XML 84 R70.htm IDEA: XBRL DOCUMENT
v3.22.4

ACQUISITIONS (Details) - USD ($) $ in Millions |  |  |  |  |  | 12 Months Ended
--- | --- | --- | --- | --- | --- | ---
Sep. 01, 2022 | Aug. 01, 2022 | Jun. 01, 2022 | May 23, 2022 | Jul. 13, 2021 | Dec. 31, 2022 | Dec. 31, 2021 | Dec. 31, 2020
Business Acquisition [Line Items] |  |  |  |  |  |  |  |
Gain on equity method investment |  |  |  |  |  | $ 130 | $ 0 | $ 0
Goodwill |  |  |  |  |  | 1,383 | $ 990 |
Fiberteq LLC |  |  |  |  |  |  |  |
Business Acquisition [Line Items] |  |  |  |  |  |  |  |
Voting interest acquired | 50.00% |  |  |  |  |  |  |
Consideration to be paid as part of business acquisition | $ 140 |  |  |  |  |  |  |
Carrying value | 17 |  |  |  |  |  |  |
Fair value of equity method investments | 147 |  |  |  |  |  |  |
Gain on equity method investment |  |  |  |  |  | $ 130 |  |
Unfavorable contract liability | 62 |  |  |  |  |  |  |
Goodwill | $ 243 |  |  |  |  |  |  |
Percentage of goodwill tax deductible | 50.00% |  |  |  |  |  |  |
Fiberteq LLC | Customer Relationships |  |  |  |  |  |  |  |
Business Acquisition [Line Items] |  |  |  |  |  |  |  |
Intangible assets acquired other than goodwill | $ 58 |  |  |  |  |  |  |
Weighted average useful life | 3 years |  |  |  |  |  |  |
Natural Polymers, LLC |  |  |  |  |  |  |  |
Business Acquisition [Line Items] |  |  |  |  |  |  |  |
Consideration to be paid as part of business acquisition |  | $ 111 |  |  |  |  |  |
Intangible assets acquired other than goodwill |  | 44 |  |  |  |  |  |
Goodwill, expected tax deductible amount |  | $ 62 |  |  |  |  |  |
Natural Polymers, LLC | Customer Relationships |  |  |  |  |  |  |  |
Business Acquisition [Line Items] |  |  |  |  |  |  |  |
Weighted average useful life |  | 17 years |  |  |  |  |  |
Finite-lived intangible assets acquired |  | $ 27 |  |  |  |  |  |
Natural Polymers, LLC | Trademarks |  |  |  |  |  |  |  |
Business Acquisition [Line Items] |  |  |  |  |  |  |  |
Weighted average useful life |  | 10 years |  |  |  |  |  |
Finite-lived intangible assets acquired |  | $ 5 |  |  |  |  |  |
Natural Polymers, LLC | Technology-Based Intangible Assets |  |  |  |  |  |  |  |
Business Acquisition [Line Items] |  |  |  |  |  |  |  |
Weighted average useful life |  | 6 years |  |  |  |  |  |
Finite-lived intangible assets acquired |  | $ 12 |  |  |  |  |  |
WearDeck |  |  |  |  |  |  |  |
Business Acquisition [Line Items] |  |  |  |  |  |  |  |
Consideration to be paid as part of business acquisition |  |  | $ 133 |  |  |  |  |
Intangible assets acquired other than goodwill |  |  | 38 |  |  |  |  |
Goodwill |  |  | 68 |  |  |  |  |
Goodwill, expected tax deductible amount |  |  | $ 61 |  |  |  |  |
WearDeck | Customer Relationships |  |  |  |  |  |  |  |
Business Acquisition [Line Items] |  |  |  |  |  |  |  |
Weighted average useful life |  |  | 15 years |  |  |  |  |
Finite-lived intangible assets acquired |  |  | $ 21 |  |  |  |  |
WearDeck | Trademarks |  |  |  |  |  |  |  |
Business Acquisition [Line Items] |  |  |  |  |  |  |  |
Weighted average useful life |  |  | 10 years |  |  |  |  |
Finite-lived intangible assets acquired |  |  | $ 7 |  |  |  |  |
WearDeck | Technology-Based Intangible Assets |  |  |  |  |  |  |  |
Business Acquisition [Line Items] |  |  |  |  |  |  |  |
Weighted average useful life |  |  | 11 years |  |  |  |  |
Finite-lived intangible assets acquired |  |  | $ 10 |  |  |  |  |
Pultron Composites |  |  |  |  |  |  |  |
Business Acquisition [Line Items] |  |  |  |  |  |  |  |
Voting interest acquired |  |  |  | 65.50% |  |  |  |
Consideration to be paid as part of business acquisition |  |  |  | $ 47 |  |  |  |
Goodwill |  |  |  | 42 |  |  |  |
Goodwill, expected tax deductible amount |  |  |  | 37 |  |  |  |
Redeemable noncontrolling interest |  |  |  | 25 |  |  |  |
Assets acquired |  |  |  | $ 65 |  |  |  |
Pultron Composites | Technology-Based Intangible Assets |  |  |  |  |  |  |  |
Business Acquisition [Line Items] |  |  |  |  |  |  |  |
