CONDENSED CONSOLIDATED FINANCIAL STATEMENTS | 3 Months Ended | 9 Months Ended | 12 Months Ended |
Sep. 30, 2013 | Sep. 30, 2012 | Sep. 30, 2013 | Sep. 30, 2012 | Dec. 31, 2012 |
Condensed Financial Information of Parent Company Only Disclosure [Abstract] | | | | | |
Condensed Financial Information of Parent Company Only Disclosure [Text Block] | OWENS CORNING AND SUBSIDIARIES | OWENS CORNING AND SUBSIDIARIES | 19. CONDENSED CONSOLIDATING FINANCIAL STATEMENTS | OWENS CORNING AND SUBSIDIARIES | | OWENS CORNING AND SUBSIDIARIES |
CONSOLIDATING STATEMENT OF EARNINGS | CONSOLIDATING STATEMENT OF EARNINGS | | CONSOLIDATING STATEMENT OF EARNINGS | | CONDENSED CONSOLIDATING BALANCE SHEET |
FOR THE THREE MONTHS ENDED SEPTEMBER 30, 2013 | FOR THE THREE MONTHS ENDED SEPTEMBER 30, 2012 | The following Condensed Consolidating Financial Statements present the financial information required with respect to those entities which guarantee certain of the Company's debt. The Condensed Consolidating Financial Statements are presented on the equity method. Under this method, the investments in subsidiaries are recorded at cost and adjusted for the Company's share of the subsidiaries' cumulative results of operations, capital contributions, distributions and other equity changes. The principal elimination entries eliminate investment in subsidiaries and intercompany balances and transactions. | FOR THE NINE MONTHS ENDED SEPTEMBER 30, 2012 | | AS OF DECEMBER 31, 2012 |
(in millions) | (in millions) | Guarantor and Nonguarantor Financial Statements | (in millions) | | (in millions) |
| | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | The Senior Notes and the Senior Revolving Credit Facility are guaranteed, fully, unconditionally and jointly and severally, by each of Owens Corning's current and future 100% owned material domestic subsidiaries that is a borrower or a guarantor under Owens Corning's Credit Agreement, which permits changes to the named guarantors in certain situations (collectively, the “Guarantor Subsidiaries”). The remaining subsidiaries have not guaranteed the Senior Notes and the Senior Revolving Credit Facility (collectively, the “Nonguarantor Subsidiaries”). | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | |
| | Parent | | Guarantor Subsidiaries | | Non-Guarantor Subsidiaries | | Eliminations | | Consolidated | | | Parent | | Guarantor Subsidiaries | | Non-Guarantor Subsidiaries | | Eliminations | | Consolidated | | | | Parent | | Guarantor Subsidiaries | | Non-Guarantor Subsidiaries | | Eliminations | | Consolidated | | ASSETS | Parent | | Guarantor Subsidiaries | | Non-Guarantor Subsidiaries | | Eliminations | | Consolidated |
NET SALES | $ | - | | $ | 921 | | $ | 497 | | $ | -98 | | $ | 1,320 | NET SALES | $ | - | | $ | 895 | | $ | 485 | | $ | -104 | | $ | 1,276 | OWENS CORNING AND SUBSIDIARIES | | NET SALES | $ | - | | $ | 2,846 | | $ | 1,461 | | $ | -294 | | $ | 4,013 | | CURRENT ASSETS | | | | | | | | | | | | | | |
COST OF SALES | | -3 | | | 739 | | | 429 | | | -98 | | | 1,067 | COST OF SALES | | -3 | | | 741 | | | 440 | | | -104 | | | 1,074 | CONSOLIDATING STATEMENT OF EARNINGS | | COST OF SALES | | - | | | 2,353 | | | 1,327 | | | -294 | | | 3,386 | | | Cash and cash equivalents | $ | - | | $ | 3 | | $ | 52 | | $ | - | | $ | 55 |
