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Note 13 - Accumulated Other Comprehensive Loss | 9 Months Ended
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Sep. 30, 2023
Notes to Financial Statements |
Comprehensive Income (Loss) Note [Text Block] | 13. ACCUMULATED OTHER COMPREHENSIVE LOSS ​ The components of other comprehensive (loss) income and changes in accumulated other comprehensive loss by component were as follows (dollars in millions): ​ Huntsman Corporation ​
|  |  |  |  |  | Pension |  |  | Other |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  | Foreign |  |  | and other |  |  | comprehensive |  |  |  |  |  |  |  |  |  |  | Amounts |  |  | Amounts |
|  | currency |  |  | postretirement |  |  | income of |  |  |  |  |  |  |  |  |  |  | attributable to |  |  | attributable to |
|  | translation |  |  | benefits |  |  | unconsolidated |  |  |  |  |  |  |  |  |  |  | noncontrolling |  |  | Huntsman |
|  | adjustments(a) |  |  | adjustments(b) |  |  | affiliates |  |  | Other, net |  |  | Total |  |  | interests |  |  | Corporation |
Beginning balance, January 1, 2023 |  | $ | (648 | ) |  | $ | (652 | ) |  | $ | 2 |  |  | $ | 5 |  |  | $ | (1,293 | ) |  | $ | 25 |  |  | $ | (1,268 | )
Other comprehensive loss before reclassifications, gross |  |  | (65 | ) |  |  | (24 | ) |  |  | (7 | ) |  |  | (2 | ) |  |  | (98 | ) |  |  | 5 |  |  |  | (93 | )
Tax impact |  |  | (1 | ) |  |  | 2 |  |  |  | — |  |  |  | — |  |  |  | 1 |  |  |  | — |  |  |  | 1 |
Amounts reclassified from accumulated other comprehensive loss, gross(c) |  |  | 28 |  |  |  | 83 |  |  |  | — |  |  |  | — |  |  |  | 111 |  |  |  | — |  |  |  | 111 |
Tax impact |  |  | (1 | ) |  |  | 25 |  |  |  | — |  |  |  | — |  |  |  | 24 |  |  |  | — |  |  |  | 24 |
Net current-period other comprehensive (loss) income |  |  | (39 | ) |  |  | 86 |  |  |  | (7 | ) |  |  | (2 | ) |  |  | 38 |  |  |  | 5 |  |  |  | 43 |
Ending balance, September 30, 2023 |  | $ | (687 | ) |  | $ | (566 | ) |  | $ | (5 | ) |  | $ | 3 |  |  | $ | (1,255 | ) |  | $ | 30 |  |  | $ | (1,225 | )
(a) | Amounts are net of tax of $57 million and $55 million as of September 30, 2023 and January 1, 2023, respectively.
​
(b) | Amounts are net of tax of $58 million and $31 million as of September 30, 2023 and January 1, 2023, respectively.
​
(c) | See table below for details about these reclassifications.
​
|  |  |  |  |  | Pension |  |  | Other |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  | Foreign |  |  | and other |  |  | comprehensive |  |  |  |  |  |  |  |  |  |  | Amounts |  |  | Amounts |
|  | currency |  |  | postretirement |  |  | income of |  |  |  |  |  |  |  |  |  |  | attributable to |  |  | attributable to |
|  | translation |  |  | benefits |  |  | unconsolidated |  |  |  |  |  |  |  |  |  |  | noncontrolling |  |  | Huntsman |
|  | adjustments(a) |  |  | adjustments(b) |  |  | affiliates |  |  | Other, net |  |  | Total |  |  | interests |  |  | Corporation |
Beginning balance, January 1, 2022 |  | $ | (420 | ) |  | $ | (810 | ) |  | $ | 8 |  |  | $ | 6 |  |  | $ | (1,216 | ) |  | $ | 13 |  |  | $ | (1,203 | )
Other comprehensive loss before reclassifications, gross |  |  | (338 | ) |  |  | — |  |  |  | — |  |  |  | (1 | ) |  |  | (339 | ) |  |  | 17 |  |  |  | (322 | )
Tax impact |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |
Amounts reclassified from accumulated other comprehensive loss, gross(c) |  |  | — |  |  |  | 36 |  |  |  | — |  |  |  | — |  |  |  | 36 |  |  |  | — |  |  |  | 36 |
Tax impact |  |  | — |  |  |  | (8 | ) |  |  | — |  |  |  | — |  |  |  | (8 | ) |  |  | — |  |  |  | (8 | )
Net current-period other comprehensive (loss) income |  |  | (338 | ) |  |  | 28 |  |  |  | — |  |  |  | (1 | ) |  |  | (311 | ) |  |  | 17 |  |  |  | (294 | )
Ending balance, September 30, 2022 |  | $ | (758 | ) |  | $ | (782 | ) |  | $ | 8 |  |  | $ | 5 |  |  | $ | (1,527 | ) |  | $ | 30 |  |  | $ | (1,497 | )
(a) | Amounts are net of tax of $56 million as of both September 30, 2022 and January 1, 2022.