Weighted average useful life |  |  |  | 15 years |  |  |  |
Finite-lived intangible assets acquired |  |  |  | $ 15 |  |  |  |
Vliepa GmbH |  |  |  |  |  |  |  |
Business Acquisition [Line Items] |  |  |  |  |  |  |  |
Consideration to be paid as part of business acquisition |  |  |  |  | $ 42 |  |  |
Intangible assets acquired other than goodwill |  |  |  |  | 13 |  |  |
Goodwill |  |  |  |  | $ 16 |  |  |
Vliepa GmbH | Customer Relationships |  |  |  |  |  |  |  |
Business Acquisition [Line Items] |  |  |  |  |  |  |  |
Weighted average useful life |  |  |  |  | 12 years |  |  |

X
- Definition Business Acquisition, Goodwill, Expected Percentage Tax Deductible + References No definition available. + Details
Name: | oc_BusinessAcquisitionGoodwillExpectedPercentageTaxDeductible
Namespace Prefix: | oc_
Data Type: | dtr-types:percentItemType
Balance Type: | na
Period Type: | duration

X
- Definition Contract Liability, Unfavorable + References No definition available. + Details
Name: | oc_ContractLiabilityUnfavorable
Namespace Prefix: | oc_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition Weighted average amortization period of finite-lived intangible assets acquired either individually or as part of a group of assets, in 'PnYnMnDTnHnMnS' format, for example, 'P1Y5M13D' represents the reported fact of one year, five months, and thirteen days. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 350 -SubTopic 30 -Section 50 -Paragraph 1 -Subparagraph (a)(3) -URI https://asc.fasb.org/extlink&oid=66006027&loc=d3e16265-109275 + Details
Name: | us-gaap_AcquiredFiniteLivedIntangibleAssetsWeightedAverageUsefulLife
Namespace Prefix: | us-gaap_
Data Type: | xbrli:durationItemType
Balance Type: | na
Period Type: | duration

X
- Definition Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table. + References No definition available. + Details
Name: | us-gaap_BusinessAcquisitionLineItems
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition Percentage of voting equity interests acquired at the acquisition date in the business combination. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 805 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (c) -URI https://asc.fasb.org/extlink&oid=79982066&loc=d3e1392-128463 + Details
Name: | us-gaap_BusinessAcquisitionPercentageOfVotingInterestsAcquired
Namespace Prefix: | us-gaap_
Data Type: | dtr-types:percentItemType
Balance Type: | na
Period Type: | instant

X
- Definition The amount of goodwill arising from a business combination that is expected to be deductible for tax purposes. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 805 -SubTopic 30 -Section 50 -Paragraph 1 -Subparagraph (d) -URI https://asc.fasb.org/extlink&oid=126975305&loc=d3e6927-128479 + Details
Name: | us-gaap_BusinessAcquisitionPurchasePriceAllocationGoodwillExpectedTaxDeductibleAmount
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition Amount of consideration transferred, consisting of acquisition-date fair value of assets transferred by the acquirer, liabilities incurred by the acquirer, and equity interest issued by the acquirer. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 805 -SubTopic 30 -Section 30 -Paragraph 8 -URI https://asc.fasb.org/extlink&oid=126966197&loc=d3e6613-128477 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 805 -SubTopic 30 -Section 50 -Paragraph 1 -Subparagraph (b) -URI https://asc.fasb.org/extlink&oid=126975305&loc=d3e6927-128479 Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 805 -SubTopic 30 -Section 30 -Paragraph 7 -URI https://asc.fasb.org/extlink&oid=126966197&loc=d3e6578-128477 + Details
Name: | us-gaap_BusinessCombinationConsiderationTransferred1
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition Amount of assets acquired at the acquisition date. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 805 -SubTopic 20 -Section 50 -Paragraph 1 -Subparagraph (c) -URI https://asc.fasb.org/extlink&oid=128092470&loc=d3e4845-128472 + Details
