Related Party Transactions	6 Months Ended
Jun. 30, 2014
Related Party Transactions [Abstract]
Related Party Transactions Disclosure [Text Block]	Related Party Transactions Administrative Service, Management and Consulting Arrangement The Company is subject to an Amended and Restated Management Consulting Agreement with Apollo (the “Management Consulting Agreement”) that renews on an annual basis, unless notice to the contrary is given by either party. Under the Management Consulting Agreement, the Company receives certain structuring and advisory services from Apollo and its affiliates. The Management Consulting Agreement provides indemnification to Apollo, its affiliates and their directors, officers and representatives for potential losses arising from these services. Apollo is entitled to an annual fee equal to the greater of $3 or 2% of the Company’s Adjusted EBITDA. Apollo elected to waive charges of any portion of the annual management fee due in excess of $3 for the calendar year 2014. During both the three months ended June 30, 2014 and 2013 and during both the six months ended June 30, 2014 and 2013, the Company recognized expense under the Management Consulting Agreement of $1 and $2, respectively. This amount is included in “Other operating (income) expense, net” in the Company’s unaudited Condensed Consolidated Statements of Operations. Transactions with MPM Shared Services Agreement On October 1, 2010, in conjunction with the Momentive Combination, the Company entered into a shared services agreement with MPM, as amended on March 17, 2011 (the “Shared Services Agreement”). Under this agreement, the Company provides to MPM, and MPM provides to the Company, certain services, including, but not limited to, executive and senior management, administrative support, human resources, information technology support, accounting, finance, technology development, legal and procurement services. The Shared Services Agreement is subject to termination by either the Company or MPM, without cause, on not less than 30 days’ written notice subject to a one-year transition assistance period, and expires in October 2015 (subject to one-year renewals every year thereafter; absent contrary notice from either party). The Shared Services Agreement establishes certain criteria upon which the costs of such services are allocated between the Company and MPM. Pursuant to this agreement, during the six months ended June 30, 2014 and 2013, the Company incurred approximately $67 and $61, respectively, of net costs for shared services and MPM incurred approximately $51 and $46, respectively, of net costs for shared services. Included in the net costs incurred during the six months ended June 30, 2014 and 2013, were net billings from the Company to MPM of $20 and $14, respectively, to bring the percentage of total net incurred costs for shared services under the Shared Services Agreement to the applicable allocation percentage. The allocation percentage was initially set at 51% for the Company and 49% for MPM at the inception of the agreement. Following the required annual review by the Steering Committee in accordance with the terms of the Shared Services Agreement, the allocation percentage for 2014 remains unchanged from 2013, which was 57% for the Company and 43% for MPM. The Company had accounts receivable from MPM of $13 and $4 as of June 30, 2014 and December 31, 2013, respectively, and accounts payable to MPM of less than $1 at both June 30, 2014 and December 31, 2013. During the six months ended June 30, 2014 and 2013, the Company realized approximately $2 and $5, respectively, in cost savings as a result of the Shared Services Agreement. On April 13, 2014, MPM Holdings, MPM and certain of its U.S. subsidiaries filed voluntary petitions for reorganization (the “Bankruptcy Filing”) under Chapter 11 of the U.S. Bankruptcy Code. The Company has filed a claim in U.S. Bankruptcy Court in conjunction with the Bankruptcy Filing for the pre-petition amounts owed to it by MPM under the Shared Services Agreement. Despite the Bankruptcy Filing, we expect the Shared Services Agreement to continue in effect and for the majority of the savings from these synergies to continue. Sales and Purchases of Products and Services with MPM The Company also sells products to, and purchases products from, MPM pursuant to a Master Buy/Sell Agreement dated as of September 6, 2012 (the “Master Buy/Sell Agreement”). Prices under the agreement are determined by a formula based upon certain third party sales of the applicable product, or in the event that no qualifying third party sales have taken place, based upon the average contribution margin generated by certain third party sales of products in the same or a similar industry. The standard terms and conditions of the seller in the applicable jurisdiction apply to transactions under the Master Buy/Sell Agreement. A subsidiary of MPM also acts as a non-exclusive distributor in India for certain of the Company’s subsidiaries pursuant to Distribution Agreements dated as of September 6, 2012 (the “Distribution Agreements”). Prices