Hexion (HXOH) 10-K 8 Mar 17 2016 Q4 Annual report Financial data

Document and Entity Information

Document and Entity Information Document - USD ($)	12 Months Ended
	Dec. 31, 2016	Mar. 31, 2017
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, 2016
Document Fiscal Year Focus	2,016
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, 2016	Dec. 31, 2015
Current assets
Cash and cash equivalents (including restricted cash of $17 and $8, respectively)	$ 196	$ 236
Short-term investments	0	0
Accounts receivable (net of allowance for doubtful accounts of $17 and $15, respectively)	390	450
Inventories:
Finished and in-process goods	199	218
Raw materials and supplies	88	90
Other current assets	45	53
Total current assets	918	1,047
Investments in unconsolidated entities	18	36
Deferred Income Taxes	10	13
Other assets, net	43	48
Property and equipment
Land	79	84
Buildings	273	296
Machinery and equipment	2,353	2,406
Property, plant and equipment, gross	2,705	2,786
Less accumulated depreciation	(1,812)	(1,735)
Property, plant and equipment, net	893	1,051
Goodwill	121	122
Other intangible assets, net	52	65
Total assets	2,055	2,382
Current liabilities
Accounts and drafts payable	368	386
Debt payable within one year	107	80
Interest payable	70	82
Income taxes payable	13	15
Accrued payroll and incentive compensation	55	78
Other current liabilities	159	123
Total current liabilities	772	764
Long-term liabilities
Long-term debt	3,397	3,698
Long-term pension and post employment benefit obligations	246	224
Long-term deferred income taxes	13	12
Other long-term liabilities	166	161
Total liabilities	4,594	4,859
Deficit
Common stock—$0.01 par value; 300,000,000 shares authorized, 170,605,906 issued and 82,556,847 outstanding at December 31, 2016 and 2015	1	1
Paid-in capital	526	526
Treasury stock, at cost—88,049,059 shares	(296)	(296)
Accumulated other comprehensive income	(39)	(15)
Accumulated deficit	(2,730)	(2,692)
Total Momentive Specialty Chemicals Inc. shareholder’s deficit	(2,538)	(2,476)
Noncontrolling interest	(1)	(1)
Total deficit	(2,539)	(2,477)
Total liabilities and deficit	$ 2,055	$ 2,382

Consolidated Balance Sheets (Pa

Consolidated Balance Sheets (Parentheticals) - USD ($) $ in Millions	Dec. 31, 2016	Dec. 31, 2015
Cash and cash equivalents (including restricted cash of $17 and $8, respectively)
restricted cash	$ 17	$ 8
Accounts Receivable
net allowance for doubtful accounts	$ 17	$ 15
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, 2016	Dec. 31, 2015	Dec. 31, 2014
Net sales	$ 3,438	$ 4,140	$ 5,137
Cost of sales	3,038	3,540	4,576
Gross profit	400	600	561
Selling, general and administrative expense	328	306	399
Gain on Disposition	(240)	0	0
Asset and goodwill impairment	0	6	5
Business realignment costs	55	16	47
Other operating expense (income), net	(13)	12	(8)
Operating income	244	260	118
Interest expense, net	(310)	326	308
Gain (loss) on extinguishment of debt	(48)	(41)	0
Other non-operating (income) expense, net	7	(3)	32
(Loss) income from continuing operations before income tax and earnings from unconsolidated entities	(11)	(22)	(222)
Income Tax Expense (Benefit)	38	34	22
Income from continuing operations before earnings from unconsolidated entities	(49)	(56)	(244)
Earnings from unconsolidated entities, net of taxes	11	17	20
Net income from continuing operations		(39)	(224)
Net income	(38)	(40)	(223)
Net Income (Loss) Attributable to Noncontrolling Interest	0	1	(1)
Net Income (Loss), Including Portion Attributable to Noncontrolling Interest	$ (38)	$ (39)	$ (224)

Consolidated Statements of Comp

Consolidated Statements of Comprehensive Income - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Net Income (Loss) Attributable to Noncontrolling Interest	$ 0	$ 1	$ (1)
Other comprehensive (loss) income, net of tax:
Net Income (Loss), Including Portion Attributable to Noncontrolling Interest	(38)	(39)	(224)
Other Comprehensive Income (Loss), Foreign Currency Transaction and Translation Adjustment, Net of Tax	(23)	(88)	(61)
Other Comprehensive Income (Loss), Pension and Other Postretirement Benefit Plans, Net Unamortized Gain (Loss) Arising During Period, Net of Tax	(1)	0	4
Other Comprehensive Income (Loss), Net of Tax	(24)	(88)	(57)
Comprehensive income	(62)	(127)	(281)
Comprehensive income attributable to noncontrolling interest	0	(1)	1
Comprehensive income attributable to Momentive Specialty Chemicals Inc.	(62)	(128)	(280)
Noncontrolling Interest [Member]
Net Income (Loss) Attributable to Noncontrolling Interest	0	1	(1)
Other comprehensive (loss) income, net of tax:
Other Comprehensive Income (Loss), Net of Tax	0		0
Parent [Member]
Other comprehensive (loss) income, net of tax:
Other Comprehensive Income (Loss), Net of Tax	$ (24)	$ (88)	$ (57)

Consolidated Statements of Cash

Consolidated Statements of Cash Flows - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Cash flows provided by (used in) operating activities
Net Income (Loss), Including Portion Attributable to Noncontrolling Interest	$ (38)	$ (39)	$ (224)
Adjustments to reconcile net income to net cash used in operating activities:
Depreciation, Depletion and Amortization	(131)	(137)	(144)
Gain (Loss) on Disposition of Business	(240)	0	0
Gain (loss) on extinguishment of debt	(48)	(41)	0
Deferred tax benefit	2	7	(6)
Gain on step acquisition	0	5	0
Non-cash asset impairments and accelerated depreciation	129	8	5
Unrealized foreign currency losses	(52)	12	46
Increase (Decrease) in Pension and Postretirement Obligations	34	(13)	102
Gain (Loss) on Disposition of Assets	7	(4)	(16)
Other non-cash adjustments	3	(4)	(5)
Net change in assets and liabilities:
Accounts receivable	(1)	91	(27)
Inventories	(8)	65	(67)
Accounts and drafts payable	27	(21)	(33)
Income taxes payable	17	8	4
Other assets, current and non-current	(22)	24	26
Other liabilities, current and long-term	39	(12)	1
Net cash provided by (used in) operating activities	(20)	213	(50)
Cash flows (used in) provided by investing activities
Capital expenditures	(140)	(175)	(183)
Capitalized interest	(1)	(4)	0
Payments to Acquire Businesses, Net of Cash Acquired	0	(7)	(64)
Proceeds from the dispositions, net	281	0	0
Cash received on buyers note	75	0	0
Proceeds from the sale of (purchases of) debt securities, net	0	6	(1)
Change in restricted cash	(9)	8	(3)
Cash outflow from affiliated loan receivable	0	0	50
Cash inflow from repayment of affiliated loan	0	0	(50)
Funds remitted to unconsolidated affiliates	(1)	0	(2)
Proceeds from sale of assets	5	17	20
Net cash (used in) provided by investing activities	210	(155)	(233)
Cash flows used in financing activities
Net short-term debt (repayments) borrowings	(22)	(3)	21
Borrowings of long-term debt	644	523	391
Repayments of long-term debt	856	(485)	(343)
Repayment of advance from affiliates			0
Capital contribution from parent	0	0
Long-term debt and credit facility financing fees	(1)	(11)	0
Net cash used in financing activities	(235)	24	69
Effect of exchange rates on cash and cash equivalents	(4)	(10)	(9)
Decrease in cash and cash equivalents	(49)	72	(223)
Cash and cash equivalents (unrestricted) at beginning of period	228	156	379
Cash and cash equivalents (unrestricted) at end of period	179	228	156
Supplemental disclosures of cash flow information
Interest, net	306	312	297
Income taxes, net of cash refunds	24	17	29
Non-cash assumption of debt on step acquisition	0	18	0
Notes Assumed	$ 75	$ 0	$ 0

Consolidated Statement of Equit

Consolidated Statement of Equity (Deficit) - USD ($) $ in Millions	Total	Common Stock [Member]	Paid-in Capital [Member]	Treasury Stock [Member]	Accumulated Other Comprehensive Income [Member]	Accumulated Deficit [Member]	Total Hexion Inc. Deficit [Member]	Noncontrolling Interest [Member]
Balance at Dec. 31, 2013	$ (2,073)	$ 1	$ 522	$ (296)	$ 130	$ (2,429)	$ (2,072)	$ (1)
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net income	(223)	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
Other comprehensive loss	(57)				(57)		(57)	0
Share-based Compensation	1	0	1	0	0	0	1	0
Non-cash distribution declared to parent	3	0	3	0	0	0	3	0
Balance at Dec. 31, 2014	(2,350)	1	526	(296)	73	(2,652)	(2,348)	(2)
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net income	(40)	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	(88)	0	(88)	0
Other comprehensive loss	(88)						(88)
Share-based Compensation	1
Balance at Dec. 31, 2015	(2,477)	1	526	(296)	(15)	(2,692)	(2,476)	(1)
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net income	(38)	0	0	0	0	(38)	(38)
Net Income (Loss), Including Portion Attributable to Noncontrolling Interest	(38)
Net Income (Loss) Attributable to Noncontrolling Interest	0							0
Other Comprehensive Income (Loss), Net of Tax, Portion Attributable to Parent		0	0	0		0
Other comprehensive loss	(24)				(24)		(24)	0
Share-based Compensation	1
Balance at Dec. 31, 2016	$ (2,539)	$ 1	$ 526	$ (296)	$ (39)	$ (2,730)	$ (2,538)	$ (1)

Background and Basis of Present

Background and Basis of Presentation	12 Months Ended
	Dec. 31, 2016
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, 2016 , the Company had 55 production and manufacturing facilities, with 23 located in the United States. The Company’s business is organized based on the products offered and the markets served. At December 31, 2016 , 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, 2016 , 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, 2016
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, 2016: • 49.99% interest in Momentive UV Coatings (Shanghai) Co., Ltd, a joint venture that manufactures UV-curable coatings and adhesives in China; • 50% ownership interest in Hexion Shchekinoazot Holding B.V., a joint venture that manufactures forest products resins in Russia; • 49% ownership interest in Sanwei Hexion 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 S.A.S, 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 gains of $10 and losses of $9 and $33 for the years ended December 31, 2016, 2015 and 2014 , 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” in the Consolidated Balance Sheets. The effect of translation is included in “Accumulated other comprehensive loss.” 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, 2016 and 2015 , the Company had interest-bearing time deposits and other cash equivalent investments of $7 and $37 , respectively. The Company’s restricted cash balances consist primarily of amounts on deposit to secure various international lines of credit, as well as amounts deposited to secure certain bank guarantees issued to third parties to guarantee potential obligations of the company primarily related to the completion of tax audits and environmental liabilities. These balances will remain restricted as long as the underlying exposures exist. These amounts are included in the Consolidated Balance Sheets as a component of “Cash and cash equivalents.” 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 $9 and $7 at December 31, 2016 and 2015 , 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, 2016 and 2015 , the Company’s unamortized deferred financing costs included in “Other long-term assets” were $9 and $8 , respectively, and unamortized deferred financing costs included in “Long-term debt” were $38 and $ 51 , 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 $119 , $ 124 and $ 130 for the years ended December 31, 2016, 2015 and 2014 , respectively. Additionally, for the year ended December 31, 2016, $129 of accelerated depreciation was recorded as a result of shortening the estimated useful lives of certain long-lived assets related to planned facility rationalizations during the year. Lastly, for the years ended December 31, 2016, 2015 and 2014, “Accounts payable” in the Consolidated Statements of Cash Flows was increased by $4, decreased by $4 and decreased by $7, respectively, to reflect invoiced but unpaid capital expenditures at each respective year-end 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 There were no long-lived asset impairments recorded during the year ended December 31, 2016. During the years ended December 31, 2015 and 2014, the Company recorded long-lived asset impairments of $6 and $5 , 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, 2016 and 2015, 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 $ 59 , $ 65 and $ 72 for the years ended December 31, 2016, 2015 and 2014 , 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 $55 , $ 16 and $ 47 for the years ended December 31, 2016, 2015 and 2014 , respectively. For the year ended December 31, 2016, these costs primarily included costs related to the rationalization at our Norco, LA manufacturing facility and costs related to certain in-process cost reduction programs. For the year ended December 31, 2015, these costs primarily included expenses related to certain in-process cost reduction programs, 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. Pension and Other Non-Pension Postretirement Benefit Liabilities —Pension and other non-pension postretirement benefit (“OPEB”) assumptions are significant inputs to the actuarial models that measure pension and OPEB 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 and OPEB 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. Upon the Company’s annual remeasurement of its pension and OPEB liabilities in the fourth quarter, or on an interim basis as triggering events warrant remeasurement, the Company immediately recognizes gains and losses as a mark-to-market (“MTM”) gain or loss through earnings. As such, the Company’s net periodic pension and OPEB expense consists of i) service cost, interest cost, expected return on plan assets, amortization of prior service cost/credits recognized on a quarterly basis and ii) MTM adjustments recognized annually in the fourth quarter upon remeasurement of pension and OPEB liabilities or when triggering events warrant remeasurement. 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 11). 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 10% 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, 2016 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 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 February 2016, the FASB issued Accounting Standards Board Update No. 2016-02: Leases (Topic 842) (“ASU 2016-02”). ASU 2016-02 supersedes the existing lease guidance in Topic 840. According to the new guidance, all leases, with limited scope exceptions, will be recorded on the balance sheet in the form of a liability to make lease payments (lease liability) and a right-of-use asset representing the right to use the underlying asset for the lease term. The guidance is effective for annual and interim periods beginning on or after December 15, 2018, and early adoption is permitted. Entities will be required to adopt ASU 2016-02 using a modified retrospective approach, whereby leases will be recognized and measured at the beginning of the earliest period presented. The Company is currently assessing the potential impact of ASU 2016-02 on its financial statements. In March 2016, the FASB issued Accounting Standards Board Update No. 2016-07: Simplifying the Transition to the Equity Method of Accounting (Topic 323) (“ASU 2016-07”) as part of the FASB simplification initiative. ASU 2016-07 eliminates the requirement that when an existing investment qualifies for use of the equity method, an investor adjust the investment, results of operations and retained earnings retroactively as if the equity method has been in effect in all previous periods that the investment had been held. Under the new guidance, the equity method investor is only required to adopt the equity method as of the date the investment qualifies for the equity method, with no retrospective adjustment required. The guidance is effective for annual periods beginning after December 15, 2016, including interim periods within that reporting period, and early adoption is permitted. The requirements of ASU 2016-07 are not expected to have a significant impact on the Company’s financial statements. In March 2016, the FASB issued Accounting Standards Board Update No. 2016-09: Improvements to Employee Share-Based Payment Accounting (Topic 718) (“ASU 2016-09”) as part of the FASB simplification initiative. ASU 2016-09 simplifies various aspects of share-based payment accounting, including the income tax consequences, classification of equity awards as either equity or liabilities and classification on the statement of cash flows. The guidance is effective for annual periods beginning after December 15, 2016, including interim periods within that reporting period, and early adoption is permitted. The requirements of ASU 2016-09 are not expected to have a significant impact on the Company’s financial statements. In August 2016, the FASB issued Accounting Standards Board Update No. 2016-15: Statement of Cash Flows (Topic 230) (“ASU 2016-15”) as part of the FASB simplification initiative. ASU 2016-15 provides guidance on treatment in the statement of cash flows for eight specific cash flow topics, with the objective of reducing existing diversity in practice. Of the eight cash flow topics addressed in the new guidance, the topics expected to have an impact on the Company include debt prepayment or debt extinguishment costs, proceeds from the settlement of insurance claims and distributions received from equity method investees. The guidance is effective for annual periods beginning after December 15, 2017, including interim periods within that reporting period, and early adoption is permitted. The Company is currently assessing the potential impact of ASU 2016-15 on its financial statements. In November 2016, the FASB issued Accounting Standards Board Update No. 2016-18: Statement of Cash Flows (Topic 230) Restricted Cash (“ASU 2016-18”) as part of the FASB simplification initiative. ASU 2016-18 requires that amounts generally described as restricted cash and restricted cash equivalents should be included with cash and cash equivalents when reconciling the beginning-of-period and end-of period total amounts shown on the statement of cash flows. ASU 2016-18 also requires supplemental disclosure regarding the nature of restrictions on a company’s cash and cash equivalents, such as the purpose and terms of the restriction, expected duration of the restriction and the amount of cash subject to restriction. The guidance is effective for annual periods beginning after December 15, 2017, including interim periods within that reporting period, and early adoption is permitted. The Company is currently assessing the potential impact of ASU 2016-18 on its financial statements. Newly Adopted Accounting Standards In August 2014, the FASB issued Accounting Standards Board Update No. 2014-15: Presentation of Financial Statements - Going Concern - Disclosures of Uncertainties about an entity's Ability to Continue as a Going Concern (“ASU 2014-15”). ASU 2014-15 provides new guidance related to management’s responsibility to evaluate whether there is substantial doubt about an entity’s ability to continue as a going concern by incorporating and expanding upon certain principles that are currently in U.S. auditing standards and to provide related footnote disclosures. This new guidance is effective for the annual period ending after December 15, 2016, and for annual periods and interim periods thereafter. The Company adopted the requirements of ASU 2014-15 as of December 31, 2016, which did not impact the Company’s financial statements or disclosure.

Restructuring

Restructuring	12 Months Ended
	Dec. 31, 2016
Restructuring Cost and Reserve [Line Items]
Restructuring and Related Activities Disclosure [Text Block]	Business Realignment Costs Norco In the first quarter of 2016, the Company announced a planned rationalization at its Norco, LA manufacturing facility within its Epoxy, Phenolic and Coating Resins segment, and production was ceased at this facility during the second quarter of 2016. The Company has finalized agreements to exit this facility in 2017. During the year ended December 31, 2016, Company recorded costs of $24 related to the early termination of certain contracts for utilities, site services, raw materials and other items related to this facility rationalization. These costs are included in “Business realignment costs” in the Consolidated Statements of Operations. As of December 31, 2016, $18 of these costs were included in “Other current liabilities” and $3 of these costs were included in “Accounts payable” in the Consolidated Balance Sheets. As a result of the Norco, LA facility rationalization, the estimated useful lives of certain long-lived assets related to this facility were shortened, and consequently, during the twelve months ended December 31, 2016, the Company incurred $76 of accelerated depreciation related to these assets, which is included in “Cost of sales” in the Consolidated Statements of Operations. In addition, at June 30, 2016 the Company recorded a conditional asset retirement obligation (“ARO”) of $30 related to certain contractually obligated future demolition, decontamination and repair costs associated with this facility rationalization. This resulted in an additional $30 of accelerated depreciation related to this ARO for the year ended December 31, 2016, which is also included in “Cost of sales” in the Consolidated Statements of Operations. In the third quarter of 2016, this ARO liability was reduced by $11 as a result of revised cost estimates, primarily due to a reduction in the scope of expected future demolition. This $11 reduction in costs is included in “Business realignment costs” in the Consolidated Statements of Operations for the year ended December 31 2016. As of December 31, 2016, the outstanding ARO liability of $13 was included in “Other current liabilities” and $2 was included in “Accounts payable” in the Consolidated Balance Sheets. Lastly, during the year ended December 31, 2016, the Company incurred additional costs of $16 related to abnormal production overhead, severance and other expenses to the facility closure. These costs are included in “Business realignment costs” in the Consolidated Statements of Operations. Oilfield In addition, during the third quarter of 2016, the Company indefinitely idled two oilfield manufacturing facilities within its Epoxy, Phenolic and Coating Resins segment, and production was ceased at these facilities. As a result, the estimated useful lives of certain long-lived assets related to these facilities were shortened, and consequently, during the year ended December 31, 2016, the Company incurred $21 of accelerated depreciation related to these assets, which is included in “Cost of sales” in the Consolidated Statements of Operations. Other Also included within “Business realignment costs” in the Consolidated Statements of Operations for the year ended December 31, 2016 are miscellaneous severance, environmental and other costs related to certain in-process cost reduction programs.

