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ASSETS IMPAIRMENTS AND RESTRUCTURING (Tables) | 9 Months Ended
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Sep. 30, 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 nine months 2023 and full year 2022:
(Dollars in millions) | Balance at January 1, 2023 |  | Provision/ Adjustments |  | Non-cash Reductions/ Additions |  | Cash Reductions |  | Balance at September 30, 2023
Severance costs | $ | 34 |  |  | $ | 16 |  |  | $ | — |  |  | $ | (34) |  |  | $ | 16 |
Other restructuring costs | 18 |  |  | 6 |  |  | — |  |  | (23) |  |  | 1 |
Total | $ | 52 |  |  | $ | 22 |  |  | $ | — |  |  | $ | (57) |  |  | $ | 17 |
(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) | Third Quarter |  | First Nine Months
| 2023 |  | 2022 |  | 2023 |  | 2022
Net loss on sale of previously impaired assets (1) | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | 15 |
Severance charges (2)(3) | — |  |  | — |  |  | 16 |  |  | 3 |
Site closure and other restructuring charges (4) (5) (6) | — |  |  | 2 |  |  | 6 |  |  | 5 |
Total | $ | — |  |  | $ | 2 |  |  | $ | 22 |  |  | $ | 23 |
(1)First nine months 2022 includes a $16 million loss on transfer of previously impaired assets to a third party in the Advanced Materials ("AM") segment for the previously reported closure of an advanced interlayers manufacturing facility in North America, partially offset by a $1 million gain on sale of previously impaired assets reported in "Other" from the previously reported closure of a tire additives manufacturing facility in Asia Pacific. (2)First nine months 2023 severance charges as part of fourth quarter 2022 cost reduction initiatives reported in "Other". (3)First nine months 2022 severance charges of $2 million as part of business improvement reported in "Other" and $1 million in the AM segment from the previously reported closure of a performance films manufacturing facility in North America. (4)First nine months 2023 site closure costs related to 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 nine months 2023 related to the closure of this facility. (5)Site closure costs of $1 million and $3 million in third quarter and first nine months 2022, respectively, in the CI segment resulting from the closure of a Singapore manufacturing site. (6)Site closure costs of $1 million and $2 million in third quarter and first nine months 2022, respectively, in the AM segment from 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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