under the Distribution Agreements are determined by a formula based on the weighted average sales price of the applicable product less a margin. The Master Buy/Sell Agreement and Distribution Agreements have initial terms of 3 years and may be terminated for convenience by either party thereunder upon 30 days’ prior notice in the case of the Master/Buy Sell Agreement and upon 90 days’ prior notice in the case of the Distribution Agreements. Pursuant to these agreements and other purchase orders, during the three months ended June 30, 2014 and 2013, the Company sold less than $1 of products to MPM and purchased $2 and $1, respectively. During the six months ended June 30, 2014 and 2013, the Company sold less than $1 of products to MPM and purchased $4 and $2, respectively. As of both June 30, 2014 and December 31, 2013, the Company had less than $1 of accounts receivable from MPM and $1 of accounts payable to MPM related to these agreements. Other Transactions with MPM In March 2014, the Company entered into a ground lease with a Brazilian subsidiary of MPM to lease a portion of MPM’s manufacturing site in Itatiba, Brazil for purposes of constructing and operating an epoxy production facility. In conjunction with the ground lease, the Company also entered into a site services agreement whereby MPM’s subsidiary will provide to the Company various services such as environmental, health and safety, security, maintenance and accounting, amongst others, to support the operation of this new facility. The Company paid less than $1 to MPM under this agreement during both the three and six months ended June 30, 2014. In April 2014, the Company purchased 100% of the interests in MPM’s Canadian subsidiary for a purchase price of approximately $12. As a part of the transaction the Company also entered into a non-exclusive distribution agreement with a subsidiary of MPM, whereby the Company will act as a distributor of certain of MPM’s products in Canada. The agreement has a term of 10 years, and is cancelable by either party with 180 days’ notice. The Company is compensated for acting as distributor at a rate of 2% of the net selling price of the related products sold. Additionally, MPM is providing transitional services to the Company for a period of 6 months subsequent to the transaction date. During the three months ended June 30, 2014, the Company purchased approximately $10 of products from MPM under this distribution agreement, and earned less than $1 from MPM as compensation for acting as distributor of the products. As of June 30, 2014, the Company had $8 of accounts payable to MPM related to the distribution agreement. As both the Company and MPM share a common ultimate parent, this purchase was accounted for as a transaction under common control as defined in the accounting guidance for business combinations, resulting in the Company recording the net assets of the acquired entity at carrying value. Additionally, the gain on the purchase of $3 was accounted for as a capital contribution, and is reflected as an addition to “Paid-in-Capital” in the unaudited Condensed Consolidated Balance Sheets. In addition, the Company has recasted its prior period financial statements on a combined basis to reflect the release of the valuation allowance related to the expected realization of deferred tax benefits attributable to MPM’s Canadian subsidiary during the year ended December 31, 2011. This retrospective adjustment to the Company’s unaudited Condensed Consolidated Financial Statements resulted in a $12 decrease in “Accumulated deficit” as of December 31, 2013. Purchases and Sales of Products and Services with Affiliates Other than MPM The Company sells products to various Apollo affiliates other than MPM. These sales were $41 and $36 for the three months ended June 30, 2014 and 2013, respectively, and $87 and $66 for the six months ended June 30, 2014 and 2013, respectively. Accounts receivable from these affiliates were $24 and $17 at June 30, 2014 and December 31, 2013, respectively. The Company also purchases raw materials and services from various Apollo affiliates other than MPM. These purchases were $2 and $4 (as revised from $32 to correct for a data accumulation error, which the Company does not believe is material) for the three months ended June 30, 2014 and 2013, respectively, and $3 and $15 (as revised from $66 to correct for a data accumulation error, which the Company does not believe is material) for the six months ended June 30, 2014 and 2013, respectively. The Company had accounts payable to these affiliates of less than $1 at both June 30, 2014 and December 31, 2013. Other Transactions and Arrangements Momentive Holdings purchases insurance policies which also cover the Company and MPM. Amounts are billed to the Company annually based on the Company’s relative share of the insurance premiums and amortized over the term of the policy. No amounts were billed to the Company from Momentive Holdings for either the three months or six months ended June 30, 2014 or 2013. The Company had accounts payable to Momentive Holdings