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ASSET IMPAIRMENTS AND RESTRUCTURING (Details) - USD ($) $ in Millions | 3 Months Ended | 6 Months Ended | 12 Months Ended
--- | --- | --- | ---
Dec. 31, 2021 | Sep. 30, 2021 | Jun. 30, 2021 | Mar. 31, 2021 | Dec. 31, 2020 | Sep. 30, 2020 | Jun. 30, 2020 | Mar. 31, 2020 | Jun. 30, 2020 | Dec. 31, 2021 | Dec. 31, 2020 | Dec. 31, 2019
Restructuring Cost and Reserve [Line Items] |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Asset Impairment Charges |  |  |  |  |  |  |  |  |  |  | $ 16 |  | $ 146 |  | $ 72 |
Impairment of Long-Lived Assets to be Disposed of |  |  |  |  |  |  |  |  |  |  | 16 |  | 21 |  | 27 |
Other Asset Impairment Charges |  |  |  |  |  |  |  |  |  |  | (1) |  | 0 |  | 0 |
Impairment of Intangible Assets (Excluding Goodwill) |  |  |  |  |  |  |  |  |  |  | 0 |  | 125 |  | 45 |
Severance Costs |  |  |  |  |  |  |  |  |  |  | 2 |  | 65 |  | 45 |
Business Exit Costs |  |  |  |  |  |  |  |  |  |  | 30 |  | 16 |  | 9 |
Asset impairments and restructuring charges, net |  | $ 18 | $ 7 | $ 15 | $ 7 | $ 12 | $ 60 | $ 141 | $ 14 |  | 47 |  | 227 |  | 126 |
Restructuring Charge [Roll Forward] |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Balance at Beginning of Period |  |  |  |  | 79 |  |  |  | 28 | $ 28 | 79 |  | 28 |  | 14 |
Restructuring Costs and Asset Impairment Charges |  |  |  |  |  |  |  |  |  |  | 47 |  | 227 |  | 126 |
Non-cash Reductions |  |  |  |  |  |  |  |  |  |  | (26) |  | (144) |  | (71) |
Cash Reductions |  |  |  |  |  |  |  |  |  |  | (83) |  | (32) |  | (41) |
Balance at End of Period |  | 17 |  |  |  | 79 |  |  |  |  | 17 |  | 79 |  | 28 |
Non-Cash Charges [Member] |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Restructuring Charge [Roll Forward] |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Balance at Beginning of Period |  |  |  |  | 0 |  |  |  | 0 | 0 | 0 |  | 0 |  | 0 |
Restructuring Reserve, Period Increase (Decrease) |  |  |  |  |  |  |  |  |  |  | 16 |  | 145 |  | 72 |
Non-cash Reductions |  |  |  |  |  |  |  |  |  |  | (16) |  | (145) |  | (72) |
Cash Reductions |  |  |  |  |  |  |  |  |  |  | 0 |  | 0 |  | 0 |
Balance at End of Period |  | 0 |  |  |  | 0 |  |  |  |  | 0 |  | 0 |  | 0 |
Employee Severance [Member] |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Restructuring Charge [Roll Forward] |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Balance at Beginning of Period |  |  |  |  | 65 |  |  |  | 17 | 17 | 65 |  | 17 |  | 6 |
Restructuring Reserve, Period Increase (Decrease) |  |  |  |  |  |  |  |  |  |  | 2 |  | 65 |  | 45 |
Restructuring Reserve, Accrual Adjustment |  |  |  |  |  |  |  |  |  |  | (1) |  | 1 |  | 0 |
Cash Reductions |  |  |  |  |  |  |  |  |  |  | (54) |  | (18) |  | (34) |
Balance at End of Period |  | 12 |  |  |  | 65 |  |  |  |  | 12 |  | 65 |  | 17 |
Site Closure and Restructuring Costs [Member] |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Restructuring Charge [Roll Forward] |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Balance at Beginning of Period |  |  |  |  | $ 14 |  |  |  | $ 11 | 11 | 14 |  | 11 |  | 8 |
Restructuring Reserve, Period Increase (Decrease) |  |  |  |  |  |  |  |  |  |  | 29 |  | 17 |  | 9 |
Restructuring Reserve, Accrual Adjustment |  |  |  |  |  |  |  |  |  |  | (9) |  | 0 |  | 1 |
Cash Reductions |  |  |  |  |  |  |  |  |  |  | (29) |  | (14) |  | (7) |
Balance at End of Period |  | $ 5 |  |  |  | $ 14 |  |  |  |  | 5 |  | 14 |  | 11 |
Additives And Functional Products [Member] |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Restructuring Cost and Reserve [Line Items] |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Goodwill, Impairment Loss | [1] |  |  |  |  |  |  |  |  |  | 0 |  | 0 |  | 45 |
Additives And Functional Products [Member] | Trade Names |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Restructuring Cost and Reserve [Line Items] |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Impairment of Intangible Assets (Excluding Goodwill) |  |  |  |  |  |  |  |  |  | $ 123 | 0 | [2] | 123 | [2] | 0 | [2]
Additives And Functional Products [Member] | Customer-Related Intangible Assets [Member] |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Restructuring Cost and Reserve [Line Items] |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Impairment of Intangible Assets (Excluding Goodwill) | [3] |  |  |  |  |  |  |  |  |  | 0 |  | 2 |  | 0 |
