Hexion (HXOH) 10-K 14 Mar 16 2015 Q4 Annual report Financial data

Document and Entity Information

Document and Entity Information Document - USD ($)	12 Months Ended
	Dec. 31, 2015	Mar. 01, 2016
Document Information [Line Items]
Entity Registrant Name	HEXION INC.
Entity Central Index Key	13,239
Current Fiscal Year End Date	--12-31
Entity Filer Category	Non-accelerated Filer
Document Type	10-K
Document Period End Date	Dec. 31, 2015
Document Fiscal Year Focus	2,015
Document Fiscal Period Focus	Q4
Amendment Flag	false
Entity Common Stock, Shares Outstanding		82,556,847
Entity Well-known Seasoned Issuer	No
Entity Voluntary Filers	No
Entity Current Reporting Status	Yes
Entity Public Float	$ 0

Consolidated Balance Sheets

Consolidated Balance Sheets - USD ($) $ in Millions	Dec. 31, 2015	Dec. 31, 2014
Current assets
Cash and cash equivalents (including restricted cash of $8 and $16, respectively)	$ 236	$ 172
Short-term investments	0	7
Accounts receivable (net of allowance for doubtful accounts of $15 and $14, respectively)	450	591
Inventories:
Finished and in-process goods	218	290
Raw materials and supplies	90	110
Other current assets	53	73
Total current assets	1,047	1,243
Investments in unconsolidated entities	36	48
Deferred Income Taxes	13	18
Other assets, net	48	53
Property and equipment
Land	84	89
Buildings	296	302
Machinery and equipment	2,406	2,419
Property, plant and equipment, gross	2,786	2,810
Less accumulated depreciation	(1,735)	(1,755)
Property, plant and equipment, net	1,051	1,055
Goodwill	122	119
Other intangible assets, net	65	81
Total assets	2,382	2,617
Current liabilities
Accounts and drafts payable	386	426
Debt payable within one year	80	99
Interest payable	82	82
Income taxes payable	15	12
Accrued payroll and incentive compensation	78	67
Other current liabilities	123	135
Total current liabilities	764	821
Long-term liabilities
Long-term debt	3,698	3,678
Long-term pension and post employment benefit obligations	224	278
Long-term deferred income taxes	12	19
Other long-term liabilities	161	171
Total liabilities	4,859	4,967
Deficit
Common stock—$0.01 par value; 300,000,000 shares authorized, 170,605,906 issued and 82,556,847 outstanding at December 31, 2015 and 2014	1	1
Paid-in capital	526	526
Treasury stock, at cost—88,049,059 shares	(296)	(296)
Accumulated other comprehensive income	(15)	73
Accumulated deficit	(2,692)	(2,652)
Total Momentive Specialty Chemicals Inc. shareholder’s deficit	(2,476)	(2,348)
Noncontrolling interest	(1)	(2)
Total deficit	(2,477)	(2,350)
Total liabilities and deficit	$ 2,382	$ 2,617

Consolidated Balance Sheets (Pa

Consolidated Balance Sheets (Parentheticals) - USD ($) $ in Millions	Dec. 31, 2015	Dec. 31, 2014
Cash and cash equivalents (including restricted cash of $8 and $16, respectively)
restricted cash	$ 8	$ 16
Accounts Receivable
net allowance for doubtful accounts	$ 15	$ 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

Consolidated Statements of Oper

Consolidated Statements of Operations - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Net sales	$ 4,140	$ 5,137	$ 4,890
Cost of sales	3,540	4,576	4,282
Gross profit	600	561	608
Selling, general and administrative expense	306	399	304
Asset and goodwill impairment	6	5	181
Business realignment costs	16	47	21
Other operating expense (income), net	12	(8)	1
Operating income	260	118	101
Interest expense, net	326	308	303
Gain (loss) on extinguishment of debt	41	0	(6)
Other non-operating (income) expense, net	(3)	32	2
(Loss) income from continuing operations before income tax and earnings from unconsolidated entities	(22)	(222)	(210)
Income Tax Expense (Benefit)	34	22	379
Income from continuing operations before earnings from unconsolidated entities	(56)	(244)	(589)
Earnings from unconsolidated entities, net of taxes	17	20	17
Net income from continuing operations		(224)	(572)
Net income	(40)	(223)	(571)
Net Income (Loss) Attributable to Noncontrolling Interest	1	(1)	(1)
Net Income (Loss), Including Portion Attributable to Noncontrolling Interest	$ (39)	$ (224)	$ (572)

Consolidated Statements of Comp

Consolidated Statements of Comprehensive Income - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Other comprehensive (loss) income, net of tax:
Net Income (Loss), Including Portion Attributable to Noncontrolling Interest	$ (39)	$ (224)	$ (572)
Other Comprehensive Income (Loss), Foreign Currency Transaction and Translation Adjustment, Net of Tax	(88)	(61)	(13)
Other Comprehensive Income (Loss), Pension and Other Postretirement Benefit Plans, Net Unamortized Gain (Loss) Arising During Period, Net of Tax	0	4	0
Foreign Currency Cash Flow Hedge Gain (Loss) Reclassified to Earnings, Net	0	0	1
Other Comprehensive Income (Loss), Net of Tax	(88)	(57)	(12)
Comprehensive income	(127)	(281)	(584)
Comprehensive income attributable to noncontrolling interest	(1)	1	1
Comprehensive income attributable to Momentive Specialty Chemicals Inc.	(128)	(280)	(583)
Parent [Member]
Other comprehensive (loss) income, net of tax:
Other Comprehensive Income (Loss), Net of Tax	$ (88)	$ (57)	$ (12)

Consolidated Statements of Cash

Consolidated Statements of Cash Flows - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Cash flows provided by (used in) operating activities
Net Income (Loss), Including Portion Attributable to Noncontrolling Interest	$ (39)	$ (224)	$ (572)
Adjustments to reconcile net income to net cash used in operating activities:
Depreciation, Depletion and Amortization	(137)	(144)	(148)
Gain (loss) on extinguishment of debt	41	0	(6)
Deferred tax benefit	7	(6)	352
Gain on step acquisition	(5)	0	0
Non-cash asset impairments and accelerated depreciation	8	5	181
Unrealized foreign currency losses	12	46	(31)
Increase (Decrease) in Pension and Postretirement Obligations	(13)	102	(68)
Gain (Loss) on Disposition of Assets	(4)	(16)	1
Other non-cash adjustments	(4)	(5)	(4)
Net change in assets and liabilities:
Accounts receivable	91	(27)	(71)
Inventories	65	(67)	16
Accounts and drafts payable	(21)	(33)	59
Income taxes payable	8	4	6
Other assets, current and non-current	24	26	11
Other liabilities, current and long-term	(12)	1	46
Net cash provided by (used in) operating activities	213	(50)	80
Cash flows (used in) provided by investing activities
Capital expenditures	(175)	(183)	(144)
Capitalized interest	(4)	0	(1)
Payments to Acquire Businesses, Net of Cash Acquired	(7)	(64)	0
Proceeds from the sale of (purchases of) debt securities, net	6	(1)	(3)
Change in restricted cash	8	(3)	4
Cash outflow from affiliated loan receivable	0	(50)	0
Cash inflow from repayment of affiliated loan	0	50	0
Funds remitted to unconsolidated affiliates	0	(2)	(13)
Proceeds from sale of assets	17	20	7
Net cash (used in) provided by investing activities	(155)	(233)	(150)
Cash flows used in financing activities
Net short-term debt (repayments) borrowings	(3)	21	15
Borrowings of long-term debt	523	391	1,135
Repayments of long-term debt	(485)	(343)	(1,058)
Repayment of advance from affiliates			0
Capital contribution from parent	0	0	0
Long-term debt and credit facility financing fees	(11)	0	(40)
Distribution paid to parent	0	0
Net cash used in financing activities	24	69	52
Effect of exchange rates on cash and cash equivalents	(10)	(9)	(4)
Decrease in cash and cash equivalents	72	(223)	(22)
Cash and cash equivalents (unrestricted) at beginning of period	156	379	401
Cash and cash equivalents (unrestricted) at end of period	228	156	379
Supplemental disclosures of cash flow information
Interest, net	312	297	275
Income taxes, net of cash refunds	17	29	2
Non-cash assumption of debt on step acquisition	18	0	0
Non-cash financing activity:
Non-cash issuance of debt in exchange for loans of parent	0	0	200
Non-cash distribution declared to parent	0	0	208
Forgiveness of Note Receivable from Parent	$ 0	$ 0	$ 24

Consolidated Statement of Equit

Consolidated Statement of Equity (Deficit) - USD ($) $ in Millions	Total	Common Stock [Member]	Paid-in Capital [Member]	Treasury Stock [Member]	Notes Receivable From Parent [Member]	Accumulated Other Comprehensive Income [Member]	Accumulated Deficit [Member]	Total Momentive Specialty Chemicals Inc. Deficit [Member]	Noncontrolling Interest [Member]
Distribution declared to parent, per share amount	$ 0.01
Balance at Dec. 31, 2012	$ (1,283)	$ 1	$ 752	$ (296)	$ (24)	$ 142	$ (1,858)	$ (1,283)	$ 0
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net income	(571)	0	0	0	0	0	(571)	(571)
Net Income (Loss), Including Portion Attributable to Noncontrolling Interest	(572)
Net Income (Loss) Attributable to Noncontrolling Interest	(1)								(1)
Other Comprehensive Income (Loss), Net of Tax, Portion Attributable to Parent		0	0	0	0	(12)	0	(12)
Other Comprehensive Income (Loss), Net of Tax, Portion Attributable to Noncontrolling Interest									0
Other comprehensive loss	(12)							(12)
Stock-based compensation expense	3	0	3	0	0	0	0	3	0
Dividends, Common Stock, Cash	1	0	1	0	0	0	0	1	0
Non-cash captial contribution from parent	0	0	(24)	0	24	0	0	0	0
Forgiveness of Note Receivable from Parent	24				24
Non-cash distribution declared to parent	(208)	0	208	0	0	0	0	(208)	0
Balance at Dec. 31, 2013	(2,073)	1	522	(296)	0	130	(2,429)	(2,072)	(1)
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net income	(223)	0	0	0	0	0	(223)	(223)
Net Income (Loss), Including Portion Attributable to Noncontrolling Interest	(224)
Net Income (Loss) Attributable to Noncontrolling Interest	(1)								(1)
Other Comprehensive Income (Loss), Net of Tax, Portion Attributable to Parent		0	0	0	0	(57)	0	(57)
Other Comprehensive Income (Loss), Net of Tax, Portion Attributable to Noncontrolling Interest									0
Other comprehensive loss	(57)							(57)
Stock-based compensation expense	1	0	1	0	0	0	0	1	0
Non-cash captial contribution from parent	3	0	3	0	0	0	0	3	0
Forgiveness of Note Receivable from Parent	0				24
Non-cash distribution declared to parent	0
Balance at Dec. 31, 2014	$ (2,350)	1	526	(296)	0	73	(2,652)	(2,348)	(2)
Distribution declared to parent, per share amount	$ 0
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net income	$ (40)	0	0	0	0	0	(40)	(40)
Net Income (Loss), Including Portion Attributable to Noncontrolling Interest	(39)
Net Income (Loss) Attributable to Noncontrolling Interest	1								1
Other Comprehensive Income (Loss), Net of Tax, Portion Attributable to Parent		0	0	0	0	(88)	0	(88)
Other Comprehensive Income (Loss), Net of Tax, Portion Attributable to Noncontrolling Interest									0
Other comprehensive loss	(88)							(88)
Stock-based compensation expense	1
Forgiveness of Note Receivable from Parent	0
Non-cash distribution declared to parent	0
Balance at Dec. 31, 2015	$ (2,477)	$ 1	$ 526	$ (296)	$ 0	$ (15)	$ (2,692)	$ (2,476)	$ (1)

Background and Basis of Present

Background and Basis of Presentation	12 Months Ended
	Dec. 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. (“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. At December 31, 2015 , Company had 65 production and manufacturing facilities, with 27 located in the United States. The Company’s business is organized based on the products offered and the markets served. At December 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. As of December 31, 2015 , the Company has elected not to apply push-down accounting of its parent’s basis as a result of the prior combination of Hexion and Momentive Performance Materials Inc. (“MPM”), a former subsidiary of Hexion Holdings.

Significant Accounting Policies

Significant Accounting Policies	12 Months Ended
	Dec. 31, 2015
Summary of Significant Accounting Policies [Abstract]
Significant Accounting Policies [Text Block]	Summary of Significant Accounting Policies Principles of Consolidation— The 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. The Company’s share of the net earnings of 20% to 50% owned companies, for which it has the ability to exercise significance influence over operating and financial policies (but not control), are included in “Earnings from unconsolidated entities, net of taxes” in the Consolidated Statements of Operations. Investments in the other companies are carried at cost. The Company has recorded a noncontrolling interest for the equity interests in consolidated subsidiaries that are not 100% owned. The Company’s unconsolidated investments accounted for under the equity method of accounting include the following as of December 31, 2015: • 50% ownership interest in HA International, Inc., (“HAI”) a joint venture that manufactures foundry resins in the United States; • 49.99% interest in Hexion UV Coatings (Shanghai) Co., Ltd, a joint venture that manufactures UV-curable coatings and adhesives in China; • 50% ownership interest in Hexion Shchekinoazot B.V. a joint venture that manufactures forest products resins in Russia; • 49% ownership interest in Sanwei Hexion Chemicals Company Limited, a joint venture that manufactures versatic acid derivatives in China; • 50% ownership interest in Hexion Australia Pty Ltd, a joint venture which provides urea formaldehyde resins and other products to industrial customers in western Australia; and • 50% ownership interest in MicroBlend Columbia, SAS, a joint venture that distributes custom point-of-sale paint mixing systems and paint bases to consumer retail stores in Latin America. Foreign Currency Translations and Transactions —Assets and liabilities of foreign affiliates are translated at the exchange rates in effect at the balance sheet date. Income, expenses and cash flows are translated at average exchange rates during the year. The Company recognized transaction losses of $9 , $33 and $2 for the years ended December 31, 2015, 2014 and 2013 , respectively, which are included as a component of “Net loss.” In addition, gains or losses related to the Company’s intercompany loans payable and receivable denominated in a foreign currency other than the subsidiary’s functional currency that are deemed to be permanently invested are remeasured to cumulative translation and recorded in “Accumulated other comprehensive (loss) income” in the Consolidated Balance Sheets. The effect of translation is included in “Accumulated other comprehensive (loss) income.” 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 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. The most significant estimates that are included in the financial statements are environmental remediation liabilities, legal liabilities, deferred tax assets and liabilities and related valuation allowances, income tax accruals, pension and postretirement assets and liabilities, valuation allowances for accounts receivable and inventories, general insurance liabilities, asset impairments and fair values of assets acquired and liabilities assumed in business acquisitions. Actual results could differ from these estimates. Cash and Cash Equivalents —The Company considers all highly liquid investments that are purchased with an original maturity of three months or less to be cash equivalents. At December 31, 2015 and 2014 , the Company had interest-bearing time deposits and other cash equivalent investments of $37 and $46 , respectively. These amounts are included in the Consolidated Balance Sheets as a component of “Cash and cash equivalents.” Investments —Investments with original maturities greater than 90 days but less than one year are included in the Consolidated Balance Sheets as “Short-term investments.” At December 31, 2014, the Company had Brazilian real denominated U.S. dollar index investments of $7. These investments, which were classified as held-to-maturity securities, were recorded at cost, which approximates fair value. Allowance for Doubtful Accounts — The allowance for doubtful accounts is estimated using factors such as customer credit ratings and past collection history. Receivables are charged against the allowance for doubtful accounts when it is probable that the receivable will not be collected. Inventories —Inventories are stated at lower of cost or market using the first-in, first-out method. Costs include direct material, direct labor and applicable manufacturing overheads, which are based on normal production capacity. Abnormal manufacturing costs are recognized as period costs and fixed manufacturing overheads are allocated based on normal production capacity. An allowance is provided for excess and obsolete inventories based on management’s review of inventories on-hand compared to estimated future usage and sales. Inventories in the Consolidated Balance Sheets are presented net of an allowance for excess and obsolete inventory of $7 and $8 at December 31, 2015 and 2014 , respectively. Deferred Expenses —Deferred debt financing costs are included in “Long-term debt” in the Consolidated Balance Sheets, with the exception of deferred financing costs related to revolving line of credit arrangements, which are included in “Other long-term assets” in the Consolidated Balance Sheets. These costs are amortized over the life of the related debt or credit facility using the effective interest method. Upon extinguishment of any debt, the related debt issuance costs are written off. At December 31, 2015 and 2014 , the Company’s unamortized deferred financing costs included in “Other long-term assets” were $8 and $9 , respectively, and unamortized deferred financing costs included in “Long-term debt” were $51 and $ 57 , respectively. Property and Equipment —Land, buildings and machinery and equipment are stated at cost less accumulated depreciation. Depreciation is recorded on a straight-line basis over the estimated useful lives of properties (the average estimated useful lives for buildings and machinery and equipment are 20 years and 15 years, respectively). Assets under capital leases are amortized over the lesser of their useful life or the lease term. Major renewals and betterments are capitalized. Maintenance, repairs, minor renewals and turnarounds (periodic maintenance and repairs to major units of manufacturing facilities) are expensed as incurred. When property and equipment is retired or disposed of, the asset and related depreciation are removed from the accounts and any gain or loss is reflected in operating income. The Company capitalizes interest costs that are incurred during the construction of property and equipment. Depreciation expense was $124 , $ 130 and $ 135 for the years ended December 31, 2015, 2014 and 2013 , respectively. Additionally, for the year ended December 31, 2015 and 2014, approximately $4 and $7, respectively, of invoiced but unpaid capital expenditures was included in “Accounts payable” in the Consolidated Statements of Cash Flows as a non-cash investing activity. Capitalized Software —The Company capitalizes certain costs, such as software coding, installation and testing, that are incurred to purchase or create and implement computer software for internal use. Amortization is recorded on the straight-line basis over the estimated useful lives, which range from 1 to 5 years. Goodwill and Intangibles —The excess of purchase price over net tangible and identifiable intangible assets of businesses acquired is carried as “Goodwill” in the Consolidated Balance Sheets. Separately identifiable intangible assets that are used in the operations of the business (e.g., patents and technology, tradenames, customer lists and contracts) are recorded at cost (fair value at the time of acquisition) and reported as “Other intangible assets, net” in the Consolidated Balance Sheets. Costs to renew or extend the term of identifiable intangible assets are expensed as incurred. The Company does not amortize goodwill. Intangible assets with determinable lives are amortized on a straight-line basis over the shorter of the legal or useful life of the assets, which range from 1 to 30 years (see Note 5). Impairment —The Company reviews property and equipment and all amortizable intangible assets for impairment whenever events or changes in circumstances indicate that the carrying amount of these assets may not be recoverable. Recoverability is based on estimated undiscounted cash flows or other relevant observable measures. The Company tests goodwill for impairment annually, or when events or changes in circumstances indicate impairment may exist, by comparing the estimated fair value of each reporting unit to its carrying value to determine if there is an indication that a potential impairment may exist. Long-Lived and Amortizable Intangible Assets During the years ended December 31, 2015, 2014 and 2013, the Company recorded long-lived asset impairments of $6 , $5 and $124 , respectively, which are included in “Asset impairments” in the Consolidated Statements of Operations (see Note 6). Goodwill The Company performs an annual assessment of qualitative factors to determine whether the existence of any events or circumstances leads to a determination that it is more likely than not that the fair value of a reporting unit is less than the carrying amount of the reporting unit’s net assets. If, after assessing all events and circumstances, the Company determines it is more likely than not that the fair value of a reporting unit is less than the carrying amount of the reporting unit’s net assets, the Company uses a probability weighted market and income approach to estimate the fair value of the reporting unit. The Company’s market approach is a comparable analysis technique commonly used in the investment banking and private equity industries based on the EBITDA (earnings before interest, income taxes, depreciation and amortization) multiple technique. Under this technique, estimated fair value is the result of a market-based EBITDA multiple that is applied to an appropriate historical EBITDA amount, adjusted for the additional fair value that would be assigned by a market participant obtaining control over the reporting unit. The Company’s income approach is a discounted cash flow model. When the carrying amount of the reporting unit’s goodwill is greater than the estimated fair value of the reporting unit’s goodwill, an impairment loss is recognized for the difference. As of October 1, 2015 and October 1, 2014, the estimated fair value of each of the Company’s reporting units was deemed to be substantially in excess of the carrying amount of assets (including goodwill) and liabilities assigned to each reporting unit. General Insurance —The Company is generally insured for losses and liabilities for workers’ compensation, physical damage to property, business interruption and comprehensive general, product and vehicle liability under high-deductible insurance policies. The Company records losses when they are probable and reasonably estimable and amortizes insurance premiums over the life of the respective insurance policies. Legal Claims and Costs —The Company accrues for legal claims and costs in the period in which a claim is made or an event becomes known, if the amounts are probable and reasonably estimable. Each claim is assigned a range of potential liability and the most likely amount is accrued. If there is no amount in the range of potential liability that is most likely, the low end of the range is accrued. The amount accrued includes all costs associated with the claim, including settlements, assessments, judgments and fines. Legal fees are expensed as incurred (see Note 9). Environmental Matters —Accruals for environmental matters are recorded when it is probable that a liability has been incurred and the amount of the liability can be reasonably estimated. Environmental accruals are reviewed on a quarterly basis and as events and developments warrant (see Note 9). Asset Retirement Obligations —Asset retirement obligations are initially recorded at their estimated net present values in the period in which the obligation occurs, with a corresponding increase to the related long-lived asset. Over time, the liability is accreted to its settlement value and the capitalized cost is depreciated over the useful life of the related asset. When the liability is settled, a gain or loss is recognized for any difference between the settlement amount and the liability that was recorded. Revenue Recognition —Revenue for product sales, net of estimated allowances and returns, is recognized as risk and title to the product transfer to the customer, which either occurs at the time shipment is made or upon delivery. In situations where product is delivered by pipeline, risk and title transfers when the product moves across an agreed-upon transfer point, which is typically the customers’ property line. Product sales delivered by pipeline are measured based on daily flow meter readings. The Company’s standard terms of delivery are included in its contracts of sale or on its invoices. Shipping and Handling —Freight costs that are billed to customers are included in “Net sales” in the Consolidated Statements of Operations. Shipping costs are incurred to move the Company’s products from production and storage facilities to the customer. Handling costs are incurred from the point the product is removed from inventory until it is provided to the shipper and generally include costs to store, move and prepare the products for shipment. Shipping and handling costs are recorded in “Cost of sales” in the Consolidated Statements of Operations. Research and Development Costs —Funds are committed to research and development activities for technical improvement of products and processes that are expected to contribute to future earnings. All costs associated with research and development are charged to expense as incurred. Research and development and technical service expense was $ 65 , $ 72 and $ 73 for the years ended December 31, 2015, 2014 and 2013 , respectively, and is included in “Selling, general and administrative expense” in the Consolidated Statements of Operations. Business Realignment Costs —The Company incurred “Business realignment costs” totaling $16 , $ 47 and $ 21 for the years ended December 31, 2015, 2014 and 2013 , respectively. For the year ended December 31, 2015, these costs primarily included expenses related to certain in-process cost reduction programs (see Note 3), as well as costs for environmental remediation at certain formerly owned locations. For the year ended December 31, 2014, these costs primarily included expenses from the Company’s newly implemented restructuring and cost optimization programs, as well as costs for environmental remediation at certain formerly owned locations. For the year ended December 31, 2013, these costs primarily represent certain environmental expenses related to the Company’s productivity savings programs, as well as other minor headcount reduction programs. Pension Liabilities —Pension assumptions are significant inputs to the actuarial models that measure pension benefit obligations and related effects on operations. Two assumptions, discount rate and expected return on assets, are important elements of plan expense and asset/liability measurement. The Company evaluates these critical assumptions at least annually on a plan and country-specific basis. The Company periodically evaluates other assumptions involving demographic factors, such as retirement age, mortality and turnover, and updates them to reflect the Company's experience and expectations for the future. Actual results in any given year will often differ from actuarial assumptions because of economic and other factors. Accumulated and projected benefit obligations are measured as the present value of future cash payments. The Company discounts these cash payments using a split-rate interest approach. This approach uses multiple interest rates from market-observed forward yield curves which correspond to the estimated timing of the related benefit payments. Lower discount rates increase present values and subsequent-year pension expense; higher discount rates decrease present values and subsequent-year pension expense. To determine the expected long-term rate of return on pension plan assets, the Company considers current and expected asset allocations, as well as historical and expected returns on various categories of plan assets. In developing future return expectations for the principal benefit plans’ assets, the Company evaluates general market trends as well as key elements of asset class returns such as expected earnings growth, yields and spreads across a number of potential scenarios. Income Taxes —The Company recognizes deferred tax assets and liabilities for the expected future tax consequences of temporary differences between the financial statement carrying amounts and the tax bases of the assets and liabilities. Deferred tax balances are adjusted to reflect tax rates, based on current tax laws, which will be in effect in the years in which temporary differences are expected to reverse. Deferred tax assets are reduced by a valuation allowance when, in the opinion of management, it is more likely than not that some portion or all of the deferred tax assets will not be realized (see Note 14). Unrecognized tax benefits are generated when there are differences between tax positions taken in a tax return and amounts recognized in the consolidated financial statements. Tax benefits are recognized in the consolidated financial statements when it is more likely than not that a tax position will be sustained upon examination. Tax benefits are measured as the largest amount of benefit that is greater than 50% likely of being realized upon settlement. The Company classifies interest and penalties as a component of tax expense. Derivative Financial Instruments— The Company is a party to forward exchange contracts, foreign exchange rate swaps, interest rate swaps, natural gas futures and electricity forward contracts to reduce its cash flow exposure to changes in interest rates and natural gas and electricity prices. The Company does not hold or issue derivative financial instruments for trading purposes. These instruments are not accounted for using hedge accounting, but are measured at fair value and recorded in the balance sheet as an asset or liability, depending upon the Company’s underlying rights or obligations. Changes in fair value are recognized in earnings. Stock-Based Compensation —Stock-based compensation cost is measured at the grant date based on the fair value of the award which is amortized as expense over the requisite service period on a graded-vesting basis (see Note 12). Transfers of Financial Assets —The Company executes factoring and sales agreements with respect to its trade accounts receivable to support its working capital requirements. The Company accounts for these transactions as either sales-type or financing-type transfers of financial assets based on the terms and conditions of each agreement. For the portion of the sales price that is deferred in a reserve account and subsequently collected, the Company’s policy is to classify the cash in-flows as cash flows from operating activities as the predominant source of the cash flows pertains to the Company’s trade accounts receivable. When the Company retains the servicing rights on the transfers of accounts receivable, it measures these rights at fair value, if material. Concentrations of Credit Risk —Financial instruments that potentially subject the Company to concentrations of credit risk are primarily temporary investments and accounts receivable. The Company places its temporary investments with high quality institutions and, by policy, limits the amount of credit exposure to any one institution. Concentrations of credit risk for accounts receivable are limited due to the large number of customers in the Company’s customer base and their dispersion across many different industries and geographies. The Company generally does not require collateral or other security to support customer receivables. Concentrations of Supplier Risk —The Company relies on long-term agreements with key suppliers for most of its raw materials. The loss of a key source of supply or a delay in shipments could have an adverse effect on its business. Should any of the suppliers fail to deliver or should any of the key long-term supply contracts be canceled, the Company would be forced to purchase raw materials at current market prices. The Company’s largest supplier provides approximately 9% of raw material purchases. In addition, several of the feedstocks at various facilities are transported through a pipeline from one supplier. Subsequent Events —The Company has evaluated events and transactions subsequent to December 31, 2015 through the date of issuance of its Consolidated Financial Statements. Reclassifications —Certain prior period balances have been reclassified to conform with current presentations. Recently Issued Accounting Standards Newly 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 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 for annual and interim periods beginning on or after December 15, 2016. 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 July 2015, the FASB issued Accounting Standards Board Update No. 2015-11: Simplifying the Measurement of Inventory (Topic 330) (“ASU 2015-11”) as part of the FASB simplification initiative. ASU 2015-11 replaces the existing concept of market value of inventory (where market was defined as replacement cost, with a ceiling of net realizable value and floor of net realizable value less a normal profit margin) with the single measurement of net realizable value. The guidance is effective for annual periods beginning after December 15, 2016, including interim periods within that reporting period. The requirements of ASU 2015-11 are not expected to have a significant impact on the Company’s financial statements. In September 2015, the FASB issued Accounting Standards Board Update No. 2015-16: Business Combinations (Topic 805): Simplifying the Accounting for Measurement-Period Adjustments (“ASU 2015-16”) as part of the FASB simplification initiative. ASU 2015-16 eliminates the requirement for an acquirer in a business combination to retrospectively adjust the provisional amounts recognized at the acquisition date to reflect new information obtained during the measurement period. Instead, ASU 2015-16 allows an acquirer to recognize measurement period adjustments prospectively, with added disclosure of the impact on previous periods if the adjustments had been recognized as of the acquisition date. The guidance is effective for the annual periods beginning after December 15, 2015, including interim periods within that reporting period. The requirements of ASU 2015-16 are not expected to have a significant impact on the Company’s financial statements. Newly Adopted Accounting Standards 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. In August 2015, ASU 2015-03 was amended by Accounting Standards Board Update No. 2015-15: Presentation and Subsequent Measurement of Debt Issuance Costs Associated with Line-of-Credit Arrangements (“ASU 2015-15”). ASU 2015-15 adds language to ASU 2015-03 based on the SEC Staff Announcement that the SEC would not object to an entity deferring and presenting debt issuance costs as an asset and subsequently amortizing the deferred debt issuance costs ratably over the term of the line-of-credit arrangement, regardless of whether there are any outstanding borrowings on the line-of-credit arrangement. The guidance in ASU 2015-03, as amended by ASU 2015-15, is effective for annual periods beginning after December 15, 2015, including interim periods within that reporting period, and early adoption is permitted. The Company elected to early adopt ASU 2015-03 as of December 31, 2015 and reclassified $51 and $57 of deferred debt issuance costs as of December 31, 2015 and 2014, respectively, from “Other long-term assets” to “Long term debt” within its Consolidated Balance Sheets. In May 2015, the FASB issued Accounting Standards Board Update No. 2015-07: Fair Value Measurement (Topic 820): Disclosures for Investments in Certain Entities that Calculate Net Asset Value per Share (or Its Equivalent) (“ASU 2015-07”). Under the new guidance, investments measured at net asset value (“NAV”), as a practical expedient for fair value, are excluded from the fair value hierarchy. Removing investments measured using the practical expedient from the fair value hierarchy is intended to eliminate the diversity in practice that currently exists with respect to the categorization of these investments. The new guidance is effective in 2016 for calendar year-end public business entities, and early adoption is permitted. The Company elected to early adopt ASU 2015-07 as of December 31, 2015 and the guidance impacted the presentation of certain pension related assets that use NAV as a practical expedient (see Note 10). In November 2015, the FASB issued Accounting Standards Board Update No. 2015-17: Income Taxes (Topic 740): Balance Sheet Classification of Deferred Taxes (“ASU 2015-17”) as part of the FASB simplification initiative. Current U.S. GAAP requires that deferred tax liabilities and assets be separated into current and noncurrent in a classified balance sheet. ASU 2015-17 requires that these deferred tax liabilities and assets be classified as noncurrent in a classified balance sheet. The current requirement that deferred tax liabilities and assets of a tax-paying component of an entity be offset and presented as a single amount is not affected by this ASU. The guidance is effective for the annual periods beginning after December 15, 2016, including interim periods within that reporting period, and early adoption is permitted. The Company elected to early adopt ASU 2015-17 prospectively as of December 31, 2015 and reclassified $10 of deferred tax assets from “Other current assets” to “Deferred income taxes” within its Consolidated Balance Sheets.

Restructuring

Restructuring	12 Months Ended
	Dec. 31, 2015
Restructuring Cost and Reserve [Line Items]
Restructuring and Related Activities Disclosure [Text Block]	Restructuring and Cost Reduction Programs 2015 Restructuring Activities In 2014, in response to an uncertain economic outlook, the Company initiated significant restructuring programs with the intent to optimize its cost structure and bring manufacturing capacity in line with demand. The Company estimates that the restructuring activities under these programs will be completed over the next 6 months. As of December 31, 2015, $17 of costs have been incurred over the life of these programs, consisting primarily of workforce reduction costs, and no additional costs are expected to be incurred. 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 years ended December 31, 2015 and 2014 charges of $4 and $13, respectively, were recorded in “Business realignment costs” in the Consolidated Statements of Operations. At December 31, 2015 and 2014, the Company had accrued $3 and $12, respectively, for restructuring liabilities in “Other current liabilities” in the Consolidated Balance Sheets. The following table summarizes restructuring information by reporting segment: Epoxy, Phenolic and Coating Resins Corporate and Other Total Restructuring costs expected to be incurred $ 11 $ 6 $ 17 Cumulative restructuring costs incurred through December 31, 2015 $ 11 $ 6 $ 17 Accrued liability at December 31, 2013 $ — $ — $ — Restructuring charges 10 3 13 Payments (1 ) — (1 ) Accrued liability at December 31, 2014 $ 9 $ 3 $ 12 Restructuring charges 1 3 4 Payments (9 ) (4 ) (13 ) Accrued liability at December 31, 2015 $ 1 $ 2 $ 3

Related Party Transactions

Related Party Transactions	12 Months Ended
	Dec. 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 years ended December 31, 2015, 2014 and 2013 . During each of the years ended December 31, 2015, 2014 and 2013 , the Company recognized expense under the Management Consulting Agreement of $3 . This amount is included in “Other operating expense (income), net” in the Company’s 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 was renewed for one year starting October 2015 and is subject to termination by either the Company or MPM, without cause, on not less than 30 days’ written notice, and expires in October 2016 (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 years ended December 31, 2015, 2014 and 2013 , the Company incurred approximately $70 , $131 and $ 121 , respectively, of net costs for shared services and MPM incurred approximately $60 , $99 and $92 , respectively, of net costs for shared services. Included in the net costs incurred during the years ended December 31, 2015, 2014 and 2013 , were net billings from the Company to MPM of $35 , $49 and $31 , respectively, to bring the percentage of total net incurred costs for shared services under the Shared Services Agreement to the applicable allocation percentage. The allocation percentage for 2015 changed from 2014 from 57% to 54% for the Company and 43% to 46% for MPM. 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 $7 and $9 as of December 31, 2015 and 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. The Master Buy/Sell Agreement was renewed for one year starting September 2015. 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 the years ended December 31, 2015 , 2014 and 2013, the Company sold $1 , $1 and less than $1 , respectively, of products to MPM and purchased $3 , $8 and $9 , respectively. A s of December 31, 2015 and 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 for both the years ended December 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 years ended December 31, 2015 and 2014 , the Company purchased approximately $28 and $29 , respectively, of products from MPM under this distribution agreement, and earned $1 from MPM as compensation for acting as distributor of the products. As of December 31, 2015 and 2014 , the Company had $2 of accounts payable to MPM related to the distribution agreement. Purchase of Hexion LLC Debt In 2009, the Company purchased $180 in face value of the outstanding Hexion LLC PIK Debt Facility for $24 , including accrued interest. The loan receivable from Hexion LLC was recorded at its acquisition value of $24 as a reduction of equity in the Consolidated Balance Sheets as Hexion LLC is the Company’s parent. In addition, the Company had not recorded accretion of the purchase discount or interest income as ultimate receipt of these cash flows was under the control of Hexion LLC. During the year ended December 31, 2013, in conjunction with the refinancing transactions in early 2013 (see Note 7), the loan receivable from Hexion LLC was settled for no consideration at the direction of Hexion LLC. As a result, the Company accounted for the settlement of the loan as a distribution to Hexion LLC of $24 , which was recognized in “Paid-in Capital” in the Consolidated Balance Sheets. Additionally, during the year ended December 31, 2013, the Company declared a distribution to Hexion LLC of $208 in connection with the retirement of the outstanding $247 aggregate principal amount of the Hexion LLC’ PIK Facility held by an unaffiliated third party, in conjunction with the refinancing transactions in early 2013. 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 $59 , $114 and $114 for the years ended December 31, 2015, 2014 and 2013 , respectively. Accounts receivable from these affiliates were less than $1 and $11 at December 31, 2015 and 2014 , respectively. The Company also purchases raw materials and services from various Apollo affiliates other than MPM. These purchases were $3 , $5 and $31 for the years ended December 31, 2015, 2014 and 2013 , respectively. The Company had accounts payable to these affiliates of less than $1 at both December 31, 2015 and 2014 . Participation of Apollo Global Securities in Refinancing Transactions In April 2015, Apollo Global Securities, LLC (“AGS”), an affiliate of Apollo, acted as one of the initial purchasers and received less than $ 1 in connection with the sale of the $315 aggregate principal amount of the Company’s 10.00% First-Priority Senior Secured Notes due 2020 (See Note 7). In January 2013, AGS acted as one of the initial purchasers and received approximately $1 in connection with the sale of an additional $1,100 aggregate principal amount of the Company’s 6.625% First-Priority Senior Secured Notes due 2020. AGS also received $1 in structuring fees in connection with the refinancing transactions in early 2013 (See Note 7). Other Transactions and Arrangements Hexion Holdings previously purchased insurance policies which cover the Company. Amounts are billed to the Company annually based on the Company’s relative share of the insurance premiums and amortized over the term of the policy. Hexion Holdings billed the Company $13 for the year ended December 31, 2013. The Company had no accounts payable to Hexion Holdings under these arrangements at December 31, 2015 or 2014 . 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 Consolidated Financial Statements. However, any profit on these transactions is eliminated in the Company’s Consolidated Financial Statements to the extent of the Company’s 50% interest in HAI. Sales and services provided to HAI were $72 , $107 and $104 for the years ended December 31, 2015, 2014 and 2013 , respectively. Accounts receivable from HAI were $1 and $ 8 at December 31, 2015 and 2014 , respectively. Purchases from HAI were $16 , $36 and $31 for the years ended December 31, 2015, 2014 and 2013 , respectively. The Company had accounts payable to HAI of $1 and $ 2 at December 31, 2015 and 2014 , respectively. Additionally, HAI declared dividends to the Company of $19 and $14 during the years ended December 31, 2015 and 2014 , respectively. No amounts remain outstanding related to these previously declared dividends as of December 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. The carrying value of HAI’s assets were $44 and $53 at December 31, 2015 and 2014 , respectively. The carrying value of HAI’s liabilities were $14 and $16 at December 31, 2015 and 2014 , respectively. 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 the year ended December 31, 2015 , the Company issued $5 of discounts to HAI under this agreement. As of December 31, 2015 , $1 remained outstanding under this agreement, all of which is classified in “Other current liabilities” in the Consolidated Balance Sheets. As of December 31, 2014, $7 remained outstanding under this agreement, $5 of which is classified in “Other current liabilities” in the Consolidated Balance Sheets, with the remaining $2 included in “Other long-term liabilities.” The Company sells products and provides services to, and purchases products from, its other joint ventures which are recorded under the equity method of accounting. These sales were $33 , $27 , and $12 for the years ended December 31, 2015, 2014 and 2013 , respectively. Accounts receivable from these joint ventures were $10 and $15 at December 31, 2015 and 2014 , respectively. These purchases were $33 , $26 , and less than $1 for the years ended December 31, 2015, 2014 and 2013 , respectively. The Company had accounts payable to these joint ventures of $2 and $26 at December 31, 2015 and 2014 , respectively. The Company had a loan receivable of $6 as of both December 31, 2015 and 2014 and royalties receivable of $2 as of December 31, 2015 from its unconsolidated forest products joint venture in Russia. As of 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 was classified as restricted cash. In February 2014, the Company made a restricted purpose loan of $50 to Superholdco Finance Corp (“Finco”), a newly formed subsidiary of Hexion Holdings, which was repaid in full during the year ended December 31, 2014 . The loan had a maturity date in February 2015, and bore interest at LIBOR plus 3.75% per annum. The loan was fully collateralized by the assets of Finco. On April 7, 2014, Finco entered into an agreement with MPM under which it purchased approximately $51 of accounts receivable from MPM, paying 95% of the proceeds in cash, with the remaining 5% to be paid in cash when the sold receivables were fully collected. The agreement also appointed MPM to act as the servicer of the receivables on behalf of Finco. Interest incurred under the loan agreement was less than $1 for the year ended December 31, 2014 . As of December 31, 2014 , Finco was deemed to be a VIE, and the Company’s loan to Finco represented a variable interest in Finco. The power to direct the activities that most significantly impact the VIE was shared between the Company and the other related party variable interest entity holder. In July 2015, Finco was dissolved.

