Working Capital Detail (Tables)

12 Months Ended

Dec. 31, 2019

Disclosure Components Of Working Capital Detail [Abstract]

Working Capital Detail



($ in millions)		2019		2018
Receivables
	Trade - net⁽¹⁾		$2,479		$2,505
	Equity affiliates	3		4
	Other - net	274		336
	Total		$2,756		$2,845
Inventories⁽²⁾
	Finished products		$1,047		$1,105
	Work in process	197		193
	Raw materials	431		452
	Supplies	35		33
	Total		$1,710		$1,783
Accounts payable and accrued liabilities
	Trade		$2,098		$2,177
	Accrued payroll	455		424
	Customer rebates	280		283
	Other postretirement and pension benefits	85		80
	Income taxes	46		112
	Other	532		547
	Total		$3,496		$3,623


(1)	Allowance for doubtful accounts was $22 million and $24 million as of December 31, 2019 and 2018, respectively.

(2)

Inventories valued using the LIFO method of inventory valuation comprised 34% and 36% of total gross inventory values as of December 31, 2019 and 2018, respectively. If the FIFO method of inventory valuation had been used, inventories would have been $124 million and $113 million higher as of December 31, 2019 and 2018, respectively. During the years ended December 31, 2019 and 2018, 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 before income taxes was income of $1 million and $2 million for the years ended December 31, 2019 and 2018, respectively.