GOODWILL AND INTANGIBLE ASSETS (Tables)

12 Months Ended

Dec. 31, 2023

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		Winchester		Total
Goodwill	($ in millions)
Balance at January 1, 2022(1)	$	1,275.6	$	145.0	$	—	$	1,420.6
Foreign currency translation adjustment	0.2		0.1		—		0.3
Balance at December 31, 2022(1)	1,275.8		145.1		—		1,420.9
Goodwill acquired during the year	—		—		2.7		2.7
Foreign currency translation adjustment	0.3		0.1		—		0.4
Balance at December 31, 2023(1)	$	1,276.1	$	145.2	$	2.7	$	1,424.0

(1)    Includes cumulative goodwill impairment of $557.6 million and $142.2 million in Chlor Alkali Products and Vinyls and Epoxy, respectively.

Schedule of Finite-Lived Intangible Assets

Intangible assets consisted of the following:

		December 31,
		2023						2022
	Useful Lives	Gross Amount		Accumulated Amortization		Net		Gross Amount		Accumulated Amortization		Net
Intangible Assets		($ in millions)
Customers, customer contracts and relationships	10-15 Years	$	671.7	$	(437.5)	$	234.2	$	669.1	$	(401.2)	$	267.9
Trade names	7 Years	3.6		(0.2)		3.4		—		—		—
Acquired technology	4-7 Years	94.4		(90.4)		4.0		93.1		(88.3)		4.8
Other	10 Years	4.9		(0.7)		4.2		1.8		(0.7)		1.1
Total intangible assets		$	774.6	$	(528.8)	$	245.8	$	764.0	$	(490.2)	$	273.8