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ACQUISITIONS - Preliminary Estimated Fair Value Of Common Stock (Details) - Masonite $ / shares in Units, $ in Millions | May 15, 2024 USD ($) $ / shares shares
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Business Acquisition [Line Items] |
Number of Masonite stock awards outstanding (in shares) | shares | 639,608
Exchange ratio (in shares) | shares | 0.7642
Owens Corning equity awards issued for Masonite outstanding equity awards (in shares) | shares | 488,778
10-day weighted average closing share price of Owens Corning common stock (in dollars per share) | $ / shares | $ 174.03
Fair value of Owens Corning time vesting RSUs issued for Masonite outstanding equity awards | $ | $ 85
Less: Fair value allocated to post-transaction compensation expense | $ | (50)
Fair value of awards included in transaction consideration | $ | $ 35

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