Our accounting for employee separations is dependent upon how the particular program is designed. For voluntary programs, we recognize eligible separation costs at the time of employee acceptance unless the acceptance requires explicit approval by the company. For involuntary programs, we recognize eligible costs when management has approved the program, the affected employees have been properly notified and the costs are estimable.



(Millions of dollars)	Three Months Ended June 30,				Six Months Ended June 30,
	2026		2025		2026		2025
Employee separations 1	$	34	$	10	$	69	$	27
Divestitures 1	139		—		139		—



Other 2	29		49		35		65
Total restructuring (income) costs	$	202	$	59	$	243	$	92


1 Recognized in Other operating (income) expenses.
2 Represents costs related to our restructuring programs, primarily for inventory write-downs and project management, which are primarily recognized in Cost of goods sold, and long-lived asset impairments, which are recognized in Other operating (income) expenses.

The restructuring costs for the six months ended June 30, 2026 were related to restructuring actions across the company, including the divestiture of certain non-U.S. entities. The restructuring costs for the six months ended June 30, 2025 were related to restructuring actions across the company.