NONCONSOLIDATED AFFILIATES	9 Months Ended
Sep. 30, 2024
Equity Method Investments and Joint Ventures [Abstract]
NONCONSOLIDATED AFFILIATES	NONCONSOLIDATED AFFILIATES The Company's investments in companies accounted for using the equity method ("nonconsolidated affiliates") are recorded in "Investments and noncurrent receivables" in the interim Condensed Consolidated Balance Sheets. The Company's net investment in nonconsolidated affiliates at September 30, 2024 and December 31, 2023 is $819 million and $788 million, respectively. Sales to nonconsolidated affiliates represented less than 2 percent of total net sales for the three and nine months ended September 30, 2024. Sales to nonconsolidated affiliates represented less 2 percent and approximately 2 percent for the three and nine months ended September 30, 2023, respectively. Purchases from nonconsolidated affiliates represented less than 3 percent of “Cost of sales” for the three and nine months ended September 30, 2024 and 2023. The Company maintained an ownership interest in seven nonconsolidated affiliates at September 30, 2024. Derby Equity Interest As a result of the Delrin® Divestiture, on November 1, 2023, the Company acquired a 19.9 percent non-controlling equity interest in Derby. The financial results of Derby, subsequent to the transaction date, are included in DuPont's Consolidated Financial Statements with a three-month lag, using the equity method of accounting and with intercompany profits eliminated in accordance with DuPont’s accounting policy. For the three and nine months ended September 30, 2024, the Company recorded a loss of $1 million and a loss of $6 million, respectively, in "Equity in earnings of nonconsolidated affiliates". These amounts include the impact of transaction costs incurred by Derby and amortization expense from purchase accounting of approximately $2 million and $14 million, for the three and nine months ended September 30, 2024, respectively. The carrying values of the equity interest as of September 30, 2024 and December 31, 2023 were $115 million and $121 million, respectively. The carrying values of the note receivable as of September 30, 2024 and December 31, 2023 were $247 million and $228 million, respectively. For the three and nine months ended September 30, 2024, the Company recognized non-cash interest income on the Derby Note Receivable of $6 million and $19 million, respectively, reported in "Sundry income (expense) - net" on the interim Consolidated Statement of Operations, and accreted to the carrying value of the note receivable.

The Company's investments in companies accounted for using the equity method ("nonconsolidated affiliates") are recorded in "Investments and noncurrent receivables" in the interim Condensed Consolidated Balance Sheets. The Company's net investment in nonconsolidated affiliates at September 30, 2024 and December 31, 2023 is $819 million and $788 million, respectively.

Sales to nonconsolidated affiliates represented less than 2 percent of total net sales for the three and nine months ended September 30, 2024. Sales to nonconsolidated affiliates represented less 2 percent and approximately 2 percent for the three and nine months ended September 30, 2023, respectively. Purchases from nonconsolidated affiliates represented less than 3 percent of “Cost of sales” for the three and nine months ended September 30, 2024 and 2023. The Company maintained an ownership interest in seven nonconsolidated affiliates at September 30, 2024.

As a result of the Delrin® Divestiture, on November 1, 2023, the Company acquired a 19.9 percent non-controlling equity interest in Derby. The financial results of Derby, subsequent to the transaction date, are included in DuPont's Consolidated Financial Statements with a three-month lag, using the equity method of accounting and with intercompany profits eliminated in accordance with DuPont’s accounting policy. For the three and nine months ended September 30, 2024, the Company recorded a loss of $1 million and a loss of $6 million, respectively, in "Equity in earnings of nonconsolidated affiliates". These amounts include the impact of transaction costs incurred by Derby and amortization expense from purchase accounting of approximately $2 million and $14 million, for the three and nine months ended September 30, 2024, respectively. The carrying values of the equity interest as of September 30, 2024 and December 31, 2023 were $115 million and $121 million, respectively. The carrying values of the note receivable as of September 30, 2024 and December 31, 2023 were $247 million and $228 million, respectively.

For the three and nine months ended September 30, 2024, the Company recognized non-cash interest income on the Derby Note Receivable of $6 million and $19 million, respectively, reported in "Sundry income (expense) - net" on the interim Consolidated Statement of Operations, and accreted to the carrying value of the note receivable.