Celanese (CE) 10-Q 12 Nov 24 2024 Q3 Quarterly report Financial data

Cover

Cover - shares	9 Months Ended
	Sep. 30, 2024	Nov. 08, 2024
Entity Information [Line Items]
Document Type	10-Q
Document Quarterly Report	true
Document Period End Date	Sep. 30, 2024
Document Transition Report	false
Entity File Number	001-32410
Entity Registrant Name	CELANESE CORPORATION
Entity Incorporation, State or Country Code	DE
Entity Tax Identification Number	98-0420726
Entity Address, Address Line One	222 W. Las Colinas Blvd., Suite 900N
Entity Address, City or Town	Irving
Entity Address, State or Province	TX
Entity Address, Postal Zip Code	75039-5421
City Area Code	972
Local Phone Number	443-4000
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Filer Category	Large Accelerated Filer
Small Reporting Company	false
Emerging Growth Company	false
Entity Shell Company	false
Entity Common Stock, Shares Outstanding		109,312,221
Entity Central Index Key	0001306830
Current Fiscal Year End Date	--12-31
Document Fiscal Year Focus	2024
Document Fiscal Period Focus	Q3
Amendment Flag	false
Common Stock
Entity Information [Line Items]
Title of 12(b) Security	Common Stock, par value $0.0001 per share
Trading Symbol	CE
Security Exchange Name	NYSE
1.250% Senior Notes due 2025
Entity Information [Line Items]
Title of 12(b) Security	1.250% Senior Notes due 2025
Trading Symbol	CE /25
Security Exchange Name	NYSE
4.777% Senior Notes due 2026
Entity Information [Line Items]
Title of 12(b) Security	4.777% Senior Notes due 2026
Trading Symbol	CE /26A
Security Exchange Name	NYSE
2.125% Senior Notes due 2027
Entity Information [Line Items]
Title of 12(b) Security	2.125% Senior Notes due 2027
Trading Symbol	CE /27
Security Exchange Name	NYSE
0.625% Senior Notes due 2028
Entity Information [Line Items]
Title of 12(b) Security	0.625% Senior Notes due 2028
Trading Symbol	CE /28
Security Exchange Name	NYSE
5.337% Senior Notes due 2029
Entity Information [Line Items]
Title of 12(b) Security	5.337% Senior Notes due 2029
Trading Symbol	CE /29A
Security Exchange Name	NYSE

Unaudited Interim Consolidated

Unaudited Interim Consolidated Statement of Operations - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
Income Statement [Abstract]
Net sales	$ 2,648	$ 2,723	$ 7,910	$ 8,371
Cost of sales	(2,026)	(2,050)	(6,093)	(6,381)
Gross profit	622	673	1,817	1,990
Selling, general and administrative expenses	(248)	(244)	(768)	(803)
Amortization of intangible assets	(40)	(41)	(119)	(124)
Research and development expenses	(32)	(32)	(99)	(114)
Other (charges) gains, net	(61)	(17)	(123)	(50)
Foreign exchange gain (loss), net	10	0	12	21
Gain (loss) on disposition of businesses and assets, net	(3)	503	(12)	508
Operating profit (loss)	248	842	708	1,428
Equity in net earnings (loss) of affiliates	51	12	157	50
Non-operating pension and other postretirement employee benefit (expense) income	3	(1)	7	(2)
Interest expense	(169)	(178)	(512)	(542)
Refinancing expense	0	7	0	7
Interest income	5	12	28	27
Dividend income - equity investments	30	30	95	95
Other income (expense), net	15	4	40	2
Earnings (loss) from continuing operations before tax	183	714	523	1,051
Income tax (provision) benefit	(61)	236	(123)	215
Earnings (loss) from continuing operations	122	950	400	1,266
Earnings (loss) from operation of discontinued operations	(3)	(1)	(4)	(4)
Income tax (provision) benefit from discontinued operations	1	0	1	1
Earnings (loss) from discontinued operations	(2)	(1)	(3)	(3)
Net earnings (loss)	120	949	397	1,263
Net (earnings) loss attributable to noncontrolling interests	(4)	2	(5)	(1)
Net earnings (loss) attributable to Celanese Corporation	116	951	392	1,262
Amounts attributable to Celanese Corporation
Earnings (loss) from continuing operations	118	952	395	1,265
Earnings (loss) from discontinued operations	(2)	(1)	(3)	(3)
Net earnings (loss)	$ 116	$ 951	$ 392	$ 1,262
Earnings (loss) per common share - basic
Continuing operations - basic (in dollars per share)	$ 1.08	$ 8.74	$ 3.62	$ 11.63
Discontinued operations - basic (in dollars per share)	(0.02)	(0.01)	(0.03)	(0.03)
Net earnings (loss) - basic (in dollars per share)	1.06	8.73	3.59	11.60
Earnings (loss) per common share - diluted
Continuing operations - diluted (in dollars per share)	1.08	8.70	3.61	11.57
Discontinued operations - diluted (in dollars per share)	(0.02)	(0.01)	(0.03)	(0.03)
Net earnings (loss) - diluted (in dollars per share)	$ 1.06	$ 8.69	$ 3.58	$ 11.54
Weighted average shares - basic (in shares)	109,338,977	108,918,986	109,241,174	108,814,288
Weighted average shares - diluted (in shares)	109,535,037	109,439,486	109,517,299	109,338,040

Unaudited Interim Consolidate_2

Unaudited Interim Consolidated Statements of Comprehensive Income (Loss) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
Statement of Comprehensive Income [Abstract]
Net earnings (loss)	$ 120	$ 949	$ 397	$ 1,263
Other comprehensive income (loss), net of tax
Foreign currency translation gain (loss)	49	7	(12)	(181)
Gain (loss) on derivative hedges	16	(17)	30	(13)
Pension and postretirement benefits	0	(1)	(1)	(1)
Total other comprehensive income (loss), net of tax	65	(11)	17	(195)
Total comprehensive income (loss), net of tax	185	938	414	1,068
Comprehensive (income) loss attributable to noncontrolling interests	(8)	2	(8)	(1)
Comprehensive income (loss) attributable to Celanese Corporation	$ 177	$ 940	$ 406	$ 1,067

Unaudited Consolidated Balance

Unaudited Consolidated Balance Sheets - USD ($) $ in Millions	Sep. 30, 2024		Dec. 31, 2023
Current Assets
Cash and cash equivalents	$ 813		$ 1,805
Trade receivables - third party and affiliates	1,367		1,243
Non-trade receivables, net	688		541
Inventories	2,562		2,357
Other assets	276		272
Total current assets	5,706		6,218
Investments in affiliates	1,253		1,220
Property, plant and equipment (net of accumulated depreciation - 2024: $4,545; 2023: $4,080)	5,431		5,584
Operating lease right-of-use assets	421		422
Deferred income taxes	1,672		1,677
Other assets	554		524
Goodwill	6,997	[1]	6,977
Intangible assets, net	3,858		3,975
Total assets	25,892		26,597
Current Liabilities
Short-term borrowings and current installments of long-term debt - third party and affiliates	1,607		1,383
Trade payables - third party and affiliates	1,446		1,510
Other liabilities	1,083		1,154
Income taxes payable	23		25
Total current liabilities	4,159		4,072
Long-term debt, net of unamortized deferred financing costs	11,324		12,301
Deferred income taxes	1,006		999
Uncertain tax positions	308		300
Benefit obligations	440		457
Operating lease liabilities	325		325
Other liabilities	612		591
Commitments and Contingencies
Shareholders' Equity
Preferred stock, $0.01 par value, 100,000,000 shares authorized (2024 and 2023: 0 issued and outstanding)	0		0
Common stock, $0.0001 par value, 400,000,000 shares authorized (2024: 170,803,614 issued and 109,266,368 outstanding; 2023: 170,476,740 issued and 108,906,426 outstanding)	0		0
Treasury stock, at cost (2024: 61,537,246 shares; 2023: 61,570,314 shares)	(5,487)		(5,488)
Additional paid-in capital	397		394
Retained earnings	13,091		12,929
Accumulated other comprehensive income (loss), net	(727)		(744)
Total Celanese Corporation shareholders' equity	7,274		7,091
Noncontrolling interests	444		461
Total equity	7,718		7,552
Total liabilities and equity	$ 25,892		$ 26,597
[1] There were no accumulated impairment losses as of September 30, 2024.

Unaudited Consolidated Balanc_2

Unaudited Consolidated Balance Sheets (Parenthetical) - USD ($) $ in Millions	Sep. 30, 2024	Dec. 31, 2023
Statement of Financial Position [Abstract]
Accumulated depreciation, depletion and amortization, property, plant, and equipment	$ 4,545	$ 4,080
Preferred stock, par value (in dollars per share)	$ 0.01	$ 0.01
Preferred stock, shares authorized (in shares)	100,000,000	100,000,000
Preferred stock, shares issued (in shares)	0	0
Preferred stock, shares outstanding (in shares)	0	0
Common stock, par value (in dollars per share)	$ 0.0001	$ 0.0001
Common stock, shares authorized (in shares)	400,000,000	400,000,000
Common stock, shares issued (in shares)	170,803,614	170,476,740
Common stock, shares outstanding (in shares)	109,266,368	108,906,426
Treasury stock, common, shares (in shares)	61,537,246	61,570,314

Unaudited Interim Consolidate_3

Unaudited Interim Consolidated Statement Equity - USD ($) $ in Millions	Total	Common Stock	Treasury Stock, Common	Additional Paid-In Capital	Retained Earnings	Accumulated Other Comprehensive Income (Loss), Net	Noncontrolling Interests
Balance as of the beginning of the period (in shares) at Dec. 31, 2022		108,473,932	61,661,493
Balance as of the beginning of the period at Dec. 31, 2022		$ 0	$ (5,491)	$ 372	$ 11,274	$ (518)
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Stock option exercises, shares		0
Stock option exercises		$ 0		0
Stock awards (in shares)		380,106
Stock awards		$ 0
Issuance of treasury stock under stock plans (in shares)			(50,092)
Issuance of treasury stock under stock plans			$ 1
Stock-based compensation, net of tax				14
Net earnings (loss) attributable to Celanese Corporation	$ 1,262				1,262
Common stock dividends					(228)
Other comprehensive income (loss), net of tax	(195)					(195)	$ 0
Balance as of the end of the period (in shares) at Sep. 30, 2023		108,854,038	61,611,401
Balance as of the end of the period at Sep. 30, 2023	6,491	$ 0	$ (5,490)	386	12,308	(713)
Balance as of the beginning of the period, noncontrolling interest at Dec. 31, 2022							468
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net earnings (loss) attributable to noncontrolling interests	1						1
Distributions/dividends to noncontrolling interests							(11)
Balance as of the end of the period, noncontrolling interest at Sep. 30, 2023							458
Balance as of the beginning of the period (in shares) at Jun. 30, 2023		108,847,435	61,611,401
Balance as of the beginning of the period at Jun. 30, 2023		$ 0	$ (5,490)	383	11,433	(702)
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Stock option exercises, shares		0
Stock option exercises		$ 0
Stock awards (in shares)		6,603
Stock awards		$ 0
Issuance of treasury stock under stock plans (in shares)			0
Issuance of treasury stock under stock plans			$ 0
Stock-based compensation, net of tax				3
Net earnings (loss) attributable to Celanese Corporation	951				951
Common stock dividends					(76)
Other comprehensive income (loss), net of tax	(11)					(11)	0
Balance as of the end of the period (in shares) at Sep. 30, 2023		108,854,038	61,611,401
Balance as of the end of the period at Sep. 30, 2023	6,491	$ 0	$ (5,490)	386	12,308	(713)
Balance as of the beginning of the period, noncontrolling interest at Jun. 30, 2023							464
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net earnings (loss) attributable to noncontrolling interests	(2)						(2)
Distributions/dividends to noncontrolling interests							(4)
Balance as of the end of the period, noncontrolling interest at Sep. 30, 2023							458
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Total equity	6,949
Total equity	7,552
Balance as of the beginning of the period (in shares) at Dec. 31, 2023		108,906,426	61,570,314
Balance as of the beginning of the period at Dec. 31, 2023	7,091	$ 0	$ (5,488)	394	12,929	(744)
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Stock option exercises, shares		10,088
Stock option exercises		$ 0		1
Stock awards (in shares)		349,854
Stock awards		$ 0
Issuance of treasury stock under stock plans (in shares)			(33,068)
Issuance of treasury stock under stock plans			$ 1
Stock-based compensation, net of tax				2
Net earnings (loss) attributable to Celanese Corporation	392				392
Common stock dividends					(230)
Other comprehensive income (loss), net of tax	17					17	3
Balance as of the end of the period (in shares) at Sep. 30, 2024		109,266,368	61,537,246
Balance as of the end of the period at Sep. 30, 2024	7,274	$ 0	$ (5,487)	397	13,091	(727)
Balance as of the beginning of the period, noncontrolling interest at Dec. 31, 2023	461						461
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net earnings (loss) attributable to noncontrolling interests	5						5
Distributions/dividends to noncontrolling interests							(25)
Balance as of the end of the period, noncontrolling interest at Sep. 30, 2024	444						444
Balance as of the beginning of the period (in shares) at Jun. 30, 2024		109,262,563	61,537,246
Balance as of the beginning of the period at Jun. 30, 2024		$ 0	$ (5,487)	394	13,051	(792)
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Stock option exercises, shares		849
Stock option exercises		$ 0
Stock awards (in shares)		2,956
Stock awards		$ 0
Issuance of treasury stock under stock plans (in shares)			0
Issuance of treasury stock under stock plans			$ 0
Stock-based compensation, net of tax				3
Net earnings (loss) attributable to Celanese Corporation	116				116
Common stock dividends					(76)
Other comprehensive income (loss), net of tax	65					65	4
Balance as of the end of the period (in shares) at Sep. 30, 2024		109,266,368	61,537,246
Balance as of the end of the period at Sep. 30, 2024	7,274	$ 0	$ (5,487)	$ 397	$ 13,091	$ (727)
Balance as of the beginning of the period, noncontrolling interest at Jun. 30, 2024							443
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net earnings (loss) attributable to noncontrolling interests	4						4
Distributions/dividends to noncontrolling interests							(7)
Balance as of the end of the period, noncontrolling interest at Sep. 30, 2024	444						$ 444
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Total equity	$ 7,718

Unaudited Interim Consolidate_4

Unaudited Interim Consolidated Statements of Cash Flows - USD ($) $ in Millions	9 Months Ended
	Sep. 30, 2024		Sep. 30, 2023
Operating Activities
Net earnings (loss)	$ 397		$ 1,263
Adjustments to reconcile net earnings (loss) to net cash provided by (used in) operating activities
Asset impairments	39	[1]	9
Depreciation, amortization and accretion	634		544
Pension and postretirement net periodic benefit cost	4		10
Pension and postretirement contributions	(39)		(37)
Deferred income taxes, net	12		(282)
Gain (Loss) on Disposition of Property Plant Equipment	(11)		498
Stock-based compensation	23		36
Undistributed earnings in unconsolidated affiliates	(33)		20
Other, net	13		2
Operating cash provided by (used in) discontinued operations	(6)		(5)
Changes in operating assets and liabilities
Trade receivables - third party and affiliates, net	(109)		(16)
Inventories	(177)		373
Other assets	50		219
Trade payables - third party and affiliates	(33)		(171)
Other liabilities	(314)		(398)
Net cash provided by (used in) operating activities	472		1,069
Investing Activities
Capital expenditures on property, plant and equipment	(330)		(440)
Acquisitions, net of cash acquired	0		(52)
Proceeds from sale of businesses and assets, net	0		(480)
Settlement of cross-currency swap agreement	17		0
Other, net	(29)		(58)
Net cash provided by (used in) investing activities	(342)		34
Financing Activities
Net change in short-term borrowings with maturities of 3 months or less	133		(278)
Proceeds from short-term borrowings	160		452
Repayments of short-term borrowings	(418)		(603)
Proceeds from long-term debt	299		3,001
Repayments of long-term debt	1,019		3,497
Repayments of long-term debt	(1,019)		(3,497)
Stock option exercises	1		0
Common stock dividends	(230)		(228)
Distributions/dividends to noncontrolling interests	(25)		(11)
Other, net	(25)		(52)
Net cash provided by (used in) financing activities	(1,124)		(1,216)
Exchange rate effects on cash and cash equivalents	2		(38)
Net increase (decrease) in cash and cash equivalents	(992)		(151)
Cash and cash equivalents as of beginning of period	1,805		1,508
Cash and cash equivalents as of end of period	$ 813		$ 1,357
[1] Primarily related to an impairment loss on certain trade names, primarily Zytel ® , arising from the Company's annual indefinite-lived intangible assets impairment assessment ( Note 5 ).

Description of the Company and

Description of the Company and Basis of Presentation	9 Months Ended
	Sep. 30, 2024
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Description of the Company and Basis of Presentation	Description of the Company and Basis of Presentation Description of the Company Celanese Corporation and its subsidiaries (collectively, the "Company") is a global chemical and specialty materials company. The Company produces high performance engineered polymers that are used in a variety of high-value applications, as well as acetyl products, which are intermediate chemicals for nearly all major industries. The Company also engineers and manufactures a wide variety of products essential to everyday living. The Company's broad product portfolio serves a diverse set of end-use applications including automotive, chemical additives, construction, consumer and industrial adhesives, medical, consumer electronics, energy storage, filtration, paints and coatings, paper and packaging, industrial applications and textiles. Definitions In this Quarterly Report on Form 10-Q ("Quarterly Report"), the term "Celanese" refers to Celanese Corporation, a Delaware corporation, and not its subsidiaries. The term "Celanese U.S." refers to the Company's subsidiary, Celanese US Holdings LLC, a Delaware limited liability company, and not its subsidiaries. Basis of Presentation The unaudited interim consolidated financial statements for the three and nine months ended September 30, 2024 and 2023 contained in this Quarterly Report were prepared in accordance with accounting principles generally accepted in the United States of America ("U.S. GAAP") for all periods presented and include the accounts of the Company, its majority owned subsidiaries over which the Company exercises control and, when applicable, variable interest entities in which the Company is the primary beneficiary. The unaudited interim consolidated financial statements and other financial information included in this Quarterly Report, unless otherwise specified, have been presented to separately show the effects of discontinued operations. In the opinion of management, the accompanying unaudited consolidated balance sheets and related unaudited interim consolidated statements of operations, comprehensive income (loss), cash flows and equity include all adjustments, consisting only of normal recurring items necessary for their fair presentation in conformity with U.S. GAAP. Certain information and footnote disclosures normally included in financial statements prepared in accordance with U.S. GAAP have been condensed or omitted in accordance with rules and regulations of the Securities and Exchange Commission ("SEC"). These unaudited interim consolidated financial statements should be read in conjunction with the Company's consolidated financial statements as of and for the year ended December 31, 2023, filed on February 23, 2024 with the SEC as part of the Company's Annual Report on Form 10-K. Operating results for the three and nine months ended September 30, 2024 are not necessarily indicative of the results to be expected for the entire year. In the ordinary course of 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 in which the Company believes investors may have an interest or which may have been included in a Form 8-K filing. Investors should not assume the Company has described all contracts and agreements relative to the Company's business in this Quarterly Report. For those consolidated ventures in which the Company owns or is exposed to less than 100% of the economics, the outside shareholders' interests are shown as noncontrolling interests. Estimates and Assumptions The preparation of unaudited interim consolidated financial statements in conformity with U.S. 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 unaudited interim consolidated financial statements and the reported amounts of net sales, 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.

Recent Accounting Pronouncement

Recent Accounting Pronouncements	9 Months Ended
	Sep. 30, 2024
Recent Accounting Pronouncements [Abstract]
Recent Accounting Pronouncements	Recent Accounting Pronouncements The following table provides a brief description of recent Accounting Standard Updates ("ASU") issued by the Financial Accounting Standards Board ("FASB") and final rules issued by Securities and Exchange Commission ("SEC"): Standard/Final Rule Description Effective Date Effect on the Financial Statements or Other Significant Matters In November 2024, the FASB issued ASU 2024-03, Disaggregation of Income Statement Expenses (DISE) . The new guidance requires a public business entity ("PBE") to disclose, on an annual and interim basis, additional information about certain costs and expenses in the notes to financial statements. Specifically, in a tabular disclosure, the amounts of (a) purchases of inventory; (b) employee compensation; (c) depreciation; (d) intangible asset amortization; and (e) depreciation, depletion, and amortization recognized as part of oil- and gas-producing activities (or other amounts of depletion expense) included in each relevant expense caption. Within the same tabular disclosure, a PBE is required to include certain expense, gain, or loss amounts that are already required to be disclosed under U.S. GAAP. Additionally, a PBE is required to disclose a qualitative description of the amounts remaining in relevant expense captions that are not separately disaggregated quantitatively. The guidance also requires a PBE to disclose the total amount of selling expenses and, in annual reporting periods, an entity's definition of selling expenses. Effective for annual periods beginning after December 15, 2026, and for interim periods beginning after December 15, 2027. Early adoption is permitted. The Company is currently evaluating the impact of the adoption on its financial statement disclosures. In March 2024, the SEC issued Release No. 33-11275, The Enhancement and Standardization of Climate-Related Disclosures for Investors . The final rule will require the disclosure of Scope 1 and Scope 2 greenhouse gas emissions, if material, which will be subject to phased-in assurance requirements, governance of climate-related risks, risk management processes and climate-related targets and goals. Within the notes to financial statements, the final rule requires disclosure of certain climate-related financial statement effects and metrics. Phased-in and effective for fiscal years beginning after December 15, 2024. Early adoption is permitted. The SEC stayed the effectiveness of the final rule in April 2024 pending judicial review. The Company is currently evaluating the impact of the adoption on its financial statement disclosures. Standard/Final Rule Description Effective Date Effect on the Financial Statements or Other Significant Matters In December 2023, the FASB issued ASU 2023-09, Improvements to Income Tax Disclosures. The new guidance requires an entity to disclose specific categories in the rate reconciliation and provide additional information for reconciling items that meet a quantitative threshold. Additionally, the guidance requires an entity to disclose annual income taxes paid (net of refunds received) disaggregated by federal (national), state and foreign taxes and disaggregate the information by jurisdiction based on a quantitative threshold. The guidance also requires an entity to disclose income (loss) from continuing operations before income tax expense (benefit) disaggregated between domestic and foreign and income tax expense (benefit) from continuing operations disaggregated by federal (national), state and foreign. Effective for annual periods beginning after December 15, 2024. Early adoption is permitted. The Company is currently evaluating the impact of the adoption on its financial statement disclosures. In November 2023, the FASB issued ASU 2023-07, Improvements to Reportable Segment Disclosures. The new guidance requires an entity to disclose, on an annual and interim basis, significant segment expenses that are regularly provided to the chief operating decision maker ("CODM") and included within segment profit or loss, as well as an amount of other segment items by reportable segment and a description of its composition. Additionally, the guidance requires an entity to disclose the title and position of the CODM and an explanation of how the CODM uses the reported measure(s) of segment profit or loss in assessing segment performance and deciding how to allocate resources. The update is required to be applied retrospectively to prior periods presented, based on the significant segment expense categories identified and disclosed in the period of adoption. Effective for annual periods beginning after December 15, 2023, and for interim periods beginning after December 15, 2024. Early adoption is permitted. The Company is currently evaluating the impact of the adoption on its financial statement disclosures.