| | Gross margin | | 3 | | | 182 | | | 68 | | | - | | | 253 | | | Gross margin | | 3 | | | 154 | | | 45 | | | - | | | 202 | FOR THE NINE MONTHS ENDED SEPTEMBER 30, 2013 | | | | Gross margin | | - | | | 493 | | | 134 | | | - | | | 627 | | | Receivables, less allowances | | - | | | - | | | 600 | | | - | | | 600 |
OPERATING EXPENSES | | - | | | - | | | | | | | 1 | | | OPERATING EXPENSES | | 1 | | | 1 | | | 1 | | | 1 | | | | (in millions) | | OPERATING EXPENSES | | | | | | | | | | | | | 1 | | | | Due from affiliates | | - | | | 2,528 | | | - | | | -2,528 | | | - |
| Marketing and administrative expenses | | 25 | | | 68 | | | 35 | | | - | | | 128 | | Marketing and administrative expenses | | 24 | | | 58 | | | 33 | | | - | | | 115 | | | | | | | | | | | | | | | | | | | | Marketing and administrative expenses | | 86 | | | 190 | | | 104 | | | - | | | 380 | | | Inventories | | - | | | 473 | | | 313 | | | - | | | 786 |
| Science and technology expenses | | - | | | 13 | | | 6 | | | - | | | 19 | | Science and technology expenses | | - | | | 15 | | | 5 | | | - | | | 20 | | | Parent | | Guarantor Subsidiaries | | Non-Guarantor Subsidiaries | | Eliminations | | Consolidated | | | Science and technology expenses | | - | | | 47 | | | 13 | | | - | | | 60 | | | Other current assets | | 5 | | | 75 | | | 96 | | | - | | | 176 |
| Charges related to cost reduction actions | | - | | | - | | | 6 | | | - | 1 | | 6 | | Charges related to cost reduction actions | | - | | 1 | - | | | - | | | - | | | - | NET SALES | $ | - | | $ | 2,872 | | $ | 1,451 | | $ | -306 | | $ | 4,017 | | | Charges related to cost reduction actions | | - | | | - | | | 36 | | | - | | | 36 | | | | | Total current assets | | 5 | | | 3,079 | | | 1,061 | | | -2,528 | | | 1,617 |
| Other (income) expenses, net | | -10 | | | 4 | | | - | | | - | | | -6 | | Other (income) expenses, net | | -6 | | | 24 | | | -10 | | | - | | | 8 | COST OF SALES | | -7 | | | 2,340 | | | 1,257 | | | -306 | | | 3,284 | | | Other (income) expenses, net | | -25 | | | 34 | | | 10 | | | - | | | 19 | | Investment in subsidiaries | | 6,877 | | | 2,489 | | | 558 | | | -9,924 | | | - |
| | Total operating expenses | | 15 | | | 85 | | | 47 | | | - | | | 147 | | | Total operating expenses | | 18 | | | 97 | | | 28 | | | - | | | 143 | | | Gross margin | | 7 | | | 532 | | | 194 | | | - | | | 733 | | | | Total operating expenses | | 61 | | | 271 | | | 163 | | | - | | | 495 | | Due from affiliates | | - | | | 65 | | | 1,022 | | | -1,087 | | | - |
EARNINGS BEFORE INTEREST AND TAXES | | -12 | | | 97 | | | 21 | | | - | | | 106 | EARNINGS BEFORE INTEREST AND TAXES | | -15 | | | 57 | | | 17 | | | - | | | 59 | OPERATING EXPENSES | | | | | | | | | | | | | 1 | - | | EARNINGS BEFORE INTEREST AND TAXES | | -61 | | | 222 | | | -29 | | | - | | | 132 | | Property, plant and equipment, net | | 374 | | | 1,294 | | | 1,235 | | | - | | | 2,903 |
Interest expense, net | | 27 | | | - | | | 2 | | | - | | | 29 | Interest expense, net | | 27 | | | - | | | 2 | | | - | | | 29 | | Marketing and administrative expenses | | 89 | | | 202 | | | 104 | | | - | | | 395 | | Interest expense, net | | 76 | | | 2 | | | 7 | | | - | | | 85 | | Goodwill | | - | | | 1,068 | | | 75 | | | - | | | 1,143 |
