SEGMENT INFORMATION

12 Months Ended

Dec. 31, 2016

Segment Reporting [Abstract]

SEGMENT INFORMATION

SEGMENT INFORMATION

We define segment results as income (loss) from continuing operations before interest expense, interest income, other operating income, other income (expense) and income taxes, and include the results of non-consolidated affiliates.  Consistent with the guidance in ASC 280 “Segment Reporting” (ASC 280), we have determined it is appropriate to include the operating results of non-consolidated affiliates in the relevant segment financial results. Beginning in the fourth quarter of 2015, we modified our reportable segments due to changes in our organization resulting from the Acquisition. We have three operating segments: Chlor Alkali Products and Vinyls, Epoxy and Winchester. For segment reporting purposes, the Acquired Business’s Global Epoxy operating results comprise the Epoxy segment and the Acquired Chlor Alkali Business operating results combined with our former Chlor Alkali Products and Chemical Distribution segments comprise the Chlor Alkali Products and Vinyls segment. This reporting structure has been retrospectively applied to financial results for all periods presented. The three operating segments reflect the organization used by our management for purposes of allocating resources and assessing performance. Chlorine used in our Epoxy segment is transferred at cost from the Chlor Alkali Products and Vinyls segment. Sales and profits are recognized in the Chlor Alkali Products and Vinyls segment for all caustic soda generated and sold by Olin.

	Years ended December 31,
	2016			2015			2014
Sales:	($ in millions)
Chlor Alkali Products and Vinyls	$	2,999.3		$	1,713.4		$	1,502.8
Epoxy	1,822.0			429.6			—
Winchester	729.3			711.4			738.4
Total sales	$	5,550.6		$	2,854.4		$	2,241.2
Income (loss) from continuing operations before taxes:
Chlor Alkali Products and Vinyls	$	224.9		$	115.5		$	130.1
Epoxy	15.4			(7.5		)	—
Winchester	120.9			115.6			127.3
Corporate/Other	(55.8		)	(40.6		)	(33.8		)
Restructuring charges	(112.9		)	(2.7		)	(15.7		)
Acquisition-related costs	(48.8		)	(123.4		)	(4.2		)
Other operating income	10.6			45.7			1.5
Interest expense	(191.9		)	(97.0		)	(43.8		)
Interest income	3.4			1.1			1.3
Income (loss) from continuing operations before taxes	$	(34.2	)	$	6.7		$	162.7
Earnings of non-consolidated affiliates:
Chlor Alkali Products and Vinyls	$	1.7		$	1.7		$	1.7
Depreciation and amortization expense:
Chlor Alkali Products and Vinyls	$	418.1		$	186.1		$	119.4
Epoxy	90.0			20.9			—
Winchester	18.5			17.4			16.3
Corporate/Other	6.9			4.5			3.4
Total depreciation and amortization expense	$	533.5		$	228.9		$	139.1
Capital spending:
Chlor Alkali Products and Vinyls	$	195.1		$	94.5		$	49.6
Epoxy	45.4			7.7			—
Winchester	19.5			25.6			21.4
Corporate/Other	18.0			3.1			0.8
Total capital spending	$	278.0		$	130.9		$	71.8

	December 31,
	2016		2015
Assets:	($ in millions)
Chlor Alkali Products and Vinyls	$	6,521.4	$	6,690.7
Epoxy	1,514.3		1,591.2
Winchester	424.0		411.9
Corporate/Other	302.9		595.1
Total assets	$	8,762.6	$	9,288.9
Investments—affiliated companies (at equity):
Chlor Alkali Products and Vinyls	$	26.7	$	25.0

Segment assets include only those assets which are directly identifiable to an operating segment.  Assets of the corporate/other segment include primarily such items as cash and cash equivalents, deferred taxes, restricted cash and other assets.

	Years ended December 31,
Geographic Data	2016		2015		2014
Sales:	($ in millions)
United States	$	3,356.8	$	2,208.5	$	2,051.4
Foreign	2,193.8		645.9		189.8
Total sales	$	5,550.6	$	2,854.4	$	2,241.2

	December 31,
	2016		2015
Long-lived assets:	($ in millions)
United States	$	3,352.2	$	3,561.7
Foreign	352.7		391.7
Total long-lived assets	$	3,704.9	$	3,953.4

Sales are attributed to geographic areas based on customer location and long-lived assets are attributed to geographic areas based on asset location.