Acquisitions, Dispositions and

Acquisitions, Dispositions and Plant Closures	9 Months Ended
	Sep. 30, 2024
Acquisitions, Dispositions and Plant Closures [Abstract]
Acquisitions, Dispositions and Plant Closures	Acquisitions, Dispositions and Plant Closures Acquisitions • Nutrinova Joint Venture In September 2023, the Company formed a food ingredients joint venture with Mitsui & Co., Ltd. ("Mitsui") under the name Nutrinova. The Company contributed receivables, inventory, property, plant and equipment, certain other assets, liabilities, technology and employees of its food ingredients business while retaining a 30% interest in the joint venture. Mitsui acquired the remaining 70% interest in the food ingredients business for a purchase price of $503 million, subject to transaction adjustments. The Company is accounting for its interest in the joint venture as an equity method investment, and its portion of the results continues to be included in the Engineered Materials segment. A gain on the transaction of $515 million was included in Gain (loss) on disposition of businesses and assets, net in the consolidated statements of operations for the year ended December 31, 2023. Plant Closures • Uentrop, Germany In October 2023, the Company announced the intended closure of its Polyamide 66 ("PA66") and High-Performance Nylon ("HPN") polymerization units at its facility in Uentrop, Germany to optimize production costs across its global network. These operations are included in the Company's Engineered Materials segment. The Company fully ceased operation of the PA66 polymerization unit and partially ceased operation of the HPN polymerization units during the nine months ended September 30, 2024. The exit and shutdown costs related to the closure of the PA66 and HPN polymerization units in Uentrop, Germany were as follows: Nine Months Ended (In $ millions) Restructuring (1) 16 Accelerated depreciation expense (2) 36 Total 52 ______________________________ (1) Included in Other (charges) gains, net in the unaudited interim consolidated statements of operations ( Note 18 ). (2) Included in Cost of sales in the unaudited interim consolidated statements of operations. • Mechelen, Belgium On February 29, 2024, the Company announced the intended closure of its facility in Mechelen, Belgium to optimize production costs across its global network. This operation is included in the Company's Engineered Materials segment. The Company plans to cease operations in the fourth quarter of 2024. The exit and shutdown costs related to the closure of the facility in Mechelen, Belgium were as follows: Nine Months Ended (In $ millions) Restructuring (1) 46 Accelerated depreciation expense (2) 34 Total 80 ______________________________ (1) Included in Other (charges) gains, net in the unaudited interim consolidated statements of operations ( Note 18 ). (2) Included in Cost of sales in the unaudited interim consolidated statements of operations. The Company expects to incur additional exit and shutdown costs related to the closure of the facility in Mechelen, Belgium of approximately $30 million, inclusive of estimated employee termination costs, through 2028.

Inventories

Inventories	9 Months Ended
	Sep. 30, 2024
Inventory Disclosure [Abstract]
Inventories	Inventories As of As of (In $ millions) Finished goods 1,807 1,604 Work-in-process 123 160 Raw materials and supplies 632 593 Total 2,562 2,357

Goodwill and Intangible Assets,

Goodwill and Intangible Assets, net	9 Months Ended
	Sep. 30, 2024
Goodwill and Intangible Assets Disclosure [Abstract]
Goodwill and Intangible Assets, Net	Goodwill and Intangible Assets, Net Goodwill Engineered Acetyl Chain Total (In $ millions) As of December 31, 2023 6,602 375 6,977 Exchange rate changes 17 3 20 As of September 30, 2024 (1) 6,619 378 6,997 ______________________________ (1) There were no accumulated impairment losses as of September 30, 2024. The Company assesses the recoverability of the carrying amount of its reporting unit goodwill either qualitatively or quantitatively annually during the third quarter of its fiscal year using June 30 balances or whenever events or changes in circumstances indicate that the carrying amount of the asset may not be fully recoverable. The Company completed qualitative evaluations on its reporting units, with the exception of the engineered materials reporting unit, and concluded that it was more likely than not that the fair value of these reporting units exceeded their carrying value. During the three months ended September 30, 2024, the Company experienced decreased demand, identified near-term negative trends in the automotive and industrial end-markets and experienced other challenging current macroeconomic conditions. Therefore, the engineered materials reporting unit was tested quantitatively using an equal weighting of the income approach based on the discounted estimated future cash flows of the reporting unit and market approach using the guideline public company method. The key assumptions used in the discounted cash flow valuation model include the discount rate, growth rate, tax rate, cash flow projections and terminal value rate. The discount rate was based on market participant data, including the Company's weighted average cost of capital adjusted for risks specific to the reporting unit. The growth rates and cash flow projections were based on historical trends and expected growth drivers such as macroeconomic trends in the industries and territories in which the reporting unit operates. The tax rate considers the operating structure of the reporting unit and tax rates in jurisdictions in which the reporting unit operates. A terminal value rate was applied to the final year of the projected period to reflect continued stable, perpetual growth. Under the market approach, the Company utilized earnings multiples for public companies similar to the engineered materials reporting unit adjusted for a control premium. Based on the quantitative test, the estimated fair value of the engineered materials reporting unit exceeded the carrying value of its underlying assets. Therefore, the Company did not record an impairment loss to goodwill during the nine months ended September 30, 2024. Although no impairment of the engineered materials reporting unit was identified, the estimated fair value exceeded its carrying value by less than 10%. While the Company believes the assumptions used in the impairment test were reasonable, changes in market conditions or key assumptions made in future quantitative assessments, including discount rates, growth rates, tax rates, cash flow projections and terminal value rates, could negatively impact the results of future impairment testing for any of the Company's reporting units and could result in the recognition of an impairment charge. Such charge could be material to the statements of operations and balance sheets in the period(s) recorded. Intangible Assets, Net Finite-lived intangible assets are as follows: Licenses Customer- Developed Covenants Total (In $ millions) Gross Asset Value As of December 31, 2023 41 2,437 601 55 3,134 Exchange rate changes — 33 3 — 36 As of September 30, 2024 41 2,470 604 55 3,170 Accumulated Amortization As of December 31, 2023 (38) (639) (95) (42) (814) Amortization — (87) (31) (1) (119) Exchange rate changes — (8) (1) — (9) As of September 30, 2024 (38) (734) (127) (43) (942) Net book value 3 1,736 477 12 2,228 Indefinite-lived intangible assets are as follows: Trademarks (In $ millions) As of December 31, 2023 1,655 Impairment losses (34) Exchange rate changes 9 As of September 30, 2024 1,630 The Company assesses the recoverability of the carrying amount of its indefinite-lived intangible assets either qualitatively or quantitatively annually during the third quarter of its fiscal year using June 30 balances or whenever events or changes in circumstances indicate that the carrying amount of the assets may not be fully recoverable. The Company completed qualitative evaluations on its indefinite-lived intangible assets, with the exception of those assigned to the engineered materials reporting unit, and concluded that it was more likely than not that the fair value of these indefinite-lived intangible assets exceeded their carrying value. Indefinite-lived intangible assets assigned to the engineered materials reporting unit were tested quantitatively utilizing the relief from royalty method under the income approach to determine the estimated fair value for each indefinite-lived intangible asset. The key assumptions used in this model include discount rates, royalty rates, growth rates, tax rates, sales projections and terminal value rates. The discount rate was based on the Company's weighted average return on assets adjusted for risks specific to the indefinite-lived intangible assets. Royalty rates are established by management using the most recent third party valuations and are periodically substantiated by third-party valuation consultants. The growth rates and sales projections were based on historical trends and expected growth drivers such as macroeconomic trends in the industries and territories in which the indefinite-lived intangible assets operate. The tax rate considers the operating structure of the Company and tax rates in jurisdictions in which the indefinite-lived intangible assets operate. A terminal value rate was applied to the final year of the projected period to reflect continued stable, perpetual growth. In connection with the Company's annual indefinite-lived intangible assets impairment assessment, the Company recorded a non-cash impairment loss of $34 million in Other charges (gains), net ( Note 1 8 ) to impair the net book value of certain trade names, primarily Zytel ® , included in the Engineered Materials segment. Other than these trade names, the estimated fair value of the Company's indefinite-lived intangible assets exceeded the carrying value of the underlying assets. While the Company believes the assumptions used in the impairment tests were reasonable, changes in market conditions or key assumptions made in future quantitative assessments, including discount rates, royalty rates, growth rates, tax rates, sales projections and terminal value rates, could negatively impact the results of future impairment testing and could result in the recognition of an impairment charge. Such charge could be material to the statements of operations and balance sheets in the period(s) recorded. During the nine months ended September 30, 2024, the Company did not renew or extend any intangible assets. Estimated amortization expense for the succeeding five fiscal years is as follows: (In $ millions) 2025 161 2026 161 2027 160 2028 160 2029 155

Current Other Liabilities

Current Other Liabilities	9 Months Ended
	Sep. 30, 2024
Other Liabilities, Current [Abstract]
Current Other Liabilities	Current Other Liabilities As of As of (In $ millions) Benefit obligations ( Note 8 ) 25 25 Customer rebates 80 96 Derivatives ( Note 12 ) 89 90 Interest ( Note 7 ) 177 246 Legal ( Note 14 ) 9 34 Operating leases 83 89 Restructuring ( Note 18 ) 74 18 Salaries and benefits 164 175 Sales and use tax/foreign withholding tax payable 149 128 Investment in affiliates 96 96 Other 137 157 Total 1,083 1,154

Debt

Debt	9 Months Ended
	Sep. 30, 2024
Debt Disclosure [Abstract]
Debt	Debt As of As of (In $ millions) Short-Term Borrowings and Current Installments of Long-Term Debt - Third Party and Affiliates Current installments of long-term debt 1,376 1,025 Short-term borrowings, including amounts due to affiliates (1) 54 146 Revolving credit facilities (2) 177 212 Total 1,607 1,383 ______________________________ (1) The weighted average interest rate was 2.2% and 2.9% as of September 30, 2024 and December 31, 2023, respectively. (2) The weighted average interest rate was 5.5% and 3.4% as of September 30, 2024 and December 31, 2023, respectively. As of As of (In $ millions) Long-Term Debt Senior unsecured notes due 2024, interest rate of 3.500% — 473 Senior unsecured notes due 2024, interest rate of 5.900% — 527 Senior unsecured notes due 2025, interest rate of 1.250% 336 331 Senior unsecured notes due 2025, interest rate of 6.050% 1,000 1,000 Senior unsecured notes due 2026, interest rate of 1.400% 400 400 Senior unsecured notes due 2026, interest rate of 4.777% 1,120 1,105 Senior unsecured notes due 2027, interest rate of 2.125% 559 551 Senior unsecured notes due 2027, interest rate of 6.165% 2,000 2,000 Senior unsecured term loan due 2027 (1) 880 880 Senior unsecured notes due 2028, interest rate of 0.625% 559 552 Senior unsecured notes due 2028, interest rate of 6.350% 1,000 1,000 Senior unsecured notes due 2029, interest rate of 5.337% 560 552 Senior unsecured notes due 2029, interest rate of 6.330% 750 750 Senior unsecured notes due 2030, interest rate of 6.550% 999 999 Senior unsecured notes due 2032, interest rate of 6.379% 1,000 1,000 Senior unsecured notes due 2033, interest rate of 6.700% 1,000 1,000 Pollution control and industrial revenue bonds due at various dates through 2030 (2) 126 127 Bank loans due at various dates through 2030 (3) 311 5 Obligations under finance leases due at various dates through 2054 159 148 Subtotal 12,759 13,400 Unamortized deferred financing costs (4) (59) (74) Current installments of long-term debt (1,376) (1,025) Total 11,324 12,301 ______________________________ (1) The interest rate was 6.718% and 6.943% as of September 30, 2024 and December 31, 2023, respectively. (2) Interest rates range from 4.1% to 5.0%. (3) The weighted average interest rate was 2.8% and 2.6% as of September 30, 2024 and December 31, 2023, respectively. (4) Related to the Company's long-term debt, excluding obligations under finance leases. Senior Credit Facilities In March 2022, Celanese, Celanese U.S. and certain subsidiaries entered into a term loan credit agreement (as amended to date, the "March 2022 U.S. Term Loan Credit Agreement" ), pursuant to which lenders provided a tranche of delayed-draw term loans due 5 years from issuance in an amount equal to $1.0 billion (the "5-year Term Loans"). Also in March 2022, Celanese, Celanese U.S. and certain subsidiaries entered into a new revolving credit agreement (as amended to date, the "U.S. Revolving Credit Agreement" and, together with the March 2022 U.S. Term Loan Credit Agreement, the "U.S. Credit Agreements") consisting of a $1.75 billion senior unsecured revolving credit facility (with a letter of credit sublimit), maturing in 2027 (the "U.S. Revolving Credit Facility"). The margin for borrowings under the U.S. Revolving Credit Facility was 1.00% to 2.00% above certain interbank rates at current Company credit ratings. In August 2023, the Company amended certain covenants in the March 2022 U.S. Term Loan Credit Agreement to permit refinancing of certain senior notes without requiring a mandatory prepayment under the March 2022 U.S. Term Loan Credit Agreement. On November 1, 2024, February 16, 2024 and February 21, 2023, the Company amended certain covenants in the U.S. Credit Agreements, including financial ratio maintenance covenants. The U.S. Credit Agreements are guaranteed by Celanese, Celanese U.S. and domestic subsidiaries together representing substantially all of the Company's U.S. assets and business operations (the "Subsidiary Guarantors"). The Subsidiary Guarantors are listed in Exhibit 22.1 to this Quarterly Report. In January 2023, Celanese (Shanghai) International Trading Co., Ltd ("CSIT"), a fully consolidated subsidiary, entered into a restatement of an existing credit facility agreement (the "China Revolving Credit Agreement") to upsize and modify the facility thereunder to consist of an aggregate CNY1.75 billion uncommitted senior unsecured revolving credit facility available under two tranches (with overdraft, bank guarantee and documentary credit sublimits) (the "CSIT January 2023 Facility", and together with any other revolving credit facilities available to the Company's subsidiaries in China, the "China Revolving Credit Facilities"). Obligations bear interest at certain fixed and floating rates. On April 7, 2024, the CSIT January 2023 Facility was reduced to CNY750 million. The China Revolving Credit Agreement is guaranteed by Celanese U.S. Also in January 2023, CSIT entered into a senior unsecured working capital loan contract for CNY800 million (the "China Working Capital Term Loan Agreement"), payable 12 months from withdrawal date and bearing interest at 0.5% less than certain interbank rates. The loan under the China Working Capital Term Loan Agreement was fully drawn in January 2023 and was fully repaid during the three months ended March 31, 2024. In December 2023, Celanese (Nanjing) Chemical Co., Ltd. ("CNC") entered into a senior unsecured working capital loan agreement for CNY800 million, payable on December 25, 2026 and bearing interest at 2.8% (the "CNC Working Capital Loan Agreement"). The loan under the CNC Working Capital Loan Agreement was fully drawn during the three months ended March 31, 2024. On June 28, 2024, CNC entered into a senior unsecured working capital loan agreement for CNY800 million, payable in installments until June 28, 2027 and bearing interest at 2.75% (the "CNC Three Year Working Capital Loan Agreement," together with the China Revolving Credit Agreement, the China Working Capital Term Loan Agreement and the CNC Working Capital Loan Agreement, the "China Credit Agreements," and the China Credit Agreements together with the U.S. Credit Agreements, the "Global Credit Agreements"). The CNC Three Year Working Capital Loan Agreement was partially drawn during the three months ended September 30, 2024. The Company expects that the China Credit Agreements will continue to facilitate its efficient repatriation of cash to the U.S. to repay debt and effectively redomicile a portion of its U.S. debt to China at a lower average interest rate. The Company's debt balances and amounts available for borrowing under its senior unsecured revolving credit facilities are as follows: As of (In $ millions) U.S. Revolving Credit Facility Borrowings outstanding 120 Available for borrowing 1,630 China Revolving Credit Facilities Borrowings outstanding 57 Available for borrowing 64 On November 1, 2024, Celanese U.S. entered into a senior unsecured term loan credit agreement (the "November 2024 U.S. Term Loan Credit Agreement"), pursuant to which the lenders provided a delayed-draw term loan due 364 days from the date of borrowing in an amount up to $1.0 billion. Amounts outstanding under the November 2024 U.S. Term Loan Credit Agreement will accrue interest at a rate equal to the Secured Overnight Financing Rate with an interest period of one or three months ("Term SOFR") plus a margin of 1.300% to 2.250% per annum, or the base rate plus a margin of 0.300% to 1.250%, in each case, based on the Company's senior unsecured debt rating, subject to further changes based on such ratings. The commitments under the November 2024 U.S. Term Loan Credit Agreement will terminate by March 15, 2025. The loan under the November 2024 U.S. Term Loan Credit Agreement was not drawn prior to issuance date of this Form 10-Q. Senior Notes The Company has outstanding senior unsecured notes, issued in public offerings registered under the Securities Act of 1933, as amended (the "Securities Act") (collectively, the "Senior Notes"). The Senior Notes were issued by Celanese U.S. and are guaranteed on a senior unsecured basis by Celanese and the Subsidiary Guarantors. Celanese U.S. may redeem some or all of each of the Senior Notes, prior to their respective maturity dates, at a redemption price of 100% of the principal amount, plus a "make-whole" premium as specified in the applicable indenture, plus accrued and unpaid interest, if any, to the redemption date. Accounts Receivable Purchasing Facility In June 2023, the Company entered into an amendment to the amended and restated receivables purchase agreement (the "Amended Receivables Purchase Agreement") under its U.S. accounts receivable purchasing facility among certain of the Company's subsidiaries, its wholly-owned, "bankruptcy remote" special purpose subsidiary ("SPE") and certain global financial institutions ("Purchasers"). The Amended Receivables Purchase Agreement extends the term of the accounts receivable purchasing facility such that the SPE may sell certain receivables until June 18, 2025. Under the Amended Receivables Purchase Agreement, transfers of U.S. accounts receivable from the SPE are treated as sales and are accounted for as a reduction in accounts receivable because the agreement transfers effective control over and risk related to the U.S. accounts receivable to the SPE. The Company and related subsidiaries have no continuing involvement in the transferred U.S. accounts receivable, other than collection and administrative responsibilities and, once sold, the U.S. accounts receivable are no longer available to satisfy creditors of the Company or the related subsidiaries. These sales are transacted at 100% of the face value of the relevant U.S. accounts receivable, resulting in derecognition of the U.S. accounts receivables from the Company's unaudited consolidated balance sheet. The Company de-recognized $1.2 billion and $1.4 billion of accounts receivable under this agreement for the nine months ended September 30, 2024 and year ended December 31, 2023, respectively, and collected $1.1 billion and $1.3 billion of accounts receivable sold under this agreement during the same periods. Unsold U.S. accounts receivable of $155 million were pledged by the SPE as collateral to the Purchasers as of September 30, 2024. Factoring and Discounting Agreements The Company has factoring agreements in Europe and Singapore with financial institutions to sell 100% and 90% of certain accounts receivable, respectively, on a non-recourse basis. The Company also has a factoring agreement in China with a financial institution to sell 100% of certain accounts receivable on a limited recourse basis. These transactions are treated as sales and are accounted for as reductions in accounts receivable because the agreements transfer effective control over and risk related to the receivables to the buyer. The Company has no material continuing involvement in the transferred receivables, other than collection and administrative responsibilities and, once sold, the accounts receivable are no longer available to satisfy creditors in the event of bankruptcy. The Company de-recognized $508 million and $423 million of accounts receivable under these factoring agreements for the nine months ended September 30, 2024 and year ended December 31, 2023, respectively, and collected $481 million and $407 million of accounts receivable sold under these factoring agreements during the same periods. The Company has master discounting agreements (the "Master Discounting Agreements") with financial institutions in China to discount, on a non-recourse basis, banker's acceptance drafts ("BADs"), classified as accounts receivable. Under the Master Discounting Agreements, transfers of BADs are treated as sales and are accounted for as a reduction in accounts receivable because the Master Discounting Agreements transfer effective control over and risk related to the transferred BADs to the financial institutions. The Company has no continuing involvement in the transferred BADs, and the BADs are no longer available to satisfy creditors in the event of a bankruptcy. The Company received $83 million and $45 million from the accounts receivable transferred under the Master Discounting Agreements as of September 30, 2024 and December 31, 2023, respectively. Covenants The Company's material financing arrangements contain customary covenants, such as events of default and change of control provisions, and in the case of the U.S. Credit Agreements the maintenance of certain financial ratios (subject to adjustment following certain qualifying acquisitions and dispositions, as set forth in the U.S. Credit Agreements, as amended). Failure to comply with these covenants, or the occurrence of any other event of default, could result in acceleration of the borrowings and other financial obligations. The Company is in compliance with the covenants in its material financing arrangements as of September 30, 2024.

