Supplemental Cash Flow Statement and Other Disclosures

3 Months Ended

Mar. 31, 2026

Supplemental Cash Flow Statement and Other Disclosures

Supplemental Cash Flow Statement and Other Disclosures

7.	Supplemental Cash Flow Statement and Other Disclosures


		March 31,
($ in millions)		2026			2025

Beginning of period:
Cash and cash equivalents		$	1,212		$	885
Current restricted cash (included in other current assets)			7			8
Noncurrent restricted cash (included in other assets)			2			6
Cash reported in current assets held for sale			—			32
Total cash, cash equivalents and restricted cash		$	1,221		$	931

End of period:
Cash and cash equivalents		$	730		$	449
Current restricted cash (included in other current assets)			17			7
Noncurrent restricted cash (included in other assets)			2			6
Cash reported in current assets held for sale			—			5
Total cash, cash equivalents and restricted cash		$	749		$	467

The company’s restricted cash is primarily related to receivables factoring programs and represents amounts collected from customers that have not yet been remitted to the banks as of the end of the reporting period. Restricted cash also relates to consideration owed for business acquisitions.

Noncash investing activities include the acquisition of property, plant and equipment (PP&E) for which payment has not been made. These noncash capital expenditures are excluded from the unaudited condensed consolidated statements of cash flows. A summary of the PP&E acquired but not yet paid, is as follows:


		March 31,
($ in millions)		2026			2025

Beginning of period:
PP&E acquired but not yet paid		$	161		$	96

End of period:
PP&E acquired but not yet paid		$	156		$	74

Supplier Finance Programs

The amount of obligations outstanding that the company confirmed as valid to the financial institutions under the company's regional supplier finance programs was $229 million and $424 million at March 31, 2026, and December 31, 2025, respectively. These amounts are classified within accounts payable on the unaudited condensed consolidated

balance sheets, and the associated payments are reflected in the cash flows from operating activities section of the unaudited condensed consolidated statements of cash flows.