Usg (USG) 10-Q 24 Apr 14 2014 Q1 Quarterly report Financial data

Document_and_Entity_Informatio

Document and Entity Information	3 Months Ended
	Mar. 31, 2014
Document and Entity Information [Abstract]	'
Entity Registrant Name	'USG CORP
Entity Central Index Key	'0000757011
Document Type	'10-Q
Document Period End Date	31-Mar-14
Amendment Flag	'false
Document Fiscal Year Focus	'2014
Document Fiscal Period Focus	'Q1
Current Fiscal Year End Date	'--12-31
Entity Filer Category	'Large Accelerated Filer
Entity Common Stock, Shares Outstanding	137,856,961

Consolidated_Statements_of_Ope

Consolidated Statements of Operations (Unaudited) (USD $)	3 Months Ended
In Millions, except Share data, unless otherwise specified	Mar. 31, 2014	Mar. 31, 2013
Income Statement [Abstract]	'	'
Net sales	$850	$814
Cost of products sold	707	690
Gross profit	143	124
Selling and administrative expenses	77	73
Restructuring charges	0	2
Operating profit	66	49
Income from equity method investments	-3	0
Interest expense	47	50
Interest income	-1	-1
Gain on deconsolidation of subsidiaries and consolidated joint ventures	-27	0
Other expense, net	0	1
Income (loss) before income taxes	50	-1
Income tax expense (benefit)	5	-3
Net income	$45	$2
Basic income per common share	$0.33	$0.02
Diluted income per common share	$0.32	$0.02
Average common shares	137,765,694	108,390,706
Average diluted common shares	146,920,819	111,332,621

Consolidated_Statements_of_Com

Consolidated Statements of Comprehensive Income (Unaudited) (USD $)	3 Months Ended
In Millions, unless otherwise specified	Mar. 31, 2014	Mar. 31, 2013
Statement of Comprehensive Income [Abstract]	'	'
Net income	$45	$2
Other Comprehensive Income (Loss), Derivatives Qualifying as Hedges, Net of Tax [Abstract]	'	'
Gain on derivatives qualifying as cash flow hedges, net of tax of $0 in both periods	5	4
Less: Reclassification adjustment for gain on derivatives included in net income, net of tax (benefit) of $0 and $(1), respectively	2	0
Net derivatives qualifying as cash flow hedges	3	4
Other Comprehensive Income (Loss), Pension and Other Postretirement Benefit Plans, Adjustment, Net of Tax [Abstract]	'	'
Changes in pension and postretirement benefits, net of tax of $0 and $1, respectively	3	3
Less: Amortization of prior service credit (cost) included in net periodic pension cost, net of tax of $0 in both periods	3	-2
Net pension and postretirement benefits	0	5
Other Comprehensive Income (Loss), Foreign Currency Transaction and Translation Adjustment, Net of Tax [Abstract]	'	'
Changes in foreign currency translation, net of tax of $0 in both periods	-4	0
Less: Translation gains realized upon the deconsolidation of foreign subsidiaries, net of tax of $0	5	0
Net foreign currency translation	-9	0
Other comprehensive (loss) income, net of tax	-6	9
Comprehensive income	$39	$11

Consolidated_Statements_of_Com1

Consolidated Statements of Comprehensive Income (Unaudited) (Parentheticals) (USD $)	3 Months Ended
In Millions, unless otherwise specified	Mar. 31, 2014	Mar. 31, 2013
Other Comprehensive Income (Loss), Derivatives Qualifying as Hedges, Tax Effect [Abstract]	'	'
Gain on derivatives qualifying as cash flow hedges, tax	$0	$0
Reclassification adjustment for gain on derivatives included in net income, tax	0	-1
Other Comprehensive Income (Loss), Pension and Other Postretirement Benefit Plans, Tax [Abstract]	'	'
Changes in pension and postretirement benefits, tax	0	1
Amortization of prior service credit (cost) included in net periodic pension cost, tax	0	0
Other Comprehensive Income (Loss), Foreign Currency Translation Adjustment, Tax [Abstract]	'	'
Changes in foreign currency translation, tax	0	0
Translation gains realized upon the deconsolidation of foreign subsidiaries, tax	$0	$0

Consolidated_Balance_Sheets_Un

Consolidated Balance Sheets (Unaudited) (USD $)	Mar. 31, 2014	Dec. 31, 2013
In Millions, unless otherwise specified
Current Assets:	'	'
Cash and cash equivalents	$159	$810
Short-term marketable securities	87	82
Restricted cash	5	5
Receivables (net of reserves — $11 and $12)	419	369
Inventories	332	332
Income taxes receivable	3	3
Deferred income taxes	52	52
Other current assets	52	47
Total current assets	1,109	1,700
Long-term marketable securities	51	60
Property, plant and equipment (net of accumulated depreciation and depletion — $1,863 and $1,840)	1,998	2,103
Deferred income taxes	17	17
Equity method investments	739	73
Other assets	156	168
Total assets	4,070	4,121
Current Liabilities:	'	'
Accounts payable	249	284
Accrued expenses	191	216
Current portion of long-term debt	63	63
Deferred income taxes	1	0
Income taxes payable	3	5
Total current liabilities	507	568
Long-term debt	2,226	2,238
Long-term debt - related party	54	54
Deferred income taxes	66	66
Pension and other postretirement benefits	279	277
Other liabilities	259	256
Total liabilities	3,391	3,459
Stockholders' Equity:	'	'
Preferred stock	0	0
Common stock	14	14
Treasury stock	-3	0
Additional paid-in capital	2,924	2,920
Accumulated other comprehensive loss	18	24
Retained earnings (accumulated deficit)	-2,275	-2,320
Stockholders' equity of parent	678	638
Noncontrolling interest	1	24
Total stockholders' equity including noncontrolling interest	679	662
Total liabilities and stockholders' equity	$4,070	$4,121

Consolidated_Balance_Sheets_Un1

Consolidated Balance Sheets (Unaudited) (Parenthetical) (USD $)	Mar. 31, 2014	Dec. 31, 2013
In Millions, unless otherwise specified
Statement of Financial Position [Abstract]	'	'
Reserves on receivables	$11	$12
Accumulated depreciation and depletion	$1,863	$1,840

Consolidated_Statements_of_Cas

Consolidated Statements of Cash Flows (Unaudited) (USD $)	3 Months Ended
In Millions, unless otherwise specified	Mar. 31, 2014	Mar. 31, 2013
Operating Activities	'	'
Net income	$45	$2
Adjustments to reconcile net income to net cash:	'	'
Depreciation, depletion and amortization	38	38
Share-based compensation expense	5	4
Deferred income taxes	1	-2
Income from equity method investments	-3	0
Gain on deconsolidation of subsidiaries and consolidated joint ventures	-27	0
(Increase) decrease in working capital, net of deconsolidation of subsidiaries and consolidated joint ventures:	'	'
Receivables	-56	-68
Income taxes receivable	0	-1
Inventories	-12	-11
Other current assets	-2	1
Payables	-20	-37
Accrued expenses	-20	-29
Decrease (increase) in other assets	1	-1
Decrease in pension and postretirement benefits	-3	0
Decrease in other liabilities	-9	-1
Other, net	-2	5
Net cash used for operating activities	-64	-100
Investing Activities	'	'
Purchases of marketable securities	-49	-51
Sales or maturities of marketable securities	53	50
Capital expenditures	-34	-25
Acquisition of mining rights	0	-17
Investment in joint ventures, including $23 million of cash of contributed subsidiaries	-557	0
Insurance proceeds	2	'
Net cash used for investing activities	-585	-43
Financing Activities	'	'
Issuance of debt	3	0
Repayment of debt	-1	-1
Loans from joint venture partner	0	2
Issuance of common stock	2	1
Repurchases of common stock to satisfy employee tax withholding obligations	-5	-9
Net cash used for financing activities	-1	-7
Effect of exchange rate changes on cash	-1	-1
Net decrease in cash and cash equivalents	-651	-151
Cash and cash equivalents at beginning of period	810	546
Cash and cash equivalents at end of period	159	395
Supplemental Cash Flow Disclosures:	'	'
Interest paid, net of capitalized interest	41	42
Income taxes paid, net	6	2
Noncash Investing Activities:	'	'
Amount in accounts payable for capital expenditures	6	1
Noncash consideration to acquire interest in joint venture	$121	$0

Consolidated_Statements_of_Cas1

Consolidated Statements of Cash Flows (USD $)	3 Months Ended
In Millions, unless otherwise specified	Mar. 31, 2014
Statement of Cash Flows [Abstract]	'
Cash held by subsidiaries contributed to joint venture	$23

Organization_Consolidation_and

Organization, Consolidation and Presentation of Financial Statements	3 Months Ended
	Mar. 31, 2014
Accounting Policies [Abstract]	'
Organization, Consolidation and Presentation of Financial Statements	'
	Organization, Consolidation and Presentation of Financial Statements
	PREPARATION OF FINANCIAL STATEMENTS
	We prepared the accompanying unaudited consolidated financial statements of USG Corporation in accordance with applicable United States Securities and Exchange Commission, or SEC, guidelines pertaining to interim financial information. The preparation of financial statements in conformity with accounting principles generally accepted in the United States of America, or U.S. GAAP, requires management to make estimates and assumptions that affect the reported amounts of assets, liabilities, revenues and expenses. Actual results could differ materially from those estimates. In the opinion of our management, the financial statements reflect all adjustments, which are of a normal recurring nature, necessary for a fair presentation of our financial results for the interim periods. The results of operations for the three months ended March 31, 2014 are not necessarily indicative of the results of operations to be expected for the entire year.
	Our investment with Boral Limited in a 50/50 joint venture, USG Boral Building Products, was consummated on February 27, 2014 (February 28, 2014 Eastern Standard Time (Australia)), and as a result, one month of results of USG Boral Building Products was recorded in our accompanying Consolidated Statement of Operations for the three months ended March 31, 2014.   See Note 2 for further description of our investment in this joint venture.
	These financial statements and notes are to be read in conjunction with the financial statements and notes included in USG’s Annual Report on Form 10-K for the fiscal year ended December 31, 2013, which we filed with the SEC on March 3, 2014.
	RECENTLY ISSUED ACCOUNTING PRONOUNCEMENTS
	In April 2014, the Financial Accounting Standards Board issued Accounting Standards Update ("ASU") 2014-08, which includes amendments that change the requirements for reporting discontinued operations and require additional disclosures about discontinued operations. Under the new guidance, only disposals representing a strategic shift in operations - that is, a major effect on the organization's operations and financial results should be presented as discontinued operations. Examples include a disposal of a major geographic area, a major line of business, or a major equity method investment. Additionally, the ASU requires expanded disclosures about discontinued operations that will provide financial statement users with more information about the assets, liabilities, income, and expenses of discontinued operations. This update is effective for us in the first quarter of 2015. We do not expect that adoption of the ASU will have a significant impact to our consolidated financial statements or disclosures.

