Hexion (HXOH) 10-Q 13 May 15 2015 Q1 Quarterly report Financial data

Document_and_Entity_Informatio

Document and Entity Information Document	3 Months Ended
	Mar. 31, 2015	1-May-15
Document Information [Line Items]
Entity Registrant Name	Hexion Inc.
Entity Central Index Key	13239
Current Fiscal Year End Date	-19
Entity Filer Category	Non-accelerated Filer
Document Type	10-Q
Document Period End Date	31-Mar-15
Document Fiscal Year Focus	2015
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, 2015	Dec. 31, 2014
In Millions, unless otherwise specified
Current assets
Cash and cash equivalents (including restricted cash of $16 and $14, respectively)	$167	$172
Short-term investments	2	7
Accounts receivable (net of allowance for doubtful accounts of $16)	601	591
Inventories:
Finished and in-process goods	283	290
Raw materials and supplies	102	110
Other current assets	62	73
Total current assets	1,217	1,243
Investment in unconsolidated entities	42	48
Deferred income taxes	15	18
Other assets, net	104	110
Property and equipment
Land	85	89
Buildings	288	302
Machinery and equipment	2,318	2,419
Property, plant and equipment, gross	2,691	2,810
Less accumulated depreciation	-1,685	-1,755
Property, plant and equipment, net	1,006	1,055
Goodwill	114	119
Other intangible assets, net	75	81
Total assets	2,573	2,674
Current liabilities
Accounts and drafts payable	430	426
Debt payable within one year	93	99
Interest payable	90	82
Income taxes payable	29	12
Accrued payroll and incentive compensation	80	67
Other current liabilities	121	135
Total current liabilities	843	821
Long-term liabilities
Long-term debt	3,735	3,735
Long-term pension and post employment benefit obligations	253	278
Deferred income taxes	17	19
Other long-term liabilities	171	171
Total liabilities	5,019	5,024
Deficit
Common stock—$0.01 par value; 300,000,000 shares authorized, 170,605,906 issued and 82,556,847 outstanding at June 30, 2014 and December 31, 2013	1	1
Paid-in capital	526	526
Treasury stock, at cost—88,049,059 shares	-296	-296
Accumulated other comprehensive income	11	73
Accumulated deficit	-2,686	-2,652
Total Momentive Specialty Chemicals Inc. shareholder’s deficit	-2,444	-2,348
Noncontrolling interest	-2	-2
Total deficit	-2,446	-2,350
Total liabilities and deficit	$2,573	$2,674

Condensed_Consolidated_Balance1

Condensed Consolidated Balance Sheets (Parentheticals) (USD $)	Mar. 31, 2015	Dec. 31, 2014
In Millions, except Share data, unless otherwise specified
restricted cash		$16
net allowance for doubtful accounts		$14
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, 2015	Mar. 31, 2014
Net sales	$1,079	$1,293
Cost of sales	923	1,126
Gross profit	156	167
Selling, general and administrative expense	82	94
Business realignment costs	3	6
Other operating expense (income), net	8	4
Operating income	63	63
Interest expense, net	77	77
Other non-operating (income) expense, net	-3	2
(Loss) income from continuing operations before income tax and earnings from unconsolidated entities	-11	-16
Income tax Expense (Benefit)	26	6
Income from continuing operations before earnings from unconsolidated entities	-37	-22
Earnings from unconsolidated entities, net of taxes	3	4
Net income	($34)	($18)

Condensed_Consolidated_Stateme1

Condensed Consolidated Statements of Comprehensive Income (USD $)	3 Months Ended
In Millions, unless otherwise specified	Mar. 31, 2015	Mar. 31, 2014
Net income	($34)	($18)
Other comprehensive (loss) income, net of tax:
Other Comprehensive Income (Loss), Foreign Currency Transaction and Translation Adjustment, Net of Tax	-62	3
Other comprehensive income (loss)	-62	3
Comprehensive income (loss)	($96)	($15)

Condensed_Consolidated_Stateme2

Condensed Consolidated Statements of Cash Flows (USD $)	3 Months Ended
In Millions, unless otherwise specified	Mar. 31, 2015	Mar. 31, 2014
Cash flows provided by (used in) operating activities
Net income	($34)	($18)
Adjustments to reconcile net income to net cash used in operating activities:
Depreciation and amortization	34	35
Deferred tax benefit	-7	-1
Unrealized foreign currency losses	1	4
Other non-cash adjustments	1	0
Net change in assets and liabilities:
Accounts receivable	-41	-125
Inventories	-9	-89
Accounts and drafts payable	29	86
Income taxes payable	17	-2
Other assets, current and non-current	9	9
Other liabilities, current and long-term	35	-1
Net cash provided by (used in) operating activities	35	-102
Cash flows (used in) provided by investing activities
Capital expenditures	-40	-34
Payments to Acquire Businesses, Gross	0	-52
Proceeds from the sale of (purchases of) debt securities, net	4	3
Net cash (used in) provided by investing activities	-36	-83
Cash flows used in financing activities
Net short-term debt (repayments) borrowings	-3	8
Borrowings of long-term debt	119	0
Repayments of long-term debt	-114	-3
Distribution paid to parent	0	0
Net cash used in financing activities	2	5
Effect of exchange rates on cash and cash equivalents	-5	-2
Decrease in cash and cash equivalents	-4	-182
Cash and cash equivalents (unrestricted) at beginning of period	156	379
Cash and cash equivalents (unrestricted) at end of period	152	197
Supplemental disclosures of cash flow information
Interest, net	67	66
Income taxes, net of cash refunds	$4	$13

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, 2014	($2,350)	$1	$526	($296)	$73	($2,652)	($2,348)	($2)
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net income	-34	0	0	0	0	-34	-34	0
Other comprehensive loss	-62	0	0	0		0	-62	0
Balance at Mar. 31, 2015	($2,446)	$1	$526	($296)	$11	($2,686)	($2,444)	($2)

Background_and_Basis_of_Presen

Background and Basis of Presentation	3 Months Ended
	Mar. 31, 2015
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, Hexion Inc. (which may be referred to as “Hexion” 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, 2015, the Company had two reportable segments: Epoxy, Phenolic and Coating Resins and Forest Products Resins.
	The Company’s direct parent is Hexion LLC, a holding company and wholly owned subsidiary of Hexion Holdings LLC (“Hexion Holdings”), the ultimate parent entity of Hexion. Hexion 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 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, 2015
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.
	Change in Accounting Policy—The Company has elected to change its accounting policies related to the recognition of gains and losses for pension and other non-pension postretirement benefit plans (“OPEB”) to a more preferable policy under U.S. GAAP. Specifically, such gains and losses historically recognized as a component of “Other comprehensive income (loss)”, and amortized into net income (loss) in future periods, will be recognized in earnings in the period in which they occur. In addition, the Company has changed its policy for recognizing expected returns on plan assets from a market-related value method (based on a five-year smoothing of asset returns), to a fair value method.
	Under the new policies, upon the Company’s annual remeasurement of its pension and OPEB plans in the fourth quarter, or on an interim basis as triggering events warrant remeasurement, the Company will immediately recognize gains and losses as a mark-to-market (“MTM”) gain or loss through earnings. As such, under the new policies, the Company’s net periodic pension and OPEB expense recognized on a quarterly basis will consist of i) service cost, interest cost, expected return on plan assets, amortization of prior service cost/credits and ii) MTM adjustments recognized annually in the fourth quarter upon remeasurement of pension and OPEB liabilities or when triggering events warrant remeasurement. The Company believes that these changes are preferable as they provide greater transparency of the Company’s economic obligations in accounting results and better alignment with fair value accounting principles by recognizing the effects of economic and interest rate changes on pension and OPEB assets and liabilities in the year in which the gains and losses are incurred.
	The impact of these pension and OPEB accounting policy changes was applied through retrospective application of the new policies to all periods presented. Accordingly, all relevant information as of, and for the three months ended, March 31, 2015 and all prior periods has been adjusted to reflect the application of the changes. As of January 1, 2015, the cumulative effect of these changes was a $229 increase to “Accumulated deficit”, a $232 decrease to “Accumulated other comprehensive loss”, a $2 increase to “Finished and in-process goods” and a $1 increase to “Noncontrolling interest” in the unaudited Condensed Consolidated Balance Sheets. The effects of the aforementioned accounting policy changes to the unaudited Condensed Consolidated Financial Statements are as follows:
		Previous Accounting Method			Effect of Accounting Change			As Reported
	Unaudited Condensed Consolidated Statement of Operations for the three months ended March 31, 2015:
	Selling, general and administrative expense	$	85		$	(3	)	$	82
	Income tax expense	27			(1		)	$	26
	Net loss	(37		)	3			(34		)
	Unaudited Condensed Consolidated Statement of Cash Flows for the three months ended March 31, 2015:
	Net loss	$	(37	)	$	3		$	(34	)
	Changes in inventories	(11		)	2			(9		)
	Net changes in other liabilities, current and long-term	40			(5		)	35
	Unaudited Condensed Consolidated Statement of Comprehensive Loss for the three months ended March 31, 2015:
	Net loss	$	(37	)	$	3		$	(34	)
	Gain recognized from pension and postretirement benefits	5			(5		)	—
	Comprehensive loss	(94		)	(2		)	(96		)
		As Previously Reported			Effect of Accounting Change			As Adjusted
	Unaudited Condensed Consolidated Statement of Operations for the three months ended March 31, 2014:
	Cost of sales	$	1,129		$	(3	)	$	1,126
	Selling, general and administrative expense	96			(2		)	94
	Income tax expense	10			(4		)	6
	Net loss	(27		)	9			(18		)
	Unaudited Condensed Consolidated Statement of Cash Flows for the three months ended March 31, 2014:
	Net loss	$	(27	)	$	9		$	(18	)
	Changes in inventories	(87		)	(2		)	(89		)
	Changes in income taxes payable	1			(3		)	(2		)
	Net changes in other liabilities, current and long-term	3			(4		)	(1		)
	Unaudited Condensed Consolidated Statement of Comprehensive Loss for the three months ended March 31, 2014:
	Net loss	$	(27	)	$	9		$	(18	)
	Gain recognized from pension and postretirement benefits	3			(3		)	—
	Comprehensive loss	(21		)	6			(15		)
	Footnotes to the unaudited Condensed Consolidated Financial Statements herein have been adjusted to reflect the impact of these changes accordingly.
	Subsequent Events—The Company has evaluated events and transactions subsequent to March 31, 2015 through May 13, 2015, the date of issuance of its unaudited Condensed Consolidated Financial Statements.
	Recently Issued Accounting Standards
	In May, 2014, the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Board Update No. 2014-09: Revenue from Contracts with Customers (Topic 606) (“ASU 2014-09”). ASU 2014-09 supersedes the existing revenue recognition guidance and most industry-specific guidance applicable to revenue recognition. According to the new guidance, an entity will apply a principles-based five step model to recognize revenue upon the transfer of promised goods or services to customers and in an amount that reflects the consideration for which the entity expects to be entitled in exchange for those goods or services. The tentative revised effective date for ASU 2014-09 is for annual and interim periods beginning on or after December 15, 2017, and early adoption will be permitted. Entities will have the option of using either a full retrospective approach or a modified approach to adopt the guidance in ASU 2014-09. The Company is currently assessing the potential impact of ASU 2014-09 on its financial statements.
	In January 2015, the FASB issued Accounting Standards Board Update No. 2015-01:  Income Statement—Extraordinary and Unusual Items (Subtopic 225-20): Simplifying Income Statement Presentation by Eliminating the Concept of Extraordinary Items (“ASU 2015-01”). ASU 2015-01 eliminates from U.S. GAAP the concept of  extraordinary items and removes the requirement to present extraordinary items separately on the income statement, net of tax. The guidance is effective for annual periods beginning after December 15, 2015, including interim periods within that reporting period. The requirements of ASU 2015-01 are not expected to have a significant impact on the Company’s financial statements.
	In February 2015, the FASB issued Accounting Standards Board Update No. 2015-02: Consolidation (Topic 810): Amendments to the Consolidation Analysis (“ASU 2015-02”). ASU 2015-02 amends the existing consolidation guidance related to (i) limited partnerships and similar legal entities, (ii) the evaluation of fees paid to a decision maker or a service provider as variable interest, (iii) the effect of fee arrangements on the primary beneficiary determination, and (iv) the effect of related parties on the primary beneficiary determination. ASU 2015-02 simplifies the existing guidance by reducing the number of consolidation models from four to two, reducing the extent to which related party arrangements cause an entity to be considered a primary beneficiary, and placing more emphasis on the risk of loss when determining a controlling financial interest. The guidance is effective for annual periods beginning after December 15, 2015, including interim periods within that reporting period. The requirements of ASU 2015-02 are not expected to have a significant impact on the Company’s financial statements.
	In April 2015, the FASB issued Accounting Standards Board Update No. 2015-03: Interest—Imputation of Interest (Subtopic 835-30): Simplifying the Presentation of Debt Issuance Costs (“ASU 2015-03”). ASU 2015-03 requires that debt issuance costs be presented in the balance sheet as a direct deduction from the carrying value of the associated debt liability, and also requires that the amortization of such costs be reported as interest expense. The guidance is effective for annual periods beginning after December 15, 2015, including interim periods within that reporting period, and early adoption is permitted. The Company is currently assessing the potential impact of ASU 2015-03 on its financial statements.