Related Party Transactions

Related Party Transactions	12 Months Ended
	Dec. 31, 2016
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, 2016, 2015 and 2014 . During each of the years ended December 31, 2016, 2015 and 2014 , 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), as amended in October 2014 (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 2016 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 2017 (subject to one-year renewals every year thereafter; absent contrary notice from either party). Pursuant to the Shared Services Agreement, during the years ended December 31, 2016, 2015 and 2014 , the Company incurred approximately $63 , $70 and $ 131 , respectively, of net costs for shared services and MPM incurred approximately $50 , $60 and $99 , respectively, of net costs for shared services. Included in the net costs incurred during the years ended December 31, 2016, 2015 and 2014 , were net billings from the Company to MPM of $30 , $35 and $49 , 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 2016 changed from 2015 from 54% to 56% for the Company and 46% to 44% for MPM. The scope of services and 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 $5 and $7 as of December 31, 2016 and 2015 , 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. During the years ended December 31, 2016 , 2015 and 2014, the Company sold less than $1 , $1 and $1 , respectively, of products to MPM and purchased $1 , $3 and $8 , respectively. A s both of December 31, 2016 and 2015 , the Company had less than $1 of accounts receivable from MPM and less than $1 of accounts payable to MPM related to these agreements. Other Transactions with MPM 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, 2016 and 2015 , the Company purchased approximately $26 and $28 , 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 both December 31, 2016 and 2015 , the Company had $2 of accounts payable to MPM related to the distribution agreement. As both the Company and MPM shared a common ultimate parent at the time of the transaction, this purchase was accounted for as a transaction under common control as defined in the accounting guidance for business combinations, resulting in the Company recording the net assets of the acquired entity at carrying value. Additionally, the gain on the purchase of $3 was accounted for as a capital contribution, and is reflected as an addition to “Paid-in-Capital” in the Consolidated Balance Sheets. 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 $6 , $59 and $114 for the years ended December 31, 2016, 2015 and 2014 , respectively. Accounts receivable from these affiliates were less than $1 at both December 31, 2016 and 2015 . The Company also purchases raw materials and services from various Apollo affiliates other than MPM. These purchases were less than $1 , $3 and $5 for the years ended December 31, 2016, 2015 and 2014 , respectively. The Company had accounts payable to these affiliates of less than $1 at both December 31, 2016 and 2015 . 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. Other Transactions and Arrangements The Company sells finished goods to, and purchases raw materials from, HA-International, LLC (“HAI”), a former foundry joint venture between the Company and HA-USA Inc. (“HA-USA”). The Company also provides toll-manufacturing and other services to HAI. On May 31, 2016, the Company sold its 50% investment in HAI to HA-USA (see Note 12), and as of June 1, 2016, HAI is no longer a related party. Previous to this sale, the Company’s investment in HAI was recorded under the equity method of accounting, and the related sales and purchases were not eliminated from the Consolidated Financial Statements. However, any profit on these transactions was eliminated in the Consolidated Financial Statements to the extent of the Company’s 50% interest in HAI. Through the date of the sale of the Company’s investment in HAI to HA-USA, sales and services provided to HAI were $26 , $72 and $107 for the years ended December 31, 2016, 2015 and 2014 , respectively. Accounts receivable from HAI were $ 1 at December 31, 2015. Purchases from HAI were $4 , $16 and $36 for the years ended December 31, 2016, 2015 and 2014 , respectively. The Company had accounts payable to HAI of $1 at December 31, 2015 . Additionally, HAI declared dividends to the Company of $4 and $19 during the years ended December 31, 2016 and 2015 , respectively. No amounts remain outstanding related to these previously declared dividends as of December 31, 2016 . The Company’s purchase contracts with HAI represented a significant portion of HAI’s total revenue, and this factor resulted in the Company absorbing the majority of the risk from potential losses or the majority of the gains from potential returns. However, the Company did not have the power to direct the activities that most significantly impact HAI, and therefore, did not consolidate HAI. The carrying value of HAI’s assets and liabilities were $44 and $14, respectively, at December 31, 2015. In 2013, the Company and HAI resolved a dispute regarding raw material pricing. As part of the resolution, the Company provided 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, 2016 , the Company issued $1 of discounts to HAI under this agreement. As of December 31, 2016 , no amounts remained outstanding 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. 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 $17 , $33 , and $27 for the years ended December 31, 2016, 2015 and 2014 , respectively. Accounts receivable from these joint ventures were $7 and $10 at December 31, 2016 and 2015 , respectively. These purchases were $13 , $33 , and $26 for the years ended December 31, 2016, 2015 and 2014 , respectively. The Company had accounts payable to these joint ventures of $1 and $2 at December 31, 2016 and 2015 , respectively. The Company had a loan receivable of $6 and royalties receivable of $2 as of both December 31, 2016 and 2015 from its unconsolidated forest products joint venture in Russia. 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, 2016
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, 2016 and 2015 : 2016 2015 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 $ 111 $ (57 ) $ — $ 54 Forest Products Resins 81 — (14 ) 67 81 — (13 ) 68 Total $ 192 $ (57 ) $ (14 ) $ 121 $ 192 $ (57 ) $ (13 ) $ 122 The changes in the net carrying amount of goodwill by segment for the years ended December 31, 2016 and 2015 are as follows: Epoxy, Phenolic and Coating Resins Forest Products Resins Total 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 Foreign currency translation — (1 ) (1 ) Goodwill balance at December 31, 2016 $ 54 $ 67 $ 121 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). The Company’s intangible assets with identifiable useful lives consist of the following as of December 31, 2016 and 2015 : 2016 2015 Gross Carrying Amount Accumulated Impairments Accumulated Amortization Net Book Value Gross Carrying Amount Accumulated Impairments Accumulated Amortization Net Book Value Patents and technology $ 112 $ — $ (91 ) $ 21 $ 112 $ — $ (85 ) $ 27 Customer lists and contracts 109 (17 ) (75 ) 17 109 (17 ) (69 ) 23 Other 25 — (11 ) 14 25 — (10 ) 15 Total $ 246 $ (17 ) $ (177 ) $ 52 $ 246 $ (17 ) $ (164 ) $ 65 The impact of foreign currency translation on intangible assets is included in accumulated amortization. Total intangible amortization expense for the years ended December 31, 2016, 2015 and 2014 was $12 , $13 and $14 , respectively. Estimated annual intangible amortization expense for 2017 through 2021 is as follows: 2017 $ 10 2018 8 2019 8 2020 8 2021 3

Fair Value

Fair Value	12 Months Ended
	Dec. 31, 2016
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, 2016 , the Company had derivative liabilities of less than $1 , which were measured using Level 2 inputs, and consist of derivative instruments transacted primarily in over-the-counter markets. There were no transfers between Level 1, Level 2 or Level 3 measurements during the years ended December 31, 2016 and 2015 . 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, 2016 and 2015 , 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, 2016, 2015 and 2014 , all of which were valued using Level 3 inputs. Year Ended December 31, 2016 2015 2014 Long-lived assets held and used $ — $ 4 $ 5 Long-lived assets held for disposal/abandonment — 2 — Total $ — $ 6 $ 5 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. 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, 2016 Debt $ 3,542 $ — $ 3,134 $ 9 $ 3,143 December 31, 2015 Debt $ 3,829 $ — $ 2,560 $ 10 $ 2,570 (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, 2016
Debt and Capital Lease Obligations [Abstract]
Debt Disclosure [Text Block]	Debt and Lease Obligations Debt outstanding at December 31, 2016 and 2015 is as follows: 2016 2015 Long-Term Due Within One Year Long-Term Due Within One Year ABL Facility $ — $ — $ — $ — Senior Secured Notes: 6.625% First-Priority Senior Secured Notes due 2020 (includes $3 and $4 of unamortized debt premium at December 31, 2016 and 2015, respectively) 1,553 — 1,554 — 10.00% First-Priority Senior Secured Notes due 2020 315 — 315 — 8.875% Senior Secured Notes due 2018 (includes $1 and $2 of unamortized discount at December 31, 2016 and 2015, respectively) 706 — 995 — 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 — Other Borrowings: Australia Facility due 2017 at 4.1% and 4.5% at December 31, 2016 and 2015, respectively — 51 29 3 Brazilian bank loans at 11.2% and 10.9% at December 31, 2016 and 2015, respectively 14 26 5 42 Capital Leases 7 2 9 1 Other at 5.1% and 4.7% at December 31, 2016 and 2015, respectively 3 28 5 34 Unamortized debt issuance costs (38 ) — (51 ) — Total $ 3,397 $ 107 $ 3,698 $ 80 2017 Refinancing Transactions In response to its upcoming 2018 debt maturities, the Company undertook the following actions in early 2017: • On February 8, 2017, the Company issued $485 aggregate principal amount of 10.375% First-Priority Senior Secured Notes due 2022 (the “New First Lien Notes”) and $225 aggregate principal amount of 13.75% Senior Secured Notes due 2022 (the “New Senior Secured Notes”). Upon the closing of these offerings, the Company satisfied and discharged its obligations under the Old Senior Secured Notes by depositing the net proceeds from these offerings, together with cash on its balance sheet, with the trustee for the Old Senior Secured Notes for the purpose of redeeming all of the Company’s outstanding Old Senior Secured Notes, which redemption will occur on March 10, 2017. • The Company also amended and restated its ABL Facility in December 2016 with modifications to, among other things, permit the refinancing of the Old Senior Secured Notes. In connection with the issuance of the new notes in February 2017, certain lenders under the ABL Facility provided extending revolving credit facility commitments in an aggregate principal amount of $350 with a maturity date of December 5, 2021 (subject to certain early maturity triggers), the existing commitments were terminated and the size of the ABL Facility was reduced from $400 to $350. These transactions are collectively referred to as the “2017 Refinancing Transactions.” 2016 Debt Transactions During 2016, the Company repurchased $290 of its Old Senior Secured Notes on the open market for cash of $240 . These transactions resulted in a gain of $48 , 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. 2015 Debt Transactions In April 2015, the Company issued $315 aggregate principal amount of 10.00% First-Priority Senior Secured Notes due 2020 (the “10.00% 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 10.00% 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 2015, the Company repurchased $203 of its Old Senior Secured Notes 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. In December 2016, the Company amended and restated the ABL Facility, with modifications to, among other things, permit the refinancing of the Old Senior Secured Notes with new first-priority senior secured notes, new senior secured notes and/or other secured or unsecured indebtedness. In connection with the issuance of the new notes in February 2017, certain lenders under the ABL Facility provided extended revolving facility commitments in an aggregate principal amount of approximately $350 with a maturity date of December 5, 2021 (subject to the early maturity triggers described below), the existing commitments were terminated and the size of the ABL Facility was reduced from $400 to $350 . As amended, the ABL Facility has a maturity date of December 5, 2021 unless, if 91 days prior to the scheduled maturity of the 6.625% First-Priority Senior Notes due 2020 and the 10.00% First Lien Notes, more than $50 aggregate principal amount of these notes are outstanding, in which case the ABL Facility will mature on such earlier date. Additionally, if 91 days prior to the scheduled maturity of the 9.00% Second-Priority Senior Secured Notes due 2020, more than $50 aggregate principal amount of these notes are outstanding, the ABL Facility will mature on such earlier date. Availability under the ABL Facility is $350 , 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 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 also 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, 2016 , 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) $35 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 for the most recent four consecutive fiscal quarters 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 for the four most recent quarters in which financial statements have been delivered. 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 $299 as of December 31, 2016 , and there were no outstanding borrowings and $35 of outstanding letters of credit under the ABL Facility as of December 31, 2016 . Senior Secured Notes First-Priority Senior Secured Notes 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%. In January 2013, the Company issued an additional $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 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 “10.00% 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 10.00% 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 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 the Old Senior Secured Notes. In January 2013 the Company also issued $200 aggregate principal amount of Old Senior Secured Notes at an issue price of 100%, to lenders in exchange for loans of Hexion LLC, which were retired in full. 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. On February 8, 2017, the Company satisfied and discharged its obligations under the Old Senior Secured Notes by depositing the net proceeds of the offerings of the New First Lien Notes and New Senior Secured Notes, together with cash on its balance sheet, with the trustee for the Old Senior Secured Notes for the purpose of redeeming all of the Company’s outstanding aggregate principal amount of Old Senior Secured Notes, which redemption will occur on March 10, 2017. 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 Second Lien 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 Second Lien Notes”). $440 aggregate principal amount was offered through a private placement with unaffiliated investors (the “Offering”). The remaining $134 aggregate principal amount of the New Second Lien Notes was issued in exchange for $127 aggregate principal amount of the Old Second Lien 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 Second Lien Notes to redeem the Old Second Lien 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 Second Lien Notes and used the proceeds received to invest in the New Second Lien 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 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 $7 revolving credit facility. There were no outstanding borrowings under the revolving credit facility at December 31, 2016 or 2015 . The Brazilian bank loans represent various bank loans, primarily for working capital purposes and to finance the construction of manufacturing facilities. 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, the 10.00% First Lien Notes, the New First Lien Notes, the New Senior Secured Notes and the 9.00% Second-Priority Senior Secured Notes. As of December 31, 2016 , the Company was in compliance with all covenants included in the agreements governing its outstanding indebtedness, including the ABL Facility. As of December 31, 2016 , 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, 10.00% First Lien Notes, Old 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 $299 at December 31, 2016 ). Scheduled Maturities Aggregate maturities of debt, minimum payments under capital leases and minimum rentals under operating leases at December 31, 2016 for the Company are as follows: Year Debt Minimum Rentals Under Operating Leases Minimum Payments Under Capital Leases 2017 $ 105 $ 25 $ 3 2018 (1) 712 17 2 2019 5 10 2 2020 2,442 6 5 2021 77 5 — 2022 and thereafter (1) 189 5 1 Total minimum payments $ 3,530 $ 68 13 Less: Amount representing interest (4 ) Present value of minimum payments $ 9 (1) 2018 debt maturities include $706 related to the Old Senior Secured Notes, which will be redeemed in March 2017 as part of the 2017 Refinancing Transactions, and replaced by $710 in new notes which mature in 2022. The Company’s operating leases consist primarily of vehicles, equipment, land and buildings. Rental expense under operating leases amounted to $32 , $35 , and $36 for each of the years ended December 31, 2016 , 2015 and 2014 , respectively.

Guarantees, Indemnifications an

Guarantees, Indemnifications and Warranties	12 Months Ended
	Dec. 31, 2016
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, 2016 and 2015 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, 2016
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. In September 2016, the Superior Court of Justice decided that strict liability does not apply to administrative fines issued by environmental agencies and reversed the decision of the State of Paraná Court of Appeals. The Superior Court of Justice remanded the case back to the Court of Appeals to determine if the IAP met its burden of proving negligence by the Company. 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, 2016 , the amount of the assessment, including tax, penalties, monetary correction and interest, is 52 Brazilian reais, or approximately $16 . The following table summarizes all probable environmental remediation, indemnification and restoration liabilities, including related legal expenses, at December 31, 2016 and 2015 : Liability Range of Reasonably Possible Costs as of 12/31/16 Site Description December 31, 2016 December 31, 2015 Low High Geismar, LA $ 14 $ 15 $ 9 $ 22 Superfund and offsite landfills – allocated share: Less than 1% 2 1 1 4 Equal to or greater than 1% 6 7 5 13 Currently-owned 4 5 3 10 Formerly-owned: Remediation 30 33 27 44 Monitoring only 1 — — 1 Total $ 57 $ 61 $ 45 $ 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 both December 31, 2016 and 2015 , $13 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, 2016 : 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 21 years. The range of possible outcomes is discounted in a similar manner. The undiscounted liability, which is expected to be paid over the next 21 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 $4 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 alleged that it incurred environmental costs at the site for which 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. The Company timely paid the first installment. 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 $2 and $4 at December 31, 2016 and 2015 , respectively, for all non-environmental legal defense costs incurred and settlement costs that it believes are probable and estimable. At December 31, 2016 and 2015 , $1 and $3 , 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 2017 $ 218 2018 93 2019 81 2020 81 2021 9 2022 and beyond 74 Total minimum payments 556 Less: Amount representing interest (40 ) Present value of minimum payments $ 516

Pension and Postretirement Expe

Pension and Postretirement Expense	12 Months Ended
	Dec. 31, 2016
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 2016 2015 2016 2015 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 $ 249 $ 492 $ 281 $ 564 $ 7 $ 9 $ 9 $ 11 Service cost 3 14 3 16 — — — — Interest cost 8 10 10 12 — 1 — 1 Actuarial (gains) losses 5 57 (20 ) (31 ) — (1 ) — (1 ) Foreign currency exchange rate changes — (13 ) — (61 ) — 1 — (2 ) Benefits paid (20 ) (10 ) (22 ) (9 ) (1 ) — (1 ) — Reduction due to divestitures — (3 ) — — — — — — Plan amendments — — — — — — (1 ) — Expenses paid from assets — — (3 ) — — — — — Employee contributions — 1 — 1 — — — — Other (3 ) — — — — — — — Benefit obligation at end of year $ 242 $ 548 $ 249 $ 492 $ 6 $ 10 $ 7 $ 9 Change in Plan Assets Fair value of plan assets at beginning of year $ 210 $ 316 $ 230 $ 351 $ — $ — $ — $ — Actual return on plan assets 17 33 (4 ) (4 ) — — — — Foreign currency exchange rate changes — (10 ) — (37 ) — — — — Employer contributions 3 19 9 14 1 — 1 — Benefits paid (20 ) (10 ) (22 ) (9 ) (1 ) — (1 ) — Expenses paid from assets — — (3 ) — — — — — Employee contributions — 1 — 1 — — — — Other (3 ) — — — — — — — Fair value of plan assets at end of year 207 349 210 316 — — — — Funded status of the plan at end of year $ (35 ) $ (199 ) $ (39 ) $ (176 ) $ (6 ) $ (10 ) $ (7 ) $ (9 ) Pension Benefits Non-Pension Postretirement Benefits 2016 2015 2016 2015 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 $ — $ (4 ) $ (1 ) $ (5 ) $ — $ — $ (1 ) $ — Long-term pension and post employment benefit obligations (35 ) (195 ) (38 ) (171 ) (6 ) (10 ) (6 ) (9 ) Accumulated other comprehensive loss (income) — (3 ) 1 (4 ) (2 ) 2 (3 ) 2 Net amounts recognized $ (35 ) $ (202 ) $ (38 ) $ (180 ) $ (8 ) $ (8 ) $ (10 ) $ (7 ) Amounts recognized in Accumulated other comprehensive income at December 31 consist of: Net prior service cost (benefit) $ 1 $ (4 ) $ 1 $ (5 ) $ (1 ) $ 3 $ (1 ) $ 3 Deferred income taxes (benefit) cost (1 ) 1 — 1 (1 ) (1 ) (2 ) (1 ) Net amounts recognized $ — $ (3 ) $ 1 $ (4 ) $ (2 ) $ 2 $ (3 ) $ 2 Accumulated benefit obligation $ 242 $ 504 $ 249 $ 458 Accumulated benefit obligation for funded plans 241 350 247 308 Pension plans with underfunded or non-funded accumulated benefit obligations at December 31: Aggregate projected benefit obligation $ 242 $ 173 $ 249 $ 167 Aggregate accumulated benefit obligation 242 164 249 158 Aggregate fair value of plan assets 207 9 210 8 Pension plans with projected benefit obligations in excess of plan assets at December 31: Aggregate projected benefit obligation $ 242 $ 548 $ 249 $ 492 Aggregate fair value of plan assets 207 349 210 316 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, 2016 , 2015 and 2014 : Pension Benefits U.S. Plans Non-U.S. Plans 2016 2015 2014 2016 2015 2014 Service cost $ 3 $ 3 $ 3 $ 14 $ 16 $ 14 Interest cost on projected benefit obligation 8 10 11 10 12 17 Expected return on assets (14 ) (15 ) (17 ) (10 ) (13 ) (15 ) Amortization of prior service cost (benefit) 1 — — (1 ) — — Unrealized actuarial loss (gain) 1 — 29 35 (16 ) 80 Net (benefit) expense $ (1 ) $ (2 ) $ 26 $ 48 $ (1 ) $ 96 Non-Pension Postretirement Benefits U.S. Plans Non-U.S. Plans 2016 2015 2014 2016 2015 2014 Service cost $ — $ — $ — $ — $ — $ — Interest cost on projected benefit obligation — — 1 1 1 1 Amortization of prior service benefit (1 ) — — — — — Unrealized actuarial (gain) loss — — (4 ) (1 ) (1 ) 2 Net (benefit) expense $ (1 ) $ — $ (3 ) $ — $ — $ 3 The following amounts were recognized in “Accumulated other comprehensive loss” during the year ended December 31, 2016 : 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 Amortization of prior service (cost) benefit $ (1 ) $ 1 $ 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. 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 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, 2016 and 2015 : Pension Benefits Non-Pension Postretirement Benefits 2016 2015 2016 2015 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 3.9 % 1.9 % 4.1 % 2.3 % 3.5 % 6.0 % 3.4 % 5.5 % Rate of increase in future compensation levels — 2.4 % — 2.4 % — — — — The weighted average assumed health care cost trend rates are as follows at December 31: Health care cost trend rate assumed for next year — — — — 6.8 % 5.9 % 7.0 % 6.2 % 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, 2016 , 2015 and 2014 : Pension Benefits U.S. Plans Non-U.S. Plans 2016 2015 2014 2016 2015 2014 Discount rate 4.1 % 3.7 % 4.4 % 2.3 % 2.2 % 3.6 % Rate of increase in future compensation levels — — — 2.4 % 3.0 % 3.0 % Expected long-term rate of return on plan assets 6.7 % 7.0 % 7.3 % 3.1 % 3.8 % 4.8 % Non-Pension Postretirement Benefits U.S. Plans Non-U.S. Plans 2016 2015 2014 2016 2015 2014 Discount rate 3.4 % 3.4 % 4.2 % 5.5 % 6.1 % 7.2 % 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 2017 2016 2015 Weighted average allocations of U.S. pension plan assets at December 31: Equity securities 32 % 32 % 36 % Debt securities 53 % 55 % 54 % Cash, short-term investments and other 15 % 13 % 10 % Total 100 % 100 % 100 % Weighted average allocations of non-U.S. pension plan assets at December 31: Equity securities 23 % 21 % 22 % Debt securities 74 % 77 % 78 % Cash, short-term investments and other 3 % 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. Certain investments measured at net asset value (“NAV”), as a practical expedient for fair value, have been excluded from the fair value hierarchy. The following table presents U.S. pension plan investments measured at fair value on a recurring basis as of December 31, 2016 and 2015 : Fair Value Measurements Using 2016 2015 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) $ — $ 35 $ — $ 35 $ — $ 38 $ — $ 38 Small/mid cap equity funds (1) — 6 — 6 — 5 — 5 International equity funds (1) — 25 — 25 — 25 — 25 Fixed income securities (1) — 110 — 110 — 114 — 114 Cash equivalents (2) — 4 — 4 — 3 — 3 $ — $ 180 $ — $ 180 $ — $ 185 $ — $ 185 Investments measured at fair value using net asset value as a practical expedient: Investment receivable (3) $ 12 $ — Other funds (4) 15 25 Total $ 207 $ 210 The following table presents non-U.S. pension plan investments measured at fair value on a recurring basis as of December 31, 2016 and 2015 : Fair Value Measurements Using 2016 2015 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) $ — $ 9 $ — $ 9 $ — $ 8 $ — $ 8 $ — $ 9 $ — $ 9 $ — $ 8 $ — $ 8 Investments measured at fair value using net asset value as a practical expedient: Other international equity funds (4) $ 82 $ 65 Other fixed income securities (4) 258 243 Total $ 349 $ 316 (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 receivables from investments in commingled funds sold in the fourth quarter of 2016, subject to a 90 day liquidation period. (4) 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 $23 to its defined benefit pension plans in 2017. Estimated future plan benefit payments as of December 31, 2016 are as follows: Pension Benefits Non-Pension Postretirement Benefits Year U.S. Plans Non-U.S. Plans U.S. Plans Non-U.S. Plans 2017 $ 20 $ 11 $ 1 $ — 2018 20 11 1 — 2019 19 11 1 — 2020 18 12 1 — 2021 18 12 1 — 2022-2026 78 80 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 $14 , $20 and $17 during the years ended December 31, 2016, 2015 and 2014 , 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 $5 and $7 at December 31, 2016 and 2015 , 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 at both December 31, 2016 and 2015 . The Company incurred expense for these plans of less than $1 , less than $1 and $1 during the years ended December 31, 2016, 2015 and 2014 , respectively. Also included in the Consolidated Balance Sheets at December 31, 2016 and 2015 are other post-employment benefit obligations relating to long-term disability and for liabilities relating to European jubilee benefit plans of $3 and $4, respectively.

