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Note 15 - Reportable Segments - Reconciliation of Reportable Segment Net Income (Loss) to Consolidated Net Income (Details) - USD ($) $ in Thousands | 3 Months Ended | 9 Months Ended
--- | --- | ---
Sep. 30, 2022 | Sep. 30, 2021 | Sep. 30, 2022 | Sep. 30, 2021
Net income attributable to Corning Incorporated |  | $ 208,000 | $ 371,000 | $ 1,352,000 | $ 1,419,000
(Loss) gain on foreign currency hedges related to translated earnings |  | (68,000) | (13,000) | 257,000 | 262,000
Research, development, and engineering expenses (2) |  | (278,000) | (251,000) | (766,000) | (715,000)
Amortization of intangibles |  | (31,000) | (32,000) | (92,000) | (97,000)
Interest expense, net |  | (73,000) | (72,000) | (216,000) | (227,000)
Provision for income taxes (Note 4) |  | (34,000) | (109,000) | (380,000) | (402,000)
Restructuring, impairment and other charges and credits (3) |  | (138,000) | 0 | (217,000) | 0
Gain on sale of a business |  |  |  | 53,000 | 54,000
Operating Segments [Member] |  |  |  |  |
Net income attributable to Corning Incorporated | [1] | 561,000 | 593,000 | 1,771,000 | 1,701,000
Research, development, and engineering expenses (2) | [2] | (235,000) | (218,000) | (651,000) | (605,000)
Provision for income taxes (Note 4) | [3] | 153,000 | 159,000 | 483,000 | 453,000
Operating Segments [Member] | Reportable Segments [Member] |  |  |  |  |
Net income attributable to Corning Incorporated |  | 543,000 | 598,000 | 1,736,000 | 1,745,000
Operating Segments [Member] | Nonreportable Segments [Member] |  |  |  |  |
Net income attributable to Corning Incorporated |  | 18,000 | (5,000) | 35,000 | (44,000)
Segment Reconciling Items [Member] |  |  |  |  |
Net income attributable to Corning Incorporated |  | 208,000 | 371,000 | 1,352,000 | 1,419,000
Impact of constant currency reporting not included in segment net income (loss) (1) |  | (136,000) | (33,000) | (319,000) | (47,000)
(Loss) gain on foreign currency hedges related to translated earnings |  | (68,000) | (13,000) | 257,000 | 262,000
Translation gain on Japanese yen-denominated debt |  | 84,000 | 4,000 | 321,000 | 127,000
Litigation, regulatory and other legal matters |  | (23,000) | (3,000) | (65,000) | (11,000)
Research, development, and engineering expenses (2) | [4] | (43,000) | (34,000) | (115,000) | (107,000)
Amortization of intangibles |  | (31,000) | (32,000) | (92,000) | (97,000)
Interest expense, net |  | (59,000) | (64,000) | (180,000) | (205,000)
Provision for income taxes (Note 4) |  | 119,000 | 50,000 | 103,000 | 51,000
Restructuring, impairment and other charges and credits (3) | [5] | (138,000) | (40,000) | (217,000) | (42,000)
Gain on sale of a business |  |  |  | 53,000 | 54,000
Other corporate items |  | $ (58,000) | $ (57,000) | $ (165,000) | $ (267,000)
[1] | Many of Corning’s administrative and staff functions are performed on a centralized basis. Where practicable, Corning charges these expenses to segments based upon the extent to which each business uses a centralized function. Other staff functions, such as corporate finance, human resources and legal, are allocated to segments, primarily as a percentage of sales. Expenses that are not allocated to the segments are included in the reconciliation of reportable segment net income (loss) to consolidated net income.
[2] | Research, development and engineering expenses include direct project spending that is identifiable to a segment.
[3] | Income tax (provision) benefit reflects a tax rate of 21%.
[4] | Amount does not include research, development, and engineering expense related to restructuring, impairment and other charges and credits.
[5] | Refer to Note 2 (Restructuring, Impairment and Other Charges and Credits) to the consolidated financial statements for additional information on activities.

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