EXIT ACTIVITIES (Tables)

3 Months Ended

Mar. 31, 2023

Restructuring and Related Activities [Abstract]

Restructuring and Related Costs

The following table summarizes the costs incurred during the three months ended March 31, 2023 and 2022 related to these restructurings:

		Three Months Ended March 31,
In millions	Location in Statement of Operations	2023		2022
Severance Costs and Other(a)	Business Combinations and Shutdown and Other Special Charges, Net	$	8	$	7
Asset Write-Offs and Start-Up Costs(b)	Business Combinations and Shutdown and Other Special Charges, Net	3		—
Accelerated Depreciation	Cost of Sales	2		4
Total		$	13	$	11

(a) Costs incurred include activities for post-employment benefits, retention bonuses, incentives and professional services (see "Note 1 - Business Combinations, Shutdown and Other Special Charges and Exit Activities, net").

(b) Costs incurred include non-cash write-offs for items such as machinery, supplies and inventory.

Schedule of Restructuring Reserve by Type of Cost

The following table summarizes the balance of accrued expenses related to restructuring:

In millions	Total
Balance at December 31, 2022	$	1
Costs Incurred	8
Payments	—
Adjustments(a)	(1)
Balance at March 31, 2023	$	8

(a) Adjustments related to changes in estimates of severance costs.