of less than $1 and $4 under these arrangements at June 30, 2014 and December 31, 2013, respectively. The Company sells finished goods to, and purchases raw materials from, its foundry joint venture between the Company and HA-USA Inc. (“HAI”). The Company also provides toll-manufacturing and other services to HAI. The Company’s investment in HAI is recorded under the equity method of accounting, and the related sales and purchases are not eliminated from the Company’s unaudited Condensed Consolidated Financial Statements. However, any profit on these transactions is eliminated in the Company’s unaudited Condensed Consolidated Financial Statements to the extent of the Company’s 50% interest in HAI. Sales and services provided to HAI were $29 and $26 for the three months ended June 30, 2014 and 2013, respectively, and $56 and $53 for the six months ended June 30, 2014 and 2013, respectively. Accounts receivable from HAI were $19 and $16 at June 30, 2014 and December 31, 2013, respectively. Purchases from HAI were $8 and $9 (as revised from $10 to correct for a data accumulation error, which the Company does not believe is material) for the three months ended June 30, 2014 and 2013, respectively, and $15 and $16 (as revised from $31 to correct for a data accumulation error, which the Company does not believe is material) for the six months ended June 30, 2014 and 2013, respectively. The Company had accounts payable to HAI of $6 at both June 30, 2014 and December 31, 2013. Additionally, HAI declared dividends to the Company of $3 and $8 during the three months ended June 30, 2014 and 2013, respectively, and $6 and $15 during the six months ended June 30, 2014 and 2013, respectively. No amounts remain outstanding related to these previously declared dividends as of June 30, 2014. The Company’s purchase contracts with HAI represent a significant portion of HAI’s total revenue, and this factor results in the Company absorbing the majority of the risk from potential losses or the majority of the gains from potential returns. However, the Company does not have the power to direct the activities that most significantly impact HAI, and therefore, does not consolidate HAI. The carrying value of HAI’s assets were $69 and $50 at June 30, 2014 and December 31, 2013, respectively. The carrying value of HAI’s liabilities were $31 and $15 at June 30, 2014 and December 31, 2013, respectively. In February 2013, the Company and HAI resolved a dispute regarding raw material pricing. As part of the resolution, the Company will provide discounts to HAI on future purchases of dry and liquid resins totaling $16 over a period of three years. During the three and six months ended June 30, 2014, the Company issued $1 and $3, respectively, of discounts to HAI under this agreement. During both the three and six months ended June 30, 2013, the Company issued $1 of discounts to HAI under this agreement. As of June 30, 2014 and December 31, 2013, $9 and $12, respectively, remained outstanding under this agreement. As of both June 30, 2014 and December 31, 2013, $5 of the outstanding amount was classified in “Other current liabilities” in the unaudited Condensed Consolidated Balance Sheets, with the remaining amount included in “Other long-term liabilities.” The Company had royalties receivable from its unconsolidated forest products joint venture in Russia of $6 as of both June 30, 2014 and December 31, 2013. As of both June 30, 2014 and December 31, 2013, the Company had approximately $10 of cash on deposit as collateral for a loan that was extended by a third party to one of the Company’s unconsolidated joint ventures, which is classified as restricted cash. In February 2014, the Company made a restricted purpose loan of $50 to Superholdco Finance Corp (“Finco”), a newly formed subsidiary of Momentive Holdings. The loan matures in February 2015, bears interest at LIBOR plus 3.75% per annum. The loan is fully collateralized by the assets of Finco. On April 7, 2014, Finco entered into an agreement with MPM under which it purchased approximately $51 of accounts receivable from MPM, paying 95% of the proceeds in cash, with the remaining 5% to be paid in cash when the sold receivables are fully collected. The agreement also appointed MPM to act as the servicer of the receivables on behalf of Finco. As of June 30, 2014, Finco had substantially repaid the loan, and the outstanding balance was less than $1. Interest incurred under the loan agreement was less than $1 for the six months ended June 30, 2014. Finco is deemed to be a VIE, and the Company’s loan to Finco represents a variable interest in Finco. The power to direct the activities that most significantly impact the VIE is shared between the Company and the other related party variable interest entity holder. However, as of June 30, 2014, the Company does not absorb the majority of the risk from potential losses or the majority of the gains from potential returns of the VIE, and therefore, the Company does not consolidate Finco. As of June 30, 2014, the carrying value of both Finco’s assets and liabilities was $3.

