Celanese (CE) 10-K 12 Feb 10 2009 FY Annual report Financial data

Consolidated Statements of Oper

Consolidated Statements of Operations (USD $)
In Millions, except Share data	12 Months Ended Dec. 31, 2009	12 Months Ended Dec. 31, 2008	12 Months Ended Dec. 31, 2007
Net sales	$5,082	$6,823	$6,444
Cost of sales	(4,079)	(5,567)	(4,999)
Gross profit	1,003	1,256	1,445
Selling, general and administrative expenses	(469)	(540)	(516)
Amortization of intangible assets (primarily customer-related intangible assets)	(77)	(76)	(72)
Research and development expenses	(75)	(80)	(73)
Other (charges) gains, net	(136)	(108)	(58)
Foreign exchange gain (loss), net	2	(4)	2
Gain (loss) on disposition of businesses and assets, net	42	(8)	20
Operating profit	290	440	748
Equity in net earnings (loss) of affiliates	48	54	82
Interest expense	(207)	(261)	(262)
Refinancing expense	0	0	(256)
Interest income	8	31	44
Dividend income - cost investments	98	167	116
Other income (expense), net	4	3	(25)
Earnings (loss) from continuing operations before tax	241	434	447
Income tax (provision) benefit	243	(63)	(110)
Earnings (loss) from continuing operations	484	371	337
Earnings (loss) from operation of discontinued operations	6	(120)	40
Gain (loss) on disposal of discontinued operations	0	6	52
Income tax (provision) benefit from discontinued operations	(2)	24	(2)
Earnings (loss) from discontinued operations	4	(90)	90
Net earnings (loss)	488	281	427
Net (earnings) loss attributable to noncontrolling interests	0	1	(1)
Net earnings (loss) attributable to Celanese Corporation	488	282	426
Cumulative preferred stock dividends	(10)	(10)	(10)
Net earnings (loss) available to common shareholders	478	272	416
Amounts attributable to Celanese Corporation
Earnings (loss) from continuing operations	484	372	336
Earnings (loss) from discontinued operations	4	(90)	90
Net earnings (loss)	$488	$282	$426
Earnings (loss) per common share - basic
Continuing operations	3.3	2.44	2.11
Discontinued operations	0.03	-0.61	0.58
Net earnings (loss) - basic	3.33	1.83	2.69
Earnings (loss) per common share - diluted
Continuing operations	3.08	2.28	1.96
Discontinued operations	0.03	-0.55	0.53
Net earnings (loss) - diluted	3.11	1.73	2.49
Weighted average shares - basic	143,688,749	148,350,273	154,475,020
Weighted average shares - diluted	157,115,521	163,471,873	171,227,997

Consolidated Balance Sheets

Consolidated Balance Sheets (USD $)
In Millions	Dec. 31, 2009	Dec. 31, 2008
Current assets
Cash and cash equivalents	$1,254	$676
Trade receivables - third party and affiliates (net of allowance for doubtful accounts - 2009: $18; 2008: $25)	721	631
Non-trade receivables (net of allowance for doubtful accounts - 2009: $0; 2008: $1)	255	274
Inventories	522	577
Deferred income taxes	42	24
Marketable securities, at fair value	3	6
Assets held for sale	2	2
Other assets	57	96
Total current assets	2,856	2,286
Investments in affiliates	790	789
Property, plant and equipment (net of accumulated depreciation - 2009: $1,130; 2008: $1,051)	2,797	2,470
Deferred income taxes	484	27
Marketable securities, at fair value	80	94
Other assets	311	357
Goodwill	798	779
Intangible assets, net	294	364
Total assets	8,410	7,166
Current liabilities
Short-term borrowings and current installments of long-term debt - third party and affiliates	242	233
Trade payables - third party and affiliates	649	523
Other liabilities	611	574
Deferred income taxes	33	15
Income taxes payable	72	24
Total current liabilities	1,607	1,369
Long-term debt	3,259	3,300
Deferred income taxes	137	122
Uncertain tax positions	229	218
Benefit obligations	1,288	1,167
Other liabilities	1,306	806
Shareholders' equity
Preferred stock, $0.01 par value, 100,000,000 shares authorized (2009 and 2008: 9,600,000 issued and outstanding)	0	0
Treasury stock, at cost (2009 and 2008: 20,601,686 shares)	(781)	(781)
Additional paid-in capital	522	495
Retained earnings	1,502	1,047
Accumulated other comprehensive income (loss), net	(659)	(579)
Total Celanese Corporation shareholders' equity	584	182
Noncontrolling interests	0	2
Total shareholders' equity	584	184
Total liabilities and shareholders' equity	8,410	7,166
Series A common stock
Shareholders' equity
Common stock	0	0
Series A common stock | Common stock
Shareholders' equity
Total shareholders' equity	0	0
Series B common stock
Shareholders' equity
Common stock	$0	$0

Consolidated Balance Sheets (Pa

Consolidated Balance Sheets (Parenthetical) (USD $)
In Millions, except Share data	Dec. 31, 2009	Dec. 31, 2008
Allowance for doubtful accounts - trade receivables	$18	$25
Allowance for doubtful accounts - non-trade receivables	0	1
Accumulated depreciation	$1,130	$1,051
Preferred stock, par value	0.01	0.01
Preferred stock, shares authorized	100,000,000	100,000,000
Preferred stock, shares issued	9,600,000	9,600,000
Preferred stock, shares, outstanding	9,600,000	9,600,000
Treasury stock, shares	20,601,686	20,601,686
Series A common stock
Common stock, par value	0.0001	0.0001
Common stock, shares authorized	400,000,000	400,000,000
Common stock, shares issued	164,995,755	164,107,394
Common stock, shares outstanding	144,394,069	143,505,708
Series B common stock
Common stock, par value	0.0001	0.0001
Common stock, shares authorized	100,000,000	100,000,000
Common stock, shares issued	0	0
Common stock, shares outstanding	0	0

Consolidated Statements of Shar

Consolidated Statements of Shareholders' Equity and Comprehensive Income (Loss) (USD $)
In Millions, except Share data	Preferred stock	Series A common stock Common stock	Treasury stock	Additional paid-in capital	Retained earnings		Accumulated other comprehensive income (loss), net	Noncontrolling interests	Total
Balance as of the beginning of the period at Dec. 31, 2006	$0	$0	$0	$362	$394		$31	$74
Balance as of the beginning of the period, shares outstanding at Dec. 31, 2006	9,600,000	158,668,666	0
Issuance of stock, shares outstanding	0	7,400
Issuance of stock	0	0
Indemnification of demerger liability				4
Stock-based compensation, net of tax				15
Stock option exercises, shares outstanding		4,265,221
Stock option exercises, net of tax		0		88
Purchases of treasury stock, shares outstanding		(10,838,486)	10,838,486
Purchases of treasury stock, including related fees		0	(403)
Stock awards, shares outstanding		0
Stock awards		0
Net earnings (loss) attributable to Celanese Corporation					426				426
Series A common stock dividends					(25)
Preferred stock dividends					(10)
Adoption of ASC 740					14	[1]
Purchase of remaining noncontrolling interests								(70)
Divestiture of noncontrolling interests								0
Net earnings (loss) attributable to noncontrolling interests								1	1
Comprehensive income (loss)
Net earnings (loss)									427
Other comprehensive income (loss), net of tax
Unrealized gain (loss) on securities							17
Foreign currency translation							70
Unrealized gain (loss) on interest rate swaps							(41)
Pension and postretirement benefits							120
Balance as of the end of the period, shares outstanding at Dec. 31, 2007	9,600,000	152,102,801	10,838,486
Balance as of the end of the period at Dec. 31, 2007	0	0	(403)	469	799		197	5	1,067
Issuance of stock, shares outstanding	0	0
Issuance of stock	0	0
Indemnification of demerger liability				2
Stock-based compensation, net of tax				15
Stock option exercises, shares outstanding		1,056,368
Stock option exercises, net of tax		0		9
Purchases of treasury stock, shares outstanding		(9,763,200)	9,763,200
Purchases of treasury stock, including related fees		0	(378)
Stock awards, shares outstanding		109,739
Stock awards		0
Net earnings (loss) attributable to Celanese Corporation					282				282
Series A common stock dividends					(24)
Preferred stock dividends					(10)
Adoption of ASC 740					0	[1]
Purchase of remaining noncontrolling interests								0
Divestiture of noncontrolling interests								(2)
Net earnings (loss) attributable to noncontrolling interests								(1)	(1)
Comprehensive income (loss)
Net earnings (loss)									281
Other comprehensive income (loss), net of tax
Unrealized gain (loss) on securities							(23)
Foreign currency translation							(130)
Unrealized gain (loss) on interest rate swaps							(79)
Pension and postretirement benefits							(544)
Total Celanese Corporation shareholders' equity									182
Balance as of the end of the period, shares outstanding at Dec. 31, 2008	9,600,000	143,505,708	20,601,686
Balance as of the end of the period at Dec. 31, 2008	0	0	(781)	495	1,047		(579)	2	184
Issuance of stock, shares outstanding	0	0
Issuance of stock	0	0
Indemnification of demerger liability				0
Stock-based compensation, net of tax				13
Stock option exercises, shares outstanding		806,580
Stock option exercises, net of tax		0		14
Purchases of treasury stock, shares outstanding		0	0
Purchases of treasury stock, including related fees		0	0
Stock awards, shares outstanding		81,781
Stock awards		0
Net earnings (loss) attributable to Celanese Corporation					488				488
Series A common stock dividends					(23)
Preferred stock dividends					(10)
Adoption of ASC 740					0	[1]
Purchase of remaining noncontrolling interests								0
Divestiture of noncontrolling interests								(2)
Net earnings (loss) attributable to noncontrolling interests								0	0
Comprehensive income (loss)
Net earnings (loss)									488
Other comprehensive income (loss), net of tax
Unrealized gain (loss) on securities							(3)
Foreign currency translation							5
Unrealized gain (loss) on interest rate swaps							15
Pension and postretirement benefits							(97)
Total Celanese Corporation shareholders' equity									584
Balance as of the end of the period, shares outstanding at Dec. 31, 2009	9,600,000	143,394,069	20,601,686
Balance as of the end of the period at Dec. 31, 2009	$0	$0	($781)	$522	$1,502		($659)	$0	$584
[1]Adoption of ASC 740, Income Taxes related to uncertain tax positions (Note 19).

