Owens Corning (OC) 10-Q23 Jul 142014 Q2 Quarterly reportFinancial data

Company Profile

Document_and_Entity_Informatio

Document and Entity Information	6 Months Ended
Document and Entity Information	Jun. 30, 2014
Document and Entity Information [Abstract]	'
Entity Registrant Name	'Owens Corning
Entity Central Index Key	'0001370946
Document Type	'10-Q
Document Period End Date	30-Jun-14
Document Fiscal Year Focus	'2014
Document Fiscal Period Focus	'Q2
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	117,582,610

CONSOLIDATED_STATEMENTS_OF_EAR

CONSOLIDATED STATEMENTS OF EARNINGS (USD $)	3 Months Ended		6 Months Ended
In Millions, except Per Share data, unless otherwise specified	Jun. 30, 2014	Jun. 30, 2013	Jun. 30, 2014	Jun. 30, 2013
CONSOLIDATED STATEMENTS OF EARNINGS	'	'	'	'
NET SALES	$1,355	$1,347	$2,633	$2,697
COST OF SALES	1,107	1,080	2,151	2,217
Gross margin	248	267	482	480
OPERATING EXPENSES	'	'	'	'
Marketing and administrative expenses	130	134	262	267
Science and technology expenses	20	20	39	38
Charges related to cost reduction actions	0	1	12	2
Other expenses, net	25	-6	-12	-2
Total operating expenses	175	149	301	305
Earnings before interest and taxes	73	118	181	175
Interest expense, net	31	29	58	58
EARNINGS BEFORE TAXES	42	89	123	117
Less: Income tax expense (benefit)	21	39	-18	45
Equity in net earnings of affiliates	1	0	1	0
NET EARNINGS	22	50	142	72
Less: Net earnings attributable to noncontrolling interests	1	1	1	1
NET EARNINGS ATTRIBUTABLE TO OWENS CORNING	$21	$49	$141	$71
Earnings Per Share Abstract	'	'	'	'
Basic	$0.18	$0.41	$1.20	$0.60
Diluted	$0.18	$0.41	$1.19	$0.59
Weighted Average Common Shares [Abstract]	'	'	'	'
Basic	117.4	119.1	117.6	118.8
Diluted	118.3	120.4	118.5	119.9
dividend per share	$0.16	$0	$0.32	$0

CONSOLIDATED_STATEMENTS_OF_COM

CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME (USD $)	3 Months Ended		6 Months Ended
In Millions, unless otherwise specified	Jun. 30, 2014	Jun. 30, 2013	Jun. 30, 2014	Jun. 30, 2013
Statement Of Income And Comprehensive Income Abstract	'	'	'	'
NET EARNINGS	$22	$50	$142	$72
Other Comprehensive Income (Loss), Foreign Currency Transaction and Translation Adjustment, Net of Tax	11	-24	-5	-45
Pension and other postretirement adjustment (net of tax)	'	7	2	9
Deferred loss on hedging transactions (net of tax)	-1	-2	-1	0
Comprehensive Income, Net of Tax, Including Portion Attributable to Noncontrolling Interest, Total	31	31	138	36
Comprehensive Income Net Of Tax Attributable To Noncontrolling Interest	1	1	1	1
Comprehensive Income, Net of Tax, Attributable to Parent, Total	$30	$30	$137	$35

CONDENSED_CONSOLIDATED_BALANCE

CONDENSED CONSOLIDATED BALANCE SHEET (USD $)	Jun. 30, 2014		Dec. 31, 2013		Jun. 30, 2013	Dec. 31, 2012
In Millions, unless otherwise specified	Jun. 30, 2014		Dec. 31, 2013		Jun. 30, 2013	Dec. 31, 2012
CURRENT ASSETS	'		'		'	'
Cash and cash equivalents	$81		$57		$72	$55
Receivables, less allowances	848		683		'	'
Inventories	886		810		'	'
Assets held for sale - current	14		29		'	'
Other current assets	231		269		'	'
Total current assets	2,060		1,848		'	'
Property, plant and equipment, net	2,913		2,932		'	'
Goodwill balance	1,166		1,166		'	'
Intangible assets	1,026		1,040		'	'
Deferred income taxes	406		436		'	'
Other non-current assets	225		225		'	'
TOTAL ASSETS	7,796		7,647		'	'
CURRENT LIABILITIES	'		'		'	'
Accounts Payable and Accrued Liabilities, Current	880		988		'	'
Short-term debt	17		1		'	'
Long-term debt - current portion	4		3		'	'
Liabilities held for sale - current	4		0		'	'
Total current liabilities	905		992		'	'
Long-term debt, net of current portion	2,271		2,024		'	'
Pension plan liability	316		336		'	'
Other employee benefits liability	234		242		'	'
Deferred income tax liability	28		23		'	'
Other liabilities	131		200		'	'
Commitments and Contingencies	'		'		'	'
OWENS CORNING STOCKHOLDERS' EQUITY	'		'		'	'
Preferred stock	0	[1]	0	[1]	'	'
Additional paid in capital	3,939		3,938		'	'
Accumulated earnings (deficit)	758		655		'	'
Accumulated other comprehensive deficit	-301		-297		'	'
Cost of common stock in treasury (c)	524	[2]	504	[2]	'	'
Total Owens Corning stockholders' equity	3,873		3,793		'	'
Noncontrolling interest	38		37		'	'
Stockholders' Equity, Including Portion Attributable to Noncontrolling Interest	3,911		3,830		'	'
TOTAL LIABILITIES AND EQUITY	$7,796		$7,647		'	'

[1]	10 shares authorized; none issued or outstanding at June 30, 2014, and Dec. 31, 2013
[2]	17.9 shares at June 30, 2014, and 17.7 shares at Dec. 31, 2013

CONSOLIDATED_BALANCE_SHEETS_Pa

CONSOLIDATED BALANCE SHEETS (Parentheticals) (USD $)	Jun. 30, 2014	Dec. 31, 2013
In Millions, except Per Share data, unless otherwise specified	Jun. 30, 2014	Dec. 31, 2013
Consolidated Balance Sheets Parentheticals [Abstract]	'	'
Allowance for doubtful accounts	$13	$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	117.6	117.8
Treasury stock shares	17.9	17.7

CONSOLIDATED_STATEMENTS_OF_CAS

CONSOLIDATED STATEMENTS OF CASH FLOWS (USD $)	6 Months Ended
In Millions, unless otherwise specified	Jun. 30, 2014	Jun. 30, 2013
NET CASH FLOW PROVIDED BY (USED FOR) OPERATING ACTIVITIES	'	'
NET EARNINGS	$142	$72
Adjustments to reconcile net earnings to cash provided by (used for) operating activities:	'	'
Depreciation and amortization	154	157
Gain on sale of business and fixed assets	-47	0
Impairment of long-lived assets	19	0
Deferred income taxes	-29	37
Provision for pension and other employee benefits liabilities	9	18
Share Based Compensation	14	14
Other non-cash	-13	-12
Restricted cash	0	0
Change in working capital	-336	-254
Pension fund contribution	-24	-20
Payments for other employee benefits liabilities	-12	-11
Other	6	-16
Net cash flow provided by (used for) operating activities	-117	-15
NET CASH FLOW USED FOR INVESTING ACTIVITIES	'	'
Additions to plant and equipment	-142	-125
Payments to Acquire Businesses, Net of Cash Acquired	0	52
Proceeds from the sale of assets or affiliates	77	0
Net cash flow used for investing activities	-65	-162
Proceeds from Hurricane Sandy Insurance Claims	0	15
NET CASH FLOW PROVIDED BY (USED FOR) FINANCING ACTIVITIES	'	'
Proceeds from senior revolving credit and receivables securitization facilities	769	799
Payments on senior revolving credit and receivables securitization facilities	-522	-621
Proceeds from long-term debt	0	0
Payments on long-term debt	-1	-1
Net decrease in short-term debt	16	15
Purchase of treasury stock	-44	-9
Other Financing	7	14
Net cash flow provided by (used for) financing activities	206	197
Cash Dividends Paid	-19	'
Effect of exchange rate changes on cash	0	-3
Net decrease in cash and cash equivalents	24	17
Cash and cash equivalents at beginning of period	57	55
Cash and cash equivalents at end of period	$81	$72

GENERAL

GENERAL	6 Months Ended
GENERAL	Jun. 30, 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.

	During the six months ended June 30, 2014, the Company determined that cash flows from operating activities and cash flows used in financing activities were overstated by $3 million, $5 million and $11 million for the periods ended June 30, 2013, September 30, 2013 and December 31, 2013, respectively, due to the misclassification of non-cash debt fair value hedge adjustments. The effect of the misclassification was not material to the current or any previously issued financial statements. The Consolidated Statement of Cash Flows for the six months ended June 30, 2013 has been revised to reduce cash flows from operating activities and cash flows used in financing activities by $3 million. Cash flow information for the periods ended September 30, 2013 and December 31, 2013 will be revised the next time comparative Consolidated Statements of Cash Flows are filed.

SEGMENT_INFORMATION

SEGMENT INFORMATION	6 Months Ended
SEGMENT INFORMATION	Jun. 30, 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				Six Months Ended
			June 30,				June 30,
			2014		2013		2014		2013
	Reportable Segments
	Composites		$	505	$	472	$	982	$	931
	Building Materials			884		923		1,736		1,860
		Total reportable segments		1,389		1,395		2,718		2,791
	Corporate eliminations			-34		-48		-85		-94
	NET SALES		$	1,355	$	1,347	$	2,633	$	2,697

	External Customer Sales by Geographic Region
	United States		$	899	$	924	$	1,788	$	1,888
	Europe			160		139		309		277
	Asia Pacific			169		161		306		299
	Other			127		123		230		233
	NET SALES		$	1,355	$	1,347	$	2,633	$	2,697

	Sales by Product Group
	Composites		$	505	$	472	$	982	$	931
	Insulation			447		415		802		745
	Roofing			437		508		934		1,115
	Corporate Eliminations			-34		-48		-85		-94
	NET SALES		$	1,355	$	1,347	$	2,633	$	2,697
	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				Six Months Ended
			June 30,				June 30,
			2014		2013		2014		2013
	Reportable Segments
	Composites		$	37	$	32	$	64	$	41
	Building Materials			80		120		161		218
		Total reportable segments	$	117	$	152	$	225	$	259
	Corporate, Other and Eliminations
	Impairment loss on European Stone Business		$	-19	$	-	$	-19	$	-
	Net loss related to Hurricane Sandy			-4		-3		-6		-14
	Gain on sale of Hangzhou, China facility			-		-		45		-
	Charges related to cost reduction actions and related items (a)			-		-3		-12		-12
	General corporate expense and other			-21		-28		-52		-58
	EBIT		$	73	$	118	$	181	$	175

	For the three months ended June 30, 2013, includes $1 million of charges related to cost reduction actions and $2 million of other related items. For the six months ended June 30, 2014 and 2013, includes $12 million and $2 million, respectively, of charges related to cost reduction actions. The six month period ended June 30, 2013 also includes $10 million of other related items.

INVENTORIES

INVENTORIES	6 Months Ended
	Jun. 30, 2014
Inventories Abstract	'
INVENTORIES	'
	3. INVENTORIES

	Inventories consist of the following (in millions):
		June 30,		Dec. 31,
		2014		2013
	Finished goods	$	642	$	580
	Materials and supplies		244		230
	Total inventories	$	886	$	810

DERIVATIVE_FINANCIAL_INSTRUMEN

DERIVATIVE FINANCIAL INSTRUMENTS	6 Months Ended
DERIVATIVE FINANCIAL INSTRUMENTS	Jun. 30, 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 June 30, 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 of derivatives and hedging instruments and the respective location on the Consolidated Balance Sheets (in millions):

						Fair Value at
						June 30,			Dec. 31,
				Location		2014			2013
	Derivative assets designated as hedging instruments:
	Cash flow hedges:

		Natural gas, electricity and foreign exchange contracts		Other current assets		$	-		$	1
		Amount of gain recognized in OCI (effective portion)		OCI		$	-		$	1

	Fair value hedges:
			1
		Interest rate swaps	1	Other non-current assets		$	1		$	-

	Derivative liabilities designated as hedging instruments:
	Cash flow hedges:

		Natural gas and electricity		Accounts payable and accrued liabilities		$	1		$	-
		Amount of loss recognized in OCI (effective portion)		OCI		$	1		$	-

	Fair value hedges:
			1
		Interest rate swaps	1	Other Liabilities		$	-		$	3

	Derivative assets not designated as hedging instruments:

		Foreign exchange contracts		Other current assets		$	1		$	-


	Derivative liabilities not designated as hedging instruments:

		Foreign exchange contracts		Accounts payable and 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					Six Months Ended
							June 30,					June 30,
					Location		2014			2013		2014		2013
	Derivative activity designated as hedging instruments:
	Natural gas and electricity:
		Amount of (gain) loss reclassified from OCI into
			earnings (effective portion)		Cost of sales		$	-		$	-1	$	-1	$	-1

	Interest rate swaps:
		Amount of loss recognized in earnings			Interest expense		$	1		$	-	$	1	$	-

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

	Foreign currency exchange contract:
		Amount of loss recognized in earnings (a)			Other (income) expenses, net		$	2		$	2	$	1	$	10

	(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 (income) expenses, net.

	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 derivatives designated as hedging instruments that mature within 15 months. The Company's policy for natural gas exposures is to hedge up to 75% of its total forecasted exposures for the next two months, up to 50% 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 June 30, 2014,$1 million of losses 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	6 Months Ended
GOODWILL AND OTHER INTANGIBLE ASSETS	Jun. 30, 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):


	30-Jun-14			Weighted Average Useful Life	Gross Carrying Amount		Accumulated Amortization		Net Carrying Amount
	Amortizable intangible assets:
		Customer relationships		19	$	168	$	-67	$	101
		Technology		20		193		-78		115
		Franchise and other agreements		11		41		-17		24
	Indefinite-lived intangible assets:
		Trademarks				786		-		786
			Total intangible assets		$	1,188	$	-162	$	1,026
	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 $22 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 second quarter of 2014.

PROPERTY_PLANT_AND_EQUIPMENT

PROPERTY, PLANT AND EQUIPMENT	6 Months Ended
PROPERTY, PLANT AND EQUIPMENT	Jun. 30, 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):
		June 30,		Dec. 31,
		2014		2013
	Land	$	212	$	210
	Buildings and leasehold improvements		826		811
	Machinery and equipment		3,428		3,353
	Construction in progress		171		173
			4,637		4,547
	Accumulated depreciation		-1,724		-1,615
	Property, plant and equipment, net	$	2,913	$	2,932
	Machinery and equipment includes certain precious metals used in our production tooling, which comprise approximately 17 percent of total machinery and equipment as of June 30, 2014, and December 31, 2013. 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.

DIVESTITURES

DIVESTITURES	6 Months Ended
DIVESTITURES	Jun. 30, 2014
Business Divestitures [Abstract]	'
Business Divestitures, Disclosure [Text Block]	'
	7. DIVESTITURES
	In the second quarter of 2014, the Company received final payment of $44 million related to the previously announced fourth quarter 2010 sale of our Masonry Products business to Boral Industries Ltd (“Boral”), an unrelated third party.

	On June 30, 2014 the Company entered into an agreement to sell its Building Materials European Stone business to an unrelated third party. As a result of this agreement, the Company has recognized a pre-tax charge of $19 million for asset impairments and recorded the assets and liabilities related to the business as held for sale on the Consolidated Balance Sheets. The $19 million charge was recorded as other (income) expenses, net on the Consolidated Statements of Earnings.

	On September 13, 2013, the Company signed an agreement to sell its Composites glass reinforcements facility in Hangzhou, Peoples Republic of China for total compensation of approximately $70 million to the Hangzhou Municipal Land Reservation Center and the Development and Construction Management Office of Taoyuan New Zone of Gongshu District in Hangzhou (“Hangzhou Government”), both of which are unrelated third party government entities. In the first quarter of 2014, the Company returned the land to the Hangzhou Government and recorded a net gain of $45 million, which is recorded in Other (income) expenses, net on the Consolidated Statements of Earnings for the sixth month period ended June 30, 2014. The balance of the compensation, approximately $35 million has been recorded in Other current assets on the Consolidated Balance Sheets. In accordance with the terms of the contract, the Company received its third payment of $21 million on April 9, 2014. The final $14 million payment is due upon the Hangzhou government's completion of demolition activities, currently forecast for the second half of 2014.

ASSETS_AND_LIABILITIES_HELD_FO

ASSETS AND LIABILITIES HELD FOR SALE	6 Months Ended
ASSETS AND LIABILITIES HELD FOR SALE	Jun. 30, 2014
Discontinued Operations and Disposal Groups [Abstract]	'
Assets and Liabilities Held for Sale [Text Block]	'
	8. ASSETS HELD FOR SALE

	As discussed in Note 7, the Company signed an agreement to sell its European Stone business. The sale is expected to close in the third quarter of 2014. The assets and liabilities held for sale related to this business consisted of $6 million of Receivables and $4 million of Accounts payable and accrued liabilities.

	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 June 30, 2014.

