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Segment and Related Information​
 6 Months Ended
Jun. 30, 2020
Segment Reporting [Abstract]  
Segment and Related Information​ Segment and Related Information​
Effective in the second quarter of 2020, management elected to change the profit or loss measure of the Company’s reportable segments from Segment operating profit to Segment Adjusted EBITDA (Earnings before interest, taxes, depreciation, and amortization) for internal reporting and performance measurement purposes. This change was made to enhance the transparency and visibility of the underlying operating performance of each segment. Arconic Corporation calculates Segment Adjusted EBITDA as Total sales (third-party and intersegment) minus each of (i) Cost of goods sold, (ii) Selling, general administrative, and other expenses, and (iii) and Research and development expenses, plus Stock-based compensation expense. Previously, the Company calculated Segment operating profit as Segment Adjusted EBITDA minus both Stock-based compensation expense and the Provision for depreciation and amortization. Arconic Corporation’s Segment Adjusted EBITDA may not be comparable to similarly titled measures of other companies’ reportable segments. Segment information for all prior periods presented was recast to reflect the new measure of segment profit or loss.
The operating results of the Company’s reportable segments were as follows (differences between segment totals and consolidated amounts are in Corporate):
Second quarter ended June 30,​Rolled
Products		Building and
Construction
Systems		ExtrusionsTotal
2020​​​​​
Sales:​​​​​
Third-party sales-unrelated party​$870  $230  $69  $1,169  
Third-party sales-related party​10  —  12  22  
Intersegment sales​4  —  —  4  
Total sales​$884  $230  $81  $1,195  
Segment Adjusted EBITDA(1)
​$78  $38  $(13) $103  
Provision for depreciation and amortization​$53  $5  $6  $64  
2019​
Sales:​
Third-party sales-unrelated party​$1,451  $292  $131  $1,874  
Third-party sales-related party​35  —  14  49  
Intersegment sales​9  —  —  9  
Total sales​$1,495  $292  $145  $1,932  
Segment Adjusted EBITDA(1)
​$185  $38  $—  $223  
Provision for depreciation and amortization​$46  $5  $8  $59  
Six months ended June 30,​Rolled
Products		Building and
Construction
Systems		ExtrusionsTotal
2020​​​​​
Sales:​​​​​
Third-party sales-unrelated party​$2,071  $486  $188  $2,745  
Third-party sales-related party​31  —  26  57  
Intersegment sales​11  —  —  11  
Total sales​$2,113  $486  $214  $2,813  
Segment Adjusted EBITDA(1)
​$251  $70  $(1) $320  
Provision for depreciation and amortization​$99  $9  $12  $120  
2019​
Sales:​
Third-party sales-unrelated party​$2,827  $573  $263  $3,663  
Third-party sales-related party​70  —  31  101  
Intersegment sales​16  —  —  16  
Total sales​$2,913  $573  $294  $3,780  
Segment Adjusted EBITDA(1)
​$325  $65  $3  $393  
Provision for depreciation and amortization​$93  $10  $15  $118  

The following table reconciles total Segment Adjusted EBITDA to consolidated net (loss) income attributable to Arconic Corporation:
Second quarter ended June 30,Six months ended June 30,
2020201920202019
Total Segment Adjusted EBITDA(1)
$103  $223  $320  $393  
Unallocated amounts:
Corporate expenses(1),(2)
(7) (12) (9) (33) 
Stock-based compensation expense(5) (12) (12) (18) 
Provision for depreciation and amortization(68) (64) (128) (127) 
Restructuring and other charges (E)
(77) (38) (58) (40) 
Other(1),(3)
(13) (45) (28) (43) 
Operating (loss) income(67) 52  85  132  
Interest expense(40) (29) (75) (57) 
Other (expenses) income, net(1) (F)
(16) (10) (42) 4  
Benefit (Provision) for income taxes31  (8) —  (33) 
Net income attributable to noncontrolling interest—  —  —  —  
Consolidated net (loss) income attributable to Arconic Corporation$(92) $5  $(32) $46  
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(1)In preparation for the Separation, effective January 1, 2020, certain U.S. defined benefit pension and other postretirement plans previously sponsored by ParentCo were separated into standalone plans for both Arconic Corporation and Howmet Aerospace. Additionally, effective April 1, 2020, Arconic Corporation assumed a portion of the obligations associated with certain non-U.S. defined benefit pension plans that included participants related to both the Arconic Corporation Businesses and the Howmet Aerospace Businesses, as well as legacy defined benefit pension plans assigned to the Company as a result of the Separation. As a result, beginning in the first quarter of 2020 for these U.S. plans and in the second quarter of 2020 for these non-U.S. plans, Arconic Corporation applied defined benefit plan accounting resulting in
benefit plan expense being recorded in operating income (service cost) and nonoperating income (nonservice cost). In all historical periods prior to these respective timeframes, Arconic Corporation was considered a participating employer in ParentCo’s defined benefit plans and, therefore, applied multiemployer plan accounting resulting in the Company’s share of benefit plan expense being recorded entirely in operating income. Also, Arconic Corporation is the plan sponsor of certain other non-U.S. defined benefit plans that contain participants related only to the Arconic Corporation Businesses and, therefore, the related benefit plan expense was recorded in accordance with defined benefit plan accounting in all periods presented. The following table presents the total benefit plan expense (excluding settlements and curtailments) recorded by Arconic Corporation based on the foregoing in each period presented:
Second quarter ended June 30,Six months ended June 30,
2020​20192020​2019
Segment Adjusted EBITDA:
Rolled Products$(4) $(15) $(8) $(31) 
Building and Construction Systems—  (2) (1) (3) 
Extrusions(2) (5) (3) (9) 
Segment total(6) (22) (12) (43) 
Unallocated amounts:
Corporate expenses—  (4) —  (8) 
Other—  (2) 1  (4) 
Subtotal—  (6) 1  (12) 
Other income (expenses), net(18) —  (39) (1) 
Total $(24) $(28) $(50) $(56) 

(2)Corporate expenses are composed of general administrative and other expenses of operating the corporate headquarters and other global administrative facilities, as well as research and development expenses of the corporate technical center. Amounts presented for all periods prior to second quarter 2020 represent an allocation of ParentCo’s corporate expenses (see Cost Allocations in Note A).
(3)Other includes certain items that impact Cost of goods sold and Selling, general administrative, and other expenses on the Company’s Statement of Consolidated Operations that are not included in Segment Adjusted EBITDA.