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RESTRUCTURING, ACQUISITION AND DIVESTITURE-RELATED COSTS (Tables)

12 Months Ended

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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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.

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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.

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