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RESTRUCTURING (Tables)

3 Months Ended

Mar. 31, 2012

Restructuring and Related Activities [Abstract]

2012 Restructuring Charges by Operating Segments [Table Text Block]



2012 Restructuring Charges by Operating Segment
In millions	Costs associated with Exit or Disposal Activities		Severance Costs		Impairment of Long-Lived Assets and Other Assets		Total
Electronic and Functional Materials	$	—	$	—	$	17	$	17
Coatings and Infrastructure Solutions	4		—		37		41
Performance Materials	146		—		40		186
Corporate	—		113		—		113
Total	$	150	$	113	$	94	$	357

2012 Restructuring Activities [Table Text Block]



2012 Restructuring Activities
In millions	Costs associated with Exit or Disposal Activities		Severance Costs		Impairment of Long-Lived Assets and Other Assets			Total
Restructuring charges recognized in the first quarter of 2012	$	150	$	113	$	94		$	357
Charges against the reserve	—		—		(94		)	(94		)
Reserve balance at Mar 31, 2012	$	150	$	113	$	—		$	263

- Definition

Tabular disclosure of restructuring and related costs by type of restructuring including the description of the restructuring costs, such as the expected cost; the costs incurred during the period; the cumulative costs incurred as of the balance sheet date; the income statement caption within which the restructuring charges recognized for the period are included; and changes to an entity's restructuring reserve that occurred during the period associated with the exit from or disposal of business activities or restructurings for each major type of cost.

+ References+ Details

- Definition

Tabular disclosure of an entity's restructuring reserve that occurred during the period associated with the exit from or disposal of business activities or restructurings for each major type of cost. This element may also include a description of any reversal and other adjustment made during the period to the amount of an accrued liability for restructuring activities. This element may be used to encapsulate the roll forward presentations of an entity's restructuring reserve by type of cost and in total, and explanation of changes that occurred in the period.

+ References+ Details