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Goodwill and Intangible Assets, Net (Tables)
9 Months Ended
Sep. 30, 2025
Goodwill and Intangible Assets Disclosure [Abstract]  
Schedule of Goodwill
Engineered
Materials
Acetyl ChainTotal
(In $ millions)
As of December 31, 2024(1)
5,025 362 5,387 
Impairment losses(1,140)— (1,140)
Transfer(2)
(154)— (154)
Exchange rate changes50 27 77 
As of September 30, 2025(1)
3,781 389 4,170 
______________________________
(1)Includes accumulated impairment losses of approximately $2.7 billion in the Engineered Materials segment as of September 30, 2025 and $1.5 billion as of December 31, 2024.
(2)Related to goodwill reclassified to assets held for sale (Note 3).
Schedule of Finite-Lived Intangible Assets
Finite-lived intangible assets are as follows:
LicensesCustomer-
Related
Intangible
Assets
Developed
Technology
Covenants
Not to
Compete
and Other
Total
(In $ millions)
Gross Asset Value
As of December 31, 202440 2,406 587 55 3,088 
Transfer(1)
— (145)(51)— (196)
Exchange rate changes158 26 — 185 
As of September 30, 202541 2,419 562 55 3,077 
Accumulated Amortization
As of December 31, 2024(37)(728)(134)(43)(942)
Amortization— (91)(32)(1)(124)
Transfer(1)
— 22 11 — 33 
Exchange rate changes(1)(59)(5)— (65)
As of September 30, 2025(38)(856)(160)(44)(1,098)
Net book value1,563 402 11 1,979 
______________________________
(1)Related to finite-lived intangible assets reclassified to assets held for sale (Note 3).
Schedule of Indefinite-Lived Intangible Assets
Indefinite-lived intangible assets are as follows:
Trademarks
and Trade Names
(In $ millions)
As of December 31, 20241,495 
Impairment losses(346)
Exchange rate changes85 
As of September 30, 20251,234 
Schedule of Finite-Lived Intangible Assets, Future Amortization Expense
Estimated amortization expense for the succeeding five fiscal years is as follows:
(In $ millions)
2026158 
2027158 
2028157 
2029152 
2030149