Consolidated Statements of Cash

Consolidated Statements of Cash Flows (USD $)
In Millions	12 Months Ended Dec. 31, 2009	12 Months Ended Dec. 31, 2008	12 Months Ended Dec. 31, 2007
Operating activities
Net earnings (loss)	$488	$281	$427
Adjustments to reconcile net earnings (loss) to net cash provided by operating activities
Other charges (gains), net of amounts used	73	111	30
Depreciation, amortization and accretion	319	360	311
Deferred income taxes, net	(402)	(69)	23
(Gain) loss on disposition of businesses and assets, net	(40)	1	(74)
Refinancing expense	0	0	256
Other, net	22	36	(2)
Operating cash provided by (used in) discontinued operations	(2)	3	(84)
Changes in operating assets and liabilities
Trade receivables - third party and affiliates, net	(79)	339	(69)
Inventories	30	21	(27)
Other assets	9	53	66
Trade payables - third party and affiliates	104	(265)	(11)
Other liabilities	74	(285)	(280)
Net cash provided by (used in) operating activities	596	586	566
Investing activities
Capital expenditures on property, plant and equipment	(176)	(274)	(288)
Acquisitions, net of cash acquired	(9)	0	(269)
Proceeds from sale of businesses and assets, net	171	9	715
Deferred proceeds on Ticona Kelsterbach plant relocation	412	311	0
Capital expenditures related to Ticona Kelsterbach plant relocation	(351)	(185)	(21)
Proceeds from sale of marketable securities	15	202	69
Purchases of marketable securities	0	(91)	(59)
Changes in restricted cash	0	0	46
Settlement of cross currency swap agreements	0	(93)	0
Other, net	(31)	(80)	(50)
Net cash provided by (used in) investing activities	31	(201)	143
Financing activities
Short-term borrowings (repayments), net	(9)	(64)	30
Proceeds from long-term debt	0	13	2,904
Repayments of long-term debt	(80)	(47)	(3,053)
Refinancing costs	(3)	0	(240)
Purchases of treasury stock, including related fees	0	(378)	(403)
Stock option exercises	14	18	69
Series A common stock dividends	(23)	(24)	(25)
Preferred stock dividends	(10)	(10)	(10)
Other, net	(1)	(7)	14
Net cash provided by (used in) financing activities	(112)	(499)	(714)
Exchange rate effects on cash and cash equivalents	63	(35)	39
Net increase (decrease) in cash and cash equivalents	578	(149)	34
Cash and cash equivalents at beginning of period	676	825	791
Cash and cash equivalents at end of period	$1,254	$676	$825

Description of the Company and

Description of the Company and Basis of Presentation
	12 Months Ended Dec. 31, 2009 USD / shares
Description of the Company and Basis of Presentation [Abstract]
Description of the Company and Basis of Presentation	1. Description of the Company and Basis of Presentation Celanese Corporation and its subsidiaries (collectively the Company) is a leading global integrated chemical and advanced materials company. The Companys business involves processing chemical raw materials, such as methanol, carbon monoxide and ethylene, and natural products, including wood pulp, into value-added chemicals, thermoplastic polymers and other chemical-based products. Definitions In this Annual Report on Form10-K, the term Celanese refers to Celanese Corporation, a Delaware corporation, and not its subsidiaries. The term Celanese US refers to the Companys subsidiary, Celanese US Holdings LLC, a Delaware limited liability company, formerly known as BCP Crystal US Holdings Corp., a Delaware corporation, and not its subsidiaries. The term Purchaser refers to the Companys subsidiary, Celanese Europe Holding GmbH Co. KG, formerly known as BCP Crystal Acquisition GmbH Co. KG, a German limited partnership, and not its subsidiaries, except where otherwise indicated. The term Original Shareholders refers, collectively, to Blackstone Capital Partners (Cayman) Ltd. 1, Blackstone Capital Partners (Cayman) Ltd. 2, Blackstone Capital Partners (Cayman) Ltd. 3 and BA Capital Investors Sidecar Fund, L.P. The term Advisor refers to Blackstone Management Partners, an affiliate of The Blackstone Group. Basis of Presentation The consolidated financial statements contained in this Annual Report were prepared in accordance with accounting principles generally accepted in the United States of America (US GAAP) for all periods presented. The consolidated financial statements and other financial information included in this Annual Report, unless otherwise specified, have been presented to separately show the effects of discontinued operations. In the ordinary course of the business, the Company enters into contracts and agreements relative to a number of topics, including acquisitions, dispositions, joint ventures, supply agreements, product sales and other arrangements. The Company endeavors to describe those contracts or agreements that are material to its business, results of operations or financial position. The Company may also describe some arrangements that are not material but which the Company believes investors may have an interest in or which may have been subject to a Form8-K filing. Investors should not assume the Company has described all contracts and agreements relative to the Companys business in this Annual Report.

Summary of Accounting Policies

Summary of Accounting Policies
	12 Months Ended Dec. 31, 2009 USD / shares
Summary of Accounting Policies [Abstract]
Summary of Accounting Policies	2. Summary of Accounting Policies Consolidation principles The consolidated financial statements have been prepared in accordance with US GAAP for all periods presented and include the accounts of the Company and its majority owned subsidiaries over which the Company exercises control. All significant intercompany accounts and transactions have been eliminated in consolidation. Estimates and assumptions The preparation of consolidated financial statements in conformity with US GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities, disclosure of contingent assets and liabilities at the date of the consolidated financial statements and the reported amounts of revenues, expenses and allocated charges during the reporting period. Significant estimates pertain to impairments of goodwill, intangible assets and other long-lived assets, purchase price allocations, restructuring costs and other (charges) gains, net, income taxes, pension and other postretirement benefits, asset retirement obligations, environmental liabilities and loss contingencies, among others. Actual results could differ from those estimates. Cash and cash equivalents All highly liquid investments with original maturities of three months or less are considered cash equivalents. Inventories Inventories, including stores and supplies, are stated at the lower of cost or market. Cost for inventories is determined using the first-in, first-out (FIFO) method. Cost includes raw materials, direct labor and manufacturing overhead. Cost for stores and supplies is primarily determined by the average cost method. Investments in marketable securities The Company classifies its investments in debt and equity securities as available-for-sale and reports those investments at their fair market values in the consolidated balance sheets as Marketable Securities, at fair value. Unrealized gains or losses, net of the related tax effect on available-for-sale securities, are excluded from earnings and are reported as a component of Accumulated other comprehensive income (loss), net until realized. The cost of securities sold is determined by using the specific identification method. A decline in the market value of any available-for-sale security below cost that is deemed to be other-than-temporary results in a reduction in the carrying amount to fair value. The impairment is charged to earnings and a new cost basis for the security is established. To determine whether impairment is other-than-temporary, the Company considers whether it has the ability and intent to hold the investment until a market price recovery and evidence indicating the cost of the investment is recoverable outweighs evidence to the contrary. Evidence considered in this assessment includes the reasons for the impairment, the severity and duration of the impairment, changes in value subsequent to year end and forecasted performance of the investee. Investments in affiliates Financial Accounting Standards Board (FASB) Accounting Standards Codification (FASB ASC) Topic 323, Investments Equity Method and Joint Ventures,

Recent Accounting Pronouncement

Recent Accounting Pronouncements
	12 Months Ended Dec. 31, 2009 USD / shares
Recent Accounting Pronouncements [Abstract]
Recent Accounting Pronouncements	3. Recent Accounting Pronouncements In January 2010, the FASB issued FASB Accounting Standards Update 2010-02, Accounting and Reporting for Decreases in Ownership of a Subsidiary A Scope Clarification (ASU 2010-02), which amends FASB ASC Topic 820-10 (FASB ASC Topic 820-10). The update addresses implementation issues related to changes in ownership provisions in the FASB ASC 820-10. The Company adopted ASU 2010-02 on December31, 2009. This update had no impact on the Companys financial position, results of operations or cash flows. In August 2009, the FASB issued FASB Accounting Standards Update 2009-05, Fair Value Measurements and Disclosures (ASU 2009-05), which amends FASB ASC Topic 820-10 (FASB ASC Topic 820-10). The update provides clarification on the techniques for measurement of fair value required of a reporting entity when a quoted price in an active market for an identical liability is not available. The Company adopted ASU 2009-05 beginning September30, 2009. This update had no impact on the Companys financial position, results of operations or cash flows. In June 2009, the FASB issued Statement of Financial Accounting Standards (SFAS) 168, The FASB Accounting Standards Codificationtm and the Hierarchy of Generally Accepted Accounting Principles a replacement of FAS162 (SFAS168), which created FASB ASC Topic 105-10 (FASB ASC Topic 105-10). FASB ASC Topic 105-10 identifies the sources of accounting principles and the framework for selecting principles used in the preparation of financial statements of nongovernmental entities that are presented in conformity with US GAAP (the GAAP hierarchy). The Company adopted FASB ASC Topic 105-10 beginning September30, 2009. This standard had no impact on the Companys financial position, results of operations or cash flows. In May 2009, the FASB issued SFAS165, Subsequent Events (SFAS165), codified in FASB ASC Topic 855-10, which establishes accounting and disclosure standards for events that occur after the balance sheet date but before financial statements are issued or are available to be issued. It defines financial statements as available to be issued, requiring the disclosure of the date through which an entity has evaluated subsequent events and the basis for that date, whether it be the date the financial statements were issued or the date they were available to be issued. The Company adopted SFAS165 upon issuance. This standard had no impact on the Companys financial position, results of operations or cash flows. In April 2009, the FASB issued FASB Staff Position (FSP) SFAS115-2 and SFAS124-2, Recognition and Presentation of Other-Than-Temporary Impairments (FSP SFAS115-2 and SFAS124-2), which is codified in FASB ASC Topic 320-10. FSP SFAS115-2 and SFAS124-2 provides guidance to determine whether the holder of an investment in a debt security for which changes in fair value are not regularly recognized in earnings should recognize a loss in earnings when the investment is impaired. This FSP also improves the presentation and disclosure of other-than-temporary impairments on debt and equity securities in the consolidated financial statements. The Company adopted

