GOODWILL AND OTHER INTANGIBLE ASSETS

3 Months Ended

Mar. 31, 2026

Goodwill and Intangible Assets Disclosure [Abstract]


5.			GOODWILL AND OTHER INTANGIBLE ASSETS

The Company tests goodwill and indefinite-lived intangible assets for impairment as of October 1st each year, or more frequently should circumstances change or events occur that would more likely than not reduce the fair value of a reporting unit below its carrying amount.

Goodwill

The changes in the net carrying amount of goodwill by segment are as follows:


(In millions)	Roofing		Insulation		Doors		Total
Gross carrying amount at December 31, 2025	$	661	$	1,620	$	1,515	$	3,796


Divestiture	—		—		(7)		(7)
Foreign currency translation	(1)		(12)		(3)		(16)

Gross carrying amount at March 31, 2026	660		1,608		1,505		3,773

Accumulated impairment losses at December 31, 2025	—		(982)		(1,135)		(2,117)

Foreign currency translation	—		8		—		8
Accumulated impairment losses at March 31, 2026	—		(974)		(1,135)		(2,109)

Balance, net of impairment at March 31, 2026	$	660	$	634	$	370	$	1,664

Other Intangible Assets

Other intangible assets consist of the following:


	March 31, 2026						December 31, 2025
(In millions)	Gross Carrying Amount		Accumulated Amortization		Net Carrying Amount		Gross Carrying Amount		Accumulated Amortization		Net Carrying Amount
Indefinite-lived trademarks and trade names	$	1,195	$	—	$	1,195	$	1,197	$	—	$	1,197
Amortizable intangible assets
Customer relationships	1,544		(453)		1,091		1,551		(431)		1,120
Technology	381		(249)		132		382		(241)		141
Trademarks and trade names	30		(7)		23		31		(7)		24
Other (a)	59		(2)		57		55		(2)		53
Total other intangible assets	$	3,209	$	(711)	$	2,498	$	3,216	$	(681)	$	2,535

(a) Other primarily includes emissions rights.

Indefinite-Lived Intangible Assets

As of March 31, 2026, there is one indefinite-lived intangible asset that was at an increased risk of impairment. This asset is used by our Doors segment and had a value of $156 million as of March 31, 2026.

Definite-Lived Intangible Assets

The Company amortizes the cost of other intangible assets over their estimated useful lives which, individually, range up to 25 years. The Company's future cash flows are not materially impacted by its ability to extend or renew agreements related to its amortizable intangible assets.

Amortization expense for intangible assets for the three months ended March 31, 2026 and 2025 was $34 million and $38 million, respectively. Amortization expense for intangible assets is estimated to be $100 million for the remainder of 2026.

The estimated amortization expense for intangible assets for the next five years is as follows:


(In millions)	Amortization

2027	$	126
2028	$	125
2029	$	110
2030	$	102
2031	$	101