Benefit Obligations

Benefit Obligations	9 Months Ended
	Sep. 30, 2024
Retirement Benefits [Abstract]
Benefit Obligations	Benefit Obligations The components of net periodic benefit cost are as follows: Three Months Ended September 30, Nine Months Ended September 30, 2024 2023 2024 2023 Pension Post-retirement Pension Post-retirement Pension Post-retirement Pension Post-retirement (In $ millions) Service cost 3 1 2 — 10 1 8 — Interest cost 31 — 32 1 94 1 98 2 Expected return on plan assets (34) — (32) — (102) — (98) — Total — 1 2 1 2 2 8 2 Benefit obligation funding is as follows: As of Total Expected 2024 (In $ millions) Cash contributions to defined benefit pension plans 21 29 Benefit payments to nonqualified pension plans 15 19 Benefit payments to other postretirement benefit plans 3 3 The Company's estimates of its U.S. defined benefit pension plan contributions reflect the provisions of the Pension Protection Act of 2006. Pension and postretirement benefit plan balances recognized in the unaudited consolidated balance sheets consist of the following: As of September 30, 2024 As of December 31, 2023 Pension Post-retirement Pension Post-retirement (In $ millions) Noncurrent Other assets 182 — 166 — Current Other liabilities (22) (3) (22) (3) Benefit obligations (399) (36) (415) (37) Net amount recognized (239) (39) (271) (40)

Environmental

Environmental	9 Months Ended
	Sep. 30, 2024
Environmental Remediation Obligations [Abstract]
Environmental	Environmental The Company is subject to environmental laws and regulations worldwide that impose limitations on the discharge of pollutants into the air and water, establish standards for the treatment, storage and disposal of solid and hazardous wastes, and impose record keeping and notification requirements. Failure to timely comply with these laws and regulations may expose the Company to penalties. The Company believes that it is in substantial compliance with all applicable environmental laws and regulations and engages in an ongoing process of updating its controls to mitigate compliance risks. 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. The components of environmental remediation liabilities, contained in Current and Noncurrent Other Liabilities, are as follows: As of As of (In $ millions) Demerger obligations ( Note 14 ) 13 14 Divestiture obligations ( Note 14 ) 12 13 Active sites 24 25 U.S. Superfund sites 10 8 Other environmental remediation liabilities 2 2 Total 61 62 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, demerger, orphan or U.S. Superfund sites (defined below). In addition, as part of the demerger agreement between the Company and Hoechst AG ("Hoechst"), a specified portion of the responsibility for environmental liabilities from a number of Hoechst divestitures was transferred to the Company ( Note 14 ). Certain of these sites, at which the Company maintains continuing involvement, were and continue to be designated as discontinued operations when closed. The Company provides for such obligations when the event of loss is probable and reasonably estimable. 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 period. U.S. Superfund Sites In the U.S., the Company may be subject to substantial claims brought by U.S. federal or state regulatory agencies or private individuals pursuant to statutory authority or common law. In particular, the Company has a potential liability under the U.S. Federal Comprehensive Environmental Response, Compensation and Liability Act of 1980, as amended, and related state laws (collectively referred to as "Superfund") for investigation and cleanup costs at certain sites. At most of these sites, numerous companies, including the Company, or one of its predecessor companies, have been notified that the U.S. Environmental Protection Agency ("EPA"), state governing bodies or private individuals consider such companies to be potentially responsible parties ("PRP") under Superfund or related laws. The proceedings relating to these sites are in various stages. The cleanup process has not been completed at most sites, and the status of the insurance coverage for some of these proceedings is uncertain. Consequently, the Company cannot accurately determine its ultimate liability for investigation or cleanup costs at these sites. As events progress at each site for which it has been named a PRP, the Company accrues any probable and reasonably estimable liabilities. In establishing these liabilities, the Company considers the contaminants of concern, the potential impact thereof, the relationship of the contaminants of concern to its current and historic operations, its shipment of waste to a site, its percentage of total waste shipped to the site, the types of wastes involved, the conclusions of any studies, the magnitude of any remedial actions that may be necessary and the number and viability of other PRPs. Often the Company joins with other PRPs to sign joint defense agreements that settle, among PRPs, each party's percentage allocation of costs at the site. Although the ultimate liability may differ from the estimate, the Company routinely reviews the liabilities and revises the estimate, as appropriate, based on the most current information available. One such site is the Diamond Alkali Superfund Site, which is comprised of a number of sub-sites, including the Lower Passaic River Study Area ("LPRSA"), which is the lower 17-mile stretch of the Passaic River ("Lower Passaic River Site"), and the Newark Bay Study Area. The Company and 70 other companies are parties to a May 2007 Administrative Order on Consent with the EPA to perform a Remedial Investigation/Feasibility Study ("RI/FS") at the Lower Passaic River Site in order to identify the levels of contaminants and potential cleanup actions, including the potential migration of contaminants between the LPRSA and the Newark Bay Study Area. In March 2016, the EPA issued its final Record of Decision concerning the remediation of the lower 8.3 miles of the Lower Passaic River Site ("Lower 8.3 Miles"). Pursuant to the EPA's Record of Decision, the Lower 8.3 Miles must be dredged bank to bank and an engineered cap must be installed at an EPA estimated cost of approximately $1.4 billion. In September 2021, the EPA issued a Record of Decision selecting an interim remedial plan for the upper 9 miles of the Lower Passaic River ("Upper 9 Miles"). Pursuant to the EPA's Record of Decision, targeted dredging will be conducted in the Upper 9 Miles to address surface sediments with elevated contamination followed by the installation of an engineered cap at an EPA estimated cost of $441 million. The Company owned and/or operated facilities in the vicinity of the Lower 8.3 Miles, but has found no evidence that it contributed any of the contaminants of concern to the Passaic River. In June 2018, Occidental Chemical Corporation ("OCC"), the successor to the Diamond Alkali Company, sued a subsidiary of the Company and 119 other parties alleging claims for joint and several damages, contribution and declaratory relief under Section 107 and 113 of Superfund for costs to clean up the LPRSA portion of the Diamond Alkali Superfund Site, Occidental Chemical Corporation v. 21st Century Fox America, Inc., et al, No. 2:18-CV-11273 (MCA) (LDW) (U.S. District Court New Jersey) (the "2018 OCC Lawsuit"), alleging that each of the defendants owned or operated a facility that contributed contamination to the LPRSA. With respect to the Company, the 2018 OCC lawsuit is limited to the former Celanese facility that Essex County, New Jersey has agreed to indemnify the Company for and does not change the Company's estimated liability for LPRSA cleanup costs. Separately, the United States lodged a Consent Decree in U.S. District Court for the District of New Jersey in December 2022 that will resolve the Company's liability (and that of more than 80 other settling defendants) to the EPA for costs to clean up both the Lower 8.3 Miles and Upper 9 Miles of the Lower Passaic River Site in exchange for a collective payment of $150 million, United States v. Alden Leeds, Inc., No. 2:22-7326 (MCA) (LDW) (U.S. District Court New Jersey) ("Consent Decree Action"). The Consent Decree also will provide the Company protection from contribution claims by others for costs incurred to clean up both the Lower 8.3 Miles and Upper 9 Miles of the Lower Passaic River Site. The Company's proposed payment toward the $150 million collective settlement payment is not material to the Company's results of operations, cash flows or financial position. The Consent Decree is still subject to public comment and court approval. In March 2023, the U.S. District Court for the District of New Jersey entered an order staying and administratively terminating the 2018 OCC Lawsuit, pending resolution of the request for judicial approval of the Consent Decree in the Consent Decree Action. Also in March 2023, OCC filed a new lawsuit against 40 parties, including a subsidiary of the Company, seeking to recover costs for remedial design work the EPA has ordered OCC to undertake for a portion of the LPRSA at an estimated cost of $71 million, Occidental Chemical Corporation v. Givaudan Fragrances Corporation, No. 2:23-cv-1699 (U.S. District Court New Jersey) (the "2023 OCC Lawsuit"). Like the earlier lawsuit, the 2023 OCC Lawsuit concerns the facility Essex County, New Jersey purchased and for which Essex County, New Jersey has agreed to defend and indemnify the Company. This new lawsuit does not change the Company's estimated liability for LPRSA cleanup costs. The Company will continue to vigorously defend these matters and continues to believe that its ultimate allocable share of the cleanup costs with respect to the Lower Passaic River Site, previously estimated at less than 1%, will not be material. Other Environmental Matters In April 2022, a methanol leak on a pipeline to the Company's Bishop, Texas facility was discovered. The release has been contained, the leak has been repaired and the pipeline has resumed operation. The Company promptly disclosed the incident to state and federal authorities, including the Texas Commission on Environmental Quality and the EPA, and remediation activities are now completed. While the Company has not received a notice of violation nor been assessed any fines or penalties to date, the Company recorded a reserve in Other current liabilities based on anticipated clean-up costs and possible penalties to state or federal authorities. The Company does not believe that resolution of this matter will have a material impact on its financial condition or results of operations.

Stockholders' Equity

Stockholders' Equity	9 Months Ended
	Sep. 30, 2024
Stockholders' Equity Note [Abstract]
Stockholders' Equity	Shareholders' Equity Common Stock The Company's Board of Directors follows a policy of declaring, subject to legally available funds, a quarterly cash dividend on each share of the Company's Common Stock, par value $0.0001 per share ("Common Stock"), unless the Company's Board of Directors, in its sole discretion, determines otherwise. The amount available to the Company to pay cash dividends is not currently restricted by the Global Credit Agreements and its indentures governing its senior unsecured notes. Any decision to declare and pay dividends in the future will be made at the discretion of the Company's Board of Directors, which may determine to cease to follow or to modify the Company's past practice, and will depend on, among other things, the results of operations, cash requirements, financial condition, contractual restrictions and other factors that the Company's Board of Directors may deem relevant. The Company declared a quarterly cash dividend of $0.70 per share on its Common Stock on October 17, 2024, amounting to $76 million. The cash dividend will be paid on November 13, 2024 to holders of record as of October 30, 2024. On November 4, 2024, the Company announced its intent to reduce its quarterly dividend by approximately 95 percent beginning in the first quarter of 2025. Treasury Stock The Company's Board of Directors authorizes repurchases of Common Stock from time to time. These authorizations give management discretion in determining the timing and conditions under which shares may be repurchased. This repurchase program does not have an expiration date. Total From Shares repurchased 69,324,429 Average purchase price per share $ 83.71 Shares repurchased (in $ millions) 5,803 Aggregate Board of Directors repurchase authorizations during the period (in $ millions) 6,866 The purchase of treasury stock reduces the number of shares outstanding. The repurchased shares may be used by the Company for compensation programs utilizing the Company's stock and other corporate purposes. The Company accounts for treasury stock using the cost method and includes treasury stock as a component of shareholders' equity. The Company did not repurchase any Common Stock during the nine months ended September 30, 2024 or 2023. Other Comprehensive Income (Loss), Net Three Months Ended September 30, 2024 2023 Gross Income Net Gross Income Net (In $ millions) Foreign currency translation gain (loss) 4 45 49 34 (27) 7 Gain (loss) on derivative hedges 16 — 16 (21) 4 (17) Pension and postretirement benefits gain (loss) — — — (1) — (1) Total 20 45 65 12 (23) (11) Nine Months Ended September 30, 2024 2023 Gross Income Net Gross Income Net (In $ millions) Foreign currency translation gain (loss) (20) 8 (12) (184) 3 (181) Gain (loss) on derivative hedges 32 (2) 30 (18) 5 (13) Pension and postretirement benefits gain (loss) (1) — (1) (2) 1 (1) Total 11 6 17 (204) 9 (195) Adjustments to Accumulated other comprehensive income (loss), net, are as follows: Foreign Gain (Loss) on Derivative Hedges ( Note 12 ) Pension and Postretirement Benefits Gain (Loss) ( Note 8 ) Accumulated (In $ millions) As of December 31, 2023 (701) (28) (15) (744) Other comprehensive income (loss) before reclassifications (20) 42 (1) 21 Amounts reclassified from accumulated other comprehensive income (loss) — (10) — (10) Income tax (provision) benefit 8 (2) — 6 As of September 30, 2024 (713) 2 (16) (727)

Other (Charges) Gains, Net

Other (Charges) Gains, Net	9 Months Ended
	Sep. 30, 2024
Restructuring and Related Activities [Abstract]
Other (Charges) Gains, Net	Other (Charges) Gains, Net Three Months Ended Nine Months Ended 2024 2023 2024 2023 (In $ millions) Restructuring (1) (27) (7) (84) (40) Asset impairments (34) (2) (9) (39) (2) (9) Plant/office closures — (1) — (1) Total (61) (17) (123) (50) ______________________________ (1) Includes employee termination benefits related to the previously announced closure of the Company's facility in Mechelen, Belgium ( Note 3 ), Company-wide business optimization projects and the previously announced closure of its polymerization units in Uentrop, Germany ( Note 3 ). (2) Primarily related to an impairment loss on certain trade names, primarily Zytel ® , arising from the Company's annual indefinite-lived intangible assets impairment assessment ( Note 5 ). The changes in the restructuring liabilities by business segment are as follows: Engineered Acetyl Other Total (In $ millions) Employee Termination Benefits As of December 31, 2023 13 2 3 18 Additions 77 1 9 87 Cash payments (21) (2) (7) (30) Other changes (2) (1) — (3) Exchange rate changes 2 — — 2 As of September 30, 2024 69 — 5 74

Income Taxes

Income Taxes	9 Months Ended
	Sep. 30, 2024
Income Tax Disclosure [Abstract]
Income Taxes	Income Taxes Three Months Ended Nine Months Ended 2024 2023 2024 2023 (In percentages) Effective income tax rate 33 (33) 24 (20) The effective income tax rate for the three and nine months ended September 30, 2024, was higher compared to the same period in 2023, primarily due to prior period impacts that did not recur in the current year, including deferred tax benefits of $293 million resulting from the relocation of certain intangible assets to align with the foreign operations acquired with the Mobility & Materials business from DuPont de Nemours, Inc., differences in the tax and U.S. GAAP gain resulting from the formation of the Nutrinova joint venture and decreases in valuation allowance on U.S. foreign tax credit carryforwards due to revised forecasts of foreign sourced income and expenses during the carryforward period. In addition, the effective income tax rate for the nine months ended September 30, 2024, was higher compared to the same period in 2023 due to non-recurring tax effects related to internal debt restructuring transactions in the current year. In December 2017, the Tax Cuts and Jobs Act (the "TCJA") was enacted and was effective January 1, 2018. The U.S. Treasury has issued various notices and final and proposed regulatory packages supplementing the TCJA provisions since 2018. There have been no material proposed or final regulatory packages during the three months ended September 30, 2024. In August 2022, the Inflation Reduction Act (the "IRA") was enacted and included a 1% excise tax on share repurchases in excess of $1 million, and a corporate minimum tax of 15% on adjusted book earnings. The corporate minimum tax paid is creditable in future years to the extent regular tax liability exceeds the minimum tax in any given year. The Company does not expect these provisions or any newly issued administrative guidance to have a material impact to future income tax expense. The IRA also provided various beneficial credits for energy efficiency related to manufacturing, transportation and fuels, hydrogen/carbon recapture and renewable energy, which the Company is evaluating in regard to planned projects. The Company will continue to monitor the expected impacts of any new guidance on the Company's filing positions and will record the impacts as discrete income tax expense adjustments in the period the guidance is finalized or becomes effective. Due to the TCJA and uncertainty as to future foreign source income, the Company previously recorded a valuation allowance on a substantial portion of its foreign tax credit carryforwards. The Company is currently evaluating tax planning strategies to enable the use of the Company's foreign tax credit carryforwards that may decrease the Company's effective tax rate in future periods as the valuation allowance is reversed. In December 2021, the Organization for Economic Co-operation and Development ("OECD") issued final Model Rules for Pillars One and Two of its Base Erosion and Profit Shifting ("BEPS") project. In general, Pillar One addresses nexus concerns and the allocation of profits among companies in which a multinational enterprise ("MNE") conducts its business. Pillar Two aims to ensure that all MNEs pay an effective tax rate of no less than 15% on their adjusted net income in each of the jurisdictions in which they have operations. Pillar Two is more impactful to the Company as it allows for assessment even if the individual countries do not enact its minimum tax provisions. In effect, Pillar Two allows any country within which an MNE operates to levy tax upon that MNE to the extent it determines that the MNE is paying less than a 15% effective tax rate on its adjusted net income. The taxes levied may then be allocated among the jurisdictions that conform to the OECD rules. In December 2022, the member states of the European Union ("EU") unanimously voted to adopt the OECD's minimum tax which was agreed to by consensus of the BEPS 2.0 (Pillars One and Two) signatory jurisdictions. Under the EU's minimum tax directive, member states are to adopt domestic legislation implementing the minimum tax rules effective for periods beginning on or after December 31, 2023, with Pillar Two's "under-taxed profit rule" to take effect for periods beginning on or after December 31, 2024. The EU effective dates are January 1, 2024, and January 1, 2025, for different aspects of the directive. Legislatures in multiple countries outside of the EU have also drafted legislation to implement the OECD's minimum tax proposals. In July 2023, the OECD published Administrative Guidance proposing certain safe harbor provisions, including an effective rate test and a routine profits test, which if satisfied effectively will delay effective dates of Pillar Two to January 1, 2027. The EU and a significant number of other countries are expected to implement the safe harbor in local legislation. Based on these safe harbor provisions, the Company currently expects that, in several material jurisdictions, including the U.S., Netherlands, Switzerland, Germany, China, Singapore and Canada, it will qualify for the safe harbor effectively extending the application of the global minimum tax until January 1, 2027. On June 17, 2024, the OECD published a fourth set of Administrative Guidance on the Global Anti-Base Erosion Model rules ("GloBE"). The additional guidance covers deferred tax liability recapture, divergences between GloBE and accounting carrying values, allocation of cross-border current taxes, allocation of cross-border deferred taxes, allocation of profits and taxes in structures including flow-through entities, and treatment of securitization vehicles. While the Company is still modeling the potential impact of the new administrative guidance, it is not expected to have a material impact in the short term due to the safe harbor provisions, effective for the years 2024 to 2026, published in the July 2023 Administrative Guidance. The Company will continue to monitor the developments and implementation of the OECD BEPS projects. Currently the Company does not meet the requirements for the application of Pillar One. The Company analyzed the application of the safe harbor provisions and does not expect a material impact in 2024 from the local adoption of the OECD Pillar Two proposals, but is continuing to model the effect of these provisions on its future effective tax rate and cash taxes. The Company's tax returns have been under audit for the years 2013 through 2015 by the United States, Netherlands and Germany (the "Authorities"). In September 2021, the Company received a draft joint audit report proposing adjustments to transfer pricing and the reallocation of income between the related jurisdictions. The Authorities also proposed to apply these adjustments to open tax years through 2019. The Company and the Authorities were unable to reach an agreement jointly and therefore the audits continued on a separate jurisdictional basis. In the fourth quarter of 2022, the Company concluded settlement discussions with the Dutch tax authority. In the third quarter of 2024, the Company concluded settlement discussions with the German tax authority related to the German transfer pricing audit. The Company is engaged in continuing discussions with the tax authority in the United States and is currently evaluating all additional potential remedies regarding the ongoing examination. In addition, the Company's income tax returns in Mexico are under audit for the year 2018, in Canada for the years 2016 through 2022, and in the United States for the years 2016 through 2020. In August 2023, the Company negotiated a partial settlement with the Mexico tax authority for its audit for the year 2018. The partial settlement did not have a material impact on income tax expense in the consolidated statements of operations for the year ended December 31, 2023. In September 2023, the Canadian tax authority opened tax audits for the years 2019 through 2022, and the audits are in the preliminary stages. The Company is in ongoing discussions regarding the audit findings with the Canadian tax authority for the years 2016 through 2018 and does not expect a material impact to income tax expense resulting from the audit. The audit in the United States for the years 2016 through 2020 is in the data gathering phase. As of September 30, 2024, the Company believes that an adequate provision for income taxes has been made for all open tax years related to the examinations by governmental authorities. However, the outcome of tax audits cannot be predicted with certainty. If any issues raised in the audits described above are resolved in a manner inconsistent with the Company's expectations or the Company is unsuccessful in defending its positions, the Company could be required to adjust its provision for income taxes in the period such resolution occurs. If required, any such adjustments could be material to the statements of operations and cash flows in the period(s) recorded.

