Owens Corning (OC) 10-Q23 Apr 142014 Q1 Quarterly reportFinancial data

Company Profile

Document_and_Entity_Informatio

Document and Entity Information	3 Months Ended
Document and Entity Information	Mar. 31, 2014
Document and Entity Information [Abstract]	'
Entity Registrant Name	'Owens Corning
Entity Central Index Key	'0001370946
Document Type	'10-Q
Document Period End Date	31-Mar-14
Document Fiscal Year Focus	'2014
Document Fiscal Period Focus	'Q1
Amendment Flag	'false
Current Fiscal Year End Date	'--12-31
Entity Well Known Seasoned Issuer	'Yes
Entity Voluntary Filers	'No
Entity Current Reporting Status	'Yes
Entity Filer Category	'Large Accelerated Filer
Entity Common Stock Shares Outstanding	117,752,374

CONSOLIDATED_STATEMENTS_OF_EAR

CONSOLIDATED STATEMENTS OF EARNINGS (USD $)	3 Months Ended
In Millions, except Per Share data, unless otherwise specified	Mar. 31, 2014	Mar. 31, 2013
CONSOLIDATED STATEMENTS OF EARNINGS	'	'
NET SALES	$1,278	$1,350
COST OF SALES	1,044	1,137
Gross margin	234	213
OPERATING EXPENSES	'	'
Marketing and administrative expenses	132	133
Science and technology expenses	19	18
Charges related to cost reduction actions	12	1
Other expenses, net	-37	4
Total operating expenses	126	156
Earnings before interest and taxes	108	57
Interest expense, net	27	29
EARNINGS BEFORE TAXES	81	28
Less: Income tax expense (benefit)	-39	6
Equity in net earnings of affiliates	0	0
NET EARNINGS	120	22
Less: Net earnings attributable to noncontrolling interests	0	0
NET EARNINGS ATTRIBUTABLE TO OWENS CORNING	$120	$22
Earnings Per Share Abstract	'	'
Basic	$1.02	$0.19
Diluted	$1.01	$0.18
Weighted Average Common Shares [Abstract]	'	'
Basic	117.8	118.5
Diluted	118.7	119.6
dividend per share	$0.16	$0

CONSOLIDATED_STATEMENTS_OF_COM

CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME (USD $)	3 Months Ended
In Millions, unless otherwise specified	Mar. 31, 2014	Mar. 31, 2013
Statement Of Income And Comprehensive Income Abstract	'	'
NET EARNINGS	$120	$22
Other Comprehensive Income (Loss), Foreign Currency Transaction and Translation Adjustment, Net of Tax	-16	-21
Pension and other postretirement adjustment (net of tax)	3	2
Deferred loss on hedging transactions (net of tax)	0	2
Comprehensive Income, Net of Tax, Including Portion Attributable to Noncontrolling Interest, Total	107	5
Comprehensive Income Net Of Tax Attributable To Noncontrolling Interest	'	'
Comprehensive Income, Net of Tax, Attributable to Parent, Total	$107	$5

CONDENSED_CONSOLIDATED_BALANCE

CONDENSED CONSOLIDATED BALANCE SHEET (USD $)	Mar. 31, 2014		Dec. 31, 2013		Mar. 31, 2013	Dec. 31, 2012
In Millions, unless otherwise specified	Mar. 31, 2014		Dec. 31, 2013		Mar. 31, 2013	Dec. 31, 2012
CURRENT ASSETS	'		'		'	'
Cash and cash equivalents	$65		$57		$62	$55
Receivables, less allowances	942		683		'	'
Inventories	910		810		'	'
Assets held for sale - current	8		29		'	'
Other current assets	298		269		'	'
Total current assets	2,223		1,848		'	'
Property, plant and equipment, net	2,898		2,932		'	'
Goodwill balance	1,166		1,166		'	'
Intangible assets	1,039		1,040		'	'
Deferred income taxes	420		436		'	'
Other non-current assets	220		225		'	'
TOTAL ASSETS	7,966		7,647		'	'
CURRENT LIABILITIES	'		'		'	'
Accounts Payable and Accrued Liabilities, Current	957		988		'	'
Short-term debt	25		1		'	'
Long-term debt - current portion	4		3		'	'
Total current liabilities	986		992		'	'
Long-term debt, net of current portion	2,358		2,024		'	'
Pension plan liability	324		336		'	'
Other employee benefits liability	238		242		'	'
Deferred income tax liability	27		23		'	'
Other liabilities	134		200		'	'
Commitments and Contingencies	'		'		'	'
OWENS CORNING STOCKHOLDERS' EQUITY	'		'		'	'
Preferred stock	0	[1]	0	[1]	'	'
Additional paid in capital	3,936		3,938		'	'
Accumulated earnings (deficit)	756		655		'	'
Accumulated other comprehensive deficit	310		297		'	'
Cost of common stock in treasury (c)	-521	[2]	-504	[2]	'	'
Total Owens Corning stockholders' equity	3,862		3,793		'	'
Noncontrolling interest	37		37		'	'
Stockholders' Equity, Including Portion Attributable to Noncontrolling Interest	3,899		3,830		'	'
TOTAL LIABILITIES AND EQUITY	$7,966		$7,647		'	'

[1]	10 shares authorized; none issued or outstanding at Mar. 31, 2014, and Dec. 31, 2013
[2]	17.8 shares at Mar. 31, 2014, and 17.7 shares at Dec. 31, 2013

CONSOLIDATED_BALANCE_SHEETS_Pa

CONSOLIDATED BALANCE SHEETS (Parentheticals) (USD $)	Mar. 31, 2014	Dec. 31, 2013
In Millions, except Per Share data, unless otherwise specified	Mar. 31, 2014	Dec. 31, 2013
Consolidated Balance Sheets Parentheticals [Abstract]	'	'
Allowance for doubtful accounts	$14	$14
Preferred stock, par value	$0.01	$0.01
Preferred stock, authorized	10	10
Preferred stock, issued	0	0
Preferred stock, outstanding	0	0
Common stock, par value	$0.01	$0.01
Common stock, authorized	400	400
Common stock, issued	135.5	135.5
Common stock, outstanding	117.7	117.8
Treasury stock shares	17.8	17.7

CONSOLIDATED_STATEMENTS_OF_CAS

CONSOLIDATED STATEMENTS OF CASH FLOWS (USD $)	3 Months Ended
In Millions, unless otherwise specified	Mar. 31, 2014	Mar. 31, 2013
NET CASH FLOW PROVIDED BY (USED FOR) OPERATING ACTIVITIES	'	'
NET EARNINGS	$120	$22
Adjustments to reconcile net earnings to cash provided by (used for) operating activities:	'	'
Depreciation and amortization	76	78
Gain on sale of business and fixed assets	-45	0
Impairment of long-lived assets	0	0
Deferred income taxes	-45	0
Provision for pension and other employee benefits liabilities	5	6
Share Based Compensation	8	7
Other non-cash	-1	-2
Restricted cash	0	0
Change in working capital	-377	-271
Pension fund contribution	-14	-12
Payments for other employee benefits liabilities	-6	-5
Other	7	-2
Net cash flow provided by (used for) operating activities	-272	-179
NET CASH FLOW USED FOR INVESTING ACTIVITIES	'	'
Additions to plant and equipment	-51	-45
Payments to Acquire Businesses, Net of Cash Acquired	3	0
Net cash flow used for investing activities	-54	-45
Proceeds from Hurricane Sandy Insurance Claims	0	0
NET CASH FLOW PROVIDED BY (USED FOR) FINANCING ACTIVITIES	'	'
Proceeds from senior revolving credit and receivables securitization facilities	484	558
Payments on senior revolving credit and receivables securitization facilities	-149	-331
Proceeds from long-term debt	0	0
Payments on long-term debt	0	0
Net decrease in short-term debt	24	5
Purchase of treasury stock	-29	-8
Other Financing	5	8
Net cash flow provided by (used for) financing activities	335	232
Effect of exchange rate changes on cash	-1	-1
Net decrease in cash and cash equivalents	8	7
Cash and cash equivalents at beginning of period	57	55
Cash and cash equivalents at end of period	$65	$62

GENERAL

GENERAL	3 Months Ended
GENERAL	Mar. 31, 2014
General Disclosure [Abstract]	'
Accounting Changes and Error Corrections [Text Block]	'
	1. GENERAL

	Unless the context requires otherwise, the terms “Owens Corning,” “Company,” “we” and “our” in this report refer to Owens Corning, a Delaware corporation, and its subsidiaries.

	The Consolidated Financial Statements included in this report are unaudited, pursuant to certain rules and regulations of the Securities and Exchange Commission, and include, in the opinion of the Company, adjustments necessary for a fair statement of the results for the periods indicated, which, however, are not necessarily indicative of results which may be expected for the full year. The December 31, 2013, balance sheet data was derived from audited financial statements, but does not include all disclosures required by accounting principles generally accepted in the United States (U.S.). In connection with the Consolidated Financial Statements and Notes included in this report, reference is made to the Consolidated Financial Statements and Notes contained in the Company's 2013 annual report on Form 10-K. Certain reclassifications have been made to the periods presented for 2013 to conform to the classifications used in the periods presented for 2014.

SEGMENT_INFORMATION

SEGMENT INFORMATION	3 Months Ended
SEGMENT INFORMATION	Mar. 31, 2014
Segment Reporting [Abstract]	'
SEGMENT INFORMATION	'
	2. SEGMENT INFORMATION
	The Company has two reportable segments: Composites and Building Materials. Accounting policies for the segments are the same as those for the Company. The Company's reportable segments are defined as follows:

	Composites – comprised of our Reinforcements and Downstream businesses. Within the Reinforcements business, the Company manufactures, fabricates and sells glass reinforcements in the form of fiber. Within the Downstream business, the Company manufactures and sells glass fiber products in the form of fabrics, mat, veil and other specialized products.
	Building Materials – comprised of our Insulation and Roofing businesses. Within the Insulation business, the Company manufactures and sells fiberglass insulation into residential, commercial, industrial and other markets for both thermal and acoustical applications. It also manufactures and sells glass fiber pipe insulation, energy efficient flexible duct media, bonded and granulated mineral wool insulation, and foam insulation used in above- and below-grade construction applications. Within the Roofing business, the Company manufactures and sells residential roofing shingles, roofing system components and oxidized asphalt materials used in residential and commercial construction and specialty applications.
	NET SALES
	The following table summarizes our net sales by segment, geographic region and product group (in millions). External customer sales are attributed to geographic region based upon the location from which the product is shipped to the external customer.
			Three Months Ended
			Mar. 31,
			2014		2013
	Reportable Segments
	Composites		$	477	$	459
	Building Materials			852		937
		Total reportable segments		1,329		1,396
	Corporate eliminations			-51		-46
	NET SALES		$	1,278	$	1,350

	External Customer Sales by Geographic Region
	United States		$	889	$	964
	Europe			149		138
	Asia Pacific			137		138
	Other			103		110
	NET SALES		$	1,278	$	1,350

	Sales by Product Group
	Composites		$	477	$	459
	Insulation			355		330
	Roofing			497		607
	Corporate eliminations			-51		-46
	NET SALES		$	1,278	$	1,350
	Earnings Before Interest and Taxes

	Earnings before interest and taxes (“EBIT”) by segment consist of net sales less related costs and expenses and are presented on a basis that is used internally for evaluating segment performance. Certain items, such as general corporate expenses or income and certain other expense or income items, are excluded from the internal evaluation of segment performance. Accordingly, these items are not reflected in EBIT for our reportable segments and are included in the Corporate, Other and Eliminations category.
	The following table summarizes EBIT by segment (in millions):
			Three Months Ended
			Mar. 31,
			2014		2013
	Reportable Segments
	Composites		$	27	$	9
	Building Materials			81		98
		Total reportable segments	$	108	$	107
	Corporate, Other and Eliminations
	Gain on sale of Hangzhou manufacturing facility		$	45	$	-
	Charges related to cost reduction actions and related items (a)			-12		-9
	Net loss related to Hurricane Sandy			-2		-11
	General corporate expense and other			-31		-30
	EBIT		$	108	$	57

	For the three months ended March 31, 2014 and 2013, includes $12 million and $1 million, respectively, of charges related to cost reduction actions. The three month period ended March 31, 2013 also includes $8 million of other related items.

INVENTORIES

INVENTORIES	3 Months Ended
	Mar. 31, 2014
Inventories Abstract	'
INVENTORIES	'
	3. INVENTORIES

	Inventories consist of the following (in millions):
		Mar. 31,		Dec. 31,
		2014		2013
	Finished goods	$	659	$	580
	Materials and supplies		251		230
	Total inventories	$	910	$	810

DERIVATIVE_FINANCIAL_INSTRUMEN

DERIVATIVE FINANCIAL INSTRUMENTS	3 Months Ended
DERIVATIVE FINANCIAL INSTRUMENTS	Mar. 31, 2014
Derivative Instruments and Hedging Activities Disclosure [Abstract]	'
DERIVATIVE FINANCIAL INSTRUMENTS	'
	4. DERIVATIVE FINANCIAL INSTRUMENTS

	The Company is exposed to, among other risks, the impact of changes in commodity prices, foreign currency exchange rates, and interest rates in the normal course of business. The Company's risk management program is designed to manage the exposure and volatility arising from these risks, and utilizes derivative financial instruments to offset a portion of these risks. The Company uses derivative financial instruments only to the extent necessary to hedge identified business risks, and does not enter into such transactions for trading purposes.

	The Company generally does not require collateral or other security with counterparties to these financial instruments and is therefore subject to credit risk in the event of nonperformance; however, the Company monitors credit risk and currently does not anticipate nonperformance by other parties. Contracts with counterparties generally contain right of offset provisions. These provisions effectively reduce the Company's exposure to credit risk in situations where the Company has gain and loss positions outstanding with a single counterparty. It is the Company's policy to offset on the Consolidated Balance Sheets the amounts recognized for derivative instruments with any cash collateral arising from derivative instruments executed with the same counterparty under a master netting agreement. As of March 31, 2014, and December 31, 2013, the Company did not have any amounts on deposit with any of its counterparties, nor did any of its counterparties have any amounts on deposit with the Company.
	The following table presents the fair value and respective location of derivatives and hedging instruments on the Consolidated Balance Sheets (in millions):

					Fair Value at
					Mar. 31,		Dec. 31,
			Location		2014		2013
	Derivative assets designated as hedging instruments:
	Cash flow hedges:
		Natural gas, electricity, and foreign exchange contracts	Other current assets		$	2	$	1
		Amount of gain recognized in OCI (effective portion)	OCI		$	1	$	1

	Derivative liabilities designated as hedging instruments:
	Cash flow hedges:
			Accounts payable and
		Natural gas and electricity		accrued liabilities	$	1	$	-

	Fair value hedges:
			Accounts payable and
		Interest rate swaps		accrued liabilities	$	1	$	3

	Derivative assets not designated as hedging instruments:

		Foreign exchange contracts	Other current assets		$	1	$	-

	Derivative liabilities not designated as hedging instruments:
			Accounts payable and
		Foreign exchange contracts		accrued liabilities	$	1	$	1
	The following table presents the impact and respective location of derivative activities on the Consolidated Statements of Earnings (in millions):

									Three Months Ended
									Mar. 31,
					Location				2014		2013
	Derivative activity designated as hedging instruments:
	Natural gas and electricity:
		Amount of loss reclassified from OCI into earnings (effective portion)			Cost of Sales				$	-1	$	-

	Interest rate swaps:
		Amount of loss recognized in earnings			Interest expense				$	-	$	-

	Derivative activity not designated as hedging instruments:
	Natural gas and electricity:
		Amount of (gain) recognized in earnings			Other (income) expenses, net				$	-	$	-1

	Foreign currency exchange contract:
		Amount of (gain) loss recognized in earnings (a)			Other (income) expenses, net				$	-1	$	8

	(a)	Losses related to foreign currency derivatives were substantially offset by net revaluation impacts on foreign denominated balance sheet exposures, which were also recorded in other expenses.

	Cash Flow Hedges
	The Company uses forward and swap contracts, which qualify as cash flow hedges, to manage forecasted exposure to changes in foreign currency rates and commodity prices. The effective portion of the change in the fair value of cash flow hedges is deferred in accumulated OCI and is subsequently recognized in cost of sales on the Consolidated Statements of Earnings for commodity hedges, when the hedged item impacts earnings. Changes in the fair value of derivative assets and liabilities designated as hedging instruments are shown in other within operating activities on the Consolidated Statements of Cash Flows. Any portion of the change in fair value of derivatives designated as hedging instruments that is determined to be ineffective is recorded in other (income) expenses, net on the Consolidated Statements of Earnings.
	The Company currently has natural gas commodity derivatives designated as hedging instruments that mature within 15 months. The Company's policy for natural gas exposures is to hedge up to 75 percent of its total forecasted exposures for the next two months, up to 50 percent of its total forecasted exposures for the following four months, and lesser amounts for the remaining periods. Based on market conditions, approved variation from the standard policy may occur. The Company performs an analysis for effectiveness of its derivatives designated as hedging instruments at the end of each quarter based on the terms of the contract and the underlying item being hedged.
	As of March 31, 2014, $1 million of gains included in accumulated OCI on the Consolidated Balance Sheets relate to contracts that will impact earnings during the next 12 months. Transactions and events that are expected to occur over the next 12 months that will necessitate recognizing these deferred amounts include the recognition of the hedged item through earnings.

	Fair Value Hedges
	The Company manages its interest rate exposure by balancing the mixture of its fixed and variable rate instruments through interest rate swaps. The swaps are carried at fair value and recorded as other assets or liabilities, with the offset to long-term debt on the Consolidated Balance Sheets. Changes in the fair value of these swaps and that of the related debt are recorded in interest expense, net on the Consolidated Statements of Earnings.
	Other Derivatives
	The Company uses forward currency exchange contracts to manage existing exposures to foreign exchange risk related to assets and liabilities recorded on the Consolidated Balance Sheets. Gains and losses resulting from the changes in fair value of these instruments are recorded in other (income) expenses, net on the Consolidated Statements of Earnings.

GOODWILL_AND_OTHER_INTANGIBLE_

GOODWILL AND OTHER INTANGIBLE ASSETS	3 Months Ended
GOODWILL AND OTHER INTANGIBLE ASSETS	Mar. 31, 2014
Goodwill and Intangible Assets Disclosure [Abstract]	'
GOODWILL AND OTHER INTANGIBLE ASSETS	'
	5. GOODWILL AND OTHER INTANGIBLE ASSETS

	Intangible assets and goodwill consist of the following (in millions):


	Mar. 31, 2014			Weighted Average Useful Life	Gross Carrying Amount		Accumulated Amortization		Net Carrying Amount
	Amortizable intangible assets:
		Customer relationships		19	$	181	$	-70	$	111
		Technology		20		194		-76		118
		Franchise and other agreements		12		41		-17		24
	Indefinite-lived intangible assets:
		Trademarks				786		-		786
			Total intangible assets		$	1,202	$	-163	$	1,039
	Goodwill				$	1,166


	Dec. 31, 2013			Weighted Average Useful Life	Gross Carrying Amount		Accumulated Amortization		Net Carrying Amount
	Amortizable intangible assets:
		Customer relationships		19	$	181	$	-68	$	113
		Technology		20		194		-74		120
		Franchise and other agreements		14		37		-16		21
	Indefinite-lived intangible assets:
		Trademarks				786		-		786
			Total intangible assets		$	1,198	$	-158	$	1,040
	Goodwill				$	1,166
	Other Intangible Assets

	The Company expects the ongoing amortization expense for amortizable intangible assets to be approximately $23 million in each of the next five fiscal years. The Company's future cash flows are not materially impacted by its ability to extend or renew agreements related to our amortizable intangible assets.

	Goodwill

	The Company tests goodwill and indefinite-lived intangible assets for impairment during the fourth quarter of each year, or more frequently should circumstances change or events occur that would more likely than not reduce the fair value of a reporting unit below its carrying amount. No testing was deemed necessary in the first quarter of 2014.