Stock Option Plans and Stock Ba

Stock Option Plans and Stock Based Compensation	12 Months Ended
	Dec. 31, 2016
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, 2016 : 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 15,955 Fully vested Tranche B performance options 31,937 Fully vested Resolution Performance 2000 Non-Employee Directors Option Plan 81,132 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 n/a plan expired Tranche A options 3,804 Fully vested Tranche B performance options 7,608 Fully vested Director options 42,799 Fully vested BHI Acquisition Corp. 2004 Stock Incentive Plan August 2014 10 years n/a plan expired Tranche A options 837,647 Fully vested Tranche B performance options 837,647 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 195,500 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: 2,177,439 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: 1,088,715 RDUs: 362,902 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: 1,088,715 RDUs: 362,902 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 4,056,037 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 3,199,971 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, 2016 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, 2016 , 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, 2016 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 , less than $1 and $1 for the years ended December 31, 2016, 2015 and 2014, respectively. 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, 2016 : Hexion Holdings Common Units Weighted Average Exercise Price Options outstanding at December 31, 2015 11,796,773 $ 3.99 Options granted — $ — Options forfeited (436,382 ) $ 4.92 Options outstanding at December 31, 2016 11,360,391 $ 3.97 Exercisable at December 31, 2016 8,579,864 $ 3.65 Expected to vest at December 31, 2016 37,021 $ 1.27 At December 31, 2016 , exercise prices for options outstanding ranged from $1.21 to $29.42 , with a weighted average remaining contractual life of 3.9 years. The weighted average remaining contractual life for options exercisable and options expected to vest was 4.0 and 7.3 years, respectively. At December 31, 2016 , 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, 2016, 2015 and 2014 was $0 . Restricted Unit Activity Following is a summary of the Company’s restricted unit plan activity for the year ended December 31, 2016 : Hexion Holdings Common Units Weighted Average Grant Date Fair Value Nonvested at December 31, 2015 4,033,302 $ 1.98 Restricted units granted — $ — Restricted units vested — $ — Restricted units forfeited (107,527 ) $ 4.73 Nonvested at December 31, 2016 3,925,775 $ 1.91 As of December 31, 2016, 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, 2016 , there were 477,148 undistributed units under the 2004 DC Plan. Under certain limited circumstances this award could be distributed in the form of a cash payment.

Dispositions (Notes)

Dispositions (Notes)	12 Months Ended
	Dec. 31, 2016
Discontinued Operations and Disposal Groups [Abstract]
Disposal Groups, Including Discontinued Operations, Disclosure [Text Block]	Dispositions HAI On May 31, 2016, the Company sold its 50% interest in HA-International, LLC (“HAI”), a joint venture within the Epoxy, Phenolic and Coating Resins segment serving the North American foundry industry, to its joint venture partner HA-USA, Inc., for a purchase price of $136 , which includes $2 representing the Company’s 50% share of HAI’s cash balance at closing. Sale proceeds consisted of $61 in cash and a $75 buyer’s note issued by HA-USA, Inc. to the Company. As of December 31, 2016, the entire $75 of cash has been received on the buyer’s note. The Company recognized a gain on this disposition of $120 , which is recorded as a component of “Gain on dispositions” in the Consolidated Statements of Operations. PAC Business On June 30, 2016, the Company completed the sale of its Performance Adhesives, Powder Coatings, Additives & Acrylic Coatings and Monomers business (the “PAC Business”) pursuant to the terms of a purchase agreement with Synthomer plc (the “Buyer”) dated March 18, 2016. The PAC Business includes manufacturing sites in Sokolov, Czech Republic; Sant’Albano, Italy; Leuna, Germany; Ribecourt, France; Asua, Spain; Roebuck, South Carolina; and Chonburi, Thailand. The PAC Business produced resins, polymers, monomers and additives that provide enhanced performance for adhesives, sealants, paints, coatings, mortars and cements used primarily in consumer, industrial and building and construction applications. The employment relationships with the employees at these facilities, the PAC management team and other employees affiliated with the PAC Business have been transferred to the Buyer in connection with the sale. Neither the Company nor any of its officers and directors, or associates of such persons, have any material relationship with the Buyer. The Company received gross cash consideration for the PAC Business in the amount of $226 , less approximately $6 relating to liabilities, net of cash and estimated working capital, that transferred to the Buyer as part of the Purchase Agreement. A subsequent post-closing adjustment to the purchase price of less than $1 was made in accordance with the purchase agreement. The Company recorded a gain on this disposition of $120 , which is recorded in “Gain on dispositions” in the Consolidated Statements of Operations. The PAC Business generated annual sales of approximately $370 in 2015, and was reported within the Epoxy, Phenolic and Coating Resins segment. The PAC Business had pre-tax income of $14 , $15 , and $10 for the years ended December 31, 2016, 2015, and 2014, respectively, which is reported as a component of “Loss before income tax and earnings from unconsolidated entities” in the Consolidated Statements of Operations. As part of this transaction, the Company is currently providing certain transitional services to the Buyer for an initial period of up to six months pursuant to a Transitional Services Agreement, which may be extended an additional three months by the Buyer, and potentially longer by mutual agreement of the parties. The purpose of these services is to provide short-term assistance to the Buyer in assuming the operations of the PAC Business. These services do not confer to the Company the ability to influence the operating or financial policies of the PAC Business under its new ownership.

Acquisition (Notes)

Acquisition (Notes)	12 Months Ended
	Dec. 31, 2016
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, 2016
Income Taxes [Abstract]
Income Tax Disclosure [Text Block]	Income Taxes During 2016, the Company recognized income tax expense of $38 , 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 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. Income tax expense detail for the Company for the years ended December 31, 2016 , 2015 and 2014 is as follows: 2016 2015 2014 Current: State and local $ 2 $ 2 $ 2 Foreign 34 25 26 Total current 36 27 28 Deferred: Federal — — 1 State and local (1 ) — (1 ) Foreign 3 7 (6 ) Total deferred 2 7 (6 ) Income tax expense $ 38 $ 34 $ 22 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, 2016 , 2015 and 2014 is as follows: 2016 2015 2014 Income tax benefit computed at federal statutory tax rate $ (4 ) $ (8 ) $ (78 ) State tax provision, net of federal benefits — 1 1 Foreign tax rate (benefit) expense differential (18 ) (15 ) 7 Foreign source income subject to U.S. taxation 21 41 20 (Gains) losses and other (income) expenses (excluded) not deductible for tax (4 ) 1 1 Increase in the taxes due to changes in valuation allowance 42 17 66 Additional (benefit) tax on foreign unrepatriated earnings (16 ) 18 8 Additional (benefit) expense for uncertain tax positions (3 ) 3 (3 ) Tax recognized in other comprehensive income — (1 ) — Changes in enacted tax laws and tax rates — (23 ) — Write-off of foreign net operating losses 20 — — Income tax expense $ 38 $ 34 $ 22 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. The domestic and foreign components of the Company’s loss before income taxes for the years ended December 31, 2016 , 2015 and 2014 is as follows: 2016 2015 2014 Domestic $ (115 ) $ (242 ) $ (191 ) Foreign 104 220 (31 ) Total $ (11 ) $ (22 ) $ (222 ) 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, 2016 and 2015 is as follows: 2016 2015 Assets: Non-pension post-employment $ 5 $ 5 Accrued and other expenses 94 107 Property, plant and equipment 2 3 Loss and credit carryforwards 589 599 Intangibles 6 6 Pension and postretirement benefit liabilities 51 45 Gross deferred tax assets 747 765 Valuation allowance (651 ) (611 ) Net deferred tax asset 96 154 Liabilities: Property, plant and equipment (71 ) (108 ) Unrepatriated earnings of foreign subsidiaries (9 ) (25 ) Intangible assets (19 ) (20 ) Gross deferred tax liabilities (99 ) (153 ) Net deferred tax (liability) asset $ (3 ) $ 1 The following table summarizes the presentation of the Company’s net deferred tax asset in the Consolidated Balance Sheets at December 31, 2016 and 2015 : 2016 2015 Assets: Long-term deferred income taxes $ 10 $ 13 Liabilities: Long-term deferred income taxes (13 ) (12 ) Net deferred tax (liability) asset $ (3 ) $ 1 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, 2016 , the Company had a $651 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 $1,059 , 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 $69 . A valuation allowance of $83 has been provided against a portion of foreign net operating loss carryforwards, primarily in Germany and the Netherlands. 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 $9 has been established. The following table summarizes the changes in the valuation allowance for the years ended December 31, 2016, 2015 and 2014 : 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, 2014 $ 518 $ 4 $ 66 $ 588 Year ended December 31, 2015 588 6 17 611 Year ended December 31, 2016 611 (2 ) 42 651 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, Germany, Italy, Netherlands and the United Kingdom. With minor exceptions, the Company’s closed tax years for major jurisdictions are years prior to: 2013 for United States, 2011 for Brazil, 2008 for Canada, 2012 for China, 2014 for Germany, 2007 for Italy, 2010 for Netherlands and 2012 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: 2016 2015 Balance at beginning of year $ 62 $ 66 Additions based on tax positions related to the current year 4 4 Additions for tax positions of prior years 42 2 Reductions for tax positions of prior years (35 ) (3 ) Settlements — — Foreign currency translation — (7 ) Balance at end of year $ 73 $ 62 During the year ended December 31, 2016 , the Company increased the amount of its unrecognized tax benefits, including its accrual for interest and penalties, by $17 , primarily as a result of increases in the unrecognized tax benefit for various intercompany transactions, offset by releases of unrecognized tax benefits from negotiations with foreign jurisdictions and lapses of statute of limitations. During the years ended December 31, 2016, 2015 and 2014 , the Company recognized approximately $6 , $4 and $3 , respectively, in interest and penalties. The Company had approximately $43 and $37 accrued for the payment of interest and penalties at December 31, 2016 and 2015 , respectively. $73 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 $2 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, 2016
Note 12. Summarized Financial Information of Unconsolidated Affiliate [Abstract]
Significant Subsidiary Financial Information [Text Block]	Summarized Financial Information of Unconsolidated Affiliates The Company has included audited financial statements as of December 31, 2016 and 2015 and for the years ended December 31, 2016, 2015 and 2014 of the unconsolidated affiliate Momentive UV Coatings (Shanghai) Co., Ltd as Exhibit 10.77 of this Annual Report on Form 10-K. Summarized financial information of the unconsolidated affiliate HAI as of December 31, 2015 and for the years ended December 31, 2016, 2015 and 2014 is as follows: December 31, Current assets $ 24 Non-current assets 21 Current liabilities 13 Non-current liabilities 2 Year Ended December 31, 2016 (1) 2015 2014 Net sales $ 59 $ 161 $ 211 Gross profit 25 54 52 Pre-tax income 14 31 30 Net income 14 31 30 (1) Amounts for the year ended December 31, 2016 represent activity through May 31, 2016, the date on which the Company sold its 50% interest in HAI (see Note 12). The Company has included audited financial statements as of and for the years ended December 31, 2015 and 2014 of HAI as Exhibit 10.71 of this Annual Report on Form 10-K. Summarized financial information of the Company’s remaining unconsolidated affiliates, which are listed below, as of December 31, 2016 and 2015 and for the years ended December 31, 2016, 2015 and 2014 is as follows: • Hexion Shchekinoazot Holding B.V. • Sanwei Hexion Company Limited • Hexion Australia Pty Ltd • MicroBlend Columbia S.A.S December 31, December 31, Current assets $ 19 $ 20 Non-current assets 18 20 Current liabilities 15 16 Non-current liabilities 10 10 Year Ended December 31, 2016 2015 2014 Net sales $ 71 $ 93 $ 102 Gross profit 15 13 16 Pre-tax income (loss) 6 — (1 ) Net income (loss) 4 (1 ) (2 )

Segment Information

Segment Information	12 Months Ended
	Dec. 31, 2016
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, 2016 , the Company had two reportable segments: Epoxy, Phenolic and Coating Resins and Forest Products Resins. A summary of the major products of the Company’s reportable segments follows: • Epoxy, Phenolic and Coating Resins: epoxy specialty resins, phenolic encapsulated substrates, versatic acids and derivatives, basic epoxy resins and intermediates, phenolic specialty resins and molding compounds, polyester resins, acrylic resins and vinylic resins • Forest Products Resins: forest products resins and formaldehyde applications Reportable Segments Following are net sales and Segment EBITDA (earnings before interest, income taxes, depreciation and amortization) by reportable segment. Segment EBITDA is defined as EBITDA adjusted for certain non-cash items and other income and expenses. Segment EBITDA is the primary performance measure used by the Company’s senior management, the chief operating decision-maker and the board of directors to evaluate operating results and allocate capital resources among segments. Segment EBITDA is also the profitability measure used to set management and executive incentive compensation goals. Corporate and Other is primarily corporate general and administrative expenses that are not allocated to the segments, such as shared service and administrative functions, foreign exchange gains and losses and legacy company costs not allocated to continuing segments. Net Sales (1) : Year Ended December 31, 2016 2015 2014 Epoxy, Phenolic and Coating Resins $ 2,094 $ 2,589 $ 3,277 Forest Products Resins 1,344 1,551 1,860 Total $ 3,438 $ 4,140 $ 5,137 Segment EBITDA: Year Ended December 31, 2016 2015 2014 Epoxy, Phenolic and Coating Resins (2) $ 258 $ 307 $ 290 Forest Products Resins (3) 240 233 255 Corporate and Other (65 ) (74 ) (83 ) Total $ 433 $ 466 $ 462 Depreciation and Amortization Expense: Year Ended December 31, 2016 2015 2014 Epoxy, Phenolic and Coating Resins $ 87 $ 96 $ 101 Forest Products Resins 40 35 36 Corporate and Other 4 6 7 Total $ 131 $ 137 $ 144 Total Assets : As of December 31, 2016 2015 Epoxy, Phenolic and Coating Resins $ 1,002 $ 1,320 Forest Products Resins 840 807 Corporate and Other 213 255 Total $ 2,055 $ 2,382 Capital Expenditures (4) : Year Ended December 31, 2016 2015 2014 Epoxy, Phenolic and Coating Resins $ 72 $ 71 $ 94 Forest Products Resins 67 106 85 Corporate and Other 2 2 4 Total $ 141 $ 179 $ 183 (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 $11, $17 and $19 for the years ended December 31, 2016, 2015 and 2014 , respectively. (3) Included in the Forest Products Resins Segment EBITDA are “(Losses) earnings from unconsolidated entities, net of taxes” of less than $(1), less than $(1) and $1 for the years ended December 31, 2016, 2015 and 2014 , respectively. (4) Includes capitalized interest costs that are incurred during the construction of property and equipment. Reconciliation of Net Loss to Segment EBITDA: Year Ended December 31, 2016 2015 2014 Net loss $ (38 ) $ (39 ) $ (224 ) Income tax expense 38 34 22 Interest expense, net 310 326 308 Depreciation and amortization 131 137 144 Accelerated depreciation 129 2 — EBITDA $ 570 $ 460 $ 250 Items not included in Segment EBITDA: Asset impairments $ — $ 6 $ 5 Business realignment costs 55 16 47 Realized and unrealized foreign currency (gains) losses (11 ) 10 32 Gain on dispositions (240 ) — — Gain on extinguishment of debt (48 ) (41 ) — Unrealized losses (gains) on pension and OPEB plan liabilities 34 (13 ) 102 Other 73 28 26 Total adjustments (137 ) 6 212 Segment EBITDA $ 433 $ 466 $ 462 Segment EBITDA: Epoxy, Phenolic and Coating Resins $ 258 $ 307 $ 290 Forest Products Resins 240 233 255 Corporate and Other (65 ) (74 ) (83 ) Total $ 433 $ 466 $ 462 Items Not Included in Segment EBITDA Not included in Segment EBITDA are certain non-cash items and other income and expenses. For 2016, these other items primarily included certain professional fees related to strategic projects and expenses from retention programs. For 2015, these other items primarily included expenses from retention programs, certain professional fees related to strategic projects 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. Business realignment costs for 2016 primarily included costs related to the rationalization at our Norco, LA manufacturing facility and costs related to certain in-process cost reduction programs. Business realignment costs for 2015 primarily included 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. Geographic Information Net Sales (1) : Year Ended December 31, 2016 2015 2014 United States $ 1,389 $ 1,663 $ 2,189 Netherlands 583 698 856 Canada 302 344 429 China 296 331 245 Germany 180 205 282 Brazil 162 224 258 Other international 526 675 878 Total $ 3,438 $ 4,140 $ 5,137 (1) Sales are attributed to the country in which the individual business locations reside. Long-Lived Assets: As of December 31, 2016 2015 United States $ 555 $ 673 Netherlands 99 130 Germany 92 88 Brazil 80 64 Canada 58 52 Other international 182 231 Total $ 1,066 $ 1,238

Changes in Accumulated Other Co

Changes in Accumulated Other Comprehensive Income (Notes)	12 Months Ended
	Dec. 31, 2016
Changes in Accumulated Other Comprehensive Income [Text Block]	Changes in Accumulated Other Comprehensive Loss Following is a summary of changes in “Accumulated other comprehensive loss” for the years ended December 31, 2016 and 2015 : Year Ended December 31, 2016 Year Ended December 31, 2015 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 $ (19 ) $ (15 ) $ 4 $ 69 $ 73 Other comprehensive loss before reclassifications, net of tax (1 ) (23 ) (24 ) — (88 ) (88 ) Ending balance $ 3 $ (42 ) $ (39 ) $ 4 $ (19 ) $ (15 )

Guarantor Non-Guarantor Subsidi

Guarantor Non-Guarantor Subsidiary Financial Information	12 Months Ended
	Dec. 31, 2016
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 Lien Notes, New First Lien Notes, New Senior Secured Notes 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.; Borden Chemical Foundry, LLC (until its dissolution in October 2016); Lawter International, Inc.; HSC Capital Corporation; Hexion International Inc.; Hexion CI Holding Company (China) LLC; NL COOP Holdings LLC and Oilfield Technology Group, Inc.) and the combined non-guarantor subsidiaries, which includes all of the Company’s foreign subsidiaries. All of the subsidiary guarantors are 100% owned by Hexion Inc. All guarantees are full and unconditional, and are joint and several. There are no significant restrictions on the ability of the Company to obtain funds from its domestic subsidiaries by dividend or loan. While the Company’s Australian, New Zealand and Brazilian subsidiaries are restricted in the payment of dividends and intercompany loans due to the terms of their credit facilities, there are no material restrictions on the Company’s ability to obtain cash from the remaining non-guarantor subsidiaries. These financial statements are prepared on the same basis as the consolidated financial statements of the Company except that investments in subsidiaries are accounted for using the equity method for purposes of the consolidating presentation. The principal elimination entries relate to investments in subsidiaries and intercompany balances and transactions. This information includes allocations of corporate overhead to the combined non-guarantor subsidiaries based on net sales. Income tax expense has been provided on the combined non-guarantor subsidiaries based on actual effective tax rates. INC. CONDENSED CONSOLIDATING BALANCE SHEET DECEMBER 31, 2016 Hexion Inc. Combined Subsidiary Guarantors Combined Non-Guarantor Subsidiaries Eliminations Consolidated Assets Current assets: Cash and cash equivalents (including restricted cash of $0 and $17, respectively) $ 28 $ — $ 168 $ — $ 196 Accounts receivable, net 119 1 270 — 390 Intercompany accounts receivable 106 — 60 (166 ) — Intercompany loans receivable — — 175 (175 ) — Inventories: Finished and in-process goods 82 — 117 — 199 Raw materials and supplies 31 — 57 — 88 Other current assets 26 — 19 — 45 Total current assets 392 1 866 (341 ) 918 Investments in unconsolidated entities 93 13 18 (106 ) 18 Deferred income taxes — — 10 — 10 Other long-term assets 17 6 20 — 43 Intercompany loans receivable 1,050 — 180 (1,230 ) — Property and equipment, net 448 — 445 — 893 Goodwill 65 — 56 — 121 Other intangible assets, net 41 — 11 — 52 Total assets $ 2,106 $ 20 $ 1,606 $ (1,677 ) $ 2,055 Liabilities and Deficit Current liabilities: Accounts payable $ 142 $ — $ 226 $ — $ 368 Intercompany accounts payable 60 — 106 (166 ) — Debt payable within one year 6 — 101 — 107 Intercompany loans payable within one year 175 — — (175 ) — Interest payable 69 — 1 — 70 Income taxes payable 6 — 7 — 13 Accrued payroll and incentive compensation 28 — 27 — 55 Other current liabilities 110 — 49 — 159 Total current liabilities 596 — 517 (341 ) 772 Long-term liabilities: Long-term debt 3,378 — 19 — 3,397 Intercompany loans payable 180 — 1,050 (1,230 ) — Accumulated losses of unconsolidated subsidiaries in excess of investment 339 106 — (445 ) — Long-term pension and post employment benefit obligations 42 — 204 — 246 Deferred income taxes 4 — 9 — 13 Other long-term liabilities 105 — 61 — 166 Total liabilities 4,644 106 1,860 (2,016 ) 4,594 Total Hexion Inc. shareholder’s deficit (2,538 ) (86 ) (253 ) 339 (2,538 ) Noncontrolling interest — — (1 ) — (1 ) Total deficit (2,538 ) (86 ) (254 ) 339 (2,539 ) Total liabilities and deficit $ 2,106 $ 20 $ 1,606 $ (1,677 ) $ 2,055 HEXION 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 Short-term investments — — — — — 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 INC. CONDENSED CONSOLIDATING STATEMENT OF OPERATIONS YEAR ENDED DECEMBER 31, 2016 Hexion Inc. Combined Subsidiary Guarantors Combined Non-Guarantor Subsidiaries Eliminations Consolidated Net sales $ 1,449 $ — $ 2,171 $ (182 ) $ 3,438 Cost of sales 1,370 — 1,850 (182 ) 3,038 Gross profit 79 — 321 — 400 Selling, general and administrative expense 142 — 186 — 328 Gain on dispositions (188 ) — (52 ) — (240 ) Business realignment costs 39 — 16 — 55 Other operating expense (income), net 18 5 (10 ) — 13 Operating income (expense) 68 (5 ) 181 — 244 Interest expense, net 300 — 10 — 310 Intercompany interest (income) expense, net (72 ) — 72 — — Gain on extinguishment of debt (48 ) — — — (48 ) Other non-operating expense (income), net 17 — (24 ) — (7 ) (Loss) income before income tax, earnings from unconsolidated entities (129 ) (5 ) 123 — (11 ) Income tax (benefit) expense (3 ) — 41 — 38 (Loss) income before earnings from unconsolidated entities (126 ) (5 ) 82 — (49 ) Earnings from unconsolidated entities, net of taxes 88 31 5 (113 ) 11 Net (loss) income (38 ) 26 87 (113 ) (38 ) Comprehensive (loss) income attributable to Hexion Inc. $ (62 ) $ 25 $ 66 $ (91 ) $ (62 ) HEXION 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 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 ) INC. CONDENSED CONSOLIDATING STATEMENT OF CASH FLOWS YEAR ENDED DECEMBER 31, 2016 Hexion Inc. Combined Subsidiary Guarantors Combined Non-Guarantor Subsidiaries Eliminations Consolidated Cash flows (used in) provided by operating activities $ (202 ) $ 4 $ 182 $ (4 ) $ (20 ) Cash flows provided by (used in) investing activities Capital expenditures (67 ) — (73 ) — (140 ) Capitalized interest (1 ) — — — (1 ) Proceeds from dispositions, net 147 — 134 — 281 Cash received on buyer’s note 75 — — — 75 Proceeds from sale of assets, net — — 5 — 5 Change in restricted cash — — (9 ) — (9 ) Capital contribution to subsidiary (13 ) (9 ) — 22 — Investment in unconsolidated affiliates, net (1 ) — — — (1 ) Return of capital from subsidiary from sales of accounts receivable 95 (a) — — (95 ) — 235 (9 ) 57 (73 ) 210 Cash flows (used in) provided by financing activities Net short-term debt repayments (1 ) — (21 ) — (22 ) Borrowings of long-term debt 360 — 284 — 644 Repayments of long-term debt (601 ) — (255 ) — (856 ) Net intercompany loan borrowings (repayments) 176 — (176 ) — — Capital contribution from parent — 9 13 (22 ) — Common stock dividends paid — (4 ) — 4 — Deferred financing fees paid (1 ) — — — (1 ) Return of capital to parent from sales of accounts receivable — — (95 ) (a) 95 — (67 ) 5 (250 ) 77 (235 ) Effect of exchange rates on cash and cash equivalents — — (4 ) — (4 ) Decrease in cash and cash equivalents (34 ) — (15 ) — (49 ) Cash and cash equivalents at beginning of year (including restricted cash of $0 and $8, respectively) 62 — 166 — 228 Cash and cash equivalents at end of year (including restricted cash of $0 and $17, respectively) $ 28 $ — $ 151 $ — $ 179 (a) During the year ended December 31, 2016 , Hexion Inc. contributed receivables of $95 to a non-guarantor subsidiary as capital contributions, resulting in a non-cash transaction. During the year ended December 31, 2016 , 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, 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 at beginning of year (including restricted cash of $0 and $16, respectively) 23 — 133 — 156 Cash and cash equivalents at end of year (including restricted cash of $0 and $8, respectively) $ 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 at beginning of year (including restricted cash of $0 and $14, respectively) 170 — 209 — 379 Cash and cash equivalents at end of year (including restricted cash of $0 and $16, respectively) $ 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.

