Condensed Consolidated Balance Sheets - USD ($) $ in Millions	Sep. 30, 2017	Dec. 31, 2016
Current assets
Cash and cash equivalents (including restricted cash of $18 and $17, respectively)	$ 118	$ 196
Accounts receivable (net of allowance for doubtful accounts of $18 and $17, respectively)	500	390
Inventories:
Finished and in-process goods	240	199
Raw materials and supplies	92	88
Other current assets	49	45
Total current assets	999	918
Investment in unconsolidated entities	20	18
Deferred income taxes	12	10
Other Assets, Noncurrent	49	43
Property and equipment
Land	84	79
Buildings	288	273
Machinery and equipment	2,312	2,353
Property, plant and equipment, gross	2,684	2,705
Less accumulated depreciation	(1,766)	(1,812)
Property, plant and equipment, net	918	893
Goodwill	113	121
Other intangible assets, net	45	52
Total assets	2,156	2,055
Current liabilities
Accounts and drafts payable	347	368
Debt payable within one year	121	107
Interest payable	101	70
Income taxes payable	13	13
Accrued payroll and incentive compensation	47	55
Other current liabilities	126	159
Total current liabilities	755	772
Long-term liabilities
Long-term debt	3,612	3,397
Long-term pension and post employment benefit obligations	263	246
Deferred income taxes	13	13
Other long-term liabilities	173	166
Total liabilities	4,816	4,594
Commitments and contingencies (see Note 7)
Deficit
Common stock—$0.01 par value; 300,000,000 shares authorized, 170,605,906 issued and 82,556,847 outstanding at September 30, 2017 and December 31, 2016	1	1
Paid-in capital	526	526
Treasury stock, at cost—88,049,059 shares	(296)	(296)
Accumulated other comprehensive income	(14)	(39)
Accumulated deficit	(2,876)	(2,730)
Total Hexion Inc. shareholder’s deficit	(2,659)	(2,538)
Noncontrolling interest	(1)	(1)
Total deficit	(2,660)	(2,539)
Total liabilities and deficit	$ 2,156	$ 2,055