Acquisitions, Ventures, Divesti

Acquisitions, Ventures, Divestitures, Asset Sales and Plant Closures
	12 Months Ended Dec. 31, 2009 USD / shares
Acquisitions, Ventures, Divestitures, Asset Sales and Plant Closures [Abstract]
Acquisitions, Ventures, Divestitures, Asset Sales and Plant Closures	4. Acquisitions, Ventures, Divestitures, Asset Sales and Plant Closures Acquisitions In December 2009, the Company acquired the business and assets of FACT GmbH (Future Advanced Composites Technology) (FACT), a German company, for a purchase price of 5million ($7million). FACT is in the business of developing, producing and marketing long fiber reinforced thermoplastics. As part of the acquisition, the Company has entered into a ten year lease agreement with the seller for the property and buildings on which the FACT business is located with the option to purchase the property at various times throughout the lease. The acquired business is included in the Advanced Engineered Materials segment. In January 2007, the Company acquired the cellulose acetate flake, tow and film business of Acetate Products Limited (APL), a subsidiary of Corsadi B.V. The purchase price for the transaction was approximately 57million ($112million), in addition to direct acquisition costs of approximately 4million ($7million). As contemplated prior to the closing of the acquisition, the Company closed the acquired tow production plant at Little Heath, UnitedKingdom in September 2007. In accordance with the Companys sponsor services agreement dated January26, 2005, as amended, the Company paid the Advisor $1million in connection with the acquisition. The acquired business is included in the Companys Consumer Specialties segment. Ventures In March 2007, the Company entered into a strategic partnership with Accsys Technologies PLC (Accsys), and its subsidiary, Titan Wood, to become the exclusive supplier of acetyl products to Titan Woods technology licensees for use in wood acetylation. In connection with this partnership, in May 2007, the Company acquired 8,115,883shares of Accsys common stock representing approximately 5.45% of the total voting shares of Accsys for 22million ($30million). The investment was treated as an available-for-sale security and was included in Marketable securities, at fair value, on the Companys consolidated balance sheets. On November20, 2007, the Company and Accsys announced that they agreed to amend their business arrangements so that each company would have a nonexclusive at-will trading and supply relationship to give both companies greater flexibility. As part of this amendment, the Company subsequently sold all of its shares of Accsys stock for approximately 20million ($30million), which resulted in a cumulative loss of $3million. Divestitures In July 2009, the Company completed the sale of its polyvinyl alcohol (PVOH) business to Sekisui Chemical Co., Ltd. (Sekisui) for a net cash purchase price of $168million, resulting in a gain on disposition of $34million. The net cash purchase price excludes the accounts receivable and payable retained by the Company. The transaction includes long-term supply agreements between Sekisui and the Company and therefore, does not qualify for treatment as a discontinued operation. The PVOH business is included in the Industrial Specialties segment. In July 2008, the Company sold its 55.46% interest in Derivados Macroquimicos S.A. de C.V. (DEMACSA) for proceeds of $3million.

Marketable Securities, at Fair

Marketable Securities, at Fair Value
	12 Months Ended Dec. 31, 2009 USD / shares
Marketable Securities, at Fair Value [Abstract]
Marketable Securities, at Fair Value	5. Marketable Securities, at Fair Value The Companys captive insurance companies and pension-related trusts hold available-for-sale securities for capitalization and funding requirements, respectively. The Company recorded realized gains (losses) to Other income (expense), net in the consolidated statements of operations as follows: Years ended December31, 2009 2008 2007 (In $ millions) Realized gain on sale of securities 5 10 1 Realized loss on sale of securities - (10 ) - Net realized gain (loss) on sale of securities 5 - 1 The amortized cost, gross unrealized gain, gross unrealized loss and fair values for available-for-sale securities by major security type were as follows: Gross Gross Amortized Unrealized Unrealized Fair Cost Gain Loss Value (In $ millions) US government debt securities 26 2 - 28 US corporate debt securities 1 - - 1 Total debt securities 27 2 - 29 Equity securities 55 - (3 ) 52 Money market deposits and other securities 2 - - 2 As of December31, 2009 84 2 (3 ) 83 US government debt securities 35 17 - 52 US corporate debt securities 3 - - 3 Total debt securities 38 17 - 55 Equity securities 55 - (13 ) 42 Money market deposits and other securities 3 - - 3 As of December31, 2008 96 17 (13 ) 100 Fixed maturities as of December31, 2009 by contractual maturity are shown below. Actual maturities could differ from contractual maturities because borrowers may have the right to call or prepay obligations, with or without call or prepayment penalties. Amortized Fair Cost Value (In $ millions) Within one year 3 3 From one to five years - - From six to ten years - - Greater than ten years 26 28 Total 29 31 Proceeds received from fixed maturities that mature within one year are expected to be reinvested into additional securities upon such maturity.

Receivables, Net

Receivables, Net
	12 Months Ended Dec. 31, 2009 USD / shares
Receivables, Net [Abstract]
Receivables, Net	6. Receivables, Net As of December31, 2009 2008 (In $ millions) Trade receivables third party and affiliates 739 656 Allowance for doubtful accounts third party and affiliates (18 ) (25 ) Trade receivables third party and affiliates, net 721 631 Non-trade receivables Reinsurance receivables 42 33 Income taxes receivable 64 88 Other 149 154 Allowance for doubtful accounts other - (1 ) Total 255 274 As of December31, 2009 and 2008, the Company had no significant concentrations of credit risk since the Companys customer base is dispersed across many different industries and geographies.

Inventories

Inventories
	12 Months Ended Dec. 31, 2009 USD / shares
Inventories [Abstract]
Inventories	7. Inventories As of December31, 2009 2008 (In $ millions) Finished goods 367 434 Work-in-process 28 24 Raw materials and supplies 127 119 Total 522 577 The Company recorded charges of $0million and $14million to reduce its inventories to the lower-of-cost or market for the years ended December31, 2009 and 2008, respectively.

Investments in Affiliates

Investments in Affiliates
	12 Months Ended Dec. 31, 2009 USD / shares
Investments in Affiliates [Abstract]
Investments in Affiliates	8. Investments in Affiliates Equity Method The Companys equity investments and ownership interests are as follows: Ownership Share of Earnings (Loss) Percentage Carrying Value Year Ended as of December31, as of December31, December31, Segment 2009 2008 2009 2008 2009 2008 2007 (In percentages) (In $ millions) European Oxo GmbH(1) Acetyl Intermediates - - - - - - 2 Erfei, A.I.E.(3) Acetyl Intermediates - 45 - 1 - - (1 ) Fortron Industries LLC Advanced Engineered Materials 50 50 74 77 (3 ) 4 16 Korea Engineering Plastics Co., Ltd. Advanced Engineered Materials 50 50 159 145 14 12 14 Polyplastics Co., Ltd. Advanced Engineered Materials 45 45 175 189 15 19 25 Una SA Advanced Engineered Materials 50 50 2 2 - 2 - InfraServ GmbH Co. Gendorf KG Other Activities 39 39 27 28 3 4 5 InfraServ GmbH Co. Hoechst KG Other Activities 32 31 142 137 15 10 18 InfraServ GmbH Co. Knapsack KG Other Activities 27 27 24 22 5 4 4 Sherbrooke Capital Health and Wellness, L.P.(2) Consumer Specialties 10 10 4 4 (1 ) (1 ) - Total 607 605 48 54 83 (1) The Company divested this investment in February 2007 (Note4). The share of earnings (loss) for this investment is included in Earnings (loss) from operation of discontinued operations in the consolidated statements of operations. (2) The Company accounts for its 10% ownership interest in Sherbrooke Capital Health and Wellness, L.P. under the equity method of accounting because the Company is able to exercise significant influence. (3) The Company divested this investment in July 2009 as part of the sale of PVOH (Note4). Year Ended December31, 2009 2008 2007 (In $ millions) Affiliate net earnings 121 121 204 Companys share: Net earnings 48 54 82 (1) Dividends and other distributions 37 64 57 (1) Amount does not include a $1million liquidating dividend from Clear Lake Methanol Partners for the year ended December31, 2007. Cost Method The Companys investments accounted for under the cost method of accounting are as follows: Ownership Percentage as of Carrying Value as of Dividend Income for the years December31, December31, ended December31, Segment 2009 2008 2009 2008

Property, Plant and Equipment,

Property, Plant and Equipment, Net
	12 Months Ended Dec. 31, 2009 USD / shares
Property, Plant and Equipment, Net [Abstract]
Property, Plant and Equipment Disclosure	9. Property, Plant and Equipment, Net As of December31, 2009 2008 (In $ millions) Land 62 61 Land improvements 44 44 Buildings and building improvements 360 358 Machinery and equipment 2,669 2,615 Construction in progress 792 443 Gross asset value 3,927 3,521 Less: accumulated depreciation (1,130 ) (1,051 ) Net book value 2,797 2,470 Assets under capital leases amounted to $272million and $233million, less accumulated amortization of $55million and $38million, as of December31, 2009 and 2008, respectively. Interest costs capitalized were $2million, $6million and $9million during the years ended December31, 2009, 2008 and 2007, respectively. Depreciation expense was $213million, $255million and $209million during the years ended December31, 2009, 2008 and 2007, respectively. During 2008 and 2009, certain long-lived assets were impaired (Note18).

