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GOODWILL AND OTHER INTANGIBLE ASSETS (Tables) | 12 Months Ended
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Dec. 31, 2024
Goodwill and Intangible Assets Disclosure [Abstract] |
Schedule of Changes in Carrying Amount of Goodwill |
(Dollars in millions) | Advanced Materials |  | Additives & Functional Products |  | Chemical Intermediates |  | Other |  | Total
Balance at December 31, 2022 | $ | 1,296 |  |  | $ | 1,601 |  |  | $ | 757 |  |  | $ | 10 |  |  | $ | 3,664 |
Adjustments to net goodwill resulting from reorganization (1) | — |  |  | 569 |  |  | (569) |  |  | — |  |  | — |
Acquisition | 34 |  |  | — |  |  | — |  |  | — |  |  | 34 |
Divestiture | — |  |  | — |  |  | (67) |  |  | — |  |  | (67) |
Currency translation and other adjustments | — |  |  | 12 |  |  | 3 |  |  | — |  |  | 15 |
Balance at December 31, 2023 | $ | 1,330 |  |  | $ | 2,182 |  |  | $ | 124 |  |  | $ | 10 |  |  | $ | 3,646 |
Acquisition (2) | 4 |  |  | — |  |  | — |  |  | — |  |  | 4 |
Currency translation and other adjustments | (3) |  |  | (10) |  |  | (5) |  |  | — |  |  | (18) |
Balance at December 31, 2024 | $ | 1,331 |  |  | $ | 2,172 |  |  | $ | 119 |  |  | $ | 10 |  |  | $ | 3,632 |
(1)The amount was determined using the relative fair value approach. Goodwill impacted by the product moves announced in first quarter 2023 was assessed for impairment at the time of the reorganization. (2)Measurement period adjustments related to prior year acquisition.
Schedule of Finite Lived and Indefinite Lived Intangible Assets by Major Class |
|  |  |  | December 31, 2024 |  | December 31, 2023
(Dollars in millions) | Estimated Useful Life in Years | Gross Carrying Value |  | Accumulated Amortization |  | Net Carrying Value |  | Gross Carrying Value |  | Accumulated Amortization |  | Net Carrying Value
Amortizable intangible assets: |  |  |  |  |  |  |  |  |  |  |  |  |  |
Customer relationships | 10 | - | 25 | $ | 1,141 |  |  | $ | 649 |  |  | $ | 492 |  |  | $ | 1,149 |  |  | $ | 592 |  |  | $ | 557 |
Technology | 10 | - | 20 | 519 |  |  | 378 |  |  | 141 |  |  | 527 |  |  | 356 |  |  | 171 |
Other | 16 | - | 37 | 86 |  |  | 36 |  |  | 50 |  |  | 87 |  |  | 34 |  |  | 53 |
Indefinite-lived intangible assets: |  |  |  |  |  |  |  |  |  |  |  |  |  |
Tradenames |  |  |  | 349 |  |  | — |  |  | 349 |  |  | 350 |  |  | — |  |  | 350 |
Other |  |  |  | — |  |  | — |  |  | — |  |  | 7 |  |  | — |  |  | 7 |
Total identified intangible assets |  |  |  | $ | 2,095 |  |  | $ | 1,063 |  |  | $ | 1,032 |  |  | $ | 2,120 |  |  | $ | 982 |  |  | $ | 1,138 |

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- Definition Tabular disclosure of amortizable intangible assets, in total and by major class, including the gross carrying amount and accumulated amortization, as well as indefinite lived intangible assets in total and by major class. A major class is composed of intangible assets that can be grouped together because they are similar, either by their nature or by their use in the operations of a company. + References No definition available. + Details
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