v3.26.1
Related Party Disclosures (Tables)
 6 Months Ended
Jun. 30, 2026
Related Party Transactions [Abstract]  
Schedule of Related Party Transactions
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 Declared
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