Restructuring Level 3 (Tables)

12 Months Ended

Dec. 31, 2013

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
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

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