WARRANTIES

WARRANTIES	6 Months Ended
WARRANTIES	Jun. 30, 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):

				Six Months Ended
				30-Jun-14
	Beginning balance		$	41
		Amounts accrued for current year		12
		Settlements of warranty claims		-14
	Ending balance		$	39

COST_REDUCTION_ACTIONS

COST REDUCTION ACTIONS	6 Months Ended
COST REDUCTION ACTIONS	Jun. 30, 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 costs 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 six months ended June 30, 2014, of which$ 11 million is related to severance and$ 3 million is related to contract termination charges. Both items were recorded in the first quarter of 2014 and 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 accrued liabilities from the Company's 2014 cost reduction actions (in millions):

		Beginning Balance Dec. 31, 2013		Costs Incurred		Payments		Ending Balance June 30, 2014		Cumulative Charges Incurred


	Severance	$	-	$	11	$	1	$	10	$	11
	Contract termination		-		3		3		-		3
	Total	$	-	$	14	$	4	$	10	$	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. There were no additional costs incurred in the second quarter of 2014.

	The following table summarizes the status of the unpaid accrued liabilities from the Company's 2013 cost reduction actions (in millions):

		Beginning Balance Dec. 31, 2013		Costs Incurred		Payments		Ending Balance June 30, 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 accrued liabilities from the Company's 2012 cost reduction actions (in millions):

		Beginning Balance Dec. 31, 2013		Costs Incurred		Payments		Ending Balance June 30, 2014		Cumulative Charges Incurred


	Severance	$	26	$	-	$	17	$	9	$	53
	Total	$	26	$	-	$	17	$	9	$	53

DEBT

DEBT	6 Months Ended
	Jun. 30, 2014
Debt Disclosure [Abstract]	'
DEBT	'
	11. DEBT

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

			June 30,		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			212		162
	Senior revolving credit facility, maturing in 2018			209		12
	Various capital leases, due through and beyond 2050			49		49
	Various floating rate debt, maturing through 2027			1		1
	Fair value adjustment to debt			17		16
	Total long-term debt			2,275		2,027
	Less – current portion			4		3
		Long-term debt, net of current portion	$	2,271	$	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 June 30, 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 Facility

	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 June 30, 2014.
	The Company had $4 million of letters of credit outstanding under the Senior Revolving Credit Facility at June 30, 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 reduce the size of the facility to $200 million during the months of November, December, and January each year. At June 30, 2014, the Company utilized the full amount permitted under the terms of the RPA. The Company had $38 million of letters of credit outstanding under the receivables securitization facility at June 30, 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 June 30, 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 who are 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 June 30, 2014 and December 31, 2013, short-term borrowings were $17 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 short-term borrowings was approximately 4.9 percent for June 30, 2014, and 2.2 percent for December 31, 2013.

PENSION_PLANS_AND_OTHER_POSTRE

PENSION PLANS AND OTHER POSTRETIREMENT BENEFITS	6 Months Ended
PENSION PLANS AND OTHER POSTRETIREMENT BENEFITS	Jun. 30, 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 U.S. 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
		30-Jun-14						30-Jun-13
		U.S.		Non-U.S.		Total		U.S.		Non-U.S.		Total
	Components of Net Periodic Pension Cost
	Service cost	$	2	$	2	$	4	$	3	$	2	$	5
	Interest cost		12		6		18		11		6		17
	Expected return on plan assets		-15		-7		-22		-15		-6		-21
	Amortization of actuarial loss		3		-		3		3		2		5
	Net periodic pension cost	$	2	$	1	$	3	$	2	$	4	$	6

		Six Months Ended						Six Months Ended
		30-Jun-14						30-Jun-13
		U.S.		Non-U.S.		Total		U.S.		Non-U.S.		Total
	Components of Net Periodic Pension Cost
	Service cost	$	4	$	3	$	7	$	5	$	4	$	9
	Interest cost		24		12		36		22		11		33
	Expected return on plan assets		-29		-14		-43		-30		-12		-42
	Amortization of actuarial loss		5		1		6		7		3		10
	Net periodic pension cost	$	4	$	2	$	6	$	4	$	6	$	10
	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 $24 million to the plans during the six months ended June 30, 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				Six Months Ended
		June 30,				June 30,
		2014		2013		2014		2013
	Components of Net Periodic Benefit Cost
	Service cost	$	-	$	-	$	1	$	1
	Interest cost		2		3		5		5
	Amortization of prior service cost		-1		-1		-2		-2
	Amortization of actuarial gain		-		-		-1		-
	Net periodic benefit cost	$	1	$	2	$	3	$	4

CONTINGENT_LIABILITIES_AND_OTH

CONTINGENT LIABILITIES AND OTHER MATTERS	6 Months Ended
CONTINGENT LIABILITIES AND OTHER MATTERS	Jun. 30, 2014
Commitments and Contingencies Disclosure [Abstract]	'
CONTINGENT LIABILITIES AND OTHER MATTERS TEXT BLOCK	'
	13. CONTINGENT LIABILITIES AND OTHER MATTERS
	Litigation
	The Company is involved in various legal proceedings relating to employment, product liability and other matters (collectively, “Proceedings”). The Company regularly reviews the status of such Proceedings along with legal counsel. Liabilities for such Proceedings are recorded when it is probable that the liability has been incurred and when the amount of the liability can be reasonably estimated. Liabilities are adjusted when additional information becomes available. Management believes that the amount of any reasonably possible losses in excess of any amounts accrued, if any, with respect to such Proceedings or any other known claim, including the matters described below under the caption Environmental Matters (the “Environmental Matters”) will not be material to the Company's financial statements. Management believes that the ultimate disposition of the Proceedings and the Environmental Matters will not have a material adverse effect on the Company's operations or financial condition taken as a whole.
	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 June 30, 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 June 30, 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.

	For the three month and six month periods ended June 30, 2014, the Company incurred an additional $4 million and $6 million, respectively, in losses related to clean-up activities. For the three months ended June 30, 2014, $3 million has been reported in Other (income) expenses, net and $1 million has been reported in Cost of sales on the Consolidated Statements of Earnings. For the six month period ended June 30, 2014, $5 million has been reported in Other (income) expenses, net and $1 million has been reported in Cost of sales on the Consolidated Statements of Earnings. The Company does not anticipate any additional charges to be incurred.

	For the three months ended June 30, 2013, the Company incurred $3 million (net of insurance proceeds) in losses related to clean up activities and business interruption, of which $11 million of losses have been reported in Cost of sales, partially offset by an $8 million net gain reported in Other (income) expenses, net on the Consolidated Statements of Earnings. For the six months ended June 30, 2013, the Company incurred $14 million (net of insurance proceeds) in losses related to clean up activities and business interruption, of which $22 million of losses have been reported in Cost of sales, partially offset by an $8 million net gain reported in Other (income) expenses, net on the Consolidated Statements of Earnings.

STOCK_COMPENSATION

STOCK COMPENSATION

6 Months Ended

Jun. 30, 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 June 30, 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 was based on the company's historic volatility.

During the six months ended June 30, 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%, expected dividends of 0, expected term of 6.25 years and a risk-free interest rate of 1.9%.

During the three and six months ended June 30, 2014, the Company recognized expense of $1 million and $3 million respectively, related to the Company's stock options. During the three and six months ended June 30, 2013, the Company recognized expense of $1 million and $3 million respectively, related to the Company's stock options. As of June 30, 2014, there was $12 million of total unrecognized compensation cost related to stock options. That cost is expected to be recognized over a weighted-average period of 2.89 years. The total aggregate intrinsic value of options outstanding as of June 30, 2014 and 2013 was $24 million and $28 million.

The following table summarizes the Company's stock option activity for the six months ended June 30, 2014:

Six Months Ended

30-Jun-14

Number of Options

Weighted-Average Exercise Price

Beginning Balance

2,748,720

29.55

Granted

374,500

37.65

Exercised

-243,250

Forfeited

-16,350

37.07

Ending Balance

2,863,620

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 June 30, 2014

Remaining Contractual Life

Exercise Price

$13.89 - $42.16

2,863,620

5.55

30.7

2,023,145

4.25

27.74

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 and six months ended June 30, 2014, the Company recognized expense of $4 million and $9 million respectively, related to the Company's restricted stock. As of June 30, 2014, there was $32 million of total unrecognized compensation cost related to restricted stock. That cost is expected to be recognized over a weighted-average period of 2.83 years. The total fair value of shares vested during the six months ended June 30, 2014 and 2013 was$14 million and $15 million, respectively.

Six Months Ended

30-Jun-14

Number of Shares

Weighted-Average Grant-Date Fair Value

Beginning Balance

1,735,824

32.49

Granted

469,777

37.91

Vested

-420,058

32.79

Forfeited

-29,223

36.97

Ending Balance

1,756,320

33.79

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 six months of 2014, the Company granted PSUs that 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% to 200% of PSUs awarded depending on the relative stockholder return performance.

During the three and six months ended June 30, 2014, the Company recognized an expense of $0 and $2 million, respectively related to the Company's PSUs. During the three and six months ended June 30, 2013, the Company recognized expense of $2 million and income of $6 million, respectively, related to PSUs. As of June 30, 2014, there was$14 million of total unrecognized compensation cost related to PSUs. That cost is expected to be recognized over a weighted-average period of 2.01 years.

A summary of the status of the Company's plans that had PSUs issued as of June 30, 2014, and changes during the six months ended June 30, 2014, are presented below:

Six Months Ended

30-Jun-14

Number of PSUs

Weighted-Average Grant-Date Fair Value

Beginning Balance

410,500

53.04

Granted

248,950

44.43

Forfeited

-18,350

39.88

Ending Balance

641,100

50.07

2013 Employee Stock Purchase Plan

On April 18, 2013, the Company's stockholders approved the Owens Corning Employee Stock Purchase Plan ("ESPP"). The 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% 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 2 million shares available for purchase under the ESPP as of its approval date. During the three and six months ended June 30, 2014, the Company had expense of $0.4 million and $1 million, respectively. As of June 30, 2014, there was less than $1 million of total unrecognized compensation cost related to the ESPP.

EARNINGS_LOSS_PER_SHARE

EARNINGS (LOSS) PER SHARE	6 Months Ended
EARNINGS (LOSS) PER SHARE	Jun. 30, 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				Six Months Ended
				June 30,				June 30,
			2014		2013		2014		2013
	Net earnings attributable to Owens Corning		$	21	$	49	$	141	$	71

	Weighted-average number of shares outstanding used for
		basic earnings per share		117.4		119.1		117.6		118.8
	Non-vested restricted and performance shares			0.4		0.7		0.4		0.6
	Options to purchase common stock			0.5		0.6		0.5		0.5
	Weighted-average number of shares outstanding and common
		equivalent shares used for diluted earnings per share		118.3		120.4		118.5		119.9

	Earnings per common share attributable to Owens Corning
		common stockholders:
		Basic	$	0.18	$	0.41	$	1.2	$	0.6
		Diluted	$	0.18	$	0.41	$	1.19	$	0.59
	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 300 thousand shares of the Company's common stock for $12 million during the second quarter of 2014 under previously announced repurchase programs. As of June 30, 2014, 7.7 million shares remain available for repurchase under the authorized programs.

	For the three and six months ended June 30, 2014, the number of shares used in the calculation of diluted earnings per share did not include 0.7 million of options to purchase common stock due to their anti-dilutive effect.

	For the three and six months ended June 30, 2013, the number of shares used in the calculation of diluted earnings per share did not include 0.3 million non-vested restricted shares, 0.8 million options to 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	6 Months Ended
FAIR VALUE MEASUREMENT	Jun. 30, 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 June 30, 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	$	15	$	15	$	-	$	-
	Term deposits		7		7		-		-
	Derivative assets		2		-		2		-
	Total assets	$	24	$	22	$	2	$	-
	Liabilities:
	Derivative liabilities	$	2	$	-	$	2	$	-
	Total liabilities	$	2	$	-	$	2	$	-


	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 and term deposits are included in cash and cash equivalents on the Consolidated Balance Sheets. 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.
	Items Disclosed at Fair Value
	Long-term notes receivable
	The fair value of the Company's long-term notes receivable has been calculated using the expected future cash flows discounted at market interest rates. The Company believes that the carrying amounts reasonably approximate the fair values of long-term notes receivable. Long-term notes receivable were $2 million and $6 million as of June 30, 2014, and December 31, 2013, respectively.
	Long-term debt
	The fair value of the Company's long-term debt has been calculated based on quoted market prices for the same or similar issues, or on the current rates offered to the Company for debt of the same remaining maturities.
	As of June 30, 2014, the Company's 6.50 percent senior notes due 2016 were trading at approximately 113 percent of par value, the 7.00 percent senior notes due 2036 were trading at approximately 120 percent of par value, the 9.00 percent senior notes due 2019 were trading at approximately 127 percent of par value, and the 4.20 percent senior notes due 2022 were trading at approximately 102 percent of par value. The Company determined that the book value of the remaining long-term debt instruments approximates market value. This approach, using level 1 inputs and utilizing indicative market rates for a new debt issuance, approximated the fair value of the remaining long-term debt at $471 million.
	As of December 31, 2013, the Company's 6.50 percent senior notes due 2016 were trading at approximately 111 percent of par value, the 7.00 percent senior notes due 2036 were trading at approximately 107 percent of par value, the 9.00 percent senior notes due 2019 were trading at approximately 125 percent of par value, and the 4.20 percent senior notes due 2022 were trading at approximately 96 percent of par value. The Company determined that the book value of the remaining long-term debt instruments approximates market value. This approach, using level 1 inputs and utilizing indicative market rates for a new debt issuance, approximated the fair value of the remaining long-term debt at $224 million.

INCOME_TAXES

INCOME TAXES	6 Months Ended
INCOME TAXES	Jun. 30, 2014
Income Tax Disclosure [Abstract]	'
INCOME TAXES	'
	17. INCOME TAXES
	Income taxes for the three and six months ended June 30, 2014, was an expense of $21 million and a benefit of $18 million, respectively. For the second quarter and year-to-date 2014, the Company's effective tax rate was 50 percent and (15) percent, respectively. For the second quarter, the difference between the effective tax rate and the statutory rate of 35 percent is primarily attributable to the tax accounting treatment related to various locations which are currently in a loss position. For the year-to-date period, the difference between the effective tax rate and the statutory rate of 35 percent is primarily attributable to the resolution of an uncertain tax position upon receiving final notification from the IRS that it had completed its audit examination for the taxable years 2008 through 2010 and the reversal of a valuation allowance recorded in prior years 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 second quarter 2014.
	Income tax expense for the three and six months ended June 30, 2013, was $39 million and $45 million, respectively. For the second quarter and year-to-date 2013, the Company's effective tax rate was 44 percent and 39 percent, respectively. For both periods, the difference between the effective tax rate and the statutory rate of 35 percent is primarily attributable to the tax accounting treatment related to various locations which are currently in a loss position.

CHANGES_IN_ACCUMULATED_OTHER_C

CHANGES IN ACCUMULATED OTHER COMPREHENSIVE INCOME	6 Months Ended
CHANGES IN ACCUMULATED OTHER COMPREHENSIVE INCOME	Jun. 30, 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 six months ended June 30, 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		-1			-1			-			-5		-7
	Amounts reclassified from AOCI, net of tax		-			3			-			-		3
	Change in AOCI, net of tax		-1			2			-			-5		-4
	Balance as of June 30, 2014, net of tax	$	-1		$	-182		$	-115		$	-3	$	-301

	The following table summarizes the changes in accumulated other comprehensive income ("AOCI") for the six months ended June 30, 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		-1			2			1			-45		-43
	Amounts reclassified from AOCI, net of tax		1			7			-			-		8
	Change in AOCI, net of tax		-			9			1			-45		-35
	Balance as of June 30, 2013, net of tax	$	-1		$	-270		$	-113		$	-15	$	-399
	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				Six Months Ended
					June 30,				June 30,
					2014		2013		2014	2013
	Cash Flow Hedge Activity:
	Cost of Sales			$	-	$	1	$	-	$	1

	Defined Benefit Pension Plan Activity:
	Cost of Sales				3		6		2		5
	Marketing and administrative expense				1		2		1		2
	Total reclassifications from AOCI			$	4	$	9	$	3	$	8

ACCOUNTING_PRONOUNCEMENTS

ACCOUNTING PRONOUNCEMENTS	6 Months Ended
ACCOUNTING PRONOUNCEMENTS	Jun. 30, 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 Financial Statements and we have prospectively adopted the standard in fiscal year 2014.

	In April 2014, the 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 Company does not expect this update to have a material impact on our Consolidated Financial Statements. The Company has early adopted this update in the second quarter of 2014.

	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 update is not expected to have a material impact on the Company's Consolidated Financial Statements and we have prospectively adopted the standard in fiscal year 2014.

	In May 2014, the FASB issued Accounting Stands Update No. 2014-09, "Revenue from Contracts with Customers (Topic 606)," ("ASU 2014-09"). ASU 2014-09 outlines a new, single comprehensive model for entities to use in accounting for revenue arising from contracts with customers and supersedes most current revenue recognition guidance, including industry-specific guidance. This new revenue recognition model provides a five-step analysis in determining when and how revenue is recognized. The new model will require revenue recognition to depict the transfer of promised goods or services to customers in an amount that reflects the consideration a company expects to receive in exchange for those goods or services. The Company is currently assessing the impact that adopting this new accounting guidance will have on its consolidated financial statements and footnote disclosures. The new guidance is effective for fiscal year and interim periods beginning in the first quarter of 2018.