Derivative Financial Instrument

Derivative Financial Instruments	9 Months Ended
	Sep. 30, 2024
Derivative Instruments and Hedging Activities Disclosure [Abstract]
Derivative Financial Instruments	Derivative Financial Instruments Information regarding changes in the fair value of the Company's derivative and non-derivative instruments is as follows: Gain (Loss) Recognized in Other Comprehensive Income (Loss) Gain (Loss) Recognized in Earnings (Loss) Three Months Ended September 30, Statement of Operations Classification 2024 2023 2024 2023 (In $ millions) Designated as Cash Flow Hedges Commodity swaps (11) 5 — 1 Cost of sales Interest rate swaps — — (2) (2) Interest expense Foreign currency forwards (1) — — 4 Cost of sales Total (12) 5 (2) 3 Designated as Fair Value Hedges Cross-currency swaps (1) (61) 18 (93) 40 Foreign exchange gain (loss), net Designated as Net Investment Hedges Foreign currency denominated debt (104) 61 — — N/A Cross-currency swaps (2) (112) 77 — — N/A Total (216) 138 — — Not Designated as Hedges Foreign currency forwards and swaps — — (9) (23) Foreign exchange gain (loss), net; Other income (expense), net ______________________________ (1) In conjunction with the offering of certain senior unsecured notes in August 2023, the Company entered into a cross-currency swap to effectively convert $500 million of the issued notes into a Japanese yen-denominated borrowing at prevailing yen interest rates, maturing on July 15, 2029. The swap qualifies and has been designated as a fair value hedge of the Company's foreign currency exchange rate exposure on the long-term debt of its Japanese yen-denominated subsidiary. Additionally, in conjunction with the offering of certain senior unsecured notes in August 2023, the Company entered into cross-currency swaps to effectively convert $1.0 billion of the issued notes into 5-year and 7-year euro-denominated borrowings at prevailing euro interest rates, maturing on November 15, 2028 and November 15, 2030, respectively. The swaps qualify and have been designated as fair value hedges of the Company's foreign currency exchange rate exposure on the long-term debt of its euro-denominated subsidiary. (2) On April 11, 2024, the Company entered into cross-currency swaps to effectively convert its $1.0 billion senior unsecured notes due 2033 ( Note 7 ) into Chinese yuan-denominated borrowings at prevailing yuan interest rates, maturing on November 15, 2033. The swaps qualify and have been designated as net investment hedges of the Company's foreign currency exchange rate exposure on the net investment of certain of its Chinese yuan-denominated subsidiaries. Gain (Loss) Recognized in Other Comprehensive Income (Loss) Gain (Loss) Recognized in Earnings (Loss) Nine Months Ended September 30, Statement of Operations Classification 2024 2023 2024 2023 (In $ millions) Designated as Cash Flow Hedges Commodity swaps (2) (2) (1) 2 Cost of sales Interest rate swaps — — (6) (6) Interest expense Foreign currency forwards (1) 4 — 2 Cost of sales Total (3) 2 (7) (2) Designated as Fair Value Hedges Cross-currency swaps (1) 49 18 17 40 Foreign exchange gain (loss), net Designated as Net Investment Hedges Foreign currency denominated debt (17) — — — N/A Cross-currency swaps (2) (8) (16) — — N/A Total (25) (16) — — Not Designated as Hedges Foreign currency forwards and swaps — — (10) (22) Foreign exchange gain (loss), net; Other income (expense), net ______________________________ (1) In conjunction with the offering of certain senior unsecured notes in August 2023, the Company entered into a cross-currency swap to effectively convert $500 million of the issued notes into a Japanese yen-denominated borrowing at prevailing yen interest rates, maturing on July 15, 2029. The swap qualifies and has been designated as a fair value hedge of the Company's foreign currency exchange rate exposure on the long-term debt of its Japanese yen-denominated subsidiary. Additionally, in conjunction with the offering of certain senior unsecured notes in August 2023, the Company entered into cross-currency swaps to effectively convert $1.0 billion of the issued notes into 5-year and 7-year euro-denominated borrowings at prevailing euro interest rates, maturing on November 15, 2028 and November 15, 2030, respectively. The swaps qualify and have been designated as fair value hedges of the Company's foreign currency exchange rate exposure on the long-term debt of its euro-denominated subsidiary. (2) On April 11, 2024, the Company entered into cross-currency swaps to effectively convert its $1.0 billion senior unsecured notes due 2033 ( Note 7 ) into Chinese yuan-denominated borrowings at prevailing yuan interest rates, maturing on November 15, 2033. The swaps qualify and have been designated as net investment hedges of the Company's foreign currency exchange rate exposure on the net investment of certain of its Chinese yuan-denominated subsidiaries. See Note 13 for additional information regarding the fair value of the Company's derivative instruments. Certain of the Company's commodity swaps, interest rate swaps, cross-currency swaps and foreign currency forwards and swaps permit the Company to net settle all contracts with the counterparty through a single payment in an agreed upon currency in the event of default or early termination of the contract, similar to a master netting arrangement. Information regarding the gross amounts of the Company's derivative instruments and the amounts offset in the unaudited consolidated balance sheets is as follows: As of As of (In $ millions) Derivative Assets Gross amount recognized 187 183 Gross amount offset in the consolidated balance sheets — — Net amount presented in the consolidated balance sheets 187 183 Gross amount not offset in the consolidated balance sheets 44 40 Net amount 143 143 As of As of (In $ millions) Derivative Liabilities Gross amount recognized 446 440 Gross amount offset in the consolidated balance sheets — — Net amount presented in the consolidated balance sheets 446 440 Gross amount not offset in the consolidated balance sheets 44 40 Net amount 402 400

Fair Value Measurements

Fair Value Measurements	9 Months Ended
	Sep. 30, 2024
Fair Value Disclosures [Abstract]
Fair Value Measurements	Fair Value Measurements The Company's financial assets and liabilities are measured at fair value on a recurring basis as follows: Derivative financial instruments include interest rate swaps, commodity swaps, cross-currency swaps and foreign currency forwards and swaps and are valued in the market using discounted cash flow techniques. These techniques incorporate Level 1 and Level 2 fair value measurement inputs such as interest rates and foreign currency exchange rates. These market inputs are utilized in the discounted cash flow calculation considering the instrument's term, notional amount, discount rate and credit risk. Significant inputs to the derivative valuation for interest rate swaps, commodity swaps, cross-currency swaps and foreign currency forwards and swaps are observable in the active markets and are classified as Level 2 in the fair value measurement hierarchy. Fair Value Measurement Significant Other Observable Inputs (Level 2) Other assets Other liabilities Notional Amount Current Noncurrent Current Noncurrent (In millions) (In $ millions) As of September 30, 2024 Derivatives Designated as Cash Flow Hedges Commodity swaps $ 52 4 34 1 — Foreign currency forwards and swaps $ 28 — — — — Derivatives Designated as Fair Value Hedges Cross-currency swaps $ 1,500 53 — 23 39 Derivatives Designated as Net Investment Hedges Cross-currency swaps € 4,569 50 — 28 292 Cross-currency swaps ¥ 7,268 39 — 25 20 Derivatives Not Designated as Hedges Foreign currency forwards and swaps $ 2,265 7 — 12 6 Total 153 34 89 357 As of December 31, 2023 Derivatives Designated as Cash Flow Hedges Commodity swaps $ 67 5 36 2 — Derivatives Designated as Fair Value Hedges Cross-currency swaps $ 1,500 40 — 11 61 Derivatives Designated as Net Investment Hedges Cross-currency swaps € 5,712 93 — 61 281 Derivatives Not Designated as Hedges Foreign currency forwards and swaps $ 1,954 9 — 16 8 Total 147 36 90 350 Carrying values and fair values of financial instruments that are not carried at fair value are as follows: Fair Value Measurement Carrying Significant Other Unobservable Total (In $ millions) As of September 30, 2024 Equity investments without readily determinable fair values 170 — — — Insurance contracts in nonqualified trusts 19 19 — 19 Long-term debt, including current installments of long-term debt 12,759 12,976 159 13,135 As of December 31, 2023 Equity investments without readily determinable fair values 170 — — — Insurance contracts in nonqualified trusts 21 21 — 21 Long-term debt, including current installments of long-term debt 13,400 13,514 148 13,662 In general, the equity investments included in the table above are not publicly traded and their fair values are not readily determinable. The Company believes the carrying values approximate fair value. Insurance contracts in nonqualified trusts consist of long-term fixed income securities, which are valued using independent vendor pricing models with observable inputs in the active market and therefore represent a Level 2 fair value measurement. The fair value of long-term debt is based on valuations from third-party banks and market quotations and is classified as Level 2 in the fair value measurement hierarchy. The fair value of obligations under finance leases, which are included in long-term debt in the unaudited consolidated balance sheets, is based on lease payments and discount rates, which are not observable in the market and therefore represents a Level 3 fair value measurement. As of September 30, 2024 and December 31, 2023, the fair values of cash and cash equivalents, receivables, trade payables, short-term borrowings and the current installments of long-term debt approximate carrying values due to the short-term nature of these instruments. These items have been excluded from the table with the exception of the current installments of long-term debt.

Commitments and Contingencies

Commitments and Contingencies	9 Months Ended
	Sep. 30, 2024
Commitments and Contingencies Disclosure [Abstract]
Commitments and Contingencies	Commitments and Contingencies Commitments Guarantees The Company has agreed to guarantee or indemnify third parties for environmental and other liabilities pursuant to a variety of agreements, including asset and business divestiture agreements, leases, settlement agreements and various agreements with affiliated companies. Although many of these obligations contain monetary and/or time limitations, others do not provide such limitations. The Company has accrued for all probable and reasonably estimable losses associated with all known matters or claims. These known obligations include the following: • Demerger Obligations In connection with the Hoechst demerger, the Company agreed to indemnify Hoechst, and its legal successors, for various liabilities under the demerger agreement, including for environmental liabilities associated with contamination arising either from environmental damage in general ("Category A") or under 19 divestiture agreements entered into by Hoechst prior to the demerger ("Category B") ( Note 9 ). The Company's obligation to indemnify Hoechst, and its legal successors, is capped under Category B at €250 million. If and to the extent the environmental damage should exceed €750 million in aggregate, the Company's obligation to indemnify Hoechst and its legal successors applies, but is then limited to 33.33% of the remediation cost without further limitations. Cumulative payments under the divestiture agreements as of September 30, 2024 are $116 million. Though the Company is significantly under its obligation cap under Category B, most of the divestiture agreements have become time barred and/or any notified environmental damage claims have been partially settled. The Company has also undertaken in the demerger agreement to indemnify Hoechst and its legal successors for (i) 33.33% of any and all Category A liabilities that result from Hoechst being held as the responsible party pursuant to public law or current or future environmental law or by third parties pursuant to private or public law related to contamination and (ii) liabilities that Hoechst is required to discharge, including tax liabilities, which are associated with businesses that were included in the demerger but were not demerged due to legal restrictions on the transfers of such items. These indemnities do not provide for any monetary or time limitations. The Company has not been requested by Hoechst to make any payments in connection with this indemnification. Accordingly, the Company has not made any payments to Hoechst and its legal successors. Based on the Company's evaluation of currently available information, including the lack of requests for indemnification, the Company cannot estimate the remaining demerger obligations, if any, in excess of amounts accrued. • Divestiture Obligations The Company and its predecessor companies agreed to indemnify third-party purchasers of former businesses and assets for various pre-closing conditions, as well as for breaches of representations, warranties and covenants. Such liabilities also include environmental liability, product liability, antitrust and other liabilities. These indemnifications and guarantees represent standard contractual terms associated with typical divestiture agreements and, other than environmental liabilities, the Company does not believe that they expose the Company to significant risk ( Note 9 ). The Company has divested numerous businesses, investments and facilities through agreements containing indemnifications or guarantees to the purchasers. Many of the obligations contain monetary and/or time limitations, which extend through 2037. The aggregate amount of outstanding indemnifications and guarantees provided for under these agreements is $102 million as of September 30, 2024. Other agreements do not provide for any monetary or time limitations. Based on the Company's evaluation of currently available information, including the number of requests for indemnification or other payment received by the Company, the Company cannot estimate the remaining divestiture obligations, if any, in excess of amounts accrued. Purchase Obligations In the normal course of business, the Company enters into various purchase commitments for goods and services. The Company maintains a number of "take-or-pay" contracts for purchases of raw materials, utilities and other services. Certain of the contracts contain a contract termination buy-out provision that allows for the Company to exit the contracts for amounts less than the remaining take-or-pay obligations. Additionally, the Company has other outstanding commitments representing maintenance and service agreements, energy and utility agreements, consulting contracts and software agreements. As of September 30, 2024, the Company had unconditional purchase obligations of $3.7 billion, of which $182 million will be paid in 2024, $589 million in 2025, $472 million in 2026, $416 million in 2027, $276 million in 2028 and the balance thereafter through 2042. Contingencies The Company is involved in legal and regulatory proceedings, lawsuits, claims and investigations incidental to the normal conduct of business, relating to such matters as product liability, land disputes, insurance coverage disputes, contracts, employment, antitrust or competition, intellectual property, personal injury and other actions in tort, workers' compensation, chemical exposure, asbestos exposure, taxes, trade compliance, acquisitions and divestitures, claims of current and legacy shareholders, past waste disposal practices and release of chemicals into the environment. The Company is actively defending those matters where the Company is named as a defendant and, based on the current facts, does not believe the outcomes from these matters would be material to the Company's results of operations, cash flows or financial position. As previously reported, in July 2020, the Company settled a European Commission competition law investigation involving certain of its subsidiaries and three other companies related to certain past ethylene purchases. Shell Chemicals Europe and another group of corporate claimants have filed claims for damages with the District Court of Amsterdam against four companies, including Celanese, arising from those activities, and the first court hearing was held in late September 2023. The Company intends to vigorously defend itself against these claims. While it is possible that additional parties could assert demands or claims related to this matter, based on information available at this time, the Company does not expect ultimate resolution of this matter to have a material impact on its financial condition or results of operations.

Segment Information

Segment Information	9 Months Ended
	Sep. 30, 2024
Segment Reporting [Abstract]
Segment Information	Segment Information Engineered Acetyl Other Eliminations Consolidated (In $ millions) Three Months Ended September 30, 2024 Net sales 1,481 1,190 — (23) (1) 2,648 Other (charges) gains, net ( Note 18 ) (60) 1 (2) — (61) Operating profit (loss) 102 239 (93) — 248 Equity in net earnings (loss) of affiliates 44 2 5 — 51 Depreciation and amortization 127 63 13 — 203 Capital expenditures 59 33 7 — 99 (2) Three Months Ended September 30, 2023 Net sales 1,528 1,220 — (25) (1) 2,723 Other (charges) gains, net ( Note 18 ) (15) — (2) — (17) Operating profit (loss) 691 (3) 272 (121) — 842 Equity in net earnings (loss) of affiliates 8 1 3 — 12 Depreciation and amortization 111 55 7 — 173 Capital expenditures 51 44 24 — 119 (2) ______________________________ (1) Includes intersegment sales primarily related to the Acetyl Chain. (2) Includes an increase in accrued capital expenditures of $11 million and a decrease of $12 million for the three months ended September 30, 2024 and 2023, respectively. (3) Includes a gain related to the formation of the Nutrinova joint venture included in Gain (loss) on disposition of businesses and assets, net in the unaudited interim consolidated statements of operations ( Note 3 ). Engineered Acetyl Other Eliminations Consolidated (In $ millions) Nine Months Ended September 30, 2024 Net sales 4,326 3,653 — (69) (1) 7,910 Other (charges) gains, net ( Note 18 ) (114) — (9) — (123) Operating profit (loss) 329 735 (356) — 708 Equity in net earnings (loss) of affiliates 140 7 10 — 157 Depreciation and amortization 395 181 40 — 616 Capital expenditures 137 109 45 — 291 (2) As of September 30, 2024 Goodwill and intangible assets, net 10,426 429 — — 10,855 Total assets 17,631 5,544 2,717 — 25,892 Nine Months Ended September 30, 2023 Net sales 4,743 3,703 — (75) (1) 8,371 Other (charges) gains, net ( Note 18 ) (44) (1) (5) — (50) Operating profit (loss) 961 (3) 845 (378) — 1,428 Equity in net earnings (loss) of affiliates 37 4 9 — 50 Depreciation and amortization 335 163 19 — 517 Capital expenditures 154 162 63 — 379 (2) As of December 31, 2023 Goodwill and intangible assets, net 10,525 427 — — 10,952 Total assets 17,930 5,538 3,129 — 26,597 ______________________________ (1) Includes intersegment sales primarily related to the Acetyl Chain. (2) Includes a decrease in accrued capital expenditures of $39 million and $61 million for the nine months ended September 30, 2024 and 2023, respectively. (3) Includes a gain related to the formation of the Nutrinova joint venture included in Gain (loss) on disposition of businesses and assets, net in the unaudited interim consolidated statements of operations ( Note 3 ).

Revenue Recognition

Revenue Recognition	9 Months Ended
	Sep. 30, 2024
Revenue Recognition and Deferred Revenue [Abstract]
Revenue Recognition	Revenue Recognition The Company has certain contracts that represent take-or-pay revenue arrangements in which the Company's performance obligations extend over multiple years. As of September 30, 2024, the Company had $1.1 billion of remaining performance obligations related to take-or-pay contracts. The Company expects to recognize approximately $235 million of its remaining performance obligations as Net sales in 2024, $473 million in 2025, $221 million in 2026 and the balance thereafter. Contract Balances Contract liabilities primarily relate to advances or deposits received from the Company's customers before revenue is recognized. These amounts are recorded as deferred revenue and are included in Current and Noncurrent Other liabilities in the unaudited consolidated balance sheets. The Company does not have any material contract assets as of September 30, 2024. Disaggregated Revenue In general, the Company's business segmentation is aligned according to the nature and economic characteristics of its products and customer relationships and provides meaningful disaggregation of each business segment's results of operations. The Company manages its Engineered Materials business segment through its project management pipeline, which is comprised of a broad range of projects that are solutions-based and are tailored to each customer's unique needs. Projects are identified and selected based on success rate and may involve a number of different polymers per project for use in multiple end-use applications. Therefore, the Company is agnostic toward products and end-use markets for the Engineered Materials business segment. The Company manages its Acetyl Chain business segment by leveraging its ability to sell chemicals externally to end-use markets or downstream to its acetate tow, intermediate chemistry, emulsion polymers, redispersible powders and ethylene vinyl acetate polymers businesses. Decisions to sell externally and geographically or downstream and along the Acetyl Chain are based on market demand, trade flows and maximizing the value of its chemicals. Therefore, the Company's strategic focus is on executing within this integrated chain model and less on driving product-specific revenue. Further disaggregation of Net sales by business segment and geographic destination is as follows: Three Months Ended Nine Months Ended 2024 2023 2024 2023 (In $ millions) Engineered Materials North America 419 449 1,211 1,399 Europe and Africa 414 462 1,313 1,541 Asia-Pacific 610 580 1,693 1,682 South America 38 37 109 121 Total 1,481 1,528 4,326 4,743 Acetyl Chain North America 374 366 1,152 1,092 Europe and Africa 406 395 1,250 1,292 Asia-Pacific 355 406 1,095 1,152 South America 32 28 87 92 Total (1) 1,167 1,195 3,584 3,628 ______________________________ (1) Excludes intersegment sales of $23 million and $25 million for the three months ended September 30, 2024 and 2023, respectively. Excludes intersegment sales of $69 million and $75 million for the nine months ended September 30, 2024 and 2023, respectively.

Earnings (Loss) Per Share

Earnings (Loss) Per Share	9 Months Ended
	Sep. 30, 2024
Earnings Per Share [Abstract]
Earnings (Loss) Per Share	Earnings (Loss) Per Share Three Months Ended Nine Months Ended 2024 2023 2024 2023 (In $ millions, except share data) Amounts attributable to Celanese Corporation Earnings (loss) from continuing operations 118 952 395 1,265 Earnings (loss) from discontinued operations (2) (1) (3) (3) Net earnings (loss) 116 951 392 1,262 Weighted average shares - basic 109,338,977 108,918,986 109,241,174 108,814,288 Incremental shares attributable to equity awards (1) 196,060 520,500 276,125 523,752 Weighted average shares - diluted 109,535,037 109,439,486 109,517,299 109,338,040 ______________________________ (1) Excludes stock options to purchase 293,045 and 219,963 shares of Common Stock for the three months ended September 30, 2024 and 2023, respectively; and 19 and 0 equity award shares for the three months ended September 30, 2024 and 2023, respectively, as their effect would have been antidilutive. Excludes stock options to purchase 149,643 and 190,651 shares of Common Stock for the nine months ended September 30, 2024 and 2023, respectively; and 74 and 42,998 equity award shares for the nine months ended September 30, 2024 and 2023, respectively, as their effect would have been antidilutive.

