FORD MOTOR CO, 10-K filed on 2/11/2026
Annual Report
v3.25.4
Cover - USD ($)
12 Months Ended
Dec. 31, 2025
Feb. 06, 2026
Jun. 30, 2025
Document Information [Line Items]      
Document Type 10-K    
Document Annual Report true    
Current Fiscal Year End Date --12-31    
Document Period End Date Dec. 31, 2025    
Document Transition Report false    
Entity File Number 1-3950    
Entity Registrant Name Ford Motor Co    
Entity Incorporation, State or Country Code DE    
Entity Tax Identification Number 38-0549190    
Entity Address, Address Line One One American Road    
Entity Address, City or Town Dearborn,    
Entity Address, State or Province MI    
Entity Address, Postal Zip Code 48126    
City Area Code 313    
Local Phone Number 322-3000    
Entity Well-known Seasoned Issuer Yes    
Entity Voluntary Filers No    
Entity Current Reporting Status Yes    
Entity Interactive Data Current Yes    
Entity Filer Category Large Accelerated Filer    
Entity Small Business false    
Entity Emerging Growth Company false    
ICFR Auditor Attestation Flag true    
Document Financial Statement Error Correction [Flag] false    
Entity Shell Company false    
Entity Public Float     $ 42,411,872,532
Documents Incorporated by Reference
Document Where Incorporated
Proxy Statement* Part III (Items 10, 11, 12, 13, and 14)
__________
*    As stated under various Items of this Report, only certain specified portions of such document are incorporated by reference in this Report.
   
