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ASSET IMPAIRMENTS AND RESTRUCTURING
 12 Months Ended
Dec. 31, 2022
Restructuring Costs and Asset Impairment Charges [Abstract]  
ASSET IMPAIRMENTS AND RESTRUCTURING ASSET IMPAIRMENTS AND RESTRUCTURING CHARGES, NETComponents of asset impairments and restructuring charges, net, are presented below:
 For years ended December 31,
(Dollars in millions)202220212020
Tangible Asset Impairments
CI & AFP - Singapore (1)
$— $3 $— 
Site optimizations
Other - Tire additives (2)
— 12 5 
AM - Advanced interlayers (3)
— 1 — 
AM - Performance films (4)
— — 5 
AFP - Animal nutrition (5)
— — 3 
Discontinuation of growth initiatives (6)
— — 8 
— 16 21 
Loss (Gain) on Sale of Previously Impaired Assets
Site optimizations
AM - Advanced interlayers (3)
16 — — 
Other - Tire additives (2)
(1)— — 
AFP - Animal nutrition (5)
— (1)— 
15 (1)— 
Intangible Asset Impairments
Other - Tradenames (7)
— — 123 
AFP - Customer relationships (8)
— — 2 
— — 125 
Severance Charges
Cost reduction and business improvement actions (9)
22 1 47 
CI & AFP - Singapore (1)
— — 6 
Site optimizations
Other - Tire additives (2)
— — 3 
AM - Advanced interlayers (3)
— 1 5 
AM - Performance films (4)
1 — 3 
AFP - Animal nutrition (5)
— — 1 
Fibers - Acetate Yarn (10)
7 — — 
30 2 65 
Other Restructuring Costs
Cost reduction and business improvement actions (9)
— — 14 
Discontinuation of growth initiatives contract termination fees (6)
— — 4 
CI & AFP - Singapore (1)
3 17 — 
Site optimizations
Other - Tire additives (2)
— 6 — 
AM - Advanced interlayers (3)
2 5 — 
AM - Performance films (4)
— 2 — 
AFP - Animal nutrition (5)
— — (2)
Fibers - Acetate Yarn (10)
2 — — 
7 30 16 
Total$52 $47 $227 
(1)Site closure costs of $3 million in 2022 in the CI segment, asset impairment charges in 2021 of $2 million and $1 million in the CI segment and the AFP segment, respectively, and 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 closure of the Singapore manufacturing site.
(2)Asset impairment charges of $8 million in 2021 for assets associated with divested rubber additives. Gain on sale of previously impaired assets in 2022, asset impairment charges of $4 million, and site closure costs in 2021, from the previously reported closure of a tire additives manufacturing facility in Asia Pacific as part of site optimization. Fixed asset impairment charges and severance charges in 2020 from the closure of a tire additives manufacturing facility in Asia Pacific as part of site optimization.
(3)Asset impairment charges, loss on transfer of previously impaired assets to a third party, 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 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.
(4)Severance charges in 2022 for the closure of a performance films research and development facility, fixed asset impairments, severance charges, and site closure costs in 2021 and 2020 from the closure of a performance films manufacturing facility in North America as part of site optimization.
(5)Fixed asset impairments, severance charges, and other restructuring gains in 2020 in from the closure of an animal nutrition manufacturing facility in Asia Pacific as part of site optimization, and in 2021 a gain from the sale of the previously impaired assets.
(6)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".
(7)Intangible asset impairment charges in the now divested 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.
(8)Intangible asset impairment charge for customer relationships.
(9)Severance charges in 2022 and severance charges and related costs in 2020 as part of business improvement and cost reduction initiatives which was reported in "Other".
(10)Severance charges and site closure costs related to closure of an acetate yarn manufacturing facility in Europe.


Reconciliations of the beginning and ending restructuring liability amounts are as follows:
(Dollars in millions)Balance at
January 1,
2022		Provision/ AdjustmentsNon-cash Reductions/ AdditionsCash
Reductions		Balance at
December 31,
2022
Severance costs$12 $31 $— $(9)$34 
Site closure & restructuring costs5 21 1 (26)1 
Total$17 $52 $1 $(35)$35 
(Dollars in millions)Balance at
January 1,
2021		Provision/ AdjustmentsNon-cash Reductions/ AdditionsCash
Reductions		Balance at
December 31,
2021
Non-cash charges$— $16 $(16)$— $— 
Severance costs65 2 (1)(54)12 
Site closure & restructuring costs14 29 (9)(29)5 
Total$79 $47 $(26)$(83)$17 
 (Dollars in millions)Balance at
January 1,
2020		Provision/ AdjustmentsNon-cash Reductions/ AdditionsCash
Reductions		Balance at
December 31,
2020
Non-cash charges$— $145 $(145)$— $— 
Severance costs17 65 1 (18)65 
Site closure & restructuring costs11 17 — (14)14 
Total$28 $227 $(144)$(32)$79 

Substantially all costs remaining for severance are expected to be applied to the reserves within one year.