Name: | us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedAssets
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition Amount of intangible assets, excluding goodwill, acquired at the acquisition date. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 805 -SubTopic 20 -Section 50 -Paragraph 1 -Subparagraph (c) -URI https://asc.fasb.org/extlink&oid=128092470&loc=d3e4845-128472 + Details
Name: | us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedIntangibleAssetsOtherThanGoodwill
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition The amount of identifiable intangible assets recognized as of the acquisition date. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 805 -SubTopic 10 -Section 55 -Paragraph 37 -URI https://asc.fasb.org/extlink&oid=123455525&loc=d3e2207-128464 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 805 -SubTopic 20 -Section 50 -Paragraph 1 -Subparagraph (c) -URI https://asc.fasb.org/extlink&oid=128092470&loc=d3e4845-128472 + Details
Name: | us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedIntangibles
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition This item represents the carrying amount on the entity's balance sheet of its investment in common stock of an equity method investee. This is not an indicator of the fair value of the investment, rather it is the initial cost adjusted for the entity's share of earnings and losses of the investee, adjusted for any distributions (dividends) and other than temporary impairment (OTTI) losses recognized. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 323 -SubTopic 10 -Section 45 -Paragraph 1 -URI https://asc.fasb.org/extlink&oid=109237563&loc=d3e33749-111570 Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02(10)) -URI https://asc.fasb.org/extlink&oid=120391452&loc=d3e13212-122682 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 25 -Subparagraph (a) -URI https://asc.fasb.org/extlink&oid=126901519&loc=d3e8813-108599 + Details
Name: | us-gaap_EquityMethodInvestments
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition Fair value portion of investments accounted under the equity method. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 323 -SubTopic 10 -Section 25 -Paragraph 2 -URI https://asc.fasb.org/extlink&oid=126960272&loc=d3e32014-111567 + Details
Name: | us-gaap_EquityMethodInvestmentsFairValueDisclosure
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition Amount after accumulated impairment loss of an asset representing future economic benefits arising from other assets acquired in a business combination that are not individually identified and separately recognized. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Publisher FASB -Name Accounting Standards Codification -Topic 350 -SubTopic 20 -Section 50 -Paragraph 1 -Subparagraph (a) -URI https://asc.fasb.org/extlink&oid=121556970&loc=d3e13816-109267 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 942 -SubTopic 210 -Section S99 -Paragraph 1 -Subparagraph (SX 210.9-03(10)(1)) -URI https://asc.fasb.org/extlink&oid=126897435&loc=d3e534808-122878 Reference 3: http://www.xbrl.org/2009/role/commonPracticeRef -Publisher FASB -Name Accounting Standards Codification -Topic 350 -SubTopic 20 -Section 50 -Paragraph 1 -Subparagraph (h) -URI https://asc.fasb.org/extlink&oid=121556970&loc=d3e13816-109267 Reference 4: http://www.xbrl.org/2003/role/exampleRef -Publisher FASB -Name Accounting Standards Codification -Topic 350 -SubTopic 20 -Section 55 -Paragraph 24 -URI https://asc.fasb.org/extlink&oid=122137925&loc=d3e14258-109268 Reference 5: http://www.xbrl.org/2003/role/exampleRef -Publisher FASB -Name Accounting Standards Codification -Topic 852 -SubTopic 10 -Section 55 -Paragraph 10 -URI https://asc.fasb.org/extlink&oid=84165509&loc=d3e56426-112766 Reference 6: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 350 -SubTopic 20 -Section 45 -Paragraph 1 -URI https://asc.fasb.org/extlink&oid=99380562&loc=d3e13770-109266 Reference 7: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02(15)) -URI https://asc.fasb.org/extlink&oid=120391452&loc=d3e13212-122682 + Details