Goodwill

Goodwill
	12 Months Ended Dec. 31, 2009 USD / shares
Goodwill [Abstract]
Goodwill	10. Goodwill Advanced Engineered Consumer Industrial Acetyl Materials Specialties Specialties Intermediates Total (In $ millions) As of December31, 2007 Goodwill 277 264 53 278 872 Accumulated impairment losses - - (6) - (6) 277 264 47 278 866 Adjustments to preacquisition tax uncertainties (9) 2 (12) (30) (49) Exchange rate changes (10) (14) (1) (13) (38) As of December31, 2008 Goodwill 258 252 40 235 785 Accumulated impairment losses - - (6) - (6) 258 252 34 235 779 Sale of PVOH(1) - - - - - Exchange rate changes 5 5 1 8 19 As of December31, 2009 Goodwill 263 257 35 243 798 Accumulated impairment losses - - - - - Total 263 257 35 243 798 (1) Fully impaired goodwill of $6million was written off related to the sale of PVOH. Recoverability of goodwill is measured using a discounted cash flow model incorporating discount rates commensurate with the risks involved for each reporting unit which is classified as a Level3 measurement under FASB ASC Topic 820. The key assumptions used in the discounted cash flow valuation model include discount rates, growth rates, cash flow projections and terminal value rates. Discount rates, growth rates and cash flow projections are the most sensitive and susceptible to change as they require significant management judgment. If the calculated fair value is less than the current carrying value, impairment of the reporting unit may exist. When the recoverability test indicates potential impairment, the Company, or in certain circumstances, a third-party valuation consultant, will calculate an implied fair value of goodwill for the reporting unit. The implied fair value of goodwill is determined in a manner similar to how goodwill is calculated in a business combination. If the implied fair value of goodwill exceeds the carrying value of goodwill assigned to the reporting unit, there is no impairment. If the carrying value of goodwill assigned to a reporting unit exceeds the implied fair value of the goodwill, an impairment charge is recorded to write down the carrying value. An impairment loss cannot exceed the carrying value of goodwill assigned to a reporting unit but may indicate certain long-lived and amortizable intangible assets associated with the reporting unit may require additional impairment testing. In connection with the Companys annual goodwill impa

Intangible Assets, Net

Intangible Assets, Net
	12 Months Ended Dec. 31, 2009 USD / shares
Intangible Assets, Net [Abstract]
Intangible Assets, Net	11. Intangible Assets, Net Customer- Covenants Trademarks Related not to and Intangible Developed Compete Trade names Licenses Assets Technology and Other Total (In $ millions) Gross Asset Value As of December31, 2007 85 - 562 12 12 671 Acquisitions - 28(1 ) - - - 28 Exchange rate changes (3 ) 1 (25 ) - - (27 ) As of December31, 2008 82 29 537 12 12 672 Acquisitions - - - 1 - 1 Exchange rate changes 1 - 15 - - 16 As of December31, 2009 83 29 552 13 12 689 Accumulated Amortization As of December31, 2007 - - (228 ) (9 ) (9 ) (246 ) Amortization - (3 ) (71 ) (1 ) (1 ) (76 ) Exchange rate changes - - 14 - - 14 As of December31, 2008 - (3 ) (285 ) (10 ) (10 ) (308 ) Amortization (5 ) (3 ) (67 ) (1 ) (1 ) (77 ) Exchange rate changes - - (10 ) - - (10 ) As of December31, 2009 (5 ) (6 ) (362 ) (11 ) (11 ) (395 ) Net book value 78 23 190 2 1 294 (1) Acquisition of a sole and exclusive license to patents and patent applications related to acetic acid. The license is being amortized over 10years. Aggregate amortization expense for intangible assets with finite lives during the years ended December31, 2009, 2008 and 2007 was $72million, $76million, and $72million, respectively. In addition, during the year ended December31, 2009 the Company recorded accelerated amortization expense of $5million related to the AT Plastics trade name which was discontinued August1, 2009. The trade name is now fully amortized. Estimated amortization expense for the succeeding five fiscal years is approximately $62million in 2010, $57million in 2011, $43million in 2012, $26million in 2013, and $15million in 2014. The Companys trademarks and trade names have an indefinite life. Accordingly, no amortization is recorded on these intangible assets. Management tests indefinite-lived intangible assets utilizing the relief from royalty method to determine the estimated fair value for each indefinite-lived intangible asset which i

Current Other Liabilities

Current Other Liabilities
	12 Months Ended Dec. 31, 2009 USD / shares
Current Other Liabilities [Abstract]
Current Other Liabilities	12. Current Other Liabilities As of December31, 2009 2008 (In $ millions) Salaries and benefits 100 107 Environmental (Note16) 13 19 Restructuring (Note18) 99 32 Insurance 37 34 Asset retirement obligations 22 9 Derivatives 75 67 Current portion of benefit obligations (Note15) 49 57 Sales and use tax/foreign withholding tax payable 15 16 Interest 20 54 Uncertain tax positions (Note19) 5 - Other 176 179 Total 611 574

Noncurrent Other Liabilities

Noncurrent Other Liabilities
	12 Months Ended Dec. 31, 2009 USD / shares
Noncurrent Other Liabilities [Abstract]
Noncurrent Other Liabilities	13. Noncurrent Other Liabilities As of December31, 2009 2008 (In $ millions) Environmental (Note16) 93 79 Insurance 85 85 Deferred revenue 49 55 Deferred proceeds (Note4, Note29) 846 371 Asset retirement obligations 45 40 Derivatives 44 76 Income taxes payable 61 - Other 83 100 Total 1,306 806 Changes in asset retirement obligations are as follows: Year Ended December31, 2009 2008 2007 (In $ millions) Balance at beginning of year 49 47 59 Additions 14 (1) 6 (2) - Accretion 2 3 5 Payments (14 ) (6 ) (6 ) Divestitures - - (16 )(3) Purchase accounting adjustments - - 3 Revisions to cash flow estimates 15 (4) 1 (2 ) Exchange rate changes 1 (2 ) 4 Balance at end of year 67 49 47 (1) Relates to a site for which management no longer considers to have an indeterminate life. (2) Relates to long-lived assets impaired (Note18)for which management no longer considers to have an indeterminate life. (3) Relates to the sale of the Edmonton, Alberta, Canada plant (Note4). (4) Primarily relates to long-lived assets impaired (Note18)based on triggering events assessed by the Company in 2008 and decisions made by the Company in 2009. Included in the asset retirement obligations for each of the years ended December31, 2009 and 2008 is $10million related to a business acquired in 2005. The Company has a corresponding receivable of $3million and $7million included in current Other assets and noncurrent Other assets in the consolidated balance sheets, respectively, as of December31, 2009. Based on long-lived asset impairment triggering events assessed by the Company in December 2008 and decisions made by the Company in 2009, the Company concluded several sites no longer have an indeterminate life. Accordingly, the Company recorded asset retirement obligations associated with these sites. The Company uses the expected present value technique to measure the fair value of the asset retirement obligations which is classified as a Level3 measurement under FASB ASC Topic 820. The expected present value technique uses a set of cash flows that represent the probability-weighted average of all possible cash flows based on the Companys judgment. The Company uses the following inputs to determine the fair value of the asset retirement obligations based on the Companys experience with fulfilling obligations of this type and the Companys knowledge of market conditions: a)labor costs; b)allocation of overhead costs; c)profit on labor and overhead costs; d)effect of inflation on estimated costs and profits; e)risk premium for bearing the uncertainty inherent in cash flows, other than inflation; f)time value of money represented by the risk-free interest rate commensurate with the timing of the

Debt

Debt
	12 Months Ended Dec. 31, 2009 USD / shares
Debt [Abstract]
Debt	14. Debt As of December31, 2009 2008 (In $ millions) Short-term borrowings and current installments of long-term debt third party and affiliates Current installments of long-term debt 102 81 Short-term borrowings, principally comprised of amounts due to affiliates 140 152 Total 242 233 Long-term debt Senior credit facilities: Term loan facility due 2014 2,785 2,794 Term notes7.125%, due 2009 - 14 Pollution control and industrial revenue bonds, interest rates ranging from 5.7% to 6.7%, due at various dates through 2030 181 181 Obligations under capital leases and other secured borrowings due at various dates through 2054 242 211 Other bank obligations, interest rates ranging from 2.3% to 5.3%, due at various dates through 2014 153 181 Subtotal 3,361 3,381 Less: Current installments of long-term debt 102 81 Total 3,259 3,300 Senior Credit Facilities The Companys senior credit agreement consists of $2,280million of US dollar-denominated and 400million of Euro-denominated term loans due 2014, a $600million revolving credit facility terminating in 2013 and a $228million credit-linked revolving facility terminating in 2014. Borrowings under the senior credit agreement bear interest at a variable interest rate based on LIBOR (for US dollars) or EURIBOR (for Euros), as applicable, or, for US dollar-denominated loans under certain circumstances, a base rate, in each case plus an applicable margin. The applicable margin for the term loans and any loans under the credit-linked revolving facility is 1.75%, subject to potential reductions as defined in the senior credit agreement. As of December31, 2009, the applicable margin was 1.75%. The term loans under the senior credit agreement are subject to amortization at 1% of the initial principal amount per annum, payable quarterly. The remaining principal amount of the term loans is due on April2, 2014. As of December31, 2009, there were no outstanding borrowings or letters of credit issued under the revolving credit facility. As of December31, 2009, there were $88million of letters of credit issued under the credit-linked revolving facility and $140million remained available for borrowing. On June30, 2009, the Company entered into an amendment to the senior credit agreement. The amendment reduced the amount available under the revolving credit facility from $650million to $600million and increased the first lien senior secured leverage ratio covenant that is applicable when any amount is outstanding under the revolving credit portion of the senior credit agreement at set forth below. Prior to giving effect to the amendment, the maximum first lien senior secured leverage ratio was 3.90 to 1.00. As amended, the maximum senior secured leverage ratio for the following trailing four-quarter periods is as follows: First Lien Senior Secured Leverage Ratio December31, 2009 5.25 to 1