Amendment Flag false    
Document Fiscal Year Focus 2025    
Document Fiscal Period Focus FY    
Entity Central Index Key 0000037996    
Common Stock      
Document Information [Line Items]      
Title of 12(b) Security Common Stock, par value $.01 per share    
Trading Symbol F    
Security Exchange Name NYSE    
Entity Common Stock, Shares Outstanding   3,918,623,149  
FPRB      
Document Information [Line Items]      
Title of 12(b) Security 6.200% Notes due June 1, 2059    
Trading Symbol FPRB    
Security Exchange Name NYSE    
FPRC      
Document Information [Line Items]      
Title of 12(b) Security 6.000% Notes due December 1, 2059    
Trading Symbol FPRC    
Security Exchange Name NYSE    
FPRD      
Document Information [Line Items]      
Title of 12(b) Security 6.500% Notes due August 15, 2062    
Trading Symbol FPRD    
Security Exchange Name NYSE    
Class B Stock      
Document Information [Line Items]      
Entity Common Stock, Shares Outstanding   70,852,076  
v3.25.4
Audit Information
12 Months Ended
Dec. 31, 2025
Audit Information [Abstract]  
Auditor Firm ID 238
Auditor Name PricewaterhouseCoopers LLP
Auditor Location Detroit, Michigan
v3.25.4
CONSOLIDATED INCOME STATEMENTS - USD ($)
shares in Millions, $ in Millions
12 Months Ended
Dec. 31, 2025
Dec. 31, 2024
Dec. 31, 2023
Revenues      
Total revenues (Note 4) $ 187,267 $ 184,992 $ 176,191
Costs and expenses      
Cost of sales (Note 13) 174,466 158,434 150,550
Selling, administrative, and other expenses 10,849 10,287 10,702
Total costs and expenses 196,436 179,773 170,733
Operating income/(loss) (9,169) 5,219 5,458
Interest expense on Company debt excluding Ford Credit 1,254 1,115 1,302
Other income/(loss), net (Note 5) 1,746 2,451 (603)
Equity in net income/(loss) of affiliated companies (Note 14 and Note 23) (3,153) 678 414
Income/(Loss) before income taxes (11,830) 7,233 3,967
Provision for/(Benefit from) income taxes (Note 7) (3,668) 1,339 (362)
Net income/(loss) (8,162) 5,894 4,329
Less: Income/(Loss) attributable to noncontrolling interests 20 15 (18)
Net income/(loss) attributable to Ford Motor Company $ (8,182) $ 5,879 $ 4,347
EARNINGS/(LOSS) PER SHARE ATTRIBUTABLE TO FORD MOTOR COMPANY COMMON AND CLASS B STOCK (Note 8)      
Basic income/(loss) (in dollars per share) $ (2.06) $ 1.48 $ 1.09
Diluted income/(loss) (in dollars per share) $ (2.06) $ 1.46 $ 1.08
Weighted-average shares used in computation of earnings/(loss) per share      
Basic shares (in shares) 3,979 3,978 3,998
Diluted shares (in shares) 3,979 4,021 4,041
Company excluding Ford Credit      
Revenues      
Total revenues (Note 4) $ 173,996 $ 172,706 $ 165,901
Costs and expenses      
Interest expense on Company debt excluding Ford Credit 1,254 1,115 1,302
Ford Credit      
Revenues      
Total revenues (Note 4) 13,271 12,286 10,290
Costs and expenses      
Ford Credit interest, operating, and other expenses $ 11,121 $ 11,052 $ 9,481
v3.25.4
CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME - USD ($)
$ in Millions
12 Months Ended
Dec. 31, 2025
Dec. 31, 2024
Dec. 31, 2023
Statement of Comprehensive Income [Abstract]      
Net income/(loss) $ (8,162) $ 5,894 $ 4,329
Other comprehensive income/(loss), net of tax (Note 22)      
Foreign currency translation 2,020 (1,457) 974
Marketable securities 131 120 272
Derivative instruments (315) 608 (460)
Pension and other postretirement benefits 92 131 (488)
Total other comprehensive income/(loss), net of tax 1,928 (598) 298
Comprehensive income/(loss) (6,234) 5,296 4,627
Less: Comprehensive income/(loss) attributable to noncontrolling interests 19 14 (17)
Comprehensive income/(loss) attributable to Ford Motor Company $ (6,253) $ 5,282 $ 4,644
v3.25.4
CONSOLIDATED BALANCE SHEETS - USD ($)
$ in Millions
Dec. 31, 2025
Dec. 31, 2024
ASSETS    
Cash and cash equivalents (Note 9) $ 23,356 $ 22,935
Marketable securities (Note 9) 15,131 15,413
Ford Credit finance receivables, net of allowance for credit losses of $247 and $261 (Note 10) 49,130 51,850
Trade and other receivables, less allowances of $84 and $108 15,398 14,723
Inventories (Note 11) 15,285 14,951
Other assets 5,187 4,602
Total current assets 123,487 124,474
Ford Credit finance receivables, net of allowance for credit losses of $617 and $650 (Note 10) 61,449 59,786
Net investment in operating leases (Note 12) 28,540 22,947
Net property (Note 13) 37,288 41,928
Equity in net assets of affiliated companies (Note 14 and Note 23) 2,753 6,821
Deferred income taxes (Note 7) 21,953 16,375
Other assets 13,690 12,865
Total assets 289,160 285,196
LIABILITIES    
Payables 25,809 24,128
Other liabilities and deferred revenue (Note 15 and Note 24) 31,779 27,782
Total current liabilities 114,890 106,859
