GOODWILL AND INTANGIBLES (Tables)

3 Months Ended

Mar. 31, 2021

Goodwill and Intangible Assets Disclosure [Abstract]

Schedule of Goodwill

Changes in the carrying value of goodwill were as follows:

	Chlor Alkali Products and Vinyls		Epoxy		Total
	($ in millions)
Balance at January 1, 2020	$	1,832.7	$	287.0	$	2,119.7
Foreign currency translation adjustment	(0.1)		—		(0.1)
Balance at March 31, 2020	$	1,832.6	$	287.0	$	2,119.6
Balance at January 1, 2021(1)	$	1,275.3	$	144.9	$	1,420.2
Foreign currency translation adjustment	(0.1)		—		(0.1)
Balance at March 31, 2021(1)	$	1,275.2	$	144.9	$	1,420.1

(1)     The Chlor Alkali Products and Vinyls, Epoxy and total goodwill balances are net of $557.6 million, $142.2 million and $699.8 million of accumulated impairment losses recorded during the third quarter of 2020.

Schedule of Finite-Lived Intangible Assets

Intangible assets consisted of the following:

	March 31, 2021						December 31, 2020						March 31, 2020
	Gross Amount		Accumulated Amortization		Net		Gross Amount		Accumulated Amortization		Net		Gross Amount		Accumulated Amortization		Net
	($ in millions)
Customers, customer contracts and relationships	$	677.2	$	(323.5)	$	353.7	$	681.0	$	(312.5)	$	368.5	$	671.7	$	(272.5)	$	399.2
Trade name	—		—		—		—		—		—		7.0		(6.3)		0.7
Acquired technology	94.3		(68.2)		26.1		95.0		(65.3)		29.7		84.8		(54.5)		30.3
Other	1.8		(0.6)		1.2		1.8		(0.6)		1.2		1.8		(0.6)		1.2
Total intangible assets	$	773.3	$	(392.3)	$	381.0	$	777.8	$	(378.4)	$	399.4	$	765.3	$	(333.9)	$	431.4