Related Party Transactions

Administrative Service, Management and Consulting Arrangement

The Company is subject to an Amended and Restated Management Consulting Agreement with Apollo (the “Management Consulting Agreement”) that renews on an annual basis, unless notice to the contrary is given by either party. Under the Management Consulting Agreement, the Company receives certain structuring and advisory services from Apollo and its affiliates. The Management Consulting Agreement provides indemnification to Apollo, its affiliates and their directors, officers and representatives for potential losses arising from these services. Apollo is entitled to an annual fee equal to the greater of $3 or 2% of the Company’s Adjusted EBITDA. Apollo elected to waive charges of any portion of the annual management fee due in excess of $3 for the calendar year 2014.

During both the three months ended June 30, 2014 and 2013 and during both the six months ended June 30, 2014 and 2013, the Company recognized expense under the Management Consulting Agreement of $1 and $2, respectively. This amount is included in “Other operating (income) expense, net” in the Company’s unaudited Condensed Consolidated Statements of Operations.

Transactions with MPM

Shared Services Agreement

On October 1, 2010, in conjunction with the Momentive Combination, the Company entered into a shared services agreement with MPM, as amended on March 17, 2011 (the “Shared Services Agreement”). Under this agreement, the Company provides to MPM, and MPM provides to the Company, certain services, including, but not limited to, executive and senior management, administrative support, human resources, information technology support, accounting, finance, technology development, legal and procurement services. The Shared Services Agreement is subject to termination by either the Company or MPM, without cause, on not less than 30 days’ written notice subject to a one-year transition assistance period, and expires in October 2015 (subject to one-year renewals every year thereafter; absent contrary notice from either party). The Shared Services Agreement establishes certain criteria upon which the costs of such services are allocated between the Company and MPM. Pursuant to this agreement, during the six months ended June 30, 2014 and 2013, the Company incurred approximately $67 and $61, respectively, of net costs for shared services and MPM incurred approximately $51 and $46, respectively, of net costs for shared services. Included in the net costs incurred during the six months ended June 30, 2014 and 2013, were net billings from the Company to MPM of $20 and $14, respectively, to bring the percentage of total net incurred costs for shared services under the Shared Services Agreement to the applicable allocation percentage. The allocation percentage was initially set at 51% for the Company and 49% for MPM at the inception of the agreement. Following the required annual review by the Steering Committee in accordance with the terms of the Shared Services Agreement, the allocation percentage for 2014 remains unchanged from 2013, which was 57% for the Company and 43% for MPM. The Company had accounts receivable from MPM of $13 and $4 as of June 30, 2014 and December 31, 2013, respectively, and accounts payable to MPM of less than $1 at both June 30, 2014 and December 31, 2013. During the six months ended June 30, 2014 and 2013, the Company realized approximately $2 and $5, respectively, in cost savings as a result of the Shared Services Agreement.

On April 13, 2014, MPM Holdings, MPM and certain of its U.S. subsidiaries filed voluntary petitions for reorganization (the “Bankruptcy Filing”) under Chapter 11 of the U.S. Bankruptcy Code. The Company has filed a claim in U.S. Bankruptcy Court in conjunction with the Bankruptcy Filing for the pre-petition amounts owed to it by MPM under the Shared Services Agreement. Despite the Bankruptcy Filing, we expect the Shared Services Agreement to continue in effect and for the majority of the savings from these synergies to continue.

Sales and Purchases of Products and Services with MPM

The Company also sells products to, and purchases products from, MPM pursuant to a Master Buy/Sell Agreement dated as of September 6, 2012 (the “Master Buy/Sell Agreement”). Prices under the agreement are determined by a formula based upon certain third party sales of the applicable product, or in the event that no qualifying third party sales have taken place, based upon the average contribution margin generated by certain third party sales of products in the same or a similar industry. The standard terms and conditions of the seller in the applicable jurisdiction apply to transactions under the Master Buy/Sell Agreement. A subsidiary of MPM also acts as a non-exclusive distributor in India for certain of the Company’s subsidiaries pursuant to Distribution Agreements dated as of September 6, 2012 (the “Distribution Agreements”). Prices under the Distribution Agreements are determined by a formula based on the weighted average sales price of the applicable product less a margin. The Master Buy/Sell Agreement and Distribution Agreements have initial terms of 3 years and may be terminated for convenience by either party thereunder upon 30 days’ prior notice in the case of the Master/Buy Sell Agreement and upon 90 days’ prior notice in the case of the Distribution Agreements. Pursuant to these agreements and other purchase orders, during the three months ended June 30, 2014 and 2013, the Company sold less than $1 of products to MPM and purchased $2 and $1, respectively. During the six months ended June 30, 2014 and 2013, the Company sold less than $1 of products to MPM and purchased $4 and $2, respectively. As of both June 30, 2014 and December 31, 2013, the Company had less than $1 of accounts receivable from MPM and $1 of accounts payable to MPM related to these agreements.

