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ASSETS IMPAIRMENTS AND RESTRUCTURING (Tables) | 3 Months Ended
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Mar. 31, 2023
Restructuring Costs and Asset Impairment Charges [Abstract] |
Schedule of Restructuring Reserve by Type of Cost [Table Text Block] | The following table summarizes the changes in asset impairments and restructuring reserves in first three months 2023 and full year 2022:
(Dollars in millions) | Balance at January 1, 2023 |  | Provision/ Adjustments |  | Non-cash Reductions/ Additions |  | Cash Reductions |  | Balance at March 31, 2023
Severance costs | $ | 34 |  |  | $ | 16 |  |  | $ | — |  |  | $ | (20) |  |  | $ | 30 |
Other restructuring costs | 18 |  |  | 6 |  |  | — |  |  | (22) |  |  | 2 |
Total | $ | 52 |  |  | $ | 22 |  |  | $ | — |  |  | $ | (42) |  |  | $ | 32 |
(Dollars in millions) | Balance at January 1, 2022 |  | Provision/ Adjustments |  | Non-cash Reductions/ Additions |  | Cash Reductions |  | Balance at December 31, 2022
Severance costs | $ | 12 |  |  | $ | 31 |  |  | $ | — |  |  | $ | (9) |  |  | $ | 34 |
Other restructuring costs | 5 |  |  | 21 |  |  | 1 |  |  | (9) |  |  | 18 |
Total | $ | 17 |  |  | $ | 52 |  |  | $ | 1 |  |  | $ | (18) |  |  | $ | 52 |
Restructuring and Related Costs [Table Text Block] |
(Dollars in millions) | First Quarter |  |
| 2023 |  | 2022 |  |  |  |
Severance charges (1) | $ | 16 |  |  | $ | — |  |  |  |  |
Site closure and other restructuring charges (2) (3) | 6 |  |  | 2 |  |  |  |  |
Total | $ | 22 |  |  | $ | 2 |  |  |  |  |
(1)Severance charges as part of fourth quarter 2022 cost reduction initiatives reported in "Other". (2)First quarter 2023 site closure costs are for the closure of an acetate yarn manufacturing facility in Europe in the Fibers segment. In addition, accelerated depreciation of $23 million was recognized in "Cost of sales" in the Unaudited Consolidated Statements of Earnings, Comprehensive Income and Retained Earnings in first quarter 2023 related to the closure of this facility. (3)First quarter 2022 site closure costs of $1 million in the CI segment for the previously reported closure of a Singapore manufacturing site, and $1 million in the AM segment for the closure of an advanced interlayers manufacturing facility in North America.

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- Definition Tabular disclosure of costs incurred for restructuring including, but not limited to, exit and disposal activities, remediation, implementation, integration, asset impairment, and charges against earnings from the write-down of assets. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 420 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SAB TOPIC 5.P.3) -Publisher FASB -URI https://asc.fasb.org//1943274/2147479823/420-10-S99-1 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 420 -SubTopic 10 -Section 50 -Paragraph 1 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482017/420-10-50-1 Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 420 -SubTopic 10 -Section S99 -Paragraph 2 -Subparagraph (SAB TOPIC 5.P.4) -Publisher FASB -URI https://asc.fasb.org//1943274/2147479823/420-10-S99-2 + Details
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- Definition Tabular disclosure of an entity's restructuring reserve that occurred during the period associated with the exit from or disposal of business activities or restructurings for each major type of cost. This element may also include a description of any reversal and other adjustment made during the period to the amount of an accrued liability for restructuring activities. This element may be used to encapsulate the roll forward presentations of an entity's restructuring reserve by type of cost and in total, and explanation of changes that occurred in the period. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 420 -SubTopic 10 -Section 50 -Paragraph 1 -Subparagraph (b)(2) -Publisher FASB -URI https://asc.fasb.org//1943274/2147482017/420-10-50-1 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 420 -SubTopic 10 -Section S99 -Paragraph 2 -Subparagraph (SAB Topic 5.P.4(b)(2)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147479823/420-10-S99-2 + Details
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