Other liabilities and deferred revenue (Note 15 and Note 24) 30,902 28,832
Deferred income taxes (Note 7) 1,354 1,074
Total liabilities 253,180 240,338
EQUITY    
Capital in excess of par value of stock 23,922 23,502
Retained earnings 22,508 33,740
Accumulated other comprehensive income/(loss) (Note 22) (7,710) (9,639)
Treasury stock (2,810) (2,810)
Total equity attributable to Ford Motor Company 35,952 44,835
Equity attributable to noncontrolling interests 28 23
Total equity 35,980 44,858
Total liabilities and equity 289,160 285,196
Common Stock    
EQUITY    
Common stock, value 41 41
Class B Stock    
EQUITY    
Common stock, value 1 1
Company excluding Ford Credit    
LIABILITIES    
Debt payable within one year (Note 18) 5,550 1,756
Long-term debt (Note 18) 16,369 18,898
Ford Credit    
ASSETS    
Ford Credit finance receivables, net of allowance for credit losses of $247 and $261 (Note 10) 49,130 51,850
Ford Credit finance receivables, net of allowance for credit losses of $617 and $650 (Note 10) 61,449 59,786
LIABILITIES    
Debt payable within one year (Note 18) 51,752 53,193
Long-term debt (Note 18) $ 89,665 $ 84,675
v3.25.4
CONSOLIDATED BALANCE SHEETS (Parenthetical) - USD ($)
shares in Millions, $ in Millions
Dec. 31, 2025
Dec. 31, 2024
Ford Credit finance receivables, allowance for credit losses $ 261 $ 247
Trade and other receivables, allowance 108 84
Ford Credit finance receivables, allowance for credit losses 650 617
ASSETS    
Cash and cash equivalents $ 23,356 $ 22,935
Common Stock    
Common stock, par value (in dollars per share) $ 0.01 $ 0.01
Common stock issued (in shares) 4,138  
Common stock authorized (in shares) 6,000 6,000
Class B Stock    
Common stock, par value (in dollars per share) $ 0.01 $ 0.01
Common stock issued (in shares) 71  
Common stock authorized (in shares) 530 530
VIEs    
ASSETS    
Cash and cash equivalents $ 2,523 $ 2,494
Ford Credit finance receivables, net 55,773 60,717
Net investment in operating leases 13,572 13,309
Other assets 21 34
LIABILITIES    
Other liabilities and deferred revenue 40 100
Debt $ 52,054 $ 50,855
v3.25.4
CONSOLIDATED STATEMENTS OF CASH FLOWS - USD ($)
$ in Millions
12 Months Ended
Dec. 31, 2025
Dec. 31, 2024
Dec. 31, 2023
Cash flows from operating activities      
Net income/(loss) $ (8,162) $ 5,894 $ 4,329
Depreciation and tooling amortization (Note 12 and Note 13) 7,834 7,567 7,690
Other amortization (1,839) (1,700) (1,167)
EV asset impairment/program cancellation asset write-downs (including depreciation of $8,140) (Note 13) 9,435 0 0
Provision for credit and insurance losses 616 575 438
Pension and other postretirement employee benefits (“OPEB”) expense/(income) (Note 16) 1,062 149 3,052
Equity method investment (earnings)/losses and impairments in excess of dividends received (Note 14 and Note 23) 3,572 (287) (33)
Foreign currency adjustments (87) 227 (234)
Net realized and unrealized (gains)/losses on cash equivalents, marketable securities, and other investments (Note 5) (346) 42 205
Stock compensation (Note 6) 510 511 460
Provision for/(Benefit from) deferred income taxes (4,536) 350 (1,649)
Decrease/(Increase) in finance receivables (wholesale and other) 4,992 (4,299) (4,827)
Decrease/(Increase) in accounts receivable and other assets (2,791) (2,497) (2,620)
Decrease/(Increase) in inventory 539 27 (1,219)
Increase/(Decrease) in accounts payable and accrued and other liabilities 10,103 8,425 9,829
Other 380 439 664
Net cash provided by/(used in) operating activities 21,282 15,423 14,918
Cash flows from investing activities      
Capital spending (8,815) (8,684) (8,236)
Acquisitions of finance receivables and operating leases (55,747) (59,720) (54,505)
Collections of finance receivables and operating leases 45,710 45,159 44,561
Purchases of marketable securities and other investments (9,457) (12,300) (8,590)
Sales and maturities of marketable securities and other investments 10,063 12,346 12,700
Settlements of derivatives (443) (268) (138)
Capital contributions to equity method investments (Note 23) (1,172) (2,323) (2,733)
Returns of capital from equity method investments (Note 23) 1,702 1,465 1
Other 110 (45) (688)
Net cash provided by/(used in) investing activities (18,049) (24,370) (17,628)
Cash flows from financing activities      
Cash payments for dividends and dividend equivalents (2,989) (3,118) (4,995)
Purchases of common stock 0 (426) (335)
Net changes in short-term debt 654 (276) (1,539)
Proceeds from issuance of long-term debt 49,688 57,312 51,659
Payments of long-term debt (50,303) (45,680) (41,965)
Other (255) (327) (241)
Net cash provided by/(used in) financing activities (3,205) 7,485 2,584