PROPERTY_PLANT_AND_EQUIPMENT

PROPERTY, PLANT AND EQUIPMENT	3 Months Ended
PROPERTY, PLANT AND EQUIPMENT	Mar. 31, 2014
Property, Plant And Equipment [Abstract]	'
PROPERTY, PLANT AND EQUIPMENT	'
	6. PROPERTY, PLANT AND EQUIPMENT
	Property, plant and equipment consist of the following (in millions):
		Mar. 31,		Dec. 31,
		2014		2013
	Land	$	209	$	210
	Buildings and leasehold improvements		818		811
	Machinery and equipment		3,400		3,353
	Construction in progress		137		173
			4,564		4,547
	Accumulated depreciation		-1,666		-1,615
	Property, plant and equipment, net	$	2,898	$	2,932
	Machinery and equipment includes certain precious metals used in our production tooling, which comprise approximately 17 percent and 17 percent of total machinery and equipment as of March 31, 2014, and December 31, 2013, respectively. Precious metals used in our production tooling are depleted as they are consumed during the production process, which typically represents an annual expense of less than 3 percent of the outstanding carrying value.

ASSETS_AND_LIABILITIES_HELD_FO

ASSETS AND LIABILITIES HELD FOR SALE	3 Months Ended
ASSETS AND LIABILITIES HELD FOR SALE	Mar. 31, 2014
Discontinued Operations and Disposal Groups [Abstract]	'
Assets and Liabilities Held for Sale [Text Block]	'
	8. ASSETS HELD FOR SALE
	During 2013, the Company closed its Vado, Italy facility. The assets held for sale consisted of $8 million of Property, Plant and Equipment. There were no other assets or liabilities held for sale related to these facilities as of March 31, 2014.

WARRANTIES

WARRANTIES	3 Months Ended
WARRANTIES	Mar. 31, 2014
Warranties [Abstract]	'
WARRANTIES	'
	9. WARRANTIES
	The Company records a liability for warranty obligations at the date the related products are sold. Adjustments are made as new information becomes available. A reconciliation of the warranty liability is as follows (in millions):

				Three Months Ended
				Mar. 31, 2014
	Beginning balance		$	41
		Amounts accrued for current year		7
		Settlements of warranty claims		-5
	Ending balance		$	43

COST_REDUCTION_ACTIONS

COST REDUCTION ACTIONS	3 Months Ended
COST REDUCTION ACTIONS	Mar. 31, 2014
Restructuring and Related Activities [Abstract]	'
Restructuring and Related Activities Disclosure [Text Block]	'
	10. COST REDUCTION ACTIONS

	2014 Cost Reduction Actions

	We took actions in 2014 to reduce cost-to-serve in our Composites segment. These actions related to global workforce reductions and the termination of a contract with a utility services provider. In conjunction with these actions, the Company recorded $14 million in charges related to cost reduction actions for the three months ended March 31, 2014, of which $11 million is related to severance and $3 million is related to contract termination charges. Both items have been reported in charges related to cost reduction actions on the Consolidated Statements of Earnings.

	The following table summarizes the status of the unpaid liabilities from the Company's 2014 cost reduction actions (in millions):

		Beginning Balance Dec. 31, 2013		Costs Incurred		Payments		Ending Balance Mar. 31, 2014		Cumulative Charges Incurred


	Severance	$	-	$	11	$	1	$	10	$	11
	Contract termination		-		3		-		3		3
	Total	$	-	$	14	$	1	$	13	$	14
	2013 Cost Reduction Actions

	As a result of the Company's decision to divest its Composites glass reinforcements facility in Hangzhou, Peoples Republic of China discussed in Note 7 above to the Consolidated Financial Statements, we recorded $6 million in charges related to cost reduction actions on the Consolidated Statements of Earnings for the year ended December 31, 2013. In the first quarter of 2014, the Company revised its estimated total severance costs of this action by $2 million.
	The following table summarizes the status of the unpaid liabilities from the Company's 2013 cost reduction actions (in millions):

		Beginning Balance Dec. 31, 2013		Costs Incurred		Payments		Ending Balance Mar. 31, 2014		Cumulative Charges Incurred


	Severance	$	6	$	-2	$	4	$	-	$	4
	Total	$	6	$	-2	$	4	$	-	$	4
	2012 Cost Reduction Actions




	The following table summarizes the status of the unpaid liabilities from the Company's 2012 cost reduction actions (in millions):

		Beginning Balance Dec. 31, 2013		Costs Incurred		Payments		Ending Balance Mar. 31, 2014		Cumulative Charges Incurred


	Severance	$	26	$	-	$	2	$	24	$	53
	Total	$	26	$	-	$	2	$	24	$	53

DEBT

DEBT	3 Months Ended
	Mar. 31, 2014
Debt Disclosure [Abstract]	'
DEBT	'
	11. DEBT

	Details of the Company's outstanding long-term debt are as follows (in millions):

			Mar. 31,		Dec. 31,
			2014		2013
	6.50% senior notes, net of discount, due 2016		$	400	$	400
	9.00% senior notes, net of discount, due 2019			248		248
	4.20% senior notes, net of discount, due 2022			599		599
	7.00% senior notes, net of discount, due 2036			540		540
	Accounts receivable securitization facility, maturing in 2016			213		162
	Senior revolving credit facility, maturing in 2018			296		12
	Various capital leases, due through and beyond 2050			49		49
	Various floating rate debt, maturing through 2017			1		1
	Fair value adjustment to debt			16		16
	Total long-term debt			2,362		2,027
	Less – current portion			4		3
		Long-term debt, net of current portion	$	2,358	$	2,024
	Senior Notes

	The Company issued $600 million of 2022 senior notes on October 17, 2012. The proceeds of these notes were used to refinance $250 million of our 2016 senior notes, $100 million of our 2019 senior notes and pay down our Senior Revolving Credit Facility. Interest on the notes is payable semiannually in arrears on June 15 and December 15 each year, beginning on June 15, 2013.

	The Company issued $350 million of 2019 senior notes on June 3, 2009. On October 31, 2006, we issued $650 million of 2016 senior notes and $540 million of 2036 senior notes. The proceeds of these notes were used to pay certain unsecured and administrative claims, finance general working capital needs and for general corporate purposes.

	Collectively, the notes above are referred to as the “Senior Notes.” The Senior Notes are general unsecured obligations of the Company and rank pari passu with all existing and future senior unsecured indebtedness of the Company.
	The Senior Notes are fully and unconditionally guaranteed by each of the Company's current and future domestic subsidiaries that are a borrower or guarantor under the Company's Credit Agreement (as defined below). The guarantees are unsecured and rank equally in right of payment with all other existing and future senior unsecured indebtedness of the guarantors. The guarantees are effectively subordinated to existing and future secured debt of the guarantors to the extent of the assets securing that indebtedness.

	The Company has the option to redeem all or part of the Senior Notes at any time at a “make whole” redemption price. The Company is subject to certain covenants in connection with the issuance of the Senior Notes that it believes are usual and customary. The Company was in compliance with these covenants as of March 31, 2014.
	In the fourth quarter of 2011, the Company terminated interest rate swaps designated to hedge a portion of the 6.5 percent senior notes due 2016. The swaps were carried at fair value and recorded as other assets or liabilities, with a fair value adjustment to long-term debt on the Consolidated Balance Sheets. The fair value adjustment to debt will be amortized through 2016 as a reduction to interest expense in conjunction with the maturity date of the notes.
	On June 28, 2013, the Company entered into interest rate swap agreements effective July 1, 2013 to manage its interest rate exposure by swapping $100 million of fixed rate to variable rate exposure designated against our 4.2 percent senior notes due 2022. The swaps are carried at fair value and recorded as other assets or liabilities, with a fair value adjustment to long-term debt on the Consolidated Balance Sheets.
	Senior Credit Facilities

	In November 2013, the Company amended the credit agreement (the “Credit Agreement”) for the $800 million multi-currency senior revolving credit facility (the “Senior Revolving Credit Facility”) to extend the maturity to November 2018 and reduce the letters of credit sublimit to $100 million. The Senior Revolving Credit Facility includes both borrowings and letters of credit. Borrowings under the Senior Revolving Credit Facility may be used for general corporate purposes and working capital. The Company has the discretion to borrow under multiple options, which provide for varying terms and interest rates including the United States prime rate or LIBOR plus a spread.

	The Senior Revolving Credit Facility contains various covenants, including a maximum allowed leverage ratio and a minimum required interest expense coverage ratio that the Company believes are usual and customary for a senior unsecured credit agreement. The Company was in compliance with these covenants as of March 31, 2014.
	The Company had $4 million of letters of credit outstanding under the Senior Revolving Credit Facility at March 31, 2014.

	Receivables Securitization Facility

	Included in long-term debt on the Consolidated Balance Sheets are amounts outstanding under a Receivables Purchase Agreement (the “RPA”) that are accounted for as secured borrowings in accordance with ASC 860, Accounting for Transfers and Servicing. Owens Corning Sales, LLC and Owens Corning Receivables LLC, each a subsidiary of the Company, have a $250 million RPA with certain financial institutions. The securitization facility was amended in the third quarter of 2013 to extend maturity to July 2016 and to reduce the size of the facility to $200 million during the months of November, December, and January each year. At March 31, 2014, the Company utilized the full amount permitted under the terms of the receivables securitization facility. The Company had $38 million of letters of credit outstanding under the receivables securitization facility at March 31, 2014.

	The RPA contains various covenants, including a maximum allowed leverage ratio and a minimum required interest expense coverage ratio that the Company believes are usual and customary for a securitization facility. The Company was in compliance with these covenants as of March 31, 2014.
	Owens Corning Receivables LLC's sole business consists of the purchase or acceptance through capital contributions of trade receivables and related rights from Owens Corning Sales, LLC and the subsequent retransfer of or granting of a security interest in such trade receivables and related rights to certain purchasers party to the RPA. Owens Corning Receivables LLC is a separate legal entity with its own separate creditors who will be entitled, upon its liquidation, to be satisfied out of Owens Corning Receivables LLC's assets prior to any assets or value in Owens Corning Receivables LLC becoming available to Owens Corning Receivables LLC's equity holders. The assets of Owens Corning Receivables LLC are not available to pay creditors of the Company or any other affiliates of the Company or Owens Corning Sales, LLC.

	Short-Term Debt

	At March 31, 2014 and December 31, 2013, short-term borrowings were $25 million and $1 million, respectively. The short-term borrowings for both periods consisted of various operating lines of credit and working capital facilities. The weighted average interest rate on all short-term borrowings was approximately 6.0 percent for March 31, 2014 and 2.2 percent for December 31, 2013.

PENSION_PLANS_AND_OTHER_POSTRE

PENSION PLANS AND OTHER POSTRETIREMENT BENEFITS	3 Months Ended
PENSION PLANS AND OTHER POSTRETIREMENT BENEFITS	Mar. 31, 2014
Defined Benefit Pension Plans And Defined Benefit Postretirement Plans Disclosure Abstract	'
PENSION PLANS AND OTHER POSTRETIREMENT BENEFITS	'
	12. PENSION PLANS AND OTHER POSTRETIREMENT BENEFITS
	Pension Plans

	The Company sponsors defined benefit pension plans. Under the plans, pension benefits are based on an employee's years of service and, for certain categories of employees, qualifying compensation. Company contributions to these pension plans are determined by an independent actuary to meet or exceed minimum funding requirements. In our Non-U.S plans, the unrecognized cost of any retroactive amendments and actuarial gains and losses are amortized over the average future service period of plan participants expected to receive benefits. In our US plans, the unrecognized cost of any retroactive amendments and actuarial gains and losses are amortized over the average remaining life expectancy of the inactive participants as substantially all of the plan participants are inactive.

	The following tables provide information regarding pension expense recognized (in millions):

		Three Months Ended						Three Months Ended
		Mar. 31, 2014						Mar. 31, 2013
		U.S.		Non-U.S.		Total		U.S.		Non-U.S.		Total
	Components of Net Periodic Pension Cost
	Service cost	$	2	$	1	$	3	$	2	$	2	$	4
	Interest cost		12		6		18		11		5		16
	Expected return on plan assets		-14		-7		-21		-15		-6		-21
	Amortization of actuarial loss		2		1		3		4		1		5
	Net periodic pension cost	$	2	$	1	$	3	$	2	$	2	$	4
	The Company expects to contribute approximately $35 million in cash to the United States Pension Plans and another $20 million to non-United States plans during 2014. The Company made cash contributions of approximately $14 million to the plans during the three months ended March 31, 2014.
	Postemployment and Postretirement Benefits Other than Pension Plans

	The Company maintains healthcare and life insurance benefit plans for certain retired employees and their dependents. The health care plans in the United States are non-funded and pay either (1) stated percentages of covered medically necessary expenses, after subtracting payments by Medicare or other providers and after stated deductibles have been met, or (2) fixed amounts of medical expense reimbursement.
	The following table provides the components of net periodic benefit cost for aggregated United States and non-United States Plans for the periods indicated (in millions):
						Three Months Ended
						Mar. 31,
						2014		2013
	Components of Net Periodic Benefit Cost
	Service cost					$	1	$	1
	Interest cost						3		2
	Amortization of prior service cost						-1		-1
	Amortization of actuarial gain						-1		-
	Net periodic benefit cost					$	2	$	2

CONTINGENT_LIABILITIES_AND_OTH

CONTINGENT LIABILITIES AND OTHER MATTERS	3 Months Ended
CONTINGENT LIABILITIES AND OTHER MATTERS	Mar. 31, 2014
Commitments and Contingencies Disclosure [Abstract]	'
CONTINGENT LIABILITIES AND OTHER MATTERS TEXT BLOCK	'
	13. CONTINGENT LIABILITIES AND OTHER MATTERS
	Litigation
	The Company has nothing to report under this item.
	Environmental Matters
	We have been deemed by the Environmental Protection Agency (“EPA”) to be a Potentially Responsible Party (“PRP”) with respect to certain sites under the Comprehensive Environmental Response Compensation and Liability Act. We have also been deemed a PRP under similar state or local laws and in other instances other PRPs have brought suits against us as a PRP for contribution under such federal, state, or local laws. At March 31, 2014, we had environmental remediation liabilities as a PRP at 21 sites where we have a continuing legal obligation to either complete remedial actions or contribute to the completion of remedial actions as part of a group of PRPs. For these sites we estimate a reserve to reflect environmental liabilities that have been asserted or are probable of assertion, in which liabilities are probable and reasonably estimable. At March 31, 2014, our reserve for such liabilities was $4 million.
	Kearny, New Jersey Manufacturing Facility

	During the week of October 29, 2012, the Company experienced a flood at its Kearny, New Jersey manufacturing facility as a result of Hurricane Sandy. Our Roofing facility returned to full operating capacity in the third quarter of 2013 and we settled our insurance claims in December of 2013.

	In the first quarter of 2014, the Company incurred an additional $2 million in losses related to clean-up activities which are reported in Other (income) expenses, net on the Consolidated Statements of Earnings. The Company anticipates an additional $5 million in charges to be taken in the remainder of 2014 related to final repairs at our Asphalt facility. In the first quarter of 2013, the Company incurred $11 million in losses related to clean-up activities and business interruption losses which were reported in cost of sales on the Consolidated Statement of Earnings.

STOCK_COMPENSATION

STOCK COMPENSATION

3 Months Ended

Mar. 31, 2014

Disclosure of Compensation Related Costs, Share-based Payments [Abstract]

STOCK COMPENSATION

14. STOCK COMPENSATION

2013 Stock Plan

On April 18, 2013, the Company's stockholders approved the Owens Corning 2013 Stock Plan (the “2013 Stock Plan”) which replaced the 2010 Stock Plan. The 2013 Stock Plan authorizes grants of stock options, stock appreciation rights, restricted stock awards, restricted stock units, bonus stock awards and performance stock awards. Under the 2013 Stock Plan, 1.5 million shares of common stock may be granted in addition to the shares of Company common stock that rolled over from the 2010 Stock Plan as of April 18, 2013. Such shares of common stock include shares that were available but not granted, or which were granted but were not issued or delivered due to expiration, termination, cancellation or forfeiture of such awards. There will be no future grants made under the 2010 Stock Plan. At March 31, 2014 the number of shares remaining available under the 2013 Stock Plan for all stock awards was 2.4 million.

Stock Options

The Company has granted stock options under its stockholder approved stock plans. The Company calculates a weighted-average grant-date fair value using a Black-Scholes valuation model for options granted. Compensation expense for options is measured based on the fair market value of the option on the date of grant, and is recognized on a straight-line basis over a four year vesting period. In general, the exercise price of each option awarded was equal to the market price of the Company's common stock on the date of grant and an option's maximum term is 10 years. The volatility assumption was based on a benchmark study of our peers prior to 2014. Starting with the options granted in 2014 the volatility assumption was based on the company's historic volatility.

During the three months ended March 31, 2014, 374,500 stock options were granted with a weighted-average grant date fair value of $19.05. Assumptions used in the Company's Black-Scholes valuation model to estimate the grant date fair value were expected volatility of 50.85 percent, expected dividends of 0 percent, expected term of 6.25 years and a risk-free interest rate of 1.9 percent.

During the three months ended March 31, 2014 and 2013, the Company recognized expense of $1 million related to the Company's stock options. As of March 31, 2014, there was $13 million of total unrecognized compensation cost related to stock options. That cost is expected to be recognized over a weighted-average period of 3.08 years. The total aggregate intrinsic value of options outstanding as of March 31, 2014 and 2013 was $36 million and $31 million, respectively

The following table summarizes the Company's stock option activity for the three months ended Mar. 31, 2014:

Three Months Ended

Mar. 31, 2014

Number of Options

Weighted-Average Exercise Price

Beginning Balance

2,748,720

29.55

Granted

374,500

37.65

Exercised

-212,725

27.84

Forfeited

-2,925

36.52

Ending Balance

2,907,570

30.7

The following table summarizes information about the Company's options outstanding and exercisable:

Options Outstanding

Options Exercisable

Weighted-Average

Range of Exercise Prices

Options Outstanding

Remaining Contractual Life

Exercise Price

Number Exercisable at Mar. 31, 2014

Remaining Contractual Life

Exercise Price

$13.89- $42.16

2,907,570

5.81

30.7

2,052,570

4.51

27.75

Restricted Stock Awards and Restricted Stock Units

The Company has granted restricted stock awards and restricted stock units (collectively referred to as “restricted stock”) under its stockholder approved stock plans. Compensation expense for restricted stock is measured based on the market price of the stock at date of grant and is recognized on a straight-line basis over the four-year vesting period. Stock restrictions are subject to alternate vesting plans for death, disability, approved early retirement and involuntary termination, over various periods ending in 2019.

During the three months ended March 31, 2014 and 2013, the Company recognized expense of $4 million related to the Company's restricted stock. As of March 31, 2014, there was $36 million of total unrecognized compensation cost related to restricted stock. That cost is expected to be recognized over a weighted-average period of 3.01 years. The total fair value of shares vested during the three months ended March 31, 2014 and 2013 was $13 million, respectively.

Three Months Ended

Mar. 31, 2014

Number of Shares

Weighted-Average Grant-Date Fair Value

Beginning Balance

1,735,824

32.49

Granted

455,518

37.78

Vested

-388,629

33.39

Forfeited

-11,863

36.28

Ending Balance

1,790,850

33.61

Performance Stock Awards and Performance Stock Units

The Company has granted performance stock awards and performance stock units (collectively referred to as “PSUs”) as a part of its long-term incentive plan. Outstanding grants issued in 2013 forward will be fully settled in stock and outstanding grants issued in 2012 will be settled 50 percent in stock and 50 percent in cash. The amount of the stock and/or cash ultimately distributed is contingent on meeting various company or stockholder return goals.

Compensation expense for PSUs settled in stock is measured based on the grant date fair value and is recognized on a straight-line basis over the vesting period. Compensation expense for PSUs settled in cash is measured based on the fair value at the end of each quarter and is recognized on a straight-line basis over the vesting period. Vesting will be accelerated in the case of death or disability, and awards earned will be paid at the end of the three-year period.

