Segment Information Level 3 (Tables)

3 Months Ended

Mar. 31, 2017

Segment Reporting [Abstract]

Schedule of Revenue from External Customers and Long-Lived Assets, by Geographical Areas [Table Text Block]

Net Sales ⁽¹⁾:

	Three Months Ended March 31,
	2017		2016
Epoxy, Phenolic and Coating Resins	$	492	$	575
Forest Products Resins	378		334
Total	$	870	$	909

(1) Intersegment sales are not significant and, as such, are eliminated within the selling segment.

Reconciliation of Segment EBITDA to Net Income [Table Text Block]

Reconciliation of Net Loss to Segment EBITDA:

	Three Months Ended March 31,
	2017			2016
Reconciliation:
Net loss	$	(42	)	$	(44	)
Income tax expense	8			7
Interest expense, net	83			79
Depreciation and amortization	28			35
Accelerated depreciation	—			46
EBITDA	$	77		$	123
Items not included in Segment EBITDA:
Business realignment costs	7			3
Realized and unrealized foreign currency (gains) losses	(1		)	2
Loss (gain) on extinguishment of debt	3			(23		)
Other	9			17
Total adjustments	18			(1		)
Segment EBITDA	$	95		$	122
Segment EBITDA:
Epoxy, Phenolic and Coating Resins	$	52		$	83
Forest Products Resins	61			56
Corporate and Other	(18		)	(17		)
Total	$	95		$	122