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Supplemental Balance Sheet Data
 12 Months Ended
Dec. 31, 2024
Organization, Consolidation and Presentation of Financial Statements [Abstract]  
Supplemental Balance Sheet Data Supplemental Balance Sheet Data
Accounts Receivable—Net
Accounts receivable—net consist of the following:
 December 31,
 20242023
 (in millions)
Trade$378 $459 
Other26 46 
Accounts receivable—net$404 $505 
Inventories
Inventories consist of the following:
 December 31,
 20242023
 (in millions)
Finished goods$263 $256 
Raw materials, spare parts and supplies51 43 
Total inventories$314 $299 
Other Assets
Other assets consist of the following:
 December 31,
 20242023
 (in millions)
Spare parts$208 $200 
Nonqualified employee benefit trusts17 17 
Tax-related assets638 610 
Other54 40 
Total other assets$917 $867 
Tax-related assets include long-term receivables related to U.S. and Canadian transfer pricing and the related interest, and certain payments to Canadian taxing authorities. See Note 12—Income Taxes for additional information.
Other includes pension plans in a net asset funded status. See Note 13—Pension and Other Postretirement Benefits for additional information.
Accounts Payable and Accrued Expenses

Accounts payable and accrued expenses consist of the following:
 December 31,
 20242023
 (in millions)
Accounts payable(1)
$125 $114 
Accrued capital expenditures(1)
59 48 
Accrued natural gas costs106 85 
Payroll and employee-related costs69 81 
Accrued interest30 30 
Other214 162 
Total accounts payable and accrued expenses$603 $520 
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(1)As of December 31, 2024 and 2023, accrued capital expenditures totaled $101 million and $68 million, respectively, of which $42 million and $20 million, respectively, are included within accounts payable in the table above.
Payroll and employee-related costs include accrued salaries and wages, vacation, benefits, incentive plans and payroll taxes.
Accrued interest includes interest payable on our outstanding senior notes. See Note 14—Financing Agreements and Note 15—Interest Expense for additional information.
Other includes accrued utilities, property and other taxes, sales incentives and other credits, accrued litigation settlement costs, and accrued maintenance and professional services.
Other Current Liabilities
As of December 31, 2024, other current liabilities of $9 million consist primarily of $3 million of unrealized loss on natural gas derivatives and $4 million for asset retirement obligations.
As of December 31, 2023, other current liabilities of $42 million consist primarily of $35 million of unrealized loss on natural gas derivatives and $6 million for asset retirement obligations.
See Note 17—Derivative Financial Instruments and Note 24—Asset Retirement Obligations for additional information.
Other Liabilities
Other liabilities consist of the following:
 December 31,
 20242023
 (in millions)
Benefit plans and deferred compensation$40 $50 
Tax-related liabilities245 247 
Unrealized loss on embedded derivative— 1 
Other16 16 
Other liabilities$301 $314 
Benefit plans and deferred compensation include liabilities for pensions, retiree medical benefits, and the noncurrent portion of incentive plans. See Note 13—Pension and Other Postretirement Benefits for additional information.
Tax-related liabilities include reserves for unrecognized tax benefits and the related interest. See Note 12—Income Taxes for additional information.