Hexion (HXOH) 10-Q 15 May 14 2014 Q1 Quarterly report Financial data

Document_and_Entity_Informatio

Document and Entity Information Document	3 Months Ended
	Mar. 31, 2014	1-May-14
Document Information [Line Items]	'	'
Entity Registrant Name	'MOMENTIVE SPECIALTY CHEMICALS INC.	'
Entity Central Index Key	'0000013239	'
Current Fiscal Year End Date	'--12-31	'
Entity Filer Category	'Non-accelerated Filer	'
Document Type	'10-Q	'
Document Period End Date	31-Mar-14	'
Document Fiscal Year Focus	'2014	'
Document Fiscal Period Focus	'Q1	'
Amendment Flag	'false	'
Entity Common Stock, Shares Outstanding	'	82,556,847

Condensed_Consolidated_Balance

Condensed Consolidated Balance Sheets (USD $)	Mar. 31, 2014	Dec. 31, 2013
In Millions, unless otherwise specified
Current assets	'	'
Cash and cash equivalents (including restricted cash of $14)	$211	$393
Short-term investments	4	7
Accounts receivable (net of allowance for doubtful accounts of $16)	726	601
Inventories:	'	'
Finished and in-process goods	319	257
Raw materials and supplies	133	103
Other current assets	70	72
Total current assets	1,463	1,433
Investment in unconsolidated entities	47	45
Deferred income taxes	13	13
Other assets, net	138	134
Property and equipment	'	'
Land	90	88
Buildings	312	308
Machinery and equipment	2,472	2,427
Property, plant and equipment, gross	2,874	2,823
Less accumulated depreciation	-1,805	-1,776
Property, plant and equipment, net	1,069	1,047
Goodwill	126	112
Other intangible assets, net	94	82
Total assets	2,950	2,866
Current liabilities	'	'
Accounts and drafts payable	570	483
Debt payable within one year	117	109
Interest payable	91	83
Income taxes payable	12	12
Accrued payroll and incentive compensation	59	47
Other current liabilities	119	127
Total current liabilities	968	861
Long-term liabilities	'	'
Long-term debt	3,664	3,665
Long-term pension and post employment benefit obligations	229	234
Deferred income taxes	26	25
Other long-term liabilities	166	163
Total liabilities	5,053	4,948
Deficit	'	'
Common stock—$0.01 par value; 300,000,000 shares authorized, 170,605,906 issued and 82,556,847 outstanding at March 31, 2014 and December 31, 2013	1	1
Paid-in capital	522	522
Treasury stock, at cost—88,049,059 shares	-296	-296
Accumulated other comprehensive income	-15	-21
Accumulated deficit	-2,314	-2,287
Total Momentive Specialty Chemicals Inc. shareholder’s deficit	-2,102	-2,081
Noncontrolling interest	-1	-1
Total deficit	-2,103	-2,082
Total liabilities and deficit	$2,950	$2,866

Condensed_Consolidated_Balance1

Condensed Consolidated Balance Sheets (Parentheticals) (USD $)	Mar. 31, 2014	Dec. 31, 2013
In Millions, except Share data, unless otherwise specified
restricted cash	$14	$14
net allowance for doubtful accounts	$16	$16
Common Stock	'	'
par value	$0.01	$0.01
shares authorized	300,000,000	300,000,000
shares issued	170,605,906	170,605,906
shares outstanding	82,556,847	82,556,847
Treasury stock, shares	88,049,059	88,049,059

Condensed_Consolidated_Stateme

Condensed Consolidated Statements of Operations (USD $)	3 Months Ended
In Millions, unless otherwise specified	Mar. 31, 2014	Mar. 31, 2013
Net sales	$1,293	$1,192
Cost of sales	1,129	1,049
Gross profit	164	143
Selling, general and administrative expense	96	92
Business realignment costs	6	9
Other operating expense (income), net	4	-3
Operating income	58	45
Interest expense, net	77	74
Loss on extinguishment of debt	0	6
Other non-operating (income) expense, net	2	5
(Loss) income from continuing operations before income tax and earnings from unconsolidated entities	-21	-40
Income tax benefit	10	-32
Income from continuing operations before earnings from unconsolidated entities	-31	-8
Earnings from unconsolidated entities, net of taxes	4	4
Net income	($27)	($4)

Condensed_Consolidated_Stateme1

Condensed Consolidated Statements of Comprehensive Income (USD $)	3 Months Ended
In Millions, unless otherwise specified	Mar. 31, 2014	Mar. 31, 2013
Net income	($27)	($4)
Other comprehensive (loss) income, net of tax:	'	'
Other Comprehensive Income (Loss), Foreign Currency Transaction and Translation Adjustment, Net of Tax	'	-18
Gain recognized from pension and postretirement benefits	'	4
Net gain (loss) from cash flow hedge activity	0	1
Other comprehensive income (loss)	6	-13
Comprehensive income (loss)	($21)	($17)

Condensed_Consolidated_Stateme2

Condensed Consolidated Statements of Cash Flows (USD $)	3 Months Ended
In Millions, unless otherwise specified	Mar. 31, 2014	Mar. 31, 2013
Cash flows provided by (used in) operating activities	'	'
Net income	($27)	($4)
Adjustments to reconcile net income to net cash used in operating activities:	'	'
Depreciation and amortization	35	38
Deferred tax benefit	-1	-41
Noncash add to Net Income from Loss on extinguishment of Long Term Debt	0	6
Unrealized foreign currency losses	4	-28
Net change in assets and liabilities:	'	'
Accounts receivable	-125	-96
Inventories	-87	-67
Accounts and drafts payable	86	94
Income taxes payable	1	4
Other assets, current and non-current	9	12
Other liabilities, current and long-term	3	49
Net cash provided by (used in) operating activities	-102	-33
Cash flows (used in) provided by investing activities	'	'
Capital expenditures	-34	-27
Proceeds from the sale of (purchases of) debt securities, net	3	-1
Payments to Acquire Businesses, Net of Cash Acquired	-52	0
Change in restricted cash	0	15
Funds remitted to unconsolidated affiliates	0	-14
Net cash (used in) provided by investing activities	-83	-27
Cash flows used in financing activities	'	'
Net short-term debt (repayments) borrowings	8	1
Borrowings of long-term debt	0	1,125
Repayments of long-term debt	-3	-1,034
Long-term debt and credit facility financing fees	0	-34
Distribution paid to parent	0	0
Net cash used in financing activities	5	58
Effect of exchange rates on cash and cash equivalents	-2	-2
Decrease in cash and cash equivalents	-182	-4
Cash and cash equivalents (unrestricted) at beginning of period	379	401
Cash and cash equivalents (unrestricted) at end of period	197	397
Supplemental disclosures of cash flow information	'	'
Interest, net	66	44
Income taxes, net of cash refunds	13	0
Non-cash financing activity:	'	'
Non-cash issuance of debt in exchange for loans of parent (See Note 6)	0	200
Non-cash distribution declared to parent	0	208
Notes Receivable From Parent [Member]	'	'
Non-cash financing activity:	'	'
Settlement of note receivable from parent (See Note 3)	$0	$24

Condensed_Consolidated_Stateme3

Condensed Consolidated Statement of Equity (Deficit) (USD $)	Total	Common Stock [Member]	Paid-in Capital [Member]	Treasury Stock [Member]	Accumulated Other Comprehensive Income [Member]	Accumulated Deficit [Member]	Parent [Member]	Noncontrolling Interest [Member]
In Millions, unless otherwise specified
Balance at Dec. 31, 2013	($2,082)	$1	$522	($296)	($21)	($2,287)	($2,081)	($1)
Increase (Decrease) in Stockholders' Equity [Roll Forward]	'	'	'	'	'	'	'	'
Net income	-27	0	0	0	0	-27	-27	0
Other comprehensive loss	6	0	0	0	6	0	6	0
Balance at Mar. 31, 2014	($2,103)	$1	$522	($296)	($15)	($2,314)	($2,102)	($1)

Condensed_Consolidated_Stateme4

Condensed Consolidated Statements of Equity (Deficit) (Parentheticals) (USD $)	Mar. 31, 2014	Dec. 31, 2013
Accumulated Other Comprehensive Income (Loss), Net of Tax [Abstract]	'	'
Net foreign currency translation gains, net of tax	'	'
Net deferred losses on cash flow hedges, net of tax	'	'
Unrealized loss related to net actuarial losses and prior service costs for the Company's defined benefit pension and postretirement benefit plans, net of tax	'	'

Background_and_Basis_of_Presen

Background and Basis of Presentation	3 Months Ended
	Mar. 31, 2014
Background and Basis of Presentation [Abstract]	'
Organization, Consolidation and Presentation of Financial Statements Disclosure [Text Block]	'
	Background and Basis of Presentation
	Based in Columbus, Ohio, Momentive Specialty Chemicals Inc., (which may be referred to as “MSC” or the “Company”) serves global industrial markets through a broad range of thermoset technologies, specialty products and technical support for customers in a diverse range of applications and industries. The Company’s business is organized based on the products offered and the markets served. At March 31, 2014, the Company had two reportable segments: Epoxy, Phenolic and Coating Resins and Forest Products Resins.
	The Company’s direct parent is Momentive Specialty Chemicals Holdings LLC (“MSC Holdings”), a holding company and wholly owned subsidiary of Momentive Performance Materials Holdings LLC (“Momentive Holdings”), the ultimate parent entity of MSC. On October 1, 2010, MSC Holdings and Momentive Performance Materials Holdings Inc. (“MPM Holdings”), the parent company of Momentive Performance Materials Inc. (“MPM”), became subsidiaries of Momentive Holdings. This transaction is referred to as the “Momentive Combination.” Momentive Holdings is controlled by investment funds managed by affiliates of Apollo Management Holdings, L.P. (together with Apollo Global Management, LLC and its subsidiaries, “Apollo”). Apollo may also be referred to as the Company’s owner.
	The unaudited Condensed Consolidated Financial Statements include the accounts of the Company, its majority-owned subsidiaries in which minority shareholders hold no substantive participating rights and variable interest entities (“VIEs”) in which the Company is the primary beneficiary. Intercompany accounts and transactions are eliminated in consolidation. In the opinion of management, all adjustments consisting of normal, recurring adjustments considered necessary for a fair statement have been included. Results for the interim periods are not necessarily indicative of results for the entire year.
	Year-end condensed consolidated balance sheet data was derived from audited financial statements, but does not include all disclosures required by accounting principles generally accepted in the United States of America (“U.S. GAAP”).
	Pursuant to the rules and regulations of the Securities and Exchange Commission, certain information and disclosures normally included in financial statements prepared in accordance with U.S. GAAP have been condensed or omitted. These unaudited Condensed Consolidated Financial Statements should be read in conjunction with the audited Consolidated Financial Statements and the accompanying notes included in the Company’s most recent Annual Report on Form 10-K.

Significant_Accounting_Policie

Significant Accounting Policies	3 Months Ended
	Mar. 31, 2014
Accounting Policies [Abstract]	'
Significant Accounting Policies [Text Block]	'
	Summary of Significant Accounting Policies
	Use of Estimates—The preparation of financial statements in conformity with accounting principles generally accepted in the United States of America requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities, and also requires the disclosure of contingent assets and liabilities at the date of the financial statements. In addition, it requires management to make estimates and assumptions that affect the reported amounts of revenues and expenses during the reporting period. Actual results could differ from these estimates.
	Subsequent Events—The Company has evaluated events and transactions subsequent to March 31, 2014 through May 14, 2014, the date of issuance of its unaudited Condensed Consolidated Financial Statements.
	Recently Issued Accounting Standards
	There were no newly issued accounting standards in the first quarter of 2014 applicable to the Company’s unaudited Condensed Consolidated Financial Statements.