Restructuring_Notes

Restructuring (Notes)	3 Months Ended
	Mar. 31, 2015
Restructuring and Related Activities [Abstract]
Restructuring and Related Activities Disclosure [Text Block]	Restructuring and Cost Reduction Programs
	In 2014, in response to an uncertain economic outlook, the Company initiated significant restructuring and cost reduction programs with the intent to optimize its cost structure and bring manufacturing capacity in line with demand. The Company estimates that these activities will occur over the next 18 to 24 months. As of March 31, 2015 the total costs expected to be incurred on restructuring and cost reduction activities are estimated at $19, consisting primarily of workforce reduction costs.
	The following table summarizes restructuring and cost reduction information:
	Restructuring costs expected to be incurred	$	19
	Cumulative restructuring costs incurred through March 31, 2015	$	14
	Accrued liability at December 31, 2014	$	12
	Restructuring charges	1
	Payments	(2		)
	Accrued liability at March 31, 2015	$	11
	Workforce reduction costs primarily relate to non-voluntary employee termination benefits and are accounted for under the guidance for nonretirement postemployment benefits or as exit and disposal costs, as applicable. During the three months ended March 31, 2015, charges of $1 were recorded in “Business realignment costs” in the Consolidated Statements of Operations. At March 31, 2015 and December 31, 2014, the Company had accrued $11 and $12 for restructuring liabilities in “Other current liabilities” in the Consolidated Balance Sheets.
	The following table summarizes restructuring and cost reduction information by reporting segment:
		Epoxy, Phenolic and Coating Resins			Forest Products Resins		Corporate and Other		Total
	Restructuring costs expected to be incurred	$	14		$	—	$	5	$	19
	Cumulative restructuring costs incurred through March 31, 2015	$	10		$	—	$	4	$	14
	Accrued liability at December 31, 2014	$	9		$	—	$	3	$	12
	Restructuring charges	—			—		1		1
	Payments	(2		)	—		—		(2		)
	Accrued liability at March 31, 2015	$	7		$	—	$	4	$	11

Related_Party_Transactions

Related Party Transactions	3 Months Ended
	Mar. 31, 2015
Related Party Transactions [Abstract]
Related Party Transactions Disclosure [Text Block]	Related Party Transactions
	Administrative Service, Management and Consulting Arrangement
	The Company is subject to a 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 2015.
	During both the three months ended March 31, 2015 and 2014, the Company recognized expense under the Management Consulting Agreement of $1. This amount is included in “Other operating expense, net” in the Company’s unaudited Condensed Consolidated Statements of Operations.
	Transactions with MPM
	Shared Services Agreement
	On October 1, 2010, the Company entered into a shared services agreement with Momentive Performance Materials Inc. (“MPM”) (which, from October 1, 2010 through October 24, 2014, was a subsidiary of Hexion Holdings) (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. The Shared Services Agreement is subject to termination by either the Company or MPM, without cause, on not less than 30 days’ written notice, and expires in October 2015 (subject to one-year renewals every year thereafter; absent contrary notice from either party).
	On April 13, 2014, Momentive Performance Materials Holdings Inc. (MPM’s direct parent company at such date), MPM and certain of its U.S. subsidiaries filed voluntary petitions for reorganization under Chapter 11 of the U.S. Bankruptcy Code. On October 24, 2014, in conjunction with MPM’s emergence from Chapter 11 bankruptcy and the consummation of MPM’s plan of reorganization, the Shared Services Agreement was amended to, among other things, (i) exclude the services of certain executive officers, (ii) provide for a transition assistance period at the election of the recipient following termination of the Shared Services Agreement of up to 12 months, subject to one successive renewal period of an additional 60 days and (iii) provide for the use of an independent third-party firm to assist the Shared Services Steering Committee with its annual review of billings and allocations. Additionally, upon emergence from Chapter 11 bankruptcy, MPM paid all previously unpaid amounts to the Company related to the Shared Services Agreement.
	Pursuant to the Shared Services Agreement, during the three months ended March 31, 2015 and 2014, the Company incurred approximately $31 and $33, respectively, of net costs for shared services and MPM incurred approximately $25 of net costs for shared services. Included in the net costs incurred during the three months ended March 31, 2015 and 2014, were net billings from the Company to MPM of $17 and $9, 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 percentages are reviewed by the Steering Committee pursuant to the terms of the Shared Services Agreement. The Company had accounts receivable from MPM of $6 and $9 as of March 31, 2015 and December 31, 2014, respectively, and no accounts payable to MPM.
	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”). The standard terms and conditions of the seller in the applicable jurisdiction apply to transactions under the Master Buy/Sell Agreement. The Master Buy/Sell Agreement has an initial term of three years and may be terminated for convenience by either party thereunder upon 30 days' prior notice. Additionally, a subsidiary of MPM has acted 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”). The Distribution Agreements had initial terms of three years and were terminated by mutual agreement on March 9, 2015. Pursuant to these agreements and other purchase orders, during both the three months ended March 31, 2015 and 2014, the Company sold less than $1 of products to MPM and purchased $2 of products from MPM. As of March 31, 2015 and December 31, 2014, the Company had less than $1 of accounts receivable from MPM and less than $1 and $1, respectively, 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 entered into a site services agreement whereby MPM’s subsidiary provides to the Company various services such as environmental, health and safety, security, maintenance and accounting, among others, to support the operation of this new facility. The Company paid less than $1 to MPM under this agreement during both the three months ended March 31, 2015 and 2014.
	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 acts as a distributor of certain MPM products in Canada. The agreement has a term of 10 years, and is cancelable by either party with 180 days’ notice. The Company is compensated for acting as distributor at a rate of 2% of the net selling price of the related products sold. During the three months ended March 31, 2015, the Company purchased approximately $7 of products from MPM under this distribution agreement, and earned less than $1 from MPM as compensation for acting as distributor of the products. As of March 31, 2015 and December 31, 2014, the Company had $3 and $2, respectively, of accounts payable to MPM related to the distribution agreement.
	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 $35 and $46 for the three months ended March 31, 2015 and 2014, respectively. Accounts receivable from these affiliates were $10 and $26 at March 31, 2015 and December 31, 2014, respectively. The Company also purchases raw materials and services from various Apollo affiliates other than MPM. These purchases were $13 and $1 for the three months ended March 31, 2015 and 2014, respectively. The Company had accounts payable to these affiliates of $12 and $26 at March 31, 2015 and December 31, 2014, respectively.
	Other Transactions and Arrangements
	The Company sells finished goods to, and purchases raw materials from, a 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 $21 and $27 for the three months ended March 31, 2015 and 2014, respectively. Accounts receivable from HAI were $8 at both March 31, 2015 and December 31, 2014. Purchases from HAI were $5 and $7 for the three months ended March 31, 2015 and 2014. The Company had accounts payable to HAI of $2 at both March 31, 2015 and December 31, 2014. Additionally, HAI declared dividends to the Company of $4 and $3 during the three months ended March 31, 2015 and 2014, respectively. No amounts remained outstanding related to these previously declared dividends at March 31, 2015.
	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.
	In 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 both the three months ended March 31, 2015 and 2014, the Company issued $1 of discounts to HAI under this agreement. As of March 31, 2015 and December 31, 2014, $5 and $7, respectively, remained outstanding under this agreement. As of both March 31, 2015 and December 31, 2014, $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 a loan receivable from its unconsolidated forest products joint venture in Russia of $6 as of both March 31, 2015 and December 31, 2014.
	As of both March 31, 2015 and December 31, 2014, the Company had approximately $11 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.

Fair_Value

Fair Value	3 Months Ended
	Mar. 31, 2015
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
	As of March 31, 2015, the Company had derivative liabilities related to electricity and natural gas contracts of less than $1, which were measured using Level 2 inputs, and 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, 2015 or 2014.
	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, 2015 and December 31, 2014, 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, 2015
	Debt		$	3,828	$	—	$	3,282	$	9	$	3,291
	31-Dec-14
	Debt		$	3,834	$	—	$	3,386	$	9	$	3,395
	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, 2015
Debt Disclosure [Abstract]
Debt Disclosure [Text Block]	Debt Obligations
	Debt outstanding at March 31, 2015 and December 31, 2014 is as follows:
		31-Mar-15				31-Dec-14
		Long-Term		Due Within		Long-Term		Due Within
				One Year				One Year
	ABL Facility	$	60	$	—	$	60	$	—
	Senior Secured Notes:
	6.625% First-Priority Senior Secured Notes due 2020 (includes $5 and $6 of unamortized debt premium at March 31, 2015 and December 31, 2014, respectively)	1,555		—		1,556		—
	8.875% Senior Secured Notes due 2018 (includes $3 of unamortized debt discount)	1,197		—		1,197		—
	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	20		20		20		20
	Other Borrowings:
	Australia Facility due 2017	33		4		36		4
	Brazilian bank loans	14		46		9		47
	Capital leases	8		1		8		1
	Other	11		22		12		27
	Total	$	3,735	$	93	$	3,735	$	99
	2015 Refinancing Transactions
	On April 15, 2015, the Company issued $315 aggregate principal amount of 10.00% First-Priority Senior Secured Notes due 2020 (the “New First Lien Notes”). The Company used the net proceeds to redeem or repay all $40 of its outstanding 8.375% Sinking Fund Debentures due 2016, and to repay all amounts outstanding under its senior secured asset-based revolving loan facility (the “ABL Facility”) at the closing of the offering.
	The New First Lien Notes are secured by first-priority liens on collateral that generally includes most of the Company and its domestic subsidiaries’ assets other than inventory and accounts receivable and related assets and by second-priority liens on the domestic portion of the collateral for the ABL Facility, which generally includes most of the inventory and accounts receivable and related assets of the Company, its domestic subsidiaries and certain of its foreign subsidiaries, in each case subject to certain exceptions and permitted liens.
	Additionally, in April 2015, the Company received commitments from the requisite lenders to amend its ABL Facility to (i) add one of its German subsidiaries as a borrower and certain German subsidiaries as guarantors and (ii) expand its borrowing base to include certain machinery, equipment and real property in certain foreign jurisdictions, subject to customary reserves. The amendment is subject to customary closing conditions, including certain appraisals and other documentation.

