Working Capital Detail (As Restated)



($ in millions)		2017		2016
		As Restated
Receivables
	Trade - net⁽¹⁾		$2,559		$2,288
	Equity affiliates	5		2
	Other - net	339		364
	Total		$2,903		$2,654
Inventories⁽²⁾
	Finished products		$1,083		$947
	Work in process	177		165
	Raw materials	437		370
	Supplies	33		32
	Total		$1,730		$1,514
Accounts payable and accrued liabilities
	Trade		$2,321		$1,907
	Accrued payroll	441		443
	Customer rebates	261		235
	Other postretirement and pension benefits	78		124
	Income taxes	100		94
	Other	580		657
	Total		$3,781		$3,460


(1)	Allowance for Doubtful Accounts was $25 million and $36 million as of December 31, 2017 and 2016, respectively.

(2)

Inventories valued using the LIFO method of inventory valuation comprised 34% and 38% of total gross inventory values as of December 31, 2017 and 2016, respectively. If the FIFO method of inventory valuation had been used, inventories would have been $103 million and $106 million higher as of December 31, 2017 and 2016, respectively. During the years ended December 31, 2017 and 2016, certain inventories accounted for on the LIFO method of accounting were reduced, which resulted in the liquidation of certain quantities carried at costs prevailing in prior years. The effect on income from continuing operations was zero and income of $2 million for the years ended December 31, 2017 and 2016, respectively.