Related_Party_Transactions

Related Party Transactions	3 Months Ended
	Mar. 31, 2014
Related Party Transactions [Abstract]	'
Related Party Transactions Disclosure [Text Block]	'
	Related Party Transactions
	Administrative Service, Management and Consulting Arrangement
	The Company is subject to an Amended and Restated Management Consulting Agreement with Apollo (the “Management Consulting Agreement”) that renews on an annual basis, unless notice to the contrary is given by either party. Under the Management Consulting Agreement, the Company receives certain structuring and advisory services from Apollo and its affiliates. The Management Consulting Agreement provides indemnification to Apollo, its affiliates and their directors, officers and representatives for potential losses arising from these services. Apollo is entitled to an annual fee equal to the greater of $3 or 2% of the Company’s Adjusted EBITDA. Apollo elected to waive charges of any portion of the annual management fee due in excess of $3 for the calendar year 2014.
	During both the three months ended March 31, 2014 and 2013, the Company recognized expense under the Management Consulting Agreement of $1. This amount is included in “Other operating expense (income), net” in the Company’s unaudited Condensed Consolidated Statements of Operations.
	Transactions with MPM
	Shared Services Agreement
	On October 1, 2010, in conjunction with the Momentive Combination, the Company entered into a shared services agreement with MPM, as amended on March 17, 2011 (the “Shared Services Agreement”). Under this agreement, the Company provides to MPM, and MPM provides to the Company, certain services, including, but not limited to, executive and senior management, administrative support, human resources, information technology support, accounting, finance, technology development, legal and procurement services. The Shared Services Agreement establishes certain criteria upon which the costs of such services are allocated between the Company and MPM. Pursuant to this agreement, during the three months ended March 31, 2014 and 2013, the Company incurred approximately $33 of net costs for shared services and MPM incurred approximately $25 and $23, respectively, of net costs for shared services. Included in the net costs incurred during the three months ended March 31, 2014 and 2013, were net billings from the Company to MPM of $9 and $6, respectively, to bring the percentage of total net incurred costs for shared services under the Shared Services Agreement to the applicable allocation percentage. The allocation percentage was initially set at 51% for the Company and 49% for MPM at the inception of the agreement. Following the required annual review by the Steering Committee in accordance with the terms of the Shared Services Agreement, the allocation percentage for 2014 remains unchanged from 2013, which was 57% for the Company and 43% for MPM. The Company had accounts receivable from MPM of $10 and $4 as of March 31, 2014 and December 31, 2013, respectively, and accounts payable to MPM of less than $1 at both March 31, 2014 and December 31, 2013. During the three months ended March 31, 2014 and 2013, the Company realized approximately $1 and $3, respectively, in cost savings as a result of the Shared Services Agreement.
	Sales and Purchases of Products and Services with MPM
	The Company also sells products to, and purchases products from, MPM pursuant to a Master Buy/Sell Agreement dated as of September 6, 2012 (the “Master Buy/Sell Agreement”). Prices under the agreement are determined by a formula based upon certain third party sales of the applicable product, or in the event that no qualifying third party sales have taken place, based upon the average contribution margin generated by certain third party sales of products in the same or a similar industry. The standard terms and conditions of the seller in the applicable jurisdiction apply to transactions under the Master Buy/Sell Agreement. A subsidiary of MPM also acts as a non-exclusive distributor in India for certain of the Company’s subsidiaries pursuant to Distribution Agreements dated as of September 6, 2012 (the “Distribution Agreements”). Prices under the Distribution Agreements are determined by a formula based on the weighted average sales price of the applicable product less a margin. The Master Buy/Sell Agreement and Distribution Agreements have initial terms of 3 years and may be terminated for convenience by either party thereunder upon 30 days’ prior notice in the case of the Master/Buy Sell Agreement and upon 90 days’ prior notice in the case of the Distribution Agreements. Pursuant to these agreements and other purchase orders, during the three months ended March 31, 2014 and 2013, the Company sold less than $1 of products to MPM and purchased $2 and $1, respectively. As of both March 31, 2014 and December 31, 2013, the Company had less than $1 of accounts receivable from MPM and $1 of accounts payable to MPM related to these agreements.
	Other Transactions with MPM
	In March 2014, the Company entered into a ground lease with a Brazilian subsidiary of MPM to lease a portion of MPM’s manufacturing site in Itatiba, Brazil for purposes of constructing and operating an epoxy production facility. In conjunction with the ground lease, the Company also entered into a site services agreement whereby MPM’s subsidiary will provide to the Company various services such as environmental, health and safety, security, maintenance and accounting, amongst others, to support the operation of this new facility. No amounts were transacted under these agreements during the three months ended March 31, 2014.
	Purchases and Sales of Products and Services with Affiliates Other than MPM
	The Company sells products to various Apollo affiliates other than MPM. These sales were $46 and $30 for the three months ended March 31, 2014 and 2013, respectively. Accounts receivable from these affiliates were $33 and $17 at March 31, 2014 and December 31, 2013, respectively. The Company also purchases raw materials and services from various Apollo affiliates other than MPM. These purchases were $1 and $11 (as revised from $34 to correct for a data accumulation error, which the Company does not believe is material) for the three months ended March 31, 2014 and 2013, respectively. The Company had accounts payable to these affiliates of less than $1 at both March 31, 2014 and December 31, 2013.
	Participation of Apollo Global Securities in Refinancing Transactions
	In January 2013, Apollo Global Securities, LLC (“AGS”), an affiliate of Apollo, acted as one of the initial purchasers and received approximately $1 in connection with the sale of an additional $1,100 aggregate principal amount of the Company’s 6.625% First-Priority Senior Secured Notes due 2020. AGS also received $1 in structuring fees in connection with the refinancing transactions in 2013.
	Other Transactions and Arrangements
	Momentive Holdings purchases insurance policies which also cover the Company and MPM. Amounts are billed to the Company based on the Company’s relative share of the insurance premiums. No amounts were billed to the Company from Momentive Holdings for either the three months ended March 31, 2014 or 2013. The Company had accounts payable to Momentive Holdings of $2 and $4 under these arrangements at March 31, 2014 and December 31, 2013, respectively.
	The Company sells finished goods to, and purchases raw materials from, its foundry joint venture between the Company and HA-USA Inc. (“HAI”). The Company also provides toll-manufacturing and other services to HAI. The Company’s investment in HAI is recorded under the equity method of accounting, and the related sales and purchases are not eliminated from the Company’s unaudited Condensed Consolidated Financial Statements. However, any profit on these transactions is eliminated in the Company’s unaudited Condensed Consolidated Financial Statements to the extent of the Company’s 50% interest in HAI. Sales and services provided to HAI were $27 for both the three months ended March 31, 2014 and 2013. Accounts receivable from HAI were $18 and $16 at March 31, 2014 and December 31, 2013, respectively. Purchases from HAI were $7 and $7 (as revised from $21 to correct for a data accumulation error, which the Company does not believe is material) for the three months ended March 31, 2014 and 2013, respectively. The Company had accounts payable to HAI of $6 at both March 31, 2014 and December 31, 2013. Additionally, HAI declared dividends to the Company of $3 and $8 during the three months ended March 31, 2014 and 2013, respectively. No amounts remain outstanding related to these previously declared dividends as of March 31, 2014.
	The Company’s purchase contracts with HAI represent a significant portion of HAI’s total revenue, and this factor results in the Company absorbing the majority of the risk from potential losses or the majority of the gains from potential returns. However, the Company does not have the power to direct the activities that most significantly impact HAI, and therefore, does not consolidate HAI. The carrying value of HAI’s assets were $56 and $50 at March 31, 2014 and December 31, 2013, respectively. The carrying value of HAI’s liabilities were $19 and $15 at March 31, 2014 and December 31, 2013, respectively.
	In February 2013, the Company and HAI resolved a dispute regarding raw material pricing. As part of the resolution, the Company will provide discounts to HAI on future purchases of dry and liquid resins totaling $16 over a period of three years. During the three months ended March 31, 2014, the Company issued $1 of discounts to HAI under this agreement. As of March 31, 2014 and December 31, 2013, $11 and $12, respectively, remained outstanding under this agreement. As of both March 31, 2014 and December 31, 2013, $5 of the outstanding amount was classified in “Other current liabilities” in the unaudited Condensed Consolidated Balance Sheets, with the remaining amount included in “Other long-term liabilities.”
	The Company had royalties receivable from its unconsolidated forest products joint venture in Russia of $6 as of both March 31, 2014 and December 31, 2013.
	As of both March 31, 2014 and December 31, 2013, the Company had approximately $10 of cash on deposit as collateral for a loan that was extended by a third party to one of the Company’s unconsolidated joint ventures, which is classified as restricted cash.
	In February 2014, the Company made a restricted purpose loan of $50 to Superholdco Finance Corp (“Finco”), a newly formed subsidiary of Momentive Holdings. The loan matures in February 2015, bears interest at LIBOR plus 3.75% per annum and is payable on a payment-in-kind basis. The loan is fully collateralized by the assets of Finco. As of March 31, 2014, the outstanding balance of this loan was $50. Interest incurred under the loan agreement was less than $1 for the three months ended March 31, 2014.
	Finco is deemed to be a variable interest entity (“VIE”), and the Company’s loan to Finco represents a variable interest in Finco. The power to direct the activities that most significantly impact the VIE is shared between the Company and the other related party variable interest entity holder. However, as of March 31, 2014, the Company’s loan to Finco results in the Company absorbing the majority of the risk from potential losses or the majority of the gains from potential returns of the VIE and, therefore, the Company has consolidated Finco in its unaudited Condensed Consolidated Financial Statements as of March 31, 2014. As a result, as of March 31, 2014, the Company consolidated additional cash of $50 in its unaudited Condensed Consolidated Financial Statements. Under the accounting guidance for VIEs, the Company is required to periodically reassess the primary beneficiary of the VIE as changes in facts and circumstances warrant.
	On April 7, 2014, Finco entered into an agreement with MPM under which it purchased approximately $51 of accounts receivable from MPM, paying 95% of the proceeds in cash, with the remaining 5% to be paid in cash when the sold receivables are fully collected. The agreement also appointed MPM to act as the servicer of the receivables on behalf of Finco.
	Subsequent Event
	In April 2014, the Company purchased 100% of the interests in MPM’s Canadian subsidiary for a purchase price of approximately $12. As a part of the transaction the Company also entered into a non-exclusive distribution agreement with a subsidiary of MPM, whereby the Company will act as a distributor of certain of MPM’s products in Canada. The agreement has a term of 10 years, and is cancelable by either party with 180 days’ notice. The Company will be compensated for acting as distributor at a rate of 2% of the net selling price of the related products sold. Additionally, MPM will provide transitional services to the Company for a period of 6 months.

Fair_Value

Fair Value	3 Months Ended
	Mar. 31, 2014
Fair Value and Financial Instruments [Abstract]	'
Fair Value Disclosures [Text Block]	'
	Fair Value
	Fair value is the exchange price that would be received for an asset or paid to transfer a liability (an exit price) in the principal or most advantageous market for the asset or liability in an orderly transaction between market participants on the measurement date. Fair value measurement provisions establish a fair value hierarchy which requires an entity to maximize the use of observable inputs and minimize the use of unobservable inputs when measuring fair value. This guidance describes three levels of inputs that may be used to measure fair value:
	•	Level 1: Inputs are quoted prices (unadjusted) for identical assets or liabilities in active markets.
	•	Level 2: Pricing inputs are other than quoted prices in active markets included in Level 1, which are either directly or indirectly observable as of the reported date.
	•	Level 3: Unobservable inputs that are supported by little or no market activity and are developed based on the best information available in the circumstances. For example, inputs derived through extrapolation or interpolation that cannot be corroborated by observable market data.
	Recurring Fair Value Measurements
	Following is a summary of assets and liabilities measured at fair value on a recurring basis as of March 31, 2014 and December 31, 2013:
			Fair Value Measurements Using							Total
			Level 1		Level 2			Level 3
	March 31, 2014
	Derivative liabilities		$	—	$	(1	)	$	—	$	(1	)
	December 31, 2013
	Derivative liabilities		$	—	$	—		$	—	$	—
	Level 1 derivative liabilities primarily consist of financial instruments traded on exchange or futures markets. Level 2 derivative liabilities consist of derivative instruments transacted primarily in over-the-counter markets.
	There were no transfers between Level 1, Level 2 or Level 3 measurements during the three months ended March 31, 2014 or 2013.
	The Company calculates the fair value of its Level 1 derivative liabilities using quoted market prices. The Company calculates the fair value of its Level 2 derivative liabilities using standard pricing models with market-based inputs, adjusted for nonperformance risk. When its financial instruments are in a liability position, the Company evaluates its credit risk as a component of fair value. At both March 31, 2014 and December 31, 2013, no adjustment was made by the Company to reduce its derivative liabilities for nonperformance risk.
	When its financial instruments are in an asset position, the Company is exposed to credit loss in the event of nonperformance by other parties to these contracts and evaluates their credit risk as a component of fair value.
	Non-derivative Financial Instruments
	The following table summarizes the carrying amount and fair value of the Company’s non-derivative financial instruments:
			Carrying Amount		Fair Value
					Level 1			Level 2		Level 3			Total
	March 31, 2014
	Debt		$	3,781	$	—		$	3,851	$	10		$	3,861
	31-Dec-13
	Debt		$	3,774	$	—		$	3,820	$	10		$	3,830
	Fair values of debt classified as Level 2 are determined based on other similar financial instruments, or based upon interest rates that are currently available to the Company for the issuance of debt with similar terms and maturities. Level 3 amounts represent capital leases whose fair value is determined through the use of present value and specific contract terms. The carrying amounts of cash and cash equivalents, short term investments, accounts receivable, accounts payable and other accrued liabilities are considered reasonable estimates of their fair values due to the short-term maturity of these financial instruments.

Debt_Obligations

Debt Obligations	3 Months Ended
	Mar. 31, 2014
Debt Disclosure [Abstract]	'
Debt Disclosure [Text Block]	'
	Debt Obligations
	Debt outstanding at March 31, 2014 and December 31, 2013 is as follows:
		31-Mar-14				31-Dec-13
		Long-Term		Due Within		Long-Term		Due Within
				One Year				One Year
	ABL Facility	$	—	$	—	$	—	$	—
	Senior Secured Notes:
	6.625% First-Priority Senior Secured Notes due 2020 (includes $7 of unamortized debt premium at both March 31, 2014 and December 31, 2013)	1,557		—		1,557		—
	8.875% Senior Secured Notes due 2018 (includes $4 of unamortized debt discount at both March 31, 2014 and December 31, 2013)	1,196		—		1,196		—
	9.00% Second-Priority Senior Secured Notes due 2020	574		—		574		—
	Debentures:
	9.2% debentures due 2021	74		—		74		—
	7.875% debentures due 2023	189		—		189		—
	8.375% sinking fund debentures due 2016	40		20		40		20
	Other Borrowings:
	Australia Facility due 2014	—		35		—		35
	Brazilian bank loans	13		49		13		45
	Capital Leases	9		1		9		1
	Other	12		12		13		8
	Total	$	3,664	$	117	$	3,665	$	109

Commitments_and_Contingencies

Commitments and Contingencies	3 Months Ended
	Mar. 31, 2014
Commitments and Contingencies Disclosure [Abstract]	'
Commitments and Contingencies Disclosure [Text Block]	'
	Commitments and Contingencies
	Environmental Matters
	The Company’s operations involve the use, handling, processing, storage, transportation and disposal of hazardous materials. The Company is subject to extensive environmental regulation at the federal, state and local levels as well as foreign laws and regulations, and is therefore exposed to the risk of claims for environmental remediation or restoration. In addition, violations of environmental laws or permits may result in restrictions being imposed on operating activities, substantial fines, penalties, damages or other costs, any of which could have a material adverse effect on the Company’s business, financial condition, results of operations or cash flows.
	Environmental Institution of Paraná IAP—On August 10, 2005, the Environmental Institute of Paraná (IAP), an environmental agency in the State of Paraná, provided Hexion Quimica Industria, the Company’s Brazilian subsidiary, with notice of an environmental assessment in the amount of 12 Brazilian reais. The assessment related to alleged environmental damages to the Paranagua Bay caused in November 2004 from an explosion on a shipping vessel carrying methanol purchased by the Company. The investigations performed by the public authorities have not identified any actions of the Company that contributed to or caused the accident. The Company responded to the assessment by filing a request to have it cancelled and by obtaining an injunction precluding execution of the assessment pending adjudication of the issue. In November 2010, the Court denied the Company’s request to cancel the assessment and lifted the injunction that had been issued. The Company responded to the ruling by filing an appeal in the State of Paraná Court of Appeals. In March 2012, the Company was informed that the Court of Appeals had denied the Company’s appeal, and on June 4, 2012 the Company filed appeals to the Superior Court of Justice and the Supreme Court of Brazil. The Company continues to believe it has strong defenses against the validity of the assessment, and does not believe that a loss is probable. At March 31, 2014, the amount of the assessment, including tax, penalties, monetary correction and interest, is 39 Brazilian reais, or approximately $17.
	Hillsborough County—The Company is named in a lawsuit filed on July 12, 2004 in Hillsborough County, Florida Circuit Court, for an animal feed supplement processing site formerly operated by the Company and sold in 1980. The lawsuit is filed on behalf of multiple residents of Hillsborough County living near the site and it alleges various injuries from exposure to toxic chemicals. The Company does not have adequate information from which to estimate a potential range of liability, if any. The court dismissed a similar lawsuit brought on behalf of a class of plaintiffs in November 2005.
	The following table summarizes all probable environmental remediation, indemnification and restoration liabilities, including related legal expenses, at March 31, 2014 and December 31, 2013:
		Number of Sites		Liability				Range of Reasonably Possible Costs
	Site Description	March 31, 2014	December 31, 2013	March 31, 2014		December 31, 2013		Low		High
	Geismar, LA	1	1	$	15	$	16	$	10	$	24
	Superfund and offsite landfills – allocated share:
	Less than 1%	16	16	1		1		1		2
	Equal to or greater than 1%	12	12	8		8		5		14
	Currently-owned	12	12	8		8		5		13
	Formerly-owned:
	Remediation	12	11	12		8		11		22
	Monitoring only	4	4	1		1		—		1
	Total	57	56	$	45	$	42	$	32	$	76
	These amounts include estimates for unasserted claims that the Company believes are probable of loss and reasonably estimable. The estimate of the range of reasonably possible costs is less certain than the estimates upon which the liabilities are based. To establish the upper end of a range, assumptions less favorable to the Company among the range of reasonably possible outcomes were used. As with any estimate, if facts or circumstances change, the final outcome could differ materially from these estimates. At both March 31, 2014 and December 31, 2013, $14, has been included in “Other current liabilities” in the unaudited Condensed Consolidated Balance Sheets with the remaining amount included in “Other long-term liabilities.”
	Following is a discussion of the Company’s environmental liabilities and the related assumptions at March 31, 2014:
	Geismar, LA Site—The Company formerly owned a basic chemicals and polyvinyl chloride business that was taken public as Borden Chemicals and Plastics Operating Limited Partnership (“BCPOLP”) in 1987. The Company retained a 1% interest, the general partner interest and the liability for certain environmental matters after BCPOLP’s formation. Under a Settlement Agreement approved by the United States Bankruptcy Court for the District of Delaware among the Company, BCPOLP, the United States Environmental Protection Agency and the Louisiana Department of Environmental Quality, the Company agreed to perform certain of BCPOLP’s obligations for soil and groundwater contamination at BCPOLP’s Geismar, Louisiana site. The Company bears the sole responsibility for these obligations because there are no other potentially responsible parties (“PRP”) or third parties from whom the Company could seek reimbursement.
	A groundwater pump and treat system to remove contaminants is operational, and natural attenuation studies are proceeding. If closure procedures and remediation systems prove to be inadequate, or if additional contamination is discovered, costs that would approach the higher end of the range of possible outcomes could result.
	Due to the long-term nature of the project, the reliability of timing and the ability to estimate remediation payments, a portion of this liability was recorded at its net present value, assuming a 3% discount rate and a time period of 24 years. The range of possible outcomes is discounted in a similar manner. The undiscounted liability, which is expected to be paid over the next 24 years, is approximately $20. Over the next five years, the Company expects to make ratable payments totaling $6.
	Superfund Sites and Offsite Landfills—The Company is currently involved in environmental remediation activities at a number of sites for which it has been notified that it is, or may be, a PRP under the United States Comprehensive Environmental Response, Compensation and Liability Act or similar state “superfund” laws. The Company anticipates approximately 50% of the estimated liability for these sites will be paid within the next five years, with the remainder over the next twenty-five years. The Company generally does not bear a significant level of responsibility for these sites, and as a result, has little control over the costs and timing of cash flows.
	The Company’s ultimate liability will depend on many factors including its share of waste volume, the financial viability of other PRPs, the remediation methods and technology used, the amount of time necessary to accomplish remediation and the availability of insurance coverage. The range of possible outcomes takes into account the maturity of each project, resulting in a more narrow range as the project progresses. To estimate both its current reserves for environmental remediation at these sites and the possible range of additional costs, the Company has not assumed that it will bear the entire cost of remediation of every site to the exclusion of other known PRPs who may be jointly and severally liable. The Company has limited information to assess the viability of other PRPs and their probable contribution on a per site basis. The Company’s insurance provides very limited, if any, coverage for these environmental matters.
	Sites Under Current Ownership—The Company is conducting environmental remediation at a number of locations that it currently owns, of which ten sites are no longer in operation. As the Company is performing a portion of the remediation on a voluntary basis, it has some control over the costs to be incurred and the timing of cash flows. The Company expects to pay approximately $5 of these liabilities within the next five years, with the remainder over the next ten years. The factors influencing the ultimate outcome include the methods of remediation elected, the conclusions and assessment of site studies remaining to be completed, and the time period required to complete the work. No other parties are responsible for remediation at these sites.
	Formerly-Owned Sites—The Company is conducting, or has been identified as a PRP in connection with, environmental remediation at a number of locations that it formerly owned and/or operated. Remediation costs at these former sites, such as those associated with our former phosphate mining and processing operations, could be material. One such site is the Coronet Industries, Inc. Superfund Alternative Site in Plant City, FL. The current owner of the site has alleged that it has incurred environmental costs at the site for which it believes it has a contribution claim against the Company, and that additional future costs are likely to be incurred. In December 2013, the Company entered into an agreement to participate in a non-binding mediation with the current and other prior owner of the site for purposes of attempting to reach an agreement on allocation of past and future environmental costs. While it is reasonably possible that the Company’s costs relating to this site could be material, the Company does not have adequate information to enable it to estimate a potential range of liability at this time. The Company has accrued those costs related to this site and other formerly-owned sites which are currently probable and reasonably estimable. The final costs to the Company will depend on the method of remediation chosen and the level of participation of third parties.
	Monitoring Only Sites—The Company is responsible for a number of sites that require monitoring where no additional remediation is expected. The Company has established reserves for costs related to these sites. Payment of these liabilities is anticipated to occur over the next ten or more years. The ultimate cost to the Company will be influenced by fluctuations in projected monitoring periods or by findings that are different than anticipated.
	Indemnifications—In connection with the acquisition of certain of the Company’s operating businesses, the Company has been indemnified by the sellers against certain liabilities of the acquired businesses, including liabilities relating to both known and unknown environmental contamination arising prior to the date of the purchase. The indemnifications may be subject to certain exceptions and limitations, deductibles and indemnity caps. While it is reasonably possible that some costs could be incurred, except for those sites identified above, the Company has inadequate information to allow it to estimate a potential range of liability, if any.
	Non-Environmental Legal Matters
	The Company is involved in various legal proceedings in the ordinary course of business and had reserves of $15 and $16 at March 31, 2014 and December 31, 2013, respectively, for all non-environmental legal defense costs incurred and settlement costs that it believes are probable and estimable. At both March 31, 2014 and December 31, 2013, $7 has been included in “Other current liabilities” in the unaudited Condensed Consolidated Balance Sheets, with the remaining amount included in “Other long-term liabilities.”
	Following is a discussion of significant non-environmental legal proceedings:
	Brazil Tax Claim— On October 15, 2012, the Appellate Court for the State of Sao Paulo rendered a unanimous decision in favor of the Company on this claim, which has been pending since 1992. In 1992, the State of Sao Paulo Administrative Tax Bureau issued an assessment against the Company’s Brazilian subsidiary claiming that excise taxes were owed on certain intercompany loans made for centralized cash management purposes. These loans and other internal flows of funds were characterized by the Tax Bureau as intercompany sales. Since that time, management and the Tax Bureau have held discussions and the Company filed an administrative appeal seeking cancellation of the assessment. The Administrative Court upheld the assessment in December 2001. In 2002, the Company filed a second appeal with the highest-level Administrative Court, again seeking cancellation of the assessment. In February 2007, the highest-level Administrative Court upheld the assessment. The Company requested a review of this decision. On April 23, 2008, the Brazilian Administrative Tax Tribunal issued its final decision upholding the assessment against the Company. The Company filed an Annulment action in the Brazilian Judicial Courts in May 2008 along with a request for an injunction to suspend the tax collection. The injunction was granted upon the Company pledging certain properties and assets in Brazil during the pendency of the Annulment action in lieu of depositing an amount equivalent to the assessment with the Court. In September 2010, in the Company’s favor, the Court adopted its appointed expert’s report finding that the transactions in question were intercompany loans and other legal transactions. The State Tax Bureau appealed this decision in December 2010, and the Appellate Court ruled in the Company’s favor on October 15, 2012. On January 7, 2013, the State Tax Bureau appealed the decision to the Superior Court of Justice. The Company has replied to the appeal, and continues to believe that a loss contingency is not probable. At March 31, 2014, the amount of the assessment, including tax, penalties, monetary correction and interest, is 71 Brazilian reais, or approximately $32.
	Other Legal Matters—The Company is involved in various other product liability, commercial and employment litigation, personal injury, property damage and other legal proceedings in addition to those described above, including actions that allege harm caused by products the Company has allegedly made or used, containing silica, vinyl chloride monomer and asbestos. The Company believes it has adequate reserves and that it is not reasonably possible that a loss exceeding amounts already reserved would be material. Furthermore, the Company has insurance to cover claims of these types.