In the first three months of 2014, the Company granted PSUs. The 2014 grants vest after a three-year period based on the Company's total stockholder return relative to the performance of the companies in the S&P 500 Index for the respective three-year period. The amount of stock distributed will vary from 0 percent to 200 percent of PSUs awarded depending on the relative stockholder return performance.

For all PSUs, during the three months ended March 31, 2014 and 2013, the Company recognized an expense of $2 million and $4 million, respectively. As of March 31, 2014, there was $17 million of total unrecognized compensation cost related to PSUs. That cost is expected to be recognized over a weighted-average period of 2.15 years.

A summary of the status of the Company's plans that had PSUs issued as of March 31, 2014, and changes during the three months ended March 31, 2014, are presented below:

Three Months Ended

Mar. 31, 2014

Number of PSUs

Weighted-Average Grant-Date Fair Value

Beginning Balance

410,500

53.04

Granted

248,950

44.43

Forfeited

-6,750

46.69

Ending Balance

652,700

49.82

2013 Employee Stock Purchase Plan

Owens Corning Employee Stock Purchase Plan ("ESPP") is a tax-qualified plan under Section 423 of the Internal Revenue Code. The purchase price of shares purchased under the ESPP is equal to 85 percent of the lower of the fair market value of shares of Owens Corning common stock at the beginning or ending of the offering period, which is a six-month period ending on May 31 and November 30 of each year. There are 1.9 million shares available for purchase under the ESPP as of its approval date. During the three months ended March 31, 2014, the Company had expense of $0.4 million. As of March 31, 2014, there was $1 million of total unrecognized compensation cost related to the ESPP.

EARNINGS_LOSS_PER_SHARE

EARNINGS (LOSS) PER SHARE	3 Months Ended
EARNINGS (LOSS) PER SHARE	Mar. 31, 2014
Earnings Per Share Abstract	'
EARNINGS (LOSS) PER SHARE	'
	15. EARNINGS PER SHARE

	The following table summarizes the number of shares outstanding as well as our basic and diluted earnings per-share (in millions, except per share amounts):

				Three Months Ended
				Mar. 31,
			2014		2013
	Net earnings attributable to Owens Corning		$	120	$	22

	Weighted average number of shares outstanding used for
		basic earnings per share		117.8		118.5
	Non-vested restricted and performance shares			0.4		0.6
	Options to purchase common stock			0.5		0.5
	Weighted average number of shares outstanding and common
		equivalent shares used for diluted earnings per share		118.7		119.6

	Earnings per common share attributable to Owens Corning
		common stockholders:
		Basic	$	1.02	$	0.19
		Diluted	$	1.01	$	0.18
	Basic earnings per share is calculated by dividing earnings attributable to Owens Corning by the weighted-average number of shares of the Company's common stock outstanding during the period. Outstanding shares consist of issued shares less treasury stock.
	On April 25, 2012, the Company announced a new share buy-back program under which the Company is authorized to repurchase up to 10 million shares of the Company's outstanding common stock (the “2012 Repurchase Program”). The 2012 Repurchase Program is in addition to the share buy-back program announced August 4, 2010, (the “2010 Repurchase Program” and collectively with the 2012 Repurchase Program, the “Repurchase Programs”). The Repurchase Programs authorize the Company to repurchase shares through the open market, privately negotiated, or other transactions. The actual number of shares repurchased will depend on timing, market conditions and other factors and will be at the Company's discretion. We repurchased 600 thousand shares of the Company's common stock for $26 million during the first quarter of 2014 under previously announced repurchase programs. As of March 31, 2014, 8 million shares remain available for repurchase under the authorized programs.

	For the three months ended March 31, 2014, the number of shares used in the calculation of diluted earnings per share did not include 0.5 million non-vested Restricted and Performance shares, and .7 million of options to purchase common stock due to their anti-dilutive effect.

	For the three months ended March 31, 2013, the number of shares used in the calculation of diluted earnings per share did not include 0.2 million non-vested restricted shares, 0.2 million options to purchase common stock, 17.5 million common equivalent shares from Series A Warrants or 7.8 million common equivalent shares from Series B Warrants due to their anti-dilutive effect.

FAIR_VALUE_MEASUREMENT

FAIR VALUE MEASUREMENT	3 Months Ended
FAIR VALUE MEASUREMENT	Mar. 31, 2014
Fair Value Disclosures [Abstract]	'
Fair Value Disclosures [Text Block]	'
	16. FAIR VALUE MEASUREMENT
	Items Measured at Fair Value
	The Company classifies and discloses assets and liabilities carried at fair value in one of the following three categories:
	Level 1: Quoted market prices in active markets for identical assets or liabilities.
	Level 2: Observable market based inputs or unobservable inputs that are corroborated by market data.
	Level 3: Unobservable inputs that are not corroborated by market data.
	The following table summarizes the fair values, and levels within the fair value hierarchy in which the fair value measurements fall, for assets and liabilities measured on a recurring basis as of March 31, 2014 (in millions):

			Total Measured at Fair Value		Quoted Prices in Active Markets for Identical Assets (Level 1)		Significant Other Observable Inputs (Level 2)		Significant Unobservable Inputs (Level 3)
	Assets:
	Cash equivalents	$	25	$	25	$	-	$	-
	Term deposits		6		6		-		-
	Derivative assets		3		-		3		-
	Total assets	$	34	$	31	$	3	$	-
	Liabilities:
	Derivative liabilities	$	-3	$	-	$	-3	$	-
	Total liabilities	$	-3	$	-	$	-3	$	-


	The following table summarizes the fair values, and levels within the fair value hierarchy in which the fair value measurements fall, for assets and liabilities measured on a recurring basis as of December 31, 2013 (in millions):

			Total Measured at Fair Value		Quoted Prices in Active Markets for Identical Assets (Level 1)		Significant Other Observable Inputs (Level 2)		Significant Unobservable Inputs (Level 3)
	Assets:
	Cash equivalents	$	20	$	20	$	-	$	-
	Term deposits		2		2		-		-
	Derivative assets		1		-		1		-
	Total assets	$	23	$	22	$	1	$	-
	Liabilities:
	Derivative liabilities	$	-4	$	-	$	-4	$	-
	Total liabilities	$	-4	$	-	$	-4	$	-
	Cash equivalents, by their nature and less than 90 day maturity, utilize Level 1 inputs in determining fair value. The Company measures the value of its natural gas hedge contracts and foreign currency forward contracts using Level 2 inputs. The fair value of the Company's natural gas hedges is determined by a mark to market valuation based on forward curves using observable market prices and the fair value of its foreign currency forward contracts is determined using observable market transactions in over-the-counter markets.

INCOME_TAXES

INCOME TAXES	3 Months Ended
INCOME TAXES	Mar. 31, 2014
Income Tax Disclosure [Abstract]	'
INCOME TAXES	'
	17. INCOME TAXES
	Income tax expense for the three months ended March 31, 2014, was a benefit of $39 million. For the first quarter 2014, the Company's effective tax rate was (48) percent. The difference between the effective tax rate and the statutory rate of 35 percent is primarily attributable to the reversal of a reserve for an unrecognized tax benefit after receiving final notification from the IRS that it had completed its audit examination for the taxable years 2004 through 2010 and the reversal of a valuation allowance recorded against certain European net deferred tax assets which cumulatively totaled $78 million. The remaining differences relate to other discrete adjustments in the quarter and the accounting treatment of various locations which are currently in a loss position in the first quarter 2014.

	Income tax expense for the three months ended March 31, 2013 was $6 million. The Company's effective tax rate was 21 percent. The difference between the first quarter effective tax rate and the statutory rate of 35 percent is primarily attributable to the American Taxpayer Relief Act of 2012 (the “Act”) which was signed into law on January 2, 2013. The Act retroactively restored the research and experimentation credit and the Subpart F controlled foreign corporation look-through exception for 2012 and extends these provisions through the end of 2013. The retroactive effect of the Act on the Company's U.S. federal taxes for 2012 of approximately $8 million was recognized in the quarter. The remaining differences relate to the accounting treatment of various locations which are currently in a loss position in the first quarter 2013.

CHANGES_IN_ACCUMULATED_OTHER_C

CHANGES IN ACCUMULATED OTHER COMPREHENSIVE INCOME	3 Months Ended
CHANGES IN ACCUMULATED OTHER COMPREHENSIVE INCOME	Mar. 31, 2014
Accumulated Other Comprehensive Income Loss Net Of Tax Abstract	'
ComprehensiveIncomeNoteTextBlock	'
	18. CHANGES IN ACCUMULATED OTHER COMPREHENSIVE INCOME

	The following table summarizes the changes in accumulated other comprehensive income ("AOCI") for the three months ended March 31, 2014 (in millions):
		Cash Flow Hedge Activity		Defined Benefit Pension Plan Activity			OCI Valuation Allowance activity		Foreign Currency Translation Adjustment			Total
	Balance as of December 31, 2013, net of tax	$	-	$	-184		$	-115	$	2		$	-297
	Amounts classified into AOCI, net of tax		-		4			-		-16			-12
	Amounts reclassified from AOCI, net of tax		-		-1			-		-			-1
	Change in AOCI, net of tax		-		3			-		-16			-13
	Balance as of March 31, 2014, net of tax	$	-	$	-181		$	-115	$	-14		$	-310


	The following table summarizes the changes in accumulated other comprehensive income ("AOCI") for the three months ended March 31, 2013 (in millions):
		Cash Flow Hedge Activity		Defined Benefit Pension Plan Activity			OCI Valuation Allowance activity		Foreign Currency Translation Adjustment			Total
	Balance as of December 31, 2012, net of tax	$	-1	$	-279		$	-114	$	30		$	-364
	Amounts classified into AOCI, net of tax		3		7			1		-21			-10
	Amounts reclassified from AOCI, net of tax		-		-1			-		-			-1
	Change in AOCI, net of tax		3		6			1		-21			-11
	Balance as of March 31, 2013, net of tax	$	2	$	-273		$	-113	$	9		$	-375
	The following table presents the impact and respective location of AOCI reclassifications on the Consolidated Statements of Earnings, net of tax (in millions):

							Three Months Ended				Three Months Ended
							Mar. 31,				Mar. 31,
				Location		2014					2013
	Defined benefit pension plan activity			Cost of sales			-1					-1
	Total reclassifications from AOCI					$	-1				$	-1

ACCOUNTING_PRONOUNCEMENTS

ACCOUNTING PRONOUNCEMENTS	3 Months Ended
ACCOUNTING PRONOUNCEMENTS	Mar. 31, 2014
New Accounting Pronouncements and Changes in Accounting Principles [Abstract]	'
Accounting Pronouncements [Text Block]	'
	19. ACCOUNTING PRONOUNCEMENTS
	In July 2013, the Financial Accounting Standards Board (“FASB”) issued Accounting Standard Update (“ASU”) 2013-11 Income Taxes (Topic 740): Presentation of an Unrecognized Tax Benefit When a Net Operating Loss Carryforward, a Similar Tax Loss, or a Tax Credit Carryforward Exists. The new guidance is effective for fiscal year and interim periods beginning after December 15, 2013. The update does not have a material impact on the Company's Consolidated Condensed Financial Statements and we have prospectively adopted the standard in fiscal year 2014.

	In April 2014, the Financial Accounting Standards Board (“FASB”) issued ASU No. 2014-08, “Reporting Discontinued Operations and Disclosures of Disposals of Components of an Entity”. ASU No. 2014-08 changes the definition of a discontinued operation to include only those disposals of components of an entity that represent a strategic shift that has (or will have) a major effect on an entity's operations and financial results. ASU No. 2014-08 is effective prospectively for fiscal years beginning after December 15, 2014. The significance of this guidance for the Company is dependent on any future events involving discontinued operations as defined by the new guidance.

	In March 2013, the FASB issued ASU No. 2013-05, "Parent's Accounting for the Cumulative Translation Adjustment upon Derecognition of Certain Subsidiaries or Groups of Assets within a Foreign Entity or of an Investment in a Foreign Entity." ASU No. 2013-05 clarifies when companies should release the cumulative translation adjustment (CTA) into net income when a parent either sells a part of or all of its investment in a foreign entity or no longer holds a controlling financial interest in a subsidiary or group of assets within a foreign entity. ASU No. 2013-05 is effective prospectively for fiscal years beginning after December 15, 2013. The significance of this guidance for the Company is dependent on any future derecognition events involving the Company's foreign entities.

CONDENSED_CONSOLIDATED_FINANCI

CONDENSED CONSOLIDATED FINANCIAL STATEMENTS	3 Months Ended																																				12 Months Ended
CONDENSED CONSOLIDATED FINANCIAL STATEMENTS	Mar. 31, 2014																		Mar. 31, 2013																		Dec. 31, 2013
Condensed Financial Information of Parent Company Only Disclosure [Abstract]	'																		'																		'
Condensed Financial Information of Parent Company Only Disclosure [Text Block]	'																		'																		'
	20. CONDENSED CONSOLIDATING FINANCIAL STATEMENTS																		OWENS CORNING AND SUBSIDIARIES																		OWENS CORNING AND SUBSIDIARIES
																			CONSOLIDATING STATEMENT OF EARNINGS																		CONDENSED CONSOLIDATING BALANCE SHEET
	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 THREE MONTHS ENDED MARCH 31, 2013																		AS OF DECEMBER 31, 2013
	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 percent 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			ASSETS				Parent			Guarantor Subsidiaries		Non-Guarantor Subsidiaries		Eliminations		Consolidated
	OWENS CORNING AND SUBSIDIARIES																		NET SALES			$	-		$	994		$	453		$	-97		$	1,350		CURRENT ASSETS
	CONSOLIDATING STATEMENT OF EARNINGS																		COST OF SALES				-2			833			403			-97			1,137			Cash and cash equivalents			$	-		$	3	$	54	$	-	$	57
	FOR THE THREE MONTHS ENDED MARCH 31, 2014																				Gross margin		2			161			50			-			213			Receivables, less allowances				-			-		683		-		683
	(in millions)																		OPERATING EXPENSES				1			1			1			1						Due from affiliates				-			2,664		-		-2,664		-
																				Marketing and administrative expenses			33			67			33			-			133			Inventories				-			487		323		-		810
				Parent			Guarantor Subsidiaries			Non-Guarantor Subsidiaries			Eliminations			Consolidated				Science and technology expenses			-			14			4			-			18			Assets held for sale - current				-			-		29		-		29
	NET SALES			$	-		$	911		$	456		$	-89		$	1,278			Charges related to cost reduction actions			-		1	-			1			-			1			Other current assets				45			140		84		-		269
	COST OF SALES				-			751			382			-89			1,044			Other (income) expenses, net			-1			4			1			-			4					Total current assets		45			3,294		1,173		-2,664		1,848
			Gross margin		-			160			74			-			234				Total operating expenses		32			85			39			-			156		Investment in subsidiaries					7,229			2,558		558		-10,345		-
	OPERATING EXPENSES				-			-							1				EARNINGS BEFORE INTEREST AND TAXES				-30			76			11			-			57		Due from affiliates					-			67		959		-1,026		-
		Marketing and administrative expenses			32			66			34			-			132		Interest expense, net				27			-			2			-			29		Property, plant and equipment, net					362			1,313		1,257		-		2,932
		Science and technology expenses			-			15			4			-			19		EARNINGS BEFORE TAXES				-57			76			9			-			28		Goodwill					-			1,127		39		-		1,166
		Charges related to cost reduction actions			-			1			11			-	1		12		Less: Income tax expense (benefit)				-22			19			9			-			6		Intangible assets					-			1,015		271		-246		1,040
		Other (income) expenses, net			-10			2			-29			-			-37		Equity in net earnings of subsidiaries				57			-			-			-57			-		Deferred income taxes					14			416		6		-		436
			Total operating expenses		22			84			20			-			126		Equity in net earnings of affiliates				-			-			-			-		-1	-		Other non-current assets					31			64		130		-		225
	EARNINGS BEFORE INTEREST AND TAXES				-22			76			54			-			108		NET EARNINGS				22			57			-			-57			22		TOTAL ASSETS				$	7,681		$	9,854	$	4,393	$	-14,281	$	7,647
	Interest expense, net				26			1			-			-			27		Less: Net earnings attributable to noncontrolling interests				-			-			-			-	1		-		LIABILITIES AND EQUITY
	EARNINGS BEFORE TAXES				-48			75			54			-			81		NET EARNINGS ATTRIBUTABLE TO OWENS CORNING			$	22		$	57		$	-		$	-57		$	22		CURRENT LIABILITIES
	Less: Income tax expense (benefit)				-18			-13			-8			-			-39		OWENS CORNING AND SUBSIDIARIES																			Accounts payable and accrued liabilities			$	15		$	608	$	365	$	-	$	988
	Equity in net earnings of subsidiaries				150			62			-			-212			-		CONSOLIDATING STATEMENT OF COMPREHENSIVE EARNINGS																			Due to affiliates				1,688			-		976		-2,664		-
	Equity in net earnings of affiliates				-			-			-			-		-1	-		FOR THE THREE MONTHS ENDED MARCH 31, 2013																			Short-term debt				-			-		1		-		1
	NET EARNINGS				120			150			62			-212			120		(in millions)																			Long-term debt – current portion				-			2		1		-		3
	Less: Net earnings attributable to noncontrolling interests				-			-			-			-	1		-																							Total current liabilities		1,703			610		1,343		-2,664		992
	NET EARNINGS ATTRIBUTABLE TO OWENS CORNING			$	120		$	150		$	62		$	-212		$	120					Parent			Guarantor Subsidiaries			Non-Guarantor Subsidiaries			Eliminations			Consolidated			Long-term debt, net of current portion					1,814			26		184		-		2,024
	OWENS CORNING AND SUBSIDIARIES																		NET EARNINGS			$	22		$	57		$	-		$	-57		$	22		Due to affiliates					-			959		67		-1,026		-
	CONSOLIDATING STATEMENT OF COMPREHENSIVE EARNINGS																		Currency translation adjustment				-21			-			-			-			-21		Pension plan liability					213			-		123		-		336
	FOR THE THREE MONTHS ENDED MARCH 31, 2014																		Pension and other postretirement adjustment (net of tax)				2			-	0.1		-			-			2		Other employee benefits liability					-			226		16		-		242
	(in millions)																		Deferred income on hedging (net of tax)				2			-			-			-			2		Deferred income taxes					-			-		23		-		23
																			COMPREHENSIVE EARNINGS				5			57			-			-57			5		Other liabilities					158			246		42		-246		200
				Parent			Guarantor Subsidiaries			Non-Guarantor Subsidiaries			Eliminations			Consolidated			Less: Comprehensive earnings attributable to noncontrolling interests				-		-1	-			-		1	-			-		OWENS CORNING STOCKHOLDERS’ EQUITY					-			-	1	-		-		-
	NET EARNINGS			$	120		$	150		$	62		$	-212		$	120		COMPREHENSIVE EARNINGS ATTRIBUTABLE TO OWENS CORNING			$	5		$	57		$	-		$	-57		$	5			Preferred stock				-	0		-		-		-		-
	Currency translation adjustment				-16			-			-			-			-16		OWENS CORNING AND SUBSIDIARIES																			Common stock				1			-		-		-		1
	Pension and other postretirement adjustment (net of tax)				3	0		-			-			-			3		CONDENSED CONSOLIDATING STATEMENT OF CASH FLOWS																			Additional paid in capital				3,938			6,572		2,045		-8,617		3,938
	Deferred income on hedging (net of tax)				-			-			-			-	1		-		FOR THE THREE MONTHS ENDED MARCH 31, 2013																			Accumulated earnings				655			1,215		513		-1,728		655
	COMPREHENSIVE EARNINGS				107			150			62			-212			107		(in millions)																			Accumulated other comprehensive deficit				-297			-		-		-		-297
	Less: Comprehensive earnings attributable to noncontrolling interests				-			-			-		1	-			-																					Cost of common stock in treasury				-504			-		-		-		-504
	COMPREHENSIVE EARNINGS ATTRIBUTABLE TO OWENS CORNING			$	107		$	150		$	62		$	-212		$	107						Parent			Guarantor Subsidiaries			Non-Guarantor Subsidiaries			Eliminations			Consolidated				Total Owens Corning stockholders’ equity			3,793			7,787		2,558		-10,345		3,793
	OWENS CORNING AND SUBSIDIARIES																		NET CASH FLOW USED FOR OPERATING ACTIVITIES				$	-1		$	-199		$	21		$	-		$	-179		Noncontrolling interests				-			-		37		-		37
	CONDENSED CONSOLIDATING BALANCE SHEET																		NET CASH FLOW USED FOR INVESTING ACTIVITIES																		Total equity					3,793			7,787		2,595		-10,345		3,830
	AS OF MARCH 31, 2014																				Additions to plant and equipment			-2			-26			-17			-			-45	TOTAL LIABILITIES AND EQUITY				$	7,681		$	9,854	$	4,393	$	-14,281	$	7,647
	(in millions)																				Closing costs related to sale of Hangzhou, China facility		1	-			-			-			-			-
																						Net cash flow used for investing activities		-2			-26			-17			-			-45
	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			485			-			73			-			558
		Cash and cash equivalents			$	-		$	3		$	62		$	-		$	65			Payments on senior revolving credit and receivables securitization facilities			-304			-			-27			-			-331
		Receivables, less allowances				-			-			942			-			942			Net increase in short-term debt			-			-			5			-			5
		Due from affiliates				-			2,615			-			-2,615			-			Purchase of treasury stock			-8			-			-			-			-8
		Inventories				-			561			349			-			910			Other intercompany loans			-178			224			-46			-			-
		Assets held for sale - current				-			-			8			-			8			Other			8			-			-			-			8
		Other current assets				42			140			116			-			298				Net cash flow provided by financing activities		3			224			5			-			232
				Total current assets		42			3,319			1,477			-2,615			2,223	Effect of exchange rate changes on cash					-			-			-1			-			-1
	Investment in subsidiaries					7,366			2,536			558			-10,460			-	Net increase in cash and cash equivalents					-			-1			8			-			7
	Due from affiliates					-			67			941			-1,008			-	Cash and cash equivalents at beginning of period					-			3			52			-			55
	Property, plant and equipment, net					362			1,303			1,233			-			2,898	CASH AND CASH EQUIVALENTS AT END OF
	Goodwill					-			1,127			39			-			1,166		PERIOD			$	-		$	2		$	60		$	-		$	62
	Intangible assets					-			1,007			265			-233			1,039
	Deferred income taxes					14			371			35			-			420
Other non-current assets					27			61			132			-			220
TOTAL ASSETS				$	7,811		$	9,791		$	4,680		$	-14,316		$	7,966
LIABILITIES AND EQUITY
CURRENT LIABILITIES
	Accounts payable and accrued liabilities			$	69		$	498		$	390		$	-		$	957
	Due to affiliates				1,425			-			1,190			-2,615			-
	Short-term debt				-			1			24			-			25
	Long-term debt – current portion				-			2			2			-			4
			Total current liabilities		1,494			501			1,606			-2,615			986
Long-term debt, net of current portion					2,098			28			232			-			2,358
Due to affiliates					-			941			67			-1,008			-
Pension plan liability					209			-			115			-			324
Other employee benefits liability					-			222			16			-			238
Deferred income taxes					-			-			27			-			27
Other liabilities					148			175			44			-233			134
OWENS CORNING STOCKHOLDERS’ EQUITY
	Preferred stock				-			-			-			-	1		-
	Common stock				1			-			-			-			1
	Additional paid in capital				3,936			6,559			1,962			-8,521			3,936
	Accumulated earnings				756			1,365			574			-1,939			756
	Accumulated other comprehensive deficit				-310			-			-			-			-310
	Cost of common stock in treasury				-521			-			-			-			-521
		Total Owens Corning stockholders’ equity			3,862			7,924			2,536			-10,460			3,862
	Noncontrolling interests				-			-			37			-			37
Total equity					3,862			7,924			2,573			-10,460			3,899
TOTAL LIABILITIES AND EQUITY				$	7,811		$	9,791		$	4,680		$	-14,316		$	7,966
OWENS CORNING AND SUBSIDIARIES
CONDENSED CONSOLIDATING STATEMENT OF CASH FLOWS
FOR THE THREE MONTHS ENDED MARCH 31, 2014
(in millions)

