v3.24.3
DIVESTITURES (Tables)
 9 Months Ended
Sep. 30, 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 Delrin® Divestiture which are presented as discontinued operations as summarized below:
In millionsThree Months Ended September 30, 2023Nine Months Ended
September 30, 2023
Net sales$133 $422 
Cost of sales93 269 
Research and development expenses1 3 
Selling, general and administrative expenses— 1 
Acquisition, integration and separation costs 1
40 140 
Sundry income (expense) - net 3 8 
Income from discontinued operations before income taxes$2 $17 
Benefit from income taxes on discontinued operations(14)(7)
Income from discontinued operations, net of tax$16 $24 
Gain on sale, net of tax 2
$33 $55 
Income from discontinued operations attributable to DuPont stockholders, net of tax$49 $79 
1. Includes costs related to both the M&M Divestitures 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:
(Loss) Income from Discontinued Operations, Net of TaxThree Months Ended
September 30,		Nine Months Ended
September 30,
In millions2024202320242023
M&M Divestitures 1
$(9)$49 $(19)$79 
MOU activity, net 2
(9)(8)(26)(384)
Indemnification activity - environmental and legal 3
(1)(3)(6)(46)
Tax related matters 4
1 — 57 — 
Other— (1)(1)(6)
(Loss) income from discontinued operations, net of tax$(18)$37 $5 $(357)
1.The three and nine months ended September 30, 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, net of insurance recoveries. 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 and nine months ended September 30, 2024 includes tax indemnification activity associated with divested businesses.