v3.26.1
RESTRUCTURING, ACQUISITION AND DIVESTITURE-RELATED COSTS (Tables)
 6 Months Ended
Jun. 30, 2026
Restructuring and Related Activities [Abstract]  
Restructuring and Related Costs
The following table presents the impact and respective location of total restructuring on the Consolidated Statements of Earnings From Continuing Operations, which are included within Corporate, Other and Eliminations:
Three Months Ended June 30,Six Months Ended June 30,
(In millions)Location2026202520262025
Accelerated depreciationCost of sales$(7)$(9)$(10)$(9)
Other exit costsCost of sales(2)(1)(7)(1)
Other exit costsMarketing & administrative expenses— (1)— (1)
SeveranceOther expense, net— (7)(32)(9)
Other exit costsOther expense, net(14)— (20)(1)
Total Restructuring Costs$(23)$(18)$(69)$(21)
Schedule of Restructuring Reserve by Type of Cost
The following tables summarize the status of the unpaid liabilities from the Company’s restructuring activities:
June 30, 2026
(In millions)Building Materials Business SaleAcquisition-Related RestructuringGlobal Composites RestructuringEuropean Operating Structure OptimizationRoofing IntegrationGlobal Corporate Restructuring
Balance at December 31, 2025$— $11 $10 $— $1 $— 
Restructuring costs— 37 — — 2 30 
Payments— (26)(10)— (1)(6)
Accelerated depreciation and other non-cash items— (17)— — (2)— 
Balance at June 30, 2026$— $5 $— $— $— $24 
Cumulative charges incurred$4 $146 $40 $12 $10 $30 
As of June 30, 2026, the remaining liability balance was primarily comprised of $29 million related to severance, which the Company expects to pay over the next twelve months.
June 30, 2025
(In millions)Building Materials Business SaleAcquisition-related RestructuringGlobal Composites RestructuringEuropean Operating Structure Optimization
Balance at December 31, 2024$6 $3 $14 $5 
Restructuring costs— 17 5 (1)
Payments— (5)(3)(2)
Accelerated depreciation and other non-cash items— (9)2 — 
Balance at June 30, 2025$6 $6 $18 $2 
Cumulative charges incurred$6 $72 $38 $14