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RESTRUCTURING, ACQUISITION AND DIVESTITURE-RELATED COSTS (Tables) | 12 Months Ended
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Dec. 31, 2022
Restructuring Cost and Reserve [Line Items] |
Restructuring and Related Costs | The following table presents the impact and respective location of total restructuring, acquisition and divestiture-related costs on the Consolidated Statements of Earnings (Loss), which are included within Corporate, Other and Eliminations (in millions):
|  | Twelve Months Ended December 31,
Type of Cost | Location | 2022 | 2021 | 2020
Accelerated depreciation | Cost of sales | $ | 26 |  | $ | 13 |  | $ | 20 |
Other exit costs | Cost of sales | 16 |  | 1 |  | 6 |
Other exit costs | Marketing and administrative expenses | — |  | 2 |  | — |
Recognition of acquisition inventory fair value step-up | Cost of sales | — |  | 1 |  | — |
Severance | Other expenses (income), net | 1 |  | 11 |  | 13 |
Other exit costs (gains) (a) | Other expenses (income), net | 41 |  | (10) |  | 2 |
Acquisition-related gains | Gain on equity method investment | (130) |  | — |  | — |
Acquisition and divestiture-related costs | Marketing and administrative expenses | 7 |  | — |  | — |
Other exit costs | Non-operating (income) expense | — |  | 2 |  | — |
Total restructuring, acquisition and divestiture-related (gains) costs |  | $ | (39) |  | $ | 20 |  | $ | 41 |
(a) Other exit costs (gains) in 2021 includes a $15 million gain related to the sale of land in Thimmapur, India. Please refer to Note 11 of our 2017 Form 10-K for more information about the 2017 Cost Reduction actions.
Cost Reductions Actions 2014 |
Restructuring Cost and Reserve [Line Items] |
Schedule of Restructuring Reserve by Type of Cost | The following table summarizes the status of the unpaid liabilities from the Company’s restructuring activities (in millions):
|  | Composites Strategic Realignment Actions | Roofing Components Restructuring Actions | Santa Clara Insulation Site | 2020 Insulation Restructuring Actions |  |  | Acquisition-Related Restructuring |
Balance at December 31, 2021 |  | $ | — |  | $ | 1 |  | $ | 13 |  | $ | 1 |  |  |  | $ | 5 |  |
Restructuring costs (gains) |  | 9 |  | 3 |  | 35 |  | 2 |  |  |  | (1) |  |
Payments |  | (2) |  | — |  | (19) |  | (1) |  |  |  | (3) |  |
Accelerated depreciation and other non-cash items |  | (6) |  | (4) |  | (22) |  | (2) |  |  |  | 1 |  |
Balance at December 31, 2022 |  | $ | 1 |  | $ | — |  | $ | 7 |  | $ | — |  |  |  | $ | 2 |  |
Cumulative charges incurred |  | $ | 9 |  | $ | 8 |  | $ | 60 |  | $ | 29 |  |  |  | $ | 26 |  |

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- Definition Tabular disclosure of costs incurred for restructuring including, but not limited to, exit and disposal activities, remediation, implementation, integration, asset impairment, and charges against earnings from the write-down of assets. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 420 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SAB TOPIC 5.P.3) -URI https://asc.fasb.org/extlink&oid=115931487&loc=d3e140864-122747 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 420 -SubTopic 10 -Section 50 -Paragraph 1 -URI https://asc.fasb.org/extlink&oid=6394359&loc=d3e17939-110869 Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 420 -SubTopic 10 -Section S99 -Paragraph 2 -Subparagraph (SAB TOPIC 5.P.4) -URI https://asc.fasb.org/extlink&oid=115931487&loc=d3e140904-122747 + Details
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- Definition Tabular disclosure of an entity's restructuring reserve that occurred during the period associated with the exit from or disposal of business activities or restructurings for each major type of cost. This element may also include a description of any reversal and other adjustment made during the period to the amount of an accrued liability for restructuring activities. This element may be used to encapsulate the roll forward presentations of an entity's restructuring reserve by type of cost and in total, and explanation of changes that occurred in the period. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 420 -SubTopic 10 -Section 50 -Paragraph 1 -Subparagraph (b)(2) -URI https://asc.fasb.org/extlink&oid=6394359&loc=d3e17939-110869 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 420 -SubTopic 10 -Section S99 -Paragraph 2 -Subparagraph (SAB Topic 5.P.4(b)(2)) -URI https://asc.fasb.org/extlink&oid=115931487&loc=d3e140904-122747 + Details
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