Other Transactions with MPM

In March 2014, the Company entered into a ground lease with a Brazilian subsidiary of MPM to lease a portion of MPM’s manufacturing site in Itatiba, Brazil for purposes of constructing and operating an epoxy production facility. In conjunction with the ground lease, the Company also entered into a site services agreement whereby MPM’s subsidiary will provide to the Company various services such as environmental, health and safety, security, maintenance and accounting, amongst others, to support the operation of this new facility. The Company paid less than $1 to MPM under this agreement during both the three and six months ended June 30, 2014.

In April 2014, the Company purchased 100% of the interests in MPM’s Canadian subsidiary for a purchase price of approximately $12. As a part of the transaction the Company also entered into a non-exclusive distribution agreement with a subsidiary of MPM, whereby the Company will act as a distributor of certain of MPM’s products in Canada. The agreement has a term of 10 years, and is cancelable by either party with 180 days’ notice. The Company is compensated for acting as distributor at a rate of 2% of the net selling price of the related products sold. Additionally, MPM is providing transitional services to the Company for a period of 6 months subsequent to the transaction date. During the three months ended June 30, 2014, the Company purchased approximately $10 of products from MPM under this distribution agreement, and earned less than $1 from MPM as compensation for acting as distributor of the products. As of June 30, 2014, the Company had $8 of accounts payable to MPM related to the distribution agreement.

As both the Company and MPM share a common ultimate parent, this purchase was accounted for as a transaction under common control as defined in the accounting guidance for business combinations, resulting in the Company recording the net assets of the acquired entity at carrying value. Additionally, the gain on the purchase of $3 was accounted for as a capital contribution, and is reflected as an addition to “Paid-in-Capital” in the unaudited Condensed Consolidated Balance Sheets. In addition, the Company has recasted its prior period financial statements on a combined basis to reflect the release of the valuation allowance related to the expected realization of deferred tax benefits attributable to MPM’s Canadian subsidiary during the year ended December 31, 2011. This retrospective adjustment to the Company’s unaudited Condensed Consolidated Financial Statements resulted in a $12 decrease in “Accumulated deficit” as of December 31, 2013.

Purchases and Sales of Products and Services with Affiliates Other than MPM

The Company sells products to various Apollo affiliates other than MPM. These sales were $41 and $36 for the three months ended June 30, 2014 and 2013, respectively, and $87 and $66 for the six months ended June 30, 2014 and 2013, respectively. Accounts receivable from these affiliates were $24 and $17 at June 30, 2014 and December 31, 2013, respectively. The Company also purchases raw materials and services from various Apollo affiliates other than MPM. These purchases were $2 and $4 (as revised from $32 to correct for a data accumulation error, which the Company does not believe is material) for the three months ended June 30, 2014 and 2013, respectively, and $3 and $15 (as revised from $66 to correct for a data accumulation error, which the Company does not believe is material) for the six months ended June 30, 2014 and 2013, respectively. The Company had accounts payable to these affiliates of less than $1 at both June 30, 2014 and December 31, 2013.

Other Transactions and Arrangements

Momentive Holdings purchases insurance policies which also cover the Company and MPM. Amounts are billed to the Company annually based on the Company’s relative share of the insurance premiums and amortized over the term of the policy. No amounts were billed to the Company from Momentive Holdings for either the three months or six months ended June 30, 2014 or 2013. The Company had accounts payable to Momentive Holdings of less than $1 and $4 under these arrangements at June 30, 2014 and December 31, 2013, respectively.