Pension_and_Postretirement_Exp

Pension and Postretirement Expense	3 Months Ended
	Mar. 31, 2014
Defined Benefit Pension Plans and Defined Benefit Postretirement Plans Disclosure [Abstract]	'
Pension and Other Postretirement Benefits Disclosure [Text Block]	'
	Pension and Postretirement Benefit Plans
	Following are the components of net pension and postretirement expense recognized by the Company for the three months ended March 31, 2014 and 2013:
		Pension Benefits												Non-Pension Postretirement Benefits
		Three Months Ended March 31,												Three Months Ended March 31,
		2014						2013						2014				2013
		U.S.			Non-U.S.			U.S.			Non-U.S.			U.S.		Non-U.S.		U.S.		Non-U.S.
		Plans			Plans			Plans			Plans			Plans		Plans		Plans		Plans
	Service cost	$	1		$	4		$	1		$	4		$	—	$	—	$	—	$	—
	Interest cost on projected benefit obligation	2			4			3			4			—		—		—		—
	Expected return on assets	(4		)	(4		)	(4		)	(2		)	—		—		—		—
	Amortization of net losses	2			1			2			2			—		—		—		—
	Net expense	$	1		$	5		$	2		$	8		$	—	$	—	$	—	$	—

Segment_Information

Segment Information	3 Months Ended
	Mar. 31, 2014
Segment Reporting [Abstract]	'
Segment Reporting Disclosure [Text Block]	'
	Segment Information
	The Company’s business segments are based on the products that the Company offers and the markets that it serves. At March 31, 2014, the Company had two reportable segments: Epoxy, Phenolic and Coating Resins and Forest Products Resins. A summary of the major products of the Company’s reportable segments follows:
	•	Epoxy, Phenolic and Coating Resins: epoxy specialty resins, phenolic encapsulated substrates, versatic acids and derivatives, basic epoxy resins and intermediates, phenolic specialty resins and molding compounds, polyester resins, acrylic resins and vinylic resins
	•	Forest Products Resins: forest products resins and formaldehyde applications
	Reportable Segments
	Following are net sales and Segment EBITDA (earnings before interest, income taxes, depreciation and amortization) by reportable segment. Segment EBITDA is defined as EBITDA adjusted for certain non-cash items and other income and expenses. Segment EBITDA is the primary performance measure used by the Company’s senior management, the chief operating decision-maker and the board of directors to evaluate operating results and allocate capital resources among segments. Segment EBITDA is also the profitability measure used to set management and executive incentive compensation goals. Corporate and Other is primarily corporate general and administrative expenses that are not allocated to the segments, such as shared service and administrative functions, foreign exchange gains and losses and legacy company costs not allocated to continuing segments.
	Net Sales (1):
		Three Months Ended March 31,
		2014			2013
	Epoxy, Phenolic and Coating Resins	$	817		$	765
	Forest Products Resins	476			427
	Total	$	1,293		$	1,192
	-1	Intersegment sales are not significant and, as such, are eliminated within the selling segment.
	Segment EBITDA:
		Three Months Ended March 31,
		2014			2013
	Epoxy, Phenolic and Coating Resins	$	76		$	68
	Forest Products Resins	60			55
	Corporate and Other	(19		)	(18		)
	Reconciliation of Segment EBITDA to Net Loss:
		Three Months Ended March 31,
		2014			2013
	Segment EBITDA:
	Epoxy, Phenolic and Coating Resins	$	76		$	68
	Forest Products Resins	60			55
	Corporate and Other	(19		)	(18		)
	Reconciliation:
	Items not included in Segment EBITDA:
	Business realignment costs	(6		)	(9		)
	Integration costs	(2		)	(3		)
	Other	(14		)	(11		)
	Total adjustments	(22		)	(23		)
	Interest expense, net	(77		)	(74		)
	Loss on extinguishment of debt	—			(6		)
	Income tax (expense) benefit	(10		)	32
	Depreciation and amortization	(35		)	(38		)
	Net loss	$	(27	)	$	(4	)
	Items Not Included in Segment EBITDA
	Not included in Segment EBITDA are certain non-cash items and other income and expenses. For the three months ended March 31, 2014, these items primarily include expenses from retention programs, stock-based compensation expense, losses on the disposal of assets and unrealized foreign exchange transaction gains and losses. For the three months ended March 31, 2013, these items primarily include expenses from retention programs, partially offset by net realized and unrealized foreign exchange transaction gains.
	Business realignment costs for the three months ended March 31, 2014 and March 31, 2013 primarily relate to expenses from minor restructuring programs and costs for environmental remediation at certain formerly owned locations. Integration costs for the three months ended March 31, 2014 and 2013 primarily represent integration costs associated with the Momentive Combination.

Summarized_Financial_Informati

Summarized Financial Information of Unconsolidated Affiliate	3 Months Ended
	Mar. 31, 2014
Summarized Financial Information of Unconsolidated Affiliate [Abstract]	'
Significant Subsidiary Financial Information [Text Block]	'
	Summarized Financial Information of Unconsolidated Affiliate
	Summarized financial information of the unconsolidated affiliate HAI as of March 31, 2014 and December 31, 2013 and for the three months ended March 31, 2014 and 2013 is as follows:
		March 31,		December 31,
		2014		2013
	Current assets	$	29	$	29
	Non-current assets	27		21
	Current liabilities	19		15
	Non-current liabilities	—		—
		Three Months Ended March 31,
		2014		2013
	Net sales	$	45	$	45
	Gross profit	11		11
	Pre-tax income	7		7
	Net income	7		7

Changes_in_Accumulated_Other_C

Changes in Accumulated Other Comprehensive Income Level 1 (Notes)	3 Months Ended
	Mar. 31, 2014
Changes of Accumulated Other Comprehensive Income [Abstract]	'
Changes in Accumulated Other Comprehensive Income [Text Block]	'
	Changes in Accumulated Other Comprehensive Loss
	Following is a summary of changes in “Accumulated other comprehensive loss” for the three months ended March 31, 2014 and 2013:
		Three Months Ended March 31, 2014										Three Months Ended March 31, 2013
		Defined Benefit Pension and Postretirement Plans			Foreign Currency Translation Adjustments				Total			Gains and (Losses) on Cash Flow Hedges			Defined Benefit Pension and Postretirement Plans			Foreign Currency Translation Adjustments			Total
	Beginning balance	$	(151	)	$	130			$	(21	)	$	(1	)	$	(219	)	$	143		$	(77	)
	Other comprehensive income (loss) before reclassifications, net of tax	—			3				3			—			—			(18		)	(18		)
	Amounts reclassified from Accumulated other comprehensive loss, net of tax	3			—				3			1			4			—			5
	Net other comprehensive income (loss)	3			3				6			1			4			(18		)	(13		)
	Ending balance	$	(148	)	$	133			$	(15	)	$	—		$	(215	)	$	125		$	(90	)
			Amount Reclassified From Accumulated Other Comprehensive Loss for the Three Months Ended:
	Amount Reclassified From Accumulated Other Comprehensive Loss		March 31, 2014			March 31, 2013				Location of Reclassified Amount in Income
	Gains and losses on cash flow hedges:
	Interest rate swaps		$	—		$	—			Interest expense, net
	Total before income tax		—			—
	Income tax benefit		—			1				Income tax expense (benefit)
	Total		$	—		$	1
	Amortization of defined benefit pension and other postretirement benefit items:
	Actuarial losses		$	3		$	5			(1)
	Total before income tax		3			5
	Income tax benefit		—			(1		)		Income tax expense (benefit)
	Total		3			4
	Total		$	3		$	5
	-1	These accumulated other comprehensive income components are included in the computation of net pension and postretirement benefit expense (see Note 7).

Acquisition_Notes

Acquisition (Notes)	3 Months Ended
	Mar. 31, 2014
Acquisition [Abstract]	'
Business Combination Disclosure [Text Block]	'
	Acquisition
	In January 2014, the Company acquired a manufacturing facility in Shreveport, Louisiana, which increased the Company’s capacity to provide resin coated proppants to its customers in this region, which has a high concentration of shale and natural gas wells. The allocation of the consideration exchanged was based upon a valuation of the acquired company’s net identifiable assets and liabilities as of the transaction date. The allocation of fair value to the assets acquired and liabilities assumed at the date of acquisition resulted in $5 allocated to working capital, $18 allocated to property and equipment, $16 allocated to other intangible assets and $13 allocated to goodwill.
	Other intangible assets primarily consist of customer relationships, which are being amortized on a straight-line basis over their estimated useful life of 10 years.
	The pro forma impacts of this acquisition are not material to the Company’s unaudited Condensed Consolidated Financial Statements.

Income_Taxes_Notes

Income Taxes (Notes)	3 Months Ended
	Mar. 31, 2014
Income Taxes [Abstract]	'
Income Tax Disclosure [Text Block]	'
	Income Taxes
	The effective tax rate was (48)% and 80% for the first quarter of 2014 and 2013, respectively. The change in the effective tax rate was primarily attributable to the amount and distribution of income and losses among the various jurisdictions in which we operate. The effective tax rates were also impacted by operating losses generated in jurisdictions where no tax benefit was recognized due to the maintenance of a full valuation allowance.
	For the first quarter of 2014, income tax expense relates primarily to income from certain foreign operations. Losses in the United States and certain foreign jurisdictions had no impact on income tax expense as no tax benefit was recognized due to the maintenance of a full valuation allowance. For the first quarter of 2013, income tax benefit relates primarily to a discrete tax benefit of $29 related to the signing of the American Taxpayer Relief Act of 2012 during the first quarter of 2013, which provided for the exclusion of certain foreign earnings from U.S. federal taxation from January 1, 2012 through December 31, 2013.