Effect of exchange rate changes on cash, cash equivalents, and restricted cash 532 (458) (104)
Net increase/(decrease) in cash, cash equivalents, and restricted cash 560 (1,920) (230)
Cash, cash equivalents, and restricted cash at beginning of period (Note 9) 23,190 25,110 25,340
Net increase/(decrease) in cash, cash equivalents, and restricted cash 560 (1,920) (230)
Cash, cash equivalents, and restricted cash at end of period (Note 9) $ 23,750 $ 23,190 $ 25,110
v3.25.4
CONSOLIDATED STATEMENTS OF CASH FLOWS (Parenthetical)
$ in Millions
12 Months Ended
Dec. 31, 2025
USD ($)
Statement of Cash Flows [Abstract]  
Impairment charges $ 8,140
v3.25.4
CONSOLIDATED STATEMENTS OF EQUITY - USD ($)
$ in Millions
Total
Total
Capital Stock
Cap. in Excess of Par Value  of Stock
Retained Earnings/(Accumulated Deficit)
Accumulated Other Comprehensive Income/(Loss)
Treasury Stock
Equity Attributable to Non-controlling Interests
Beginning Balance at Dec. 31, 2022 $ 43,167 $ 43,242 $ 42 $ 22,832 $ 31,754 $ (9,339) $ (2,047) $ (75)
Increase (Decrease) in Stockholders' Equity [Roll Forward]                
Net income/(loss) 4,329 4,347     4,347     (18)
Other comprehensive income/(loss), net of tax 298 297       297   1
Common stock issued [1] 425 425   425        
Treasury stock/other  (337) (466)   (129)     (337) 129
Dividend and dividend equivalents declared [2] (5,084) (5,072)     (5,072)     (12)
Ending balance at Dec. 31, 2023 42,798 42,773 42 23,128 31,029 (9,042) (2,384) 25
Increase (Decrease) in Stockholders' Equity [Roll Forward]                
Net income/(loss) 5,894 5,879     5,879     15
Other comprehensive income/(loss), net of tax (598) (597)       (597)   (1)
Common stock issued [1] 374 374   374        
Treasury stock/other  (426) (426)         (426)  
Dividend and dividend equivalents declared [2] (3,184) (3,168)     (3,168)     (16)
Ending balance at Dec. 31, 2024 44,858 44,835 42 23,502 33,740 (9,639) (2,810) 23
Increase (Decrease) in Stockholders' Equity [Roll Forward]                
Net income/(loss) (8,162) (8,182)     (8,182)     20
Other comprehensive income/(loss), net of tax 1,928 1,929       1,929   (1)
Common stock issued [1] 420 420   420        
Dividend and dividend equivalents declared [2] (3,064) (3,050)     (3,050)     (14)
Ending balance at Dec. 31, 2025 $ 35,980 $ 35,952 $ 42 $ 23,922 $ 22,508 $ (7,710) $ (2,810) $ 28
[1] Includes impacts of share-based compensation.
[2] We declared dividends per share of Common and Class B Stock of $1.25, $0.78, and $0.75 in 2023, 2024 and 2025, respectively. In the first quarter of 2023, 2024, and 2025, in addition to a regular dividend of $0.15 per share, we declared a supplemental dividend of $0.65 per share, $0.18 per share, and $0.15 per share, respectively. On February 2, 2026, we declared a regular dividend of $0.15 per share.
v3.25.4
CONSOLIDATED STATEMENTS OF EQUITY (Parenthetical) - $ / shares
3 Months Ended 12 Months Ended
Feb. 02, 2026
Mar. 31, 2025
Mar. 31, 2024
Mar. 31, 2023
Dec. 31, 2025
Dec. 31, 2024
Dec. 31, 2023
Dividends and dividend equivalents declared (in dollars per share)         $ 0.75 $ 0.78 $ 1.25
Subsequent Event              
Dividends and dividend equivalents declared (in dollars per share) $ 0.15            
O 2023 Q1 Dividends              
Dividends and dividend equivalents declared (in dollars per share)       $ 0.15      
O 2024 Q1 Dividends              
Dividends and dividend equivalents declared (in dollars per share)     $ 0.15        
O 2025 Q1 Dividends              
Dividends and dividend equivalents declared (in dollars per share)   $ 0.15          
S 2023 Q1 Dividends              
Dividends and dividend equivalents declared (in dollars per share)       $ 0.65      
S 2024 Q1 Dividends              
Dividends and dividend equivalents declared (in dollars per share)     $ 0.18        
S 2025 Q1 Dividends              
Dividends and dividend equivalents declared (in dollars per share)   $ 0.15          
v3.25.4
PRESENTATION
12 Months Ended
Dec. 31, 2025
Organization, Consolidation and Presentation of Financial Statements [Abstract]  
PRESENTATION PRESENTATION
For purposes of this report, “Ford,” the “Company,” “we,” “our,” “us,” or similar references mean Ford Motor Company, our consolidated subsidiaries, and our consolidated VIEs of which we are the primary beneficiary, unless the context requires otherwise. We also make reference to Ford Motor Credit Company LLC, herein referred to as Ford Credit. Our consolidated financial statements are presented in accordance with U.S. generally accepted accounting principles (“GAAP”). We reclassified certain prior year amounts in our consolidated financial statements to conform to the current year presentation.

