The following table presents the components of Transformation, integration and other charges by major cost category. Amounts include costs recognized under ASC 420 (exit and disposal activities), ASC 712 (compensation – nonretirement postemployment benefits), ASC 360 (asset impairments), and other transformation and integration costs. | | | | | | | | | Transformation, Integration and Other Charges by Cost Category | Three Months Ended
March 31, | | In millions | 2026 | 2025 | Pre-Separation restructuring programs1 | | | | | | | | | | Severance | $ | (1) | | $ | 17 | | | Asset related charges | — | | — | | | Total Pre-Separation restructuring programs | $ | (1) | | $ | 17 | | | Qnity Transformation Plan | | | | | | | | | | | | IT independence 2 | $ | 24 | | $ | — | | Integration and other 2 | 3 | | — | | Transformation initiative charges2 | 2 | | — | | | Total Qnity Transformation Plan | $ | 29 | | $ | — | | | Total transformation, integration and other charges (recast) | $ | 28 | | $ | 17 | |
1. This activity represents charges and credits related to DuPont-approved restructuring programs initiated prior to the Separation. |