Guarantor_NonGuarantor_Subsidi

Guarantor Non-Guarantor Subsidiary Financial Information	3 Months Ended
	Mar. 31, 2014
Guarantor Non Guarantor Subsidary Financial Information [Abstract]	'
Guarantees [Text Block]	'
	Guarantor/Non-Guarantor Subsidiary Financial Information
	The Company and certain of its U.S. subsidiaries guarantee debt issued by its wholly owned subsidiaries Hexion Nova Scotia, ULC and Hexion U.S. Finance Corporation (together, the “Subsidiary Issuers”), which includes the 6.625% First-Priority Senior Secured Notes due 2020, 8.875% Senior Secured Notes due 2018 and the 9.00% Second-Priority Senior Secured Notes due 2020.
	The following information contains the condensed consolidating financial information for MSC (the parent), the Subsidiary Issuers, the combined subsidiary guarantors (Momentive Specialty Chemical Investments Inc.; Borden Chemical Foundry; LLC, Lawter International, Inc.; HSC Capital Corporation; Momentive International, Inc.; Momentive CI Holding Company; NL COOP Holdings LLC and Oilfield Technology Group, Inc.) and the combined non-guarantor subsidiaries, which includes all of the Company’s foreign subsidiaries.
	All of the Subsidiary Issuers and Subsidiary Guarantors are 100% owned by MSC. All guarantees are full and unconditional, and are joint and several. There are no significant restrictions on the ability of the Company to obtain funds from its domestic subsidiaries by dividend or loan. While the Company’s Australian and Brazilian subsidiaries are restricted in the payment of dividends and intercompany loans due to the terms of their credit facilities, there are no material restrictions on the Company’s ability to obtain cash from the remaining non-guarantor subsidiaries.
	This information includes allocations of corporate overhead to the combined non-guarantor subsidiaries based on net sales. Income tax expense has been provided on the combined non-guarantor subsidiaries based on actual effective tax rates.
	MOMENTIVE SPECIALTY CHEMICALS INC.
	31-Mar-14
	CONDENSED CONSOLIDATING BALANCE SHEET (Unaudited)
		Momentive				Subsidiary			Combined			Combined				Eliminations			Consolidated
		Specialty				Issuers			Subsidiary			Non-Guarantor
		Chemicals							Guarantors			Subsidiaries
		Inc.
	Assets
	Current assets:
	Cash and cash equivalents (including restricted cash of $0, $0 and $14, respectively)	$	47			$	2		$	—		$	162			$	—		$	211
	Short-term investments	—				—			—			4				—			4
	Accounts receivable, net	218				—			2			506				—			726
	Intercompany accounts receivable	173				103			—			357				(633		)	—
	Intercompany loans receivable - current portion	256				—			—			264				(520		)	—
	Inventories:
	Finished and in-process goods	121				—			—			198				—			319
	Raw materials and supplies	49				—			—			84				—			133
	Other current assets	22				—			—			48				—			70
	Total current assets	886				105			2			1,623				(1,153		)	1,463
	Investment in unconsolidated entities	356				—			30			29				(368		)	47
	Deferred income taxes	—				—			—			13				—			13
	Other assets, net	22				62			—			54				—			138
	Intercompany loans receivable	1,251				3,359			30			3,834				(8,474		)	—
	Property and equipment, net	511				—			—			558				—			1,069
	Goodwill	66				—			—			60				—			126
	Other intangible assets, net	61				—			—			33				—			94
	Total assets	$	3,153			$	3,526		$	62		$	6,204			$	(9,995	)	$	2,950
	Liabilities and (Deficit) Equity
	Current liabilities:
	Accounts payable	$	198			$	—		$	—		$	372			$	—		$	570
	Intercompany accounts payable	144				4			—			485				(633		)	—
	Debt payable within one year	20				—			—			97				—			117
	Intercompany loans payable within one year	140				—			—			380				(520		)	—
	Interest payable	5				85			—			1				—			91
	Income taxes payable	4				—			—			8				—			12
	Accrued payroll and incentive compensation	23				—			—			36				—			59
	Other current liabilities	63				—			—			56				—			119
	Total current liabilities	597				89			—			1,435				(1,153		)	968
	Long-term liabilities:
	Long-term debt	308				3,327			—			29				—			3,664
	Intercompany loans payable	3,400				—			8			5,066				(8,474		)	—
	Accumulated losses of unconsolidated subsidiaries in excess of investment	783				—			266			—				(1,049		)	—
	Long-term pension and post employment benefit obligations	47				—			—			182				—			229
	Deferred income taxes	8				2			—			16				—			26
	Other long-term liabilities	112				6			—			48				—			166
	Total liabilities	5,255				3,424			274			6,776				(10,676		)	5,053
	Total (deficit) equity	(2,102		)		102			(212		)	(572		)		681			(2,103		)
	Total liabilities and (deficit) equity	$	3,153			$	3,526		$	62		$	6,204			$	(9,995	)	$	2,950
	MOMENTIVE SPECIALTY CHEMICALS INC.
	31-Dec-13
	CONDENSED CONSOLIDATING BALANCE SHEET
		Momentive				Subsidiary			Combined			Combined				Eliminations			Consolidated
		Specialty				Issuers			Subsidiary			Non-Guarantor
		Chemicals							Guarantors			Subsidiaries
		Inc.
	Assets
	Current assets:
	Cash and cash equivalents (including restricted cash of $0, $0 and $14, respectively)	$	165			$	5		$	—		$	223			$	—		$	393
Short-term investments	—				—			—			7				—			7
Accounts receivable, net	179				—			—			422				—			601
Intercompany accounts receivable	190				89			—			374				(653		)	—
Intercompany loans receivable - current portion	216				—			—			278				(494		)	—
Inventories:
Finished and in-process goods	105				—			—			152				—			257
Raw materials and supplies	38				—			—			65				—			103
Other current assets	27				—			—			45				—			72
Total current assets	920				94			—			1,566				(1,147		)	1,433
Investment in unconsolidated entities	351				—			29			28				(363		)	45
Deferred income taxes	—				—			—			13				—			13
Other assets, net	31				59			2			42				—			134
Intercompany loans receivable	1,251				3,355			29			4,221				(8,856		)	—
Property and equipment, net	491				—			—			556				—			1,047
Goodwill	52				—			—			60				—			112
Other intangible assets, net	47				—			—			35				—			82
Total assets	$	3,143			$	3,508		$	60		$	6,521			$	(10,366	)	$	2,866
Liabilities and (Deficit) Equity
Current liabilities:
Accounts payable	$	165			$	—		$	—		$	318			$	—		$	483
Intercompany accounts payable	130				—			—			523				(653		)	—
Debt payable within one year	20				—			—			89				—			109
Intercompany loans payable within one year	173				—			—			321				(494		)	—
Interest payable	10				72			—			1				—			83
Income taxes payable	4				—			—			8				—			12
Accrued payroll and incentive compensation	19				—			—			28				—			47
Other current liabilities	65				—			—			62				—			127
Total current liabilities	586				72			—			1,350				(1,147		)	861
Long term liabilities:
Long-term debt	309				3,326			—			30				—			3,665
Intercompany loans payable	3,388				—			7			5,461				(8,856		)	—
Accumulated losses of unconsolidated subsidiaries in excess of investment	773				—			261			—				(1,034		)	—
Long-term pension and post employment benefit obligations	50				—			—			184				—			234
Deferred income taxes	8				2			—			15				—			25
Other long-term liabilities	110				6			—			47				—			163
Total liabilities	5,224				3,406			268			7,087				(11,037		)	4,948
Total Momentive Specialty Chemicals Inc. shareholders (deficit) equity	(2,081		)		102			(208		)	(565		)		671			(2,081		)
Noncontrolling interest	—				—			—			(1		)		—			(1		)
Total (deficit) equity	(2,081		)		102			(208		)	(566		)		671			(2,082		)
Total liabilities and (deficit) equity	$	3,143			$	3,508		$	60		$	6,521			$	(10,366	)	$	2,866
MOMENTIVE SPECIALTY CHEMICALS INC.
THREE MONTHS ENDED MARCH 31, 2014
CONDENSED CONSOLIDATING STATEMENT OF OPERATIONS (Unaudited)
	Momentive				Subsidiary			Combined			Combined				Eliminations			Consolidated
	Specialty				Issuers			Subsidiary			Non-Guarantor
	Chemicals							Guarantors			Subsidiaries
	Inc.
Net sales	$	578			$	—		$	—		$	772			$	(57	)	$	1,293
Cost of sales	505				—			—			681				(57		)	1,129
Gross profit	73				—			—			91				—			164
Selling, general and administrative expense	28				—			—			68				—			96
Business realignment costs	5				—			—			1				—			6
Other operating expense, net	1				—			—			3				—			4
Operating income	39				—			—			19				—			58
Interest expense, net	8				67			—			2				—			77
Intercompany interest expense (income), net	43				(68		)	—			25				—			—
Other non-operating expense, net	—				—			—			2				—			2
(Loss) income before income tax and (losses) earnings from unconsolidated entities	(12		)		1			—			(10		)		—			(21		)
Income tax expense	(1		)		—			—			11				—			10
(Loss) income before (losses) earnings from unconsolidated entities	(11		)		1			—			(21		)		—			(31		)
(Losses) earnings from unconsolidated entities, net of taxes	(16		)		—			(1		)	1				20			4
Net (loss) income	$	(27	)		$	1		$	(1	)	$	(20	)		$	20		$	(27	)
Comprehensive (loss) income	$	(21	)		$	(148	)	$	124		$	107			$	(83	)	$	(21	)
MOMENTIVE SPECIALTY CHEMICALS INC.
THREE MONTHS ENDED MARCH 31, 2013
CONDENSED CONSOLIDATING STATEMENT OF OPERATIONS (Unaudited)
	Momentive				Subsidiary			Combined			Combined				Eliminations			Consolidated
	Specialty				Issuers			Subsidiary			Non-Guarantor
	Chemicals							Guarantors			Subsidiaries
	Inc.
Net sales	$	537			$	—		$	—		$	708			$	(53	)	$	1,192
Cost of sales	464				—			—			638				(53		)	1,049
Gross profit	73				—			—			70				—			143
Selling, general and administrative expense	28				—			—			64				—			92
Business realignment costs	4				—			—			5				—			9
Other operating expense (income), net	4				(4		)	—			(3		)		—			(3		)
Operating income	37				4			—			4				—			45
Interest expense, net	10				61			—			3				—			74
Intercompany interest expense (income), net	44				(63		)	—			19				—			—
Loss on extinguishment of debt	2				—			—			4				—			6
Other non-operating expense (income), net	15				—			—			(10		)		—			5
(Loss) income before income tax and (losses) earnings from unconsolidated entities	(34		)		6			—			(12		)		—			(40		)
Income tax (benefit) expense	(38		)		1			—			5				—			(32		)
Income (loss) before (losses) earnings from unconsolidated entities	4				5			—			(17		)		—			(8		)
(Losses) earnings from unconsolidated entities, net of taxes	(8		)		—			(6		)	1				17			4
Net (loss) income	$	(4	)		$	5		$	(6	)	$	(16	)		$	17		$	(4	)
Comprehensive (loss) income	$	(17	)		$	4		$	(7	)	$	(16	)		$	19		$	(17	)
MOMENTIVE SPECIALTY CHEMICALS INC.
THREE MONTHS ENDED MARCH 31, 2014
CONDENSED CONSOLIDATING STATEMENT OF CASH FLOWS (Unaudited)
	Momentive				Subsidiary			Combined			Combined				Eliminations			Consolidated
	Specialty				Issuers			Subsidiary			Non-Guarantor
	Chemicals							Guarantors			Subsidiaries
	Inc.
Cash flows (used in) provided by operating activities	$	(117	)		$	(3	)	$	3		$	18			$	(3	)	$	(102	)
Cash flows provided by (used in) investing activities
Capital expenditures	(18		)		—			—			(16		)		—			(34		)
Proceeds from sale of debt securities, net	—				—			—			3				—			3
Acquisition of business	(52		)		—			—			—				—			(52		)
Return of capital from subsidiary from sales of accounts receivable	92			(a)	—			—			—				(92		)	—
	22				—			—			(13		)		(92		)	(83		)
Cash flows (used in) provided by financing activities
Net short-term debt borrowings	—				—			—			8				—			8
Repayments of long-term debt	—				—			—			(3		)		—			(3		)
Net intercompany loan (repayments) borrowings	(23		)		—			—			23				—			—
Common stock dividends paid	—				—			(3		)	—				3			—
Return of capital to parent from sales of accounts receivable	—				—			—			(92		)	(a)	92			—
	(23		)		—			(3		)	(64		)		95			5
Effect of exchange rates on cash and cash equivalents	—				—			—			(2		)		—			(2		)
Decrease in cash and cash equivalents	(118		)		(3		)	—			(61		)		—			(182		)
Cash and cash equivalents (unrestricted) at beginning of period	165				5			—			209				—			379
Cash and cash equivalents (unrestricted) at end of period	$	47			$	2		$	—		$	148			$	—		$	197
(a)	During the three months ended March 31, 2014, Momentive Specialty Chemicals Inc. contributed receivables of $92 to a non-guarantor subsidiary as capital contributions, resulting in a non-cash transaction. During the three months ended March 31, 2014, the non-guarantor subsidiary sold the contributed receivables to certain banks under various supplier financing agreements. The cash proceeds were returned to Momentive Specialty Chemicals Inc. by the non-guarantor subsidiary as a return of capital. The sale of receivables has been included within cash flows from operating activities on the Combined non-guarantor subsidiaries. The return of the cash proceeds from the sale of receivables has been included as a financing outflow and an investing inflow on the Combined Non-Guarantor Subsidiaries and Momentive Specialty Chemicals Inc., respectively.
MOMENTIVE SPECIALTY CHEMICALS INC.
THREE MONTHS ENDED MARCH 31, 2013
CONDENSED CONSOLIDATING STATEMENT OF CASH FLOWS (Unaudited)
	Momentive				Subsidiary			Combined			Combined				Eliminations			Consolidated
	Specialty				Issuers			Subsidiary			Non-Guarantor
	Chemicals							Guarantors			Subsidiaries
	Inc.
Cash flows provided by (used in) operating activities	$	45			$	14		$	9		$	(16	)		$	(85	)	$	(33	)
Cash flows provided by (used in) investing activities
Capital expenditures	(14		)		—			—			(13		)		—			(27		)
Purchases of debt securities, net	—				—			—			(1		)		—			(1		)
Change in restricted cash	—				—			—			15				—			15
Return of capital from subsidiary from sales of accounts receivable	31			(a)	—			—			—				(31		)	—
Investment in unconsolidated affiliates, net	—				—			—			(14		)		—			(14		)
	17				—			—			(13		)		(31		)	(27		)
Cash flows (used in) provided by financing activities
Net short-term debt borrowings	—				—			—			1				—			1
Borrowings of long-term debt	—				1,108			—			17				—			1,125
Repayments of long-term debt	(543		)		(120		)	—			(371		)		—			(1,034		)
Net intercompany loan borrowings (repayments)	479				(903		)	(1		)	425				—			—
Long-term debt and credit facility financing fees	(12		)		(22		)	—			—				—			(34		)
Common stock dividends paid	—				(77		)	(8		)	—				85			—
Return of capital to parent from sales of accounts receivable	—				—			—			(31		)	(a)	31			—
	(76		)		(14		)	(9		)	41				116			58
Effect of exchange rates on cash and cash equivalents	—				—			—			(2		)		—			(2		)
(Decrease) increase in cash and cash equivalents	(14		)		—			—			10				—			(4		)
Cash and cash equivalents (unrestricted) at beginning of period	276				—			—			125				—			401
Cash and cash equivalents (unrestricted) at end of period	$	262			$	—		$	—		$	135			$	—		$	397
(a)	During the three months ended March 31, 2013, Momentive Specialty Chemicals Inc. contributed receivables of $31 to a non-guarantor subsidiary as capital contributions, resulting in a non-cash transaction. During the three months ended March 31, 2013, the non-guarantor subsidiary sold the contributed receivables to certain banks under various supplier financing agreements. The cash proceeds were returned to Momentive Specialty Chemicals Inc. by the non-guarantor subsidiary as a return of capital. The sale of receivables has been included within cash flows from operating activities on the Combined non-guarantor subsidiaries. The return of the cash proceeds from the sale of receivables has been included as a financing outflow and an investing inflow on the Combined Non-Guarantor Subsidiaries and Momentive Specialty Chemicals Inc., respectively.

Significant_Accounting_Policie1

Significant Accounting Policies Level 2 (Policies)	3 Months Ended
	Mar. 31, 2014
Accounting Policies [Abstract]	'
Use of Estimates, Policy [Policy Text Block]	'
	Use of Estimates—The preparation of financial statements in conformity with accounting principles generally accepted in the United States of America requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities, and also requires the disclosure of contingent assets and liabilities at the date of the financial statements. In addition, it requires management to make estimates and assumptions that affect the reported amounts of revenues and expenses during the reporting period. Actual results could differ from these estimates.
Impairment of Long-Lived Assets, Policy [Policy Text Block]	'
Subsequent Events, Policy [Policy Text Block]	'
	Subsequent Events—The Company has evaluated events and transactions subsequent to March 31, 2014 through May 14, 2014, the date of issuance of its unaudited Condensed Consolidated Financial Statements.
Reclassifications, Policy [Policy Text Block]	'
	.
New Accounting Pronouncements, Policy [Policy Text Block]	'
	Recently Issued Accounting Standards
	There were no newly issued accounting standards in the first quarter of 2014 applicable to the Company’s unaudited Condensed Consolidated Financial Statements.