Significant Accounting Polici26

Significant Accounting Policies Level 2 (Policies)	12 Months Ended
	Dec. 31, 2016
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, 2016: • 49.99% interest in Momentive UV Coatings (Shanghai) Co., Ltd, a joint venture that manufactures UV-curable coatings and adhesives in China; • 50% ownership interest in Hexion Shchekinoazot Holding B.V., a joint venture that manufactures forest products resins in Russia; • 49% ownership interest in Sanwei Hexion 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 S.A.S, 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 gains of $10 and losses of $9 and $33 for the years ended December 31, 2016, 2015 and 2014 , 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” in the Consolidated Balance Sheets. The effect of translation is included in “Accumulated other comprehensive loss.”
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.
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, 2016 and 2015 , the Company had interest-bearing time deposits and other cash equivalent investments of $7 and $37 , respectively. The Company’s restricted cash balances consist primarily of amounts on deposit to secure various international lines of credit, as well as amounts deposited to secure certain bank guarantees issued to third parties to guarantee potential obligations of the company primarily related to the completion of tax audits and environmental liabilities. These balances will remain restricted as long as the underlying exposures exist. These amounts are included in the Consolidated Balance Sheets as a component of “Cash and cash equivalents.”
Investments [Policy Text Block]	”
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 $9 and $7 at December 31, 2016 and 2015 , 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, 2016 and 2015 , the Company’s unamortized deferred financing costs included in “Other long-term assets” were $9 and $8 , respectively, and unamortized deferred financing costs included in “Long-term debt” were $38 and $ 51 , 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 $119 , $ 124 and $ 130 for the years ended December 31, 2016, 2015 and 2014 , respectively. Additionally, for the year ended December 31, 2016, $129 of accelerated depreciation was recorded as a result of shortening the estimated useful lives of certain long-lived assets related to planned facility rationalizations during the year. Lastly, for the years ended December 31, 2016, 2015 and 2014, “Accounts payable” in the Consolidated Statements of Cash Flows was increased by $4, decreased by $4 and decreased by $7, respectively, to reflect invoiced but unpaid capital expenditures at each respective year-end 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 There were no long-lived asset impairments recorded during the year ended December 31, 2016. During the years ended December 31, 2015 and 2014, the Company recorded long-lived asset impairments of $6 and $5 , 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, 2016 and 2015, 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 $ 59 , $ 65 and $ 72 for the years ended December 31, 2016, 2015 and 2014 , 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 $55 , $ 16 and $ 47 for the years ended December 31, 2016, 2015 and 2014 , respectively. For the year ended December 31, 2016, these costs primarily included costs related to the rationalization at our Norco, LA manufacturing facility and costs related to certain in-process cost reduction programs. For the year ended December 31, 2015, these costs primarily included expenses related to certain in-process cost reduction programs, 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.
Pension and Other Postretirement Plans, Policy [Policy Text Block]	Pension and Other Non-Pension Postretirement Benefit Liabilities —Pension and other non-pension postretirement benefit (“OPEB”) assumptions are significant inputs to the actuarial models that measure pension and OPEB 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 and OPEB 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. Upon the Company’s annual remeasurement of its pension and OPEB liabilities in the fourth quarter, or on an interim basis as triggering events warrant remeasurement, the Company immediately recognizes gains and losses as a mark-to-market (“MTM”) gain or loss through earnings. As such, the Company’s net periodic pension and OPEB expense consists of i) service cost, interest cost, expected return on plan assets, amortization of prior service cost/credits recognized on a quarterly basis and ii) MTM adjustments recognized annually in the fourth quarter upon remeasurement of pension and OPEB liabilities or when triggering events warrant remeasurement.
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. 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.
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 11).
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 10% 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, 2016 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.
New Accounting Pronouncements, Policy [Policy Text Block]	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 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 February 2016, the FASB issued Accounting Standards Board Update No. 2016-02: Leases (Topic 842) (“ASU 2016-02”). ASU 2016-02 supersedes the existing lease guidance in Topic 840. According to the new guidance, all leases, with limited scope exceptions, will be recorded on the balance sheet in the form of a liability to make lease payments (lease liability) and a right-of-use asset representing the right to use the underlying asset for the lease term. The guidance is effective for annual and interim periods beginning on or after December 15, 2018, and early adoption is permitted. Entities will be required to adopt ASU 2016-02 using a modified retrospective approach, whereby leases will be recognized and measured at the beginning of the earliest period presented. The Company is currently assessing the potential impact of ASU 2016-02 on its financial statements. In March 2016, the FASB issued Accounting Standards Board Update No. 2016-07: Simplifying the Transition to the Equity Method of Accounting (Topic 323) (“ASU 2016-07”) as part of the FASB simplification initiative. ASU 2016-07 eliminates the requirement that when an existing investment qualifies for use of the equity method, an investor adjust the investment, results of operations and retained earnings retroactively as if the equity method has been in effect in all previous periods that the investment had been held. Under the new guidance, the equity method investor is only required to adopt the equity method as of the date the investment qualifies for the equity method, with no retrospective adjustment required. The guidance is effective for annual periods beginning after December 15, 2016, including interim periods within that reporting period, and early adoption is permitted. The requirements of ASU 2016-07 are not expected to have a significant impact on the Company’s financial statements. In March 2016, the FASB issued Accounting Standards Board Update No. 2016-09: Improvements to Employee Share-Based Payment Accounting (Topic 718) (“ASU 2016-09”) as part of the FASB simplification initiative. ASU 2016-09 simplifies various aspects of share-based payment accounting, including the income tax consequences, classification of equity awards as either equity or liabilities and classification on the statement of cash flows. The guidance is effective for annual periods beginning after December 15, 2016, including interim periods within that reporting period, and early adoption is permitted. The requirements of ASU 2016-09 are not expected to have a significant impact on the Company’s financial statements. In August 2016, the FASB issued Accounting Standards Board Update No. 2016-15: Statement of Cash Flows (Topic 230) (“ASU 2016-15”) as part of the FASB simplification initiative. ASU 2016-15 provides guidance on treatment in the statement of cash flows for eight specific cash flow topics, with the objective of reducing existing diversity in practice. Of the eight cash flow topics addressed in the new guidance, the topics expected to have an impact on the Company include debt prepayment or debt extinguishment costs, proceeds from the settlement of insurance claims and distributions received from equity method investees. The guidance is effective for annual periods beginning after December 15, 2017, including interim periods within that reporting period, and early adoption is permitted. The Company is currently assessing the potential impact of ASU 2016-15 on its financial statements. In November 2016, the FASB issued Accounting Standards Board Update No. 2016-18: Statement of Cash Flows (Topic 230) Restricted Cash (“ASU 2016-18”) as part of the FASB simplification initiative. ASU 2016-18 requires that amounts generally described as restricted cash and restricted cash equivalents should be included with cash and cash equivalents when reconciling the beginning-of-period and end-of period total amounts shown on the statement of cash flows. ASU 2016-18 also requires supplemental disclosure regarding the nature of restrictions on a company’s cash and cash equivalents, such as the purpose and terms of the restriction, expected duration of the restriction and the amount of cash subject to restriction. The guidance is effective for annual periods beginning after December 15, 2017, including interim periods within that reporting period, and early adoption is permitted. The Company is currently assessing the potential impact of ASU 2016-18 on its financial statements. Newly Adopted Accounting Standards In August 2014, the FASB issued Accounting Standards Board Update No. 2014-15: Presentation of Financial Statements - Going Concern - Disclosures of Uncertainties about an entity's Ability to Continue as a Going Concern (“ASU 2014-15”). ASU 2014-15 provides new guidance related to management’s responsibility to evaluate whether there is substantial doubt about an entity’s ability to continue as a going concern by incorporating and expanding upon certain principles that are currently in U.S. auditing standards and to provide related footnote disclosures. This new guidance is effective for the annual period ending after December 15, 2016, and for annual periods and interim periods thereafter. The Company adopted the requirements of ASU 2014-15 as of December 31, 2016, which did not impact the Company’s financial statements or disclosure.

Goodwill and Intangibles Level

Goodwill and Intangibles Level 3 (Tables)	12 Months Ended
	Dec. 31, 2016
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, 2016 and 2015 are as follows: Epoxy, Phenolic and Coating Resins Forest Products Resins Total 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 Foreign currency translation — (1 ) (1 ) Goodwill balance at December 31, 2016 $ 54 $ 67 $ 121 The Company’s gross carrying amount and accumulated impairments of goodwill consist of the following as of December 31, 2016 and 2015 : 2016 2015 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 $ 111 $ (57 ) $ — $ 54 Forest Products Resins 81 — (14 ) 67 81 — (13 ) 68 Total $ 192 $ (57 ) $ (14 ) $ 121 $ 192 $ (57 ) $ (13 ) $ 122
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, 2016 and 2015 : 2016 2015 Gross Carrying Amount Accumulated Impairments Accumulated Amortization Net Book Value Gross Carrying Amount Accumulated Impairments Accumulated Amortization Net Book Value Patents and technology $ 112 $ — $ (91 ) $ 21 $ 112 $ — $ (85 ) $ 27 Customer lists and contracts 109 (17 ) (75 ) 17 109 (17 ) (69 ) 23 Other 25 — (11 ) 14 25 — (10 ) 15 Total $ 246 $ (17 ) $ (177 ) $ 52 $ 246 $ (17 ) $ (164 ) $ 65
Schedule of Finite-Lived Intangible Assets, Future Amortization Expense [Table Text Block]	Estimated annual intangible amortization expense for 2017 through 2021 is as follows: 2017 $ 10 2018 8 2019 8 2020 8 2021 3

Fair Value Level 3 (Tables)

Fair Value Level 3 (Tables)	12 Months Ended
	Dec. 31, 2016
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, 2016, 2015 and 2014 , all of which were valued using Level 3 inputs. Year Ended December 31, 2016 2015 2014 Long-lived assets held and used $ — $ 4 $ 5 Long-lived assets held for disposal/abandonment — 2 — Total $ — $ 6 $ 5
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, 2016 Debt $ 3,542 $ — $ 3,134 $ 9 $ 3,143 December 31, 2015 Debt $ 3,829 $ — $ 2,560 $ 10 $ 2,570

Debt Obligations Level 3 (Table

Debt Obligations Level 3 (Tables)	12 Months Ended
	Dec. 31, 2016
Debt and Capital Lease Obligations [Abstract]
Schedule of Debt [Table Text Block]	Debt outstanding at December 31, 2016 and 2015 is as follows: 2016 2015 Long-Term Due Within One Year Long-Term Due Within One Year ABL Facility $ — $ — $ — $ — Senior Secured Notes: 6.625% First-Priority Senior Secured Notes due 2020 (includes $3 and $4 of unamortized debt premium at December 31, 2016 and 2015, respectively) 1,553 — 1,554 — 10.00% First-Priority Senior Secured Notes due 2020 315 — 315 — 8.875% Senior Secured Notes due 2018 (includes $1 and $2 of unamortized discount at December 31, 2016 and 2015, respectively) 706 — 995 — 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 — Other Borrowings: Australia Facility due 2017 at 4.1% and 4.5% at December 31, 2016 and 2015, respectively — 51 29 3 Brazilian bank loans at 11.2% and 10.9% at December 31, 2016 and 2015, respectively 14 26 5 42 Capital Leases 7 2 9 1 Other at 5.1% and 4.7% at December 31, 2016 and 2015, respectively 3 28 5 34 Unamortized debt issuance costs (38 ) — (51 ) — Total $ 3,397 $ 107 $ 3,698 $ 80
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, 2016 for the Company are as follows: Year Debt Minimum Rentals Under Operating Leases Minimum Payments Under Capital Leases 2017 $ 105 $ 25 $ 3 2018 (1) 712 17 2 2019 5 10 2 2020 2,442 6 5 2021 77 5 — 2022 and thereafter (1) 189 5 1 Total minimum payments $ 3,530 $ 68 13 Less: Amount representing interest (4 ) Present value of minimum payments $ 9

Commitments and Contingencies L

Commitments and Contingencies Level 3 (Tables)	12 Months Ended
	Dec. 31, 2016
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, 2016 and 2015 : Liability Range of Reasonably Possible Costs as of 12/31/16 Site Description December 31, 2016 December 31, 2015 Low High Geismar, LA $ 14 $ 15 $ 9 $ 22 Superfund and offsite landfills – allocated share: Less than 1% 2 1 1 4 Equal to or greater than 1% 6 7 5 13 Currently-owned 4 5 3 10 Formerly-owned: Remediation 30 33 27 44 Monitoring only 1 — — 1 Total $ 57 $ 61 $ 45 $ 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 2017 $ 218 2018 93 2019 81 2020 81 2021 9 2022 and beyond 74 Total minimum payments 556 Less: Amount representing interest (40 ) Present value of minimum payments $ 516

Pension and Postretirement Ex31

Pension and Postretirement Expense Level 3 (Tables)	12 Months Ended
	Dec. 31, 2016
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 2016 2015 2016 2015 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 $ 249 $ 492 $ 281 $ 564 $ 7 $ 9 $ 9 $ 11 Service cost 3 14 3 16 — — — — Interest cost 8 10 10 12 — 1 — 1 Actuarial (gains) losses 5 57 (20 ) (31 ) — (1 ) — (1 ) Foreign currency exchange rate changes — (13 ) — (61 ) — 1 — (2 ) Benefits paid (20 ) (10 ) (22 ) (9 ) (1 ) — (1 ) — Reduction due to divestitures — (3 ) — — — — — — Plan amendments — — — — — — (1 ) — Expenses paid from assets — — (3 ) — — — — — Employee contributions — 1 — 1 — — — — Other (3 ) — — — — — — — Benefit obligation at end of year $ 242 $ 548 $ 249 $ 492 $ 6 $ 10 $ 7 $ 9 Change in Plan Assets Fair value of plan assets at beginning of year $ 210 $ 316 $ 230 $ 351 $ — $ — $ — $ — Actual return on plan assets 17 33 (4 ) (4 ) — — — — Foreign currency exchange rate changes — (10 ) — (37 ) — — — — Employer contributions 3 19 9 14 1 — 1 — Benefits paid (20 ) (10 ) (22 ) (9 ) (1 ) — (1 ) — Expenses paid from assets — — (3 ) — — — — — Employee contributions — 1 — 1 — — — — Other (3 ) — — — — — — — Fair value of plan assets at end of year 207 349 210 316 — — — — Funded status of the plan at end of year $ (35 ) $ (199 ) $ (39 ) $ (176 ) $ (6 ) $ (10 ) $ (7 ) $ (9 )
Amounts Recognized in the Consolidated Balance Sheet, Accumulated Other Comprehensive Income and Other [Table Text Block]	Pension Benefits Non-Pension Postretirement Benefits 2016 2015 2016 2015 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 $ — $ (4 ) $ (1 ) $ (5 ) $ — $ — $ (1 ) $ — Long-term pension and post employment benefit obligations (35 ) (195 ) (38 ) (171 ) (6 ) (10 ) (6 ) (9 ) Accumulated other comprehensive loss (income) — (3 ) 1 (4 ) (2 ) 2 (3 ) 2 Net amounts recognized $ (35 ) $ (202 ) $ (38 ) $ (180 ) $ (8 ) $ (8 ) $ (10 ) $ (7 ) Amounts recognized in Accumulated other comprehensive income at December 31 consist of: Net prior service cost (benefit) $ 1 $ (4 ) $ 1 $ (5 ) $ (1 ) $ 3 $ (1 ) $ 3 Deferred income taxes (benefit) cost (1 ) 1 — 1 (1 ) (1 ) (2 ) (1 ) Net amounts recognized $ — $ (3 ) $ 1 $ (4 ) $ (2 ) $ 2 $ (3 ) $ 2 Accumulated benefit obligation $ 242 $ 504 $ 249 $ 458 Accumulated benefit obligation for funded plans 241 350 247 308 Pension plans with underfunded or non-funded accumulated benefit obligations at December 31: Aggregate projected benefit obligation $ 242 $ 173 $ 249 $ 167 Aggregate accumulated benefit obligation 242 164 249 158 Aggregate fair value of plan assets 207 9 210 8 Pension plans with projected benefit obligations in excess of plan assets at December 31: Aggregate projected benefit obligation $ 242 $ 548 $ 249 $ 492 Aggregate fair value of plan assets 207 349 210 316
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, 2016 , 2015 and 2014 : Pension Benefits U.S. Plans Non-U.S. Plans 2016 2015 2014 2016 2015 2014 Service cost $ 3 $ 3 $ 3 $ 14 $ 16 $ 14 Interest cost on projected benefit obligation 8 10 11 10 12 17 Expected return on assets (14 ) (15 ) (17 ) (10 ) (13 ) (15 ) Amortization of prior service cost (benefit) 1 — — (1 ) — — Unrealized actuarial loss (gain) 1 — 29 35 (16 ) 80 Net (benefit) expense $ (1 ) $ (2 ) $ 26 $ 48 $ (1 ) $ 96 Non-Pension Postretirement Benefits U.S. Plans Non-U.S. Plans 2016 2015 2014 2016 2015 2014 Service cost $ — $ — $ — $ — $ — $ — Interest cost on projected benefit obligation — — 1 1 1 1 Amortization of prior service benefit (1 ) — — — — — Unrealized actuarial (gain) loss — — (4 ) (1 ) (1 ) 2 Net (benefit) expense $ (1 ) $ — $ (3 ) $ — $ — $ 3
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, 2016 : 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 Amortization of prior service (cost) benefit $ (1 ) $ 1 $ 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, 2016 and 2015 : Pension Benefits Non-Pension Postretirement Benefits 2016 2015 2016 2015 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 3.9 % 1.9 % 4.1 % 2.3 % 3.5 % 6.0 % 3.4 % 5.5 % Rate of increase in future compensation levels — 2.4 % — 2.4 % — — — — The weighted average assumed health care cost trend rates are as follows at December 31: Health care cost trend rate assumed for next year — — — — 6.8 % 5.9 % 7.0 % 6.2 % 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, 2016 , 2015 and 2014 : Pension Benefits U.S. Plans Non-U.S. Plans 2016 2015 2014 2016 2015 2014 Discount rate 4.1 % 3.7 % 4.4 % 2.3 % 2.2 % 3.6 % Rate of increase in future compensation levels — — — 2.4 % 3.0 % 3.0 % Expected long-term rate of return on plan assets 6.7 % 7.0 % 7.3 % 3.1 % 3.8 % 4.8 % Non-Pension Postretirement Benefits U.S. Plans Non-U.S. Plans 2016 2015 2014 2016 2015 2014 Discount rate 3.4 % 3.4 % 4.2 % 5.5 % 6.1 % 7.2 %
Schedule of Allocation of Plan Assets [Table Text Block]	Actual Target 2017 2016 2015 Weighted average allocations of U.S. pension plan assets at December 31: Equity securities 32 % 32 % 36 % Debt securities 53 % 55 % 54 % Cash, short-term investments and other 15 % 13 % 10 % Total 100 % 100 % 100 % Weighted average allocations of non-U.S. pension plan assets at December 31: Equity securities 23 % 21 % 22 % Debt securities 74 % 77 % 78 % Cash, short-term investments and other 3 % 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, 2016 and 2015 : Fair Value Measurements Using 2016 2015 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) $ — $ 35 $ — $ 35 $ — $ 38 $ — $ 38 Small/mid cap equity funds (1) — 6 — 6 — 5 — 5 International equity funds (1) — 25 — 25 — 25 — 25 Fixed income securities (1) — 110 — 110 — 114 — 114 Cash equivalents (2) — 4 — 4 — 3 — 3 $ — $ 180 $ — $ 180 $ — $ 185 $ — $ 185 Investments measured at fair value using net asset value as a practical expedient: Investment receivable (3) $ 12 $ — Other funds (4) 15 25 Total $ 207 $ 210
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, 2016 and 2015 : Fair Value Measurements Using 2016 2015 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) $ — $ 9 $ — $ 9 $ — $ 8 $ — $ 8 $ — $ 9 $ — $ 9 $ — $ 8 $ — $ 8 Investments measured at fair value using net asset value as a practical expedient: Other international equity funds (4) $ 82 $ 65 Other fixed income securities (4) 258 243 Total $ 349 $ 316
Schedule of Expected Benefit Payments [Table Text Block]	Estimated future plan benefit payments as of December 31, 2016 are as follows: Pension Benefits Non-Pension Postretirement Benefits Year U.S. Plans Non-U.S. Plans U.S. Plans Non-U.S. Plans 2017 $ 20 $ 11 $ 1 $ — 2018 20 11 1 — 2019 19 11 1 — 2020 18 12 1 — 2021 18 12 1 — 2022-2026 78 80 2 3