Certain Transactions with Ford Credit

Transactions between Ford Credit and our other segments occur in the ordinary course of business. Additional detail regarding certain of those transactions is below (in billions):
 December 31, 2024December 31, 2025
Balance Sheet
Trade and other receivables (a)$8.2 $7.1 
Unearned interest supplements and residual support (b)(6.5)(6.8)
Other (c)2.2 2.2 
__________
(a)Ford Blue, Ford Model e, and Ford Pro receivables (generated primarily from vehicle and parts sales to third parties) sold to Ford Credit.  
(b)Ford Blue, Ford Model e, and Ford Pro pay amounts to Ford Credit at the point of retail financing or lease origination, which represent interest supplements and residual support.
(c)Includes a sale-leaseback agreement between Ford Blue and Ford Credit relating primarily to vehicles that we lease to our employees.

See Note 2 for additional information regarding our finance and lease incentives between Ford Credit and our other segments.
v3.25.4
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
12 Months Ended
Dec. 31, 2025
Accounting Policies [Abstract]  
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
For each accounting topic that is addressed in its own note, the description of the accounting policy may be found in the related note. Other significant accounting policies are described below.

Use of Estimates

The preparation of financial statements requires us to make estimates and assumptions that affect our results. Estimates are used to account for certain items such as marketing accruals, warranty costs, employee benefit programs, impairments of long-lived assets and goodwill, allowance for credit losses, and other items requiring judgment.  Estimates are based on assumptions that we believe are reasonable under the circumstances. Due to the inherent uncertainty involved with estimates, actual results may differ.