Fair_Value_Level_3_Tables

Fair Value Level 3 (Tables)	3 Months Ended
	Mar. 31, 2014
Fair Value Disclosures [Abstract]	'
Fair Value, Measurement Inputs, Disclosure [Table Text Block]	'
	Following is a summary of assets and liabilities measured at fair value on a recurring basis as of March 31, 2014 and December 31, 2013:
		Fair Value Measurements Using							Total
		Level 1		Level 2			Level 3
	March 31, 2014
	Derivative liabilities	$	—	$	(1	)	$	—	$	(1	)
	December 31, 2013
	Derivative liabilities	$	—	$	—		$	—	$	—
Fair Value, by Balance Sheet Grouping [Table Text Block]	'
	The following table summarizes the carrying amount and fair value of the Company’s non-derivative financial instruments:
		Carrying Amount		Fair Value
				Level 1			Level 2		Level 3			Total
	March 31, 2014
	Debt	$	3,781	$	—		$	3,851	$	10		$	3,861
	31-Dec-13
	Debt	$	3,774	$	—		$	3,820	$	10		$	3,830

Debt_Obligations_Level_3_Table

Debt Obligations Level 3 (Tables)	3 Months Ended
	Mar. 31, 2014
Debt Disclosure [Abstract]	'
Schedule of Debt [Table Text Block]	'
	Debt outstanding at March 31, 2014 and December 31, 2013 is as follows:
		31-Mar-14				31-Dec-13
		Long-Term		Due Within		Long-Term		Due Within
				One Year				One Year
	ABL Facility	$	—	$	—	$	—	$	—
	Senior Secured Notes:
	6.625% First-Priority Senior Secured Notes due 2020 (includes $7 of unamortized debt premium at both March 31, 2014 and December 31, 2013)	1,557		—		1,557		—
	8.875% Senior Secured Notes due 2018 (includes $4 of unamortized debt discount at both March 31, 2014 and December 31, 2013)	1,196		—		1,196		—
	9.00% Second-Priority Senior Secured Notes due 2020	574		—		574		—
	Debentures:
	9.2% debentures due 2021	74		—		74		—
	7.875% debentures due 2023	189		—		189		—
	8.375% sinking fund debentures due 2016	40		20		40		20
	Other Borrowings:
	Australia Facility due 2014	—		35		—		35
	Brazilian bank loans	13		49		13		45
	Capital Leases	9		1		9		1
	Other	12		12		13		8
	Total	$	3,664	$	117	$	3,665	$	109

Commitments_and_Contingencies_

Commitments and Contingencies Level 3 (Tables)	3 Months Ended
	Mar. 31, 2014
Commitments and Contingencies Disclosure [Abstract]	'
Schedule of Environmental Loss Contingencies by Site [Table Text Block]	'
	The following table summarizes all probable environmental remediation, indemnification and restoration liabilities, including related legal expenses, at March 31, 2014 and December 31, 2013:
		Number of Sites		Liability				Range of Reasonably Possible Costs
	Site Description	March 31, 2014	December 31, 2013	March 31, 2014		December 31, 2013		Low		High
	Geismar, LA	1	1	$	15	$	16	$	10	$	24
	Superfund and offsite landfills – allocated share:
	Less than 1%	16	16	1		1		1		2
	Equal to or greater than 1%	12	12	8		8		5		14
	Currently-owned	12	12	8		8		5		13
	Formerly-owned:
	Remediation	12	11	12		8		11		22
	Monitoring only	4	4	1		1		—		1
	Total	57	56	$	45	$	42	$	32	$	76

Pension_and_Postretirement_Exp1

Pension and Postretirement Expense Level 3 (Tables)	3 Months Ended
	Mar. 31, 2014
Defined Benefit Pension Plans and Defined Benefit Postretirement Plans Disclosure [Abstract]	'
Schedule of Changes in Projected Benefit Obligations [Table Text Block]	'
	Following are the components of net pension and postretirement expense recognized by the Company for the three months ended March 31, 2014 and 2013:
		Pension Benefits												Non-Pension Postretirement Benefits
		Three Months Ended March 31,												Three Months Ended March 31,
		2014						2013						2014				2013
		U.S.			Non-U.S.			U.S.			Non-U.S.			U.S.		Non-U.S.		U.S.		Non-U.S.
		Plans			Plans			Plans			Plans			Plans		Plans		Plans		Plans
	Service cost	$	1		$	4		$	1		$	4		$	—	$	—	$	—	$	—
	Interest cost on projected benefit obligation	2			4			3			4			—		—		—		—
	Expected return on assets	(4		)	(4		)	(4		)	(2		)	—		—		—		—
	Amortization of net losses	2			1			2			2			—		—		—		—
	Net expense	$	1		$	5		$	2		$	8		$	—	$	—	$	—	$	—

Segment_Information_Level_3_Ta

Segment Information Level 3 (Tables)	3 Months Ended
	Mar. 31, 2014
Segment Reporting [Abstract]	'
Schedule of Revenue from External Customers and Long-Lived Assets, by Geographical Areas [Table Text Block]	'
	Net Sales (1):
		Three Months Ended March 31,
		2014			2013
	Epoxy, Phenolic and Coating Resins	$	817		$	765
	Forest Products Resins	476			427
	Total	$	1,293		$	1,192
	-1	Intersegment sales are not significant and, as such, are eliminated within the selling segment.
Schedule of Segment Reporting Information, by Segment [Table Text Block]	'
	Segment EBITDA:
		Three Months Ended March 31,
		2014			2013
	Epoxy, Phenolic and Coating Resins	$	76		$	68
	Forest Products Resins	60			55
	Corporate and Other	(19		)	(18		)
Reconciliation of Segment EBITDA to Net Income [Table Text Block]	'
	Reconciliation of Segment EBITDA to Net Loss:
		Three Months Ended March 31,
		2014			2013
	Segment EBITDA:
	Epoxy, Phenolic and Coating Resins	$	76		$	68
	Forest Products Resins	60			55
	Corporate and Other	(19		)	(18		)
	Reconciliation:
	Items not included in Segment EBITDA:
	Business realignment costs	(6		)	(9		)
	Integration costs	(2		)	(3		)
	Other	(14		)	(11		)
	Total adjustments	(22		)	(23		)
	Interest expense, net	(77		)	(74		)
	Loss on extinguishment of debt	—			(6		)
	Income tax (expense) benefit	(10		)	32
	Depreciation and amortization	(35		)	(38		)
	Net loss	$	(27	)	$	(4	)

Summarized_Financial_Informati1

Summarized Financial Information of Unconsolidated Affiliate Level 3 (Tables)	3 Months Ended
	Mar. 31, 2014
Summarized Financial Information of Unconsolidated Affiliate [Abstract]	'
Schedule of Variable Interest Entities [Table Text Block]	'
	Summarized financial information of the unconsolidated affiliate HAI as of March 31, 2014 and December 31, 2013 and for the three months ended March 31, 2014 and 2013 is as follows:
		March 31,		December 31,
		2014		2013
	Current assets	$	29	$	29
	Non-current assets	27		21
	Current liabilities	19		15
	Non-current liabilities	—		—
		Three Months Ended March 31,
		2014		2013
	Net sales	$	45	$	45
	Gross profit	11		11
	Pre-tax income	7		7
	Net income	7		7

Changes_in_Accumulated_Other_C1

Changes in Accumulated Other Comprehensive Income Level 3 (Tables)	3 Months Ended
	Mar. 31, 2014
Changes of Accumulated Other Comprehensive Income [Abstract]	'
Summary of Changes in Accumulated Other Comprehensive Income [Table Text Block]	'
	Following is a summary of changes in “Accumulated other comprehensive loss” for the three months ended March 31, 2014 and 2013:
		Three Months Ended March 31, 2014										Three Months Ended March 31, 2013
		Defined Benefit Pension and Postretirement Plans			Foreign Currency Translation Adjustments				Total			Gains and (Losses) on Cash Flow Hedges			Defined Benefit Pension and Postretirement Plans			Foreign Currency Translation Adjustments			Total
	Beginning balance	$	(151	)	$	130			$	(21	)	$	(1	)	$	(219	)	$	143		$	(77	)
	Other comprehensive income (loss) before reclassifications, net of tax	—			3				3			—			—			(18		)	(18		)
	Amounts reclassified from Accumulated other comprehensive loss, net of tax	3			—				3			1			4			—			5
	Net other comprehensive income (loss)	3			3				6			1			4			(18		)	(13		)
	Ending balance	$	(148	)	$	133			$	(15	)	$	—		$	(215	)	$	125		$	(90	)
			Amount Reclassified From Accumulated Other Comprehensive Loss for the Three Months Ended:
	Amount Reclassified From Accumulated Other Comprehensive Loss		March 31, 2014			March 31, 2013				Location of Reclassified Amount in Income
	Gains and losses on cash flow hedges:
	Interest rate swaps		$	—		$	—			Interest expense, net
	Total before income tax		—			—
	Income tax benefit		—			1				Income tax expense (benefit)
	Total		$	—		$	1
	Amortization of defined benefit pension and other postretirement benefit items:
	Actuarial losses		$	3		$	5			(1)
	Total before income tax		3			5
	Income tax benefit		—			(1		)		Income tax expense (benefit)
	Total		3			4
	Total		$	3		$	5
Summary of Reclassifications Out of Accumulated Other Comprehensive Income [Table Text Block]	'
			Amount Reclassified From Accumulated Other Comprehensive Loss for the Three Months Ended:
	Amount Reclassified From Accumulated Other Comprehensive Loss		March 31, 2014			March 31, 2013				Location of Reclassified Amount in Income
	Gains and losses on cash flow hedges:
	Interest rate swaps		$	—		$	—			Interest expense, net
	Total before income tax		—			—
	Income tax benefit		—			1				Income tax expense (benefit)
	Total		$	—		$	1
	Amortization of defined benefit pension and other postretirement benefit items:
	Actuarial losses		$	3		$	5			(1)
	Total before income tax		3			5
	Income tax benefit		—			(1		)		Income tax expense (benefit)
	Total		3			4
	Total		$	3		$	5