Pay vs Performance Disclosure

Pay vs Performance Disclosure - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
Pay vs Performance Disclosure
Net earnings (loss) attributable to Celanese Corporation	$ 116	$ 951	$ 392	$ 1,262

Insider Trading Arrangements

Insider Trading Arrangements	3 Months Ended
	Sep. 30, 2024
Trading Arrangements, by Individual
Material Terms of Trading Arrangement	During the quarter ended September 30, 2024, no director or Section 16 officer adopted or terminated any Rule 10b5-1 trading plans or "non-Rule 10b5-1 trading arrangements" as defined in Item 408 of Regulation S-K.
Rule 10b5-1 Arrangement Adopted	false
Non-Rule 10b5-1 Arrangement Adopted	false
Rule 10b5-1 Arrangement Terminated	false
Non-Rule 10b5-1 Arrangement Terminated	false

Recent Accounting Pronounceme_2

Recent Accounting Pronouncements (Policies)	9 Months Ended
	Sep. 30, 2024
Recent Accounting Pronouncements [Abstract]
Estimates and Assumptions	Estimates and Assumptions The preparation of unaudited interim consolidated financial statements in conformity with U.S. 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 unaudited interim consolidated financial statements and the reported amounts of net sales, 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.
New Accounting Pronouncements, Policy	The following table provides a brief description of recent Accounting Standard Updates ("ASU") issued by the Financial Accounting Standards Board ("FASB") and final rules issued by Securities and Exchange Commission ("SEC"): Standard/Final Rule Description Effective Date Effect on the Financial Statements or Other Significant Matters In November 2024, the FASB issued ASU 2024-03, Disaggregation of Income Statement Expenses (DISE) . The new guidance requires a public business entity ("PBE") to disclose, on an annual and interim basis, additional information about certain costs and expenses in the notes to financial statements. Specifically, in a tabular disclosure, the amounts of (a) purchases of inventory; (b) employee compensation; (c) depreciation; (d) intangible asset amortization; and (e) depreciation, depletion, and amortization recognized as part of oil- and gas-producing activities (or other amounts of depletion expense) included in each relevant expense caption. Within the same tabular disclosure, a PBE is required to include certain expense, gain, or loss amounts that are already required to be disclosed under U.S. GAAP. Additionally, a PBE is required to disclose a qualitative description of the amounts remaining in relevant expense captions that are not separately disaggregated quantitatively. The guidance also requires a PBE to disclose the total amount of selling expenses and, in annual reporting periods, an entity's definition of selling expenses. Effective for annual periods beginning after December 15, 2026, and for interim periods beginning after December 15, 2027. Early adoption is permitted. The Company is currently evaluating the impact of the adoption on its financial statement disclosures. In March 2024, the SEC issued Release No. 33-11275, The Enhancement and Standardization of Climate-Related Disclosures for Investors . The final rule will require the disclosure of Scope 1 and Scope 2 greenhouse gas emissions, if material, which will be subject to phased-in assurance requirements, governance of climate-related risks, risk management processes and climate-related targets and goals. Within the notes to financial statements, the final rule requires disclosure of certain climate-related financial statement effects and metrics. Phased-in and effective for fiscal years beginning after December 15, 2024. Early adoption is permitted. The SEC stayed the effectiveness of the final rule in April 2024 pending judicial review. The Company is currently evaluating the impact of the adoption on its financial statement disclosures. Standard/Final Rule Description Effective Date Effect on the Financial Statements or Other Significant Matters In December 2023, the FASB issued ASU 2023-09, Improvements to Income Tax Disclosures. The new guidance requires an entity to disclose specific categories in the rate reconciliation and provide additional information for reconciling items that meet a quantitative threshold. Additionally, the guidance requires an entity to disclose annual income taxes paid (net of refunds received) disaggregated by federal (national), state and foreign taxes and disaggregate the information by jurisdiction based on a quantitative threshold. The guidance also requires an entity to disclose income (loss) from continuing operations before income tax expense (benefit) disaggregated between domestic and foreign and income tax expense (benefit) from continuing operations disaggregated by federal (national), state and foreign. Effective for annual periods beginning after December 15, 2024. Early adoption is permitted. The Company is currently evaluating the impact of the adoption on its financial statement disclosures. In November 2023, the FASB issued ASU 2023-07, Improvements to Reportable Segment Disclosures. The new guidance requires an entity to disclose, on an annual and interim basis, significant segment expenses that are regularly provided to the chief operating decision maker ("CODM") and included within segment profit or loss, as well as an amount of other segment items by reportable segment and a description of its composition. Additionally, the guidance requires an entity to disclose the title and position of the CODM and an explanation of how the CODM uses the reported measure(s) of segment profit or loss in assessing segment performance and deciding how to allocate resources. The update is required to be applied retrospectively to prior periods presented, based on the significant segment expense categories identified and disclosed in the period of adoption. Effective for annual periods beginning after December 15, 2023, and for interim periods beginning after December 15, 2024. Early adoption is permitted. The Company is currently evaluating the impact of the adoption on its financial statement disclosures.

Acquisitions, Dispositions an_2

Acquisitions, Dispositions and Plant Closures Plant Closures (Tables)	9 Months Ended
	Sep. 30, 2024
Plant Closures [Abstract]
Schedule of Exit and Shutdown Cost Related to Closure	The exit and shutdown costs related to the closure of the PA66 and HPN polymerization units in Uentrop, Germany were as follows: Nine Months Ended (In $ millions) Restructuring (1) 16 Accelerated depreciation expense (2) 36 Total 52 ______________________________ (1) Included in Other (charges) gains, net in the unaudited interim consolidated statements of operations ( Note 18 ). (2) Included in Cost of sales in the unaudited interim consolidated statements of operations. The exit and shutdown costs related to the closure of the facility in Mechelen, Belgium were as follows: Nine Months Ended (In $ millions) Restructuring (1) 46 Accelerated depreciation expense (2) 34 Total 80 ______________________________ (1) Included in Other (charges) gains, net in the unaudited interim consolidated statements of operations ( Note 18 ). (2) Included in Cost of sales in the unaudited interim consolidated statements of operations.

Inventories (Tables)

Inventories (Tables)	9 Months Ended
	Sep. 30, 2024
Inventory Disclosure [Abstract]
Schedule of Inventories	As of As of (In $ millions) Finished goods 1,807 1,604 Work-in-process 123 160 Raw materials and supplies 632 593 Total 2,562 2,357

Goodwill and Intangible Asset_2

Goodwill and Intangible Assets, Net (Tables)	9 Months Ended
	Sep. 30, 2024
Goodwill and Intangible Assets Disclosure [Abstract]
Schedule of Goodwill	Engineered Acetyl Chain Total (In $ millions) As of December 31, 2023 6,602 375 6,977 Exchange rate changes 17 3 20 As of September 30, 2024 (1) 6,619 378 6,997 ______________________________ (1) There were no accumulated impairment losses as of September 30, 2024.
Schedule of Finite-Lived Intangible Assets	Finite-lived intangible assets are as follows: Licenses Customer- Developed Covenants Total (In $ millions) Gross Asset Value As of December 31, 2023 41 2,437 601 55 3,134 Exchange rate changes — 33 3 — 36 As of September 30, 2024 41 2,470 604 55 3,170 Accumulated Amortization As of December 31, 2023 (38) (639) (95) (42) (814) Amortization — (87) (31) (1) (119) Exchange rate changes — (8) (1) — (9) As of September 30, 2024 (38) (734) (127) (43) (942) Net book value 3 1,736 477 12 2,228
Schedule of Indefinite-Lived Intangible Assets	Indefinite-lived intangible assets are as follows: Trademarks (In $ millions) As of December 31, 2023 1,655 Impairment losses (34) Exchange rate changes 9 As of September 30, 2024 1,630
Schedule of Finite-Lived Intangible Assets, Future Amortization Expense	Estimated amortization expense for the succeeding five fiscal years is as follows: (In $ millions) 2025 161 2026 161 2027 160 2028 160 2029 155

Current Other Liabilities (Tabl

Current Other Liabilities (Tables)	9 Months Ended
	Sep. 30, 2024
Other Liabilities, Current [Abstract]
Schedule of Current Other Liabilities	As of As of (In $ millions) Benefit obligations ( Note 8 ) 25 25 Customer rebates 80 96 Derivatives ( Note 12 ) 89 90 Interest ( Note 7 ) 177 246 Legal ( Note 14 ) 9 34 Operating leases 83 89 Restructuring ( Note 18 ) 74 18 Salaries and benefits 164 175 Sales and use tax/foreign withholding tax payable 149 128 Investment in affiliates 96 96 Other 137 157 Total 1,083 1,154

Debt (Tables)

Debt (Tables)	9 Months Ended
	Sep. 30, 2024
Debt Disclosure [Abstract]
Schedule of Short-term Debt	As of As of (In $ millions) Short-Term Borrowings and Current Installments of Long-Term Debt - Third Party and Affiliates Current installments of long-term debt 1,376 1,025 Short-term borrowings, including amounts due to affiliates (1) 54 146 Revolving credit facilities (2) 177 212 Total 1,607 1,383 ______________________________ (1) The weighted average interest rate was 2.2% and 2.9% as of September 30, 2024 and December 31, 2023, respectively. (2) The weighted average interest rate was 5.5% and 3.4% as of September 30, 2024 and December 31, 2023, respectively.
Schedule of Long-term Debt	As of As of (In $ millions) Long-Term Debt Senior unsecured notes due 2024, interest rate of 3.500% — 473 Senior unsecured notes due 2024, interest rate of 5.900% — 527 Senior unsecured notes due 2025, interest rate of 1.250% 336 331 Senior unsecured notes due 2025, interest rate of 6.050% 1,000 1,000 Senior unsecured notes due 2026, interest rate of 1.400% 400 400 Senior unsecured notes due 2026, interest rate of 4.777% 1,120 1,105 Senior unsecured notes due 2027, interest rate of 2.125% 559 551 Senior unsecured notes due 2027, interest rate of 6.165% 2,000 2,000 Senior unsecured term loan due 2027 (1) 880 880 Senior unsecured notes due 2028, interest rate of 0.625% 559 552 Senior unsecured notes due 2028, interest rate of 6.350% 1,000 1,000 Senior unsecured notes due 2029, interest rate of 5.337% 560 552 Senior unsecured notes due 2029, interest rate of 6.330% 750 750 Senior unsecured notes due 2030, interest rate of 6.550% 999 999 Senior unsecured notes due 2032, interest rate of 6.379% 1,000 1,000 Senior unsecured notes due 2033, interest rate of 6.700% 1,000 1,000 Pollution control and industrial revenue bonds due at various dates through 2030 (2) 126 127 Bank loans due at various dates through 2030 (3) 311 5 Obligations under finance leases due at various dates through 2054 159 148 Subtotal 12,759 13,400 Unamortized deferred financing costs (4) (59) (74) Current installments of long-term debt (1,376) (1,025) Total 11,324 12,301 ______________________________ (1) The interest rate was 6.718% and 6.943% as of September 30, 2024 and December 31, 2023, respectively. (2) Interest rates range from 4.1% to 5.0%. (3) The weighted average interest rate was 2.8% and 2.6% as of September 30, 2024 and December 31, 2023, respectively. (4) Related to the Company's long-term debt, excluding obligations under finance leases.
Schedule of Balances Available for Borrowing	The Company's debt balances and amounts available for borrowing under its senior unsecured revolving credit facilities are as follows: As of (In $ millions) U.S. Revolving Credit Facility Borrowings outstanding 120 Available for borrowing 1,630 China Revolving Credit Facilities Borrowings outstanding 57 Available for borrowing 64

Benefit Obligations (Tables)

Benefit Obligations (Tables)	9 Months Ended
	Sep. 30, 2024
Retirement Benefits [Abstract]
Schedule of Net Periodic Benefit Costs Recognized	The components of net periodic benefit cost are as follows: Three Months Ended September 30, Nine Months Ended September 30, 2024 2023 2024 2023 Pension Post-retirement Pension Post-retirement Pension Post-retirement Pension Post-retirement (In $ millions) Service cost 3 1 2 — 10 1 8 — Interest cost 31 — 32 1 94 1 98 2 Expected return on plan assets (34) — (32) — (102) — (98) — Total — 1 2 1 2 2 8 2
Schedule of Company Commitments to Fund Benefit Obligations	Benefit obligation funding is as follows: As of Total Expected 2024 (In $ millions) Cash contributions to defined benefit pension plans 21 29 Benefit payments to nonqualified pension plans 15 19 Benefit payments to other postretirement benefit plans 3 3
Schedule of Defined Benefit Plans Disclosures	Pension and postretirement benefit plan balances recognized in the unaudited consolidated balance sheets consist of the following: As of September 30, 2024 As of December 31, 2023 Pension Post-retirement Pension Post-retirement (In $ millions) Noncurrent Other assets 182 — 166 — Current Other liabilities (22) (3) (22) (3) Benefit obligations (399) (36) (415) (37) Net amount recognized (239) (39) (271) (40)

Environmental (Tables)

Environmental (Tables)	9 Months Ended
	Sep. 30, 2024
Environmental Remediation Obligations [Abstract]
Schedule of Environmental Remediation Reserves	The components of environmental remediation liabilities, contained in Current and Noncurrent Other Liabilities, are as follows: As of As of (In $ millions) Demerger obligations ( Note 14 ) 13 14 Divestiture obligations ( Note 14 ) 12 13 Active sites 24 25 U.S. Superfund sites 10 8 Other environmental remediation liabilities 2 2 Total 61 62

Stockholders' Equity (Tables)

Stockholders' Equity (Tables)	9 Months Ended
	Sep. 30, 2024
Stockholders' Equity Note [Abstract]
Schedule of Treasury Stock	Total From Shares repurchased 69,324,429 Average purchase price per share $ 83.71 Shares repurchased (in $ millions) 5,803 Aggregate Board of Directors repurchase authorizations during the period (in $ millions) 6,866
Schedule of Components of Other Comprehensive Income (Loss), Net	Three Months Ended September 30, 2024 2023 Gross Income Net Gross Income Net (In $ millions) Foreign currency translation gain (loss) 4 45 49 34 (27) 7 Gain (loss) on derivative hedges 16 — 16 (21) 4 (17) Pension and postretirement benefits gain (loss) — — — (1) — (1) Total 20 45 65 12 (23) (11) Nine Months Ended September 30, 2024 2023 Gross Income Net Gross Income Net (In $ millions) Foreign currency translation gain (loss) (20) 8 (12) (184) 3 (181) Gain (loss) on derivative hedges 32 (2) 30 (18) 5 (13) Pension and postretirement benefits gain (loss) (1) — (1) (2) 1 (1) Total 11 6 17 (204) 9 (195)
Schedule of Adjustments to Accumulated Other Comprehensive Income (Loss), Net	Adjustments to Accumulated other comprehensive income (loss), net, are as follows: Foreign Gain (Loss) on Derivative Hedges ( Note 12 ) Pension and Postretirement Benefits Gain (Loss) ( Note 8 ) Accumulated (In $ millions) As of December 31, 2023 (701) (28) (15) (744) Other comprehensive income (loss) before reclassifications (20) 42 (1) 21 Amounts reclassified from accumulated other comprehensive income (loss) — (10) — (10) Income tax (provision) benefit 8 (2) — 6 As of September 30, 2024 (713) 2 (16) (727)

Other (Charges) Gains, Net (Tab

Other (Charges) Gains, Net (Tables)	9 Months Ended
	Sep. 30, 2024
Restructuring and Related Activities [Abstract]
Schedule of Other (Charges) Gains, Net	Three Months Ended Nine Months Ended 2024 2023 2024 2023 (In $ millions) Restructuring (1) (27) (7) (84) (40) Asset impairments (34) (2) (9) (39) (2) (9) Plant/office closures — (1) — (1) Total (61) (17) (123) (50) ______________________________ (1) Includes employee termination benefits related to the previously announced closure of the Company's facility in Mechelen, Belgium ( Note 3 ), Company-wide business optimization projects and the previously announced closure of its polymerization units in Uentrop, Germany ( Note 3 ). (2) Primarily related to an impairment loss on certain trade names, primarily Zytel ® , arising from the Company's annual indefinite-lived intangible assets impairment assessment ( Note 5 ).
Schedule of Restructuring Reserve by Type of Cost	The changes in the restructuring liabilities by business segment are as follows: Engineered Acetyl Other Total (In $ millions) Employee Termination Benefits As of December 31, 2023 13 2 3 18 Additions 77 1 9 87 Cash payments (21) (2) (7) (30) Other changes (2) (1) — (3) Exchange rate changes 2 — — 2 As of September 30, 2024 69 — 5 74

Income Taxes (Tables)

Income Taxes (Tables)	9 Months Ended
	Sep. 30, 2024
Income Tax Disclosure [Abstract]
Schedule of Effective Tax Rate	Three Months Ended Nine Months Ended 2024 2023 2024 2023 (In percentages) Effective income tax rate 33 (33) 24 (20)

Derivative Financial Instrume_2

Derivative Financial Instruments (Tables)	9 Months Ended
	Sep. 30, 2024
Derivative Instruments and Hedging Activities Disclosure [Abstract]
Schedule of Changes in Fair Value of Derivatives	Information regarding changes in the fair value of the Company's derivative and non-derivative instruments is as follows: Gain (Loss) Recognized in Other Comprehensive Income (Loss) Gain (Loss) Recognized in Earnings (Loss) Three Months Ended September 30, Statement of Operations Classification 2024 2023 2024 2023 (In $ millions) Designated as Cash Flow Hedges Commodity swaps (11) 5 — 1 Cost of sales Interest rate swaps — — (2) (2) Interest expense Foreign currency forwards (1) — — 4 Cost of sales Total (12) 5 (2) 3 Designated as Fair Value Hedges Cross-currency swaps (1) (61) 18 (93) 40 Foreign exchange gain (loss), net Designated as Net Investment Hedges Foreign currency denominated debt (104) 61 — — N/A Cross-currency swaps (2) (112) 77 — — N/A Total (216) 138 — — Not Designated as Hedges Foreign currency forwards and swaps — — (9) (23) Foreign exchange gain (loss), net; Other income (expense), net ______________________________ (1) In conjunction with the offering of certain senior unsecured notes in August 2023, the Company entered into a cross-currency swap to effectively convert $500 million of the issued notes into a Japanese yen-denominated borrowing at prevailing yen interest rates, maturing on July 15, 2029. The swap qualifies and has been designated as a fair value hedge of the Company's foreign currency exchange rate exposure on the long-term debt of its Japanese yen-denominated subsidiary. Additionally, in conjunction with the offering of certain senior unsecured notes in August 2023, the Company entered into cross-currency swaps to effectively convert $1.0 billion of the issued notes into 5-year and 7-year euro-denominated borrowings at prevailing euro interest rates, maturing on November 15, 2028 and November 15, 2030, respectively. The swaps qualify and have been designated as fair value hedges of the Company's foreign currency exchange rate exposure on the long-term debt of its euro-denominated subsidiary. (2) On April 11, 2024, the Company entered into cross-currency swaps to effectively convert its $1.0 billion senior unsecured notes due 2033 ( Note 7 ) into Chinese yuan-denominated borrowings at prevailing yuan interest rates, maturing on November 15, 2033. The swaps qualify and have been designated as net investment hedges of the Company's foreign currency exchange rate exposure on the net investment of certain of its Chinese yuan-denominated subsidiaries. Gain (Loss) Recognized in Other Comprehensive Income (Loss) Gain (Loss) Recognized in Earnings (Loss) Nine Months Ended September 30, Statement of Operations Classification 2024 2023 2024 2023 (In $ millions) Designated as Cash Flow Hedges Commodity swaps (2) (2) (1) 2 Cost of sales Interest rate swaps — — (6) (6) Interest expense Foreign currency forwards (1) 4 — 2 Cost of sales Total (3) 2 (7) (2) Designated as Fair Value Hedges Cross-currency swaps (1) 49 18 17 40 Foreign exchange gain (loss), net Designated as Net Investment Hedges Foreign currency denominated debt (17) — — — N/A Cross-currency swaps (2) (8) (16) — — N/A Total (25) (16) — — Not Designated as Hedges Foreign currency forwards and swaps — — (10) (22) Foreign exchange gain (loss), net; Other income (expense), net ______________________________ (1) In conjunction with the offering of certain senior unsecured notes in August 2023, the Company entered into a cross-currency swap to effectively convert $500 million of the issued notes into a Japanese yen-denominated borrowing at prevailing yen interest rates, maturing on July 15, 2029. The swap qualifies and has been designated as a fair value hedge of the Company's foreign currency exchange rate exposure on the long-term debt of its Japanese yen-denominated subsidiary. Additionally, in conjunction with the offering of certain senior unsecured notes in August 2023, the Company entered into cross-currency swaps to effectively convert $1.0 billion of the issued notes into 5-year and 7-year euro-denominated borrowings at prevailing euro interest rates, maturing on November 15, 2028 and November 15, 2030, respectively. The swaps qualify and have been designated as fair value hedges of the Company's foreign currency exchange rate exposure on the long-term debt of its euro-denominated subsidiary. (2) On April 11, 2024, the Company entered into cross-currency swaps to effectively convert its $1.0 billion senior unsecured notes due 2033 ( Note 7 ) into Chinese yuan-denominated borrowings at prevailing yuan interest rates, maturing on November 15, 2033. The swaps qualify and have been designated as net investment hedges of the Company's foreign currency exchange rate exposure on the net investment of certain of its Chinese yuan-denominated subsidiaries.
Offsetting Assets	Information regarding the gross amounts of the Company's derivative instruments and the amounts offset in the unaudited consolidated balance sheets is as follows: As of As of (In $ millions) Derivative Assets Gross amount recognized 187 183 Gross amount offset in the consolidated balance sheets — — Net amount presented in the consolidated balance sheets 187 183 Gross amount not offset in the consolidated balance sheets 44 40 Net amount 143 143
Offsetting Liabilities	As of As of (In $ millions) Derivative Liabilities Gross amount recognized 446 440 Gross amount offset in the consolidated balance sheets — — Net amount presented in the consolidated balance sheets 446 440 Gross amount not offset in the consolidated balance sheets 44 40 Net amount 402 400