Commitments_and_Contingencies

Commitments and Contingencies	3 Months Ended
	Mar. 31, 2015
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, 2015, the amount of the assessment, including tax, penalties, monetary correction and interest, is 39 Brazilian reais, or approximately $12.
	The following table summarizes all probable environmental remediation, indemnification and restoration liabilities, including related legal expenses, at March 31, 2015 and December 31, 2014:
		Number of Sites		Liability				Range of Reasonably Possible Costs at March 31, 2015
	Site Description	March 31, 2015	December 31, 2014	March 31, 2015		December 31, 2014		Low		High
	Geismar, LA	1	1	$	15	$	15	$	9	$	22
	Superfund and offsite landfills – allocated share:
	Less than 1%	17	17	—		—		—		1
	Equal to or greater than 1%	11	11	7		7		5		13
	Currently-owned	13	13	6		9		4		12
	Formerly-owned:
	Remediation	13	12	32		30		31		45
	Monitoring only	4	4	1		1		—		1
	Total	59	58	$	61	$	62	$	49	$	94
	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 March 31, 2015 and December 31, 2014, $9 and $12, respectively, have 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, 2015:
	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. The Company has accrued those costs for formerly-owned sites which are currently probable and reasonably estimable. One such site is the Coronet Industries, Inc. Superfund Alternative Site in Plant City, Florida. 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 July 2014, the Company reached a non-binding agreement with the current owner of the site, subject to negotiation of an acceptable settlement agreement and required approvals. Pursuant to the agreement, the Company would pay $10 in fulfillment of the contribution claim against the Company for past remediation costs. Additionally, the Company would accept a 40% allocable share of specified future remediation costs at this site. The Company estimates its allocable share of future remediation costs to be approximately $12. The final costs to the Company will depend on the method of remediation chosen, the amount of time necessary to accomplish remediation and the ongoing financial viability of the other PRPs. Currently, the Company has insufficient information to estimate the range of reasonably possible costs related to this site.
	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 $7 and $12 at March 31, 2015 and December 31, 2014, respectively, for all non-environmental legal defense costs incurred and settlement costs that it believes are probable and estimable. At March 31, 2015 and December 31, 2014, $6 and $9, respectively, has been included in “Other current liabilities” in the unaudited Condensed Consolidated Balance Sheets, with the remaining amount included in “Other long-term liabilities.”
	The Company is also involved in various product liability, commercial and employment litigation, personal injury, property damage and other legal proceedings, 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, 2015
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 (benefit) expense recognized by the Company for the three months ended March 31, 2015 and 2014 (see Note 2):
		Pension Benefits												Non-Pension Postretirement Benefits
		Three Months Ended March 31,												Three Months Ended March 31,
		2015						2014						2015				2014
		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			3			2			4			—		—		—		—
	Expected return on assets	(4		)	(3		)	(4		)	(4		)	—		—		—		—
	Net (benefit) expense	$	(1	)	$	4		$	(1	)	$	4		$	—	$	—	$	—	$	—

Segment_Information

Segment Information	3 Months Ended
	Mar. 31, 2015
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, 2015, 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.
	Beginning in the first quarter of 2015, the Company has modified the components of Corporate and Other to include certain shared service and administrative functional costs that were previously allocated to the reportable segments. Accordingly, for comparative purposes, the Company has recasted its Segment EBITDA results to include these costs within Corporate and Other for all prior periods presented.
	Net Sales (1):
		Three Months Ended March 31,
		2015			2014
	Epoxy, Phenolic and Coating Resins	$	674		$	817
	Forest Products Resins	405			476
	Total	$	1,079		$	1,293
	-1	Intersegment sales are not significant and, as such, are eliminated within the selling segment.
	Segment EBITDA:
		Three Months Ended March 31,
		2015			2014
	Epoxy, Phenolic and Coating Resins	$	85		$	80
	Forest Products Resins	61			62
	Corporate and Other	(19		)	(22		)
	Total	$	127		$	120
	Reconciliation of Segment EBITDA to Net Loss:
		Three Months Ended March 31,
		2015			2014
	Segment EBITDA:
	Epoxy, Phenolic and Coating Resins	$	85		$	80
	Forest Products Resins	61			62
	Corporate and Other	(19		)	(22		)
	Total	$	127		$	120
	Reconciliation:
	Items not included in Segment EBITDA:
	Business realignment costs	$	(3	)	$	(6	)
	Integration costs	—			(2		)
	Realized and unrealized foreign currency losses	(3		)	(3		)
	Other	(18		)	(9		)
	Total adjustments	(24		)	(20		)
	Interest expense, net	(77		)	(77		)
	Income tax expense	(26		)	(6		)
	Depreciation and amortization	(34		)	(35		)
	Net loss	$	(34	)	$	(18	)
	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, 2015, these items primarily included expenses from retention programs, losses on the disposal of assets and certain professional fees. For the three months ended March 31, 2014, these items primarily included expenses from retention programs and losses on the disposal of assets. Business realignment costs for the three months ended March 31, 2015 and March 31, 2014 primarily related to costs for environmental remediation at certain formerly owned locations and expenses from minor restructuring programs. Business realignment costs for the three months ended March 31, 2015 also include costs related to certain in-process cost reduction programs. Integration costs for the three months ended March 31, 2014 primarily represented integration costs associated with the previous integration of Hexion and MPM.

Summarized_Financial_Informati

Summarized Financial Information of Unconsolidated Affiliate	3 Months Ended
	Mar. 31, 2015
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, 2015 and December 31, 2014 and for the three months ended March 31, 2015 and 2014 is as follows:
		March 31,		December 31,
		2015		2014
	Current assets	$	33	$	38
	Non-current assets	26		26
	Current liabilities	17		16
	Non-current liabilities	2		2
		Three Months Ended March 31,
		2015		2014
	Net sales	$	42	$	45
	Gross profit	17		11
	Pre-tax income	10		7
	Net income	9		7

Changes_in_Accumulated_Other_C

Changes in Accumulated Other Comprehensive Income Level 1 (Notes)	3 Months Ended
	Mar. 31, 2015
Changes of Accumulated Other Comprehensive Income [Abstract]
Changes in Accumulated Other Comprehensive Income [Text Block]	Changes in Accumulated Other Comprehensive Income
	Following is a summary of changes in “Accumulated other comprehensive income” for the three months ended March 31, 2015 and 2014:
		Three Months Ended March 31, 2015								Three Months Ended March 31, 2014
		Defined Benefit Pension and Postretirement Plans		Foreign Currency Translation Adjustments			Total			Defined Benefit Pension and Postretirement Plans		Foreign Currency Translation Adjustments		Total
	Beginning balance	$	4	$	69		$	73		$	1	$	129	$	130
	Other comprehensive (loss) income before reclassifications, net of tax	—		(62		)	(62		)	—		3		3
	Amounts reclassified from Accumulated other comprehensive loss, net of tax	—		—			—			—		—		—
	Net other comprehensive (loss) income	—		(62		)	(62		)	—		3		3
	Ending balance	$	4	$	7		$	11		$	1	$	132	$	133

Income_Taxes_Notes

Income Taxes (Notes)	3 Months Ended
	Mar. 31, 2015
Income Taxes [Abstract]
Income Tax Disclosure [Text Block]	Income Taxes
	The effective tax rate was (236)% and (38)% for the first quarter of 2015 and 2014, 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 the Company operates. 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 2015 and 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.