Benefit Obligations

Benefit Obligations
	12 Months Ended Dec. 31, 2009 USD / shares
Benefit Obligations [Abstract]
Benefit Obligations	15. Benefit Obligations Pension obligations.Pension obligations are established for benefits payable in the form of retirement, disability and surviving dependent pensions. The commitments result from participation in defined contribution and defined benefit plans, primarily in the US. Benefits are dependent on years of service and the employees compensation. Supplemental retirement benefits provided to certain employees are nonqualified for US tax purposes. Separate trusts have been established for some nonqualified plans. Pension costs under the Companys retirement plans are actuarially determined. The Company sponsors defined benefit pension plans in North America, Europe and Asia. Independent trusts or insurance companies administer the majority of these plans. The Company sponsors various defined contribution plans in North America, Europe and Asia covering certain employees. Employees may contribute to these plans and the Company will match these contributions in varying amounts. The Companys matching contribution to the defined contribution plans are based on specified percentages of employee contributions and aggregated $11million, $13million and $12million for the years ended December31, 2009, 2008 and 2007, respectively. The Company participates in multiemployer defined benefit pension plans in Europe covering certain employees. The Companys contributions to the multiemployer defined benefit pension plans are based on specified percentages of employee contributions and aggregated $6million, $7million and $7million, for the years ended December31, 2009, 2008 and 2007, respectively. Other postretirement obligations.Certain retired employees receive postretirement healthcare and life insurance benefits under plans sponsored by the Company, which has the right to modify or terminate these plans at any time. The cost for coverage is shared between the Company and the retiree. The cost of providing retiree health care and life insurance benefits is actuarially determined and accrued over the service period of the active employee group. The Companys policy is to fund benefits as claims and premiums are paid. The US plan was closed to new participants effective January1, 2006. The following tables set forth the benefit obligations, the fair value of the plan assets and the funded status of the Companys pension and postretirement benefit plans; and the amounts recognized in the Companys consolidated financial statements: Pension Benefits Postretirement Benefits as of December31, as of December31, 2009 2008 2009 2008 (In $ millions) Change in projected benefit obligation Projected benefit obligation at beginning of period 3,073 3,264 275 306 Service cost 29 31 1 2 Interest cost 193 195 17 17 Participant contributions - - 25 22 Plan amendments 5 - - 2 Actuarial (gain) loss(1) 230 (107 ) 12 (14 ) Special terminat

Environmental

Environmental
	12 Months Ended Dec. 31, 2009 USD / shares
Environmental [Abstract]
Environmental	16. Environmental General The Company is subject to environmental laws and regulations worldwide which impose limitations on the discharge of pollutants into the air and water and establish standards for the treatment, storage and disposal of solid and hazardous wastes. The Company believes that it is in substantial compliance with all applicable environmental laws and regulations. The Company is also subject to retained environmental obligations specified in various contractual agreements arising from the divestiture of certain businesses by the Company or one of its predecessor companies. For the years ended December31, 2009, 2008 and 2007, the Companys expenditures, including expenditures for legal compliance, internal environmental initiatives and remediation of active, orphan, divested and US Superfund sites (as defined below) were $78million, $78million, and $83million, respectively. The Companys capital project-related environmental expenditures for the years ended December31, 2009, 2008 and 2007 were $22million, $13million, and $14million, respectively. Environmental reserves for remediation matters were $106million and $98million as of December31, 2009 and 2008, respectively, which represents the Companys best estimate of its liability. Remediation Due to its industrial history and through retained contractual and legal obligations, the Company has the obligation to remediate specific areas on its own sites as well as on divested, orphan or US Superfund sites. In addition, as part of the demerger agreement between the Company and Hoechst, a specified portion of the responsibility for environmental liabilities from a number of Hoechst divestitures was transferred to the Company. The Company provides for such obligations when the event of loss is probable and reasonably estimable. For the years ended December31, 2009, 2008 and 2007, the total remediation efforts charged to Cost of sales in the consolidated statements of operations were $9million, $3million and $4million, respectively. The Company believes that environmental remediation costs will not have a material adverse effect on the financial position of the Company, but may have a material adverse effect on the results of operations or cash flows in any given accounting period. The Company did not record any insurance recoveries related to these matters for the reported periods and there are no receivables for insurance recoveries as of December31, 2009. As of December31, 2009 and 2008, there were receivables of $9million and $9million, respectively, from the former owner APL, which was acquired in 2007 (see Note4). German InfraServs On January1, 1997, coinciding with a reorganization of the Hoechst businesses in Germany, real estate service companies (InfraServs) were created to own directly the land and property and to provide various technical and administrative services at each of the manufacturing locations. The Company has manufacturing operations at the InfraServ location in Frankfurt am Main-Hoechst, Germany and holds interests in the companies which own and operate the former Hoechst sites in Gendorf, Knapsack and Wiesbaden. InfraServ

Shareholders' Equity

Shareholders' Equity
	12 Months Ended Dec. 31, 2009 USD / shares
Shareholders' Equity [Abstract]
Shareholders' Equity	17. Shareholders Equity Preferred Stock The Company has $240million aggregate liquidation preference of outstanding 4.25% convertible perpetual preferred stock (Preferred Stock). Holders of the Preferred Stock are entitled to receive, when, as and if, declared by the Companys Board of Directors, out of funds legally available, cash dividends at the rate of 4.25% per annum of liquidation preference, payable quarterly in arrears, commencing on May1, 2005. Dividends on the Preferred Stock are cumulative from the date of initial issuance. Accumulated but unpaid dividends accumulate at an annual rate of 4.25%. The Preferred Stock is convertible, at the option of the holder, at any time into approximately 1.26shares of SeriesA common stock, subject to adjustments, per $25.00 liquidation preference of Preferred Stock and upon conversion will be recorded in the consolidated statements of shareholders equity and comprehensive income (loss). On February1, 2010, the Company announced its intention to redeem its Preferred Stock (Note31). During 2009, 2008 and 2007, the Company declared and paid $10million of cash dividends in each period on its Preferred Stock. Dividends The Companys Board of Directors follows a policy of declaring, subject to legally available funds, a quarterly cash dividend on each share of the Companys SeriesA common stock at an annual rate of $0.16 per share unless the Companys Board of Directors, in its sole discretion, determines otherwise. Further, such dividends payable to holders of the Companys SeriesA common stock cannot be declared or paid nor can any funds be set aside for the payment thereof, unless the Company has paid or set aside funds for the payment of all accumulated and unpaid dividends with respect to the shares of the Companys Preferred Stock, as described above. Additionally, the amount available to pay cash dividends is restricted by the Companys senior credit agreement. During 2009, 2008 and 2007, the Company declared and paid cash dividends of $23million, $24million and $25million, respectively, to holders of its SeriesA common stock. Treasury Stock In conjunction with the April 2007 debt refinancing (Note14), the Company, through its wholly-owned subsidiary Celanese International Holdings Luxembourg S..r.l. (CIH), formerly Celanese Caylux Holdings Luxembourg S.C.A., repurchased 2,021,775shares of its outstanding SeriesA common stock in a modified Dutch Auction tender offer from public shareholders, which expired on April3, 2007, at a purchase price of $30.50 per share. The total price paid for these shares was $62million. The Company also separately purchased, through its wholly-owned subsidiary CIH, 329,011shares of the Companys SeriesA common stock at $30.50 per share from the investment funds associated with The Blackstone Group L.P. The total price paid for these shares was $10million. In June 2007, the Companys Board of Directors authorized the repurchase of up to $330million of its SeriesA common stock. During 2007, the Company repurchased 8,487,700shares of its SeriesA common stock at an average purchase price of $38.88 per share for a total of $330million pursuant to t