Equity_Method_Investments

Equity Method Investments	3 Months Ended
	Mar. 31, 2014
Equity Method Investments and Joint Ventures [Abstract]	'
Equity Method Investments	'
	Equity method investments
	Equity method investments as of March 31, 2014 and December 31, 2013, were as follows:
			31-Mar-14				31-Dec-13
	(dollars in millions)		Carrying Value			Ownership Percentage	Carrying Value		Ownership Percentage
	USG Boral Building Products (a)		$	689		50%	N/A		N/A
	Other equity method investments		50			33% - 50%	$	73	33% - 50%
	Total equity method investments		$	739			$	73
	(a) The carrying value of our investment in UBBP as of March 31, 2014, includes transaction costs of approximately $30 million incurred in the fourth quarter of 2013 and first quarter of 2014.
	Investment in USG Boral Building Products ("UBBP")
	On February 27, 2014, we and certain of our subsidiaries formed a 50/50 joint venture, USG Boral Building Products ("UBBP"), with Boral Limited ("Boral") and certain of its subsidiaries. UBBP manufactures, distributes and sells certain building products, mines raw gypsum and sells natural and synthetic gypsum throughout Asia, Australasia and the Middle East (the "Territory"). The products that UBBP manufactures and distributes include products for wall, ceiling, floor lining and exterior systems that utilize gypsum, wallboard, mineral fiber ceiling tiles, steel grid and studs and joint compound.
	On February 27, 2014, as consideration for our 50% ownership in UBBP, we (i) made a cash payment of $513 million to Boral, which includes a $500 million base price and $13 million of customary estimated working capital and net debt adjustments, (ii) contributed to UBBP our subsidiaries and joint venture investments in China, Singapore, India, Malaysia, New Zealand, Australia, the Middle East and Oman, see Note 14, and (iii) granted to UBBP licenses to use certain of our intellectual property rights in the Territory. We funded our cash payment with the net proceeds from our October 2013 issuance of $350 million of 5.875% senior notes and cash on hand. In the event certain performance targets are satisfied by UBBP, we will be obligated to pay Boral scheduled earnout payments in an aggregate amount up to $75 million, comprised first of $25 million based on performance during the first 3 years after closing and then up to $50 million based on performance during the first 5 years after closing. The cash portion of the consideration paid to Boral is subject to customary post-closing adjustments.
	We account for our 50% investment in UBBP using the equity method of accounting and we initially measured its carrying value at cost of approximately $676 million as of February 27, 2014. Our existing wholly-owned subsidiaries and consolidated variable interest entities that were contributed into the joint venture were deconsolidated resulting in a gain of $27 million included in our Consolidated Statement of Operations for the three months ended March 31, 2014. Approximately $11 million of the gain relates to the remeasurement of our retained investment in the contributed subsidiaries to a preliminary fair value, determined using a discounted cash flow model with several inputs, including a weighted-average discount rate of approximately 11% and a weighted-average long-term growth rate of approximately 2%. Additionally, we recorded a liability of $23 million representing the present value of the first earnout which is included in other liabilities on our accompanying Consolidated Balance Sheet as of March 31, 2014. We are not currently required under applicable accounting guidance to record a liability for the second earnout payment, as such, a liability has not been recorded on our Consolidated Balance Sheet as of March 31, 2014.
	Our ongoing investments accounted for under the equity method were recorded initially at cost and are subsequently adjusted for our share of the net income or loss and cash contributions and distributions to or from these entities.  Because the underlying net assets in UBBP are denominated in a foreign currency, translation gains or losses will impact the recorded value of our investment and, for the month ended March 31, 2014, was a net gain of $1 million.  For the three months ended March 31, 2014, our accompanying Consolidated Statement of Operations includes $3 million of equity income, representing our share of one month of results of UBBP.
	Summarized financial information for our equity method investments is as follows:
		Three months ended
	(in millions)	31-Mar-14			31-Mar-13
	USG Boral Building Products(1):
	Net sales	$	89		N/A
	Gross profit	22			N/A
	Net income	7			N/A
	Net income attributable to USG Boral Building Products	6			N/A
	USG share of income from investment accounted for using the equity method	3			N/A
	Other equity method investments(2):
	USG share of income from investments accounted for using the equity method	—			—
	-1	Operating results are presented for UBBP for the month of March 2014.
	-2	Amounts represent our share of income or loss from all equity method investments, other than UBBP. For the three months ended March 31, 2014, the amount reflected includes two months of equity income (loss) from the joint ventures which we had accounted for as equity method investments prior to being contributed to UBBP on February 27, 2014.

Segments

Segments	3 Months Ended
	Mar. 31, 2014
Segment Reporting [Abstract]	'
Segments	'
	Segments
	Our operations are organized into three reportable segments: North American Gypsum, Worldwide Ceilings and Building Products Distribution. Segment results were as follows:
		Three months ended March 31,
	(millions)	2014			2013
	Net Sales:
	North American Gypsum	$	544		$	509
	Worldwide Ceilings (a)	138			153
	Building Products Distribution	300			281
	Eliminations	(132		)	(129		)
	Total	$	850		$	814
	Operating Profit (Loss):
	North American Gypsum	$	65		$	46
	Worldwide Ceilings (a)	14			27
	Building Products Distribution	1			(2		)
	Corporate	(20		)	(18		)
	Eliminations	6			(4		)
	Total	$	66		$	49
	(a) Worldwide Ceilings net sales and operating profit (loss) for the three months ended March 31, 2014 includes the results of our wholly-owned subsidiaries and consolidated joint ventures that were contributed to UBBP through February 27, 2014.

Earnings_Per_Share

Earnings Per Share	3 Months Ended
	Mar. 31, 2014
Earnings Per Share [Abstract]	'
Earnings (Loss) Per Share	'
	Earnings Per Share
	Basic earnings per share is based on the weighted average number of common shares outstanding. Diluted earnings per share is based on the weighted average number of common shares outstanding plus the dilutive effect, if any, of market share units, or MSUs, performance shares, restricted stock units, or RSUs, stock options, deferred shares associated with our deferred compensation program for non-employee directors and the potential conversion of our $75 million of 10% convertible senior notes due 2018, which were subsequently converted in April 2014. See Note 17. The reconciliation of basic earnings per share to diluted earnings per share is shown in the following table.
		Three months ended March 31,
	(millions, except per-share data)	2014			2013
	Net income	$	45		$	2
	Effect of dilutive securities - RSUs, MSUs, performance shares and stock options	—			—
	Effect of dilutive securities - 10% convertible senior notes	2			—
	Effect of dilutive securities - Deferred compensation program for non-employee directors	—			—
	Income available to shareholders	47			2
	Average common shares	137.8			108.4
	Dilutive RSUs, MSUs, performance shares and stock options	2.5			2.7
	Common shares issuable upon conversion of our 10% convertible senior notes	6.6			—
	Deferred shares associated with a deferred compensation program for non-employee directors	—			0.2
	Average diluted common shares	146.9			111.3
	Earnings per average common share	$	0.33		$	0.02
	Earnings per average diluted common share	$	0.32		$	0.02
	In December 2013, we converted $325 million of our 10% convertible senior notes due 2018 into approximately 28.5 million common shares. In April 2014, we converted the remaining $75 million of these notes into approximately 6.6 million common shares. See further discussion in Note 17.
	MSUs, performance shares, RSUs, stock options and common shares issuable upon conversion of our 10% convertible senior notes that were not included in the computation of diluted earnings per share for those periods because their inclusion would be anti-dilutive were as follows:
		Three months ended March 31,
	(millions, common shares)	2014		2013
	MSUs, performance shares, RSUs and stock options	2.1		2.2
	10% convertible senior notes due 2018	—		35.1

Marketable_Securities

Marketable Securities	3 Months Ended
	Mar. 31, 2014
Investments, Debt and Equity Securities [Abstract]	'
Marketable Securities	'
	Marketable Securities
	Marketable securities are classified as available-for-sale securities and reported at fair value, with unrealized gains and losses excluded from earnings and reported in accumulated other comprehensive income on our consolidated balance sheets. Proceeds received from sales and maturities of marketable securities were $53 million for the three months ended March 31, 2014. Our investments in marketable securities consisted of the following:
		As of March 31, 2014				As of December 31, 2013
	(millions)	Amortized		Fair		Amortized		Fair
		Cost		Value		Cost		Value
	Corporate debt securities	$	93	$	93	$	87	$	87
	U.S. government and agency debt securities	8		8		12		12
	Asset-backed debt securities	16		16		20		20
	Certificates of deposit	16		16		17		17
	Municipal debt securities	5		5		6		6
	Total marketable securities	$	138	$	138	$	142	$	142
	The realized and unrealized gains and losses for the three months ended March 31, 2014 and 2013 were immaterial. Cost basis for securities sold are determined on a first-in-first-out basis.
	Contractual maturities of marketable securities as of March 31, 2014 were as follows:
	(millions)	Amortized		Fair
		Cost		Value
	Due in 1 year or less	$	87	$	87
	Due in 1-5 years	51		51
	Total marketable securities	$	138	$	138
	Actual maturities may differ from the contractual maturities because issuers of the securities may have the right to prepay them.

Intangible_Assets

Intangible Assets	3 Months Ended
	Mar. 31, 2014
Goodwill and Intangible Assets Disclosure [Abstract]	'
Intangible Assets	'
	Intangible Assets
	Intangible assets are included in other assets on our consolidated balance sheets. Intangible assets with definite lives are amortized. These assets are summarized as follows:
		As of March 31, 2014							As of December 31, 2013
	(millions)	Gross		Accumulated			Net		Gross		Accumulated			Net
		Carrying		Amortization					Carrying		Amortization
		Amount							Amount
	Intangible Assets with Definite Lives:
	Customer relationships	$	70	$	(50	)	$	20	$	70	$	(48	)	$	22
	Other	9		(6		)	3		9		(6		)	3
	Total	$	79	$	(56	)	$	23	$	79	$	(54	)	$	25
	Total amortization expense was $2 million for the first three months of each of 2014 and 2013. Estimated amortization expense for the remainder of 2014 and for future years is as follows:
	(millions)	2014		2015			2016		2017		2018			2019 and thereafter
	Estimated future amortization expense	$	5	$	7		$	7	$	2	$	1		$	1
	Intangible assets with indefinite lives are not amortized. These assets are summarized as follows:
		As of March 31, 2014							As of December 31, 2013
	(millions)	Gross		Accumulated Impairment Charges			Net		Gross		Accumulated Impairment Charges			Net
		Carrying							Carrying
		Amount							Amount
	Intangible Assets with Indefinite Lives:
	Trade names	$	22	$	—		$	22	$	22	$	—		$	22
	Other	8		1			7		8		1			7
	Total	$	30	$	1		$	29	$	30	$	1		$	29

Debt

Debt	3 Months Ended
	Mar. 31, 2014
Debt Disclosure [Abstract]	'
Debt	'
	Debt
	Total debt, including the current portion of long-term debt, consisted of the following:
	(millions)	March 31,		December 31,
		2014		2013
	5.875% senior notes due 2021	$	350	$	350
	6.3% senior notes due 2016	500		500
	7.75% senior notes due 2018, net of discount	500		500
	7.875% senior notes due 2020, net of discount	249		249
	8.375% senior notes due 2018	350		350
	9.75% senior notes due 2014, net of discount	59		59
	10% convertible senior notes due 2018, net of discount(a)	72		72
	Ship mortgage facility (includes $4 million of current portion of long-term debt)	24		25
	Credit facilities of Oman joint ventures	—		11
	Industrial revenue bonds (due 2028 through 2034)	239		239
	Total	$	2,343	$	2,355
	(a) In April 2014, the outstanding 10% convertible senior notes were converted to approximately 6.6 million common shares. See Note 17.
	U.S. Credit Facility: Our U.S. credit facility contains a single financial covenant that would require us to maintain a minimum fixed charge coverage ratio of no less than 1.1-to-1.0 if and for so long as the excess of the borrowing base over the outstanding borrowings under the credit agreement is less than the greater of (a) $40 million and (b) 15% of the lesser of (i) the aggregate revolving commitments at such time and (ii) the borrowing base at such time. As of March 31, 2014, our fixed charge coverage ratio was 1.17-to-1.0. Because we currently satisfy the required fixed charge coverage ratio, we are not required to maintain a minimum borrowing availability under the credit facility. Taking into account the most recent borrowing base calculation delivered under the credit facility, which reflects trade receivables and inventory as of March 31, 2014, and outstanding letters of credit of $73 million as of March 31, 2014, borrowings available under the credit facility were approximately $285 million. As of March 31, 2014 and during the quarter then-ended, there were no borrowings under the facility. See Note 17 for a related subsequent event.
	CGC Credit Facility: During the three months ended March 31, 2014, there was an immaterial amount of borrowings outstanding under our Canadian credit agreement and no borrowings outstanding as of March 31, 2014. The U.S. dollar equivalent of borrowings available under this agreement as of March 31, 2014 was $36 million.
	Oman Credit Facilities: In June 2013, our joint ventures in Oman, which were fully consolidated at that time, each entered into separate secured credit agreements, which were guaranteed by us and our joint venture partner.  As of December 31, 2013, there was $11 million in outstanding term loan borrowings under the credit agreements. During the first two months of 2014, an additional $3 million of term loans were borrowed under these agreements. In connection with our investment in UBBP on February 27, 2014, we contributed our joint ventures in Oman, and the corresponding credit facilities, to UBBP. See further description of our investment in UBBP in Note 2.
	The fair value of our debt was approximately $2.718 billion as of March 31, 2014 and $2.659 billion as of December 31, 2013. The fair values were based on quoted prices for identical or similar liabilities in markets that are not active or valuation models in which all significant inputs and value drivers are observable and, as a result, are classified as Level 2 inputs. See Note 9 for further discussion on fair value measurements and classifications.
	As of March 31, 2014, we were in compliance with the covenants contained in our credit facilities.