				Parent			Guarantor Subsidiaries			Non-Guarantor Subsidiaries			Eliminations			Consolidated
NET CASH FLOW USED FOR OPERATING ACTIVITIES				$	-		$	-222		$	-50		$	-		$	-272
NET CASH FLOW USED FOR INVESTING ACTIVITIES
		Additions to plant and equipment (including alloy)			-3			-26			-22			-			-51
		Closing costs related to sale of Hangzhou, China facility			-			-			-3			-			-3
			Net cash flow used for investing activities		-3			-26			-25			-			-54
NET CASH FLOW PROVIDED BY FINANCING ACTIVITIES
		Proceeds from senior revolving credit and receivables securitization facilities			433			-			51			-			484
		Payments on senior revolving credit and receivables securitization facilities			-149			-			-			-			-149
		Net increase in short-term debt			-			1			23			-			24
		Purchases of treasury stock			-29			-			-			-			-29
		Other intercompany loans			-257			247			10			-			-
		Other			5			-			-			-			5
			Net cash flow provided by financing activities		3			248			84			-			335
Effect of exchange rate changes on cash					-			-			-1			-			-1
Net increase in cash and cash equivalents					-			-			8			-			8
Cash and cash equivalents at beginning of period					-			3			54			-			57
CASH AND CASH EQUIVALENTS AT END OF
	PERIOD			$	-		$	3		$	62		$	-		$	65

SEGMENT_INFORMATION_TABLE

SEGMENT INFORMATION (TABLE)	3 Months Ended
SEGMENT INFORMATION (TABLE)	Mar. 31, 2014
Segment Reporting [Abstract]	'
Reconciliation of Revenue from Segments to Consolidated [Table Text Block]	'
			Three Months Ended
			Mar. 31,
			2014		2013
	Reportable Segments
	Composites		$	477	$	459
	Building Materials			852		937
		Total reportable segments		1,329		1,396
	Corporate eliminations			-51		-46
	NET SALES		$	1,278	$	1,350
Schedule of Revenues by Geographical Areas [Table Text Block]	'

	External Customer Sales by Geographic Region
	United States		$	889	$	964
	Europe			149		138
	Asia Pacific			137		138
	Other			103		110
	NET SALES		$	1,278	$	1,350
Reconciliation of Revenue from Product Groups to Consolidated [Table Text Block]	'
	Sales by Product Group
	Composites		$	477	$	459
	Insulation			355		330
	Roofing			497		607
	Corporate eliminations			-51		-46
	NET SALES		$	1,278	$	1,350
Schedule of Earnings before Interest and Taxes [Table Text Block]	'
	The following table summarizes EBIT by segment (in millions):
			Three Months Ended
			Mar. 31,
			2014		2013
	Reportable Segments
	Composites		$	27	$	9
	Building Materials			81		98
		Total reportable segments	$	108	$	107
	Corporate, Other and Eliminations
	Gain on sale of Hangzhou manufacturing facility		$	45	$	-
	Charges related to cost reduction actions and related items (a)			-12		-9
	Net loss related to Hurricane Sandy			-2		-11
	General corporate expense and other			-31		-30
	EBIT		$	108	$	57

INVENTORIES_TABLE

INVENTORIES (TABLE)	3 Months Ended
	Mar. 31, 2014
Inventory Disclosure [Abstract]	'
Schedule of Inventory Current [Table Text Block]	'
	3. INVENTORIES

	Inventories consist of the following (in millions):
		Mar. 31,		Dec. 31,
		2014		2013
	Finished goods	$	659	$	580
	Materials and supplies		251		230
	Total inventories	$	910	$	810

DERIVATIVE_FINANCIAL_INSTRUMEN1

DERIVATIVE FINANCIAL INSTRUMENTS (TABLE)	3 Months Ended
DERIVATIVE FINANCIAL INSTRUMENTS (TABLE)	Mar. 31, 2014
Derivative Instruments and Hedging Activities Disclosure [Abstract]	'
Schedule of Derivative Assets and Liabilities at Fair Value [Table Text Block]	'
	The following table presents the fair value and respective location of derivatives and hedging instruments on the Consolidated Balance Sheets (in millions):

					Fair Value at
					Mar. 31,		Dec. 31,
			Location		2014		2013
	Derivative assets designated as hedging instruments:
	Cash flow hedges:
		Natural gas, electricity, and foreign exchange contracts	Other current assets		$	2	$	1
		Amount of gain recognized in OCI (effective portion)	OCI		$	1	$	1

	Derivative liabilities designated as hedging instruments:
	Cash flow hedges:
			Accounts payable and
		Natural gas and electricity		accrued liabilities	$	1	$	-

	Fair value hedges:
			Accounts payable and
		Interest rate swaps		accrued liabilities	$	1	$	3

	Derivative assets not designated as hedging instruments:

		Foreign exchange contracts	Other current assets		$	1	$	-

	Derivative liabilities not designated as hedging instruments:
			Accounts payable and
		Foreign exchange contracts		accrued liabilities	$	1	$	1
Schedule of Fair Value Derivative Instruments Statements of Earnings Location [Table Text Block]	'
	The following table presents the impact and respective location of derivative activities on the Consolidated Statements of Earnings (in millions):

									Three Months Ended
									Mar. 31,
					Location				2014		2013
	Derivative activity designated as hedging instruments:
	Natural gas and electricity:
		Amount of loss reclassified from OCI into earnings (effective portion)			Cost of Sales				$	-1	$	-

	Interest rate swaps:
		Amount of loss recognized in earnings			Interest expense				$	-	$	-

	Derivative activity not designated as hedging instruments:
	Natural gas and electricity:
		Amount of (gain) recognized in earnings			Other (income) expenses, net				$	-	$	-1

	Foreign currency exchange contract:
		Amount of (gain) loss recognized in earnings (a)			Other (income) expenses, net				$	-1	$	8

	(a)	Losses related to foreign currency derivatives were substantially offset by net revaluation impacts on foreign denominated balance sheet exposures, which were also recorded in other expenses.

GOODWILL_AND_OTHER_INTANGIBLE_1

GOODWILL AND OTHER INTANGIBLE ASSETS (TABLE)	3 Months Ended										12 Months Ended
GOODWILL AND OTHER INTANGIBLE ASSETS (TABLE)	Mar. 31, 2014										Dec. 31, 2013
Goodwill and Other Intangible Assets Disclosure [Abstract]	'										'
Schedule of Intangible Assets and Goodwill [Table Text Block]	'										'
	5. GOODWILL AND OTHER INTANGIBLE ASSETS
											Dec. 31, 2013			Weighted Average Useful Life	Gross Carrying Amount		Accumulated Amortization		Net Carrying Amount
	Intangible assets and goodwill consist of the following (in millions):										Amortizable intangible assets:
												Customer relationships		19	$	181	$	-68	$	113
												Technology		20		194		-74		120
	Mar. 31, 2014			Weighted Average Useful Life	Gross Carrying Amount		Accumulated Amortization		Net Carrying Amount			Franchise and other agreements		14		37		-16		21
	Amortizable intangible assets:										Indefinite-lived intangible assets:
		Customer relationships		19	$	181	$	-70	$	111		Trademarks				786		-		786
		Technology		20		194		-76		118			Total intangible assets		$	1,198	$	-158	$	1,040
		Franchise and other agreements		12		41		-17		24	Goodwill				$	1,166
	Indefinite-lived intangible assets:
		Trademarks				786		-		786
			Total intangible assets		$	1,202	$	-163	$	1,039
	Goodwill				$	1,166

PROPERTY_PLANT_AND_EQUIPMENT_T

PROPERTY, PLANT AND EQUIPMENT (TABLE)	3 Months Ended
PROPERTY, PLANT AND EQUIPMENT (TABLE)	Mar. 31, 2014
Property, Plant And Equipment [Abstract]	'
Property Plant And Equipment Text Block	'
	Property, plant and equipment consist of the following (in millions):
		Mar. 31,		Dec. 31,
		2014		2013
	Land	$	209	$	210
	Buildings and leasehold improvements		818		811
	Machinery and equipment		3,400		3,353
	Construction in progress		137		173
			4,564		4,547
	Accumulated depreciation		-1,666		-1,615
	Property, plant and equipment, net	$	2,898	$	2,932

WARRANTIES_TABLE

WARRANTIES (TABLE)	3 Months Ended
WARRANTIES (TABLE)	Mar. 31, 2014
Warranties [Abstract]	'
Schedule of Product Warranty Liability [Table Text Block]	'
	The Company records a liability for warranty obligations at the date the related products are sold. Adjustments are made as new information becomes available. A reconciliation of the warranty liability is as follows (in millions):

				Three Months Ended
				Mar. 31, 2014
	Beginning balance		$	41
		Amounts accrued for current year		7
		Settlements of warranty claims		-5
	Ending balance		$	43

COST_REDUCTION_ACTIONS_TABLE

COST REDUCTION ACTIONS (TABLE)	3 Months Ended
COST REDUCTION ACTIONS (TABLE)	Mar. 31, 2014
Cost Reduction Actions 2012 [Member]	'
Restructuring Cost and Reserve [Line Items]	'
Schedule Of Restructuring Reserve By Type Of Cost Text Block	'
	The following table summarizes the status of the unpaid liabilities from the Company's 2012 cost reduction actions (in millions):

		Beginning Balance Dec. 31, 2013		Costs Incurred		Payments		Ending Balance Mar. 31, 2014		Cumulative Charges Incurred


	Severance	$	26	$	-	$	2	$	24	$	53
	Total	$	26	$	-	$	2	$	24	$	53
Cost Reduction Actions 2013 [Member]	'
Restructuring Cost and Reserve [Line Items]	'
Schedule Of Restructuring Reserve By Type Of Cost Text Block	'
	The following table summarizes the status of the unpaid liabilities from the Company's 2013 cost reduction actions (in millions):

		Beginning Balance Dec. 31, 2013		Costs Incurred		Payments		Ending Balance Mar. 31, 2014		Cumulative Charges Incurred


	Severance	$	6	$	-2	$	4	$	-	$	4
	Total	$	6	$	-2	$	4	$	-	$	4
Cost Reduction Action 2014	'
Restructuring Cost and Reserve [Line Items]	'
Schedule Of Restructuring Reserve By Type Of Cost Text Block	'
	The following table summarizes the status of the unpaid liabilities from the Company's 2014 cost reduction actions (in millions):

		Beginning Balance Dec. 31, 2013		Costs Incurred		Payments		Ending Balance Mar. 31, 2014		Cumulative Charges Incurred


	Severance	$	-	$	11	$	1	$	10	$	11
	Contract termination		-		3		-		3		3
	Total	$	-	$	14	$	1	$	13	$	14

DEBT_TABLE

DEBT (TABLE)	3 Months Ended
DEBT (TABLE)	Mar. 31, 2014
Debt Disclosure [Abstract]	'
Schedule of Long-term Debt Instruments [Table Text Block]	'
	11. DEBT

	Details of the Company's outstanding long-term debt are as follows (in millions):

			Mar. 31,		Dec. 31,
			2014		2013
	6.50% senior notes, net of discount, due 2016		$	400	$	400
	9.00% senior notes, net of discount, due 2019			248		248
	4.20% senior notes, net of discount, due 2022			599		599
	7.00% senior notes, net of discount, due 2036			540		540
	Accounts receivable securitization facility, maturing in 2016			213		162
	Senior revolving credit facility, maturing in 2018			296		12
	Various capital leases, due through and beyond 2050			49		49
	Various floating rate debt, maturing through 2017			1		1
	Fair value adjustment to debt			16		16
	Total long-term debt			2,362		2,027
	Less – current portion			4		3
		Long-term debt, net of current portion	$	2,358	$	2,024

PENSION_AND_OTHER_POSTRETIREME

PENSION AND OTHER POSTRETIREMENT BENEFITS (TABLE)	3 Months Ended
PENSION AND OTHER POSTRETIREMENT BENEFITS (TABLE)	Mar. 31, 2014
Pension Plans, Defined Benefit [Member]	'
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]	'
Schedule of Net Benefit Costs [Table Text Block]	'
	The following tables provide information regarding pension expense recognized (in millions):

		Three Months Ended						Three Months Ended
		Mar. 31, 2014						Mar. 31, 2013
		U.S.		Non-U.S.		Total		U.S.		Non-U.S.		Total
	Components of Net Periodic Pension Cost
	Service cost	$	2	$	1	$	3	$	2	$	2	$	4
	Interest cost		12		6		18		11		5		16
	Expected return on plan assets		-14		-7		-21		-15		-6		-21
	Amortization of actuarial loss		2		1		3		4		1		5
	Net periodic pension cost	$	2	$	1	$	3	$	2	$	2	$	4
Other Postretirement Benefits Other Than Pensions [Member]	'
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]	'
Schedule of Net Benefit Costs [Table Text Block]	'
	The following table provides the components of net periodic benefit cost for aggregated United States and non-United States Plans for the periods indicated (in millions):
						Three Months Ended
						Mar. 31,
						2014		2013
	Components of Net Periodic Benefit Cost
	Service cost					$	1	$	1
	Interest cost						3		2
	Amortization of prior service cost						-1		-1
	Amortization of actuarial gain						-1		-
	Net periodic benefit cost					$	2	$	2

STOCK_COMPENSATION_TABLE

STOCK COMPENSATION (TABLE)	3 Months Ended
STOCK COMPENSATION (TABLE)	Mar. 31, 2014
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]	'
Schedule of Share-based Compensation, Stock Options, Activity [Table Text Block]	'
	The following table summarizes the Company's stock option activity for the three months ended Mar. 31, 2014:

													Three Months Ended
													Mar. 31, 2014
													Number of Options	Weighted-Average Exercise Price
	Beginning Balance												2,748,720	$	29.55
	Granted												374,500		37.65
	Exercised												-212,725		27.84
	Forfeited												-2,925		36.52
	Ending Balance												2,907,570	$	30.7
Share-based Compensation Arrangement by Share-based Payment Award, Options, Vested and Expected to Vest, Outstanding and Exercisable [Table Text Block]	'

	The following table summarizes information about the Company's options outstanding and exercisable:

			Options Outstanding								Options Exercisable
						Weighted-Average							Weighted-Average
	Range of Exercise Prices		Options Outstanding			Remaining Contractual Life	Exercise Price		Number Exercisable at Mar. 31, 2014			Remaining Contractual Life		Exercise Price
	$13.89- $42.16		2,907,570			5.81	$	30.7		2,052,570			4.51	$	27.75
Schedule of Share-based Compensation, Restricted Stock and Restricted Stock Units Activity [Table Text Block]	'
		Three Months Ended
		Mar. 31, 2014
		Number of Shares		Weighted-Average Grant-Date Fair Value
	Beginning Balance	1,735,824		$	32.49
	Granted	455,518			37.78
	Vested	-388,629			33.39
	Forfeited	-11,863			36.28
	Ending Balance	1,790,850		$	33.61
Schedule of Share-based Compensation Arrangement by Share-based Payment Award, Performance-Based Units, Vested and Expected to Vest [Table Text Block]	'
		Three Months Ended
		Mar. 31, 2014
		Number of PSUs		Weighted-Average Grant-Date Fair Value
	Beginning Balance	410,500		$	53.04
	Granted	248,950			44.43
	Forfeited	-6,750			46.69
	Ending Balance	652,700		$	49.82

