Basis of Presentation (Tables)

9 Months Ended

Sep. 30, 2017

Accounting Policies [Abstract]

Schedule of Cost Allocation

The following table reflects the allocations described above:

	Third quarter ended		Nine months ended
	September 30, 2016
Cost of goods sold(1)	$	13	$	39
Selling, general administrative, and other expenses(2)		47		124
Research and development expenses		–		2
Provision for depreciation, depletion, and amortization		5		15
Restructuring and other charges(3)		1		1
Interest expense		59		178
Other expenses (income), net		1		(8	)

⁽¹⁾  Allocation principally relates to expenses for ParentCo’s retained pension and other postretirement benefits associated with closed and sold operations.

⁽²⁾  Allocation includes costs incurred by ParentCo associated with the Separation Transaction (see Separation Transaction above).

⁽³⁾  Allocation primarily relates to layoff programs for ParentCo corporate employees.