Goodwill and Intangibles

Goodwill and Intangibles	12 Months Ended
	Dec. 31, 2015
Goodwill and Intangible Assets Disclosure [Abstract]
Goodwill and Intangible Assets Disclosure [Text Block]	Goodwill and Intangible Assets The Company’s gross carrying amount and accumulated impairments of goodwill consist of the following as of December 31, 2015 and 2014 : 2015 2014 Gross Carrying Amount Accumulated Impairments Accumulated Foreign Currency Translation Net Book Value Gross Carrying Amount Accumulated Impairments Accumulated Foreign Currency Translation Net Book Value Epoxy, Phenolic and Coating Resins $ 111 $ (57 ) $ — $ 54 $ 101 $ (57 ) $ 2 $ 46 Forest Products Resins 81 — (13 ) 68 81 — (8 ) 73 Total $ 192 $ (57 ) $ (13 ) $ 122 $ 182 $ (57 ) $ (6 ) $ 119 The changes in the net carrying amount of goodwill by segment for the years ended December 31, 2015 and 2014 are as follows: Epoxy, Phenolic and Coating Resins Forest Products Resins Total Goodwill balance at December 31, 2013 $ 34 $ 78 $ 112 Acquisitions 13 — 13 Foreign currency translation (1 ) (5 ) (6 ) Goodwill balance at December 31, 2014 46 73 119 Acquisitions 10 — 10 Foreign currency translation (2 ) (5 ) (7 ) Goodwill balance at December 31, 2015 $ 54 $ 68 $ 122 In 2015 , the Company acquired the remaining 50% interest in Momentive Union Specialty Chemicals Ltd, a joint venture in China, from its joint venture partner, and the allocation of fair value to the assets acquired and liabilities assumed at the date of acquisition resulted in $10 being allocated to goodwill (see Note 13). In 2014 , the Company acquired a manufacturing facility in Shreveport, Louisiana, and the allocation of fair value to the assets acquired and liabilities assumed at the date of acquisition resulted in $13 being allocated to goodwill (see Note 13). The Company’s intangible assets with identifiable useful lives consist of the following as of December 31, 2015 and 2014 : 2015 2014 Gross Carrying Amount Accumulated Impairments Accumulated Amortization Net Book Value Gross Carrying Amount Accumulated Impairments Accumulated Amortization Net Book Value Patents and technology $ 112 $ — $ (85 ) $ 27 $ 112 $ — $ (78 ) $ 34 Customer lists and contracts 109 (17 ) (69 ) 23 109 (17 ) (62 ) 30 Other 25 — (10 ) 15 25 — (8 ) 17 Total $ 246 $ (17 ) $ (164 ) $ 65 $ 246 $ (17 ) $ (148 ) $ 81 The impact of foreign currency translation on intangible assets is included in accumulated amortization. In 2014, in conjunction with the acquisition of the manufacturing facility in Shreveport, Louisiana discussed above, the Company recorded other amortizable intangible assets of $16 , which primarily consisted of customer lists and contracts (see Note 13). Total intangible amortization expense for the years ended December 31, 2015, 2014 and 2013 was $13 , $14 and $13 , respectively. Estimated annual intangible amortization expense for 2016 through 2020 is as follows: 2016 $ 13 2017 9 2018 8 2019 8 2020 8

Fair Value

Fair Value	12 Months Ended
	Dec. 31, 2015
Fair Value Disclosures [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 December 31, 2015 , the Company had derivative liabilities of $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 years ended December 31, 2015 and 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 December 31, 2015 and 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-recurring Fair Value Measurements Long-Lived and Amortizable Intangible Assets Following is a summary of losses as a result of the Company measuring long-lived assets at fair value on a non-recurring basis during the years ended December 31, 2015, 2014 and 2013 , all of which were valued using Level 3 inputs. Year Ended December 31, 2015 2014 2013 Long-lived assets held and used $ 4 $ 5 $ 111 Long-lived assets held for disposal/abandonment 2 — 13 Total $ 6 $ 5 $ 124 In 2015, as a result of the likelihood that certain long-lived assets would be disposed of before the end of their estimated useful lives resulting in lower future cash flows associated with these assets, the Company wrote down long-lived assets with a carrying value of $5 to fair value of $1, resulting in an impairment charge of $4 within its Epoxy, Phenolic and Coating Resins segment. In 2015, as a result of the Company’s decision to dispose of certain long-lived assets before the end of their estimated useful lives, the Company wrote down long-lived assets with a carrying value of $2 to fair value of $0, resulting in an impairment charge of $2 within its Forest Products Resins segment. In 2014, as a result of the likelihood that certain long-lived assets would be disposed of before the end of their estimated useful lives resulting in lower future cash flows associated with these assets, the Company wrote down long-lived assets with a carrying value of $5 to fair value of $0 , resulting in an impairment charge of $5 within its Epoxy, Phenolic and Coating Resins segment. In 2013, the Company significantly lowered its forecast of estimated earnings and cash flows for its epoxy business from those previously projected. This was due to sustained overcapacity in the epoxy resins market throughout 2013 and increased competition from Asian imports, which resulted in a significant decrease in earnings and cash flows in the epoxy business in the fourth quarter of 2013. Additionally, the Company expected continued overcapacity in the epoxy resins market. As a result, the Company wrote down long-lived assets with a carrying value of $207 to fair value of $103 , resulting in an impairment charge of $104 within its Epoxy, Phenolic and Coating Resins segment. These assets were valued by using a discounted cash flow analysis based on assumptions that market participants would use. Significant unobservable inputs in the discounted cash flow analysis included projected long-term future cash flows, projected growth rates and discount rates associated with these long-lived assets. Future projected long-term cash flows and growth rates were derived from models based upon forecasts prepared by the Company’s management. These projected cash flows were discounted using a rate of 14% . In 2013, as a result of the likelihood that certain long-lived assets would be disposed of before the end of their estimated useful lives resulting in lower future cash flows associated with these assets, the Company wrote down long-lived assets with a carrying value of $8 to fair value of $1 , resulting in an impairment charge of $7 within its Epoxy, Phenolic and Coating Resins segment. These assets were valued by using a discounted cash flow analysis based on assumptions that market participants would use. Significant unobservable inputs in the model included projected short-term future cash flows associated with these long-lived assets through the projected disposal date. Future projected short-term cash flows were derived from forecast models based upon budgets prepared by the Company’s management. In 2013, as a result of the Company’s decision to dispose of certain long-lived assets before the end of their estimated useful lives, the Company wrote down long-lived assets with a carrying value of $13 to fair value of $0 , resulting in an impairment charge of $13 within its Epoxy, Phenolic and Coating Resins segment. Goodwill As of October 1, 2013, the estimated fair value of the Company’s epoxy reporting unit was significantly less than the carrying value of the net assets of the reporting unit. In estimating the fair value of the epoxy reporting unit, the Company relied solely on a discounted cash flow model income approach. This was due to the Company’s belief that the reporting unit’s EBITDA, a key input under the market approach, was not representative and consistent with the reporting unit’s historical performance and long-term outlook and, therefore, was not consistent with assumptions that a market participant would use in determining the fair value of the reporting unit. To measure the amount of the goodwill impairment, the Company allocated the estimated fair value of the reporting unit to the reporting unit’s assets and liabilities. As a result of this allocation, the Company estimated that the implied fair value of the epoxy reporting unit’s goodwill was $0 . As such, the entire epoxy reporting unit’s goodwill balance of $57 was impaired during the fourth quarter of 2013. Key assumptions used in the determination of the fair value of the epoxy reporting unit’s assets included estimated replacement costs for similar long-lived assets and projections of future revenues over a multi-year period, both of which would be deemed unobservable inputs (Level 3). Non-derivative Financial Instruments The following table summarizes the carrying amount and fair value of the Company’s non-derivative financial instruments: Carrying Amount (1) Fair Value Level 1 Level 2 Level 3 Total December 31, 2015 Debt $ 3,829 $ — $ 2,560 $ 10 $ 2,570 December 31, 2014 Debt $ 3,834 $ — $ 3,386 $ 9 $ 3,395 (1) Debt carrying amounts exclude unamortized deferred debt issuance costs. 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	12 Months Ended
	Dec. 31, 2015
Debt and Capital Lease Obligations [Abstract]
Debt Disclosure [Text Block]	Debt and Lease Obligations Debt outstanding at December 31, 2015 and 2014 is as follows: 2015 2014 Long-Term Due Within One Year Long-Term Due Within One Year ABL Facility $ — $ — $ 60 $ — Senior Secured Notes: 6.625% First-Priority Senior Notes due 2020 (includes $4 and $6 of unamortized debt premium at December 31, 2015 and 2014, respectively) 1,554 — 1,556 — 10.00% First-Priority Senior Secured Notes due 2020 315 — — — 8.875% Senior Secured Notes due 2018 (includes $2 and $3 of unamortized discount at December 31, 2015 and 2014, respectively) 995 — 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 Other Borrowings: Australia Facility due 2017 at 4.5% and 5.1% at December 31, 2015 and 2014, respectively 29 3 36 4 Brazilian bank loans at 10.9% and 7.5% at December 31, 2015 and 2014, respectively 5 42 9 47 Capital Leases 9 1 8 1 Other at 4.7% and 4.0% at December 31, 2015 and 2014, respectively 5 34 12 27 Unamortized debt issuance costs (51 ) — (57 ) — Total $ 3,698 $ 80 $ 3,678 $ 99 2015 Debt Transactions In April 2015, the Company issued $315 aggregate principal amount of 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 ABL Facility (see below) 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. In July 2015, the Company entered into an amendment to its ABL Facility (see below), which was completed in November 2015, under which certain of the Company’s subsidiaries are borrowers, to (i) add one of its German subsidiaries as a borrower and one of its German subsidiaries as a guarantor and (ii) expand its borrowing base to include certain machinery and equipment in certain foreign jurisdictions, subject to customary reserves. During the second half of 2015, the Company repurchased $203 of its 8.875% Senior Secured Notes due 2018 on the open market for total cash of $160 . These transactions resulted in a gain of $41 , which represents the difference between the carrying value of the repurchased debt and the cash paid for the repurchases, less the proportionate amount of unamortized deferred financing fees and debt discounts that were written off in conjunction with the repurchases. This amount is recorded in “Gain on debt extinguishment” in the Consolidated Statements of Operations. ABL Facility In March 2013, the Company entered into a $400 asset-based revolving loan facility, subject to a borrowing base (the “ABL Facility”). The ABL Facility replaced the Company's senior secured credit facilities, which included a $171 revolving credit facility and the $47 synthetic letter of credit facility at the time of the termination of facilities upon the Company's entry into the ABL Facility. The ABL Facility has a five-year term unless, on the date that is 91 days prior to the scheduled maturity of the 8.875% Senior Secured Notes due 2018, more than $50 aggregate principal amount of 8.875% Senior Secured Notes due 2018 is outstanding, in which case the ABL Facility will mature on such earlier date. Availability under the ABL Facility is $400 , subject to a borrowing base based on a specified percentage of eligible accounts receivable and inventory. In 2015, the ABL Facility was amended to include up to $80 million of certain international Property Plant and Equipment as collateral. The borrowers under the ABL Facility include the Company and Hexion Canada Inc., Hexion B.V., Hexion UK Limited and Borden Chemical UK Limited, each a wholly owned subsidiary of the Company. In 2015, the ABL Facility was amended to include Hexion Gmbh as a borrower. The ABL Facility bears interest at a floating rate based on, at the Company's option, an adjusted LIBOR rate plus an initial applicable margin of 2.25% or an alternate base rate plus an initial applicable margin of 1.25% . From and after the date of delivery of the Company's financial statements for the first fiscal quarter ended after the effective date of the ABL Facility, the applicable margin for such borrowings will be adjusted depending on the availability under the ABL Facility. As of December 31, 2015 , the applicable margin for LIBOR rate loans was 1.75% and for alternate base rate loans was 0.75% . In addition to paying interest on outstanding principal under the ABL Facility, the Company is required to pay a commitment fee to the lenders in respect of the unutilized commitments at an initial rate equal to 0.50% per annum, subject to adjustment depending on the usage. The ABL Facility does not have any financial maintenance covenants, other than a fixed charge coverage ratio of 1.0 to 1.0 that only applies if availability under the ABL Facility is less than the greater of (a) $40 and (b) 12.5% of the lesser of the borrowing base and the total ABL Facility commitments at such time. The fixed charge coverage ratio under the credit agreement governing the ABL Facility is generally defined as the ratio of (a) Adjusted EBITDA minus non-financed capital expenditures and cash taxes to (b) debt service plus cash interest expense plus certain restricted payments, each measured on a pro forma basis. The ABL Facility is secured by, among other things, first-priority liens on most of the inventory and accounts receivable and related assets of the Company, its domestic subsidiaries and certain of its foreign subsidiaries (the “ABL Priority Collateral”), and by second-priority liens on certain collateral that generally includes most of the Company’s, its domestic subsidiaries’ and certain of its foreign subsidiaries’ assets other than the ABL Priority Collateral, in each case subject to certain exceptions and permitted liens. Available borrowings under the ABL Facility were $320 as of December 31, 2015 , and there were no outstanding borrowings and $34 of outstanding letters of credit under the ABL Facility as of December 31, 2015 . Senior Secured Notes First-Priority Senior Secured Notes In January 2013, the Company issued $1,100 aggregate principal amount of 6.625% First-Priority Senior Secured Notes due 2020 at an issue price of 100.75% (the “First-Priority Senior Secured Notes”). The Company used the net proceeds of $1,108 ( $1,100 plus a premium of $8 ) to (i) repay approximately $910 of term loans under the Company’s senior secured credit facilities, (ii) purchase $89 aggregate principal amount of the Company’s Floating Rate Second-Priority Senior Secured Notes due 2014 (the “Floating Rate Notes”) in a tender offer, (iii) satisfy and discharge the remaining $31 aggregate principal amount of the Floating Rate Notes, which were redeemed on March 2, 2013 at a redemption price equal to 100% plus accrued and unpaid interest to the redemption date, (iv) pay related transaction costs and expenses and (v) provide incremental liquidity of $54 . In March 2012, the Company issued $450 aggregate principal amount of 6.625% First-Priority Senior Secured Notes due 2020 at an issue price of 100%. The Company used the net proceeds, together with cash on hand to repay approximately $454 aggregate principal amount of existing term loans maturing May 5, 2013 under the Company’s senior secured credit facilities, effectively extending these maturities by an additional seven years. Collectively, these transactions are referred to as the “March 2012 Refinancing Transactions.” The First-Priority Senior Secured Notes are due on April 15, 2020 and are secured by first-priority liens on collateral that generally includes most of the Company's and its domestic subsidiaries' assets other than inventory and accounts receivable and related assets (the “Notes Priority Collateral”), and by second-priority liens on the domestic portion of the collateral for the ABL Facility (the “ABL Priority Collateral”), 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. 10.00% First-Priority Senior Secured Notes In April 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 ABL facility at the closing of the offering. The New First Lien Notes are due April 15, 2020 and 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. 8.875% Senior Secured Notes In January 2013 the Company also issued $200 aggregate principal amount of 8.875% Senior Secured Notes due 2018 at an issue price of 100% (the “New Senior Secured Notes”) and mature on February 1, 2018. The New Senior Secured Notes were issued to lenders in exchange for loans of Hexion LLC, which were retired in full. In January 2010, through the Company’s wholly owned finance subsidiaries, Hexion U.S. Finance Corp. and Hexion Nova Scotia Finance, ULC, the Company issued $1,000 aggregate principal amount of 8.875% Senior Secured Notes due 2018. The priority of the collateral liens securing the 8.875% Senior Secured Notes is senior to the collateral liens securing the existing Second-Priority Senior Secured Notes, and is junior to the collateral liens securing the Company’s First-Priority Senior Secured Notes. Second-Priority Senior Secured Notes In November 2010, through the Company’s wholly owned finance subsidiaries, Hexion U.S. Finance Corp. and Hexion Nova Scotia Finance, ULC, the Company refinanced its existing 9.75% Second-Priority Senior Secured Notes due 2014 (the “Old Notes”) through the issuance of $574 aggregate principal amount of 9.00% Second-Priority Senior Secured Notes due 2020, which mature on November 15, 2020 (the “New Notes”). $440 aggregate principal amount was offered through a private placement with unaffiliated investors (the “Offering”). The remaining $134 aggregate principal amount of the Notes was issued in exchange for $127 aggregate principal amount of the Old Notes that were held by an affiliate of Apollo Global Management, LLC at the time of the Offering (the “Apollo Exchange”). The exchange ratio was determined based on the consideration offered to holders of the Old Notes to redeem the Old Notes, which was intended to give Apollo an aggregate value equivalent to that which it would have received if it had received the total consideration upon the Company’s redemption of the Old Notes and used the proceeds received to invest in the New Notes. The new debt issued to Apollo has the same terms as the notes issued by the Company in the Offering. Debentures Origination Date Interest Payable Early Redemption 9.2% debentures due 2021 March 1991 March 15 September 15 None 7.875% debentures due 2023 May 1993 February 15 August 15 None 8.375% sinking fund debentures due 2016 April 1986 April 15 October 15 April 2006 The 8.375% debentures were fully repaid in 2015 using proceeds from the issuance of the New First Lien Notes. Other Borrowings The Company’s Australian Term Loan Facility has a variable interest rate equal to the 90 day Australian or New Zealand Bank Bill Rates plus an applicable margin. The agreement also provides access to a $10 revolving credit facility. There were no outstanding borrowings under the revolving credit facility at December 31, 2015 or 2014 . The Brazilian bank loans represent various bank loans, primarily for working capital purposes and to finance the construction of a manufacturing facility in 2010. The Company’s capital leases are classified as debt on the Consolidated Balance Sheets and range from one to fifteen year terms for equipment, pipeline, land and buildings. The Company’s operating leases consist primarily of vehicles, equipment, tank cars, land and buildings. General The Company and certain of its domestic subsidiaries have pledged, to the applicable collateral agents, 100% of non-voting and 65% of voting equity interests in the Company’s and such domestic subsidiaries’ first-tier foreign subsidiaries, in each case to secure the obligations of the Company and the other domestic obligors under the ABL Facility, the 6.625% First-Priority Senior Secured Notes, 8.875% Senior Secured Notes and 9.00% Second-Priority Senior Secured Notes. As of December 31, 2015 , the Company was in compliance with all covenants included in the agreements governing its outstanding indebtedness, including the ABL Facility. As of December 31, 2015 , the Company did not satisfy the Adjusted EBITDA to fixed charges incurrence test contained within the indentures that govern our 6.625% First-Priority Senior Secured Notes, 8.875% Senior Secured Notes and 9.00% Second-Priority Senior Secured Notes. As a result, the Company is subject to restrictions on its ability to incur additional indebtedness or to make investments; however, there are exceptions to these restrictions, including exceptions that permit indebtedness under the ABL Facility (available borrowings of which were $320 at December 31, 2015 ). Scheduled Maturities Aggregate maturities of debt, minimum payments under capital leases and minimum rentals under operating leases at December 31, 2015 for the Company are as follows: Year Debt Minimum Rentals Under Operating Leases Minimum Payments Under Capital Leases 2016 $ 80 $ 32 $ 2 2017 35 24 2 2018 999 16 2 2019 1 10 2 2020 2,439 4 2 2021 and thereafter 263 9 5 Total minimum payments $ 3,817 $ 95 15 Less: Amount representing interest (5 ) Present value of minimum payments $ 10 The Company’s operating leases consist primarily of vehicles, equipment, land and buildings. Rental expense under operating leases amounted to $35 , $36 , and $36 for each of the years ended December 31, 2015 , 2014 and 2013 , respectively.

Guarantees, Indemnifications an

Guarantees, Indemnifications and Warranties	12 Months Ended
	Dec. 31, 2015
Guarantees, Indemnifications and Warranties [Abstract]
Guarantees [Text Block]	Guarantees, Indemnifications and Warranties Standard Guarantees / Indemnifications In the ordinary course of business, the Company enters into a number of agreements that contain standard guarantees and indemnities where the Company may indemnify another party for, among other things, breaches of representations and warranties. These guarantees or indemnifications are granted under various agreements, including those governing (i) purchases and sales of assets or businesses, (ii) leases of real property, (iii) licenses of intellectual property, (iv) long-term supply agreements, (v) employee benefits services agreements and (vi) agreements with public authorities on subsidies for designated research and development projects. These guarantees or indemnifications are for the benefit of the (i) buyers in sale agreements and sellers in purchase agreements, (ii) landlords or lessors in lease contracts, (iii) licensors or licensees in license agreements, (iv) vendors or customers in long-term supply agreements, (v) service providers in employee benefits services agreements and (vi) governments or agencies subsidizing research or development. In addition, the Company guarantees some of the payables of its subsidiaries to purchase raw materials in the ordinary course of business. These parties may also be indemnified against any third party claim resulting from the transaction that is contemplated in the underlying agreement. Additionally, in connection with the sale of assets and the divestiture of businesses, the Company may agree to indemnify the buyer for liabilities related to the pre-closing operations of the assets or businesses sold. Indemnities for pre-closing operations generally include tax liabilities, environmental liabilities and employee benefit liabilities that are not assumed by the buyer in the transaction. Indemnities related to the pre-closing operations of sold assets normally do not represent additional liabilities to the Company, but simply serve to protect the buyer from potential liability associated with the Company’s existing obligations at the time of sale. As with any liability, the Company has accrued for those pre-closing obligations that it considers to be probable and reasonably estimable. The amounts recorded at December 31, 2015 and 2014 are not significant. While some of these guarantees extend only for the duration of the underlying agreement, many survive the expiration of the term of the agreement or extend into perpetuity (unless they are subject to a legal statute of limitations). There are no specific limitations on the maximum potential amount of future payments that the Company could be required to make under its guarantees, nor is the Company able to estimate the maximum potential amount of future payments to be made under these guarantees because the triggering events are not predictable. Our corporate charter also requires us to indemnify, to the extent allowed by New Jersey state corporate law, our directors and officers as well as directors and officers of our subsidiaries and other agents against certain liabilities and expenses incurred by them in carrying out their obligations. Warranties The Company does not make express warranties on its products, other than that they comply with the Company’s specifications; therefore, the Company does not record a warranty liability. Adjustments for product quality claims are not material and are charged against net sales.

Commitments and Contingencies

Commitments and Contingencies	12 Months Ended
	Dec. 31, 2015
Commitments and Contingencies [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 December 31, 2015 , the amount of the assessment, including tax, penalties, monetary correction and interest, is 43 Brazilian reais, or approximately $11 . The following table summarizes all probable environmental remediation, indemnification and restoration liabilities, including related legal expenses, at December 31, 2015 and 2014 : Liability Range of Reasonably Possible Costs as of 12/31/15 Site Description December 31, 2015 December 31, 2014 Low High Geismar, LA $ 15 $ 15 $ 9 $ 22 Superfund and offsite landfills – allocated share: Less than 1% 1 — — 2 Equal to or greater than 1% 7 7 5 14 Currently-owned 5 9 4 9 Formerly-owned: Remediation 33 30 31 46 Monitoring only — 1 — 1 Total $ 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 December 31, 2015 and 2014 , $13 and $12 , respectively, have been included in “Other current liabilities” in the 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 December 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 22 years. The range of possible outcomes is discounted in a similar manner. The undiscounted liability, which is expected to be paid over the next 22 years , is approximately $18 . 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. The Company signed a settlement agreement with the current owner and past owner of the site, which provides the Company will pay $10 over three annual installments in fulfillment of the contribution claim against the Company for past remediation costs. Additionally, the Company accepted 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 $11 . 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 $4 and $12 at December 31, 2015 and 2014 , respectively, for all non-environmental legal defense costs incurred and settlement costs that it believes are probable and estimable. At December 31, 2015 and 2014 , $3 and $9 , respectively, has been included in “Other current liabilities” in the Consolidated Balance Sheets with the remaining amount included in “Other long-term liabilities.” Following is a discussion of significant non-environmental legal proceedings: Other Legal Matters —The Company is involved in various other product liability, commercial and employment litigation, personal injury, property damage and other legal proceedings in addition to those described above, including actions that allege harm caused by products the Company has allegedly made or used, containing silica, vinyl chloride monomer and asbestos. The Company believes it has adequate reserves and that it is not reasonably possible that a loss exceeding amounts already reserved would be material. Furthermore, the Company has insurance to cover claims of these types. Other Commitments and Contingencies The Company has entered into contractual agreements with third parties for the supply of site services, utilities, materials and facilities and for operation and maintenance services necessary to operate certain of the Company’s facilities on a stand-alone basis. The duration of the contracts range from less than one year to 20 years, depending on the nature of services. These contracts may be terminated by either party under certain conditions as provided for in the respective agreements; generally, 90 days notice is required for short-term contracts and three years notice is required for longer-term contracts (generally those contracts in excess of five years). Contractual pricing generally includes a fixed and variable component. In addition, the Company has entered into contractual agreements with third parties to purchase feedstocks or other services. The terms of these agreements vary from one to fifteen years and may be extended at the Company’s request and are cancelable by either party as provided for in each agreement. Feedstock prices are based on market prices less negotiated volume discounts or cost input formulas. The Company is required to make minimum annual payments under these contracts as follows: Year Minimum Annual Purchase Commitments 2016 $ 293 2017 241 2018 112 2019 105 2020 95 2021 and beyond 84 Total minimum payments 930 Less: Amount representing interest (60 ) Present value of minimum payments $ 870

