Condensed Consolidated Balance Sheets - USD ($) $ in Millions	Jun. 30, 2015	Dec. 31, 2014
Current assets
Cash and cash equivalents (including restricted cash of $16)	$ 324	$ 172
Short-term investments	2	7
Accounts receivable (net of allowance for doubtful accounts of $16 and $14, respectively)	625	591
Inventories:
Finished and in-process goods	267	290
Raw materials and supplies	107	110
Other current assets	62	73
Total current assets	1,387	1,243
Investment in unconsolidated entities	42	48
Deferred income taxes	15	18
Other assets, net	108	110
Property and equipment
Land	86	89
Buildings	297	302
Machinery and equipment	2,384	2,419
Property, plant and equipment, gross	2,767	2,810
Less accumulated depreciation	(1,742)	(1,755)
Property, plant and equipment, net	1,025	1,055
Goodwill	115	119
Other intangible assets, net	72	81
Total assets	2,764	2,674
Current liabilities
Accounts and drafts payable	425	426
Debt payable within one year	75	99
Interest payable	88	82
Income taxes payable	24	12
Accrued payroll and incentive compensation	58	67
Other current liabilities	122	135
Total current liabilities	792	821
Long-term liabilities
Long-term debt	3,962	3,735
Long-term pension and post employment benefit obligations	259	278
Deferred income taxes	18	19
Other long-term liabilities	168	171
Total liabilities	5,199	5,024
Deficit
Common stock—$0.01 par value; 300,000,000 shares authorized, 170,605,906 issued and 82,556,847 outstanding at June 30, 2015 and December 31, 2014	1	1
Paid-in capital	526	526
Treasury stock, at cost—88,049,059 shares	(296)	(296)
Accumulated other comprehensive income	24	73
Accumulated deficit	(2,688)	(2,652)
Total Hexion Inc. shareholder’s deficit	(2,433)	(2,348)
Noncontrolling interest	(2)	(2)
Total deficit	(2,435)	(2,350)
Total liabilities and deficit	$ 2,764	$ 2,674