COMPREHENSIVE_EARNINGS_TABLE

COMPREHENSIVE EARNINGS (TABLE)	3 Months Ended
COMPREHENSIVE EARNINGS (TABLE)	Mar. 31, 2014													Mar. 31, 2013
Comprehensive deficit:	'													'
Schedule of Accumulated Other Comprehensive Income (Loss) [Table Text Block]	'													'
	The following table summarizes the changes in accumulated other comprehensive income ("AOCI") for the three months ended March 31, 2014 (in millions):													The following table summarizes the changes in accumulated other comprehensive income ("AOCI") for the three months ended March 31, 2013 (in millions):
		Cash Flow Hedge Activity		Defined Benefit Pension Plan Activity			OCI Valuation Allowance activity		Foreign Currency Translation Adjustment			Total			Cash Flow Hedge Activity		Defined Benefit Pension Plan Activity		OCI Valuation Allowance activity		Foreign Currency Translation Adjustment		Total
	Balance as of December 31, 2013, net of tax	$	-	$	-184		$	-115	$	2		$	-297	Balance as of December 31, 2012, net of tax	$	-1	$	-279	$	-114	$	30	$	-364
	Amounts classified into AOCI, net of tax		-		4			-		-16			-12	Amounts classified into AOCI, net of tax		3		7		1		-21		-10
	Amounts reclassified from AOCI, net of tax		-		-1			-		-			-1	Amounts reclassified from AOCI, net of tax		-		-1		-		-		-1
	Change in AOCI, net of tax		-		3			-		-16			-13	Change in AOCI, net of tax		3		6		1		-21		-11
	Balance as of March 31, 2014, net of tax	$	-	$	-181		$	-115	$	-14		$	-310	Balance as of March 31, 2013, net of tax	$	2	$	-273	$	-113	$	9	$	-375

	The following table presents the impact and respective location of AOCI reclassifications on the Consolidated Statements of Earnings, net of tax (in millions):

							Three Months Ended				Three Months Ended
							Mar. 31,				Mar. 31,
				Location		2014					2013
	Defined benefit pension plan activity			Cost of sales			-1					-1
	Total reclassifications from AOCI					$	-1				$	-1

EARNINGS_PER_SHARE_TABLE

EARNINGS PER SHARE (TABLE)	3 Months Ended
EARNINGS PER SHARE (TABLE)	Mar. 31, 2014
Earnings Per Share Abstract	'
Schedule of Earnings Per Share, Basic and Diluted [Table Text Block]	'
	15. EARNINGS PER SHARE

	The following table summarizes the number of shares outstanding as well as our basic and diluted earnings per-share (in millions, except per share amounts):

				Three Months Ended
				Mar. 31,
			2014		2013
	Net earnings attributable to Owens Corning		$	120	$	22

	Weighted average number of shares outstanding used for
		basic earnings per share		117.8		118.5
	Non-vested restricted and performance shares			0.4		0.6
	Options to purchase common stock			0.5		0.5
	Weighted average number of shares outstanding and common
		equivalent shares used for diluted earnings per share		118.7		119.6

	Earnings per common share attributable to Owens Corning
		common stockholders:
		Basic	$	1.02	$	0.19
		Diluted	$	1.01	$	0.18

FAIR_VALUE_MEASUREMENT_TABLE

FAIR VALUE MEASUREMENT (TABLE)	3 Months Ended									12 Months Ended
FAIR VALUE MEASUREMENT (TABLE)	Mar. 31, 2014									Dec. 31, 2013
Fair Value Disclosures [Abstract]	'									'
Schedule of Fair Value, Assets and Liabilities Measured on Recurring Basis [Table Text Block]	'									'
	The following table summarizes the fair values, and levels within the fair value hierarchy in which the fair value measurements fall, for assets and liabilities measured on a recurring basis as of March 31, 2014 (in millions):									The following table summarizes the fair values, and levels within the fair value hierarchy in which the fair value measurements fall, for assets and liabilities measured on a recurring basis as of December 31, 2013 (in millions):

			Total Measured at Fair Value		Quoted Prices in Active Markets for Identical Assets (Level 1)		Significant Other Observable Inputs (Level 2)		Significant Unobservable Inputs (Level 3)			Total Measured at Fair Value		Quoted Prices in Active Markets for Identical Assets (Level 1)		Significant Other Observable Inputs (Level 2)		Significant Unobservable Inputs (Level 3)
	Assets:									Assets:
	Cash equivalents	$	25	$	25	$	-	$	-	Cash equivalents	$	20	$	20	$	-	$	-
	Term deposits		6		6		-		-	Term deposits		2		2		-		-
	Derivative assets		3		-		3		-	Derivative assets		1		-		1		-
	Total assets	$	34	$	31	$	3	$	-	Total assets	$	23	$	22	$	1	$	-
	Liabilities:									Liabilities:
	Derivative liabilities	$	-3	$	-	$	-3	$	-	Derivative liabilities	$	-4	$	-	$	-4	$	-
	Total liabilities	$	-3	$	-	$	-3	$	-	Total liabilities	$	-4	$	-	$	-4	$	-

CHANGES_IN_ACCUMULATED_OTHER_C1

CHANGES IN ACCUMULATED OTHER COMPREHENSIVE INCOME (TABLE)	3 Months Ended
CHANGES IN ACCUMULATED OTHER COMPREHENSIVE INCOME (TABLE)	Mar. 31, 2014													Mar. 31, 2013
Accumulated Other Comprehensive Income Loss Net Of Tax Abstract	'													'
Schedule of Accumulated Other Comprehensive Income (Loss) [Table Text Block]	'													'
	The following table summarizes the changes in accumulated other comprehensive income ("AOCI") for the three months ended March 31, 2014 (in millions):													The following table summarizes the changes in accumulated other comprehensive income ("AOCI") for the three months ended March 31, 2013 (in millions):
		Cash Flow Hedge Activity		Defined Benefit Pension Plan Activity			OCI Valuation Allowance activity		Foreign Currency Translation Adjustment			Total			Cash Flow Hedge Activity		Defined Benefit Pension Plan Activity		OCI Valuation Allowance activity		Foreign Currency Translation Adjustment		Total
	Balance as of December 31, 2013, net of tax	$	-	$	-184		$	-115	$	2		$	-297	Balance as of December 31, 2012, net of tax	$	-1	$	-279	$	-114	$	30	$	-364
	Amounts classified into AOCI, net of tax		-		4			-		-16			-12	Amounts classified into AOCI, net of tax		3		7		1		-21		-10
	Amounts reclassified from AOCI, net of tax		-		-1			-		-			-1	Amounts reclassified from AOCI, net of tax		-		-1		-		-		-1
	Change in AOCI, net of tax		-		3			-		-16			-13	Change in AOCI, net of tax		3		6		1		-21		-11
	Balance as of March 31, 2014, net of tax	$	-	$	-181		$	-115	$	-14		$	-310	Balance as of March 31, 2013, net of tax	$	2	$	-273	$	-113	$	9	$	-375

	The following table presents the impact and respective location of AOCI reclassifications on the Consolidated Statements of Earnings, net of tax (in millions):

							Three Months Ended				Three Months Ended
							Mar. 31,				Mar. 31,
				Location		2014					2013
	Defined benefit pension plan activity			Cost of sales			-1					-1
	Total reclassifications from AOCI					$	-1				$	-1

CONDENSED_CONSOLIDATING_FINANC

CONDENSED CONSOLIDATING FINANCIAL STATEMENTS (TABLE)	3 Months Ended																																				12 Months Ended
CONDENSED CONSOLIDATING FINANCIAL STATEMENTS (TABLE)	Mar. 31, 2014																		Mar. 31, 2013																		Dec. 31, 2013
Condensed Financial Information of Consolidating Company Disclosure [Abstract]	'																		'																		'
Condensed Consolidating Statement of Earnings [Table Text Block]	'																		'																		'
	OWENS CORNING AND SUBSIDIARIES																		OWENS CORNING AND SUBSIDIARIES
	CONSOLIDATING STATEMENT OF EARNINGS																		CONSOLIDATING STATEMENT OF EARNINGS
	FOR THE THREE MONTHS ENDED MARCH 31, 2014																		FOR THE THREE MONTHS ENDED MARCH 31, 2013
	(in millions)																		(in millions)

				Parent			Guarantor Subsidiaries			Non-Guarantor Subsidiaries			Eliminations			Consolidated						Parent			Guarantor Subsidiaries			Non-Guarantor Subsidiaries			Eliminations			Consolidated
	NET SALES			$	-		$	911		$	456		$	-89		$	1,278		NET SALES			$	-		$	994		$	453		$	-97		$	1,350
	COST OF SALES				-			751			382			-89			1,044		COST OF SALES				-2			833			403			-97			1,137
			Gross margin		-			160			74			-			234				Gross margin		2			161			50			-			213
	OPERATING EXPENSES				-			-							1				OPERATING EXPENSES				1			1			1			1
		Marketing and administrative expenses			32			66			34			-			132			Marketing and administrative expenses			33			67			33			-			133
		Science and technology expenses			-			15			4			-			19			Science and technology expenses			-			14			4			-			18
		Charges related to cost reduction actions			-			1			11			-	1		12			Charges related to cost reduction actions			-		1	-			1			-			1
		Other (income) expenses, net			-10			2			-29			-			-37			Other (income) expenses, net			-1			4			1			-			4
			Total operating expenses		22			84			20			-			126				Total operating expenses		32			85			39			-			156
	EARNINGS BEFORE INTEREST AND TAXES				-22			76			54			-			108		EARNINGS BEFORE INTEREST AND TAXES				-30			76			11			-			57
	Interest expense, net				26			1			-			-			27		Interest expense, net				27			-			2			-			29
	EARNINGS BEFORE TAXES				-48			75			54			-			81		EARNINGS BEFORE TAXES				-57			76			9			-			28
	Less: Income tax expense (benefit)				-18			-13			-8			-			-39		Less: Income tax expense (benefit)				-22			19			9			-			6
	Equity in net earnings of subsidiaries				150			62			-			-212			-		Equity in net earnings of subsidiaries				57			-			-			-57			-
	Equity in net earnings of affiliates				-			-			-			-		-1	-		Equity in net earnings of affiliates				-			-			-			-		-1	-
	NET EARNINGS				120			150			62			-212			120		NET EARNINGS				22			57			-			-57			22
	Less: Net earnings attributable to noncontrolling interests				-			-			-			-	1		-		Less: Net earnings attributable to noncontrolling interests				-			-			-			-	1		-
	NET EARNINGS ATTRIBUTABLE TO OWENS CORNING			$	120		$	150		$	62		$	-212		$	120		NET EARNINGS ATTRIBUTABLE TO OWENS CORNING			$	22		$	57		$	-		$	-57		$	22
Condensed Consolidating Statement Of Comprehensive Earnings [Table Text Block]	'																		'																		'
	OWENS CORNING AND SUBSIDIARIES																		OWENS CORNING AND SUBSIDIARIES
	CONSOLIDATING STATEMENT OF COMPREHENSIVE EARNINGS																		CONSOLIDATING STATEMENT OF COMPREHENSIVE EARNINGS
	FOR THE THREE MONTHS ENDED MARCH 31, 2014																		FOR THE THREE MONTHS ENDED MARCH 31, 2013
	(in millions)																		(in millions)

				Parent			Guarantor Subsidiaries			Non-Guarantor Subsidiaries			Eliminations			Consolidated						Parent			Guarantor Subsidiaries			Non-Guarantor Subsidiaries			Eliminations			Consolidated
	NET EARNINGS			$	120		$	150		$	62		$	-212		$	120		NET EARNINGS			$	22		$	57		$	-		$	-57		$	22
	Currency translation adjustment				-16			-			-			-			-16		Currency translation adjustment				-21			-			-			-			-21
	Pension and other postretirement adjustment (net of tax)				3	0		-			-			-			3		Pension and other postretirement adjustment (net of tax)				2			-	0.1		-			-			2
	Deferred income on hedging (net of tax)				-			-			-			-	1		-		Deferred income on hedging (net of tax)				2			-			-			-			2
	COMPREHENSIVE EARNINGS				107			150			62			-212			107		COMPREHENSIVE EARNINGS				5			57			-			-57			5
	Less: Comprehensive earnings attributable to noncontrolling interests				-			-			-		1	-			-		Less: Comprehensive earnings attributable to noncontrolling interests				-		-1	-			-		1	-			-
	COMPREHENSIVE EARNINGS ATTRIBUTABLE TO OWENS CORNING			$	107		$	150		$	62		$	-212		$	107		COMPREHENSIVE EARNINGS ATTRIBUTABLE TO OWENS CORNING			$	5		$	57		$	-		$	-57		$	5
Condensed Consolidating Balance Sheet [Table Text Block]	'																		'																		'
	OWENS CORNING AND SUBSIDIARIES																																				OWENS CORNING AND SUBSIDIARIES
	CONDENSED CONSOLIDATING BALANCE SHEET																																				CONDENSED CONSOLIDATING BALANCE SHEET
	AS OF MARCH 31, 2014																																				AS OF DECEMBER 31, 2013
	(in millions)																																				(in millions)

	ASSETS				Parent			Guarantor Subsidiaries			Non-Guarantor Subsidiaries			Eliminations			Consolidated																				ASSETS				Parent			Guarantor Subsidiaries		Non-Guarantor Subsidiaries		Eliminations		Consolidated
	CURRENT ASSETS																																				CURRENT ASSETS
		Cash and cash equivalents			$	-		$	3		$	62		$	-		$	65																				Cash and cash equivalents			$	-		$	3	$	54	$	-	$	57
		Receivables, less allowances				-			-			942			-			942																				Receivables, less allowances				-			-		683		-		683
		Due from affiliates				-			2,615			-			-2,615			-																				Due from affiliates				-			2,664		-		-2,664		-
		Inventories				-			561			349			-			910																				Inventories				-			487		323		-		810
		Assets held for sale - current				-			-			8			-			8																				Assets held for sale - current				-			-		29		-		29
		Other current assets				42			140			116			-			298																				Other current assets				45			140		84		-		269
				Total current assets		42			3,319			1,477			-2,615			2,223																						Total current assets		45			3,294		1,173		-2,664		1,848
	Investment in subsidiaries					7,366			2,536			558			-10,460			-																			Investment in subsidiaries					7,229			2,558		558		-10,345		-
	Due from affiliates					-			67			941			-1,008			-																			Due from affiliates					-			67		959		-1,026		-
	Property, plant and equipment, net					362			1,303			1,233			-			2,898																			Property, plant and equipment, net					362			1,313		1,257		-		2,932
	Goodwill					-			1,127			39			-			1,166																			Goodwill					-			1,127		39		-		1,166
	Intangible assets					-			1,007			265			-233			1,039																			Intangible assets					-			1,015		271		-246		1,040
	Deferred income taxes					14			371			35			-			420																			Deferred income taxes					14			416		6		-		436
	Other non-current assets					27			61			132			-			220																			Other non-current assets					31			64		130		-		225
	TOTAL ASSETS				$	7,811		$	9,791		$	4,680		$	-14,316		$	7,966																			TOTAL ASSETS				$	7,681		$	9,854	$	4,393	$	-14,281	$	7,647
	LIABILITIES AND EQUITY																																				LIABILITIES AND EQUITY
	CURRENT LIABILITIES																																				CURRENT LIABILITIES
		Accounts payable and accrued liabilities			$	69		$	498		$	390		$	-		$	957																				Accounts payable and accrued liabilities			$	15		$	608	$	365	$	-	$	988
		Due to affiliates				1,425			-			1,190			-2,615			-																				Due to affiliates				1,688			-		976		-2,664		-
		Short-term debt				-			1			24			-			25																				Short-term debt				-			-		1		-		1
		Long-term debt – current portion				-			2			2			-			4																				Long-term debt – current portion				-			2		1		-		3
				Total current liabilities		1,494			501			1,606			-2,615			986																						Total current liabilities		1,703			610		1,343		-2,664		992
	Long-term debt, net of current portion					2,098			28			232			-			2,358																			Long-term debt, net of current portion					1,814			26		184		-		2,024
	Due to affiliates					-			941			67			-1,008			-																			Due to affiliates					-			959		67		-1,026		-
	Pension plan liability					209			-			115			-			324																			Pension plan liability					213			-		123		-		336
	Other employee benefits liability					-			222			16			-			238																			Other employee benefits liability					-			226		16		-		242
	Deferred income taxes					-			-			27			-			27																			Deferred income taxes					-			-		23		-		23
	Other liabilities					148			175			44			-233			134																			Other liabilities					158			246		42		-246		200
	OWENS CORNING STOCKHOLDERS’ EQUITY																																				OWENS CORNING STOCKHOLDERS’ EQUITY					-			-	1	-		-		-
		Preferred stock				-			-			-			-	1		-																				Preferred stock				-	0		-		-		-		-
		Common stock				1			-			-			-			1																				Common stock				1			-		-		-		1
		Additional paid in capital				3,936			6,559			1,962			-8,521			3,936																				Additional paid in capital				3,938			6,572		2,045		-8,617		3,938
		Accumulated earnings				756			1,365			574			-1,939			756																				Accumulated earnings				655			1,215		513		-1,728		655
		Accumulated other comprehensive deficit				-310			-			-			-			-310																				Accumulated other comprehensive deficit				-297			-		-		-		-297
		Cost of common stock in treasury				-521			-			-			-			-521																				Cost of common stock in treasury				-504			-		-		-		-504
			Total Owens Corning stockholders’ equity			3,862			7,924			2,536			-10,460			3,862																					Total Owens Corning stockholders’ equity			3,793			7,787		2,558		-10,345		3,793
		Noncontrolling interests				-			-			37			-			37																				Noncontrolling interests				-			-		37		-		37
	Total equity					3,862			7,924			2,573			-10,460			3,899																			Total equity					3,793			7,787		2,595		-10,345		3,830
	TOTAL LIABILITIES AND EQUITY				$	7,811		$	9,791		$	4,680		$	-14,316		$	7,966																			TOTAL LIABILITIES AND EQUITY				$	7,681		$	9,854	$	4,393	$	-14,281	$	7,647
Condensed Consolidating Statement of Cash Flows [Table Text Block]	'																		'																		'
	OWENS CORNING AND SUBSIDIARIES																		OWENS CORNING AND SUBSIDIARIES
	CONDENSED CONSOLIDATING STATEMENT OF CASH FLOWS																		CONDENSED CONSOLIDATING STATEMENT OF CASH FLOWS
	FOR THE THREE MONTHS ENDED MARCH 31, 2014																		FOR THE THREE MONTHS ENDED MARCH 31, 2013
	(in millions)																		(in millions)

					Parent			Guarantor Subsidiaries			Non-Guarantor Subsidiaries			Eliminations			Consolidated						Parent			Guarantor Subsidiaries			Non-Guarantor Subsidiaries			Eliminations			Consolidated
	NET CASH FLOW USED FOR OPERATING ACTIVITIES				$	-		$	-222		$	-50		$	-		$	-272	NET CASH FLOW USED FOR OPERATING ACTIVITIES				$	-1		$	-199		$	21		$	-		$	-179
	NET CASH FLOW USED FOR INVESTING ACTIVITIES																		NET CASH FLOW USED FOR INVESTING ACTIVITIES
			Additions to plant and equipment (including alloy)			-3			-26			-22			-			-51			Additions to plant and equipment			-2			-26			-17			-			-45
			Closing costs related to sale of Hangzhou, China facility			-			-			-3			-			-3			Closing costs related to sale of Hangzhou, China facility		1	-			-			-			-			-
				Net cash flow used for investing activities		-3			-26			-25			-			-54				Net cash flow used for investing activities		-2			-26			-17			-			-45
	NET CASH FLOW PROVIDED BY FINANCING ACTIVITIES																		NET CASH FLOW PROVIDED BY FINANCING ACTIVITIES
			Proceeds from senior revolving credit and receivables securitization facilities			433			-			51			-			484			Proceeds from senior revolving credit and receivables securitization facilities			485			-			73			-			558
			Payments on senior revolving credit and receivables securitization facilities			-149			-			-			-			-149			Payments on senior revolving credit and receivables securitization facilities			-304			-			-27			-			-331
			Net increase in short-term debt			-			1			23			-			24			Net increase in short-term debt			-			-			5			-			5
			Purchases of treasury stock			-29			-			-			-			-29			Purchase of treasury stock			-8			-			-			-			-8
			Other intercompany loans			-257			247			10			-			-			Other intercompany loans			-178			224			-46			-			-
			Other			5			-			-			-			5			Other			8			-			-			-			8
				Net cash flow provided by financing activities		3			248			84			-			335				Net cash flow provided by financing activities		3			224			5			-			232
	Effect of exchange rate changes on cash					-			-			-1			-			-1	Effect of exchange rate changes on cash					-			-			-1			-			-1
	Net increase in cash and cash equivalents					-			-			8			-			8	Net increase in cash and cash equivalents					-			-1			8			-			7
	Cash and cash equivalents at beginning of period					-			3			54			-			57	Cash and cash equivalents at beginning of period					-			3			52			-			55
	CASH AND CASH EQUIVALENTS AT END OF																		CASH AND CASH EQUIVALENTS AT END OF
		PERIOD			$	-		$	3		$	62		$	-		$	65		PERIOD			$	-		$	2		$	60		$	-		$	62