Pension and Postretirement Expe

Pension and Postretirement Expense	12 Months Ended
	Dec. 31, 2015
Pension and Postretirement Expense [Abstract]
Pension and Other Postretirement Benefits Disclosure [Text Block]	Pension and Non-Pension Postretirement Benefit Plans The Company sponsors defined benefit pension plans covering most U.S. associates and certain non-U.S. associates primarily in Netherlands, Germany, Canada, France and Belgium. Benefits under these plans are generally based on eligible compensation and / or years of credited service. Retirement benefits in other foreign locations are primarily structured as defined contribution plans. During 2009 the Company implemented a change in its U.S. retirement benefits to shift to a defined contribution platform. Benefits under the defined benefit U.S. pension plan were frozen and the Company added an annual Company contribution to the U.S. defined contribution plan for eligible participants. The Company also provides non-pension postretirement benefit plans to certain U.S. associates, to Canadian associates, to Brazilian associates and to certain associates in the Netherlands. The U.S. benefit primarily consists of a life insurance benefit for a grandfathered group of retirees, for which the premiums are paid by the Company. In addition, some US retirees are eligible to participate in the medical plans offered to active associates; however, the retirees’ cost for this coverage depends on the maximum plan benefit and the retiree premium, which is equal to 175% of the active associate premium. The Canadian plans provide retirees and their dependents with medical and life insurance benefits, which are supplemental benefits to the respective provincial healthcare plan in Canada. The Brazilian plan became effective in 2012 as a result of a change in certain regulations, and provides retirees that contributed towards coverage while actively employed, with access to medical benefits, with the retiree being responsible for 100% of the premiums. In 2014, the plan was amended such that 100% of the premiums of active employees are paid by the Company. The Netherlands' plan provides a lump sum payment at retirement for grandfathered associates. The following table presents the change in benefit obligation, change in plan assets and components of funded status for the Company’s defined benefit pension and non-pension postretirement benefit plans for the years ended December 31: Pension Benefits Non-Pension Postretirement Benefits 2015 2014 2015 2014 U.S. Plans Non-U.S. Plans U.S. Plans Non-U.S. Plans U.S. Plans Non-U.S. Plans U.S. Plans Non-U.S. Plans Change in Benefit Obligation Benefit obligation at beginning of year $ 281 $ 564 $ 278 $ 470 $ 9 $ 11 $ 12 $ 12 Service cost 3 16 3 14 — — — — Interest cost 10 12 11 17 — 1 1 1 Actuarial (gains) losses (20 ) (31 ) 33 142 — (1 ) (3 ) 1 Foreign currency exchange rate changes — (61 ) — (68 ) — (2 ) — (1 ) Benefits paid (22 ) (9 ) (17 ) (10 ) (1 ) — (1 ) (1 ) Plan amendments — — — (2 ) (1 ) — — (1 ) Expenses paid from assets (3 ) — — — — — — — Plan settlements — — (27 ) — — — — — Employee contributions — 1 — 1 — — — — Benefit obligation at end of year $ 249 $ 492 $ 281 $ 564 $ 7 $ 9 $ 9 $ 11 Change in Plan Assets Fair value of plan assets at beginning of year $ 230 $ 351 $ 240 $ 299 $ — $ — $ — $ 1 Actual return on plan assets (4 ) (4 ) 17 83 — — — — Foreign currency exchange rate changes — (37 ) — (45 ) — — — — Employer contributions 9 14 13 23 1 — 1 — Benefits paid (22 ) (9 ) (17 ) (10 ) (1 ) — (1 ) (1 ) Expenses paid from assets (3 ) — — — — — — — Plan settlements — — (23 ) — — — — — Employee contributions — 1 — 1 — — — — Fair value of plan assets at end of year 210 316 230 351 — — — — Funded status of the plan at end of year $ (39 ) $ (176 ) $ (51 ) $ (213 ) $ (7 ) $ (9 ) $ (9 ) $ (11 ) Pension Benefits Non-Pension Postretirement Benefits 2015 2014 2015 2014 U.S. Plans Non-U.S. Plans U.S. Plans Non-U.S. Plans U.S. Plans Non-U.S. Plans U.S. Plans Non-U.S. Plans Amounts recognized in the Consolidated Balance Sheets at December 31 consist of: Other current liabilities $ (1 ) $ (5 ) $ (1 ) $ (5 ) $ (1 ) $ — $ — $ — Long-term pension and post employment benefit obligations (38 ) (171 ) (50 ) (208 ) (6 ) (9 ) (9 ) (11 ) Accumulated other comprehensive loss (income) 1 (4 ) 2 (4 ) (3 ) 2 (3 ) 1 Net amounts recognized $ (38 ) $ (180 ) $ (49 ) $ (217 ) $ (10 ) $ (7 ) $ (12 ) $ (10 ) Amounts recognized in Accumulated other comprehensive income at December 31 consist of: Net prior service cost (benefit) $ 1 $ (5 ) $ 2 $ (5 ) $ (1 ) $ 3 $ — $ 2 Deferred income taxes — 1 — 1 (2 ) (1 ) (3 ) (1 ) Net amounts recognized $ 1 $ (4 ) $ 2 $ (4 ) $ (3 ) $ 2 $ (3 ) $ 1 Accumulated benefit obligation $ 249 $ 458 $ 281 $ 518 Accumulated benefit obligation for funded plans 247 308 279 342 Pension plans with underfunded or non-funded accumulated benefit obligations at December 31: Aggregate projected benefit obligation $ 249 $ 167 $ 281 $ 215 Aggregate accumulated benefit obligation 249 158 281 201 Aggregate fair value of plan assets 210 8 230 23 Pension plans with projected benefit obligations in excess of plan assets at December 31: Aggregate projected benefit obligation $ 249 $ 492 $ 281 $ 563 Aggregate fair value of plan assets 210 316 230 351 The foreign currency impact reflected in these rollforward tables are primarily for changes in the euro versus the U.S. dollar. The Pension Protection Act of 2006 (the “2006 PPA”) provides for minimum funding levels on U.S. plans, and plans not meeting the minimum funding requirement may be subject to certain restrictions. During 2012, 2011 and 2010, the Company’s U.S. qualified pension plan was under the minimum funding level as measured under the 2006 PPA, resulting in restrictions on lump sum payments to 50%. On September 30, 2013, the U.S. Plan’s Adjusted Funding Target Attainment Percentage (“AFTAP”) was certified as being above the 80% minimum funding level and as a result the lump sum restrictions were lifted in October 2013. Following are the components of net pension and postretirement (benefit) expense recognized for the years ended December 31, 2015 , 2014 and 2013 : Pension Benefits U.S. Plans Non-U.S. Plans 2015 2014 2013 2015 2014 2013 Service cost $ 3 $ 3 $ 3 $ 16 $ 14 $ 14 Interest cost on projected benefit obligation 10 11 10 12 17 18 Expected return on assets (15 ) (17 ) (16 ) (13 ) (15 ) (14 ) Amortization of prior service cost — — — — — 1 Unrealized actuarial loss (gain) — 29 (27 ) (16 ) 80 (41 ) Net (benefit) expense $ (2 ) $ 26 $ (30 ) $ (1 ) $ 96 $ (22 ) Non-Pension Postretirement Benefits U.S. Plans Non-U.S. Plans 2015 2014 2013 2015 2014 2013 Service cost $ — $ — $ — $ — $ — $ 1 Interest cost on projected benefit obligation — 1 — 1 1 1 Amortization of prior service benefit — — (1 ) — — — Unrealized actuarial (gain) loss — (4 ) (2 ) (1 ) 2 (3 ) Net (benefit) expense $ — $ (3 ) $ (3 ) $ — $ 3 $ (1 ) The following amounts were recognized in “Accumulated other comprehensive loss” during the year ended December 31, 2015 : Pension Benefits Non-Pension Postretirement Benefits Total U.S. Plans Non-U.S. Plans U.S. Plans Non-U.S. Plans U.S. Plans Non-U.S. Plans Prior service (benefit) cost from plan amendments $ (1 ) $ — $ (1 ) $ 1 $ (2 ) $ 1 Deferred income taxes — — 1 — 1 — (Gain) loss recognized in accumulated other comprehensive loss, net of tax $ (1 ) $ — $ — $ 1 $ (1 ) $ 1 The amounts in “Accumulated other comprehensive loss” that are expected to be recognized as components of net periodic benefit cost (benefit) during the next fiscal year are less than $1 . Determination of actuarial assumptions The Company’s actuarial assumptions are determined based on the demographics of the population, target asset allocations for funded plans, regional economic trends, statutory requirements and other factors that could impact the benefit obligation and plan assets. For our European plans, most assumptions are set by country, as the plans within these countries have similar demographics, and are impacted by the same regional economic trends and statutory requirements. The discount rates selected reflect the rate at which pension obligations could be effectively settled. The Company selects the discount rates based on cash flow models using the yields of high-grade corporate bonds or the local equivalent with maturities consistent with the Company’s anticipated cash flow projections. Beginning in 2015, the Company’s pension and OPEB liabilities and related service and interest cost are calculated using a split-rate interest discounting methodology, whereby expected future cash flows related to these liabilities are discounted using multiple interest rates on a forward curve that correspond to the timing of the expected cash flows. The Company believes this new approach provides a more precise measurement of service and interest costs. This change did not impact the measurement of current year pension and OPEB liabilities and the impact on service and interest costs going forward is not expected to be significant. The expected rates of future compensation level increases are based on salary and wage trends in the chemical and other similar industries, as well as the Company’s specific long-term compensation targets by country. Input is obtained from the Company’s internal Human Resources group and from outside actuaries. These rates include components for wage rate inflation and merit increases. The expected long-term rates of return on plan assets are determined based on the plans’ current and projected asset mix. To determine the expected overall long-term rate of return on assets, the Company takes into account the rates on long-term debt investments held within the portfolio, as well as expected trends in the equity markets, for plans including equity securities. Peer data and historical returns are reviewed and the Company consults with its actuaries, as well as the Plan’s investment advisors, to confirm that the Company’s assumptions are reasonable. The weighted average rates used to determine the benefit obligations were as follows at December 31, 2015 and 2014 : Pension Benefits Non-Pension Postretirement Benefits 2015 2014 2015 2014 U.S. Plans Non-U.S. Plans U.S. Plans Non-U.S. Plans U.S. Plans Non-U.S. Plans U.S. Plans Non-U.S. Plans Discount rate 4.1 % 2.3 % 3.7 % 2.2 % 3.4 % 5.5 % 3.4 % 6.1 % Rate of increase in future compensation levels — 2.4 % — 3.0 % — — — — The weighted average assumed health care cost trend rates are as follows at December 31: Health care cost trend rate assumed for next year — — — — 7.0 % 6.2 % 7.5 % 6.3 % Rate to which the cost trend rate is assumed to decline (the ultimate trend rate) — — — — 4.5 % 4.5 % 4.5 % 4.5 % Year that the rate reaches the ultimate trend rate — — — — 2029 2030 2029 2030 The weighted average rates used to determine net periodic pension expense (benefit) were as follows for the years ended December 31, 2015 , 2014 and 2013 : Pension Benefits U.S. Plans Non-U.S. Plans 2015 2014 2013 2015 2014 2013 Discount rate 3.7 % 4.4 % 3.5 % 2.2 % 3.6 % 3.5 % Rate of increase in future compensation levels — — — 3.0 % 3.0 % 3.0 % Expected long-term rate of return on plan assets 7.0 % 7.3 % 8.0 % 3.8 % 4.8 % 4.8 % Non-Pension Postretirement Benefits U.S. Plans Non-U.S. Plans 2015 2014 2013 2015 2014 2013 Discount rate 3.4 % 4.2 % 3.3 % 6.1 % 7.2 % 4.3 % A one-percentage-point change in the assumed health care cost trend rates would change the projected benefit obligation for international non-pension postretirement benefits by $2 and service cost and interest cost by a negligible amount. The impact on U.S. plans is negligible. Pension Investment Policies and Strategies The Company’s investment strategy for the assets of its North American defined benefit pension plans is to maximize the long-term return on plan assets using a mix of equities, fixed income and alternative investments with a prudent level of risk. Risk tolerance is established through careful consideration of plan liabilities, plan funded status and expected timing of future cash flow requirements. The investment portfolio contains a diversified blend of equity, fixed-income and alternative investments. For U.S. plans, equity investments are also diversified across U.S. and international stocks, as well as growth, value and small and large capitalization investments, while the Company’s Canadian plan includes a blend of Canadian securities with U.S. and other foreign investments. The alternative investments are allocated in a diversified fund structure with exposure to a variety of hedge fund strategies. Investment risk and performance is measured and monitored on an ongoing basis through periodic investment portfolio reviews, annual liability measurements and periodic asset and liability studies. As plan funded status changes, adjustments to the diversified portfolio may be considered to reduce funded status volatility and better match the duration of plan liabilities. The Company periodically reviews its target allocation of North American plan assets among the various asset classes. The targeted allocations are based on anticipated asset performance, discussions with investment professionals and on the projected timing of future benefit payments. In 2012 the U.S. Asset Investment Policy was updated to reflect an update in the Company's investment strategy to invest in long-term debt securities that more closely match the projected future cash flows of the Plan. The Company observes local regulations and customs governing its European pension plans in determining asset allocations, which generally require a blended weight leaning toward more fixed income securities, including government bonds. Actual Target 2016 2015 2014 Weighted average allocations of U.S. pension plan assets at December 31: Equity securities 32 % 29 % 36 % Debt securities 55 % 59 % 54 % Cash, short-term investments and other 13 % 12 % 10 % Total 100 % 100 % 100 % Weighted average allocations of non-U.S. pension plan assets at December 31: Equity securities 21 % 19 % 21 % Debt securities 77 % 79 % 79 % Cash, short-term investments and other 2 % 2 % — % Total 100 % 100 % 100 % Fair Value of Plan Assets 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. In accordance the Company’s adoption of ASU 2015-07 in 2015, certain investments measured at net asset value (“NAV”), as a practical expedient for fair value, have been excluded from the fair value hierarchy. The fair value measurements tables presented below have been recasted to conform to the current year presentation under ASU 2015-07. See Note 2 for more information. The following table presents U.S. pension plan investments measured at fair value on a recurring basis as of December 31, 2015 and 2014 : Fair Value Measurements Using 2015 2014 Quoted Prices in Active Markets for Identical Assets (Level 1) Significant Other Observable Inputs (Level 2) Unobserv-able Inputs (Level 3) Total Quoted Prices in Active Markets for Identical Assets (Level 1) Significant Other Observable Inputs (Level 2) Unobserv-able Inputs (Level 3) Total Large cap equity funds (1) $ — $ 38 $ — $ 38 $ — $ 36 $ — $ 36 Small/mid cap equity funds (1) — 5 — 5 — 6 — 6 International equity funds (1) — 25 — 25 — 27 — 27 Fixed income securities (1) — 114 — 114 — 133 — 133 Cash equivalents (2) — 3 — 3 — 2 — 2 $ — $ 185 $ — $ 185 $ — $ 204 $ — $ 204 Investments measured at fair value using net asset value as a practical expedient: Other funds (3) $ 25 $ 26 Total $ 210 $ 230 The following table presents non-U.S. pension plan investments measured at fair value on a recurring basis as of December 31, 2015 and 2014 : Fair Value Measurements Using 2015 2014 Quoted Prices in Active Markets for Identical Assets (Level 1) Significant Other Observable Inputs (Level 2) Unobserv-able Inputs (Level 3) Total Quoted Prices in Active Markets for Identical Assets (Level 1) Significant Other Observable Inputs (Level 2) Unobserv-able Inputs (Level 3) Total Pooled insurance products with fixed income guarantee (1) — 8 — 8 — 8 — 8 $ — $ 8 $ — $ 8 $ — $ 8 $ — $ 8 Investments measured at fair value using net asset value as a practical expedient: Other international equity funds (3) $ 65 $ 68 Other fixed income securities (3) 243 275 Total $ 316 $ 351 (1) Level 2 equity and fixed income securities are primarily in pooled asset and mutual funds and are valued based on underlying net asset value multiplied by the number of shares held. The underlying asset values are based on observable inputs and quoted market prices. (2) Cash equivalents represent investment in a collective short term investment fund, which is a cash sweep for uninvested cash that earns interest monthly. For these investments, book value is assumed to equal fair value due to the short duration of the investment term. (3) Represents investments in commingled funds with exposure to a variety of hedge fund strategies, which are not publicly traded and have ongoing redemption restrictions. The Company’s interest in these investments is measured at net asset value per share as a practical expedient for fair value, which is derived from the underlying asset values in these funds, only some of which represent observable inputs and quoted market prices. In accordance with ASU 2015-07, these investments are excluded from the fair value hierarchy. Projections of Plan Contributions and Benefit Payments The Company expects to make contributions totaling $22 to its defined benefit pension plans in 2016. Estimated future plan benefit payments as of December 31, 2015 are as follows: Pension Benefits Non-Pension Postretirement Benefits Year U.S. Plans Non-U.S. Plans U.S. Plans Non-U.S. Plans 2016 $ 21 $ 10 $ 1 $ — 2017 20 11 1 — 2018 20 11 1 — 2019 19 12 1 — 2020 18 14 1 — 2021-2025 81 90 2 3 Defined Contribution Plans The Company sponsors a number of defined contribution plans for its associates, primarily in the U.S., Canada, Europe and in the Asia-Pacific region. Full-time associates are generally eligible to participate immediately and may make pre-tax and after-tax contributions subject to plan and statutory limitations. For certain plans, the Company has the option to make contributions above the match provided in the plan based on financial performance. As previously discussed, U.S retirement income benefits are provided under the Company's defined contribution plan (the “401(k) Plan”). This plan allows eligible associates to make pre-tax contributions from 1% to 15% of eligible earnings for associates who meet the IRS definition of a highly compensated employee and up to 25% for all other associates up to the federal limits for qualified plans. Associates contributing to the 401k are eligible to receive matching contributions from the Company at 100% on contributions of up to 5% of eligible earnings. In the fourth quarter of 2014, the Company added a match true-up feature to the 401k to ensure eligible participants receive the full matching contributions to which they are entitled. An additional matching contribution may be made if the Company achieves specified annual financial targets established at the beginning of each plan year. In addition, the Company makes an annual retirement contribution ranging from 3% to 7% of eligible compensation depending on years of benefit service. All associates who are actively employed on the last day of the year are eligible for the true-up match and annual retirement contribution, unless otherwise determined by collective bargaining agreements. The Company incurred expense for contributions under its defined contribution plans of $20 , $17 and $15 during the years ended December 31, 2015, 2014 and 2013 , respectively. Non-Qualified and Other Retirement Benefit Plans The Company provides key executives in some locations with non-qualified benefit plans that provide participants with an opportunity to elect to defer compensation or to otherwise provide supplemental retirement benefits in cases where executives cannot fully participate in the defined benefit or defined contribution plans because of plan or local statutory limitations. Most of the Company's supplemental benefit plans are unfunded and benefits are paid from the general assets of the Company. The liabilities related to defined benefit supplemental benefits are included in the previously discussed defined benefit pension disclosures. In December of 2011, the Company adopted a non-qualified defined contribution plan (the “SERP”) that provides an annual employer credits to eligible U.S. associates of 5% of eligible compensation above the IRS limit for qualified plans. The Company can also make discretionary credits under the SERP; however, no participant contributions are permitted. The account credits are made annually to an unfunded phantom account, in the following calendar year. Certain executives also previously earned benefits under U.S. non-qualified executive supplemental plans that were frozen prior to 2010. The Company’s liability for these non-qualified benefit plans was $7 at both December 31, 2015 and 2014 , and is included in “Other long-term liabilities” in the Consolidated Balance Sheets. The Company’s German subsidiaries offer a government subsidized early retirement program to eligible associates called Altersteilzeit or ATZ Plans. The German government provides a subsidy in certain cases where the participant is replaced with a qualifying candidate. The Company had liabilities for these arrangements of $1 and $2 at December 31, 2015 and 2014 , respectively. The Company incurred expense for these plans of less than $1 , $1 and $1 during the years ended December 31, 2015, 2014 and 2013 , respectively. Also included in the Consolidated Balance Sheets at December 31, 2015 and 2014 are other post-employment benefit obligations relating to long-term disability and for liabilities relating to European jubilee benefit plans of $4 and $8 , respectively.

Deficit

Deficit	12 Months Ended
	Dec. 31, 2015
Deficit [Abstract]
Stockholders' Equity Note Disclosure [Text Block]	Deficit Common Stock The Company has 82,556,847 shares of $0.01 par value common stock outstanding at December 31, 2015 . Note Receivable From Parent During the year ended December 31, 2013, in conjunction with the refinancing transactions in 2013, the $24 loan receivable from Hexion LLC, which was initially recorded as a reduction of equity in 2009, was settled for no consideration at the direction of Hexion LLC. As a result, the Company accounted for the settlement of the loan as a distribution to Hexion LLC of $24 , which was recognized in “Paid-in Capital” in the Consolidated Balance Sheets. Additionally, during the year ended December 31, 2013, the Company declared a distribution to Hexion LLC of $208 in connection with the retirement of the outstanding $247 aggregate principal amount of the Hexion LLC’s PIK Facility held by an unaffiliated third party, in conjunction with the refinancing transactions in 2013.

Stock Option Plans and Stock Ba

Stock Option Plans and Stock Based Compensation	12 Months Ended
	Dec. 31, 2015
Stock Option Plans and Stock Based Compensation [Abstract]
Disclosure of Compensation Related Costs, Share-based Payments [Text Block]	Stock Option Plans and Stock Based Compensation The following is a summary of existing stock based compensation plans and outstanding shares as of December 31, 2015 : Plan Name Shares Outstanding Plan Expiration Vesting Terms/Status Option Term Number of Shares Authorized Resolution Performance 2000 Stock Option Plan November 2010 8 yrs 30 days n/a plan expired Tranche A options 17,849 Fully vested Tranche B performance options 35,729 Fully vested Resolution Performance 2000 Non-Employee Directors Option Plan 286,626 November 2010 Fully vested 8 yrs 30 days n/a plan expired Resolution Specialty Materials 2004 Stock Option Plan October 2014 8 yrs 30 days 1,027,197 Tranche A options 21,873 Fully vested Tranche B performance options 43,748 Fully vested Director options 42,799 Fully vested BHI Acquisition Corp. 2004 Stock Incentive Plan August 2014 10 years 3,670,635 Tranche A options 864,463 Fully vested Tranche B performance options 864,463 Fully vested Director options 56,282 Director grants vest upon IPO / change in control Hexion LLC 2007 Long-Term Incentive Plan April 2017 1,700,000 Options to purchase units 230,500 Vest upon attainment of performance targets upon change in control 8 years Restricted stock units 50,000 Fully vested N/A Momentive Performance Materials Holdings LLC 2011 Equity Incentive Plan February 2021 10 years 20,800,000 Unit Options and Restricted Deferred Units (“RDUs”): 2011 Grant Tranche A Options and RDUs Options: 2,315,278 Time-vest ratably over 4 years; Accelerated vesting six months after certain change of control transactions as defined by the 2011 Equity Plan Tranche B Options and RDUs Options: 1,157,632 RDUs: 385,874 Performance-based: Vest upon the earlier of i) the two year anniversary from the date of the achievement of the targeted common unit value following certain corporate transactions or ii) the six month anniversary from the date the targeted common unit value is achieved following certain change of control transactions Tranche C Options and RDUs Options: 1,157,632 RDUs: 385,874 Performance-based: Vest upon the earlier of i) the one year anniversary from the date of the achievement of the targeted common unit value following certain corporate transactions or ii) the six month anniversary from the date the targeted common unit value is achieved following certain change of control transactions 2013 Grant Unit Options 4,134,026 Time-vest ratably over 4 years; Accelerated vesting six months after a change of control event as defined by the 2011 Equity Plan 10 years RDUs 3,261,554 Performance-based: Vest upon the earlier of 1) one year from the achievement of the targeted common unit value and a realization event or 2) six months from the achievement of the targeted common unit value and a change in control event, as such terms are defined by the 2011 Equity Plan N/A Summary of Plans Legacy Plans Prior to October 2010, the Company’s parent, Hexion LLC, maintained six stock-based compensation plans: the Resolution Performance 2000 Stock Option Plan (the “Resolution Performance Plan”), the Resolution Performance 2000 Non-Employee Directors Option Plan (the “Resolution Performance Director Plan”), the Resolution Performance Restricted Unit Plan (the “Resolution Performance Unit Plan”), the Resolution Specialty 2004 Stock Option Plan (the “Resolution Specialty Plan”), the BHI Acquisition 2004 Stock Incentive Plan (the “Borden Chemical Plan”) and the 2007 Hexion LLC 2007 Long-Term Incentive Plan. In addition to these plans, the Company’s parent maintains a stock-based deferred compensation plan, which is discussed below. The options granted under each of the option plans were to purchase common units in Hexion LLC. Effective October 1, 2010, in conjunction with the previous combination of Hexion and MPM, stock options to purchase common units in Hexion LLC that were granted to our Directors and those granted under the Resolution Performance 2000 Stock Option Plan, the Resolution Performance 2000 Non-Employee Directors Option Plan, the Resolution Specialty 2004 Stock Option Plan, the BHI Acquisition 2004 Stock Incentive Plan and the Hexion 2007 Long-Term Incentive plan to purchase common units in Hexion LLC were converted on a one-for-one basis to an equivalent number of options to purchase common units in Hexion Holdings. Similarly, the restricted Hexion LLC unit awards granted under the Hexion 2007 Long-Term Incentive Plan, the BHI Acquisition 2004 Deferred Compensation Plan and the Resolution Performance Restricted Unit Plan were converted on a one-for-one basis to common units in Hexion Holdings. 2011 Equity Plan In 2011, the Compensation Committee of the Board of Managers of Hexion Holdings approved the Momentive Performance Materials Holdings LLC 2011 Equity Incentive Plan (the “2011 Equity Plan”). Under the 2011 Equity Plan, Hexion Holdings can award unit options, unit awards, restricted units, restricted deferred units, and other unit-based awards. The restricted deferred units are non-voting units of measurement which are deemed to be equivalent to one common unit of Hexion Holdings. The unit options are options to purchase common units of Hexion Holdings. The awards contain restrictions on transferability and other typical terms and conditions. Unit Options In 2013, the Company granted Unit Options with an aggregate grant date fair value of approximately $2 . The fair value was estimated at the grant date using a Monte Carlo valuation method. The Monte Carlo valuation method requires the use of a range of assumptions. The range of risk-free interest rates was 0.11% to 2.06% , expected volatility rates ranged from 28.1% to 35.5% and the dividend rate was 0% . The expected life assumption is not used in the Monte Carlo valuation method, but the output of the model indicated a weighted-average expected life of 6.2 years. In 2011, the Company granted Tranche A Options with an aggregate grant date fair value of approximately $6 . The fair value of each option was estimated at the grant date using a Black-Scholes option pricing model. The assumptions used to estimate the fair value were a 2.17% risk-free interest rate, a 6.25 year expected life, a 37.5% expected volatility rate and a 0% dividend rate. In 2011, the Company granted Tranche B and Tranche C Options with performance and market conditions, each with an aggregate grant date fair value of approximately $3 . The fair value was estimated at the grant date using a Monte Carlo valuation method, which is a commonly accepted valuation model for awards with market and performance conditions. The Monte Carlo valuation method requires the use of a range of assumptions. The range of risk-free interest rates was 0.16% to 3.44% , expected volatility rates ranged from 34.6% to 41.7% and the dividend rate was 0% . The expected life assumption is not used in the Monte Carlo valuation method, but the output of the model indicated a weighted-average expected life of 9.2 years. As of December 31, 2015 it is not probable the related options will vest. Compensation cost will be recognized over the service period once the satisfaction of the performance condition is probable. Restricted Deferred Units In 2013, the Company granted RDUs with performance and market conditions with an aggregate grant date fair value of approximately $4 . The fair value was estimated at the grant date using the same Monte Carlo valuation method and assumptions used for the Unit Options. The RDUs have an indefinite life, thus the term used in the valuation model was 30 years, which resulted in a weighted-average expected life of 22 years. As of December 31, 2015 , it is not probable the related RDUs will vest. Compensation cost will be recognized over the service period once the satisfaction of the performance condition is probable. In 2011, the Company granted Tranche A RDUs with an aggregate grant date fair value of approximately $4 . In 2011, the Company granted Tranche B and Tranche C RDUs with performance and market conditions, each with an aggregate grant date fair value of approximately $2 . The fair value was estimated at the grant date using the same Monte Carlo valuation method and assumptions used for the Tranche B and Tranche C Options. The RDUs have an indefinite life, thus the term used in the valuation model was 30 years, which resulted in a weighted-average expected life of 21.4 years. As of December 31, 2015 it is not probable the related RDUs will vest. Compensation cost will be recognized over the service period once the satisfaction of the performance condition is probable. Although the 2011 Equity Plan was issued by Hexion Holdings, the underlying compensation cost represents compensation costs paid for by Hexion Holdings on Hexion’s behalf, as a result of the employees’ service to Hexion. All compensation cost is recorded over the requisite service period on a graded-vesting basis. Financial Statement Impact Share-based compensation expense is recognized, net of estimated forfeitures, over the requisite service period on a graded-vesting basis. The Company adjusts compensation expense periodically for forfeitures. The Company recognized share-based compensation expense of less than $1 , $1 and $3 for the years ended December 31, 2015, 2014 and 2013, respectively. The impact of the option modification to extend the expiration of certain options to December 31, 2017, which was made in during the year ended December 31, 2013, was less than $1. The amounts are included in “Selling, general and administrative expense” in the Consolidated Statements of Operations. The Company expects additional compensation expense of $17 , which will be recognized over the vesting period of the underlying share-based awards. Less than $1 is expected to be recognized ratably over a weighted-average period of 1.0 years, while the remaining $17 will be recognized upon an initial public offering or other future contingent event. Options Activity Following is a summary of the Company’s stock option plan activity for the year ended December 31, 2015 : Hexion Holdings Common Units Weighted Average Exercise Price Options outstanding at December 31, 2014 11,025,508 $ 3.87 Options granted — $ — Options forfeited (410,910 ) $ 4.65 Other (1) 1,182,175 $ 2.24 Options outstanding at December 31, 2015 11,796,773 $ 3.99 Exercisable at December 31, 2015 7,809,882 $ 3.95 Expected to vest at December 31, 2015 1,018,874 $ 1.48 (1) This amount represents outstanding options under the 2011 Equity Plan and other legacy plans related to certain individuals who were previously employed by MPM, and became employees of Hexion during 2015. From such point forward, the related options, which were originally issued by or converted to Hexion Holdings, are reflected in the activity above. No modifications were made to these options upon commencement of the individuals’ employment with Hexion. At December 31, 2015 , exercise prices for options outstanding ranged from $1.21 to $29.42 , with a weighted average remaining contractual life of 5.1 years. The weighted average remaining contractual life for options exercisable and options expected to vest was 5.0 and 7.7 years, respectively. At December 31, 2015 , the aggregate intrinsic value of both options exercisable and options expected to vest was $0 . The total amount of cash received and total intrinsic value (which is the amount by which the stock price exceeded the exercise price of the options on the date of exercise) of options exercised during the years ended December 31, 2015, 2014 and 2013 was $0 . Restricted Unit Activity Following is a summary of the Company’s restricted unit plan activity for the year ended December 31, 2015 : Hexion Holdings Common Units Weighted Average Grant Date Fair Value Nonvested at December 31, 2014 3,770,036 $ 1.94 Restricted units granted — $ — Restricted units vested (7,041 ) $ 4.85 Restricted units forfeited (142,558 ) $ 2.98 Other (1) 412,865 $ 1.56 Nonvested at December 31, 2015 4,033,302 $ 1.98 (1) This amount represents unvested RDUs under the 2011 Equity Plan related to certain individuals who were previously employed by MPM, and became employees of Hexion during 2015. From such point forward, the related restricted units, which were originally issued by Hexion Holdings, are reflected in the activity above. No modifications were made to these restricted units upon commencement of the individuals’ employment with Hexion. As of December 31, 2015, there are no outstanding unvested time-based vesting restricted units. Stock-Based Deferred Compensation Plan In 2004, in connection with the acquisition of Borden Chemical by Apollo, certain key employees of the Company deferred the receipt of compensation and were credited with a number of deferred stock units that were equal in value to the amount of compensation deferred. In total, the Company granted 1,007,944 deferred common stock units under the Hexion LLC 2004 Deferred Compensation Plan (the “2004 DC Plan”), which is an unfunded plan. Each unit gives the grantee the right to one common stock unit of Hexion Holdings. Under the 2004 DC Plan, the deferred common stock units are not distributed to participants until their employment with the Company ends. At December 31, 2015 , there were 691,570 undistributed units under the 2004 DC Plan. Under certain limited circumstances this award could be distributed in the form of a cash payment.

Acquisition (Notes)

Acquisition (Notes)	12 Months Ended
	Dec. 31, 2015
Acquisition [Abstract]
Business Combination Disclosure [Text Block]	Acquisitions In August 2015, the Company acquired the remaining 50% interest in Momentive Union Specialty Chemicals Ltd (“MUSC”), a joint venture that manufactures phenolic specialty resins in China, from its joint venture partner to better position the Company to serve its customers in this region. As a result of the transaction, the Company now owns a 100% interest in MUSC. This transaction was accounted for as a step acquisition and the allocation of the consideration exchanged was based upon a valuation of MUSC’s net identifiable assets and liabilities as of the transaction date. The allocation of fair value to the assets acquired and liabilities assumed at the date of acquisition resulted in cash of $ 3 , a net liability of $ 4 allocated to working capital, $ 29 allocated to property and equipment, $ 4 allocated to debt payable within one year, $ 14 allocated to long-term debt and $ 10 allocated to goodwill. Additionally, a gain of $ 5 was recorded in “Other operating expense (income), net” in the Consolidated Statements of Operations, which represents the difference between the $ 10 fair value and $ 5 carrying value of the Company’s previously held 50% non-controlling interest in MUSC on the acquisition date. The fair value of the non-controlling interest was determined using a market approach. In January 2014, the Company acquired a manufacturing facility in Shreveport, Louisiana, which increased the Company’s capacity to provide resin coated proppants to its customers in this region, which has a high concentration of shale and natural gas wells. The allocation of the consideration exchanged was based upon a valuation of the acquired company’s net identifiable assets and liabilities as of the transaction date. The allocation of fair value to the assets acquired and liabilities assumed at the date of acquisition resulted in $5 allocated to working capital, $18 allocated to property and equipment, $16 allocated to other intangible assets and $13 allocated to goodwill. Other intangible assets primarily consist of customer relationships, which are being amortized on a straight-line basis over their estimated useful life of 10 years. The pro forma impacts of these acquisitions are not material to the Company’s Consolidated Financial Statements.

Income Taxes

Income Taxes	12 Months Ended
	Dec. 31, 2015
Income Taxes [Abstract]
Income Tax Disclosure [Text Block]	Income Taxes During 2015, the Company recognized income tax expense of $34 , primarily as a result of income from certain foreign operations. Losses in the United States created a deferred income tax benefit which was completely offset by an increase to the valuation allowance. During 2014, the Company recognized income tax expense of $22 , primarily as a result of income from certain foreign operations. Losses in the United States and certain foreign jurisdictions created deferred income tax benefits which were completely offset by increases to the respective valuation allowances. During 2013, the Company recognized income tax expense of $379 , primarily as a result of the recording of a valuation allowance against its deferred tax assets in the U.S. Subsequent to the release of the valuation allowance in 2012, the Company executed the refinancing transactions in early 2013, which resulted in higher annual interest expense, and reached an agreement with a foreign tax authority to change certain intercompany agreements that will reduce future income. In addition, certain U.S. businesses experienced significant declines in the fourth quarter of 2013 as a result of sustained overcapacity in the epoxy resins market and increased competition from Asian exports. As a result of these events, the Company was forecasting to be in a three year cumulative loss position in 2014, which represented significant negative evidence to merit the establishment of a valuation allowance against all of the Company’s net U.S. federal and state deferred income tax assets. Income tax expense detail for the Company for the years ended December 31, 2015 , 2014 and 2013 is as follows: 2015 2014 2013 Current: State and local $ 2 $ 2 $ 3 Foreign 25 26 24 Total current 27 28 27 Deferred: Federal — 1 347 State and local — (1 ) 11 Foreign 7 (6 ) (6 ) Total deferred 7 (6 ) 352 Income tax expense $ 34 $ 22 $ 379 A reconciliation of the Company’s combined differences between income taxes computed at the federal statutory tax rate of 35% and provisions for income taxes for the years ended December 31, 2015 , 2014 and 2013 is as follows: 2015 2014 2013 Income tax benefit computed at federal statutory tax rate $ (8 ) $ (78 ) $ (74 ) State tax provision, net of federal benefits 1 1 2 Foreign tax rate (benefit) expense differential (15 ) 7 12 Foreign source income (loss) subject to U.S. taxation 41 20 (36 ) Goodwill impairment — — 18 Losses and other expenses not deductible for tax 1 1 1 Increase in the taxes due to changes in valuation allowance 17 66 425 Additional tax expense on foreign unrepatriated earnings 18 8 22 Additional expense (benefit) for uncertain tax positions 3 (3 ) 42 Tax recognized in other comprehensive income (1 ) — (2 ) Changes in enacted tax laws and tax rates (23 ) — (31 ) Income tax expense $ 34 $ 22 $ 379 In December 2015, the Protecting Americans from Tax Hikes Act of 2015 (the “2015 Act”) was signed into law. The 2015 Act extended the controlled foreign corporation look-through rule, which provides for the exclusion of certain foreign earnings from U.S. federal taxation through December 31, 2019. The impact of the 2015 Act has been accounted for in the period of enactment. As a result, the company recognized a tax benefit of $23 during the year ended December 31, 2015. In January 2013, the American Taxpayer Relief Act of 2012 (the “2012 Act”) was signed into law. The 2012 Act retroactively reinstated and extended the controlled foreign corporation look-through rule, which provides for the exclusion of certain foreign earnings from U.S. federal taxation from January 1, 2012 through December 31, 2013. The impact of the 2012 Act has been accounted for in the period of enactment. As a result, the Company recognized a tax benefit of $29 during the year ended December 31, 2013. In 2013, the Company reached a settlement agreement with tax authorities in a foreign jurisdiction as a result of negotiations related to various intercompany transactions. As a result, the Company released approximately $36 of unrecognized tax benefits during the year ended December 31, 2013. The tax benefit from the release was offset by an increase in the valuation allowance in this foreign jurisdiction. Consequently, as a result of the settlement in 2013, the Company reversed a domestic deferred tax asset related to these various intercompany transactions that resulted in a tax expense of approximately $54 during the year ended December 31, 2013. The domestic and foreign components of the Company’s loss before income taxes for the years ended December 31, 2015 , 2014 and 2013 is as follows: 2015 2014 2013 Domestic $ (242 ) $ (191 ) $ 13 Foreign 220 (31 ) (223 ) Total $ (22 ) $ (222 ) $ (210 ) The tax effects of significant temporary differences and net operating loss and credit carryforwards, which comprise the Company’s deferred tax assets and liabilities at December 31, 2015 and 2014 is as follows: 2015 2014 Assets: Non-pension post-employment $ 5 $ 8 Accrued and other expenses 107 91 Property, plant and equipment 3 3 Loss and credit carryforwards 599 647 Intangibles 6 8 Pension and postretirement benefit liabilities 45 58 Gross deferred tax assets 765 815 Valuation allowance (611 ) (588 ) Net deferred tax asset 154 227 Liabilities: Property, plant and equipment (108 ) (119 ) Unrepatriated earnings of foreign subsidiaries (25 ) (73 ) Intangible assets (20 ) (25 ) Gross deferred tax liabilities (153 ) (217 ) Net deferred tax asset $ 1 $ 10 The following table summarizes the presentation of the Company’s net deferred tax asset in the Consolidated Balance Sheets at December 31, 2015 and 2014 : 2015 2014 Assets: Current deferred income taxes (Other current assets) $ — $ 11 Long-term deferred income taxes 13 18 Liabilities: Long-term deferred income taxes (12 ) (19 ) Net deferred tax asset $ 1 $ 10 Hexion LLC, the Company’s parent, is not a member of the registrant. Hexion LLC and its eligible subsidiaries file a consolidated U.S. Federal income tax return. Therefore, the Company can utilize Hexion LLC's tax attributes or vice versa. Cumulative income at Hexion LLC has reduced the amount of net operating loss carryforwards otherwise available to the Company by $26 . However, since the Company accounts for Hexion LLC under the separate return method, the utilization is not reflected in the above gross deferred tax asset - loss and credit carryforwards. Further, the valuation allowance above does not reflect the related $26 offset. As of December 31, 2015 , the Company had a $611 valuation allowance for a portion of its net deferred tax assets that management believes, more likely than not, will not be realized. The Company’s deferred tax assets include federal, state and foreign net operating loss carryforwards. The federal net operating loss carryforwards available are $1,070 , which is reduced by the cumulative income from Hexion LLC, as described above. The federal net operating loss carryforwards expire beginning in 2026. The Company’s deferred assets also include minimum tax credits of $2 , which are available indefinitely. A full valuation allowance has been provided against these items. The Company has provided a full valuation allowance against its state deferred tax assets, primarily related to state net operating loss carryforwards of $70 . A valuation allowance of $107 has been provided against a portion of foreign net operating loss carryforwards, primarily in Germany and the Netherlands. As of December 31, 2015 , the Company is no longer asserting indefinite reinvestment of undistributed earnings of its foreign subsidiaries outside of the United States. Accordingly, a related deferred tax liability of $25 has been established. During 2015, certain foreign jurisdictions generated significant income resulting in the previous unrepatriated earnings being deemed repatriated under U.S. tax law. The corresponding amount was a reduction to the respective loss carryforward. The following table summarizes the changes in the valuation allowance for the years ended December 31, 2015, 2014 and 2013 : Balance at Beginning of Period Changes in Related Gross Deferred Tax Assets/Liabilities Charge Balance at End of Period Valuation allowance on Deferred tax assets: Year ended December 31, 2013 $ 122 $ (29 ) $ 425 $ 518 Year ended December 31, 2014 518 4 66 588 Year ended December 31, 2015 588 6 17 611 Examination of Tax Returns The Company conducts business globally and, as a result, certain of its subsidiaries file income tax returns in the U.S. federal jurisdiction and various state and foreign jurisdictions. In the normal course of business, the Company is subject to examinations by taxing authorities throughout the world, including major jurisdictions such as the United States, Brazil, Canada, China, the Czech Republic, Germany, Italy, Netherlands and the United Kingdom. With minor exceptions, the Company’s closed tax years for major jurisdictions are years prior to: 2012 for United States, 2010 for Brazil, 2011 for Canadian Federal, 2004 for Canadian Provincial, 2012 for China, 2010 for the Czech Republic, 2010 for Germany, 2007 for Italy, 2009 for Netherlands and 2011 for the United Kingdom. The Company continuously reviews issues that are raised from ongoing examinations and open tax years to evaluate the adequacy of its liabilities. As the various taxing authorities continue with their audit/examination programs, the Company will adjust its reserves accordingly to reflect these settlements. Unrecognized Tax Benefits A reconciliation of the beginning and ending amount of unrecognized tax benefits is as follows: 2015 2014 Balance at beginning of year $ 66 $ 70 Additions based on tax positions related to the current year 4 7 Additions for tax positions of prior years 2 2 Reductions for tax positions of prior years (3 ) (7 ) Settlements — (1 ) Foreign currency translation (7 ) (5 ) Balance at end of year $ 62 $ 66 During the year ended December 31, 2015 , the Company decreased the amount of its unrecognized tax benefits, including its accrual for interest and penalties, by $1 , primarily as a result of a release of unrecognized tax benefits from negotiations with foreign jurisdictions, lapses of statute of limitations and foreign currency translation, offset by increases in the unrecognized tax benefit for various intercompany transactions. During the years ended December 31, 2015, 2014 and 2013 , the Company recognized approximately $3 , $3 and $6 , respectively, in interest and penalties. The Company had approximately $37 and $34 accrued for the payment of interest and penalties at December 31, 2015 and 2014 , respectively. $62 of unrecognized tax benefits, if recognized, would affect the effective tax rate; however, a portion of the unrecognized tax benefit would be in the form of a net operating loss carryforward, which would be subject to a full valuation allowance. The Company anticipates recognizing less than $4 of the total amount of unrecognized tax benefits within the next 12 months as a result of negotiations with foreign jurisdictions and completion of audit examinations.