CONDENSED_CONSOLIDATED_FINANCI

CONDENSED CONSOLIDATED FINANCIAL STATEMENTS	3 Months Ended																	6 Months Ended																	12 Months Ended
CONDENSED CONSOLIDATED FINANCIAL STATEMENTS	Jun. 30, 2014																	Jun. 30, 2014																	Dec. 31, 2013
Condensed Financial Information of Parent Company Only Disclosure [Abstract]	'																	'																	'
Condensed Financial Information of Parent Company Only Disclosure [Text Block]	'																	'																	'
	OWENS CORNING AND SUBSIDIARIES																	20. CONDENSED CONSOLIDATING FINANCIAL STATEMENTS																	OWENS CORNING AND SUBSIDIARIES
	CONSOLIDATING STATEMENT OF EARNINGS																																		CONDENSED CONSOLIDATING BALANCE SHEET
	FOR THE THREE MONTHS ENDED JUNE 30, 2014																	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.																	AS OF DECEMBER 31, 2013
	(in millions)																	Guarantor and Nonguarantor Financial Statements																	(in millions)
																		The Senior Notes and the Senior Revolving Credit Facility are guaranteed, fully, unconditionally and jointly and severally, by each of Owens Corning's current and future 100% owned material domestic subsidiaries that is a borrower or a guarantor under Owens Corning's Credit Agreement, which permits changes to the named guarantors in certain situations (collectively, the “Guarantor Subsidiaries”). The remaining subsidiaries have not guaranteed the Senior Notes and the Senior Revolving Credit Facility (collectively, the “Nonguarantor Subsidiaries”).
				Parent			Guarantor Subsidiaries			Non-Guarantor Subsidiaries			Eliminations			Consolidated																			ASSETS				Parent			Guarantor Subsidiaries		Non-Guarantor Subsidiaries		Eliminations		Consolidated
	NET SALES			$	-		$	925		$	529		$	-99		$	1,355	OWENS CORNING AND SUBSIDIARIES																	CURRENT ASSETS
	COST OF SALES				-4			768			442			-99			1,107	CONSOLIDATING STATEMENT OF EARNINGS																		Cash and cash equivalents			$	-		$	3	$	54	$	-	$	57
			Gross margin		4			157			87			-			248	FOR THE SIX MONTHS ENDED JUNE 30, 2014																		Receivables, less allowances				-			-		683		-		683
	OPERATING EXPENSES				-			-							1			(in millions)																		Due from affiliates				-			2,664		-		-2,664		-
		Marketing and administrative expenses			28			70			32			-			130																			Inventories				-			487		323		-		810
		Science and technology expenses			-			15			5			-			20				Parent			Guarantor Subsidiaries			Non-Guarantor Subsidiaries			Eliminations			Consolidated			Assets held for sale - current				-			-		29		-		29
		Charges related to cost reduction actions			-			-			-			-	1		-	NET SALES			$	-		$	1,836		$	985		$	-188		$	2,633		Other current assets				45			140		84		-		269
		Other (income) expenses, net			-6			12			19			-			25	COST OF SALES				-4			1,519			824			-188			2,151				Total current assets		45			3,294		1,173		-2,664		1,848
			Total operating expenses		22			97			56			-			175			Gross margin		4			317			161			-			482	Investment in subsidiaries					7,229			2,558		558		-10,345		-
	EARNINGS BEFORE INTEREST AND TAXES				-18			60			31			-			73	OPERATING EXPENSES															1	-	Due from affiliates					-			67		959		-1,026		-
	Interest expense, net				28			1			2			-			31		Marketing and administrative expenses			60			136			66			-			262	Property, plant and equipment, net					362			1,313		1,257		-		2,932
	EARNINGS BEFORE TAXES				-46			59			29			-			42		Science and technology expenses			-			30			9			-			39	Goodwill					-			1,127		39		-		1,166
	Less: Income tax expense (benefit)				-18			22			17			-			21		Charges related to cost reduction actions			-			1			11			-			12	Intangible assets					-			1,015		271		-246		1,040
	Equity in net earnings of subsidiaries				49			12			-			-61			-		Other (income) expenses, net			-16			14			-10			-			-12	Deferred income taxes					14			416		6		-		436
	Equity in net earnings of affiliates				-			-			1			-	1		1			Total operating expenses		44			181			76			-			301	Other non-current assets					31			64		130		-		225
	NET EARNINGS				21			49			13			-61			22	EARNINGS BEFORE INTEREST AND TAXES				-40			136			85			-			181	TOTAL ASSETS				$	7,681		$	9,854	$	4,393	$	-14,281	$	7,647
	Less: Net earnings attributable to noncontrolling interests				-			-			1			-	1		1	Interest expense, net				54			2			2			-			58	LIABILITIES AND EQUITY
	NET EARNINGS ATTRIBUTABLE TO OWENS CORNING			$	21		$	49		$	12		$	-61		$	21	EARNINGS BEFORE TAXES				-94			134			83			-			123	CURRENT LIABILITIES
	OWENS CORNING AND SUBSIDIARIES																	Less: Income tax expense (benefit)				-36			9			9			-			-18		Accounts payable and accrued liabilities			$	15		$	608	$	365	$	-	$	988
	CONSOLIDATING STATEMENT OF EARNINGS																	Equity in net earnings of subsidiaries				199			74			-			-273			-		Due to affiliates				1,688			-		976		-2,664		-
	FOR THE THREE MONTHS ENDED JUNE 30, 2013																	Equity in net earnings of affiliates				-			-			1			-	1		1		Short-term debt				-			-		1		-		1
	(in millions)																	NET EARNINGS				141			199			75			-273			142		Long-term debt – current portion				-			2		1		-		3
																		Less: Net earnings attributable to noncontrolling interests				-			-			1			-			1		Liabilities held for sale - current				-			-	1	-		-		-
				Parent			Guarantor Subsidiaries			Non-Guarantor Subsidiaries			Eliminations			Consolidated		NET EARNINGS ATTRIBUTABLE TO OWENS CORNING			$	141		$	199		$	74		$	-273		$	141				Total current liabilities		1,703			610		1,343		-2,664		992
	NET SALES			$	-		$	957		$	501		$	-111		$	1,347	OWENS CORNING AND SUBSIDIARIES																	Long-term debt, net of current portion					1,814			26		184		-		2,024
	COST OF SALES				-2			768			425			-111			1,080	CONSOLIDATING STATEMENT OF EARNINGS																	Due to affiliates					-			959		67		-1,026		-
			Gross margin		2			189			76			-			267	FOR THE SIX MONTHS ENDED JUNE 30, 2013																	Pension plan liability					213			-		123		-		336
	OPERATING EXPENSES				1			1			1			1				(in millions)																	Other employee benefits liability					-			226		16		-		242
		Marketing and administrative expenses			31			67			36			-			134																		Deferred income taxes					-			-		23		-		23
		Science and technology expenses			-			16			4			-			20				Parent			Guarantor Subsidiaries			Non-Guarantor Subsidiaries			Eliminations			Consolidated		Other liabilities					158			246		42		-246		200
		Charges related to cost reduction actions			-		1	-			1			-			1	NET SALES			$	-		$	1,951		$	954		$	-208		$	2,697	OWENS CORNING STOCKHOLDERS’ EQUITY
		Other (income) expenses, net			-6			-8			8			-			-6	COST OF SALES				-4			1,601			828			-208			2,217		Preferred stock				-	0		-		-		-		-
			Total operating expenses		25			75			49			-			149			Gross margin		4			350			126			-			480		Common stock				1			-		-		-		1
	EARNINGS BEFORE INTEREST AND TAXES				-23			114			27			-			118	OPERATING EXPENSES															1			Additional paid in capital				3,938			6,572		2,045		-8,617		3,938
	Interest expense, net				27			1			1			-			29		Marketing and administrative expenses			64			134			69			-			267		Accumulated earnings				655			1,215		513		-1,728		655
	EARNINGS BEFORE TAXES				-50			113			26			-			89		Science and technology expenses			-			30			8			-			38		Accumulated other comprehensive deficit				-297			-		-		-		-297
	Less: Income tax expense (benefit)				-19			40			18			-			39		Charges related to cost reduction actions			-			-			2			-			2		Cost of common stock in treasury				-504			-		-		-		-504
	Equity in net earnings of subsidiaries				80			7			-			-87			-		Other (income) expenses, net			-7			-4			9			-			-2			Total Owens Corning stockholders’ equity			3,793			7,787		2,558		-10,345		3,793
	Equity in net earnings of affiliates			1	-			-			-			-			-			Total operating expenses		57			160			88			-			305		Noncontrolling interests				-			-		37		-		37
	NET EARNINGS				49			80			8			-87			50	EARNINGS BEFORE INTEREST AND TAXES				-53			190			38			-			175	Total equity					3,793			7,787		2,595		-10,345		3,830
	Less: Net earnings attributable to noncontrolling interests				-			-			1			-	1		1	Interest expense, net				54			1			3			-			58	TOTAL LIABILITIES AND EQUITY				$	7,681		$	9,854	$	4,393	$	-14,281	$	7,647
	NET EARNINGS ATTRIBUTABLE TO OWENS CORNING			$	49		$	80		$	7		$	-87		$	49	EARNINGS BEFORE TAXES				-107			189			35			-			117
	OWENS CORNING AND SUBSIDIARIES																	Less: Income tax expense (benefit)				-41			59			27			-			45
	CONSOLIDATING STATEMENT OF COMPREHENSIVE EARNINGS																	Equity in net earnings of subsidiaries				137			7			-			-144			-
	FOR THE THREE MONTHS ENDED JUNE 30, 2014																	Equity in net earnings of affiliates			1	-			-			-			-			-
	(in millions)																	NET EARNINGS				71			137			8			-144			72
																		Less: Net earnings attributable to noncontrolling interests				-			-			1			-			1
				Parent			Guarantor Subsidiaries			Non-Guarantor Subsidiaries			Eliminations			Consolidated		NET EARNINGS ATTRIBUTABLE TO OWENS CORNING			$	71		$	137		$	7		$	-144		$	71
	NET EARNINGS			$	21		$	49		$	13		$	-61		$	22	OWENS CORNING AND SUBSIDIARIES
	Currency translation adjustment				11			-			-			-			11	CONSOLIDATING STATEMENT OF COMPREHENSIVE EARNINGS
	Pension and other postretirement adjustment (net of tax)				-1	0		-			-			-			-1	FOR THE SIX MONTHS ENDED JUNE 30, 2014
	Deferred loss on hedging (net of tax)				-1			-			-			-	1		-1	(in millions)
	COMPREHENSIVE EARNINGS				30			49			13			-61			31
	Less: Comprehensive earnings attributable to noncontrolling interests				-			-			1		1	-			1				Parent			Guarantor Subsidiaries			Non-Guarantor Subsidiaries			Eliminations			Consolidated
	COMPREHENSIVE EARNINGS ATTRIBUTABLE TO OWENS CORNING			$	30		$	49		$	12		$	-61		$	30	NET EARNINGS			$	141		$	199		$	75		$	-273		$	142
	OWENS CORNING AND SUBSIDIARIES																	Currency translation adjustment				-5			-			-			-			-5
	CONSOLIDATING STATEMENT OF COMPREHENSIVE EARNINGS																	Pension and other postretirement adjustment (net of tax)				2			-			-			-			2
FOR THE THREE MONTHS ENDED JUNE 30, 2013																	Deferred loss on hedging (net of tax)				-1			-			-			-	1		-1
(in millions)																	COMPREHENSIVE EARNINGS				137			199			75			-273			138
																	Less: Comprehensive earnings attributable to noncontrolling interests				-			-			1			-			1
			Parent			Guarantor Subsidiaries			Non-Guarantor Subsidiaries			Eliminations			Consolidated		COMPREHENSIVE EARNINGS ATTRIBUTABLE TO OWENS CORNING			$	137		$	199		$	74		$	-273		$	137
NET EARNINGS			$	49		$	80		$	8		$	-87		$	50	OWENS CORNING AND SUBSIDIARIES
Currency translation adjustment				-24			-			-			-			-24	CONSOLIDATING STATEMENT OF COMPREHENSIVE EARNINGS
Pension and other postretirement adjustment (net of tax)				7			-	0.1		-			-			7	FOR THE SIX MONTHS ENDED JUNE 30, 2013
Deferred loss on hedging (net of tax)				-2			-			-			-			-2	(in millions)
COMPREHENSIVE EARNINGS				30			80			8			-87			31
Less: Comprehensive earnings attributable to noncontrolling interests				-		-1	-			1		1	-			1				Parent			Guarantor Subsidiaries			Non-Guarantor Subsidiaries			Eliminations			Consolidated
COMPREHENSIVE EARNINGS ATTRIBUTABLE TO OWENS CORNING			$	30		$	80		$	7		$	-87		$	30	NET EARNINGS			$	71		$	137		$	8		$	-144		$	72
																	Currency translation adjustment				-45			-			-			-			-45
																	Pension and other postretirement adjustment (net of tax)				9			-	0.1		-			-			9
																	Deferred loss on hedging (net of tax)			1	-			-			-			-			-
																	COMPREHENSIVE EARNINGS				35			137			8			-144			36
																	Less: Comprehensive earnings attributable to noncontrolling interests				-		0.1	-			1			-			1
																	COMPREHENSIVE EARNINGS ATTRIBUTABLE TO OWENS CORNING			$	35		$	137		$	7		$	-144		$	35
																	OWENS CORNING AND SUBSIDIARIES
																	CONDENSED CONSOLIDATING BALANCE SHEET
																	AS OF JUNE 30, 2014
																	(in millions)

																	ASSETS				Parent			Guarantor Subsidiaries			Non-Guarantor Subsidiaries			Eliminations			Consolidated
																	CURRENT ASSETS
																		Cash and cash equivalents			$	-		$	9		$	72		$	-		$	81
																		Receivables, less allowances				-			-			848			-			848
																		Due from affiliates				-			2,688			-			-2,688			-
																		Inventories				-			548			338			-			886
																		Assets held for sale - current				-			-			14			-			14
																		Other current assets				-3			140			94			-			231
																				Total current assets		-3			3,385			1,366			-2,688			2,060
																	Investment in subsidiaries					7,422			2,593			558			-10,573			-
																	Due from affiliates					-			67			916			-983			-
																	Property, plant and equipment, net					362			1,313			1,238			-			2,913
																	Goodwill					-			1,127			39			-			1,166
																	Intangible assets					-			1,000			252			-226			1,026
																	Deferred income taxes					16			346			44			-			406
																	Other non-current assets					27			59			139			-			225
																	TOTAL ASSETS				$	7,824		$	9,890		$	4,552		$	-14,470		$	7,796
																	LIABILITIES AND EQUITY
																	CURRENT LIABILITIES
																		Accounts payable and accrued liabilities			$	42		$	568		$	270		$	-		$	880
																		Due to affiliates				1,556			-			1,132			-2,688			-
																		Short-term debt				-			-			17			-			17
																		Long-term debt – current portion				-			2			2			-			4
																		Liabilities held for sale - current										4			-			4
																				Total current liabilities		1,598			570			1,425			-2,688			905
																	Long-term debt, net of current portion					2,012			27			232			-			2,271
																	Due to affiliates					-			916			67			-983			-
																	Pension plan liability					203			-			113			-			316
																	Other employee benefits liability					-			217			17			-			234
																	Deferred income taxes					-			-			28			-			28
																	Other liabilities					138			180			39			-226			131
																	OWENS CORNING STOCKHOLDERS’ EQUITY
																		Preferred stock				-			-			-			-	1		-
																		Common stock				1			-			-			-			1
																		Additional paid in capital				3,939			6,565			2,007			-8,572			3,939
																		Accumulated earnings				758			1,415			586			-2,001			758
																		Accumulated other comprehensive deficit				-301			-			-			-			-301
																		Cost of common stock in treasury				-524			-			-			-			-524
																			Total Owens Corning stockholders’ equity			3,873			7,980			2,593			-10,573			3,873
																		Noncontrolling interests				-			-			38			-			38
																	Total equity					3,873			7,980			2,631			-10,573			3,911
																	TOTAL LIABILITIES AND EQUITY				$	7,824		$	9,890		$	4,552		$	-14,470		$	7,796
																	OWENS CORNING AND SUBSIDIARIES
																	CONDENSED CONSOLIDATING STATEMENT OF CASH FLOWS
																	FOR THE SIX MONTHS ENDED JUNE 30, 2014
																	(in millions)

																					Parent			Guarantor Subsidiaries			Non-Guarantor Subsidiaries			Eliminations			Consolidated
																	NET CASH FLOW USED FOR OPERATING ACTIVITIES				$	-53		$	-39		$	-25		$	-		$	-117
																	NET CASH FLOW USED FOR INVESTING ACTIVITIES
																			Additions to plant and equipment (including alloy)			-6			-70			-66			-			-142
																			Proceeds from the sale of assets or affiliates (including alloy), net		1	4			44			29			-			77
																			Investment in subsidiaries and affiliates, net of cash acquired		1	-			-			-			-			-
																			Proceeds from Hurricane Sandy insurance claims		1	-			-			-						-
																				Net cash flow used for investing activities		-2			-26			-37			-			-65
																	NET CASH FLOW PROVIDED BY FINANCING ACTIVITIES
																			Proceeds from senior revolving credit and receivables securitization facilities			719			-			50			-			769
																			Payments on senior revolving credit and receivables securitization facilities			-522			-			-			-			-522
																			Payments on long-term debt			-			-			-1			-			-1
																			Net increase in short-term debt			-			-			16			-			16
																			Cash dividends paid		1	-19			-			-			-			-19
																			Purchases of treasury stock			-44			-			-			-			-44
																			Other intercompany loans			-86			71			15			-			-
																			Other			7			-			-			-			7
																				Net cash flow provided by financing activities		55			71			80			-			206
																	Effect of exchange rate changes on cash				1	-			-			-			-			-
																	Net increase in cash and cash equivalents					-			6			18			-			24
																	Cash and cash equivalents at beginning of period					-			3			54			-			57
																	CASH AND CASH EQUIVALENTS AT END OF
																		PERIOD			$	-		$	9		$	72		$	-		$	81
																	OWENS CORNING AND SUBSIDIARIES
																	CONDENSED CONSOLIDATING STATEMENT OF CASH FLOWS
																	FOR THE SIX MONTHS ENDED JUNE 30, 2013
																	(in millions)

																					Parent			Guarantor Subsidiaries			Non-Guarantor Subsidiaries			Eliminations			Consolidated
																	NET CASH FLOW USED FOR OPERATING ACTIVITIES				$	-63		$	-65		$	113		$	-		$	-15
																	NET CASH FLOW USED FOR INVESTING ACTIVITIES
																			Additions to plant and equipment			-3			-35			-87			-			-125
																			Proceeds from the sale of assets or affiliates, net		1	-			-			-			-			-
																			Investment in subsidiaries and affiliates, net of cash acquired			-			-41			-11			-			-52
																			Proceeds from Hurricane Sandy insurance claims			-			15			-			-			15
																				Net cash flow used for investing activities		-3			-61			-98			-			-162
																	NET CASH FLOW PROVIDED BY FINANCING ACTIVITIES
																			Proceeds from senior revolving credit and receivables securitization facilities			701			-			98			-			799
																			Payments on senior revolving credit and receivables securitization facilities			-594			-			-27			-			-621
																			Payments on long-term debt			-			-			-1			-			-1
																			Net increase (decrease) in short-term debt			-			14			1			-			15
																			Cash dividends paid		1	-			-			-			-			-
																			Purchase of treasury stock			-9			-			-			-			-9
																			Other intercompany loans			-46			111			-65			-			-
																			Other			14			-			-			-			14
																				Net cash flow provided by financing activities		66			125			6			-	.	.	197
																	Effect of exchange rate changes on cash					-			-			-3			-			-3
																	Net decrease in cash and cash equivalents					-			-1			18			-			17
																	Cash and cash equivalents at beginning of period					-			3			52			-			55
																	CASH AND CASH EQUIVALENTS AT END OF
																		PERIOD			$	-		$	2		$	70		$	-		$	72

SEGMENT_INFORMATION_TABLE

SEGMENT INFORMATION (TABLE)	6 Months Ended
SEGMENT INFORMATION (TABLE)	Jun. 30, 2014
Segment Reporting [Abstract]	'
Reconciliation of Revenue from Segments to Consolidated [Table Text Block]	'
			Three Months Ended				Six Months Ended
			June 30,				June 30,
			2014		2013		2014		2013
	Reportable Segments
	Composites		$	505	$	472	$	982	$	931
	Building Materials			884		923		1,736		1,860
		Total reportable segments		1,389		1,395		2,718		2,791
	Corporate eliminations			-34		-48		-85		-94
	NET SALES		$	1,355	$	1,347	$	2,633	$	2,697
Schedule of Revenues by Geographical Areas [Table Text Block]	'

	External Customer Sales by Geographic Region
	United States		$	899	$	924	$	1,788	$	1,888
	Europe			160		139		309		277
	Asia Pacific			169		161		306		299
	Other			127		123		230		233
	NET SALES		$	1,355	$	1,347	$	2,633	$	2,697
Reconciliation of Revenue from Product Groups to Consolidated [Table Text Block]	'
	Sales by Product Group
	Composites		$	505	$	472	$	982	$	931
	Insulation			447		415		802		745
	Roofing			437		508		934		1,115
	Corporate Eliminations			-34		-48		-85		-94
	NET SALES		$	1,355	$	1,347	$	2,633	$	2,697
Schedule of Earnings before Interest and Taxes [Table Text Block]	'
	The following table summarizes EBIT by segment (in millions):
			Three Months Ended				Six Months Ended
			June 30,				June 30,
			2014		2013		2014		2013
	Reportable Segments
	Composites		$	37	$	32	$	64	$	41
	Building Materials			80		120		161		218
		Total reportable segments	$	117	$	152	$	225	$	259
	Corporate, Other and Eliminations
	Impairment loss on European Stone Business		$	-19	$	-	$	-19	$	-
	Net loss related to Hurricane Sandy			-4		-3		-6		-14
	Gain on sale of Hangzhou, China facility			-		-		45		-
	Charges related to cost reduction actions and related items (a)			-		-3		-12		-12
	General corporate expense and other			-21		-28		-52		-58
	EBIT		$	73	$	118	$	181	$	175

INVENTORIES_TABLE

INVENTORIES (TABLE)	6 Months Ended
	Jun. 30, 2014
Inventory Disclosure [Abstract]	'
Schedule of Inventory Current [Table Text Block]	'
	3. INVENTORIES

	Inventories consist of the following (in millions):
		June 30,		Dec. 31,
		2014		2013
	Finished goods	$	642	$	580
	Materials and supplies		244		230
	Total inventories	$	886	$	810

DERIVATIVE_FINANCIAL_INSTRUMEN1

DERIVATIVE FINANCIAL INSTRUMENTS (TABLE)	6 Months Ended
DERIVATIVE FINANCIAL INSTRUMENTS (TABLE)	Jun. 30, 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 of derivatives and hedging instruments and the respective location on the Consolidated Balance Sheets (in millions):

						Fair Value at
						June 30,			Dec. 31,
				Location		2014			2013
	Derivative assets designated as hedging instruments:
	Cash flow hedges:

		Natural gas, electricity and foreign exchange contracts		Other current assets		$	-		$	1
		Amount of gain recognized in OCI (effective portion)		OCI		$	-		$	1

	Fair value hedges:
			1
		Interest rate swaps	1	Other non-current assets		$	1		$	-

	Derivative liabilities designated as hedging instruments:
	Cash flow hedges:

		Natural gas and electricity		Accounts payable and accrued liabilities		$	1		$	-
		Amount of loss recognized in OCI (effective portion)		OCI		$	1		$	-

	Fair value hedges:
			1
		Interest rate swaps	1	Other Liabilities		$	-		$	3

	Derivative assets not designated as hedging instruments:

		Foreign exchange contracts		Other current assets		$	1		$	-


	Derivative liabilities not designated as hedging instruments:

		Foreign exchange contracts		Accounts payable and 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					Six Months Ended
							June 30,					June 30,
					Location		2014			2013		2014		2013
	Derivative activity designated as hedging instruments:
	Natural gas and electricity:
		Amount of (gain) loss reclassified from OCI into
			earnings (effective portion)		Cost of sales		$	-		$	-1	$	-1	$	-1

	Interest rate swaps:
		Amount of loss recognized in earnings			Interest expense		$	1		$	-	$	1	$	-

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

	Foreign currency exchange contract:
		Amount of loss recognized in earnings (a)			Other (income) expenses, net		$	2		$	2	$	1	$	10

	(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 (income) expenses, net.

GOODWILL_AND_OTHER_INTANGIBLE_1

GOODWILL AND OTHER INTANGIBLE ASSETS (TABLE)	6 Months Ended										12 Months Ended
GOODWILL AND OTHER INTANGIBLE ASSETS (TABLE)	Jun. 30, 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
	30-Jun-14			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	$	168	$	-67	$	101		Trademarks				786		-		786
		Technology		20		193		-78		115			Total intangible assets		$	1,198	$	-158	$	1,040
		Franchise and other agreements		11		41		-17		24	Goodwill				$	1,166
	Indefinite-lived intangible assets:
		Trademarks				786		-		786
			Total intangible assets		$	1,188	$	-162	$	1,026
	Goodwill				$	1,166

PROPERTY_PLANT_AND_EQUIPMENT_T

PROPERTY, PLANT AND EQUIPMENT (TABLE)	6 Months Ended
PROPERTY, PLANT AND EQUIPMENT (TABLE)	Jun. 30, 2014
Property, Plant And Equipment [Abstract]	'
Property Plant And Equipment Text Block	'
	Property, plant and equipment consist of the following (in millions):
		June 30,		Dec. 31,
		2014		2013
	Land	$	212	$	210
	Buildings and leasehold improvements		826		811
	Machinery and equipment		3,428		3,353
	Construction in progress		171		173
			4,637		4,547
	Accumulated depreciation		-1,724		-1,615
	Property, plant and equipment, net	$	2,913	$	2,932

WARRANTIES_TABLE

WARRANTIES (TABLE)	6 Months Ended
WARRANTIES (TABLE)	Jun. 30, 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):

				Six Months Ended
				30-Jun-14
	Beginning balance		$	41
		Amounts accrued for current year		12
		Settlements of warranty claims		-14
	Ending balance		$	39

COST_REDUCTION_ACTIONS_TABLE

COST REDUCTION ACTIONS (TABLE)	6 Months Ended
COST REDUCTION ACTIONS (TABLE)	Jun. 30, 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 accrued liabilities from the Company's 2012 cost reduction actions (in millions):

		Beginning Balance Dec. 31, 2013		Costs Incurred		Payments		Ending Balance June 30, 2014		Cumulative Charges Incurred


	Severance	$	26	$	-	$	17	$	9	$	53
	Total	$	26	$	-	$	17	$	9	$	53
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 accrued liabilities from the Company's 2013 cost reduction actions (in millions):

		Beginning Balance Dec. 31, 2013		Costs Incurred		Payments		Ending Balance June 30, 2014		Cumulative Charges Incurred


	Severance	$	6	$	-2	$	4	$	-	$	4
	Total	$	6	$	-2	$	4	$	-	$	4
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 accrued liabilities from the Company's 2014 cost reduction actions (in millions):

		Beginning Balance Dec. 31, 2013		Costs Incurred		Payments		Ending Balance June 30, 2014		Cumulative Charges Incurred


	Severance	$	-	$	11	$	1	$	10	$	11
	Contract termination		-		3		3		-		3
	Total	$	-	$	14	$	4	$	10	$	14

DEBT_TABLE

DEBT (TABLE)	6 Months Ended
DEBT (TABLE)	Jun. 30, 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):

			June 30,		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			212		162
	Senior revolving credit facility, maturing in 2018			209		12
	Various capital leases, due through and beyond 2050			49		49
	Various floating rate debt, maturing through 2027			1		1
	Fair value adjustment to debt			17		16
	Total long-term debt			2,275		2,027
	Less – current portion			4		3
		Long-term debt, net of current portion	$	2,271	$	2,024

PENSION_AND_OTHER_POSTRETIREME

PENSION AND OTHER POSTRETIREMENT BENEFITS (TABLE)	6 Months Ended
PENSION AND OTHER POSTRETIREMENT BENEFITS (TABLE)	Jun. 30, 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
		30-Jun-14						30-Jun-13
		U.S.		Non-U.S.		Total		U.S.		Non-U.S.		Total
	Components of Net Periodic Pension Cost
	Service cost	$	2	$	2	$	4	$	3	$	2	$	5
	Interest cost		12		6		18		11		6		17
	Expected return on plan assets		-15		-7		-22		-15		-6		-21
	Amortization of actuarial loss		3		-		3		3		2		5
	Net periodic pension cost	$	2	$	1	$	3	$	2	$	4	$	6

		Six Months Ended						Six Months Ended
		30-Jun-14						30-Jun-13
		U.S.		Non-U.S.		Total		U.S.		Non-U.S.		Total
	Components of Net Periodic Pension Cost
	Service cost	$	4	$	3	$	7	$	5	$	4	$	9
	Interest cost		24		12		36		22		11		33
	Expected return on plan assets		-29		-14		-43		-30		-12		-42
	Amortization of actuarial loss		5		1		6		7		3		10
	Net periodic pension cost	$	4	$	2	$	6	$	4	$	6	$	10
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				Six Months Ended
		June 30,				June 30,
		2014		2013		2014		2013
	Components of Net Periodic Benefit Cost
	Service cost	$	-	$	-	$	1	$	1
	Interest cost		2		3		5		5
	Amortization of prior service cost		-1		-1		-2		-2
	Amortization of actuarial gain		-		-		-1		-
	Net periodic benefit cost	$	1	$	2	$	3	$	4

STOCK_COMPENSATION_TABLE

STOCK COMPENSATION (TABLE)	6 Months Ended
STOCK COMPENSATION (TABLE)	Jun. 30, 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 six months ended June 30, 2014:

													Six Months Ended
													30-Jun-14
													Number of Options	Weighted-Average Exercise Price
	Beginning Balance												2,748,720	$	29.55
	Granted												374,500		37.65
	Exercised												-243,250		28
	Forfeited												-16,350		37.07
	Ending Balance												2,863,620	$	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 June 30, 2014			Remaining Contractual Life		Exercise Price
	$13.89 - $42.16		2,863,620			5.55	$	30.7		2,023,145			4.25	$	27.74
Schedule of Share-based Compensation, Restricted Stock and Restricted Stock Units Activity [Table Text Block]	'
		Six Months Ended
		30-Jun-14
		Number of Shares		Weighted-Average Grant-Date Fair Value
	Beginning Balance	1,735,824		$	32.49
	Granted	469,777			37.91
	Vested	-420,058			32.79
	Forfeited	-29,223			36.97
	Ending Balance	1,756,320		$	33.79
Schedule of Share-based Compensation Arrangement by Share-based Payment Award, Performance-Based Units, Vested and Expected to Vest [Table Text Block]	'
		Six Months Ended
		30-Jun-14
		Number of PSUs		Weighted-Average Grant-Date Fair Value
	Beginning Balance	410,500		$	53.04
	Granted	248,950			44.43
	Forfeited	-18,350			39.88
	Ending Balance	641,100		$	50.07

EARNINGS_PER_SHARE_TABLE

EARNINGS PER SHARE (TABLE)	6 Months Ended
EARNINGS PER SHARE (TABLE)	Jun. 30, 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				Six Months Ended
				June 30,				June 30,
			2014		2013		2014		2013
	Net earnings attributable to Owens Corning		$	21	$	49	$	141	$	71

	Weighted-average number of shares outstanding used for
		basic earnings per share		117.4		119.1		117.6		118.8
	Non-vested restricted and performance shares			0.4		0.7		0.4		0.6
	Options to purchase common stock			0.5		0.6		0.5		0.5
	Weighted-average number of shares outstanding and common
		equivalent shares used for diluted earnings per share		118.3		120.4		118.5		119.9

	Earnings per common share attributable to Owens Corning
		common stockholders:
		Basic	$	0.18	$	0.41	$	1.2	$	0.6
		Diluted	$	0.18	$	0.41	$	1.19	$	0.59

FAIR_VALUE_MEASUREMENT_TABLE

FAIR VALUE MEASUREMENT (TABLE)	6 Months Ended									12 Months Ended
FAIR VALUE MEASUREMENT (TABLE)	Jun. 30, 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 June 30, 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	$	15	$	15	$	-	$	-	Cash equivalents	$	20	$	20	$	-	$	-
	Term deposits		7		7		-		-	Term deposits		2		2		-		-
	Derivative assets		2		-		2		-	Derivative assets		1		-		1		-
	Total assets	$	24	$	22	$	2	$	-	Total assets	$	23	$	22	$	1	$	-
	Liabilities:									Liabilities:
	Derivative liabilities	$	2	$	-	$	2	$	-	Derivative liabilities	$	4	$	-	$	4	$	-
	Total liabilities	$	2	$	-	$	2	$	-	Total liabilities	$	4	$	-	$	4	$	-

COMPREHENSIVE_EARNINGS_TABLE

COMPREHENSIVE EARNINGS (TABLE)	6 Months Ended
COMPREHENSIVE EARNINGS (TABLE)	Jun. 30, 2014														Jun. 30, 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 six months ended June 30, 2014 (in millions):														The following table summarizes the changes in accumulated other comprehensive income ("AOCI") for the six months ended June 30, 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		-1			-1			-			-5		-7	Amounts classified into AOCI, net of tax		-1		2		1		-45		-43
	Amounts reclassified from AOCI, net of tax		-			3			-			-		3	Amounts reclassified from AOCI, net of tax		1		7		-		-		8
	Change in AOCI, net of tax		-1			2			-			-5		-4	Change in AOCI, net of tax		-		9		1		-45		-35
	Balance as of June 30, 2014, net of tax	$	-1		$	-182		$	-115		$	-3	$	-301	Balance as of June 30, 2013, net of tax	$	-1	$	-270	$	-113	$	-15	$	-399
	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				Six Months Ended
					June 30,				June 30,
					2014		2013		2014	2013
	Cash Flow Hedge Activity:
	Cost of Sales			$	-	$	1	$	-	$	1

	Defined Benefit Pension Plan Activity:
	Cost of Sales				3		6		2		5
	Marketing and administrative expense				1		2		1		2
	Total reclassifications from AOCI			$	4	$	9	$	3	$	8

CHANGES_IN_ACCUMULATED_OTHER_C1

CHANGES IN ACCUMULATED OTHER COMPREHENSIVE INCOME (TABLE)	6 Months Ended
CHANGES IN ACCUMULATED OTHER COMPREHENSIVE INCOME (TABLE)	Jun. 30, 2014														Jun. 30, 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 six months ended June 30, 2014 (in millions):														The following table summarizes the changes in accumulated other comprehensive income ("AOCI") for the six months ended June 30, 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		-1			-1			-			-5		-7	Amounts classified into AOCI, net of tax		-1		2		1		-45		-43
	Amounts reclassified from AOCI, net of tax		-			3			-			-		3	Amounts reclassified from AOCI, net of tax		1		7		-		-		8
	Change in AOCI, net of tax		-1			2			-			-5		-4	Change in AOCI, net of tax		-		9		1		-45		-35
	Balance as of June 30, 2014, net of tax	$	-1		$	-182		$	-115		$	-3	$	-301	Balance as of June 30, 2013, net of tax	$	-1	$	-270	$	-113	$	-15	$	-399
	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				Six Months Ended
					June 30,				June 30,
					2014		2013		2014	2013
	Cash Flow Hedge Activity:
	Cost of Sales			$	-	$	1	$	-	$	1

