Our accounting for employee separations is dependent upon how the particular program is designed. For voluntary programs, we recognize eligible separation costs at the time of employee acceptance unless the acceptance requires explicit approval by the company. For involuntary programs, we recognize eligible costs when management has approved the program, the affected employees have been properly notified and the costs are estimable.

Restructuring costs for the three months ended March 31, 2026 and 2025 were as follows:



(Millions of dollars)	Three Months Ended March 31,
		2026		2025
Employee separations 1		$	35	$	17




Other 2		6		16
Total restructuring (income) costs		$	41	$	33


1 Recognized in Other operating (income) expenses.
2 Represents costs related to our restructuring programs, primarily for inventory write-downs, project management, contract termination and equipment relocation, all of which are primarily included in Cost of goods sold.

The restructuring costs for the three months ended March 31, 2026 and 2025 were related to restructuring actions across the company.