v3.26.1
Revenue Recognition
6 Months Ended
Jun. 30, 2026
Revenue from Contract with Customer [Abstract]  
Revenue Recognition 3.  Revenue Recognition
Disaggregated Revenue
The following tables summarize our disaggregated revenue with unaffiliated customers by product type and segment for the three and
six months ended June 30, 2026 and 2025. Net sales are attributed to segments based on the location of production.
Three months ended June 30, 2026
North America
Europe, MEA
and APAC
LATAM
Total
Revenue by product:
Paper
$1,156
$386
$43
$1,585
Packaging
3,500
2,430
516
6,446
Total
$4,656
$2,816
$559
$8,031
Three months ended June 30, 2025
North America
Europe, MEA
and APAC
LATAM
Total
Revenue by product:
Paper
$1,092
$374
$50
$1,516
Packaging
3,560
2,399
465
6,424
Total
$4,652
$2,773
$515
$7,940
Six months ended June 30, 2026
North America
Europe, MEA
and APAC
LATAM
Total
Revenue by product:
Paper
$2,235
$776
$86
$3,097
Packaging
6,828
4,805
1,013
12,646
Total
$9,063
$5,581
$1,099
$15,743
Six months ended June 30, 2025
North America
Europe, MEA
and APAC
LATAM
Total
Revenue by product:
Paper
$2,218
$784
$96
$3,098
Packaging
7,012
4,565
921
12,498
Total
$9,230
$5,349
$1,017
$15,596
Packaging revenue is derived mainly from the sale of corrugated and consumer packaging products. The remainder of packaging
revenue is composed of bag-in-box, packaging solutions and other paper-based packaging products.
Revenue Contract Balances
Contract assets relate to the manufacture of certain products that have no alternative use to us, with right to payment for performance
completed to date on these products, including a reasonable profit. Contract assets are reduced when the customer takes title to the
goods and assumes the risks and rewards for the goods. Contract liabilities represent obligations to transfer goods or services to a
customer for which we have received consideration and are reduced once control of the goods is transferred to the customer.
On the Condensed Consolidated Balance Sheets, contract assets reported within “Other current assets” were $177 million and
$170 million at June 30, 2026 and December 31, 2025, respectively, and contract liabilities reported within “Other current liabilities”
were $13 million and $6 million at June 30, 2026 and December 31, 2025, respectively.