Other

Other (Charges) Gains, Net
	12 Months Ended Dec. 31, 2009 USD / shares
Other (Charges) Gains, Net [Abstract]
Other (Charges) Gains, Net	18. Other (Charges) Gains, Net The components of Other (charges) gains, net are as follows: Year Ended December31, 2009 2008 2007 (In $ millions) Employee termination benefits (105 ) (21 ) (32 ) Plant/office closures (17 ) (7 ) (11 ) Deferred compensation triggered by Exit Event (Note20) - - (74 ) Plumbing actions 10 - 4 Insurance recoveries associated with Clear Lake, Texas (Note30) 6 38 40 Resolution of commercial disputes with a vendor - - 31 Asset impairments (14 ) (115 ) (9 ) Ticona Kelsterbach plant relocation (Note29) (16 ) (12 ) (5 ) Sorbates antitrust actions (Note24) - 8 - Other - 1 (2 ) Total (136 ) (108 ) (58 ) 2009 During the first quarter of 2009, the Company began efforts to align production capacity and staffing levels with the Companys view of an economic environment of prolonged lower demand. For the year ended December31, 2009, Other charges included employee termination benefits of $40million related to this endeavor. As a result of the shutdown of the vinyl acetate monomer (VAM) production unit in Cangrejera, Mexico, the Company recognized employee termination benefits of $1million and long-lived asset impairment losses of $1million during the year ended December31, 2009. The VAM production unit in Cangrejera, Mexico is included in the Companys Acetyl Intermediates segment. As a result of the Project of Closure (Note4), Other charges for the Company included exit costs of $89million during the year ended December31, 2009, which consisted of $60million in employee termination benefits, $17million of contract termination costs and $12million of long-lived asset impairment losses related to capitalized costs associated with asset retirement obligations (Note13). The Pardies, France facility is included in the Acetyl Intermediates segment. Due to continued declines in demand in automotive and electronic sectors, the Company announced plans to reduce capacity by ceasing polyester polymer production at its Ticona manufacturing plant in Shelby, North Carolina. Other charges for the year ended December31, 2009 included employee termination benefits of $2million and long-lived asset impairment losses of $1million related to this event. The Shelby, North Carolina facility is included in the Advanced Engineered Materials segment. Other charges for the year ended December31, 2009 was partially offset by $6million of insurance recoveries in satisfaction of claims the Company made related to the unplanned outage of the Companys Clear Lake, Texas acetic acid facility during 2007, a $9million decrease in legal reserves for plumbing claims due to the Companys ongoing assessment of the likely outcome of the plumbing actions and the expiration of the statute of limitation. 2008 Other (charges) gains, net for asset impairments includes long-lived asset impairment losses of $92million related to the potential clo

Income Taxes

Income Taxes
	12 Months Ended Dec. 31, 2009 USD / shares
Income Taxes [Abstract]
Income Taxes	19. Income Taxes Earnings (loss) from continuing operations before tax by jurisdiction are as follows: Year Ended December31, 2009 2008 2007 (In $ millions) US 294 135 (111 ) International (53 ) 299 558 Total 241 434 447 The income tax provision (benefit) consists of the following: Year Ended December31, 2009 2008 2007 (In $ millions) Current US 11 62 (9 ) International 148 92 163 Total 159 154 154 Deferred US (404 ) (37 ) 17 International 2 (54 ) (61 ) Total (402 ) (91 ) (44 ) Income tax provision (benefit) (243 ) 63 110 Deferred income taxes reflect the net tax effects of temporary differences between the carrying amounts of assets and liabilities for financial reporting purposes and the amounts used for income tax purposes. Significant components of the consolidated deferred tax assets and liabilities were as follows: As of December31, 2009 2008 (In $ millions) Deferred tax assets Pension and postretirement obligations 361 304 Accrued expenses 195 195 Inventory 10 8 Net operating loss and tax credit carryforwards 375 279 Other 220 192 Subtotal 1,161 978 Valuation allowance (334 ) (652 )(1) Total 827 326 Deferred tax liabilities Depreciation and amortization 336 322 Investments 45 41 Other 90 49 Total 471 412 Net deferred tax assets (liabilities) 356 (86 ) (1) Includes deferred tax asset valuation allowances primarily for the Companys deferred tax assets in the US, Luxembourg, France and Germany, as well as other foreign jurisdictions. These valuation allowances relate primarily to net operating loss carryforward benefits and other net deferred tax assets, all of which may not be realizable. Since 2004, the Company has maintained a valuation allowance against its US net deferred tax assets. FASB ASC Topic 740, Income Taxes, requires the Company to continually assess all available positive and negative evidence to determine whether it is more likely than not that the net deferred tax assets will be realized. During 2009, the Company concluded that due to cumulative profitability, it is more likely than not that it will realize its net US deferred tax assets with the exception of certain state net operating loss carryforwards. Accordingly, during the year ended December31, 2009, the Company recorded a deferred tax benefit of $492million for the release of the beginning-of-the-year US valuation allowance associated with those US

Stock-Based and Other Managemen

Stock-Based and Other Management Compensation Plans
	12 Months Ended Dec. 31, 2009 USD / shares
Stock-Based and Other Management Compensation Plans [Abstract]
Stock-Based and Other Management Compensation Plans	20. Stock-Based and Other Management Compensation Plans In December 2004, the Company approved a stock incentive plan for executive officers, key employees and directors, a deferred compensation plan for executive officers and key employees as well as other management incentive programs. The stock incentive plan allows for the issuance or delivery of up to 16,250,000shares of the Companys SeriesA common stock through the award of stock options, restricted stock units (RSUs) and other stock-based awards as may be approved by the Companys Compensation Committee of the Board of Directors. At the Companys discretion under the 2004 incentive plan, the Company has the right to award dividend equivalents on RSU grants which are earned in accordance with the Companys common stock dividend policy and are reinvested in additional RSUs. Dividend equivalents on these RSUs are forfeited if vesting conditions are not met. In April 2009, the Company approved a global incentive plan which replaces the Companys 2004 stock incentive plan. The 2009 global incentive plan enables the Compensation Committee of the Board of Directors to award incentive and nonqualified stock options, stock appreciation rights, shares of common stock, restricted stock, restricted stock units and incentive bonuses (which may be paid in cash or stock or a combination thereof), any of which may be performance-based, with vesting and other award provisions that provide effective incentive to Company employees (including officers), non-management directors and other service providers. Under the 2009 global incentive plan, the company no longer has the option to grant RSUs with the right to participate in dividends or dividend equivalents. The maximum number of shares that may be issued under the 2009 global incentive plan is equal to 5,350,000shares plus (a)any shares of Common Stock that remain available for issuance under the 2004 stock incentive plan (not including any shares of Common Stock that are subject to outstanding awards under the 2004 stock incentive plan or any shares of Common Stock that were issued pursuant to awards under the 2004 stock incentive plan) and (b)any awards under the 2004 stock incentive plan that remain outstanding that cease for any reason to be subject to such awards (other than by reason of exercise or settlement of the award to the extent that such award is exercised for or settled in vested and non-forfeitable shares). As of December31, 2009, a total of 3,812,359shares remained available for awards under the 2009 stock incentive plan. A total of 7,185,959 and 1,481,886 shares were subject to outstanding awards under the 2004 stock incentive plan and 2009 global incentive plan, respectively. Deferred Compensation The 2004 deferred compensation plan provides an aggregate maximum amount payable of $196million. The initial component of the deferred compensation plan vested in 2004 and was paid in the first quarter of 2005. In May 2007, the Original Shareholders sold their remaining equity interest in the Company triggering an Exit Event, as defined by the plan. Cash compensation of $74million, representing the participants 2005

Leases

Leases
	12 Months Ended Dec. 31, 2009 USD / shares
Leases [Abstract]
Leases	21. Leases Total rent expense charged to operations under all operating leases was $148million, $141million and $122million for the years ended December31, 2009, 2008 and 2007, respectively. Future minimum lease payments under non-cancelable rental and lease agreements which have initial or remaining terms in excess of one year as of December31, 2009 are as follows: Capital Operating (In $ millions) 2010 63 50 2011 39 36 2012 38 31 2013 35 24 2014 35 16 Later years 276 46 Sublease income - (29 ) Minimum lease commitments 486 174 Less amounts representing interest 244 Present value of net minimum lease obligations 242 The Company expects that, in the normal course of business, leases that expire will be renewed or replaced by other leases.

Derivative Financial Instrument

Derivative Financial Instruments
	12 Months Ended Dec. 31, 2009 USD / shares
Derivative Financial Instruments [Abstract]
Derivative Financial Instruments	22. Derivative Financial Instruments Interest Rate Risk Management To reduce the interest rate risk inherent in the Companys variable rate debt, the Company utilizes interest rate swap agreements to convert a portion of the variable rate debt to a fixed rate obligation. These interest rate swap agreements are designated as cash flow hedges. If an interest rate swap agreement is terminated prior to its maturity, the amount previously recorded in Accumulated other comprehensive income (loss), net is recognized into earnings over the period that the hedged transaction impacts earnings. If the hedging relationship is discontinued because it is probable that the forecasted transaction will not occur according to the original strategy, any related amounts previously recorded in Accumulated other comprehensive income (loss), net are recognized into earnings immediately. As of December31, 2006, the Company had an interest rate swap agreement in place with a notional value of $300million. On March29, 2007, in connection with the April 2007 debt refinancing, the Company terminated this interest rate swap agreement and recognized a gain of $2million related to amounts previously recorded in Accumulated other comprehensive income (loss), net. In March 2007, in anticipation of the April 2007 debt refinancing, the Company entered into various US dollar and Euro interest rate swap agreements, which became effective on April2, 2007, with notional amounts of $1.6billion and 150million, respectively. The notional amount of the $1.6billion US dollar interest rate swaps decreased by $400million effective January2, 2008 and decreased by another $200million effective January2, 2009. To offset the declines, the Company entered into US dollar interest rate swaps with a combined notional amount of $400million which became effective on January2, 2008 and an additional US dollar interest rate swap with a notional amount of $200million which became effective April2, 2009. The notional amount of the interest rate swaps decreased by $100million effective January4, 2010. No new swaps were entered into to offset the declines. The Company recognized interest (expense) income from hedging activities relating to interest rate swaps of ($63)million, ($18)million and $6million for the years ended December31, 2009, 2008 and 2007, respectively. The Company recorded a net loss of $0million for the year ended December31, 2009 and less than $1million for each of the years ended December31, 2008 and 2007, to Other income (expense), net in the consolidated statements of operations for the ineffective portion of the interest rate swap agreements. The Company recorded an unrealized gain (loss) on interest rate swaps of $15million and ($79)million during the years ended December31, 2009 and 2008, respectively. Foreign Exchange Risk Management Certain entities have receivables and payables denominated in currencies other than their respective functional currencies, which creates foreign exchange risk. The Company enters into foreign currency forwards and swaps to minimize its exposure to foreign currency fluctuations. Through these instruments, the Company mitig

