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RELATED PARTY TRANSACTIONS
 6 Months Ended
Jun. 30, 2026
Related Party Transactions [Abstract]  
RELATED PARTY TRANSACTIONS DISCLOSURE RELATED PARTY TRANSACTIONS
A summary of the Corporation's related party transactions can be found in Note 17 to the Consolidated Financial Statements included in the 2025 10-K.

Product and Services Agreements
The following table summarizes UCC’s transactions with TDCC and Diamond Infrastructure Solutions related to product and services agreements for the three and six months ended June 30, 2026 and 2025:

Product and Services Agreements TransactionsThree Months EndedSix Months Ended
In millionsJun 30, 2026Jun 30, 2025Jun 30, 2026Jun 30, 2025Income Statement Classification
Activity-based costs 1
$167 $181 $359 $362 Cost of sales
Commodity and raw material purchases 2
$294 $251 $548 $516 Cost of sales
Commission expense$5 $5 $10 $9 Sundry income (expense) - net
General administrative and overhead type services and service fee 3
$11 $17 $21 $36 Sundry income (expense) - net
1.Activity-based costs include short-term lease cost of $3 million and $7 million related to pipeline and site services for the three and six months ended June 30, 2026, respectively ($3 million and $7 million for the three and six months ended June 30, 2025, respectively), included in Lease Cost in Note 8.
2.Period-end balances on hand are included in inventory.
3.The decrease in services and the related service fee resulted from TDCC's periodic review of its cost allocations for global services.

Dividends and Distributions
The following table summarizes cash dividends declared and paid to TDCC for the three and six months ended June 30, 2026 and 2025:

Cash Dividends Declared and PaidThree Months EndedSix Months Ended
In millionsJun 30, 2026Jun 30, 2025Jun 30, 2026Jun 30, 2025
Cash dividends declared and paid$— $— $— $28 
In the first quarter of 2025, the Corporation received dividends from its related company investments of $4 million, recorded in "Sundry income (expense) - net" in the consolidated statements of income.