​
(b) | Amounts are net of tax of $73 million and $81 million as of September 30, 2022 and January 1, 2022, respectively.
​
(c) | See table below for details about these reclassifications.
​
|  | Three Months Ended September 30, |  |  |
|  | 2023 |  |  | 2022 |  |  |
|  | Amounts reclassified |  |  | Amounts reclassified |  |  | Affected line item in
|  | from accumulated |  |  | from accumulated |  |  | the statement
Details about accumulated other |  | other |  |  | other |  |  | where net income
comprehensive loss components(a): |  | comprehensive loss |  |  | comprehensive loss |  |  | is presented
Amortization of pension and other postretirement benefits: |  |  |  |  |  |  |  |  |  |
Prior service credit |  | $ | (5 | ) |  | $ | (3 | ) | (b)(c) | Other income, net
Actuarial loss |  |  | 17 |  |  |  | 15 |  | (b)(c) | Other income, net
|  |  | 12 |  |  |  | 12 |  |  | Total before tax
|  |  | — |  |  |  | (2 | ) |  | Income tax expense
Total reclassifications for the period |  | $ | 12 |  |  | $ | 10 |  |  | Net of tax
|  | Nine Months Ended September 30, |  |  |
|  | 2023 |  |  | 2022 |  |  |
|  | Amounts reclassified |  |  | Amounts reclassified |  |  | Affected line item in
|  | from accumulated |  |  | from accumulated |  |  | the statement
Details about accumulated other |  | other |  |  | other |  |  | where net income
comprehensive loss components(a): |  | comprehensive loss |  |  | comprehensive loss |  |  | is presented
Amortization of pension and other postretirement benefits: |  |  |  |  |  |  |  |  |  |
Prior service credit |  | $ | (8 | ) |  | $ | (8 | ) | (b)(c) | Other income, net
Actuarial loss |  |  | 25 |  |  |  | 44 |  | (b)(c) | Other income, net
Curtailment gains |  |  | (1 | ) |  |  | — |  | (d) | Other income, net
Settlement losses |  |  | 67 |  |  |  | — |  | (d) | Other income, net
|  |  | 83 |  |  |  | 36 |  |  | Total before tax
|  |  | 25 |  |  |  | (8 | ) |  | Income tax expense
Total reclassifications for the period |  | $ | 108 |  |  | $ | 28 |  |  | Net of tax
(a) | Pension and other postretirement benefits amounts in parentheses indicate credits on our condensed consolidated statements of operations.
​
(b) | These accumulated other comprehensive loss components are included in the computation of net periodic pension costs. See “Note 11. Employee Benefit Plans.”
​
(c) | Amounts include approximately nil and $3 million of actuarial losses and prior service credits related to discontinued operations for the three months ended September 30, 2023 and 2022, respectively. Amounts include approximately $1 million and $8 million of actuarial losses and prior service credits related to discontinued operations for the nine months ended September 30, 2023 and 2022, respectively.
(d) | In connection with the sale of our Textile Effects Business, we recognized $67 million of pension settlement losses and $1 million of pension curtailment gains for the nine months ended September 30, 2023.
