Significant Accounting Policies Level 3 (Tables)

6 Months Ended

Jun. 30, 2015

Accounting Policy Changes [Abstract]

Accounting Policy Changes [Table Text Block]

	Previous Accounting Method			Effect of Accounting Change			As Reported
Unaudited Condensed Consolidated Statement of Operations for the six months ended June 30, 2015:
Cost of sales	$	1,850		$	(2	)	$	1,848
Selling, general and administrative expense	$	164		$	(6	)	$	158
Net loss	(44		)	8			(36		)
Unaudited Condensed Consolidated Statement of Cash Flows for the six months ended June 30, 2015:
Net loss	$	(44	)	$	8		$	(36	)
Changes in inventories	6			2			8
Net changes in other liabilities, current and long-term	7			(10		)	(3		)
Unaudited Condensed Consolidated Statement of Comprehensive Loss for the six months ended June 30, 2015:
Net loss	$	(44	)	$	8		$	(36	)
Gain recognized from pension and postretirement benefits	11			(11		)	—
Comprehensive loss	(82		)	(3		)	(85		)

	As Previously Reported			Effect of Accounting Change			As Adjusted
Unaudited Condensed Consolidated Statement of Operations for the six months ended June 30, 2014:
Cost of sales	$	2,303		$	(4	)	$	2,299
Selling, general and administrative expense	191			(4		)	187
Income tax expense	21			(6		)	15
Net loss	(54		)	14			(40		)
Unaudited Condensed Consolidated Statement of Cash Flows for the six months ended June 30, 2014:
Net loss	$	(54	)	$	14		$	(40	)
Changes in inventories	(120		)	(2		)	(122		)
Changes in income taxes payable	5			(6		)	(1		)
Net changes in other liabilities, current and long-term	(12		)	(6		)	(18		)
Unaudited Condensed Consolidated Statement of Comprehensive Loss for the six months ended June 30, 2014:
Net loss	$	(54	)	$	14		$	(40	)
Gain recognized from pension and postretirement benefits	5			(5		)	—
Comprehensive loss	(50		)	9			(41		)

	Previous Accounting Method			Effect of Accounting Change			As Reported
Unaudited Condensed Consolidated Statement of Operations for the three months ended June 30, 2015:
Cost of sales	$	927		$	(2	)	$	925
Selling, general and administrative expense	$	79		$	(3	)	$	76
Income tax expense	—			1			$	1
Net loss	(6		)	4			(2		)
Unaudited Condensed Consolidated Statement of Comprehensive Loss for the three months ended June 30, 2015:
Net loss	$	(6	)	$	4		$	(2	)
Gain recognized from pension and postretirement benefits	6			(6		)	—
Comprehensive income	13			(2		)	11

	As Previously Reported			Effect of Accounting Change			As Adjusted
Unaudited Condensed Consolidated Statement of Operations for the three months ended June 30, 2014:
Cost of sales	$	1,174		$	(1	)	$	1,173
Selling, general and administrative expense	$	95		$	(2	)	93
Income tax expense	11			(2		)	9
Net loss	(27		)	5			(22		)
Unaudited Condensed Consolidated Statement of Comprehensive Loss for the three months ended June 30, 2014:
Net loss	$	(27	)	$	5		$	(22	)
Gain recognized from pension and postretirement benefits	2			(2		)	—
Comprehensive loss	(29		)	3			(26		)