Summarized Financial Informatio

Summarized Financial Information of Unconsolidated Affiliate	12 Months Ended
	Dec. 31, 2015
Note 12. Summarized Financial Information of Unconsolidated Affiliate [Abstract]
Significant Subsidiary Financial Information [Text Block]	Summarized Financial Information of Unconsolidated Affiliates Summarized financial information of the Company’s most significant unconsolidated affiliates as of December 31, 2015 and December 31, 2014 and for the years ended December 31, 2015, 2014 and 2013 is as follows: December 31, December 31, Current assets $ 50 $ 51 Non-current assets 20 24 Current liabilities 30 34 Non-current liabilities 10 9 Year Ended December 31, 2015 2014 2013 Net sales $ 147 $ 148 $ 86 Gross profit 25 27 19 Pre-tax income 6 8 11 Net income 3 5 8

Segment Information

Segment Information	12 Months Ended
	Dec. 31, 2015
Segment Information [Abstract]
Segment Reporting Disclosure [Text Block]	Segment and Geographic Information The Company’s business segments are based on the products that the Company offers and the markets that it serves. At December 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 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) : Year Ended December 31, 2015 2014 2013 Epoxy, Phenolic and Coating Resins $ 2,589 $ 3,277 $ 3,126 Forest Products Resins 1,551 1,860 1,764 Total $ 4,140 $ 5,137 $ 4,890 Segment EBITDA: Year Ended December 31, 2015 2014 2013 Epoxy, Phenolic and Coating Resins (2) $ 307 $ 290 $ 279 Forest Products Resins (3) 233 255 235 Corporate and Other (74 ) (83 ) (68 ) Total $ 466 $ 462 $ 446 Depreciation and Amortization Expense: Year Ended December 31, 2015 2014 2013 Epoxy, Phenolic and Coating Resins $ 96 $ 101 $ 105 Forest Products Resins 35 36 37 Corporate and Other 6 7 6 Total $ 137 $ 144 $ 148 Total Assets : As of December 31, 2015 2014 Epoxy, Phenolic and Coating Resins $ 1,320 $ 1,531 Forest Products Resins 807 857 Corporate and Other 255 229 Total $ 2,382 $ 2,617 Capital Expenditures (4) : Year Ended December 31, 2015 2014 2013 Epoxy, Phenolic and Coating Resins $ 71 $ 94 $ 86 Forest Products Resins 106 85 52 Corporate and Other 2 4 7 Total $ 179 $ 183 $ 145 (1) Intersegment sales are not significant and, as such, are eliminated within the selling segment. (2) Included in the Epoxy, Phenolic and Coating Resins Segment EBITDA are “Earnings from unconsolidated entities, net of taxes” of $17, $19 and $16 for the years ended December 31, 2015, 2014 and 2013 , respectively. (3) Included in the Forest Products Resins Segment EBITDA are “(Losses) earnings from unconsolidated entities, net of taxes” of less than $(1), $1 and $1 for the years ended December 31, 2015, 2014 and 2013 , respectively. (4) Includes capitalized interest costs that are incurred during the construction of property and equipment. Reconciliation of Segment EBITDA to Net Loss: Year Ended December 31, 2015 2014 2013 Segment EBITDA: Epoxy, Phenolic and Coating Resins $ 307 $ 290 $ 279 Forest Products Resins 233 255 235 Corporate and Other (74 ) (83 ) (68 ) Total $ 466 $ 462 $ 446 Reconciliation: Items not included in Segment EBITDA: Asset impairments $ (6 ) $ (5 ) $ (181 ) Business realignment costs (16 ) (47 ) (21 ) Integration costs — — (10 ) Realized and unrealized foreign currency losses (10 ) (32 ) (2 ) Gain (loss) on extinguishment of debt 41 — (6 ) Unrealized gains (losses) on pension and OPEB plan liabilities 13 (102 ) 68 Other (31 ) (25 ) (35 ) Total adjustments (9 ) (211 ) (187 ) Interest expense, net (326 ) (308 ) (303 ) Income tax expense (34 ) (22 ) (379 ) Depreciation and amortization (137 ) (144 ) (148 ) Net loss attributable to Hexion Inc. (40 ) (223 ) (571 ) Net income (loss) attributable to noncontrolling interest 1 (1 ) (1 ) Net loss $ (39 ) $ (224 ) $ (572 ) Items Not Included in Segment EBITDA Not included in Segment EBITDA are certain non-cash items and other income and expenses. For 2015, these other items primarily include expenses from retention programs, certain professional fees and management fees, partially offset by gains on the disposal of assets and a gain on a step acquisition. For 2014, these items primarily included expenses from retention programs, partially offset by gains on the disposal of assets. For 2013, these items primarily included expenses from retention programs, stock-based compensation expense, and transaction costs. Business realignment costs for 2015 primarily include costs related to certain in-process cost reduction programs. Business realignment costs for 2014 primarily included expenses from the Company’s newly implemented restructuring and cost optimization programs, as well as costs for environmental remediation at certain formerly owned locations. Business realignment costs for 2013 primarily included expenses from minor headcount reduction programs and costs for environmental remediation at certain formerly owned locations. Integration costs related primarily to the prior integration of Hexion and MPM. Geographic Information Net Sales (1) : Year Ended December 31, 2015 2014 2013 United States $ 1,663 $ 2,189 $ 2,109 Netherlands 698 856 887 Canada 344 429 357 China 331 245 149 Brazil 224 258 248 Germany 205 282 280 Other international 675 878 860 Total $ 4,140 $ 5,137 $ 4,890 (1) Sales are attributed to the country in which the individual business locations reside. Long-Lived Assets: As of December 31, 2015 2014 United States $ 673 $ 653 Netherlands 130 155 Germany 88 103 Other international 347 344 Total $ 1,238 $ 1,255

Changes in Accumulated Other Co

Changes in Accumulated Other Comprehensive Income (Notes)	12 Months Ended
	Dec. 31, 2015
Changes in Accumulated Other Comprehensive Income [Text Block]	Changes in Accumulated Other Comprehensive Loss Following is a summary of changes in “Accumulated other comprehensive (loss) income” for the years ended December 31, 2015 and 2014 : Year Ended December 31, 2015 Year Ended December 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 $ — $ 130 $ 130 Other comprehensive (loss) income before reclassifications, net of tax — (88 ) (88 ) 4 (61 ) (57 ) Ending balance $ 4 $ (19 ) $ (15 ) $ 4 $ 69 $ 73

Guarantor Non-Guarantor Subsidi

Guarantor Non-Guarantor Subsidiary Financial Information	12 Months Ended
	Dec. 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, 10.00% First-Priority Senior Secured Notes due 2020, 8.875% Senior Secured Notes due 2018 and the 9.00% Second-Priority Senior Secured Notes due 2020 are guaranteed by the Company and 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. (formerly, Momentive Specialty Chemical Investments Inc.); Borden Chemical Foundry, LLC; Lawter International, Inc.; HSC Capital Corporation; Hexion International Inc. (formerly, Momentive International, Inc.); Hexion CI Holding Company (China) LLC (formerly, Momentive 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. INC. CONDENSED CONSOLIDATING BALANCE SHEET DECEMBER 31, 2015 Hexion Inc. Combined Subsidiary Guarantors Combined Non-Guarantor Subsidiaries Eliminations Consolidated Assets Current assets: Cash and cash equivalents (including restricted cash of $0 and $8, respectively) $ 62 $ — $ 174 $ — $ 236 Accounts receivable, net 115 1 334 — 450 Intercompany accounts receivable 132 — 154 (286 ) — Intercompany loans receivable — — 174 (174 ) — Inventories: Finished and in-process goods 97 — 121 — 218 Raw materials and supplies 34 — 56 — 90 Other current assets 29 — 24 — 53 Total current assets 469 1 1,037 (460 ) 1,047 Investments in unconsolidated entities 117 28 21 (130 ) 36 Deferred income taxes — — 13 — 13 Other long-term assets 21 6 21 — 48 Intercompany loans receivable 1,269 6 108 (1,383 ) — Property and equipment, net 559 — 492 — 1,051 Goodwill 65 — 57 — 122 Other intangible assets, net 49 — 16 — 65 Total assets $ 2,549 $ 41 $ 1,765 $ (1,973 ) $ 2,382 Liabilities and Deficit Current liabilities: Accounts payable $ 148 $ — $ 238 $ — $ 386 Intercompany accounts payable 154 — 132 (286 ) — Debt payable within one year 6 — 74 — 80 Intercompany loans payable within one year 174 — — (174 ) — Interest payable 80 — 2 — 82 Income taxes payable 7 — 8 — 15 Accrued payroll and incentive compensation 43 — 35 — 78 Other current liabilities 73 — 50 — 123 Total current liabilities 685 — 539 (460 ) 764 Long-term liabilities: Long-term debt 3,656 — 42 — 3,698 Intercompany loans payable 93 6 1,284 (1,383 ) — Accumulated losses of unconsolidated subsidiaries in excess of investment 429 130 — (559 ) — Long-term pension and post employment benefit obligations 45 — 179 — 224 Deferred income taxes 6 — 6 — 12 Other long-term liabilities 111 — 50 — 161 Total liabilities 5,025 136 2,100 (2,402 ) 4,859 Total Hexion Inc. shareholder’s deficit (2,476 ) (95 ) (334 ) 429 (2,476 ) Noncontrolling interest — — (1 ) — (1 ) Total deficit (2,476 ) (95 ) (335 ) 429 (2,477 ) Total liabilities and deficit $ 2,549 $ 41 $ 1,765 $ (1,973 ) $ 2,382 HEXION INC. CONDENSED CONSOLIDATING BALANCE SHEET DECEMBER 31, 2014 Hexion Inc. Combined Subsidiary Guarantors Combined Non-Guarantor Subsidiaries Eliminations Consolidated Assets Current assets: Cash and cash equivalents (including restricted cash of $0 and $16, respectively) $ 23 $ — $ 149 $ — $ 172 Short-term investments — — 7 — 7 Accounts receivable, net 174 — 417 — 591 Intercompany accounts receivable 118 — 138 (256 ) — Intercompany loans receivable 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 Investments in unconsolidated entities 234 34 29 (249 ) 48 Deferred income taxes — — 18 — 18 Other long-term assets 19 6 28 — 53 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 $ 2,733 $ 68 $ 1,720 $ (1,904 ) $ 2,617 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 3,617 — 61 — 3,678 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 5,081 255 2,240 (2,609 ) 4,967 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 $ 2,733 $ 68 $ 1,720 $ (1,904 ) $ 2,617 INC. CONDENSED CONSOLIDATING STATEMENT OF OPERATIONS YEAR ENDED DECEMBER 31, 2015 Hexion Inc. Combined Subsidiary Guarantors Combined Non-Guarantor Subsidiaries Eliminations Consolidated Net sales $ 1,715 $ — $ 2,603 $ (178 ) $ 4,140 Cost of sales 1,528 — 2,190 (178 ) 3,540 Gross profit 187 — 413 — 600 Selling, general and administrative expense 134 — 172 — 306 Asset impairments — — 6 — 6 Business realignment costs 7 — 9 — 16 Other operating expense (income), net 16 — (4 ) — 12 Operating income 30 — 230 — 260 Interest expense, net 317 — 9 — 326 Intercompany interest (income) expense, net (80 ) — 80 — — Gain on extinguishment of debt (41 ) — — — (41 ) Other non-operating expense (income), net 94 — (97 ) — (3 ) (Loss) income before income tax, earnings from unconsolidated entities (260 ) — 238 — (22 ) Income tax (benefit) expense (2 ) — 36 — 34 (Loss) income before earnings from unconsolidated entities (258 ) — 202 — (56 ) Earnings from unconsolidated entities, net of taxes 218 132 1 (334 ) 17 Net (loss) income (40 ) 132 203 (334 ) (39 ) Net income attributable to noncontrolling interest — — (1 ) — (1 ) Net (loss) income attributable to Hexion Inc. $ (40 ) $ 132 $ 202 $ (334 ) $ (40 ) Comprehensive (loss) income attributable to Hexion Inc. $ (128 ) $ 133 $ 156 $ (289 ) $ (128 ) HEXION INC. CONDENSED CONSOLIDATING STATEMENT OF OPERATIONS YEAR ENDED DECEMBER 31, 2014 Hexion Inc. Combined Subsidiary Guarantors Combined Non-Guarantor Subsidiaries Eliminations Consolidated Net sales $ 2,259 $ — $ 3,109 $ (231 ) $ 5,137 Cost of sales 2,001 — 2,806 (231 ) 4,576 Gross profit 258 — 303 — 561 Selling, general and administrative expense 102 — 297 — 399 Asset impairments — — 5 — 5 Business realignment costs 31 — 16 — 47 Other operating (income) expense, net (11 ) (4 ) 7 — (8 ) Operating income (loss) 136 4 (22 ) — 118 Interest expense, net 300 — 8 — 308 Intercompany interest (income) expense, net (92 ) (1 ) 93 — — Other non-operating expense (income), net 101 — (69 ) — 32 (Loss) income before income tax, (losses) earnings from unconsolidated entities (173 ) 5 (54 ) — (222 ) Income tax (benefit) expense (6 ) — 28 — 22 (Loss) income before (losses) earnings from unconsolidated entities (167 ) 5 (82 ) — (244 ) (Losses) earnings from unconsolidated entities, net of taxes (56 ) 31 5 40 20 Net (loss) income (223 ) 36 (77 ) 40 (224 ) Net loss attributable to noncontrolling interest — — — 1 — 1 Net (loss) income attributable to Hexion Inc. $ (223 ) $ 36 $ (76 ) $ 40 $ (223 ) Comprehensive (loss) income attributable to Hexion Inc. $ (280 ) $ 35 $ (81 ) $ 46 $ (280 ) HEXION INC. CONDENSED CONSOLIDATING STATEMENT OF OPERATIONS YEAR ENDED DECEMBER 31, 2013 Hexion Inc. Combined Subsidiary Guarantors Combined Non-Guarantor Subsidiaries Eliminations Consolidated Net sales $ 2,176 $ — $ 2,919 $ (205 ) $ 4,890 Cost of sales 1,868 — 2,619 (205 ) 4,282 Gross profit 308 — 300 — 608 Selling, general and administrative expense 76 — 228 — 304 Asset impairments 53 — 128 — 181 Business realignment costs 12 — 9 — 21 Other operating (income) expense, net (1 ) (1 ) 3 — 1 Operating income (loss) 168 1 (68 ) — 101 Interest expense, net 296 — 7 — 303 Intercompany interest (income) expense, net (103 ) (1 ) 104 — — Loss on extinguishment of debt 4 — 2 — 6 Other non-operating (income) expense, net (45 ) — 47 — 2 Income (loss) before income tax, (losses) earnings from unconsolidated entities 16 2 (228 ) — (210 ) Income tax expense 361 — 18 — 379 (Loss) income before (losses) earnings from unconsolidated entities (345 ) 2 (246 ) — (589 ) (Losses) earnings from unconsolidated entities, net of taxes (226 ) (170 ) 4 409 17 Net loss (571 ) (168 ) (242 ) 409 (572 ) Net loss attributable to noncontrolling interest — — 1 — 1 Net loss attributable to Hexion Inc. $ (571 ) $ (168 ) $ (241 ) $ 409 $ (571 ) Comprehensive loss attributable to Hexion Inc. $ (583 ) $ (169 ) $ (258 ) $ 427 $ (583 ) INC. CONDENSED CONSOLIDATING STATEMENT OF CASH FLOWS YEAR ENDED DECEMBER 31, 2015 Hexion Inc. Combined Subsidiary Guarantors Combined Non-Guarantor Subsidiaries Eliminations Consolidated Cash flows (used in) provided by operating activities $ (295 ) $ 19 $ 508 $ (19 ) $ 213 Cash flows provided by (used in) investing activities Capital expenditures (91 ) — (84 ) — (175 ) Purchase of businesses, net of cash acquired — — (7 ) — (7 ) Capitalized interest (3 ) — (1 ) — (4 ) Proceeds from sale of investments, net — — 6 — 6 Change in restricted cash — — 8 — 8 Proceeds from sale of assets — — 17 — 17 Capital contribution to subsidiary (25 ) (17 ) — 42 — Return of capital from subsidiary from sales of accounts receivable 278 (a) — — (278 ) — 159 (17 ) (61 ) (236 ) (155 ) Cash flows provided by (used in) financing activities Net short-term debt repayments — — (3 ) — (3 ) Borrowings of long-term debt 500 — 23 — 523 Repayments of long-term debt (445 ) — (40 ) (485 ) Net intercompany loan borrowings (repayments) 131 — (131 ) — — Capital contribution from parent — 17 25 (42 ) — Long-term debt and credit facility financing fees (11 ) — — — (11 ) Common stock dividends paid — (19 ) — 19 — Return of capital to parent from sales of accounts receivable — — (278 ) (a) 278 — 175 (2 ) (404 ) 255 24 Effect of exchange rates on cash and cash equivalents — — (10 ) — (10 ) Increase in cash and cash equivalents 39 — 33 — 72 Cash and cash equivalents (unrestricted) at beginning of year 23 — 133 — 156 Cash and cash equivalents (unrestricted) at end of year $ 62 $ — $ 166 $ — $ 228 (a) During the year ended December 31, 2015 , Hexion Inc. contributed receivables of $278 to a non-guarantor subsidiary as capital contributions, resulting in a non-cash transaction. During the year ended December 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. CONDENSED CONSOLIDATING STATEMENT OF CASH FLOWS YEAR ENDED DECEMBER 31, 2014 Hexion Inc. Combined Subsidiary Guarantors Combined Non-Guarantor Subsidiaries Eliminations Consolidated Cash flows (used in) provided by operating activities $ (426 ) $ 14 $ 376 $ (14 ) $ (50 ) Cash flows provided by (used in) investing activities Capital expenditures (89 ) — (94 ) — (183 ) Acquisition of businesses (52 ) — (12 ) — (64 ) Purchase of debt securities, net — — (1 ) — (1 ) Change in restricted cash — — (3 ) — (3 ) Disbursement of affiliated loan — — (50 ) — (50 ) Repayment of affiliated loan — — 50 — 50 Funds remitted to unconsolidated affiliates, net — — (2 ) — (2 ) Proceeds from sale of assets 20 — — — 20 Capital contribution to subsidiary (30 ) (20 ) — 50 — Return of capital from subsidiary from sales of accounts receivable 350 (a) — — (350 ) — 199 (20 ) (112 ) (300 ) (233 ) Cash flows provided by (used in) financing activities Net short-term debt borrowings 7 — 14 — 21 Borrowings of long-term debt 295 — 96 — 391 Repayments of long-term debt (256 ) — (87 ) — (343 ) Net intercompany loan borrowings (repayments) 34 — (34 ) — — Capital contribution from parent — 20 30 (50 ) — Common stock dividends paid — (14 ) — 14 — Return of capital to parent from sales of accounts receivable — — (350 ) (a) 350 — 80 6 (331 ) 314 69 Effect of exchange rates on cash and cash equivalents — — (9 ) — (9 ) Decrease in cash and cash equivalents (147 ) — (76 ) — (223 ) Cash and cash equivalents (unrestricted) at beginning of year 170 — 209 — 379 Cash and cash equivalents (unrestricted) at end of year $ 23 $ — $ 133 $ — $ 156 (a) During the year ended December 31, 2014 , Hexion Inc. contributed receivables of $350 to a non-guarantor subsidiary as capital contributions, resulting in a non-cash transaction. During the year ended December 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. HEXION INC. CONDENSED CONSOLIDATING STATEMENT OF CASH FLOWS YEAR ENDED DECEMBER 31, 2013 Hexion Inc. Combined Subsidiary Guarantors Combined Non-Guarantor Subsidiaries Eliminations Consolidated Cash flows (used in) provided by operating activities $ (173 ) $ 23 $ 251 $ (21 ) $ 80 Cash flows provided by (used in) investing activities Capital expenditures (75 ) — (69 ) — (144 ) Capitalized interest — — (1 ) — (1 ) Purchase of debt securities, net — — (3 ) — (3 ) Change in restricted cash — — 4 — 4 Funds remitted to unconsolidated affiliates, net — — (13 ) — (13 ) Proceeds from sale of assets — — 7 — 7 Capital contribution to subsidiary (31 ) (20 ) — 51 — Return of capital from subsidiary 48 31 — (79 ) — Return of capital from subsidiary from sales of accounts receivable 214 (a) — — (214 ) — 156 11 (75 ) (242 ) (150 ) Cash flows used in financing activities Net short-term debt borrowings — — 15 — 15 Borrowings of long-term debt 1,109 — 26 — 1,135 Repayments of long-term debt (665 ) — (393 ) — (1,058 ) Net intercompany loan (repayments) borrowings (493 ) (2 ) 495 — — Capital contribution from parent — 20 31 (51 ) — Long-term debt and credit facility financing fees (40 ) — — — (40 ) Common stock dividends paid — (21 ) — 21 — Return of capital to parent — (31 ) (48 ) 79 — Return of capital to parent from sales of accounts receivable — — (214 ) (a) 214 — (89 ) (34 ) (88 ) 263 52 Effect of exchange rates on cash and cash equivalents — — (4 ) — (4 ) (Decrease) increase in cash and cash equivalents (106 ) — 84 — (22 ) Cash and cash equivalents (unrestricted) at beginning of year 276 — 125 — 401 Cash and cash equivalents (unrestricted) at end of year $ 170 $ — $ 209 $ — $ 379 (a) During the year ended December 31, 2013 , Hexion Inc. contributed receivables of $214 to a non-guarantor subsidiary as capital contributions, resulting in a non-cash transaction. During the year ended December 31, 2013 , 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 Polici26

Significant Accounting Policies Level 2 (Policies)	12 Months Ended
	Dec. 31, 2015
Accounting Policies [Abstract]
Principles of Consolidation [Policy Text Block]	Principles of Consolidation— The 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. The Company’s share of the net earnings of 20% to 50% owned companies, for which it has the ability to exercise significance influence over operating and financial policies (but not control), are included in “Earnings from unconsolidated entities, net of taxes” in the Consolidated Statements of Operations. Investments in the other companies are carried at cost. The Company has recorded a noncontrolling interest for the equity interests in consolidated subsidiaries that are not 100% owned. The Company’s unconsolidated investments accounted for under the equity method of accounting include the following as of December 31, 2015: • 50% ownership interest in HA International, Inc., (“HAI”) a joint venture that manufactures foundry resins in the United States; • 49.99% interest in Hexion UV Coatings (Shanghai) Co., Ltd, a joint venture that manufactures UV-curable coatings and adhesives in China; • 50% ownership interest in Hexion Shchekinoazot B.V. a joint venture that manufactures forest products resins in Russia; • 49% ownership interest in Sanwei Hexion Chemicals Company Limited, a joint venture that manufactures versatic acid derivatives in China; • 50% ownership interest in Hexion Australia Pty Ltd, a joint venture which provides urea formaldehyde resins and other products to industrial customers in western Australia; and • 50% ownership interest in MicroBlend Columbia, SAS, a joint venture that distributes custom point-of-sale paint mixing systems and paint bases to consumer retail stores in Latin America.
Foreign Currency Translations [Policy Text Block]	Foreign Currency Translations and Transactions —Assets and liabilities of foreign affiliates are translated at the exchange rates in effect at the balance sheet date. Income, expenses and cash flows are translated at average exchange rates during the year. The Company recognized transaction losses of $9 , $33 and $2 for the years ended December 31, 2015, 2014 and 2013 , respectively, which are included as a component of “Net loss.” In addition, gains or losses related to the Company’s intercompany loans payable and receivable denominated in a foreign currency other than the subsidiary’s functional currency that are deemed to be permanently invested are remeasured to cumulative translation and recorded in “Accumulated other comprehensive (loss) income” in the Consolidated Balance Sheets. The effect of translation is included in “Accumulated other comprehensive (loss) income.”
Use of Estimates [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 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. The most significant estimates that are included in the financial statements are environmental remediation liabilities, legal liabilities, deferred tax assets and liabilities and related valuation allowances, income tax accruals, pension and postretirement assets and liabilities, valuation allowances for accounts receivable and inventories, general insurance liabilities, asset impairments and fair values of assets acquired and liabilities assumed in business acquisitions. Actual results could differ from these estimates.
Pension and Other Postretirement Plans, Policy [Policy Text Block]	Pension Liabilities —Pension assumptions are significant inputs to the actuarial models that measure pension benefit obligations and related effects on operations. Two assumptions, discount rate and expected return on assets, are important elements of plan expense and asset/liability measurement. The Company evaluates these critical assumptions at least annually on a plan and country-specific basis. The Company periodically evaluates other assumptions involving demographic factors, such as retirement age, mortality and turnover, and updates them to reflect the Company's experience and expectations for the future. Actual results in any given year will often differ from actuarial assumptions because of economic and other factors. Accumulated and projected benefit obligations are measured as the present value of future cash payments. The Company discounts these cash payments using a split-rate interest approach. This approach uses multiple interest rates from market-observed forward yield curves which correspond to the estimated timing of the related benefit payments. Lower discount rates increase present values and subsequent-year pension expense; higher discount rates decrease present values and subsequent-year pension expense. To determine the expected long-term rate of return on pension plan assets, the Company considers current and expected asset allocations, as well as historical and expected returns on various categories of plan assets. In developing future return expectations for the principal benefit plans’ assets, the Company evaluates general market trends as well as key elements of asset class returns such as expected earnings growth, yields and spreads across a number of potential scenarios.
Cash and Cash Equivalents [Policy Text Block]	Cash and Cash Equivalents —The Company considers all highly liquid investments that are purchased with an original maturity of three months or less to be cash equivalents. At December 31, 2015 and 2014 , the Company had interest-bearing time deposits and other cash equivalent investments of $37 and $46 , respectively. These amounts are included in the Consolidated Balance Sheets as a component of “Cash and cash equivalents.”
Investments [Policy Text Block]	Investments —Investments with original maturities greater than 90 days but less than one year are included in the Consolidated Balance Sheets as “Short-term investments.” At December 31, 2014, the Company had Brazilian real denominated U.S. dollar index investments of $7. These investments, which were classified as held-to-maturity securities, were recorded at cost, which approximates fair value.
Allowance for Doubtful Accounts [Policy Text Block]	Allowance for Doubtful Accounts — The allowance for doubtful accounts is estimated using factors such as customer credit ratings and past collection history. Receivables are charged against the allowance for doubtful accounts when it is probable that the receivable will not be collected.
Inventories [Policy Text Block]	Inventories —Inventories are stated at lower of cost or market using the first-in, first-out method. Costs include direct material, direct labor and applicable manufacturing overheads, which are based on normal production capacity. Abnormal manufacturing costs are recognized as period costs and fixed manufacturing overheads are allocated based on normal production capacity. An allowance is provided for excess and obsolete inventories based on management’s review of inventories on-hand compared to estimated future usage and sales. Inventories in the Consolidated Balance Sheets are presented net of an allowance for excess and obsolete inventory of $7 and $8 at December 31, 2015 and 2014 , respectively.
Deferred Expenses [Policy Text Block]	Deferred Expenses —Deferred debt financing costs are included in “Long-term debt” in the Consolidated Balance Sheets, with the exception of deferred financing costs related to revolving line of credit arrangements, which are included in “Other long-term assets” in the Consolidated Balance Sheets. These costs are amortized over the life of the related debt or credit facility using the effective interest method. Upon extinguishment of any debt, the related debt issuance costs are written off. At December 31, 2015 and 2014 , the Company’s unamortized deferred financing costs included in “Other long-term assets” were $8 and $9 , respectively, and unamortized deferred financing costs included in “Long-term debt” were $51 and $ 57 , respectively.
Property and Equipment [Policy Text Block]	Property and Equipment —Land, buildings and machinery and equipment are stated at cost less accumulated depreciation. Depreciation is recorded on a straight-line basis over the estimated useful lives of properties (the average estimated useful lives for buildings and machinery and equipment are 20 years and 15 years, respectively). Assets under capital leases are amortized over the lesser of their useful life or the lease term. Major renewals and betterments are capitalized. Maintenance, repairs, minor renewals and turnarounds (periodic maintenance and repairs to major units of manufacturing facilities) are expensed as incurred. When property and equipment is retired or disposed of, the asset and related depreciation are removed from the accounts and any gain or loss is reflected in operating income. The Company capitalizes interest costs that are incurred during the construction of property and equipment. Depreciation expense was $124 , $ 130 and $ 135 for the years ended December 31, 2015, 2014 and 2013 , respectively. Additionally, for the year ended December 31, 2015 and 2014, approximately $4 and $7, respectively, of invoiced but unpaid capital expenditures was included in “Accounts payable” in the Consolidated Statements of Cash Flows as a non-cash investing activity.
Capitalized Software [Policy Text Block]	Capitalized Software —The Company capitalizes certain costs, such as software coding, installation and testing, that are incurred to purchase or create and implement computer software for internal use. Amortization is recorded on the straight-line basis over the estimated useful lives, which range from 1 to 5 years.
Goodwill and Intangibles; Impairment [Policy Text Block]	Goodwill and Intangibles —The excess of purchase price over net tangible and identifiable intangible assets of businesses acquired is carried as “Goodwill” in the Consolidated Balance Sheets. Separately identifiable intangible assets that are used in the operations of the business (e.g., patents and technology, tradenames, customer lists and contracts) are recorded at cost (fair value at the time of acquisition) and reported as “Other intangible assets, net” in the Consolidated Balance Sheets. Costs to renew or extend the term of identifiable intangible assets are expensed as incurred. The Company does not amortize goodwill. Intangible assets with determinable lives are amortized on a straight-line basis over the shorter of the legal or useful life of the assets, which range from 1 to 30 years (see Note 5). Impairment —The Company reviews property and equipment and all amortizable intangible assets for impairment whenever events or changes in circumstances indicate that the carrying amount of these assets may not be recoverable. Recoverability is based on estimated undiscounted cash flows or other relevant observable measures. The Company tests goodwill for impairment annually, or when events or changes in circumstances indicate impairment may exist, by comparing the estimated fair value of each reporting unit to its carrying value to determine if there is an indication that a potential impairment may exist. Long-Lived and Amortizable Intangible Assets During the years ended December 31, 2015, 2014 and 2013, the Company recorded long-lived asset impairments of $6 , $5 and $124 , respectively, which are included in “Asset impairments” in the Consolidated Statements of Operations (see Note 6). Goodwill The Company performs an annual assessment of qualitative factors to determine whether the existence of any events or circumstances leads to a determination that it is more likely than not that the fair value of a reporting unit is less than the carrying amount of the reporting unit’s net assets. If, after assessing all events and circumstances, the Company determines it is more likely than not that the fair value of a reporting unit is less than the carrying amount of the reporting unit’s net assets, the Company uses a probability weighted market and income approach to estimate the fair value of the reporting unit. The Company’s market approach is a comparable analysis technique commonly used in the investment banking and private equity industries based on the EBITDA (earnings before interest, income taxes, depreciation and amortization) multiple technique. Under this technique, estimated fair value is the result of a market-based EBITDA multiple that is applied to an appropriate historical EBITDA amount, adjusted for the additional fair value that would be assigned by a market participant obtaining control over the reporting unit. The Company’s income approach is a discounted cash flow model. When the carrying amount of the reporting unit’s goodwill is greater than the estimated fair value of the reporting unit’s goodwill, an impairment loss is recognized for the difference. As of October 1, 2015 and October 1, 2014, the estimated fair value of each of the Company’s reporting units was deemed to be substantially in excess of the carrying amount of assets (including goodwill) and liabilities assigned to each reporting unit.
General Insurance [Policy Text Block]	General Insurance —The Company is generally insured for losses and liabilities for workers’ compensation, physical damage to property, business interruption and comprehensive general, product and vehicle liability under high-deductible insurance policies. The Company records losses when they are probable and reasonably estimable and amortizes insurance premiums over the life of the respective insurance policies.
Legal Claims and Costs [Policy Text Block]	Legal Claims and Costs —The Company accrues for legal claims and costs in the period in which a claim is made or an event becomes known, if the amounts are probable and reasonably estimable. Each claim is assigned a range of potential liability and the most likely amount is accrued. If there is no amount in the range of potential liability that is most likely, the low end of the range is accrued. The amount accrued includes all costs associated with the claim, including settlements, assessments, judgments and fines. Legal fees are expensed as incurred (see Note 9).
Environmental Matters [Policy Text Block]	Environmental Matters —Accruals for environmental matters are recorded when it is probable that a liability has been incurred and the amount of the liability can be reasonably estimated. Environmental accruals are reviewed on a quarterly basis and as events and developments warrant (see Note 9).
Asset Retirement Obligations [Policy Text Block]	Asset Retirement Obligations —Asset retirement obligations are initially recorded at their estimated net present values in the period in which the obligation occurs, with a corresponding increase to the related long-lived asset. Over time, the liability is accreted to its settlement value and the capitalized cost is depreciated over the useful life of the related asset. When the liability is settled, a gain or loss is recognized for any difference between the settlement amount and the liability that was recorded.
Revenue Recognition [Policy Text Block]	Revenue Recognition —Revenue for product sales, net of estimated allowances and returns, is recognized as risk and title to the product transfer to the customer, which either occurs at the time shipment is made or upon delivery. In situations where product is delivered by pipeline, risk and title transfers when the product moves across an agreed-upon transfer point, which is typically the customers’ property line. Product sales delivered by pipeline are measured based on daily flow meter readings. The Company’s standard terms of delivery are included in its contracts of sale or on its invoices.
Shipping and Handling [Policy Text Block]	Shipping and Handling —Freight costs that are billed to customers are included in “Net sales” in the Consolidated Statements of Operations. Shipping costs are incurred to move the Company’s products from production and storage facilities to the customer. Handling costs are incurred from the point the product is removed from inventory until it is provided to the shipper and generally include costs to store, move and prepare the products for shipment. Shipping and handling costs are recorded in “Cost of sales” in the Consolidated Statements of Operations.
Research and Development Costs [Policy Text Block]	Research and Development Costs —Funds are committed to research and development activities for technical improvement of products and processes that are expected to contribute to future earnings. All costs associated with research and development are charged to expense as incurred. Research and development and technical service expense was $ 65 , $ 72 and $ 73 for the years ended December 31, 2015, 2014 and 2013 , respectively, and is included in “Selling, general and administrative expense” in the Consolidated Statements of Operations.
Business Realignment Costs [Policy Text Block]	Business Realignment Costs —The Company incurred “Business realignment costs” totaling $16 , $ 47 and $ 21 for the years ended December 31, 2015, 2014 and 2013 , respectively. For the year ended December 31, 2015, these costs primarily included expenses related to certain in-process cost reduction programs (see Note 3), as well as costs for environmental remediation at certain formerly owned locations. For the year ended December 31, 2014, these costs primarily included expenses from the Company’s newly implemented restructuring and cost optimization programs, as well as costs for environmental remediation at certain formerly owned locations. For the year ended December 31, 2013, these costs primarily represent certain environmental expenses related to the Company’s productivity savings programs, as well as other minor headcount reduction programs.
Income Taxes [Policy Text Block]	Income Taxes —The Company recognizes deferred tax assets and liabilities for the expected future tax consequences of temporary differences between the financial statement carrying amounts and the tax bases of the assets and liabilities. Deferred tax balances are adjusted to reflect tax rates, based on current tax laws, which will be in effect in the years in which temporary differences are expected to reverse. Deferred tax assets are reduced by a valuation allowance when, in the opinion of management, it is more likely than not that some portion or all of the deferred tax assets will not be realized (see Note 14). Unrecognized tax benefits are generated when there are differences between tax positions taken in a tax return and amounts recognized in the consolidated financial statements. Tax benefits are recognized in the consolidated financial statements when it is more likely than not that a tax position will be sustained upon examination. Tax benefits are measured as the largest amount of benefit that is greater than 50% likely of being realized upon settlement. The Company classifies interest and penalties as a component of tax expense.
Derivative Financial Instruments [Policy Text Block]	Derivative Financial Instruments— The Company is a party to forward exchange contracts, foreign exchange rate swaps, interest rate swaps, natural gas futures and electricity forward contracts to reduce its cash flow exposure to changes in interest rates and natural gas and electricity prices. The Company does not hold or issue derivative financial instruments for trading purposes.
Share-based Compensation [Policy Text Block]	Stock-Based Compensation —Stock-based compensation cost is measured at the grant date based on the fair value of the award which is amortized as expense over the requisite service period on a graded-vesting basis (see Note 12).
Transfers of Financial Assets [Policy Text Block]	Transfers of Financial Assets —The Company executes factoring and sales agreements with respect to its trade accounts receivable to support its working capital requirements. The Company accounts for these transactions as either sales-type or financing-type transfers of financial assets based on the terms and conditions of each agreement. For the portion of the sales price that is deferred in a reserve account and subsequently collected, the Company’s policy is to classify the cash in-flows as cash flows from operating activities as the predominant source of the cash flows pertains to the Company’s trade accounts receivable. When the Company retains the servicing rights on the transfers of accounts receivable, it measures these rights at fair value, if material.
Concentrations of Credit Risk [Policy Text Block]	Concentrations of Credit Risk —Financial instruments that potentially subject the Company to concentrations of credit risk are primarily temporary investments and accounts receivable. The Company places its temporary investments with high quality institutions and, by policy, limits the amount of credit exposure to any one institution. Concentrations of credit risk for accounts receivable are limited due to the large number of customers in the Company’s customer base and their dispersion across many different industries and geographies. The Company generally does not require collateral or other security to support customer receivables.
Concentrations of Supplier Risk [Policy Text Block]	Concentrations of Supplier Risk —The Company relies on long-term agreements with key suppliers for most of its raw materials. The loss of a key source of supply or a delay in shipments could have an adverse effect on its business. Should any of the suppliers fail to deliver or should any of the key long-term supply contracts be canceled, the Company would be forced to purchase raw materials at current market prices. The Company’s largest supplier provides approximately 9% of raw material purchases. In addition, several of the feedstocks at various facilities are transported through a pipeline from one supplier.
Subsequent Events [Policy Text Block]	Subsequent Events —The Company has evaluated events and transactions subsequent to December 31, 2015 through the date of issuance of its Consolidated Financial Statements.
Reclassifications [Policy Text Block]	Reclassifications —Certain prior period balances have been reclassified to conform with current presentations.

