RESTRUCTURING CHARGES (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 restructuring activity by component and the remaining balances in accrued restructuring costs as of September 30, 2026 and 2025:


	Employee Severance and Related Benefit Costs		Lease and Other Contract Termination Costs		Facility Exit Costs		Write-off of Equipment and Facility		Total
Restructuring Reserve Rollforward	($ in millions)
Balance at January 1, 2025	$	3.1	$	5.2	$	—	$	—	$	8.3
Restructuring charges:
First quarter	1.6		0.2		2.2		—		4.0
Second quarter	3.8		—		3.6		—		7.4
Third quarter	0.6		—		2.3		—		2.9
Amounts utilized	(4.2)		(1.7)		(8.1)		—		(14.0)
Balance at September 30, 2025	$	4.9	$	3.7	$	—	$	—	$	8.6

Balance at January 1, 2026	$	11.8	$	6.7	$	—	$	—	$	18.5
Restructuring charges:
First quarter	4.1		0.1		4.1		0.8		9.1
Second quarter	—		—		8.9		1.6		10.5
Third quarter	—		0.2		1.5		—		1.7
Amounts utilized	(6.5)		(2.4)		(14.5)		(2.4)		(25.8)
Balance at September 30, 2026	$	9.4	$	4.6	$	—	$	—	$	14.0

Cumulative Restructuring Charges by Type and Plan

The following table summarizes the cumulative restructuring charges for each segment related to the restructuring and optimization efforts summarized above, by component, through September 30, 2026:


	Chlor Alkali Products and Vinyls		Epoxy		Other		Total
Cumulative Restructuring Charges	($ in millions)
Write-off of equipment and facility	$	61.6	$	24.9	$	—	$	86.5
Employee severance and related benefit costs	12.5		20.6		3.1		36.2
Facility exit costs	74.3		38.8		—		113.1

Lease and other contract termination costs	6.9		38.5		—		45.4
Total cumulative restructuring charges	$	155.3	$	122.8	$	3.1	$	281.2