
Sundry Income (Expense) - Net	Three Months Ended June 30,				Six Months Ended June 30,
In millions	2024		2023		2024		2023
Non-operating pension and other post-employment benefit credits (costs)	$	3	$	(2)	$	10	$	(4)
Interest income 1	21		52		41		98
Net gain on divestiture and sales of other assets and investments	—		2		2		8
Foreign exchange gains (losses), net	(4)		(28)		—		(48)
Loss on debt extinguishment 2	(74)		—		(74)		—
Interest rate swap mark-to-market loss 3	(39)		—		(39)		—
Miscellaneous income (expense) - net	6		4		11		3
Sundry income (expense) - net	$	(87)	$	28	$	(49)	$	57

1.The three and six months ended June 30, 2024 includes non-cash interest income of $6 million and $12 million, respectively, related to the $350 million Delrin® related party note receivable. Refer to Note 11 for additional information.

At June 30, 2024 and December 31, 2023 the Company had $6 million and $411 million, respectively, within “Restricted cash and cash equivalents”. The majority of the balance as of December 31, 2023 is attributable to the Water District Settlement Fund. During the second quarter 2024, the judgment related to the Water District Settlement Fund became final and therefore $408 million was removed from "Restricted cash and cash equivalents”. Additional information can be found in Note 14.

"Accrued and other current liabilities" in the interim Condensed Consolidated Balance Sheets were $973 million at June 30, 2024 and $1,269 million at December 31, 2023. "Accrued and other current liabilities" at December 31, 2023 includes approximately $405 million, respectively, related to the Water District Settlement Agreement further discussed in Note 14, the related balance at June 30, 2024 was zero. Accrued payroll, which is a component of "Accrued and other current liabilities," was $268 million at June 30, 2024 and $250 million at December 31, 2023. At June 30, 2024, "Accrued and other current liabilities" also includes $159 million of dividends payable; at December 31, 2023 the balance was not material. No other component of "Accrued and other current liabilities" was more than 5 percent of total current liabilities at June 30, 2024 and at December 31, 2023.