Derivative_Instruments

Derivative Instruments	3 Months Ended
	Mar. 31, 2014
Derivative Instruments and Hedging Activities Disclosure [Abstract]	'
Derivative Instruments	'
	Derivative Instruments
	We use derivative instruments to manage selected commodity price and foreign currency exposures as described below. We do not use derivative instruments for speculative trading purposes, and we typically do not hedge beyond two years. Cash flows from derivative instruments are included in net cash provided by operating activities in the consolidated statements of cash flows.
	COMMODITY DERIVATIVE INSTRUMENTS
	As of March 31, 2014, we had 17 million mmBTUs (millions of British Thermal Units) in aggregate notional amount of outstanding natural gas swap and option contracts to hedge forecasted purchases. All of these contracts mature by December 31, 2015. For contracts designated as cash flow hedges, the net unrealized gain that remained in accumulated other comprehensive income (loss), or AOCI, as of March 31, 2014 was $3 million. No ineffectiveness was recorded on contracts designated as cash flow hedges in the first three months of 2014. Gains and losses on contracts designated as cash flow hedges are reclassified into earnings when the underlying forecasted transactions affect earnings. For contracts designated as cash flow hedges, we reassess the probability of the underlying forecasted transactions occurring on a quarterly basis. Changes in fair value on contracts not designated as cash flow hedges are recorded to earnings. The fair value of those contracts not designated as cash flow hedges was a $2 million unrealized gain as of March 31, 2014.
	FOREIGN EXCHANGE DERIVATIVE INSTRUMENTS
	We have foreign exchange forward contracts to hedge forecasted purchases of products and services denominated in foreign currencies. The notional amount of these contracts was $87 million as of March 31, 2014, and they mature by December 31, 2015. These forward contracts are designated as cash flow hedges and no ineffectiveness was recorded in the first three months of 2014. Gains and losses on the contracts are reclassified into earnings when the underlying transactions affect earnings. The fair value of these contracts that remained in AOCI was a $2 million unrealized gain as of March 31, 2014.
	COUNTERPARTY RISK, MASTER NETTING ARRANGEMENTS AND BALANCE SHEET OFFSETTING
	We are exposed to credit losses in the event of nonperformance by the counterparties to our derivative instruments. As of March 31, 2014, our derivatives were in a $7 million net asset position. All of our counterparties have investment grade credit ratings; accordingly, we anticipate that they will be able to fully satisfy their obligations under the contracts.
	Our derivative contracts are governed by master netting agreements negotiated between us and the counterparties that reduce our counterparty credit exposure. The agreements outline the conditions (such as credit ratings and net derivative fair values) upon which we, or the counterparties, are required to post collateral. As of March 31, 2014, we were not required to have any collateral posted with our counterparties related to our derivatives.
	We have not adopted an accounting policy to offset fair value amounts related to derivative contracts under our master netting arrangements; therefore, individual derivative contracts are reflected on a gross basis, as either assets or liabilities, on our consolidated balance sheets, based on their fair value as of the balance sheet date.
	FINANCIAL STATEMENT INFORMATION
	The following are the pretax effects of derivative instruments on the consolidated statements of operations for the three months ended March 31, 2014 and 2013.
		Amount of Gain or (Loss)								Location of Gain or (Loss)		Amount of Gain or (Loss) Reclassified from
		Recognized in								Reclassified from		AOCI into Income
		Other Comprehensive Income on Derivatives (Effective Portion)								AOCI into Income		(Effective Portion)
										(Effective Portion)
	(millions)	2014				2013						2014		2013
	Derivatives in Cash Flow Hedging Relationships
	Commodity contracts	$	3			$	2			Cost of products sold		$	1	$	(1	)
	Foreign exchange contracts	2				2				Cost of products sold		1		—
	Total	$	5			$	4					$	2	$	(1	)
			Location of Gain or (Loss)		Amount of Gain or (Loss) Recognized in Income
			Recognized in Income		on Derivatives
			on Derivatives
	(millions)				2014				2013
	Derivatives Not Designated as Hedging Instruments
	Commodity contracts		Cost of products sold		$	1			$	3
	Total				$	1			$	3
	The following are the fair values of derivative instruments and the location on our consolidated balance sheets as of March 31, 2014 and December 31, 2013.
		Balance Sheet	Fair Value								Balance Sheet	Fair Value
		Location									Location
	(millions)		3/31/14				12/31/13					3/31/14		12/31/13
	Derivatives in Cash Flow Hedging Relationships
	Commodity contracts	Other current assets	$	5			$	2			Accrued expenses	$	—	$	—
	Commodity contracts	Other assets	—				—				Other liabilities	2		—
	Foreign exchange contracts	Other current assets	2				1				Accrued expenses	—		—
	Total derivatives in cash flow hedging relationships		$	7			$	3				$	2	$	—
	Derivatives Not Designated as Hedging Instruments
	Commodity contracts	Other current assets	$	2			$	2			Accrued expenses	$	—	$	—
	Total derivatives not designated as hedging instruments		$	2			$	2				$	—	$	—
	Total derivatives	Total assets	$	9			$	5			Total liabilities	$	2	$	—
	As of March 31, 2014, we had no derivatives designated as fair value hedges or net investment hedges.

Fair_Value_Measurements

Fair Value Measurements	3 Months Ended
	Mar. 31, 2014
Fair Value Disclosures [Abstract]	'
Fair Value Measurements	'
	Fair Value Measurements
	Certain assets and liabilities are required to be recorded at fair value. There are three levels of inputs that may be used to measure fair value. Level 1 is defined as quoted prices for identical assets and liabilities in active markets. Level 2 is defined as quoted prices for similar assets and liabilities in active markets; quoted prices for identical or similar assets and liabilities in markets that are not active; and model-derived valuations in which all significant inputs and significant value drivers are observable in active markets. Level 3 is defined as valuations derived from valuation techniques in which one or more significant inputs or significant value drivers are unobservable. Certain assets and liabilities are measured at fair value on a nonrecurring basis rather than on an ongoing basis, such as when there is evidence of impairment or when a new liability is being established that requires fair value measurement.
	The cash equivalents shown in the table below primarily consist of money market funds that are valued based on quoted prices in active markets and as a result are classified as Level 1. We use quoted prices, other readily observable market data and internally developed valuation models when valuing our derivatives and marketable securities and have classified them as Level 2. Derivatives are valued using the income approach including discounted-cash-flow models or a Black-Scholes option pricing model and readily observable market data. The inputs for the valuation models are obtained from data providers and include end-of-period spot and forward natural gas prices, foreign currency exchange rates, natural gas price volatility and LIBOR and swap rates for discounting the cash flows implied from the derivative contracts. Marketable securities are valued using income and market value approaches and values are based on quoted prices or other observable market inputs received from data providers. The valuation process may include pricing matrices, or prices based upon yields, credit spreads or prices of securities of comparable quality, coupon, maturity and type.
	Our assets and liabilities measured at fair value on a recurring basis were as follows:
		Quoted Prices				Significant					Significant				Total
		in Active				Other					Unobservable
		Markets for				Observable					Inputs
		Identical				Inputs					(Level 3)
		Assets				(Level 2)
		(Level 1)
	(millions)	3/31/14		12/31/13		3/31/14			12/31/13		3/31/14		12/31/13		3/31/14			12/31/13
	Cash equivalents	$	72	$	549	$	22		$	24	$	—	$	—	$	94		$	573
	Marketable securities:
	Corporate debt securities	—		—		93			87		—		—		93			87
	U.S. government and agency debt securities	—		—		8			12		—		—		8			12
	Asset-backed debt securities	—		—		16			20		—		—		16			20
	Certificates of deposit	—		—		16			17		—		—		16			17
	Municipal debt securities	—		—		5			6		—		—		5			6
	Derivative assets	—		—		9			5		—		—		9			5
	Derivative liabilities	—		—		(2		)	—		—		—		(2		)	—

Employee_Retirement_Plans

Employee Retirement Plans	3 Months Ended
	Mar. 31, 2014
Compensation and Retirement Disclosure [Abstract]	'
Employee Retirement Plans	'
	Employee Retirement Plans
	The components of net pension and postretirement benefits costs are summarized in the following table:
		Three months ended March 31,
	(millions)	2014			2013
	Pension:
	Service cost of benefits earned	$	9		$	10
	Interest cost on projected benefit obligation	16			16
	Expected return on plan assets	(20		)	(19		)
	Net amortization	6			11
	Net pension cost	$	11		$	18
	Postretirement:
	Service cost of benefits earned	$	1		$	1
	Interest cost on projected benefit obligation	2			2
	Net amortization	(9		)	(9		)
	Net postretirement (benefit) cost	$	(6	)	$	(6	)
	During the first three months of 2014, we made cash contributions of $5 million to our pension plan in Canada. Including that contribution, we expect to make total contributions to our pension plans in 2014 of approximately $59 million.

ShareBased_Compensation

Share-Based Compensation	3 Months Ended
	Mar. 31, 2014
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]	'
Share-Based Compensation	'
	Share-Based Compensation
	During the first three months of 2014, we granted share-based compensation to eligible participants under our Long-Term Incentive Plan. We recognize expense on all share-based grants over the service period, which is the shorter of the period until the employees’ retirement eligibility dates and the service period of the award for awards expected to vest. Expense is generally reduced for estimated forfeitures.
	MARKET SHARE UNITS
	We granted 364,180 market share units, or MSUs, during the first three months of 2014. The MSUs generally vest after a three-year period based on our actual stock price performance during such period. The number of MSUs earned will vary from zero to 150% of the number of MSUs awarded depending on the actual performance of our stock price. In the case of termination of employment due to death, disability or retirement during the performance period, vesting will be pro-rated based on the number of full months employed in 2014. Awards earned will be issued at the end of the three-year period. MSUs may vest earlier in the case of a change in control. Each MSU earned will be settled in common stock.
	We estimated the fair value of each MSU granted on the date of grant using a Monte Carlo simulation that used the assumptions noted below. The MSUs granted during the first three months of 2014 had a weighted average fair value of $40.20. Volatility was based on stock price history immediately prior to grant for a period commensurate with the remaining life of the plan. The risk-free rate was based on zero coupon U.S. government issues at the time of grant. The expected term represents the period from the valuation date to the end of the performance period.
	The weighted-average assumptions used in the valuations were as follows: expected volatility of 54.93%, risk-free rate of 0.63%, expected term (in years) of 2.94 and expected dividends of zero.
	PERFORMANCE SHARES
	We granted 111,287 performance shares during the first three months of 2014. The performance shares generally vest after a three-year period based on our total stockholder return relative to the performance of the Dow Jones U.S. Construction and Materials Index, with adjustments to that index in certain circumstances, for the three-year period. The number of performance shares earned will vary from zero to 200% of the number awarded depending on that relative performance. Generally, vesting will be pro-rated based on the number of full months employed during the performance period in the case of death, disability, or retirement, and pro-rated awards earned will be issued at the end of the three-year period. Each performance share earned will be settled in common stock.
	We estimated the fair value of each performance share granted on the date of grant using a Monte Carlo simulation that used the assumptions noted below. The performance shares granted during the first three months of 2014 had a weighted average fair value of $46.46. Expected volatility was based on implied volatility of our traded options and the daily historical volatilities of our peer group. The risk-free rate was based on zero coupon U.S. government issues at the time of grant. The expected term represents the period from the valuation date to the end of the performance period.
	The weighted average assumptions used in the valuations were as follows: expected volatility of 54.93%, risk-free rate of 0.63%, expected term (in years) of 2.94 and expected dividends of zero.
	RESTRICTED STOCK UNITS
	We granted restricted stock units, or RSUs, with respect to 55,000 shares of common stock during the first three months of 2014. These RSUs vest after a specified number of years from the date of grant or at a specified date. Generally, RSUs may vest earlier in the case of death, disability, retirement or a change in control, provided that RSUs granted after 2012 will vest upon a change in control in most circumstances only if there is also a related loss of employment or diminution of duties. Each RSU is settled in a share of our common stock after the vesting period. The fair value of each RSU granted is equal to the closing price of our common stock on the date of grant. The RSUs granted during the first three months of 2014 had a weighted average fair value of $33.53.

Supplemental_Balance_Sheet_Inf

Supplemental Balance Sheet Information	3 Months Ended
	Mar. 31, 2014
Organization, Consolidation and Presentation of Financial Statements [Abstract]	'
Supplemental Balance Sheet Information	'
	Supplemental Balance Sheet Information
	INVENTORIES
	Total inventories consisted of the following:
	(millions)	31-Mar-14			31-Dec-13
	Finished goods and work in progress	$	275		$	270
	Raw materials	57			62
	Total	$	332		$	332
	ASSET RETIREMENT OBLIGATIONS
	Changes in the liability for asset retirement obligations consisted of the following:
		Three months ended March 31,
	(millions)	2014			2013
	Balance as of January 1	$	132		$	139
	Accretion expense	2			2
	Changes in estimated cash flows (a)	(10		)	—
	Liabilities settled	(2		)	—
	Foreign currency translation	(2		)	(1		)
	Balance as of March 31	$	120		$	140
	(a) Changes in estimated cash flows for the three months ended March 31, 2014 consists of changes in estimates primarily related to reclamation activities for our gypsum quarry and ship loading facility in Windsor, Nova Scotia, Canada which we permanently closed during the third quarter of 2011 and our mining operation in Little Narrows, Nova Scotia, Canada.
	ACCRUED INTEREST
	Interest accrued on our debt as of March 31, 2014 and December 31, 2013 was $52 million and $48 million, respectively, and is included in accrued expenses on our consolidated balance sheets.

