v3.26.3
Accrued and Other Liabilities
 9 Months Ended
Sep. 27, 2026
Other Liabilities Disclosure [Abstract]  
Accrued and Other Liabilities Accrued and Other Liabilities
As of September 27, 2026 and December 28, 2025, Accrued liabilities and Other liabilities, respectively, consisted of:

(Dollars in Millions)September 27, 2026December 28, 2025
Accrued expenses$480 $428 
Accrued compensation and benefits391 343 
Operating lease liabilities
41 43 
Tax indemnification liability(1)
14 22 
Dividends payable404 — 
Other accrued liabilities
192 323 
Total accrued liabilities
$1,522 $1,159 

(Dollars in Millions)September 27, 2026December 28, 2025
Accrued income taxes$246 $219 
Operating lease liabilities94 107 
Tax indemnification liability(1)
125 135 
Other accrued liabilities
105 140 
Total other liabilities$570 $601 
(1) The balances primarily relate to the Tax Matters Agreement (as defined in Note 8, “Relationship with J&J—Transactions with J&J, Including the Separation Agreement”) entered into with J&J on May 3, 2023 that governs the parties’ respective rights, responsibilities, and obligations with respect to tax liabilities and benefits, tax attributes, the preparation and filing of tax returns, the control of audits and other tax proceedings, and other matters regarding taxes.