Capital Project AFP [Member] | Additives And Functional Products [Member] |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Restructuring Cost and Reserve [Line Items] |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Other Restructuring Costs | [4] |  |  |  |  |  |  |  |  |  | 0 |  | 0 |  | 4 |
Site Closure Tire Additives 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 | [5] |  |  |  |  |  |  |  |  |  | 12 |  | 5 |  | 0 |
Severance Costs | [5] |  |  |  |  |  |  |  |  |  | 0 |  | 3 |  | 0 |
Other Restructuring Costs | [5] |  |  |  |  |  |  |  |  |  | 6 |  | 0 |  | 0 |
Site Closure Tire Additives Asia Pacific Tire Additives [Member] | Additives And Functional Products [Member] | Non-US |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Restructuring Cost and Reserve [Line Items] |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Impairment of Long-Lived Assets to be Disposed of |  |  |  |  |  |  |  |  |  |  | 4 |  |  |  |  |
Site Closure Tire Additives Asia Pacific Tire Additives [Member] | Additives And Functional Products [Member] | North America [Member] |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Restructuring Cost and Reserve [Line Items] |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Impairment of Long-Lived Assets to be Disposed of |  |  |  |  |  |  |  |  |  |  | 8 |  |  |  |  |
Site Closure Performance Films North America 2020 [Member] | Advanced Materials [Member] |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Restructuring Cost and Reserve [Line Items] |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Impairment of Long-Lived Assets to be Disposed of | [6] |  |  |  |  |  |  |  |  |  | 0 |  | 5 |  | 0 |
Severance Costs | [6] |  |  |  |  |  |  |  |  |  | 0 |  | 3 |  | 0 |
Other Restructuring Costs | [6] |  |  |  |  |  |  |  |  |  | 2 |  | 0 |  | 0 |
Site Closure Animal Nutrition Asia Pacific [Member] | Additives And Functional Products [Member] |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Restructuring Cost and Reserve [Line Items] |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Impairment of Long-Lived Assets to be Disposed of | [7] |  |  |  |  |  |  |  |  |  | 0 |  | 3 |  | 0 |
Other Asset Impairment Charges | [7] |  |  |  |  |  |  |  |  |  | (1) |  | 0 |  | 0 |
Severance Costs | [7] |  |  |  |  |  |  |  |  |  | 0 |  | 1 |  | 0 |
Other Restructuring Costs | [7] |  |  |  |  |  |  |  |  |  | 0 |  | (2) |  | 0 |
Polyester Based Fibers [Member] | Corporate, Non-Segment [Member] |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Restructuring Cost and Reserve [Line Items] |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Impairment of Long-Lived Assets to be Disposed of | [8] |  |  |  |  |  |  |  |  |  | 0 |  | 8 |  | 0 |
Other Restructuring Costs | [8] |  |  |  |  |  |  |  |  |  | 0 |  | 4 |  | 0 |
Site Closure Advanced Interlayers North America 2020 [Member] | Advanced Materials [Member] |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Restructuring Cost and Reserve [Line Items] |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Impairment of Long-Lived Assets to be Disposed of | [9] |  |  |  |  |  |  |  |  |  | 1 |  | 0 |  | 0 |
Severance Costs | [9] |  |  |  |  |  |  |  |  |  | 1 |  | 5 |  | 0 |
Other Restructuring Costs | [9] |  |  |  |  |  |  |  |  |  | 5 |  | 0 |  | 0 |
Restructuring and Related Cost, Accelerated Depreciation |  |  |  |  |  |  |  |  |  |  | 4 |  | 8 |  |  |
Site Closure Singapore 2019 [Member] |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Restructuring Cost and Reserve [Line Items] |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Asset Impairment Charges | [10] |  |  |  |  |  |  |  |  |  | 3 |  | 0 |  | 27 |
Severance Costs | [10] |  |  |  |  |  |  |  |  |  | 0 |  | 6 |  | 0 |
Other Restructuring Costs | [10] |  |  |  |  |  |  |  |  |  | 17 |  | 0 |  | 0 |
Site Closure Singapore 2019 [Member] | Additives And Functional Products [Member] |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Restructuring Cost and Reserve [Line Items] |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Asset Impairment Charges |  |  |  |  |  |  |  |  |  |  | 1 |  | 5 |  |  |
