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STOCKHOLDERS' EQUITY STOCKHOLDERS' EQUITY Part 3 OCI (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
Reclassification Adjustment out of Accumulated Other Comprehensive Income [Line Items] |  |  |  |  |  |  |  |  |  |
Change in cumulative translation adjustment |  | $ (42) | [1] | $ (47) |  | $ (6) | [1] | $ (183) |  | $ (216)
Amortization of unrecognized prior service credits included in net periodic costs |  | (7) | [2] | (4) | [2] | (21) | [2] | (15) | [2] | 68
Unrealized gain (loss) | [3] | (7) |  | (66) |  | 13 |  | (27) |  |
Reclassification adjustment for losses included in net income, net | [3] | 19 |  | 34 |  | 56 |  | 56 |  |
Total other comprehensive income (loss), net of tax |  | (37) |  | (83) |  | 42 | [1] | (169) |  | $ (113)
Other Comprehensive Income (Loss), before Tax [Abstract] |  |  |  |  |  |  |  |  |  |
Change in cumulative translation adjustment, before tax |  | (42) | [1] | (47) |  | (6) | [1] | (183) |  |
Amortization of unrecognized prior service credits included in net periodic costs, before tax | [2] | (12) |  | (7) |  | (34) |  | (24) |  |
Unrealized gain (loss), before tax | [3] | (11) |  | (107) |  | 21 |  | (44) |  |
Reclassification adjustment for (gain) loss included in net income, before tax | [3] | 30 |  | 55 |  | 90 |  | 90 |  |
Total other comprehensive income (loss), before tax |  | (35) |  | $ (106) |  | $ 71 |  | $ (161) |  |
Solutia and Taminco [Member] |  |  |  |  |  |  |  |  |  |
Reclassification Adjustment out of Accumulated Other Comprehensive Income [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".
[3] | For additional information regarding the impact of reclassifications into earnings, see Note 8, "Derivative and Non-Derivative Financial Instruments".

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