XML 103 R35.htm IDEA: XBRL DOCUMENT v2.4.0.8
RESTRUCTURING (Tables)
6 Months Ended 12 Months Ended
Jun. 30, 2011
Dec. 31, 2013
Restructuring and Related Activities [Abstract]    
Restructuring and Related Costs 4Q12 [Table Text Block]  
4Q12 Restructuring Charges by Operating Segment
 
Costs Associated with Exit or Disposal Activities

 
 
 
Impairment of Long-Lived Assets, Other Assets and Equity Method Investments

 
 
In millions
 
 
Severance Costs

 
 
Total

Electronic and Functional Materials
 
$
5

 
$

 
$
43

 
$
48

Coatings and Infrastructure Solutions
 

 

 
16

 
16

Performance Materials
 
14

 

 
178

 
192

Performance Plastics
 
7

 

 
19

 
26

Feedstocks and Energy
 

 

 
7

 
7

Corporate
 
13

 
375

 
313

 
701

Total 4Q12 Restructuring charges
 
$
39

 
$
375

 
$
576

 
$
990

Adjustments to 4Q12 Restructuring charges
 
 
 
 
 
 
 
 
2013 - Performance Plastics
 
(6
)
 

 

 
(6
)
Net 4Q12 Restructuring charges
 
$
33

 
$
375

 
$
576

 
$
984

Schedule of Restructuring Reserve by Type of Cost 4Q12 [Table Text Block]  
4Q12 Restructuring Activities
 
Costs Associated with Exit or Disposal Activities

 
 
 
Impairment of Long-Lived Assets, Other Assets and Equity Method Investments

 
 
In millions
 
 
Severance Costs

 
 
Total

Restructuring charges recognized in the fourth quarter of 2012
 
$
39

 
$
375

 
$
576

 
$
990

Charges against the reserve
 
(9
)
 

 
(576
)
 
(585
)
Cash payments
 

 
(8
)
 

 
(8
)
Reserve balance at December 31, 2012
 
$
30

 
$
367

 
$

 
$
397

Adjustments to the reserve
 
(6
)
 

 

 
(6
)
Cash payments
 
(5
)
 
(228
)
 

 
(233
)
Reserve balance at December 31, 2013
 
$
19

 
$
139

 
$

 
$
158

Restructuring and Related Costs [Table Text Block]  
1Q12 Restructuring Charges by Operating Segment
 
Costs Associated with Exit or Disposal Activities

 
 
 
Impairment of Long-Lived Assets and Other Assets

 
 
In millions
 
 
Severance Costs

 
 
Total

Electronic and Functional Materials
 
$

 
$

 
$
17

 
$
17

Coatings and Infrastructure Solutions
 
4

 

 
37

 
41

Performance Materials
 
146

 

 
40

 
186

Corporate
 

 
113

 

 
113

Total 1Q12 Restructuring charges
 
$
150

 
$
113

 
$
94

 
$
357

Adjustment to 1Q12 Restructuring charges:
 
 
 
 
 
 
 
 
2012 - Coatings and Infrastructure Solutions
 

 

 
(4
)
 
(4
)
2013 - Coatings and Infrastructure Solutions
 
(1
)
 

 

 
(1
)
2013 - Performance Materials
 
(15
)
 

 

 
(15
)
Net 1Q12 Restructuring charges
 
$
134

 
$
113

 
$
90

 
$
337

Schedule of Restructuring Reserve by Type of Cost [Table Text Block]  
1Q12 Restructuring Activities
 
Costs Associated with Exit or Disposal Activities

 
 
 
 
 
 
In millions
 
 
Severance Costs

 
Impairment of Long-Lived Assets and Other Assets

 
Total

Restructuring charges recognized in the first quarter of 2012
 
$
150

 
$
113

 
$
94

 
$
357

Adjustments to the reserve
 

 

 
(4
)
 
(4
)
Charges against the reserve
 

 

 
(90
)
 
(90
)
Cash payments
 
(45
)
 
(82
)
 

 
(127
)
Noncash settlements
 
(47
)
 

 

 
(47
)
Foreign currency impact
 
(2
)
 

 

 
(2
)
Reserve balance at December 31, 2012
 
$
56

 
$
31

 
$

 
$
87

Adjustments to the reserve
 
(16
)
 

 

 
(16
)
Cash payments
 
(15
)
 
(28
)
 

 
(43
)
Noncash settlements
 
(8
)
 

 

 
(8
)
Foreign currency impact
 
(1
)
 

 

 
(1
)
Reserve balance at December 31, 2013
 
$
16

 
$
3

 
$

 
$
19

Restructuring Reserve Assumed From Rohm and Haas [Table Text Block]
Restructuring Reserve Assumed from Rohm and Haas
In millions
Severance
Costs

Reserve balance at December 31, 2010
$
12

Cash payments
(7
)
Adjustments to reserve
(6
)
Foreign currency impact
1

Reserve balance at June 30, 2011
$