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NEW ACCOUNTING STANDARDS (Tables) | 9 Months Ended
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Sep. 30, 2025
Accounting Changes and Error Corrections [Abstract] |
Schedule of New Accounting Pronouncements and Changes in Accounting Principles | The following table summarizes accounting pronouncements issued by the FASB that we recently adopted or will be adopting in the future. TABLE 2.1
Standard |  | Description |  | Financial Statements Impact
Intangibles |  |  |  |
ASU 2025-06, Intangibles – Goodwill and Other – Internal-Use Software: Targeted Improvements to the Accounting of Internal-Use Software |  | This Update removes reference to software development project stages and requires entities to start capitalizing software costs when both of the following occur: (1) management has authorized and committed funds to the software project and (2) it is probable the project will be completed and the software will be used to perform the intended function. |  | This Update is to be applied prospectively for annual periods beginning after December 15, 2027, and interim periods within those annual reporting periods. Early adoption is permitted as of the beginning of an annual reporting period. Modified transition and retrospective approaches are permitted. We are currently evaluating the effect of this Update, and the adoption of this ASU is not expected to have a material impact on our consolidated financial statements.
Income Statement |  |  |  |
ASU 2025-01, Income Statement—Reporting Comprehensive Income—Expense Disaggregation Disclosures: Clarifying the Effective Date ASU 2024-03, Income Statement—Reporting Comprehensive Income—Expense Disaggregation Disclosures: Disaggregation of Income Statement Expenses |  | This Update requires public business entities to disclose, on an annual and interim basis, disaggregated information about certain income statement line items in a tabular format in the notes to the financial statements. Specifically, entities must disaggregate any relevant expense caption that includes one or more of the following natural expense categories: (1) purchases of inventory, (2) employee compensation, (3) depreciation, (4) intangible asset amortization, (5) depreciation, depletion, and amortization recognized as part of oil- and gas-producing activities (DD&A). Additionally, this Update also requires entities to disclose selling expense on both an annual and interim basis. This Update does not change the requirements for the presentation of expenses on the face of the income statement. |  | This Update is to be applied prospectively for annual periods beginning after December 15, 2026, and interim periods within fiscal years beginning after December 15, 2027. Early adoption and retrospective application are permitted. We are currently evaluating the effect this Update will have on related disclosures and our processes, systems, and controls related to the disclosures.

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