Accumulated_Other_Comprehensiv

Accumulated Other Comprehensive Income (Loss)	3 Months Ended
	Mar. 31, 2014
Equity [Abstract]	'
Accumulated other comprehensive income (loss)	'
	Accumulated Other Comprehensive Income (Loss)
	Changes in the balances of each component of AOCI for the three months ended March 31, 2014 and 2013 were as follows:
		Derivatives								Defined Benefit Plans						Foreign					AOCI
																Currency Translation
	(millions)	2014				2013				2014			2013			2014			2013		2014			2013
	Balance as of January 1	$	35			$	32			$	(32	)	$	(303	)	$	21		$	38	$	24		$	(233	)
	Other comprehensive income (loss) before reclassifications, net of tax	5				4				3			3			(4		)	—		4			7
	Less: Amounts reclassified from AOCI, net of tax (a)	2				—				3			(2		)	5			—		10			(2		)
	Net other comprehensive income (loss)	3				4				—			5			(9		)	—		(6		)	9
	Balance as of March 31	$	38			$	36			$	(32	)	$	(298	)	$	12		$	38	$	18		$	(224	)
				Three months ended				Three months ended
				31-Mar-14				31-Mar-13
	(a)	Derivatives
		Net reclassification from AOCI for cash flow hedges included in cost of products sold		$	2			$	1
		Income tax expense on reclassification from AOCI included in income tax expense (benefit)		—				(1		)
		Net amount reclassified from AOCI		$	2			$	—
		Defined Benefit Plans
		Net reclassification from AOCI for amortization of prior service cost included in cost of products sold		$	2			$	(2	)
		Net reclassification from AOCI for amortization of prior service cost included in selling and administrative expenses		1				—
		Income tax expense on reclassification from AOCI included in income tax expense (benefit)		—				—
		Net amount reclassified from AOCI		$	3			$	(2	)
		Foreign Currency Translation
		Net reclassification from AOCI for translation gains realized upon the deconsolidation of foreign subsidiaries included in selling and administrative expenses		$	5			$	—
		Income tax expense on reclassification from AOCI included in income tax expense (benefit)		—				—
		Net amount reclassified from AOCI		$	5			$	—
	We estimate that we will reclassify a net $6 million after-tax gain on derivatives from AOCI to earnings within the next 12 months.

Oman_Investment

Oman Investment	3 Months Ended
	Mar. 31, 2014
Organization, Consolidation and Presentation of Financial Statements [Abstract]	'
Oman Investment	'
	Oman Investment
	In June of 2012, we entered into a strategic partnership with the Zawawi Group in Oman to establish a mining operation by acquiring 55% of Zawawi Gypsum LLC, or ZGL, which holds the mining rights to a gypsum quarry in Salalah, Oman. Quarry mining operations commenced in October 2013. The second phase of the partnership is a 50/50 manufacturing venture, USG-Zawawi Drywall LLC, or ZDL, with Zawawi Minerals LLC to build and operate a low cost wallboard plant in Oman. Wallboard production operations are expected to commence by the end of 2014.
	We accounted for the acquisition of the mining rights as an asset acquisition and measured our interest in the mining rights at our cost. The mining rights are depleted based upon tonnage mined relative to the total probable capacity in the quarry, and are presented within total property, plant and equipment in our accompanying consolidated balance sheet as of December 31, 2013. We determined that both entities were variable interest entities (VIEs), and, as such, we consolidated the VIEs through February 27, 2014 when our interest in ZGL and ZDL were contributed to UBBP. See Note 2.
	As of December 31, 2013, other liabilities included approximately $8 million of loans payable and the related accrued interest due to the joint venture partner. We contributed our Oman joint ventures, including these loans, to UBBP on February 27, 2014; therefore, the loans payable are no longer reflected on our balance sheet as of March 31, 2014. Also as a result of our contribution of our Oman joint ventures to UBBP, non-controlling interest within shareholders' equity decreased by approximately $24 million.
	See Note 7 for a description of the credit facilities entered into by our joint ventures in Oman in June 2013.

Income_Taxes

Income Taxes	3 Months Ended
	Mar. 31, 2014
Income Tax Disclosure [Abstract]	'
Income Taxes	'
	Income Taxes
	We had income tax expense of $5 million and an effective tax rate of 10.0% in the first quarter of 2014. In the United States, we are in a net operating loss carryforward position and our deferred income tax assets are subject to a valuation allowance. Therefore, any income or loss before income taxes does not generate a corresponding income tax expense or benefit. Income tax expense in the current quarter reflects income taxes for certain foreign, state and local jurisdictions, including approximately $1 million of withholding taxes on property contributed to UBBP. See Note 2.
	For the first three months of 2013, we had an income tax benefit of $3 million. The tax benefit primarily relates to the release of the valuation allowance against a portion of our alternative minimum tax, or AMT, credits. This change in the realizability of those credits was due to the enactment of the American Taxpayer Relief Act of 2012. Our effective tax rate is not a meaningful number for the first quarter of 2013 because of our pre-tax loss of $1 million and the tax benefit of $3 million.
	In assessing the requirement for, and amount of, a valuation allowance in accordance with the more-likely-than-not standard, we give appropriate consideration to all positive and negative evidence related to the realization of the deferred tax assets. As of March 31, 2014, we had federal net operating loss, or NOL, carryforwards of approximately $2.063 billion that are available to offset future federal taxable income and will expire in the years 2026 through 2033, none of which are subject to Internal Revenue Code limitations under Section 382. In addition, as of that date, we had federal AMT credit carryforwards of approximately $45 million that are available to reduce future regular federal income taxes over an indefinite period. In order to fully realize these U.S. federal net deferred tax assets, taxable income of approximately $2.192 billion would need to be generated during the period before their expiration. In addition, we have federal foreign tax credit carryforwards of $8 million that will expire in 2015.
	As of March 31, 2014, we had a gross deferred tax asset related to our state NOLs and tax credit carryforwards of $270 million, of which $11 million will expire in 2014. The remainder will expire if unused in years 2015 through 2033. We also had NOL and tax credit carryforwards in various foreign jurisdictions in the amount of $2 million as of March 31, 2014, against which we have maintained a valuation allowance.
	During periods prior to 2014, we established a valuation allowance against our deferred tax assets totaling $995 million. Based upon an evaluation of all available evidence, we recorded a decrease in the valuation allowance against our deferred tax assets of $12 million during the first quarter of 2014. Approximately $10 million of the decrease related to the realizability of our deferred tax assets due to state law changes. The other $2 million of the decrease resulted from a reduction in the gross value of our deferred tax assets. As a result of both decreases, we recorded corresponding reductions in the valuation allowance, resulting in no net impact to our consolidated statement of operations. The decreases in the valuation allowance in 2014 resulted in a deferred tax asset valuation allowance of $983 million as of March 31, 2014.
	The Internal Revenue Code imposes limitations on a corporation’s ability to utilize NOLs if it experiences an “ownership change.” In general terms, an ownership change may result from transactions increasing the ownership of certain stockholders in the stock of a corporation by more than 50 percentage points over a three-year period. If we were to experience an ownership change, utilization of our NOLs would be subject to an annual limitation determined by multiplying the market value of our outstanding shares of stock at the time of the ownership change by the applicable long-term tax-exempt rate, which was 3.56% for March 2014. Any unused annual limitation may be carried over to later years within the allowed NOL carryforward period. The amount of the limitation may, under certain circumstances, be increased or decreased by built-in gains or losses held by us at the time of the change that are recognized in the five-year period after the change. Many states have similar limitations. If an ownership change had occurred as of March 31, 2014, our annual U.S. federal NOL utilization would have been limited to approximately $161 million per year.

Litigation

Litigation	3 Months Ended
	Mar. 31, 2014
Commitments and Contingencies Disclosure [Abstract]	'
Litigation	'
	Litigation
	WALLBOARD PRICING CLASS ACTION LAWSUITS
	In late 2012, USG Corporation and United States Gypsum Company were named as defendants in putative class action lawsuits alleging that since at least September 2011, U.S. wallboard manufacturers conspired to fix and raise the price of gypsum wallboard sold in the United States and to effectuate the alleged conspiracy by ending the practice of providing job quotes on wallboard. These lawsuits are consolidated for pretrial proceedings in multi-district litigation in the United States District Court for the Eastern District of Pennsylvania, under the title In re: Domestic Drywall Antitrust Litigation, MDL No. 2437. One group of plaintiffs in the litigation purports to represent a class of entities that purchased gypsum wallboard in the United States directly from any of the defendants or their affiliates from January 1, 2012 to the present. On behalf of this alleged direct purchaser class, the plaintiffs seek unspecified monetary damages, tripled under the antitrust laws, as well as pre-judgment interest, post-judgment interest and attorneys' fees. The second group of plaintiffs purports to bring their claims and seek damages on behalf of indirect purchasers of gypsum wallboard. These indirect purchaser plaintiffs seek to certify a separate class of persons or entities who from January 1, 2012 through the present indirectly purchased wallboard in the United States from the defendants or their affiliates for end use and not for resale. In the fall of 2013, similar lawsuits were filed in Quebec and Ontario courts on behalf of purchasers of wallboard in Canada. These Canadian lawsuits also name as defendants CGC Inc., a subsidiary of USG Corporation, as well as other Canadian and U.S. wallboard manufacturers.
	USG has denied the allegations made in these wallboard pricing lawsuits. The lawsuits are still in a preliminary stage, primarily involving the production and review of documents from all parties to the litigation. The plaintiffs have not indicated the amount of damages that they seek. At this stage of the lawsuits, we are not able to estimate the amount, if any, of any reasonably possible loss or range of reasonably possible losses. However, based on the information known to us, we believe these lawsuits will not have a material effect on our results of operations, financial position or cash flows.
	ENVIRONMENTAL LITIGATION
	We have been notified by state and federal environmental protection agencies of possible involvement as one of numerous “potentially responsible parties” in a number of Superfund sites in the United States. As a potentially responsible party, we may be responsible to pay for some part of the cleanup of hazardous waste at those sites. In most of these sites, our involvement is expected to be minimal. In addition, we are involved in environmental cleanups of other property that we own or owned. As of March 31, 2014 and December 31, 2013, we had an accrual of $18 million for our probable and reasonably estimable liability in connection with these matters. Our accruals take into account all known or estimated undiscounted costs associated with these sites, including site investigations and feasibility costs, site cleanup and remediation, certain legal costs, and fines and penalties, if any. However, we continue to review these accruals as additional information becomes available and revise them as appropriate. Based on the information known to us, we believe these environmental matters will not have a material effect on our results of operations, financial position or cash flows.
	OTHER LITIGATION
	We are named as defendants in other claims and lawsuits arising from our operations, including claims and lawsuits arising from the operation of our vehicles, product warranties, personal injury and commercial disputes. We believe that we have properly accrued for our probable liability in connection with these claims and suits, taking into account the probability of liability, whether our exposure can be reasonably estimated and, if so, our estimate of our liability or the range of our liability. We do not expect these or any other litigation matters involving USG to have a material effect on our results of operations, financial position or cash flows.

Subsequent_Event

Subsequent Event	3 Months Ended
	Mar. 31, 2014
Subsequent Event [Abstract]	'
Subsequent Events [Text Block]	'
	Subsequent Events
	CONVERSION OF REMAINING CONVERTIBLE SENIOR NOTES
	In March 2014, we issued a notice of redemption to redeem the remaining $75 million in aggregate principal amount of outstanding 10% convertible senior notes due 2018. As of March 31, 2014, the notes were recorded on our accompanying consolidated balance sheet at $72 million, net of debt discount of $3 million. The notes could either be (1) redeemed at a stated redemption price or (2) converted into shares of our common stock. The holders of all $75 million in notes called for redemption elected to convert their notes into shares of USG’s common stock. Accordingly, in of April 2014, we issued an additional 6,578,946 shares of our common stock in connection with the conversion of the notes.
	AMENDMENT TO U.S. CREDIT FACILITY
	On April 17, 2014, we entered into Amendment No. 1 (the “Amendment”) to our existing Third Amended and Restated Credit Agreement, dated as of December 21, 2010 (the “Credit Agreement”). The Amendment, among other things, (i) deleted the provisions providing for an early maturity date in the event we either (1) have not repaid or provided for the repayment of our outstanding 9.75% senior notes due 2014 (the “2014 Notes”) by May 2, 2014 or (2) did not have at least $500 million in liquidity from May 2, 2014 until the repayment of the 2014 Notes, and (ii) revised the definition of borrowing base to add an additional reserve against the borrowing base in the amount of the unpaid principal balance of the 2014 Notes outstanding from time to time. The amounts so reserved will be available for borrowing (subject to the other terms of the Credit Agreement) to repay the 2014 Notes. As of April 17, 2014, $59 million in principal of the 2014 Notes remained outstanding.