Fair Value Measurements (Tables

Fair Value Measurements (Tables)	9 Months Ended
	Sep. 30, 2024
Fair Value Disclosures [Abstract]
Schedule of Assets and Liabilities Measured at Fair Value on a Recurring Basis	The Company's financial assets and liabilities are measured at fair value on a recurring basis as follows: Derivative financial instruments include interest rate swaps, commodity swaps, cross-currency swaps and foreign currency forwards and swaps and are valued in the market using discounted cash flow techniques. These techniques incorporate Level 1 and Level 2 fair value measurement inputs such as interest rates and foreign currency exchange rates. These market inputs are utilized in the discounted cash flow calculation considering the instrument's term, notional amount, discount rate and credit risk. Significant inputs to the derivative valuation for interest rate swaps, commodity swaps, cross-currency swaps and foreign currency forwards and swaps are observable in the active markets and are classified as Level 2 in the fair value measurement hierarchy. Fair Value Measurement Significant Other Observable Inputs (Level 2) Other assets Other liabilities Notional Amount Current Noncurrent Current Noncurrent (In millions) (In $ millions) As of September 30, 2024 Derivatives Designated as Cash Flow Hedges Commodity swaps $ 52 4 34 1 — Foreign currency forwards and swaps $ 28 — — — — Derivatives Designated as Fair Value Hedges Cross-currency swaps $ 1,500 53 — 23 39 Derivatives Designated as Net Investment Hedges Cross-currency swaps € 4,569 50 — 28 292 Cross-currency swaps ¥ 7,268 39 — 25 20 Derivatives Not Designated as Hedges Foreign currency forwards and swaps $ 2,265 7 — 12 6 Total 153 34 89 357 As of December 31, 2023 Derivatives Designated as Cash Flow Hedges Commodity swaps $ 67 5 36 2 — Derivatives Designated as Fair Value Hedges Cross-currency swaps $ 1,500 40 — 11 61 Derivatives Designated as Net Investment Hedges Cross-currency swaps € 5,712 93 — 61 281 Derivatives Not Designated as Hedges Foreign currency forwards and swaps $ 1,954 9 — 16 8 Total 147 36 90 350
Schedule of Carrying Values and Fair Values of Financial Instruments	Carrying values and fair values of financial instruments that are not carried at fair value are as follows: Fair Value Measurement Carrying Significant Other Unobservable Total (In $ millions) As of September 30, 2024 Equity investments without readily determinable fair values 170 — — — Insurance contracts in nonqualified trusts 19 19 — 19 Long-term debt, including current installments of long-term debt 12,759 12,976 159 13,135 As of December 31, 2023 Equity investments without readily determinable fair values 170 — — — Insurance contracts in nonqualified trusts 21 21 — 21 Long-term debt, including current installments of long-term debt 13,400 13,514 148 13,662

Segment Information (Tables)

Segment Information (Tables)	9 Months Ended
	Sep. 30, 2024
Segment Reporting [Abstract]
Schedule of Business Segments	Engineered Acetyl Other Eliminations Consolidated (In $ millions) Three Months Ended September 30, 2024 Net sales 1,481 1,190 — (23) (1) 2,648 Other (charges) gains, net ( Note 18 ) (60) 1 (2) — (61) Operating profit (loss) 102 239 (93) — 248 Equity in net earnings (loss) of affiliates 44 2 5 — 51 Depreciation and amortization 127 63 13 — 203 Capital expenditures 59 33 7 — 99 (2) Three Months Ended September 30, 2023 Net sales 1,528 1,220 — (25) (1) 2,723 Other (charges) gains, net ( Note 18 ) (15) — (2) — (17) Operating profit (loss) 691 (3) 272 (121) — 842 Equity in net earnings (loss) of affiliates 8 1 3 — 12 Depreciation and amortization 111 55 7 — 173 Capital expenditures 51 44 24 — 119 (2) ______________________________ (1) Includes intersegment sales primarily related to the Acetyl Chain. (2) Includes an increase in accrued capital expenditures of $11 million and a decrease of $12 million for the three months ended September 30, 2024 and 2023, respectively. (3) Includes a gain related to the formation of the Nutrinova joint venture included in Gain (loss) on disposition of businesses and assets, net in the unaudited interim consolidated statements of operations ( Note 3 ). Engineered Acetyl Other Eliminations Consolidated (In $ millions) Nine Months Ended September 30, 2024 Net sales 4,326 3,653 — (69) (1) 7,910 Other (charges) gains, net ( Note 18 ) (114) — (9) — (123) Operating profit (loss) 329 735 (356) — 708 Equity in net earnings (loss) of affiliates 140 7 10 — 157 Depreciation and amortization 395 181 40 — 616 Capital expenditures 137 109 45 — 291 (2) As of September 30, 2024 Goodwill and intangible assets, net 10,426 429 — — 10,855 Total assets 17,631 5,544 2,717 — 25,892 Nine Months Ended September 30, 2023 Net sales 4,743 3,703 — (75) (1) 8,371 Other (charges) gains, net ( Note 18 ) (44) (1) (5) — (50) Operating profit (loss) 961 (3) 845 (378) — 1,428 Equity in net earnings (loss) of affiliates 37 4 9 — 50 Depreciation and amortization 335 163 19 — 517 Capital expenditures 154 162 63 — 379 (2) As of December 31, 2023 Goodwill and intangible assets, net 10,525 427 — — 10,952 Total assets 17,930 5,538 3,129 — 26,597 ______________________________ (1) Includes intersegment sales primarily related to the Acetyl Chain. (2) Includes a decrease in accrued capital expenditures of $39 million and $61 million for the nine months ended September 30, 2024 and 2023, respectively. (3) Includes a gain related to the formation of the Nutrinova joint venture included in Gain (loss) on disposition of businesses and assets, net in the unaudited interim consolidated statements of operations ( Note 3 ).

Revenue Recognition (Tables)

Revenue Recognition (Tables)	9 Months Ended
	Sep. 30, 2024
Revenue Recognition and Deferred Revenue [Abstract]
Disaggregation of Revenue	Further disaggregation of Net sales by business segment and geographic destination is as follows: Three Months Ended Nine Months Ended 2024 2023 2024 2023 (In $ millions) Engineered Materials North America 419 449 1,211 1,399 Europe and Africa 414 462 1,313 1,541 Asia-Pacific 610 580 1,693 1,682 South America 38 37 109 121 Total 1,481 1,528 4,326 4,743 Acetyl Chain North America 374 366 1,152 1,092 Europe and Africa 406 395 1,250 1,292 Asia-Pacific 355 406 1,095 1,152 South America 32 28 87 92 Total (1) 1,167 1,195 3,584 3,628 ______________________________ (1) Excludes intersegment sales of $23 million and $25 million for the three months ended September 30, 2024 and 2023, respectively. Excludes intersegment sales of $69 million and $75 million for the nine months ended September 30, 2024 and 2023, respectively.

Earnings (Loss) Per Share (Tabl

Earnings (Loss) Per Share (Tables)	9 Months Ended
	Sep. 30, 2024
Earnings Per Share [Abstract]
Schedule of Earnings (Loss) Per Share	Three Months Ended Nine Months Ended 2024 2023 2024 2023 (In $ millions, except share data) Amounts attributable to Celanese Corporation Earnings (loss) from continuing operations 118 952 395 1,265 Earnings (loss) from discontinued operations (2) (1) (3) (3) Net earnings (loss) 116 951 392 1,262 Weighted average shares - basic 109,338,977 108,918,986 109,241,174 108,814,288 Incremental shares attributable to equity awards (1) 196,060 520,500 276,125 523,752 Weighted average shares - diluted 109,535,037 109,439,486 109,517,299 109,338,040 ______________________________ (1) Excludes stock options to purchase 293,045 and 219,963 shares of Common Stock for the three months ended September 30, 2024 and 2023, respectively; and 19 and 0 equity award shares for the three months ended September 30, 2024 and 2023, respectively, as their effect would have been antidilutive. Excludes stock options to purchase 149,643 and 190,651 shares of Common Stock for the nine months ended September 30, 2024 and 2023, respectively; and 74 and 42,998 equity award shares for the nine months ended September 30, 2024 and 2023, respectively, as their effect would have been antidilutive.

Description of the Company an_2

Description of the Company and Basis of Presentation (Narrative) (Details)	Sep. 30, 2024
Consolidated Ventures
Variable Interest Entity [Line Items]
Noncontrolling interest, ownership percentage by parent	100%

Acquisitions, Dispositions an_3

Acquisitions, Dispositions and Plant Closures Plant Closures - Narrative (Details) - USD ($) $ in Millions	1 Months Ended	3 Months Ended		9 Months Ended
	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
Restructuring Cost and Reserve [Line Items]
Gain (loss) on disposition of businesses and assets, net		$ (3)	$ 503	$ (12)	$ 508
Mechelen, Belgium | Engineered Materials
Restructuring Cost and Reserve [Line Items]
Restructuring and related cost, expected cost		$ 30		$ 30
Nutrinova Joint Venture
Restructuring Cost and Reserve [Line Items]
Gain (loss) on disposition of businesses and assets, net	$ 515
Celanese Corporation | Nutrinova Joint Venture
Restructuring Cost and Reserve [Line Items]
Equity method investment, ownership percentage	30%		30%		30%
Mitsui & Co. Ltd. | Nutrinova Joint Venture
Restructuring Cost and Reserve [Line Items]
Equity method investment, ownership percentage	70%		70%		70%
Proceeds from sale of businesses and assets, net	$ 503

Acquisitions, Dispositions an_4

Acquisitions, Dispositions and Plant Closures Plant Closures - Schedule of Exit and Shutdown Cost Related to Closure (Details) - USD ($) $ in Millions		3 Months Ended			9 Months Ended
		Sep. 30, 2024	[1]	Sep. 30, 2023	Sep. 30, 2024		Sep. 30, 2023
Restructuring Cost and Reserve [Line Items]
One Time Termination Benefits		$ 27		$ 7	$ 84	[1]	$ 40
Uentrop, Germany | Engineered Materials
Restructuring Cost and Reserve [Line Items]
One Time Termination Benefits	[2]				16
Accelerated depreciation expense	[3]				36
Plant Shutdown Costs					52
Mechelen, Belgium | Engineered Materials
Restructuring Cost and Reserve [Line Items]
One Time Termination Benefits	[4]				46
Accelerated depreciation expense	[5]				34
Plant Shutdown Costs					$ 80
[1] Includes employee termination benefits related to the previously announced closure of the Company's facility in Mechelen, Belgium ( Note 3 ), Company-wide business optimization projects and the previously announced closure of its polymerization units in Uentrop, Germany ( Note 3 ). Included in Other (charges) gains, net in the unaudited interim consolidated statements of operations ( Note 18 ). Included in Cost of sales in the unaudited interim consolidated statements of operations. Included in Other (charges) gains, net in the unaudited interim consolidated statements of operations ( Note 18 ). Included in Cost of sales in the unaudited interim consolidated statements of operations.

Inventories - Schedule of Inven

Inventories - Schedule of Inventories (Details) - USD ($) $ in Millions	Sep. 30, 2024	Dec. 31, 2023
Inventory Disclosure [Abstract]
Finished goods	$ 1,807	$ 1,604
Work-in-process	123	160
Raw materials and supplies	632	593
Total	$ 2,562	$ 2,357

Goodwill and Intangible Asset_3

Goodwill and Intangible Assets, Net - Schedule of Goodwill (Details) $ in Millions	9 Months Ended
	Sep. 30, 2024 USD ($)
Goodwill [Line Items]
As of December 31, 2023	$ 6,977
Exchange rate changes	20
As of September 30, 2024(1)	6,997	[1]
Goodwill, impaired, accumulated impairment loss	0
Engineered Materials
Goodwill [Line Items]
As of December 31, 2023	6,602
Exchange rate changes	17
As of September 30, 2024(1)	6,619	[1]
Acetyl Chain
Goodwill [Line Items]
As of December 31, 2023	375
Exchange rate changes	3
As of September 30, 2024(1)	$ 378	[1]
[1] There were no accumulated impairment losses as of September 30, 2024.

Goodwill and Intangible Asset_4

Goodwill and Intangible Assets, Net - Narrative (Details) $ in Millions	9 Months Ended
	Sep. 30, 2024 USD ($)
Goodwill [Line Items]
Goodwill, impairment loss	$ 0
Finite-Lived Intangible Assets, Cost Incurred to Renew or Extend	0
Trademarks and Trade Names
Goodwill [Line Items]
Impairment losses	34
Trademarks and Trade Names | Engineered Materials
Goodwill [Line Items]
Impairment losses	$ 34
Maximum | Engineered Materials
Goodwill [Line Items]
Reporting Unit, Percentage of Fair Value in Excess of Carrying Amount	10%

Goodwill and Intangible Asset_5

Goodwill and Intangible Assets, Net - Schedule of Finite-Lived Intangible Assets (Details) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
Finite-Lived Intangible Assets [Line Items]
As of December 31, 2023			$ 3,134
Exchange rate changes			36
As of September 30, 2024	$ 3,170		3,170
As of December 31, 2023			(814)
Amortization	(40)	$ (41)	(119)	$ (124)
Exchange rate changes			(9)
As of September 30, 2024	(942)		(942)
Net book value	2,228		2,228
Licenses
Finite-Lived Intangible Assets [Line Items]
As of December 31, 2023			41
Exchange rate changes			0
As of September 30, 2024	41		41
As of December 31, 2023			(38)
Amortization			0
Exchange rate changes			0
As of September 30, 2024	(38)		(38)
Net book value	3		3
Customer- Related Intangible Assets
Finite-Lived Intangible Assets [Line Items]
As of December 31, 2023			2,437
Exchange rate changes			33
As of September 30, 2024	2,470		2,470
As of December 31, 2023			(639)
Amortization			(87)
Exchange rate changes			(8)
As of September 30, 2024	(734)		(734)
Net book value	1,736		1,736
Developed Technology
Finite-Lived Intangible Assets [Line Items]
As of December 31, 2023			601
Exchange rate changes			3
As of September 30, 2024	604		604
As of December 31, 2023			(95)
Amortization			(31)
Exchange rate changes			(1)
As of September 30, 2024	(127)		(127)
Net book value	477		477
Covenants Not to Compete and Other
Finite-Lived Intangible Assets [Line Items]
As of December 31, 2023			55
Exchange rate changes			0
As of September 30, 2024	55		55
As of December 31, 2023			(42)
Amortization			(1)
Exchange rate changes			0
As of September 30, 2024	(43)		(43)
Net book value	$ 12		$ 12

Goodwill and Intangible Asset_6

Goodwill and Intangible Assets, Net - Schedule of Indefinite-Lived Intangible Assets (Details) - Trademarks and Trade Names $ in Millions	9 Months Ended
	Sep. 30, 2024 USD ($)
Indefinite-lived Intangible Assets [Line Items]
As of December 31, 2023	$ 1,655
Impairment of Intangible Assets, Indefinite-Lived (Excluding Goodwill)	(34)
Exchange rate changes	9
As of September 30, 2024	$ 1,630

Goodwill and Intangible Asset_7

Goodwill and Intangible Assets, Net - Schedule of Finite-Lived Intangible Assets, Future Amortization Expense (Details) $ in Millions	Sep. 30, 2024 USD ($)
Goodwill and Intangible Assets Disclosure [Abstract]
2025	$ 161
2026	161
2027	160
2028	160
2029	$ 155

Current Other Liabilities (Deta

Current Other Liabilities (Details) - USD ($) $ in Millions	Sep. 30, 2024	Dec. 31, 2023
Other Liabilities, Current [Abstract]
Benefit obligations (Note 8)	$ 25	$ 25
Customer rebates	80	96
Derivatives (Note 12)	89	90
Interest (Note 7)	177	246
Legal (Note 14)	9	34
Operating leases	83	89
Restructuring (Note 18)	74	18
Salaries and benefits	164	175
Sales and use tax/foreign withholding tax payable	149	128
Investment in affiliates	96	96
Other	137	157
Total	$ 1,083	$ 1,154

Debt - Schedule of Short-term D

Debt - Schedule of Short-term Debt (Details) - USD ($) $ in Millions		Sep. 30, 2024	Dec. 31, 2023
Short-Term Borrowings and Current Installments of Long-Term Debt - Third Party and Affiliates
Current installments of long-term debt		$ 1,376	$ 1,025
Short-term borrowings, including amounts due to affiliates(1)	[1]	54	146
Total		$ 1,607	$ 1,383
Loans Payable
Short-Term Borrowings and Current Installments of Long-Term Debt - Third Party and Affiliates
Weighted average interest rate, short-term borrowings		2.20%	2.90%
Revolving Credit Facility
Short-Term Borrowings and Current Installments of Long-Term Debt - Third Party and Affiliates
Weighted average interest rate, short-term borrowings		5.50%	3.40%
Revolving Credit Facility
Short-Term Borrowings and Current Installments of Long-Term Debt - Third Party and Affiliates
Revolving credit facilities(2)	[2]	$ 177	$ 212
Revolving Credit Facility | Revolving Credit Facility
Short-Term Borrowings and Current Installments of Long-Term Debt - Third Party and Affiliates
Revolving credit facilities(2)		$ 120
[1] The weighted average interest rate was 2.2% and 2.9% as of September 30, 2024 and December 31, 2023, respectively. The weighted average interest rate was 5.5% and 3.4% as of September 30, 2024 and December 31, 2023, respectively.

Debt - Schedule of Long-term De

Debt - Schedule of Long-term Debt (Details) - USD ($) $ in Millions		Sep. 30, 2024	Dec. 31, 2023
Debt Instrument [Line Items]
Obligations under finance leases due at various dates through 2054		$ 159	$ 148
Long-Term Debt and Lease Obligation, Including Current Maturities		12,759	13,400
Unamortized debt issuance costs	[1]	(59)	(74)
Long-Term Debt and Lease Obligation, Current		(1,376)	(1,025)
Long-term debt, net of unamortized deferred financing costs		11,324	12,301
Senior unsecured notes due 2024, interest rate of 3.500%
Debt Instrument [Line Items]
Senior unsecured debt		$ 0	473
Debt Instrument, Interest Rate, Stated Percentage		3.50%
Senior unsecured notes due 2024, interest rate of 5.900%
Debt Instrument [Line Items]
Senior unsecured debt		$ 0	527
Debt Instrument, Interest Rate, Stated Percentage		5.90%
Senior unsecured notes due 2025, interest rate of 1.250%
Debt Instrument [Line Items]
Senior unsecured debt		$ 336	331
Debt Instrument, Interest Rate, Stated Percentage		1.25%
Senior unsecured notes due 2025, interest rate of 6.050%
Debt Instrument [Line Items]
Senior unsecured debt		$ 1,000	1,000
Debt Instrument, Interest Rate, Stated Percentage		6.05%
Senior unsecured notes due 2026, interest rate of 1.400%
Debt Instrument [Line Items]
Senior unsecured debt		$ 400	400
Debt Instrument, Interest Rate, Stated Percentage		1.40%
Senior unsecured notes due 2026, interest rate of 4.777%
Debt Instrument [Line Items]
Senior unsecured debt		$ 1,120	1,105
Debt Instrument, Interest Rate, Stated Percentage		4.777%
Senior unsecured notes due 2027, interest rate of 2.125%
Debt Instrument [Line Items]
Senior unsecured debt		$ 559	551
Debt Instrument, Interest Rate, Stated Percentage		2.125%
Senior unsecured notes due 2027, interest rate of 6.165%
Debt Instrument [Line Items]
Senior unsecured debt		$ 2,000	2,000
Debt Instrument, Interest Rate, Stated Percentage		6.165%
Senior unsecured term loan due 2027(1)
Debt Instrument [Line Items]
Senior unsecured debt	[2]	$ 880	$ 880
Debt Instrument, Interest Rate, Stated Percentage		6.718%	6.943%
Senior unsecured notes due 2028, interest rate of 0.625%
Debt Instrument [Line Items]
Senior unsecured debt		$ 559	$ 552
Debt Instrument, Interest Rate, Stated Percentage		0.625%
Senior unsecured notes due 2028, interest rate of 6.350%
Debt Instrument [Line Items]
Senior unsecured debt		$ 1,000	1,000
Debt Instrument, Interest Rate, Stated Percentage		6.35%
Senior unsecured notes due 2029, interest rate of 5.337%
Debt Instrument [Line Items]
Senior unsecured debt		$ 560	552
Debt Instrument, Interest Rate, Stated Percentage		5.337%
Senior unsecured notes due 2029, interest rate of 6.330%
Debt Instrument [Line Items]
Senior unsecured debt		$ 750	750
Debt Instrument, Interest Rate, Stated Percentage		6.33%
Senior unsecured notes due 2030, interest rate of 6.550%
Debt Instrument [Line Items]
Senior unsecured debt		$ 999	999
Debt Instrument, Interest Rate, Stated Percentage		6.55%
Senior unsecured notes due 2032, interest rate of 6.379%
Debt Instrument [Line Items]
Senior unsecured debt		$ 1,000	1,000
Debt Instrument, Interest Rate, Stated Percentage		6.379%
Senior unsecured notes due 2033, interest rate of 6.700%
Debt Instrument [Line Items]
Senior unsecured debt		$ 1,000	1,000
Debt Instrument, Interest Rate, Stated Percentage		6.70%
Pollution control and industrial revenue bonds due at various dates through 2030(2)
Debt Instrument [Line Items]
Other long-term debt	[3]	$ 126	127
Pollution control and industrial revenue bonds due at various dates through 2030(2) | Minimum
Debt Instrument [Line Items]
Debt Instrument, Interest Rate, Stated Percentage		4.10%
Pollution control and industrial revenue bonds due at various dates through 2030(2) | Maximum
Debt Instrument [Line Items]
Debt Instrument, Interest Rate, Stated Percentage		5%
Bank loans due at various dates through 2030(3)
Debt Instrument [Line Items]
Other long-term debt	[4]	$ 311	$ 5
Long-term debt, weighted average interest rate, at point in time		2.80%	2.60%
[1] Related to the Company's long-term debt, excluding obligations under finance leases. The interest rate was 6.718% and 6.943% as of September 30, 2024 and December 31, 2023, respectively. Interest rates range from 4.1% to 5.0%. The weighted average interest rate was 2.8% and 2.6% as of September 30, 2024 and December 31, 2023, respectively.