	Defined Benefit Pension Plan Activity:
	Cost of Sales				3		6		2		5
	Marketing and administrative expense				1		2		1		2
	Total reclassifications from AOCI			$	4	$	9	$	3	$	8

CONDENSED_CONSOLIDATING_FINANC

CONDENSED CONSOLIDATING FINANCIAL STATEMENTS (TABLE)	3 Months Ended																6 Months Ended																		12 Months Ended
CONDENSED CONSOLIDATING FINANCIAL STATEMENTS (TABLE)	Jun. 30, 2014																Jun. 30, 2014																		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 JUNE 30, 2014																FOR THE SIX MONTHS ENDED JUNE 30, 2014
	(in millions)																(in millions)

				Parent			Guarantor Subsidiaries			Non-Guarantor Subsidiaries		Eliminations			Consolidated					Parent			Guarantor Subsidiaries			Non-Guarantor Subsidiaries			Eliminations			Consolidated
	NET SALES			$	-		$	925		$	529	$	-99		$	1,355	NET SALES			$	-		$	1,836		$	985		$	-188		$	2,633
	COST OF SALES				-4			768			442		-99			1,107	COST OF SALES				-4			1,519			824			-188			2,151
			Gross margin		4			157			87		-			248			Gross margin		4			317			161			-			482
	OPERATING EXPENSES				-			-						1			OPERATING EXPENSES															1	-
		Marketing and administrative expenses			28			70			32		-			130		Marketing and administrative expenses			60			136			66			-			262
		Science and technology expenses			-			15			5		-			20		Science and technology expenses			-			30			9			-			39
		Charges related to cost reduction actions			-			-			-		-	1		-		Charges related to cost reduction actions			-			1			11			-			12
		Other (income) expenses, net			-6			12			19		-			25		Other (income) expenses, net			-16			14			-10			-			-12
			Total operating expenses		22			97			56		-			175			Total operating expenses		44			181			76			-			301
	EARNINGS BEFORE INTEREST AND TAXES				-18			60			31		-			73	EARNINGS BEFORE INTEREST AND TAXES				-40			136			85			-			181
	Interest expense, net				28			1			2		-			31	Interest expense, net				54			2			2			-			58
	EARNINGS BEFORE TAXES				-46			59			29		-			42	EARNINGS BEFORE TAXES				-94			134			83			-			123
	Less: Income tax expense (benefit)				-18			22			17		-			21	Less: Income tax expense (benefit)				-36			9			9			-			-18
	Equity in net earnings of subsidiaries				49			12			-		-61			-	Equity in net earnings of subsidiaries				199			74			-			-273			-
	Equity in net earnings of affiliates				-			-			1		-	1		1	Equity in net earnings of affiliates				-			-			1			-	1		1
	NET EARNINGS				21			49			13		-61			22	NET EARNINGS				141			199			75			-273			142
	Less: Net earnings attributable to noncontrolling interests				-			-			1		-	1		1	Less: Net earnings attributable to noncontrolling interests				-			-			1			-			1
	NET EARNINGS ATTRIBUTABLE TO OWENS CORNING			$	21		$	49		$	12	$	-61		$	21	NET EARNINGS ATTRIBUTABLE TO OWENS CORNING			$	141		$	199		$	74		$	-273		$	141
	OWENS CORNING AND SUBSIDIARIES																OWENS CORNING AND SUBSIDIARIES
	CONSOLIDATING STATEMENT OF EARNINGS																CONSOLIDATING STATEMENT OF EARNINGS
	FOR THE THREE MONTHS ENDED JUNE 30, 2013																FOR THE SIX MONTHS ENDED JUNE 30, 2013
	(in millions)																(in millions)

				Parent			Guarantor Subsidiaries			Non-Guarantor Subsidiaries		Eliminations			Consolidated					Parent			Guarantor Subsidiaries			Non-Guarantor Subsidiaries			Eliminations			Consolidated
	NET SALES			$	-		$	957		$	501	$	-111		$	1,347	NET SALES			$	-		$	1,951		$	954		$	-208		$	2,697
	COST OF SALES				-2			768			425		-111			1,080	COST OF SALES				-4			1,601			828			-208			2,217
			Gross margin		2			189			76		-			267			Gross margin		4			350			126			-			480
	OPERATING EXPENSES				1			1			1		1				OPERATING EXPENSES															1
		Marketing and administrative expenses			31			67			36		-			134		Marketing and administrative expenses			64			134			69			-			267
		Science and technology expenses			-			16			4		-			20		Science and technology expenses			-			30			8			-			38
		Charges related to cost reduction actions			-		1	-			1		-			1		Charges related to cost reduction actions			-			-			2			-			2
		Other (income) expenses, net			-6			-8			8		-			-6		Other (income) expenses, net			-7			-4			9			-			-2
			Total operating expenses		25			75			49		-			149			Total operating expenses		57			160			88			-			305
	EARNINGS BEFORE INTEREST AND TAXES				-23			114			27		-			118	EARNINGS BEFORE INTEREST AND TAXES				-53			190			38			-			175
	Interest expense, net				27			1			1		-			29	Interest expense, net				54			1			3			-			58
	EARNINGS BEFORE TAXES				-50			113			26		-			89	EARNINGS BEFORE TAXES				-107			189			35			-			117
	Less: Income tax expense (benefit)				-19			40			18		-			39	Less: Income tax expense (benefit)				-41			59			27			-			45
	Equity in net earnings of subsidiaries				80			7			-		-87			-	Equity in net earnings of subsidiaries				137			7			-			-144			-
	Equity in net earnings of affiliates			1	-			-			-		-			-	Equity in net earnings of affiliates			1	-			-			-			-			-
	NET EARNINGS				49			80			8		-87			50	NET EARNINGS				71			137			8			-144			72
	Less: Net earnings attributable to noncontrolling interests				-			-			1		-	1		1	Less: Net earnings attributable to noncontrolling interests				-			-			1			-			1
	NET EARNINGS ATTRIBUTABLE TO OWENS CORNING			$	49		$	80		$	7	$	-87		$	49	NET EARNINGS ATTRIBUTABLE TO OWENS CORNING			$	71		$	137		$	7		$	-144		$	71
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 JUNE 30, 2014																FOR THE SIX MONTHS ENDED JUNE 30, 2014
	(in millions)																(in millions)

				Parent			Guarantor Subsidiaries			Non-Guarantor Subsidiaries		Eliminations			Consolidated					Parent			Guarantor Subsidiaries			Non-Guarantor Subsidiaries			Eliminations			Consolidated
	NET EARNINGS			$	21		$	49		$	13	$	-61		$	22	NET EARNINGS			$	141		$	199		$	75		$	-273		$	142
	Currency translation adjustment				11			-			-		-			11	Currency translation adjustment				-5			-			-			-			-5
	Pension and other postretirement adjustment (net of tax)				-1	0		-			-		-			-1	Pension and other postretirement adjustment (net of tax)				2			-			-			-			2
	Deferred loss on hedging (net of tax)				-1			-			-		-	1		-1	Deferred loss on hedging (net of tax)				-1			-			-			-	1		-1
	COMPREHENSIVE EARNINGS				30			49			13		-61			31	COMPREHENSIVE EARNINGS				137			199			75			-273			138
	Less: Comprehensive earnings attributable to noncontrolling interests				-			-			1	1	-			1	Less: Comprehensive earnings attributable to noncontrolling interests				-			-			1			-			1
	COMPREHENSIVE EARNINGS ATTRIBUTABLE TO OWENS CORNING			$	30		$	49		$	12	$	-61		$	30	COMPREHENSIVE EARNINGS ATTRIBUTABLE TO OWENS CORNING			$	137		$	199		$	74		$	-273		$	137
	OWENS CORNING AND SUBSIDIARIES																OWENS CORNING AND SUBSIDIARIES
	CONSOLIDATING STATEMENT OF COMPREHENSIVE EARNINGS																CONSOLIDATING STATEMENT OF COMPREHENSIVE EARNINGS
	FOR THE THREE MONTHS ENDED JUNE 30, 2013																FOR THE SIX MONTHS ENDED JUNE 30, 2013
	(in millions)																(in millions)

				Parent			Guarantor Subsidiaries			Non-Guarantor Subsidiaries		Eliminations			Consolidated					Parent			Guarantor Subsidiaries			Non-Guarantor Subsidiaries			Eliminations			Consolidated
	NET EARNINGS			$	49		$	80		$	8	$	-87		$	50	NET EARNINGS			$	71		$	137		$	8		$	-144		$	72
	Currency translation adjustment				-24			-			-		-			-24	Currency translation adjustment				-45			-			-			-			-45
	Pension and other postretirement adjustment (net of tax)				7			-	0.1		-		-			7	Pension and other postretirement adjustment (net of tax)				9			-	0.1		-			-			9
	Deferred loss on hedging (net of tax)				-2			-			-		-			-2	Deferred loss on hedging (net of tax)			1	-			-			-			-			-
	COMPREHENSIVE EARNINGS				30			80			8		-87			31	COMPREHENSIVE EARNINGS				35			137			8			-144			36
	Less: Comprehensive earnings attributable to noncontrolling interests				-		-1	-			1	1	-			1	Less: Comprehensive earnings attributable to noncontrolling interests				-		0.1	-			1			-			1
	COMPREHENSIVE EARNINGS ATTRIBUTABLE TO OWENS CORNING			$	30		$	80		$	7	$	-87		$	30	COMPREHENSIVE EARNINGS ATTRIBUTABLE TO OWENS CORNING			$	35		$	137		$	7		$	-144		$	35
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 JUNE 30, 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			$	-		$	9		$	72		$	-		$	81		Cash and cash equivalents			$	-		$	3	$	54	$	-	$	57
																		Receivables, less allowances				-			-			848			-			848		Receivables, less allowances				-			-		683		-		683
																		Due from affiliates				-			2,688			-			-2,688			-		Due from affiliates				-			2,664		-		-2,664		-
																		Inventories				-			548			338			-			886		Inventories				-			487		323		-		810
																		Assets held for sale - current				-			-			14			-			14		Assets held for sale - current				-			-		29		-		29
																		Other current assets				-3			140			94			-			231		Other current assets				45			140		84		-		269
																				Total current assets		-3			3,385			1,366			-2,688			2,060				Total current assets		45			3,294		1,173		-2,664		1,848
																	Investment in subsidiaries					7,422			2,593			558			-10,573			-	Investment in subsidiaries					7,229			2,558		558		-10,345		-
																	Due from affiliates					-			67			916			-983			-	Due from affiliates					-			67		959		-1,026		-
																	Property, plant and equipment, net					362			1,313			1,238			-			2,913	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					-			1,000			252			-226			1,026	Intangible assets					-			1,015		271		-246		1,040
																	Deferred income taxes					16			346			44			-			406	Deferred income taxes					14			416		6		-		436
																	Other non-current assets					27			59			139			-			225	Other non-current assets					31			64		130		-		225
																	TOTAL ASSETS				$	7,824		$	9,890		$	4,552		$	-14,470		$	7,796	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			$	42		$	568		$	270		$	-		$	880		Accounts payable and accrued liabilities			$	15		$	608	$	365	$	-	$	988
																		Due to affiliates				1,556			-			1,132			-2,688			-		Due to affiliates				1,688			-		976		-2,664		-
																		Short-term debt				-			-			17			-			17		Short-term debt				-			-		1		-		1
																		Long-term debt – current portion				-			2			2			-			4		Long-term debt – current portion				-			2		1		-		3
																		Liabilities held for sale - current										4			-			4		Liabilities held for sale - current				-			-	1	-		-		-
																				Total current liabilities		1,598			570			1,425			-2,688			905				Total current liabilities		1,703			610		1,343		-2,664		992
																	Long-term debt, net of current portion					2,012			27			232			-			2,271	Long-term debt, net of current portion					1,814			26		184		-		2,024
																	Due to affiliates					-			916			67			-983			-	Due to affiliates					-			959		67		-1,026		-
																	Pension plan liability					203			-			113			-			316	Pension plan liability					213			-		123		-		336
																	Other employee benefits liability					-			217			17			-			234	Other employee benefits liability					-			226		16		-		242
																	Deferred income taxes					-			-			28			-			28	Deferred income taxes					-			-		23		-		23
																	Other liabilities					138			180			39			-226			131	Other liabilities					158			246		42		-246		200
																	OWENS CORNING STOCKHOLDERS’ EQUITY																		OWENS CORNING STOCKHOLDERS’ EQUITY
																		Preferred stock				-			-			-			-	1		-		Preferred stock				-	0		-		-		-		-
																		Common stock				1			-			-			-			1		Common stock				1			-		-		-		1
																		Additional paid in capital				3,939			6,565			2,007			-8,572			3,939		Additional paid in capital				3,938			6,572		2,045		-8,617		3,938
																		Accumulated earnings				758			1,415			586			-2,001			758		Accumulated earnings				655			1,215		513		-1,728		655
																		Accumulated other comprehensive deficit				-301			-			-			-			-301		Accumulated other comprehensive deficit				-297			-		-		-		-297
																		Cost of common stock in treasury				-524			-			-			-			-524		Cost of common stock in treasury				-504			-		-		-		-504
																			Total Owens Corning stockholders’ equity			3,873			7,980			2,593			-10,573			3,873			Total Owens Corning stockholders’ equity			3,793			7,787		2,558		-10,345		3,793
																		Noncontrolling interests				-			-			38			-			38		Noncontrolling interests				-			-		37		-		37
																	Total equity					3,873			7,980			2,631			-10,573			3,911	Total equity					3,793			7,787		2,595		-10,345		3,830
																	TOTAL LIABILITIES AND EQUITY				$	7,824		$	9,890		$	4,552		$	-14,470		$	7,796	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
																	CONDENSED CONSOLIDATING STATEMENT OF CASH FLOWS
																	FOR THE SIX MONTHS ENDED JUNE 30, 2014
																	(in millions)

																					Parent			Guarantor Subsidiaries			Non-Guarantor Subsidiaries			Eliminations			Consolidated
																	NET CASH FLOW USED FOR OPERATING ACTIVITIES				$	-53		$	-39		$	-25		$	-		$	-117
																	NET CASH FLOW USED FOR INVESTING ACTIVITIES
																			Additions to plant and equipment (including alloy)			-6			-70			-66			-			-142
																			Proceeds from the sale of assets or affiliates (including alloy), net		1	4			44			29			-			77
																			Investment in subsidiaries and affiliates, net of cash acquired		1	-			-			-			-			-
																			Proceeds from Hurricane Sandy insurance claims		1	-			-			-						-
																				Net cash flow used for investing activities		-2			-26			-37			-			-65
																	NET CASH FLOW PROVIDED BY FINANCING ACTIVITIES
																			Proceeds from senior revolving credit and receivables securitization facilities			719			-			50			-			769
																			Payments on senior revolving credit and receivables securitization facilities			-522			-			-			-			-522
																			Payments on long-term debt			-			-			-1			-			-1
																			Net increase in short-term debt			-			-			16			-			16
																			Cash dividends paid		1	-19			-			-			-			-19
																			Purchases of treasury stock			-44			-			-			-			-44
																			Other intercompany loans			-86			71			15			-			-
																			Other			7			-			-			-			7
																				Net cash flow provided by financing activities		55			71			80			-			206
																	Effect of exchange rate changes on cash				1	-			-			-			-			-
																	Net increase in cash and cash equivalents					-			6			18			-			24
																	Cash and cash equivalents at beginning of period					-			3			54			-			57
																	CASH AND CASH EQUIVALENTS AT END OF
																		PERIOD			$	-		$	9		$	72		$	-		$	81
																	OWENS CORNING AND SUBSIDIARIES
																	CONDENSED CONSOLIDATING STATEMENT OF CASH FLOWS
																	FOR THE SIX MONTHS ENDED JUNE 30, 2013
																	(in millions)

																					Parent			Guarantor Subsidiaries			Non-Guarantor Subsidiaries			Eliminations			Consolidated
																	NET CASH FLOW USED FOR OPERATING ACTIVITIES				$	-63		$	-65		$	113		$	-		$	-15
																	NET CASH FLOW USED FOR INVESTING ACTIVITIES
																			Additions to plant and equipment			-3			-35			-87			-			-125
																			Proceeds from the sale of assets or affiliates, net		1	-			-			-			-			-
																			Investment in subsidiaries and affiliates, net of cash acquired			-			-41			-11			-			-52
																			Proceeds from Hurricane Sandy insurance claims			-			15			-			-			15
																				Net cash flow used for investing activities		-3			-61			-98			-			-162
																	NET CASH FLOW PROVIDED BY FINANCING ACTIVITIES
																			Proceeds from senior revolving credit and receivables securitization facilities			701			-			98			-			799
																			Payments on senior revolving credit and receivables securitization facilities			-594			-			-27			-			-621
																			Payments on long-term debt			-			-			-1			-			-1
																			Net increase (decrease) in short-term debt			-			14			1			-			15
																			Cash dividends paid		1	-			-			-			-			-
																			Purchase of treasury stock			-9			-			-			-			-9
																			Other intercompany loans			-46			111			-65			-			-
																			Other			14			-			-			-			14
																				Net cash flow provided by financing activities		66			125			6			-	.	.	197
																	Effect of exchange rate changes on cash					-			-			-3			-			-3
																	Net decrease in cash and cash equivalents					-			-1			18			-			17
																	Cash and cash equivalents at beginning of period					-			3			52			-			55
																	CASH AND CASH EQUIVALENTS AT END OF
																		PERIOD			$	-		$	2		$	70		$	-		$	72

