v3.25.3
Related Party Disclosures (Tables)
 9 Months Ended
Sep. 30, 2025
Related Party Transactions [Abstract]  
Schedule of Related Party Transactions
The following table summarizes UCC’s transactions with TDCC and a TDCC subsidiary related to product and services agreements for the three and nine months ended September 30, 2025 and 2024:

Product and Services Agreements TransactionsThree Months EndedNine Months Ended
Sep 30, 2025Sep 30, 2024Sep 30, 2025Sep 30, 2024Income Statement Classification
In millions
Activity-based costs 1
$169 $154 $531 $445 Cost of sales
Commodity and raw material purchases 2
$287 $229 $803 $728 Cost of sales
Commission expense$5 $5 $14 $15 Sundry income (expense) - net
General administrative and overhead type services and service fee 3
$17 $14 $53 $40 Sundry income (expense) - net
1.Activity-based costs include short-term lease cost of $4 million and $11 million related to pipeline and site services for the three and nine months ended September 30, 2025, respectively ($4 million and $11 million for the three and nine months ended September 30, 2024, respectively), included in Lease Cost in Note 8. The increase in activity-based costs was primarily due to planned maintenance turnaround activity and higher feedstock and energy costs.
2.Period-end balances on hand are included in inventory.
3.The increase in services and fees resulted from TDCC's periodic review of its cost allocation for global services.
Dividends Declared
The following table summarizes cash dividends declared and paid to TDCC for the three and nine months ended September 30, 2025 and 2024:

Cash Dividends Declared and PaidThree Months EndedNine Months Ended
Sep 30, 2025Sep 30, 2024Sep 30, 2025Sep 30, 2024
In millions
Cash dividends declared and paid$— $42 $28 $228