RESTRUCTURING, ACQUISITION AND DIVESTITURE-RELATED COSTS (Tables)

3 Months Ended

Mar. 31, 2026

Restructuring and Related Activities [Abstract]

The following table presents the impact and respective location of total restructuring on the Consolidated Statements of Earnings From Continuing Operations, which are included within Corporate, Other and Eliminations:


		Three Months Ended March 31,
(In millions)	Location	2026		2025
Accelerated depreciation	Cost of sales	$	(3)	$	—
Other exit costs	Cost of sales	(5)		—

Severance	Other expense, net	(32)		(2)
Other exit costs	Other expense, net	(6)		(1)
Total Restructuring Costs		$	(46)	$	(3)

Schedule of Restructuring Reserve by Type of Cost

The following tables summarize the status of the unpaid liabilities from the Company’s restructuring activities:


	March 31, 2026
(In millions)	Building Materials Business Sale		Acquisition-related Restructuring		Global Composites Restructuring		European Operating Structure Optimization		Roofing Integration Restructuring		Global Corporate Restructuring
Balance at December 31, 2025	$	—	$	11	$	10	$	—	$	1	$	—
Restructuring costs	—		13		—		—		1		32
Payments	—		(7)		(4)		—		(1)		(2)
Accelerated depreciation and other non-cash items	—		(12)		—		—		(1)		—
Balance at March 31, 2026	$	—	$	5	$	6	$	—	$	—	$	30
Cumulative charges incurred	$	4	$	122	$	40	$	12	$	9	$	32

As of March 31, 2026, the remaining liability balance was primarily comprised of $41 million related to severance, which the Company expects to pay over the next twelve months.


	March 31, 2025
(In millions)	Building Materials Business Sale		Acquisition-related Restructuring		Global Composites Restructuring		European Operating Structure Optimization
Balance at December 31, 2024	$	6	$	3	$	14	$	5
Restructuring costs	—		4		—		(1)
Payments	—		(4)		(1)		(1)
Accelerated depreciation and other non-cash items	—		—		—		(1)
Balance at March 31, 2025	$	6	$	3	$	13	$	2
Cumulative charges incurred	$	6	$	59	$	33	$	14