Restructuring Level 3 (Tables)

Restructuring Level 3 (Tables)	12 Months Ended
	Dec. 31, 2015
Restructuring and Related Activities [Abstract]
Schedule of Restructuring and Related Costs [Table Text Block]	The following table summarizes restructuring information by reporting segment: Epoxy, Phenolic and Coating Resins Corporate and Other Total Restructuring costs expected to be incurred $ 11 $ 6 $ 17 Cumulative restructuring costs incurred through December 31, 2015 $ 11 $ 6 $ 17 Accrued liability at December 31, 2013 $ — $ — $ — Restructuring charges 10 3 13 Payments (1 ) — (1 ) Accrued liability at December 31, 2014 $ 9 $ 3 $ 12 Restructuring charges 1 3 4 Payments (9 ) (4 ) (13 ) Accrued liability at December 31, 2015 $ 1 $ 2 $ 3

Goodwill and Intangibles Level

Goodwill and Intangibles Level 3 (Tables)	12 Months Ended
	Dec. 31, 2015
Goodwill and Intangible Assets Disclosure [Abstract]
Schedule of Goodwill [Table Text Block]	The changes in the net carrying amount of goodwill by segment for the years ended December 31, 2015 and 2014 are as follows: Epoxy, Phenolic and Coating Resins Forest Products Resins Total Goodwill balance at December 31, 2013 $ 34 $ 78 $ 112 Acquisitions 13 — 13 Foreign currency translation (1 ) (5 ) (6 ) Goodwill balance at December 31, 2014 46 73 119 Acquisitions 10 — 10 Foreign currency translation (2 ) (5 ) (7 ) Goodwill balance at December 31, 2015 $ 54 $ 68 $ 122 The Company’s gross carrying amount and accumulated impairments of goodwill consist of the following as of December 31, 2015 and 2014 : 2015 2014 Gross Carrying Amount Accumulated Impairments Accumulated Foreign Currency Translation Net Book Value Gross Carrying Amount Accumulated Impairments Accumulated Foreign Currency Translation Net Book Value Epoxy, Phenolic and Coating Resins $ 111 $ (57 ) $ — $ 54 $ 101 $ (57 ) $ 2 $ 46 Forest Products Resins 81 — (13 ) 68 81 — (8 ) 73 Total $ 192 $ (57 ) $ (13 ) $ 122 $ 182 $ (57 ) $ (6 ) $ 119
Schedule of Finite-Lived Intangible Assets [Table Text Block]	The Company’s intangible assets with identifiable useful lives consist of the following as of December 31, 2015 and 2014 : 2015 2014 Gross Carrying Amount Accumulated Impairments Accumulated Amortization Net Book Value Gross Carrying Amount Accumulated Impairments Accumulated Amortization Net Book Value Patents and technology $ 112 $ — $ (85 ) $ 27 $ 112 $ — $ (78 ) $ 34 Customer lists and contracts 109 (17 ) (69 ) 23 109 (17 ) (62 ) 30 Other 25 — (10 ) 15 25 — (8 ) 17 Total $ 246 $ (17 ) $ (164 ) $ 65 $ 246 $ (17 ) $ (148 ) $ 81
Schedule of Finite-Lived Intangible Assets, Future Amortization Expense [Table Text Block]	Estimated annual intangible amortization expense for 2016 through 2020 is as follows: 2016 $ 13 2017 9 2018 8 2019 8 2020 8

Fair Value Level 3 (Tables)

Fair Value Level 3 (Tables)	12 Months Ended
	Dec. 31, 2015
Fair Value Disclosures [Abstract]
Fair Value, Assets and Liabilities Measured on Nonrecurring Basis [Table Text Block]	Following is a summary of losses as a result of the Company measuring long-lived assets at fair value on a non-recurring basis during the years ended December 31, 2015, 2014 and 2013 , all of which were valued using Level 3 inputs. Year Ended December 31, 2015 2014 2013 Long-lived assets held and used $ 4 $ 5 $ 111 Long-lived assets held for disposal/abandonment 2 — 13 Total $ 6 $ 5 $ 124
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 (1) Fair Value Level 1 Level 2 Level 3 Total December 31, 2015 Debt $ 3,829 $ — $ 2,560 $ 10 $ 2,570 December 31, 2014 Debt $ 3,834 $ — $ 3,386 $ 9 $ 3,395

Debt Obligations Level 3 (Table

Debt Obligations Level 3 (Tables)	12 Months Ended
	Dec. 31, 2015
Debt and Capital Lease Obligations [Abstract]
Schedule of Debt [Table Text Block]	Debt outstanding at December 31, 2015 and 2014 is as follows: 2015 2014 Long-Term Due Within One Year Long-Term Due Within One Year ABL Facility $ — $ — $ 60 $ — Senior Secured Notes: 6.625% First-Priority Senior Notes due 2020 (includes $4 and $6 of unamortized debt premium at December 31, 2015 and 2014, respectively) 1,554 — 1,556 — 10.00% First-Priority Senior Secured Notes due 2020 315 — — — 8.875% Senior Secured Notes due 2018 (includes $2 and $3 of unamortized discount at December 31, 2015 and 2014, respectively) 995 — 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 Other Borrowings: Australia Facility due 2017 at 4.5% and 5.1% at December 31, 2015 and 2014, respectively 29 3 36 4 Brazilian bank loans at 10.9% and 7.5% at December 31, 2015 and 2014, respectively 5 42 9 47 Capital Leases 9 1 8 1 Other at 4.7% and 4.0% at December 31, 2015 and 2014, respectively 5 34 12 27 Unamortized debt issuance costs (51 ) — (57 ) — Total $ 3,698 $ 80 $ 3,678 $ 99
Schedule of Maturities of Long-term Debt [Table Text Block]	Scheduled Maturities Aggregate maturities of debt, minimum payments under capital leases and minimum rentals under operating leases at December 31, 2015 for the Company are as follows: Year Debt Minimum Rentals Under Operating Leases Minimum Payments Under Capital Leases 2016 $ 80 $ 32 $ 2 2017 35 24 2 2018 999 16 2 2019 1 10 2 2020 2,439 4 2 2021 and thereafter 263 9 5 Total minimum payments $ 3,817 $ 95 15 Less: Amount representing interest (5 ) Present value of minimum payments $ 10

Commitments and Contingencies L

Commitments and Contingencies Level 3 (Tables)	12 Months Ended
	Dec. 31, 2015
Commitments and Contingencies [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 December 31, 2015 and 2014 : Liability Range of Reasonably Possible Costs as of 12/31/15 Site Description December 31, 2015 December 31, 2014 Low High Geismar, LA $ 15 $ 15 $ 9 $ 22 Superfund and offsite landfills – allocated share: Less than 1% 1 — — 2 Equal to or greater than 1% 7 7 5 14 Currently-owned 5 9 4 9 Formerly-owned: Remediation 33 30 31 46 Monitoring only — 1 — 1 Total $ 61 $ 62 $ 49 $ 94
Long-term Purchase Commitment [Table Text Block]	The Company is required to make minimum annual payments under these contracts as follows: Year Minimum Annual Purchase Commitments 2016 $ 293 2017 241 2018 112 2019 105 2020 95 2021 and beyond 84 Total minimum payments 930 Less: Amount representing interest (60 ) Present value of minimum payments $ 870

Pension and Postretirement Ex32

Pension and Postretirement Expense Level 3 (Tables)	12 Months Ended
	Dec. 31, 2015
Pension and Postretirement Expense [Abstract]
Schedule of Accumulated Benefit Obligations in Excess of Fair Value of Plan Assets [Table Text Block]	The following table presents the change in benefit obligation, change in plan assets and components of funded status for the Company’s defined benefit pension and non-pension postretirement benefit plans for the years ended December 31: Pension Benefits Non-Pension Postretirement Benefits 2015 2014 2015 2014 U.S. Plans Non-U.S. Plans U.S. Plans Non-U.S. Plans U.S. Plans Non-U.S. Plans U.S. Plans Non-U.S. Plans Change in Benefit Obligation Benefit obligation at beginning of year $ 281 $ 564 $ 278 $ 470 $ 9 $ 11 $ 12 $ 12 Service cost 3 16 3 14 — — — — Interest cost 10 12 11 17 — 1 1 1 Actuarial (gains) losses (20 ) (31 ) 33 142 — (1 ) (3 ) 1 Foreign currency exchange rate changes — (61 ) — (68 ) — (2 ) — (1 ) Benefits paid (22 ) (9 ) (17 ) (10 ) (1 ) — (1 ) (1 ) Plan amendments — — — (2 ) (1 ) — — (1 ) Expenses paid from assets (3 ) — — — — — — — Plan settlements — — (27 ) — — — — — Employee contributions — 1 — 1 — — — — Benefit obligation at end of year $ 249 $ 492 $ 281 $ 564 $ 7 $ 9 $ 9 $ 11 Change in Plan Assets Fair value of plan assets at beginning of year $ 230 $ 351 $ 240 $ 299 $ — $ — $ — $ 1 Actual return on plan assets (4 ) (4 ) 17 83 — — — — Foreign currency exchange rate changes — (37 ) — (45 ) — — — — Employer contributions 9 14 13 23 1 — 1 — Benefits paid (22 ) (9 ) (17 ) (10 ) (1 ) — (1 ) (1 ) Expenses paid from assets (3 ) — — — — — — — Plan settlements — — (23 ) — — — — — Employee contributions — 1 — 1 — — — — Fair value of plan assets at end of year 210 316 230 351 — — — — Funded status of the plan at end of year $ (39 ) $ (176 ) $ (51 ) $ (213 ) $ (7 ) $ (9 ) $ (9 ) $ (11 )
Amounts Recognized in the Consolidated Balance Sheet, Accumulated Other Comprehensive Income and Other [Table Text Block]	Pension Benefits Non-Pension Postretirement Benefits 2015 2014 2015 2014 U.S. Plans Non-U.S. Plans U.S. Plans Non-U.S. Plans U.S. Plans Non-U.S. Plans U.S. Plans Non-U.S. Plans Amounts recognized in the Consolidated Balance Sheets at December 31 consist of: Other current liabilities $ (1 ) $ (5 ) $ (1 ) $ (5 ) $ (1 ) $ — $ — $ — Long-term pension and post employment benefit obligations (38 ) (171 ) (50 ) (208 ) (6 ) (9 ) (9 ) (11 ) Accumulated other comprehensive loss (income) 1 (4 ) 2 (4 ) (3 ) 2 (3 ) 1 Net amounts recognized $ (38 ) $ (180 ) $ (49 ) $ (217 ) $ (10 ) $ (7 ) $ (12 ) $ (10 ) Amounts recognized in Accumulated other comprehensive income at December 31 consist of: Net prior service cost (benefit) $ 1 $ (5 ) $ 2 $ (5 ) $ (1 ) $ 3 $ — $ 2 Deferred income taxes — 1 — 1 (2 ) (1 ) (3 ) (1 ) Net amounts recognized $ 1 $ (4 ) $ 2 $ (4 ) $ (3 ) $ 2 $ (3 ) $ 1 Accumulated benefit obligation $ 249 $ 458 $ 281 $ 518 Accumulated benefit obligation for funded plans 247 308 279 342 Pension plans with underfunded or non-funded accumulated benefit obligations at December 31: Aggregate projected benefit obligation $ 249 $ 167 $ 281 $ 215 Aggregate accumulated benefit obligation 249 158 281 201 Aggregate fair value of plan assets 210 8 230 23 Pension plans with projected benefit obligations in excess of plan assets at December 31: Aggregate projected benefit obligation $ 249 $ 492 $ 281 $ 563 Aggregate fair value of plan assets 210 316 230 351
Schedule of Changes in Projected Benefit Obligations [Table Text Block]	Following are the components of net pension and postretirement (benefit) expense recognized for the years ended December 31, 2015 , 2014 and 2013 : Pension Benefits U.S. Plans Non-U.S. Plans 2015 2014 2013 2015 2014 2013 Service cost $ 3 $ 3 $ 3 $ 16 $ 14 $ 14 Interest cost on projected benefit obligation 10 11 10 12 17 18 Expected return on assets (15 ) (17 ) (16 ) (13 ) (15 ) (14 ) Amortization of prior service cost — — — — — 1 Unrealized actuarial loss (gain) — 29 (27 ) (16 ) 80 (41 ) Net (benefit) expense $ (2 ) $ 26 $ (30 ) $ (1 ) $ 96 $ (22 ) Non-Pension Postretirement Benefits U.S. Plans Non-U.S. Plans 2015 2014 2013 2015 2014 2013 Service cost $ — $ — $ — $ — $ — $ 1 Interest cost on projected benefit obligation — 1 — 1 1 1 Amortization of prior service benefit — — (1 ) — — — Unrealized actuarial (gain) loss — (4 ) (2 ) (1 ) 2 (3 ) Net (benefit) expense $ — $ (3 ) $ (3 ) $ — $ 3 $ (1 )
Schedule of Amounts Recognized in Other Comprehensive Income (Loss) [Table Text Block]	The following amounts were recognized in “Accumulated other comprehensive loss” during the year ended December 31, 2015 : Pension Benefits Non-Pension Postretirement Benefits Total U.S. Plans Non-U.S. Plans U.S. Plans Non-U.S. Plans U.S. Plans Non-U.S. Plans Prior service (benefit) cost from plan amendments $ (1 ) $ — $ (1 ) $ 1 $ (2 ) $ 1 Deferred income taxes — — 1 — 1 — (Gain) loss recognized in accumulated other comprehensive loss, net of tax $ (1 ) $ — $ — $ 1 $ (1 ) $ 1
Schedule of Amounts in Accumulated Other Comprehensive Income (Loss) to be Recognized over Next Fiscal Year [Table Text Block]	The amounts in “Accumulated other comprehensive loss” that are expected to be recognized as components of net periodic benefit cost (benefit) during the next fiscal year are less than $1 .
Weighted Average Rates Used to Determine the Benefit Obligations [Table Text Block]	The weighted average rates used to determine the benefit obligations were as follows at December 31, 2015 and 2014 : Pension Benefits Non-Pension Postretirement Benefits 2015 2014 2015 2014 U.S. Plans Non-U.S. Plans U.S. Plans Non-U.S. Plans U.S. Plans Non-U.S. Plans U.S. Plans Non-U.S. Plans Discount rate 4.1 % 2.3 % 3.7 % 2.2 % 3.4 % 5.5 % 3.4 % 6.1 % Rate of increase in future compensation levels — 2.4 % — 3.0 % — — — — The weighted average assumed health care cost trend rates are as follows at December 31: Health care cost trend rate assumed for next year — — — — 7.0 % 6.2 % 7.5 % 6.3 % Rate to which the cost trend rate is assumed to decline (the ultimate trend rate) — — — — 4.5 % 4.5 % 4.5 % 4.5 % Year that the rate reaches the ultimate trend rate — — — — 2029 2030 2029 2030
Weighted Average Rates Used to Determine Net Periodic Pension Expense Benefit [Table Text Block]	The weighted average rates used to determine net periodic pension expense (benefit) were as follows for the years ended December 31, 2015 , 2014 and 2013 : Pension Benefits U.S. Plans Non-U.S. Plans 2015 2014 2013 2015 2014 2013 Discount rate 3.7 % 4.4 % 3.5 % 2.2 % 3.6 % 3.5 % Rate of increase in future compensation levels — — — 3.0 % 3.0 % 3.0 % Expected long-term rate of return on plan assets 7.0 % 7.3 % 8.0 % 3.8 % 4.8 % 4.8 % Non-Pension Postretirement Benefits U.S. Plans Non-U.S. Plans 2015 2014 2013 2015 2014 2013 Discount rate 3.4 % 4.2 % 3.3 % 6.1 % 7.2 % 4.3 %
Schedule of Allocation of Plan Assets [Table Text Block]	Actual Target 2016 2015 2014 Weighted average allocations of U.S. pension plan assets at December 31: Equity securities 32 % 29 % 36 % Debt securities 55 % 59 % 54 % Cash, short-term investments and other 13 % 12 % 10 % Total 100 % 100 % 100 % Weighted average allocations of non-U.S. pension plan assets at December 31: Equity securities 21 % 19 % 21 % Debt securities 77 % 79 % 79 % Cash, short-term investments and other 2 % 2 % — % Total 100 % 100 % 100 %
Schedule of Fair Value of U.S. Pension Plan Investments [Table Text Block]	The following table presents U.S. pension plan investments measured at fair value on a recurring basis as of December 31, 2015 and 2014 : Fair Value Measurements Using 2015 2014 Quoted Prices in Active Markets for Identical Assets (Level 1) Significant Other Observable Inputs (Level 2) Unobserv-able Inputs (Level 3) Total Quoted Prices in Active Markets for Identical Assets (Level 1) Significant Other Observable Inputs (Level 2) Unobserv-able Inputs (Level 3) Total Large cap equity funds (1) $ — $ 38 $ — $ 38 $ — $ 36 $ — $ 36 Small/mid cap equity funds (1) — 5 — 5 — 6 — 6 International equity funds (1) — 25 — 25 — 27 — 27 Fixed income securities (1) — 114 — 114 — 133 — 133 Cash equivalents (2) — 3 — 3 — 2 — 2 $ — $ 185 $ — $ 185 $ — $ 204 $ — $ 204 Investments measured at fair value using net asset value as a practical expedient: Other funds (3) $ 25 $ 26 Total $ 210 $ 230
Schedule of Fair Value of non-U.S. Pension Plan Investments [Table Text Block]	The following table presents non-U.S. pension plan investments measured at fair value on a recurring basis as of December 31, 2015 and 2014 : Fair Value Measurements Using 2015 2014 Quoted Prices in Active Markets for Identical Assets (Level 1) Significant Other Observable Inputs (Level 2) Unobserv-able Inputs (Level 3) Total Quoted Prices in Active Markets for Identical Assets (Level 1) Significant Other Observable Inputs (Level 2) Unobserv-able Inputs (Level 3) Total Pooled insurance products with fixed income guarantee (1) — 8 — 8 — 8 — 8 $ — $ 8 $ — $ 8 $ — $ 8 $ — $ 8 Investments measured at fair value using net asset value as a practical expedient: Other international equity funds (3) $ 65 $ 68 Other fixed income securities (3) 243 275 Total $ 316 $ 351
Schedule of Expected Benefit Payments [Table Text Block]	Estimated future plan benefit payments as of December 31, 2015 are as follows: Pension Benefits Non-Pension Postretirement Benefits Year U.S. Plans Non-U.S. Plans U.S. Plans Non-U.S. Plans 2016 $ 21 $ 10 $ 1 $ — 2017 20 11 1 — 2018 20 11 1 — 2019 19 12 1 — 2020 18 14 1 — 2021-2025 81 90 2 3

Stock Option Plans and Stock 33

Stock Option Plans and Stock Based Compensation Level 3 (Tables)	12 Months Ended
	Dec. 31, 2015
Stock Option Plans and Stock Based Compensation [Abstract]
Summary of Existing Stock Based Compensation Plans and Outstanding Sahres [Table Text Block]	The following is a summary of existing stock based compensation plans and outstanding shares as of December 31, 2015 : Plan Name Shares Outstanding Plan Expiration Vesting Terms/Status Option Term Number of Shares Authorized Resolution Performance 2000 Stock Option Plan November 2010 8 yrs 30 days n/a plan expired Tranche A options 17,849 Fully vested Tranche B performance options 35,729 Fully vested Resolution Performance 2000 Non-Employee Directors Option Plan 286,626 November 2010 Fully vested 8 yrs 30 days n/a plan expired Resolution Specialty Materials 2004 Stock Option Plan October 2014 8 yrs 30 days 1,027,197 Tranche A options 21,873 Fully vested Tranche B performance options 43,748 Fully vested Director options 42,799 Fully vested BHI Acquisition Corp. 2004 Stock Incentive Plan August 2014 10 years 3,670,635 Tranche A options 864,463 Fully vested Tranche B performance options 864,463 Fully vested Director options 56,282 Director grants vest upon IPO / change in control Hexion LLC 2007 Long-Term Incentive Plan April 2017 1,700,000 Options to purchase units 230,500 Vest upon attainment of performance targets upon change in control 8 years Restricted stock units 50,000 Fully vested N/A Momentive Performance Materials Holdings LLC 2011 Equity Incentive Plan February 2021 10 years 20,800,000 Unit Options and Restricted Deferred Units (“RDUs”): 2011 Grant Tranche A Options and RDUs Options: 2,315,278 Time-vest ratably over 4 years; Accelerated vesting six months after certain change of control transactions as defined by the 2011 Equity Plan Tranche B Options and RDUs Options: 1,157,632 RDUs: 385,874 Performance-based: Vest upon the earlier of i) the two year anniversary from the date of the achievement of the targeted common unit value following certain corporate transactions or ii) the six month anniversary from the date the targeted common unit value is achieved following certain change of control transactions Tranche C Options and RDUs Options: 1,157,632 RDUs: 385,874 Performance-based: Vest upon the earlier of i) the one year anniversary from the date of the achievement of the targeted common unit value following certain corporate transactions or ii) the six month anniversary from the date the targeted common unit value is achieved following certain change of control transactions 2013 Grant Unit Options 4,134,026 Time-vest ratably over 4 years; Accelerated vesting six months after a change of control event as defined by the 2011 Equity Plan 10 years RDUs 3,261,554 Performance-based: Vest upon the earlier of 1) one year from the achievement of the targeted common unit value and a realization event or 2) six months from the achievement of the targeted common unit value and a change in control event, as such terms are defined by the 2011 Equity Plan N/A
Schedule of Share-based Compensation, Stock Options, Activity [Table Text Block]	Following is a summary of the Company’s stock option plan activity for the year ended December 31, 2015 : Hexion Holdings Common Units Weighted Average Exercise Price Options outstanding at December 31, 2014 11,025,508 $ 3.87 Options granted — $ — Options forfeited (410,910 ) $ 4.65 Other (1) 1,182,175 $ 2.24 Options outstanding at December 31, 2015 11,796,773 $ 3.99 Exercisable at December 31, 2015 7,809,882 $ 3.95 Expected to vest at December 31, 2015 1,018,874 $ 1.48
Schedule of Share-based Compensation, Restricted Stock and Restricted Stock Units Activity [Table Text Block]	Following is a summary of the Company’s restricted unit plan activity for the year ended December 31, 2015 : Hexion Holdings Common Units Weighted Average Grant Date Fair Value Nonvested at December 31, 2014 3,770,036 $ 1.94 Restricted units granted — $ — Restricted units vested (7,041 ) $ 4.85 Restricted units forfeited (142,558 ) $ 2.98 Other (1) 412,865 $ 1.56 Nonvested at December 31, 2015 4,033,302 $ 1.98

Income Taxes Level 3 (Tables)

Income Taxes Level 3 (Tables)	12 Months Ended
	Dec. 31, 2015
Income Taxes [Abstract]
Schedule of Components of Income Tax Expense (Benefit) [Table Text Block]	Income tax expense detail for the Company for the years ended December 31, 2015 , 2014 and 2013 is as follows: 2015 2014 2013 Current: State and local $ 2 $ 2 $ 3 Foreign 25 26 24 Total current 27 28 27 Deferred: Federal — 1 347 State and local — (1 ) 11 Foreign 7 (6 ) (6 ) Total deferred 7 (6 ) 352 Income tax expense $ 34 $ 22 $ 379
Schedule of Effective Income Tax Rate Reconciliation [Table Text Block]	A reconciliation of the Company’s combined differences between income taxes computed at the federal statutory tax rate of 35% and provisions for income taxes for the years ended December 31, 2015 , 2014 and 2013 is as follows: 2015 2014 2013 Income tax benefit computed at federal statutory tax rate $ (8 ) $ (78 ) $ (74 ) State tax provision, net of federal benefits 1 1 2 Foreign tax rate (benefit) expense differential (15 ) 7 12 Foreign source income (loss) subject to U.S. taxation 41 20 (36 ) Goodwill impairment — — 18 Losses and other expenses not deductible for tax 1 1 1 Increase in the taxes due to changes in valuation allowance 17 66 425 Additional tax expense on foreign unrepatriated earnings 18 8 22 Additional expense (benefit) for uncertain tax positions 3 (3 ) 42 Tax recognized in other comprehensive income (1 ) — (2 ) Changes in enacted tax laws and tax rates (23 ) — (31 ) Income tax expense $ 34 $ 22 $ 379
Schedule of Income before Income Tax, Domestic and Foreign [Table Text Block]	The domestic and foreign components of the Company’s loss before income taxes for the years ended December 31, 2015 , 2014 and 2013 is as follows: 2015 2014 2013 Domestic $ (242 ) $ (191 ) $ 13 Foreign 220 (31 ) (223 ) Total $ (22 ) $ (222 ) $ (210 )
Schedule of Deferred Tax Assets and Liabilities [Table Text Block]	The tax effects of significant temporary differences and net operating loss and credit carryforwards, which comprise the Company’s deferred tax assets and liabilities at December 31, 2015 and 2014 is as follows: 2015 2014 Assets: Non-pension post-employment $ 5 $ 8 Accrued and other expenses 107 91 Property, plant and equipment 3 3 Loss and credit carryforwards 599 647 Intangibles 6 8 Pension and postretirement benefit liabilities 45 58 Gross deferred tax assets 765 815 Valuation allowance (611 ) (588 ) Net deferred tax asset 154 227 Liabilities: Property, plant and equipment (108 ) (119 ) Unrepatriated earnings of foreign subsidiaries (25 ) (73 ) Intangible assets (20 ) (25 ) Gross deferred tax liabilities (153 ) (217 ) Net deferred tax asset $ 1 $ 10 The following table summarizes the presentation of the Company’s net deferred tax asset in the Consolidated Balance Sheets at December 31, 2015 and 2014 : 2015 2014 Assets: Current deferred income taxes (Other current assets) $ — $ 11 Long-term deferred income taxes 13 18 Liabilities: Long-term deferred income taxes (12 ) (19 ) Net deferred tax asset $ 1 $ 10
Summary of Valuation Allowance [Table Text Block]	The following table summarizes the changes in the valuation allowance for the years ended December 31, 2015, 2014 and 2013 : Balance at Beginning of Period Changes in Related Gross Deferred Tax Assets/Liabilities Charge Balance at End of Period Valuation allowance on Deferred tax assets: Year ended December 31, 2013 $ 122 $ (29 ) $ 425 $ 518 Year ended December 31, 2014 518 4 66 588 Year ended December 31, 2015 588 6 17 611
Unrecognized Tax Benefits, Increases Resulting from Current Period Tax Positions	A reconciliation of the beginning and ending amount of unrecognized tax benefits is as follows: 2015 2014 Balance at beginning of year $ 66 $ 70 Additions based on tax positions related to the current year 4 7 Additions for tax positions of prior years 2 2 Reductions for tax positions of prior years (3 ) (7 ) Settlements — (1 ) Foreign currency translation (7 ) (5 ) Balance at end of year $ 62 $ 66

Summarized Financial Informat35

Summarized Financial Information of Unconsolidated Affiliate Level 3 (Tables)	12 Months Ended
	Dec. 31, 2015
Summarized Financial Information of Unconsolidated Affiliate [Abstract]
Schedule of Variable Interest Entities [Table Text Block]	Summarized financial information of the Company’s most significant unconsolidated affiliates as of December 31, 2015 and December 31, 2014 and for the years ended December 31, 2015, 2014 and 2013 is as follows: December 31, December 31, Current assets $ 50 $ 51 Non-current assets 20 24 Current liabilities 30 34 Non-current liabilities 10 9 Year Ended December 31, 2015 2014 2013 Net sales $ 147 $ 148 $ 86 Gross profit 25 27 19 Pre-tax income 6 8 11 Net income 3 5 8

Segment Information Level 3 (Ta

Segment Information Level 3 (Tables)	12 Months Ended
	Dec. 31, 2015
Segment Information [Abstract]
Schedule of Revenue from External Customers Attributed to Foreign Countries by Geographic Area [Table Text Block]	Net Sales (1) : Year Ended December 31, 2015 2014 2013 United States $ 1,663 $ 2,189 $ 2,109 Netherlands 698 856 887 Canada 344 429 357 China 331 245 149 Brazil 224 258 248 Germany 205 282 280 Other international 675 878 860 Total $ 4,140 $ 5,137 $ 4,890
Depreciation and Amortization Expense by Segment [Table Text Block]	Year Ended December 31, 2015 2014 2013 Epoxy, Phenolic and Coating Resins (2) $ 307 $ 290 $ 279 Forest Products Resins (3) 233 255 235 Corporate and Other (74 ) (83 ) (68 ) Total $ 466 $ 462 $ 446 Depreciation and Amortization Expense:
Schedule of Segment Reporting Information, by Segment [Table Text Block]	Total Assets : As of December 31, 2015 2014 Epoxy, Phenolic and Coating Resins $ 1,320 $ 1,531 Forest Products Resins 807 857 Corporate and Other 255 229 Total $ 2,382 $ 2,617 Segment EBITDA: Year Ended December 31, 2015 2014 2013 Epoxy, Phenolic and Coating Resins (2) $ 307 $ 290 $ 279 Forest Products Resins (3) 233 255 235 Corporate and Other (74 ) (83 ) (68 ) Total $ 466 $ 462 $ 446 Net Sales (1) : Year Ended December 31, 2015 2014 2013 Epoxy, Phenolic and Coating Resins $ 2,589 $ 3,277 $ 3,126 Forest Products Resins 1,551 1,860 1,764 Total $ 4,140 $ 5,137 $ 4,890
Capital Expenditures by Segment [Table Text Block]	Capital Expenditures (4) : Year Ended December 31, 2015 2014 2013 Epoxy, Phenolic and Coating Resins $ 71 $ 94 $ 86 Forest Products Resins 106 85 52 Corporate and Other 2 4 7 Total $ 179 $ 183 $ 145
Reconciliation of Segment EBITDA to Net Income [Table Text Block]	Reconciliation of Segment EBITDA to Net Loss: Year Ended December 31, 2015 2014 2013 Segment EBITDA: Epoxy, Phenolic and Coating Resins $ 307 $ 290 $ 279 Forest Products Resins 233 255 235 Corporate and Other (74 ) (83 ) (68 ) Total $ 466 $ 462 $ 446 Reconciliation: Items not included in Segment EBITDA: Asset impairments $ (6 ) $ (5 ) $ (181 ) Business realignment costs (16 ) (47 ) (21 ) Integration costs — — (10 ) Realized and unrealized foreign currency losses (10 ) (32 ) (2 ) Gain (loss) on extinguishment of debt 41 — (6 ) Unrealized gains (losses) on pension and OPEB plan liabilities 13 (102 ) 68 Other (31 ) (25 ) (35 ) Total adjustments (9 ) (211 ) (187 ) Interest expense, net (326 ) (308 ) (303 ) Income tax expense (34 ) (22 ) (379 ) Depreciation and amortization (137 ) (144 ) (148 ) Net loss attributable to Hexion Inc. (40 ) (223 ) (571 ) Net income (loss) attributable to noncontrolling interest 1 (1 ) (1 ) Net loss $ (39 ) $ (224 ) $ (572 )
Schedule of Disclosure on Geographic Areas, Long-Lived Assets in Individual Foreign Countries by Country [Table Text Block]	Long-Lived Assets: As of December 31, 2015 2014 United States $ 673 $ 653 Netherlands 130 155 Germany 88 103 Other international 347 344 Total $ 1,238 $ 1,255

Changes in Accumulated Other 37

Changes in Accumulated Other Comprehensive Income (Tables)	12 Months Ended
	Dec. 31, 2015
Changes in Accumulated Other Comprehensive Income [Abstract]
Schedule of Accumulated Other Comprehensive Income (Loss) [Table Text Block]	Following is a summary of changes in “Accumulated other comprehensive (loss) income” for the years ended December 31, 2015 and 2014 : Year Ended December 31, 2015 Year Ended December 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 $ — $ 130 $ 130 Other comprehensive (loss) income before reclassifications, net of tax — (88 ) (88 ) 4 (61 ) (57 ) Ending balance $ 4 $ (19 ) $ (15 ) $ 4 $ 69 $ 73

