XML 51 R39.htm IDEA: XBRL DOCUMENT
v3.23.2

EMPLOYEE SEPARATION AND RESTRUCTURING COSTS - Schedule of Integration Restructuring (Details) - USD ($) $ in Millions | 3 Months Ended | 6 Months Ended | 12 Months Ended
--- | --- | --- | ---
Jun. 30, 2023 | Mar. 31, 2023 | Jun. 30, 2023 | Dec. 31, 2022
Clariant Color Acquisition Integration, Restructuring Plan |  |  |  |
Restructuring Reserve [Roll Forward] |  |  |  |
Beginning balance | $ 35.8 | $ 36.7 | $ 36.7 | $ 8.1
Restructuring costs | 0.7 | 3.6 |  | 32.9
Payments, utilization and translation | (0.9) | (4.5) |  | (4.3)
Ending balance | 35.6 | 35.8 | 35.6 | 36.7
Workforce reductions |  |  |  |
Restructuring Reserve [Roll Forward] |  |  |  |
Restructuring costs | 0.9 |  | 15.0 |
Workforce reductions | Clariant Color Acquisition Integration, Restructuring Plan |  |  |  |
Restructuring Reserve [Roll Forward] |  |  |  |
Beginning balance | 33.0 | 34.4 | 34.4 | 7.5
Restructuring costs | (0.3) | 1.3 |  | 30.9
Payments, utilization and translation | (0.8) | (2.6) |  | (4.0)
Ending balance | 31.9 | 33.0 | 31.9 | 34.4
Plant closing and other | Clariant Color Acquisition Integration, Restructuring Plan |  |  |  |
Restructuring Reserve [Roll Forward] |  |  |  |
Beginning balance | 2.8 | 2.3 | 2.3 | 0.6
Restructuring costs | 1.0 | 2.3 |  | 2.1
Payments, utilization and translation | (0.1) | (1.8) |  | (0.3)
Ending balance | $ 3.7 | $ 2.8 | $ 3.7 | $ 2.3

X
- Definition Restructuring Reserve, Payments, Utilization, And Foreign Currency Translation + References No definition available. + Details
Name: | avnt_RestructuringReservePaymentsUtilizationAndForeignCurrencyTranslation
Namespace Prefix: | avnt_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition Amount of expenses associated with exit or disposal activities pursuant to an authorized plan. Excludes expenses related to 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 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Topic 420 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 2 -Subparagraph (SAB Topic 5.P.4(b)(1)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147479823/420-10-S99-2 Reference 3: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 420 -SubTopic 10 -Name Accounting Standards Codification -Section 45 -Paragraph 3 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482047/420-10-45-3 Reference 4: http://www.xbrl.org/2003/role/disclosureRef -Topic 420 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SAB Topic 5.P.3) -Publisher FASB -URI https://asc.fasb.org//1943274/2147479823/420-10-S99-1 + Details
Name: | us-gaap_RestructuringCharges
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Carrying amount (including both current and noncurrent portions of the accrual) as of the balance sheet date pertaining to a specified type of cost associated with exit from or disposal of business activities or restructuring pursuant to a duly authorized plan. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Topic 420 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 1 -Subparagraph (b)(2) -Publisher FASB -URI https://asc.fasb.org//1943274/2147482017/420-10-50-1 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Topic 420 -SubTopic 10 -Name Accounting Standards Codification -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
Name: | us-gaap_RestructuringReserve
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition A roll forward is a reconciliation of a concept from the beginning of a period to the end of a period. + References No definition available. + Details
Name: | us-gaap_RestructuringReserveRollForward
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Details
Name: | us-gaap_RestructuringPlanAxis=avnt_ClariantColorAcquisitionIntegrationRestructuringPlanMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_RestructuringCostAndReserveAxis=avnt_WorkforceReductionsMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_RestructuringCostAndReserveAxis=avnt_PlantClosingAndOtherMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |