Restructuring Income/Costs (Tables)

9 Months Ended

Sep. 30, 2026

Restructuring costs for the three and nine months ended September 30, 2026 and 2025 were as follows:



(Millions of dollars)	Three Months Ended September 30,				Nine Months Ended September 30,
	2026		2025		2026		2025
Employee separations 1	$	34	$	32	$	103	$	59
Divestitures 1	—		—		139		—



Other 2	7		5		42		70
Total restructuring (income) costs	$	41	$	37	$	284	$	129


1 Recognized in Other operating (income) expenses.
2 Represents costs related to our restructuring programs, primarily for inventory write-downs and project management, which are primarily recognized in Cost of goods sold, and long-lived asset impairments, which are recognized in Other operating (income) expenses.