SEGMENT_INFORMATION_DETAIL

SEGMENT INFORMATION (DETAIL) (USD $)	3 Months Ended
In Millions, unless otherwise specified	Mar. 31, 2014	Mar. 31, 2013
Segment Reporting, Significant Reconciling Item [Line Items]	'	'
Income (Loss) from Operations before Interest and Taxes Attributable to Segments	$108	$107
Restructuring Charges and Related Items	-12	-9
General Corporate Expense	-31	-30
Earnings Before Interest And Taxes	108	57
Gains Losses Related To Hurricane Sandy	-2	-11
United States [Member]	'	'
Segment Reporting, Significant Reconciling Item [Line Items]	'	'
Revenues	889	964
Europe [Member]	'	'
Segment Reporting, Significant Reconciling Item [Line Items]	'	'
Revenues	149	138
Asia Pacific [Member]	'	'
Segment Reporting, Significant Reconciling Item [Line Items]	'	'
Revenues	137	138
Other Geographical [Member]	'	'
Segment Reporting, Significant Reconciling Item [Line Items]	'	'
Revenues	103	110
Composites [Member]	'	'
Segment Reporting, Significant Reconciling Item [Line Items]	'	'
Revenues	477	459
Income (Loss) from Operations before Interest and Taxes Attributable to Segments	27	9
Building Materials [Member]	'	'
Segment Reporting, Significant Reconciling Item [Line Items]	'	'
Revenues	852	937
Income (Loss) from Operations before Interest and Taxes Attributable to Segments	81	98
All Other Segments [Member]	'	'
Segment Reporting, Significant Reconciling Item [Line Items]	'	'
Revenues	'	1,396
Corporate Eliminations [Member]	'	'
Segment Reporting, Significant Reconciling Item [Line Items]	'	'
Revenues	-51	-46
Roofing [Member]	'	'
Segment Reporting, Significant Reconciling Item [Line Items]	'	'
Revenues	497	607
Insulation [Member]	'	'
Segment Reporting, Significant Reconciling Item [Line Items]	'	'
Revenues	355	330
Total Segments [Member]	'	'
Segment Reporting, Significant Reconciling Item [Line Items]	'	'
Revenues	1,329	'
Hangzhou [Member]	'	'
Segment Reporting, Significant Reconciling Item [Line Items]	'	'
Restructuring Charges and Related Items	$45	$0

INVENTORIES_DETAIL

INVENTORIES (DETAIL) (USD $)	Mar. 31, 2014	Dec. 31, 2013
In Millions, unless otherwise specified	Mar. 31, 2014	Dec. 31, 2013
Inventory Disclosure [Abstract]	'	'
Inventory Finished Goods	$659	$580
Inventory Raw Materials And Supplies	251	230
Inventory, Net, Total	$910	$810

DERIVATIVE_FINANCIAL_INSTRUMEN2

DERIVATIVE FINANCIAL INSTRUMENTS BALANCE SHEET (DETAIL) (USD $)	3 Months Ended	12 Months Ended
	Mar. 31, 2014	Dec. 31, 2013
Derivatives, Fair Value [Line Items]	'	'
Derivative Instruments Gain (Loss) Recognized In Other Comprehensive Income Next Twelve Months Net	$1	'
Other Current Assets [Member] \| Designated as Hedging Instrument [Member] \| Cash Flow Hedging [Member]	'	'
Derivatives, Fair Value [Line Items]	'	'
DerivativeAssetFairValueNet	2,000,000	1,000,000
Other Current Assets [Member] \| Nondesignated [Member] \| Foreign Exchange Contract Member	'	'
Derivatives, Fair Value [Line Items]	'	'
DerivativeAssetFairValueNet	1,000,000	0
Accounts Payable and Accrued Liabilities [Member] \| Designated as Hedging Instrument [Member] \| Fair Value Hedging [Member]	'	'
Derivatives, Fair Value [Line Items]	'	'
Derivative Liability, Fair Value, Net	1,000,000	3,000,000
Accounts Payable and Accrued Liabilities [Member] \| Designated as Hedging Instrument [Member] \| Cash Flow Hedging [Member]	'	'
Derivatives, Fair Value [Line Items]	'	'
Derivative Liability, Fair Value, Net	1,000,000	0
Accounts Payable and Accrued Liabilities [Member] \| Nondesignated [Member] \| Foreign Exchange Contract Member	'	'
Derivatives, Fair Value [Line Items]	'	'
Derivative Liability, Fair Value, Net	1,000,000	1,000,000
Other Comprehensive Income Member \| Designated as Hedging Instrument [Member] \| Cash Flow Hedging [Member]	'	'
Derivatives, Fair Value [Line Items]	'	'
Gain Recognized in OCI, Effective Portion	1,000,000	1,000,000
Loss Recognized in OCI, Effective Portion	$0	$0

DERIVATIVE_FINANCIAL_INSTRUMEN3

DERIVATIVE FINANCIAL INSTRUMENTS INCOME STMT (DETAIL) (USD $)	3 Months Ended			12 Months Ended	3 Months Ended
In Millions, unless otherwise specified	Mar. 31, 2014	Mar. 31, 2013	Mar. 31, 2014	Dec. 31, 2013	Mar. 31, 2014	Mar. 31, 2013	Mar. 31, 2014	Mar. 31, 2013
	Cost Of Sales [Member]	Cost Of Sales [Member]	Interest Expense Member	Interest Expense Member	Other Expense Member	Other Expense Member	Other Expense Member	Other Expense Member
	Designated as Hedging Instrument [Member]	Designated as Hedging Instrument [Member]	Designated as Hedging Instrument [Member]	Designated as Hedging Instrument [Member]	Nondesignated [Member]	Nondesignated [Member]	Nondesignated [Member]	Nondesignated [Member]
	Natural Gas Contract [Member]	Natural Gas Contract [Member]	Interest Rate Swap Member	Interest Rate Swap Member	Natural Gas Contract [Member]	Natural Gas Contract [Member]	Foreign Exchange Contract Member	Foreign Exchange Contract Member
Derivative Instruments Gain Loss [Line Items]	'	'	'	'	'	'	'	'
Derivative Instruments Loss Reclassified From Accumulated OCI Into Income Effective Portion	($1)	'	'	'	'	'	'	'
Derivative Instruments Loss Recognized In Income Ineffective Portion And Amount Excluded From Effectiveness Testing	'	'	'	'	0	-1	'	'
Derivative Instruments Loss Recognized In Income	'	'	'	'	'	'	'	'
Derivative Instruments Gain Loss Recognized In Income Net	'	'	'	'	'	'	($1)	$8

GOODWILL_AND_OTHER_INTANGIBLE_2

GOODWILL AND OTHER INTANGIBLE ASSETS (DETAIL) (USD $)	3 Months Ended	12 Months Ended
In Millions, unless otherwise specified	Mar. 31, 2014	Dec. 31, 2013
Intangible Assets [Line Items]	'	'
Finite Lived Intangible Assets Gross	$1,202	$1,198
Finite Lived Intangible Assets Accumulated Amortization	-163	-158
Intangible assets	1,039	1,040
Goodwill balance	1,166	1,166
Finite Lived Intangible Assets Average Useful Life	'20 years 0 months 0 days	'20 years 0 months 0 days
Intangible Asset Expense Five Year Average	23	'
Customer Relationships [Member]	'	'
Intangible Assets [Line Items]	'	'
Finite Lived Intangible Assets Gross	181	181
Finite Lived Intangible Assets Accumulated Amortization	-70	-68
Finite-Lived Intangible Assets, Net, Total	111	113
Finite Lived Intangible Assets Average Useful Life	'18 years 0 months 0 days	'19 years 0 months 0 days
Finite Lived Intangible Assets Net	111	113
Technology [Member]	'	'
Intangible Assets [Line Items]	'	'
Finite Lived Intangible Assets Gross	194	194
Finite Lived Intangible Assets Accumulated Amortization	-76	-74
Finite-Lived Intangible Assets, Net, Total	118	120
Finite Lived Intangible Assets Net	118	120
Franchise and Other Agreements [Member]	'	'
Intangible Assets [Line Items]	'	'
Finite Lived Intangible Assets Gross	41	37
Finite Lived Intangible Assets Accumulated Amortization	-17	-16
Finite-Lived Intangible Assets, Net, Total	24	21
Finite Lived Intangible Assets Average Useful Life	'14 years 0 months 0 days	'14 years 0 months 0 days
Finite Lived Intangible Assets Net	24	21
Trademarks [Member]	'	'
Intangible Assets [Line Items]	'	'
Finite Lived Intangible Assets Gross	786	786
Indefinite Lived Intangible Assets Excluding Goodwill	$786	$786

GOODWILL_ROLLFORWARD_DETAIL

GOODWILL ROLLFORWARD (DETAIL) (USD $)	Mar. 31, 2014	Dec. 31, 2013
In Millions, unless otherwise specified	Mar. 31, 2014	Dec. 31, 2013
Goodwill [Roll Forward]	'	'
Goodwill, Beginning Balance	$1,166	$1,166
Goodwill, Ending Balance	$1,166	$1,166

PROPERTY_PLANT_AND_EQUIPMENT_D

PROPERTY, PLANT AND EQUIPMENT (DETAIL) (USD $)	Mar. 31, 2014	Dec. 31, 2013
In Millions, unless otherwise specified	Mar. 31, 2014	Dec. 31, 2013
Property Plant And Equipment [Line Items]	'	'
Property Plant And Equipment Gross	$4,564	$4,547
Accumulated Depreciation Depletion And Amortization Property Plant And Equipment	1,666	1,615
Property, Plant and Equipment, Net, Total	2,898	2,932
Precious Metals Percentage	17.00%	17.00%
Precious Metals Depletion Percentage	3.00%	'
Land Member	'	'
Property Plant And Equipment [Line Items]	'	'
Property Plant And Equipment Gross	209	210
Buildings and Leasehold Improvements [Member]	'	'
Property Plant And Equipment [Line Items]	'	'
Property Plant And Equipment Gross	818	811
Machinery And Equipment Member	'	'
Property Plant And Equipment [Line Items]	'	'
Property Plant And Equipment Gross	3,400	3,353
Construction In Progress Member	'	'
Property Plant And Equipment [Line Items]	'	'
Property Plant And Equipment Gross	$137	$173

DIVESTITURES_DETAIL

DIVESTITURES (DETAIL) (USD $)	3 Months Ended
DIVESTITURES (DETAIL) (USD $)	Mar. 31, 2014	Dec. 31, 2013
Business Divestitures [Line Items]	'	'
Divestiture, Amount of Consideration Received	$70	'
Divestiture, Amount of Future Consideration Receivable	14	'
Gain Loss On Disposition Of Assets	45	'
DivestitureAmountOfFutureConsiderationReceivableNextQuarter	'	21
OtherCurrentAssets	$35	'

ASSETS_HELD_FOR_SALE

ASSETS HELD FOR SALE (USD $)	Mar. 31, 2014
Property Plant And Equipment Assets Held For Sale [Abstract]	'
held for sale	$8

WARRANTIES_DETAIL

WARRANTIES (DETAIL) (USD $)	3 Months Ended
In Millions, unless otherwise specified	Mar. 31, 2014
Movement In Standard And Extended Product Warranty Increase Decrease Roll Forward	'
Product Warranty Accrual, Beginning Balance	$41
Product Warranty Accrual Warranties Issued	7
Product Warranty Accrual Payments	5
Product Warranty Accrual, Ending Balance	$43

COST_REDUCTION_ACTIONS_DETAIL

COST REDUCTION ACTIONS (DETAIL) (USD $)	3 Months Ended				12 Months Ended	3 Months Ended
	Mar. 31, 2014	Mar. 31, 2013	Mar. 31, 2014	Mar. 31, 2014	Dec. 31, 2013	Mar. 31, 2014	Mar. 31, 2014	Mar. 31, 2014	Mar. 31, 2014	Mar. 31, 2014
			Cost Reduction Actions 2012 [Member]	Cost Reduction Actions 2013 [Member]	Cost Reduction Actions 2013 [Member]	Cost Reduction Actions 2014 [Member]	Employee Severance Member	Employee Severance Member	Employee Severance Member	Contract Termination Member
							Cost Reduction Actions 2012 [Member]	Cost Reduction Actions 2013 [Member]	Cost Reduction Actions 2014 [Member]	Cost Reduction Actions 2014 [Member]
							Composites [Member]
Restructuring Cost and Reserve [Line Items]	'	'	'	'	'	'	'	'	'	'
Severance Costs	'	'	'	'	'	$11	'	'	'	'
Other costs related to restructuring	'	'	'	'	'	3	'	'	'	'
Restructuring and Related Cost, Incurred Cost	'	'	0	'	6	'	'	'	'	'
Restructuring And Related Cost Expected Cost	'	'	'	2	'	'	'	'	'	'
Effect on Future Earnings, Amount	5	'	'	'	'	'	'	'	'	'
Restructuring Reserve Roll Forward	'	'	'	'	'	'	'	'	'	'
Restructuring Reserve, Beginning Balance	'	'	'	6,000,000	'	0	26,000,000	'	0	0
Charges related to cost reduction actions	12,000,000	1,000,000	'	'	'	14,000,000	'	-2,000,000	11,000,000	3,000,000
Restructuring Reserve Settled With Cash	'	'	'	'	'	-1,000,000	-2,000,000	-4,000,000	-1,000,000	0
Restructuring Reserve, Ending Balance	'	'	'	'	6,000,000	13,000,000	24,000,000	0	10,000,000	3,000,000
Restructuring And Related Cost Cost Incurred To Date	'	'	'	'	'	14,000,000	53,000,000	4,000,000	11,000,000	3,000,000
Restructuring Cost Total	'	'	'	'	'	$14	'	'	'	'

DEBT_DETAIL

DEBT (DETAIL) (USD $)	3 Months Ended
DEBT (DETAIL) (USD $)	Mar. 31, 2014	Mar. 31, 2013	Dec. 31, 2013
Long-Term Debt [Line Items]	'	'	'
Long Term Debt	$2,362,000,000	'	$2,027,000,000
Fair Value Adjustment to Debt	16,000,000	'	16,000,000
Long Term Debt Current	4,000,000	'	3,000,000
Long Term Debt Noncurrent	2,358,000,000	'	2,024,000,000
Interest Rate Swap Agreement, Principal Amount	100	'	'
Line Of Credit Facility Amount Outstanding	4	'	'
Payments on long-term debt	0	0	'
Short-term Debt [Abstract]	'	'	'
Short-term debt	25,000,000	'	1,000,000
Short Term Debt Weighted Average Interest Rate	6.00%	'	2.20%
Senior Notes Due 2016 [Member]	'	'	'
Long-Term Debt [Line Items]	'	'	'
Long Term Debt	400,000,000	'	400,000,000
Debt Instrument Issuance Date	31-Oct-06	'	'
Debt Instrument Face Amount	650	'	'
Payments on long-term debt	250	'	'
Senior Notes Due 2036 [Member]	'	'	'
Long-Term Debt [Line Items]	'	'	'
Long Term Debt	540,000,000	'	540,000,000
Debt Instrument Face Amount	540	'	'
Senior Notes Due 2019 [Member]	'	'	'
Long-Term Debt [Line Items]	'	'	'
Long Term Debt	248,000,000	'	248,000,000
Debt Instrument Issuance Date	3-Jun-09	'	'
Debt Instrument Face Amount	350	'	'
Payments on long-term debt	100	'	'
Senior Notes Due 2022 [Member]	'	'	'
Long-Term Debt [Line Items]	'	'	'
Long Term Debt	599,000,000	'	599,000,000
Debt Instrument Issuance Date	17-Oct-12	'	'
Debt Instrument Face Amount	600	'	'
Senior Revolving Credit Facility B [Member]	'	'	'
Long-Term Debt [Line Items]	'	'	'
Long Term Debt	296,000,000	'	12,000,000
Senior Revolving Credit Facility A [Member]	'	'	'
Long-Term Debt [Line Items]	'	'	'
Debt Instrument Face Amount	800	'	'
Capital Lease Obligations Member	'	'	'
Long-Term Debt [Line Items]	'	'	'
Long Term Debt	49,000,000	'	49,000,000
Floating Rate Debt [Member]	'	'	'
Long-Term Debt [Line Items]	'	'	'
Long Term Debt	1,000,000	'	1,000,000
Letter Of Credit Under Receivables Purchase Agreement [Member]	'	'	'
Long-Term Debt [Line Items]	'	'	'
Long Term Debt	213,000,000	'	162,000,000
Line Of Credit Facility Amount Outstanding	38	'	'
LetterOfCreditUnderReceivablesPurchaseAgreementNovemberDecemberJanuaryMember [Member]	'	'	'
Long-Term Debt [Line Items]	'	'	'
Debt Instrument Face Amount	$200	'	'

PENSION_PLANS_AND_OTHER_POSTRE1

PENSION PLANS AND OTHER POSTRETIREMENT BENEFITS (DETAIL) (USD $)	3 Months Ended
	Mar. 31, 2014	Mar. 31, 2013
Defined Benefit Plan, Net Periodic Benefit Cost [Abstract]	'	'
Defined Benefit Plan, Service Cost	$3,000,000	$4,000,000
Defined Benefit Plan, Interest Cost	18,000,000	16,000,000
Defined Benefit Plan, Expected Return on Plan Assets	-21,000,000	-21,000,000
Defined Benefit Plan, Amortization of Gains (Losses)	3,000,000	5,000,000
Defined Benefit Plan, Net Periodic Benefit Cost	3,000,000	4,000,000
Defined Benefit Plan, Change in Fair Value of Plan Assets [Roll Forward]	'	'
Defined Benefit Plan, Contributions by Employer	14	'
Defined Benefit Plan, Estimated Future Benefit Payments [Abstract]	'	'
Defined Benefit Plan, Estimated Future Employer Contributions in Current Fiscal Year	20	'
United States Pension Plans Of US Entity Defined Benefit Member	'	'
Defined Benefit Plan, Net Periodic Benefit Cost [Abstract]	'	'
Defined Benefit Plan, Service Cost	2,000,000	2,000,000
Defined Benefit Plan, Interest Cost	12,000,000	11,000,000
Defined Benefit Plan, Expected Return on Plan Assets	-14,000,000	-15,000,000
Defined Benefit Plan, Amortization of Gains (Losses)	2,000,000	4,000,000
Defined Benefit Plan, Net Periodic Benefit Cost	2,000,000	2,000,000
Defined Benefit Plan, Estimated Future Benefit Payments [Abstract]	'	'
Defined Benefit Plan, Estimated Future Employer Contributions in Current Fiscal Year	35	'
Foreign Pension Plans Defined Benefit Member	'	'
Defined Benefit Plan, Net Periodic Benefit Cost [Abstract]	'	'
Defined Benefit Plan, Service Cost	1,000,000	2,000,000
Defined Benefit Plan, Interest Cost	6,000,000	5,000,000
Defined Benefit Plan, Expected Return on Plan Assets	-7,000,000	-6,000,000
Defined Benefit Plan, Amortization of Gains (Losses)	1,000,000	1,000,000
Defined Benefit Plan, Net Periodic Benefit Cost	1,000,000	2,000,000
Other Postretirement Benefit Plans, Defined Benefit [Member]	'	'
Defined Benefit Plan, Net Periodic Benefit Cost [Abstract]	'	'
Defined Benefit Plan, Service Cost	1,000,000	1,000,000
Defined Benefit Plan, Interest Cost	3,000,000	2,000,000
Defined Benefit Plan, Amortization of Prior Service Cost (Credit)	1,000,000	1,000,000
Defined Benefit Plan, Amortization of Gains (Losses)	1,000,000	0
Defined Benefit Plan, Net Periodic Benefit Cost	$2,000,000	$2,000,000