The Company sells finished goods to, and purchases raw materials from, its foundry joint venture between the Company and HA-USA Inc. (“HAI”). The Company also provides toll-manufacturing and other services to HAI. The Company’s investment in HAI is recorded under the equity method of accounting, and the related sales and purchases are not eliminated from the Company’s unaudited Condensed Consolidated Financial Statements. However, any profit on these transactions is eliminated in the Company’s unaudited Condensed Consolidated Financial Statements to the extent of the Company’s 50% interest in HAI. Sales and services provided to HAI were $29 and $26 for the three months ended June 30, 2014 and 2013, respectively, and $56 and $53 for the six months ended June 30, 2014 and 2013, respectively. Accounts receivable from HAI were $19 and $16 at June 30, 2014 and December 31, 2013, respectively. Purchases from HAI were $8 and $9 (as revised from $10 to correct for a data accumulation error, which the Company does not believe is material) for the three months ended June 30, 2014 and 2013, respectively, and $15 and $16 (as revised from $31 to correct for a data accumulation error, which the Company does not believe is material) for the six months ended June 30, 2014 and 2013, respectively. The Company had accounts payable to HAI of $6 at both June 30, 2014 and December 31, 2013. Additionally, HAI declared dividends to the Company of $3 and $8 during the three months ended June 30, 2014 and 2013, respectively, and $6 and $15 during the six months ended June 30, 2014 and 2013, respectively. No amounts remain outstanding related to these previously declared dividends as of June 30, 2014.

The Company’s purchase contracts with HAI represent a significant portion of HAI’s total revenue, and this factor results in the Company absorbing the majority of the risk from potential losses or the majority of the gains from potential returns. However, the Company does not have the power to direct the activities that most significantly impact HAI, and therefore, does not consolidate HAI. The carrying value of HAI’s assets were $69 and $50 at June 30, 2014 and December 31, 2013, respectively. The carrying value of HAI’s liabilities were $31 and $15 at June 30, 2014 and December 31, 2013, respectively.

In February 2013, the Company and HAI resolved a dispute regarding raw material pricing. As part of the resolution, the Company will provide discounts to HAI on future purchases of dry and liquid resins totaling $16 over a period of three years. During the three and six months ended June 30, 2014, the Company issued $1 and $3, respectively, of discounts to HAI under this agreement. During both the three and six months ended June 30, 2013, the Company issued $1 of discounts to HAI under this agreement. As of June 30, 2014 and December 31, 2013, $9 and $12, respectively, remained outstanding under this agreement. As of both June 30, 2014 and December 31, 2013, $5 of the outstanding amount was classified in “Other current liabilities” in the unaudited Condensed Consolidated Balance Sheets, with the remaining amount included in “Other long-term liabilities.”

The Company had royalties receivable from its unconsolidated forest products joint venture in Russia of $6 as of both June 30, 2014 and December 31, 2013.

As of both June 30, 2014 and December 31, 2013, the Company had approximately $10 of cash on deposit as collateral for a loan that was extended by a third party to one of the Company’s unconsolidated joint ventures, which is classified as restricted cash.

In February 2014, the Company made a restricted purpose loan of $50 to Superholdco Finance Corp (“Finco”), a newly formed subsidiary of Momentive Holdings. The loan matures in February 2015, bears interest at LIBOR plus 3.75% per annum. The loan is fully collateralized by the assets of Finco. On April 7, 2014, Finco entered into an agreement with MPM under which it purchased approximately $51 of accounts receivable from MPM, paying 95% of the proceeds in cash, with the remaining 5% to be paid in cash when the sold receivables are fully collected. The agreement also appointed MPM to act as the servicer of the receivables on behalf of Finco. As of June 30, 2014, Finco had substantially repaid the loan, and the outstanding balance was less than $1. Interest incurred under the loan agreement was less than $1 for the six months ended June 30, 2014.

Finco is deemed to be a VIE, and the Company’s loan to Finco represents a variable interest in Finco. The power to direct the activities that most significantly impact the VIE is shared between the Company and the other related party variable interest entity holder. However, as of June 30, 2014, the Company does not absorb the majority of the risk from potential losses or the majority of the gains from potential returns of the VIE, and therefore, the Company does not consolidate Finco. As of June 30, 2014, the carrying value of both Finco’s assets and liabilities was $3.