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RESTRUCTURING (Tables) | 9 Months Ended
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Sep. 30, 2025
Restructuring and Related Activities [Abstract] |
Schedule of restructuring reserve | The following table is a rollforward of the liability related to the restructuring charges:
In millions of dollars | Personnel costs | Other | Total
Beginning balance at January 1, 2023 | $ | — |  | $ | — |  | $ | — |
Restructuring charges | $ | 687 |  | $ | 94 |  | $ | 781 |
Change in estimate(1) | — |  | — |  | — |
Net restructuring charges | $ | 687 |  | $ | 94 |  | $ | 781 |
Payments and utilization | $ | — |  | $ | (69) |  | $ | (69) |
Foreign exchange | — |  | — |  | — |
Balance at December 31, 2023 | $ | 687 |  | $ | 25 |  | $ | 712 |
Restructuring charges | $ | 354 |  | $ | 54 |  | $ | 408 |
Change in estimate(1)(2) | (146) |  | (3) |  | (149) |
Net restructuring charges | $ | 208 |  | $ | 51 |  | $ | 259 |
Payments and utilization | $ | (860) |  | $ | (76) |  | $ | (936) |
Foreign exchange | 7 |  | — |  | 7 |
Balance at December 31, 2024 | $ | 42 |  | $ | — |  | $ | 42 |
Restructuring charges | $ | 1 |  | $ | — |  | $ | 1 |
Change in estimate(1) | (4) |  | — |  | (4) |
Net restructuring charges | $ | (3) |  | $ | — |  | $ | (3) |
Payments and utilization | $ | (13) |  | $ | — |  | $ | (13) |
Foreign exchange | (6) |  | — |  | (6) |
Balance at March 31, 2025 | $ | 20 |  | $ | — |  | $ | 20 |
Restructuring charges | $ | — |  | $ | — |  | $ | — |
Change in estimate(1) | (2) |  | — |  | (2) |
Net restructuring charges | $ | (2) |  | $ | — |  | $ | (2) |
Payments and utilization | $ | (8) |  | $ | — |  | $ | (8) |
Foreign exchange | 1 |  | — |  | 1 |
Balance at June 30, 2025 | $ | 11 |  | $ | — |  | $ | 11 |
Restructuring charges | $ | — |  | $ | — |  | $ | — |
Change in estimate(1) | (5) |  | — |  | (5) |
Net restructuring charges | $ | (5) |  | $ | — |  | $ | (5) |
Payments and utilization | $ | (2) |  | $ | — |  | $ | (2) |
Foreign exchange | — |  | — |  | — |
Balance at September 30, 2025 | $ | 4 |  | $ | — |  | $ | 4 |
(1) Revisions primarily relate to higher-than-anticipated redeployments of displaced employees to other positions within the Company, job function releveling and employee attrition. (2) Revisions primarily relate to lower-than-anticipated costs associated with contract terminations.

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- Definition Tabular disclosure of an entity's restructuring reserve that occurred during the period associated with the exit from or disposal of business activities or restructurings for each major type of cost. This element may also include a description of any reversal and other adjustment made during the period to the amount of an accrued liability for restructuring activities. This element may be used to encapsulate the roll forward presentations of an entity's restructuring reserve by type of cost and in total, and explanation of changes that occurred in the period. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 420 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 2 -Subparagraph (SAB Topic 5.P.4.b.2) -Publisher FASB -URI https://asc.fasb.org/1943274/2147479823/420-10-S99-2 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 420 -SubTopic 10 -Section 50 -Paragraph 1 -Subparagraph (b)(2) -Publisher FASB -URI https://asc.fasb.org/1943274/2147482017/420-10-50-1 + Details
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