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Revenue Recognition
 9 Months Ended
Sep. 30, 2024
Revenue Disclosure [Abstract]  
Revenue Recognition Revenue Recognition
The Company recognizes revenue when control of the promised goods or services is transferred to the customer and in amounts that the Company expects to collect. The timing of revenue recognition takes into consideration the various shipping terms applicable to the Company’s sales. For most transactions, control passes in accordance with agreed upon delivery terms. 
The Company delivers products to company-owned stores, home centers and other regional or national consumer retail outlets, paint dealers, concessionaires and independent distributors, company-owned distribution networks, and directly to manufacturing companies and retail customers. Each product delivered to a third-party customer is considered to satisfy a performance obligation. Performance obligations generally occur at a point in time and are satisfied when control of the goods passes to the customer. The Company is entitled to collection of the sales price under normal credit terms in the regions in which it operates. Accounts receivable are recognized when there is an unconditional right to consideration. Payment terms vary from customer to customer, depending on creditworthiness, prior payment history and other considerations.
The Company also provides services by applying coatings to customers' manufactured parts and assembled products and by providing technical support to certain customers. Performance obligations are satisfied over time as critical milestones are met and as services are provided. PPG is entitled to payment as the services are rendered. For the three and nine months ended September 30, 2024 and 2023, service revenue constituted less than 5% of total revenue.
Net sales by segment and region for the three and nine months ended September 30, 2024 and 2023 were as follows:
Three Months Ended
September 30		Nine Months Ended
September 30
($ in millions)2024202320242023
Performance Coatings
United States and Canada$1,342 $1,287 $3,868 $3,807 
Europe, Middle East and Africa ("EMEA")955 932 2,820 2,822 
Asia Pacific287 274 817 821 
Latin America337 387 1,078 1,099 
Total$2,921 $2,880 $8,583 $8,549 
Industrial Coatings
United States and Canada$587 $654 $1,842 $1,969 
EMEA411 461 1,359 1,519 
Asia Pacific464 459 1,324 1,295 
Latin America192 190 572 564 
Total$1,654 $1,764 $5,097 $5,347 
Total Net Sales
United States and Canada$1,929 $1,941 $5,710 $5,776 
EMEA1,366 1,393 4,179 4,341 
Asia Pacific751 733 2,141 2,116 
Latin America529 577 1,650 1,663 
Total PPG$4,575 $4,644 $13,680 $13,896 
Allowance for Doubtful Accounts
All trade receivables are reported on the condensed consolidated balance sheet at the outstanding principal amount adjusted for any allowance for doubtful accounts and any charge-offs. PPG provides an allowance for doubtful accounts to reduce trade receivables to their estimated net realizable value equal to the amount that is expected to be collected. This allowance is estimated based on historical collection experience, current regional economic and market conditions, the aging of accounts receivable, assessments of current creditworthiness of customers and forward-looking information. The use of forward-looking information is based on certain macroeconomic and microeconomic indicators, including, but not limited to, regional business environment risk, political risk, and commercial and financing risks.
PPG reviews its allowance for doubtful accounts on a quarterly basis to ensure the estimate reflects regional risk trends as well as current and future global operating conditions.
The following table summarizes the activity for the allowance for doubtful accounts for the nine months ended September 30, 2024 and 2023:
Trade Receivables Allowance for Doubtful Accounts
($ in millions)20242023
January 1$25 $31 
Bad debt expense12 10 
Write-offs and recoveries of previously reserved trade receivables(9)(15)
Other— (3)
September 30$28 $23