Restructuring and other Termination Benefits (Tables)

9 Months Ended

Sep. 30, 2014

Restructuring and Related Activities [Abstract]

Restructuring and Related Costs [Table Text Block]

Below is a summary of our restructuring and other termination costs for the Current Quarter, the Prior Quarter, the Current Period and the Prior Period:

	Three Months Ended September 30,					Nine Months Ended September 30,
	2014			2013		2014			2013
	($ in millions)
Oilfield services spin-off costs:
Transaction costs	$	3		$	—	$	17		$	—
Stock-based compensation adjustments for Chesapeake employees	—			—		5			—
Stock-based compensation forfeitures for SSE employees	—			—		(10		)	—
Debt extinguishment costs	—			—		3			—
Total oilfield services spin-off costs	3			—		15			—
Restructuring charges under workforce reduction plan:
Salary expense	—			5		—			5
Acceleration of stock-based compensation	—			25		—			25
Other termination benefits	—			1		—			1
Total restructuring changes under workforce reduction plan	—			31		—			31
Termination benefits provided to Mr. McClendon:
Salary and bonus expense	—			—		—			11
Acceleration of 2008 performance bonus clawback	—			—		—			11
Acceleration of stock-based compensation	—			—		—			22
Acceleration of performance share unit awards(a)	(7		)	3		(5		)	16
Estimated aircraft usage benefits	—			—		—			7
Total termination benefits provided to Mr. McClendon	(7		)	3		(5		)	67
Termination benefits provided to VSP participants:
Salary and bonus expense	—			—		—			32
Acceleration of stock-based compensation	—			1		—			28
Other termination benefits	—			—		—			3
Total termination benefits provided to VSP participants	—			1		—			63
Other termination benefits(a)	(10		)	28		2			42
Total restructuring and other termination costs	$	(14	)	$	63	$	12		$	203

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(a) The Current Quarter and Current Period amounts are primarily related to negative fair value adjustments to PSUs granted to former executives of the Company. For further discussion of our PSUs, see Note 8.