Guarantor Non-Guarantor Subsi38

Guarantor Non-Guarantor Subsidiary Financial Information Level 3 (Tables)	12 Months Ended
	Dec. 31, 2015
Guarantor - Condensed Consolidating Statements of Operations [Abstract]
Condensed Consolidating Balance Sheet [Table Text Block]	INC. CONDENSED CONSOLIDATING BALANCE SHEET DECEMBER 31, 2015 Hexion Inc. Combined Subsidiary Guarantors Combined Non-Guarantor Subsidiaries Eliminations Consolidated Assets Current assets: Cash and cash equivalents (including restricted cash of $0 and $8, respectively) $ 62 $ — $ 174 $ — $ 236 Accounts receivable, net 115 1 334 — 450 Intercompany accounts receivable 132 — 154 (286 ) — Intercompany loans receivable — — 174 (174 ) — Inventories: Finished and in-process goods 97 — 121 — 218 Raw materials and supplies 34 — 56 — 90 Other current assets 29 — 24 — 53 Total current assets 469 1 1,037 (460 ) 1,047 Investments in unconsolidated entities 117 28 21 (130 ) 36 Deferred income taxes — — 13 — 13 Other long-term assets 21 6 21 — 48 Intercompany loans receivable 1,269 6 108 (1,383 ) — Property and equipment, net 559 — 492 — 1,051 Goodwill 65 — 57 — 122 Other intangible assets, net 49 — 16 — 65 Total assets $ 2,549 $ 41 $ 1,765 $ (1,973 ) $ 2,382 Liabilities and Deficit Current liabilities: Accounts payable $ 148 $ — $ 238 $ — $ 386 Intercompany accounts payable 154 — 132 (286 ) — Debt payable within one year 6 — 74 — 80 Intercompany loans payable within one year 174 — — (174 ) — Interest payable 80 — 2 — 82 Income taxes payable 7 — 8 — 15 Accrued payroll and incentive compensation 43 — 35 — 78 Other current liabilities 73 — 50 — 123 Total current liabilities 685 — 539 (460 ) 764 Long-term liabilities: Long-term debt 3,656 — 42 — 3,698 Intercompany loans payable 93 6 1,284 (1,383 ) — Accumulated losses of unconsolidated subsidiaries in excess of investment 429 130 — (559 ) — Long-term pension and post employment benefit obligations 45 — 179 — 224 Deferred income taxes 6 — 6 — 12 Other long-term liabilities 111 — 50 — 161 Total liabilities 5,025 136 2,100 (2,402 ) 4,859 Total Hexion Inc. shareholder’s deficit (2,476 ) (95 ) (334 ) 429 (2,476 ) Noncontrolling interest — — (1 ) — (1 ) Total deficit (2,476 ) (95 ) (335 ) 429 (2,477 ) Total liabilities and deficit $ 2,549 $ 41 $ 1,765 $ (1,973 ) $ 2,382 HEXION INC. CONDENSED CONSOLIDATING BALANCE SHEET DECEMBER 31, 2014 Hexion Inc. Combined Subsidiary Guarantors Combined Non-Guarantor Subsidiaries Eliminations Consolidated Assets Current assets: Cash and cash equivalents (including restricted cash of $0 and $16, respectively) $ 23 $ — $ 149 $ — $ 172 Short-term investments — — 7 — 7 Accounts receivable, net 174 — 417 — 591 Intercompany accounts receivable 118 — 138 (256 ) — Intercompany loans receivable 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 Investments in unconsolidated entities 234 34 29 (249 ) 48 Deferred income taxes — — 18 — 18 Other long-term assets 19 6 28 — 53 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 $ 2,733 $ 68 $ 1,720 $ (1,904 ) $ 2,617 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 3,617 — 61 — 3,678 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 5,081 255 2,240 (2,609 ) 4,967 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 $ 2,733 $ 68 $ 1,720 $ (1,904 ) $ 2,617
Condensed Consolidating Statement of Operations [Table Text Block]	INC. CONDENSED CONSOLIDATING STATEMENT OF OPERATIONS YEAR ENDED DECEMBER 31, 2015 Hexion Inc. Combined Subsidiary Guarantors Combined Non-Guarantor Subsidiaries Eliminations Consolidated Net sales $ 1,715 $ — $ 2,603 $ (178 ) $ 4,140 Cost of sales 1,528 — 2,190 (178 ) 3,540 Gross profit 187 — 413 — 600 Selling, general and administrative expense 134 — 172 — 306 Asset impairments — — 6 — 6 Business realignment costs 7 — 9 — 16 Other operating expense (income), net 16 — (4 ) — 12 Operating income 30 — 230 — 260 Interest expense, net 317 — 9 — 326 Intercompany interest (income) expense, net (80 ) — 80 — — Gain on extinguishment of debt (41 ) — — — (41 ) Other non-operating expense (income), net 94 — (97 ) — (3 ) (Loss) income before income tax, earnings from unconsolidated entities (260 ) — 238 — (22 ) Income tax (benefit) expense (2 ) — 36 — 34 (Loss) income before earnings from unconsolidated entities (258 ) — 202 — (56 ) Earnings from unconsolidated entities, net of taxes 218 132 1 (334 ) 17 Net (loss) income (40 ) 132 203 (334 ) (39 ) Net income attributable to noncontrolling interest — — (1 ) — (1 ) Net (loss) income attributable to Hexion Inc. $ (40 ) $ 132 $ 202 $ (334 ) $ (40 ) Comprehensive (loss) income attributable to Hexion Inc. $ (128 ) $ 133 $ 156 $ (289 ) $ (128 ) HEXION INC. CONDENSED CONSOLIDATING STATEMENT OF OPERATIONS YEAR ENDED DECEMBER 31, 2014 Hexion Inc. Combined Subsidiary Guarantors Combined Non-Guarantor Subsidiaries Eliminations Consolidated Net sales $ 2,259 $ — $ 3,109 $ (231 ) $ 5,137 Cost of sales 2,001 — 2,806 (231 ) 4,576 Gross profit 258 — 303 — 561 Selling, general and administrative expense 102 — 297 — 399 Asset impairments — — 5 — 5 Business realignment costs 31 — 16 — 47 Other operating (income) expense, net (11 ) (4 ) 7 — (8 ) Operating income (loss) 136 4 (22 ) — 118 Interest expense, net 300 — 8 — 308 Intercompany interest (income) expense, net (92 ) (1 ) 93 — — Other non-operating expense (income), net 101 — (69 ) — 32 (Loss) income before income tax, (losses) earnings from unconsolidated entities (173 ) 5 (54 ) — (222 ) Income tax (benefit) expense (6 ) — 28 — 22 (Loss) income before (losses) earnings from unconsolidated entities (167 ) 5 (82 ) — (244 ) (Losses) earnings from unconsolidated entities, net of taxes (56 ) 31 5 40 20 Net (loss) income (223 ) 36 (77 ) 40 (224 ) Net loss attributable to noncontrolling interest — — — 1 — 1 Net (loss) income attributable to Hexion Inc. $ (223 ) $ 36 $ (76 ) $ 40 $ (223 ) Comprehensive (loss) income attributable to Hexion Inc. $ (280 ) $ 35 $ (81 ) $ 46 $ (280 ) HEXION INC. CONDENSED CONSOLIDATING STATEMENT OF OPERATIONS YEAR ENDED DECEMBER 31, 2013 Hexion Inc. Combined Subsidiary Guarantors Combined Non-Guarantor Subsidiaries Eliminations Consolidated Net sales $ 2,176 $ — $ 2,919 $ (205 ) $ 4,890 Cost of sales 1,868 — 2,619 (205 ) 4,282 Gross profit 308 — 300 — 608 Selling, general and administrative expense 76 — 228 — 304 Asset impairments 53 — 128 — 181 Business realignment costs 12 — 9 — 21 Other operating (income) expense, net (1 ) (1 ) 3 — 1 Operating income (loss) 168 1 (68 ) — 101 Interest expense, net 296 — 7 — 303 Intercompany interest (income) expense, net (103 ) (1 ) 104 — — Loss on extinguishment of debt 4 — 2 — 6 Other non-operating (income) expense, net (45 ) — 47 — 2 Income (loss) before income tax, (losses) earnings from unconsolidated entities 16 2 (228 ) — (210 ) Income tax expense 361 — 18 — 379 (Loss) income before (losses) earnings from unconsolidated entities (345 ) 2 (246 ) — (589 ) (Losses) earnings from unconsolidated entities, net of taxes (226 ) (170 ) 4 409 17 Net loss (571 ) (168 ) (242 ) 409 (572 ) Net loss attributable to noncontrolling interest — — 1 — 1 Net loss attributable to Hexion Inc. $ (571 ) $ (168 ) $ (241 ) $ 409 $ (571 ) Comprehensive loss attributable to Hexion Inc. $ (583 ) $ (169 ) $ (258 ) $ 427 $ (583 )
Condensed Consolidating Statement of Cash Flows [Table Text Block]	INC. CONDENSED CONSOLIDATING STATEMENT OF CASH FLOWS YEAR ENDED DECEMBER 31, 2015 Hexion Inc. Combined Subsidiary Guarantors Combined Non-Guarantor Subsidiaries Eliminations Consolidated Cash flows (used in) provided by operating activities $ (295 ) $ 19 $ 508 $ (19 ) $ 213 Cash flows provided by (used in) investing activities Capital expenditures (91 ) — (84 ) — (175 ) Purchase of businesses, net of cash acquired — — (7 ) — (7 ) Capitalized interest (3 ) — (1 ) — (4 ) Proceeds from sale of investments, net — — 6 — 6 Change in restricted cash — — 8 — 8 Proceeds from sale of assets — — 17 — 17 Capital contribution to subsidiary (25 ) (17 ) — 42 — Return of capital from subsidiary from sales of accounts receivable 278 (a) — — (278 ) — 159 (17 ) (61 ) (236 ) (155 ) Cash flows provided by (used in) financing activities Net short-term debt repayments — — (3 ) — (3 ) Borrowings of long-term debt 500 — 23 — 523 Repayments of long-term debt (445 ) — (40 ) (485 ) Net intercompany loan borrowings (repayments) 131 — (131 ) — — Capital contribution from parent — 17 25 (42 ) — Long-term debt and credit facility financing fees (11 ) — — — (11 ) Common stock dividends paid — (19 ) — 19 — Return of capital to parent from sales of accounts receivable — — (278 ) (a) 278 — 175 (2 ) (404 ) 255 24 Effect of exchange rates on cash and cash equivalents — — (10 ) — (10 ) Increase in cash and cash equivalents 39 — 33 — 72 Cash and cash equivalents (unrestricted) at beginning of year 23 — 133 — 156 Cash and cash equivalents (unrestricted) at end of year $ 62 $ — $ 166 $ — $ 228 (a) During the year ended December 31, 2015 , Hexion Inc. contributed receivables of $278 to a non-guarantor subsidiary as capital contributions, resulting in a non-cash transaction. During the year ended December 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. CONDENSED CONSOLIDATING STATEMENT OF CASH FLOWS YEAR ENDED DECEMBER 31, 2014 Hexion Inc. Combined Subsidiary Guarantors Combined Non-Guarantor Subsidiaries Eliminations Consolidated Cash flows (used in) provided by operating activities $ (426 ) $ 14 $ 376 $ (14 ) $ (50 ) Cash flows provided by (used in) investing activities Capital expenditures (89 ) — (94 ) — (183 ) Acquisition of businesses (52 ) — (12 ) — (64 ) Purchase of debt securities, net — — (1 ) — (1 ) Change in restricted cash — — (3 ) — (3 ) Disbursement of affiliated loan — — (50 ) — (50 ) Repayment of affiliated loan — — 50 — 50 Funds remitted to unconsolidated affiliates, net — — (2 ) — (2 ) Proceeds from sale of assets 20 — — — 20 Capital contribution to subsidiary (30 ) (20 ) — 50 — Return of capital from subsidiary from sales of accounts receivable 350 (a) — — (350 ) — 199 (20 ) (112 ) (300 ) (233 ) Cash flows provided by (used in) financing activities Net short-term debt borrowings 7 — 14 — 21 Borrowings of long-term debt 295 — 96 — 391 Repayments of long-term debt (256 ) — (87 ) — (343 ) Net intercompany loan borrowings (repayments) 34 — (34 ) — — Capital contribution from parent — 20 30 (50 ) — Common stock dividends paid — (14 ) — 14 — Return of capital to parent from sales of accounts receivable — — (350 ) (a) 350 — 80 6 (331 ) 314 69 Effect of exchange rates on cash and cash equivalents — — (9 ) — (9 ) Decrease in cash and cash equivalents (147 ) — (76 ) — (223 ) Cash and cash equivalents (unrestricted) at beginning of year 170 — 209 — 379 Cash and cash equivalents (unrestricted) at end of year $ 23 $ — $ 133 $ — $ 156 (a) During the year ended December 31, 2014 , Hexion Inc. contributed receivables of $350 to a non-guarantor subsidiary as capital contributions, resulting in a non-cash transaction. During the year ended December 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. HEXION INC. CONDENSED CONSOLIDATING STATEMENT OF CASH FLOWS YEAR ENDED DECEMBER 31, 2013 Hexion Inc. Combined Subsidiary Guarantors Combined Non-Guarantor Subsidiaries Eliminations Consolidated Cash flows (used in) provided by operating activities $ (173 ) $ 23 $ 251 $ (21 ) $ 80 Cash flows provided by (used in) investing activities Capital expenditures (75 ) — (69 ) — (144 ) Capitalized interest — — (1 ) — (1 ) Purchase of debt securities, net — — (3 ) — (3 ) Change in restricted cash — — 4 — 4 Funds remitted to unconsolidated affiliates, net — — (13 ) — (13 ) Proceeds from sale of assets — — 7 — 7 Capital contribution to subsidiary (31 ) (20 ) — 51 — Return of capital from subsidiary 48 31 — (79 ) — Return of capital from subsidiary from sales of accounts receivable 214 (a) — — (214 ) — 156 11 (75 ) (242 ) (150 ) Cash flows used in financing activities Net short-term debt borrowings — — 15 — 15 Borrowings of long-term debt 1,109 — 26 — 1,135 Repayments of long-term debt (665 ) — (393 ) — (1,058 ) Net intercompany loan (repayments) borrowings (493 ) (2 ) 495 — — Capital contribution from parent — 20 31 (51 ) — Long-term debt and credit facility financing fees (40 ) — — — (40 ) Common stock dividends paid — (21 ) — 21 — Return of capital to parent — (31 ) (48 ) 79 — Return of capital to parent from sales of accounts receivable — — (214 ) (a) 214 — (89 ) (34 ) (88 ) 263 52 Effect of exchange rates on cash and cash equivalents — — (4 ) — (4 ) (Decrease) increase in cash and cash equivalents (106 ) — 84 — (22 ) Cash and cash equivalents (unrestricted) at beginning of year 276 — 125 — 401 Cash and cash equivalents (unrestricted) at end of year $ 170 $ — $ 209 $ — $ 379 (a) During the year ended December 31, 2013 , Hexion Inc. contributed receivables of $214 to a non-guarantor subsidiary as capital contributions, resulting in a non-cash transaction. During the year ended December 31, 2013 , 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 Polici39

Significant Accounting Policies Level 4 (Details) - USD ($) $ in Millions	3 Months Ended	12 Months Ended
	Mar. 31, 2015	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Unamortized debt issuance costs - assets		$ 8	$ 9
Foreign Currency Transaction Gain (Loss), before Tax		9	33	$ 2
Interest-bearing time deposits and other cash equivalents		37	46
Short-term investments		0	7
Inventory Valuation Reserves		7	8
Unamortized Debt Issuance Expense		51	57
Depreciation		124	130	135
Asset Impairment Charges	$ 6	(6)	5	124
Research and Development Expense		65	72	73
Business realignment costs		$ 16	$ 47	$ 21
Concentration Risk, Percentage		9.00%
Building [Member]
Property, Plant and Equipment, Useful Life		20 years
Machinery and Equipment [Member]
Property, Plant and Equipment, Useful Life		15 years
Minimum [Member]
Property, Plant and Equipment, Useful Life		1 year
Finite-Lived Intangible Asset, Useful Life		1 year
Maximum [Member]
Property, Plant and Equipment, Useful Life		5 years
Finite-Lived Intangible Asset, Useful Life		30 years

Restructuring Level 4 (Details)

Restructuring Level 4 (Details) - Restructuring by Type - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014
Restructuring Cost and Reserve [Line Items]
Cumulative restructuring costs, Incurred to Date	$ 17
Restructuring Reserve [Roll Forward]
Accrued liability, Beginning Balance	12	$ 0
Restructuring charges	4	13
Payments	(13)	(1)
Accrued liability, Ending Balance	3	$ 12
Workforce reductions [Member]
Restructuring Cost and Reserve [Line Items]
Restructuring costs expected to be incurred	$ 17

Restructuring Level 4 (Detail41

Restructuring Level 4 (Details) - Restructuring by Segment - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014
Restructuring Cost and Reserve [Line Items]
Cumulative restructuring costs, Incurred to Date	$ 17
Restructuring Reserve [Roll Forward]
Accrued liability, Beginning Balance	12	$ 0
Restructuring charges	4	13
Payments	(13)	(1)
Accrued liability, Ending Balance	3	12
EPCD [Member]
Restructuring Cost and Reserve [Line Items]
Restructuring costs expected to be incurred	11
Cumulative restructuring costs, Incurred to Date	11
Restructuring Reserve [Roll Forward]
Accrued liability, Beginning Balance	9	0
Restructuring charges	1	10
Payments	(9)	(1)
Accrued liability, Ending Balance	1	9
FPD [Member]
Restructuring Cost and Reserve [Line Items]
Restructuring costs expected to be incurred	6
Cumulative restructuring costs, Incurred to Date	6
Restructuring Reserve [Roll Forward]
Accrued liability, Beginning Balance	3	0
Restructuring charges	3	3
Payments	(4)	0
Accrued liability, Ending Balance	$ 2	$ 3

Related Party Transactions Leve

Related Party Transactions Level 4 (Details) - USD ($)	9 Months Ended	12 Months Ended
	Sep. 30, 2015	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2010	Dec. 31, 2009
Related Party Transaction [Line Items]
sales to joint venture		$ 33,000,000	$ 27,000,000	$ 12,000,000
due to joint ventures		2,000,000	26,000,000
Forgiveness of Note Receivable from Parent		0	0	24,000,000
Non-cash distribution declared to parent		0	0	208,000,000
Aggregate balance of MSC Holdings LLC PIK Facility			247,000,000	247,000,000
Cash on deposit as collateral for related party loan			11,000,000
Due from Joint Ventures		10,000,000	15,000,000
Apollo [Member]
Related Party Transaction [Line Items]
Annual management consulting fee		$ 3,000,000
Annual management consulting fee percentage		2.00%
Management Consulting Fees		$ 3,000,000	3,000,000	3,000,000
Apollo Affiliates and Other Related Parties [Member]
Related Party Transaction [Line Items]
Due from Related Parties		1,000,000	11,000,000
Due to Related Parties		1,000,000	1,000,000
Net Sales to Related Parties		59,000,000	114,000,000	114,000,000
Purchases From Related Parties		3,000,000	5,000,000	31,000,000
Apollo Global Securities [Member]
Related Party Transaction [Line Items]
Related Party Transaction, Other Revenues from Transactions with Related Party	$ 1,000,000			1,000,000
related party structuring fees received				1
MSC Holdings LLC [Member]
Related Party Transaction [Line Items]
Face value of the outstanding paid in kind debt facility					$ 180,000,000
Note receivable from parent						$ 24,000,000
Loan Receivable Acquisition Value [Table Text Block]		24,000,000
Momentive Performance Materials Inc. [Member]
Related Party Transaction [Line Items]
Shared Services Costs Incurred by MSC		70,000,000	131,000,000	121,000,000
Shared Services Costs Incurred by MPM		60,000,000	99,000,000	92,000,000
Shared Services Billings - MSC to MPM		$ 35,000,000	$ 49,000,000	31,000,000
Shared Service Cost Allocation Percentage - MSC		57.00%	54.00%
Shared Service Cost Allocation Percentage - MPM		43.00%	46.00%
Due from Related Parties		$ 7,000,000	$ 9,000,000
Related Party Transaction, Purchases from Related Party		3,000,000	8,000,000	9,000,000
MPM Distribution Agreement [Member]
Related Party Transaction [Line Items]
Related Party Transaction, Purchases from Related Party		28,000,000	29,000,000
Distribution Fees		1,000,000
Accounts Payable, Related Parties		2,000,000
Momentive Performance Materials Holdings LLC [Member]
Related Party Transaction [Line Items]
Billings from Parent Company				13,000,000
HAI [Member]
Related Party Transaction [Line Items]
Due from Related Parties		1,000,000	8,000,000
Due to Related Parties		1,000,000	2,000,000
Net Sales to Related Parties		72,000,000	107,000,000	104,000,000
Purchases From Related Parties		16,000,000	36,000,000	31,000,000
Cash Dividends Declared to Parent Company by Unconsolidated Subsidiaries		19,000,000	14,000,000
Carrying Value of Assets of HAI		44,000,000	53,000,000
Carrying Value of Liabilities of HAI		14,000,000	16,000,000
Future price concessions				16,000,000
settlement discounts issued to related party		5,000,000
Settlements Outstanding		1,000,000	7,000,000
Settlements Outstanding - current			5,000,000
Settlements Outstanding - long-term			2,000,000
Russian Joint Venture [Member]
Related Party Transaction [Line Items]
Accounts Receivable, Related Parties, Current		6,000,000	6,000,000
Royalty Receivable		2,000,000	$ 2,000,000
Finco [Member]
Related Party Transaction [Line Items]
Restrictions on Loans and Other Fund Transfers			50
Financing Receivable, Significant Purchases			$ 51,000,000
Interest Costs Incurred			1,000,000
MPM Subsidiary Brazil Ground Lease [Member]
Related Party Transaction [Line Items]
Management Consulting Fees		1,000,000	1,000,000
Maximum [Member]
Related Party Transaction [Line Items]
Purchases from JV		33,000,000	26,000,000	1,000,000
Maximum [Member] | Momentive Performance Materials Inc. [Member]
Related Party Transaction [Line Items]
Due from Related Parties		1,000,000	1,000,000
Net Sales to Related Parties		1,000,000	1,000,000	1,000,000
Accounts Payable, Related Parties		$ 1,000,000	1,000,000
Notes Receivable From Parent [Member]
Related Party Transaction [Line Items]
Forgiveness of Note Receivable from Parent			$ 24,000,000	24,000,000
Non-cash distribution declared to parent				$ 0

Goodwill and Intangibles Leve43

Goodwill and Intangibles Level 4 (Details) - Schedule of Goodwill - USD ($) $ in Millions	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Goodwill [Line Items]
Goodwill, Gross	$ 192	$ 182
Goodwill, Impaired, Accumulated Impairment Loss	(57)	(57)
Accumulated Foreign Currency Translation	(13)	(6)
Goodwill	122	119	$ 112
EPCD [Member]
Goodwill [Line Items]
Goodwill, Gross	111	101
Goodwill, Impaired, Accumulated Impairment Loss	(57)	(57)
Accumulated Foreign Currency Translation	0	2
Goodwill	54	46	34
FPD [Member]
Goodwill [Line Items]
Goodwill, Gross	81	81
Goodwill, Impaired, Accumulated Impairment Loss	0	0
Accumulated Foreign Currency Translation	(13)	(8)
Goodwill	$ 68	$ 73	$ 78

Goodwill and Intangibles Leve44

Goodwill and Intangibles Level 4 (Details) - Rollforward of Goodwill - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014
Goodwill [Line Items]
Goodwill, Acquired During Period	$ 10	$ 13
Goodwill, Translation Adjustments	(7)	6
Goodwill [Roll Forward]
Goodwill, Beginning Balance	119	112
Goodwill, Ending Balance	122	119
Accumulated Foreign Currency Translation	(13)	(6)
Goodwill, Impaired, Accumulated Impairment Loss	(57)	(57)
EPCD [Member]
Goodwill [Line Items]
Goodwill, Acquired During Period	10	13
Goodwill, Translation Adjustments	(2)	1
Goodwill [Roll Forward]
Goodwill, Beginning Balance	46	34
Goodwill, Ending Balance	54	46
Accumulated Foreign Currency Translation	0	2
Goodwill, Impaired, Accumulated Impairment Loss	(57)	(57)
FPD [Member]
Goodwill [Line Items]
Goodwill, Acquired During Period	0	0
Goodwill, Translation Adjustments	(5)	(5)
Goodwill [Roll Forward]
Goodwill, Beginning Balance	73	78
Goodwill, Ending Balance	68	73
Accumulated Foreign Currency Translation	(13)	(8)
Goodwill, Impaired, Accumulated Impairment Loss	$ 0	$ 0

Goodwill and Intangibles Leve45

Goodwill and Intangibles Level 4 (Details) - Schedule of Intangible Assets - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Finite-Lived Intangible Assets [Line Items]
Amortization of Intangible Assets	$ 13	$ 14	$ 13
Finite-Lived Intangible Assets, Gross	246	246
Impairment of Intangible Assets, Finite-lived	(17)	(17)
Finite-Lived Intangible Assets, Accumulated Amortization	(164)	(148)
Intangible Assets, Net (Excluding Goodwill)	65	81
Patents and Technology [Member]
Finite-Lived Intangible Assets [Line Items]
Finite-Lived Intangible Assets, Gross	112	112
Impairment of Intangible Assets, Finite-lived	0	0
Finite-Lived Intangible Assets, Accumulated Amortization	(85)	(78)
Intangible Assets, Net (Excluding Goodwill)	27	34
Customer Lists and Contracts [Member]
Finite-Lived Intangible Assets [Line Items]
Finite-Lived Intangible Assets, Gross	109	109
Impairment of Intangible Assets, Finite-lived	(17)	(17)
Finite-Lived Intangible Assets, Accumulated Amortization	(69)	(62)
Intangible Assets, Net (Excluding Goodwill)	23	30
Other Intangible Assets [Member]
Finite-Lived Intangible Assets [Line Items]
Finite-Lived Intangible Assets, Gross	25	25
Impairment of Intangible Assets, Finite-lived	0	0
Finite-Lived Intangible Assets, Accumulated Amortization	(10)	(8)
Intangible Assets, Net (Excluding Goodwill)	$ 15	$ 17

Goodwill and Intangibles Leve46

Goodwill and Intangibles Level 4 (Details) - Estimated Annual Amortization Expense - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Finite-Lived Intangible Assets [Line Items]
Amortization of Intangible Assets	$ 13	$ 14	$ 13
2,014	13
2,015	9
2,016	8
2,017	8
2,018	$ 8

Fair Value Level 4 (Details) -

Fair Value Level 4 (Details) - Fair Value Hierarchy	Dec. 31, 2015USD ($)
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Derivative Liabilities	$ 1

Fair Value Level 4 (Details) 48

Fair Value Level 4 (Details) - Nonrecurring Fair Value Measurements of Long-lived assets held and used - USD ($) $ in Millions	3 Months Ended	12 Months Ended
	Mar. 31, 2015	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Asset impairments		$ 4	$ 5	$ 111
Impairment of Long-Lived Assets to be Disposed of		2	0	13
Asset Impairment Charges	$ 6	(6)	5	$ 124
epoxy [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Carrying Value of Long-Lived Assets held and Used		5	207
Fair Value of Long-Lived Assets held and Used		0	103
Asset Impairment Charges		$ (5)	$ (104)
Discount rate for probability-weighted forecast model			14.00%
Long-Lived Assets Held and Used [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Carrying Value of Long-Lived Assets held and Used			$ 8
Fair Value of Long-Lived Assets held and Used			1
Long-Lived Assets Held and Used [Member] | EPCD [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Asset Impairment Charges			(7)
Long-Lived Assets Held for Sale [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Carrying Value of Long-Lived Assets held and Used			13
Fair Value of Long-Lived Assets held and Used			0
Long-Lived Assets Held for Sale [Member] | EPCD [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Asset Impairment Charges			$ (13)

Fair Value Level 4 (Details) 49

Fair Value Level 4 (Details) - Fair Value of Debt - USD ($) $ in Millions	Dec. 31, 2015	Dec. 31, 2014
Carrying Amount [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Debt	$ 3,829	$ 3,834
Fair Value, Inputs, Level 1 [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Debt	0	0
Fair Value, Inputs, Level 2 [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Debt	2,560	3,386
Fair Value, Inputs, Level 3 [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Debt	10	9
Total Fair Value [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Debt	$ 2,570	$ 3,395

Debt Obligations Level 4 (Detai

Debt Obligations Level 4 (Details) Debt Outstanding - USD ($) $ in Millions	Dec. 31, 2015	Dec. 31, 2014
Debt Instrument [Line Items]
Synthetic Letter of Credit Facility	$ 47
ABL Facility [Domain]
Debt Instrument [Line Items]
Line of Credit Facility, Remaining Borrowing Capacity	320
Non-Affiliated Debt [Abstract]
Long-Term	0	$ 60
Due Within One Year	0	0
6.625% First Priority Senior Notes Due 2020 [Member]
Debt Instrument [Line Items]
Debt Instrument, Unamortized Premium	4	6
Non-Affiliated Debt [Abstract]
Long-Term	1,554	1,556
Due Within One Year	0	0
10.00% First Priority Senior Notes Due 2020 [Member]
Non-Affiliated Debt [Abstract]
Long-Term	315	0
Due Within One Year	0	0
8.875% Senior Secured Notes Due 2018 [Member]
Debt Instrument [Line Items]
Debt Instrument, Unamortized Discount	2	3
Non-Affiliated Debt [Abstract]
Long-Term	995	1,197
Due Within One Year	0	0
9.00% Second-Priority Senior Secured Notes Due 2020 [Member]
Non-Affiliated Debt [Abstract]
Long-Term	574	574
Due Within One Year	0	0
9.2% Debentures Due 2021 [Member]
Non-Affiliated Debt [Abstract]
Long-Term	74	74
Due Within One Year	0	0
7.875% Debentures Due 2023 [Member]
Non-Affiliated Debt [Abstract]
Long-Term	189	189
Due Within One Year	0	0
8.375% Sinking Fund Debentures Due 2016 [Member]
Non-Affiliated Debt [Abstract]
Long-Term	0	20
Due Within One Year	0	20
Australia Facility Due 2014 [Member]
Non-Affiliated Debt [Abstract]
Long-Term	29	36
Due Within One Year	3	4
Affiliated Debt [Abstract]
Line of Credit Facility, Maximum Borrowing Capacity	10
Brazilian Bank Loans [Member]
Non-Affiliated Debt [Abstract]
Long-Term	5	9
Due Within One Year	42	47
Capital Leases [Member]
Non-Affiliated Debt [Abstract]
Long-Term	9	8
Due Within One Year	1	1
Other [Member]
Non-Affiliated Debt [Abstract]
Long-Term	5	12
Due Within One Year	34	27
Unamortized debt issuance costs
Non-Affiliated Debt [Abstract]
Long-Term	(51)	(57)
Due Within One Year	0	0
Total non-affiliated debt [Member]
Non-Affiliated Debt [Abstract]
Long-Term	3,698	3,678
Due Within One Year	$ 80	$ 99

Debt Obligations Level 4 (Det51

Debt Obligations Level 4 (Details) - Scheduled Maturities - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Debt and Commitments Maturities [Line Items]
Long-term Debt, Maturities, Repayments of Principal in Next Twelve Months	$ 80
Operating Leases, Future Minimum Payments Due, Next Twelve Months	32
Capital Leases, Future Minimum Payments Due, Next Twelve Months	2
Long-term Debt, Maturities, Repayments of Principal in Year Two	35
Capital Leases, Future Minimum Payments Due in Two Years	2
Operating Leases, Future Minimum Payments, Due in Two Years	24
Long-term Debt, Maturities, Repayments of Principal in Year Three	999
Capital Leases, Future Minimum Payments Due in Three Years	2
Operating Leases, Future Minimum Payments, Due in Three Years	16
Long-term Debt, Maturities, Repayments of Principal in Year Four	1
Capital Leases, Future Minimum Payments Due in Four Years	2
Operating Leases, Future Minimum Payments, Due in Four Years	10
Long-term Debt, Maturities, Repayments of Principal in Year Five	2,439
Capital Leases, Future Minimum Payments Due in Five Years	2
Operating Leases, Future Minimum Payments, Due in Five Years	4
Long-term Debt, Maturities, Repayments of Principal after Year Five	263
Capital Leases, Future Minimum Payments Due Thereafter	5
Operating Leases, Future Minimum Payments, Due Thereafter	9
Capital Leases, Future Minimum Payments Due	15
Operating Leases, Future Minimum Payments Due	95
Amount representing interest	(5)
Present value of minimum payments	10
Rental Expense under Operating Leases	35	$ 36	$ 36
Non-affiliated Debt [Member]
Debt and Commitments Maturities [Line Items]
Total minimum payments	$ 3,817
Australia Facility Due 2014 [Member]
Debt and Commitments Maturities [Line Items]
Debt Instrument, Maturity Date	Dec. 5, 2017
Australia Facility Due 2017 [Member]
Debt and Commitments Maturities [Line Items]
Debt Instrument, Interest Rate, Stated Percentage	4.50%	5.10%
Brazilian Bank Loans [Member]
Debt and Commitments Maturities [Line Items]
Debt Instrument, Interest Rate, Stated Percentage	10.90%	7.50%
Other [Member]
Debt and Commitments Maturities [Line Items]
Debt Instrument, Interest Rate, Stated Percentage	4.70%	4.00%
6.625% First Priority Senior Notes Due 2020 [Member]
Debt and Commitments Maturities [Line Items]
Debt Instrument, Interest Rate, Stated Percentage	6.625%	6.625%
Debt Instrument, Maturity Date	Apr. 15, 2020
10.00% First Priority Senior Notes Due 2020 [Member]
Debt and Commitments Maturities [Line Items]
Debt Instrument, Interest Rate, Stated Percentage	10.00%	10.00%
Debt Instrument, Maturity Date	Apr. 15, 2020
8.875% Senior Secured Notes Due 2018 [Member]
Debt and Commitments Maturities [Line Items]
Debt Instrument, Unamortized Discount	$ 2	$ 3
Debt Instrument, Interest Rate, Stated Percentage	8.875%	8.875%
Debt Instrument, Maturity Date	Feb. 1, 2018
9.00% Second-Priority Senior Secured Notes Due 2020 [Member]
Debt and Commitments Maturities [Line Items]
Debt Instrument, Interest Rate, Stated Percentage	9.00%	9.00%
Debt Instrument, Maturity Date	Nov. 15, 2020
9.2% Debentures Due 2021 [Member]
Debt and Commitments Maturities [Line Items]
Debt Instrument, Interest Rate, Stated Percentage	9.20%	9.20%
Debt Instrument, Maturity Date	Mar. 15, 2021
7.875% Debentures Due 2023 [Member]
Debt and Commitments Maturities [Line Items]
Debt Instrument, Interest Rate, Stated Percentage	7.875%	7.875%
Debt Instrument, Maturity Date	Feb. 15, 2023
8.375% Sinking Fund Debentures Due 2016 [Member]
Debt and Commitments Maturities [Line Items]
Debt Instrument, Interest Rate, Stated Percentage	8.375%	8.375%
Debt Instrument, Maturity Date	Apr. 15, 2016

Debt Obligations Debt Footnote

Debt Obligations Debt Footnote Disclosures (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Long term debt [Line Items]
Gain (loss) on extinguishment of debt	$ 41	$ 0	$ (6)
Loans and Leases Receivable, Gross, Consumer, Installment and Revolving	$ 400
Line of Credit Facility, Revolving Credit Conversion to Term Loan, Description	171
8.375% Sinking Fund Debentures Due 2016 [Member]
Long term debt [Line Items]
Repayments of Debt	$ 40
8.875% Senior Secured Notes Due 2018 [Member]
Long term debt [Line Items]
Gain (loss) on extinguishment of debt	41
Repayments of Debt	160
aggregate debt principal redeemed	$ 203

Commitments and Contingencies53

Commitments and Contingencies Level 4 (Details) - Environmental Liabilities $ in Millions	12 Months Ended
	Dec. 31, 2015USD ($)sites	Dec. 31, 2014USD ($)sites
Accrued Environmental Loss Contingencies, Current	$ 13	$ 12
Environmental Institution of Parana IAP [Member]
Liability	$ 11
Geismar, LA [Member]
Discount rate assumed to record at present value	3.00%
Undiscounted Liability Expected to be Paid	22 years
Geismar, LA Site Contingency, Accrual, Undiscounted Amount	$ 18
Accrual for Environmental Loss Contingencies, Undiscounted, Due Ratably over the Next Five Years	6
Currently-Owned [Member]
Accrual for Environmental Loss Contingencies, Undiscounted, Due Ratably over the Next Five Years	5
Formerly-Owned - Remediation [Member]
Liability	33	$ 30
Range of Reasonably Possible Costs - Low	31
Range of Reasonably Possible Costs - High	$ 46
Number of Sites | sites	13	12
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	$ 14
Number of Sites | sites	10	11
Superfund and Offsite Landfills - Less than 1% [Member]
Liability	$ 1	$ 0
Range of Reasonably Possible Costs - Low	0
Range of Reasonably Possible Costs - High	$ 2
Number of Sites | sites	12	17
Geismar, LA [Member]
Liability	$ 15	$ 15
Range of Reasonably Possible Costs - Low	9
Range of Reasonably Possible Costs - High	$ 22
Number of Sites | sites	1	1
Formerly-Owned - Monitoring Only [Member]
Liability	$ 0	$ 1
Range of Reasonably Possible Costs - Low	0
Range of Reasonably Possible Costs - High	$ 1
Number of Sites | sites	4	4
Currently-Owned [Member]
Liability	$ 5	$ 9
Range of Reasonably Possible Costs - Low	4
Range of Reasonably Possible Costs - High	$ 9
Number of Sites | sites	13	13

Commitments and Contingencies54

Commitments and Contingencies Level 4 (Details) - Non-Environmental Liabilities - USD ($) $ in Millions	Dec. 31, 2015	Dec. 31, 2014
Loss Contingencies [Line Items]
Estimated Litigation Liability	$ 4	$ 12
Estimated Litigation Liability, Current	$ 3	$ 9

