COMMITMENTS AND CONTINGENT LIABILITIES (Tables)

3 Months Ended

Mar. 31, 2026

Commitments and Contingencies Disclosure [Abstract]

Schedule of Indemnified Liabilities Related to the MOU

In connection with the MOU and the Agreements, the Company has recognized the following indemnification liabilities related to eligible PFAS costs:


Indemnification Related Liabilities Associated with the MOU
In millions	March 31, 2026		December 31, 2025		Balance Sheet Classification
Current indemnification liabilities	$	49	$	68	Accrued and other current liabilities
Long-term indemnification liabilities	113		117		Other noncurrent obligations
Total indemnification liabilities accrued under the MOU 1, 2	$	162	$	185

1.As of March 31, 2026 and December 31, 2025, total indemnification liabilities accrued include $102 million and $109 million, respectively, related to Chemours environmental remediation activities at their site in Fayetteville, North Carolina under the Consent Order between Chemours and the North Carolina Department of Environmental Quality. This excludes amounts related to the State of New Jersey matters discussed further below.

2.As of March 31, 2026 and December 31, 2025, DuPont has recorded an indemnification asset of $77 million and $75 million, respectively, net of taxes, for Qnity's applicable percentage of liabilities associated with the MOU.

Schedule of Environmental Accrued Obligations

The accrued environmental obligations include the following:


Environmental Accrued Obligations
In millions	March 31, 2026		December 31, 2025		Potential exposure above the amount accrued 1
Environmental remediation liabilities not subject to indemnity	$	31	$	32	$	109

Environmental remediation indemnified related liabilities:
Indemnifications related to Dow, Corteva, and Qnity 2	88		87		159
MOU related obligations (discussed above) 3	126		134		44
Other environmental indemnifications	1		—		2
Total environmental related liabilities	$	246	$	253	$	314

1.The environmental accrual represents management’s best estimate of the costs for remediation and restoration with respect to environmental matters, although it is reasonably possible that the ultimate cost with respect to these particular matters could range above the amount accrued as of March 31, 2026.

2.Pursuant to the DWDP Separation and Distribution Agreement and Letter Agreement, the Company is required to indemnify DWDP and Corteva, and pursuant to the Electronics Separation and Distribution Agreement, Qnity, for certain clean-up responsibilities and associated remediation costs.

3.The MOU related obligations include the Company's estimate of its liability under the MOU for remediation activities based on the current regulatory environment.