Guarantor_NonGuarantor_Subsidi

Guarantor Non-Guarantor Subsidiary Financial Information	3 Months Ended
	Mar. 31, 2015
Guarantor Non Guarantor Subsidary Financial Information [Abstract]
Guarantees [Text Block]	Guarantor/Non-Guarantor Subsidiary Financial Information
	The Company’s 6.625% First-Priority Senior Secured Notes due 2020, New First Lien Notes, 8.875% Senior Secured Notes due 2018 and 9.00% Second-Priority Senior Secured Notes due 2020 are guaranteed by certain of its U.S. subsidiaries.
	The following information contains the condensed consolidating financial information for Hexion Inc. (the parent), the combined subsidiary guarantors (Hexion Investments Inc.; Borden Chemical Foundry, LLC; Lawter International, Inc.; HSC Capital Corporation; Hexion International Inc.; Hexion CI Holding Company (China) LLC; 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 guarantors are 100% owned by Hexion Inc. 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, New Zealand 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.
	These financial statements are prepared on the same basis as the consolidated financial statements of the Company except that investments in subsidiaries are accounted for using the equity method for purposes of the consolidating presentation. The principal elimination entries relate to investments in subsidiaries and intercompany balances and transactions.
	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.
	Corporate Changes
	In December 2014, Hexion U.S. Finance Corp. (“Hexion U.S.”), the issuer under the indentures governing the Company’s 6.625% First-Priority Senior Secured Notes due 2020 (the “First Lien Notes”), the Company’s 8.875% Senior Secured Notes due 2018 (the “Senior Secured Notes”) and the Company’s 9.00% Second-Priority Senior Secured Notes due 2020 (the “Second Lien Notes”), merged with and into Hexion Inc., its parent company, with Hexion Inc. remaining as the surviving entity. Pursuant to supplemental indentures, Hexion Inc. assumed all the obligations of Hexion U.S. under the indentures and the First Lien Notes, the Senior Secured Notes and the Second Lien Notes.
	The merger was accounted for as a transaction under common control as defined in the accounting guidance for business combinations. As a result, the Company has recasted its prior period guarantor/non-guarantor subsidiary financial information on a combined basis to reflect the merger of Hexion U.S. with and into Hexion Inc., resulting in the balances and activity previously reported in the Issuer column to be combined with the balances and activity reported in the Hexion Inc. column.
	Financial Statement Revisions
	The Company revised its Condensed Consolidating Statement of Operations for the three months ended March 31, 2014 to correct the amount of other comprehensive income reported in the Combined Guarantor Subsidiaries, Combined Non-Guarantor Subsidiaries and Eliminations columns. The revisions resulted in a decrease of $125, $115 and $240, respectively, to “Comprehensive loss”.
	These corrections, which the Company determined are not material to the previously issued financial statements, had no impact on the unaudited Condensed Consolidated Financial Statements or footnotes, except for the columns of the Condensed Consolidating Statement of Operations for the three months ended March 31, 2014.
	INC.
	31-Mar-15
	CONDENSED CONSOLIDATING BALANCE SHEET (Unaudited)
		Hexion				Combined			Combined				Eliminations			Consolidated
		Inc.				Subsidiary			Non-Guarantor
						Guarantors			Subsidiaries
	Assets
	Current assets:
	Cash and cash equivalents (including restricted cash of $0 and $15, respectively)	$	25			$	—		$	142			$	—		$	167
	Short-term investments	—				—			2				—			2
	Accounts receivable, net	168				—			433				—			601
	Intercompany accounts receivable	125				—			242				(367		)	—
	Intercompany loans receivable - current portion	19				—			26				(45		)	—
	Inventories:												—			—
	Finished and in-process goods	118				—			165				—			283
	Raw materials and supplies	42				—			60				—			102
	Other current assets	19				—			43				—			62
	Total current assets	516				—			1,113				(412		)	1,217
	Investment in unconsolidated entities	164				34			23				(179		)	42
	Deferred income taxes	—				—			15				—			15
	Other assets, net	72				6			26				—			104
	Intercompany loans receivable	1,227				28			20				(1,275		)	—
	Property and equipment, net	532				—			474				—			1,006
	Goodwill	65				—			49				—			114
	Other intangible assets, net	54				—			21				—			75
	Total assets	$	2,630			$	68		$	1,741			$	(1,866	)	$	2,573
	Liabilities and Deficit
	Current liabilities:
	Accounts payable	$	144			$	—		$	286			$	—		$	430
	Intercompany accounts payable	241				—			126				(367		)	—
	Debt payable within one year	23				—			70				—			93
	Intercompany loans payable within one year	26				—			19				(45		)	—
	Interest payable	89				—			1				—			90
	Income taxes payable	5				—			24				—			29
	Accrued payroll and incentive compensation	43				—			37				—			80
	Other current liabilities	66				—			55				—			121
	Total current liabilities	637				—			618				(412		)	843
	Long-term liabilities:
	Long-term debt	3,674				—			61				—			3,735
	Intercompany loans payable	10				5			1,260				(1,275		)	—
	Accumulated losses of unconsolidated subsidiaries in excess of investment	566				179			—				(745		)	—
	Long-term pension and post employment benefit obligations	57				—			196				—			253
	Deferred income taxes	10				—			7				—			17
	Other long-term liabilities	120				—			51				—			171
	Total liabilities	5,074				184			2,193				(2,432		)	5,019
	Total deficit	(2,444		)		(116		)	(450		)		566			(2,444		)
	Noncontrolling interest	—				—			(2		)		—			(2		)
	Total deficit	(2,444		)		(116		)	(452		)		566			(2,446		)
	Total liabilities and deficit	$	2,630			$	68		$	1,741			$	(1,866	)	$	2,573
	HEXION INC.
	31-Dec-14
	CONDENSED CONSOLIDATING BALANCE SHEET
	Hexion				Combined			Combined				Eliminations			Consolidated
	Inc.				Subsidiary			Non-Guarantor
					Guarantors			Subsidiaries
Assets
Current assets:
Cash and cash equivalents (including restricted cash of $0 and $14, respectively)	$	23			$	—		$	149			$	—		$	172
Short-term investments	—				—			7				—			7
Accounts receivable, net	174				—			417				—			591
Intercompany accounts receivable	118				—			138				(256		)	—
Intercompany loans receivable - current portion	265				—			43				(308		)	—
Inventories:															—
Finished and in-process goods	117				—			173				—			290
Raw materials and supplies	46				—			64				—			110
Other current assets	36				—			37				—			73
Total current assets	779				—			1,028				(564		)	1,243
Investment in unconsolidated entities	234				34			29				(249		)	48
Deferred income taxes	—				—			18				—			18
Other assets, net	76				6			28				—			110
Intercompany loans receivable	1,046				28			17				(1,091		)	—
Property and equipment, net	534				—			521				—			1,055
Goodwill	65				—			54				—			119
Other intangible assets, net	56				—			25				—			81
Total assets	$	2,790			$	68		$	1,720			$	(1,904	)	$	2,674
Liabilities and Deficit
Current liabilities:
Accounts payable	$	142			$	—		$	284			$	—		$	426
Intercompany accounts payable	138				—			118				(256		)	—
Debt payable within one year	26				—			73				—			99
Intercompany loans payable within one year	43				—			265				(308		)	—
Interest payable	81				—			1				—			82
Income taxes payable	6				—			6				—			12
Accrued payroll and incentive compensation	34				—			33				—			67
Other current liabilities	69				—			66				—			135
Total current liabilities	539				—			846				(564		)	821
Long term liabilities:
Long-term debt	3,674				—			61				—			3,735
Intercompany loans payable	36				6			1,049				(1,091		)	—
Accumulated losses of unconsolidated subsidiaries in excess of investment	705				249			—				(954		)	—
Long-term pension and post employment benefit obligations	59				—			219				—			278
Deferred income taxes	8				—			11				—			19
Other long-term liabilities	117				—			54				—			171
Total liabilities	5,138				255			2,240				(2,609		)	5,024
Total Hexion Inc. shareholder’s deficit	(2,348		)		(187		)	(518		)		705			(2,348		)
Noncontrolling interest	—				—			(2		)		—			(2		)
Total deficit	(2,348		)		(187		)	(520		)		705			(2,350		)
Total liabilities and deficit	$	2,790			$	68		$	1,720			$	(1,904	)	$	2,674
INC.
THREE MONTHS ENDED MARCH 31, 2015
CONDENSED CONSOLIDATING STATEMENT OF OPERATIONS (Unaudited)
	Hexion				Combined			Combined				Eliminations			Consolidated
	Inc.				Subsidiary			Non-Guarantor
					Guarantors			Subsidiaries
Net sales	$	465			$	—		$	663			$	(49	)	$	1,079
Cost of sales	405				—			567				(49		)	923
Gross profit	60				—			96				—			156
Selling, general and administrative expense	35				—			47				—			82
Business realignment costs	2				—			1				—			3
Other operating expense, net	4				—			4				—			8
Operating income	19				—			44				—			63
Interest expense, net	75				—			2				—			77
Intercompany interest (income) expense, net	(20		)		—			20				—			—
Other non-operating expense (income), net	101				—			(104		)		—			(3		)
(Loss) income before income tax and earnings (losses) from unconsolidated entities	(137		)		—			126				—			(11		)
Income tax (benefit) expense	(5		)		—			31				—			26
(Loss) income before earnings (losses) from unconsolidated entities	(132		)		—			95				—			(37		)
Earnings (losses) from unconsolidated entities, net of taxes	98				74			(2		)		(167		)	3
Net (loss) income	$	(34	)		$	74		$	93			$	(167	)	$	(34	)
Comprehensive (loss) income	$	(96	)		$	74		$	68			$	(142	)	$	(96	)
HEXION INC.
THREE MONTHS ENDED MARCH 31, 2014
CONDENSED CONSOLIDATING STATEMENT OF OPERATIONS (Unaudited)
	Hexion				Combined			Combined				Eliminations			Consolidated
	Inc.				Subsidiary			Non-Guarantor
					Guarantors			Subsidiaries
Net sales	$	578			$	—		$	772			$	(57	)	$	1,293
Cost of sales	505				—			678				(57		)	1,126
Gross profit	73				—			94				—			167
Selling, general and administrative expense	27				—			67				—			94
Business realignment costs	5				—			1				—			6
Other operating expense, net	1				—			3				—			4
Operating income	40				—			23				—			63
Interest expense, net	75				—			2				—			77
Intercompany interest (income) expense, net	(25		)		—			25				—			—
Other non-operating expense, net	—				—			2				—			2
Loss before income tax and (losses) earnings from unconsolidated entities	(10		)		—			(6		)		—			(16		)
Income tax (benefit) expense	(5		)		—			11				—			6
Loss before (losses) earnings from unconsolidated entities	(5		)		—			(17		)		—			(22		)
(Losses) earnings from unconsolidated entities, net of taxes	(13		)		(1		)	1				17			4
Net loss	$	(18	)		$	(1	)	$	(16	)		$	17		$	(18	)
Comprehensive loss	$	(15	)		$	(1	)	$	(7	)		$	8		$	(15	)
INC.
THREE MONTHS ENDED MARCH 31, 2015
CONDENSED CONSOLIDATING STATEMENT OF CASH FLOWS (Unaudited)
	Hexion				Combined			Combined				Eliminations			Consolidated
	Inc.				Subsidiary			Non-Guarantor
					Guarantors			Subsidiaries
Cash flows (used in) provided by operating activities	$	(28	)		$	4		$	63			$	(4	)	$	35
Cash flows provided by (used in) investing activities
Capital expenditures	(20		)		—			(20		)		—			(40		)
Proceeds from the sale of investments, net	—				—			4				—			4
Return of capital from subsidiary from sales of accounts receivable	59			(a)	—			—				(59		)	—
	39				—			(16		)		(59		)	(36		)
Cash flows (used in) provided by financing activities
Net short-term debt repayments	(3		)		—			—				—			(3		)
Borrowings of long-term debt	100				—			19				—			119
Repayments of long-term debt	(100		)		—			(14		)		—			(114		)
Net intercompany loan (repayments) borrowings	(6		)		—			6				—			—
Common stock dividends paid	—				(4		)	—				4			—
Return of capital to parent from sales of accounts receivable	—				—			(59		)	(a)	59			—
	(9		)		(4		)	(48		)		63			2
Effect of exchange rates on cash and cash equivalents	—				—			(5		)		—			(5		)
Increase (decrease) in cash and cash equivalents	2				—			(6		)		—			(4		)
Cash and cash equivalents (unrestricted) at beginning of period	23				—			133				—			156
Cash and cash equivalents (unrestricted) at end of period	$	25			$	—		$	127			$	—		$	152
(a)	During the three months ended March 31, 2015, Hexion Inc. contributed receivables of $59 to a non-guarantor subsidiary as capital contributions, resulting in a non-cash transaction. During the three months ended March 31, 2015, the non-guarantor subsidiary sold the contributed receivables to certain banks under various supplier financing agreements. The cash proceeds were returned to Hexion 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 Hexion Inc., respectively.
HEXION INC.
THREE MONTHS ENDED MARCH 31, 2014
CONDENSED CONSOLIDATING STATEMENT OF CASH FLOWS (Unaudited)
	Hexion				Combined			Combined				Eliminations			Consolidated
	Inc.				Subsidiary			Non-Guarantor
					Guarantors			Subsidiaries
Cash flows (used in) provided by operating activities	$	(120	)		$	3		$	18			$	(3	)	$	(102	)
Cash flows provided by (used in) investing activities
Capital expenditures	(18		)		—			(16		)		—			(34		)
Proceeds from sale of investments, net	—				—			3				—			3
Acquisition of businesses	(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	(121		)		—			(61		)		—			(182		)
Cash and cash equivalents (unrestricted) at beginning of period	170				—			209				—			379
Cash and cash equivalents (unrestricted) at end of period	$	49			$	—		$	148			$	—		$	197
(a)	During the three months ended March 31, 2014, Hexion 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 Hexion 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 Hexion Inc., respectively.

Significant_Accounting_Policie1

Significant Accounting Policies Level 2 (Policies)	3 Months Ended
	Mar. 31, 2015
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.
Accounting Changes [Text Block]	Change in Accounting Policy—The Company has elected to change its accounting policies related to the recognition of gains and losses for pension and other non-pension postretirement benefit plans (“OPEB”) to a more preferable policy under U.S. GAAP. Specifically, such gains and losses historically recognized as a component of “Other comprehensive income (loss)”, and amortized into net income (loss) in future periods, will be recognized in earnings in the period in which they occur. In addition, the Company has changed its policy for recognizing expected returns on plan assets from a market-related value method (based on a five-year smoothing of asset returns), to a fair value method.
	Under the new policies, upon the Company’s annual remeasurement of its pension and OPEB plans in the fourth quarter, or on an interim basis as triggering events warrant remeasurement, the Company will immediately recognize gains and losses as a mark-to-market (“MTM”) gain or loss through earnings. As such, under the new policies, the Company’s net periodic pension and OPEB expense recognized on a quarterly basis will consist of i) service cost, interest cost, expected return on plan assets, amortization of prior service cost/credits and ii) MTM adjustments recognized annually in the fourth quarter upon remeasurement of pension and OPEB liabilities or when triggering events warrant remeasurement. The Company believes that these changes are preferable as they provide greater transparency of the Company’s economic obligations in accounting results and better alignment with fair value accounting principles by recognizing the effects of economic and interest rate changes on pension and OPEB assets and liabilities in the year in which the gains and losses are incurred.
	The impact of these pension and OPEB accounting policy changes was applied through retrospective application of the new policies to all periods presented. Accordingly, all relevant information as of, and for the three months ended, March 31, 2015 and all prior periods has been adjusted to reflect the application of the changes. As of January 1, 2015, the cumulative effect of these changes was a $229 increase to “Accumulated deficit”, a $232 decrease to “Accumulated other comprehensive loss”, a $2 increase to “Finished and in-process goods” and a $1 increase to “Noncontrolling interest” in the unaudited Condensed Consolidated Balance Sheets. The effects of the aforementioned accounting policy changes to the unaudited Condensed Consolidated Financial Statements are as follows:
		Previous Accounting Method			Effect of Accounting Change			As Reported
	Unaudited Condensed Consolidated Statement of Operations for the three months ended March 31, 2015:
	Selling, general and administrative expense	$	85		$	(3	)	$	82
	Income tax expense	27			(1		)	$	26
	Net loss	(37		)	3			(34		)
	Unaudited Condensed Consolidated Statement of Cash Flows for the three months ended March 31, 2015:
	Net loss	$	(37	)	$	3		$	(34	)
	Changes in inventories	(11		)	2			(9		)
	Net changes in other liabilities, current and long-term	40			(5		)	35
	Unaudited Condensed Consolidated Statement of Comprehensive Loss for the three months ended March 31, 2015:
	Net loss	$	(37	)	$	3		$	(34	)
	Gain recognized from pension and postretirement benefits	5			(5		)	—
	Comprehensive loss	(94		)	(2		)	(96		)
		As Previously Reported			Effect of Accounting Change			As Adjusted
	Unaudited Condensed Consolidated Statement of Operations for the three months ended March 31, 2014:
	Cost of sales	$	1,129		$	(3	)	$	1,126
	Selling, general and administrative expense	96			(2		)	94
	Income tax expense	10			(4		)	6
	Net loss	(27		)	9			(18		)
	Unaudited Condensed Consolidated Statement of Cash Flows for the three months ended March 31, 2014:
	Net loss	$	(27	)	$	9		$	(18	)
	Changes in inventories	(87		)	(2		)	(89		)
	Changes in income taxes payable	1			(3		)	(2		)
	Net changes in other liabilities, current and long-term	3			(4		)	(1		)
	Unaudited Condensed Consolidated Statement of Comprehensive Loss for the three months ended March 31, 2014:
	Net loss	$	(27	)	$	9		$	(18	)
	Gain recognized from pension and postretirement benefits	3			(3		)	—
	Comprehensive loss	(21		)	6			(15		)
	Footnotes to the unaudited Condensed Consolidated Financial Statements herein have been adjusted to reflect the impact of these changes accordingly.
Subsequent Events, Policy [Policy Text Block]	Subsequent Events—The Company has evaluated events and transactions subsequent to March 31, 2015 through May 13, 2015, the date of issuance of its unaudited Condensed Consolidated Financial Statements.
New Accounting Pronouncements, Policy [Policy Text Block]	Recently Issued Accounting Standards
	In May, 2014, the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Board Update No. 2014-09: Revenue from Contracts with Customers (Topic 606) (“ASU 2014-09”). ASU 2014-09 supersedes the existing revenue recognition guidance and most industry-specific guidance applicable to revenue recognition. According to the new guidance, an entity will apply a principles-based five step model to recognize revenue upon the transfer of promised goods or services to customers and in an amount that reflects the consideration for which the entity expects to be entitled in exchange for those goods or services. The tentative revised effective date for ASU 2014-09 is for annual and interim periods beginning on or after December 15, 2017, and early adoption will be permitted. Entities will have the option of using either a full retrospective approach or a modified approach to adopt the guidance in ASU 2014-09. The Company is currently assessing the potential impact of ASU 2014-09 on its financial statements.
	In January 2015, the FASB issued Accounting Standards Board Update No. 2015-01:  Income Statement—Extraordinary and Unusual Items (Subtopic 225-20): Simplifying Income Statement Presentation by Eliminating the Concept of Extraordinary Items (“ASU 2015-01”). ASU 2015-01 eliminates from U.S. GAAP the concept of  extraordinary items and removes the requirement to present extraordinary items separately on the income statement, net of tax. The guidance is effective for annual periods beginning after December 15, 2015, including interim periods within that reporting period. The requirements of ASU 2015-01 are not expected to have a significant impact on the Company’s financial statements.
	In February 2015, the FASB issued Accounting Standards Board Update No. 2015-02: Consolidation (Topic 810): Amendments to the Consolidation Analysis (“ASU 2015-02”). ASU 2015-02 amends the existing consolidation guidance related to (i) limited partnerships and similar legal entities, (ii) the evaluation of fees paid to a decision maker or a service provider as variable interest, (iii) the effect of fee arrangements on the primary beneficiary determination, and (iv) the effect of related parties on the primary beneficiary determination. ASU 2015-02 simplifies the existing guidance by reducing the number of consolidation models from four to two, reducing the extent to which related party arrangements cause an entity to be considered a primary beneficiary, and placing more emphasis on the risk of loss when determining a controlling financial interest. The guidance is effective for annual periods beginning after December 15, 2015, including interim periods within that reporting period. The requirements of ASU 2015-02 are not expected to have a significant impact on the Company’s financial statements.
	In April 2015, the FASB issued Accounting Standards Board Update No. 2015-03: Interest—Imputation of Interest (Subtopic 835-30): Simplifying the Presentation of Debt Issuance Costs (“ASU 2015-03”). ASU 2015-03 requires that debt issuance costs be presented in the balance sheet as a direct deduction from the carrying value of the associated debt liability, and also requires that the amortization of such costs be reported as interest expense. The guidance is effective for annual periods beginning after December 15, 2015, including interim periods within that reporting period, and early adoption is permitted. The Company is currently assessing the potential impact of ASU 2015-03 on its financial statements.

