v3.26.3
EMPLOYEE SEPARATION ACTIONS AND EXIT AND DISPOSAL ACTIVITIES (Tables)
 9 Months Ended
Sep. 30, 2026
Restructuring and Related Activities [Abstract]  
Schedule of Restructuring Reserve by Type of Cost
The following table summarizes the activities (primarily hourly and salaried worker separation programs in Europe, which are expected to be substantially complete by the end of 2027) for the periods ended September 30, which are recorded in Other liabilities and deferred revenue (in millions):
Third QuarterFirst Nine Months
2025202620252026
Beginning balance$1,050 $924 $1,098 $1,457 
Changes in accruals (a)316 98 414 493 
Payments(35)(104)(280)(999)
Foreign currency translation and other4 (2)103 (35)
Ending balance$1,335 $916 $1,335 $916 
__________
(a)Excludes pension costs of $4 million and $20 million in the third quarter of 2025 and 2026, respectively, and $39 million and $102 million in the first nine months of 2025 and 2026, respectively.