EARNINGS BEFORE TAXES | | -39 | | | 97 | | | 19 | | | - | | | 77 | EARNINGS BEFORE TAXES | | -42 | | | 57 | | | 15 | | | - | | | 30 | | Science and technology expenses | | - | | | 43 | | | 14 | | | - | | | 57 | | EARNINGS BEFORE TAXES | | -137 | | | 220 | | | -36 | | | - | | | 47 | | Intangible assets | | - | | | 939 | | | 302 | | | -196 | | | 1,045 |
Less: Income tax expense (benefit) | | -16 | | | 32 | | | 10 | | | - | | | 26 | Less: Income tax expense (benefit) | | -16 | | | 11 | | | -9 | | | - | | | -14 | | Charges related to cost reduction actions | | - | | | - | | | 8 | | | - | | | 8 | | Less: Income tax expense (benefit) | | -52 | | | 56 | | | 4 | | | - | | | 8 | | Deferred income taxes | | 54 | | | 525 | | | 25 | | | - | | | 604 |
Equity in net earnings of subsidiaries | | 74 | | | 9 | | | - | | | -83 | | | - | Equity in net earnings of subsidiaries | | 70 | | | 25 | | | - | | | -95 | | | - | | Other (income) expenses, net | | -17 | | | - | | | 9 | | | - | | | -8 | | Equity in net earnings of subsidiaries | | 122 | | | -41 | | | - | | | -81 | | | - | | Other non-current assets | | 62 | | | 74 | | | 120 | | | - | | | 256 |
Equity in net earnings of affiliates | | - | | | - | | | - | | | - | 1 | | - | Equity in net earnings of affiliates | | - | | | -1 | | | 1 | | | - | | | - | | | Total operating expenses | | 72 | | | 245 | | | 135 | | | - | | | 452 | | Equity in net earnings of affiliates | | - | | | -1 | | | 1 | | | - | | | - | | TOTAL ASSETS | $ | 7,372 | | $ | 9,533 | | $ | 4,398 | | $ | -13,735 | | $ | 7,568 |
NET EARNINGS | | 51 | | | 74 | | | 9 | | | -83 | | | 51 | NET EARNINGS | | 44 | | | 70 | | | 25 | | | -95 | | | 44 | EARNINGS BEFORE INTEREST AND TAXES | | -65 | | | 287 | | | 59 | | | - | | | 281 | | NET EARNINGS | | 37 | | | 122 | | | -39 | | | -81 | | | 39 | | LIABILITIES AND EQUITY | | | | | | | | | | | | | | |
Less: Net earnings attributable to noncontrolling interests | | - | | | - | | | - | | | - | 1 | | - | Less: Net earnings attributable to noncontrolling interests | | - | | | - | | | - | | | - | 1 | | - | Interest expense, net | | 81 | | | 1 | | | 5 | | | - | | | 87 | | Less: Net earnings attributable to noncontrolling interests | | - | | | - | | | 2 | | | - | | | 2 | | CURRENT LIABILITIES | | | | | | | | | | | | | | |
NET EARNINGS ATTRIBUTABLE TO OWENS CORNING | $ | 51 | | $ | 74 | | $ | 9 | | $ | -83 | | $ | 51 | NET EARNINGS ATTRIBUTABLE TO OWENS CORNING | $ | 44 | | $ | 70 | | $ | 25 | | $ | -95 | | $ | 44 | EARNINGS BEFORE TAXES | | -146 | | | 286 | | | 54 | | | - | | | 194 | | NET EARNINGS ATTRIBUTABLE TO OWENS CORNING | $ | 37 | | $ | 122 | | $ | -41 | | $ | -81 | | $ | 37 | | | Accounts payable and accrued liabilities | $ | 8 | | $ | 620 | | $ | 279 | | $ | - | | $ | 907 |
OWENS CORNING AND SUBSIDIARIES | OWENS CORNING AND SUBSIDIARIES | Less: Income tax expense (benefit) | | -57 | | | 91 | | | 37 | | | - | | | 71 | | OWENS CORNING AND SUBSIDIARIES | | | Due to affiliates | | 1,419 | | | - | | | 1,109 | | | -2,528 | | | - |
CONSOLIDATING STATEMENT OF COMPREHENSIVE EARNINGS | CONSOLIDATING STATEMENT OF COMPREHENSIVE EARNINGS | Equity in net earnings of subsidiaries | | 211 | | | 16 | | | - | | | -227 | | | - | | CONSOLIDATING STATEMENT OF COMPREHENSIVE EARNINGS | | | Short-term debt | | - | | | - | | | 5 | | | - | | | 5 |
