Consolidated Statements of Operations - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Net sales	$ 3,591	$ 3,438	$ 4,140
Cost of sales	3,090	3,038	3,540
Gross profit	501	400	600
Selling, general and administrative expense	307	328	306
Gain on Disposition	0	(240)	0
Asset and goodwill impairment	13	0	6
Business realignment costs	52	55	16
Other operating expense (income), net	17	13	12
Operating income	112	244	260
Interest expense, net	329	310	326
Loss (gain) on extinguishment of debt	3	(48)	(41)
Other non-operating (income) expense, net	0	(7)	(3)
Loss before earnings from unconsolidated entities	(220)	(11)	(22)
Income Tax Expense (Benefit)	18	38	34
Income from continuing operations before earnings from unconsolidated entities	(238)	(49)	(56)
Earnings from unconsolidated entities, net of taxes	4	11	17
Net loss	(234)	(38)	(39)
Net Income (Loss) Attributable to Noncontrolling Interest	0	0	1
Net loss attributable to Hexion Inc.	$ (234)	$ (38)	$ (40)