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RESTRUCTURING CHARGES (Tables) | 9 Months Ended
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Sep. 30, 2025
Restructuring and Related Activities [Abstract] |
Schedule of Restructuring Reserve by Type of Cost | The following table summarizes the 2025 and 2024 restructuring activity by component and the remaining balances in accrued restructuring costs as of September 30, 2025 and 2024:
| Employee Severance and Related Benefit Costs |  | Lease and Other Contract Termination Costs |  | Facility Exit Costs |  |  |  | Total
Changes in Reserve | ($ in millions)
Balance at January 1, 2024 | $ | 10.8 |  |  | $ | 16.7 |  |  | $ | — |  |  |  |  | $ | 27.5 |
Restructuring charges: |  |  |  |  |  |  |  |  |
First quarter | — |  |  | — |  |  | 8.3 |  |  |  |  | 8.3 |
Second quarter | — |  |  | 1.7 |  |  | 5.1 |  |  |  |  | 6.8 |
Third quarter | — |  |  | 2.9 |  |  | 5.0 |  |  |  |  | 7.9 |
Amounts utilized | (8.4) |  |  | (9.9) |  |  | (18.4) |  |  |  |  | (36.7) |
Balance at September 30, 2024 | $ | 2.4 |  |  | $ | 11.4 |  |  | $ | — |  |  |  |  | $ | 13.8 |
Balance at January 1, 2025 | $ | 3.1 |  |  | $ | 5.2 |  |  | $ | — |  |  |  |  | $ | 8.3 |
Restructuring charges: |  |  |  |  |  |  |  |  |
First quarter | 1.6 |  |  | 0.2 |  |  | 2.2 |  |  |  |  | 4.0 |
Second quarter | 3.8 |  |  | — |  |  | 3.6 |  |  |  |  | 7.4 |
Third quarter | 0.6 |  |  | — |  |  | 2.3 |  |  |  |  | 2.9 |
Amounts utilized | (4.2) |  |  | (1.7) |  |  | (8.1) |  |  |  |  | (14.0) |
Balance at September 30, 2025 | $ | 4.9 |  |  | $ | 3.7 |  |  | $ | — |  |  |  |  | $ | 8.6 |
Cumulative Restructuring Charges by Type and Plan | The following table summarizes the cumulative restructuring charges for each segment related to the restructuring and optimization efforts summarized above, by component, through September 30, 2025:
| Chlor Alkali Products and Vinyls |  | Epoxy |  | Total
Cumulative Restructuring Charges | ($ in millions)
Write-off of equipment and facility | $ | 61.6 |  |  | $ | 18.3 |  |  | $ | 79.9 |
Employee severance and related benefit costs | 2.1 |  |  | 21.6 |  |  | 23.7 |
Facility exit costs | 58.8 |  |  | 37.6 |  |  | 96.4 |
Lease and other contract termination costs | 6.4 |  |  | 34.3 |  |  | 40.7 |
Total cumulative restructuring charges | $ | 128.9 |  |  | $ | 111.8 |  |  | $ | 240.7 |

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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 -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 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 420 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 2 -Subparagraph (SAB Topic 5.P.4) -Publisher FASB -URI https://asc.fasb.org/1943274/2147479823/420-10-S99-2 Reference 3: 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 + 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 -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 Reference 2: 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 + Details
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