SEGMENT_INFORMATION_DETAIL

SEGMENT INFORMATION (DETAIL) (USD $)	3 Months Ended		6 Months Ended		12 Months Ended
In Millions, unless otherwise specified	Jun. 30, 2014	Jun. 30, 2013	Jun. 30, 2014	Jun. 30, 2013	Dec. 31, 2013
Segment Reporting, Significant Reconciling Item [Line Items]	'	'	'	'	'
Income (Loss) from Operations before Interest and Taxes Attributable to Segments	$117	$152	$225	$259	'
General Corporate Expense	-21	-28	-52	-58	'
Earnings Before Interest And Taxes	73	118	181	175	'
Gains Losses Related To Hurricane Sandy	-4	-3	-6	-14	'
Restructuring and Related Cost, Incurred Cost	'	-3	-12	-12	6
United States [Member]	'	'	'	'	'
Segment Reporting, Significant Reconciling Item [Line Items]	'	'	'	'	'
Revenues	899	924	1,788	1,888	'
Europe [Member]	'	'	'	'	'
Segment Reporting, Significant Reconciling Item [Line Items]	'	'	'	'	'
Revenues	160	139	309	277	'
Asia Pacific [Member]	'	'	'	'	'
Segment Reporting, Significant Reconciling Item [Line Items]	'	'	'	'	'
Revenues	169	161	306	299	'
Other Geographical [Member]	'	'	'	'	'
Segment Reporting, Significant Reconciling Item [Line Items]	'	'	'	'	'
Revenues	127	123	230	233	'
Composites [Member]	'	'	'	'	'
Segment Reporting, Significant Reconciling Item [Line Items]	'	'	'	'	'
Revenues	505	472	982	931	'
Income (Loss) from Operations before Interest and Taxes Attributable to Segments	37	32	64	41	'
Building Materials [Member]	'	'	'	'	'
Segment Reporting, Significant Reconciling Item [Line Items]	'	'	'	'	'
Revenues	884	923	1,736	1,860	'
Income (Loss) from Operations before Interest and Taxes Attributable to Segments	80	120	161	218	'
All Other Segments [Member]	'	'	'	'	'
Segment Reporting, Significant Reconciling Item [Line Items]	'	'	'	'	'
Revenues	'	'	'	2,791	'
Corporate Eliminations [Member]	'	'	'	'	'
Segment Reporting, Significant Reconciling Item [Line Items]	'	'	'	'	'
Revenues	-34	-48	-85	-94	'
Roofing [Member]	'	'	'	'	'
Segment Reporting, Significant Reconciling Item [Line Items]	'	'	'	'	'
Revenues	437	508	934	1,115	'
Insulation [Member]	'	'	'	'	'
Segment Reporting, Significant Reconciling Item [Line Items]	'	'	'	'	'
Revenues	447	415	802	745	'
Total Segments [Member]	'	'	'	'	'
Segment Reporting, Significant Reconciling Item [Line Items]	'	'	'	'	'
Revenues	1,389	1,395	2,718	'	'
Hangzhou [Member]	'	'	'	'	'
Segment Reporting, Significant Reconciling Item [Line Items]	'	'	'	'	'
Restructuring Charges and Related Items	'	0	45	0	'
European Stone [Member]	'	'	'	'	'
Segment Reporting, Significant Reconciling Item [Line Items]	'	'	'	'	'
Restructuring Charges and Related Items	($19)	$0	($19)	$0	'

INVENTORIES_DETAIL

INVENTORIES (DETAIL) (USD $)	Jun. 30, 2014	Dec. 31, 2013
In Millions, unless otherwise specified	Jun. 30, 2014	Dec. 31, 2013
Inventory Disclosure [Abstract]	'	'
Inventory Finished Goods	$642	$580
Inventory Raw Materials And Supplies	244	230
Inventory, Net, Total	$886	$810

DERIVATIVE_FINANCIAL_INSTRUMEN2

DERIVATIVE FINANCIAL INSTRUMENTS BALANCE SHEET (DETAIL) (USD $)	6 Months Ended	12 Months Ended
In Millions, unless otherwise specified	Jun. 30, 2014	Dec. 31, 2013
Derivatives, Fair Value [Line Items]	'	'
DerivativeAssetFairValueNet	$1	$0
Loss Recognized in OCI, Effective Portion	1	'
Interest Rate Swap Member	'	'
Derivatives, Fair Value [Line Items]	'	'
Derivative Liability, Fair Value, Net	0	3
Other Current Assets [Member]	'	'
Derivatives, Fair Value [Line Items]	'	'
DerivativeAssetFairValueNet	0	1
Other Noncurrent Assets [Member] \| Interest Rate Swap Member	'	'
Derivatives, Fair Value [Line Items]	'	'
DerivativeAssetFairValueNet	1	0
Accounts Payable and Accrued Liabilities [Member] \| Designated as Hedging Instrument [Member] \| Cash Flow Hedging [Member] \| Natural Gas Contract [Member]	'	'
Derivatives, Fair Value [Line Items]	'	'
Derivative Liability, Fair Value, Net	1	0
Accounts Payable and Accrued Liabilities [Member] \| Nondesignated [Member] \| Foreign Exchange Contract Member	'	'
Derivatives, Fair Value [Line Items]	'	'
Derivative Liability, Fair Value, Net	1	1
Other Comprehensive Income Member	'	'
Derivatives, Fair Value [Line Items]	'	'
DerivativeAssetFairValueNet	0	1
Other Comprehensive Income Member \| Designated as Hedging Instrument [Member] \| Cash Flow Hedging [Member] \| Natural Gas Contract [Member]	'	'
Derivatives, Fair Value [Line Items]	'	'
Loss Recognized in OCI, Effective Portion	$1	$0

DERIVATIVE_FINANCIAL_INSTRUMEN3

DERIVATIVE FINANCIAL INSTRUMENTS INCOME STMT (DETAIL) (USD $)	3 Months Ended		6 Months Ended
In Millions, unless otherwise specified	Jun. 30, 2014	Jun. 30, 2013	Jun. 30, 2014	Jun. 30, 2013
Cost Of Sales [Member] \| Designated as Hedging Instrument [Member] \| Natural Gas Contract [Member]	'	'	'	'
Derivative Instruments Gain Loss [Line Items]	'	'	'	'
Derivative Instruments Loss Reclassified From Accumulated OCI Into Income Effective Portion	$0	($1)	($1)	($1)
Interest Expense Member \| Designated as Hedging Instrument [Member] \| Interest Rate Swap Member	'	'	'	'
Derivative Instruments Gain Loss [Line Items]	'	'	'	'
Derivative Instruments Loss Recognized In Income	1	'	1	'
Other Expense Member \| Nondesignated [Member] \| Natural Gas Contract [Member]	'	'	'	'
Derivative Instruments Gain Loss [Line Items]	'	'	'	'
Derivative Instruments Loss Recognized In Income Ineffective Portion And Amount Excluded From Effectiveness Testing	0	1	0	0
Other Expense Member \| Nondesignated [Member] \| Foreign Exchange Contract Member	'	'	'	'
Derivative Instruments Gain Loss [Line Items]	'	'	'	'
Derivative Instruments Gain Loss Recognized In Income Net	$2	$2	$1	$10

GOODWILL_AND_OTHER_INTANGIBLE_2

GOODWILL AND OTHER INTANGIBLE ASSETS (DETAIL) (USD $)	6 Months Ended	12 Months Ended
In Millions, unless otherwise specified	Jun. 30, 2014	Dec. 31, 2013
Intangible Assets [Line Items]	'	'
Finite Lived Intangible Assets Gross	$1,188	$1,198
Finite Lived Intangible Assets Accumulated Amortization	-162	-158
Intangible assets	1,026	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	22	'
Customer Relationships [Member]	'	'
Intangible Assets [Line Items]	'	'
Finite Lived Intangible Assets Gross	168	181
Finite Lived Intangible Assets Accumulated Amortization	-67	-68
Finite-Lived Intangible Assets, Net, Total	101	113
Finite Lived Intangible Assets Average Useful Life	'20 years 0 months 0 days	'19 years 0 months 0 days
Finite Lived Intangible Assets Net	101	113
Technology [Member]	'	'
Intangible Assets [Line Items]	'	'
Finite Lived Intangible Assets Gross	193	194
Finite Lived Intangible Assets Accumulated Amortization	-78	-74
Finite-Lived Intangible Assets, Net, Total	115	120
Finite Lived Intangible Assets Net	115	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	'11 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 $)	Jun. 30, 2014	Dec. 31, 2013
In Millions, unless otherwise specified	Jun. 30, 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 $)	Jun. 30, 2014	Dec. 31, 2013
In Millions, unless otherwise specified	Jun. 30, 2014	Dec. 31, 2013
Property Plant And Equipment [Line Items]	'	'
Property Plant And Equipment Gross	$4,637	$4,547
Accumulated Depreciation Depletion And Amortization Property Plant And Equipment	1,724	1,615
Property, Plant and Equipment, Net, Total	2,913	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	212	210
Buildings and Leasehold Improvements [Member]	'	'
Property Plant And Equipment [Line Items]	'	'
Property Plant And Equipment Gross	826	811
Machinery And Equipment Member	'	'
Property Plant And Equipment [Line Items]	'	'
Property Plant And Equipment Gross	3,428	3,353
Construction In Progress Member	'	'
Property Plant And Equipment [Line Items]	'	'
Property Plant And Equipment Gross	$171	$173

DIVESTITURES_DETAIL

DIVESTITURES (DETAIL) (USD $)	6 Months Ended		3 Months Ended
In Millions, unless otherwise specified	Jun. 30, 2014	Jun. 30, 2014	Jun. 30, 2014	Mar. 31, 2014
	Sale of Masonry Products [Member]	Sale of European Assets and Liabilities [Member]	Sale of Hangzhou Facility [Member]	Sale of Hangzhou Facility [Member]
Business Divestitures [Line Items]	'	'	'	'
Divestiture, Amount of Consideration Received	$44	'	$21	'
Divestiture, Amount of Future Consideration Receivable	'	'	70	35
Divestiture, Amount of Future Consideration Receivable, Present Value	'	'	14	'
Gain Loss On Disposition Of Assets	'	$19	'	$45

ASSETS_AND_LIABILITIES_HELD_FO1

ASSETS AND LIABILITIES HELD FOR SALE (USD $)	Jun. 30, 2014	Dec. 31, 2013
In Millions, unless otherwise specified	Jun. 30, 2014	Dec. 31, 2013
Assets Held For Sale [Line Items]	'	'
Assets held for sale - current	$14	$29
European Stone Assets and Liabilities Held for Sale [Member]	'	'
Assets Held For Sale [Line Items]	'	'
Assets held for sale - current	6	'
Liabilities Of Assets Held for Sale	4	'
Vado Assets Held For Sale [Member]	'	'
Assets Held For Sale [Line Items]	'	'
Assets Held For Sale Property Pland and Equipment	$8	'

WARRANTIES_DETAIL

WARRANTIES (DETAIL) (USD $)	6 Months Ended
In Millions, unless otherwise specified	Jun. 30, 2014
Movement In Standard And Extended Product Warranty Increase Decrease Roll Forward	'
Product Warranty Accrual, Beginning Balance	$41
Product Warranty Accrual Warranties Issued	12
Product Warranty Accrual Payments	14
Product Warranty Accrual, Ending Balance	$39

COST_REDUCTION_ACTIONS_DETAIL

COST REDUCTION ACTIONS (DETAIL) (USD $)

3 Months Ended

6 Months Ended

12 Months Ended

3 Months Ended

6 Months Ended

3 Months Ended

6 Months Ended

In Millions, unless otherwise specified

Jun. 30, 2014

Jun. 30, 2013

Jun. 30, 2014

Jun. 30, 2013

Dec. 31, 2013

Jun. 30, 2014

Mar. 31, 2014

Jun. 30, 2014

Composites [Member]

Cost Reduction Actions 2012 [Member]

Cost Reduction Actions 2013 [Member]

Employee Severance Member

Contract Termination Member

Cost Reduction Actions 2012 [Member]

Cost Reduction Actions 2014 [Member]

Composites [Member]

Restructuring Cost and Reserve [Line Items]

Severance Costs

$11

Accelerated Depreciation

Other costs related to restructuring

Restructuring and Related Cost, Incurred Cost

-3

-12

-2

Restructuring Reserve Roll Forward

Restructuring Reserve, Beginning Balance

Charges related to cost reduction actions

Restructuring Reserve Settled With Cash

-17

-4

-1

-3

Restructuring Reserve, Ending Balance

Restructuring And Related Cost Cost Incurred To Date

OtherExitCost

Restructuring Cost Total

$14

DEBT_DETAIL

DEBT (DETAIL) (USD $)	6 Months Ended
In Millions, unless otherwise specified	Jun. 30, 2014	Jun. 30, 2013	Dec. 31, 2013
Long-Term Debt [Line Items]	'	'	'
Long Term Debt	$2,275	'	$2,027
Fair Value Adjustment to Debt	17	'	16
Long Term Debt Current	4	'	3
Long Term Debt Noncurrent	2,271	'	2,024
Debt Instrument Issuance Date	17-Oct-12	'	'
Payments on long-term debt	1	1	'
Short-term Debt [Abstract]	'	'	'
Short-term debt	17	'	1
Short Term Debt Weighted Average Interest Rate	5.50%	'	4.50%
Senior Notes Due 2016 [Member]	'	'	'
Long-Term Debt [Line Items]	'	'	'
Long Term Debt	400	'	400
Debt Instrument Issuance Date	31-Oct-06	'	'
Senior Notes Due 2036 [Member]	'	'	'
Long-Term Debt [Line Items]	'	'	'
Long Term Debt	540	'	540
Senior Notes Due 2019 [Member]	'	'	'
Long-Term Debt [Line Items]	'	'	'
Long Term Debt	248	'	248
Debt Instrument Issuance Date	3-Jun-09	'	'
Debt Instrument Face Amount	350	'	'
Senior Notes Due 2022 [Member]	'	'	'
Long-Term Debt [Line Items]	'	'	'
Long Term Debt	599	'	599
Debt Instrument Face Amount	600	'	'
Interest Rate Swap Agreement, Principal Amount	100	'	'
Senior Revolving Credit Facility B [Member]	'	'	'
Long-Term Debt [Line Items]	'	'	'
Long Term Debt	209	'	12
Line Of Credit Facility Maximum Borrowing Capacity	800	'	'
Letter Of Credit Member	'	'	'
Long-Term Debt [Line Items]	'	'	'
Line Of Credit Facility Amount Outstanding	4	'	4
Capital Lease Obligations Member	'	'	'
Long-Term Debt [Line Items]	'	'	'
Long Term Debt	49	'	49
Floating Rate Debt [Member]	'	'	'
Long-Term Debt [Line Items]	'	'	'
Long Term Debt	1	'	1
Letter Of Credit Under Receivables Purchase Agreement [Member]	'	'	'
Long-Term Debt [Line Items]	'	'	'
Long Term Debt	212	'	162
Long Term Debt Current	250	'	'
Line Of Credit Facility Amount Outstanding	$38	'	$37

PENSION_PLANS_AND_OTHER_POSTRE1

PENSION PLANS AND OTHER POSTRETIREMENT BENEFITS (DETAIL) (USD $)	3 Months Ended		6 Months Ended
In Millions, unless otherwise specified	Jun. 30, 2014	Jun. 30, 2013	Jun. 30, 2014	Jun. 30, 2013
Defined Benefit Plan, Net Periodic Benefit Cost [Abstract]	'	'	'	'
Defined Benefit Plan, Service Cost	$4	$5	$7	$9
Defined Benefit Plan, Interest Cost	18	17	36	33
Defined Benefit Plan, Expected Return on Plan Assets	22	21	43	42
Defined Benefit Plan, Amortization of Gains (Losses)	-3	-5	-6	-10
Defined Benefit Plan, Net Periodic Benefit Cost	3	6	6	10
Defined Benefit Plan, Change in Fair Value of Plan Assets [Roll Forward]	'	'	'	'
Defined Benefit Plan, Contributions by Employer	'	'	24	'
United States Pension Plans Of US Entity Defined Benefit Member	'	'	'	'
Defined Benefit Plan, Net Periodic Benefit Cost [Abstract]	'	'	'	'
Defined Benefit Plan, Service Cost	2	3	4	5
Defined Benefit Plan, Interest Cost	12	11	24	22
Defined Benefit Plan, Expected Return on Plan Assets	15	15	29	30
Defined Benefit Plan, Amortization of Gains (Losses)	-3	-3	-5	-7
Defined Benefit Plan, Net Periodic Benefit Cost	2	2	4	4
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	2	2	3	4
Defined Benefit Plan, Interest Cost	6	6	12	11
Defined Benefit Plan, Expected Return on Plan Assets	7	6	14	12
Defined Benefit Plan, Amortization of Gains (Losses)	0	-2	-1	-3
Defined Benefit Plan, Net Periodic Benefit Cost	1	4	2	6
Defined Benefit Plan, Estimated Future Benefit Payments [Abstract]	'	'	'	'
Defined Benefit Plan, Estimated Future Employer Contributions in Current Fiscal Year	'	'	20	'
Other Postretirement Benefit Plans, Defined Benefit [Member]	'	'	'	'
Defined Benefit Plan, Net Periodic Benefit Cost [Abstract]	'	'	'	'
Defined Benefit Plan, Service Cost	0	0	1	1
Defined Benefit Plan, Interest Cost	2	3	5	5
Defined Benefit Plan, Amortization of Prior Service Cost (Credit)	1	1	2	2
Defined Benefit Plan, Amortization of Gains (Losses)	0	0	1	0
Defined Benefit Plan, Net Periodic Benefit Cost	$1	$2	$3	$4

