Corporate expense allocations during the three and nine months ended September 30, 2025 were recorded in the unaudited interim Consolidated Statements of Operations within the following captions: | | | | | | | | | | In millions | Three Months Ended
September 30, 2025 | Nine Months Ended
September 30, 2025 | | | Selling, general and administrative expenses | $ | 58 | | $ | 168 | | | Cost of sales | 8 | 25 | | Research and development expenses | 10 | 29 | Transformation, integration and other charges1 | — | | 11 | | Total corporate expense allocations | $ | 76 | | $ | 233 | |
1. Refer to Note 4 for additional information. Net transfers to Parent are included within Parent company net investment on the unaudited interim Consolidated Statements of Changes in Equity. The components of the net transfers to Parent are as follows: | | | | | | | | | | | | In millions | Three Months Ended
September 30, 2025 | Nine Months Ended
September 30, 2025 | | | | | Cash pooling and general financing activities | $ | (1,828) | | $ | (1,856) | | | | | Less: Corporate cost allocations | 76 | | 233 | | | | | Less: Taxes deemed settled with Parent | 81 | | 214 | | | | | Total net transfers to Parent per unaudited interim Consolidated Statements of Changes in Equity | $ | (1,985) | | $ | (2,303) | | | | | Stock-based compensation and other noncash transfers (to) from Parent | (4) | | (8) | | | | | Net transfers to Parent per unaudited interim Consolidated Statements of Cash Flows | $ | (1,989) | | $ | (2,311) | | | |
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