Significant_Accounting_Policie2

Significant Accounting Policies Level 3 (Tables)	3 Months Ended
	Mar. 31, 2015
Accounting Policy Changes [Abstract]
Accounting Policy Changes [Table Text Block]
		Previous Accounting Method			Effect of Accounting Change			As Reported
	Unaudited Condensed Consolidated Statement of Operations for the three months ended March 31, 2015:
	Selling, general and administrative expense	$	85		$	(3	)	$	82
	Income tax expense	27			(1		)	$	26
	Net loss	(37		)	3			(34		)
	Unaudited Condensed Consolidated Statement of Cash Flows for the three months ended March 31, 2015:
	Net loss	$	(37	)	$	3		$	(34	)
	Changes in inventories	(11		)	2			(9		)
	Net changes in other liabilities, current and long-term	40			(5		)	35
	Unaudited Condensed Consolidated Statement of Comprehensive Loss for the three months ended March 31, 2015:
	Net loss	$	(37	)	$	3		$	(34	)
	Gain recognized from pension and postretirement benefits	5			(5		)	—
	Comprehensive loss	(94		)	(2		)	(96		)
		As Previously Reported			Effect of Accounting Change			As Adjusted
	Unaudited Condensed Consolidated Statement of Operations for the three months ended March 31, 2014:
	Cost of sales	$	1,129		$	(3	)	$	1,126
	Selling, general and administrative expense	96			(2		)	94
	Income tax expense	10			(4		)	6
	Net loss	(27		)	9			(18		)
	Unaudited Condensed Consolidated Statement of Cash Flows for the three months ended March 31, 2014:
	Net loss	$	(27	)	$	9		$	(18	)
	Changes in inventories	(87		)	(2		)	(89		)
	Changes in income taxes payable	1			(3		)	(2		)
	Net changes in other liabilities, current and long-term	3			(4		)	(1		)
	Unaudited Condensed Consolidated Statement of Comprehensive Loss for the three months ended March 31, 2014:
	Net loss	$	(27	)	$	9		$	(18	)
	Gain recognized from pension and postretirement benefits	3			(3		)	—
	Comprehensive loss	(21		)	6			(15		)

Restructuring_Tables

Restructuring (Tables)	3 Months Ended
	Mar. 31, 2015
Restructuring and Related Activities [Abstract]
Restructuring and Related Costs [Table Text Block]
	Restructuring costs expected to be incurred	$	19
	Cumulative restructuring costs incurred through March 31, 2015	$	14
	Accrued liability at December 31, 2014	$	12
	Restructuring charges	1
	Payments	(2		)
	Accrued liability at March 31, 2015	$	11
		Epoxy, Phenolic and Coating Resins			Forest Products Resins		Corporate and Other		Total
	Restructuring costs expected to be incurred	$	14		$	—	$	5	$	19
	Cumulative restructuring costs incurred through March 31, 2015	$	10		$	—	$	4	$	14
	Accrued liability at December 31, 2014	$	9		$	—	$	3	$	12
	Restructuring charges	—			—		1		1
	Payments	(2		)	—		—		(2		)
	Accrued liability at March 31, 2015	$	7		$	—	$	4	$	11

Fair_Value_Level_3_Tables

Fair Value Level 3 (Tables)	3 Months Ended
	Mar. 31, 2015
Fair Value Disclosures [Abstract]
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, 2015
	Debt	$	3,828	$	—	$	3,282	$	9	$	3,291
	31-Dec-14
	Debt	$	3,834	$	—	$	3,386	$	9	$	3,395

Debt_Obligations_Level_3_Table

Debt Obligations Level 3 (Tables)	3 Months Ended
	Mar. 31, 2015
Debt Disclosure [Abstract]
Schedule of Debt [Table Text Block]	Debt outstanding at March 31, 2015 and December 31, 2014 is as follows:
		31-Mar-15				31-Dec-14
		Long-Term		Due Within		Long-Term		Due Within
				One Year				One Year
	ABL Facility	$	60	$	—	$	60	$	—
	Senior Secured Notes:
	6.625% First-Priority Senior Secured Notes due 2020 (includes $5 and $6 of unamortized debt premium at March 31, 2015 and December 31, 2014, respectively)	1,555		—		1,556		—
	8.875% Senior Secured Notes due 2018 (includes $3 of unamortized debt discount)	1,197		—		1,197		—
	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	20		20		20		20
	Other Borrowings:
	Australia Facility due 2017	33		4		36		4
	Brazilian bank loans	14		46		9		47
	Capital leases	8		1		8		1
	Other	11		22		12		27
	Total	$	3,735	$	93	$	3,735	$	99

Commitments_and_Contingencies_

Commitments and Contingencies Level 3 (Tables)	3 Months Ended
	Mar. 31, 2015
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, 2015 and December 31, 2014:
		Number of Sites		Liability				Range of Reasonably Possible Costs at March 31, 2015
	Site Description	March 31, 2015	December 31, 2014	March 31, 2015		December 31, 2014		Low		High
	Geismar, LA	1	1	$	15	$	15	$	9	$	22
	Superfund and offsite landfills – allocated share:
	Less than 1%	17	17	—		—		—		1
	Equal to or greater than 1%	11	11	7		7		5		13
	Currently-owned	13	13	6		9		4		12
	Formerly-owned:
	Remediation	13	12	32		30		31		45
	Monitoring only	4	4	1		1		—		1
	Total	59	58	$	61	$	62	$	49	$	94

Pension_and_Postretirement_Exp1

Pension and Postretirement Expense Level 3 (Tables)	3 Months Ended
	Mar. 31, 2015
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 (benefit) expense recognized by the Company for the three months ended March 31, 2015 and 2014 (see Note 2):
		Pension Benefits												Non-Pension Postretirement Benefits
		Three Months Ended March 31,												Three Months Ended March 31,
		2015						2014						2015				2014
		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			3			2			4			—		—		—		—
	Expected return on assets	(4		)	(3		)	(4		)	(4		)	—		—		—		—
	Net (benefit) expense	$	(1	)	$	4		$	(1	)	$	4		$	—	$	—	$	—	$	—

Segment_Information_Level_3_Ta

Segment Information Level 3 (Tables)	3 Months Ended
	Mar. 31, 2015
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,
		2015			2014
	Epoxy, Phenolic and Coating Resins	$	674		$	817
	Forest Products Resins	405			476
	Total	$	1,079		$	1,293
	-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,
		2015			2014
	Epoxy, Phenolic and Coating Resins	$	85		$	80
	Forest Products Resins	61			62
	Corporate and Other	(19		)	(22		)
	Total	$	127		$	120
Reconciliation of Segment EBITDA to Net Income [Table Text Block]	Reconciliation of Segment EBITDA to Net Loss:
		Three Months Ended March 31,
		2015			2014
	Segment EBITDA:
	Epoxy, Phenolic and Coating Resins	$	85		$	80
	Forest Products Resins	61			62
	Corporate and Other	(19		)	(22		)
	Total	$	127		$	120
	Reconciliation:
	Items not included in Segment EBITDA:
	Business realignment costs	$	(3	)	$	(6	)
	Integration costs	—			(2		)
	Realized and unrealized foreign currency losses	(3		)	(3		)
	Other	(18		)	(9		)
	Total adjustments	(24		)	(20		)
	Interest expense, net	(77		)	(77		)
	Income tax expense	(26		)	(6		)
	Depreciation and amortization	(34		)	(35		)
	Net loss	$	(34	)	$	(18	)

Summarized_Financial_Informati1

Summarized Financial Information of Unconsolidated Affiliate Level 3 (Tables)	3 Months Ended
	Mar. 31, 2015
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, 2015 and December 31, 2014 and for the three months ended March 31, 2015 and 2014 is as follows:
		March 31,		December 31,
		2015		2014
	Current assets	$	33	$	38
	Non-current assets	26		26
	Current liabilities	17		16
	Non-current liabilities	2		2
		Three Months Ended March 31,
		2015		2014
	Net sales	$	42	$	45
	Gross profit	17		11
	Pre-tax income	10		7
	Net income	9		7

