Pursuant to the Shared Services Agreement, the below table summarizes the transactions between the Company and MPM:



	Three Months Ended March 31,
	2018		2017
Net costs incurred by Hexion	$	8	$	22
Net costs incurred by MPM ⁽¹⁾	7		14

	March 31, 2018		December 31, 2017
Accounts receivable from MPM	$	2	$	3

(1) Included in the net costs incurred during the three months ended March 31, 2018 and 2017, were net billings from Hexion to MPM of $3 and $9, respectively, to bring the percentage of total net incurred costs for shared services under the Shared Services Agreement to the applicable agreed upon allocation percentage.

Sales and Purchases of Products with MPM

The Company also sells products to, and purchases products from, MPM and earned revenue from MPM as compensation for acting as distributor of their products. Refer to the below table for the summary of the sales and purchases of products with MPM:



	Three Months Ended March 31,
	2018	2017
Sales to MPM	$ < 1	$ < 1
Purchases from MPM	7	5
Distribution revenue	< 1	< 1

	March 31, 2018	December 31, 2017
Accounts receivable from MPM	$ < 1	$	—
Accounts payable to MPM	3	2

Purchases and Sales of Products and Services with Apollo Affiliates Other than MPM

The Company sells products to various Apollo affiliates other than MPM. Refer to the below table for the summary of the sales of products with Apollo Affiliates Other than MPM:



	Three Months Ended March 31,
	2018		2017
Sales to Apollo affiliates	$	1	$	1

	March 31, 2018		December 31, 2017
Accounts receivable from Apollo affiliates	$ < 1		$ < 1

Other Transactions and Arrangements

The Company sells products and provides services to, and purchases products from, its joint ventures which are recorded under the equity method of accounting. Refer to the below table for a summary of the sales and purchases with the Company and its joint ventures which are recorded under the equity method of accounting:



	Three Months Ended March 31,
	2018		2017
Sales to joint ventures	$	3	$	4
Purchases from joint ventures	2		4

	March 31, 2018		December 31, 2017
Accounts receivable from joint ventures	$	5	$	6
Accounts payable to joint ventures	< 1		1