Fair Value Measurements

Fair Value Measurements
	12 Months Ended Dec. 31, 2009 USD / shares
Fair Value Measurements [Abstract]
Fair Value Measurements	23. Fair Value Measurements As discussed in Note2, the Company adopted certain provisions of FASB ASC Topic 820 on January1, 2008 and 2009. FASB ASC Topic 820 establishes a three-tiered fair value hierarchy that prioritizes inputs to valuation techniques used in fair value calculations. The three levels of inputs are defined as follows: Level1 unadjusted quoted prices for identical assets or liabilities in active markets accessible by the Company Level2 inputs that are observable in the marketplace other than those inputs classified as Level1 Level3 inputs that are unobservable in the marketplace and significant to the valuation FASB ASC Topic 820 requires the Company to maximize the use of observable inputs and minimize the use of unobservable inputs. If a financial instrument uses inputs that fall in different levels of the hierarchy, the instrument will be categorized based upon the lowest level of input that is significant to the fair value calculation. The Companys financial assets and liabilities are measured at fair value on a recurring basis and include marketable securities and derivative financial instruments. Marketable securities include US government and corporate bonds, mortgage-backed securities and equity securities. Derivative financial instruments include interest rate swaps and foreign currency forwards and swaps. Marketable Securities.Where possible, the Company utilizes quoted prices in active markets to measure debt and equity securities; such items are classified as Level1 in the hierarchy and include equity securities and US government bonds. When quoted market prices for identical assets are unavailable, varying valuation techniques are used. Common inputs in valuing these assets include, among others, benchmark yields, issuer spreads, forward mortgage-backed securities trade prices and recently reported trades. Such assets are classified as Level2 in the hierarchy and typically include mortgage-backed securities, corporate bonds and other US government securities. Derivative Financial Instruments.Derivative financial instruments are valued in the market using discounted cash flow techniques. These techniques incorporate Level1 and Level2 inputs such as interest rates and foreign currency exchange rates. These market inputs are utilized in the discounted cash flow calculation considering the instruments term, notional amount, discount rate and credit risk. Significant inputs to the derivative valuation for interest rate swaps and foreign currency forwards and swaps are observable in the active markets and are classified as Level2 in the hierarchy. The following fair value hierarchy table presents information about the Companys assets and liabilities measured at fair value on a recurring basis: Fair Value Measurement Using Quoted Prices Significant in Active Other Markets for Observable Identical Assets Inputs (Level 1) (Level 2) Total (In $ millions) Marketable securities, at fair value US government debt securities 28 28 US corporat

Commitments and Contingencies

Commitments and Contingencies
	12 Months Ended Dec. 31, 2009 USD / shares
Commitments and Contingencies [Abstract]
Commitments and Contingencies	24. Commitments and Contingencies The Company is involved in a number of legal and regulatory proceedings, lawsuits and claims incidental to the normal conduct of business, relating to such matters as product liability, antitrust, intellectual property, workers compensation, prior acquisitions and divestitures, past waste disposal practices and release of chemicals into the environment. While it is impossible at this time to determine with certainty the ultimate outcome of these proceedings, lawsuits and claims, the Company is actively defending those matters where the Company is named as a defendant. Additionally, the Company believes, based on the advice of legal counsel, that adequate reserves have been made and that the ultimate outcomes of all such litigation and claims will not have a material adverse effect on the financial position of the Company; however, the ultimate outcome of any given matter may have a material impact on the results of operations or cash flows of the Company in any given reporting period. Plumbing Actions CNA Holdings LLC. (CNA Holdings), a US subsidiary of the Company, which included the US business now conducted by the Ticona business which is included in the Advanced Engineered Materials segment, along with Shell Oil Company (Shell), E.I. DuPont de Nemours and Company (DuPont) and others, has been a defendant in a series of lawsuits, including a number of class actions, alleging that plastics manufactured by these companies that were utilized in the production of plumbing systems for residential property were defective or caused such plumbing systems to fail. Based on, among other things, the findings of outside experts and the successful use of Ticonas acetal copolymer in similar applications, CNA Holdings does not believe Ticonas acetal copolymer was defective or caused the plumbing systems to fail. In many cases CNA Holdings potential future exposure may be limited by invocation of the statute of limitations since CNA Holdings ceased selling the resin for use in the plumbing systems in site-built homes during 1986 and in manufactured homes during 1990. In November 1995, CNA Holdings, DuPont and Shell entered into national class action settlements that called for the replacement of plumbing systems of claimants who have had qualifying leaks, as well as reimbursements for certain leak damage. In connection with such settlement, the three companies had agreed to fund these replacements and reimbursements up to an aggregate amount of $950million. As of December31, 2009, the aggregate funding is $1,109million, due to additional contributions and funding commitments made primarily by other parties. During the period between 1995 and 2001, CNA Holdings was also named as a defendant in the following putative class actions: Cox, et al. v. Hoechst Celanese Corporation, et al., No.94-0047 (Chancery Ct., Obion County, Tennessee) (class was certified). Couture, et al. v. Shell Oil Company, et al., No.200-06-000001-985 (Quebec Superior Court, Canada). Dilday, et al. v. Hoechst Celanese Corporation, et al., No.15187 (Chancery Ct., Weakley County, Tennessee). Furlanv. Shell Oil Company, et

Supplemental Cash Flow Informat

Supplemental Cash Flow Information
	12 Months Ended Dec. 31, 2009 USD / shares
Supplemental Cash Flow Information [Abstract]
Supplemental Cash Flow Information	25. Supplemental Cash Flow Information The following table represents supplemental cash flow information for cash and non-cash activities: Year Ended December31, 2009 2008 2007 (In $ millions) Taxes, net of refunds 17 98 181 Interest, net of amounts capitalized 208 259 414 (1) Noncash investing and financing activities Fair value adjustment to securities available for sale, net of tax (3 ) (25 ) 17 Capital lease obligations 38 103 80 Accrued capital expenditures (9 ) (7 ) 18 Asset retirement obligations 30 8 4 Accrued Ticona Kelsterbach plant relocation costs 22 17 19 (1) Amount includes premiums paid on early redemption of debt and related issuance costs, net of amounts capitalized, of $217million for the year ended December31, 2007.

Business and Geographical Segme

Business and Geographical Segments
	12 Months Ended Dec. 31, 2009 USD / shares
Business and Geographical Segments [Abstract]
Business and Geographical Segments	26. Business and Geographical Segments Business Segments The Company operates through the following business segments: Advanced Engineered Materials The Companys Advanced Engineered Materials segment develops, produces and supplies a broad portfolio of high performance technical polymers for application in automotive and electronics products as well as other consumer and industrial applications. The Company and its strategic affiliates are a leading participant in the global technical polymers industry. The primary products of Advanced Engineered Materials are used in a broad range of products including automotive components, electronics, appliances, industrial applications, battery separators, conveyor belts, filtration equipment, coatings, medical devices, electrical and electronics. Consumer Specialties The Companys Consumer Specialties segment consists of the Acetate Products and Nutrinova businesses. The Acetate Products business primarily produces and supplies acetate tow, which is used in the production of filter products. The Company also produces acetate flake which is processed into acetate fiber in the form of a tow band. The Company Nutrinova business produces and sells Sunett, a high intensity sweetener, and food protection ingredients, such as sorbates, for the food, beverage and pharmaceuticals industries. Industrial Specialties The Companys Industrial Specialties segment includes the Emulsions, PVOH and EVA Performance Polymers businesses. The Companys Emulsions business is a global leader which produces a broad product portfolio, specializing in vinyl acetate ethylene emulsions, and is a recognized authority on low VOC (volatile organic compounds), an environmentally-friendly technology. As a global leader, the Companys PVOH business produced a broad portfolio of performance PVOH chemicals engineered to meet specific customer requirements. The Companys emulsions and PVOH products are used in a wide array of applications including paints and coatings, adhesives, building and construction, glass fiber, textiles and paper. EVA Performance Polymers offers a complete line of low-density polyethylene and specialty ethylene vinyl acetate resins and compounds. EVA Performance Polymers products are used in many applications including flexible packaging films, lamination film products, hot melt adhesives, medical tubing and devices, automotive carpet and solar cell encapsulation films. In July 2009, the Company completed the sale of its PVOH business to Sekisui (Note4). Acetyl Intermediates The Companys Acetyl Intermediates segment produces and supplies acetyl products, including acetic acid, VAM, acetic anhydride and acetate esters. These products are generally used as starting materials for colorants, paints, adhesives, coatings, medicines and more. Other chemicals produced in this business segment are organic solvents and intermediates for pharmaceutical, agricultural and chemical products. Other Activities Other Activities primarily consists of corporate center costs, including financing and administrative activities such as legal, accounting and treasury functions and interest income o

Transactions and Relationships

Transactions and Relationships with Affiliates and Related Parties
	12 Months Ended Dec. 31, 2009 USD / shares
Transactions and Relationships with Affiliates and Related Parties [Abstract]
Transactions and Relationships with Affiliates and Related Parties	27. Transactions and Relationships with Affiliates and Related Parties The Company is a party to various transactions with affiliated companies. Entities in which the Company has an investment accounted for under the cost or equity method of accounting, are considered affiliates; any transactions or balances with such companies are considered affiliate transactions. The following table represents the Companys transactions with affiliates for the periods presented: Year Ended December31, 2009 2008 2007 (In $ millions) Purchases from affiliates(1)(2) 143 143 126 Sales to affiliates(1) 6 36 126 Interest income from affiliates 1 2 1 Interest expense to affiliates 1 9 7 (1) Purchases and sales from/to affiliates are accounted for at prices which, in the opinion of the Company, approximate those charged to third-party customers for similar goods or services. (2) Primarily includes utilities and services purchased from InfraServ Hoechst. Refer to Note8 for additional information related to dividends received from affiliates. The following table represents the Companys balances with affiliates for the periods presented: As of December31, 2009 2008 (In $ millions) Trade and other receivables from affiliates 8 Current notes receivable (including interest) from affiliates 12 9 Noncurrent notes receivable (including interest) from affiliates 7 9 Total receivables from affiliates 19 26 Accounts payable and other liabilities due affiliates 15 18 Short-term borrowings from affiliates 85 103 Total due affiliates 100 121 The Company has agreements with certain affiliates, primarily InfraServ entities, whereby excess affiliate cash is lent to and managed by the Company, at variable interest rates governed by those agreements. For the year ended 2007, the Company made payments to the Advisor of $7million in accordance with the sponsor services agreement dated January26, 2005, as amended. These payments were related to the sale of the oxo products and derivatives businesses and the acquisition of APL (Note4).

