Condensed Consolidated Balance Sheets - USD ($) $ in Millions	Sep. 30, 2015	Dec. 31, 2014
Current assets
Cash and cash equivalents (including restricted cash of $8 and $16, respectively)	$ 195	$ 172
Short-term investments	0	7
Accounts receivable (net of allowance for doubtful accounts of $15 and $14, respectively)	579	591
Inventories:
Finished and in-process goods	258	290
Raw materials and supplies	104	110
Other current assets	68	73
Total current assets	1,204	1,243
Investment in unconsolidated entities	36	48
Deferred income taxes	16	18
Other assets, net	106	110
Property and equipment
Land	85	89
Buildings	292	302
Machinery and equipment	2,399	2,419
Property, plant and equipment, gross	2,776	2,810
Less accumulated depreciation	(1,733)	(1,755)
Property, plant and equipment, net	1,043	1,055
Goodwill	124	119
Other intangible assets, net	69	81
Total assets	2,598	2,674
Current liabilities
Accounts and drafts payable	386	426
Debt payable within one year	75	99
Interest payable	102	82
Income taxes payable	21	12
Accrued payroll and incentive compensation	71	67
Other current liabilities	118	135
Total current liabilities	773	821
Long-term liabilities
Long-term debt	3,843	3,735
Long-term pension and post employment benefit obligations	252	278
Deferred income taxes	18	19
Other long-term liabilities	164	171
Total liabilities	5,050	5,024
Deficit
Common stock—$0.01 par value; 300,000,000 shares authorized, 170,605,906 issued and 82,556,847 outstanding at September 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	0	73
Accumulated deficit	(2,681)	(2,652)
Total Hexion Inc. shareholder’s deficit	(2,450)	(2,348)
Noncontrolling interest	(2)	(2)
Total deficit	(2,452)	(2,350)
Total liabilities and deficit	$ 2,598	$ 2,674