Commitments and Contingencies55

Commitments and Contingencies Level 4 (Details) - Annual Purchase Commitments $ in Millions	Dec. 31, 2015USD ($)
Long-term Purchase Commitment [Line Items]
P2016Y	$ 293
P2017Y	241
P2018Y	112
P2019Y	105
P2020Y	95
2021 and beyond	84
Total minimum payments	930
Less: Amount representing interest	(60)
Present Value of Minimum Payments	$ 870

Pension and Postretirement Ex56

Pension and Postretirement Expense Level 4 (Details) - Change in Benefit Obligations - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
United States Pension Plans of US Entity, Defined Benefit [Member]
Defined Benefit Plan, Change in Benefit Obligation [Roll Forward]
Benefit obligation at beginning of year	$ 281	$ 278
Service cost	3	3	$ 3
Interest cost	10	11	10
Actuarial (gains) losses	(20)	33
Foreign currency exchange rate changes	0	0
Benefits paid	(22)	(17)
Defined Benefit Plan, Settlements, Plan Assets	0	(23)
Plan amendments	0	0
Expenses paid from assets	(3)	0
Defined Benefit Plan, Settlements, Benefit Obligation	0	(27)
Employee contributions	0	0
Benefit obligation at end of year	249	281	278
Defined Benefit Plan, Change in Fair Value of Plan Assets [Roll Forward]
Actual return on plan assets	(4)	17
Foreign currency exchange rate changes	0	0
Employer contributions	9	13
Funded status of the plan at end of year	(39)	(51)
Defined Benefit Plan, Fair Value of Plan Assets	210	230	240
Foreign Pension Plans, Defined Benefit [Member]
Defined Benefit Plan, Change in Benefit Obligation [Roll Forward]
Benefit obligation at beginning of year	564	470
Service cost	16	14	14
Interest cost	12	17	18
Actuarial (gains) losses	(31)	142
Foreign currency exchange rate changes	(61)	(68)
Benefits paid	(9)	(10)
Defined Benefit Plan, Settlements, Plan Assets	0	0
Plan amendments	0	(2)
Expenses paid from assets	0	0
Defined Benefit Plan, Settlements, Benefit Obligation	0	0
Employee contributions	1	1
Benefit obligation at end of year	492	564	470
Defined Benefit Plan, Change in Fair Value of Plan Assets [Roll Forward]
Actual return on plan assets	(4)	83
Foreign currency exchange rate changes	(37)	(45)
Employer contributions	14	23
Funded status of the plan at end of year	(176)	(213)
Defined Benefit Plan, Fair Value of Plan Assets	316	351	299
United States Postretirement Benefit Plans of US Entity, Defined Benefit [Member]
Defined Benefit Plan, Change in Benefit Obligation [Roll Forward]
Benefit obligation at beginning of year	9	12
Service cost	0	0	0
Interest cost	0	1	0
Actuarial (gains) losses	0	(3)
Foreign currency exchange rate changes	0	0
Benefits paid	(1)	(1)
Defined Benefit Plan, Settlements, Plan Assets	0	0
Plan amendments	(1)	0
Expenses paid from assets	0	0
Defined Benefit Plan, Settlements, Benefit Obligation	0	0
Employee contributions	0	0
Benefit obligation at end of year	7	9	12
Defined Benefit Plan, Change in Fair Value of Plan Assets [Roll Forward]
Actual return on plan assets	0	0
Foreign currency exchange rate changes	0	0
Employer contributions	1	1
Funded status of the plan at end of year	(7)	(9)
Defined Benefit Plan, Fair Value of Plan Assets	0	0	0
Foreign Postretirement Benefit Plans, Defined Benefit [Member]
Defined Benefit Plan, Change in Benefit Obligation [Roll Forward]
Benefit obligation at beginning of year	11	12
Service cost	0	0	1
Interest cost	1	1	1
Actuarial (gains) losses	(1)	1
Foreign currency exchange rate changes	(2)	(1)
Benefits paid	0	(1)
Defined Benefit Plan, Settlements, Plan Assets	0	0
Plan amendments	0	(1)
Expenses paid from assets	0	0
Defined Benefit Plan, Settlements, Benefit Obligation	0	0
Employee contributions	0	0
Benefit obligation at end of year	9	11	12
Defined Benefit Plan, Change in Fair Value of Plan Assets [Roll Forward]
Actual return on plan assets	0	0
Foreign currency exchange rate changes	0	0
Employer contributions	0	0
Funded status of the plan at end of year	(9)	(11)
Defined Benefit Plan, Fair Value of Plan Assets	$ 0	$ 0	$ 1

Pension and Postretirement Ex57

Pension and Postretirement Expense Level 4 (Details) - Amounts Recognized - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Defined Benefit Plan, Amounts Recognized in Balance Sheet [Abstract]
Other assets, net	$ 48	$ 53
Other Liabilities, Current	(123)	(135)
Pension and Other Postretirement Defined Benefit Plans, Liabilities, Noncurrent	(224)	(278)
Accumulated Other Comprehensive Income (Loss), Net of Tax	15	(73)	$ (130)
United States Pension Plans of US Entity, Defined Benefit [Member]
Defined Benefit Plan, Amounts Recognized in Balance Sheet [Abstract]
Other Liabilities, Current	1	1
Pension and Other Postretirement Defined Benefit Plans, Liabilities, Noncurrent	(38)	(50)
Accumulated Other Comprehensive Income (Loss), Net of Tax	1	2
Defined Benefit Plan, Amounts Recognized in Balance Sheet	(38)	(49)
Defined Benefit Plan, Amounts Recognized in Other Comprehensive Income (Loss) [Abstract]
Defined Benefit Plan, Amortization of Net Prior Service Cost (Credit)	1	2
Deferred income taxes	0	0
Net Amounts Recognized in Accumulated Other Comprehensive Income	1	2
Defined Benefit Plan, Accumulated Benefit Obligation	249	281
Accumulated Benefit Obligation for Funded Plans	247	279
Defined Benefit Plan, Pension Plans with Accumulated Benefit Obligations in Excess of Plan Assets, Aggregate Accumulated Benefit Obligation	249	281
Pension Benefits Fair Value of Plan Assets of Underfunded Plans	210	230
Pension Plans with Underfunded Accumulated Benefit Obligations [Abstract]
Aggregate Projected Benefit Obligation for Underfunded Pension Plans	249	281
Aggregate Projected Benefit Obligation for Underfunded Pension Plans	249	281
Aggregate Fair Value of Plan Assets for Underfunded Pension Plans	210	230
Pension plans with projected benefit obligation [Abstract]
Actuarial Gain from Plan Amendment	0	0
Foreign Pension Plans, Defined Benefit [Member]
Defined Benefit Plan, Amounts Recognized in Balance Sheet [Abstract]
Other Liabilities, Current	(5)	(5)
Pension and Other Postretirement Defined Benefit Plans, Liabilities, Noncurrent	(171)	(208)
Accumulated Other Comprehensive Income (Loss), Net of Tax	(4)	(4)
Defined Benefit Plan, Amounts Recognized in Balance Sheet	(180)	(217)
Defined Benefit Plan, Amounts Recognized in Other Comprehensive Income (Loss) [Abstract]
Defined Benefit Plan, Amortization of Net Prior Service Cost (Credit)	(5)	(5)
Deferred income taxes	1	1
Net Amounts Recognized in Accumulated Other Comprehensive Income	(4)	(4)
Defined Benefit Plan, Accumulated Benefit Obligation	458	518
Accumulated Benefit Obligation for Funded Plans	308	342
Defined Benefit Plan, Pension Plans with Accumulated Benefit Obligations in Excess of Plan Assets, Aggregate Accumulated Benefit Obligation	158	201
Pension Benefits Fair Value of Plan Assets of Underfunded Plans	8	23
Pension Plans with Underfunded Accumulated Benefit Obligations [Abstract]
Aggregate Projected Benefit Obligation for Underfunded Pension Plans	167	215
Aggregate Projected Benefit Obligation for Underfunded Pension Plans	492	563
Aggregate Fair Value of Plan Assets for Underfunded Pension Plans	316	351
Pension plans with projected benefit obligation [Abstract]
Actuarial Gain from Plan Amendment	0	(2)
United States Postretirement Benefit Plans of US Entity, Defined Benefit [Member]
Defined Benefit Plan, Amounts Recognized in Balance Sheet [Abstract]
Other Liabilities, Current	(1)	0
Pension and Other Postretirement Defined Benefit Plans, Liabilities, Noncurrent	(6)	(9)
Accumulated Other Comprehensive Income (Loss), Net of Tax	(3)	(3)
Defined Benefit Plan, Amounts Recognized in Balance Sheet	(10)	(12)
Defined Benefit Plan, Amounts Recognized in Other Comprehensive Income (Loss) [Abstract]
Defined Benefit Plan, Amortization of Net Prior Service Cost (Credit)	(1)	0
Deferred income taxes	(2)	(3)
Net Amounts Recognized in Accumulated Other Comprehensive Income	(3)	(3)
Pension plans with projected benefit obligation [Abstract]
Actuarial Gain from Plan Amendment	(1)	0
Foreign Postretirement Benefit Plans, Defined Benefit [Member]
Defined Benefit Plan, Amounts Recognized in Balance Sheet [Abstract]
Other Liabilities, Current	0	0
Pension and Other Postretirement Defined Benefit Plans, Liabilities, Noncurrent	(9)	(11)
Accumulated Other Comprehensive Income (Loss), Net of Tax	2	1
Defined Benefit Plan, Amounts Recognized in Balance Sheet	(7)	(10)
Defined Benefit Plan, Amounts Recognized in Other Comprehensive Income (Loss) [Abstract]
Defined Benefit Plan, Amortization of Net Prior Service Cost (Credit)	3	2
Deferred income taxes	(1)	1
Net Amounts Recognized in Accumulated Other Comprehensive Income	2	1
Pension plans with projected benefit obligation [Abstract]
Actuarial Gain from Plan Amendment	$ 0	$ (1)

Pension and Postretirement Ex58

Pension and Postretirement Expense Level 4 (Details) - Components of Net Pension and Non-pension postretirement Expense - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
United States Pension Plans of US Entity, Defined Benefit [Member]
Pension Benefits and Non-Pension Postretirement Benefits Disclosures Table Text Block [Line Items]
Service cost	$ 3	$ 3	$ 3
Interest cost	10	11	10
Expected return on assets	(15)	(17)	(16)
Defined Benefit Plan, Amortization of Prior Service Cost (Credit)	0	0	0
Unrealized actuarial loss (gain)	0	29	(27)
Net expense (benefit)	(2)	26	(30)
Foreign Pension Plans, Defined Benefit [Member]
Pension Benefits and Non-Pension Postretirement Benefits Disclosures Table Text Block [Line Items]
Service cost	16	14	14
Interest cost	12	17	18
Expected return on assets	(13)	(15)	(14)
Defined Benefit Plan, Amortization of Prior Service Cost (Credit)	0	0	1
Unrealized actuarial loss (gain)	(16)	80	(41)
Net expense (benefit)	(1)	96	(22)
United States Postretirement Benefit Plans of US Entity, Defined Benefit [Member]
Pension Benefits and Non-Pension Postretirement Benefits Disclosures Table Text Block [Line Items]
Service cost	0	0	0
Interest cost	0	1	0
Amortization of prior service cost	0	0	(1)
Unrealized actuarial loss (gain)	0	(4)	(2)
Net expense (benefit)	0	(3)	(3)
Foreign Postretirement Benefit Plans, Defined Benefit [Member]
Pension Benefits and Non-Pension Postretirement Benefits Disclosures Table Text Block [Line Items]
Service cost	0	0	1
Interest cost	1	1	1
Amortization of prior service cost	0	0	0
Unrealized actuarial loss (gain)	(1)	2	(3)
Net expense (benefit)	$ 0	$ 3	$ (1)

Pension and Postretirement Ex59

Pension and Postretirement Expense Level 4 (Details) - Amounts Recognized in Other Comprehensive Income - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Other Comprehensive Income (Loss), Pension and Other Postretirement Benefit Plans, Net Unamortized Gain (Loss) Arising During Period, Net of Tax	$ 0	$ 4	$ 0
United States Pension Plans of US Entity, Defined Benefit [Member]
Amortization of prior service cost	0	0	0
Loss (Gain) recognized in other comprehensive income	(1)
Deferred income taxes	0
Other Comprehensive Income (Loss), Pension and Other Postretirement Benefit Plans, Net Unamortized Gain (Loss) Arising During Period, Net of Tax	(1)
Foreign Pension Plans, Defined Benefit [Member]
Amortization of prior service cost	0	$ 0	$ (1)
Loss (Gain) recognized in other comprehensive income	0
Deferred income taxes	0
Other Comprehensive Income (Loss), Pension and Other Postretirement Benefit Plans, Net Unamortized Gain (Loss) Arising During Period, Net of Tax	0
United States Postretirement Benefit Plans of US Entity, Defined Benefit [Member]
Loss (Gain) recognized in other comprehensive income	(1)
Deferred income taxes	1
Other Comprehensive Income (Loss), Pension and Other Postretirement Benefit Plans, Net Unamortized Gain (Loss) Arising During Period, Net of Tax	0
Foreign Postretirement Benefit Plans, Defined Benefit [Member]
Loss (Gain) recognized in other comprehensive income	1
Deferred income taxes	0
Other Comprehensive Income (Loss), Pension and Other Postretirement Benefit Plans, Net Unamortized Gain (Loss) Arising During Period, Net of Tax	1
United States Total Defined Benefits and Other Postretirement Benefit Plans [Member]
Loss (Gain) recognized in other comprehensive income	(2)
Deferred income taxes	1
Other Comprehensive Income (Loss), Pension and Other Postretirement Benefit Plans, Net Unamortized Gain (Loss) Arising During Period, Net of Tax	(1)
Foreign Total Defined Benefits and Other Postretirement Benefit Plans [Member]
Loss (Gain) recognized in other comprehensive income	1
Deferred income taxes	0
Other Comprehensive Income (Loss), Pension and Other Postretirement Benefit Plans, Net Unamortized Gain (Loss) Arising During Period, Net of Tax	$ 1

Pension and Postretirement Ex60

Pension and Postretirement Expense Level 4 (Details) - Weighted Average Rates used to Determine the Benefit Obligations	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014
United States Pension Plans of US Entity, Defined Benefit [Member]
Defined Benefit Plan, Assumptions Used Calculating Benefit Obligation, Discount Rate	4.10%	3.70%
Defined Benefit Plan, Assumptions Used Calculating Benefit Obligation, Rate of Compensation Increase	0.00%	0.00%
Foreign Pension Plans, Defined Benefit [Member]
Defined Benefit Plan, Assumptions Used Calculating Benefit Obligation, Discount Rate	2.30%	2.20%
Defined Benefit Plan, Assumptions Used Calculating Benefit Obligation, Rate of Compensation Increase	2.40%	3.00%
United States Postretirement Benefit Plans of US Entity, Defined Benefit [Member]
Defined Benefit Plan, Assumptions Used Calculating Benefit Obligation, Discount Rate	3.40%	3.40%
Defined Benefit Plan, Assumptions Used Calculating Benefit Obligation, Rate of Compensation Increase	0.00%	0.00%
Defined Benefit Plan, Health Care Cost Trend Rate Assumed for Next Fiscal Year	7.00%	7.50%
Defined Benefit Plan, Ultimate Health Care Cost Trend Rate	4.50%	4.50%
Defined Benefit Plan, Year that Rate Reaches Ultimate Trend Rate	2,029	2,029
Foreign Postretirement Benefit Plans, Defined Benefit [Member]
Defined Benefit Plan, Assumptions Used Calculating Benefit Obligation, Discount Rate	5.50%	6.10%
Defined Benefit Plan, Assumptions Used Calculating Benefit Obligation, Rate of Compensation Increase	0.00%	0.00%
Defined Benefit Plan, Health Care Cost Trend Rate Assumed for Next Fiscal Year	6.20%	6.30%
Defined Benefit Plan, Ultimate Health Care Cost Trend Rate	4.50%	4.50%
Defined Benefit Plan, Year that Rate Reaches Ultimate Trend Rate	2,030	2,030

Pension and Postretirement Ex61

Pension and Postretirement Expense Level 4 (Details) - Weighted Average Rates used to Determine Net Periodic Pension Expense - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Defined Benefit Plan, Effect of One Percentage Point Increase on Service and Interest Cost Components	$ 2
United States Postretirement Benefit Plans of US Entity, Defined Benefit [Member]
Defined Benefit Plan, Assumptions Used Calculating Net Periodic Benefit Cost, Discount Rate	3.40%	4.20%	3.30%
Foreign Postretirement Benefit Plans, Defined Benefit [Member]
Defined Benefit Plan, Assumptions Used Calculating Net Periodic Benefit Cost, Discount Rate	6.10%	7.20%	4.30%
United States Pension Plans of US Entity, Defined Benefit [Member]
Defined Benefit Plan, Assumptions Used Calculating Net Periodic Benefit Cost, Discount Rate	3.70%	4.40%	3.50%
Defined Benefit Plan, Assumptions Used Calculating Net Periodic Benefit Cost, Rate of Compensation Increase	0.00%	0.00%	0.00%
Defined Benefit Plan, Assumptions Used Calculating Net Periodic Benefit Cost, Expected Long-term Return on Assets	7.00%	7.30%	8.00%
Foreign Pension Plans, Defined Benefit [Member]
Defined Benefit Plan, Assumptions Used Calculating Net Periodic Benefit Cost, Discount Rate	2.20%	3.60%	3.50%
Defined Benefit Plan, Assumptions Used Calculating Net Periodic Benefit Cost, Rate of Compensation Increase	3.00%	3.00%	3.00%
Defined Benefit Plan, Assumptions Used Calculating Net Periodic Benefit Cost, Expected Long-term Return on Assets	3.80%	4.80%	4.80%

Pension and Postretirement Ex62

Pension and Postretirement Expense Level 4 (Details) - Weighted Average Allocations of Plan Assets	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014
United States Pension Plans of US Entity, Defined Benefit [Member]
Defined Benefit Plan, Actual Plan Asset Allocations	100.00%	100.00%
Defined Benefit Plan, Target Plan Asset Allocations	100.00%
Foreign Pension Plans, Defined Benefit [Member]
Defined Benefit Plan, Actual Plan Asset Allocations	100.00%	100.00%
Defined Benefit Plan, Target Plan Asset Allocations	100.00%
Equity Securities [Member] | United States Pension Plans of US Entity, Defined Benefit [Member]
Defined Benefit Plan, Actual Plan Asset Allocations	32.00%	29.00%
Defined Benefit Plan, Target Plan Asset Allocations	36.00%
Equity Securities [Member] | Foreign Pension Plans, Defined Benefit [Member]
Defined Benefit Plan, Actual Plan Asset Allocations	21.00%	19.00%
Defined Benefit Plan, Target Plan Asset Allocations	21.00%
Debt Securities [Member] | United States Pension Plans of US Entity, Defined Benefit [Member]
Defined Benefit Plan, Actual Plan Asset Allocations	55.00%	59.00%
Defined Benefit Plan, Target Plan Asset Allocations	54.00%
Debt Securities [Member] | Foreign Pension Plans, Defined Benefit [Member]
Defined Benefit Plan, Actual Plan Asset Allocations	77.00%	79.00%
Defined Benefit Plan, Target Plan Asset Allocations	79.00%
Cash and Cash Equivalents [Member] | United States Pension Plans of US Entity, Defined Benefit [Member]
Defined Benefit Plan, Actual Plan Asset Allocations	13.00%	12.00%
Defined Benefit Plan, Target Plan Asset Allocations	10.00%
Cash and Cash Equivalents [Member] | Foreign Pension Plans, Defined Benefit [Member]
Defined Benefit Plan, Actual Plan Asset Allocations	2.00%	2.00%
Defined Benefit Plan, Target Plan Asset Allocations	0.00%

Pension and Postretirement Ex63

Pension and Postretirement Expense Level 4 (Details) - U.S. Pension Plan Investments Measured at Fair Value - United States Pension Plans of US Entity, Defined Benefit [Member] - USD ($) $ in Millions	Dec. 31, 2015	Dec. 31, 2014
Large Cap Equity Funds	$ 38	$ 36
Small mid Cap Equity Funds	5	6
Other International Equity	25	27
Debt Securities Fixed Income	114	133
Cash, Money Market and Other	3	2
Pension Benefits Fair Value of Plan Assets of Underfunded Plans	210	230
Fair value of plan assets at end of year subtotal	185	204
Other funds	25	26
Fair Value, Inputs, Level 1 [Member]
Large Cap Equity Funds	0	0
Small mid Cap Equity Funds	0	0
Other International Equity	0	0
Debt Securities Fixed Income	0	0
Cash, Money Market and Other	0	0
Pension Benefits Fair Value of Plan Assets of Underfunded Plans	0	0
Fair Value, Inputs, Level 2 [Member]
Large Cap Equity Funds	38	36
Small mid Cap Equity Funds	5	6
Other International Equity	25	27
Debt Securities Fixed Income	114	133
Cash, Money Market and Other	3	2
Pension Benefits Fair Value of Plan Assets of Underfunded Plans	185	204
Fair Value, Inputs, Level 3 [Member]
Large Cap Equity Funds	0	0
Small mid Cap Equity Funds	0	0
Other International Equity	0	0
Debt Securities Fixed Income	0	0
Cash, Money Market and Other	0	0
Pension Benefits Fair Value of Plan Assets of Underfunded Plans	$ 0	$ 0

Pension and Postretirement Ex64

Pension and Postretirement Expense Level 4 (Details) - Non-U.S. Pension Plan Investments Measured at Fair Value - Foreign Pension Plans, Defined Benefit [Member] - USD ($) $ in Millions	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Pooled Insurance Products with Fixed Income Guarantee	$ 8	$ 8
Pension Benefits Fair Value of Plan Assets of Underfunded Plans	8	23
Fair value of plan assets at end of year subtotal	8	8
Other international equity funds	65	68
Other fixed income securities	243	275
Defined Benefit Plan, Fair Value of Plan Assets	316	351	$ 299
Fair Value, Inputs, Level 1 [Member]
Defined Benefit Plan, Fair Value of Plan Assets	0	0
Fair Value, Inputs, Level 2 [Member]
Defined Benefit Plan, Fair Value of Plan Assets	8	8
Fair Value, Inputs, Level 3 [Member]
Defined Benefit Plan, Fair Value of Plan Assets	$ 0	$ 0

Pension and Postretirement Ex65

Pension and Postretirement Expense Level 4 (Details) - Estimated Future Plan Benefit Payments - USD ($) $ in Millions	3 Months Ended	12 Months Ended
	Mar. 31, 2014	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Estimated future contributions to defined benefit plans in 2013		$ 22
United States Pension Plans of US Entity, Defined Benefit [Member]
2,014		21
2,015		20
2,016		20
2,017		19
2,018		18
2021-2025		81
Foreign Pension Plans, Defined Benefit [Member]
2,014		10
2,015		11
2,016		11
2,017		12
2,018		14
2021-2025		90
United States Postretirement Benefit Plans of US Entity, Defined Benefit [Member]
2,014		1
2,015		1
2,016		1
2,017		1
2,018		1
2021-2025		2
Foreign Postretirement Benefit Plans, Defined Benefit [Member]
2,014		0
2,015		0
2,016		0
2,017		0
2,018		0
2021-2025		3
Defined Contribution Pension [Member]
Defined Contribution Plan, Cost Recognized		20	$ 17	$ 15
U.S. non-qualified plans [Member]
Postemployment Benefits Liability		7	7
German Early Retirement Program [Member]
Defined Contribution Plan, Cost Recognized	$ 1	1		$ 1
Postemployment Benefits Liability		1	2
European Jubilee Plan [Member]
Postemployment Benefits Liability		$ 8	$ 8

Deficit Level 4 (Details)

Deficit Level 4 (Details) - USD ($) $ / shares in Units, $ in Millions	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Class of Stock [Line Items]
shares outstanding	82,556,847	82,556,847
Common Stock, Par or Stated Value Per Share	$ 0.01	$ 0.01
Forgiveness of Note Receivable from Parent	$ 0	$ 0	$ 24
Non-cash distribution declared to parent	$ 0	0	208
Aggregate balance of MSC Holdings LLC PIK Facility		247	247
Notes Receivable From Parent [Member]
Class of Stock [Line Items]
Forgiveness of Note Receivable from Parent		$ 24	24
Non-cash distribution declared to parent			$ 0

Stock Option Plans and Stock 67

Stock Option Plans and Stock Based Compensation Level 4 (Details) - Summary of Existing Stock Based Compensation Plans - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Stock based compensation plans [Line Items]
Term used in valuation model	30 years		30 years
Stock-based compensation expense	$ 1	$ 1	$ 3
Share-based Compensation Arrangement by Share-based Payment Award, Expiration Date	Nov. 1, 2010
Option Term	8 years 30 days
shares outstanding	82,556,847	82,556,847
Employee Service Share-based Compensation, Nonvested Awards, Total Compensation Cost Not yet Recognized	$ 17
Compensation Expense to be recognized ratably	$ 1
Employee Service Share-based Compensation, Nonvested Awards, Total Compensation Cost Not yet Recognized, Period for Recognition	1 year
Compensation Expense to be recognized upon an initial public offering	$ 17
Momentive Performance Materials Holdings LLC 2011 Equity Incentive Plan - Tranche B & C [Member]
Stock based compensation plans [Line Items]
Aggregate Grant Date Fair Value			$ 2
Share-based Compensation Arrangement by Share-based Payment Award, Fair Value Assumptions, Expected Term	22 years		21 years 4 months 24 days
Momentive Performance Materials Holdings LLC 2011 Equity Incentive Plan - Tranche A Options [Member]
Stock based compensation plans [Line Items]
Aggregate Grant Date Fair Value	$ 2		$ 6
Share-based Compensation Arrangement by Share-based Payment Award, Fair Value Assumptions, Risk Free Interest Rate			2.17%
Share-based Compensation Arrangement by Share-based Payment Award, Fair Value Assumptions, Expected Term			6 years 3 months
Share-based Compensation Arrangement by Share-based Payment Award, Fair Value Assumptions, Expected Volatility Rate			37.50%
Share-based Compensation Arrangement by Share-based Payment Award, Fair Value Assumptions, Expected Dividend Rate			0.00%
Resolution Performance 2000 Stock Option Plan - Tranche A options [Member]
Stock based compensation plans [Line Items]
shares outstanding	17,849
Resolution Performance 2000 Stock Option Plan - Tranche B options [Member] [Member]
Stock based compensation plans [Line Items]
shares outstanding	35,729
Resolution Performance 2000 Non-Employee Directors Option Plan [Member]
Stock based compensation plans [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Expiration Date	Nov. 1, 2010
Option Term	8 years 30 days
shares outstanding	286,626
Resolution Specialty Materials 2004 Stock Option Plan [Member]
Stock based compensation plans [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Expiration Date	Oct. 1, 2014
Option Term	8 years 30 days
Number of Shares Authorized	1,027,197
Resolution Specialty Materials 2004 StockOption Plan - Tranche A options [Member]
Stock based compensation plans [Line Items]
shares outstanding	21,873
Resolution Specialty Materials 2004 Stock Option Plan - Tranche B performance options [Member]
Stock based compensation plans [Line Items]
shares outstanding	43,748
Resolution Specialty Materials 2004 Stock Option Plan - Director options [Member] [Member]
Stock based compensation plans [Line Items]
shares outstanding	42,799
BHI Acquisition Corp. 2004 Stock Incentive Plan [Member]
Stock based compensation plans [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Expiration Date	Aug. 1, 2014
Option Term	10 years
Number of Shares Authorized	3,670,635
BHI Acquisition Corp. 2004 Stock Incentive Plan - Trance A options [Member]
Stock based compensation plans [Line Items]
shares outstanding	864,463
BHI Acquisition Corp. 2004 Stock Incentive Plan - Trance B options [Member] [Member]
Stock based compensation plans [Line Items]
shares outstanding	864,463
BHI Acquisition Corp. 2004 Stock Incentive Plan - Director options [Member]
Stock based compensation plans [Line Items]
shares outstanding	56,282
Hexion LLC 2007 Long-Term Incentive Plan [Member]
Stock based compensation plans [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Expiration Date	Apr. 1, 2017
Number of Shares Authorized	1,700,000
Hexion LLC 2007 Long-Term Incentive Plan - Options to purchase units [Member]
Stock based compensation plans [Line Items]
Option Term	8 years
shares outstanding	230,500
Hexion LLC 2007 Long-Term Incentive Plan - Restricted Stock Units [Member]
Stock based compensation plans [Line Items]
shares outstanding	50,000
Momentive Performance Materials Holdings LLC 2011 Equity Incentive Plan [Member]
Stock based compensation plans [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Expiration Date	Feb. 1, 2021
Option Term	10 years
Number of Shares Authorized	20,800,000
Momentive Performance Materials Holdings LLC 2011 Equity Incentive Plan - Tranche B & C Options [Member]
Stock based compensation plans [Line Items]
Aggregate Grant Date Fair Value			$ 3
Share-based Compensation Arrangement by Share-based Payment Award, Fair Value Assumptions, Expected Term	6 years 2 months 12 days		9 years 2 months 12 days
Share-based Compensation Arrangement by Share-based Payment Award, Fair Value Assumptions, Expected Dividend Rate	0.00%		0.00%
Momentive Performance Materials Holdings LLC 2011 Equity Incentive Plan - Tranche A RDU's [Member] [Member] [Member]
Stock based compensation plans [Line Items]
Aggregate Grant Date Fair Value	$ 4		$ 4
Minimum [Member] | Momentive Performance Materials Holdings LLC 2011 Equity Incentive Plan - Tranche B & C Options [Member]
Stock based compensation plans [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Fair Value Assumptions, Risk Free Interest Rate	0.11%		0.16%
Share-based Compensation Arrangement by Share-based Payment Award, Fair Value Assumptions, Expected Volatility Rate	28.10%		34.60%
Maximum [Member] | Momentive Performance Materials Holdings LLC 2011 Equity Incentive Plan - Tranche B & C Options [Member]
Stock based compensation plans [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Fair Value Assumptions, Risk Free Interest Rate	2.06%		3.44%
Share-based Compensation Arrangement by Share-based Payment Award, Fair Value Assumptions, Expected Volatility Rate	35.50%		41.70%
Tranche A Options [Member] | Momentive Performance Materials Holdings LLC 2011 Equity Incentive Plan [Member]
Stock based compensation plans [Line Items]
shares outstanding	2,317,726
Tranche A RDUs [Member] | Momentive Performance Materials Holdings LLC 2011 Equity Incentive Plan [Member]
Stock based compensation plans [Line Items]
shares outstanding	7,041
Tranche B Options [Member] | Momentive Performance Materials Holdings LLC 2011 Equity Incentive Plan [Member]
Stock based compensation plans [Line Items]
shares outstanding	1,158,856
Tranche B RDUs [Member] | Momentive Performance Materials Holdings LLC 2011 Equity Incentive Plan [Member]
Stock based compensation plans [Line Items]
shares outstanding	386,280
Tranche C Options [Member] | Momentive Performance Materials Holdings LLC 2011 Equity Incentive Plan [Member]
Stock based compensation plans [Line Items]
shares outstanding	1,158,856
Tranche C RDU's [Member] | Momentive Performance Materials Holdings LLC 2011 Equity Incentive Plan [Member]
Stock based compensation plans [Line Items]
shares outstanding	386,280

Stock Option Plans and Stock 68

Stock Option Plans and Stock Based Compensation Level 4 (Details) - Stock Option Activity - USD ($)	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Stock Option Plan Activity [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Options, Exercisable, Weighted Average Remaining Contractual Term	5 years 1 month 6 days
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding [Roll Forward]
Options outstanding at December 31, 2014	11,025,508
Options granted	0
Options forfeited	(410,910)
Options outstanding at December 31, 2015	11,796,773	11,025,508
Share-based Compensation Arrangement by Share-based Payment Award, Options, Exercisable, Number	7,809,882
Share-based Compensation Arrangement by Share-based Payment Award, Options, Vested and Expected to Vest, Outstanding, Number	1,018,874
Weighted Average Exercise Price of Options Outstanding at December 31, 2010	$ 3.99	$ 3.87
Weighted Average Exercise Price of Options granted	0
Weighted Average Exercise Price of Options forfeited	$ 4.65
outstanding options 2011 legacy plan	1,182,175
Weighted Average Exercise Price of Exercisable options at December 31, 2011	$ 3.95
Weighted Average Exercise Price of options expected to vest at December 31, 2011	$ 1.48
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Weighted Average Remaining Contractual Term	5 years
Share-based Compensation Arrangement by Share-based Payment Award, Options, Vested and Expected to Vest, Outstanding, Weighted Average Remaining Contractual Term	7 years 8 months 12 days
Aggregate Intrinsic Value of Options Exercisable and Options Exercised	$ 0
outstanding options - 2011 plan - weighted average exercise price	$ 2.24
Minimum [Member]
Stock Option Plan Activity [Line Items]
Share-based Compensation, Shares Authorized under Stock Option Plans, Exercise Price Range, Lower Range Limit	1.21
Maximum [Member]
Stock Option Plan Activity [Line Items]
Share-based Compensation, Shares Authorized under Stock Option Plans, Exercise Price Range, Lower Range Limit	$ 29.42
Maximum [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding [Roll Forward]
Share-based Compensation Arrangement by Share-based Payment Award, Options, Exercises in Period, Total Intrinsic Value		$ 0
Momentive Performance Materials Holdings LLC 2011 Equity Incentive Plan - Tranche A Options [Member]
Stock Option Plan Activity [Line Items]
Aggregate Grant Date Fair Value	$ 2,000,000		$ 6,000,000

Stock Option Plans and Stock 69

Stock Option Plans and Stock Based Compensation Level 4 (Details) - Restricted Unit Activity - $ / shares	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014
Schedule of Restricted Stock [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Weighted Average Remaining Contractual Term	5 years
Share-based Compensation Arrangement by Share-based Payment Award, Award Vesting Period	4,033,302	3,770,036
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Nonvested, Weighted Average Grant Date Fair Value	$ 1.98	$ 1.94
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Grants in Period	0
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Grants in Period, Weighted Average Grant Date Fair Value	$ 0
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Vested in Period	(7,041)
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Vested in Period, Weighted Average Grant Date Fair Value	$ 4.85
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Forfeited in Period	(142,558)
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Forfeitures, Weighted Average Grant Date Fair Value	$ 2.98
outstanding options 2011 legacy plan	412,865
Options forfeited	(410,910)
outstanding options 2011 legacy plan - weighted average exercise price	$ 1.56
Hexion LLC 2004 Deferred Compensation Plan [Member]
Schedule of Restricted Stock [Line Items]
Deferred common stock units granted	1,007,944
Undistributed Units	691,570

Acquisition (Details)

Acquisition (Details) - USD ($) $ in Millions	9 Months Ended	12 Months Ended
	Sep. 30, 2015	Dec. 31, 2015	Dec. 31, 2014
Acquisition [Abstract]
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Cash and Equivalents	$ 3
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Noncurrent Liabilities, Long-term Debt	14
Business Combination, Step Acquisition, Equity Interest in Acquiree, Fair Value	10
Business Combination, Step Acquisition, Equity Interest in Acquiree, Carrying Value	5
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Property, Plant, and Equipment	29		$ 18
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Current Liabilities, Long-term Debt	4
Goodwill, Acquired During Period		$ 10	13
Business Combination, Step Acquisition, Equity Interest in Acquiree, Remeasurement Gain	$ 5
Working Capital Acquisition			5
Intangibles Acquired			16
Goodwill			$ 13

Income Taxes Level 4 (Details)

Income Taxes Level 4 (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012
Valuation Allowance [Line Items]
Deferred Tax Assets, Valuation Allowance	$ 611	$ 588	$ 518	$ 122
Income tax benefit	$ (34)	$ (22)	$ (379)

Income Taxes Level 4 (Details)

Income Taxes Level 4 (Details) - Components of Income Tax Expense - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Current [Abstract]
State and local	$ 2	$ 2	$ 3
Foreign	25	26	24
Total current	27	28	27
Deferred [Abstract]
Federal	0	1	347
State and local	0	(1)	11
Foreign	7	(6)	(6)
Total deferred	7	(6)	352
Income tax expense (benefit)	$ 34	$ 22	$ 379
Federal Statutory Income Tax Rate	35.00%

