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Organization, Consolidation and Presentation of Financial Statements (Policies)

9 Months Ended

Sep. 30, 2025

Organization, Consolidation and Presentation of Financial Statements [Abstract]

Recently Adopted/New Accounting Pronouncements

New Accounting Pronouncements


Date Issued and Topic			Effective Date			Description			Impact
December 2023 Income Taxes (Topic 740): Improvements to Income Tax Disclosures			Annual period starting in 2025 Prospective basis			The standard requires enhanced income tax disclosures primarily related to the income tax rate reconciliation and income taxes paid information.			We are currently preparing to implement the new disclosure requirements in our 2025 annual financial statements.
November 2024 Income Statement—Reporting Comprehensive Income—Expense Disaggregation Disclosures (Subtopic 220-40)			Annual period starting in 2027 and interim periods starting in 2028 Prospective basis			The standard is intended to improve financial reporting by requiring that public business entities disclose additional information about specific expense categories in the notes to financial statements at interim and annual reporting periods.			We are currently evaluating the impact on our disclosures.
July 2025 Financial Instruments—Credit Losses (Topic 326): Measurement of Credit Losses for Accounts Receivable and Contract Assets			Annual reporting periods starting in 2026, and interim reporting periods within those annual reporting periods Prospective basis			The standard is intended to simplify the measurement of credit losses for accounts receivable and contract assets by providing a practical expedient that allows an entity to assume that current conditions as of the balance sheet date do not change for the remaining life of the asset.			We are currently evaluating the impact of applying the practical expedient.
September 2025 Intangibles—Goodwill and Other—Internal-Use Software (Subtopic 350-40): Targeted Improvements to the Accounting for Internal-Use Software			Annual reporting periods starting in 2028, and interim reporting periods within those annual reporting periods Prospective basis			The standard is intended to modernize the internal-use software guidance, making it easier to apply to various software development methods.			We are currently evaluating the impact on our internal use software capitalization policy.