Debt - Narrative (Details)

Debt - Narrative (Details) ¥ in Millions, $ in Millions		1 Months Ended		3 Months Ended	9 Months Ended	12 Months Ended
	Nov. 01, 2024 USD ($)	Jan. 31, 2023 CNY (¥)	Mar. 31, 2022 USD ($)	Mar. 31, 2024 CNY (¥)	Sep. 30, 2024 USD ($)	Dec. 31, 2023 USD ($)	Jun. 28, 2024 CNY (¥)	Apr. 07, 2024 CNY (¥)	Dec. 31, 2023 CNY (¥)
Debt Instrument [Line Items]
Debt instrument, redemption price, percentage					100%
5 Year Delayed-Draw Term Loan | Term Loan Facility
Debt Instrument [Line Items]
Debt instrument, term			5 years
Debt instrument, face amount			$ 1,000
Revolving Credit Facility | Revolving Credit Facility
Debt Instrument [Line Items]
Line of Credit Facility, Maximum Borrowing Capacity			$ 1,750
Revolving Credit Facility | Revolving Credit Facility | Minimum | Variable Interbank Interest Rate
Debt Instrument [Line Items]
Debt instrument, basis spread on variable rate					1%
Revolving Credit Facility | Revolving Credit Facility | Maximum | Variable Interbank Interest Rate
Debt Instrument [Line Items]
Debt instrument, basis spread on variable rate					2%
China Revolving Credit Facility | Revolving Credit Facility
Debt Instrument [Line Items]
Line of Credit Facility, Maximum Borrowing Capacity | ¥		¥ 1,750						¥ 750
China Working Capital Term Loan | China Working Capital Term Loan
Debt Instrument [Line Items]
Debt instrument, term		12 months
Debt instrument, face amount | ¥		¥ 800
Repayments of Debt | ¥				¥ 800
China Working Capital Term Loan | China Working Capital Term Loan | Variable Interbank Interest Rate
Debt Instrument [Line Items]
Debt instrument, basis spread on variable rate		0.50%
CNC Working Capital Loan | CNC Working Capital Loan
Debt Instrument [Line Items]
Debt instrument, face amount | ¥									¥ 800
Debt Instrument, Interest Rate, Stated Percentage						2.80%			2.80%
CNC Three Year Working Capital Loan | CNC Three Year Working Capital Loan
Debt Instrument [Line Items]
Debt instrument, face amount | ¥							¥ 800
Debt Instrument, Interest Rate, Stated Percentage							2.75%
Secured Debt | Amended restated receivable purchasing facility
Debt Instrument [Line Items]
Percentage of fair value of sales receivables					100%
Transfer of financial assets accounted for as sales, amount derecognized					$ 1,200	$ 1,400
Proceeds collected on accounts receivable sold under factoring facilities					1,100	1,300
Trade Receivables Pledged As Collateral					$ 155
Europe Factoring Agreements
Debt Instrument [Line Items]
Transfer of financial assets accounted for as sales, non-recourse basis, account receivable percentage					100%
Singapore Factoring Agreements
Debt Instrument [Line Items]
Transfer of financial assets accounted for as sales, non-recourse basis, account receivable percentage					90%
China Factoring Agreements
Debt Instrument [Line Items]
Transfer of financial assets accounted for as sales, non-recourse basis, account receivable percentage					100%
China, Europe and Singapore Factoring Agreements
Debt Instrument [Line Items]
Transfer of financial assets accounted for as sales, amount derecognized					$ 508	423
Proceeds collected on accounts receivable sold under factoring facilities					481	407
Master Discounting Agreement
Debt Instrument [Line Items]
Transfer of financial assets accounted for as sales, amount derecognized					$ 83	$ 45
November 2024 US Term Loan | Term Loan Facility | Subsequent Event
Debt Instrument [Line Items]
Debt instrument, term	364 days
Debt instrument, face amount	$ 1,000
November 2024 US Term Loan | Term Loan Facility | Minimum | Term SOFR | Subsequent Event
Debt Instrument [Line Items]
Debt instrument, basis spread on variable rate	1.30%
November 2024 US Term Loan | Term Loan Facility | Minimum | Base Rate | Subsequent Event
Debt Instrument [Line Items]
Debt instrument, basis spread on variable rate	0.30%
November 2024 US Term Loan | Term Loan Facility | Maximum | Term SOFR | Subsequent Event
Debt Instrument [Line Items]
Debt instrument, basis spread on variable rate	2.25%
November 2024 US Term Loan | Term Loan Facility | Maximum | Base Rate | Subsequent Event
Debt Instrument [Line Items]
Debt instrument, basis spread on variable rate	1.25%

Debt - Schedule of Revolving Cr

Debt - Schedule of Revolving Credit Facility (Details) - Revolving Credit Facility - USD ($) $ in Millions		Sep. 30, 2024	Dec. 31, 2023
Line of Credit Facility [Line Items]
Revolving credit facilities(2)	[1]	$ 177	$ 212
Revolving Credit Facility
Line of Credit Facility [Line Items]
Revolving credit facilities(2)		120
Available for borrowing		1,630
China Revolving Credit Facility
Line of Credit Facility [Line Items]
Revolving credit facilities(2)		57
Available for borrowing		$ 64
[1] The weighted average interest rate was 5.5% and 3.4% as of September 30, 2024 and December 31, 2023, respectively.

Benefit Obligations - Schedule

Benefit Obligations - Schedule of Net Periodic Benefit Costs Recognized (Details) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
Pension Benefits
Defined Benefit Plan Disclosure [Line Items]
Service cost	$ 3	$ 2	$ 10	$ 8
Interest cost	31	32	94	98
Expected return on plan assets	(34)	(32)	(102)	(98)
Total	0	2	2	8
Post-retirement Benefits
Defined Benefit Plan Disclosure [Line Items]
Service cost	1	0	1	0
Interest cost	0	1	1	2
Expected return on plan assets	0	0	0	0
Total	$ 1	$ 1	$ 2	$ 2

Benefit Obligations - Schedul_2

Benefit Obligations - Schedule of Company Commitments to Fund Benefit Obligations (Details) $ in Millions	9 Months Ended
	Sep. 30, 2024 USD ($)
Cash contributions to defined benefit pension plans
Defined Benefit Plan Disclosure [Line Items]
Total contributions year-to-date	$ 21
Total expected contributions in current fiscal year	29
Benefit payments to nonqualified pension plans
Defined Benefit Plan Disclosure [Line Items]
Total contributions year-to-date	15
Total expected contributions in current fiscal year	19
Benefit payments to other postretirement benefit plans
Defined Benefit Plan Disclosure [Line Items]
Total contributions year-to-date	3
Total expected contributions in current fiscal year	$ 3

Benefit Obligations - Schedul_3

Benefit Obligations - Schedule of Defined Benefit Plans Disclosures (Details) - USD ($) $ in Millions	Sep. 30, 2024	Dec. 31, 2023
Pension Benefits
Defined Benefit Plan Disclosure [Line Items]
Noncurrent Other assets	$ 182	$ 166
Current Other liabilities	(22)	(22)
Benefit obligations	(399)	(415)
Net amount recognized	(239)	(271)
Post-retirement Benefits
Defined Benefit Plan Disclosure [Line Items]
Noncurrent Other assets	0	0
Current Other liabilities	(3)	(3)
Benefit obligations	(36)	(37)
Net amount recognized	$ (39)	$ (40)

Environmental (Schedule of Envi

Environmental (Schedule of Environmental Remediation Reserves) (Details) - USD ($) $ in Millions	Sep. 30, 2024	Dec. 31, 2023
Environmental Remediation Obligations [Abstract]
Demerger obligations (Note 14)	$ 13	$ 14
Divestiture obligations (Note 14)	12	13
Active sites	24	25
U.S. Superfund sites	10	8
Other environmental remediation liabilities	2	2
Total	$ 61	$ 62

Environmental - US Superfund Si

Environmental - US Superfund Sites Narrative (Details) - Passaic River, New Jersey $ in Millions	1 Months Ended				9 Months Ended
	Mar. 31, 2023 USD ($)	Dec. 31, 2022 USD ($)	Sep. 30, 2021 USD ($)	Mar. 31, 2016 USD ($)	Sep. 30, 2024
Site Contingency [Line Items]
Number of parties included in USEPA order	40				70
Cost of EPA's plan estimate	$ 71	$ 150	$ 441	$ 1,400
Environmental liability percentage					1%

Stockholders' Equity - Narrativ

Stockholders' Equity - Narrative (Details) - USD ($) $ / shares in Units, $ in Millions	Nov. 04, 2024	Oct. 17, 2024	Sep. 30, 2024	Dec. 31, 2023
Class of Stock [Line Items]
Common stock, par value (in dollars per share)			$ 0.0001	$ 0.0001
Subsequent Event
Class of Stock [Line Items]
Common stock, dividends, declared (in dollar per share)		$ 0.70
Dividends, common stock, cash		$ 76
Common stock, dividends, decrease, percentage	95%

Stockholders' Equity - Schedule

Stockholders' Equity - Schedule of Treasury Stock (Details) - USD ($) $ / shares in Units, $ in Millions	9 Months Ended		200 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024
Stockholders' Equity Note [Abstract]
Shares repurchased (in shares)	0	0	69,324,429
Average purchase price (in dollar per share)			$ 83.71
Shares repurchased (in $ millions)			$ 5,803
Aggregate Board of Directors repurchase authorizations during the period (in $ millions)			$ 6,866

Stockholders' Equity - Schedu_2

Stockholders' Equity - Schedule of Components of Other Comprehensive Income (Loss), Net (Details) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
Stockholders' Equity Note [Abstract]
Foreign currency translation gain (loss), gross amount	$ 4	$ 34	$ (20)	$ (184)
Foreign currency translation gain (loss), income tax (provision) benefit	45	(27)	8	3
Foreign currency translation gain (loss)	49	7	(12)	(181)
Gain (loss) on derivative hedges, gross amount	16	(21)	32	(18)
Gain (loss) on derivative hedges, income tax (provision) benefit	0	(4)	2	(5)
Gain (loss) on derivative hedges	16	(17)	30	(13)
Pension and postretirement benefits gain (loss), gross amount	0	(1)	(1)	(2)
Pension and postretirement benefits gain (loss), income tax (provision) benefit	0	0	0	1
Pension and postretirement benefits	0	(1)	(1)	(1)
Total other comprehensive income (loss), before tax	20	12	11	(204)
Total other comprehensive income (loss), tax	(45)	23	(6)	(9)
Total other comprehensive income (loss), net of tax	$ 65	$ (11)	$ 17	$ (195)

Stockholders' Equity - Schedu_3

Stockholders' Equity - Schedule of Adjustments to Accumulated Other Comprehensive Income (Loss), Net (Details) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
Accumulated Other Comprehensive Income (Loss), net [Line Items]
As of December 31, 2023			$ (744)
Other comprehensive income (loss) before reclassifications			21
Amounts reclassified from accumulated other comprehensive income (loss)			(10)
Income tax (provision) benefit	$ 45	$ (23)	6	$ 9
As of September 30, 2024	(727)		(727)
Foreign Currency Translation Gain (Loss)
Accumulated Other Comprehensive Income (Loss), net [Line Items]
As of December 31, 2023			(701)
Other comprehensive income (loss) before reclassifications			(20)
Amounts reclassified from accumulated other comprehensive income (loss)			0
Income tax (provision) benefit			8
As of September 30, 2024	(713)		(713)
Gain (Loss) on Derivative Hedges (Note 12)
Accumulated Other Comprehensive Income (Loss), net [Line Items]
As of December 31, 2023			(28)
Other comprehensive income (loss) before reclassifications			42
Amounts reclassified from accumulated other comprehensive income (loss)			(10)
Income tax (provision) benefit			(2)
As of September 30, 2024	2		2
Pension and Postretirement Benefits Gain (Loss) (Note 8)
Accumulated Other Comprehensive Income (Loss), net [Line Items]
As of December 31, 2023			(15)
Other comprehensive income (loss) before reclassifications			(1)
Amounts reclassified from accumulated other comprehensive income (loss)			0
Income tax (provision) benefit			0
As of September 30, 2024	$ (16)		$ (16)

Other (Charges) Gains, Net - Sc

Other (Charges) Gains, Net - Schedule of Other (Charges) Gains, Net (Details) - USD ($) $ in Millions	3 Months Ended			9 Months Ended
	Sep. 30, 2024		Sep. 30, 2023	Sep. 30, 2024		Sep. 30, 2023
Restructuring and Related Activities [Abstract]
Restructuring(1)	$ (27)	[1]	$ (7)	$ (84)	[1]	$ (40)
Asset impairments	(34)	[2]	(9)	(39)	[2]	(9)
Plant/office closures	0		1	0		1
Total	$ (61)		$ (17)	$ (123)		$ (50)
[1] Includes employee termination benefits related to the previously announced closure of the Company's facility in Mechelen, Belgium ( Note 3 ), Company-wide business optimization projects and the previously announced closure of its polymerization units in Uentrop, Germany ( Note 3 ). Primarily related to an impairment loss on certain trade names, primarily Zytel ® , arising from the Company's annual indefinite-lived intangible assets impairment assessment ( Note 5 ).

Other (Charges) Gains, Net - _2

Other (Charges) Gains, Net - Schedule of Restructuring Reserve by Type of Cost (Details) - Employee Severance $ in Millions	9 Months Ended
	Sep. 30, 2024 USD ($)
Restructuring Reserve [Roll Forward]
Reserve as of the beginning of the period	$ 18
Additions	87
Cash payments	(30)
Other changes	(3)
Exchange rate changes	2
Reserve as of the end of the period	74
Engineered Materials
Restructuring Reserve [Roll Forward]
Reserve as of the beginning of the period	13
Additions	77
Cash payments	(21)
Other changes	(2)
Exchange rate changes	2
Reserve as of the end of the period	69
Acetyl Chain [Member]
Restructuring Reserve [Roll Forward]
Reserve as of the beginning of the period	2
Additions	1
Cash payments	(2)
Other changes	(1)
Exchange rate changes	0
Reserve as of the end of the period	0
Other Activities
Restructuring Reserve [Roll Forward]
Reserve as of the beginning of the period	3
Additions	9
Cash payments	(7)
Other changes	0
Exchange rate changes	0
Reserve as of the end of the period	$ 5

Income Taxes - Schedule of Effe

Income Taxes - Schedule of Effective Tax Rate (Details)	3 Months Ended		9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
Income Tax Disclosure [Abstract]
Effective income tax rate	33%	(33.00%)	24%	(20.00%)

Income Taxes - Narrative (Detai

Income Taxes - Narrative (Details) - USD ($) $ in Millions	3 Months Ended	9 Months Ended
	Sep. 30, 2023	Sep. 30, 2023
Income Tax Disclosure [Abstract]
Effective Income Tax Rate Reconciliation, Other Adjustments, Amount	$ 293	$ 293

Derivative Financial Instrume_3

Derivative Financial Instruments (Schedule of Changes in Fair Value of Derivatives) (Details) € in Millions, ¥ in Millions, $ in Millions	1 Months Ended	3 Months Ended				9 Months Ended
	Aug. 31, 2023 USD ($)	Sep. 30, 2024 USD ($)		Sep. 30, 2023 USD ($)		Sep. 30, 2024 USD ($)		Sep. 30, 2023 USD ($)		Sep. 30, 2024 EUR (€)	Sep. 30, 2024 CNY (¥)	Apr. 11, 2024 USD ($)	Dec. 31, 2023 USD ($)	Dec. 31, 2023 EUR (€)
Foreign Exchange Contract [Member] | Not Designated as Hedging Instrument
Derivative [Line Items]
Gain (Loss) Recognized in Other Comprehensive Income (Loss)		$ 0		$ 0		$ 0		$ 0
Gain (Loss) Recognized in Earnings (Loss)		$ (9)		$ (23)		$ (10)		$ (22)
Derivative, Gain (Loss), Statement of Income or Comprehensive Income [Extensible Enumeration]		Foreign exchange gain (loss), net, Other income (expense), net		Foreign exchange gain (loss), net, Other income (expense), net		Foreign exchange gain (loss), net, Other income (expense), net		Foreign exchange gain (loss), net, Other income (expense), net
Derivative, notional amount		$ 2,265				$ 2,265							$ 1,954
Cash Flow Hedging | Designated as Hedging Instrument
Derivative [Line Items]
Gain (Loss) Recognized in Other Comprehensive Income (Loss)		(12)		$ 5		(3)		$ 2
Gain (Loss) Recognized in Earnings (Loss)		(2)		3		(7)		(2)
Cash Flow Hedging | Commodity Contract | Designated as Hedging Instrument
Derivative [Line Items]
Gain (Loss) Recognized in Other Comprehensive Income (Loss)		(11)		5		(2)		(2)
Gain (Loss) Recognized in Earnings (Loss)		$ 0		$ 1		$ (1)		$ 2
Derivative, Gain (Loss), Statement of Income or Comprehensive Income [Extensible Enumeration]		Cost of Goods and Services Sold		Cost of Goods and Services Sold		Cost of Goods and Services Sold		Cost of Goods and Services Sold
Derivative, notional amount		$ 52				$ 52							67
Cash Flow Hedging | Foreign Exchange Contract [Member] | Designated as Hedging Instrument
Derivative [Line Items]
Gain (Loss) Recognized in Other Comprehensive Income (Loss)		(1)		$ 0		(1)		$ 4
Gain (Loss) Recognized in Earnings (Loss)		$ 0		$ 4		$ 0		$ 2
Derivative, Gain (Loss), Statement of Income or Comprehensive Income [Extensible Enumeration]		Cost of Goods and Services Sold		Cost of Goods and Services Sold		Cost of Goods and Services Sold		Cost of Goods and Services Sold
Derivative, notional amount		$ 28				$ 28
Cash Flow Hedging | Interest Rate Swap [Member] | Designated as Hedging Instrument
Derivative [Line Items]
Gain (Loss) Recognized in Other Comprehensive Income (Loss)		0		$ 0		0		$ 0
Gain (Loss) Recognized in Earnings (Loss)		$ (2)		$ (2)		$ (6)		$ (6)
Derivative, Gain (Loss), Statement of Income or Comprehensive Income [Extensible Enumeration]		Interest Expense, Operating and Nonoperating		Interest Expense, Operating and Nonoperating		Interest Expense, Operating and Nonoperating		Interest Expense, Operating and Nonoperating
Fair Value Hedging | Currency Swap | Designated as Hedging Instrument
Derivative [Line Items]
Gain (Loss) Recognized in Other Comprehensive Income (Loss)		$ (61)	[1]	$ 18	[1]	$ 49	[2]	$ 18	[2]
Gain (Loss) Recognized in Earnings (Loss)		$ (93)	[1]	$ 40	[1]	$ 17	[2]	$ 40	[2]
Derivative, Gain (Loss), Statement of Income or Comprehensive Income [Extensible Enumeration]		Foreign exchange gain (loss), net		Foreign exchange gain (loss), net		Foreign exchange gain (loss), net		Foreign exchange gain (loss), net
Derivative, notional amount		$ 1,500				$ 1,500							$ 1,500
Net Investment Hedging | Designated as Hedging Instrument
Derivative [Line Items]
Gain (Loss) Recognized in Other Comprehensive Income (Loss)		(216)		$ 138		(25)		$ (16)
Gain (Loss) Recognized in Earnings (Loss)		0		0		0		0
Net Investment Hedging | Currency Swap | Designated as Hedging Instrument
Derivative [Line Items]
Gain (Loss) Recognized in Other Comprehensive Income (Loss)		(112)	[3]	77	[3]	(8)	[4]	(16)	[4]
Gain (Loss) Recognized in Earnings (Loss)		0	[3]	0	[3]	0	[4]	0	[4]
Derivative, notional amount										€ 4,569	¥ 7,268			€ 5,712
Foreign Currency Denominated Debt | Net Investment Hedging | Designated as Hedging Instrument
Derivative [Line Items]
Gain (Loss) Recognized in Other Comprehensive Income (Loss)		(104)		61		(17)		0
Gain (Loss) Recognized in Earnings (Loss)		0		$ 0		0		$ 0
Japanese Notes Due 2029 | Fair Value Hedging | Currency Swap | Designated as Hedging Instrument
Derivative [Line Items]
Derivative, notional amount	$ 500	500				500
Euro Notes Due 2028 and 2030 | Fair Value Hedging | Currency Swap | Designated as Hedging Instrument
Derivative [Line Items]
Derivative, notional amount	$ 1,000	1,000				1,000
Euro Notes Due 2028
Derivative [Line Items]
Debt instrument, term	5 years
Euro Notes Due 2030
Derivative [Line Items]
Debt instrument, term	7 years
Senior unsecured notes due 2033, interest rate of 6.700% | Net Investment Hedging | Currency Swap | Designated as Hedging Instrument
Derivative [Line Items]
Derivative, notional amount		$ 1,000				$ 1,000						$ 1,000
[1] In conjunction with the offering of certain senior unsecured notes in August 2023, the Company entered into a cross-currency swap to effectively convert $500 million of the issued notes into a Japanese yen-denominated borrowing at prevailing yen interest rates, maturing on July 15, 2029. The swap qualifies and has been designated as a fair value hedge of the Company's foreign currency exchange rate exposure on the long-term debt of its Japanese yen-denominated subsidiary. Additionally, in conjunction with the offering of certain senior unsecured notes in August 2023, the Company entered into cross-currency swaps to effectively convert $1.0 billion of the issued notes into 5-year and 7-year euro-denominated borrowings at prevailing euro interest rates, maturing on November 15, 2028 and November 15, 2030, respectively. The swaps qualify and have been designated as fair value hedges of the Company's foreign currency exchange rate exposure on the long-term debt of its euro-denominated subsidiary. In conjunction with the offering of certain senior unsecured notes in August 2023, the Company entered into a cross-currency swap to effectively convert $500 million of the issued notes into a Japanese yen-denominated borrowing at prevailing yen interest rates, maturing on July 15, 2029. The swap qualifies and has been designated as a fair value hedge of the Company's foreign currency exchange rate exposure on the long-term debt of its Japanese yen-denominated subsidiary. Additionally, in conjunction with the offering of certain senior unsecured notes in August 2023, the Company entered into cross-currency swaps to effectively convert $1.0 billion of the issued notes into 5-year and 7-year euro-denominated borrowings at prevailing euro interest rates, maturing on November 15, 2028 and November 15, 2030, respectively. The swaps qualify and have been designated as fair value hedges of the Company's foreign currency exchange rate exposure on the long-term debt of its euro-denominated subsidiary. On April 11, 2024, the Company entered into cross-currency swaps to effectively convert its $1.0 billion senior unsecured notes due 2033 ( Note 7 ) into Chinese yuan-denominated borrowings at prevailing yuan interest rates, maturing on November 15, 2033. The swaps qualify and have been designated as net investment hedges of the Company's foreign currency exchange rate exposure on the net investment of certain of its Chinese yuan-denominated subsidiaries. On April 11, 2024, the Company entered into cross-currency swaps to effectively convert its $1.0 billion senior unsecured notes due 2033 ( Note 7 ) into Chinese yuan-denominated borrowings at prevailing yuan interest rates, maturing on November 15, 2033. The swaps qualify and have been designated as net investment hedges of the Company's foreign currency exchange rate exposure on the net investment of certain of its Chinese yuan-denominated subsidiaries.

