GOODWILL AND INTANGIBLE ASSETS (Tables)

9 Months Ended

Sep. 30, 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
Goodwill impairment	(557.6)		(142.2)		(699.8)
Foreign currency translation adjustment	0.2		—		0.2
Balance at September 30, 2020	$	1,275.3	$	144.8	$	1,420.1
Balance at January 1, 2021	$	1,275.3	$	144.9	$	1,420.2
Foreign currency translation adjustment	0.1		—		0.1
Balance at September 30, 2021	$	1,275.4	$	144.9	$	1,420.3

Schedule of Finite-Lived Intangible Assets

Intangible assets consisted of the following:

	September 30, 2021						December 31, 2020						September 30, 2020
	Gross Amount		Accumulated Amortization		Net		Gross Amount		Accumulated Amortization		Net		Gross Amount		Accumulated Amortization		Net
	($ in millions)
Customers, customer contracts and relationships	$	676.1	$	(347.8)	$	328.3	$	681.0	$	(312.5)	$	368.5	$	676.5	$	(299.2)	$	377.3
Trade name	—		—		—		—		—		—		7.1		(7.1)		—
Acquired technology	94.2		(75.1)		19.1		95.0		(65.3)		29.7		87.7		(61.3)		26.4
Other	1.8		(0.7)		1.1		1.8		(0.6)		1.2		1.8		(0.6)		1.2
Total intangible assets	$	772.1	$	(423.6)	$	348.5	$	777.8	$	(378.4)	$	399.4	$	773.1	$	(368.2)	$	404.9