v3.26.3
COMMITMENTS AND CONTINGENT LIABILITIES (Tables)
 9 Months Ended
Sep. 30, 2026
Commitments and Contingencies Disclosure [Abstract]  
Schedule of Indemnification of Assets and Liabilities
The Company has recognized the following indemnification assets and indemnification liabilities:
Indemnification Assets and Liabilities
In millionsSeptember 30, 2026December 31, 2025Balance Sheet Classification
Current indemnification assets$190 $216 Accounts and notes receivable - net
Long-term indemnification assets394 397 Deferred charges and other assets
Total indemnification assets $584 $613 
Current indemnification liabilities$369 $323 Accrued and other current liabilities
Long-term indemnification liabilities359 291 Other noncurrent obligations
Total indemnification liabilities $728 $614 
Schedule of Indemnified Assets and Liabilities Related to the MOU
In connection with the MOU and the Agreements, the Company has recognized the following liabilities:
Liabilities Associated with the MOU
In millionsSeptember 30, 2026December 31, 2025Balance Sheet Classification
Current indemnification liabilities$66 $68 
Accrued and other current liabilities
Long-term indemnification liabilities146 117 Other noncurrent obligations
Total indemnification liabilities accrued under the MOU 1
$212 $185 
Current other litigation matters 2
$74 $66 
Accrued and other current liabilities
Noncurrent other litigation matters 2
173 120 Other noncurrent obligations
Total liabilities accrued under the MOU$459 $371 
1.As of September 30, 2026 and December 31, 2025, total indemnification liabilities accrued include $165 million and $130 million, respectively, related to Chemours environmental remediation activities at their sites.
2.This includes amounts related to the State of New Jersey and State of North Carolina as of September 30, 2026 and amounts related to the State of New Jersey as of December 31, 2025. These matters are discussed further below.
The Company has recognized the following indemnification assets associated with Qnity under the MOU:
Indemnification Related Assets Associated with the MOU 1
In millionsSeptember 30, 2026December 31, 2025Balance Sheet Classification
Current indemnification assets$25 $35 Accounts and notes receivable - net
Long-term indemnification assets50 40 Deferred charges and other assets
Total indemnification assets $75 $75 
Indemnification assets for current other litigation matters 2
$27 $24 Accounts and notes receivable - net
Indemnification assets for noncurrent other litigation matters 2
60 44 Deferred charges and other assets
Total indemnification assets associated with the MOU $162 $143 
1.Indemnification assets are calculated based on DuPont's after-tax liability.
2.This includes amounts related to the State of New Jersey and State of North Carolina as of September 30, 2026 and amounts related to the State of New Jersey as of December 31, 2025. These matters are discussed further below.
Schedule of Environmental Accrued Obligations
The accrued environmental obligations include the following:
Environmental Accrued Obligations
In millionsSeptember 30, 2026December 31, 2025
Potential exposure above the amount accrued 1
Environmental remediation liabilities not subject to indemnity$31 $32 $110 
Environmental remediation indemnified related liabilities:
Indemnifications related to Dow, Corteva, and Qnity 2
91 87 158 
MOU related obligations (discussed above) 3
169 134 63 
 Other environmental indemnifications3 — 3 
Total environmental related liabilities$294 $253 $334 
1.The environmental accrual represents management’s best estimate of the costs for remediation and restoration with respect to environmental matters, although it is reasonably possible that the ultimate cost with respect to these particular matters could range above the amount accrued as of September 30, 2026.
2.Pursuant to the DWDP Separation and Distribution Agreement and Letter Agreement, the Company is required to indemnify DWDP and Corteva, and pursuant to the Electronics Separation and Distribution Agreement, Qnity, for certain clean-up responsibilities and associated remediation costs.
3.The MOU related obligations include the Company's estimate of its liability under the MOU for remediation activities based on the current regulatory environment.