Equity_Method_Investments_Tabl

Equity Method Investments (Tables)	3 Months Ended
	Mar. 31, 2014
Equity Method Investments and Joint Ventures [Abstract]	'
Equity Method Investments	'
	Summarized financial information for our equity method investments is as follows:
		Three months ended
	(in millions)	31-Mar-14			31-Mar-13
	USG Boral Building Products(1):
	Net sales	$	89		N/A
	Gross profit	22			N/A
	Net income	7			N/A
	Net income attributable to USG Boral Building Products	6			N/A
	USG share of income from investment accounted for using the equity method	3			N/A
	Other equity method investments(2):
	USG share of income from investments accounted for using the equity method	—			—
	-1	Operating results are presented for UBBP for the month of March 2014.
	-2	Amounts represent our share of income or loss from all equity method investments, other than UBBP. For the three months ended March 31, 2014, the amount reflected includes two months of equity income (loss) from the joint ventures which we had accounted for as equity method investments prior to being contributed to UBBP on February 27, 2014.
	Equity method investments as of March 31, 2014 and December 31, 2013, were as follows:
			31-Mar-14				31-Dec-13
	(dollars in millions)		Carrying Value			Ownership Percentage	Carrying Value		Ownership Percentage
	USG Boral Building Products (a)		$	689		50%	N/A		N/A
	Other equity method investments		50			33% - 50%	$	73	33% - 50%
	Total equity method investments		$	739			$	73

Segments_Tables

Segments (Tables)	3 Months Ended
	Mar. 31, 2014
Segment Reporting [Abstract]	'
Net sales and operating profit (loss) by segment	'
	Segment results were as follows:
		Three months ended March 31,
	(millions)	2014			2013
	Net Sales:
	North American Gypsum	$	544		$	509
	Worldwide Ceilings (a)	138			153
	Building Products Distribution	300			281
	Eliminations	(132		)	(129		)
	Total	$	850		$	814
	Operating Profit (Loss):
	North American Gypsum	$	65		$	46
	Worldwide Ceilings (a)	14			27
	Building Products Distribution	1			(2		)
	Corporate	(20		)	(18		)
	Eliminations	6			(4		)
	Total	$	66		$	49

Earnings_Per_Share_Tables

Earnings Per Share (Tables)	3 Months Ended
	Mar. 31, 2014
Earnings Per Share [Abstract]	'
Reconciliation of basic earnings (loss) per share to diluted earnings (loss) per share	'
	The reconciliation of basic earnings per share to diluted earnings per share is shown in the following table.
		Three months ended March 31,
	(millions, except per-share data)	2014			2013
	Net income	$	45		$	2
	Effect of dilutive securities - RSUs, MSUs, performance shares and stock options	—			—
	Effect of dilutive securities - 10% convertible senior notes	2			—
	Effect of dilutive securities - Deferred compensation program for non-employee directors	—			—
	Income available to shareholders	47			2
	Average common shares	137.8			108.4
	Dilutive RSUs, MSUs, performance shares and stock options	2.5			2.7
	Common shares issuable upon conversion of our 10% convertible senior notes	6.6			—
	Deferred shares associated with a deferred compensation program for non-employee directors	—			0.2
	Average diluted common shares	146.9			111.3
	Earnings per average common share	$	0.33		$	0.02
	Earnings per average diluted common share	$	0.32		$	0.02
Schedule of antidilutive securities excluded from computation of earnings per share	'
	MSUs, performance shares, RSUs, stock options and common shares issuable upon conversion of our 10% convertible senior notes that were not included in the computation of diluted earnings per share for those periods because their inclusion would be anti-dilutive were as follows:
		Three months ended March 31,
	(millions, common shares)	2014		2013
	MSUs, performance shares, RSUs and stock options	2.1		2.2
	10% convertible senior notes due 2018	—		35.1

Marketable_Securities_Tables

Marketable Securities (Tables)	3 Months Ended
	Mar. 31, 2014
Investments, Debt and Equity Securities [Abstract]	'
Investments in marketable securities	'
	Our investments in marketable securities consisted of the following:
		As of March 31, 2014				As of December 31, 2013
	(millions)	Amortized		Fair		Amortized		Fair
		Cost		Value		Cost		Value
	Corporate debt securities	$	93	$	93	$	87	$	87
	U.S. government and agency debt securities	8		8		12		12
	Asset-backed debt securities	16		16		20		20
	Certificates of deposit	16		16		17		17
	Municipal debt securities	5		5		6		6
	Total marketable securities	$	138	$	138	$	142	$	142
Contractual maturities of marketable securities	'
	Contractual maturities of marketable securities as of March 31, 2014 were as follows:
	(millions)	Amortized		Fair
		Cost		Value
	Due in 1 year or less	$	87	$	87
	Due in 1-5 years	51		51
	Total marketable securities	$	138	$	138

Intangible_Assets_Tables

Intangible Assets (Tables)	3 Months Ended
	Mar. 31, 2014
Goodwill and Intangible Assets Disclosure [Abstract]	'
Intangible assets with definitive lives	'
	Intangible assets with definite lives are amortized. These assets are summarized as follows:
		As of March 31, 2014							As of December 31, 2013
	(millions)	Gross		Accumulated			Net		Gross		Accumulated			Net
		Carrying		Amortization					Carrying		Amortization
		Amount							Amount
	Intangible Assets with Definite Lives:
	Customer relationships	$	70	$	(50	)	$	20	$	70	$	(48	)	$	22
	Other	9		(6		)	3		9		(6		)	3
	Total	$	79	$	(56	)	$	23	$	79	$	(54	)	$	25
Estimated annual amortization expense intangible assets	'
	Estimated amortization expense for the remainder of 2014 and for future years is as follows:
	(millions)	2014		2015			2016		2017		2018			2019 and thereafter
	Estimated future amortization expense	$	5	$	7		$	7	$	2	$	1		$	1
Schedule of indefinite-lived intangible assets	'
	Intangible assets with indefinite lives are not amortized. These assets are summarized as follows:
		As of March 31, 2014							As of December 31, 2013
	(millions)	Gross		Accumulated Impairment Charges			Net		Gross		Accumulated Impairment Charges			Net
		Carrying							Carrying
		Amount							Amount
	Intangible Assets with Indefinite Lives:
	Trade names	$	22	$	—		$	22	$	22	$	—		$	22
	Other	8		1			7		8		1			7
	Total	$	30	$	1		$	29	$	30	$	1		$	29

Debt_Tables

Debt (Tables)	3 Months Ended
	Mar. 31, 2014
Debt Disclosure [Abstract]	'
Schedule of long-term debt instruments	'
	Total debt, including the current portion of long-term debt, consisted of the following:
	(millions)	March 31,		December 31,
		2014		2013
	5.875% senior notes due 2021	$	350	$	350
	6.3% senior notes due 2016	500		500
	7.75% senior notes due 2018, net of discount	500		500
	7.875% senior notes due 2020, net of discount	249		249
	8.375% senior notes due 2018	350		350
	9.75% senior notes due 2014, net of discount	59		59
	10% convertible senior notes due 2018, net of discount(a)	72		72
	Ship mortgage facility (includes $4 million of current portion of long-term debt)	24		25
	Credit facilities of Oman joint ventures	—		11
	Industrial revenue bonds (due 2028 through 2034)	239		239
	Total	$	2,343	$	2,355

Derivative_Instruments_Tables

Derivative Instruments (Tables)	3 Months Ended
	Mar. 31, 2014
Derivative Instruments and Hedging Activities Disclosure [Abstract]	'
Pretax effects of derivative instruments on consolidated statements of operations	'
	The following are the pretax effects of derivative instruments on the consolidated statements of operations for the three months ended March 31, 2014 and 2013.
		Amount of Gain or (Loss)								Location of Gain or (Loss)		Amount of Gain or (Loss) Reclassified from
		Recognized in								Reclassified from		AOCI into Income
		Other Comprehensive Income on Derivatives (Effective Portion)								AOCI into Income		(Effective Portion)
										(Effective Portion)
	(millions)	2014				2013						2014		2013
	Derivatives in Cash Flow Hedging Relationships
	Commodity contracts	$	3			$	2			Cost of products sold		$	1	$	(1	)
	Foreign exchange contracts	2				2				Cost of products sold		1		—
	Total	$	5			$	4					$	2	$	(1	)
			Location of Gain or (Loss)		Amount of Gain or (Loss) Recognized in Income
			Recognized in Income		on Derivatives
			on Derivatives
	(millions)				2014				2013
	Derivatives Not Designated as Hedging Instruments
	Commodity contracts		Cost of products sold		$	1			$	3
	Total				$	1			$	3
Fair values of derivative instruments on the consolidated balance sheets	'
	The following are the fair values of derivative instruments and the location on our consolidated balance sheets as of March 31, 2014 and December 31, 2013.
		Balance Sheet	Fair Value								Balance Sheet	Fair Value
		Location									Location
	(millions)		3/31/14				12/31/13					3/31/14		12/31/13
	Derivatives in Cash Flow Hedging Relationships
	Commodity contracts	Other current assets	$	5			$	2			Accrued expenses	$	—	$	—
	Commodity contracts	Other assets	—				—				Other liabilities	2		—
	Foreign exchange contracts	Other current assets	2				1				Accrued expenses	—		—
	Total derivatives in cash flow hedging relationships		$	7			$	3				$	2	$	—
	Derivatives Not Designated as Hedging Instruments
	Commodity contracts	Other current assets	$	2			$	2			Accrued expenses	$	—	$	—
	Total derivatives not designated as hedging instruments		$	2			$	2				$	—	$	—
	Total derivatives	Total assets	$	9			$	5			Total liabilities	$	2	$	—

Fair_Value_Measurements_Tables

Fair Value Measurements (Tables)	3 Months Ended
	Mar. 31, 2014
Fair Value Disclosures [Abstract]	'
Assets and liabilities measured at fair value on a recurring basis	'
	Our assets and liabilities measured at fair value on a recurring basis were as follows:
		Quoted Prices				Significant					Significant				Total
		in Active				Other					Unobservable
		Markets for				Observable					Inputs
		Identical				Inputs					(Level 3)
		Assets				(Level 2)
		(Level 1)
	(millions)	3/31/14		12/31/13		3/31/14			12/31/13		3/31/14		12/31/13		3/31/14			12/31/13
	Cash equivalents	$	72	$	549	$	22		$	24	$	—	$	—	$	94		$	573
	Marketable securities:
	Corporate debt securities	—		—		93			87		—		—		93			87
	U.S. government and agency debt securities	—		—		8			12		—		—		8			12
	Asset-backed debt securities	—		—		16			20		—		—		16			20
	Certificates of deposit	—		—		16			17		—		—		16			17
	Municipal debt securities	—		—		5			6		—		—		5			6
	Derivative assets	—		—		9			5		—		—		9			5
	Derivative liabilities	—		—		(2		)	—		—		—		(2		)	—

Employee_Retirement_Plans_Tabl

Employee Retirement Plans (Tables)	3 Months Ended
	Mar. 31, 2014
Compensation and Retirement Disclosure [Abstract]	'
Components of net pension and postretirement benefits costs	'
	The components of net pension and postretirement benefits costs are summarized in the following table:
		Three months ended March 31,
	(millions)	2014			2013
	Pension:
	Service cost of benefits earned	$	9		$	10
	Interest cost on projected benefit obligation	16			16
	Expected return on plan assets	(20		)	(19		)
	Net amortization	6			11
	Net pension cost	$	11		$	18
	Postretirement:
	Service cost of benefits earned	$	1		$	1
	Interest cost on projected benefit obligation	2			2
	Net amortization	(9		)	(9		)
	Net postretirement (benefit) cost	$	(6	)	$	(6	)

Supplemental_Balance_Sheet_Inf1

Supplemental Balance Sheet Information (Tables)	3 Months Ended
	Mar. 31, 2014
Organization, Consolidation and Presentation of Financial Statements [Abstract]	'
Inventories	'
	Total inventories consisted of the following:
	(millions)	31-Mar-14			31-Dec-13
	Finished goods and work in progress	$	275		$	270
	Raw materials	57			62
	Total	$	332		$	332
Asset Retirement Obligations	'
	Changes in the liability for asset retirement obligations consisted of the following:
		Three months ended March 31,
	(millions)	2014			2013
	Balance as of January 1	$	132		$	139
	Accretion expense	2			2
	Changes in estimated cash flows (a)	(10		)	—
	Liabilities settled	(2		)	—
	Foreign currency translation	(2		)	(1		)
	Balance as of March 31	$	120		$	140

Accumulated_Other_Comprehensiv1

Accumulated Other Comprehensive Income (Loss) (Tables)	3 Months Ended
	Mar. 31, 2014
Equity [Abstract]	'
Schedule of accumulated other comprehensive income (loss)	'
	Changes in the balances of each component of AOCI for the three months ended March 31, 2014 and 2013 were as follows:
		Derivatives								Defined Benefit Plans						Foreign					AOCI
																Currency Translation
	(millions)	2014				2013				2014			2013			2014			2013		2014			2013
	Balance as of January 1	$	35			$	32			$	(32	)	$	(303	)	$	21		$	38	$	24		$	(233	)
	Other comprehensive income (loss) before reclassifications, net of tax	5				4				3			3			(4		)	—		4			7
	Less: Amounts reclassified from AOCI, net of tax (a)	2				—				3			(2		)	5			—		10			(2		)
	Net other comprehensive income (loss)	3				4				—			5			(9		)	—		(6		)	9
	Balance as of March 31	$	38			$	36			$	(32	)	$	(298	)	$	12		$	38	$	18		$	(224	)
				Three months ended				Three months ended
				31-Mar-14				31-Mar-13
	(a)	Derivatives
		Net reclassification from AOCI for cash flow hedges included in cost of products sold		$	2			$	1
		Income tax expense on reclassification from AOCI included in income tax expense (benefit)		—				(1		)
		Net amount reclassified from AOCI		$	2			$	—
		Defined Benefit Plans
		Net reclassification from AOCI for amortization of prior service cost included in cost of products sold		$	2			$	(2	)
		Net reclassification from AOCI for amortization of prior service cost included in selling and administrative expenses		1				—
		Income tax expense on reclassification from AOCI included in income tax expense (benefit)		—				—
		Net amount reclassified from AOCI		$	3			$	(2	)
		Foreign Currency Translation
		Net reclassification from AOCI for translation gains realized upon the deconsolidation of foreign subsidiaries included in selling and administrative expenses		$	5			$	—
		Income tax expense on reclassification from AOCI included in income tax expense (benefit)		—				—
		Net amount reclassified from AOCI		$	5			$	—

