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

(Dollars in Millions)December 28, 2025December 29, 2024
Accrued expenses$428 $368 
Accrued compensation and benefits343 325 
Operating lease liabilities
43 36 
Tax indemnification liability(1)
22 82 
Other accrued liabilities
323 321 
Total accrued liabilities
$1,159 $1,132 

(Dollars in Millions)December 28, 2025December 29, 2024
Accrued income taxes$219 $185 
Operating lease liabilities107 76 
Tax indemnification liability(1)
135 143 
Other accrued liabilities
140 132 
Total other liabilities$601 $536 
(1) The balances primarily relate to the Tax Matters Agreement (as defined in Note 12, “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 12, “Relationship with J&J—Tax Indemnification,” for more information.