Restructuring Level 3 (Tables)

12 Months Ended

Dec. 31, 2012

Restructuring and Related Activities [Abstract]

Schedule of Restructuring and Related Costs [Table Text Block]

The following table summarizes restructuring information by reporting segment:

	Epoxy, Phenolic and Coating Resins			Forest Products Resins			Corporate and Other			Total
Cumulative restructuring costs incurred through December 31, 2010	$	43		$	5		$	7		$	55
Accrued liability at December 31, 2009	$	15		$	2		$	3		$	20
Restructuring charges	14			1			—			15
Payments	(24		)	(2		)	(2		)	(28		)
Accrued liability at December 31, 2010	$	5		$	1		$	1		$	7

The following table summarizes restructuring information by type of cost:

	Workforce Reductions			Site Closure Costs			Other Projects		Total
Restructuring costs expected to be incurred	$	25		$	9		$	1	$	35
Cumulative restructuring costs incurred through December 31, 2012	$	22		$	9		$	—	$	31
Accrued liability at December 31, 2011	$	6		$	—		$	—	$	6
Restructuring charges	16			9			—		25
Payments	(13		)	(9		)	—		(22		)
Accrued liability at December 31, 2012	$	9		$	—		$	—	$	9

The following table summarizes restructuring information by type of cost:

	Workforce Reductions			Site Closure Costs			Other Projects			Total
Cumulative restructuring costs incurred through December 31, 2010	$	46		$	5		$	4		$	55
Accrued liability at December 31, 2009	$	20		$	—		$	—		$	20
Restructuring charges	10			3			2			15
Payments	(23		)	(3		)	(2		)	(28		)
Accrued liability at December 31, 2010	$	7		$	—		$	—		$	7

The following table summarizes restructuring information by reporting segment:

	Epoxy, Phenolic and Coating Resins			Forest Products Resins			Corporate and Other			Total
Restructuring costs expected to be incurred	$	13		$	20		$	2		$	35
Cumulative restructuring costs incurred through December 31, 2012	$	12		$	19		$	—		$	31
Accrued liability at December 31, 2011	$	1		$	2		$	3		$	6
Restructuring charges (releases)	11			17			(3		)	25
Payments	(5		)	(17		)	—			(22		)
Accrued liability at December 31, 2012	$	7		$	2		$	—		$	9