Stock Option Plans and Stock 32

Stock Option Plans and Stock Based Compensation Level 3 (Tables)	12 Months Ended
	Dec. 31, 2016
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, 2016 : 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 15,955 Fully vested Tranche B performance options 31,937 Fully vested Resolution Performance 2000 Non-Employee Directors Option Plan 81,132 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 n/a plan expired Tranche A options 3,804 Fully vested Tranche B performance options 7,608 Fully vested Director options 42,799 Fully vested BHI Acquisition Corp. 2004 Stock Incentive Plan August 2014 10 years n/a plan expired Tranche A options 837,647 Fully vested Tranche B performance options 837,647 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 195,500 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: 2,177,439 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: 1,088,715 RDUs: 362,902 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: 1,088,715 RDUs: 362,902 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 4,056,037 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 3,199,971 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, 2016 : Hexion Holdings Common Units Weighted Average Exercise Price Options outstanding at December 31, 2015 11,796,773 $ 3.99 Options granted — $ — Options forfeited (436,382 ) $ 4.92 Options outstanding at December 31, 2016 11,360,391 $ 3.97 Exercisable at December 31, 2016 8,579,864 $ 3.65 Expected to vest at December 31, 2016 37,021 $ 1.27
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, 2016 : Hexion Holdings Common Units Weighted Average Grant Date Fair Value Nonvested at December 31, 2015 4,033,302 $ 1.98 Restricted units granted — $ — Restricted units vested — $ — Restricted units forfeited (107,527 ) $ 4.73 Nonvested at December 31, 2016 3,925,775 $ 1.91

Income Taxes Level 3 (Tables)

Income Taxes Level 3 (Tables)	12 Months Ended
	Dec. 31, 2016
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, 2016 , 2015 and 2014 is as follows: 2016 2015 2014 Current: State and local $ 2 $ 2 $ 2 Foreign 34 25 26 Total current 36 27 28 Deferred: Federal — — 1 State and local (1 ) — (1 ) Foreign 3 7 (6 ) Total deferred 2 7 (6 ) Income tax expense $ 38 $ 34 $ 22
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, 2016 , 2015 and 2014 is as follows: 2016 2015 2014 Income tax benefit computed at federal statutory tax rate $ (4 ) $ (8 ) $ (78 ) State tax provision, net of federal benefits — 1 1 Foreign tax rate (benefit) expense differential (18 ) (15 ) 7 Foreign source income subject to U.S. taxation 21 41 20 (Gains) losses and other (income) expenses (excluded) not deductible for tax (4 ) 1 1 Increase in the taxes due to changes in valuation allowance 42 17 66 Additional (benefit) tax on foreign unrepatriated earnings (16 ) 18 8 Additional (benefit) expense for uncertain tax positions (3 ) 3 (3 ) Tax recognized in other comprehensive income — (1 ) — Changes in enacted tax laws and tax rates — (23 ) — Write-off of foreign net operating losses 20 — — Income tax expense $ 38 $ 34 $ 22
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, 2016 , 2015 and 2014 is as follows: 2016 2015 2014 Domestic $ (115 ) $ (242 ) $ (191 ) Foreign 104 220 (31 ) Total $ (11 ) $ (22 ) $ (222 )
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, 2016 and 2015 is as follows: 2016 2015 Assets: Non-pension post-employment $ 5 $ 5 Accrued and other expenses 94 107 Property, plant and equipment 2 3 Loss and credit carryforwards 589 599 Intangibles 6 6 Pension and postretirement benefit liabilities 51 45 Gross deferred tax assets 747 765 Valuation allowance (651 ) (611 ) Net deferred tax asset 96 154 Liabilities: Property, plant and equipment (71 ) (108 ) Unrepatriated earnings of foreign subsidiaries (9 ) (25 ) Intangible assets (19 ) (20 ) Gross deferred tax liabilities (99 ) (153 ) Net deferred tax (liability) asset $ (3 ) $ 1 The following table summarizes the presentation of the Company’s net deferred tax asset in the Consolidated Balance Sheets at December 31, 2016 and 2015 : 2016 2015 Assets: Long-term deferred income taxes $ 10 $ 13 Liabilities: Long-term deferred income taxes (13 ) (12 ) Net deferred tax (liability) asset $ (3 ) $ 1
Summary of Valuation Allowance [Table Text Block]	The following table summarizes the changes in the valuation allowance for the years ended December 31, 2016, 2015 and 2014 : 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, 2014 $ 518 $ 4 $ 66 $ 588 Year ended December 31, 2015 588 6 17 611 Year ended December 31, 2016 611 (2 ) 42 651
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: 2016 2015 Balance at beginning of year $ 62 $ 66 Additions based on tax positions related to the current year 4 4 Additions for tax positions of prior years 42 2 Reductions for tax positions of prior years (35 ) (3 ) Settlements — — Foreign currency translation — (7 ) Balance at end of year $ 73 $ 62

Summarized Financial Informat34

Summarized Financial Information of Unconsolidated Affiliate Level 3 (Tables)	12 Months Ended
	Dec. 31, 2016
Summarized Financial Information of Unconsolidated Affiliate [Abstract]
Schedule of Variable Interest Entities [Table Text Block]	Summarized financial information of the Company’s remaining unconsolidated affiliates, which are listed below, as of December 31, 2016 and 2015 and for the years ended December 31, 2016, 2015 and 2014 is as follows: • Hexion Shchekinoazot Holding B.V. • Sanwei Hexion Company Limited • Hexion Australia Pty Ltd • MicroBlend Columbia S.A.S December 31, December 31, Current assets $ 19 $ 20 Non-current assets 18 20 Current liabilities 15 16 Non-current liabilities 10 10 Year Ended December 31, 2016 2015 2014 Net sales $ 71 $ 93 $ 102 Gross profit 15 13 16 Pre-tax income (loss) 6 — (1 ) Net income (loss) 4 (1 ) (2 ) December 31, Current assets $ 24 Non-current assets 21 Current liabilities 13 Non-current liabilities 2 Year Ended December 31, 2016 (1) 2015 2014 Net sales $ 59 $ 161 $ 211 Gross profit 25 54 52 Pre-tax income 14 31 30 Net income 14 31 30

Segment Information Level 3 (Ta

Segment Information Level 3 (Tables)	12 Months Ended
	Dec. 31, 2016
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, 2016 2015 2014 United States $ 1,389 $ 1,663 $ 2,189 Netherlands 583 698 856 Canada 302 344 429 China 296 331 245 Germany 180 205 282 Brazil 162 224 258 Other international 526 675 878 Total $ 3,438 $ 4,140 $ 5,137
Depreciation and Amortization Expense by Segment [Table Text Block]	Depreciation and Amortization Expense: Year Ended December 31, 2016 2015 2014 Epoxy, Phenolic and Coating Resins $ 87 $ 96 $ 101 Forest Products Resins 40 35 36 Corporate and Other 4 6 7 Total $ 131 $ 137 $ 144
Schedule of Segment Reporting Information, by Segment [Table Text Block]	Total Assets : As of December 31, 2016 2015 Epoxy, Phenolic and Coating Resins $ 1,002 $ 1,320 Forest Products Resins 840 807 Corporate and Other 213 255 Total $ 2,055 $ 2,382 Segment EBITDA: Year Ended December 31, 2016 2015 2014 Epoxy, Phenolic and Coating Resins (2) $ 258 $ 307 $ 290 Forest Products Resins (3) 240 233 255 Corporate and Other (65 ) (74 ) (83 ) Total $ 433 $ 466 $ 462 Net Sales (1) : Year Ended December 31, 2016 2015 2014 Epoxy, Phenolic and Coating Resins $ 2,094 $ 2,589 $ 3,277 Forest Products Resins 1,344 1,551 1,860 Total $ 3,438 $ 4,140 $ 5,137
Capital Expenditures by Segment [Table Text Block]	Capital Expenditures (4) : Year Ended December 31, 2016 2015 2014 Epoxy, Phenolic and Coating Resins $ 72 $ 71 $ 94 Forest Products Resins 67 106 85 Corporate and Other 2 2 4 Total $ 141 $ 179 $ 183
Reconciliation of Segment EBITDA to Net Income [Table Text Block]	Reconciliation of Net Loss to Segment EBITDA: Year Ended December 31, 2016 2015 2014 Net loss $ (38 ) $ (39 ) $ (224 ) Income tax expense 38 34 22 Interest expense, net 310 326 308 Depreciation and amortization 131 137 144 Accelerated depreciation 129 2 — EBITDA $ 570 $ 460 $ 250 Items not included in Segment EBITDA: Asset impairments $ — $ 6 $ 5 Business realignment costs 55 16 47 Realized and unrealized foreign currency (gains) losses (11 ) 10 32 Gain on dispositions (240 ) — — Gain on extinguishment of debt (48 ) (41 ) — Unrealized losses (gains) on pension and OPEB plan liabilities 34 (13 ) 102 Other 73 28 26 Total adjustments (137 ) 6 212 Segment EBITDA $ 433 $ 466 $ 462 Segment EBITDA: Epoxy, Phenolic and Coating Resins $ 258 $ 307 $ 290 Forest Products Resins 240 233 255 Corporate and Other (65 ) (74 ) (83 ) Total $ 433 $ 466 $ 462
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, 2016 2015 United States $ 555 $ 673 Netherlands 99 130 Germany 92 88 Brazil 80 64 Canada 58 52 Other international 182 231 Total $ 1,066 $ 1,238

Changes in Accumulated Other 36

Changes in Accumulated Other Comprehensive Income (Tables)	12 Months Ended
	Dec. 31, 2016
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” for the years ended December 31, 2016 and 2015 : Year Ended December 31, 2016 Year Ended December 31, 2015 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 $ (19 ) $ (15 ) $ 4 $ 69 $ 73 Other comprehensive loss before reclassifications, net of tax (1 ) (23 ) (24 ) — (88 ) (88 ) Ending balance $ 3 $ (42 ) $ (39 ) $ 4 $ (19 ) $ (15 )

Guarantor Non-Guarantor Subsi37

Guarantor Non-Guarantor Subsidiary Financial Information Level 3 (Tables)	12 Months Ended
	Dec. 31, 2016
Guarantor - Condensed Consolidating Statements of Operations [Abstract]
Condensed Consolidating Balance Sheet [Table Text Block]	INC. CONDENSED CONSOLIDATING BALANCE SHEET DECEMBER 31, 2016 Hexion Inc. Combined Subsidiary Guarantors Combined Non-Guarantor Subsidiaries Eliminations Consolidated Assets Current assets: Cash and cash equivalents (including restricted cash of $0 and $17, respectively) $ 28 $ — $ 168 $ — $ 196 Accounts receivable, net 119 1 270 — 390 Intercompany accounts receivable 106 — 60 (166 ) — Intercompany loans receivable — — 175 (175 ) — Inventories: Finished and in-process goods 82 — 117 — 199 Raw materials and supplies 31 — 57 — 88 Other current assets 26 — 19 — 45 Total current assets 392 1 866 (341 ) 918 Investments in unconsolidated entities 93 13 18 (106 ) 18 Deferred income taxes — — 10 — 10 Other long-term assets 17 6 20 — 43 Intercompany loans receivable 1,050 — 180 (1,230 ) — Property and equipment, net 448 — 445 — 893 Goodwill 65 — 56 — 121 Other intangible assets, net 41 — 11 — 52 Total assets $ 2,106 $ 20 $ 1,606 $ (1,677 ) $ 2,055 Liabilities and Deficit Current liabilities: Accounts payable $ 142 $ — $ 226 $ — $ 368 Intercompany accounts payable 60 — 106 (166 ) — Debt payable within one year 6 — 101 — 107 Intercompany loans payable within one year 175 — — (175 ) — Interest payable 69 — 1 — 70 Income taxes payable 6 — 7 — 13 Accrued payroll and incentive compensation 28 — 27 — 55 Other current liabilities 110 — 49 — 159 Total current liabilities 596 — 517 (341 ) 772 Long-term liabilities: Long-term debt 3,378 — 19 — 3,397 Intercompany loans payable 180 — 1,050 (1,230 ) — Accumulated losses of unconsolidated subsidiaries in excess of investment 339 106 — (445 ) — Long-term pension and post employment benefit obligations 42 — 204 — 246 Deferred income taxes 4 — 9 — 13 Other long-term liabilities 105 — 61 — 166 Total liabilities 4,644 106 1,860 (2,016 ) 4,594 Total Hexion Inc. shareholder’s deficit (2,538 ) (86 ) (253 ) 339 (2,538 ) Noncontrolling interest — — (1 ) — (1 ) Total deficit (2,538 ) (86 ) (254 ) 339 (2,539 ) Total liabilities and deficit $ 2,106 $ 20 $ 1,606 $ (1,677 ) $ 2,055 HEXION 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 Short-term investments — — — — — 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
Condensed Consolidating Statement of Operations [Table Text Block]	INC. CONDENSED CONSOLIDATING STATEMENT OF OPERATIONS YEAR ENDED DECEMBER 31, 2016 Hexion Inc. Combined Subsidiary Guarantors Combined Non-Guarantor Subsidiaries Eliminations Consolidated Net sales $ 1,449 $ — $ 2,171 $ (182 ) $ 3,438 Cost of sales 1,370 — 1,850 (182 ) 3,038 Gross profit 79 — 321 — 400 Selling, general and administrative expense 142 — 186 — 328 Gain on dispositions (188 ) — (52 ) — (240 ) Business realignment costs 39 — 16 — 55 Other operating expense (income), net 18 5 (10 ) — 13 Operating income (expense) 68 (5 ) 181 — 244 Interest expense, net 300 — 10 — 310 Intercompany interest (income) expense, net (72 ) — 72 — — Gain on extinguishment of debt (48 ) — — — (48 ) Other non-operating expense (income), net 17 — (24 ) — (7 ) (Loss) income before income tax, earnings from unconsolidated entities (129 ) (5 ) 123 — (11 ) Income tax (benefit) expense (3 ) — 41 — 38 (Loss) income before earnings from unconsolidated entities (126 ) (5 ) 82 — (49 ) Earnings from unconsolidated entities, net of taxes 88 31 5 (113 ) 11 Net (loss) income (38 ) 26 87 (113 ) (38 ) Comprehensive (loss) income attributable to Hexion Inc. $ (62 ) $ 25 $ 66 $ (91 ) $ (62 ) HEXION 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 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 )
Condensed Consolidating Statement of Cash Flows [Table Text Block]	INC. CONDENSED CONSOLIDATING STATEMENT OF CASH FLOWS YEAR ENDED DECEMBER 31, 2016 Hexion Inc. Combined Subsidiary Guarantors Combined Non-Guarantor Subsidiaries Eliminations Consolidated Cash flows (used in) provided by operating activities $ (202 ) $ 4 $ 182 $ (4 ) $ (20 ) Cash flows provided by (used in) investing activities Capital expenditures (67 ) — (73 ) — (140 ) Capitalized interest (1 ) — — — (1 ) Proceeds from dispositions, net 147 — 134 — 281 Cash received on buyer’s note 75 — — — 75 Proceeds from sale of assets, net — — 5 — 5 Change in restricted cash — — (9 ) — (9 ) Capital contribution to subsidiary (13 ) (9 ) — 22 — Investment in unconsolidated affiliates, net (1 ) — — — (1 ) Return of capital from subsidiary from sales of accounts receivable 95 (a) — — (95 ) — 235 (9 ) 57 (73 ) 210 Cash flows (used in) provided by financing activities Net short-term debt repayments (1 ) — (21 ) — (22 ) Borrowings of long-term debt 360 — 284 — 644 Repayments of long-term debt (601 ) — (255 ) — (856 ) Net intercompany loan borrowings (repayments) 176 — (176 ) — — Capital contribution from parent — 9 13 (22 ) — Common stock dividends paid — (4 ) — 4 — Deferred financing fees paid (1 ) — — — (1 ) Return of capital to parent from sales of accounts receivable — — (95 ) (a) 95 — (67 ) 5 (250 ) 77 (235 ) Effect of exchange rates on cash and cash equivalents — — (4 ) — (4 ) Decrease in cash and cash equivalents (34 ) — (15 ) — (49 ) Cash and cash equivalents at beginning of year (including restricted cash of $0 and $8, respectively) 62 — 166 — 228 Cash and cash equivalents at end of year (including restricted cash of $0 and $17, respectively) $ 28 $ — $ 151 $ — $ 179 (a) During the year ended December 31, 2016 , Hexion Inc. contributed receivables of $95 to a non-guarantor subsidiary as capital contributions, resulting in a non-cash transaction. During the year ended December 31, 2016 , 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, 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 at beginning of year (including restricted cash of $0 and $16, respectively) 23 — 133 — 156 Cash and cash equivalents at end of year (including restricted cash of $0 and $8, respectively) $ 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 at beginning of year (including restricted cash of $0 and $14, respectively) 170 — 209 — 379 Cash and cash equivalents at end of year (including restricted cash of $0 and $16, respectively) $ 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.

Background and Basis of Prese38

Background and Basis of Presentation (Details)	12 Months Ended
	Dec. 31, 2016Segments
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Number of Reportable Segments	2

Significant Accounting Polici39

Significant Accounting Policies Level 4 (Details) - USD ($) $ in Millions	3 Months Ended	12 Months Ended
	Mar. 31, 2016	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Unamortized debt issuance costs - assets		$ 9	$ 8
Foreign Currency Transaction Gain (Loss), before Tax		10	9	$ 33
Interest-bearing time deposits and other cash equivalents		7	37
Short-term investments		0	0
Inventory Valuation Reserves		9	7
Unamortized Debt Issuance Expense		38	51
Depreciation		119	124	130
Asset Impairment Charges	$ 0	0	(6)	(5)
Accelerated Depreciation		129
Research and Development Expense		59	65	72
Business realignment costs		$ 55	16	$ 47
Concentration Risk, Percentage		10.00%
FPD [Member]
Asset Impairment Charges			(2)
Carrying Value of Long-Lived Assets held and Used			2
Fair Value of Long-Lived Assets held and Used			$ 0
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	3 Months Ended	9 Months Ended	12 Months Ended
	Sep. 30, 2016	Sep. 30, 2016	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014	Jun. 30, 2016
Restructuring Cost and Reserve [Line Items]
Other Liabilities, Current			$ 159	$ 123
Restructuring and Related Cost, Accelerated Depreciation			(129)	$ (2)	$ 0
Norco [Member]
Restructuring Cost and Reserve [Line Items]
Loss on Contract Termination			24
Other Liabilities, Current			18
Norco Restructuring and Related Cost, Accelerated Depreciation		$ 76
Asset Retirement Obligation						$ 30
Accelerated depreciation related to asset retirement obligation			30
Asset Retirement Obligation, Revision of Estimate	$ 11
Norco ARO Liability			13
Restructuring and Related Cost, Incurred Cost			$ 16
OTG [Domain]
Restructuring Cost and Reserve [Line Items]
Restructuring and Related Cost, Accelerated Depreciation	$ 21

Related Party Transactions Leve

Related Party Transactions Level 4 (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014	Sep. 30, 2016
Related Party Transaction [Line Items]
sales to joint venture	$ 17	$ 33	$ 27
due to joint ventures	1	2
Non-cash distribution declared to parent			3
Due from Joint Ventures	7	10
Apollo [Member]
Related Party Transaction [Line Items]
Annual management consulting fee	$ 3
Annual management consulting fee percentage	2.00%
Management Consulting Fees	$ 3	3	3
Apollo Affiliates and Other Related Parties [Member]
Related Party Transaction [Line Items]
Due from Related Parties		1
Due to Related Parties	1	1
Net Sales to Related Parties	6	59	114
Purchases From Related Parties	1	3	5
Momentive Performance Materials Inc. [Member]
Related Party Transaction [Line Items]
Shared Services Costs Incurred by MSC	63	70	131
Shared Services Costs Incurred by MPM	50	60	99
Shared Services Billings - MSC to MPM	$ 30	$ 35	49
Shared Service Cost Allocation Percentage - MSC	54.00%	56.00%
Shared Service Cost Allocation Percentage - MPM	46.00%	44.00%
Due from Related Parties	$ 5	$ 7
Related Party Transaction, Purchases from Related Party	1	3	8
MPM Distribution Agreement [Member]
Related Party Transaction [Line Items]
Related Party Transaction, Purchases from Related Party	26	28
Distribution Fees	1
Accounts Payable, Related Parties	2
HAI [Member]
Related Party Transaction [Line Items]
Due from Related Parties		1
Due to Related Parties	1
Net Sales to Related Parties	26	72	107
Purchases From Related Parties	4	16	36
Equity Method Investment, Ownership Percentage				50.00%
Cash Dividends Declared to Parent Company by Unconsolidated Subsidiaries	4	19
Future price concessions			16
settlement discounts issued to related party	1
Settlements Outstanding	1
Russian Joint Venture [Member]
Related Party Transaction [Line Items]
Accounts Receivable, Related Parties, Current	6	6
Royalty Receivable	2	2
Finco [Member]
Related Party Transaction [Line Items]
restricted purpose loan		50
Financing Receivable, Significant Purchases		51
Interest Costs Incurred		1
MPM Subsidiary Brazil Ground Lease [Member]
Related Party Transaction [Line Items]
Management Consulting Fees	1	1
Maximum [Member]
Related Party Transaction [Line Items]
Purchases from JV	13	33	26
Maximum [Member] | Momentive Performance Materials Inc. [Member]
Related Party Transaction [Line Items]
Due from Related Parties	1	1
Net Sales to Related Parties	1	1	$ 1
Accounts Payable, Related Parties	$ 1	$ 1

Goodwill and Intangibles Leve42

Goodwill and Intangibles Level 4 (Details) - Schedule of Goodwill - USD ($) $ in Millions	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Goodwill [Line Items]
Goodwill, Gross	$ 192	$ 192
Goodwill, Impaired, Accumulated Impairment Loss	(57)	(57)
Accumulated Foreign Currency Translation	(14)	(13)
Goodwill	121	122	$ 119
EPCD [Member]
Goodwill [Line Items]
Goodwill, Gross	111	111
Goodwill, Impaired, Accumulated Impairment Loss	(57)	(57)
Accumulated Foreign Currency Translation	0	0
Goodwill	54	54	46
FPD [Member]
Goodwill [Line Items]
Goodwill, Gross	81	81
Goodwill, Impaired, Accumulated Impairment Loss	0	0
Accumulated Foreign Currency Translation	(14)	(13)
Goodwill	$ 67	$ 68	$ 73

