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DIVESTITURES (Tables)
3 Months Ended
Mar. 31, 2024
Discontinued Operations and Disposal Groups [Abstract]  
Schedule Of Results Operations Presented as Discontinued Operations The following table summarizes the interim results of operations of the M&M Divestitures which are presented as discontinued operations as summarized below:
In millionsThree Months Ended March 31, 2023
Net sales$147 
Cost of sales84 
Research and development expenses1 
Acquisition, integration and separation costs 1
54 
Sundry income (expense) - net 2 
Income from discontinued operations before income taxes$10 
Provision for income taxes on discontinued operations6 
Income from discontinued operations, net of tax$4 
Gain on sale, net of tax 2
$24 
Income from discontinued operations attributable to DuPont stockholders, net of tax$28 
1. Includes costs related to both the M&M Divestiture and the Delrin® Divestiture, which primarily consist of financial advisory, information technology, legal, accounting, consulting and other professional advisory fees.
2. Gain includes purchase price adjustments related to the M&M Divestiture.
Discontinued operations activity consists of the following:
Income (Loss) from Discontinued Operations, Net of TaxThree Months Ended March 31,
In millions20242023
M&M Divestitures 1
$(6)$28 
MOU Activity 2
(9)(5)
Indemnification activity - environmental and legal 3
(5)(29)
Tax related matters 4
35 — 
Other(1)(2)
Income (loss) from discontinued operations, net of tax$14 $(8)
1.The three months ended March 31, 2024 primarily includes Acquisition, integration and separation costs.
2.Includes the activity for the binding Memorandum of Understanding (“MOU”) between Chemours, Corteva Inc ("Corteva"), E. I. du Pont de Nemours and Company ("EIDP") and the Company. Refer to Note 14 for additional information.
3.Primarily related to the DWDP Separation and Distribution Agreement and Letter Agreement between Corteva and EIDP. For additional information on these matters, refer to Note 14.
4.The three months ended March 31, 2024 includes tax indemnification activity associated with divested businesses.