FOR THE THREE MONTHS ENDED SEPTEMBER 30, 2013 | FOR THE THREE MONTHS ENDED SEPTEMBER 30, 2012 | Equity in net earnings of affiliates | | - | | | - | | | - | | | - | 1 | | - | | FOR THE NINE MONTHS ENDED SEPTEMBER 30, 2012 | | | Long-term debt – current portion | | - | | | 2 | | | 2 | | | - | | | 4 |
(in millions) | (in millions) | NET EARNINGS | | 122 | | | 211 | | | 17 | | | -227 | | | 123 | | (in millions) | | | | | Total current liabilities | | 1,427 | | | 622 | | | 1,395 | | | -2,528 | | | 916 |
| | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | Less: Net earnings attributable to noncontrolling interests | | - | | | - | | | 1 | | | - | | | 1 | | | | | | | | | | | | | | | | | | | | Long-term debt, net of current portion | | 1,884 | | | 28 | | | 164 | | | - | | | 2,076 |
| | Parent | | Guarantor Subsidiaries | | Non-Guarantor Subsidiaries | | Eliminations | | Consolidated | | | Parent | | Guarantor Subsidiaries | | Non-Guarantor Subsidiaries | | Eliminations | | Consolidated | NET EARNINGS ATTRIBUTABLE TO OWENS CORNING | $ | 122 | | $ | 211 | | $ | 16 | | $ | -227 | | $ | 122 | | | | Parent | | Guarantor Subsidiaries | | Non-Guarantor Subsidiaries | | Eliminations | | Consolidated | | Due to affiliates | | - | | | 1,022 | | | 65 | | | -1,087 | | | - |
NET EARNINGS | $ | 51 | | $ | 74 | | $ | 9 | | $ | -83 | | $ | 51 | NET EARNINGS | $ | 44 | | $ | 70 | | $ | 25 | | $ | -95 | | $ | 44 | OWENS CORNING AND SUBSIDIARIES | | NET EARNINGS | $ | 37 | | $ | 122 | | $ | -39 | | $ | -81 | | $ | 39 | | Pension plan liability | | 331 | | | - | | | 149 | | | - | | | 480 |
Currency translation adjustment | | 15 | | | - | | | - | | | - | | | 15 | Currency translation adjustment | | 28 | | | - | | | - | | | - | | | 28 | CONSOLIDATING STATEMENT OF COMPREHENSIVE EARNINGS | | Currency translation adjustment | | 9 | | | - | | | - | | | - | | | 9 | | Other employee benefits liability | | - | | | 254 | | | 20 | | | - | | | 274 |
Pension and other postretirement adjustment (net of tax) | | 2 | 0 | | - | | | - | | | - | | | 2 | Pension and other postretirement adjustment (net of tax) | | -1 | | | - | 0.1 | | - | | | - | | | -1 | FOR THE NINE MONTHS ENDED SEPTEMBER 30, 2013 | | Pension and other postretirement adjustment (net of tax) | | -2 | | | - | 0.1 | | - | | | - | | | -2 | | Deferred income taxes | | - | | | - | | | 38 | | | - | | | 38 |
Deferred income (loss) on hedging (net of tax) | | - | | | - | | | - | | | - | 1 | | - | Deferred income (loss) on hedging (net of tax) | | 2 | | | - | | | - | | | - | | | 2 | (in millions) | | Deferred income (loss) on hedging (net of tax) | | 3 | | | - | | | - | | | - | | | 3 | | Other liabilities | | 192 | | | 172 | | | 41 | | | -196 | | | 209 |
COMPREHENSIVE EARNINGS | | 68 | | | 74 | | | 9 | | | -83 | | | 68 | COMPREHENSIVE EARNINGS | | 73 | | | 70 | | | 25 | | | -95 | | | 73 | | | | | | | | | | | | | | | | | | | COMPREHENSIVE EARNINGS | | 47 | | | 122 | | | -39 | | | -81 | | | 49 | | OWENS CORNING STOCKHOLDERS’ EQUITY | | | | | | | | | | | | | | |
Less: Comprehensive earnings attributable to noncontrolling interests | | - | | | - | | | - | | 1 | - | | | - | Less: Comprehensive earnings attributable to noncontrolling interests | | - | | -1 | - | | | - | | 1 | - | | | - | | | Parent | | Guarantor Subsidiaries | | Non-Guarantor Subsidiaries | | Eliminations | | Consolidated | | Less: Comprehensive earnings attributable to noncontrolling interests | | - | | 0.1 | - | | | 2 | | | - | | | 2 | | | Preferred stock | | - | 0 | | - | | | - | | | - | | | - |
