Exit Activities (Tables)

3 Months Ended

Mar. 31, 2026

Restructuring and Related Activities [Abstract]

Schedule of Restructuring and Related Costs

The following table summarizes the costs incurred during the three months ended March 31, 2026 and 2025 related to these restructurings:


		Three Months Ended March 31,
In millions	Location in Statement of Operations	2026		2025
Asset Write-Offs and Start-Up Costs(a)	Business Combinations, Exit Activities and Other Special Items, Net	$	55	$	12
Severance Costs and Other(b)	Business Combinations, Exit Activities and Other Special Items, Net	18		2
Accelerated Depreciation	Cost of Sales	—		4
Total		$	73	$	18

(a) Costs incurred include non-cash write-offs for items such as machinery, supplies and inventory, offset by the net gain recognized on the sale of an exited property.

(b) Costs incurred include activities for post-employment benefits, retention bonuses, incentives and professional services (see Note 1. Business Combinations, Exit Activities and Other Special Charges, Net).

Schedule of Accrued Expenses Related to Restructuring

The following table summarizes the balance of accrued expenses related to restructuring:


In millions	Total
Balance at December 31, 2025	$	21
Costs Incurred(a)	17
Payments(b)	(11)
Adjustments(c)	(6)
Balance at March 31, 2026	$	21

(a) Related to severance and benefits costs incurred in connection with the Company's cost and production optimization initiatives.

(b) Includes approximately $8 million of payments related to the closure of the Company's East Angus, Québec recycled paperboard manufacturing facility in December 2025 and approximately $3 million of payments related to other severance and benefits costs included in Corporate and Other.