Huntsman International ​
|  |  |  |  |  | Pension |  |  | Other |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  | Foreign |  |  | and other |  |  | comprehensive |  |  |  |  |  |  |  |  |  |  | Amounts |  |  | Amounts |
|  | currency |  |  | postretirement |  |  | income of |  |  |  |  |  |  |  |  |  |  | attributable to |  |  | attributable to |
|  | translation |  |  | benefits |  |  | unconsolidated |  |  |  |  |  |  |  |  |  |  | noncontrolling |  |  | Huntsman |
|  | adjustments(a) |  |  | adjustments(b) |  |  | affiliates |  |  | Other, net |  |  | Total |  |  | interests |  |  | International |
Beginning balance, January 1, 2023 |  | $ | (653 | ) |  | $ | (628 | ) |  | $ | 2 |  |  | $ | 1 |  |  | $ | (1,278 | ) |  | $ | 25 |  |  | $ | (1,253 | )
Other comprehensive loss before reclassifications, gross |  |  | (65 | ) |  |  | (24 | ) |  |  | (7 | ) |  |  | (2 | ) |  |  | (98 | ) |  |  | 5 |  |  |  | (93 | )
Tax impact |  |  | (1 | ) |  |  | 2 |  |  |  | — |  |  |  | — |  |  |  | 1 |  |  |  | — |  |  |  | 1 |
Amounts reclassified from accumulated other comprehensive loss, gross(c) |  |  | 28 |  |  |  | 83 |  |  |  | — |  |  |  | — |  |  |  | 111 |  |  |  | — |  |  |  | 111 |
Tax impact |  |  | (1 | ) |  |  | 25 |  |  |  | — |  |  |  | — |  |  |  | 24 |  |  |  | — |  |  |  | 24 |
Net current-period other comprehensive (loss) income |  |  | (39 | ) |  |  | 86 |  |  |  | (7 | ) |  |  | (2 | ) |  |  | 38 |  |  |  | 5 |  |  |  | 43 |
Ending balance, September 30, 2023 |  | $ | (692 | ) |  | $ | (542 | ) |  | $ | (5 | ) |  | $ | (1 | ) |  | $ | (1,240 | ) |  | $ | 30 |  |  | $ | (1,210 | )
(a) | Amounts are net of tax of $44 million and $42 million as of September 30, 2023 and January 1, 2023, respectively.
(b) | Amounts are net of tax of $82 million and $55 million as of September 30, 2023 and January 1, 2023, respectively.
​
(c) | See table below for details about these reclassifications.
​
|  |  |  |  |  | Pension |  |  | Other |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  | Foreign |  |  | and other |  |  | comprehensive |  |  |  |  |  |  |  |  |  |  | Amounts |  |  | Amounts |
|  | currency |  |  | postretirement |  |  | income of |  |  |  |  |  |  |  |  |  |  | attributable to |  |  | attributable to |
|  | translation |  |  | benefits |  |  | unconsolidated |  |  |  |  |  |  |  |  |  |  | noncontrolling |  |  | Huntsman |
|  | adjustments(a) |  |  | adjustments(b) |  |  | affiliates |  |  | Other, net |  |  | Total |  |  | interests |  |  | International |
Beginning balance, January 1, 2022 |  | $ | (424 | ) |  | $ | (786 | ) |  | $ | 8 |  |  | $ | 2 |  |  | $ | (1,200 | ) |  | $ | 13 |  |  | $ | (1,187 | )
Other comprehensive loss before reclassifications, gross |  |  | (339 | ) |  |  | — |  |  |  | — |  |  |  | (1 | ) |  |  | (340 | ) |  |  | 17 |  |  |  | (323 | )
Tax impact |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |
Amounts reclassified from accumulated other comprehensive loss, gross(c) |  |  | — |  |  |  | 36 |  |  |  | — |  |  |  | — |  |  |  | 36 |  |  |  | — |  |  |  | 36 |
Tax impact |  |  | — |  |  |  | (8 | ) |  |  | — |  |  |  | — |  |  |  | (8 | ) |  |  | — |  |  |  | (8 | )
Net current-period other comprehensive (loss) income |  |  | (339 | ) |  |  | 28 |  |  |  | — |  |  |  | (1 | ) |  |  | (312 | ) |  |  | 17 |  |  |  | (295 | )
Ending balance, September 30, 2022 |  | $ | (763 | ) |  | $ | (758 | ) |  | $ | 8 |  |  | $ | 1 |  |  | $ | (1,512 | ) |  | $ | 30 |  |  | $ | (1,482 | )
(a) | Amounts are net of tax of $43 million for both September 30, 2022 and January 1, 2022.