Name: | us-gaap_Goodwill
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition Amount of income (loss) for proportionate share of equity method investee's income (loss). + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 220 -SubTopic 10 -Section S99 -Paragraph 2 -Subparagraph (SX 210.5-03(12)) -URI https://asc.fasb.org/extlink&oid=126953954&loc=SL114868664-224227 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 944 -SubTopic 220 -Section S99 -Paragraph 1 -Subparagraph (SX 210.7-04(10)) -URI https://asc.fasb.org/extlink&oid=120400993&loc=SL114874131-224263 Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 230 -SubTopic 10 -Section 45 -Paragraph 28 -Subparagraph (b) -URI https://asc.fasb.org/extlink&oid=126954810&loc=d3e3602-108585 Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 942 -SubTopic 220 -Section S99 -Paragraph 1 -Subparagraph (SX 210.9-04(13)(f)) -URI https://asc.fasb.org/extlink&oid=120399700&loc=SL114874048-224260 Reference 5: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 22 -Subparagraph (g) -URI https://asc.fasb.org/extlink&oid=126901519&loc=d3e8736-108599 Reference 6: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 323 -SubTopic 10 -Section 45 -Paragraph 1 -URI https://asc.fasb.org/extlink&oid=109237563&loc=d3e33749-111570 + Details
Name: | us-gaap_IncomeLossFromEquityMethodInvestments
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition The aggregate fair value as of the reporting date of all noncontrolling interests which are redeemable by the (parent) entity (1) at a fixed or determinable price on a fixed or determinable date, (2) at the option of the holder of the noncontrolling interest, or (3) upon occurrence of an event that is not solely within the control of the (parent) entity. This item includes noncontrolling interest holder's ownership (or holders' ownership) regardless of the type of equity interest (common, preferred, other) including all potential organizational (legal) forms of the investee entity. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 480 -SubTopic 10 -Section S99 -Paragraph 3A -Subparagraph 14 -URI https://asc.fasb.org/extlink&oid=122040564&loc=SL6540498-122764 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 480 -SubTopic 10 -Section S99 -Paragraph 3A -Subparagraph (16)(c) -URI https://asc.fasb.org/extlink&oid=122040564&loc=SL6540498-122764 Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 480 -SubTopic 10 -Section S99 -Paragraph 3A -Subparagraph (12)(c) -URI https://asc.fasb.org/extlink&oid=122040564&loc=SL6540498-122764 Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 480 -SubTopic 10 -Section S99 -Paragraph 3A -Subparagraph 15 -URI https://asc.fasb.org/extlink&oid=122040564&loc=SL6540498-122764 + Details
Name: | us-gaap_RedeemableNoncontrollingInterestEquityFairValue
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Details
Name: | us-gaap_BusinessAcquisitionAxis=oc_FiberteqLLCMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_FiniteLivedIntangibleAssetsByMajorClassAxis=us-gaap_CustomerRelationshipsMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_BusinessAcquisitionAxis=oc_NaturalPolymersLLCMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_FiniteLivedIntangibleAssetsByMajorClassAxis=us-gaap_TrademarksMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_FiniteLivedIntangibleAssetsByMajorClassAxis=us-gaap_TechnologyBasedIntangibleAssetsMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_BusinessAcquisitionAxis=oc_WearDeckMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_BusinessAcquisitionAxis=oc_PultronCompositesMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_BusinessAcquisitionAxis=oc_VliepaGmbHMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |