Liabilities

9 Months Ended

Sep. 30, 2026

7. LIABILITIES

Accrued liabilities consisted of the following:


	September 30, 2026		December 31, 2025
	(in millions)
Payroll-related obligations	$	223	$	178
Income and other taxes payable	94		94
Operating lease liabilities	56		52
Accrued interest	55		—
Employee benefits, including current pension obligations	55		36
Restructuring (Note 9)	52		46
Accrued freight	40		35
Outside services	34		24

Customer deposits	29		32
Warranty obligations (Note 8)	16		14
Legal	10		7



Other	73		60
Total	$	737	$	578

Other long-term liabilities consisted of the following:


	September 30, 2026		December 31, 2025
	(in millions)




Accrued income taxes	$	57	$	31
Deferred income taxes, net	53		29
Restructuring (Note 9)	11		3




Tax indemnification liability (Note 13)	—		50


Other	30		8
Total	$	151	$	121