Condensed Consolidated Balance Sheets (USD $) In Millions, unless otherwise specified	Mar. 31, 2014	Dec. 31, 2013
Current assets
Cash and cash equivalents (including restricted cash of $14)	$ 211	$ 393
Short-term investments	4	7
Accounts receivable (net of allowance for doubtful accounts of $16)	726	601
Inventories:
Finished and in-process goods	319	257
Raw materials and supplies	133	103
Other current assets	70	72
Total current assets	1,463	1,433
Investment in unconsolidated entities	47	45
Deferred income taxes	13	13
Other assets, net	138	134
Property and equipment
Land	90	88
Buildings	312	308
Machinery and equipment	2,472	2,427
Property, plant and equipment, gross	2,874	2,823
Less accumulated depreciation	(1,805)	(1,776)
Property, plant and equipment, net	1,069	1,047
Goodwill	126	112
Other intangible assets, net	94	82
Total assets	2,950	2,866
Current liabilities
Accounts and drafts payable	570	483
Debt payable within one year	117	109
Interest payable	91	83
Income taxes payable	12	12
Accrued payroll and incentive compensation	59	47
Other current liabilities	119	127
Total current liabilities	968	861
Long-term liabilities
Long-term debt	3,664	3,665
Long-term pension and post employment benefit obligations	229	234
Deferred income taxes	26	25
Other long-term liabilities	166	163
Total liabilities	5,053	4,948
Deficit
Common stock—$0.01 par value; 300,000,000 shares authorized, 170,605,906 issued and 82,556,847 outstanding at March 31, 2014 and December 31, 2013	1	1
Paid-in capital	522	522
Treasury stock, at cost—88,049,059 shares	(296)	(296)
Accumulated other comprehensive income	(15)	(21)
Accumulated deficit	(2,314)	(2,287)
Total Momentive Specialty Chemicals Inc. shareholder’s deficit	(2,102)	(2,081)
Noncontrolling interest	(1)	(1)
Total deficit	(2,103)	(2,082)
Total liabilities and deficit	$ 2,950	$ 2,866