RESTRUCTURING, ACQUISITION AND DIVESTITURE-RELATED COSTS (Tables)

9 Months Ended

Sep. 30, 2026

Restructuring and Related Activities [Abstract]

The following table presents the impact and respective location of total restructuring on the Consolidated Statements of Earnings From Continuing Operations, which are included within Corporate, Other and Eliminations:


		Three Months Ended September 30,				Nine Months Ended September 30,
(In millions)	Location	2026		2025		2026		2025
Accelerated depreciation	Cost of sales	$	(4)	$	(16)	$	(14)	$	(25)
Other exit costs	Cost of sales	(2)		(6)		(9)		(7)
Other exit costs	Marketing & administrative expenses	—		—		—		(1)
Severance	Other expense, net	(2)		(1)		(34)		(10)
Other exit income (costs)	Other expense, net	3		—		(17)		(1)
Total Restructuring Costs		$	(5)	$	(23)	$	(74)	$	(44)

Schedule of Restructuring Reserve by Type of Cost

The following tables summarize the status of the unpaid liabilities from the Company’s restructuring activities:


	September 30, 2026
(In millions)	Building Materials Business Sale		Acquisition-Related Restructuring		Global Composites Restructuring		European Operating Structure Optimization		Roofing Integration Restructuring		Global Corporate Restructuring
Balance at December 31, 2025	$	—	$	11	$	10	$	—	$	1	$	—
Restructuring costs	—		41		—		—		2		31
Payments	—		(31)		(10)		—		(2)		(10)
Accelerated depreciation and other non-cash items	—		(18)		—		—		(1)		—
Balance at September 30, 2026	$	—	$	3	$	—	$	—	$	—	$	21
Cumulative charges incurred	$	4	$	150	$	40	$	12	$	10	$	31

As of September 30, 2026, the remaining liability balance of $24 million was primarily related to severance, which the Company expects to pay over the next twelve months.


	September 30, 2025
(In millions)	Building Materials Business Sale		Acquisition-Related Restructuring		Global Composites Restructuring		European Operating Structure Optimization		Roofing Integration Restructuring
Balance at December 31, 2024	$	6	$	3	$	14	$	5	$	—
Restructuring costs	(2)		37		5		(3)		7
Payments	(3)		(10)		(7)		(2)		—
Accelerated depreciation and other non-cash items	—		(24)		—		—		(6)
Balance at September 30, 2025	$	1	$	6	$	12	$	—	$	1
Cumulative charges incurred	$	3	$	109	$	43	$	12	$	7