COMPREHENSIVE EARNINGS ATTRIBUTABLE TO OWENS CORNING | $ | 68 | | $ | 74 | | $ | 9 | | $ | -83 | | $ | 68 | COMPREHENSIVE EARNINGS ATTRIBUTABLE TO OWENS CORNING | $ | 73 | | $ | 70 | | $ | 25 | | $ | -95 | | $ | 73 | NET EARNINGS | $ | 122 | | $ | 211 | | $ | 17 | | $ | -227 | | $ | 123 | | COMPREHENSIVE EARNINGS ATTRIBUTABLE TO OWENS CORNING | $ | 47 | | $ | 122 | | $ | -41 | | $ | -81 | | $ | 47 | | | Common stock | | 1 | | | - | | | - | | | - | | | 1 |
| | Currency translation adjustment | | -30 | | | - | | | - | | | - | | | -30 | | OWENS CORNING AND SUBSIDIARIES | | Additional paid in capital | | 3,925 | | | 6,541 | | | 2,062 | | | -8,603 | | | 3,925 |
| | Pension and other postretirement adjustment (net of tax) | | 11 | | | - | | | - | | | - | | | 11 | | CONDENSED CONSOLIDATING STATEMENT OF CASH FLOWS | | Accumulated earnings | | 451 | | | 894 | | | 427 | | | -1,321 | | | 451 |
| | Deferred income (loss) on hedging (net of tax) | | - | | | - | | | - | | | - | 1 | | - | | FOR THE NINE MONTHS ENDED SEPTEMBER 30, 2012 | | Accumulated other comprehensive deficit | | -364 | | | - | | | - | | | - | | | -364 |
| | COMPREHENSIVE EARNINGS | | 103 | | | 211 | | | 17 | | | -227 | | | 104 | | (in millions) | | Cost of common stock in treasury | | -475 | | | - | | | - | | | - | | | -475 |
| | Less: Comprehensive earnings attributable to noncontrolling interests | | - | | | - | | | 1 | | | - | | | 1 | | | | | | | | | | | | | | | | | | | | | | Total Owens Corning stockholders’ equity | | 3,538 | | | 7,435 | | | 2,489 | | | -9,924 | | | 3,538 |
| | COMPREHENSIVE EARNINGS ATTRIBUTABLE TO OWENS CORNING | $ | 103 | | $ | 211 | | $ | 16 | | $ | -227 | | $ | 103 | | | | | | Parent | | Guarantor Subsidiaries | | Non-Guarantor Subsidiaries | | Eliminations | | Consolidated | | Noncontrolling interests | | - | | | - | | | 37 | | | - | | | 37 |
| | OWENS CORNING AND SUBSIDIARIES | NET CASH FLOW PROVIDED BY OPERATING ACTIVITIES | $ | -64 | | $ | 37 | | $ | 120 | | $ | - | | $ | 93 | Total equity | | 3,538 | | | 7,435 | | | 2,526 | | | -9,924 | | | 3,575 |
| | CONDENSED CONSOLIDATING BALANCE SHEET | NET CASH FLOW USED FOR INVESTING ACTIVITIES | | | | | | | | | | | | | | | TOTAL LIABILITIES AND EQUITY | $ | 7,372 | | $ | 9,533 | | $ | 4,398 | | $ | -13,735 | | $ | 7,568 |
| | AS OF SEPTEMBER 30, 2013 | | | Additions to plant and equipment | | -22 | | | -123 | | | -90 | | | - | | | -235 | |
| | (in millions) | | | Proceeds from the sale of affiliates | | - | | | 5 | | | 7 | | | - | | | 12 | |
| | | | | | | | | | | | | | | | | | | | | | | Net cash flow used for investing activities | | -22 | | | -118 | | | -83 | | | - | | | -223 | |
| | ASSETS | Parent | | Guarantor Subsidiaries | | Non-Guarantor Subsidiaries | | Eliminations | | Consolidated | NET CASH FLOW PROVIDED BY FINANCING ACTIVITIES | | | | | | | | | | | | | | | |
| | CURRENT ASSETS | | | | | | | | | | | | | | | | | Proceeds from senior revolving credit and receivables securitization facilities | | 1,089 | | | - | | | 116 | | | - | | | 1,205 | |
| | | Cash and cash equivalents | $ | 1 | | $ | 4 | | $ | 46 | | $ | - | | $ | 51 | | | Payments on senior revolving credit and receivables securitization facilities | | -835 | | | - | | | -94 | | | - | | | -929 | |