Guarantor_NonGuarantor_Subsidi1

Guarantor Non-Guarantor Subsidiary Financial Information Level 3 (Tables)	3 Months Ended
	Mar. 31, 2014
Guarantor - Condensed Consolidating Statements of Operations [Abstract]	'
Condensed Consolidating Balance Sheet [Table Text Block]	'
	MOMENTIVE SPECIALTY CHEMICALS INC.
	31-Mar-14
	CONDENSED CONSOLIDATING BALANCE SHEET (Unaudited)
		Momentive				Subsidiary			Combined			Combined				Eliminations			Consolidated
		Specialty				Issuers			Subsidiary			Non-Guarantor
		Chemicals							Guarantors			Subsidiaries
		Inc.
	Assets
	Current assets:
	Cash and cash equivalents (including restricted cash of $0, $0 and $14, respectively)	$	47			$	2		$	—		$	162			$	—		$	211
	Short-term investments	—				—			—			4				—			4
	Accounts receivable, net	218				—			2			506				—			726
	Intercompany accounts receivable	173				103			—			357				(633		)	—
	Intercompany loans receivable - current portion	256				—			—			264				(520		)	—
	Inventories:
	Finished and in-process goods	121				—			—			198				—			319
	Raw materials and supplies	49				—			—			84				—			133
	Other current assets	22				—			—			48				—			70
	Total current assets	886				105			2			1,623				(1,153		)	1,463
	Investment in unconsolidated entities	356				—			30			29				(368		)	47
	Deferred income taxes	—				—			—			13				—			13
	Other assets, net	22				62			—			54				—			138
	Intercompany loans receivable	1,251				3,359			30			3,834				(8,474		)	—
	Property and equipment, net	511				—			—			558				—			1,069
	Goodwill	66				—			—			60				—			126
	Other intangible assets, net	61				—			—			33				—			94
	Total assets	$	3,153			$	3,526		$	62		$	6,204			$	(9,995	)	$	2,950
	Liabilities and (Deficit) Equity
	Current liabilities:
	Accounts payable	$	198			$	—		$	—		$	372			$	—		$	570
	Intercompany accounts payable	144				4			—			485				(633		)	—
	Debt payable within one year	20				—			—			97				—			117
	Intercompany loans payable within one year	140				—			—			380				(520		)	—
	Interest payable	5				85			—			1				—			91
	Income taxes payable	4				—			—			8				—			12
	Accrued payroll and incentive compensation	23				—			—			36				—			59
	Other current liabilities	63				—			—			56				—			119
	Total current liabilities	597				89			—			1,435				(1,153		)	968
	Long-term liabilities:
	Long-term debt	308				3,327			—			29				—			3,664
	Intercompany loans payable	3,400				—			8			5,066				(8,474		)	—
	Accumulated losses of unconsolidated subsidiaries in excess of investment	783				—			266			—				(1,049		)	—
	Long-term pension and post employment benefit obligations	47				—			—			182				—			229
	Deferred income taxes	8				2			—			16				—			26
	Other long-term liabilities	112				6			—			48				—			166
	Total liabilities	5,255				3,424			274			6,776				(10,676		)	5,053
	Total (deficit) equity	(2,102		)		102			(212		)	(572		)		681			(2,103		)
	Total liabilities and (deficit) equity	$	3,153			$	3,526		$	62		$	6,204			$	(9,995	)	$	2,950
	MOMENTIVE SPECIALTY CHEMICALS INC.
	31-Dec-13
	CONDENSED CONSOLIDATING BALANCE SHEET
		Momentive				Subsidiary			Combined			Combined				Eliminations			Consolidated
		Specialty				Issuers			Subsidiary			Non-Guarantor
		Chemicals							Guarantors			Subsidiaries
		Inc.
	Assets
	Current assets:
	Cash and cash equivalents (including restricted cash of $0, $0 and $14, respectively)	$	165			$	5		$	—		$	223			$	—		$	393
	Short-term investments	—				—			—			7				—			7
	Accounts receivable, net	179				—			—			422				—			601
	Intercompany accounts receivable	190				89			—			374				(653		)	—
	Intercompany loans receivable - current portion	216				—			—			278				(494		)	—
	Inventories:
Finished and in-process goods	105				—			—			152				—			257
Raw materials and supplies	38				—			—			65				—			103
Other current assets	27				—			—			45				—			72
Total current assets	920				94			—			1,566				(1,147		)	1,433
Investment in unconsolidated entities	351				—			29			28				(363		)	45
Deferred income taxes	—				—			—			13				—			13
Other assets, net	31				59			2			42				—			134
Intercompany loans receivable	1,251				3,355			29			4,221				(8,856		)	—
Property and equipment, net	491				—			—			556				—			1,047
Goodwill	52				—			—			60				—			112
Other intangible assets, net	47				—			—			35				—			82
Total assets	$	3,143			$	3,508		$	60		$	6,521			$	(10,366	)	$	2,866
Liabilities and (Deficit) Equity
Current liabilities:
Accounts payable	$	165			$	—		$	—		$	318			$	—		$	483
Intercompany accounts payable	130				—			—			523				(653		)	—
Debt payable within one year	20				—			—			89				—			109
Intercompany loans payable within one year	173				—			—			321				(494		)	—
Interest payable	10				72			—			1				—			83
Income taxes payable	4				—			—			8				—			12
Accrued payroll and incentive compensation	19				—			—			28				—			47
Other current liabilities	65				—			—			62				—			127
Total current liabilities	586				72			—			1,350				(1,147		)	861
Long term liabilities:
Long-term debt	309				3,326			—			30				—			3,665
Intercompany loans payable	3,388				—			7			5,461				(8,856		)	—
Accumulated losses of unconsolidated subsidiaries in excess of investment	773				—			261			—				(1,034		)	—
Long-term pension and post employment benefit obligations	50				—			—			184				—			234
Deferred income taxes	8				2			—			15				—			25
Other long-term liabilities	110				6			—			47				—			163
Total liabilities	5,224				3,406			268			7,087				(11,037		)	4,948
Total Momentive Specialty Chemicals Inc. shareholders (deficit) equity	(2,081		)		102			(208		)	(565		)		671			(2,081		)
Noncontrolling interest	—				—			—			(1		)		—			(1		)
Total (deficit) equity	(2,081		)		102			(208		)	(566		)		671			(2,082		)
Total liabilities and (deficit) equity	$	3,143			$	3,508		$	60		$	6,521			$	(10,366	)	$	2,866
Condensed Consolidating Statement of Operations [Table Text Block]	'
	MOMENTIVE SPECIALTY CHEMICALS INC.
	THREE MONTHS ENDED MARCH 31, 2014
	CONDENSED CONSOLIDATING STATEMENT OF OPERATIONS (Unaudited)
		Momentive				Subsidiary			Combined			Combined				Eliminations			Consolidated
		Specialty				Issuers			Subsidiary			Non-Guarantor
		Chemicals							Guarantors			Subsidiaries
		Inc.
	Net sales	$	578			$	—		$	—		$	772			$	(57	)	$	1,293
	Cost of sales	505				—			—			681				(57		)	1,129
	Gross profit	73				—			—			91				—			164
	Selling, general and administrative expense	28				—			—			68				—			96
	Business realignment costs	5				—			—			1				—			6
	Other operating expense, net	1				—			—			3				—			4
	Operating income	39				—			—			19				—			58
	Interest expense, net	8				67			—			2				—			77
	Intercompany interest expense (income), net	43				(68		)	—			25				—			—
	Other non-operating expense, net	—				—			—			2				—			2
	(Loss) income before income tax and (losses) earnings from unconsolidated entities	(12		)		1			—			(10		)		—			(21		)
	Income tax expense	(1		)		—			—			11				—			10
	(Loss) income before (losses) earnings from unconsolidated entities	(11		)		1			—			(21		)		—			(31		)
	(Losses) earnings from unconsolidated entities, net of taxes	(16		)		—			(1		)	1				20			4
	Net (loss) income	$	(27	)		$	1		$	(1	)	$	(20	)		$	20		$	(27	)
	Comprehensive (loss) income	$	(21	)		$	(148	)	$	124		$	107			$	(83	)	$	(21	)
	MOMENTIVE SPECIALTY CHEMICALS INC.
	THREE MONTHS ENDED MARCH 31, 2013
	CONDENSED CONSOLIDATING STATEMENT OF OPERATIONS (Unaudited)
		Momentive				Subsidiary			Combined			Combined				Eliminations			Consolidated
		Specialty				Issuers			Subsidiary			Non-Guarantor
		Chemicals							Guarantors			Subsidiaries
		Inc.
	Net sales	$	537			$	—		$	—		$	708			$	(53	)	$	1,192
	Cost of sales	464				—			—			638				(53		)	1,049
	Gross profit	73				—			—			70				—			143
	Selling, general and administrative expense	28				—			—			64				—			92
	Business realignment costs	4				—			—			5				—			9
	Other operating expense (income), net	4				(4		)	—			(3		)		—			(3		)
	Operating income	37				4			—			4				—			45
	Interest expense, net	10				61			—			3				—			74
	Intercompany interest expense (income), net	44				(63		)	—			19				—			—
	Loss on extinguishment of debt	2				—			—			4				—			6
	Other non-operating expense (income), net	15				—			—			(10		)		—			5
	(Loss) income before income tax and (losses) earnings from unconsolidated entities	(34		)		6			—			(12		)		—			(40		)
	Income tax (benefit) expense	(38		)		1			—			5				—			(32		)
	Income (loss) before (losses) earnings from unconsolidated entities	4				5			—			(17		)		—			(8		)
	(Losses) earnings from unconsolidated entities, net of taxes	(8		)		—			(6		)	1				17			4
	Net (loss) income	$	(4	)		$	5		$	(6	)	$	(16	)		$	17		$	(4	)
	Comprehensive (loss) income	$	(17	)		$	4		$	(7	)	$	(16	)		$	19		$	(17	)
Condensed Consolidating Statement of Cash Flows [Table Text Block]	'
	MOMENTIVE SPECIALTY CHEMICALS INC.
	THREE MONTHS ENDED MARCH 31, 2013
	CONDENSED CONSOLIDATING STATEMENT OF CASH FLOWS (Unaudited)
		Momentive				Subsidiary			Combined			Combined				Eliminations			Consolidated
		Specialty				Issuers			Subsidiary			Non-Guarantor
		Chemicals							Guarantors			Subsidiaries
		Inc.
	Cash flows provided by (used in) operating activities	$	45			$	14		$	9		$	(16	)		$	(85	)	$	(33	)
	Cash flows provided by (used in) investing activities
	Capital expenditures	(14		)		—			—			(13		)		—			(27		)
	Purchases of debt securities, net	—				—			—			(1		)		—			(1		)
	Change in restricted cash	—				—			—			15				—			15
	Return of capital from subsidiary from sales of accounts receivable	31			(a)	—			—			—				(31		)	—
	Investment in unconsolidated affiliates, net	—				—			—			(14		)		—			(14		)
		17				—			—			(13		)		(31		)	(27		)
	Cash flows (used in) provided by financing activities
	Net short-term debt borrowings	—				—			—			1				—			1
	Borrowings of long-term debt	—				1,108			—			17				—			1,125
	Repayments of long-term debt	(543		)		(120		)	—			(371		)		—			(1,034		)
	Net intercompany loan borrowings (repayments)	479				(903		)	(1		)	425				—			—
	Long-term debt and credit facility financing fees	(12		)		(22		)	—			—				—			(34		)
	Common stock dividends paid	—				(77		)	(8		)	—				85			—
	Return of capital to parent from sales of accounts receivable	—				—			—			(31		)	(a)	31			—
		(76		)		(14		)	(9		)	41				116			58
	Effect of exchange rates on cash and cash equivalents	—				—			—			(2		)		—			(2		)
	(Decrease) increase in cash and cash equivalents	(14		)		—			—			10				—			(4		)
	Cash and cash equivalents (unrestricted) at beginning of period	276				—			—			125				—			401
	Cash and cash equivalents (unrestricted) at end of period	$	262			$	—		$	—		$	135			$	—		$	397
	MOMENTIVE SPECIALTY CHEMICALS INC.
	THREE MONTHS ENDED MARCH 31, 2014
	CONDENSED CONSOLIDATING STATEMENT OF CASH FLOWS (Unaudited)
		Momentive				Subsidiary			Combined			Combined				Eliminations			Consolidated
		Specialty				Issuers			Subsidiary			Non-Guarantor
		Chemicals							Guarantors			Subsidiaries
		Inc.
	Cash flows (used in) provided by operating activities	$	(117	)		$	(3	)	$	3		$	18			$	(3	)	$	(102	)
	Cash flows provided by (used in) investing activities
	Capital expenditures	(18		)		—			—			(16		)		—			(34		)
	Proceeds from sale of debt securities, net	—				—			—			3				—			3
	Acquisition of business	(52		)		—			—			—				—			(52		)
	Return of capital from subsidiary from sales of accounts receivable	92			(a)	—			—			—				(92		)	—
		22				—			—			(13		)		(92		)	(83		)
	Cash flows (used in) provided by financing activities
	Net short-term debt borrowings	—				—			—			8				—			8
	Repayments of long-term debt	—				—			—			(3		)		—			(3		)
	Net intercompany loan (repayments) borrowings	(23		)		—			—			23				—			—
	Common stock dividends paid	—				—			(3		)	—				3			—
	Return of capital to parent from sales of accounts receivable	—				—			—			(92		)	(a)	92			—
		(23		)		—			(3		)	(64		)		95			5
	Effect of exchange rates on cash and cash equivalents	—				—			—			(2		)		—			(2		)
	Decrease in cash and cash equivalents	(118		)		(3		)	—			(61		)		—			(182		)
	Cash and cash equivalents (unrestricted) at beginning of period	165				5			—			209				—			379
	Cash and cash equivalents (unrestricted) at end of period	$	47			$	2		$	—		$	148			$	—		$	197
	(a)	During the three months ended March 31, 2014, Momentive Specialty Chemicals Inc. contributed receivables of $92 to a non-guarantor subsidiary as capital contributions, resulting in a non-cash transaction. During the three months ended March 31, 2014, the non-guarantor subsidiary sold the contributed receivables to certain banks under various supplier financing agreements. The cash proceeds were returned to Momentive Specialty Chemicals Inc. by the non-guarantor subsidiary as a return of capital. The sale of receivables has been included within cash flows from operating activities on the Combined non-guarantor subsidiaries. The return of the cash proceeds from the sale of receivables has been included as a financing outflow and an investing inflow on the Combined Non-Guarantor Subsidiaries and Momentive Specialty Chemicals Inc., respectively.

Background_and_Basis_of_Presen1

Background and Basis of Presentation Level 4 (Details) - Number of Reportable Segments	3 Months Ended
	Mar. 31, 2014
	Segments
Segment Reporting Information [Line Items]	'
Number of Reportable Segments	2

Related_Party_Transactions_Lev

Related Party Transactions Level 4 (Details) (USD $)	3 Months Ended
In Millions, unless otherwise specified	Mar. 31, 2014	Mar. 31, 2013	Dec. 31, 2013
Related Party Transaction [Line Items]	'	'	'
cash collateralizing loan	$10	'	$10
Apollo [Member]	'	'	'
Related Party Transaction [Line Items]	'	'	'
Annual management consulting fee	3	'	'
Annual management consulting fee percentage	2.00%	'	'
Related Party Costs	1	1	'
Momentive Performance Materials Inc. [Member]	'	'	'
Related Party Transaction [Line Items]	'	'	'
Shared Services Costs Incurred by MPM	25	23	'
Realized Cost Savings From Shared Services	1	3	'
Due from Related Parties	10	'	'
Apollo Affiliates and Other Related Parties [Member]	'	'	'
Related Party Transaction [Line Items]	'	'	'
Revenue from Related Parties	46	30	'
Due from Related Parties	33	'	17
Purchases From Related Parties	1	11	'
Momentive Performance Materials Inc. [Member]	'	'	'
Related Party Transaction [Line Items]	'	'	'
Due to Related Parties	'	'	1
Purchases From Related Parties	2	1	'
Momentive Performance Materials Holdings LLC [Member]	'	'	'
Related Party Transaction [Line Items]	'	'	'
Due to Related Parties	2	'	4
HAI [Member]	'	'	'
Related Party Transaction [Line Items]	'	'	'
Due to Related Parties	'	'	6
Revenue from Related Parties	27	27	'
Equity Method Investment, Ownership Percentage	50.00%	'	'
Due from Related Parties	18	'	16
Purchases From Related Parties	7	7	'
Cash Dividends Declared to Parent Company by Unconsolidated Subsidiaries	3	8	'
Carrying Value of Assets of HAI	56	'	50
Carrying Value of Liabilities of HAI	19	'	15
Future price concessions	16	'	'
settlement discounts issued to related party	1	'	'
Russian Joint Venture [Member]	'	'	'
Related Party Transaction [Line Items]	'	'	'
Accounts Receivable, Related Parties, Current	6	'	6
Momentive Specialty Chemicals Inc. [Member]	'	'	'
Related Party Transaction [Line Items]	'	'	'
Shared Services Costs Incurred by MSC	33	33	'
Shared Services Billings - MSC to MPM	9	6	'
Maximum [Member] | Momentive Performance Materials Inc. [Member]	'	'	'
Related Party Transaction [Line Items]	'	'	'
Due to Related Parties	1	'	1
Due from Related Parties	'	'	4
Maximum [Member] | Apollo Affiliates and Other Related Parties [Member]	'	'	'
Related Party Transaction [Line Items]	'	'	'
Due to Related Parties	1	'	1
Maximum [Member] | Momentive Performance Materials Inc. [Member]	'	'	'
Related Party Transaction [Line Items]	'	'	'
Revenue from Related Parties	1	1	'
Due from Related Parties	$1	'	$1

Fair_Value_Level_4_Details_Fai

Fair Value Level 4 (Details) - Fair Value Hierarchy (USD $)	Mar. 31, 2014	Dec. 31, 2013
In Millions, unless otherwise specified
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]	'	'
Derivative Liabilities	($1)	$0
Fair Value Inputs, Level 1 [Member]	'	'
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]	'	'
Derivative Liabilities	0	0
Fair Value Inputs, Level 2 [Member]	'	'
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]	'	'
Derivative Liabilities	-1	0
Fair Value Inputs, Level 3 [Member]	'	'
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]	'	'
Derivative Liabilities	$0	$0

Fair_Value_Level_4_Details_Fai1

Fair Value Level 4 (Details) - Fair Value of Debt (USD $)	Mar. 31, 2014	Dec. 31, 2013
In Millions, unless otherwise specified
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]	'	'
Long-term Debt	$3,781	$3,774
Long-term Debt, fair value	3,861	3,830
Fair Value Inputs, Level 1 [Member]	'	'
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]	'	'
Long-term Debt, fair value	0	0
Fair Value Inputs, Level 2 [Member]	'	'
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]	'	'
Long-term Debt, fair value	3,851	3,820
Fair Value Inputs, Level 3 [Member]	'	'
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]	'	'
Long-term Debt, fair value	$10	$10

Debt_Obligations_Level_4_Detai

Debt Obligations Level 4 (Details) (USD $)	3 Months Ended
In Millions, unless otherwise specified	Mar. 31, 2014	Dec. 31, 2013
Debt Instrument [Line Items]	'	'
Due Within One Year	$117	$109
Long-term debt	3,664	3,665
ABL Facility [Domain]	'	'
Debt Instrument [Line Items]	'	'
Due Within One Year	0	0
Long-term debt	0	0
6.625% First Priority Senior Notes Due 2020 [Member]	'	'
Debt Instrument [Line Items]	'	'
Debt Instrument, Unamortized Premium	7	7
Due Within One Year	0	0
Long-term debt	1,557	1,557
Debt Instrument, Interest Rate, Stated Percentage	6.63%	6.63%
Debt Instrument, Maturity Date	15-Apr-20	'
8.875% Senior Secured Notes Due 2018 [Member]	'	'
Debt Instrument [Line Items]	'	'
Debt Instrument, Unamortized Discount	4	4
Due Within One Year	0	0
Long-term debt	1,196	1,196
Debt Instrument, Interest Rate, Stated Percentage	8.88%	8.88%
Debt Instrument, Maturity Date	15-Feb-18	'
9.00% Second-Priority Senior Secured Notes Due 2020 [Member]	'	'
Debt Instrument [Line Items]	'	'
Due Within One Year	0	0
Long-term debt	574	574
Debt Instrument, Interest Rate, Stated Percentage	9.00%	9.00%
Debt Instrument, Maturity Date	15-Nov-20	'
9.2% Debentures Due 2021 [Member]	'	'
Debt Instrument [Line Items]	'	'
Due Within One Year	0	0
Long-term debt	74	74
Debt Instrument, Interest Rate, Stated Percentage	9.20%	9.20%
Debt Instrument, Maturity Date	15-Mar-21	'
7.875% Debentures Due 2023 [Member]	'	'
Debt Instrument [Line Items]	'	'
Due Within One Year	0	0
Long-term debt	189	189
Debt Instrument, Interest Rate, Stated Percentage	7.88%	7.88%
Debt Instrument, Maturity Date	15-Feb-23	'
8.375% Sinking Fund Debentures Due 2016 [Member]	'	'
Debt Instrument [Line Items]	'	'
Due Within One Year	20	20
Long-term debt	40	40
Debt Instrument, Interest Rate, Stated Percentage	8.38%	8.38%
Debt Instrument, Maturity Date	15-Apr-16	'
Australia Facility Due 2014 [Member]	'	'
Debt Instrument [Line Items]	'	'
Due Within One Year	35	35
Long-term debt	0	0
Debt Instrument, Maturity Date	5-Dec-14	'
Brazilian Bank Loans [Member]	'	'
Debt Instrument [Line Items]	'	'
Due Within One Year	49	45
Long-term debt	13	13
Capital Leases [Member]	'	'
Debt Instrument [Line Items]	'	'
Due Within One Year	1	1
Long-term debt	9	9
Other [Member]	'	'
Debt Instrument [Line Items]	'	'
Due Within One Year	12	8
Long-term debt	$12	$13