Equity_Method_Investments_Deta

Equity Method Investments (Details) (USD $)	Mar. 31, 2014	Dec. 31, 2013	Mar. 31, 2014	Feb. 27, 2014	Mar. 31, 2014	Dec. 31, 2013
In Millions, unless otherwise specified			USG Boral Building Products [Member]	USG Boral Building Products [Member]	Other Equity Method Investments [Member]	Other Equity Method Investments [Member]
Schedule of Equity Method Investments [Line Items]	'	'	'	'	'	'
Transaction costs included in equity method investment carrying value	'	'	$30	'	'	'
Equity method investments	$739	$73	$689	$676	$50	$73
Ownership percentage of equity method investment	'	'	'	50.00%	'	'

Equity_Method_Investments_Deta1

Equity Method Investments (Details 1) (USD $)	3 Months Ended
In Millions, unless otherwise specified	Mar. 31, 2014	Mar. 31, 2013
Schedule of Equity Method Investments [Line Items]	'	'
Income from equity method investments	$3	$0
USG Boral Building Products [Member]	'	'
Schedule of Equity Method Investments [Line Items]	'	'
Net sales	89	'
Gross profit	22	'
Net income	7	'
Net income attributable to parent	6	'
Income from equity method investments	3	'
Other Equity Method Investments [Member]	'	'
Schedule of Equity Method Investments [Line Items]	'	'
Income from equity method investments	$0	'

Equity_Method_Investments_Deta2

Equity Method Investments (Details Textual) (USD $)	0 Months Ended	3 Months Ended
In Millions, unless otherwise specified	Feb. 27, 2014	Mar. 31, 2014	Mar. 31, 2013	Dec. 31, 2013
Schedule of Equity Method Investments [Line Items]	'	'	'	'
Payments to acquire equity method investments	$513	'	'	'
Long-term debt	'	2,343	'	2,355
Equity method investments	'	739	'	73
Gain on deconsolidation of subsidiaries and consolidated joint ventures	'	27	0	'
Gain (loss) on revaluation of retained investment on deconsolidation	'	11	'	'
Weighted average discount rate	11.00%	'	'	'
Weighted average long-term growth rate	2.00%	'	'	'
Changes in AOCI - foreign currency translation	'	-4	0	'
Income from equity method investments	'	3	0	'
USG Boral Building Products [Member]	'	'	'	'
Schedule of Equity Method Investments [Line Items]	'	'	'	'
Ownership percentage of equity method investment	50.00%	'	'	'
Range of outcomes in contingent consideration arrangements, value, high	75	'	'	'
Equity method investments	676	689	'	'
Changes in AOCI - foreign currency translation	'	1	'	'
Income from equity method investments	'	3	'	'
Other Equity Method Investments [Member]	'	'	'	'
Schedule of Equity Method Investments [Line Items]	'	'	'	'
Equity method investments	'	50	'	73
Income from equity method investments	'	0	'	'
Performance First Three Years [Member] | Scenario, Forecast [Member]	'	'	'	'
Schedule of Equity Method Investments [Line Items]	'	'	'	'
Fair value of contingent liability for contingent consideration for equity method investment	'	23	'	'
Performance First Three Years [Member] | Scenario, Forecast [Member] | USG Boral Building Products [Member]	'	'	'	'
Schedule of Equity Method Investments [Line Items]	'	'	'	'
Range of outcomes in contingent consideration arrangements, value, high	25	'	'	'
Performance period for contingent consideration	'3 years	'	'	'
Performance First Five Years [Member] | Scenario, Forecast [Member] | USG Boral Building Products [Member]	'	'	'	'
Schedule of Equity Method Investments [Line Items]	'	'	'	'
Range of outcomes in contingent consideration arrangements, value, high	50	'	'	'
Performance period for contingent consideration	'5 years	'	'	'
Boral Limited [Member]	'	'	'	'
Schedule of Equity Method Investments [Line Items]	'	'	'	'
Ownership percentage by joint venture partner of equity method investment	50.00%	'	'	'
Five Point Eight Seven Five Percent Senior Notes Due Two Thousand Twenty One [Member]	'	'	'	'
Schedule of Equity Method Investments [Line Items]	'	'	'	'
Long-term debt	'	350	'	350
Debt instrument interest rate	'	'	'	5.88%
Base purchase price [Member]	'	'	'	'
Schedule of Equity Method Investments [Line Items]	'	'	'	'
Payments to acquire equity method investments	500	'	'	'
Adjustments to purchase price [Member] [Member]	'	'	'	'
Schedule of Equity Method Investments [Line Items]	'	'	'	'
Payments to acquire equity method investments	$13	'	'	'

Equity_Method_Investments_Pare

Equity Method Investments (Parentheticals) (Details)	Mar. 31, 2014	Dec. 31, 2013
Minimum [Member]	'	'
Schedule of Equity Method Investments [Line Items]	'	'
Ownership percentage of equity method investment	33.00%	33.00%
Maximum [Member]	'	'
Schedule of Equity Method Investments [Line Items]	'	'
Ownership percentage of equity method investment	50.00%	50.00%

Segments_Details

Segments (Details) (USD $)	3 Months Ended
In Millions, unless otherwise specified	Mar. 31, 2014	Mar. 31, 2013
Net Sales:	'	'
Net sales	$850	$814
Operating Profit (Loss):	'	'
Operating profit (loss)	66	49
North American Gypsum [Member]	'	'
Net Sales:	'	'
Net sales	544	509
Operating Profit (Loss):	'	'
Operating profit (loss)	65	46
Worldwide Ceilings [Member]	'	'
Net Sales:	'	'
Net sales	138	153
Operating Profit (Loss):	'	'
Operating profit (loss)	14	27
Building Products Distribution [Member]	'	'
Net Sales:	'	'
Net sales	300	281
Operating Profit (Loss):	'	'
Operating profit (loss)	1	-2
Corporate [Member]	'	'
Operating Profit (Loss):	'	'
Operating profit (loss)	-20	-18
Eliminations [Member]	'	'
Net Sales:	'	'
Net sales	-132	-129
Operating Profit (Loss):	'	'
Operating profit (loss)	$6	($4)

Earnings_Per_Share_Details

Earnings Per Share (Details) (USD $)	3 Months Ended
	Mar. 31, 2014	Mar. 31, 2013
Earnings Per Share [Abstract]	'	'
Net income attributable to parent	$45,000,000	$2,000,000
Effect of dilutive securities - RSUs, MSUs, performance shares and stock options	0	0
Effect of dilutive securities - 10% convertible senior notes	2,000,000	0
Effect of dilutive securities - Deferred compensation program for non-employee directors	0	0
Income available to shareholders	$47,000,000	$2,000,000
Average common shares	137,765,694	108,390,706
Dilutive RSUs, MSUs, performance shares and stock options	2,500,000	2,700,000
Common shares issuable upon conversion of our 10% convertible senior notes	6,600,000	0
Deferred shares associated with a deferred compensation program for non-employee directors	0	200,000
Average diluted common shares	146,920,819	111,332,621
Basic income per common share	$0.33	$0.02
Diluted income per common share	$0.32	$0.02

Earnings_Per_Share_Details_1

Earnings Per Share (Details 1)	3 Months Ended
In Millions, unless otherwise specified	Mar. 31, 2014	Mar. 31, 2013
Stock Compensation Plan [Member]	'	'
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]	'	'
Stock options, RSUs, MSUs, and performance shares	2.1	2.2
Ten Percent Convertible Senior Notes due Two Thousand Eighteen [Member] | Convertible Debt Securities [Member]	'	'
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]	'	'
Shares issuable upon conversion of convertible senior notes not included in computation of diluted loss per share	0	35.1

Earnings_Per_Share_Details_Tex

Earnings Per Share (Details Textual) (Ten Percent Convertible Senior Notes due Two Thousand Eighteen [Member], USD $)	3 Months Ended				1 Months Ended
In Millions, except Share data, unless otherwise specified	Dec. 31, 2013	Mar. 31, 2014	Mar. 31, 2014	Mar. 31, 2013	Apr. 30, 2014
			Convertible Debt Securities [Member]	Convertible Debt Securities [Member]	Subsequent Event [Member]
Earnings (Loss) Per Share [Line Items]	'	'	'	'	'
Debt conversion, original amount of debt	$325	'	'	'	$75
Interest rate of convertible senior notes	10.00%	10.00%	'	'	'
Debt conversion, shares issued for converted instrument	28,500,000	'	'	'	6,578,946
Shares issuable upon conversion of convertible senior notes not included in computation of diluted loss per share	'	'	0	35,100,000	'

Marketable_Securities_Details

Marketable Securities (Details) (USD $)	Mar. 31, 2014	Dec. 31, 2013
In Millions, unless otherwise specified
Investments in marketable securities	'	'
Marketable securities, amortized cost	$138	$142
Marketable securities, fair value	138	142
Corporate debt securities [Member]	'	'
Investments in marketable securities	'	'
Marketable securities, amortized cost	93	87
Marketable securities, fair value	93	87
U.S. government and agency debt securities [Member]	'	'
Investments in marketable securities	'	'
Marketable securities, amortized cost	8	12
Marketable securities, fair value	8	12
Asset-backed debt securities [Member]	'	'
Investments in marketable securities	'	'
Marketable securities, amortized cost	16	20
Marketable securities, fair value	16	20
Certificates of deposit [Member]	'	'
Investments in marketable securities	'	'
Marketable securities, amortized cost	16	17
Marketable securities, fair value	16	17
Municipal debt securities [Member]	'	'
Investments in marketable securities	'	'
Marketable securities, amortized cost	5	6
Marketable securities, fair value	$5	$6

Marketable_Securities_Details_

Marketable Securities (Details 1) (USD $)	Mar. 31, 2014	Dec. 31, 2013
In Millions, unless otherwise specified
Contractual maturities of marketable securities	'	'
Due in 1 year or less, amortized cost	$87	'
Due in 1 year or less, fair value	87	'
Due in 1-5 years, amortized cost	51	'
Due in 1-5 years, fair value	51	'
Marketable securities, amortized cost	138	142
Marketable securities, fair value	$138	$142

Marketable_Securities_Details_1

Marketable Securities (Details Textual) (USD $)	3 Months Ended
In Millions, unless otherwise specified	Mar. 31, 2014
Investments, Debt and Equity Securities [Abstract]	'
Sales and maturities of marketable securities	$53

Intangible_Assets_Details

Intangible Assets (Details) (USD $)	Mar. 31, 2014	Dec. 31, 2013
In Millions, unless otherwise specified
Intangible assets with definite lives	'	'
Gross carrying amount	$79	$79
Accumulated amortization	-56	-54
Net	23	25
Customer relationships [Member]	'	'
Intangible assets with definite lives	'	'
Gross carrying amount	70	70
Accumulated amortization	-50	-48
Net	20	22
Other intangible assets [Member]	'	'
Intangible assets with definite lives	'	'
Gross carrying amount	9	9
Accumulated amortization	-6	-6
Net	$3	$3

Intangible_Assets_Details_1

Intangible Assets (Details 1) (USD $)	Mar. 31, 2014
In Millions, unless otherwise specified
Estimated annual amortization expense intangible assets	'
Estimated future amortization expense, 2014	$5
Estimated future amortization expense, 2015	7
Estimated future amortization expense, 2016	7
Estimated future amortization expense, 2017	2
Estimated future amortization expense, 2018	1
Estimated future amortization expense, 2019 and thereafter	$1

Intangible_Assets_Details_2

Intangible Assets (Details 2) (USD $)	Mar. 31, 2014	Dec. 31, 2013
In Millions, unless otherwise specified
Intangible assets with indefinite lives	'	'
Gross carrying amount	$30	$30
Impairment charges	1	1
Net	29	29
Trade names [Member]	'	'
Intangible assets with indefinite lives	'	'
Gross carrying amount	22	22
Impairment charges	0	0
Net	22	22
Other intangible assets [Member]	'	'
Intangible assets with indefinite lives	'	'
Gross carrying amount	8	8
Impairment charges	1	1
Net	$7	$7

Intangible_Assets_Details_Text

Intangible Assets (Details Textual) (USD $)	3 Months Ended
In Millions, unless otherwise specified	Mar. 31, 2014	Mar. 31, 2013
Goodwill and Intangible Assets Disclosure [Abstract]	'	'
Amortization expense of intangible assets	$2	$2

