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DISCONTINUED OPERATIONS (Tables)
 6 Months Ended
Jun. 30, 2025
Discontinued Operations and Disposal Groups [Abstract]  
Disposal Groups, Including Discontinued Operations
The following table summarizes Earnings from discontinued operations attributable to Owens Corning, net of tax included within the Consolidated Statements of Earnings:

Three Months Ended June 30,Six Months Ended June 30,
(In millions)
2025202420252024
NET SALES$306 $292 $576 $575 
COST OF SALES230 238 434 469 
OPERATING EXPENSES
Marketing and administrative expenses18 20 35 42 
Loss from classification as discontinued operation19 — 381 — 
Other expense (income), net3 (5)5 (2)
Total operating expenses40 15 421 40 
Interest expense, net1 1 2 2 
Income tax expense6 9 38 14 
NET EARNINGS (LOSS) FROM DISCONTINUED OPERATIONS ATTRIBUTABLE TO OWENS CORNING, NET OF TAX$29 $29 $(319)$50 
Major classes of assets and liabilities of discontinued operations include the following:
(In millions)
June 30, 2025December 31, 2024
ASSETS
CURRENT ASSETS
Cash and cash equivalents$35 $40 
Receivables, less allowance118 104 
Inventories248 260 
Other current assets22 23 
Current assets of discontinued operations423 427 
Property, plant and equipment, net393 346 
Goodwill101 98 
Deferred income taxes5 46 
Valuation allowance for discontinued operations(354)— 
Other non-current assets106 89 
Non-current assets of discontinued operations$251 $579 
LIABILITIES
CURRENT LIABILITIES
Accounts payable$105 $129 
Other current liabilities77 97 
Current liabilities of discontinued operations182 226 
Other liabilities109 95 
Non-current liabilities of discontinued operations$109 $95 
Cash flows related to discontinued operations are included within the Consolidated Statements of Cash Flows. Selected financial information related to cash flows from discontinued operations are below:

Six Months Ended June 30,
(In millions)
20252024
Depreciation and amortization$— $49 
Cash paid for property, plant and equipment$43 $44