Commitments_and_Contingencies_1

Commitments and Contingencies Level 4 (Details) - Environmental Liabilities (USD $)	3 Months Ended
In Millions, unless otherwise specified	Mar. 31, 2014	Dec. 31, 2013
	sites	sites
Accrued Environmental Loss Contingencies, Current	$14	$14
Estimated Litigation Liability, Current	7	7
Environmental Institution of Parana IAP [Member]	'	'
Liability	17	'
Geismar, LA [Member]	'	'
Discount rate assumed to record at present value	3.00%	'
Undiscounted Liability Expected to be Paid	'next 24 years	'
Accrual for Environmental Loss Contingencies, Gross	20	'
Accrual for Environmental Loss Contingencies, Undiscounted, Due Ratably over the Next Five Years	6	'
Liability	15	16
Range of Reasonably Possible Costs - Low	10	'
Range of Reasonably Possible Costs - High	24	'
Number of Sites	1	1
Superfund and Offsite Landfills - allocated share: Less than 1% [Member]	'	'
Liability	1	1
Range of Reasonably Possible Costs - Low	1	'
Range of Reasonably Possible Costs - High	2	'
Number of Sites	16	16
Superfund and Offsite Landfills - allocated share: Equal to or Greater than 1% [Member]	'	'
Liability	8	8
Range of Reasonably Possible Costs - Low	5	'
Range of Reasonably Possible Costs - High	14	'
Number of Sites	12	12
Currently-Owned [Member]	'	'
Accrual for Environmental Loss Contingencies, Undiscounted, Due Ratably over the Next Five Years	5	'
Liability	8	8
Range of Reasonably Possible Costs - Low	5	'
Range of Reasonably Possible Costs - High	13	'
Number of Sites	12	12
Formerly-Owned - Remediation [Member]	'	'
Liability	12	8
Range of Reasonably Possible Costs - Low	11	'
Range of Reasonably Possible Costs - High	22	'
Number of Sites	12	11
Formerly-Owned - Monitoring Only [Member]	'	'
Liability	1	1
Range of Reasonably Possible Costs - Low	0	'
Range of Reasonably Possible Costs - High	$1	'
Number of Sites	4	4

Commitments_and_Contingencies_2

Commitments and Contingencies Level 4 (Details) - Non-Environmental Liabilities (USD $)	Mar. 31, 2014	Dec. 31, 2013
In Millions, unless otherwise specified
Loss Contingencies [Line Items]	'	'
Estimated Litigation Liability	$15	$16
Estimated Litigation Liability, Current	7	7
Brazil Tax Claim [Member]	'	'
Loss Contingencies [Line Items]	'	'
Estimated Litigation Liability	$32	'

Pension_and_Postretirement_Exp2

Pension and Postretirement Expense Level 4 (Details) - Components of net pension and postretirement expense benefit (USD $)	3 Months Ended
In Millions, unless otherwise specified	Mar. 31, 2014	Mar. 31, 2013
Pension Benefits and Non-Pension Postretirement Benefits Disclosures Table Text Block [Line Items]	'	'
additional pension contributions	$3	'
Pension Benefits - U.S. Plans [Member]	'	'
Pension Benefits and Non-Pension Postretirement Benefits Disclosures Table Text Block [Line Items]	'	'
Service cost	1	1
Interest cost on projected benefit obligation	2	3
Expected return on assets	-4	-4
Recognized actuarial loss	2	2
Net expense (benefit)	1	2
Pension Benefits - Non-U.S. Plans [Member]	'	'
Pension Benefits and Non-Pension Postretirement Benefits Disclosures Table Text Block [Line Items]	'	'
Service cost	4	4
Interest cost on projected benefit obligation	4	4
Expected return on assets	-4	-2
Recognized actuarial loss	1	2
Net expense (benefit)	5	8
Non-Pension Postretirement Benefits - U.S. Plans [Member]	'	'
Pension Benefits and Non-Pension Postretirement Benefits Disclosures Table Text Block [Line Items]	'	'
Service cost	0	0
Interest cost on projected benefit obligation	0	0
Expected return on assets	0	0
Recognized actuarial loss	0	0
Net expense (benefit)	0	0
Non-Pension Postretirement Benefits - Non-U.S. Plans [Member]	'	'
Pension Benefits and Non-Pension Postretirement Benefits Disclosures Table Text Block [Line Items]	'	'
Service cost	0	0
Interest cost on projected benefit obligation	0	0
Expected return on assets	0	0
Recognized actuarial loss	0	0
Net expense (benefit)	$0	$0

Segment_Information_Level_4_De

Segment Information Level 4 (Details) - Revenues by Segment (USD $)	3 Months Ended
In Millions, unless otherwise specified	Mar. 31, 2014		Mar. 31, 2013
Segment Reporting Information [Line Items]	'		'
Net Sales to Unaffiliated Customers	$1,293		$1,192
Epoxy, Phenolic and Coating Resins [Member]	'		'
Segment Reporting Information [Line Items]	'		'
Net Sales to Unaffiliated Customers	817	[1]	765	[1]
Forest Products Resins [Member]	'		'
Segment Reporting Information [Line Items]	'		'
Net Sales to Unaffiliated Customers	$476	[1]	$427	[1]
[1]	Intersegment sales are not significant and, as such, are eliminated within the selling segment.

Segment_Information_Level_4_De1

Segment Information Level 4 (Details) - EBITDA by Segment (USD $)	3 Months Ended
In Millions, unless otherwise specified	Mar. 31, 2014	Mar. 31, 2013
Epoxy, Phenolic and Coating Resins [Member]	'	'
Segment Reporting Information [Line Items]	'	'
Segment EBITDA [Line Items]	$76	$68
Forest Products Resins [Member]	'	'
Segment Reporting Information [Line Items]	'	'
Segment EBITDA [Line Items]	60	55
Corporate and Other [Member]	'	'
Segment Reporting Information [Line Items]	'	'
Segment EBITDA [Line Items]	($19)	($18)

Segment_Information_Level_4_De2

Segment Information Level 4 (Details) - Reconciliation of Segment EBITDA to Net Income (USD $)	3 Months Ended
In Millions, unless otherwise specified	Mar. 31, 2014	Mar. 31, 2013
Segment Reporting Information [Line Items]	'	'
Business realignment costs	($6)	($9)
Integration costs	-2	-3
Other	-14	-11
Total adjustments	-22	-23
Interest expense, net	-77	-74
Ebitda Addback - Loss on Gain on Extinguishment of Debt	0	-6
Income tax expense	-10	32
Depreciation and amortization	-35	-38
Net income	-27	-4
Epoxy, Phenolic and Coating Resins [Member]	'	'
Segment Reporting Information [Line Items]	'	'
Segment EBITDA [Line Items]	76	68
Forest Products Resins [Member]	'	'
Segment Reporting Information [Line Items]	'	'
Segment EBITDA [Line Items]	60	55
Corporate and Other [Member]	'	'
Segment Reporting Information [Line Items]	'	'
Segment EBITDA [Line Items]	($19)	($18)

Summarized_Financial_Informati2

Summarized Financial Information of Unconsolidated Affiliate Level 4 (Details) - HAI Balance Sheets (USD $)	Mar. 31, 2014	Dec. 31, 2013
In Millions, unless otherwise specified
HAI Summarized Financial Information [Line Items]	'	'
Current Assets	$29	$29
Non-current assets	27	21
Current Liabilities	19	15
Non-current liabilities	$0	$0

Summarized_Financial_Informati3

Summarized Financial Information of Unconsolidated Affiliate Level 4 (Details) - HAI Results of Operation (USD $)	3 Months Ended
In Millions, unless otherwise specified	Mar. 31, 2014	Mar. 31, 2013
HAI Summarized Financial Information [Line Items]	'	'
Net sales	$45	$45
Gross Profit	11	11
Pre-tax income	7	7
Net Income	$7	$7

Changes_in_Accumulated_Other_C2

Changes in Accumulated Other Comprehensive Income Level 4 (Details) - Summary of Changes in Accumulated Other Comprehensive Income (USD $)	3 Months Ended
In Millions, unless otherwise specified	Mar. 31, 2014	Mar. 31, 2013
Changes in Accumulated Other Comprehensive Income [Roll Forward]	'	'
Beginning Balance	($21)	($77)
Other comprehensive income before reclassifications, net of tax	3	-18
Amounts reclassified from Accumulated other comprehensive loss, net of tax	3	5
Other Comprehensive (Income) Loss, Pension and Other Postretirement Benefit Plans, Adjustment, Net of Tax	'	-4
Net Other Comprehensive Income	6	-13
Ending Balance	-15	-90
Gains and Losses on Cash Flow Hedges [Member]	'	'
Changes in Accumulated Other Comprehensive Income [Roll Forward]	'	'
Beginning Balance	'	-1
Other comprehensive income before reclassifications, net of tax	'	0
Amounts reclassified from Accumulated other comprehensive loss, net of tax	0	1
Net Other Comprehensive Income	'	1
Ending Balance	'	0
Defined Benefit Pension Items [Member]	'	'
Changes in Accumulated Other Comprehensive Income [Roll Forward]	'	'
Beginning Balance	-151	-219
Other comprehensive income before reclassifications, net of tax	0	0
Amounts reclassified from Accumulated other comprehensive loss, net of tax	3	4
Other Comprehensive (Income) Loss, Pension and Other Postretirement Benefit Plans, Adjustment, Net of Tax	3	'
Net Other Comprehensive Income	3	4
Ending Balance	-148	-215
Foreign Currency Translation Gains Losses [Member]	'	'
Changes in Accumulated Other Comprehensive Income [Roll Forward]	'	'
Beginning Balance	130	143
Other comprehensive income before reclassifications, net of tax	3	-18
Amounts reclassified from Accumulated other comprehensive loss, net of tax	0	0
Net Other Comprehensive Income	3	-18
Ending Balance	$133	$125

Changes_in_Accumulated_Other_C3

Changes in Accumulated Other Comprehensive Income Level 4 (Details) - Reclassifications Out of Accumulated Other Comprehensive Income (USD $)	3 Months Ended
In Millions, unless otherwise specified	Mar. 31, 2014	Mar. 31, 2013
Income tax (benefit) expense	$10	($32)
Amounts reclassified from Accumulated other comprehensive loss, net of tax	3	5
Gains and Losses on Cash Flow Hedges [Member]	'	'
Amount Reclassified From Accumulated Other Comprehensive Loss, before tax	0	0
Income tax (benefit) expense	0	1
Amounts reclassified from Accumulated other comprehensive loss, net of tax	0	1
Defined Benefit Pension Items [Member]	'	'
Amortization of Actuarial Losses	3	5
Income tax (benefit) expense	0	-1
Amounts reclassified from Accumulated other comprehensive loss, net of tax	$3	$4

Acquisition_Details

Acquisition (Details) (USD $)	Mar. 31, 2014
In Millions, unless otherwise specified
Acquisition [Abstract]	'
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Working Capital	$5
Property and equipment	18
Goodwill	13
Other intangible assets	$16

Income_Taxes_Details

Income Taxes (Details) (USD $)	3 Months Ended
In Millions, unless otherwise specified	Mar. 31, 2014	Mar. 31, 2013
Effective Income Tax Rate Reconciliation, Percent	-48.00%	80.00%
Tax Benefit from American Taxpayer Relief Act of 2012	'	$29

Guarantor_NonGuarantor_Subsidi2

Guarantor Non-Guarantor Subsidiary Financial Information Level 4 (Details) - Additional Information	Mar. 31, 2014	Dec. 31, 2013
Noncontrolling Interest, Ownership Percentage by Parent	100.00%	'
6.625% First Priority Senior Notes Due 2020 [Member]	'	'
Debt Instrument, Interest Rate, Stated Percentage	6.63%	6.63%
8.875% Senior Secured Notes Due 2018 [Member]	'	'
Debt Instrument, Interest Rate, Stated Percentage	8.88%	8.88%
9.00% Second-Priority Senior Secured Notes Due 2020 [Member]	'	'
Debt Instrument, Interest Rate, Stated Percentage	9.00%	9.00%

Guarantor_NonGuarantor_Subsidi3

Guarantor Non-Guarantor Subsidiary Financial Information Level 4 (Details) - Consolidating Balance Sheets (USD $)	Mar. 31, 2014	Dec. 31, 2013
In Millions, unless otherwise specified
Current assets	'	'
Cash and cash equivalents (including restricted cash of $0, $0 and $14, respectively)	$211	$393
Short-term investments	4	7
Accounts receivable, net	726	601
Intercompany accounts receivable	0	0
Intercompany loans receivable - current portion	0	0
Finished and in-process goods	319	257
Raw materials and supplies	133	103
Other current assets	70	72
Total current assets	1,463	1,433
Investment in unconsolidated entities	47	45
Deferred income taxes	13	13
Other assets, net	138	134
Intercompany loans receivable	0	0
Property, Plant and Equipment, Net	1,069	1,047
Goodwill	126	112
Other intangible assets, net	94	82
Total assets	2,950	2,866
Current liabilities	'	'
Accounts and drafts payable	570	483
Intercompany accounts payable	0	0
Debt payable within one year	117	109
Intercompany loans payable within one year	0	0
Interest payable	91	83
Income taxes payable	12	12
Accrued payroll and incentive compensation	59	47
Other current liabilities	119	127
Total current liabilities	968	861
Long-term liabilities	'	'
Long-term debt	3,664	3,665
Intercompany loans payable	0	0
Accumulated losses of unconsolidated subsidiaries in excess of investment	0	0
Long-term pension and post employment benefit obligations	229	234
Deferred income taxes	26	25
Other long-term liabilities	166	163
Total liabilities	5,053	4,948
Total Momentive Specialty Chemicals Inc. shareholder’s (deficit) equity	-2,102	-2,081
Noncontrolling interest	-1	-1
Total deficit	-2,103	-2,082
Total liabilities and deficit	2,950	2,866
Momentive Specialty Chemicals Inc. [Member]	'	'
Current assets	'	'
Cash and cash equivalents (including restricted cash of $0, $0 and $14, respectively)	47	165
Short-term investments	0	0
Accounts receivable, net	218	179
Intercompany accounts receivable	173	190
Intercompany loans receivable - current portion	256	216
Finished and in-process goods	121	105
Raw materials and supplies	49	38
Other current assets	22	27
Total current assets	886	920
Investment in unconsolidated entities	356	351
Deferred income taxes	0	0
Other assets, net	22	31
Intercompany loans receivable	1,251	1,251
Property, Plant and Equipment, Net	511	491
Goodwill	66	52
Other intangible assets, net	61	47
Total assets	3,153	3,143
Current liabilities	'	'
Accounts and drafts payable	198	165
Intercompany accounts payable	144	130
Debt payable within one year	20	20
Intercompany loans payable within one year	140	173
Interest payable	5	10
Income taxes payable	4	4
Accrued payroll and incentive compensation	23	19
Other current liabilities	63	65
Total current liabilities	597	586
Long-term liabilities	'	'
Long-term debt	308	309
Intercompany loans payable	3,400	3,388
Accumulated losses of unconsolidated subsidiaries in excess of investment	783	773
Long-term pension and post employment benefit obligations	47	50
Deferred income taxes	8	8
Other long-term liabilities	112	110
Total liabilities	5,255	5,224
Total Momentive Specialty Chemicals Inc. shareholder’s (deficit) equity	'	-2,081
Noncontrolling interest	'	0
Total deficit	-2,102	-2,081
Total liabilities and deficit	3,153	3,143
Subsidiary Issuers [Member]	'	'
Current assets	'	'
Cash and cash equivalents (including restricted cash of $0, $0 and $14, respectively)	2	5
Short-term investments	0	0
Accounts receivable, net	0	0
Intercompany accounts receivable	103	89
Intercompany loans receivable - current portion	0	0
Finished and in-process goods	0	0
Raw materials and supplies	0	0
Other current assets	0	0
Total current assets	105	94
Investment in unconsolidated entities	0	0
Deferred income taxes	0	0
Other assets, net	62	59
Intercompany loans receivable	3,359	3,355
Property, Plant and Equipment, Net	0	0
Goodwill	0	0
Other intangible assets, net	0	0
Total assets	3,526	3,508
Current liabilities	'	'
Accounts and drafts payable	0	0
Intercompany accounts payable	4	0
Debt payable within one year	0	0
Intercompany loans payable within one year	0	0
Interest payable	85	72
Income taxes payable	0	0
Accrued payroll and incentive compensation	0	0
Other current liabilities	0	0
Total current liabilities	89	72
Long-term liabilities	'	'
Long-term debt	3,327	3,326
Intercompany loans payable	0	0
Accumulated losses of unconsolidated subsidiaries in excess of investment	0	0
Long-term pension and post employment benefit obligations	0	0
Deferred income taxes	2	2
Other long-term liabilities	6	6
Total liabilities	3,424	3,406
Total Momentive Specialty Chemicals Inc. shareholder’s (deficit) equity	'	102
Noncontrolling interest	'	0
Total deficit	102	102
Total liabilities and deficit	3,526	3,508
Combined Subsidiary Guarantors [Member]	'	'
Current assets	'	'
Cash and cash equivalents (including restricted cash of $0, $0 and $14, respectively)	0	0
Short-term investments	0	0
Accounts receivable, net	2	0
Intercompany accounts receivable	0	0
Intercompany loans receivable - current portion	0	0
Finished and in-process goods	0	0
Raw materials and supplies	0	0
Other current assets	0	0
Total current assets	2	0
Investment in unconsolidated entities	30	29
Deferred income taxes	0	0
Other assets, net	0	2
Intercompany loans receivable	30	29
Property, Plant and Equipment, Net	0	0
Goodwill	0	0
Other intangible assets, net	0	0
Total assets	62	60
Current liabilities	'	'
Accounts and drafts payable	0	0
Intercompany accounts payable	0	0
Debt payable within one year	0	0
Intercompany loans payable within one year	0	0
Interest payable	0	0
Income taxes payable	0	0
Accrued payroll and incentive compensation	0	0
Other current liabilities	0	0
Total current liabilities	0	0
Long-term liabilities	'	'
Long-term debt	0	0
Intercompany loans payable	8	7
Accumulated losses of unconsolidated subsidiaries in excess of investment	266	261
Long-term pension and post employment benefit obligations	0	0
Deferred income taxes	0	0
Other long-term liabilities	0	0
Total liabilities	274	268
Total Momentive Specialty Chemicals Inc. shareholder’s (deficit) equity	'	-208
Noncontrolling interest	'	0
Total deficit	-212	-208
Total liabilities and deficit	62	60
Combined Non-Guarantor Subsidiaries [Member]	'	'
Current assets	'	'
Cash and cash equivalents (including restricted cash of $0, $0 and $14, respectively)	162	223
Short-term investments	4	7
Accounts receivable, net	506	422
Intercompany accounts receivable	357	374
Intercompany loans receivable - current portion	264	278
Finished and in-process goods	198	152
Raw materials and supplies	84	65
Other current assets	48	45
Total current assets	1,623	1,566
Investment in unconsolidated entities	29	28
Deferred income taxes	13	13
Other assets, net	54	42
Intercompany loans receivable	3,834	4,221
Property, Plant and Equipment, Net	558	556
Goodwill	60	60
Other intangible assets, net	33	35
Total assets	6,204	6,521
Current liabilities	'	'
Accounts and drafts payable	372	318
Intercompany accounts payable	485	523
Debt payable within one year	97	89
Intercompany loans payable within one year	380	321
Interest payable	1	1
Income taxes payable	8	8
Accrued payroll and incentive compensation	36	28
Other current liabilities	56	62
Total current liabilities	1,435	1,350
Long-term liabilities	'	'
Long-term debt	29	30
Intercompany loans payable	5,066	5,461
Accumulated losses of unconsolidated subsidiaries in excess of investment	0	0
Long-term pension and post employment benefit obligations	182	184
Deferred income taxes	16	15
Other long-term liabilities	48	47
Total liabilities	6,776	7,087
Total Momentive Specialty Chemicals Inc. shareholder’s (deficit) equity	'	-565
Noncontrolling interest	'	-1
Total deficit	-572	-566
Total liabilities and deficit	6,204	6,521
Eliminations [Member]	'	'
Current assets	'	'
Cash and cash equivalents (including restricted cash of $0, $0 and $14, respectively)	0	0
Short-term investments	0	0
Accounts receivable, net	0	0
Intercompany accounts receivable	-633	-653
Intercompany loans receivable - current portion	-520	-494
Finished and in-process goods	0	0
Raw materials and supplies	0	0
Other current assets	0	0
Total current assets	-1,153	-1,147
Investment in unconsolidated entities	-368	-363
Deferred income taxes	0	0
Other assets, net	0	0
Intercompany loans receivable	-8,474	-8,856
Property, Plant and Equipment, Net	0	0
Goodwill	0	0
Other intangible assets, net	0	0
Total assets	-9,995	-10,366
Current liabilities	'	'
Accounts and drafts payable	0	0
Intercompany accounts payable	-633	-653
Debt payable within one year	0	0
Intercompany loans payable within one year	-520	-494
Interest payable	0	0
Income taxes payable	0	0
Accrued payroll and incentive compensation	0	0
Other current liabilities	0	0
Total current liabilities	-1,153	-1,147
Long-term liabilities	'	'
Long-term debt	0	0
Intercompany loans payable	-8,474	-8,856
Accumulated losses of unconsolidated subsidiaries in excess of investment	-1,049	-1,034
Long-term pension and post employment benefit obligations	0	0
Deferred income taxes	0	0
Other long-term liabilities	0	0
Total liabilities	-10,676	-11,037
Total Momentive Specialty Chemicals Inc. shareholder’s (deficit) equity	'	671
Noncontrolling interest	'	0
Total deficit	681	671
Total liabilities and deficit	($9,995)	($10,366)

