Restructuring Income/Costs (Tables)

3 Months Ended

Mar. 31, 2026

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.