XML 38 R25.htm IDEA: XBRL DOCUMENT v3.26.3
Other (Charges) Gains, Net
 9 Months Ended
Sep. 30, 2026
Restructuring and Related Activities [Abstract]  
Other (Charges) Gains, Net Other (Charges) Gains, Net
Three Months Ended
September 30, 		Nine Months Ended
September 30,
2026202520262025
(In $ millions)
Restructuring(1)
(30)(5)(76)(56)
Asset impairments(2)
— (1,486)— (1,486)
Plant/office closures(2)— (7)— 
Total(32)(1,491)(83)(1,542)
______________________________
(1)Includes employee termination benefits primarily related to the previously announced closures of the Company's facilities in Lanaken, Belgium (Note 3), Ulsan, South Korea and Sakra, Singapore during the three and nine months ended September 30, 2026, and employee termination benefits related to Company-wide business optimization projects during the three and nine months ended September 30, 2026 and 2025.
(2)Primarily related to non-cash impairment losses on goodwill and certain trade names, primarily Zytel® during the three and nine months ended September 30, 2025 (Note 5).
The changes in the restructuring liabilities by business segment are as follows:
Engineered
Materials		Acetyl
Chain		OtherTotal
(In $ millions)
Employee Termination Benefits
As of December 31, 202514 9 8 31 
Additions25 43 8 76 
Cash payments(21)(1)(6)(28)
Exchange rate changes— (1)— (1)
As of September 30, 202618 50 10 78