Discontinued Operations (Tables)

9 Months Ended

Sep. 30, 2015

Discontinued Operations [Abstract]

Discontinued operations [Table Text Block]

The amounts included in Income from discontinued operations of the Berre refinery are summarized as follows:

		Three Months Ended				Nine Months Ended
		September 30,				September 30,
Millions of dollars		2015		2014		2015		2014
Sales and other operating revenues		$	- -	$	- -	$	1	$	1
Income (loss) from discontinued operations
	before income taxes	$	(4)	$	(4)	$	(6)	$	3
Provision (benefit) for income taxes			(1)		(1)		(3)		2
Income (loss) from discontinued operations,
	net of tax	$	(3)	$	(3)	$	(3)	$	1

The following table summarizes the changes in the accrual for the social plan for employees affected by the closure of the Berre refinery:

	Nine Months Ended
	September 30,
Millions of dollars	2015		2014
Beginning balance	$	26	$	42
Accretion expense		- -		1
Cash payments		(7)		(10)
Effect of exchange rate changes		(3)		(4)
Ending balance	$	16	$	29

There are no significant assets or liabilities related to the Berre refinery other than those discussed above.