Guarantor_NonGuarantor_Subsidi4

Guarantor Non-Guarantor Subsidiary Financial Information Level 4 (Details) - Consolidating Statement of Operations (USD $)	3 Months Ended
In Millions, unless otherwise specified	Mar. 31, 2014	Mar. 31, 2013
Net sales	$1,293	$1,192
Cost of sales	1,129	1,049
Gross profit	164	143
Selling, general and administrative expense	96	92
Business realignment costs	6	9
Other operating expense (income), net	4	-3
Operating income	58	45
Interest expense, net	77	74
Intercompany interest expense (income)	0	0
Loss on extinguishment of debt	0	6
Other non-operating (income) expense, net	2	5
(Loss) income from continuing operations before income tax and earnings from unconsolidated entities	-21	-40
Income tax (benefit) expense	10	-32
Income from continuing operations before earnings from unconsolidated entities	-31	-8
(Losses) earnings from unconsolidated entities, net of taxes	4	4
Net income	-27	-4
Comprehensive income (loss)	-21	-17
Momentive Specialty Chemicals Inc. [Member]	'	'
Net sales	578	537
Cost of sales	505	464
Gross profit	73	73
Selling, general and administrative expense	28	28
Business realignment costs	5	4
Other operating expense (income), net	1	4
Operating income	39	37
Interest expense, net	8	10
Intercompany interest expense (income)	-43	-44
Loss on extinguishment of debt	'	2
Other non-operating (income) expense, net	0	15
(Loss) income from continuing operations before income tax and earnings from unconsolidated entities	-12	-34
Income tax (benefit) expense	-1	-38
Income from continuing operations before earnings from unconsolidated entities	-11	4
(Losses) earnings from unconsolidated entities, net of taxes	-16	-8
Net income	-27	-4
Comprehensive income (loss)	-21	-17
Subsidiary Issuers [Member]	'	'
Net sales	0	0
Cost of sales	0	0
Gross profit	0	0
Selling, general and administrative expense	0	0
Business realignment costs	0	0
Other operating expense (income), net	0	-4
Operating income	0	4
Interest expense, net	67	61
Intercompany interest expense (income)	68	63
Loss on extinguishment of debt	'	0
Other non-operating (income) expense, net	0	0
(Loss) income from continuing operations before income tax and earnings from unconsolidated entities	1	6
Income tax (benefit) expense	0	1
Income from continuing operations before earnings from unconsolidated entities	1	5
(Losses) earnings from unconsolidated entities, net of taxes	0	0
Net income	1	5
Comprehensive income (loss)	-148	4
Combined Subsidiary Guarantors [Member]	'	'
Net sales	0	0
Cost of sales	0	0
Gross profit	0	0
Selling, general and administrative expense	0	0
Business realignment costs	0	0
Other operating expense (income), net	0	0
Operating income	0	0
Interest expense, net	0	0
Intercompany interest expense (income)	0	0
Loss on extinguishment of debt	'	0
Other non-operating (income) expense, net	0	0
(Loss) income from continuing operations before income tax and earnings from unconsolidated entities	0	0
Income tax (benefit) expense	0	0
Income from continuing operations before earnings from unconsolidated entities	0	0
(Losses) earnings from unconsolidated entities, net of taxes	-1	-6
Net income	-1	-6
Comprehensive income (loss)	124	-7
Combined Non-Guarantor Subsidiaries [Member]	'	'
Net sales	772	708
Cost of sales	681	638
Gross profit	91	70
Selling, general and administrative expense	68	64
Business realignment costs	1	5
Other operating expense (income), net	3	-3
Operating income	19	4
Interest expense, net	2	3
Intercompany interest expense (income)	-25	-19
Loss on extinguishment of debt	'	4
Other non-operating (income) expense, net	2	-10
(Loss) income from continuing operations before income tax and earnings from unconsolidated entities	-10	-12
Income tax (benefit) expense	11	5
Income from continuing operations before earnings from unconsolidated entities	-21	-17
(Losses) earnings from unconsolidated entities, net of taxes	1	1
Net income	-20	-16
Comprehensive income (loss)	107	-16
Eliminations [Member]	'	'
Net sales	-57	-53
Cost of sales	-57	-53
Gross profit	0	0
Selling, general and administrative expense	0	0
Business realignment costs	0	0
Other operating expense (income), net	0	0
Operating income	0	0
Interest expense, net	0	0
Intercompany interest expense (income)	0	0
Loss on extinguishment of debt	'	0
Other non-operating (income) expense, net	0	0
(Loss) income from continuing operations before income tax and earnings from unconsolidated entities	0	0
Income tax (benefit) expense	0	0
Income from continuing operations before earnings from unconsolidated entities	0	0
(Losses) earnings from unconsolidated entities, net of taxes	20	17
Net income	20	17
Comprehensive income (loss)	($83)	$19

Guarantor_NonGuarantor_Subsidi5

Guarantor Non-Guarantor Subsidiary Financial Information Level 4 (Details) - Consolidating Statement of Cash Flows (USD $)	3 Months Ended
In Millions, unless otherwise specified	Mar. 31, 2014	Mar. 31, 2013
Net Cash Provided by (Used in) Operating Activities	($102)	($33)
Cash flows provided by (used in) investing activities	'	'
Capital expenditures	-34	-27
Proceeds from the sale of (purchases of) debt securities, net	3	-1
Payments to Acquire Businesses, Net of Cash Acquired	-52	0
Return of capital from subsidiary from sales of accounts receivable	0	0
Change in restricted cash	0	15
Funds remitted to unconsolidated affiliates	0	-14
Net cash (used in) provided by investing activities	-83	-27
Cash flows (used in) provided by financing activities	'	'
Net short-term debt (repayments) borrowings	8	1
Borrowings of long-term debt	0	1,125
Repayments of long-term debt	-3	-1,034
Net Intercompany Loan Borrowings (Repayments)	0	0
Long-term debt and credit facility financing fees	0	-34
Common stock dividends paid	0	0
Return of capital to parent from sales of accounts receivable	0	0
Net cash used in financing activities	5	58
Effect of exchange rates on cash and cash equivalents	-2	-2
Decrease in cash and cash equivalents	-182	-4
Cash and cash equivalents (unrestricted) at beginning of period	379	401
Cash and cash equivalents (unrestricted) at end of period	197	397
Momentive Specialty Chemicals Inc. [Member]	'	'
Net Cash Provided by (Used in) Operating Activities	-117	45
Cash flows provided by (used in) investing activities	'	'
Capital expenditures	-18	-14
Proceeds from the sale of (purchases of) debt securities, net	0	0
Payments to Acquire Businesses, Net of Cash Acquired	-52	'
Return of capital from subsidiary from sales of accounts receivable	92	31
Net cash (used in) provided by investing activities	22	17
Cash flows (used in) provided by financing activities	'	'
Net short-term debt (repayments) borrowings	0	0
Borrowings of long-term debt	'	0
Repayments of long-term debt	0	-543
Net Intercompany Loan Borrowings (Repayments)	-23	479
Long-term debt and credit facility financing fees	'	-12
Common stock dividends paid	0	0
Return of capital to parent from sales of accounts receivable	0	0
Net cash used in financing activities	-23	-76
Effect of exchange rates on cash and cash equivalents	0	0
Decrease in cash and cash equivalents	-118	-14
Cash and cash equivalents (unrestricted) at beginning of period	165	276
Cash and cash equivalents (unrestricted) at end of period	47	262
Subsidiary Issuers [Member]	'	'
Net Cash Provided by (Used in) Operating Activities	-3	14
Cash flows provided by (used in) investing activities	'	'
Capital expenditures	0	0
Proceeds from the sale of (purchases of) debt securities, net	0	0
Payments to Acquire Businesses, Net of Cash Acquired	0	'
Return of capital from subsidiary from sales of accounts receivable	0	0
Net cash (used in) provided by investing activities	0	0
Cash flows (used in) provided by financing activities	'	'
Net short-term debt (repayments) borrowings	0	0
Borrowings of long-term debt	'	1,108
Repayments of long-term debt	0	-120
Net Intercompany Loan Borrowings (Repayments)	0	-903
Long-term debt and credit facility financing fees	'	-22
Common stock dividends paid	0	-77
Return of capital to parent from sales of accounts receivable	0	0
Net cash used in financing activities	0	-14
Effect of exchange rates on cash and cash equivalents	0	0
Decrease in cash and cash equivalents	-3	0
Cash and cash equivalents (unrestricted) at beginning of period	5	0
Cash and cash equivalents (unrestricted) at end of period	2	0
Combined Subsidiary Guarantors [Member]	'	'
Net Cash Provided by (Used in) Operating Activities	3	9
Cash flows provided by (used in) investing activities	'	'
Capital expenditures	0	0
Proceeds from the sale of (purchases of) debt securities, net	0	0
Payments to Acquire Businesses, Net of Cash Acquired	0	'
Return of capital from subsidiary from sales of accounts receivable	0	0
Net cash (used in) provided by investing activities	0	0
Cash flows (used in) provided by financing activities	'	'
Net short-term debt (repayments) borrowings	0	0
Borrowings of long-term debt	'	0
Repayments of long-term debt	0	0
Net Intercompany Loan Borrowings (Repayments)	0	-1
Long-term debt and credit facility financing fees	'	0
Common stock dividends paid	-3	-8
Return of capital to parent from sales of accounts receivable	0	0
Net cash used in financing activities	-3	-9
Effect of exchange rates on cash and cash equivalents	0	0
Decrease in cash and cash equivalents	0	0
Cash and cash equivalents (unrestricted) at beginning of period	0	0
Cash and cash equivalents (unrestricted) at end of period	0	0
Combined Non-Guarantor Subsidiaries [Member]	'	'
Net Cash Provided by (Used in) Operating Activities	18	-16
Cash flows provided by (used in) investing activities	'	'
Capital expenditures	-16	-13
Proceeds from the sale of (purchases of) debt securities, net	3	-1
Payments to Acquire Businesses, Net of Cash Acquired	0	'
Return of capital from subsidiary from sales of accounts receivable	0	0
Net cash (used in) provided by investing activities	-13	-13
Cash flows (used in) provided by financing activities	'	'
Net short-term debt (repayments) borrowings	8	1
Borrowings of long-term debt	'	17
Repayments of long-term debt	-3	-371
Net Intercompany Loan Borrowings (Repayments)	23	425
Long-term debt and credit facility financing fees	'	0
Common stock dividends paid	0	0
Return of capital to parent from sales of accounts receivable	-92	-31
Net cash used in financing activities	-64	41
Effect of exchange rates on cash and cash equivalents	-2	-2
Decrease in cash and cash equivalents	-61	10
Cash and cash equivalents (unrestricted) at beginning of period	209	125
Cash and cash equivalents (unrestricted) at end of period	148	135
Eliminations [Member]	'	'
Net Cash Provided by (Used in) Operating Activities	-3	-85
Cash flows provided by (used in) investing activities	'	'
Capital expenditures	0	0
Proceeds from the sale of (purchases of) debt securities, net	0	0
Payments to Acquire Businesses, Net of Cash Acquired	0	'
Return of capital from subsidiary from sales of accounts receivable	-92	-31
Net cash (used in) provided by investing activities	-92	-31
Cash flows (used in) provided by financing activities	'	'
Net short-term debt (repayments) borrowings	0	0
Borrowings of long-term debt	'	0
Repayments of long-term debt	0	0
Net Intercompany Loan Borrowings (Repayments)	0	0
Long-term debt and credit facility financing fees	'	0
Common stock dividends paid	3	85
Return of capital to parent from sales of accounts receivable	92	31
Net cash used in financing activities	95	116
Effect of exchange rates on cash and cash equivalents	0	0
Decrease in cash and cash equivalents	0	0
Cash and cash equivalents (unrestricted) at beginning of period	0	0
Cash and cash equivalents (unrestricted) at end of period	$0	$0