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ASSETS IMPAIRMENTS AND RESTRUCTURING (Details) - USD ($) $ in Millions | 3 Months Ended | 12 Months Ended
--- | --- | ---
Mar. 31, 2023 | Mar. 31, 2022 | Dec. 31, 2022
Restructuring Cost and Reserve [Line Items] |  |  |
Severance Costs | $ 16 | $ 0 |
Business Exit Costs | 6 | 2 |
Restructuring, Settlement and Impairment Provisions | 22 | 2 |
Restructuring Charge [Roll Forward] |  |  |
Balance at Beginning of Period | 52 | 17 | $ 17
Provision / Adjustments | 22 |  | 52
Restructuring Reserve, Accrual Adjustment | 0 |  | (1)
Cash Reductions | (42) |  | (18)
Balance at End of Period | 32 |  | 52
Facility Closing [Member] |  |  |
Restructuring Charge [Roll Forward] |  |  |
Balance at Beginning of Period | 18 | 5 | 5
Provision / Adjustments | 6 |  | 21
Restructuring Reserve, Accrual Adjustment | 0 |  | 1
Cash Reductions | (22) |  | (9)
Balance at End of Period | 2 |  | 18
Employee Severance [Member] |  |  |
Restructuring Charge [Roll Forward] |  |  |
Balance at Beginning of Period | 34 | 12 | 12
Provision / Adjustments | 16 |  | 31
Restructuring Reserve, Accrual Adjustment | 0 |  | 0
Cash Reductions | (20) |  | (9)
Balance at End of Period | 30 |  | $ 34
Site Closure Singapore 2019 [Member] | Chemical Intermediates [Member] |  |  |
Restructuring Cost and Reserve [Line Items] |  |  |
Business Exit Costs |  | 1 |
Site Closure Advanced Interlayers North America 2020 | Advanced Materials [Member] |  |  |
Restructuring Cost and Reserve [Line Items] |  |  |
Business Exit Costs |  | $ 1 |
Site Closure Acetate Yarn Europe | Fibers [Member] |  |  |
Restructuring Cost and Reserve [Line Items] |  |  |
Restructuring and Related Cost, Accelerated Depreciation | $ 23 |  |

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- Definition Amount of expenses associated with exit or disposal activities pursuant to an authorized plan. Includes, but is not limited to, one-time termination benefits, termination of an operating lease or other contract, consolidating or closing facilities, and relocating employees, and termination benefits associated with an ongoing benefit arrangement. Excludes expenses associated with special or contractual termination benefits, a discontinued operation or an asset retirement obligation. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Section 45 -Paragraph 28 -Subparagraph (b) -SubTopic 10 -Topic 230 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482740/230-10-45-28 + Details
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