Significant Accounting Policies (Tables)

3 Months Ended

Mar. 31, 2026

Accounting Policies [Abstract]

Schedule of Accounting Standards Update and Change in Accounting Principle

The table below provides summaries of recently issued financial accounting standards.


Standard			Relevant Description			Effective Date for Solventum			Impact of Adoption


ASU No. 2024-03, Income Statement - Reporting Comprehensive Income - Expense Disaggregation Disclosures (Subtopic 220-40): Disaggregation of Income Statement Expenses			Issued in November 2024. Requires additional disclosure of the nature of expenses included in the income statement.			Year-end December 31, 2027			The Company is currently assessing the impact that the updated standard will have on financial statement disclosures.
ASU No. 2025-06, Intangibles—Goodwill and Other—Internal-Use Software (Subtopic 350-40): Targeted Improvements to the Accounting for Internal-Use Software			Issued September 2025. Updates existing accounting guidance regarding the capitalization of internal-use software costs.			January 1, 2026			The Company elected to early adopt this standard on a prospective basis. This early adoption did not have a material impact on the Company’s consolidated financial statements.