CONTINGENT_LIABILITIES_AND_OTH1

CONTINGENT LIABILITIES AND OTHER MATTERS (DETAIL) (USD $)	3 Months Ended		6 Months Ended
In Millions, unless otherwise specified	Jun. 30, 2014	Jun. 30, 2013	Jun. 30, 2014	Jun. 30, 2013
	Number	Jun. 30, 2013	Number	Jun. 30, 2013
Unusual or Infrequent Item [Line Items]	'	'	'	'
Environmental Liability Sites	4,000,000	'	4,000,000	'
COST OF SALES	$1,107	$1,080	$2,151	$2,217
Hurricane Sandy [Member]	'	'	'	'
Unusual or Infrequent Item [Line Items]	'	'	'	'
Loss from Catastrophes	4	3	6	14
Loss from Catastrophes Reported in Cost of Sales	1	11	1	22
Loss from Catastrophes Reported in Other (income) expenses	$3	'	$5	$8

STOCK_COMPENSATION_DETAIL

STOCK COMPENSATION (DETAIL) (USD $)

6 Months Ended

3 Months Ended

6 Months Ended

3 Months Ended

6 Months Ended

3 Months Ended

6 Months Ended

In Millions, except Share data, unless otherwise specified

Jun. 30, 2014

Jun. 30, 2013

Jun. 30, 2014

Jun. 30, 2013

Jun. 30, 2014

Jun. 30, 2013

Jun. 30, 2014

Jun. 30, 2013

Jun. 30, 2014

Jun. 30, 2013

Jun. 30, 2014

Jun. 30, 2013

Jun. 30, 2014

Jan. 31, 2011

Maximum [Member]

Minimum [Member]

Exercise Price Range One [Member]

EmployeeStock

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

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

'2 years 10 months 20 days

'2 years 0 months 3 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

469,777

Nonoptions, Number, Vested In Period

-420,058

Nonoptions, Number, Forfeited In Period

-18,350

-29,223

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

1,756,320

641,100

Nonoptions, Weighted Average Fair Value, Beginning Balance

$32.49

$53.04

Nonoptions, Weighted Average Fair Value, Grants in Period

$44.43

$37.91

Nonoptions, Weighted Average Fair Value, Vested

$32.79

Nonoptions, Weighted Average Fair Value, Forfeited

$36.97

$39.88

Nonoptions, Weighted Average Fair Value, Ending Balance

$33.79

$50.07

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

2,400,000

2,000,000

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

'2 years 9 months 29 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

Share Based Compensation Arrangement By Share Based Payment Award Equity Instruments Other Than Options Vested In Period Total Fair Value

Employee emergence equity program expense

$0.40

$0.60

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

-243,250

Options, Outstanding, Number, Forfeitures In Period

-16,350

Options, Outstanding, Number, Ending Balance

2,863,620

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

$28

Options, Outstanding, Forfeitures In Period Weighted Average Exercise Price

$37.07

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

2,863,620

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

'5 years 6 months 18 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

2,023,145

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

'4 years 3 months 0 days

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

$42.16

$13.89

$27.74

EARNINGS_PER_SHARE_DETAIL

EARNINGS PER SHARE (DETAIL) (USD $)	3 Months Ended		6 Months Ended
In Millions, except Per Share data, unless otherwise specified	Jun. 30, 2014	Jun. 30, 2013	Jun. 30, 2014	Jun. 30, 2013
Earnings Per Share Abstract	'	'	'	'
NET EARNINGS ATTRIBUTABLE TO OWENS CORNING	$21	$49	$141	$71
Weighted Average Common Shares, Basic	117.4	119.1	117.6	118.8
Incremental Common Shares Attributable To Nonvested Shares With Forfeitable Dividends	0.4	0.7	0.4	0.6
Incremental Common Shares Attributable To Call Options And Warrants	0.5	0.6	0.5	0.5
Weighted Average Number Diluted Shares Outstanding Adjustment	118.3	120.4	118.5	119.9
Earnings Per Share Basic	$0.18	$0.41	$1.20	$0.60
Earnings Per Share Diluted	$0.18	$0.41	$1.19	$0.59
Equity Class Of Treasury Stock [Line Items]	'	'	'	'
Stock Repurchase Program, Remaining Number of Shares Authorized to be Repurchased	7.7	'	7.7	'
Purchase of treasury stock	$12	'	$44	$9
Repurchase Program 2012 [Member]	'	'	'	'
Equity Class Of Treasury Stock [Line Items]	'	'	'	'
Stock Repurchase Program, Number of Shares Authorized to be Repurchased	10	'	10	'
EmployeeStock	'	'	'	'
Antidilutive Securities Excluded From Computation Of Earnings Per Share [Line Items]	'	'	'	'
Antidilutive Securities Excluded From Computation Of Earnings Per Share Amount	1	'	'	'
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	'	'	17.5	'
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	'	'	7.8	'
Restricted Stock Member	'	'	'	'
Antidilutive Securities Excluded From Computation Of Earnings Per Share [Line Items]	'	'	'	'
Antidilutive Securities Excluded From Computation Of Earnings Per Share Amount	0.2	'	0.2	'

FAIR_VALUE_MEASUREMENT_DETAIL

FAIR VALUE MEASUREMENT (DETAIL) (USD $)	Jun. 30, 2014	Dec. 31, 2013
In Millions, unless otherwise specified	Jun. 30, 2014	Dec. 31, 2013
Assets	'	'
Cash And Cash Equivalents Fair Value Disclosure	$15	$20
Term Deposits, Fair Value Disclosure	7	2
Derivative Assets	2	1
Total Assets	24	23
Notes Receivable Fair Value Disclosure	2	6
Liabilities	'	'
Derivative Liabilities	-2	-4
Liabilities	-2	-4
Long-term Debt, Fair Value	471	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	113.00%	111.00%
Senior Notes Due 2036 [Member]	'	'
Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation [Line Items]	'	'
Notes Payable, Fair Value Disclosure, Par Value	120.00%	107.00%
Senior Notes Due 2019 [Member]	'	'
Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation [Line Items]	'	'
Notes Payable, Fair Value Disclosure, Par Value	127.00%	125.00%
Senior Notes Due 2022 [Member]	'	'
Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation [Line Items]	'	'
Notes Payable, Fair Value Disclosure, Par Value	102.00%	96.00%
Fair Value Inputs Level 1 Member	'	'
Assets	'	'
Cash And Cash Equivalents Fair Value Disclosure	15	20
Term Deposits, Fair Value Disclosure	7	2
Derivative Assets	0	0
Total Assets	22	22
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	2	1
Total Assets	2	1
Liabilities	'	'
Derivative Liabilities	-2	-4
Liabilities	-2	-4
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		6 Months Ended
In Millions, unless otherwise specified	Jun. 30, 2014	Jun. 30, 2013	Jun. 30, 2014	Jun. 30, 2013
Income Tax Disclosure [Abstract]	'	'	'	'
EARNINGS BEFORE TAXES	$42	$89	$123	$117
Current Income Tax Expense (Benefit), Continuing Operations [Abstract]	'	'	'	'
Current Federal Tax Expense (Benefit)	39	'	45	'
Current Income Tax Expense (Benefit)	21	'	18	'
Deferred Income Tax Expense (Benefit), Continuing Operations [Abstract]	'	'	'	'
Less: Income tax expense (benefit)	21	39	-18	45
Effective Income Tax Rate, Continuing Operations, Tax Rate Reconciliation [Abstract]	'	'	'	'
Effective Income Tax Rate Continuing Operations	50.00%	44.00%	-15.00%	39.00%
Components of Deferred Tax Assets [Abstract]	'	'	'	'
Valuation Allowance, Amount	$78	'	$78	'

CHANGES_IN_ACCUMULATED_OTHER_C2

CHANGES IN ACCUMULATED OTHER COMPREHENSIVE INCOME (DETAIL) (USD $)	3 Months Ended		6 Months Ended
In Millions, unless otherwise specified	Jun. 30, 2014	Jun. 30, 2013	Jun. 30, 2014	Jun. 30, 2013	Dec. 31, 2013	Dec. 31, 2012
Accumulated Other Comprehensive Income Loss Net Of Tax Abstract	'	'	'	'	'	'
Accumulated other comprehensive deficit	($301)	'	($301)	'	($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	-1
Other Comprehensive Income (Loss), Reclassification Adjustment on Derivatives Included in Net Income, Net of Tax	'	'	'	1	'	'
Other Comprehensive Income (Loss), Unrealized Gain (Loss) on Derivatives Arising During Period, Net of Tax	'	'	-1	-1	'	'
Deferred loss on hedging transactions (net of tax)	-1	-2	-1	0	'	'
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	'	'	'	'	2	30
Other Comprehensive Income (Loss), Foreign Currency Transaction and Translation Gain (Loss) Arising During Period, Net of Tax	'	'	-5	-45	'	'
Other comprehensive income translation impact	'	'	0	0	'	'
Other Comprehensive Income (Loss), Foreign Currency Transaction and Translation Adjustment, Net of Tax	11	-24	-5	-45	'	'
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	3	7	3	7	-184	-279
Other Comprehensive Income Translation Impact On Non US Plans Net Of Tax	'	'	-1	2	'	'
Pension and other postretirement adjustment (net of tax)	'	7	2	9	'	'
Other Comprehensive Income AOCI Valuation	'	'	'	'	'	'
Accumulated Other Comprehensive Income Loss AOCI Valuation	'	'	'	'	-115	-114
Other comprehensive income translation impact	'	'	0	0	'	'
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		6 Months Ended
In Millions, unless otherwise specified	Jun. 30, 2014	Jun. 30, 2013	Jun. 30, 2014	Jun. 30, 2013
Condensed Financial Statements Captions [Line Items]	'	'	'	'
NET SALES	$1,355	$1,347	$2,633	$2,697
COST OF SALES	1,107	1,080	2,151	2,217
Gross margin	248	267	482	480
OPERATING EXPENSES	'	'	'	'
Marketing and administrative expenses	130	134	262	267
Science and technology expenses	20	20	39	38
Charges related to cost reduction actions	0	1	12	2
Other Expenses, net	25	-6	-12	-2
Total operating expenses	175	149	301	305
Earnings Before Interest And Taxes	73	118	181	175
Interest expense, net	31	29	58	58
EARNINGS BEFORE TAXES	42	89	123	117
Income Tax Expense (Benefit)	-21	-39	18	-45
Equity in net earnings of affiliates	1	0	1	0
NET EARNINGS	22	50	142	72
Less: Net earnings attributable to noncontrolling interests	1	1	1	1
NET EARNINGS ATTRIBUTABLE TO OWENS CORNING	21	49	141	71
Parent Company Member	'	'	'	'
Condensed Financial Statements Captions [Line Items]	'	'	'	'
NET SALES	0	0	0	0
COST OF SALES	-4	-2	-4	-4
Gross margin	4	2	4	4
OPERATING EXPENSES	'	'	'	'
Marketing and administrative expenses	28	31	60	64
Science and technology expenses	0	0	0	0
Charges related to cost reduction actions	0	0	0	0
Other Expenses, net	-6	-6	-16	-7
Total operating expenses	22	25	44	57
Earnings Before Interest And Taxes	-18	-23	-40	-53
Interest expense, net	28	27	54	54
EARNINGS BEFORE TAXES	-46	-50	-94	-107
Income Tax Expense (Benefit)	18	19	36	41
Equity in net earnings of subsidiaries	49	80	199	137
Equity in net earnings of affiliates	0	0	0	0
NET EARNINGS	21	49	141	71
Less: Net earnings attributable to noncontrolling interests	0	0	0	0
NET EARNINGS ATTRIBUTABLE TO OWENS CORNING	21	49	141	71
Guarantor Subsidiaries Member	'	'	'	'
Condensed Financial Statements Captions [Line Items]	'	'	'	'
NET SALES	925	957	1,836	1,951
COST OF SALES	768	768	1,519	1,601
Gross margin	157	189	317	350
OPERATING EXPENSES	'	'	'	'
Marketing and administrative expenses	70	67	136	134
Science and technology expenses	15	16	30	30
Charges related to cost reduction actions	0	0	1	0
Other Expenses, net	12	-8	14	-4
Total operating expenses	97	75	181	160
Earnings Before Interest And Taxes	60	114	136	190
Interest expense, net	1	1	2	1
EARNINGS BEFORE TAXES	59	113	134	189
Income Tax Expense (Benefit)	-22	-40	-9	-59
Equity in net earnings of subsidiaries	12	7	74	7
Equity in net earnings of affiliates	0	0	0	0
NET EARNINGS	49	80	199	137
Less: Net earnings attributable to noncontrolling interests	0	0	0	0
NET EARNINGS ATTRIBUTABLE TO OWENS CORNING	49	80	199	137
Non Guarantor Subsidiaries Member	'	'	'	'
Condensed Financial Statements Captions [Line Items]	'	'	'	'
NET SALES	529	501	985	954
COST OF SALES	442	425	824	828
Gross margin	87	76	161	126
OPERATING EXPENSES	'	'	'	'
Marketing and administrative expenses	32	36	66	69
Science and technology expenses	5	4	9	8
Charges related to cost reduction actions	0	1	11	2
Other Expenses, net	19	8	-10	9
Total operating expenses	56	49	76	88
Earnings Before Interest And Taxes	31	27	85	38
Interest expense, net	2	1	2	3
EARNINGS BEFORE TAXES	29	26	83	35
Income Tax Expense (Benefit)	-17	-18	-9	-27
Equity in net earnings of subsidiaries	0	0	0	0
Equity in net earnings of affiliates	1	0	1	0
NET EARNINGS	13	8	75	8
Less: Net earnings attributable to noncontrolling interests	1	1	1	1
NET EARNINGS ATTRIBUTABLE TO OWENS CORNING	12	7	74	7
Consolidation Eliminations Member	'	'	'	'
Condensed Financial Statements Captions [Line Items]	'	'	'	'
NET SALES	-99	-111	-188	-208
COST OF SALES	-99	-111	-188	-208
Gross margin	0	0	0	0
OPERATING EXPENSES	'	'	'	'
Marketing and administrative expenses	0	0	0	0
Science and technology expenses	0	0	0	0
Charges related to cost reduction actions	0	0	0	0
Other Expenses, net	0	0	0	0
Total operating expenses	0	0	0	0
Earnings Before Interest And Taxes	0	0	0	0
Interest expense, net	0	0	0	0
EARNINGS BEFORE TAXES	0	0	0	0
Income Tax Expense (Benefit)	0	0	0	0
Equity in net earnings of subsidiaries	-61	-87	-273	-144
Equity in net earnings of affiliates	0	0	0	0
NET EARNINGS	-61	-87	-273	-144
Less: Net earnings attributable to noncontrolling interests	0	0	0	0
NET EARNINGS ATTRIBUTABLE TO OWENS CORNING	($61)	($87)	($273)	($144)

CONDENSED_CONSOLIDATED_STATEME1

CONDENSED CONSOLIDATED STATEMENT OF COMPREHENSIVE EARNINGS (DETAIL) (USD $)	3 Months Ended		6 Months Ended
In Millions, unless otherwise specified	Jun. 30, 2014	Jun. 30, 2013	Jun. 30, 2014	Jun. 30, 2013
Condensed Financial Statements Captions [Line Items]	'	'	'	'
NET EARNINGS	$22	$50	$142	$72
Other Comprehensive Income (Loss), Foreign Currency Transaction and Translation Adjustment, Net of Tax	11	-24	-5	-45
Pension and other postretirement adjustment (net of tax)	'	7	2	9
Deferred loss on hedging transactions (net of tax)	-1	-2	-1	0
Comprehensive Income, Net of Tax, Including Portion Attributable to Noncontrolling Interest	31	31	138	36
Comprehensive Income Net Of Tax Attributable To Noncontrolling Interest	1	1	1	1
Comprehensive Income Net Of Tax	30	30	137	35
Parent Company Member	'	'	'	'
Condensed Financial Statements Captions [Line Items]	'	'	'	'
NET EARNINGS	21	49	141	71
Other Comprehensive Income (Loss), Foreign Currency Transaction and Translation Adjustment, Net of Tax	11	-24	-5	-45
Pension and other postretirement adjustment (net of tax)	-1	7	2	9
Deferred loss on hedging transactions (net of tax)	-1	-2	-1	0
Comprehensive Income, Net of Tax, Including Portion Attributable to Noncontrolling Interest	30	30	137	35
Comprehensive Income Net Of Tax Attributable To Noncontrolling Interest	0	0	0	0
Comprehensive Income Net Of Tax	30	30	137	35
Guarantor Subsidiaries Member	'	'	'	'
Condensed Financial Statements Captions [Line Items]	'	'	'	'
NET EARNINGS	49	80	199	137
Other Comprehensive Income (Loss), Foreign Currency Transaction and Translation Adjustment, Net of Tax	0	0	0	0
Pension and other postretirement adjustment (net of tax)	0	0	0	0
Deferred loss on hedging transactions (net of tax)	0	0	0	0
Comprehensive Income, Net of Tax, Including Portion Attributable to Noncontrolling Interest	49	80	199	137
Comprehensive Income Net Of Tax Attributable To Noncontrolling Interest	0	0	0	0
Comprehensive Income Net Of Tax	49	80	199	137
Non Guarantor Subsidiaries Member	'	'	'	'
Condensed Financial Statements Captions [Line Items]	'	'	'	'
NET EARNINGS	13	8	75	8
Other Comprehensive Income (Loss), Foreign Currency Transaction and Translation Adjustment, Net of Tax	0	0	0	0
Pension and other postretirement adjustment (net of tax)	0	0	0	0
Deferred loss on hedging transactions (net of tax)	0	0	0	0
Comprehensive Income, Net of Tax, Including Portion Attributable to Noncontrolling Interest	13	8	75	8
Comprehensive Income Net Of Tax Attributable To Noncontrolling Interest	1	1	1	1
Comprehensive Income Net Of Tax	12	7	74	7
Consolidation Eliminations Member	'	'	'	'
Condensed Financial Statements Captions [Line Items]	'	'	'	'
NET EARNINGS	-61	-87	-273	-144
Other Comprehensive Income (Loss), Foreign Currency Transaction and Translation Adjustment, Net of Tax	0	0	0	0
Pension and other postretirement adjustment (net of tax)	0	0	0	0
Deferred loss on hedging transactions (net of tax)	0	0	0	0
Comprehensive Income, Net of Tax, Including Portion Attributable to Noncontrolling Interest	-61	-87	-273	-144
Comprehensive Income Net Of Tax Attributable To Noncontrolling Interest	0	0	0	0
Comprehensive Income Net Of Tax	($61)	($87)	($273)	($144)