Foreign Currency

When an entity has monetary assets and liabilities denominated in a currency that is different from its functional currency, each reporting period, we remeasure those assets and liabilities from the transactional currency to the entity’s functional currency. The effect of this remeasurement process and the results of our related foreign currency hedging activities are reported in Cost of sales and Other income/(loss), net and were not material for the years ended 2023, 2024, and 2025.

Generally, our foreign subsidiaries use the local currency as their functional currency. We translate the assets and liabilities of our foreign subsidiaries from their respective functional currencies to U.S. dollars using end-of-period exchange rates. Changes in the carrying value of these assets and liabilities attributable to fluctuations in exchange rates are recognized in Foreign currency translation, a component of Other comprehensive income/(Ioss), net of tax. Upon sale or upon complete or substantially complete liquidation of an investment in a foreign subsidiary, the amount of accumulated foreign currency translation related to the entity is reclassified to income and recognized as part of the gain or loss on the sale or liquidation of the investment.
NOTE 2.  SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued)

Cash Equivalents

Cash and cash equivalents are highly liquid investments that are readily convertible to known amounts of cash and are subject to an insignificant risk of change in value due to interest rate, quoted price, or penalty on withdrawal. A debt security is classified as a cash equivalent if it meets these criteria and if it has a remaining time to maturity of three months or less from the date of purchase. Amounts on deposit and available upon demand, or negotiated to provide for daily liquidity without penalty, are classified as Cash and cash equivalents. Time deposits, certificates of deposit, and money market accounts that meet the above criteria are reported at par value on our consolidated balance sheets.

Restricted Cash

Cash and cash equivalents that are restricted as to withdrawal or use under the terms of certain contractual agreements are recorded in Other assets in the non-current assets section of our consolidated balance sheets. Our Company excluding Ford Credit restricted cash balances primarily include various escrow agreements related to legal, insurance, customs, and environmental matters and cash held under the terms of certain contractual agreements. Our Ford Credit segment restricted cash balances primarily include cash held to meet certain local governmental and regulatory reserve requirements and cash held under the terms of certain contractual agreements. Restricted cash does not include required minimum balances or cash securing debt issued through securitization transactions.

Marketable Securities

Investments in debt securities with a maturity date greater than three months at the date of purchase and other debt securities for which there is more than an insignificant risk of change in value due to interest rate, quoted price, or penalty on withdrawal are classified and accounted for as either trading or available-for-sale marketable securities. Equity securities with a readily determinable fair value are classified and accounted for as trading marketable securities.

Realized gains and losses, interest income, and dividend income on all of our marketable securities and unrealized gains and losses on securities not classified as available for sale are recorded in Other income/(loss), net. Unrealized gains and losses on available-for-sale securities are recognized in Unrealized gains and losses on securities, a component of Other comprehensive income/(loss), net of tax. Realized gains and losses and reclassifications of accumulated other comprehensive income into net income/(loss) are measured using the specific identification method.

On a quarterly basis, we review our available-for-sale debt securities for credit losses. We compare the present value of cash flows expected to be collected from the security with the amortized cost basis of the security. If the present value of cash flows expected to be collected is less than the amortized cost basis of the security, we determine if a credit loss allowance is necessary. If a credit loss allowance is necessary, we will record an allowance, limited by the amount that fair value is less than the amortized cost basis, and recognize the corresponding charge in Other income/(loss), net. Factors we consider include the severity and reason for the decline in value, interest rate changes, and counterparty long-term ratings.

Other Investments

We have investments in entities not accounted for under the equity method for which fair values are not readily available. We record these investments at cost (less impairment, if any), adjusted for observable price changes in orderly transactions for the identical or a similar investment of the same issuer. We report the carrying value of these investments in Other assets in the non-current assets section of our consolidated balance sheets. These investments were $256 million and $531 million at December 31, 2024 and 2025, respectively. The increase from December 31, 2024 primarily reflects an adjustment to the fair value of one of our investments for an observable price event of $276 million recognized in December 2025.

