v3.25.4
COMMITMENTS AND CONTINGENT LIABILITIES (Tables)
 12 Months Ended
Dec. 31, 2025
Commitments and Contingencies Disclosure [Abstract]  
Schedule of Indemnified Liabilities Related to the MOU
In connection with the MOU and the Agreements, the Company has recognized the following indemnification liabilities related to eligible PFAS costs:
Indemnification Related Liabilities Associated with the MOU
In millionsDecember 31, 2025December 31, 2024Balance Sheet Classification
Current indemnification liabilities$68 $99 
Accrued and other current liabilities
Long-term indemnification liabilities117 123 Other noncurrent obligations
Total indemnification liabilities accrued under the MOU 1, 2
$185 $222 
1.As of December 31, 2025 and 2024, total indemnification liabilities accrued include $109 million and $128 million, respectively, related to Chemours environmental remediation activities at their site in Fayetteville, North Carolina under the Consent Order between Chemours and the North Carolina Department of Environmental Quality (the "NC DEQ"). This excludes amounts related to the State of New Jersey matters discussed further below.
2.As of December 31, 2025, DuPont has recorded an indemnification asset of $75 million, net of taxes, for Qnity's applicable percentage of liabilities associated with the MOU.
Schedule of Environmental Accrued Obligations
The accrued environmental obligations include the following:
Environmental Accrued Obligations
In millionsDecember 31, 2025December 31, 2024
Potential exposure above the amount accrued 1
Environmental remediation liabilities not subject to indemnity$32 $45 $108 
Environmental remediation indemnified related liabilities:
    Indemnifications related to Dow, Corteva and Qnity 2
87 83 160 
    MOU related obligations (discussed above) 3
134 146 39 
    Other environmental indemnifications— 1 3 
Total environmental related liabilities$253 $275 $310 
1.The environmental accrual represents management’s best estimate of the costs for remediation and restoration with respect to environmental matters, although it is reasonably possible that the ultimate cost with respect to these particular matters could range above the amount accrued as of December 31, 2025.
2.Pursuant to the DWDP Separation and Distribution Agreement and Letter Agreement, the Company is required to indemnify Dow and Corteva, and pursuant to the Electronics Separation and Distribution Agreement, Qnity, for certain clean-up responsibilities and associated remediation costs.
3.The MOU related obligations include the Company's estimate of its liability under the MOU for remediation activities based on the current regulatory environment.