Debt_Details

Debt (Details) (USD $)	Mar. 31, 2014	Dec. 31, 2013
In Millions, unless otherwise specified
Debt Instrument [Line Items]	'	'
Total debt	$2,343	$2,355
Current portion of long-term debt	63	63
Five Point Eight Seven Five Percent Senior Notes Due Two Thousand Twenty One [Member]	'	'
Debt Instrument [Line Items]	'	'
Total debt	350	350
Interest rate of convertible senior notes	'	5.88%
Six Point Three Percent Senior Notes due Two Thousand Sixteen [Member]	'	'
Debt Instrument [Line Items]	'	'
Total debt	500	500
Interest rate of convertible senior notes	6.30%	6.30%
Seven Point Seven Five Percent Senior Notes due Two Thousand Eighteen [Member]	'	'
Debt Instrument [Line Items]	'	'
Total debt	500	500
Interest rate of convertible senior notes	7.75%	7.75%
Seven Point Eight Seven Five Percent Senior Notes due Two Thousand Twenty [Member]	'	'
Debt Instrument [Line Items]	'	'
Total debt	249	249
Interest rate of convertible senior notes	7.88%	7.88%
Eight Point Three Seven Five Percent Senior Notes due Two Thousand Eighteen [Member]	'	'
Debt Instrument [Line Items]	'	'
Total debt	350	350
Interest rate of convertible senior notes	8.38%	8.38%
Nine Point Seven Five Percent Senior Notes due Two Thousand Fourteen [Member]	'	'
Debt Instrument [Line Items]	'	'
Total debt	59	59
Interest rate of convertible senior notes	9.75%	9.75%
Ten Percent Convertible Senior Notes due Two Thousand Eighteen [Member]	'	'
Debt Instrument [Line Items]	'	'
Total debt	72	72
Interest rate of convertible senior notes	10.00%	10.00%
Ship Mortgage Facility [Member]	'	'
Debt Instrument [Line Items]	'	'
Total debt	24	25
Current portion of long-term debt	4	4
Oman Credit Facilities [Member]	'	'
Debt Instrument [Line Items]	'	'
Total debt	0	11
Industrial Revenue Bonds [Member]	'	'
Debt Instrument [Line Items]	'	'
Total debt	$239	$239

Debt_Details_Textual

Debt (Details Textual) (USD $)	Mar. 31, 2014	Dec. 31, 2013	Mar. 31, 2014	Mar. 31, 2014	Mar. 31, 2014	Dec. 31, 2013	Dec. 31, 2013	Mar. 31, 2014	Apr. 30, 2014
In Millions, except Share data, unless otherwise specified			Credit Facility [Member]		Oman Credit Facilities [Member]	Oman Credit Facilities [Member]	Ten Percent Convertible Senior Notes due Two Thousand Eighteen [Member]	Ten Percent Convertible Senior Notes due Two Thousand Eighteen [Member]	Subsequent Event [Member]
									Ten Percent Convertible Senior Notes due Two Thousand Eighteen [Member]
Debt Instrument [Line Items]	'	'	'	'	'	'	'	'	'
Debt conversion, shares issued for converted instrument	'	'	'	'	'	'	28,500,000	'	6,578,946
Required minimum fixed charge coverage ratio per credit agreement covenant	'	'	1.1	'	'	'	'	'	'
Aggregate principal amount	'	'	$40	'	'	'	'	'	'
Line of credit facility rate applied aggregate revolving commitments activating fixed charge coverage ratio covenants	'	'	15.00%	'	'	'	'	'	'
Actual fixed charge coverage ratio	'	'	1.17	'	'	'	'	'	'
Amount of letters of credit outstanding	'	'	73	'	'	'	'	'	'
Borrowing available under credit facility	'	'	285	36	'	'	'	'	'
Outstanding lines of credit	'	'	0	0	'	'	'	'	'
Long-term debt	2,343	2,355	'	'	'	11	72	72	'
Line of credit facility increase in borrowing	'	'	'	'	3	'	'	'	'
Fair value of debt	$2,718	$2,659	'	'	'	'	'	'	'
Interest rate of convertible senior notes	'	'	'	'	'	'	10.00%	10.00%	'

Derivative_Instruments_Details

Derivative Instruments (Details) (USD $)	3 Months Ended
In Millions, unless otherwise specified	Mar. 31, 2014	Mar. 31, 2013
Derivative Instruments, Gain (Loss) [Line Items]	'	'
Amount of Gain or (Loss) Recognized in Other Comprehensive Income on Derivatives (Effective Portion)	$5	$4
Amount of Gain or (Loss) Reclassified from AOCI into Income (Effective Portion)	2	-1
Amount of Gain or (Loss) Recognized in Income On Derivatives	1	3
Designated as Hedging Instrument [Member] | Commodity contracts [Member] | Cash Flow Hedging [Member]	'	'
Derivative Instruments, Gain (Loss) [Line Items]	'	'
Amount of Gain or (Loss) Recognized in Other Comprehensive Income on Derivatives (Effective Portion)	3	2
Designated as Hedging Instrument [Member] | Commodity contracts [Member] | Cost of products sold [Member] | Cash Flow Hedging [Member]	'	'
Derivative Instruments, Gain (Loss) [Line Items]	'	'
Amount of Gain or (Loss) Reclassified from AOCI into Income (Effective Portion)	1	-1
Designated as Hedging Instrument [Member] | Foreign exchange contracts [Member] | Cash Flow Hedging [Member]	'	'
Derivative Instruments, Gain (Loss) [Line Items]	'	'
Amount of Gain or (Loss) Recognized in Other Comprehensive Income on Derivatives (Effective Portion)	2	2
Designated as Hedging Instrument [Member] | Foreign exchange contracts [Member] | Cost of products sold [Member] | Cash Flow Hedging [Member]	'	'
Derivative Instruments, Gain (Loss) [Line Items]	'	'
Amount of Gain or (Loss) Reclassified from AOCI into Income (Effective Portion)	1	0
Not Designated as Hedging Instrument [Member] | Commodity contracts [Member] | Cost of products sold [Member]	'	'
Derivative Instruments, Gain (Loss) [Line Items]	'	'
Amount of Gain or (Loss) Recognized in Income On Derivatives	$1	$3

Derivative_Instruments_Details1

Derivative Instruments (Details 1) (USD $)	Mar. 31, 2014	Dec. 31, 2013
In Millions, unless otherwise specified
Derivatives, Fair Value [Line Items]	'	'
Derivative Assets	$9	$5
Derivative Liabilities	2	0
Designated as Hedging Instrument [Member]	'	'
Derivatives, Fair Value [Line Items]	'	'
Derivative Assets	7	3
Derivative Liabilities	2	0
Not Designated as Hedging Instrument [Member]	'	'
Derivatives, Fair Value [Line Items]	'	'
Derivative Assets	2	2
Derivative Liabilities	0	0
Not Designated as Hedging Instrument [Member] | Commodity contracts [Member] | Other current assets [Member]	'	'
Derivatives, Fair Value [Line Items]	'	'
Derivative Assets	2	2
Not Designated as Hedging Instrument [Member] | Commodity contracts [Member] | Accrued expenses [Member]	'	'
Derivatives, Fair Value [Line Items]	'	'
Derivative Liabilities	0	0
Cash Flow Hedging [Member] | Designated as Hedging Instrument [Member] | Commodity contracts [Member] | Other current assets [Member]	'	'
Derivatives, Fair Value [Line Items]	'	'
Derivative Assets	5	2
Cash Flow Hedging [Member] | Designated as Hedging Instrument [Member] | Commodity contracts [Member] | Other assets [Member]	'	'
Derivatives, Fair Value [Line Items]	'	'
Derivative Assets	0	0
Cash Flow Hedging [Member] | Designated as Hedging Instrument [Member] | Commodity contracts [Member] | Accrued expenses [Member]	'	'
Derivatives, Fair Value [Line Items]	'	'
Derivative Liabilities	0	0
Cash Flow Hedging [Member] | Designated as Hedging Instrument [Member] | Commodity contracts [Member] | Other liabilities [Member]	'	'
Derivatives, Fair Value [Line Items]	'	'
Derivative Liabilities	2	0
Cash Flow Hedging [Member] | Designated as Hedging Instrument [Member] | Foreign exchange contracts [Member] | Other current assets [Member]	'	'
Derivatives, Fair Value [Line Items]	'	'
Derivative Assets	2	1
Cash Flow Hedging [Member] | Designated as Hedging Instrument [Member] | Foreign exchange contracts [Member] | Accrued expenses [Member]	'	'
Derivatives, Fair Value [Line Items]	'	'
Derivative Liabilities	$0	$0

Derivative_Instruments_Details2

Derivative Instruments (Details Textual) (USD $)	3 Months Ended
In Millions, unless otherwise specified	Mar. 31, 2014
Derivative Instruments (Textual) [Abstract]	'
Typical hedging period	'2 years
Net asset aggregate fair value	$7
Commodity contracts [Member]	'
Derivative Instruments (Textual) [Abstract]	'
Nonmonetary notional amount of derivatives	17,000,000
Loss on cash flow hedge ineffectiveness	0
Fair value of derivative instruments not designated as hedging instruments, asset	2
Foreign exchange contracts [Member]	'
Derivative Instruments (Textual) [Abstract]	'
Loss on cash flow hedge ineffectiveness	0
Notional amounts of foreign exchange forward contracts	87
Accumulated Net Gain (Loss) from Designated or Qualifying Cash Flow Hedges [Member] | Commodity contracts [Member]	'
Derivative Instruments (Textual) [Abstract]	'
Unrealized gain that remained in AOCI from cash flow hedges, net of tax	3
Accumulated Net Gain (Loss) from Designated or Qualifying Cash Flow Hedges [Member] | Foreign exchange contracts [Member]	'
Derivative Instruments (Textual) [Abstract]	'
Unrealized gain that remained in AOCI from cash flow hedges, net of tax	$2

Fair_Value_Measurements_Detail

Fair Value Measurements (Details) (USD $)	Mar. 31, 2014	Dec. 31, 2013
In Millions, unless otherwise specified
Assets and liabilities measured at fair value on a recurring basis	'	'
Cash equivalents	$94	$573
Marketable securities, fair value	138	142
Derivative Assets	9	5
Derivative Liability Fair Value Gross Liability	2	0
Corporate debt securities [Member]	'	'
Assets and liabilities measured at fair value on a recurring basis	'	'
Marketable securities, fair value	93	87
U.S. government and agency debt securities [Member]	'	'
Assets and liabilities measured at fair value on a recurring basis	'	'
Marketable securities, fair value	8	12
Asset-backed debt securities [Member]	'	'
Assets and liabilities measured at fair value on a recurring basis	'	'
Marketable securities, fair value	16	20
Certificates of deposit [Member]	'	'
Assets and liabilities measured at fair value on a recurring basis	'	'
Marketable securities, fair value	16	17
Municipal debt securities [Member]	'	'
Assets and liabilities measured at fair value on a recurring basis	'	'
Marketable securities, fair value	5	6
Quoted Prices In Active Markets for Identical Assets (Level 1) [Member]	'	'
Assets and liabilities measured at fair value on a recurring basis	'	'
Cash equivalents	72	549
Derivative Assets	0	0
Derivative Liability Fair Value Gross Liability	0	0
Quoted Prices In Active Markets for Identical Assets (Level 1) [Member] | Corporate debt securities [Member]	'	'
Assets and liabilities measured at fair value on a recurring basis	'	'
Marketable securities, fair value	0	0
Quoted Prices In Active Markets for Identical Assets (Level 1) [Member] | U.S. government and agency debt securities [Member]	'	'
Assets and liabilities measured at fair value on a recurring basis	'	'
Marketable securities, fair value	0	0
Quoted Prices In Active Markets for Identical Assets (Level 1) [Member] | Asset-backed debt securities [Member]	'	'
Assets and liabilities measured at fair value on a recurring basis	'	'
Marketable securities, fair value	0	0
Quoted Prices In Active Markets for Identical Assets (Level 1) [Member] | Certificates of deposit [Member]	'	'
Assets and liabilities measured at fair value on a recurring basis	'	'
Marketable securities, fair value	0	0
Quoted Prices In Active Markets for Identical Assets (Level 1) [Member] | Municipal debt securities [Member]	'	'
Assets and liabilities measured at fair value on a recurring basis	'	'
Marketable securities, fair value	0	0
Significant Other Observable Inputs (Level 2) [Member]	'	'
Assets and liabilities measured at fair value on a recurring basis	'	'
Cash equivalents	22	24
Derivative Assets	9	5
Derivative Liability Fair Value Gross Liability	2	0
Significant Other Observable Inputs (Level 2) [Member] | Corporate debt securities [Member]	'	'
Assets and liabilities measured at fair value on a recurring basis	'	'
Marketable securities, fair value	93	87
Significant Other Observable Inputs (Level 2) [Member] | U.S. government and agency debt securities [Member]	'	'
Assets and liabilities measured at fair value on a recurring basis	'	'
Marketable securities, fair value	8	12
Significant Other Observable Inputs (Level 2) [Member] | Asset-backed debt securities [Member]	'	'
Assets and liabilities measured at fair value on a recurring basis	'	'
Marketable securities, fair value	16	20
Significant Other Observable Inputs (Level 2) [Member] | Certificates of deposit [Member]	'	'
Assets and liabilities measured at fair value on a recurring basis	'	'
Marketable securities, fair value	16	17
Significant Other Observable Inputs (Level 2) [Member] | Municipal debt securities [Member]	'	'
Assets and liabilities measured at fair value on a recurring basis	'	'
Marketable securities, fair value	5	6
Significant Unobservable Inputs (Level 3) [Member]	'	'
Assets and liabilities measured at fair value on a recurring basis	'	'
Cash equivalents	0	0
Derivative Assets	0	0
Derivative Liability Fair Value Gross Liability	0	0
Significant Unobservable Inputs (Level 3) [Member] | Corporate debt securities [Member]	'	'
Assets and liabilities measured at fair value on a recurring basis	'	'
Marketable securities, fair value	0	0
Significant Unobservable Inputs (Level 3) [Member] | U.S. government and agency debt securities [Member]	'	'
Assets and liabilities measured at fair value on a recurring basis	'	'
Marketable securities, fair value	0	0
Significant Unobservable Inputs (Level 3) [Member] | Asset-backed debt securities [Member]	'	'
Assets and liabilities measured at fair value on a recurring basis	'	'
Marketable securities, fair value	0	0
Significant Unobservable Inputs (Level 3) [Member] | Certificates of deposit [Member]	'	'
Assets and liabilities measured at fair value on a recurring basis	'	'
Marketable securities, fair value	0	0
Significant Unobservable Inputs (Level 3) [Member] | Municipal debt securities [Member]	'	'
Assets and liabilities measured at fair value on a recurring basis	'	'
Marketable securities, fair value	$0	$0