Guarantor_NonGuarantor_Subsidi1

Guarantor Non-Guarantor Subsidiary Financial Information Level 3 (Tables)	3 Months Ended
	Mar. 31, 2015																		Mar. 31, 2014
Guarantor - Condensed Consolidating Statements of Operations [Abstract]
Condensed Consolidating Balance Sheet [Table Text Block]	INC.
	31-Mar-15
	CONDENSED CONSOLIDATING BALANCE SHEET (Unaudited)
		Hexion				Combined			Combined				Eliminations			Consolidated
		Inc.				Subsidiary			Non-Guarantor
						Guarantors			Subsidiaries
	Assets
	Current assets:
	Cash and cash equivalents (including restricted cash of $0 and $15, respectively)	$	25			$	—		$	142			$	—		$	167
	Short-term investments	—				—			2				—			2
	Accounts receivable, net	168				—			433				—			601
	Intercompany accounts receivable	125				—			242				(367		)	—
	Intercompany loans receivable - current portion	19				—			26				(45		)	—
	Inventories:												—			—
	Finished and in-process goods	118				—			165				—			283
	Raw materials and supplies	42				—			60				—			102
	Other current assets	19				—			43				—			62
	Total current assets	516				—			1,113				(412		)	1,217
	Investment in unconsolidated entities	164				34			23				(179		)	42
	Deferred income taxes	—				—			15				—			15
	Other assets, net	72				6			26				—			104
	Intercompany loans receivable	1,227				28			20				(1,275		)	—
	Property and equipment, net	532				—			474				—			1,006
	Goodwill	65				—			49				—			114
	Other intangible assets, net	54				—			21				—			75
	Total assets	$	2,630			$	68		$	1,741			$	(1,866	)	$	2,573
	Liabilities and Deficit
	Current liabilities:
	Accounts payable	$	144			$	—		$	286			$	—		$	430
	Intercompany accounts payable	241				—			126				(367		)	—
	Debt payable within one year	23				—			70				—			93
	Intercompany loans payable within one year	26				—			19				(45		)	—
	Interest payable	89				—			1				—			90
	Income taxes payable	5				—			24				—			29
	Accrued payroll and incentive compensation	43				—			37				—			80
	Other current liabilities	66				—			55				—			121
	Total current liabilities	637				—			618				(412		)	843
	Long-term liabilities:
	Long-term debt	3,674				—			61				—			3,735
	Intercompany loans payable	10				5			1,260				(1,275		)	—
	Accumulated losses of unconsolidated subsidiaries in excess of investment	566				179			—				(745		)	—
	Long-term pension and post employment benefit obligations	57				—			196				—			253
	Deferred income taxes	10				—			7				—			17
	Other long-term liabilities	120				—			51				—			171
	Total liabilities	5,074				184			2,193				(2,432		)	5,019
	Total deficit	(2,444		)		(116		)	(450		)		566			(2,444		)
	Noncontrolling interest	—				—			(2		)		—			(2		)
	Total deficit	(2,444		)		(116		)	(452		)		566			(2,446		)
	Total liabilities and deficit	$	2,630			$	68		$	1,741			$	(1,866	)	$	2,573
	INC.
	31-Dec-14
	CONDENSED CONSOLIDATING BALANCE SHEET
		Hexion				Combined			Combined				Eliminations			Consolidated
		Inc.				Subsidiary			Non-Guarantor
						Guarantors			Subsidiaries
	Assets
	Current assets:
	Cash and cash equivalents (including restricted cash of $0 and $14, respectively)	$	23			$	—		$	149			$	—		$	172
	Short-term investments	—				—			7				—			7
	Accounts receivable, net	174				—			417				—			591
	Intercompany accounts receivable	118				—			138				(256		)	—
	Intercompany loans receivable - current portion	265				—			43				(308		)	—
	Inventories:															—
	Finished and in-process goods	117				—			173				—			290
Raw materials and supplies	46				—			64				—			110
Other current assets	36				—			37				—			73
Total current assets	779				—			1,028				(564		)	1,243
Investment in unconsolidated entities	234				34			29				(249		)	48
Deferred income taxes	—				—			18				—			18
Other assets, net	76				6			28				—			110
Intercompany loans receivable	1,046				28			17				(1,091		)	—
Property and equipment, net	534				—			521				—			1,055
Goodwill	65				—			54				—			119
Other intangible assets, net	56				—			25				—			81
Total assets	$	2,790			$	68		$	1,720			$	(1,904	)	$	2,674
Liabilities and Deficit
Current liabilities:
Accounts payable	$	142			$	—		$	284			$	—		$	426
Intercompany accounts payable	138				—			118				(256		)	—
Debt payable within one year	26				—			73				—			99
Intercompany loans payable within one year	43				—			265				(308		)	—
Interest payable	81				—			1				—			82
Income taxes payable	6				—			6				—			12
Accrued payroll and incentive compensation	34				—			33				—			67
Other current liabilities	69				—			66				—			135
Total current liabilities	539				—			846				(564		)	821
Long term liabilities:
Long-term debt	3,674				—			61				—			3,735
Intercompany loans payable	36				6			1,049				(1,091		)	—
Accumulated losses of unconsolidated subsidiaries in excess of investment	705				249			—				(954		)	—
Long-term pension and post employment benefit obligations	59				—			219				—			278
Deferred income taxes	8				—			11				—			19
Other long-term liabilities	117				—			54				—			171
Total liabilities	5,138				255			2,240				(2,609		)	5,024
Total Hexion Inc. shareholder’s deficit	(2,348		)		(187		)	(518		)		705			(2,348		)
Noncontrolling interest	—				—			(2		)		—			(2		)
Total deficit	(2,348		)		(187		)	(520		)		705			(2,350		)
Total liabilities and deficit	$	2,790			$	68		$	1,720			$	(1,904	)	$	2,674
Condensed Consolidating Statement of Operations [Table Text Block]	INC.
	THREE MONTHS ENDED MARCH 31, 2015
	CONDENSED CONSOLIDATING STATEMENT OF OPERATIONS (Unaudited)
		Hexion				Combined			Combined				Eliminations			Consolidated
		Inc.				Subsidiary			Non-Guarantor
						Guarantors			Subsidiaries
	Net sales	$	465			$	—		$	663			$	(49	)	$	1,079
	Cost of sales	405				—			567				(49		)	923
	Gross profit	60				—			96				—			156
	Selling, general and administrative expense	35				—			47				—			82
	Business realignment costs	2				—			1				—			3
	Other operating expense, net	4				—			4				—			8
	Operating income	19				—			44				—			63
	Interest expense, net	75				—			2				—			77
	Intercompany interest (income) expense, net	(20		)		—			20				—			—
	Other non-operating expense (income), net	101				—			(104		)		—			(3		)
	(Loss) income before income tax and earnings (losses) from unconsolidated entities	(137		)		—			126				—			(11		)
	Income tax (benefit) expense	(5		)		—			31				—			26
	(Loss) income before earnings (losses) from unconsolidated entities	(132		)		—			95				—			(37		)
	Earnings (losses) from unconsolidated entities, net of taxes	98				74			(2		)		(167		)	3
	Net (loss) income	$	(34	)		$	74		$	93			$	(167	)	$	(34	)
	Comprehensive (loss) income	$	(96	)		$	74		$	68			$	(142	)	$	(96	)
	INC.
	THREE MONTHS ENDED MARCH 31, 2014
	CONDENSED CONSOLIDATING STATEMENT OF OPERATIONS (Unaudited)
		Hexion				Combined			Combined				Eliminations			Consolidated
		Inc.				Subsidiary			Non-Guarantor
						Guarantors			Subsidiaries
	Net sales	$	578			$	—		$	772			$	(57	)	$	1,293
	Cost of sales	505				—			678				(57		)	1,126
	Gross profit	73				—			94				—			167
	Selling, general and administrative expense	27				—			67				—			94
	Business realignment costs	5				—			1				—			6
	Other operating expense, net	1				—			3				—			4
	Operating income	40				—			23				—			63
	Interest expense, net	75				—			2				—			77
	Intercompany interest (income) expense, net	(25		)		—			25				—			—
	Other non-operating expense, net	—				—			2				—			2
	Loss before income tax and (losses) earnings from unconsolidated entities	(10		)		—			(6		)		—			(16		)
	Income tax (benefit) expense	(5		)		—			11				—			6
	Loss before (losses) earnings from unconsolidated entities	(5		)		—			(17		)		—			(22		)
	(Losses) earnings from unconsolidated entities, net of taxes	(13		)		(1		)	1				17			4
	Net loss	$	(18	)		$	(1	)	$	(16	)		$	17		$	(18	)
	Comprehensive loss	$	(15	)		$	(1	)	$	(7	)		$	8		$	(15	)
Condensed Consolidating Statement of Cash Flows [Table Text Block]	HEXION INC.																		HEXION INC.
	THREE MONTHS ENDED MARCH 31, 2015																		THREE MONTHS ENDED MARCH 31, 2014
	CONDENSED CONSOLIDATING STATEMENT OF CASH FLOWS (Unaudited)																		CONDENSED CONSOLIDATING STATEMENT OF CASH FLOWS (Unaudited)
		Hexion				Combined			Combined				Eliminations			Consolidated				Hexion				Combined			Combined				Eliminations			Consolidated
		Inc.				Subsidiary			Non-Guarantor											Inc.				Subsidiary			Non-Guarantor
						Guarantors			Subsidiaries															Guarantors			Subsidiaries
	Cash flows (used in) provided by operating activities	$	(28	)		$	4		$	63			$	(4	)	$	35		Cash flows (used in) provided by operating activities	$	(120	)		$	3		$	18			$	(3	)	$	(102	)
	Cash flows provided by (used in) investing activities																		Cash flows provided by (used in) investing activities
	Capital expenditures	(20		)		—			(20		)		—			(40		)	Capital expenditures	(18		)		—			(16		)		—			(34		)
	Proceeds from the sale of investments, net	—				—			4				—			4			Proceeds from sale of investments, net	—				—			3				—			3
	Return of capital from subsidiary from sales of accounts receivable	59			(a)	—			—				(59		)	—			Acquisition of businesses	(52		)		—			—				—			(52		)
		39				—			(16		)		(59		)	(36		)	Return of capital from subsidiary from sales of accounts receivable	92			(a)	—							(92		)	—
	Cash flows (used in) provided by financing activities																			22				—			(13		)		(92		)	(83		)
	Net short-term debt repayments	(3		)		—			—				—			(3		)
																			Cash flows (used in) provided by financing activities
	Borrowings of long-term debt	100				—			19				—			119			Net short-term debt borrowings	—				—			8				—			8
	Repayments of long-term debt	(100		)		—			(14		)		—			(114		)	Repayments of long-term debt	—				—			(3		)		—			(3		)
	Net intercompany loan (repayments) borrowings	(6		)		—			6				—			—			Net intercompany loan (repayments) borrowings	(23		)		—			23				—			—
	Common stock dividends paid	—				(4		)	—				4			—			Common stock dividends paid	—				(3		)	—				3			—
	Return of capital to parent from sales of accounts receivable	—				—			(59		)	(a)	59			—			Return of capital to parent from sales of accounts receivable	—				—			(92		)	(a)	92			—
		(9		)		(4		)	(48		)		63			2				(23		)		(3		)	(64		)		95			5
	Effect of exchange rates on cash and cash equivalents	—				—			(5		)		—			(5		)	Effect of exchange rates on cash and cash equivalents	—				—			(2		)		—			(2		)
	Increase (decrease) in cash and cash equivalents	2				—			(6		)		—			(4		)	Decrease in cash and cash equivalents	(121		)		—			(61		)		—			(182		)
	Cash and cash equivalents (unrestricted) at beginning of period	23				—			133				—			156			Cash and cash equivalents (unrestricted) at beginning of period	170				—			209				—			379
	Cash and cash equivalents (unrestricted) at end of period	$	25			$	—		$	127			$	—		$	152		Cash and cash equivalents (unrestricted) at end of period	$	49			$	—		$	148			$	—		$	197

Background_and_Basis_of_Presen1

Background and Basis of Presentation Level 4 (Details) - Number of Reportable Segments	3 Months Ended
	Mar. 31, 2015
	Segments
Segment Reporting Information [Line Items]
Number of Reportable Segments	2

Significant_Accounting_Policie3

Significant Accounting Policies Level 4 (Details) (USD $)	3 Months Ended
In Millions, unless otherwise specified	Mar. 31, 2015	Mar. 31, 2014
Cost of Goods Sold	$923	$1,126
Gross Profit	156	167
Selling, General and Administrative Expense	82	94
Operating Income (Loss)	63	63
Income (Loss) from Continuing Operations before Equity Method Investments, Income Taxes, Extraordinary Items, Noncontrolling Interest	-11	-16
Income Tax Expense (Benefit)	-26	-6
Income (Loss) from Continuing Operations, Including Portion Attributable to Noncontrolling Interest	-37	-22
Net Income (Loss) Attributable to Parent	-34	-18
Other Comprehensive Income (Loss), Pension and Other Postretirement Benefit Plans, Net Unamortized Gain (Loss) Arising During Period, Net of Tax	0	0
Other Comprehensive Income (Loss), Net of Tax	-62	3
Increase (Decrease) in Inventories	-9	-89
Increase (Decrease) in Income Taxes Payable	17	-2
Increase (Decrease) in Other Operating Liabilities	35	-1
Comprehensive Income (Loss), Net of Tax, Attributable to Parent	-96	-15
Scenario, Previously Reported [Member]
Cost of Goods Sold		1,129
Selling, General and Administrative Expense	85	96
Income Tax Expense (Benefit)		-10
Net Income (Loss) Attributable to Parent	-37	-27
Other Comprehensive Income (Loss), Pension and Other Postretirement Benefit Plans, Net Unamortized Gain (Loss) Arising During Period, Net of Tax	5	3
Increase (Decrease) in Inventories	11	87
Increase (Decrease) in Income Taxes Payable		1
Increase (Decrease) in Other Operating Liabilities	40	3
Comprehensive Income (Loss), Net of Tax, Attributable to Parent	-94	-21
Scenario, Adjustment [Member]
Cost of Goods Sold		-3
Selling, General and Administrative Expense	-3	-2
Income Tax Expense (Benefit)		4
Net Income (Loss) Attributable to Parent	3	9
Other Comprehensive Income (Loss), Pension and Other Postretirement Benefit Plans, Net Unamortized Gain (Loss) Arising During Period, Net of Tax	-5	-3
Increase (Decrease) in Inventories	-2	2
Increase (Decrease) in Income Taxes Payable		-3
Increase (Decrease) in Other Operating Liabilities	-5	-4
Comprehensive Income (Loss), Net of Tax, Attributable to Parent	($2)	$6

