v3.26.1
TRANSFORMATION, INTEGRATION AND OTHER CHARGES (Tables)
 6 Months Ended
Jun. 30, 2026
Restructuring and Related Activities [Abstract]  
Schedule of Reclassification of Prior-Period Amounts
The following table represents reclassification of prior-period amounts to Transformation, integration and other charges:
Reclassification of Prior-Period Amounts
Three Months Ended
June 30, 2025		Six Months Ended
June 30, 2025
In millions
Restructuring and asset related charges – net$2 $19 
Acquisition, integration and separation costs— — 
Transformation, integration and other charges (recast)$2 $19 
Transformation, Restructuring, and Related Costs
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
June 30,		Six Months Ended
June 30,
In millions2026202520262025
Pre-Separation restructuring programs1
Severance$1 $2 $— $19 
Total Pre-Separation restructuring programs$1 $2 $— $19 
Qnity Transformation Plan
IT independence 2
$24 $— $48 $— 
Transformation initiative charges2
8 — 10 — 
Integration and other 2
3 — 6 — 
Severance 3
2 — 2 — 
Asset related charges 4
4 — 4 — 
Total Qnity Transformation Plan$41 $— $70 $— 
Total Transformation, integration and other charges$42 $2 $70 $19 
1. This activity represents charges and credits related to DuPont-approved restructuring programs initiated prior to the Separation.
2. Charges primarily consist of external advisory services, professional fees, program management costs, internal program labor, and other operating expenses that are incremental and directly attributable to the Company’s transformation and separation activities. Internal program labor represents payroll costs for employees predominantly dedicated to the transformation and separation initiatives and reflects costs that are incremental to the Company’s normal operating activities.
3. Severance costs represent employee‑related termination benefits associated with workforce actions taken under the Company’s transformation plan, which are intended to drive structural cost reductions and operational efficiencies.
4. Asset related charges represent non-cash charges associated with the write-off or impairment of assets no longer expected to provide future economic benefit as a result of the Company's transformation initiatives.