Derivative Financial Instrume_4

Derivative Financial Instruments (Schedule of Offsetting Assets) (Details) - USD ($) $ in Millions	Sep. 30, 2024	Dec. 31, 2023
Derivative Assets [Abstract]
Gross amount recognized	$ 187	$ 183
Gross amount offset in the consolidated balance sheets	0	0
Net amount presented in the consolidated balance sheets	187	183
Gross amount not offset in the consolidated balance sheets	44	40
Net amount	$ 143	$ 143
Derivative Asset, Statement of Financial Position [Extensible Enumeration]	Other assets, Other Assets, Noncurrent	Other assets, Other Assets, Noncurrent

Derivative Financial Instrume_5

Derivative Financial Instruments (Schedule of Offsetting Liabilities) (Details) - USD ($) $ in Millions	Sep. 30, 2024	Dec. 31, 2023
Derivative Liabilities [Abstract]
Gross amount recognized	$ 446	$ 440
Gross amount offset in the consolidated balance sheets	0	0
Net amount presented in the consolidated balance sheets	446	440
Gross amount not offset in the consolidated balance sheets	44	40
Net amount	$ 402	$ 400
Derivative liability, statement of financial position [Extensible Enumeration]	Other liabilities, Other liabilities	Other liabilities, Other liabilities

Fair Value Measurements - Sched

Fair Value Measurements - Schedule of Assets and Liabilities Measured at Fair Value on a Recurring Basis (Details) € in Millions, ¥ in Millions, $ in Millions	Sep. 30, 2024 USD ($)	Sep. 30, 2024 EUR (€)	Sep. 30, 2024 CNY (¥)	Dec. 31, 2023 USD ($)	Dec. 31, 2023 EUR (€)
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Derivative Asset	$ 143			$ 143
Derivative Liability	$ (402)			$ (400)
Derivative Asset, Statement of Financial Position [Extensible Enumeration]	Other assets	Other assets	Other assets	Other assets	Other assets
Derivative Asset, Noncurrent, Statement of Financial Position [Extensible Enumeration]	Other Assets, Noncurrent	Other Assets, Noncurrent	Other Assets, Noncurrent	Other Assets, Noncurrent	Other Assets, Noncurrent
Derivative liability, statement of financial position [Extensible Enumeration]	Other liabilities	Other liabilities	Other liabilities	Other liabilities	Other liabilities
Derivative Liability, Noncurrent, Statement of Financial Position [Extensible Enumeration]	Other liabilities	Other liabilities	Other liabilities	Other liabilities	Other liabilities
Other Current Assets | Fair Value, Recurring | Fair Value, Inputs, Level 2
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Assets, Fair Value Disclosure	$ 153			$ 147
Other Current Assets | Fair Value, Recurring | Not Designated as Hedging Instrument | Fair Value, Inputs, Level 2
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Foreign Currency Contract, Asset, Fair Value Disclosure	7			9
Other Noncurrent Assets | Fair Value, Recurring | Fair Value, Inputs, Level 2
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Assets, Fair Value Disclosure	34			36
Other Noncurrent Assets | Fair Value, Recurring | Not Designated as Hedging Instrument | Fair Value, Inputs, Level 2
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Foreign Currency Contract, Asset, Fair Value Disclosure	0			0
Other Current Liabilities | Fair Value, Recurring | Fair Value, Inputs, Level 2
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Liabilities, Fair Value Disclosure	(89)			(90)
Other Current Liabilities | Fair Value, Recurring | Not Designated as Hedging Instrument | Fair Value, Inputs, Level 2
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Foreign Currency Contracts, Liability, Fair Value Disclosure	(12)			(16)
Other Noncurrent Liabilities | Fair Value, Recurring | Fair Value, Inputs, Level 2
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Liabilities, Fair Value Disclosure	(357)			(350)
Other Noncurrent Liabilities | Fair Value, Recurring | Not Designated as Hedging Instrument | Fair Value, Inputs, Level 2
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Foreign Currency Contracts, Liability, Fair Value Disclosure	(6)			(8)
Cash Flow Hedging | Other Current Assets | Fair Value, Recurring | Designated as Hedging Instrument | Fair Value, Inputs, Level 2
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Foreign Currency Contract, Asset, Fair Value Disclosure	0
Cash Flow Hedging | Other Noncurrent Assets | Fair Value, Recurring | Designated as Hedging Instrument | Fair Value, Inputs, Level 2
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Foreign Currency Contract, Asset, Fair Value Disclosure	0
Cash Flow Hedging | Other Current Liabilities | Fair Value, Recurring | Designated as Hedging Instrument | Fair Value, Inputs, Level 2
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Foreign Currency Contracts, Liability, Fair Value Disclosure	0
Cash Flow Hedging | Other Noncurrent Liabilities | Fair Value, Recurring | Designated as Hedging Instrument | Fair Value, Inputs, Level 2
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Foreign Currency Contracts, Liability, Fair Value Disclosure	0
Commodity Contract | Cash Flow Hedging | Designated as Hedging Instrument
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Derivative, Notional Amount	52			67
Commodity Contract | Cash Flow Hedging | Other Current Assets | Fair Value, Recurring | Designated as Hedging Instrument | Fair Value, Inputs, Level 2
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Derivative Asset	4			5
Commodity Contract | Cash Flow Hedging | Other Noncurrent Assets | Fair Value, Recurring | Designated as Hedging Instrument | Fair Value, Inputs, Level 2
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Derivative Asset	34			36
Commodity Contract | Cash Flow Hedging | Other Current Liabilities | Fair Value, Recurring | Designated as Hedging Instrument | Fair Value, Inputs, Level 2
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Derivative Liability	(1)			(2)
Commodity Contract | Cash Flow Hedging | Other Noncurrent Liabilities | Fair Value, Recurring | Designated as Hedging Instrument | Fair Value, Inputs, Level 2
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Derivative Liability	0			0
Currency Swap | Fair Value Hedging | Designated as Hedging Instrument
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Derivative, Notional Amount	1,500			1,500
Currency Swap | Fair Value Hedging | Other Current Assets | Fair Value, Recurring | Designated as Hedging Instrument | Fair Value, Inputs, Level 2
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Foreign Currency Contract, Asset, Fair Value Disclosure	53			40
Currency Swap | Fair Value Hedging | Other Noncurrent Assets | Fair Value, Recurring | Designated as Hedging Instrument | Fair Value, Inputs, Level 2
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Foreign Currency Contract, Asset, Fair Value Disclosure	0			0
Currency Swap | Fair Value Hedging | Other Current Liabilities | Fair Value, Recurring | Designated as Hedging Instrument | Fair Value, Inputs, Level 2
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Foreign Currency Contracts, Liability, Fair Value Disclosure	(23)			(11)
Currency Swap | Fair Value Hedging | Other Noncurrent Liabilities | Fair Value, Recurring | Designated as Hedging Instrument | Fair Value, Inputs, Level 2
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Foreign Currency Contracts, Liability, Fair Value Disclosure	(39)			(61)
Currency Swap | Net Investment Hedging | Designated as Hedging Instrument
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Derivative, Notional Amount		€ 4,569	¥ 7,268		€ 5,712
Currency Swap | Net Investment Hedging | Other Current Assets | Fair Value, Recurring | Designated as Hedging Instrument | Fair Value, Inputs, Level 2 | Euro Member Countries, Euro
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Foreign Currency Contract, Asset, Fair Value Disclosure	50			93
Currency Swap | Net Investment Hedging | Other Current Assets | Fair Value, Recurring | Designated as Hedging Instrument | Fair Value, Inputs, Level 2 | China, Yuan Renminbi
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Foreign Currency Contract, Asset, Fair Value Disclosure	39
Currency Swap | Net Investment Hedging | Other Noncurrent Assets | Fair Value, Recurring | Designated as Hedging Instrument | Fair Value, Inputs, Level 2 | Euro Member Countries, Euro
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Foreign Currency Contract, Asset, Fair Value Disclosure	0			0
Currency Swap | Net Investment Hedging | Other Noncurrent Assets | Fair Value, Recurring | Designated as Hedging Instrument | Fair Value, Inputs, Level 2 | China, Yuan Renminbi
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Foreign Currency Contract, Asset, Fair Value Disclosure	0
Currency Swap | Net Investment Hedging | Other Current Liabilities | Fair Value, Recurring | Designated as Hedging Instrument | Fair Value, Inputs, Level 2 | Euro Member Countries, Euro
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Foreign Currency Contracts, Liability, Fair Value Disclosure	(28)			(61)
Currency Swap | Net Investment Hedging | Other Current Liabilities | Fair Value, Recurring | Designated as Hedging Instrument | Fair Value, Inputs, Level 2 | China, Yuan Renminbi
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Foreign Currency Contracts, Liability, Fair Value Disclosure	(25)
Currency Swap | Net Investment Hedging | Other Noncurrent Liabilities | Fair Value, Recurring | Designated as Hedging Instrument | Fair Value, Inputs, Level 2 | Euro Member Countries, Euro
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Foreign Currency Contracts, Liability, Fair Value Disclosure	(292)			(281)
Currency Swap | Net Investment Hedging | Other Noncurrent Liabilities | Fair Value, Recurring | Designated as Hedging Instrument | Fair Value, Inputs, Level 2 | China, Yuan Renminbi
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Foreign Currency Contracts, Liability, Fair Value Disclosure	(20)
Foreign Exchange Contract [Member] | Not Designated as Hedging Instrument
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Derivative, Notional Amount	2,265			$ 1,954
Foreign Exchange Contract [Member] | Cash Flow Hedging | Designated as Hedging Instrument
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Derivative, Notional Amount	$ 28

Fair Value Measurements - Sch_2

Fair Value Measurements - Schedule of Carrying Values and Fair Values of Financial Instruments (Details) - USD ($) $ in Millions	Sep. 30, 2024	Dec. 31, 2023
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Equity investments without readily determinable fair values, carrying amount	$ 170	$ 170
Equity investments without readily determinable fair values, fair value	0	0
Insurance contracts in nonqualified trusts, carrying amount	19	21
Insurance contracts in nonqualified trusts, fair value	19	21
Long-term debt, including current installments of long-term debt, carrying amount	12,759	13,400
Long-term debt, including current installments of long-term debt, fair value	13,135	13,662
Fair Value, Inputs, Level 2
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Equity investments without readily determinable fair values, fair value	0	0
Insurance contracts in nonqualified trusts, fair value	19	21
Long-term debt, including current installments of long-term debt, fair value	12,976	13,514
Unobservable Inputs (Level 3)
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Equity investments without readily determinable fair values, fair value	0	0
Insurance contracts in nonqualified trusts, fair value	0	0
Long-term debt, including current installments of long-term debt, fair value	$ 159	$ 148

Commitments and Contingencies -

Commitments and Contingencies - Narrative (Details) - 299 months ended Sep. 30, 2024 € in Millions, $ in Millions	USD ($)	EUR (€)	USD ($)
Indemnification Agreements Hoechst
Loss Contingencies [Line Items]
Number of divestiture agreements		19	19
Indemnification amount | €		€ 250
Indemnification ceiling amount | €		€ 750
Indemnification percentage exceeding ceiling amount		33.33%	33.33%
Loss contingency accrual, carrying value, payments | $	$ 116
Indemnification percentage, other		33.33%	33.33%
Divestiture Agreements
Loss Contingencies [Line Items]
Guarantor obligations, maximum exposure | $			$ 102

Commitments and Contingencies (

Commitments and Contingencies (Purchase Obligations Narrative) (Details) $ in Millions	Sep. 30, 2024 USD ($)
Commitments and Contingencies Disclosure [Abstract]
Unrecorded unconditional purchase obligations	$ 3,700
Unrecorded Unconditional Purchase Obligation, to be Paid, Remainder of Fiscal Year	182
Unrecorded Unconditional Purchase Obligation, to be Paid, Year One	589
Unrecorded Unconditional Purchase Obligation, to be Paid, Year Two	472
Unrecorded Unconditional Purchase Obligation, to be Paid, Year Three	416
Unrecorded Unconditional Purchase Obligation, to be Paid, Year Four	$ 276

Segment Information - Schedule

Segment Information - Schedule of Business Segments (Details) - USD ($) $ in Millions		3 Months Ended				9 Months Ended
		Sep. 30, 2024		Sep. 30, 2023		Sep. 30, 2024		Sep. 30, 2023		Dec. 31, 2023
Segment Reporting Information [Line Items]
Net sales		$ 2,648		$ 2,723		$ 7,910		$ 8,371
Other (charges) gains, net (Note 14)		(61)		(17)		(123)		(50)
Operating profit (loss)		248		842		708		1,428
Equity in net earnings (loss) of affiliates		51		12		157		50
Depreciation and amortization		203		173		616		517
Capital expenditures		99	[1]	119	[1]	291	[2]	379	[2]
Goodwill and intangible assets, net		10,855				10,855				$ 10,952
Total assets		25,892				25,892				26,597
Increase (decrease) in accrued capital expenditures		11		(12)		(39)		(61)
Engineered Materials
Segment Reporting Information [Line Items]
Net sales		1,481		1,528		4,326		4,743
Acetyl Chain
Segment Reporting Information [Line Items]
Net sales	[3]	1,167		1,195		3,584		3,628
Operating Segments | Engineered Materials
Segment Reporting Information [Line Items]
Net sales		1,481		1,528		4,326		4,743
Other (charges) gains, net (Note 14)		(60)		(15)		(114)		(44)
Operating profit (loss)		102		691	[4]	329		961	[5]
Equity in net earnings (loss) of affiliates		44		8		140		37
Depreciation and amortization		127		111		395		335
Capital expenditures		59		51		137		154
Goodwill and intangible assets, net		10,426				10,426				10,525
Total assets		17,631				17,631				17,930
Operating Segments | Acetyl Chain
Segment Reporting Information [Line Items]
Net sales		1,190		1,220		3,653		3,703
Other (charges) gains, net (Note 14)		1		0		0		(1)
Operating profit (loss)		239		272		735		845
Equity in net earnings (loss) of affiliates		2		1		7		4
Depreciation and amortization		63		55		181		163
Capital expenditures		33		44		109		162
Goodwill and intangible assets, net		429				429				427
Total assets		5,544				5,544				5,538
Segment Reporting, Reconciling Item, Corporate Nonsegment | Other Activities
Segment Reporting Information [Line Items]
Net sales		0		0		0		0
Other (charges) gains, net (Note 14)		(2)		(2)		(9)		(5)
Operating profit (loss)		(93)		(121)		(356)		(378)
Equity in net earnings (loss) of affiliates		5		3		10		9
Depreciation and amortization		13		7		40		19
Capital expenditures		7		24		45		63
Goodwill and intangible assets, net		0				0				0
Total assets		2,717				2,717				3,129
Eliminations
Segment Reporting Information [Line Items]
Net sales		(23)	[6]	(25)	[6]	(69)	[7]	(75)	[7]
Other (charges) gains, net (Note 14)		0		0		0		0
Operating profit (loss)		0		0		0		0
Equity in net earnings (loss) of affiliates		0		0		0		0
Depreciation and amortization		0		0		0		0
Capital expenditures		0		0		0		0
Goodwill and intangible assets, net		0				0				0
Total assets		0				0				$ 0
Eliminations | Acetyl Chain
Segment Reporting Information [Line Items]
Net sales		$ 23		$ 25		$ 69		$ 75
[1] Includes an increase in accrued capital expenditures of $11 million and a decrease of $12 million for the three months ended September 30, 2024 and 2023, respectively. Includes a decrease in accrued capital expenditures of $39 million and $61 million for the nine months ended September 30, 2024 and 2023, respectively. Excludes intersegment sales of $23 million and $25 million for the three months ended September 30, 2024 and 2023, respectively. Excludes intersegment sales of $69 million and $75 million for the nine months ended September 30, 2024 and 2023, respectively. Includes a gain related to the formation of the Nutrinova joint venture included in Gain (loss) on disposition of businesses and assets, net in the unaudited interim consolidated statements of operations ( Note 3 ). Includes a gain related to the formation of the Nutrinova joint venture included in Gain (loss) on disposition of businesses and assets, net in the unaudited interim consolidated statements of operations ( Note 3 ). Includes intersegment sales primarily related to the Acetyl Chain. Includes intersegment sales primarily related to the Acetyl Chain.

Revenue Recognition - Disaggreg

Revenue Recognition - Disaggregation of net sales (Details) - USD ($) $ in Millions		3 Months Ended				9 Months Ended
		Sep. 30, 2024		Sep. 30, 2023		Sep. 30, 2024		Sep. 30, 2023
Disaggregation of Revenue [Line Items]
Net sales		$ 2,648		$ 2,723		$ 7,910		$ 8,371
Engineered Materials
Disaggregation of Revenue [Line Items]
Net sales		1,481		1,528		4,326		4,743
Acetyl Chain
Disaggregation of Revenue [Line Items]
Net sales	[1]	1,167		1,195		3,584		3,628
Intersegment Eliminations
Disaggregation of Revenue [Line Items]
Net sales		(23)	[2]	(25)	[2]	(69)	[3]	(75)	[3]
Intersegment Eliminations | Acetyl Chain
Disaggregation of Revenue [Line Items]
Net sales		23		25		69		75
North America | Engineered Materials
Disaggregation of Revenue [Line Items]
Net sales		419		449		1,211		1,399
North America | Acetyl Chain
Disaggregation of Revenue [Line Items]
Net sales		374		366		1,152		1,092
Europe and Africa | Engineered Materials
Disaggregation of Revenue [Line Items]
Net sales		414		462		1,313		1,541
Europe and Africa | Acetyl Chain
Disaggregation of Revenue [Line Items]
Net sales		406		395		1,250		1,292
Asia-Pacific | Engineered Materials
Disaggregation of Revenue [Line Items]
Net sales		610		580		1,693		1,682
Asia-Pacific | Acetyl Chain
Disaggregation of Revenue [Line Items]
Net sales		355		406		1,095		1,152
South America | Engineered Materials
Disaggregation of Revenue [Line Items]
Net sales		38		37		109		121
South America | Acetyl Chain
Disaggregation of Revenue [Line Items]
Net sales		$ 32		$ 28		$ 87		$ 92
[1] Excludes intersegment sales of $23 million and $25 million for the three months ended September 30, 2024 and 2023, respectively. Excludes intersegment sales of $69 million and $75 million for the nine months ended September 30, 2024 and 2023, respectively. Includes intersegment sales primarily related to the Acetyl Chain. Includes intersegment sales primarily related to the Acetyl Chain.

Revenue Recognition Remaining P

Revenue Recognition Remaining Performance Obligations (Details) $ in Millions	Sep. 30, 2024 USD ($)
Revenue, Major Customer [Line Items]
Revenue, remaining performance obligation, amount	$ 1,100
Contract with Customer, Asset, after Allowance for Credit Loss	0
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2024-10-01
Revenue, Major Customer [Line Items]
Revenue, remaining performance obligation, amount	$ 235
Revenue, remaining performance obligation, expected timing of satisfaction, period	3 months
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2025-01-01
Revenue, Major Customer [Line Items]
Revenue, remaining performance obligation, amount	$ 473
Revenue, remaining performance obligation, expected timing of satisfaction, period	1 year
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2026-01-01
Revenue, Major Customer [Line Items]
Revenue, remaining performance obligation, amount	$ 221
Revenue, remaining performance obligation, expected timing of satisfaction, period	1 year

Earnings (Loss) Per Share - Sch

Earnings (Loss) Per Share - Schedule of Earnings (Loss) Per Share (Details) - USD ($) $ in Millions		3 Months Ended		9 Months Ended
		Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
Amounts attributable to Celanese Corporation
Earnings (loss) from continuing operations		$ 118	$ 952	$ 395	$ 1,265
Earnings (loss) from discontinued operations		(2)	(1)	(3)	(3)
Net earnings (loss)		$ 116	$ 951	$ 392	$ 1,262
Weighted average shares - basic (in shares)		109,338,977	108,918,986	109,241,174	108,814,288
Incremental shares attributable to equity awards(1)	[1]	196,060	520,500	276,125	523,752
Weighted average shares - diluted		109,535,037	109,439,486	109,517,299	109,338,040
[1] Excludes stock options to purchase 293,045 and 219,963 shares of Common Stock for the three months ended September 30, 2024 and 2023, respectively; and 19 and 0 equity award shares for the three months ended September 30, 2024 and 2023, respectively, as their effect would have been antidilutive. Excludes stock options to purchase 149,643 and 190,651 shares of Common Stock for the nine months ended September 30, 2024 and 2023, respectively; and 74 and 42,998 equity award shares for the nine months ended September 30, 2024 and 2023, respectively, as their effect would have been antidilutive.

Earnings (Loss) Per Share - Nar

Earnings (Loss) Per Share - Narrative (Details) - shares	3 Months Ended		9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
Share-Based Payment Arrangement, Option
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Antidilutive securities excluded from computation of earnings per share, amount	293,045	219,963	149,643	190,651
Restricted Stock Units (RSUs)
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Antidilutive securities excluded from computation of earnings per share, amount	19	0	74	42,998