CONDENSED_CONSOLIDATED_BALANCE1

CONDENSED CONSOLIDATED BALANCE SHEET (DETAIL) (USD $)	Jun. 30, 2014		Dec. 31, 2013		Jun. 30, 2013	Dec. 31, 2012
In Millions, unless otherwise specified	Jun. 30, 2014		Dec. 31, 2013		Jun. 30, 2013	Dec. 31, 2012
CURRENT ASSETS	'		'		'	'
Cash and cash equivalents	$81		$57		$72	$55
Receivables, less allowances	848		683		'	'
Inventories	886		810		'	'
Assets held for sale - current	14		29		'	'
Other current assets	231		269		'	'
Total current assets	2,060		1,848		'	'
Property, plant and equipment, net	2,913		2,932		'	'
Goodwill	1,166		1,166		'	'
Intangible assets	1,026		1,040		'	'
Deferred income taxes	406		436		'	'
Other non-current assets	225		225		'	'
TOTAL ASSETS	7,796		7,647		'	'
CURRENT LIABILITIES	'		'		'	'
Accounts Payable and Accrued Liabilities, Current	880		988		'	'
Short-term debt	17		1		'	'
Long-term debt - current portion	4		3		'	'
Liabilities held for sale - current	4		0		'	'
Total current liabilities	905		992		'	'
Long-term debt, net of current portion	2,271		2,024		'	'
Pension plan liability	316		336		'	'
Other employee benefits liability	234		242		'	'
Deferred income tax liability	28		23		'	'
Other liabilities	131		200		'	'
Commitments and Contingencies	'		'		'	'
OWENS CORNING STOCKHOLDERS' EQUITY	'		'		'	'
Preferred stock	0	[1]	0	[1]	'	'
Additional paid in capital	3,939		3,938		'	'
Accumulated earnings (deficit)	758		655		'	'
Accumulated other comprehensive deficit	-301		-297		'	'
Cost of common stock in treasury	-524	[2]	-504	[2]	'	'
Total Owens Corning stockholders' equity	3,873		3,793		'	'
Noncontrolling interest	38		37		'	'
Stockholders' Equity, Including Portion Attributable to Noncontrolling Interest	3,911		3,830		'	'
TOTAL LIABILITIES AND EQUITY	7,796		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	-3		45		'	'
Total current assets	-3		45		'	'
Equity Method Investments	7,422		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	16		14		'	'
Assets Held for Sale - Non-Current	0		0		'	'
Other non-current assets	27		31		'	'
TOTAL ASSETS	7,824		7,681		'	'
CURRENT LIABILITIES	'		'		'	'
Accounts Payable and Accrued Liabilities, Current	42		15		'	'
Due To Affiliate Current	1,556		1,688		'	'
Short-term debt	0		0		'	'
Long-term debt - current portion	0		0		'	'
Liabilities held for sale - current	'		0		'	'
Total current liabilities	1,598		1,703		'	'
Long-term debt, net of current portion	2,012		1,814		'	'
Due To Affiliate Noncurrent	0		0		'	'
Pension plan liability	203		213		'	'
Other employee benefits liability	0		0		'	'
Deferred income tax liability	0		0		'	'
Liabilities held for sale - non-current	0		'		'	'
Other liabilities	138		158		'	'
OWENS CORNING STOCKHOLDERS' EQUITY	'		'		'	'
Additional paid in capital	3,939		3,938		'	'
Accumulated earnings (deficit)	758		655		'	'
Accumulated other comprehensive deficit	-301		-297		'	'
Cost of common stock in treasury	-524		-504		'	'
Total Owens Corning stockholders' equity	3,873		3,793		'	'
Noncontrolling interest	0		0		'	'
Stockholders' Equity, Including Portion Attributable to Noncontrolling Interest	3,873		3,793		'	'
TOTAL LIABILITIES AND EQUITY	7,824		7,681		'	'
Guarantor Subsidiaries Member	'		'		'	'
CURRENT ASSETS	'		'		'	'
Cash and cash equivalents	9		3		2	3
Receivables, less allowances	0		0		'	'
Due From Affiliate Current	2,688		2,664		'	'
Inventories	548		487		'	'
Assets held for sale - current	0		0		'	'
Other current assets	140		140		'	'
Total current assets	3,385		3,294		'	'
Equity Method Investments	2,593		2,558		'	'
Due From Affiliate Noncurrent	67		67		'	'
Property, plant and equipment, net	1,313		1,313		'	'
Goodwill	1,127		1,127		'	'
Intangible assets	1,000		1,015		'	'
Deferred income taxes	346		416		'	'
Assets Held for Sale - Non-Current	0		0		'	'
Other non-current assets	59		64		'	'
TOTAL ASSETS	9,890		9,854		'	'
CURRENT LIABILITIES	'		'		'	'
Accounts Payable and Accrued Liabilities, Current	568		608		'	'
Due To Affiliate Current	0		0		'	'
Short-term debt	0		0		'	'
Long-term debt - current portion	2		2		'	'
Liabilities held for sale - current	'		0		'	'
Total current liabilities	570		610		'	'
Long-term debt, net of current portion	27		26		'	'
Due To Affiliate Noncurrent	916		959		'	'
Pension plan liability	0		0		'	'
Other employee benefits liability	217		226		'	'
Deferred income tax liability	0		0		'	'
Liabilities held for sale - non-current	0		'		'	'
Other liabilities	180		246		'	'
OWENS CORNING STOCKHOLDERS' EQUITY	'		'		'	'
Additional paid in capital	6,565		1,215		'	'
Accumulated earnings (deficit)	1,415		'		'	'
Accumulated other comprehensive deficit	0		0		'	'
Cost of common stock in treasury	0		0		'	'
Total Owens Corning stockholders' equity	7,980		7,787		'	'
Noncontrolling interest	0		0		'	'
Stockholders' Equity, Including Portion Attributable to Noncontrolling Interest	7,980		7,787		'	'
TOTAL LIABILITIES AND EQUITY	9,890		9,854		'	'
Non Guarantor Subsidiaries Member	'		'		'	'
CURRENT ASSETS	'		'		'	'
Cash and cash equivalents	72		54		70	52
Receivables, less allowances	848		683		'	'
Due From Affiliate Current	0		0		'	'
Inventories	338		323		'	'
Assets held for sale - current	14		29		'	'
Other current assets	94		84		'	'
Total current assets	1,366		1,173		'	'
Equity Method Investments	558		558		'	'
Due From Affiliate Noncurrent	916		959		'	'
Property, plant and equipment, net	1,238		1,257		'	'
Goodwill	39		39		'	'
Intangible assets	252		271		'	'
Deferred income taxes	44		6		'	'
Assets Held for Sale - Non-Current	0		0		'	'
Other non-current assets	139		130		'	'
TOTAL ASSETS	4,552		4,393		'	'
CURRENT LIABILITIES	'		'		'	'
Accounts Payable and Accrued Liabilities, Current	270		365		'	'
Due To Affiliate Current	1,132		976		'	'
Short-term debt	17		1		'	'
Long-term debt - current portion	2		1		'	'
Liabilities held for sale - current	4		0		'	'
Total current liabilities	1,425		1,343		'	'
Long-term debt, net of current portion	232		184		'	'
Due To Affiliate Noncurrent	67		67		'	'
Pension plan liability	113		123		'	'
Other employee benefits liability	17		16		'	'
Deferred income tax liability	28		23		'	'
Liabilities held for sale - non-current	0		'		'	'
Other liabilities	39		42		'	'
OWENS CORNING STOCKHOLDERS' EQUITY	'		'		'	'
Additional paid in capital	2,007		2,045		'	'
Accumulated earnings (deficit)	586		513		'	'
Accumulated other comprehensive deficit	0		0		'	'
Cost of common stock in treasury	0		0		'	'
Total Owens Corning stockholders' equity	2,593		2,558		'	'
Noncontrolling interest	38		37		'	'
Stockholders' Equity, Including Portion Attributable to Noncontrolling Interest	2,631		2,595		'	'
TOTAL LIABILITIES AND EQUITY	4,552		4,393		'	'
Consolidation Eliminations Member	'		'		'	'
CURRENT ASSETS	'		'		'	'
Cash and cash equivalents	0		0		0	0
Receivables, less allowances	0		0		'	'
Due From Affiliate Current	-2,688		-2,664		'	'
Inventories	0		0		'	'
Assets held for sale - current	0		0		'	'
Other current assets	0		0		'	'
Total current assets	-2,688		-2,664		'	'
Equity Method Investments	-10,573		-10,345		'	'
Due From Affiliate Noncurrent	-983		-1,026		'	'
Property, plant and equipment, net	0		0		'	'
Goodwill	0		0		'	'
Intangible assets	-226		-246		'	'
Deferred income taxes	0		0		'	'
Assets Held for Sale - Non-Current	0		0		'	'
Other non-current assets	0		0		'	'
TOTAL ASSETS	-14,470		-14,281		'	'
CURRENT LIABILITIES	'		'		'	'
Accounts Payable and Accrued Liabilities, Current	0		0		'	'
Due To Affiliate Current	-2,688		-2,664		'	'
Short-term debt	0		0		'	'
Long-term debt - current portion	0		0		'	'
Liabilities held for sale - current	0		0		'	'
Total current liabilities	-2,688		-2,664		'	'
Long-term debt, net of current portion	0		0		'	'
Due To Affiliate Noncurrent	-983		-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	-226		-246		'	'
OWENS CORNING STOCKHOLDERS' EQUITY	'		'		'	'
Additional paid in capital	-8,572		-8,617		'	'
Accumulated earnings (deficit)	-2,001		-1,728		'	'
Accumulated other comprehensive deficit	0		0		'	'
Cost of common stock in treasury	0		0		'	'
Total Owens Corning stockholders' equity	-10,573		-10,345		'	'
Noncontrolling interest	0		0		'	'
Stockholders' Equity, Including Portion Attributable to Noncontrolling Interest	-10,573		-10,345		'	'
TOTAL LIABILITIES AND EQUITY	($14,470)		($14,281)		'	'

[1]	10 shares authorized; none issued or outstanding at June 30, 2014, and Dec. 31, 2013
[2]	17.9 shares at June 30, 2014, and 17.7 shares at Dec. 31, 2013

CONDENSED_CONSOLIDATED_STATEME2

CONDENSED CONSOLIDATED STATEMENT OF CASH FLOWS (DETAIL) (USD $)	6 Months Ended
In Millions, unless otherwise specified	Jun. 30, 2014	Jun. 30, 2013
NET CASH FLOW PROVIDED BY (USED FOR) OPERATING ACTIVITIES ABSTRACT	'	'
NET EARNINGS	$142	$72
Adjustments to reconcile net earnings to cash provided by (used for) operating activities:	'	'
Depreciation and amortization	154	157
Gain on sale of business and fixed assets	-47	0
Impairment of long-lived assets	19	0
Change in deferred income taxes	-29	37
Provision for pension and other employee benefits liabilities	9	18
Share Based Compensation	14	14
Other non-cash	-13	-12
Restricted cash	0	0
Change in working capital	-336	-254
Pension fund contribution	-24	-20
Payments for other employee benefits liabilities	-12	-11
Other	6	-16
Net cash flow provided by (used for) operating activities	-117	-15
NET CASH FLOW USED FOR INVESTING ACTIVITIES ABSTRACT	'	'
Additions to plant and equipment	-142	-125
Payments to Acquire Businesses, Net of Cash Acquired	0	-52
Proceeds from Sale of Assets or Affiliates	77	0
Net cash flow used for investing activities	-65	-162
NET CASH FLOW PROVIDED BY (USED FOR) FINANCING ACTIVITIES ABSTRACT	'	'
Proceeds from senior revolving credit and receivables securitization facilities	769	799
Payments on senior revolving credit and receivables securitization facilities	-522	-621
Proceeds from long-term debt	0	0
Payments on long-term debt	-1	-1
Net decrease in short-term debt	16	15
Purchase of treasury stock	-44	-9
Other Financing	7	14
Net cash flow provided by (used for) financing activities	206	197
Cash Dividends Paid	-19	'
Effect of exchange rate changes on cash	0	-3
Net decrease in cash and cash equivalents	24	17
Cash and cash equivalents at beginning of period	57	55
Cash and cash equivalents at end of period	81	72
Parent Company Member	'	'
NET CASH FLOW PROVIDED BY (USED FOR) OPERATING ACTIVITIES ABSTRACT	'	'
NET EARNINGS	141	71
Adjustments to reconcile net earnings to cash provided by (used for) operating activities:	'	'
Net cash flow provided by (used for) operating activities	-53	-63
NET CASH FLOW USED FOR INVESTING ACTIVITIES ABSTRACT	'	'
Additions to plant and equipment	-6	-3
Payments to Acquire Businesses, Net of Cash Acquired	'	0
Proceeds from Sale of Assets or Affiliates	4	0
Net cash flow used for investing activities	-2	-3
Proceeds From Insurance	0	'
NET CASH FLOW PROVIDED BY (USED FOR) FINANCING ACTIVITIES ABSTRACT	'	'
Proceeds from senior revolving credit and receivables securitization facilities	719	701
Payments on senior revolving credit and receivables securitization facilities	-522	-594
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	-44	-9
Intercompany Loans	-86	-46
Other Financing	7	14
Net cash flow provided by (used for) financing activities	55	66
Cash Dividends Paid	-19	'
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	199	137
Adjustments to reconcile net earnings to cash provided by (used for) operating activities:	'	'
Net cash flow provided by (used for) operating activities	-39	-65
NET CASH FLOW USED FOR INVESTING ACTIVITIES ABSTRACT	'	'
Additions to plant and equipment	-70	-35
Payments to Acquire Businesses, Net of Cash Acquired	'	-41
Proceeds from Sale of Assets or Affiliates	44	0
Net cash flow used for investing activities	-26	-61
Proceeds From Insurance	15	'
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	14
Purchase of treasury stock	0	0
Intercompany Loans	71	111
Other Financing	0	0
Net cash flow provided by (used for) financing activities	71	125
Cash Dividends Paid	0	'
Effect of exchange rate changes on cash	0	0
Net decrease in cash and cash equivalents	6	-1
Cash and cash equivalents at beginning of period	3	3
Cash and cash equivalents at end of period	9	2
Non Guarantor Subsidiaries Member	'	'
NET CASH FLOW PROVIDED BY (USED FOR) OPERATING ACTIVITIES ABSTRACT	'	'
NET EARNINGS	75	8
Adjustments to reconcile net earnings to cash provided by (used for) operating activities:	'	'
Net cash flow provided by (used for) operating activities	-25	113
NET CASH FLOW USED FOR INVESTING ACTIVITIES ABSTRACT	'	'
Additions to plant and equipment	-66	-87
Payments to Acquire Businesses, Net of Cash Acquired	'	-11
Proceeds from Sale of Assets or Affiliates	29	0
Net cash flow used for investing activities	-37	-98
Proceeds From Insurance	0	'
NET CASH FLOW PROVIDED BY (USED FOR) FINANCING ACTIVITIES ABSTRACT	'	'
Proceeds from senior revolving credit and receivables securitization facilities	50	98
Payments on senior revolving credit and receivables securitization facilities	0	-27
Proceeds from long-term debt	0	0
Payments on long-term debt	-1	-1
Net decrease in short-term debt	16	1
Purchase of treasury stock	0	0
Intercompany Loans	15	-65
Other Financing	0	0
Net cash flow provided by (used for) financing activities	80	6
Cash Dividends Paid	0	'
Effect of exchange rate changes on cash	0	-3
Net decrease in cash and cash equivalents	18	18
Cash and cash equivalents at beginning of period	54	52
Cash and cash equivalents at end of period	72	70
Consolidation Eliminations Member	'	'
NET CASH FLOW PROVIDED BY (USED FOR) OPERATING ACTIVITIES ABSTRACT	'	'
NET EARNINGS	-273	-144
NET CASH FLOW USED FOR INVESTING ACTIVITIES ABSTRACT	'	'
Additions to plant and equipment	0	0
Payments to Acquire Businesses, Net of Cash Acquired	'	0
Proceeds from Sale of Assets or Affiliates	0	0
Net cash flow used for investing activities	0	0
Proceeds From Insurance	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
Cash Dividends Paid	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