Segment Information Level 3 (Tables)

3 Months Ended

Mar. 31, 2013

Segment Information [Abstract]

Schedule of Revenue from External Customers and Long-Lived Assets, by Geographical Areas [Table Text Block]

Net Sales ⁽¹⁾:

	Three Months Ended March 31,
	2013		2012
Epoxy, Phenolic and Coating Resins	$	765	$	794
Forest Products Resins	427		442
Total	$	1,192	$	1,236

(1) Intersegment sales are not significant and, as such, are eliminated within the selling segment.

Schedule of Segment Reporting Information, by Segment [Table Text Block]

Segment EBITDA:

	Three Months Ended March 31,
	2013			2012
Epoxy, Phenolic and Coating Resins	$	68		$	114
Forest Products Resins	55			46
Corporate and Other (2)	(18		)	(14		)

(2) For the three months ended March 31, 2012, the Company has reclassified approximately $3 of costs into Corporate and Other Segment EBITDA which were previously excluded.

Reconciliation of Segment EBITDA to Net Income [Table Text Block]

Reconciliation of Segment EBITDA to Net Loss:

	Three Months Ended March 31,
	2013			2012
Segment EBITDA:
Epoxy, Phenolic and Coating Resins	$	68		$	114
Forest Products Resins	55			46
Corporate and Other	(18		)	(14		)
Reconciliation:
Items not included in Segment EBITDA:
Asset impairments	—			(23		)
Business realignment costs	(9		)	(15		)
Integration costs	(3		)	(5		)
Other	(11		)	(18		)
Total adjustments	(23		)	(61		)
Interest expense, net	(74		)	(65		)
Loss on extinguishment of debt	(6		)	—
Income tax benefit	32			2
Depreciation and amortization	(38		)	(38		)
Net loss	$	(4	)	$	(16	)