v3.26.3
GOODWILL AND INTANGIBLE ASSETS (Tables)
 9 Months Ended
Sep. 30, 2026
Intangible Asset, Goodwill and Other [Abstract]  
Goodwill
Changes in the carrying value of goodwill were as follows:
Chlor Alkali Products and VinylsEpoxyWinchesterTotal
Goodwill($ in millions)
Balance at January 1, 2025(1)
$1,276.4 $144.8 $2.4 $1,423.6 
Acquisition activity— — 2.4 2.4 
Foreign currency translation adjustment(0.1)— — (0.1)
Balance at September 30, 2025(1)
$1,276.3 $144.8 $4.8 $1,425.9 
Balance at January 1, 2026(1)
$1,276.3 $144.8 $6.5 $1,427.6 
Foreign currency translation adjustment— — — — 
Balance at September 30, 2026(1)
$1,276.3 $144.8 $6.5 $1,427.6 
(1)Includes cumulative goodwill impairment of $557.6 million and $142.2 million in Chlor Alkali Products and Vinyls and Epoxy, respectively.
Intangible Asset, Finite-Lived
Intangible assets consisted of the following:
September 30, 2026December 31, 2025September 30, 2025
Gross AmountAccumulated AmortizationNetGross AmountAccumulated AmortizationNetGross AmountAccumulated AmortizationNet
Intangible Assets($ in millions)
Customers, customer contracts and relationships$521.1 $(382.4)$138.7 $524.4 $(358.4)$166.0 $677.2 $(502.3)$174.9 
Trade names3.5 (1.5)2.0 3.5 (1.2)2.3 3.7 (1.1)2.6 
Acquired technology11.3 (9.8)1.5 11.3 (9.4)1.9 96.6 (94.5)2.1 
Other4.9 (0.7)4.2 4.9 (0.7)4.2 4.5 (0.7)3.8 
Total intangible assets$540.8 $(394.4)$146.4 $544.1 $(369.7)$174.4 $782.0 $(598.6)$183.4