CONTINGENT_LIABILITIES_AND_OTH1

CONTINGENT LIABILITIES AND OTHER MATTERS (DETAIL) (USD $)	3 Months Ended
	Mar. 31, 2014	Mar. 31, 2013
	Number	Mar. 31, 2013
Unusual or Infrequent Item [Line Items]	'	'
Environmental Liability Sites	4	'
Effect on Future Earnings, Amount	$5	'
COST OF SALES	1,044,000,000	1,137,000,000
Loss from Catastrophes Reported in Cost of Sales	'	11
Loss from Catastrophes Reported in Other (income) expenses	$2	'

STOCK_COMPENSATION_DETAIL

STOCK COMPENSATION (DETAIL) (USD $)

3 Months Ended

Mar. 31, 2014

Mar. 31, 2013

Mar. 31, 2014

Mar. 31, 2013

Mar. 31, 2014

Mar. 31, 2013

Mar. 31, 2014

Jan. 31, 2011

Maximum [Member]

Minimum [Member]

Exercise Price Range One [Member]

Stock Options Member

Restricted Stock Member

Performance Stock Units (PSUs) [Member]

Stock Plan Member, 2013 [Member]

Years

Share Based Compensation Arrangement By Share Based Payment Award [Line Items]

Share-based Compensation Arrangement by Share-based Payment Award, Options, Terms of Award, Maximum (in years)

Allocated Share Based Compensation Expense

$1,000,000

Employee Service Share Based Compensation Nonvested Awards Total Compensation Cost Not Yet Recognized Period For Recognition

'3 years 0 months 29 days

'2 years 1 month 24 days

Share Based Compensation Arrangement By Share Based Payment Award Equity Instruments Other Than Options Additional Disclosures Abstract

Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Nonvested, Number, Beginning Balance

1,735,824

410,500

Nonoptions, Number, Grants In Period

248,950

455,518

Nonoptions, Number, Vested In Period

-388,629

Nonoptions, Number, Forfeited In Period

-6,750

-11,863

Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Nonvested, Number, Ending Balance

1,790,850

652,700

Nonoptions, Weighted Average Fair Value, Beginning Balance

$32.49

$53.04

Nonoptions, Weighted Average Fair Value, Grants in Period

$44.43

$37.78

Nonoptions, Weighted Average Fair Value, Vested

$33.39

Nonoptions, Weighted Average Fair Value, Forfeited

$36.28

$46.69

Nonoptions, Weighted Average Fair Value, Ending Balance

$33.61

$49.82

Share Based Compensation Arrangement By Share Based Payment Award Number Of Shares Available For Grant

2,400,000

3,400,000

1,500,000

Share Based Compensation Arrangement By Share Based Payment Award Options Grants In Period Weighted Average Grant Date Fair Value

$19.05

Share Based Compensation Arrangement By Share Based Payment Award Fair Value Assumptions Expected Volatility Rate

50.80%

Share Based Compensation Arrangement By Share Based Payment Award Fair Value Assumptions Expected Dividend Rate

0.00%

Share Based Compensation Arrangement By Share Based Payment Award Fair Value Assumptions Expected Term

'6 years 3 months 0 days

'3 years 0 months 3 days

Share Based Compensation Arrangement By Share Based Payment Award Fair Value Assumptions Risk Free Interest Rate

1.90%

Employee Service Share Based Compensation Nonvested Awards Total Compensation Cost Not Yet Recognized

Share Based Compensation Arrangement By Share Based Payment Award Options Outstanding Intrinsic Value

$13

$36

$31

$13,000,000

Share Based Compensation Arrangement By Share Based Payment Award Options Outstanding Roll Forward

Options, Outstanding, Number, Beginning Balance

2,748,720

Options, Outstanding, Number, Grants In Period

374,500

Options, Outstanding, Number, Options Exercised

-212,725

Options, Outstanding, Number, Forfeitures In Period

-2,925

Options, Outstanding, Number, Ending Balance

2,907,570

Options, Outstanding, Weighted Average Exercise Price, Beginning of Period

$29.55

Options, Outstanding, Grants In Period Weighted Average Exercise Price

$37.65

Options, Outstanding, Exercises In Period Weighted Average Exercise Price

$27.84

Options, Outstanding, Forfeitures In Period Weighted Average Exercise Price

$36.52

Options, Outstanding, Weighted Average Exercise Price, End of Period

$30.70

Share Based Compensation Shares Authorized Under Stock Option Plans Exercise Price Range [Line Items]

Share Based Compensation Shares Authorized Under Stock Option Plans Exercise Price Range Number Of Outstanding Options

2,907,570

Share-based Compensation, Shares Authorized under Stock Option Plans, Exercise Price Range, Outstanding Options, Weighted Average Remaining Contractual Term

'5 years 9 months 21 days

Share-based Compensation, Shares Authorized under Stock Option Plans, Exercise Price Range, Outstanding Options, Weighted Average Exercise Price, Beginning Balance

$30.70

Share-based Compensation, Shares Authorized under Stock Option Plans, Exercise Price Range, Number of Exercisable Options

2,052,570

Share-based Compensation, Shares Authorized under Stock Option Plans, Exercise Price Range, Exercisable Options, Weighted Average Remaining Contractual Term

'4 years 6 months 3 days

Share-based Compensation, Shares Authorized under Stock Option Plans, Exercise Price Range, Exercisable Options, Weighted Average Exercise Price

$42.16

$13.89

$27.75

EARNINGS_PER_SHARE_DETAIL

EARNINGS PER SHARE (DETAIL) (USD $)	3 Months Ended
EARNINGS PER SHARE (DETAIL) (USD $)	Mar. 31, 2014	Mar. 31, 2013
Earnings Per Share Abstract	'	'
NET EARNINGS ATTRIBUTABLE TO OWENS CORNING	$120,000,000	$22,000,000
Weighted Average Common Shares, Basic	117,800,000	118,500,000
Incremental Common Shares Attributable To Nonvested Shares With Forfeitable Dividends	400,000	600,000
Incremental Common Shares Attributable To Call Options And Warrants	500,000	500,000
Weighted Average Number Diluted Shares Outstanding Adjustment	118,700,000	119,600,000
Earnings Per Share Basic	$1.02	$0.19
Earnings Per Share Diluted	$1.01	$0.18
Equity Class Of Treasury Stock [Line Items]	'	'
Stock Repurchase Program, Remaining Number of Shares Authorized to be Repurchased	8,000,000	'
Stock Repurchase Program, Number of Shares Acquired During Period	600,000	'
Purchase of treasury stock	29,000,000	8,000,000
Repurchase Program 2012 [Member]	'	'
Equity Class Of Treasury Stock [Line Items]	'	'
Stock Repurchase Program, Number of Shares Authorized to be Repurchased	10,000,000	'
Purchase of treasury stock	$26	'
Stock Options Member	'	'
Antidilutive Securities Excluded From Computation Of Earnings Per Share [Line Items]	'	'
Antidilutive Securities Excluded From Computation Of Earnings Per Share Amount	700,000	200,000
Series A Warrants [Member]	'	'
Antidilutive Securities Excluded From Computation Of Earnings Per Share [Line Items]	'	'
Antidilutive Securities Excluded From Computation Of Earnings Per Share Amount	17,500,000	'
Series B Warrants [Member]	'	'
Antidilutive Securities Excluded From Computation Of Earnings Per Share [Line Items]	'	'
Antidilutive Securities Excluded From Computation Of Earnings Per Share Amount	7,800,000	'
Restricted Stock Member	'	'
Antidilutive Securities Excluded From Computation Of Earnings Per Share [Line Items]	'	'
Antidilutive Securities Excluded From Computation Of Earnings Per Share Amount	500,000	200,000

FAIR_VALUE_MEASUREMENT_DETAIL

FAIR VALUE MEASUREMENT (DETAIL) (USD $)	Mar. 31, 2014	Dec. 31, 2013
Assets	'	'
Cash And Cash Equivalents Fair Value Disclosure	$25,000,000	$20,000,000
Term Deposits, Fair Value Disclosure	6,000,000	2,000,000
Derivative Assets	3,000,000	1,000,000
Total Assets	34,000,000	23,000,000
Notes Receivable Fair Value Disclosure	2,000,000	6,000,000
Liabilities	'	'
Derivative Liabilities	3,000,000	4,000,000
Liabilities	3,000,000	4,000,000
Long-term Debt, Fair Value	558,000,000	224
Senior Notes Due 2016 [Member]	'	'
Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation [Line Items]	'	'
Notes Payable, Fair Value Disclosure, Par Value	112.00%	'
Senior Notes Due 2036 [Member]	'	'
Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation [Line Items]	'	'
Notes Payable, Fair Value Disclosure, Par Value	113.00%	'
Senior Notes Due 2019 [Member]	'	'
Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation [Line Items]	'	'
Notes Payable, Fair Value Disclosure, Par Value	126.00%	'
Senior Notes Due 2022 [Member]	'	'
Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation [Line Items]	'	'
Notes Payable, Fair Value Disclosure, Par Value	101.00%	'
Fair Value Inputs Level 1 Member	'	'
Assets	'	'
Cash And Cash Equivalents Fair Value Disclosure	25,000,000	20,000,000
Term Deposits, Fair Value Disclosure	6,000,000	2,000,000
Derivative Assets	0	0
Total Assets	31,000,000	22,000,000
Liabilities	'	'
Derivative Liabilities	0	0
Liabilities	0	0
Fair Value Inputs Level 2 Member	'	'
Assets	'	'
Cash And Cash Equivalents Fair Value Disclosure	0	0
Term Deposits, Fair Value Disclosure	0	0
Derivative Assets	3,000,000	1,000,000
Total Assets	3,000,000	1,000,000
Liabilities	'	'
Derivative Liabilities	3,000,000	4,000,000
Liabilities	3,000,000	4,000,000
Fair Value Inputs Level 3 Member	'	'
Assets	'	'
Cash And Cash Equivalents Fair Value Disclosure	0	0
Term Deposits, Fair Value Disclosure	0	0
Derivative Assets	0	0
Total Assets	0	0
Liabilities	'	'
Derivative Liabilities	0	0
Liabilities	$0	$0

INCOME_TAXES_DETAIL

INCOME TAXES (DETAIL) (USD $)	3 Months Ended
INCOME TAXES (DETAIL) (USD $)	Mar. 31, 2014	Mar. 31, 2013
Income Tax Disclosure [Abstract]	'	'
EARNINGS BEFORE TAXES	$81,000,000	$28,000,000
Current Income Tax Expense (Benefit), Continuing Operations [Abstract]	'	'
Current Income Tax Expense (Benefit)	39	6
Effective Income Tax Rate, Continuing Operations, Tax Rate Reconciliation [Abstract]	'	'
Effective Income Tax Rate Continuing Operations	-48.00%	21.00%
Components of Deferred Tax Assets [Abstract]	'	'
Deferred Tax Assets, Other	'	8
Valuation Allowance Deferred Tax Asset Change In Amount	$78	'

CHANGES_IN_ACCUMULATED_OTHER_C2

CHANGES IN ACCUMULATED OTHER COMPREHENSIVE INCOME (DETAIL) (USD $)	3 Months Ended
In Millions, unless otherwise specified	Mar. 31, 2014	Mar. 31, 2013	Dec. 31, 2013	Dec. 31, 2012
Accumulated Other Comprehensive Income Loss Net Of Tax Abstract	'	'	'	'
Accumulated other comprehensive deficit	$310	'	$297	'
Other Comprehensive Income (Loss), Derivatives Qualifying as Hedges, Net of Tax, Portion Attributable to Parent [Abstract]	'	'	'	'
Accumulated Other Comprehensive Income (Loss), Cumulative Changes in Net Gain (Loss) from Cash Flow Hedges, Effect Net of Tax	0	2	0	-1
Other Comprehensive Income (Loss), Reclassification Adjustment on Derivatives Included in Net Income, Net of Tax	0	0	'	'
Other Comprehensive Income (Loss), Unrealized Gain (Loss) on Derivatives Arising During Period, Net of Tax	0	3	'	'
Deferred loss on hedging transactions (net of tax)	0	2	'	'
Other Comprehensive Income (Loss), Foreign Currency Transaction and Translation Adjustment, Net of Tax, Portion Attributable to Parent [Abstract]	'	'	'	'
Accumulated Other Comprehensive Income (Loss), Foreign Currency Translation Adjustment, Net of Tax	-14	9	2	30
Other Comprehensive Income (Loss), Foreign Currency Transaction and Translation Gain (Loss) Arising During Period, Net of Tax	-16	-21	'	'
Other Comprehensive Income (Loss), Foreign Currency Transaction and Translation Reclassification Adjustment Realized upon Sale or Liquidation, Net of Tax	0	0	'	'
Other Comprehensive Income (Loss), Foreign Currency Transaction and Translation Adjustment, Net of Tax	-16	-21	'	'
Other Comprehensive Income (Loss), Pension and Other Postretirement Benefit Plans, Adjustment, Net of Tax, Portion Attributable to Parent [Abstract]	'	'	'	'
Accumulated Other Comprehensive Income (Loss), Pension and Other Postretirement Benefit Plans, Net of Tax	-181	-273	-184	-279
Other Comprehensive Income (Loss), Reclassification, Pension and Other Postretirement Benefit Plans, Net Gain (Loss) Recognized in Net Periodic Benefit Cost, Net of Tax	-1	-1	'	'
Other Comprehensive Income Translation Impact On Non US Plans Net Of Tax	4	7	'	'
Pension and other postretirement adjustment (net of tax)	3	2	'	'
Other Comprehensive Income AOCI Valuation	'	'	'	'
Accumulated Other Comprehensive Income Loss AOCI Valuation	-115	-113	-115	-114
Other comprehensive income translation impact	0	1	'	'
Other Comprehensive Income Loss Reclassification AOCI Valuation	0	0	'	'
Other comprehensive income loss AOCI Valuation net of tax	$0	$1	'	'

CONDENSED_CONSOLIDATED_STATEME

CONDENSED CONSOLIDATED STATEMENT OF EARNINGS (DETAIL) (USD $)	3 Months Ended
In Millions, unless otherwise specified	Mar. 31, 2014	Mar. 31, 2013
Condensed Financial Statements Captions [Line Items]	'	'
NET SALES	$1,278	$1,350
COST OF SALES	1,044	1,137
Gross margin	234	213
OPERATING EXPENSES	'	'
Marketing and administrative expenses	132	133
Science and technology expenses	19	18
Charges related to cost reduction actions	12	1
Other Expenses, net	-37	4
Total operating expenses	126	156
Earnings Before Interest And Taxes	108	57
Interest expense, net	27	29
EARNINGS BEFORE TAXES	81	28
Income Tax Expense (Benefit)	39	-6
Equity in net earnings of affiliates	0	0
NET EARNINGS	120	22
Less: Net earnings attributable to noncontrolling interests	0	0
NET EARNINGS ATTRIBUTABLE TO OWENS CORNING	120	22
Parent Company Member	'	'
Condensed Financial Statements Captions [Line Items]	'	'
NET SALES	0	0
COST OF SALES	0	-2
Gross margin	0	2
OPERATING EXPENSES	'	'
Marketing and administrative expenses	32	33
Science and technology expenses	0	0
Charges related to cost reduction actions	0	0
Other Expenses, net	-10	-1
Total operating expenses	22	32
Earnings Before Interest And Taxes	-22	-30
Interest expense, net	26	27
EARNINGS BEFORE TAXES	-48	-57
Income Tax Expense (Benefit)	18	22
Equity in net earnings of subsidiaries	150	57
Equity in net earnings of affiliates	0	0
NET EARNINGS	120	22
Less: Net earnings attributable to noncontrolling interests	0	0
NET EARNINGS ATTRIBUTABLE TO OWENS CORNING	120	22
Guarantor Subsidiaries Member	'	'
Condensed Financial Statements Captions [Line Items]	'	'
NET SALES	911	994
COST OF SALES	751	833
Gross margin	160	161
OPERATING EXPENSES	'	'
Marketing and administrative expenses	66	67
Science and technology expenses	15	14
Charges related to cost reduction actions	1	0
Other Expenses, net	2	4
Total operating expenses	84	85
Earnings Before Interest And Taxes	76	76
Interest expense, net	1	0
EARNINGS BEFORE TAXES	75	76
Income Tax Expense (Benefit)	13	-19
Equity in net earnings of subsidiaries	62	0
Equity in net earnings of affiliates	0	0
NET EARNINGS	150	57
Less: Net earnings attributable to noncontrolling interests	0	0
NET EARNINGS ATTRIBUTABLE TO OWENS CORNING	150	57
Non Guarantor Subsidiaries Member	'	'
Condensed Financial Statements Captions [Line Items]	'	'
NET SALES	456	453
COST OF SALES	382	403
Gross margin	74	50
OPERATING EXPENSES	'	'
Marketing and administrative expenses	34	33
Science and technology expenses	4	4
Charges related to cost reduction actions	11	1
Other Expenses, net	-29	1
Total operating expenses	20	39
Earnings Before Interest And Taxes	54	11
Interest expense, net	0	2
EARNINGS BEFORE TAXES	54	9
Income Tax Expense (Benefit)	8	-9
Equity in net earnings of subsidiaries	0	0
Equity in net earnings of affiliates	0	0
NET EARNINGS	62	0
Less: Net earnings attributable to noncontrolling interests	0	0
NET EARNINGS ATTRIBUTABLE TO OWENS CORNING	62	0
Consolidation Eliminations Member	'	'
Condensed Financial Statements Captions [Line Items]	'	'
NET SALES	-89	-97
COST OF SALES	-89	-97
Gross margin	0	0
OPERATING EXPENSES	'	'
Marketing and administrative expenses	0	0
Science and technology expenses	0	0
Charges related to cost reduction actions	0	0
Other Expenses, net	0	0
Total operating expenses	0	0
Earnings Before Interest And Taxes	0	0
Interest expense, net	0	0
EARNINGS BEFORE TAXES	0	0
Income Tax Expense (Benefit)	0	0
Equity in net earnings of subsidiaries	-212	-57
Equity in net earnings of affiliates	0	0
NET EARNINGS	-212	-57
Less: Net earnings attributable to noncontrolling interests	0	0
NET EARNINGS ATTRIBUTABLE TO OWENS CORNING	($212)	($57)