Employee_Retirement_Plans_Deta

Employee Retirement Plans (Details) (USD $)	3 Months Ended
In Millions, unless otherwise specified	Mar. 31, 2014	Mar. 31, 2013
Pension [Member]	'	'
Components of net pension and postretirement benefits costs	'	'
Service cost of benefits earned	$9	$10
Interest cost on projected benefit obligation	16	16
Expected return on plan assets	-20	-19
Net amortization	6	11
Net (benefit) cost	11	18
Postretirement [Member]	'	'
Components of net pension and postretirement benefits costs	'	'
Service cost of benefits earned	1	1
Interest cost on projected benefit obligation	2	2
Net amortization	-9	-9
Net (benefit) cost	($6)	($6)

Employee_Retirement_Plans_Deta1

Employee Retirement Plans (Details Textual) (USD $)	3 Months Ended
In Millions, unless otherwise specified	Mar. 31, 2014
Pension [Member]	'
Defined Benefit Plan Disclosure [Line Items]	'
Estimated employer contributions in current fiscal year	$59
Canada [Member]	'
Defined Benefit Plan Disclosure [Line Items]	'
Contribution by employer	$5

ShareBased_Compensation_Detail

Share-Based Compensation (Details Textual) (USD $)	3 Months Ended
	Mar. 31, 2014
Market Share Units [Member]	'
Share Based Compensation [Abstract]	'
Awards granted	364,180
Vesting period	'3 years
Average fair value of shares granted	$40.20
Expected volatility	54.93%
Risk-free rate	0.63%
Expected term (in years)	'2 years 11 months 10 days
Expected dividends	$0
Performance Shares [Member]	'
Share Based Compensation [Abstract]	'
Awards granted	111,287
Vesting period	'3 years
Average fair value of shares granted	$46.46
Expected volatility	54.93%
Risk-free rate	0.63%
Expected term (in years)	'2 years 11 months 10 days
Expected dividends	$0
Restricted Stock Units (RSUs) [Member]	'
Share Based Compensation [Abstract]	'
Awards granted	55,000
Average fair value of shares granted	$33.53
Maximum [Member] | Market Share Units [Member]	'
Share Based Compensation [Abstract]	'
Maximum of range for number of shares earned	150.00%
Maximum [Member] | Performance Shares [Member]	'
Share Based Compensation [Abstract]	'
Maximum of range for number of shares earned	200.00%
Minimum [Member] | Market Share Units [Member]	'
Share Based Compensation [Abstract]	'
Minimum of range for number of shares earned	0.00%
Minimum [Member] | Performance Shares [Member]	'
Share Based Compensation [Abstract]	'
Minimum of range for number of shares earned	0.00%

Supplemental_Balance_Sheet_Inf2

Supplemental Balance Sheet Information (Details) (USD $)	Mar. 31, 2014	Dec. 31, 2013
In Millions, unless otherwise specified
Inventories	'	'
Finished goods and work in progress	$275	$270
Raw materials	57	62
Total	$332	$332

Supplemental_Balance_Sheet_Inf3

Supplemental Balance Sheet Information Supplemental Balance Sheet Information (Details 1) (USD $)	3 Months Ended
In Millions, unless otherwise specified	Mar. 31, 2014	Mar. 31, 2013
Asset Retirement Obligation, Roll Forward Analysis [Roll Forward]	'	'
Balance as of January 1	$132	$139
Accretion expense	2	2
Changes in estimated cash flows (a)	-10	0
Liabilities settled	2	0
Foreign currency translation	-2	-1
Balance as of March 31	$120	$140

Supplemental_Balance_Sheet_Inf4

Supplemental Balance Sheet Information (Details Textual) (USD $)	Mar. 31, 2014	Dec. 31, 2013
In Millions, unless otherwise specified
Supplemental Balance Sheet Information [Abstract]	'	'
Accrued interest	$52	$48

Accumulated_Other_Comprehensiv2

Accumulated Other Comprehensive Income (Loss) (Details) (USD $)	3 Months Ended
In Millions, unless otherwise specified	Mar. 31, 2014	Mar. 31, 2013
Accumulated Other Comprehensive Income (Loss) [Roll Forward]	'	'
Accumulated other comprehensive income (loss), balance as of January 1	$24	($233)
Other comprehensive income (loss), before reclassifications, net of tax	4	7
Less: Reclassification from accumulated other comprehensive income (loss), net of tax	10	-2
Net other comprehensive income (loss)	-6	9
Accumulated other comprehensive income (loss), balance as of March 31	18	-224
Reclassification Adjustment out of Accumulated Other Comprehensive Income [Abstract]	'	'
Cost of products sold	707	690
Selling and administrative expenses	77	73
Income tax expense (benefit)	5	-3
Net income	45	2
Derivatives [Member]	'	'
Accumulated Other Comprehensive Income (Loss) [Roll Forward]	'	'
Accumulated other comprehensive income (loss), balance as of January 1	35	32
Other comprehensive income (loss), before reclassifications, net of tax	5	4
Less: Reclassification from accumulated other comprehensive income (loss), net of tax	2	0
Net other comprehensive income (loss)	3	4
Accumulated other comprehensive income (loss), balance as of March 31	38	36
Derivatives [Member] | Reclassification out of Accumulated Other Comprehensive Income (Loss) [Member]	'	'
Reclassification Adjustment out of Accumulated Other Comprehensive Income [Abstract]	'	'
Cost of products sold	2	1
Income tax expense (benefit)	0	-1
Net income	2	0
Defined Benefit Plans [Member]	'	'
Accumulated Other Comprehensive Income (Loss) [Roll Forward]	'	'
Accumulated other comprehensive income (loss), balance as of January 1	-32	-303
Other comprehensive income (loss), before reclassifications, net of tax	3	3
Less: Reclassification from accumulated other comprehensive income (loss), net of tax	3	-2
Net other comprehensive income (loss)	0	5
Accumulated other comprehensive income (loss), balance as of March 31	-32	-298
Defined Benefit Plans [Member] | Reclassification out of Accumulated Other Comprehensive Income (Loss) [Member]	'	'
Reclassification Adjustment out of Accumulated Other Comprehensive Income [Abstract]	'	'
Cost of products sold	2	-2
Selling and administrative expenses	1	0
Income tax expense (benefit)	0	0
Net income	3	-2
Foreign Currency Translation [Member]	'	'
Accumulated Other Comprehensive Income (Loss) [Roll Forward]	'	'
Accumulated other comprehensive income (loss), balance as of January 1	21	38
Other comprehensive income (loss), before reclassifications, net of tax	-4	0
Less: Reclassification from accumulated other comprehensive income (loss), net of tax	5	0
Net other comprehensive income (loss)	-9	0
Accumulated other comprehensive income (loss), balance as of March 31	12	38
Foreign Currency Translation [Member] | Reclassification out of Accumulated Other Comprehensive Income (Loss) [Member]	'	'
Reclassification Adjustment out of Accumulated Other Comprehensive Income [Abstract]	'	'
Selling and administrative expenses	5	'
Income tax expense (benefit)	0	'
Net income	$5	'

Accumulated_Other_Comprehensiv3

Accumulated Other Comprehensive Income (Loss) (Details Textual) (USD $)	3 Months Ended
In Millions, unless otherwise specified	Mar. 31, 2014
Comprehensive Income (Loss) [Abstract]	'
Estimated after-tax gain on derivatives to be reclassified from AOCI to earnings within the next 12 months	$6

Oman_Investment_Details_Textua

Oman Investment (Details Textual) (USD $)	Mar. 31, 2014	Dec. 31, 2013	Mar. 31, 2014
In Millions, unless otherwise specified	USG-Zawawi Drywall LLC [Member]	Zawawi Gypsum LLC and USG-Zawawi Drywall LLC [Member]	Zawawi Gypsum LLC [Member]
		Co-venturer [Member]
Statement [Line Items]	'	'	'
Ownership percentage by parent in noncontrolling interest	50.00%	'	55.00%
Percentage of noncontrolling owners in VIE	50.00%	'	'
Notes payable to venture partner	'	$8	'
Noncontrolling Interest, Decrease from Deconsolidation	'	'	$24

Income_Taxes_Details_Textual

Income Taxes (Details Textual) (USD $)	3 Months Ended
In Millions, unless otherwise specified	Mar. 31, 2014	Mar. 31, 2013	Dec. 31, 2013
Income Taxes (Textual) [Abstract]	'	'	'
Income tax expense (benefit)	$5	($3)	'
Effective income tax rate	10.00%	'	'
Income (loss) before income taxes	50	-1	'
Federal net operating loss carryforwards	2,063	'	'
Federal alternative minimum tax credit carryforwards	45	'	'
Minimum taxable income needed to fully realize the U.S. federal net deferred tax assets	2,192	'	'
Foreign tax credit carryforwards	8	'	'
Deferred tax assets state, net operating loss and tax credit carryforwards	270	'	'
Gross deferred tax assets operating loss and tax credit carry forwards that will expire in current year	11	'	'
Deferred tax assets, foreign operating loss and tax credit carryforwards	2	'	'
Valuation allowance	983	'	995
Additional valuation allowance against deferred tax assets recorded	-12	'	'
Percentage of change in ownership	50.00%	'	'
Period of change in ownership	'3 years	'	'
Long-term tax-exempt rate	3.56%	'	'
Time period after the change in which amount of the limitation be increased or decreased by built-in gains or losses	'5 years	'	'
Approximate annual NOL utilization had an ownership change occurred	161	'	'
Due to Change in Realizability of Deferred Tax Asset for Alternative Minimum Tax Credits [Member]	'	'	'
Income Taxes (Textual) [Abstract]	'	'	'
Additional valuation allowance against deferred tax assets recorded	-10	'	'
Due to Change in Gross Value of Deferred Tax Assets [Member]	'	'	'
Income Taxes (Textual) [Abstract]	'	'	'
Additional valuation allowance against deferred tax assets recorded	-2	'	'
USG Boral Building Products [Member]	'	'	'
Income Taxes (Textual) [Abstract]	'	'	'
Income taxes expense withholding taxes on property contributed to equity method investment	$1	'	'

Litigation_Details_Textual

Litigation (Details Textual) (USD $)	Mar. 31, 2014
In Millions, unless otherwise specified
Commitments and Contingencies Disclosure [Abstract]	'
Accrual potential liability for environmental cleanup	$18

Subsequent_Event_Details_Textu

Subsequent Event (Details Textual) (USD $)	Mar. 31, 2014	Dec. 31, 2013	Apr. 17, 2014	Dec. 31, 2013	Mar. 31, 2014	Apr. 30, 2014	Mar. 31, 2014	Dec. 31, 2013	Apr. 17, 2014
In Millions, except Share data, unless otherwise specified			Subsequent Event [Member]	Ten Percent Convertible Senior Notes due Two Thousand Eighteen [Member]	Ten Percent Convertible Senior Notes due Two Thousand Eighteen [Member]	Ten Percent Convertible Senior Notes due Two Thousand Eighteen [Member]	Nine Point Seven Five Percent Senior Notes due Two Thousand Fourteen [Member]	Nine Point Seven Five Percent Senior Notes due Two Thousand Fourteen [Member]	Nine Point Seven Five Percent Senior Notes due Two Thousand Fourteen [Member]
						Subsequent Event [Member]			Subsequent Event [Member]
Debt Instrument [Line Items]	'	'	'	'	'	'	'	'	'
Gross long term debt	'	'	'	'	$75	'	'	'	'
Debt instrument interest rate	'	'	'	10.00%	10.00%	'	9.75%	9.75%	'
Long-term debt	2,343	2,355	'	72	72	'	59	59	59
Amount of minimum liquidity condition	'	'	500	'	'	'	'	'	'
Unamortized discount	'	'	'	'	3	'	'	'	'
Debt conversion, original amount of debt	'	'	'	$325	'	$75	'	'	'
Debt conversion, shares issued for converted instrument	'	'	'	28,500,000	'	6,578,946	'	'	'