​
(b) | Amounts are net of tax of $97 million and $105 million as of September 30, 2022 and January 1, 2022, respectively.
​
(c) | See table below for details about these reclassifications.
|  | Three Months Ended September 30, |  |  |
|  | 2023 |  |  | 2022 |  |  |
|  | Amounts reclassified |  |  | Amounts reclassified |  |  | Affected line item in
|  | from accumulated |  |  | from accumulated |  |  | the statement
Details about accumulated other |  | other |  |  | other |  |  | where net income
comprehensive loss components(a): |  | comprehensive loss |  |  | comprehensive loss |  |  | is presented
Amortization of pension and other postretirement benefits: |  |  |  |  |  |  |  |  |  |
Prior service credit |  | $ | (5 | ) |  | $ | (3 | ) | (b)(c) | Other income, net
Actuarial loss |  |  | 17 |  |  |  | 15 |  | (b)(c) | Other income, net
|  |  | 12 |  |  |  | 12 |  |  | Total before tax
|  |  | — |  |  |  | (2 | ) |  | Income tax expense
Total reclassifications for the period |  | $ | 12 |  |  | $ | 10 |  |  | Net of tax
​
|  | Nine Months Ended September 30, |  |  |
|  | 2023 |  |  | 2022 |  |  |
|  | Amounts reclassified |  |  | Amounts reclassified |  |  | Affected line item in
|  | from accumulated |  |  | from accumulated |  |  | the statement
Details about accumulated other |  | other |  |  | other |  |  | where net income
comprehensive loss components(a): |  | comprehensive loss |  |  | comprehensive loss |  |  | is presented
Amortization of pension and other postretirement benefits: |  |  |  |  |  |  |  |  |  |
Prior service credit |  | $ | (8 | ) |  | $ | (8 | ) | (b)(c) | Other income, net
Actuarial loss |  |  | 25 |  |  |  | 44 |  | (b)(c) | Other income, net
Curtailment gains |  |  | (1 | ) |  |  | — |  | (d) | Other income, net
Settlement losses |  |  | 67 |  |  |  | — |  | (d) | Other income, net
|  |  | 83 |  |  |  | 36 |  |  | Total before tax
|  |  | 25 |  |  |  | (8 | ) |  | Income tax expense
Total reclassifications for the period |  | $ | 108 |  |  | $ | 28 |  |  | Net of tax
(a) | Pension and other postretirement benefits amounts in parentheses indicate credits on our condensed consolidated statements of operations.
​
(b) | These accumulated other comprehensive loss components are included in the computation of net periodic pension costs. See “Note 11. Employee Benefit Plans.”
​
(c) | Amounts include approximately nil and $3 million of actuarial losses and prior service credits related to discontinued operations for the three months ended September 30, 2023 and 2022, respectively. Amounts include approximately $1 million and $8 million of actuarial losses and prior service credits related to discontinued operations for the nine months ended September 30, 2023 and 2022, respectively.
(d) | In connection with the sale of our Textile Effects Business, we recognized $67 million of pension settlement losses and $1 million of pension curtailment gains for the nine months ended September 30, 2023.

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- Definition The entire disclosure for comprehensive income, which includes, but is not limited to, 1) the amount of income tax expense or benefit allocated to each component of other comprehensive income, including reclassification adjustments, 2) the reclassification adjustments for each classification of other comprehensive income and 3) the ending accumulated balances for each component of comprehensive income. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Topic 944 -SubTopic 220 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.7-04(19)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147483586/944-220-S99-1 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Topic 220 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 2 -Subparagraph (SX 210.5-03(21)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147483621/220-10-S99-2 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Topic 942 -SubTopic 220 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.9-04(23)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147483589/942-220-S99-1 Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 220 -Name Accounting Standards Codification -Publisher FASB -URI https://asc.fasb.org//220/tableOfContent + Details
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