Restructuring_Details

Restructuring (Details) (USD $)	3 Months Ended
In Millions, unless otherwise specified	Mar. 31, 2015	Dec. 31, 2014
Restructuring Cost and Reserve [Line Items]
Restructuring and Related Cost, Expected Cost	$19
Restructuring and Related Cost, Cost Incurred to Date	14
Restructuring Reserve	11	12
Restructuring Charges	1
Payments for Restructuring	-2
EPCD [Member]
Restructuring Cost and Reserve [Line Items]
Restructuring and Related Cost, Expected Cost	14
Restructuring and Related Cost, Cost Incurred to Date	10
Restructuring Reserve	7	9
Restructuring Charges	0
Payments for Restructuring	-2
FPD [Member]
Restructuring Cost and Reserve [Line Items]
Restructuring and Related Cost, Expected Cost	0
Restructuring and Related Cost, Cost Incurred to Date	0
Restructuring Reserve	0	0
Restructuring Charges	0
Payments for Restructuring	0
Corporate and Other [Member]
Restructuring Cost and Reserve [Line Items]
Restructuring and Related Cost, Expected Cost	5
Restructuring and Related Cost, Cost Incurred to Date	4
Restructuring Reserve	4	3
Restructuring Charges	1
Payments for Restructuring	$0

Related_Party_Transactions_Lev

Related Party Transactions Level 4 (Details) (USD $)	3 Months Ended
In Millions, unless otherwise specified	Mar. 31, 2015	Mar. 31, 2014	Dec. 31, 2014
Related Party Transaction [Line Items]
cash collateralizing loan	$11		$11
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	25
Due from Related Parties	6
Apollo Affiliates and Other Related Parties [Member]
Related Party Transaction [Line Items]
Revenue from Related Parties	35	46
Due from Related Parties	10		26
Purchases From Related Parties	13	1
Momentive Performance Materials Inc. [Member]
Related Party Transaction [Line Items]
Due to Related Parties			1
Revenue from Related Parties		1
Purchases From Related Parties	2	2
Purchases Related to Distribution Agreement	7
AP related to distribution agreement	3
HAI [Member]
Related Party Transaction [Line Items]
Due to Related Parties			2
Revenue from Related Parties	21	27
Equity Method Investment, Ownership Percentage	50.00%
Due from Related Parties			8
Purchases From Related Parties	5	7
Cash Dividends Declared to Parent Company by Unconsolidated Subsidiaries	4
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	31	33
Shared Services Billings - MSC to MPM	17	9
Maximum [Member] | Momentive Performance Materials Inc. [Member]
Related Party Transaction [Line Items]
Due to Related Parties	1		1
Due from Related Parties			9
Maximum [Member] | Apollo Affiliates and Other Related Parties [Member]
Related Party Transaction [Line Items]
Due to Related Parties			26
Maximum [Member] | Momentive Performance Materials Inc. [Member]
Related Party Transaction [Line Items]
Revenue from Related Parties	1
Due from Related Parties	$1		$1

Fair_Value_Level_4_Details_Fai

Fair Value Level 4 (Details) - Fair Value Hierarchy (Maximum [Member], Fair Value Inputs, Level 2 [Member], USD $)	Mar. 31, 2015
In Millions, unless otherwise specified
Maximum [Member] | Fair Value Inputs, Level 2 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Derivative Liabilities	$1

Fair_Value_Level_4_Details_Fai1

Fair Value Level 4 (Details) - Fair Value of Debt (USD $)	Mar. 31, 2015	Dec. 31, 2014
In Millions, unless otherwise specified
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Long-term Debt	$3,828	$3,834
Long-term Debt, fair value	3,291	3,395
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	3,282	3,386
Fair Value Inputs, Level 3 [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Long-term Debt, fair value	$9	$9

Debt_Obligations_Level_4_Detai

Debt Obligations Level 4 (Details) (USD $)	3 Months Ended
In Millions, unless otherwise specified	Mar. 31, 2015	Dec. 31, 2014
Debt Instrument [Line Items]
Due Within One Year	$93	$99
Long-term debt	3,735	3,735
ABL Facility [Domain]
Debt Instrument [Line Items]
Due Within One Year	0	0
Long-term debt	60	60
6.625% First Priority Senior Notes Due 2020 [Member]
Debt Instrument [Line Items]
Debt Instrument, Unamortized Premium	6	7
Due Within One Year	0	0
Long-term debt	1,555	1,556
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	1,197	1,197
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	20	20
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	4	4
Long-term debt	33	36
Debt Instrument, Maturity Date	5-Dec-14
Brazilian Bank Loans [Member]
Debt Instrument [Line Items]
Due Within One Year	46	47
Long-term debt	14	9
Capital Leases [Member]
Debt Instrument [Line Items]
Due Within One Year	1	1
Long-term debt	8	8
Other [Member]
Debt Instrument [Line Items]
Due Within One Year	22	27
Long-term debt	$11	$12

Commitments_and_Contingencies_1

Commitments and Contingencies Level 4 (Details) - Environmental Liabilities (USD $)	3 Months Ended
In Millions, unless otherwise specified	Mar. 31, 2015	Dec. 31, 2014
	sites	sites
Accrued Environmental Loss Contingencies, Current	$9	$12
Estimated Litigation Liability, Current	7	7
Environmental Institution of Parana IAP [Member]
Liability	12
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	15
Range of Reasonably Possible Costs - Low	9
Range of Reasonably Possible Costs - High	22
Number of Sites	1	1
Superfund and Offsite Landfills - allocated share: Less than 1% [Member]
Liability	0	0
Range of Reasonably Possible Costs - Low	0
Range of Reasonably Possible Costs - High	1
Number of Sites	17	17
Superfund and Offsite Landfills - allocated share: Equal to or Greater than 1% [Member]
Liability	7	7
Range of Reasonably Possible Costs - Low	5
Range of Reasonably Possible Costs - High	13
Number of Sites	11	11
Currently-Owned [Member]
Accrual for Environmental Loss Contingencies, Undiscounted, Due Ratably over the Next Five Years	5
Liability	6	9
Range of Reasonably Possible Costs - Low	4
Range of Reasonably Possible Costs - High	12
Number of Sites	13	13
Formerly-Owned - Remediation [Member]
Liability	32	30
Range of Reasonably Possible Costs - Low	31
Range of Reasonably Possible Costs - High	45
Number of Sites	13	12
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, 2015	Dec. 31, 2014
In Millions, unless otherwise specified
Loss Contingencies [Line Items]
Estimated Litigation Liability	$7	$12
Estimated Litigation Liability, Current	$7	$7

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, 2015	Mar. 31, 2014
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	2
Expected return on assets	-4	-4
Net expense (benefit)	-1	-1
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	3	4
Expected return on assets	-3	-4
Net expense (benefit)	4	4
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
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
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, 2015		Mar. 31, 2014
Segment Reporting Information [Line Items]
Net Sales to Unaffiliated Customers	$1,079		$1,293
Epoxy, Phenolic and Coating Resins [Member]
Segment Reporting Information [Line Items]
Net Sales to Unaffiliated Customers	674	[1]	817	[1]
Forest Products Resins [Member]
Segment Reporting Information [Line Items]
Net Sales to Unaffiliated Customers	$405	[1]	$476	[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, 2015	Mar. 31, 2014
Epoxy, Phenolic and Coating Resins [Member]
Segment Reporting Information [Line Items]
Segment EBITDA [Line Items]	$85	$80
Forest Products Resins [Member]
Segment Reporting Information [Line Items]
Segment EBITDA [Line Items]	61	62
Corporate and Other [Member]
Segment Reporting Information [Line Items]
Segment EBITDA [Line Items]	($19)	($22)

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, 2015	Mar. 31, 2014
Segment Reporting Information [Line Items]
Business realignment costs	($3)	($6)
Integration costs	0	-2
Other	-18	-9
Total adjustments	-24	-20
Interest expense, net	-77	-77
Income tax expense	-26	-6
Depreciation and amortization	-34	-35
Net income	-34	-18
Epoxy, Phenolic and Coating Resins [Member]
Segment Reporting Information [Line Items]
Segment EBITDA [Line Items]	85	80
Forest Products Resins [Member]
Segment Reporting Information [Line Items]
Segment EBITDA [Line Items]	61	62
Corporate and Other [Member]
Segment Reporting Information [Line Items]
Segment EBITDA [Line Items]	($19)	($22)

Summarized_Financial_Informati2

Summarized Financial Information of Unconsolidated Affiliate Level 4 (Details) - HAI Balance Sheets (USD $)	Mar. 31, 2015	Dec. 31, 2014
In Millions, unless otherwise specified
HAI Summarized Financial Information [Line Items]
Current Assets	$33	$38
Non-current assets	26	26
Current Liabilities	17	16
Non-current liabilities	$2	$2

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, 2015	Mar. 31, 2014
HAI Summarized Financial Information [Line Items]
Net sales	$42	$45
Gross Profit	17	11
Pre-tax income	10	7
Net Income	$9	$7

Changes_in_Accumulated_Other_C1

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, 2015	Mar. 31, 2014
Changes in Accumulated Other Comprehensive Income [Roll Forward]
Beginning Balance	$73	$130
Other comprehensive income before reclassifications, net of tax	-62	3
Amounts reclassified from Accumulated other comprehensive loss, net of tax	0	0
Net Other Comprehensive Income	-62	3
Ending Balance	11	133
Defined Benefit Pension Items [Member]
Changes in Accumulated Other Comprehensive Income [Roll Forward]
Beginning Balance	4	1
Other comprehensive income before reclassifications, net of tax	0	0
Amounts reclassified from Accumulated other comprehensive loss, net of tax	0	0
Net Other Comprehensive Income	0	0
Ending Balance	4	1
Foreign Currency Translation Gains Losses [Member]
Changes in Accumulated Other Comprehensive Income [Roll Forward]
Beginning Balance	69	129
Other comprehensive income before reclassifications, net of tax	-62	3
Amounts reclassified from Accumulated other comprehensive loss, net of tax	0	0
Net Other Comprehensive Income	-62	3
Ending Balance	$7	$132

Income_Taxes_Details

Income Taxes (Details)	3 Months Ended
	Mar. 31, 2015	Mar. 31, 2014
Effective Income Tax Rate Reconciliation, Percent	-236.00%	-38.00%

