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ASSETS IMPAIRMENTS AND RESTRUCTURING (Details) - USD ($) $ in Millions | 3 Months Ended | 6 Months Ended | 12 Months Ended
--- | --- | --- | ---
Jun. 30, 2022 | Jun. 30, 2021 | Jun. 30, 2022 | Jun. 30, 2021 | Dec. 31, 2021
Restructuring Cost and Reserve [Line Items] |  |  |  |  |  |
Impairment of Long-Lived Assets to be Disposed of |  | $ 0 | $ 5 | $ 0 | $ 5 |
Other Asset Impairment Charges |  | 15 | 0 | 15 | (1) |
Severance Costs |  | 3 | 0 | 3 | 1 |
Business Exit Costs |  | 1 | 10 | 3 | 17 |
Total |  | 19 | 15 | 21 | 22 |
Restructuring Charge [Roll Forward] |  |  |  |  |  |
Balance at Beginning of Period |  |  |  | 17 | 79 | $ 79
Provision / Adjustments |  |  |  | 21 |  | 47
Non-cash Reductions |  |  |  | 0 |  | (26)
Cash Reductions |  |  |  | (9) |  | (83)
Balance at End of Period |  | 29 |  | 29 |  | 17
Facility Closing [Member] |  |  |  |  |  |
Restructuring Charge [Roll Forward] |  |  |  |  |  |
Balance at Beginning of Period |  |  |  | 5 | 14 | 14
Provision / Adjustments |  |  |  | 18 |  | 29
Restructuring Reserve, Accrual Adjustment |  |  |  | 0 |  | (9)
Cash Reductions |  |  |  | (5) |  | (29)
Balance at End of Period |  | 18 |  | 18 |  | 5
Employee Severance [Member] |  |  |  |  |  |
Restructuring Charge [Roll Forward] |  |  |  |  |  |
Balance at Beginning of Period |  |  |  | 12 | 65 | 65
Provision / Adjustments |  |  |  | 3 |  | 2
Restructuring Reserve, Accrual Adjustment |  |  |  | 0 |  | (1)
Cash Reductions |  |  |  | (4) |  | (54)
Balance at End of Period |  | 11 |  | 11 |  | 12
Non-Cash Charges [Member] |  |  |  |  |  |
Restructuring Charge [Roll Forward] |  |  |  |  |  |
Balance at Beginning of Period |  |  |  | 0 | 0 | 0
Provision / Adjustments |  |  |  |  |  | 16
Non-cash Reductions |  |  |  |  |  | (16)
Cash Reductions |  |  |  |  |  | 0
Balance at End of Period |  |  |  |  |  | $ 0
Site Closure Asia Pacific [Member] | Additives And Functional Products [Member] |  |  |  |  |  |
Restructuring Cost and Reserve [Line Items] |  |  |  |  |  |
Other Asset Impairment Charges | [1] | 0 | 0 | 0 | (1) |
Site Closure Singapore 2019 [Member] |  |  |  |  |  |
Restructuring Cost and Reserve [Line Items] |  |  |  |  |  |
Business Exit Costs | [2] | 1 | 8 | 2 | 13 |
Site Closure Singapore 2019 [Member] | Additives And Functional Products [Member] |  |  |  |  |  |
Restructuring Cost and Reserve [Line Items] |  |  |  |  |  |
Business Exit Costs |  |  | 1 |  | 1 |
Site Closure Singapore 2019 [Member] | Chemical Intermediates [Member] |  |  |  |  |  |
Restructuring Cost and Reserve [Line Items] |  |  |  |  |  |
Business Exit Costs |  | 1 | 7 | 2 | 4 |
Site Closure Asia Pacific Tire Additives [Member] | Corporate and Other |  |  |  |  |  |
Restructuring Cost and Reserve [Line Items] |  |  |  |  |  |
Impairment of Long-Lived Assets to be Disposed of | [3] | 0 | 4 | 0 | 4 |
Other Asset Impairment Charges | [3] | (1) | 0 | (1) | 0 |
Business Exit Costs | [3] | 0 | 0 | 0 | 2 |
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 | [4] | 0 | 1 | 0 | 1 |
Other Asset Impairment Charges | [4] | 16 | 0 | 16 | 0 |
Severance Costs | [4] | 0 | 0 | 0 | 1 |
Business Exit Costs | [4] | 0 | 2 | 1 | 2 |
Restructuring and Related Cost, Accelerated Depreciation |  |  |  | 4 |  |
Corporate Cost Actions 2020 | Corporate Segment |  |  |  |  |  |
Restructuring Cost and Reserve [Line Items] |  |  |  |  |  |
Severance Costs | [5] | 2 | 0 | 2 | 0 |
Site Closure North America 2020 [Member] | Advanced Materials [Member] |  |  |  |  |  |
Restructuring Cost and Reserve [Line Items] |  |  |  |  |  |
Severance Costs | [6] | $ 1 | $ 0 | $ 1 | $ 0 |
[1] | Fixed asset impairments, net in the AFP segment from the previously reported closure of an animal nutrition manufacturing facility in Asia Pacific as part of ongoing site optimization.
[2] | Site closure of $1 million and $2 million for second quarter and first six months 2022, respectively, in the Chemical Intermediates ("CI") segment, contract termination fees in both second quarter and first six months 2021 of $7 million and $1 million in the CI and AFP segments, 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 closure of the Singapore manufacturing site.
[3] | Asset impairment charges, gain on sale of previously impaired assets, and site closure costs in "Other" from the previously reported closure of a tire additives manufacturing facility in Asia Pacific as part of ongoing site optimization.
[4] | Asset impairment charges, loss on transfer of previously impaired assets to a third party, severance costs, 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.
[5] | Severance as part of business improvement which were reported in "Other".
[6] | Severance charges in the AM segment from the previously reported closure of a performance films manufacturing facility in North America as part of ongoing site optimization.

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