| | | Receivables, less allowances | | - | | | - | | | 758 | | | - | | | 758 | | | Payments on long-term debt | | -4 | | | - | | | -9 | | | - | | | -13 | |
| | | Due from affiliates | | - | | | 2,726 | | | - | | | -2,726 | | | - | | | Net increase (decrease) in short-term debt | | -8 | | | - | | | -1 | | | - | | | -9 | |
| | | Inventories | | - | | | 510 | | | 324 | | | - | | | 834 | | | Purchases of noncontrolling interest | | - | | | -22 | | | - | | | | | | -22 | |
| | | Other current assets | | 43 | | | 132 | | | 95 | | | - | | | 270 | | | Purchase of treasury stock | | -113 | | | - | | | - | | | - | | | -113 | |
| | | | | Total current assets | | 44 | | | 3,372 | | | 1,223 | | | -2,726 | | | 1,913 | | | Other intercompany loans | | -52 | | | 103 | | | -51 | | | - | | | - | |
| | Investment in subsidiaries | | 7,105 | | | 2,405 | | | 558 | | | -10,068 | | | - | | | Other | | 9 | | | - | | | - | | | - | | | 9 | |
| | Due from affiliates | | - | | | 66 | | | 966 | | | -1,032 | | | - | | | | Net cash flow provided by financing activities | | 86 | | | 81 | | | -39 | | | - | . | . | 128 | |
| | Property, plant and equipment, net | | 359 | | | 1,293 | | | 1,253 | | | - | | | 2,905 | Effect of exchange rate changes on cash | | - | | | - | | | 1 | | | - | | | 1 | |
| | Goodwill | | - | | | 1,127 | | | 39 | | | - | | | 1,166 | Net decrease in cash and cash equivalents | | - | | | - | | | -1 | | | - | | | -1 | |
| | Intangible assets | | - | | | 1,017 | | | 283 | | | -254 | | | 1,046 | Cash and cash equivalents at beginning of period | | - | | | - | | | 52 | | | - | | | 52 | |
| | Deferred income taxes | | 60 | | | 405 | | | 17 | | | - | | | 482 | CASH AND CASH EQUIVALENTS AT END OF | | | | | | | | | | | | | | | |
| | Other non-current assets | | 20 | | | 68 | | | 127 | | | - | | | 215 | | PERIOD | $ | - | | $ | - | | $ | 51 | | $ | - | | $ | 51 | |
| | TOTAL ASSETS | $ | 7,588 | | $ | 9,753 | | $ | 4,466 | | $ | -14,080 | | $ | 7,727 | | |
| | LIABILITIES AND EQUITY | | | | | | | | | | | | | | | | |
| | CURRENT LIABILITIES | | | | | | | | | | | | | | | | |
| | | Accounts payable and accrued liabilities | $ | 31 | | $ | 599 | | $ | 308 | | $ | - | | $ | 938 | | |
| | | Due to affiliates | | 1,550 | | | - | | | 1,176 | | | -2,726 | | | - | | |
| | | Short-term debt | | - | | | - | | | 8 | | | - | | | 8 | | |
| | | Long-term debt – current portion | | - | | | 2 | | | 1 | | | - | | | 3 | | |
| | | | | Total current liabilities | | 1,581 | | | 601 | | | 1,493 | | | -2,726 | | | 949 | | |
| | Long-term debt, net of current portion | | 1,914 | | | 27 | | | 234 | | | - | | | 2,175 | | |
| | Due to affiliates | | - | | | 966 | | | 66 | | | -1,032 | | | - | | |
| | Pension plan liability | | 313 | | | - | | | 139 | | | - | | | 452 | | |
| | Other employee benefits liability | | - | | | 247 | | | 18 | | | - | | | 265 | | |
| | Deferred income taxes | | - | | | - | | | 35 | | | - | | | 35 | | |
| | Other liabilities | | 165 | | | 249 | | | 40 | | | -254 | | | 200 | | |
| | OWENS CORNING STOCKHOLDERS’ EQUITY | | | | | | | | | | | | | | | | |
| | | Preferred stock | | - | | | - | | | - | | | - | 1 | | - | | |
| | | Common stock | | 1 | | | - | | | - | | | - | | | 1 | | |
