v3.26.1
RESTRUCTURING AND OTHER COSTS
 3 Months Ended
Mar. 31, 2026
Restructuring and Related Activities [Abstract]  
RESTRUCTURING AND OTHER COSTS RESTRUCTURING AND OTHER COSTS
Restructuring and other costs were recorded in the Consolidated Statements of Operations as follows:
Three Months Ended March 31,
(in millions)20262025
Selling, general, and administrative expenses— 1 
Restructuring and other costs67 9 
Total restructuring and other costs$67 $10 
        

Restructuring and other costs of $67 million recorded in the three months ended March 31, 2026 consisted primarily of employee severance benefits and other restructuring costs for various restructuring actions, including for the plan approved by the Board of Directors of the Company on February 24, 2026 (the “2026 Plan”).

With the 2026 Plan, the Company seeks to improve operational performance and drive stockholder value creation. As of March 31, 2026, the Company has incurred $60 million in non-recurring restructuring charges under the 2026 Plan, primarily related to severance payments, employee benefits, and employee transition. In total, the Company expects to incur non-recurring charges in the approximate range of $60 million to $65 million related to the 2026 Plan, the majority of which will be expensed and paid in cash in 2026 and 2027.

The liabilities associated with the Company’s restructuring plans are recorded in Accrued liabilities and Other noncurrent liabilities in the Consolidated Balance Sheets. Activity in the Company’s restructuring accruals at March 31, 2026 was as follows:
Severance
(in millions)2024 and Prior Plans2026 PlanOther ActionsTotal
Balance at December 31, 2025$3 $— $7 $10 
Provisions— 59 4 63 
Amounts applied(1)(3)(2)(6)
Balance at March 31, 2026$2 $56 $9 $67 
Other Restructuring Costs
(in millions)2024 and Prior Plans2026 PlanOther ActionsTotal
Balance at December 31, 2025$— $— $2 $2 
Provisions— 1 3 4 
Amounts applied— — (4)(4)
Balance at March 31, 2026$— $1 $1 $2 
The cumulative amounts for the provisions and adjustments and amounts applied for all the plans by segment were as follows:
(in millions)December 31, 2025ProvisionsAmounts
Applied		Change in EstimatesMarch 31, 2026
Connected Technology Solutions$1 $23 $(2)$— $22 
Essential Dental Solutions4 17 (3)— 18 
Orthodontic and Implant Solutions3 21 (4)— 20 
Wellspect Healthcare2 1 — — 3 
All Other2 5 (1)— 6 
Total$12 $67 $(10)$— $69