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GOODWILL AND INTANGIBLE ASSETS (Tables) | 3 Months Ended
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Mar. 31, 2024
Goodwill and Intangible Assets Disclosure [Abstract] |
Schedule of Goodwill | Changes in the carrying value of goodwill were as follows:
| Chlor Alkali Products and Vinyls |  | Epoxy |  | Winchester |  | Total
Goodwill | ($ in millions)
Balance at January 1, 2023(1) | $ | 1,275.8 |  |  | $ | 145.1 |  |  | $ | — |  |  | $ | 1,420.9 |
Foreign currency translation adjustment | — |  |  | — |  |  | — |  |  | — |
Balance at March 31, 2023(1) | $ | 1,275.8 |  |  | $ | 145.1 |  |  | $ | — |  |  | $ | 1,420.9 |
Balance at January 1, 2024(1) | $ | 1,276.1 |  |  | $ | 145.2 |  |  | $ | 2.7 |  |  | $ | 1,424.0 |
Acquisition activity | — |  |  | — |  |  | (0.3) |  |  | (0.3) |
Foreign currency translation adjustment | (0.3) |  |  | (0.1) |  |  | — |  |  | (0.4) |
Balance at March 31, 2024(1) | $ | 1,275.8 |  |  | $ | 145.1 |  |  | $ | 2.4 |  |  | $ | 1,423.3 |
Schedule of Finite-Lived Intangible Assets | Intangible assets consisted of the following:
| March 31, 2024 |  | December 31, 2023 |  | March 31, 2023
| Gross Amount |  | Accumulated Amortization |  | Net |  | Gross Amount |  | Accumulated Amortization |  | Net |  | Gross Amount |  | Accumulated Amortization |  | Net
Intangible Assets | ($ in millions)
Customers, customer contracts and relationships | $ | 669.8 |  |  | $ | (445.1) |  |  | $ | 224.7 |  |  | $ | 671.7 |  |  | $ | (437.5) |  |  | $ | 234.2 |  |  | $ | 670.2 |  |  | $ | (410.7) |  |  | $ | 259.5 |
Trade names | 3.6 |  |  | (0.4) |  |  | 3.2 |  |  | 3.6 |  |  | (0.2) |  |  | 3.4 |  |  | — |  |  | — |  |  | — |
Acquired technology | 94.1 |  |  | (90.6) |  |  | 3.5 |  |  | 94.4 |  |  | (90.4) |  |  | 4.0 |  |  | 93.1 |  |  | (88.9) |  |  | 4.2 |
Other | 4.9 |  |  | (0.7) |  |  | 4.2 |  |  | 4.9 |  |  | (0.7) |  |  | 4.2 |  |  | 1.8 |  |  | (0.7) |  |  | 1.1 |
Total intangible assets | $ | 772.4 |  |  | $ | (536.8) |  |  | $ | 235.6 |  |  | $ | 774.6 |  |  | $ | (528.8) |  |  | $ | 245.8 |  |  | $ | 765.1 |  |  | $ | (500.3) |  |  | $ | 264.8 |

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