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ASSETS IMPAIRMENTS AND RESTRUCTURING (Details) - USD ($) $ in Millions | 3 Months Ended | 6 Months Ended | 12 Months Ended
--- | --- | --- | ---
Jun. 30, 2021 | Mar. 31, 2021 | Jun. 30, 2020 | Jun. 30, 2021 | Jun. 30, 2020 | Dec. 31, 2020
Restructuring Cost and Reserve [Line Items] |  |  |  |  |  |  |
Impairment of Intangible Assets (Excluding Goodwill) |  | $ 0 |  | $ 123 | $ 0 | $ 125 |
Impairment of Long-Lived Assets to be Disposed of |  | 5 |  | 13 | 5 | 20 |
Other Asset Impairment Charges |  | 0 |  | 0 | (1) | 0 |
Severance Costs |  | 0 |  | 2 | 1 | 7 |
Business Exit Costs |  | 10 |  | 3 | 17 | 3 |
Total |  | 15 |  | 141 | 22 | 155 |
Restructuring Charge [Roll Forward] |  |  |  |  |  |  |
Balance at Beginning of Period |  |  | $ 79 |  | 79 | 28 | $ 28
Provision / Adjustments |  |  |  |  | 22 |  | 227
Non-cash Reductions |  |  |  |  | 4 |  | (144)
Cash Reductions |  |  |  |  | (47) |  | (32)
Balance at End of Period |  | 50 |  |  | 50 |  | 79
Facility Closing [Member] |  |  |  |  |  |  |
Restructuring Charge [Roll Forward] |  |  |  |  |  |  |
Balance at Beginning of Period |  |  | 14 |  | 14 | 11 | 11
Provision / Adjustments |  |  |  |  | 16 |  | 17
Restructuring Reserve, Accrual Adjustment |  |  |  |  | 1 |  | 0
Cash Reductions |  |  |  |  | (9) |  | (14)
Balance at End of Period |  | 22 |  |  | 22 |  | 14
Employee Severance [Member] |  |  |  |  |  |  |
Restructuring Charge [Roll Forward] |  |  |  |  |  |  |
Balance at Beginning of Period |  |  | 65 |  | 65 | 17 | 17
Provision / Adjustments |  |  |  |  | 1 |  | 65
Restructuring Reserve, Accrual Adjustment |  |  |  |  | 0 |  | 1
Cash Reductions |  |  |  |  | (38) |  | (18)
Balance at End of Period |  | 28 |  |  | 28 |  | 65
Non-Cash Charges [Member] |  |  |  |  |  |  |
Restructuring Charge [Roll Forward] |  |  |  |  |  |  |
Balance at Beginning of Period |  |  | 0 |  | 0 | 0 | 0
Provision / Adjustments |  |  |  |  | 5 |  | 145
Non-cash Reductions |  |  |  |  | (5) |  | (145)
Cash Reductions |  |  |  |  | 0 |  | 0
Balance at End of Period |  | 0 |  |  | 0 |  | $ 0
Additives And Functional Products [Member] | Customer-Related Intangible Assets [Member] |  |  |  |  |  |  |
Restructuring Cost and Reserve [Line Items] |  |  |  |  |  |  |
Impairment of Intangible Assets (Excluding Goodwill) | [1] | 0 |  | 0 | 0 | 2 |
Additives And Functional Products [Member] | Trade Names [Member] |  |  |  |  |  |  |
Restructuring Cost and Reserve [Line Items] |  |  |  |  |  |  |
Impairment of Intangible Assets (Excluding Goodwill) | [2] | 0 |  | 123 | 0 | 123 |
Site Closure North America 2020 [Member] | Advanced Materials [Member] |  |  |  |  |  |  |
Restructuring Cost and Reserve [Line Items] |  |  |  |  |  |  |
Impairment of Long-Lived Assets to be Disposed of | [3] | 0 |  | 0 | 0 | 4 |
Severance Costs | [3] | 0 |  | 0 | 0 | 3 |
Site Closure Asia Pacific [Member] | Additives And Functional Products [Member] |  |  |  |  |  |  |
Restructuring Cost and Reserve [Line Items] |  |  |  |  |  |  |
Impairment of Long-Lived Assets to be Disposed of | [4] | 0 |  | 0 | 0 | 3 |
Other Asset Impairment Charges | [4] | 0 |  | 0 | (1) | 0 |
Severance Costs | [4] | 0 |  | 0 | 0 | 1 |
Site Closure Singapore 2019 [Member] |  |  |  |  |  |  |
Restructuring Cost and Reserve [Line Items] |  |  |  |  |  |  |
Severance Costs | [5] | 0 |  | 2 | 0 | 3 |
Restructuring Charge [Roll Forward] |  |  |  |  |  |  |
Other Restructuring Costs | [5] | 8 |  | 0 | 13 | 0 |
Restructuring and Related Cost, Expected Cost |  | 50 |  |  | 50 |  |
Restructuring Charges |  |  | 6 |  |  |  |
Site Closure Singapore 2019 [Member] | Additives And Functional Products [Member] |  |  |  |  |  |  |
Restructuring Charge [Roll Forward] |  |  |  |  |  |  |
Other Restructuring Costs |  | 1 |  |  | 1 |  |
Site Closure Singapore 2019 [Member] | Chemical Intermediates [Member] |  |  |  |  |  |  |
Restructuring Cost and Reserve [Line Items] |  |  |  |  |  |  |
Severance Costs |  | 2 |  |  | 1 |  |
Restructuring Charge [Roll Forward] |  |  |  |  |  |  |
Other Restructuring Costs |  | 7 |  |  | 4 |  |
Site Closure Asia Pacific Tire Additives [Member] | Additives And Functional Products [Member] |  |  |  |  |  |  |
Restructuring Cost and Reserve [Line Items] |  |  |  |  |  |  |
Impairment of Long-Lived Assets to be Disposed of | [6] | 4 |  | 5 | 4 | 5 |
Restructuring Charge [Roll Forward] |  |  |  |  |  |  |
Other Restructuring Costs | [6] | 0 |  | 0 | 2 | 0 |
Site Closure Advanced Interlayers North America 2020 | Advanced Materials [Member] |  |  |  |  |  |  |
Restructuring Cost and Reserve [Line Items] |  |  |  |  |  |  |
Impairment of Long-Lived Assets to be Disposed of | [7] | 1 |  | 0 | 1 | 0 |
Severance Costs | [7] | 0 |  | 0 | 1 | 0 |
Restructuring Charge [Roll Forward] |  |  |  |  |  |  |
Other Restructuring Costs | [7] | 2 |  | 0 | 2 | 0 |
Restructuring and Related Cost, Accelerated Depreciation |  | 4 |  |  | 4 |  |
Restructuring and Related Cost, Expected Cost |  | 30 |  |  | 30 |  |
Restructuring Charges |  |  | $ 13 |  |  |  |
Polyester Based Fibers [Member] |  |  |  |  |  |  |
Restructuring Cost and Reserve [Line Items] |  |  |  |  |  |  |
Impairment of Long-Lived Assets to be Disposed of | [8] | 0 |  | 8 | 0 | 8 |
Restructuring Charge [Roll Forward] |  |  |  |  |  |  |
Other Restructuring Costs | [8] | $ 0 |  | $ 3 | $ 0 | $ 3 |
[1] | Intangible asset impairment charge in the AFP segment for customer relationships.
[2] | Intangible asset impairment charges in the AFP segment tire additives business to reduce the carrying values of the Crystex TM and Santoflex TM tradenames to the estimated fair values. The estimated fair values were determined using an income approach, specifically, the relief from royalty method, including some unobservable inputs. The impairments were primarily the result of weakened demand in the transportation markets impacted by COVID-19 and increased competitive pricing pressure as a result of global capacity increases.
[3] | Fixed asset impairments and severance in the AM segment from the previously reported closure of a performance films manufacturing facility in North America as part of ongoing site optimization.
[4] | Fixed asset impairments, net and severance in the AFP segment from the previously reported closure of an animal nutrition manufacturing facility in Asia Pacific as part of ongoing site optimization.
[5] | Severance charges in second quarter and first six months 2020 of $2 million and $1 million, respectively, in the Chemical Intermediates ("CI") segment, contract termination fees in second quarter 2021 of $7 million and $1 million in the CI segment and AFP segment, respectively, and site closure costs in first six months 2021 of $4 million and $1 million in the CI and AFP segments, respectively, resulting from the previously reported plan to discontinue production of certain products at the Singapore manufacturing site. Excluding the fixed asset impairments in 2019, restructuring charges of up to $50 million are expected for this closure, of which $6 million was recognized in 2020.
[6] | Asset impairments and site closure costs in the AFP segment from the previously reported closure of a tire additives manufacturing facility in Asia Pacific as part of ongoing site optimization.
[7] | Asset impairments, severance charges, and site closure costs in the Advanced Materials ("AM") segment due to the previously reported closure of an advanced interlayers manufacturing facility in North America as part of ongoing site optimization. In addition, accelerated depreciation of $4 million was recognized in "Cost of sales" in the Unaudited Consolidated Statements of Earnings, Comprehensive Income and Retained Earnings in first six months 2021 related to the closure of this facility. Management expects total charges of up to $30 million for the closure of this facility, primarily reported in "Cost of sales" and in "Asset impairments and restructuring charges, net" in the Unaudited Consolidated Statements of Earnings, Comprehensive Income and Retained Earnings, of which $13 million was recognized in 2020.
[8] | Fixed asset impairments and contract termination fees resulting from management's decision to discontinue growth initiatives for polyester based microfibers, including Avra TM performance fibers, the financial results of which were not allocated to an operating segment and reported in "Other".

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