Related Party Transactions (Tables)

3 Months Ended

Mar. 31, 2019

Refer to the below table for the summary of the purchases of products with MPM:



	Three Months Ended March 31,
	2019		2018
Purchases from MPM	$	7	$	7



	March 31, 2019		December 31, 2018
Accounts payable to MPM	$	3	$	3

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,
	2019		2018
Sales to joint ventures	$	1	$	3
Purchases from joint ventures	1		2



	March 31, 2019		December 31, 2018
Accounts receivable from joint ventures	$	3	$	2
Accounts payable to joint ventures	< 1		<1

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



	Three Months Ended March 31,
	2019		2018
Total cost pool - Hexion ⁽¹⁾	$	6	$	8
Total cost pool - MPM ⁽¹⁾	5		7

(1) Included in the net costs incurred during the three months ended March 31, 2019 and 2018, were net billings from Hexion to MPM of $3 to bring the percentage of total net incurred costs for shared services under the Shared Services Agreement to the applicable agreed upon allocation percentage.



	March 31, 2019		December 31, 2018
Accounts receivable from MPM	$	2	$	2