The assets and liabilities of the PAC Business as of March, 31, 2016 are classified as “Current assets held for sale”, “Long-term assets held for sale”, “Current liabilities associated with assets held for sale” and “Long-term liabilities associated with assets held for sale” in the unaudited Condensed Consolidated Balance Sheets, and consist of the following:



	March 31, 2016
Current assets held for sale:
Cash and cash equivalents	$	1
Accounts receivable (net of allowance for doubtful accounts of $1)	29
Inventories:
Finished and in-process goods	23
Raw materials and supplies	8
Other current assets	6
Total current assets held for sale	$	67

Long-term assets held for sale:
Deferred income taxes	$	2
Other long-term assets	2
Property and equipment:
Land	11
Buildings	48
Machinery and equipment	108
	167
Less accumulated depreciation	(92		)
	75
Other intangible assets, net	1
Total long-term assets held for sale	$	80

Current liabilities associated with assets held for sale:
Accounts payable	$	42
Debt payable within one year	2
Other current liabilities	12
Total current liabilities associated with assets held for sale	$	56

Long-term liabilities associated with assets held for sale:
Long-term debt	$	3
Long-term pension and post employment benefit obligations	2
Other long-term liabilities	5
Total long-term liabilities associated with assets held for sale	$	10