Significant Accounting Policies Level 3 (Tables)

9 Months Ended

Sep. 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 nine months ended September 30, 2015:
Cost of sales	$	2,757		$	(4	)	$	2,753
Selling, general and administrative expense	238			(9		)	229
Net loss	(42		)	13			(29		)
Unaudited Condensed Consolidated Statement of Cash Flows for the nine months ended September 30, 2015:
Net loss	$	(42	)	$	13		$	(29	)
Changes in inventories	12			2			14
Net changes in other liabilities, current and long-term	21			(15		)	6
Unaudited Condensed Consolidated Statement of Comprehensive Loss for the nine months ended September 30, 2015:
Net loss	$	(42	)	$	13		$	(29	)
Gain recognized from pension and postretirement benefits	16			(16		)	—
Comprehensive loss	(99		)	(3		)	(102		)

	As Previously Reported			Effect of Accounting Change			As Adjusted
Unaudited Condensed Consolidated Statement of Operations for the nine months ended September 30, 2014:
Cost of sales	$	3,491		$	(4	)	$	3,487
Selling, general and administrative expense	275			(6		)	269
Income tax expense	23			(6		)	17
Net loss	(82		)	16			(66		)
Unaudited Condensed Consolidated Statement of Cash Flows for the nine months ended September 30, 2014:
Net loss	$	(82	)	$	16		$	(66	)
Changes in inventories	(90		)	(2		)	(92		)
Changes in income taxes payable	3			(7		)	(4		)
Net changes in other liabilities, current and long-term	(31		)	(7		)	(38		)
Unaudited Condensed Consolidated Statement of Comprehensive Loss for the nine months ended September 30, 2014:
Net loss	$	(82	)	$	16		$	(66	)
Gain recognized from pension and postretirement benefits	6			(6		)	—
Comprehensive loss	(117		)	10			(107		)

	Previous Accounting Method		Effect of Accounting Change			As Reported
Unaudited Condensed Consolidated Statement of Operations for the three months ended September 30, 2015:
Cost of sales	$	907	$	(2	)	$	905
Selling, general and administrative expense	74		(3		)	71
Net income	2		5			7
Unaudited Condensed Consolidated Statement of Comprehensive Loss for the three months ended September 30, 2015:
Net income	$	2	$	5		$	7
Gain recognized from pension and postretirement benefits	5		(5		)	—

	As Previously Reported			Effect of Accounting Change			As Adjusted
Unaudited Condensed Consolidated Statement of Operations for the three months ended September 30, 2014:
Selling, general and administrative expense	$	84		$	(2	)	$	82
Net loss	(28		)	2			(26		)
Unaudited Condensed Consolidated Statement of Comprehensive Loss for the three months ended September 30, 2014:
Net loss	$	(28	)	$	2		$	(26	)
Gain recognized from pension and postretirement benefits	1			(1		)	—
Comprehensive loss	(67		)	1			(66		)