| | | Additional paid in capital | | 3,961 | | | 6,558 | | | 1,962 | | | -8,520 | | | 3,961 | | |
| | | Accumulated earnings | | 573 | | | 1,105 | | | 443 | | | -1,548 | | | 573 | | |
| | | Accumulated other comprehensive deficit | | -382 | | | - | | | - | | | - | | | -382 | | |
| | | Cost of common stock in treasury | | -538 | | | - | | | - | | | - | | | -538 | | |
| | | | Total Owens Corning stockholders’ equity | | 3,615 | | | 7,663 | | | 2,405 | | | -10,068 | | | 3,615 | | |
| | | Noncontrolling interests | | - | | | - | | | 36 | | | - | | | 36 | | |
| | Total equity | | 3,615 | | | 7,663 | | | 2,441 | | | -10,068 | | | 3,651 | | |
| | TOTAL LIABILITIES AND EQUITY | $ | 7,588 | | $ | 9,753 | | $ | 4,466 | | $ | -14,080 | | $ | 7,727 | | |
| | OWENS CORNING AND SUBSIDIARIES | | |
| | CONDENSED CONSOLIDATING STATEMENT OF CASH FLOWS | | |
| | FOR THE NINE MONTHS ENDED SEPTEMBER 30, 2013 | | |
| | (in millions) | | |
| | | | | | | | | | | | | | | | | | | | | |
| | | | | Parent | | Guarantor Subsidiaries | | Non-Guarantor Subsidiaries | | Eliminations | | Consolidated | | |
| | NET CASH FLOW PROVIDED BY OPERATING ACTIVITIES | $ | -63 | | $ | 105 | | $ | 121 | | $ | - | | $ | 163 | | |
| | NET CASH FLOW USED FOR INVESTING ACTIVITIES | | | | | | | | | | | | | | | | |
| | | | Additions to plant and equipment | | -5 | | | -70 | | | -124 | | | - | | | -199 | | |
| | | | Investment in subsidiaries and affiliates, net of cash acquired | | - | | | -51 | | | -11 | | | - | | | -62 | | |
| | | | Proceeds from Hurricane Sandy insurance claims | | - | | | 26 | | | - | | | | | | 26 | | |
| | | | Proceeds from the sale of affiliates | | - | | | - | | | 17 | | | - | 1 | | 17 | | |
| | | | Purchases of alloy | | - | | | - | | | -15 | | | - | | | -15 | | |
| | | | Proceeds from sale of alloy | | 16 | | | - | | | - | | | - | 1 | | 16 | | |
| | | | | Net cash flow used for investing activities | | 11 | | | -95 | | | -133 | | | - | | | -217 | | |
| | NET CASH FLOW PROVIDED BY FINANCING ACTIVITIES | | | | | | | | | | | | | | | | |
| | | | Proceeds from senior revolving credit and receivables securitization facilities | | 940 | | | - | | | 123 | | | - | | | 1,063 | | |
| | | | Payments on senior revolving credit and receivables securitization facilities | | -906 | | | - | | | -51 | | | - | | | -957 | | |
| | | | Payments on long-term debt | | - | | | - | | | -1 | | | - | | | -1 | | |
| | | | Net increase (decrease) in short-term debt | | - | | | - | | | 3 | | | - | | | 3 | | |
| | | | Purchases of treasury stock | | -63 | | | - | | | - | | | - | | | -63 | | |
| | | | Other intercompany loans | | 75 | | | -9 | | | -66 | | | - | | | - | | |
| | | | Other | | 7 | | | - | | | - | | | - | | | 7 | | |
| | | | | Net cash flow provided by financing activities | | 53 | | | -9 | | | 8 | | | - | | | 52 | | |
| | Effect of exchange rate changes on cash | | - | | | - | | | -2 | | | - | | | -2 | | |
| | Net decrease in cash and cash equivalents | | 1 | | | 1 | | | -6 | | | - | | | -4 | | |
| | Cash and cash equivalents at beginning of period | | - | | | 3 | | | 52 | | | - | | | 55 | | |
| | CASH AND CASH EQUIVALENTS AT END OF | | | | | | | | | | | | | | | | |
| | | PERIOD | $ | 1 | | $ | 4 | | $ | 46 | | $ | - | | $ | 51 | | |
| | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | |