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VARIABLE INTEREST ENTITIES (Tables)

12 Months Ended

Dec. 31, 2025

Variable Interest Entity [Line Items]

The following table summarizes carrying amounts of Diamond Infrastructure Solutions' assets and liabilities included in the Company’s consolidated balance sheets at December 31, 2025. Amounts presented are adjusted for intercompany eliminations.


Assets and Liabilities of Diamond Infrastructure Solutions at Dec 31
In millions	2025

Other current assets	$	161
Net property	2,273
Other noncurrent assets	211
Total assets 1	$	2,645
Current liabilities	$	414
Long-term debt	190
Other noncurrent obligations	351
Total liabilities 2	$	955

Variable Interest Entity, Primary Beneficiary

Variable Interest Entity [Line Items]

Schedule of Variable Interest Entities

The following table summarizes the carrying amounts of other entities’ assets and liabilities included in the Company’s consolidated balance sheets at December 31, 2025 and 2024. Amounts presented are adjusted for intercompany eliminations:


Assets and Liabilities of Other Consolidated VIEs at Dec 31
In millions	2025		2024
Cash and cash equivalents	$	31	$	22
Other current assets	253		250
Net property	112		122
Other noncurrent assets	15		15
Total assets 1	$	411	$	409
Current liabilities	$	24	$	24

Other noncurrent obligations	13		13
Total liabilities 2	$	37	$	37

1.Restricted assets totaled $194 million and $192 million at December 31, 2025 and 2024, respectively.

2.All liabilities were nonrecourse at December 31, 2025 and 2024.

- Definition

Tabular disclosure of the significant judgments and assumptions made in determining whether a variable interest (as defined) held by the entity requires the variable interest entity (VIE) (as defined) to be consolidated and (or) disclose information about its involvement with the VIE, individually or in aggregate (as applicable); the nature of restrictions, if any, on the consolidated VIE's assets and on the settlement of its liabilities reported by an entity in its statement of financial position, including the carrying amounts of such assets and liabilities; the nature of, and changes in, the risks associated with involvement in the VIE; how involvement with the VIE affects the entity's financial position, financial performance, and cash flows; the lack of recourse if creditors (or beneficial interest holders) of the consolidated VIE have no recourse to the general credit of the primary beneficiary (if applicable); the terms of arrangements, giving consideration to both explicit arrangements and implicit variable interests, if any, that could require the entity to provide financial support to the VIE, including events or circumstances that could expose the entity to a loss; the methodology used by the entity for determining whether or not it is the primary beneficiary of the variable interest entity; the significant factors considered and judgments made in determining that the power to direct the activities of a VIE that most significantly impact the VIE's economic performance are shared (as defined); the carrying amounts and classification of assets and liabilities of the VIE included in the statement of financial position; the entity's maximum exposure to loss, if any, as a result of its involvement with the VIE, including how the maximum exposure is determined and significant sources of the entity's exposure to the VIE; a comparison of the carrying amounts of the assets and liabilities and the entity's maximum exposure to loss; information about any liquidity arrangements, guarantees, and (or) other commitments by third parties that may affect the fair value or risk of the entity's variable interest in the VIE; whether or not the entity has provided financial support or other support (explicitly or implicitly) to the VIE that it was not previously contractually required to provide or whether the entity intends to provide that support, including the type and amount of the support and the primary reasons for providing the support; and supplemental information the entity determines necessary to provide.

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- Definition

Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.

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