v3.25.3
EXIT ACTIVITIES (Tables)
 9 Months Ended
Sep. 30, 2025
Restructuring and Related Activities [Abstract]  
Schedule of Restructuring and Related Costs
The following table summarizes the costs incurred during the three and nine months ended September 30, 2025 and 2024 related to these restructurings:

 Three Months Ended September 30,Nine Months Ended September 30,
In millionsLocation in Statement of Operations2025202420252024
Asset Write-Offs and Start-Up Costs(a)
Business Combinations, Exit Activities and Other Special Items, Net
$20 $10 $41 $25 
Severance Costs and Other(b)
Business Combinations, Exit Activities and Other Special Items, Net
1 3 7 10 
Accelerated DepreciationCost of Sales1 2 9 17 
Total$22 $15 $57 $52 
(a) Costs incurred include non-cash write-offs for items such as machinery, supplies and inventory.
(b) Costs incurred include activities for post-employment benefits, retention bonuses, incentives and professional services (see "Note 1 - Business Combinations, Exit Activities and Other Special Items, Net").
Schedule of Accrued Expenses Related to Restructuring
The following table summarizes the balance of accrued expenses related to restructuring:

In millionsTotal
Balance at December 31, 2024$33 
Costs Incurred7 
Payments(20)
Adjustments(a)
(3)
Balance at September 30, 2025$17 
(a) Adjustments related to changes in estimates of severance costs.