Guarantor_NonGuarantor_Subsidi2

Guarantor Non-Guarantor Subsidiary Financial Information Level 4 (Details) - Additional Information	Mar. 31, 2015	Dec. 31, 2014
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, 2015	Dec. 31, 2014
In Millions, unless otherwise specified
Current assets
Cash and cash equivalents (including restricted cash of $0, $0 and $16, respectively)	$167	$172
Short-term investments	2	7
Accounts receivable, net	601	591
Intercompany accounts receivable	0	0
Intercompany loans receivable - current portion	0	0
Finished and in-process goods	283	290
Raw materials and supplies	102	110
Other current assets	62	73
Total current assets	1,217	1,243
Investment in unconsolidated entities	42	48
Deferred income taxes	15	18
Other assets, net	104	110
Intercompany loans receivable	0	0
Property, Plant and Equipment, Net	1,006	1,055
Goodwill	114	119
Other intangible assets, net	75	81
Total assets	2,573	2,674
Current liabilities
Accounts and drafts payable	430	426
Intercompany accounts payable	0	0
Debt payable within one year	93	99
Intercompany loans payable within one year	0	0
Interest payable	90	82
Income taxes payable	29	12
Accrued payroll and incentive compensation	80	67
Other current liabilities	121	135
Total current liabilities	843	821
Long-term liabilities
Long-term debt	3,735	3,735
Intercompany loans payable	0	0
Accumulated losses of unconsolidated subsidiaries in excess of investment	0	0
Long-term pension and post employment benefit obligations	253	278
Deferred income taxes	17	19
Other long-term liabilities	171	171
Total liabilities	5,019	5,024
Total Momentive Specialty Chemicals Inc. shareholder’s (deficit) equity	-2,444	-2,348
Noncontrolling interest	-2	-2
Total deficit	-2,446	-2,350
Total liabilities and deficit	2,573	2,674
Momentive Specialty Chemicals Inc. [Member]
Current assets
Cash and cash equivalents (including restricted cash of $0, $0 and $16, respectively)	25	23
Short-term investments	0	0
Accounts receivable, net	168	174
Intercompany accounts receivable	125	118
Intercompany loans receivable - current portion	19	265
Finished and in-process goods	118	117
Raw materials and supplies	42	46
Other current assets	19	36
Total current assets	516	779
Investment in unconsolidated entities	164	234
Deferred income taxes	0	0
Other assets, net	72	76
Intercompany loans receivable	1,227	1,046
Property, Plant and Equipment, Net	532	534
Goodwill	65	65
Other intangible assets, net	54	56
Total assets	2,630	2,790
Current liabilities
Accounts and drafts payable	144	142
Intercompany accounts payable	241	138
Debt payable within one year	23	26
Intercompany loans payable within one year	26	43
Interest payable	89	81
Income taxes payable	5	6
Accrued payroll and incentive compensation	43	34
Other current liabilities	66	69
Total current liabilities	637	539
Long-term liabilities
Long-term debt	3,674	3,674
Intercompany loans payable	10	36
Accumulated losses of unconsolidated subsidiaries in excess of investment	566	705
Long-term pension and post employment benefit obligations	57	59
Deferred income taxes	10	8
Other long-term liabilities	120	117
Total liabilities	5,074	5,138
Total Momentive Specialty Chemicals Inc. shareholder’s (deficit) equity	-2,444
Total deficit		-2,348
Total liabilities and deficit	2,630	2,790
Combined Subsidiary Guarantors [Member]
Current assets
Cash and cash equivalents (including restricted cash of $0, $0 and $16, respectively)	0	0
Short-term investments	0	0
Accounts receivable, net	0	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	0	0
Investment in unconsolidated entities	34	34
Deferred income taxes	0	0
Other assets, net	6	6
Intercompany loans receivable	28	28
Property, Plant and Equipment, Net	0	0
Goodwill	0	0
Other intangible assets, net	0	0
Total assets	68	68
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	5	6
Accumulated losses of unconsolidated subsidiaries in excess of investment	179	249
Long-term pension and post employment benefit obligations	0	0
Deferred income taxes	0	0
Other long-term liabilities	0	0
Total liabilities	184	255
Total Momentive Specialty Chemicals Inc. shareholder’s (deficit) equity	-116
Total deficit		-187
Total liabilities and deficit	68	68
Combined Non-Guarantor Subsidiaries [Member]
Current assets
Cash and cash equivalents (including restricted cash of $0, $0 and $16, respectively)	142	149
Short-term investments	2	7
Accounts receivable, net	433	417
Intercompany accounts receivable	242	138
Intercompany loans receivable - current portion	26	43
Finished and in-process goods	165	173
Raw materials and supplies	60	64
Other current assets	43	37
Total current assets	1,113	1,028
Investment in unconsolidated entities	23	29
Deferred income taxes	15	18
Other assets, net	26	28
Intercompany loans receivable	20	17
Property, Plant and Equipment, Net	474	521
Goodwill	49	54
Other intangible assets, net	21	25
Total assets	1,741	1,720
Current liabilities
Accounts and drafts payable	286	284
Intercompany accounts payable	126	118
Debt payable within one year	70	73
Intercompany loans payable within one year	19	265
Interest payable	1	1
Income taxes payable	24	6
Accrued payroll and incentive compensation	37	33
Other current liabilities	55	66
Total current liabilities	618	846
Long-term liabilities
Long-term debt	61	61
Intercompany loans payable	1,260	1,049
Accumulated losses of unconsolidated subsidiaries in excess of investment	0	0
Long-term pension and post employment benefit obligations	196	219
Deferred income taxes	7	11
Other long-term liabilities	51	54
Total liabilities	2,193	2,240
Total Momentive Specialty Chemicals Inc. shareholder’s (deficit) equity	-450
Total deficit		-520
Total liabilities and deficit	1,741	1,720
Eliminations [Member]
Current assets
Cash and cash equivalents (including restricted cash of $0, $0 and $16, respectively)	0	0
Short-term investments	0	0
Accounts receivable, net	0	0
Intercompany accounts receivable	-367	-256
Intercompany loans receivable - current portion	-45	-308
Finished and in-process goods	0	0
Raw materials and supplies	0	0
Other current assets	0	0
Total current assets	-412	-564
Investment in unconsolidated entities	-179	-249
Deferred income taxes	0	0
Other assets, net	0	0
Intercompany loans receivable	-1,275	-1,091
Property, Plant and Equipment, Net	0	0
Goodwill	0	0
Other intangible assets, net	0	0
Total assets	-1,866	-1,904
Current liabilities
Accounts and drafts payable	0	0
Intercompany accounts payable	-367	-256
Debt payable within one year	0	0
Intercompany loans payable within one year	-45	-308
Interest payable	0	0
Income taxes payable	0	0
Accrued payroll and incentive compensation	0	0
Other current liabilities	0	0
Total current liabilities	-412	-564
Long-term liabilities
Long-term debt	0	0
Intercompany loans payable	-1,275	-1,091
Accumulated losses of unconsolidated subsidiaries in excess of investment	-745	-954
Long-term pension and post employment benefit obligations	0	0
Deferred income taxes	0	0
Other long-term liabilities	0	0
Total liabilities	-2,432	-2,609
Total Momentive Specialty Chemicals Inc. shareholder’s (deficit) equity	566
Total deficit		705
Total liabilities and deficit	($1,866)	($1,904)

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, 2015	Mar. 31, 2014
Net sales	$1,079	$1,293
Cost of sales	923	1,126
Gross profit	156	167
Selling, general and administrative expense	82	94
Business realignment costs	3	6
Other operating expense (income), net	8	4
Operating income	63	63
Interest expense, net	77	77
Intercompany interest expense (income)	0	0
Other non-operating (income) expense, net	-3	2
(Loss) income from continuing operations before income tax and earnings from unconsolidated entities	-11	-16
Income tax (benefit) expense	26	6
Income from continuing operations before earnings from unconsolidated entities	-37	-22
(Losses) earnings from unconsolidated entities, net of taxes	3	4
Net income	-34	-18
Comprehensive income (loss)	-96	-15
Momentive Specialty Chemicals Inc. [Member]
Net sales	465	578
Cost of sales	405	505
Gross profit	60	73
Selling, general and administrative expense	35	27
Business realignment costs	2	5
Other operating expense (income), net	4	1
Operating income	19	40
Interest expense, net	75	75
Intercompany interest expense (income)	20	25
Other non-operating (income) expense, net	101	0
(Loss) income from continuing operations before income tax and earnings from unconsolidated entities	-137	-10
Income tax (benefit) expense	-5	-5
Income from continuing operations before earnings from unconsolidated entities	-132	-5
(Losses) earnings from unconsolidated entities, net of taxes	98	-13
Net income	-34	-18
Comprehensive income (loss)	-96	-15
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
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	74	-1
Net income	74	-1
Comprehensive income (loss)	74	-1
Combined Non-Guarantor Subsidiaries [Member]
Net sales	663	772
Cost of sales	567	678
Gross profit	96	94
Selling, general and administrative expense	47	67
Business realignment costs	1	1
Other operating expense (income), net	4	3
Operating income	44	23
Interest expense, net	2	2
Intercompany interest expense (income)	-20	-25
Other non-operating (income) expense, net	-104	2
(Loss) income from continuing operations before income tax and earnings from unconsolidated entities	126	-6
Income tax (benefit) expense	31	11
Income from continuing operations before earnings from unconsolidated entities	95	-17
(Losses) earnings from unconsolidated entities, net of taxes	-2	1
Net income	93	-16
Comprehensive income (loss)	68	-7
Eliminations [Member]
Net sales	-49	-57
Cost of sales	-49	-57
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
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	-167	17
Net income	-167	17
Comprehensive income (loss)	($142)	$8

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, 2015	Mar. 31, 2014
Net Cash Provided by (Used in) Operating Activities	$35	($102)
Cash flows provided by (used in) investing activities
Capital expenditures	-40	-34
Proceeds from the sale of (purchases of) debt securities, net	4	3
purchase of business		-52
Return of capital from subsidiary from sales of accounts receivable	0	0
Net cash (used in) provided by investing activities	-36	-83
Cash flows (used in) provided by financing activities
Net short-term debt (repayments) borrowings	-3	8
Borrowings of long-term debt	119	0
Repayments of long-term debt	-114	-3
Net Intercompany Loan Borrowings (Repayments)	0	0
Common stock dividends paid	0	0
Return of capital to parent from sales of accounts receivable	0	0
Net cash used in financing activities	2	5
Effect of exchange rates on cash and cash equivalents	-5	-2
Decrease in cash and cash equivalents	-4	-182
Cash and cash equivalents (unrestricted) at beginning of period	156	379
Cash and cash equivalents (unrestricted) at end of period	152	197
Momentive Specialty Chemicals Inc. [Member]
Net Cash Provided by (Used in) Operating Activities	-28	-120
Cash flows provided by (used in) investing activities
Capital expenditures	-20	-18
Proceeds from the sale of (purchases of) debt securities, net	0	0
purchase of business		-52
Return of capital from subsidiary from sales of accounts receivable	59	92
Net cash (used in) provided by investing activities	39	22
Cash flows (used in) provided by financing activities
Net short-term debt (repayments) borrowings	-3	0
Borrowings of long-term debt	100
Repayments of long-term debt	-100	0
Net Intercompany Loan Borrowings (Repayments)	-6	-23
Common stock dividends paid	0	0
Return of capital to parent from sales of accounts receivable	0	0
Net cash used in financing activities	-9	-23
Effect of exchange rates on cash and cash equivalents	0	0
Decrease in cash and cash equivalents	2	-121
Cash and cash equivalents (unrestricted) at beginning of period	23	170
Cash and cash equivalents (unrestricted) at end of period	25	49
Combined Subsidiary Guarantors [Member]
Net Cash Provided by (Used in) Operating Activities	4	3
Cash flows provided by (used in) investing activities
Capital expenditures	0	0
Proceeds from the sale of (purchases of) debt securities, net	0	0
purchase of business		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	0
Common stock dividends paid	-4	-3
Return of capital to parent from sales of accounts receivable	0	0
Net cash used in financing activities	-4	-3
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	63	18
Cash flows provided by (used in) investing activities
Capital expenditures	-20	-16
Proceeds from the sale of (purchases of) debt securities, net	4	3
purchase of business		0
Return of capital from subsidiary from sales of accounts receivable	0
Net cash (used in) provided by investing activities	-16	-13
Cash flows (used in) provided by financing activities
Net short-term debt (repayments) borrowings	0	8
Borrowings of long-term debt	19
Repayments of long-term debt	-14	-3
Net Intercompany Loan Borrowings (Repayments)	6	23
Common stock dividends paid	0	0
Return of capital to parent from sales of accounts receivable	-59	-92
Net cash used in financing activities	-48	-64
Effect of exchange rates on cash and cash equivalents	-5	-2
Decrease in cash and cash equivalents	-6	-61
Cash and cash equivalents (unrestricted) at beginning of period	133	209
Cash and cash equivalents (unrestricted) at end of period	127	148
Eliminations [Member]
Net Cash Provided by (Used in) Operating Activities	-4	-3
Cash flows provided by (used in) investing activities
Capital expenditures	0	0
Proceeds from the sale of (purchases of) debt securities, net	0	0
purchase of business		0
Return of capital from subsidiary from sales of accounts receivable	-59	-92
Net cash (used in) provided by investing activities	-59	-92
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
Common stock dividends paid	4	3
Return of capital to parent from sales of accounts receivable	59	92
Net cash used in financing activities	63	95
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