CONDENSED_CONSOLIDATED_STATEME1

CONDENSED CONSOLIDATED STATEMENT OF COMPREHENSIVE EARNINGS (DETAIL) (USD $)	3 Months Ended
In Millions, unless otherwise specified	Mar. 31, 2014	Mar. 31, 2013
Condensed Financial Statements Captions [Line Items]	'	'
NET EARNINGS	$120	$22
Other Comprehensive Income (Loss), Foreign Currency Transaction and Translation Adjustment, Net of Tax	-16	-21
Pension and other postretirement adjustment (net of tax)	3	2
Deferred loss on hedging transactions (net of tax)	0	2
Comprehensive Income, Net of Tax, Including Portion Attributable to Noncontrolling Interest	107	5
Comprehensive Income Net Of Tax Attributable To Noncontrolling Interest	'	'
Comprehensive Income Net Of Tax	107	5
Parent Company Member	'	'
Condensed Financial Statements Captions [Line Items]	'	'
NET EARNINGS	120	22
Other Comprehensive Income (Loss), Foreign Currency Transaction and Translation Adjustment, Net of Tax	-16	-21
Pension and other postretirement adjustment (net of tax)	3	2
Deferred loss on hedging transactions (net of tax)	0	2
Comprehensive Income, Net of Tax, Including Portion Attributable to Noncontrolling Interest	107	5
Comprehensive Income Net Of Tax Attributable To Noncontrolling Interest	0	0
Comprehensive Income Net Of Tax	107	5
Guarantor Subsidiaries Member	'	'
Condensed Financial Statements Captions [Line Items]	'	'
NET EARNINGS	150	57
Other Comprehensive Income (Loss), Foreign Currency Transaction and Translation Adjustment, Net of Tax	0	0
Pension and other postretirement adjustment (net of tax)	0	0
Deferred loss on hedging transactions (net of tax)	0	0
Comprehensive Income, Net of Tax, Including Portion Attributable to Noncontrolling Interest	150	57
Comprehensive Income Net Of Tax Attributable To Noncontrolling Interest	0	0
Comprehensive Income Net Of Tax	150	57
Non Guarantor Subsidiaries Member	'	'
Condensed Financial Statements Captions [Line Items]	'	'
NET EARNINGS	62	0
Other Comprehensive Income (Loss), Foreign Currency Transaction and Translation Adjustment, Net of Tax	0	0
Pension and other postretirement adjustment (net of tax)	0	0
Deferred loss on hedging transactions (net of tax)	0	0
Comprehensive Income, Net of Tax, Including Portion Attributable to Noncontrolling Interest	62	0
Comprehensive Income Net Of Tax Attributable To Noncontrolling Interest	0	0
Comprehensive Income Net Of Tax	62	0
Consolidation Eliminations Member	'	'
Condensed Financial Statements Captions [Line Items]	'	'
NET EARNINGS	-212	-57
Other Comprehensive Income (Loss), Foreign Currency Transaction and Translation Adjustment, Net of Tax	0	0
Pension and other postretirement adjustment (net of tax)	0	0
Deferred loss on hedging transactions (net of tax)	0	0
Comprehensive Income, Net of Tax, Including Portion Attributable to Noncontrolling Interest	-212	-57
Comprehensive Income Net Of Tax Attributable To Noncontrolling Interest	0	0
Comprehensive Income Net Of Tax	($212)	($57)

CONDENSED_CONSOLIDATED_BALANCE1

CONDENSED CONSOLIDATED BALANCE SHEET (DETAIL) (USD $)	Mar. 31, 2014		Dec. 31, 2013		Mar. 31, 2013	Dec. 31, 2012
In Millions, unless otherwise specified	Mar. 31, 2014		Dec. 31, 2013		Mar. 31, 2013	Dec. 31, 2012
CURRENT ASSETS	'		'		'	'
Cash and cash equivalents	$65		$57		$62	$55
Receivables, less allowances	942		683		'	'
Inventories	910		810		'	'
Assets held for sale - current	8		29		'	'
Other current assets	298		269		'	'
Total current assets	2,223		1,848		'	'
Property, plant and equipment, net	2,898		2,932		'	'
Goodwill	1,166		1,166		'	'
Intangible assets	1,039		1,040		'	'
Deferred income taxes	420		436		'	'
Other non-current assets	220		225		'	'
TOTAL ASSETS	7,966		7,647		'	'
CURRENT LIABILITIES	'		'		'	'
Accounts Payable and Accrued Liabilities, Current	957		988		'	'
Short-term debt	25		1		'	'
Long-term debt - current portion	4		3		'	'
Total current liabilities	986		992		'	'
Long-term debt, net of current portion	2,358		2,024		'	'
Pension plan liability	324		336		'	'
Other employee benefits liability	238		242		'	'
Deferred income tax liability	27		23		'	'
Other liabilities	134		200		'	'
Commitments and Contingencies	'		'		'	'
OWENS CORNING STOCKHOLDERS' EQUITY	'		'		'	'
Preferred stock	0	[1]	0	[1]	'	'
Additional paid in capital	3,936		3,938		'	'
Accumulated earnings (deficit)	756		655		'	'
Accumulated other comprehensive deficit	310		297		'	'
Cost of common stock in treasury	521	[2]	504	[2]	'	'
Total Owens Corning stockholders' equity	3,862		3,793		'	'
Noncontrolling interest	37		37		'	'
Stockholders' Equity, Including Portion Attributable to Noncontrolling Interest	3,899		3,830		'	'
TOTAL LIABILITIES AND EQUITY	7,966		7,647		'	'
Parent Company Member	'		'		'	'
CURRENT ASSETS	'		'		'	'
Cash and cash equivalents	0		0		0	0
Receivables, less allowances	0		0		'	'
Due From Affiliate Current	0		0		'	'
Inventories	0		0		'	'
Assets held for sale - current	0		0		'	'
Other current assets	42		45		'	'
Total current assets	42		45		'	'
Equity Method Investments	7,366		7,229		'	'
Due From Affiliate Noncurrent	0		0		'	'
Property, plant and equipment, net	362		362		'	'
Goodwill	0		0		'	'
Intangible assets	0		0		'	'
Deferred income taxes	14		14		'	'
Assets Held for Sale - Non-Current	0		0		'	'
Other non-current assets	27		31		'	'
TOTAL ASSETS	7,811		7,681		'	'
CURRENT LIABILITIES	'		'		'	'
Accounts Payable and Accrued Liabilities, Current	69		15		'	'
Due To Affiliate Current	1,425		1,688		'	'
Short-term debt	0		0		'	'
Long-term debt - current portion	0		0		'	'
Liabilities held for sale - current	'		0		'	'
Total current liabilities	1,494		1,703		'	'
Long-term debt, net of current portion	2,098		1,814		'	'
Due To Affiliate Noncurrent	0		0		'	'
Pension plan liability	209		213		'	'
Other employee benefits liability	0		0		'	'
Deferred income tax liability	0		0		'	'
Liabilities held for sale - non-current	0		'		'	'
Other liabilities	148		158		'	'
OWENS CORNING STOCKHOLDERS' EQUITY	'		'		'	'
Additional paid in capital	3,936		3,938		'	'
Accumulated earnings (deficit)	756		655		'	'
Accumulated other comprehensive deficit	-310		-297		'	'
Cost of common stock in treasury	-521		-504		'	'
Total Owens Corning stockholders' equity	3,862		3,793		'	'
Noncontrolling interest	0		0		'	'
Stockholders' Equity, Including Portion Attributable to Noncontrolling Interest	3,862		3,793		'	'
TOTAL LIABILITIES AND EQUITY	7,811		7,681		'	'
Guarantor Subsidiaries Member	'		'		'	'
CURRENT ASSETS	'		'		'	'
Cash and cash equivalents	3		'		2	3
Receivables, less allowances	0		0		'	'
Due From Affiliate Current	2,615		2,664		'	'
Inventories	561		487		'	'
Assets held for sale - current	0		0		'	'
Other current assets	140		140		'	'
Total current assets	3,319		3,294		'	'
Equity Method Investments	2,536		2,558		'	'
Due From Affiliate Noncurrent	67		67		'	'
Property, plant and equipment, net	1,303		1,313		'	'
Goodwill	1,127		1,127		'	'
Intangible assets	1,007		1,015		'	'
Deferred income taxes	371		416		'	'
Assets Held for Sale - Non-Current	0		0		'	'
Other non-current assets	61		64		'	'
TOTAL ASSETS	9,791		9,854		'	'
CURRENT LIABILITIES	'		'		'	'
Accounts Payable and Accrued Liabilities, Current	498		608		'	'
Due To Affiliate Current	0		0		'	'
Short-term debt	1		0		'	'
Long-term debt - current portion	2		2		'	'
Liabilities held for sale - current	'		0		'	'
Total current liabilities	501		610		'	'
Long-term debt, net of current portion	28		26		'	'
Due To Affiliate Noncurrent	941		959		'	'
Pension plan liability	0		0		'	'
Other employee benefits liability	222		226		'	'
Deferred income tax liability	0		0		'	'
Liabilities held for sale - non-current	0		'		'	'
Other liabilities	175		246		'	'
OWENS CORNING STOCKHOLDERS' EQUITY	'		'		'	'
Additional paid in capital	6,559		1,215		'	'
Accumulated earnings (deficit)	1,365		'		'	'
Accumulated other comprehensive deficit	0		0		'	'
Cost of common stock in treasury	0		0		'	'
Total Owens Corning stockholders' equity	7,924		7,787		'	'
Noncontrolling interest	0		0		'	'
Stockholders' Equity, Including Portion Attributable to Noncontrolling Interest	7,924		7,787		'	'
TOTAL LIABILITIES AND EQUITY	9,791		9,854		'	'
Non Guarantor Subsidiaries Member	'		'		'	'
CURRENT ASSETS	'		'		'	'
Cash and cash equivalents	62		'		60	52
Receivables, less allowances	942		683		'	'
Due From Affiliate Current	0		0		'	'
Inventories	349		323		'	'
Assets held for sale - current	8		29		'	'
Other current assets	116		84		'	'
Total current assets	1,477		1,173		'	'
Equity Method Investments	558		558		'	'
Due From Affiliate Noncurrent	941		959		'	'
Property, plant and equipment, net	1,233		1,257		'	'
Goodwill	39		39		'	'
Intangible assets	265		271		'	'
Deferred income taxes	35		6		'	'
Assets Held for Sale - Non-Current	0		0		'	'
Other non-current assets	132		130		'	'
TOTAL ASSETS	4,680		4,393		'	'
CURRENT LIABILITIES	'		'		'	'
Accounts Payable and Accrued Liabilities, Current	390		365		'	'
Due To Affiliate Current	1,190		976		'	'
Short-term debt	24		1		'	'
Long-term debt - current portion	2		1		'	'
Liabilities held for sale - current	'		0		'	'
Total current liabilities	1,606		1,343		'	'
Long-term debt, net of current portion	232		184		'	'
Due To Affiliate Noncurrent	67		67		'	'
Pension plan liability	115		123		'	'
Other employee benefits liability	16		16		'	'
Deferred income tax liability	27		23		'	'
Liabilities held for sale - non-current	0		'		'	'
Other liabilities	44		42		'	'
OWENS CORNING STOCKHOLDERS' EQUITY	'		'		'	'
Additional paid in capital	1,962		2,045		'	'
Accumulated earnings (deficit)	574		513		'	'
Accumulated other comprehensive deficit	0		0		'	'
Cost of common stock in treasury	0		0		'	'
Total Owens Corning stockholders' equity	2,536		2,558		'	'
Noncontrolling interest	37		37		'	'
Stockholders' Equity, Including Portion Attributable to Noncontrolling Interest	2,573		2,595		'	'
TOTAL LIABILITIES AND EQUITY	4,680		4,393		'	'
Consolidation Eliminations Member	'		'		'	'
CURRENT ASSETS	'		'		'	'
Cash and cash equivalents	0		0		0	0
Receivables, less allowances	0		0		'	'
Due From Affiliate Current	-2,615		-2,664		'	'
Inventories	0		0		'	'
Assets held for sale - current	0		0		'	'
Other current assets	0		0		'	'
Total current assets	-2,615		-2,664		'	'
Equity Method Investments	-10,460		-10,345		'	'
Due From Affiliate Noncurrent	-1,008		-1,026		'	'
Property, plant and equipment, net	0		0		'	'
Goodwill	0		0		'	'
Intangible assets	-233		-246		'	'
Deferred income taxes	0		0		'	'
Assets Held for Sale - Non-Current	0		0		'	'
Other non-current assets	0		0		'	'
TOTAL ASSETS	-14,316		-14,281		'	'
CURRENT LIABILITIES	'		'		'	'
Accounts Payable and Accrued Liabilities, Current	0		0		'	'
Due To Affiliate Current	-2,615		-2,664		'	'
Short-term debt	0		0		'	'
Long-term debt - current portion	0		0		'	'
Liabilities held for sale - current	'		0		'	'
Total current liabilities	-2,615		-2,664		'	'
Long-term debt, net of current portion	0		0		'	'
Due To Affiliate Noncurrent	-1,008		-1,026		'	'
Pension plan liability	0		0		'	'
Other employee benefits liability	0		0		'	'
Deferred income tax liability	0		0		'	'
Liabilities held for sale - non-current	0		'		'	'
Other liabilities	-233		-246		'	'
OWENS CORNING STOCKHOLDERS' EQUITY	'		'		'	'
Additional paid in capital	-8,521		-8,617		'	'
Accumulated earnings (deficit)	-1,939		-1,728		'	'
Accumulated other comprehensive deficit	0		0		'	'
Cost of common stock in treasury	0		0		'	'
Total Owens Corning stockholders' equity	-10,460		-10,345		'	'
Noncontrolling interest	0		0		'	'
Stockholders' Equity, Including Portion Attributable to Noncontrolling Interest	-10,460		-10,345		'	'
TOTAL LIABILITIES AND EQUITY	($14,316)		($14,281)		'	'

[1]	10 shares authorized; none issued or outstanding at Mar. 31, 2014, and Dec. 31, 2013
[2]	17.8 shares at Mar. 31, 2014, and 17.7 shares at Dec. 31, 2013

CONDENSED_CONSOLIDATED_STATEME2

CONDENSED CONSOLIDATED STATEMENT OF CASH FLOWS (DETAIL) (USD $)	3 Months Ended
In Millions, unless otherwise specified	Mar. 31, 2014	Mar. 31, 2013
NET CASH FLOW PROVIDED BY (USED FOR) OPERATING ACTIVITIES ABSTRACT	'	'
NET EARNINGS	$120	$22
Adjustments to reconcile net earnings to cash provided by (used for) operating activities:	'	'
Depreciation and amortization	76	78
Gain on sale of business and fixed assets	-45	0
Impairment of long-lived assets	0	0
Change in deferred income taxes	-45	0
Provision for pension and other employee benefits liabilities	5	6
Share Based Compensation	8	7
Other non-cash	-1	-2
Restricted cash	0	0
Change in working capital	-377	-271
Pension fund contribution	-14	-12
Payments for other employee benefits liabilities	-6	-5
Other	7	-2
Net cash flow provided by (used for) operating activities	-272	-179
NET CASH FLOW USED FOR INVESTING ACTIVITIES ABSTRACT	'	'
Additions to plant and equipment	-51	-45
Payments to Acquire Businesses, Net of Cash Acquired	-3	0
Net cash flow used for investing activities	-54	-45
NET CASH FLOW PROVIDED BY (USED FOR) FINANCING ACTIVITIES ABSTRACT	'	'
Proceeds from senior revolving credit and receivables securitization facilities	484	558
Payments on senior revolving credit and receivables securitization facilities	-149	-331
Proceeds from long-term debt	0	0
Payments on long-term debt	0	0
Net decrease in short-term debt	24	5
Purchase of treasury stock	-29	-8
Other Financing	5	8
Net cash flow provided by (used for) financing activities	335	232
Effect of exchange rate changes on cash	-1	-1
Net decrease in cash and cash equivalents	8	7
Cash and cash equivalents at beginning of period	57	55
Cash and cash equivalents at end of period	65	62
Parent Company Member	'	'
NET CASH FLOW PROVIDED BY (USED FOR) OPERATING ACTIVITIES ABSTRACT	'	'
NET EARNINGS	120	22
Adjustments to reconcile net earnings to cash provided by (used for) operating activities:	'	'
Net cash flow provided by (used for) operating activities	0	-1
NET CASH FLOW USED FOR INVESTING ACTIVITIES ABSTRACT	'	'
Additions to plant and equipment	-3	-2
Proceeds from Sale of Assets or Affiliates	'	0
Net cash flow used for investing activities	-3	-2
NET CASH FLOW PROVIDED BY (USED FOR) FINANCING ACTIVITIES ABSTRACT	'	'
Proceeds from senior revolving credit and receivables securitization facilities	433	485
Payments on senior revolving credit and receivables securitization facilities	-149	-304
Proceeds from long-term debt	0	0
Payments on long-term debt	0	0
Net decrease in short-term debt	0	0
Purchase of treasury stock	-29	-8
Intercompany Loans	-257	-178
Other Financing	5	8
Net cash flow provided by (used for) financing activities	3	3
Effect of exchange rate changes on cash	0	0
Net decrease in cash and cash equivalents	0	0
Cash and cash equivalents at beginning of period	0	0
Cash and cash equivalents at end of period	0	0
Guarantor Subsidiaries Member	'	'
NET CASH FLOW PROVIDED BY (USED FOR) OPERATING ACTIVITIES ABSTRACT	'	'
NET EARNINGS	150	57
Adjustments to reconcile net earnings to cash provided by (used for) operating activities:	'	'
Net cash flow provided by (used for) operating activities	-222	-199
NET CASH FLOW USED FOR INVESTING ACTIVITIES ABSTRACT	'	'
Additions to plant and equipment	-26	-26
Proceeds from Sale of Assets or Affiliates	'	0
Net cash flow used for investing activities	-26	-26
NET CASH FLOW PROVIDED BY (USED FOR) FINANCING ACTIVITIES ABSTRACT	'	'
Proceeds from senior revolving credit and receivables securitization facilities	0	0
Payments on senior revolving credit and receivables securitization facilities	0	0
Proceeds from long-term debt	0	0
Payments on long-term debt	0	0
Net decrease in short-term debt	1	0
Purchase of treasury stock	0	0
Intercompany Loans	'	224
Other Financing	0	0
Net cash flow provided by (used for) financing activities	248	224
Effect of exchange rate changes on cash	0	0
Net decrease in cash and cash equivalents	0	-1
Cash and cash equivalents at beginning of period	'	3
Cash and cash equivalents at end of period	3	2
Non Guarantor Subsidiaries Member	'	'
NET CASH FLOW PROVIDED BY (USED FOR) OPERATING ACTIVITIES ABSTRACT	'	'
NET EARNINGS	62	0
Adjustments to reconcile net earnings to cash provided by (used for) operating activities:	'	'
Net cash flow provided by (used for) operating activities	-50	21
NET CASH FLOW USED FOR INVESTING ACTIVITIES ABSTRACT	'	'
Additions to plant and equipment	-22	-17
Proceeds from Sale of Assets or Affiliates	'	0
Net cash flow used for investing activities	-25	-17
NET CASH FLOW PROVIDED BY (USED FOR) FINANCING ACTIVITIES ABSTRACT	'	'
Proceeds from senior revolving credit and receivables securitization facilities	51	73
Payments on senior revolving credit and receivables securitization facilities	0	-27
Proceeds from long-term debt	0	0
Payments on long-term debt	0	0
Net decrease in short-term debt	23	5
Purchase of treasury stock	0	0
Intercompany Loans	'	-46
Other Financing	0	0
Net cash flow provided by (used for) financing activities	84	5
Effect of exchange rate changes on cash	-1	-1
Net decrease in cash and cash equivalents	8	8
Cash and cash equivalents at beginning of period	'	52
Cash and cash equivalents at end of period	62	60
Consolidation Eliminations Member	'	'
NET CASH FLOW PROVIDED BY (USED FOR) OPERATING ACTIVITIES ABSTRACT	'	'
NET EARNINGS	-212	-57
NET CASH FLOW USED FOR INVESTING ACTIVITIES ABSTRACT	'	'
Additions to plant and equipment	0	0
Proceeds from Sale of Assets or Affiliates	'	'
Net cash flow used for investing activities	0	0
NET CASH FLOW PROVIDED BY (USED FOR) FINANCING ACTIVITIES ABSTRACT	'	'
Proceeds from senior revolving credit and receivables securitization facilities	0	0
Payments on senior revolving credit and receivables securitization facilities	0	0
Proceeds from long-term debt	0	0
Payments on long-term debt	0	0
Net decrease in short-term debt	0	0
Purchase of treasury stock	0	0
Intercompany Loans	0	0
Other Financing	0	0
Net cash flow provided by (used for) financing activities	0	0
Effect of exchange rate changes on cash	0	0
Net decrease in cash and cash equivalents	0	0
Cash and cash equivalents at beginning of period	0	0
Cash and cash equivalents at end of period	$0	$0