Severance Costs |  |  |  |  |  |  |  |  |  |  | 1 |  |  |  |  |
Other Restructuring Costs |  |  |  |  |  |  |  |  |  |  | 3 |  |  |  |  |
Site Closure Singapore 2019 [Member] | Chemical Intermediates [Member] |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Restructuring Cost and Reserve [Line Items] |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Asset Impairment Charges |  |  |  |  |  |  |  |  |  |  | 2 |  | 22 |  |  |
Severance Costs |  |  |  |  |  |  |  |  |  |  | 5 |  |  |  |  |
Other Restructuring Costs |  |  |  |  |  |  |  |  |  |  | 14 |  |  |  |  |
Corporate Cost Actions [Member] | Corporate, Non-Segment [Member] |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Restructuring Cost and Reserve [Line Items] |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Severance Costs |  |  |  |  |  |  |  |  |  |  | 1 |  | 47 |  | 45 |
Other Restructuring Costs | [11] |  |  |  |  |  |  |  |  |  | $ 0 |  | $ 14 |  | $ 5 |
[1] | Goodwill impairment charge in the AFP segment resulting from the annual impairment test.
[2] | Intangible asset impairment charges in the now divested AFP segment tire additives business to reduce the carrying values of the Crystex™ and Santoflex™ 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 are primarily the result of weakened demand in transportation markets impacted by COVID-19 and increased competitive pricing pressure as a result of global capacity increases.
[3] | Intangible asset impairment charge for customer relationships.
[4] | Additional restructuring charge related to a capital project in the AFP segment that was discontinued in 2016
[5] | Asset impairment charges of $8 million in 2021 in the AFP segment for assets associated with divested rubber additives. Asset impairment charges of $4 million and site closure costs of $6 million in the AFP segment in 2021 from the previously reported closure of a tire additives manufacturing facility in Asia Pacific as part of ongoing site optimization. Fixed asset impairments and severance in 2020 in the AFP segment from the closure of a tire additives manufacturing facility in Asia Pacific as part of ongoing site optimization.
[6] | Fixed asset impairments, severance charges, and site closure costs in the AM segment from the closure of a performance films manufacturing facility in North America as part of ongoing site optimization.
[7] | Fixed asset impairments, severance charges, and other restructuring gains in 2020 in the AFP segment from the closure of an animal nutrition manufacturing facility in Asia Pacific as part of ongoing site optimization, and in 2021 a gain from the sale of the previously impaired assets.
[8] | Fixed asset impairments and contract termination fees resulting from management's decision to discontinue growth initiatives for polyester based microfibers, including Avra™ performance fibers, the financial results of which were not allocated to an operating segment and reported in "Other".
[9] | Asset impairments, severance charges, and site closure costs in the Advanced Materials ("AM") segment due to the closure of an advanced interlayers manufacturing facility in North America as part of ongoing site optimization. In addition, accelerated depreciation of $4 million and $8 million was recognized in "Cost of sales" in the Consolidated Statements of Earnings, Comprehensive Income and Retained Earnings in 2021 and 2020, respectively, related to the closure of this facility.
[10] | Asset impairment charges in 2021 of $2 million and $1 million in the CI segment and the AFP segment, respectively, and in 2019 of $22 million and $5 million in the CI segment and the AFP segment, respectively. Severance charges in 2020 of $5 million and $1 million in the CI segment and the AFP segment, respectively, and site closure costs, including contract termination fees, in 2021 of $14 million and $3 million in the CI segment and the AFP segment, respectively, resulting from the previously disclosed plan to discontinue production of certain products at the Singapore manufacturing site.
[11] | Severance and related costs as part of business improvement and cost reduction initiatives which were reported in "Other".

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