v3.26.1
Revenue from Contracts With Customers
6 Months Ended
Jun. 30, 2026
Revenue from Contracts with Customers  
Revenue from Contracts with Customers

5.     Revenue from Contracts with Customers

The following table disaggregates the company’s net sales based on the timing of transfer of control:

Three Months Ended June 30,

Six Months Ended June 30,

($ in millions)

Point in Time

Over Time

Total

 

Point in Time

Over Time

Total

2026

$

753

$

3,244

$

3,997

$

1,367

$

6,233

$

7,600

2025

568

2,770

3,338

1,112

5,323

6,435

The company did not have any contract assets at either June 30, 2026, or December 31, 2025. The opening and closing balances of the company’s current and noncurrent contract liabilities are as follows:

Contract

Contract

Liabilities

Liabilities

($ in millions)

  ​ ​ ​

(Current)

(Noncurrent)

Balance at December 31, 2025

$

74

$

2

Increase (decrease)

15

Balance at June 30, 2026

$

89

$

2

During the six months ended June 30, 2026, contract liabilities increased by $15 million, which is net of cash received of $20 million, and amounts recognized as sales of $5 million, the majority of which related to current contract liabilities. The amount of sales recognized in the six months ended June 30, 2026, that was included in the opening contract liabilities balance was $5 million, all of which related to current contract liabilities. The difference between the opening and closing balances of the company’s contract liabilities primarily results from timing differences between the company’s performance and the customers’ payments. Current contract liabilities are classified within other current

liabilities on the unaudited condensed consolidated balance sheets and noncurrent contract liabilities are classified within other liabilities.