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Supplemental Balance Sheet Data
 12 Months Ended
Dec. 31, 2025
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,
 20252024
 (in millions)
Trade$444 $378 
Other44 26 
Accounts receivable—net$488 $404 
Inventories
Inventories consist of the following:
 December 31,
 20252024
 (in millions)
Finished goods$332 $263 
Raw materials, spare parts and supplies51 51 
Total inventories$383 $314 
Other Assets
Other assets consist of the following:
 December 31,
 20252024
 (in millions)
Spare parts$228 $208 
Nonqualified employee benefit trusts18 17 
Tax-related assets654 638 
Other80 54 
Total other assets$980 $917 
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 in 2022. See Note 10—Income Taxes for additional information.
Other includes defined benefit pension plans in a net asset funded status. See Note 11—Pension and Other Postretirement Benefits for additional information.
Accounts Payable and Accrued Expenses

Accounts payable and accrued expenses consist of the following:
 December 31,
 20252024
 (in millions)
Accounts payable(1)
$148 $125 
Accrued capital expenditures(1)
51 59 
Accrued natural gas costs127 106 
Payroll and employee-related costs113 69 
Accrued interest32 30 
Other210 214 
Total accounts payable and accrued expenses$681 $603 
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(1)As of December 31, 2025 and 2024, accrued capital expenditures totaled $118 million and $101 million, respectively, of which $65 million and $42 million, respectively, are included within accounts payable in the table above, and as of December 31, 2025, $2 million is included in other liabilities.
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 12—Financing Agreements and Note 13—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, 2025, other current liabilities of $19 million consist primarily of a defined benefit pension plan liability of $9 million and an unrealized loss on natural gas derivatives of $5 million.
As of December 31, 2024, other current liabilities of $9 million consist primarily of an unrealized loss on natural gas derivatives of $3 million and asset retirement obligations of $4 million.
See Note 11—Pension and Other Postretirement Benefits, Note 16—Derivative Financial Instruments and Note 23—Asset Retirement Obligations for additional information.
Other Liabilities
Other liabilities consist of the following:
 December 31,
 20252024
 (in millions)
Benefit plans and deferred compensation$47 $40 
Tax-related liabilities262 245 
Other28 16 
Other liabilities$337 $301 
Benefit plans and deferred compensation include liabilities for pensions, retiree medical benefits, and the noncurrent portion of incentive plans. See Note 11—Pension and Other Postretirement Benefits for additional information.
Tax-related liabilities include reserves for unrecognized tax benefits and the related interest. See Note 10—Income Taxes for additional information.