Goodwill and Intangibles Leve43

Goodwill and Intangibles Level 4 (Details) - Rollforward of Goodwill - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015
Goodwill [Line Items]
Goodwill, Acquired During Period		$ 10
Goodwill, Translation Adjustments	$ (1)	(7)
Goodwill [Roll Forward]
Goodwill, Beginning Balance	122	119
Goodwill, Ending Balance	121	122
Accumulated Foreign Currency Translation	(14)	(13)
Goodwill, Impaired, Accumulated Impairment Loss	(57)	(57)
EPCD [Member]
Goodwill [Line Items]
Goodwill, Acquired During Period		10
Goodwill, Translation Adjustments	0	(2)
Goodwill [Roll Forward]
Goodwill, Beginning Balance	54	46
Goodwill, Ending Balance	54	54
Accumulated Foreign Currency Translation	0	0
Goodwill, Impaired, Accumulated Impairment Loss	(57)	(57)
FPD [Member]
Goodwill [Line Items]
Goodwill, Acquired During Period		0
Goodwill, Translation Adjustments	(1)	(5)
Goodwill [Roll Forward]
Goodwill, Beginning Balance	68	73
Goodwill, Ending Balance	67	68
Accumulated Foreign Currency Translation	(14)	(13)
Goodwill, Impaired, Accumulated Impairment Loss	$ 0	$ 0

Goodwill and Intangibles Leve44

Goodwill and Intangibles Level 4 (Details) - Schedule of Intangible Assets - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Finite-Lived Intangible Assets [Line Items]
Amortization of Intangible Assets	$ 12	$ 13	$ 14
Finite-Lived Intangible Assets, Gross	246	246
Impairment of Intangible Assets, Finite-lived	(17)	(17)
Finite-Lived Intangible Assets, Accumulated Amortization	(177)	(164)
Intangible Assets, Net (Excluding Goodwill)	52	65
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	(91)	(85)
Intangible Assets, Net (Excluding Goodwill)	21	27
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	(75)	(69)
Intangible Assets, Net (Excluding Goodwill)	17	23
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	(11)	(10)
Intangible Assets, Net (Excluding Goodwill)	$ 14	$ 15

Goodwill and Intangibles Leve45

Goodwill and Intangibles Level 4 (Details) - Estimated Annual Amortization Expense - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Finite-Lived Intangible Assets [Line Items]
Amortization of Intangible Assets	$ 12	$ 13	$ 14
2,014	10
2,015	8
2,016	8
2,017	8
2,018	$ 3

Fair Value Level 4 (Details) -

Fair Value Level 4 (Details) - Fair Value Hierarchy	Dec. 31, 2016USD ($)
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Derivative Liabilities	$ 1

Fair Value Level 4 (Details) 47

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, 2016	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Asset impairments		$ 0	$ 4	$ 5
Impairment of Long-Lived Assets to be Disposed of		0	2	0
Asset Impairment Charges	$ 0	$ 0	6	5
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
Fair Value of Long-Lived Assets held and Used			1	0
Asset Impairment Charges			4	$ 5
FPD [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Carrying Value of Long-Lived Assets held and Used			2
Fair Value of Long-Lived Assets held and Used			0
Asset Impairment Charges			$ 2

Fair Value Level 4 (Details) 48

Fair Value Level 4 (Details) - Fair Value of Debt - USD ($) $ in Millions	Dec. 31, 2016	Dec. 31, 2015
Carrying Amount [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Debt	$ 3,542	$ 3,829
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	3,134	2,560
Fair Value, Inputs, Level 3 [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Debt	9	10
Total Fair Value [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Debt	$ 3,143	$ 2,570

Debt Obligations Level 4 (Detai

Debt Obligations Level 4 (Details) Debt Outstanding - USD ($) $ in Millions	Dec. 31, 2016	Dec. 31, 2015
Debt Instrument [Line Items]
Synthetic Letter of Credit Facility	$ 47
ABL Facility [Domain]
Debt Instrument [Line Items]
Line of Credit Facility, Remaining Borrowing Capacity	299
Non-Affiliated Debt [Abstract]
Long-Term	0	$ 0
Due Within One Year	0	0
6.625% First Priority Senior Notes Due 2020 [Member]
Debt Instrument [Line Items]
Debt Instrument, Unamortized Premium	3	4
Non-Affiliated Debt [Abstract]
Long-Term	1,553	1,554
Due Within One Year	0	0
10.00% First Priority Senior Notes Due 2020 [Member]
Non-Affiliated Debt [Abstract]
Long-Term	315	315
Due Within One Year	0	0
8.875% Senior Secured Notes Due 2018 [Member]
Debt Instrument [Line Items]
Debt Instrument, Unamortized Discount	1	2
Non-Affiliated Debt [Abstract]
Long-Term	706	995
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
Australia Facility Due 2014 [Member]
Non-Affiliated Debt [Abstract]
Long-Term	0	29
Due Within One Year	51	3
Affiliated Debt [Abstract]
Line of Credit Facility, Maximum Borrowing Capacity	7
Brazilian Bank Loans [Member]
Non-Affiliated Debt [Abstract]
Long-Term	14	5
Due Within One Year	26	42
Capital Leases [Member]
Non-Affiliated Debt [Abstract]
Long-Term	7	9
Due Within One Year	2	1
Other [Member]
Non-Affiliated Debt [Abstract]
Long-Term	3	5
Due Within One Year	28	34
Unamortized debt issuance costs
Non-Affiliated Debt [Abstract]
Long-Term	(38)	(51)
Due Within One Year	0	0
Total non-affiliated debt [Member]
Non-Affiliated Debt [Abstract]
Long-Term	3,397	3,698
Due Within One Year	$ 107	$ 80

Debt Obligations Level 4 (Det50

Debt Obligations Level 4 (Details) - Scheduled Maturities - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Debt and Commitments Maturities [Line Items]
Long-term Debt, Maturities, Repayments of Principal in Next Twelve Months	$ 105
Operating Leases, Future Minimum Payments Due, Next Twelve Months	25
Capital Leases, Future Minimum Payments Due, Next Twelve Months	3
Long-term Debt, Maturities, Repayments of Principal in Year Two	712
Capital Leases, Future Minimum Payments Due in Two Years	2
Operating Leases, Future Minimum Payments, Due in Two Years	17
Long-term Debt, Maturities, Repayments of Principal in Year Three	5
Capital Leases, Future Minimum Payments Due in Three Years	2
Operating Leases, Future Minimum Payments, Due in Three Years	10
Long-term Debt, Maturities, Repayments of Principal in Year Four	2,442
Capital Leases, Future Minimum Payments Due in Four Years	5
Operating Leases, Future Minimum Payments, Due in Four Years	6
Long-term Debt, Maturities, Repayments of Principal in Year Five	77
Capital Leases, Future Minimum Payments Due in Five Years	0
Operating Leases, Future Minimum Payments, Due in Five Years	5
Long-term Debt, Maturities, Repayments of Principal after Year Five	189
Capital Leases, Future Minimum Payments Due Thereafter	1
Operating Leases, Future Minimum Payments, Due Thereafter	5
Capital Leases, Future Minimum Payments Due	13
Operating Leases, Future Minimum Payments Due	68
Amount representing interest	(4)
Present value of minimum payments	9
Rental Expense under Operating Leases	32	$ 35	$ 36
Non-affiliated Debt [Member]
Debt and Commitments Maturities [Line Items]
Total minimum payments	$ 3,530
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	4.10%	4.50%
Brazilian Bank Loans [Member]
Debt and Commitments Maturities [Line Items]
Debt Instrument, Interest Rate, Stated Percentage	11.20%	10.90%
Other [Member]
Debt and Commitments Maturities [Line Items]
Debt Instrument, Interest Rate, Stated Percentage	5.10%	4.70%
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	$ 1	$ 2
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 Obligations Debt Footnote

Debt Obligations Debt Footnote Disclosures (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Long term debt [Line Items]
Rental Expense under Operating Leases	$ 32	$ 35	$ 36
Gain (loss) on extinguishment of debt	(48)	(41)	$ 0
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

Debt Obligations Debt Transacti

Debt Obligations Debt Transactions (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Extinguishment of Debt [Line Items]
Gain (Loss) on Extinguishment of Debt	$ 48	$ 41	$ 0
8.375% Sinking Fund Debentures Due 2016 [Member]
Extinguishment of Debt [Line Items]
Debt Instrument, Interest Rate, Stated Percentage	8.375%	8.375%
8.875% Senior Secured Notes Due 2018 [Member]
Extinguishment of Debt [Line Items]
Extinguishment of Debt, Amount	$ 290
Debt Instrument, Interest Rate, Stated Percentage	8.875%	8.875%
cash payment, debt extinguishment	$ 240
Gain (Loss) on Extinguishment of Debt	$ 48

Commitments and Contingencies53

Commitments and Contingencies Level 4 (Details) - Environmental Liabilities - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015
Accrued Environmental Loss Contingencies, Current	$ 13	$ 13
Environmental Institution of Parana IAP [Member]
Liability	$ 16
Geismar, LA [Member]
Discount rate assumed to record at present value	3.00%
Undiscounted Liability Expected to be Paid	21 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	4
Formerly-Owned - Remediation [Member]
Liability	30	33
Superfund and Offsite Landfills - allocated share: Equal to or Greater than 1% [Member]
Liability	6	7
Superfund and Offsite Landfills - Less than 1% [Member]
Liability	2	1
Geismar, LA [Member]
Liability	14	15
Formerly-Owned - Monitoring Only [Member]
Liability	1	0
Currently-Owned [Member]
Liability	4	$ 5
Minimum [Member] | Formerly-Owned - Remediation [Member]
Site Contingency, Loss Exposure Not Accrued, Best Estimate	27
Minimum [Member] | Superfund and Offsite Landfills - allocated share: Equal to or Greater than 1% [Member]
Site Contingency, Loss Exposure Not Accrued, Best Estimate	5
Minimum [Member] | Superfund and Offsite Landfills - Less than 1% [Member]
Site Contingency, Loss Exposure Not Accrued, Best Estimate	1
Minimum [Member] | Geismar, LA [Member]
Site Contingency, Loss Exposure Not Accrued, Best Estimate	9
Minimum [Member] | Formerly-Owned - Monitoring Only [Member]
Site Contingency, Loss Exposure Not Accrued, Best Estimate	0
Minimum [Member] | Currently-Owned [Member]
Site Contingency, Loss Exposure Not Accrued, Best Estimate	3
Maximum [Member] | Formerly-Owned - Remediation [Member]
Site Contingency, Loss Exposure Not Accrued, Best Estimate	44
Maximum [Member] | Superfund and Offsite Landfills - allocated share: Equal to or Greater than 1% [Member]
Site Contingency, Loss Exposure Not Accrued, Best Estimate	13
Maximum [Member] | Superfund and Offsite Landfills - Less than 1% [Member]
Site Contingency, Loss Exposure Not Accrued, Best Estimate	4
Maximum [Member] | Geismar, LA [Member]
Site Contingency, Loss Exposure Not Accrued, Best Estimate	22
Maximum [Member] | Formerly-Owned - Monitoring Only [Member]
Site Contingency, Loss Exposure Not Accrued, Best Estimate	1
Maximum [Member] | Currently-Owned [Member]
Site Contingency, Loss Exposure Not Accrued, Best Estimate	$ 10

Commitments and Contingencies54

Commitments and Contingencies Level 4 (Details) - Non-Environmental Liabilities - USD ($) $ in Millions	Dec. 31, 2016	Dec. 31, 2015
Loss Contingencies [Line Items]
Estimated Litigation Liability	$ 2	$ 4
Estimated Litigation Liability, Current	$ 1	$ 3

Commitments and Contingencies55

Commitments and Contingencies Level 4 (Details) - Annual Purchase Commitments $ in Millions	Dec. 31, 2016USD ($)
Long-term Purchase Commitment [Line Items]
2,017	$ 218
2,018	93
2,019	81
2,020	81
2,021	9
2022 and beyond	74
Total minimum payments	556
Less: Amount representing interest	(40)
Present Value of Minimum Payments	$ 516

Pension and Postretirement Ex56

Pension and Postretirement Expense Level 4 (Details) - Change in Benefit Obligations - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
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	$ 249	$ 281
Service cost	3	3	$ 3
Interest cost	8	10	11
Actuarial (gains) losses	5	(20)
Foreign currency exchange rate changes	0	0
Benefits paid	(20)	(22)
Plan amendments	0	0
Expenses paid from assets	0	(3)
Employee contributions	0	0
Defined Benefit Plan, Other Costs	(3)	0
Benefit obligation at end of year	242	249	281
Defined Benefit Plan, Change in Fair Value of Plan Assets [Roll Forward]
Actual return on plan assets	17	(4)
Foreign currency exchange rate changes	0	0
Employer contributions	3	9
Funded status of the plan at end of year	(35)	(39)
Defined Benefit Plan, Fair Value of Plan Assets	207	210	230
Foreign Pension Plans, Defined Benefit [Member]
Defined Benefit Plan, Change in Benefit Obligation [Roll Forward]
Benefit obligation at beginning of year	492	564
Service cost	14	16	14
Interest cost	10	12	17
Actuarial (gains) losses	57	(31)
Foreign currency exchange rate changes	(13)	(61)
Benefits paid	(10)	(9)
Plan amendments	0	0
Expenses paid from assets	0	0
Employee contributions	1	1
Defined Benefit Plan, Other Costs	0	0
Benefit obligation at end of year	548	492	564
Defined Benefit Plan, Change in Fair Value of Plan Assets [Roll Forward]
Actual return on plan assets	33	(4)
Foreign currency exchange rate changes	(10)	(37)
Employer contributions	19	14
Funded status of the plan at end of year	(199)	(176)
Defined Benefit Plan, Fair Value of Plan Assets	349	316	351
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	7	9
Service cost	0	0	0
Interest cost	0	0	1
Actuarial (gains) losses	0	0
Foreign currency exchange rate changes	0	0
Benefits paid	(1)	(1)
Plan amendments	0	(1)
Expenses paid from assets	0	0
Employee contributions	0	0
Defined Benefit Plan, Other Costs	0	0
Benefit obligation at end of year	6	7	9
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	(6)	(7)
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	9	11
Service cost	0	0	0
Interest cost	1	1	1
Actuarial (gains) losses	(1)	(1)
Foreign currency exchange rate changes	1	(2)
Benefits paid	0	0
Plan amendments	0	0
Expenses paid from assets	0	0
Employee contributions	0	0
Defined Benefit Plan, Other Costs	0	0
Benefit obligation at end of year	10	9	11
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	(10)	(9)
Defined Benefit Plan, Fair Value of Plan Assets	$ 0	$ 0	$ 0

Pension and Postretirement Ex57

Pension and Postretirement Expense Level 4 (Details) - Amounts Recognized - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Defined Benefit Plan, Amounts Recognized in Balance Sheet [Abstract]
Other assets, net	$ 43	$ 48
Other Liabilities, Current	(159)	(123)
Pension and Other Postretirement Defined Benefit Plans, Liabilities, Noncurrent	(246)	(224)
Accumulated Other Comprehensive Income (Loss), Net of Tax	39	15	$ (73)
United States Pension Plans of US Entity, Defined Benefit [Member]
Defined Benefit Plan, Amounts Recognized in Balance Sheet [Abstract]
Other Liabilities, Current	0	1
Pension and Other Postretirement Defined Benefit Plans, Liabilities, Noncurrent	(35)	(38)
Accumulated Other Comprehensive Income (Loss), Net of Tax	0	1
Defined Benefit Plan, Amounts Recognized in Balance Sheet	(35)	(38)
Defined Benefit Plan, Amounts Recognized in Other Comprehensive Income (Loss) [Abstract]
Defined Benefit Plan, Amortization of Net Prior Service Cost (Credit)	1	1
Deferred income taxes	(1)	0
Net Amounts Recognized in Accumulated Other Comprehensive Income	0	1
Defined Benefit Plan, Accumulated Benefit Obligation	242	249
Accumulated Benefit Obligation for Funded Plans	241	247
Defined Benefit Plan, Pension Plans with Accumulated Benefit Obligations in Excess of Plan Assets, Aggregate Accumulated Benefit Obligation	242	249
Pension Benefits Fair Value of Plan Assets of Underfunded Plans	207	210
Pension Plans with Underfunded Accumulated Benefit Obligations [Abstract]
Aggregate Projected Benefit Obligation for Underfunded Pension Plans	242	249
Aggregate Projected Benefit Obligation for Underfunded Pension Plans	242	249
Aggregate Fair Value of Plan Assets for Underfunded Pension Plans	207	210
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	(4)	(5)
Pension and Other Postretirement Defined Benefit Plans, Liabilities, Noncurrent	(195)	(171)
Accumulated Other Comprehensive Income (Loss), Net of Tax	(3)	(4)
Defined Benefit Plan, Amounts Recognized in Balance Sheet	(202)	(180)
Defined Benefit Plan, Amounts Recognized in Other Comprehensive Income (Loss) [Abstract]
Defined Benefit Plan, Amortization of Net Prior Service Cost (Credit)	(4)	(5)
Deferred income taxes	1	1
Net Amounts Recognized in Accumulated Other Comprehensive Income	(3)	(4)
Defined Benefit Plan, Accumulated Benefit Obligation	504	458
Accumulated Benefit Obligation for Funded Plans	350	308
Defined Benefit Plan, Pension Plans with Accumulated Benefit Obligations in Excess of Plan Assets, Aggregate Accumulated Benefit Obligation	164	158
Pension Benefits Fair Value of Plan Assets of Underfunded Plans	9	8
Pension Plans with Underfunded Accumulated Benefit Obligations [Abstract]
Aggregate Projected Benefit Obligation for Underfunded Pension Plans	173	167
Aggregate Projected Benefit Obligation for Underfunded Pension Plans	548	492
Aggregate Fair Value of Plan Assets for Underfunded Pension Plans	349	316
Pension plans with projected benefit obligation [Abstract]
Actuarial Gain from Plan Amendment	0	0
United States Postretirement Benefit Plans of US Entity, Defined Benefit [Member]
Defined Benefit Plan, Amounts Recognized in Balance Sheet [Abstract]
Other Liabilities, Current	0	(1)
Pension and Other Postretirement Defined Benefit Plans, Liabilities, Noncurrent	(6)	(6)
Accumulated Other Comprehensive Income (Loss), Net of Tax	(2)	(3)
Defined Benefit Plan, Amounts Recognized in Balance Sheet	(8)	(10)
Defined Benefit Plan, Amounts Recognized in Other Comprehensive Income (Loss) [Abstract]
Defined Benefit Plan, Amortization of Net Prior Service Cost (Credit)	(1)	(1)
Deferred income taxes	(1)	(2)
Net Amounts Recognized in Accumulated Other Comprehensive Income	(2)	(3)
Pension plans with projected benefit obligation [Abstract]
Actuarial Gain from Plan Amendment	0	(1)
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	(10)	(9)
Accumulated Other Comprehensive Income (Loss), Net of Tax	2	2
Defined Benefit Plan, Amounts Recognized in Balance Sheet	(8)	(7)
Defined Benefit Plan, Amounts Recognized in Other Comprehensive Income (Loss) [Abstract]
Defined Benefit Plan, Amortization of Net Prior Service Cost (Credit)	3	3
Deferred income taxes	(1)	(1)
Net Amounts Recognized in Accumulated Other Comprehensive Income	2	2
Pension plans with projected benefit obligation [Abstract]
Actuarial Gain from Plan Amendment	$ 0	$ 0

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, 2016	Dec. 31, 2015	Dec. 31, 2014
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	8	10	11
Expected return on assets	(14)	(15)	(17)
Amortization of prior service cost (benefit)	1
Defined Benefit Plan, Amortization of Prior Service Cost (Credit)	(1)	0	0
Unrealized actuarial loss (gain)	1	0	(29)
Net expense (benefit)	(1)	(2)	26
Foreign Pension Plans, Defined Benefit [Member]
Pension Benefits and Non-Pension Postretirement Benefits Disclosures Table Text Block [Line Items]
Service cost	14	16	14
Interest cost	10	12	17
Expected return on assets	(10)	(13)	(15)
Defined Benefit Plan, Amortization of Prior Service Cost (Credit)	(1)	0	0
Unrealized actuarial loss (gain)	(35)	16	(80)
Net expense (benefit)	48	(1)	96
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	0	1
Amortization of prior service cost (benefit)	(1)	0	0
Defined Benefit Plan, Amortization of Prior Service Cost (Credit)	1
Unrealized actuarial loss (gain)	0	0	4
Net expense (benefit)	(1)	0	(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	0
Interest cost	1	1	1
Amortization of prior service cost (benefit)	0	0	0
Defined Benefit Plan, Amortization of Prior Service Cost (Credit)	0
Unrealized actuarial loss (gain)	1	1	(2)
Net expense (benefit)	$ 0	$ 0	$ 3

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, 2016	Dec. 31, 2015	Dec. 31, 2014
Other Comprehensive Income (Loss), Pension and Other Postretirement Benefit Plans, Net Unamortized Gain (Loss) Arising During Period, Net of Tax	$ (1)	$ 0	$ 4
United States Pension Plans of US Entity, Defined Benefit [Member]
Amortization of prior service cost	1	0	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	1	$ 0	$ 0
Other Comprehensive Income (Loss), Pension and Other Postretirement Benefit Plans, Net Unamortized Gain (Loss) Arising During Period, Net of Tax	1
United States Postretirement Benefit Plans of US Entity, Defined Benefit [Member]
Amortization of prior service cost	(1)
Other Comprehensive Income (Loss), Pension and Other Postretirement Benefit Plans, Net Unamortized Gain (Loss) Arising During Period, Net of Tax	1
Foreign Postretirement Benefit Plans, Defined Benefit [Member]
Amortization of prior service cost	0
Other Comprehensive Income (Loss), Pension and Other Postretirement Benefit Plans, Net Unamortized Gain (Loss) Arising During Period, Net of Tax	0
United States Total Defined Benefits and Other Postretirement Benefit Plans [Member]
Amortization of prior service cost	0
Other Comprehensive Income (Loss), Pension and Other Postretirement Benefit Plans, Net Unamortized Gain (Loss) Arising During Period, Net of Tax	0
Foreign Total Defined Benefits and Other Postretirement Benefit Plans [Member]
Amortization of prior service cost	(1)
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, 2016	Dec. 31, 2015
United States Pension Plans of US Entity, Defined Benefit [Member]
Defined Benefit Plan, Assumptions Used Calculating Benefit Obligation, Discount Rate	3.90%	4.10%
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	1.90%	2.30%
Defined Benefit Plan, Assumptions Used Calculating Benefit Obligation, Rate of Compensation Increase	2.40%	2.40%
United States Postretirement Benefit Plans of US Entity, Defined Benefit [Member]
Defined Benefit Plan, Assumptions Used Calculating Benefit Obligation, Discount Rate	3.50%	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	6.80%	7.00%
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	6.00%	5.50%
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	5.90%	6.20%
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, 2016	Dec. 31, 2015	Dec. 31, 2014
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%	3.40%	4.20%
Foreign Postretirement Benefit Plans, Defined Benefit [Member]
Defined Benefit Plan, Assumptions Used Calculating Net Periodic Benefit Cost, Discount Rate	5.50%	6.10%	7.20%
United States Pension Plans of US Entity, Defined Benefit [Member]
Defined Benefit Plan, Assumptions Used Calculating Net Periodic Benefit Cost, Discount Rate	4.10%	3.70%	4.40%
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	6.70%	7.00%	7.30%
Foreign Pension Plans, Defined Benefit [Member]
Defined Benefit Plan, Assumptions Used Calculating Net Periodic Benefit Cost, Discount Rate	2.30%	2.20%	3.60%
Defined Benefit Plan, Assumptions Used Calculating Net Periodic Benefit Cost, Rate of Compensation Increase	2.40%	3.00%	3.00%
Defined Benefit Plan, Assumptions Used Calculating Net Periodic Benefit Cost, Expected Long-term Return on Assets	3.10%	3.80%	4.80%