Income Taxes Level 4 (Details73

Income Taxes Level 4 (Details) - Reconciliation of Differences Between Income Taxes For Continuing Operations and Provisions for Income Taxes - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Income Taxes Reconciliation between Continuing Operations and Provisions for Income Taxes [Line Items]
Federal Statutory Income Tax Rate	35.00%
Income tax benefit computed at federal statutory tax rate	$ (8)	$ (78)	$ (74)
State tax provision, net of federal benefits	1	1	2
Foreign tax rate differential	(15)	7	12
Foreign source income (loss) subject to U.S. taxation	41	20	(36)
Effective Income Tax Rate Reconciliation, Nondeductible Expense, Impairment Losses, Amount	0	0	18
Losses and other expenses (income) not deductible for tax	1	1	1
Increase (decrease) in the taxes due to changes in valuation allowance	17	66	425
Additional tax expense (benefit) on foreign unrepatriated earnings	18	8	22
Additional expense for uncertain tax positions	3	(3)	42
Effective Income Tax Rate Reconciliation, Equity in Earnings (Losses) of Unconsolidated Subsidiary, Amount	(1)	0	(2)
Changes in enacted tax laws and tax rates	(23)	0	(31)
Income tax expense (benefit)	$ 34	$ 22	$ 379

Income Taxes Level 4 (Details74

Income Taxes Level 4 (Details) - Domestic and Foreign Components of Income Continuing Operations - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Income Tax Examination [Line Items]
Domestic	$ (242)	$ (191)	$ 13
Foreign	220	(31)	(223)
Income (Loss) from Continuing Operations before Equity Method Investments, Income Taxes, Extraordinary Items, Noncontrolling Interest	$ (22)	$ (222)	$ (210)

Income Taxes Level 4 (Details75

Income Taxes Level 4 (Details) - Deferred Tax Assets and Liabilities - USD ($) $ in Millions	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012
Assets
Non-pension post-employment	$ 5	$ 8
Accrued and other expenses	107	91
Deferred Tax Assets, Property, Plant and Equipment	3	3
Loss and credit carryforwards	599	647
Intangible Assets, Current	6	8
Pension and postretirement benefit liabilities	45	58
Gross deferred tax assets	765	815
Valuation allowance	(611)	(588)	$ (518)	$ (122)
Net deferred tax asset	154	227
Liabilities [Abstract]
Property, plant and equipment	(108)	(119)
Unrepatriated earnings of foreign subsidiaries	(25)	(73)
Intangible assets	(20)	(25)
Gross deferred tax liabilities	(153)	(217)
Net deferred tax asset	$ 1	$ 10

Income Taxes Level 4 (Details76

Income Taxes Level 4 (Details) - Presentation of the Net Deferred Tax Liability - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012
Income Tax Contingency [Line Items]
Income Tax Expense (Benefit)	$ 34	$ 22	$ 379
Assets
Current deferred income taxes (Other current assets)	0	11
Long-term deferred income taxes	13	18
Liabilities [Abstract]
Long-term deferred income taxes	(12)	(19)
Net deferred tax asset	1	10
net operating loss carryforward reduction	26
Valuation allowance	611	$ 588	$ 518	$ 122
Deferred Tax Assets, Operating Loss Carryforwards, Domestic	1,070
Tax Credit Carryforward, Amount	2
Operating Loss Carryforwards, Valuation Allowance	$ 107

Income Taxes Level 4 (Details77

Income Taxes Level 4 (Details) - Summary of the Valuation Allowance - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Valuation Allowance [Line Items]
Income Tax Expense (Benefit)	$ 34	$ 22	$ 379
Deferred Tax Assets, Operating Loss Carryforwards, Domestic	1,070
Movement in Valuation Allowances and Reserves [Roll Forward]
Balance at Beginning of Period	588	518	122
Changes in Related Gross Deferred Tax Assets/Liabilities	6	4	(29)
Charge/(Release)	17	66	425
Balance at End of Period	611	$ 588	$ 518
Tax Credit Carryforward, Amount	2
Valuation allowance on state net operating loss carryforwards	70
Operating Loss Carryforwards, Valuation Allowance	$ 107

Income Taxes Level 4 (Details78

Income Taxes Level 4 (Details) - Unrecognized Tax Benefits - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Reconciliation of Unrecognized Tax Benefits, Excluding Amounts Pertaining to Examined Tax Returns [Roll Forward]
Balance at beginning of year	$ 66	$ 70
Additions based on tax positions related to the current year	4	7
Additions for tax positions of prior years	2	2
Reductions for tax positions of prior years	(3)	(7)
Settlements	0	(1)
Foreign currency translation	(7)	(5)
Balance at end of year	62	66	$ 70
Unrecognized Tax Benefits, Period Increase (Decrease)	1
Income Tax Examination, Penalties Expense	3	3	$ 6
Unrecognized Tax Benefits, Income Tax Penalties and Interest Accrued	37	$ 34
Unrecognized Tax Benefits that Would Impact Effective Tax Rate	62
Maximum [Member]
Reconciliation of Unrecognized Tax Benefits, Excluding Amounts Pertaining to Examined Tax Returns [Roll Forward]
Amount of Unrecognized Tax Benefits Expected to Be Recognized within the Next 12 Months	$ 4

Summarized Financial Informat79

Summarized Financial Information of Unconsolidated Affiliate Level 4 (Details) - HAI Balance Sheets - USD ($) $ in Millions	Dec. 31, 2015	Dec. 31, 2014
HAI Summarized Financial Information [Line Items]
Current Assets	$ 50	$ 51
Non-current assets	20	24
Current Liabilities	30	34
Non-current liabilities	$ 10	$ 9

Summarized Financial Informat80

Summarized Financial Information of Unconsolidated Affiliate Level 4 (Details) - HAI Results of Operation - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
HAI Summarized Financial Information [Line Items]
Net sales	$ 147	$ 148	$ 86
Gross Profit	25	27	19
Pre-tax income	6	8	11
Net Income	$ 3	$ 5	$ 8

Segment Information Level 4 (De

Segment Information Level 4 (Details) - Revenues by Segment - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Segment Reporting Information [Line Items]
Net Sales to Unaffiliated Customers	$ 4,140	$ 5,137	$ 4,890
EPCD [Member]
Segment Reporting Information [Line Items]
Net Sales to Unaffiliated Customers	2,589	3,277	3,126
FPD [Member]
Segment Reporting Information [Line Items]
Net Sales to Unaffiliated Customers	$ 1,551	$ 1,860	$ 1,764

Segment Information Level 4 (82

Segment Information Level 4 (Details) - EBITDA by Segment - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Segment Reporting Information [Line Items]
Segment EBITDA [Line Items]	$ 466	$ 462	$ 446
Earnings from unconsolidated entities, net of taxes	17	20	17
EPCD [Member]
Segment Reporting Information [Line Items]
Segment EBITDA [Line Items]	$ 307	$ 290	$ 279
Earnings from unconsolidated entities, net of taxes
FPD [Member]
Segment Reporting Information [Line Items]
Segment EBITDA [Line Items]	$ 233	$ 255	$ 235
Earnings from unconsolidated entities, net of taxes
FPD [Member] | Maximum [Member]
Segment Reporting Information [Line Items]
Earnings from unconsolidated entities, net of taxes
Corporate and Other [Member]
Segment Reporting Information [Line Items]
Segment EBITDA [Line Items]	$ (74)	$ (83)	$ (68)

Segment Information Level 4 (83

Segment Information Level 4 (Details) - Depreciation by Segment (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Depreciation by Segment [Line Items]
Depreciation and amortization	$ 137	$ 144	$ 148
EPCD [Member]
Depreciation by Segment [Line Items]
Depreciation and amortization	96	101	105
FPD [Member]
Depreciation by Segment [Line Items]
Depreciation and amortization	35	36	37
Corporate and Other [Member]
Depreciation by Segment [Line Items]
Depreciation and amortization	$ 6	$ 7	$ 6

Segment Information Level 4 (84

Segment Information Level 4 (Details) - Total Assets by Segment (Details) - USD ($) $ in Millions	Dec. 31, 2015	Dec. 31, 2014
Total Assets by Segment [Line Items]
Total Assets by Segment [Table Text Block]	$ 2,382	$ 2,617
EPCD [Member]
Total Assets by Segment [Line Items]
Total Assets by Segment [Table Text Block]	1,320	1,531
FPD [Member]
Total Assets by Segment [Line Items]
Total Assets by Segment [Table Text Block]	807	857
Corporate and Other [Member]
Total Assets by Segment [Line Items]
Total Assets by Segment [Table Text Block]	$ 255	$ 229

Segment Information Level 4 (85

Segment Information Level 4 (Details) - Capital Expenditures by Segment (Details) - USD ($) $ in Millions		12 Months Ended
		Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Capital Expenditures by Segment [Line Items]
Capital Expenditures		$ 179	$ 183	$ 145
EPCD [Member]
Capital Expenditures by Segment [Line Items]
Capital Expenditures	[1]	71	94	86
FPD [Member]
Capital Expenditures by Segment [Line Items]
Capital Expenditures	[1]	106	85	52
Corporate and Other [Member]
Capital Expenditures by Segment [Line Items]
Capital Expenditures	[1]	$ 2	$ 4	$ 7
[1]	Includes capitalized interest costs that are incurred during the construction of property and equipment.

Segment Information Level 4 (86

Segment Information Level 4 (Details) - Reconciliation of Segment EBITDA to Net Income - USD ($) $ in Millions	3 Months Ended	12 Months Ended
	Mar. 31, 2015	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Segment Reporting Information [Line Items]
Segment EBITDA [Line Items]		$ 466	$ 462	$ 446
Asset impairment Charges	$ 6	(6)	5	124
Asset and goodwill impairment		(6)	(5)	(181)
Business realignment costs		(16)	(47)	(21)
Integration costs		0	0	(10)
Unrealized and realized foreign currency losses excluded from EBITDA		(10)	(32)	(2)
Other		(31)	(25)	(35)
Total adjustments		(9)	(211)	(187)
Gain (loss) on extinguishment of debt		41	0	(6)
Unrealized gains (losses) on pension and OPEB plan liabilities		13	(102)	68
Interest expense, net		(326)	(308)	(303)
Income tax expense		(34)	(22)	(379)
Depreciation and amortization		(137)	(144)	(148)
Net income		(40)	(223)	(571)
Net Income (Loss) Attributable to Noncontrolling Interest		1	(1)	(1)
Net Income (Loss), Including Portion Attributable to Noncontrolling Interest		(39)	(224)	(572)
EPCD [Member]
Segment Reporting Information [Line Items]
Segment EBITDA [Line Items]		307	290	279
Depreciation and amortization		(96)	(101)	(105)
FPD [Member]
Segment Reporting Information [Line Items]
Segment EBITDA [Line Items]		233	255	235
Depreciation and amortization		(35)	(36)	(37)
Corporate and Other [Member]
Segment Reporting Information [Line Items]
Segment EBITDA [Line Items]		(74)	(83)	(68)
Depreciation and amortization		$ (6)	$ (7)	$ (6)

Segment Information Level 4 (87

Segment Information Level 4 (Details) - Geographic Net Sales (Details) - USD ($) $ in Millions		12 Months Ended
		Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Net Sales to Unaffiliated Customers (Geographic Information) [Line Items]
Sales Revenue, Goods, Net		$ 4,140	$ 5,137	$ 4,890
United States [Member]
Net Sales to Unaffiliated Customers (Geographic Information) [Line Items]
Sales Revenue, Goods, Net	[1]	1,663	2,189	2,109
Netherlands [Member]
Net Sales to Unaffiliated Customers (Geographic Information) [Line Items]
Sales Revenue, Goods, Net	[1]	698	856	887
Germany [Member]
Net Sales to Unaffiliated Customers (Geographic Information) [Line Items]
Sales Revenue, Goods, Net	[1]	205	282	280
Canada [Member]
Net Sales to Unaffiliated Customers (Geographic Information) [Line Items]
Sales Revenue, Goods, Net	[1]	344	429	357
China [Member]
Net Sales to Unaffiliated Customers (Geographic Information) [Line Items]
Sales Revenue, Goods, Net	[1]	331	245	149
Brazil [Member]
Net Sales to Unaffiliated Customers (Geographic Information) [Line Items]
Sales Revenue, Goods, Net	[1]	224	258	248
Other international [Member]
Net Sales to Unaffiliated Customers (Geographic Information) [Line Items]
Sales Revenue, Goods, Net	[1]	$ 675	$ 878	$ 860
[1]	Sales are attributed to the country in which the individual business locations reside.

Segment Information Level 4 (88

Segment Information Level 4 (Details) - Long Lived Assets (Details) - USD ($) $ in Millions	Dec. 31, 2015	Dec. 31, 2014
Long-Lived Assets (Geographic) [Line Items]
Long-Lived Assets	$ 1,238	$ 1,255
United States [Member]
Long-Lived Assets (Geographic) [Line Items]
Long-Lived Assets	673	653
Netherlands [Member]
Long-Lived Assets (Geographic) [Line Items]
Long-Lived Assets	130	155
Germany [Member]
Long-Lived Assets (Geographic) [Line Items]
Long-Lived Assets	88	103
Other international [Member]
Long-Lived Assets (Geographic) [Line Items]
Long-Lived Assets	$ 347	$ 344

Changes in Accumulated Other 89

Changes in Accumulated Other Comprehensive Income (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014
Changes in Accumulated Other Comprehensive Income [Roll Forward]
Accumulated Other Comprehensive Income (Loss), Net of Tax	$ 73	$ 130
Other comprehensive income before reclassifications, net of tax	(88)	(57)
Other Comprehensive (Income) Loss, Pension and Other Postretirement Benefit Plans, Adjustment, before Reclassification Adjustments, Net of Tax	0	4
Accumulated Other Comprehensive Income (Loss), Net of Tax	$ (15)	73
Pension Plan, Defined Benefit [Member]
Changes in Accumulated Other Comprehensive Income [Roll Forward]
Accumulated Other Comprehensive Income (Loss), Net of Tax		0
Accumulated Other Comprehensive Income (Loss), Net of Tax
Foreign Currency Translation Gains Losses [Member]
Changes in Accumulated Other Comprehensive Income [Roll Forward]
Accumulated Other Comprehensive Income (Loss), Net of Tax		$ 130
Accumulated Other Comprehensive Income (Loss), Net of Tax

Guarantor Non-Guarantor Subsi90

Guarantor Non-Guarantor Subsidiary Financial Information Level 4 (Details) - Consolidating Balance Sheets - USD ($) $ in Millions	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012
Current assets
Cash and cash equivalents (including restricted cash)	$ 236	$ 172
Short-term investments	0	7
Accounts receivable, net	450	591
Intercompany accounts receivable	0	0
Intercompany loans receivable - current portion	0	0
Finished and in-process goods	218	290
Raw materials and supplies	90	110
Other current assets	53	73
Total current assets	1,047	1,243
Investment in unconsolidated entities	36	48
Deferred income taxes	13	18
Other assets, net	48	53
Intercompany loans receivable	0	0
Property, Plant and Equipment, Net	1,051	1,055
Goodwill	122	119	$ 112
Other intangible assets, net	65	81
Total assets	2,382	2,617
Current liabilities
Accounts and drafts payable	386	426
Intercompany accounts payable	0	0
Debt payable within one year	80	99
Intercompany loans payable within one year	0	0
Interest payable	82	82
Income taxes payable	15	12
Accrued payroll and incentive compensation	78	67
Other current liabilities	123	135
Total current liabilities	764	821
Long-term debt	3,698	3,678
Intercompany loans payable	0	0
Accumulated losses of unconsolidated subsidiaries in excess of investment	0	0
Long-term pension and post employment benefit obligations	224	278
Long-term deferred income taxes	12	19
Other long-term liabilities	161	171
Total liabilities	4,859	4,967
Total Momentive Specialty Chemicals Inc. shareholder’s (deficit) equity	(2,476)	(2,348)
Noncontrolling interest	(1)	(2)
Total deficit	(2,477)	(2,350)	$ (2,073)	$ (1,283)
Total liabilities and deficit	2,382	2,617
Momentive Specialty Chemicals Inc. [Member]
Current assets
Cash and cash equivalents (including restricted cash)	62	23
Short-term investments		0
Accounts receivable, net	115	174
Intercompany accounts receivable	132	118
Intercompany loans receivable - current portion	0	265
Finished and in-process goods	97	117
Raw materials and supplies	34	46
Other current assets	29	36
Total current assets	469	779
Investment in unconsolidated entities	117	234
Deferred income taxes	0	0
Other assets, net	21	19
Intercompany loans receivable	1,269	1,046
Property, Plant and Equipment, Net	559	534
Goodwill	65	65
Other intangible assets, net	49	56
Total assets	2,549	2,733
Current liabilities
Accounts and drafts payable	148	142
Intercompany accounts payable	154	138
Debt payable within one year	6	26
Intercompany loans payable within one year	174	43
Interest payable	80	81
Income taxes payable	7	6
Accrued payroll and incentive compensation	43	34
Other current liabilities	73	69
Total current liabilities	685	539
Long-term debt	3,656	3,617
Intercompany loans payable	93	36
Accumulated losses of unconsolidated subsidiaries in excess of investment	429	705
Long-term pension and post employment benefit obligations	45	59
Long-term deferred income taxes	6	8
Other long-term liabilities	111	117
Total liabilities	5,025	5,081
Total Momentive Specialty Chemicals Inc. shareholder’s (deficit) equity	(2,476)	(2,348)
Noncontrolling interest	0	0
Total deficit	(2,476)	(2,348)
Total liabilities and deficit	2,549	2,733
Combined Subsidiary Guarantors [Member]
Current assets
Cash and cash equivalents (including restricted cash)	0	0
Short-term investments		0
Accounts receivable, net	1	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	1	0
Investment in unconsolidated entities	28	34
Deferred income taxes	0	0
Other assets, net	6	6
Intercompany loans receivable	6	28
Property, Plant and Equipment, Net	0	0
Goodwill	0	0
Other intangible assets, net	0	0
Total assets	41	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 debt	0	0
Intercompany loans payable	6	6
Accumulated losses of unconsolidated subsidiaries in excess of investment	130	249
Long-term pension and post employment benefit obligations	0	0
Long-term deferred income taxes	0	0
Other long-term liabilities	0	0
Total liabilities	136	255
Total Momentive Specialty Chemicals Inc. shareholder’s (deficit) equity	(95)	(187)
Noncontrolling interest	0	0
Total deficit	(95)	(187)
Total liabilities and deficit	41	68
Combined Non-Guarantor Subsidiaries [Member]
Current assets
Cash and cash equivalents (including restricted cash)	174	149
Short-term investments		7
Accounts receivable, net	334	417
Intercompany accounts receivable	154	138
Intercompany loans receivable - current portion	174	43
Finished and in-process goods	121	173
Raw materials and supplies	56	64
Other current assets	24	37
Total current assets	1,037	1,028
Investment in unconsolidated entities	21	29
Deferred income taxes	13	18
Other assets, net	21	28
Intercompany loans receivable	108	17
Property, Plant and Equipment, Net	492	521
Goodwill	57	54
Other intangible assets, net	16	25
Total assets	1,765	1,720
Current liabilities
Accounts and drafts payable	238	284
Intercompany accounts payable	132	118
Debt payable within one year	74	73
Intercompany loans payable within one year	0	265
Interest payable	2	1
Income taxes payable	8	6
Accrued payroll and incentive compensation	35	33
Other current liabilities	50	66
Total current liabilities	539	846
Long-term debt	42	61
Intercompany loans payable	1,284	1,049
Accumulated losses of unconsolidated subsidiaries in excess of investment	0	0
Long-term pension and post employment benefit obligations	179	219
Long-term deferred income taxes	6	11
Other long-term liabilities	50	54
Total liabilities	2,100	2,240
Total Momentive Specialty Chemicals Inc. shareholder’s (deficit) equity	(334)	(518)
Noncontrolling interest	(1)	(2)
Total deficit	(335)	(520)
Total liabilities and deficit	1,765	1,720
Eliminations [Member]
Current assets
Cash and cash equivalents (including restricted cash)	0	0
Short-term investments		0
Accounts receivable, net	0	0
Intercompany accounts receivable	(286)	(256)
Intercompany loans receivable - current portion	(174)	(308)
Finished and in-process goods	0	0
Raw materials and supplies	0	0
Other current assets	0	0
Total current assets	(460)	(564)
Investment in unconsolidated entities	(130)	(249)
Deferred income taxes	0	0
Other assets, net	0	0
Intercompany loans receivable	(1,383)	(1,091)
Property, Plant and Equipment, Net	0	0
Goodwill	0	0
Other intangible assets, net	0	0
Total assets	(1,973)	(1,904)
Current liabilities
Accounts and drafts payable	0	0
Intercompany accounts payable	(286)	(256)
Debt payable within one year	0	0
Intercompany loans payable within one year	(174)	(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	(460)	(564)
Long-term debt	0	0
Intercompany loans payable	(1,383)	(1,091)
Accumulated losses of unconsolidated subsidiaries in excess of investment	(559)	(954)
Long-term pension and post employment benefit obligations	0	0
Long-term deferred income taxes	0	0
Other long-term liabilities	0	0
Total liabilities	(2,402)	(2,609)
Total Momentive Specialty Chemicals Inc. shareholder’s (deficit) equity	429	705
Noncontrolling interest	0	0
Total deficit	429	705
Total liabilities and deficit	$ (1,973)	(1,904)
Consolidated [Member]
Current liabilities
Noncontrolling interest		(2)
Total deficit		$ (2,350)

Guarantor Non-Guarantor Subsi91

Guarantor Non-Guarantor Subsidiary Financial Information Level 4 (Details) - Consolidating Statement of Operations - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Net sales	$ 4,140	$ 5,137	$ 4,890
Cost of sales	3,540	4,576	4,282
Gross profit	600	561	608
Selling, general and administrative expense	306	399	304
Asset and goodwill impairment	6	5	181
Business realignment costs	16	47	21
Other operating expense (income), net	12	(8)	1
Operating income	260	118	101
Interest expense, net	326	308	303
Intercompany interest expense (income)	0	0	0
Gain (loss) on extinguishment of debt	41	0	(6)
Other non-operating (income) expense, net	(3)	32	2
(Loss) income from continuing operations before income tax and earnings from unconsolidated entities	(22)	(222)	(210)
Income tax (benefit) expense	34	22	379
Income (Loss) from Continuing Operations, Including Portion Attributable to Noncontrolling Interest	56	244	589
Earnings from unconsolidated entities, net of taxes	17	20	17
Net income from continuing operations		(224)	(572)
Net Income (Loss), Including Portion Attributable to Noncontrolling Interest	(39)	(224)	(572)
Net Income (Loss) Attributable to Noncontrolling Interest	(1)	1	1
Net income	(40)	(223)	(571)
Comprehensive income (loss)	(128)	(280)	(583)
Momentive Specialty Chemicals Inc. [Member]
Net sales	1,715	2,259	2,176
Cost of sales	1,528	2,001	1,868
Gross profit	187	258	308
Selling, general and administrative expense	134	102	76
Asset and goodwill impairment	0	0	53
Business realignment costs	7	31	12
Other operating expense (income), net	16	(11)	(1)
Operating income	30	136	168
Interest expense, net	317	300	296
Intercompany interest expense (income)	(80)	(92)	(103)
Gain (loss) on extinguishment of debt	41		(4)
Other non-operating (income) expense, net	94	101	(45)
(Loss) income from continuing operations before income tax and earnings from unconsolidated entities	(260)	(173)	16
Income tax (benefit) expense	(2)	(6)	361
Income (Loss) from Continuing Operations, Including Portion Attributable to Noncontrolling Interest	(258)	167	345
Earnings from unconsolidated entities, net of taxes	218	(56)	(226)
Net income from continuing operations		(223)	(571)
Net Income (Loss), Including Portion Attributable to Noncontrolling Interest	(40)
Net Income (Loss) Attributable to Noncontrolling Interest	0	0	0
Net income	(40)	(223)	(571)
Comprehensive income (loss)	(128)	(280)	(583)
Combined Subsidiary Guarantors [Member]
Net sales	0	0	0
Cost of sales	0	0	0
Gross profit	0	0	0
Selling, general and administrative expense	0	0	0
Asset and goodwill impairment	0	0	0
Business realignment costs	0	0	0
Other operating expense (income), net	0	(4)	(1)
Operating income	0	4	1
Interest expense, net	0	0	0
Intercompany interest expense (income)	0	(1)	(1)
Gain (loss) on extinguishment of debt	0		0
Other non-operating (income) expense, net	0	0	0
(Loss) income from continuing operations before income tax and earnings from unconsolidated entities	0	5	2
Income tax (benefit) expense	0	0	0
Income (Loss) from Continuing Operations, Including Portion Attributable to Noncontrolling Interest	0	(5)	(2)
Earnings from unconsolidated entities, net of taxes	132	31	(170)
Net income from continuing operations		36	(168)
Net Income (Loss), Including Portion Attributable to Noncontrolling Interest	132
Net Income (Loss) Attributable to Noncontrolling Interest	0	0	0
Net income	132	36	(168)
Comprehensive income (loss)	133	35	(169)
Combined Non-Guarantor Subsidiaries [Member]
Net sales	2,603	3,109	2,919
Cost of sales	2,190	2,806	2,619
Gross profit	413	303	300
Selling, general and administrative expense	172	297	228
Asset and goodwill impairment	6	5	128
Business realignment costs	9	16	9
Other operating expense (income), net	(4)	7	3
Operating income	230	(22)	(68)
Interest expense, net	9	8	7
Intercompany interest expense (income)	80	93	104
Gain (loss) on extinguishment of debt	0		(2)
Other non-operating (income) expense, net	(97)	(69)	47
(Loss) income from continuing operations before income tax and earnings from unconsolidated entities	238	(54)	(228)
Income tax (benefit) expense	36	28	18
Income (Loss) from Continuing Operations, Including Portion Attributable to Noncontrolling Interest	(202)	82	246
Earnings from unconsolidated entities, net of taxes	1	5	4
Net income from continuing operations		(77)	(242)
Net Income (Loss), Including Portion Attributable to Noncontrolling Interest	203
Net Income (Loss) Attributable to Noncontrolling Interest	(1)	1	1
Net income	202	(76)	(241)
Comprehensive income (loss)	156	(81)	(258)
Eliminations [Member]
Net sales	(178)	(231)	(205)
Cost of sales	(178)	(231)	(205)
Gross profit	0	0	0
Selling, general and administrative expense	0	0	0
Asset and goodwill impairment	0	0	0
Business realignment costs	0	0	0
Other operating expense (income), net	0	0	0
Operating income	0	0	0
Interest expense, net	0	0	0
Intercompany interest expense (income)	0	0	0
Gain (loss) on extinguishment of debt	0		0
Other non-operating (income) expense, net	0	0	0
(Loss) income from continuing operations before income tax and earnings from unconsolidated entities	0	0	0
Income tax (benefit) expense	0	0	0
Income (Loss) from Continuing Operations, Including Portion Attributable to Noncontrolling Interest	0	0	0
Earnings from unconsolidated entities, net of taxes	(334)	40	409
Net income from continuing operations		40	409
Net Income (Loss), Including Portion Attributable to Noncontrolling Interest	(334)
Net Income (Loss) Attributable to Noncontrolling Interest	0	0	0
Net income	(334)	40	409
Comprehensive income (loss)	$ (289)	$ 46	$ 427

Guarantor Non-Guarantor Subsi92

Guarantor Non-Guarantor Subsidiary Financial Information Level 4 (Details) - Consolidating Statement of Cash Flows - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Net cash provided by (used in) operating activities	$ 213	$ (50)	$ 80
Cash flows provided by (used in) investing activities
Capital expenditures	(175)	(183)	(144)
Payments to Acquire Businesses, Net of Cash Acquired	(7)	(64)	0
Capitalized interest	(4)	0	(1)
Proceeds from the sale of (purchases of) debt securities, net	6	(1)	(3)
Change in restricted cash	8	(3)	4
Cash outflow from affiliated loan receivable	0	(50)	0
Cash inflow from repayment of affiliated loan	0	50	0
Funds remitted to unconsolidated affiliates	0	(2)	(13)
Proceeds from sale of assets	17	20	7
Capital contribution to subsidiary	0	0	0
Return of capital from subsidiary			0
Return of capital from subsidiary from sales of accounts receivable	0	0	0
Net cash (used in) provided by investing activities	(155)	(233)	(150)
Cash flows (used in) provided by financing activities
Net short-term debt (repayments) borrowings	(3)	21	15
Borrowings of long-term debt	523	391	1,135
Repayments of long-term debt	(485)	(343)	(1,058)
Repayment of advance from affiliates			0
Net Intercompany Loan Borrowings (Repayments)	0	0	0
Long Term Debt and Credit Facility Financing Fees			(40)
Capital contribution from parent	0	0	0
Long-term debt and credit facility financing fees	(11)	0	(40)
Common stock dividends paid	0	0
Return of capital to parent			0
Return of capital to parent from sales of accounts receivable	0	0	0
Net cash used in financing activities	24	69	52
Effect of exchange rates on cash and cash equivalents	(10)	(9)	(4)
Decrease in cash and cash equivalents	72	(223)	(22)
Cash and cash equivalents (unrestricted) at beginning of period	156	379	401
Cash and cash equivalents (unrestricted) at end of period	228	156	379
Momentive Specialty Chemicals Inc. [Member]
Net cash provided by (used in) operating activities	(295)	(426)	(173)
Cash flows provided by (used in) investing activities
Capital expenditures	(91)	(89)	(75)
Payments to Acquire Businesses, Net of Cash Acquired	0	(52)
Capitalized interest	(3)		0
Proceeds from the sale of (purchases of) debt securities, net	0	0	0
Change in restricted cash	0	0	0
Cash outflow from affiliated loan receivable		0
Cash inflow from repayment of affiliated loan		0
Funds remitted to unconsolidated affiliates		0	0
Proceeds from sale of assets	0	20	0
Capital contribution to subsidiary	(25)	(30)	(31)
Return of capital from subsidiary			48
Return of capital from subsidiary from sales of accounts receivable	278	350	214
Net cash (used in) provided by investing activities	159	199	156
Cash flows (used in) provided by financing activities
Net short-term debt (repayments) borrowings	0	7	0
Borrowings of long-term debt	500	295	1,109
Repayments of long-term debt	(445)	(256)	(665)
Repayment of advance from affiliates			0
Net Intercompany Loan Borrowings (Repayments)	(131)	(34)	(493)
Long Term Debt and Credit Facility Financing Fees			(40)
Capital contribution from parent	0	0	0
Long-term debt and credit facility financing fees	(11)
Common stock dividends paid	0	0
Return of capital to parent			0
Return of capital to parent from sales of accounts receivable	0	0	0
Net cash used in financing activities	175	80	(89)
Effect of exchange rates on cash and cash equivalents	0	0	0
Decrease in cash and cash equivalents	39	(147)	(106)
Cash and cash equivalents (unrestricted) at beginning of period	23	170	276
Cash and cash equivalents (unrestricted) at end of period	62	23	170
Combined Subsidiary Guarantors [Member]
Net cash provided by (used in) operating activities	19	14	23
Cash flows provided by (used in) investing activities
Capital expenditures	0	0	0
Payments to Acquire Businesses, Net of Cash Acquired	0	0
Capitalized interest	0		0
Proceeds from the sale of (purchases of) debt securities, net	0	0	0
Change in restricted cash	0	0	0
Cash outflow from affiliated loan receivable		0
Cash inflow from repayment of affiliated loan		0
Funds remitted to unconsolidated affiliates		0	0
Proceeds from sale of assets	0	0	0
Capital contribution to subsidiary	(17)	(20)	(20)
Return of capital from subsidiary			31
Return of capital from subsidiary from sales of accounts receivable	0	0	0
Net cash (used in) provided by investing activities	(17)	(20)	11
Cash flows (used in) provided by financing activities
Net short-term debt (repayments) borrowings	0	0	0
Borrowings of long-term debt	0	0	0
Repayments of long-term debt	0	0	0
Repayment of advance from affiliates			20
Net Intercompany Loan Borrowings (Repayments)	0	0	2
Long Term Debt and Credit Facility Financing Fees			0
Capital contribution from parent	17	20	(21)
Long-term debt and credit facility financing fees	0
Common stock dividends paid	(19)	(14)
Return of capital to parent			(31)
Return of capital to parent from sales of accounts receivable	0	0	0
Net cash used in financing activities	(2)	6	(34)
Effect of exchange rates on cash and cash equivalents	0	0	0
Decrease in cash and cash equivalents	0	0	0
Cash and cash equivalents (unrestricted) at beginning of period	0	0	0
Cash and cash equivalents (unrestricted) at end of period	0	0	0
Combined Non-Guarantor Subsidiaries [Member]
Net cash provided by (used in) operating activities	508	376	251
Cash flows provided by (used in) investing activities
Capital expenditures	(84)	(94)	(69)
Payments to Acquire Businesses, Net of Cash Acquired	(7)	(12)
Capitalized interest	(1)		(1)
Proceeds from the sale of (purchases of) debt securities, net	6	(1)	(3)
Change in restricted cash	8	(3)	4
Cash outflow from affiliated loan receivable		(50)
Cash inflow from repayment of affiliated loan		50
Funds remitted to unconsolidated affiliates		(2)	(13)
Proceeds from sale of assets	17	0	7
Capital contribution to subsidiary	0	0	0
Return of capital from subsidiary			0
Return of capital from subsidiary from sales of accounts receivable	0	0	0
Net cash (used in) provided by investing activities	(61)	(112)	(75)
Cash flows (used in) provided by financing activities
Net short-term debt (repayments) borrowings	(3)	14	15
Borrowings of long-term debt	23	96	26
Repayments of long-term debt	(40)	(87)	(393)
Repayment of advance from affiliates			31
Net Intercompany Loan Borrowings (Repayments)	131	34	(495)
Long Term Debt and Credit Facility Financing Fees			0
Capital contribution from parent	25	30	0
Long-term debt and credit facility financing fees	0
Common stock dividends paid	0	0
Return of capital to parent			(48)
Return of capital to parent from sales of accounts receivable	(278)	(350)	(214)
Net cash used in financing activities	(404)	(331)	(88)
Effect of exchange rates on cash and cash equivalents	(10)	(9)	(4)
Decrease in cash and cash equivalents	33	(76)	84
Cash and cash equivalents (unrestricted) at beginning of period	133	209	125
Cash and cash equivalents (unrestricted) at end of period	166	133	209
Eliminations [Member]
Net cash provided by (used in) operating activities	(19)	(14)	(21)
Cash flows provided by (used in) investing activities
Capital expenditures	0	0	0
Payments to Acquire Businesses, Net of Cash Acquired	0	0
Capitalized interest	0		0
Proceeds from the sale of (purchases of) debt securities, net	0	0	0
Change in restricted cash	0	0	0
Cash outflow from affiliated loan receivable		0
Cash inflow from repayment of affiliated loan		0
Funds remitted to unconsolidated affiliates		0	0
Proceeds from sale of assets	0	0	0
Capital contribution to subsidiary	42	50	51
Return of capital from subsidiary			(79)
Return of capital from subsidiary from sales of accounts receivable	(278)	(350)	(214)
Net cash (used in) provided by investing activities	(236)	(300)	(242)
Cash flows (used in) provided by financing activities
Net short-term debt (repayments) borrowings	0	0	0
Borrowings of long-term debt	$ 0	0	0
Repayments of long-term debt		0	0
Repayment of advance from affiliates			(51)
Net Intercompany Loan Borrowings (Repayments)	$ 0	0	0
Long Term Debt and Credit Facility Financing Fees			0
Capital contribution from parent	(42)	(50)	21
Long-term debt and credit facility financing fees	0
Common stock dividends paid	19	14
Return of capital to parent			79
Return of capital to parent from sales of accounts receivable	278	350	214
Net cash used in financing activities	255	314	263
Effect of exchange rates on cash and cash equivalents	0	0	0
Decrease in cash and cash equivalents	0	0	0
Cash and cash equivalents (unrestricted) at beginning of period	0	0	0
Cash and cash equivalents (unrestricted) at end of period	$ 0	$ 0	$ 0

Uncategorized Items - msc-20151

Label	Element	Value
Pension Plan [Member]
Accumulated Other Comprehensive Income (Loss), Net of Tax	us-gaap_AccumulatedOtherComprehensiveIncomeLossNetOfTax	$ 4,000,000
Accumulated Other Comprehensive Income (Loss), Net of Tax	us-gaap_AccumulatedOtherComprehensiveIncomeLossNetOfTax	4,000,000
Foreign Currency Translation Gains Losses [Member]
Accumulated Other Comprehensive Income (Loss), Net of Tax	us-gaap_AccumulatedOtherComprehensiveIncomeLossNetOfTax	69,000,000
Accumulated Other Comprehensive Income (Loss), Net of Tax	us-gaap_AccumulatedOtherComprehensiveIncomeLossNetOfTax	$ (19,000,000)