
Sundry Income (Expense) - Net	Three Months Ended March 31,
In millions	2024		2023
Non-operating pension and other post-employment benefit credits (costs)	$	7	$	(2)
Interest income 1	20		46
Net gain on divestiture and sales of other assets and investments	2		6
Foreign exchange gains (losses), net	4		(20)

Miscellaneous income (expense) - net	5		(1)
Sundry income (expense) - net	$	38	$	29

1.The three months ended March 31, 2024 includes non-cash interest income of $6 million related to the $350 million Delrin® related party note receivable. Refer to Note 11 for additional information.

At March 31, 2024 and December 31, 2023 the Company had $413 million and $411 million, respectively, within “Restricted cash and cash equivalents”. The majority of these balances are attributable to the Water District Settlement Fund. Additional information can be found in Note 14.

"Accrued and other current liabilities" in the interim Condensed Consolidated Balance Sheets were $1,255 million at March 31, 2024 and $1,269 million at December 31, 2023. "Accrued and other current liabilities" at March 31, 2024 and December 31, 2023 includes approximately $408 million and $405 million, respectively, related to a settlement agreement further discussed in Note 14. Accrued payroll, which is a component of "Accrued and other current liabilities," was $197 million at March 31, 2024 and $250 million at December 31, 2023. No other component of "Accrued and other current liabilities" was more than 5 percent of total current liabilities at March 31, 2024 and at December 31, 2023.