Pension and Postretirement Ex62

Pension and Postretirement Expense Level 4 (Details) - Weighted Average Allocations of Plan Assets	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015
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%	32.00%
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	23.00%	21.00%
Defined Benefit Plan, Target Plan Asset Allocations	22.00%
Debt Securities [Member] | United States Pension Plans of US Entity, Defined Benefit [Member]
Defined Benefit Plan, Actual Plan Asset Allocations	53.00%	55.00%
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	74.00%	77.00%
Defined Benefit Plan, Target Plan Asset Allocations	78.00%
Cash and Cash Equivalents [Member] | United States Pension Plans of US Entity, Defined Benefit [Member]
Defined Benefit Plan, Actual Plan Asset Allocations	15.00%	13.00%
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	3.00%	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 - USD ($) $ in Millions	Dec. 31, 2016	Dec. 31, 2015
investment receivable	$ 12	$ 0
United States Pension Plans of US Entity, Defined Benefit [Member]
Large Cap Equity Funds	35	38
Small mid Cap Equity Funds	6	5
Other International Equity	25	25
Debt Securities Fixed Income	110	114
Cash, Money Market and Other	4	3
Pension Benefits Fair Value of Plan Assets of Underfunded Plans	207	210
Fair value of plan assets at end of year subtotal	180	185
Other funds	15	25
United States Pension Plans of US Entity, Defined Benefit [Member] | 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
United States Pension Plans of US Entity, Defined Benefit [Member] | Fair Value, Inputs, Level 2 [Member]
Large Cap Equity Funds	35	38
Small mid Cap Equity Funds	6	5
Other International Equity	25	25
Debt Securities Fixed Income	110	114
Cash, Money Market and Other	4	3
Pension Benefits Fair Value of Plan Assets of Underfunded Plans	180	185
United States Pension Plans of US Entity, Defined Benefit [Member] | 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, 2016	Dec. 31, 2015	Dec. 31, 2014
Pooled Insurance Products with Fixed Income Guarantee	$ 9	$ 8
Pension Benefits Fair Value of Plan Assets of Underfunded Plans	9	8
Fair value of plan assets at end of year subtotal	9	8
Other international equity funds	82	65
Other fixed income securities	258	243
Defined Benefit Plan, Fair Value of Plan Assets	349	316	$ 351
Fair Value, Inputs, Level 1 [Member]
Pooled Insurance Products with Fixed Income Guarantee	0	0
Defined Benefit Plan, Fair Value of Plan Assets	0	0
Fair Value, Inputs, Level 2 [Member]
Pooled Insurance Products with Fixed Income Guarantee	9	8
Defined Benefit Plan, Fair Value of Plan Assets	9	8
Fair Value, Inputs, Level 3 [Member]
Pooled Insurance Products with Fixed Income Guarantee	0	0
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, 2015	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Estimated future contributions to defined benefit plans in 2013		$ 23
United States Pension Plans of US Entity, Defined Benefit [Member]
2,014		20
2,015		20
2,016		19
2,017		18
2,018		18
2022-2026		78
Foreign Pension Plans, Defined Benefit [Member]
2,014		11
2,015		11
2,016		11
2,017		12
2,018		12
2022-2026		80
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
2022-2026		2
Foreign Postretirement Benefit Plans, Defined Benefit [Member]
2,014		0
2,015		0
2,016		0
2,017		0
2,018		0
2022-2026		3
Defined Contribution Pension [Member]
Defined Contribution Plan, Cost Recognized		14	$ 20	$ 17
U.S. non-qualified plans [Member]
Postemployment Benefits Liability		5	7
German Early Retirement Program [Member]
Defined Contribution Plan, Cost Recognized	$ 1	1		$ 1
Postemployment Benefits Liability			1
European Jubilee Plan [Member]
Postemployment Benefits Liability		$ 3	$ 4

Deficit Level 4 (Details)

Deficit Level 4 (Details) - USD ($) $ / shares in Units, $ in Millions	12 Months Ended
	Dec. 31, 2014	Dec. 31, 2016	Dec. 31, 2015
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
Non-cash distribution declared to parent	$ 3

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, 2016	Dec. 31, 2015	Dec. 31, 2014
Stock based compensation plans [Line Items]
Term used in valuation model	30 years		30 years
Stock-based compensation expense	$ 1	$ 1	$ 1
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	15,955
Resolution Performance 2000 Stock Option Plan - Tranche B options [Member] [Member]
Stock based compensation plans [Line Items]
shares outstanding	31,937
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	81,132
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
Resolution Specialty Materials 2004 StockOption Plan - Tranche A options [Member]
Stock based compensation plans [Line Items]
shares outstanding	3,804
Resolution Specialty Materials 2004 Stock Option Plan - Tranche B performance options [Member]
Stock based compensation plans [Line Items]
shares outstanding	7,608
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
BHI Acquisition Corp. 2004 Stock Incentive Plan - Trance A options [Member]
Stock based compensation plans [Line Items]
shares outstanding	837,647
BHI Acquisition Corp. 2004 Stock Incentive Plan - Trance B options [Member] [Member]
Stock based compensation plans [Line Items]
shares outstanding	837,647
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	195,500
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	2,177,439
Tranche A RDUs [Member] | Momentive Performance Materials Holdings LLC 2011 Equity Incentive Plan [Member]
Stock based compensation plans [Line Items]
shares outstanding	0
Tranche B Options [Member] | Momentive Performance Materials Holdings LLC 2011 Equity Incentive Plan [Member]
Stock based compensation plans [Line Items]
shares outstanding	1,088,715
Tranche B RDUs [Member] | Momentive Performance Materials Holdings LLC 2011 Equity Incentive Plan [Member]
Stock based compensation plans [Line Items]
shares outstanding	362,902
Tranche C Options [Member] | Momentive Performance Materials Holdings LLC 2011 Equity Incentive Plan [Member]
Stock based compensation plans [Line Items]
shares outstanding	1,088,715
Tranche C RDU's [Member] | Momentive Performance Materials Holdings LLC 2011 Equity Incentive Plan [Member]
Stock based compensation plans [Line Items]
shares outstanding	362,902

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, 2016	Dec. 31, 2015	Dec. 31, 2014
Stock Option Plan Activity [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Options, Exercisable, Weighted Average Remaining Contractual Term	3 years 10 months 9 days
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding [Roll Forward]
Options outstanding at December 31, 2015	11,796,773
Options granted	0
Options forfeited	(436,382)
Options outstanding at December 31, 2016	11,360,391	11,796,773
Share-based Compensation Arrangement by Share-based Payment Award, Options, Exercisable, Number	8,579,864
Share-based Compensation Arrangement by Share-based Payment Award, Options, Vested and Expected to Vest, Outstanding, Number	37,021
Weighted Average Exercise Price of Options Outstanding at December 31, 2010	$ 3.97	$ 3.99
Weighted Average Exercise Price of Options granted	0
Weighted Average Exercise Price of Options forfeited	4.92
Weighted Average Exercise Price of Exercisable options at December 31, 2011	3.65
Weighted Average Exercise Price of options expected to vest at December 31, 2011	$ 1.27
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Weighted Average Remaining Contractual Term	4 years
Share-based Compensation Arrangement by Share-based Payment Award, Options, Vested and Expected to Vest, Outstanding, Weighted Average Remaining Contractual Term	7 years 3 months 24 days
Aggregate Intrinsic Value of Options Exercisable and Options Exercised	$ 0
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, 2016	Dec. 31, 2015
Schedule of Restricted Stock [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Weighted Average Remaining Contractual Term	4 years
Share-based Compensation Arrangement by Share-based Payment Award, Award Vesting Period	3,925,775	4,033,302
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Nonvested, Weighted Average Grant Date Fair Value	$ 1.91	$ 1.98
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	0
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Vested in Period, Weighted Average Grant Date Fair Value	$ 0
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Forfeited in Period	(107,527)
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Forfeitures, Weighted Average Grant Date Fair Value	$ 4.73
Options forfeited	(436,382)
Hexion LLC 2004 Deferred Compensation Plan [Member]
Schedule of Restricted Stock [Line Items]
Deferred common stock units granted	1,007,944
Undistributed Units	477,148

Dispositions (Details)

Dispositions (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Notes Assumed	$ 75	$ 0	$ 0
PAC Business Annual Sales		370
HAI JV Disposition [Domain]
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Disposition purchase price	136
HAI Cash	2
Proceeds from the dispositions	61
Notes Assumed	75
HAI Gain on Disposition	120
PAC Disposition [Domain]
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
gross cash consideration	226
Liabilities transferred, net of cash	6
PAC post closing adjustment to purchase price	1
PAC Gain on Disposition	120
Pre-tax Income of Affiliate	$ 14	$ 15	$ 10

Acquisition (Details)

Acquisition (Details) $ in Millions	12 Months Ended
	Dec. 31, 2015USD ($)
Acquisition [Abstract]
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Property, Plant, and Equipment	$ 18
Goodwill, Acquired During Period	10
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, 2016	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Valuation Allowance [Line Items]
Deferred Tax Assets, Valuation Allowance	$ 651	$ 611	$ 588	$ 518
Income tax benefit	$ (38)	$ (34)	$ (22)

Income Taxes Level 4 (Details)

Income Taxes Level 4 (Details) - Components of Income Tax Expense - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Current [Abstract]
State and local	$ 2	$ 2	$ 2
Foreign	34	25	26
Total current	36	27	28
Deferred [Abstract]
Federal	0	0	1
State and local	(1)	0	(1)
Foreign	3	7	(6)
Total deferred	2	7	(6)
Income tax expense	$ 38	$ 34	$ 22
Federal Statutory Income Tax Rate	35.00%

Income Taxes Level 4 (Details74

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, 2016	Dec. 31, 2015	Dec. 31, 2014
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	$ (4)	$ (8)	$ (78)
State tax provision, net of federal benefits	0	1	1
Foreign tax rate (benefit) expense differential	(18)	(15)	7
Foreign source income subject to U.S. taxation	21	41	20
(Gains) losses and other (income) expenses (excluded) not deductible for tax	(4)	1	1
Increase in the taxes due to changes in valuation allowance	42	17	66
Additional (benefit) tax on foreign unrepatriated earnings	(16)	18	8
Additional expense for uncertain tax positions	(3)	3	(3)
Effective Income Tax Rate Reconciliation, Equity in Earnings (Losses) of Unconsolidated Subsidiary, Amount	0	(1)	0
Changes in enacted tax laws and tax rates	0	(23)	0
write off net operating loss	20	0	0
Income tax expense	$ 38	$ 34	$ 22

Income Taxes Level 4 (Details75

Income Taxes Level 4 (Details) - Domestic and Foreign Components of Income Continuing Operations - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Income Tax Examination [Line Items]
Domestic	$ (115)	$ (242)	$ (191)
Foreign	104	220	(31)
Income (Loss) from Continuing Operations before Equity Method Investments, Income Taxes, Extraordinary Items, Noncontrolling Interest	$ (11)	$ (22)	$ (222)

Income Taxes Level 4 (Details76

Income Taxes Level 4 (Details) - Deferred Tax Assets and Liabilities - USD ($) $ in Millions	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Assets
Non-pension post-employment	$ 5	$ 5
Accrued and other expenses	94	107
Deferred Tax Assets, Property, Plant and Equipment	2	3
Loss and credit carryforwards	589	599
Intangible Assets, Current	6	6
Pension and postretirement benefit liabilities	51	45
Gross deferred tax assets	747	765
Valuation allowance	(651)	(611)	$ (588)	$ (518)
Net deferred tax asset	96	154
Liabilities [Abstract]
Property, plant and equipment	(71)	(108)
Unrepatriated earnings of foreign subsidiaries	(9)	(25)
Intangible assets	(19)	(20)
Gross deferred tax liabilities	(99)	(153)
Net deferred tax (liability) asset	$ (3)	$ 1

Income Taxes Level 4 (Details77

Income Taxes Level 4 (Details) - Presentation of the Net Deferred Tax Liability - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Income Tax Contingency [Line Items]
Income Tax Expense (Benefit)	$ 38	$ 34	$ 22
Assets
Long-term deferred income taxes	10	13
Liabilities [Abstract]
Long-term deferred income taxes	(13)	(12)
Net deferred tax (liability) asset	(3)	1
net operating loss carryforward reduction	26
Valuation allowance	651	$ 611	$ 588	$ 518
Deferred Tax Assets, Operating Loss Carryforwards, Domestic	1,059
Tax Credit Carryforward, Amount	2
Operating Loss Carryforwards, Valuation Allowance	$ 83

Income Taxes Level 4 (Details78

Income Taxes Level 4 (Details) - Summary of the Valuation Allowance - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Valuation Allowance [Line Items]
Income Tax Expense (Benefit)	$ 38	$ 34	$ 22
Deferred Tax Assets, Operating Loss Carryforwards, Domestic	1,059
Movement in Valuation Allowances and Reserves [Roll Forward]
Balance at Beginning of Period	611	588	518
Changes in Related Gross Deferred Tax Assets/Liabilities	(2)	6	4
Charge	42	17	66
Balance at End of Period	651	$ 611	$ 588
Tax Credit Carryforward, Amount	2
Valuation allowance on state net operating loss carryforwards	69
Operating Loss Carryforwards, Valuation Allowance	$ 83

Income Taxes Level 4 (Details79

Income Taxes Level 4 (Details) - Unrecognized Tax Benefits - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Reconciliation of Unrecognized Tax Benefits, Excluding Amounts Pertaining to Examined Tax Returns [Roll Forward]
Balance at beginning of year	$ 62	$ 66
Additions based on tax positions related to the current year	4	4
Additions for tax positions of prior years	42	2
Reductions for tax positions of prior years	(35)	(3)
Settlements	0	0
Foreign currency translation	0	(7)
Balance at end of year	73	62	$ 66
Unrecognized Tax Benefits, Period Increase (Decrease)	17
Income Tax Examination, Penalties Expense	6	4	$ 3
Unrecognized Tax Benefits, Income Tax Penalties and Interest Accrued	43	$ 37
Unrecognized Tax Benefits that Would Impact Effective Tax Rate	73
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	$ 2

Summarized Financial Informat80

Summarized Financial Information of Unconsolidated Affiliate Level 4 (Details) - HAI Balance Sheets - USD ($) $ in Millions	Dec. 31, 2016	Dec. 31, 2015
HAI Summarized Financial Information [Line Items]
Current Assets of HAI	$ 19	$ 20
Non-current assets of HAI	18	20
Current Liabilities of HAI	15	16
Non-current liabilities of HAI	$ 10	10
HAI JV [Member]
HAI Summarized Financial Information [Line Items]
Current Assets of HAI		24
Non-current assets of HAI		21
Current Liabilities of HAI		13
Non-current liabilities of HAI		$ 2

Summarized Financial Informat81

Summarized Financial Information of Unconsolidated Affiliate Level 4 (Details) - HAI Results of Operation - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
HAI Summarized Financial Information [Line Items]
Net sales of HAI	$ 71	$ 93	$ 102
Gross Profit of HAI	15	13	16
Pre-tax income of HAI	6	0	(1)
Net Income of HAI	4	(1)	(2)
HAI JV [Member]
HAI Summarized Financial Information [Line Items]
Net sales of HAI	59	161	211
Gross Profit of HAI	25	54	52
Pre-tax income of HAI	14	31	30
Net Income of HAI	$ 14	$ 31	$ 30

Summarized Financial Informat82

Summarized Financial Information of Unconsolidated Affiliate Summarized Balance Sheet of Unconsolidated Affiliates (Details) - USD ($) $ in Millions	Dec. 31, 2016	Dec. 31, 2015
Financial Support for Nonconsolidated Legal Entity [Line Items]
Non-current Assets of Unconsolidated Affiliates	$ 18	$ 20
Current Assets of Unconsolidated Affiliates	19	20
Current Liabilities of Unconsolidated Affiliates	15	16
Non-current Liabilities of Unconsolidated Affiliates	$ 10	$ 10

Summarized Financial Informat83

Summarized Financial Information of Unconsolidated Affiliate Summarized Operations of Unconsolidated Affiliates (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Variable Interest Entity [Line Items]
Net Sales of Unconsolidated Affiliates	$ 71	$ 93	$ 102
Gross Profit of Unconsolidated Affiliates	15	13	16
Pre-tax Income of Unconsolidated Affiliates	6	0	(1)
Net Income of Unconsolidated Affiliates	$ 4	$ (1)	$ (2)

Segment Information Level 4 (De

Segment Information Level 4 (Details) - Revenues by Segment - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Segment Reporting Information [Line Items]
Net Sales to Unaffiliated Customers	$ 3,438	$ 4,140	$ 5,137
EPCD [Member]
Segment Reporting Information [Line Items]
Net Sales to Unaffiliated Customers	2,094	2,589	3,277
FPD [Member]
Segment Reporting Information [Line Items]
Net Sales to Unaffiliated Customers	$ 1,344	$ 1,551	$ 1,860

Segment Information Level 4 (85

Segment Information Level 4 (Details) - EBITDA by Segment - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Segment Reporting Information [Line Items]
Segment EBITDA [Line Items]	$ 433	$ 466	$ 462
EPCD [Member]
Segment Reporting Information [Line Items]
Segment EBITDA [Line Items]	258	307	290
FPD [Member]
Segment Reporting Information [Line Items]
Segment EBITDA [Line Items]	240	233	255
Corporate and Other [Member]
Segment Reporting Information [Line Items]
Segment EBITDA [Line Items]	$ (65)	$ (74)	$ (83)

Segment Information Level 4 (86

Segment Information Level 4 (Details) - Depreciation by Segment (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Depreciation by Segment [Line Items]
Depreciation and amortization	$ 131	$ 137	$ 144
EPCD [Member]
Depreciation by Segment [Line Items]
Depreciation and amortization	87	96	101
FPD [Member]
Depreciation by Segment [Line Items]
Depreciation and amortization	40	35	36
Corporate and Other [Member]
Depreciation by Segment [Line Items]
Depreciation and amortization	$ 4	$ 6	$ 7

Segment Information Level 4 (87

Segment Information Level 4 (Details) - Total Assets by Segment (Details) - USD ($) $ in Millions	Dec. 31, 2016	Dec. 31, 2015
Total Assets by Segment [Line Items]
Total Assets by Segment [Table Text Block]	$ 2,055	$ 2,382
EPCD [Member]
Total Assets by Segment [Line Items]
Total Assets by Segment [Table Text Block]	1,002	1,320
FPD [Member]
Total Assets by Segment [Line Items]
Total Assets by Segment [Table Text Block]	840	807
Corporate and Other [Member]
Total Assets by Segment [Line Items]
Total Assets by Segment [Table Text Block]	$ 213	$ 255

Segment Information Level 4 (88

Segment Information Level 4 (Details) - Capital Expenditures by Segment (Details) - USD ($) $ in Millions		12 Months Ended
		Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Capital Expenditures by Segment [Line Items]
Capital Expenditures		$ 141	$ 179	$ 183
EPCD [Member]
Capital Expenditures by Segment [Line Items]
Capital Expenditures	[1]	72	71	94
FPD [Member]
Capital Expenditures by Segment [Line Items]
Capital Expenditures	[1]	67	106	85
Corporate and Other [Member]
Capital Expenditures by Segment [Line Items]
Capital Expenditures	[1]	$ 2	$ 2	$ 4
[1]	Includes capitalized interest costs that are incurred during the construction of property and equipment.

Segment Information Level 4 (89

Segment Information Level 4 (Details) - Reconciliation of Segment EBITDA to Net Income - USD ($) $ in Millions	3 Months Ended	12 Months Ended
	Mar. 31, 2016	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Segment Reporting Information [Line Items]
Segment EBITDA [Line Items]		$ 433	$ 466	$ 462
Asset impairment Charges	$ 0	0	(6)	(5)
Business realignment costs		55	16	47
Gain (Loss) on Disposition of Business		(240)	0	0
Asset and goodwill impairment		0	(6)	(5)
Unrealized and realized foreign currency losses excluded from EBITDA		11	(10)	(32)
Other		(73)	(28)	(26)
Total adjustments		137	(6)	(212)
Gain (loss) on extinguishment of debt		(48)	(41)	0
Unrealized gains (losses) on pension and OPEB plan liabilities		(34)	13	(102)
Interest expense, net		(310)	(326)	(308)
Income tax expense		(38)	(34)	(22)
Depreciation and amortization		(131)	(137)	(144)
Restructuring and Related Cost, Accelerated Depreciation		129	2	0
Earnings before Interest, Taxes, Depreciation, and Amortization		570	460	250
Net income		(38)	(40)	(223)
Net Income (Loss), Including Portion Attributable to Noncontrolling Interest		(38)	(39)	(224)
EPCD [Member]
Segment Reporting Information [Line Items]
Segment EBITDA [Line Items]		258	307	290
Depreciation and amortization		(87)	(96)	(101)
FPD [Member]
Segment Reporting Information [Line Items]
Segment EBITDA [Line Items]		240	233	255
Asset impairment Charges			(2)
Depreciation and amortization		(40)	(35)	(36)
Corporate and Other [Member]
Segment Reporting Information [Line Items]
Segment EBITDA [Line Items]		(65)	(74)	(83)
Depreciation and amortization		$ (4)	$ (6)	$ (7)

Segment Information Level 4 (90

Segment Information Level 4 (Details) - Geographic Net Sales (Details) - USD ($) $ in Millions		12 Months Ended
		Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Net Sales to Unaffiliated Customers (Geographic Information) [Line Items]
Sales Revenue, Goods, Net		$ 3,438	$ 4,140	$ 5,137
United States [Member]
Net Sales to Unaffiliated Customers (Geographic Information) [Line Items]
Sales Revenue, Goods, Net	[1]	1,389	1,663	2,189
Netherlands [Member]
Net Sales to Unaffiliated Customers (Geographic Information) [Line Items]
Sales Revenue, Goods, Net	[1]	583	698	856
Germany [Member]
Net Sales to Unaffiliated Customers (Geographic Information) [Line Items]
Sales Revenue, Goods, Net	[1]	180	205	282
Canada [Member]
Net Sales to Unaffiliated Customers (Geographic Information) [Line Items]
Sales Revenue, Goods, Net	[1]	302	344	429
China [Member]
Net Sales to Unaffiliated Customers (Geographic Information) [Line Items]
Sales Revenue, Goods, Net	[1]	296	331	245
Brazil [Member]
Net Sales to Unaffiliated Customers (Geographic Information) [Line Items]
Sales Revenue, Goods, Net	[1]	162	224	258
Other international [Member]
Net Sales to Unaffiliated Customers (Geographic Information) [Line Items]
Sales Revenue, Goods, Net	[1]	$ 526	$ 675	$ 878
[1]	Sales are attributed to the country in which the individual business locations reside.

