Condensed Consolidated Balance Sheets (USD $) In Millions	Sep. 30, 2011	Dec. 31, 2010
Current assets
Cash and cash equivalents (including restricted cash of $3 and $6, respectively)	$ 171	$ 186
Short-term investments	9	6
Accounts receivable (net of allowance for doubtful accounts of $20 and $24, respectively)	703	527
Inventories:
Finished and in-process goods	331	266
Raw materials and supplies	136	109
Other Current assets	87	79
Discontinued operations	0	243
Total current assets	1,437	1,416
Other assets, net	162	153
Property and equipment
Land	87	78
Buildings	296	295
Machinery and equipment	2,319	2,244
Property, Plant and Equipment, Gross	2,702	2,617
Less accumulated depreciation	(1,452)	(1,350)
Property, Plant and Equipment, Net	1,250	1,267
Goodwill	168	169
Other intangible assets, net	108	132
Total assets	3,125	3,137
Current liabilities
Accounts and drafts payable	452	414
Debt payable within one year	100	82
Affiliated debt payable within one year	2	2
Interest payable	47	69
Income taxes payable	10	24
Accrued payroll and incentive compensation	64	65
Other current liabilities	131	150
Discontinued operations	0	59
Total current liabilities	806	865
Long-term liabilities
Long-term debt	3,428	3,488
Affiliated long-term debt	100	100
Long-term pension and post employment benefit obligations	198	208
Deferred income taxes	95	110
Other long-term liabilities	151	160
Advance from affiliates	225	225
Total liabilities	5,003	5,156
Deficit
Common stock—$0.01 par value; 300,000,000 shares authorized, 170,605,906 issued and 82,556,847 outstanding at September 30, 2011 and December 31, 2010	1	1
Paid-in capital	328	324
Treasury stock, at cost—88,049,059 shares	(296)	(296)
Note receivable from parent	(24)	(24)
Accumulated other comprehensive income	62	88
Accumulated deficit	(1,950)	(2,115)
Total Momentive Specialty Chemicals Inc. shareholder’s deficit	(1,879)	(2,022)
Noncontrolling interest	1	3
Total deficit	(1,878)	(2,019)
Total liabilities and deficit	$ 3,125	$ 3,137