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Accrued and Other Liabilities
9 Months Ended
Sep. 28, 2025
Other Liabilities Disclosure [Abstract]  
Accrued and Other Liabilities Accrued and Other Liabilities
As of September 28, 2025 and December 29, 2024, Accrued liabilities and Other liabilities, respectively, consisted of:

(Dollars in Millions)September 28, 2025December 29, 2024
Accrued expenses$432 $368 
Accrued compensation and benefits282 325 
Operating lease liabilities
38 36 
Tax indemnification liability(1)
23 82 
Other accrued liabilities
183 321 
Total accrued liabilities
$958 $1,132 

(Dollars in Millions)September 28, 2025December 29, 2024
Accrued income taxes$213 $185 
Operating lease liabilities98 76 
Tax indemnification liability(1)
151 143 
Other accrued liabilities
138 132 
Total other liabilities$600 $536 
(1) The balances primarily relate to the Tax Matters Agreement (as defined in Note 8, “Relationship with J&J—Tax Indemnification”) entered into with J&J on May 3, 2023 that governs the parties’ respective rights, responsibilities, and obligations with respect to tax liabilities and benefits, tax attributes, the preparation and filing of tax returns, the control of audits and other tax proceedings, and other matters regarding taxes. See Note 8, “Relationship with J&J—Tax Indemnification,” for more information.