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RELATED PARTY TRANSACTIONS (Tables)
9 Months Ended
Sep. 30, 2025
Related Party Transactions [Abstract]  
Schedule of Related Party Transactions
Corporate expense allocations were recorded in the unaudited interim Combined Statements of Operations within the following captions:
In millionsThree Months Ended
 September 30,
Nine Months Ended
September 30,
2025202420252024
Selling, general and administrative expenses$58 $57 $168 $172 
Cost of sales8102531
Research and development expenses10102927
Restructuring6117
Total corporate expense allocations$76 $83 $233 $237 
Net transfers from (to) Parent are included within Parent company net investment on the unaudited interim Combined Statements of Changes in Equity. The components of the net transfers from (to) Parent are as follows:
In millionsThree Months Ended
 September 30,
Nine Months Ended
September 30,
2025202420252024
Cash pooling and general financing activities$(1,828)$(164)$(1,856)$(168)
Less: Corporate cost allocations7683233237
Less: Taxes deemed settled with Parent8166214199
Total net transfers (to) from Parent per unaudited interim Combined Statements of Changes in Equity(1,985)(313)(2,303)(604)
Stock-based compensation and other noncash transfers (to) from Parent(4)(8)(7)
Net transfers (to) from Parent per unaudited interim Combined Statements of Cash Flows$(1,989)$(313)$(2,311)$(611)