Earnings

Earnings (Loss) Per Share
	12 Months Ended Dec. 31, 2009 USD / shares
Earnings (Loss) Per Share [Abstract]
Earnings (Loss) Per Share	28. Earnings (Loss) Per Share Year Ended December31, 2009 2008 2007 Basic Diluted Basic Diluted Basic Diluted (In $ millions, except for share and per share data) Amounts attributable to Celanese Corporation Earnings (loss) from continuing operations 484 484 372 372 336 336 Earnings (loss) from discontinued operations 4 4 (90 ) (90 ) 90 90 Net earnings (loss) 488 488 282 282 426 426 Less: cumulative preferred stock dividend (10 ) (10 ) (10 ) Net earnings (loss) available to common shareholders 478 488 272 282 416 426 Weighted average shares basic 143,688,749 143,688,749 148,350,273 148,350,273 154,475,020 154,475,020 Dilutive stock options 1,167,922 2,559,268 4,344,644 Dilutive restricted stock units 172,246 504,439 362,130 Assumed conversion of preferred stock 12,086,604 12,057,893 12,046,203 Weighted average shares diluted 143,688,749 157,115,521 148,350,273 163,471,873 154,475,020 171,227,997 Per share Earnings (loss) from continuing operations 3.30 3.08 2.44 2.28 2.11 1.96 Earnings (loss) from discontinued operations 0.03 0.03 (0.61 ) (0.55 ) 0.58 0.53 Net earnings (loss) 3.33 3.11 1.83 1.73 2.69 2.49 The following securities were not included in the computation of diluted net earnings per share as their effect would have been antidilutive: Year Ended December31, 2009 2008 2007 Stock options 2,433,515 2,298,159 336,133 Restricted stock units 302,635 90,625 Total 2,736,150 2,388,784 336,133

Ticona Kelsterbach Plant Reloca

Ticona Kelsterbach Plant Relocation
	12 Months Ended Dec. 31, 2009 USD / shares
Ticona Kelsterbach Plant Relocation [Abstract]
Ticona Kelsterbach Plant Relocation	29. Ticona Kelsterbach Plant Relocation In November 2006, the Company finalized a settlement agreement with the Frankfurt, Germany, Airport (Fraport) to relocate the Kelsterbach, Germany Ticona business, included in the Advanced Engineered Materials segment, resolving several years of legal disputes related to the planned Fraport expansion. As a result of the settlement, the Company will transition Ticonas operations from Kelsterbach to the Hoechst Industrial Park in the Rhine Main area in Germany by mid-2011. Under the original agreement, Fraport agreed to pay Ticona a total of 670million over a five-year period to offset the costs associated with the transition of the business from its current location and the closure of the Kelsterbach plant. In February 2009, the Company announced the Fraport supervisory board approved the acceleration of the 2009 and 2010 payments of 200million and 140million, respectively, required by the settlement agreement signed in June 2007. In February 2009, the Company received a discounted amount of 322million ($412million) under this agreement. In addition, the Company received 59million ($75million) in value-added tax from Fraport which was remitted to the tax authorities in April 2009. In June 2008, the Company received 200million ($311million) from Fraport under this agreement. Amounts received from Fraport are accounted for as deferred proceeds and are included in noncurrent Other liabilities in the consolidated balance sheets. Below is a summary of the financial statement impact associated with the Ticona Kelsterbach plant relocation: Total From Year Ended December31, Inception Through 2009 2008 December31, 2009 (In $ millions) Proceeds received from Fraport 412 311 749 Costs expensed 16 12 33 Costs capitalized 373 (1) 202 (1) 616 (1) Includes increase in accrued capital expenditures of $22million and $17million for the years ended December31, 2009 and 2008, respectively.

Insurance Recoveries

Insurance Recoveries
	12 Months Ended Dec. 31, 2009 USD / shares
Insurance Recoveries [Abstract]
Insurance Recoveries	30. Insurance Recoveries In May 2007, the Company announced that it had an unplanned outage at its Clear Lake, Texas acetic acid facility. At that time, the Company originally expected the outage to last until the end of May. Upon restart of the facility, additional operating issues were identified which necessitated an extension of the outage for further, more extensive repairs. In July 2007, the Company announced that the further repairs were unsuccessful on restart of the unit. All repairs were completed in early August 2007 and normal production capacity resumed. During the years ended December31, 2009 and 2008, the Company recorded $6million and $38million, respectively, of insurance recoveries from its reinsurers in partial satisfaction of claims that the Company made based on losses resulting from the outage. These insurances recoveries are included in Other (charges) gains, net in the consolidated statements of operations (Note18). In October 2008, the Company declared force majeure on its specialty polymers products produced at its EVA Performance Polymers facility in Edmonton, Alberta, Canada as a result of certain events and subsequent cessation of production. The Company replaced damaged long-lived assets during 2009. Any contingent liabilities associated with the outage may be mitigated by the Companys insurance policies.

Subsequent Events

Subsequent Events
	12 Months Ended Dec. 31, 2009 USD / shares
Subsequent Events [Abstract]
Subsequent Events	31. Subsequent Events On January5, 2010, the Company declared a cash dividend of $0.265625 per share on its Preferred Stock amounting to $3million and a cash dividend of $0.04 per share on its SeriesA common stock amounting to $6million. Both cash dividends are for the period from November2, 2009 to January31, 2010 and were paid on February1, 2010 to holders of record as of January15, 2010. On February1, 2010, the Company announced it would elect to redeem all of the Companys 9,600,000 outstanding shares of its Preferred Stock on February22, 2010 (RedemptionDate). On that date, each of the Preferred Stock will be redeemed for a number of shares of the Companys SeriesA common stock equal to the redemption price ($25.06) divided by 97.5% of the average closing price of the Companys SeriesA common stock for the 10 trading days ending on the fifth trading day prior to February22, 2010. Holders of the Preferred Stock also have the right to convert their shares at any time prior to 5:00p.m., New York City time, on February19, 2010, the business day immediately preceding the RedemptionDate. Holders who want to convert their shares of Preferred Stock must satisfy all of the requirements as defined in the Certificate of Designations prior to 5:00p.m., New York City time, in order to effect conversion of their shares of Preferred Stock. Each share of Preferred Stock is convertible into 1.2600shares of the Companys SeriesA common stock, subject to adjustment under certain circumstances as set forth in the Certificates of Designations. Subsequent events have been evaluated through the date of issuance, February12, 2010.

Schedule II - Valuation and Qua

Schedule II - Valuation and Qualifying Accounts
	12 Months Ended Dec. 31, 2009 USD / shares
Schedule II - Valuation and Qualifying Accounts [Abstract]
Schedule II - Valuation and Qualifying Accounts	Exhibit99.1 CELANESE CORPORATION AND SUBSIDIARIES SCHEDULEII VALUATION AND QUALIFYING ACCOUNTS Additions Balance at Charged to Charged to Beginning Costs and other Balance at of Year Expenses Accounts Deductions End of Year (In $ millions) Year Ended December31, 2007 Deducted from asset accounts: Allowance for doubtful accounts 16 6 (4 )(a) 18 Valuation allowance for deferred tax assets 460 27 33 (b) (209 )(b)(c) 311 Year Ended December31, 2008 Deducted from asset accounts: Allowance for doubtful accounts 18 9 (2 )(a) 25 Valuation allowance for deferred tax assets 311 11 330 (b)(c) 652 Year Ended December31, 2009 Deducted from asset accounts: Allowance for doubtful accounts 25 1 (8 )(a) 18 Valuation allowance for deferred tax assets 652 (314 ) (4 )(c) 334 (a) Includes foreign currency translation effects and uncollected accounts written off, net of recoveries (b) Represents amount charged to goodwill as a result of purchase accounting and Accumulated other comprehensive income (loss), net (c) Includes changes to valuation allowances associated with changes in net deferred tax assets not resulting in net expense or benefit

Document And Entity Information

Document And Entity Information (USD $)
	12 Months Ended Dec. 31, 2009	Feb. 05, 2010	Jun. 30, 2009
Document And Entity Information [Abstract]
Document Type	10-K
Amendment Flag	false
Document Period End Date	2009-12-31
Entity Registrant Name	CELANESE CORPORATION
Entity Central Index Key	0001306830
Current Fiscal Year End Date	--12-31
Entity Well-known Seasoned Issuer	Yes
Entity Voluntary Filers	No
Entity Current Reporting Status	Yes
Entity Filer Category	Large Accelerated Filer
Entity Public Float			$3,393,984,918
Entity Common Stock, Shares Outstanding		145,861,703