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STOCKHOLDERS' EQUITY STOCKHOLDERS' EQUITY Part 2 AOCI (Details) - USD ($) $ in Millions | 3 Months Ended | 9 Months Ended | 12 Months Ended |
--- | --- | --- | --- | ---
Sep. 30, 2016 | Sep. 30, 2015 | Sep. 30, 2016 | Sep. 30, 2015 | Dec. 31, 2015 | Dec. 31, 2014
Accumulated Other Comprehensive Income (Loss) [Line Items] |  |  |  |  |  |  |  |  |  |
Cumulative Translation Adjustment | $ (290) |  |  |  | $ (290) |  |  |  | $ (284) | $ (68)
Change in cumulative translation adjustment | (42) | [1] | $ (47) |  | (6) | [1] | $ (183) |  | (216) |
Benefit Plans Unrecognized Prior Service Credits | 108 |  |  |  | 108 |  |  |  | 129 | 61
Amortization of unrecognized prior service credits included in net periodic costs | (7) | [2] | (4) | [2] | (21) | [2] | (15) | [2] | 68 |
Unrealized Gains (Losses) on Derivative Instruments | (165) |  |  |  | (165) |  |  |  | (234) | (269)
Change in Unrealized Gains (Losses) on Derivative Instruments | 12 |  | (32) |  | 69 |  | 29 |  | 35 |
Unrealized Losses on Investments | (1) |  |  |  | (1) |  |  |  | (1) | (1)
Change in Unrealized Losses on Investments |  |  |  |  | 0 |  |  |  | 0 |
Accumulated Other Comprehensive Income (Loss), Net of Tax | (348) |  |  |  | (348) |  |  |  | (390) | $ (277)
Total other comprehensive income (loss), net of tax | (37) |  | $ (83) |  | $ 42 | [1] | $ (169) |  | $ (113) |
Solutia and Taminco [Member] |  |  |  |  |  |  |  |  |  |
Accumulated Other Comprehensive Income (Loss) [Line Items] |  |  |  |  |  |  |  |  |  |
Change in cumulative translation adjustment | $ (47) |  |  |  |  |  |  |  |  |
[1] | See Note 1, "Basis of Presentation" regarding correction of prior period foreign currency translation.
[2] | Included in the calculation of net periodic benefit costs for pension and other postretirement benefit plans. See Note 9, "Retirement Plans".

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- Definition Accumulated change in equity from transactions and other events and circumstances from non-owner sources, net of tax effect, at period end. Excludes Net Income (Loss), and accumulated changes in equity from transactions resulting from investments by owners and distributions to owners. Includes foreign currency translation items, certain pension adjustments, unrealized gains and losses on certain investments in debt and equity securities, other than temporary impairment (OTTI) losses related to factors other than credit losses on available-for-sale and held-to-maturity debt securities that an entity does not intend to sell and it is not more likely than not that the entity will be required to sell before recovery of the amortized cost basis, as well as changes in the fair value of derivatives related to the effective portion of a designated cash flow hedge. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 220 -SubTopic 10 -Section 45 -Paragraph 11 -URI http://asc.fasb.org/extlink&oid=66004124&loc=d3e637-108580 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 220 -SubTopic 10 -Section 45 -Paragraph 14 -URI http://asc.fasb.org/extlink&oid=66004124&loc=d3e681-108580 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 220 -SubTopic 10 -Section 45 -Paragraph 14A -URI http://asc.fasb.org/extlink&oid=66004124&loc=SL7669686-108580 + Details
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