EXIT ACTIVITIES (Tables)

3 Months Ended

Mar. 31, 2025

Restructuring and Related Activities [Abstract]

Schedule of Restructuring and Related Costs

The following table summarizes the costs incurred during the three and three months ended March 31, 2025 and 2024 related to these restructurings:

		Three Months Ended March 31,
In millions	Location in Statement of Operations	2025		2024
Asset Write-Offs and Start-Up Costs(a)	Business Combinations, Exit Activities and Other Special Items, Net	$	12	$	7
Severance Costs and Other(b)	Business Combinations, Exit Activities and Other Special Items, Net	2		2
Accelerated Depreciation	Cost of Sales	4		12
Total		$	18	$	21

(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 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, 2024	$	33
Costs Incurred	2
Payments	(6)
Adjustments(a)	(3)
Balance at March 31, 2025	$	26

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