Segment Information Level 4 (91

Segment Information Level 4 (Details) - Long Lived Assets (Details) - USD ($) $ in Millions	Dec. 31, 2016	Dec. 31, 2015
Long-Lived Assets (Geographic) [Line Items]
Long-Lived Assets	$ 1,066	$ 1,238
United States [Member]
Long-Lived Assets (Geographic) [Line Items]
Long-Lived Assets	555	673
Netherlands [Member]
Long-Lived Assets (Geographic) [Line Items]
Long-Lived Assets	99	130
Germany [Member]
Long-Lived Assets (Geographic) [Line Items]
Long-Lived Assets	92	88
Brazil [Member]
Long-Lived Assets (Geographic) [Line Items]
Long-Lived Assets	80	64
Canada [Member]
Long-Lived Assets (Geographic) [Line Items]
Long-Lived Assets	58	52
Other international [Member]
Long-Lived Assets (Geographic) [Line Items]
Long-Lived Assets	$ 182	$ 231

Changes in Accumulated Other 92

Changes in Accumulated Other Comprehensive Income (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Other Comprehensive Income (Loss), Pension and Other Postretirement Benefit Plans, Net Unamortized Gain (Loss) Arising During Period, Net of Tax	$ (1)	$ 0	$ 4
Other Comprehensive Income (Loss), Foreign Currency Transaction and Translation Adjustment, Net of Tax	(23)	(88)	(61)
Changes in Accumulated Other Comprehensive Income [Roll Forward]
Accumulated Other Comprehensive Income (Loss), Net of Tax	(15)	73
Other comprehensive income before reclassifications, net of tax	(24)	(88)
Other Comprehensive (Income) Loss, Pension and Other Postretirement Benefit Plans, Adjustment, before Reclassification Adjustments, Net of Tax		0
Accumulated Other Comprehensive Income (Loss), Net of Tax	$ (39)	(15)	73
Pension Plan, Defined Benefit [Member]
Changes in Accumulated Other Comprehensive Income [Roll Forward]
Accumulated Other Comprehensive Income (Loss), Net of Tax		4
Accumulated Other Comprehensive Income (Loss), Net of Tax			4
Foreign Currency Translation Gains Losses [Member]
Changes in Accumulated Other Comprehensive Income [Roll Forward]
Accumulated Other Comprehensive Income (Loss), Net of Tax		$ 69
Accumulated Other Comprehensive Income (Loss), Net of Tax			$ 69

Guarantor Non-Guarantor Subsi93

Guarantor Non-Guarantor Subsidiary Financial Information Level 4 (Details) - Consolidating Balance Sheets - USD ($) $ in Millions	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Current assets
Cash and cash equivalents (including restricted cash)	$ 196	$ 236
Short-term investments	0	0
Accounts receivable, net	390	450
Intercompany accounts receivable	0	0
Intercompany loans receivable - current portion	0	0
Finished and in-process goods	199	218
Raw materials and supplies	88	90
Other current assets	45	53
Total current assets	918	1,047
Investment in unconsolidated entities	18	36
Deferred income taxes	10	13
Other assets, net	43	48
Intercompany loans receivable	0	0
Property, Plant and Equipment, Net	893	1,051
Goodwill	121	122	$ 119
Other intangible assets, net	52	65
Total assets	2,055	2,382
Current liabilities
Accounts and drafts payable	368	386
Intercompany accounts payable	0	0
Debt payable within one year	107	80
Intercompany loans payable within one year	0	0
Interest payable	70	82
Income taxes payable	13	15
Accrued payroll and incentive compensation	55	78
Other current liabilities	159	123
Total current liabilities	772	764
Long-term debt	3,397	3,698
Intercompany loans payable	0	0
Accumulated losses of unconsolidated subsidiaries in excess of investment	0	0
Long-term pension and post employment benefit obligations	246	224
Long-term deferred income taxes	13	12
Other long-term liabilities	166	161
Total liabilities	4,594	4,859
Total Momentive Specialty Chemicals Inc. shareholder’s (deficit) equity	(2,538)	(2,476)
Noncontrolling interest	(1)	(1)
Total deficit	(2,539)	(2,477)	$ (2,350)	$ (2,073)
Total liabilities and deficit	2,055	2,382
Momentive Specialty Chemicals Inc. [Member]
Current assets
Cash and cash equivalents (including restricted cash)	28	62
Short-term investments		0
Accounts receivable, net	119	115
Intercompany accounts receivable	106	132
Intercompany loans receivable - current portion	0	0
Finished and in-process goods	82	97
Raw materials and supplies	31	34
Other current assets	26	29
Total current assets	392	469
Investment in unconsolidated entities	93	117
Deferred income taxes	0	0
Other assets, net	17	21
Intercompany loans receivable	1,050	1,269
Property, Plant and Equipment, Net	448	559
Goodwill	65	65
Other intangible assets, net	41	49
Total assets	2,106	2,549
Current liabilities
Accounts and drafts payable	142	148
Intercompany accounts payable	60	154
Debt payable within one year	6	6
Intercompany loans payable within one year	175	174
Interest payable	69	80
Income taxes payable	6	7
Accrued payroll and incentive compensation	28	43
Other current liabilities	110	73
Total current liabilities	596	685
Long-term debt	3,378	3,656
Intercompany loans payable	180	93
Accumulated losses of unconsolidated subsidiaries in excess of investment	339	429
Long-term pension and post employment benefit obligations	42	45
Long-term deferred income taxes	4	6
Other long-term liabilities	105	111
Total liabilities	4,644	5,025
Total Momentive Specialty Chemicals Inc. shareholder’s (deficit) equity	(2,538)	(2,476)
Noncontrolling interest	0	0
Total deficit	(2,538)	(2,476)
Total liabilities and deficit	2,106	2,549
Combined Subsidiary Guarantors [Member]
Current assets
Cash and cash equivalents (including restricted cash)	0	0
Short-term investments		0
Accounts receivable, net	1	1
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	1
Investment in unconsolidated entities	13	28
Deferred income taxes	0	0
Other assets, net	6	6
Intercompany loans receivable	0	6
Property, Plant and Equipment, Net	0	0
Goodwill	0	0
Other intangible assets, net	0	0
Total assets	20	41
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	0	6
Accumulated losses of unconsolidated subsidiaries in excess of investment	106	130
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	106	136
Total Momentive Specialty Chemicals Inc. shareholder’s (deficit) equity	(86)	(95)
Noncontrolling interest	0	0
Total deficit	(86)	(95)
Total liabilities and deficit	20	41
Combined Non-Guarantor Subsidiaries [Member]
Current assets
Cash and cash equivalents (including restricted cash)	168	174
Short-term investments		0
Accounts receivable, net	270	334
Intercompany accounts receivable	60	154
Intercompany loans receivable - current portion	175	174
Finished and in-process goods	117	121
Raw materials and supplies	57	56
Other current assets	19	24
Total current assets	866	1,037
Investment in unconsolidated entities	18	21
Deferred income taxes	10	13
Other assets, net	20	21
Intercompany loans receivable	180	108
Property, Plant and Equipment, Net	445	492
Goodwill	56	57
Other intangible assets, net	11	16
Total assets	1,606	1,765
Current liabilities
Accounts and drafts payable	226	238
Intercompany accounts payable	106	132
Debt payable within one year	101	74
Intercompany loans payable within one year	0	0
Interest payable	1	2
Income taxes payable	7	8
Accrued payroll and incentive compensation	27	35
Other current liabilities	49	50
Total current liabilities	517	539
Long-term debt	19	42
Intercompany loans payable	1,050	1,284
Accumulated losses of unconsolidated subsidiaries in excess of investment	0	0
Long-term pension and post employment benefit obligations	204	179
Long-term deferred income taxes	9	6
Other long-term liabilities	61	50
Total liabilities	1,860	2,100
Total Momentive Specialty Chemicals Inc. shareholder’s (deficit) equity	(253)	(334)
Noncontrolling interest	(1)	(1)
Total deficit	(254)	(335)
Total liabilities and deficit	1,606	1,765
Consolidated [Member]
Current liabilities
Noncontrolling interest		(1)
Total deficit		(2,477)
Consolidation, 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	(166)	(286)
Intercompany loans receivable - current portion	(175)	(174)
Finished and in-process goods	0	0
Raw materials and supplies	0	0
Other current assets	0	0
Total current assets	(341)	(460)
Investment in unconsolidated entities	(106)	(130)
Deferred income taxes	0	0
Other assets, net	0	0
Intercompany loans receivable	(1,230)	(1,383)
Property, Plant and Equipment, Net	0	0
Goodwill	0	0
Other intangible assets, net	0	0
Total assets	(1,677)	(1,973)
Current liabilities
Accounts and drafts payable	0	0
Intercompany accounts payable	(166)	(286)
Debt payable within one year	0	0
Intercompany loans payable within one year	(175)	(174)
Interest payable	0	0
Income taxes payable	0	0
Accrued payroll and incentive compensation	0	0
Other current liabilities	0	0
Total current liabilities	(341)	(460)
Long-term debt	0	0
Intercompany loans payable	(1,230)	(1,383)
Accumulated losses of unconsolidated subsidiaries in excess of investment	(445)	(559)
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	(2,016)	(2,402)
Total Momentive Specialty Chemicals Inc. shareholder’s (deficit) equity	339	429
Noncontrolling interest	0	0
Total deficit	339	429
Total liabilities and deficit	$ (1,677)	$ (1,973)

Guarantor Non-Guarantor Subsi94

Guarantor Non-Guarantor Subsidiary Financial Information Level 4 (Details) - Consolidating Statement of Operations - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Net sales	$ 3,438	$ 4,140	$ 5,137
Cost of sales	3,038	3,540	4,576
Gross profit	400	600	561
Selling, general and administrative expense	328	306	399
Asset and goodwill impairment	0	6	5
Gain (Loss) on Disposition of Business	(240)	0	0
Business realignment costs	55	16	47
Other operating expense (income), net	(13)	12	(8)
Operating income	244	260	118
Interest expense, net	(310)	326	308
Intercompany interest expense (income)	0	0	0
Gain (loss) on extinguishment of debt	(48)	(41)	0
Other non-operating (income) expense, net	7	(3)	32
(Loss) income from continuing operations before income tax and earnings from unconsolidated entities	(11)	(22)	(222)
Income tax (benefit) expense	38	34	22
Income (Loss) from Continuing Operations, Including Portion Attributable to Noncontrolling Interest	49	56	244
Earnings from unconsolidated entities, net of taxes	11	17	20
Net income from continuing operations		(39)	(224)
Net Income (Loss), Including Portion Attributable to Noncontrolling Interest	(38)	(39)	(224)
Net Income (Loss) Attributable to Noncontrolling Interest	0	(1)	1
Net income	(38)	(40)	(223)
Comprehensive income (loss)	(62)	(128)	(280)
Momentive Specialty Chemicals Inc. [Member]
Net sales	1,449	1,715	2,259
Cost of sales	1,370	1,528	2,001
Gross profit	79	187	258
Selling, general and administrative expense	142	134	102
Asset and goodwill impairment		0	0
Gain (Loss) on Disposition of Business	(188)
Business realignment costs	39	7	31
Other operating expense (income), net	(18)	16	(11)
Operating income	68	30	136
Interest expense, net	(300)	317	300
Intercompany interest expense (income)	(72)	(80)	(92)
Gain (loss) on extinguishment of debt	(48)	(41)
Other non-operating (income) expense, net	(17)	94	101
(Loss) income from continuing operations before income tax and earnings from unconsolidated entities	(129)	(260)	(173)
Income tax (benefit) expense	(3)	(2)	(6)
Income (Loss) from Continuing Operations, Including Portion Attributable to Noncontrolling Interest	(126)	258	167
Earnings from unconsolidated entities, net of taxes	88	218	(56)
Net income from continuing operations		(40)	(223)
Net Income (Loss), Including Portion Attributable to Noncontrolling Interest	(38)
Net Income (Loss) Attributable to Noncontrolling Interest		0	0
Net income		(40)	(223)
Comprehensive income (loss)	(62)	(128)	(280)
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
Gain (Loss) on Disposition of Business	0
Business realignment costs	0	0	0
Other operating expense (income), net	(5)	0	(4)
Operating income	(5)	0	4
Interest expense, net	0	0	0
Intercompany interest expense (income)	0	0	(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	(5)	0	5
Income tax (benefit) expense	0	0	0
Income (Loss) from Continuing Operations, Including Portion Attributable to Noncontrolling Interest	(5)	0	5
Earnings from unconsolidated entities, net of taxes	31	132	31
Net income from continuing operations		132	36
Net Income (Loss), Including Portion Attributable to Noncontrolling Interest	26
Net Income (Loss) Attributable to Noncontrolling Interest		0	0
Net income		132	36
Comprehensive income (loss)	25	133	35
Combined Non-Guarantor Subsidiaries [Member]
Net sales	2,171	2,603	3,109
Cost of sales	1,850	2,190	2,806
Gross profit	321	413	303
Selling, general and administrative expense	186	172	297
Asset and goodwill impairment		6	5
Gain (Loss) on Disposition of Business	(52)
Business realignment costs	16	9	16
Other operating expense (income), net	10	(4)	7
Operating income	181	230	(22)
Interest expense, net	(10)	9	8
Intercompany interest expense (income)	72	80	93
Gain (loss) on extinguishment of debt	0	0
Other non-operating (income) expense, net	24	(97)	(69)
(Loss) income from continuing operations before income tax and earnings from unconsolidated entities	123	238	(54)
Income tax (benefit) expense	41	36	28
Income (Loss) from Continuing Operations, Including Portion Attributable to Noncontrolling Interest	82	(202)	(82)
Earnings from unconsolidated entities, net of taxes	5	1	5
Net income from continuing operations		203	(77)
Net Income (Loss), Including Portion Attributable to Noncontrolling Interest	87
Net Income (Loss) Attributable to Noncontrolling Interest		(1)	1
Net income		202	(76)
Comprehensive income (loss)	66	156	(81)
Consolidation, Eliminations [Member]
Net sales	(182)	(178)	(231)
Cost of sales	(182)	(178)	(231)
Gross profit	0	0	0
Selling, general and administrative expense	0	0	0
Asset and goodwill impairment		0	0
Gain (Loss) on Disposition of Business	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	(113)	(334)	40
Net income from continuing operations		(334)	40
Net Income (Loss), Including Portion Attributable to Noncontrolling Interest	(113)
Net Income (Loss) Attributable to Noncontrolling Interest		0	0
Net income		(334)	40
Comprehensive income (loss)	$ (91)	$ (289)	$ 46

Guarantor Non-Guarantor Subsi95

Guarantor Non-Guarantor Subsidiary Financial Information Level 4 (Details) - Consolidating Statement of Cash Flows - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Net cash provided by (used in) operating activities	$ (20)	$ 213	$ (50)
Cash flows provided by (used in) investing activities
Capital expenditures	(140)	(175)	(183)
Payments to Acquire Businesses, Net of Cash Acquired	0	(7)	(64)
Capitalized interest	(1)	(4)	0
Proceeds from the sale of investments, net		(6)
Proceeds from the sale of (purchases of) debt securities, net	0	6	(1)
Proceeds from the dispositions, net	281	0	0
Cash received on buyers note	75	0	0
Change in restricted cash	(9)	8	(3)
disbursement of affiliated loan			(50)
repayment of affiliated loan			(50)
Investments in and Advances to Affiliates, Dividends or Interest	1	0	2
Proceeds from sale of assets	5	17	20
Capital contribution to subsidiary	0	0	0
Return of capital from subsidiary from sales of accounts receivable	0	0	0
Net cash (used in) provided by investing activities	210	(155)	(233)
Cash flows (used in) provided by financing activities
Net short-term debt (repayments) borrowings	(22)	(3)	21
Borrowings of long-term debt	644	523	391
Repayments of long-term debt	(856)	485	343
Repayment of advance from affiliates			0
Net Intercompany Loan Borrowings (Repayments)	0	0	0
Capital contribution from parent	0	0
Long-term debt and credit facility financing fees	(1)	(11)	0
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	(235)	24	69
Effect of exchange rates on cash and cash equivalents	(4)	(10)	(9)
Decrease in cash and cash equivalents	(49)	72	(223)
Cash and cash equivalents (unrestricted) at beginning of period	228	156	379
Cash and cash equivalents (unrestricted) at end of period	179	228	156
Momentive Specialty Chemicals Inc. [Member]
Net cash provided by (used in) operating activities	(202)	(295)	(426)
Cash flows provided by (used in) investing activities
Capital expenditures	67	(91)	(89)
Payments to Acquire Businesses, Net of Cash Acquired		0	(52)
Capitalized interest	(1)	(3)
Proceeds from the sale of investments, net		0
Proceeds from the sale of (purchases of) debt securities, net			0
Proceeds from the dispositions, net	147
Cash received on buyers note	75
Change in restricted cash	0	0	0
disbursement of affiliated loan			0
repayment of affiliated loan			0
Investments in and Advances to Affiliates, Dividends or Interest	(1)		0
Proceeds from sale of assets	0	0	20
Capital contribution to subsidiary	13	(25)	(30)
Return of capital from subsidiary from sales of accounts receivable	95	278	350
Net cash (used in) provided by investing activities	235	159	199
Cash flows (used in) provided by financing activities
Net short-term debt (repayments) borrowings	(1)	0	7
Borrowings of long-term debt	360	500	295
Repayments of long-term debt	(601)	445	256
Repayment of advance from affiliates			0
Net Intercompany Loan Borrowings (Repayments)	(176)	(131)	(34)
Capital contribution from parent	0	0
Long-term debt and credit facility financing fees	1	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	(67)	175	80
Effect of exchange rates on cash and cash equivalents	0	0	0
Decrease in cash and cash equivalents	(34)	39	(147)
Cash and cash equivalents (unrestricted) at beginning of period	62	23	170
Cash and cash equivalents (unrestricted) at end of period	28	62	23
Combined Subsidiary Guarantors [Member]
Net cash provided by (used in) operating activities	4	19	14
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 investments, net		0
Proceeds from the sale of (purchases of) debt securities, net			0
Proceeds from the dispositions, net	0
Cash received on buyers note	0
Change in restricted cash	0	0	0
disbursement of affiliated loan			0
repayment of affiliated loan			0
Investments in and Advances to Affiliates, Dividends or Interest	0		0
Proceeds from sale of assets	0	0	0
Capital contribution to subsidiary	9	(17)	(20)
Return of capital from subsidiary from sales of accounts receivable	0	0	0
Net cash (used in) provided by investing activities	(9)	(17)	(20)
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	0
Capital contribution from parent	9	17
Long-term debt and credit facility financing fees	0	0
Common stock dividends paid	4	(19)
Return of capital to parent			(14)
Return of capital to parent from sales of accounts receivable	0	0	0
Net cash used in financing activities	5	(2)	6
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	182	508	376
Cash flows provided by (used in) investing activities
Capital expenditures	73	(84)	(94)
Payments to Acquire Businesses, Net of Cash Acquired		(7)	(12)
Capitalized interest	0	(1)
Proceeds from the sale of investments, net		(6)
Proceeds from the sale of (purchases of) debt securities, net			(1)
Proceeds from the dispositions, net	134
Cash received on buyers note	0
Change in restricted cash	(9)	8	(3)
disbursement of affiliated loan			(50)
repayment of affiliated loan			(50)
Investments in and Advances to Affiliates, Dividends or Interest	0		2
Proceeds from sale of assets	5	17	0
Capital contribution to subsidiary	0	0	0
Return of capital from subsidiary from sales of accounts receivable	0	0	0
Net cash (used in) provided by investing activities	57	(61)	(112)
Cash flows (used in) provided by financing activities
Net short-term debt (repayments) borrowings	(21)	(3)	14
Borrowings of long-term debt	284	23	96
Repayments of long-term debt	(255)	(40)	(87)
Repayment of advance from affiliates			30
Net Intercompany Loan Borrowings (Repayments)	(176)	(131)	(34)
Capital contribution from parent	13	25
Long-term debt and credit facility financing fees	0	0
Common stock dividends paid	0	0
Return of capital to parent			0
Return of capital to parent from sales of accounts receivable	(95)	278	350
Net cash used in financing activities	(250)	(404)	(331)
Effect of exchange rates on cash and cash equivalents	(4)	(10)	(9)
Decrease in cash and cash equivalents	(15)	33	(76)
Cash and cash equivalents (unrestricted) at beginning of period	166	133	209
Cash and cash equivalents (unrestricted) at end of period	151	166	133
Consolidation, Eliminations [Member]
Net cash provided by (used in) operating activities	(4)	(19)	(14)
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 investments, net		0
Proceeds from the sale of (purchases of) debt securities, net			0
Proceeds from the dispositions, net	0
Cash received on buyers note	0
Change in restricted cash	0	0	0
disbursement of affiliated loan			0
repayment of affiliated loan			0
Investments in and Advances to Affiliates, Dividends or Interest	0		0
Proceeds from sale of assets	0	0	0
Capital contribution to subsidiary	22	42	50
Return of capital from subsidiary from sales of accounts receivable	(95)	(278)	(350)
Net cash (used in) provided by investing activities	(73)	(236)	(300)
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			(50)
Net Intercompany Loan Borrowings (Repayments)	0	0	0
Capital contribution from parent	(22)	(42)
Long-term debt and credit facility financing fees	0	0
Common stock dividends paid	4	19
Return of capital to parent			14
Return of capital to parent from sales of accounts receivable	(95)	(278)	(350)
Net cash used in financing activities	77	255	314
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-20161

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	3,000,000
Foreign Currency Translation Gains Losses [Member]
Accumulated Other Comprehensive Income (Loss), Net of Tax	us-gaap_AccumulatedOtherComprehensiveIncomeLossNetOfTax	(19,000,000)
Accumulated Other Comprehensive Income (Loss), Net of Tax	us-gaap_AccumulatedOtherComprehensiveIncomeLossNetOfTax	$ (42,000,000)