Trade, Notes, and Other Receivables

Trade, notes, and other receivables consist primarily of receivables from contracts with customers for the sale of vehicles, parts, and accessories. The current portion of trade and notes receivables is reported in Trade and other receivables, net. The non-current portion of notes receivables is reported in Other assets. Trade receivables are typically outstanding for 30 days or less, are recorded at their contractual value, and do not bear interest. Notes receivable are recorded at their amortized cost using the effective interest method.
NOTE 2.  SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued)

Each reporting period, we evaluate the collectibility of trade and notes receivables and record an allowance for credit losses representing our estimate of the expected losses that result from all possible default events over the expected life of the receivables. Additions to the allowance for credit losses are made by recording charges to bad debt expense reported in Selling, administrative, and other expenses and Cost of sales. Trade and notes receivables are written off against the allowance for credit losses when the account is deemed to be uncollectible.

The carrying value of trade, notes, and other receivables was $15.7 billion and $16.5 billion at December 31, 2024 and 2025, respectively. The credit loss reserve included in the carrying value of trade, notes, and other receivables was $113 million and $140 million at December 31, 2024 and 2025, respectively.

Supplier Finance Programs

Financial institutions participate in a supply chain finance (“SCF”) program that enables our suppliers, at their sole discretion, to sell their Ford receivables (i.e., our payment obligations to the suppliers) to the financial institutions on a non-recourse basis in order to be paid earlier than our payment terms provide. Our suppliers’ voluntary inclusion of invoices in the SCF program has no bearing on our payment terms, the amounts we pay, or our liquidity. We have no economic interest in a supplier’s decision to participate in the SCF program, and we do not provide any guarantees in connection with it. SCF obligations are reported in Payables.

The rollforward of SCF obligations for the years ended December 31 was as follows (in millions):
20242025
Outstanding at the beginning of the year$220 $172 
Invoices received during the year1,522 1,264 
Invoices settled during the year(1,570)(1,288)
Outstanding at the end of the year$172 $148 

Net Intangible Assets and Goodwill

Indefinite-lived intangible assets and goodwill are not amortized but are tested for impairment annually or more frequently if events or circumstances indicate the assets may be impaired. Goodwill impairment testing is also performed following an allocation of goodwill to a business to be disposed or a change in reporting units. We test for impairment by assessing qualitative factors to determine whether it is more likely than not that the fair value of the indefinite-lived intangible asset or the reporting unit allocated the goodwill is less than its carrying amount. If the qualitative assessment indicates a possible impairment, the carrying value of the asset or reporting unit is compared with its fair value. Fair value is measured relying primarily on the income approach by applying a discounted cash flow method, the market approach using market values or multiples, and/or third-party valuations. We capitalize and amortize our finite-lived intangible assets over their estimated useful lives.
The carrying amount of intangible assets and goodwill is reported in Other assets in the non-current assets section of our consolidated balance sheets. Intangible assets are primarily comprised of license agreements. The net carrying amount of our intangible assets was $69 million and $170 million at December 31, 2024 and 2025, respectively. The net carrying amount of goodwill was $658 million and $483 million at December 31, 2024 and 2025, respectively. For the periods presented, we did not record any material impairments for indefinite-lived intangibles. In the fourth quarter of 2025, the Company identified triggering events indicating that the carrying value of the Model e asset group may not be recoverable. Consequently, a quantitative impairment test was performed, resulting in a goodwill impairment charge of $215 million in the fourth quarter of 2025. For further details regarding the Model e impairment, see Note 13.

Regulatory Compliance Credits

When we are not able to meet regulatory compliance requirements through the sales mix of our products, compliance credits may be purchased and/or, in some cases, fines or penalties may be paid. Compliance credits are recorded as Other assets upon delivery. Once an asset is recorded, it must be monitored for recoverability at least quarterly.

When it is probable and estimable that the mix of vehicles sold will not meet regulatory compliance requirements and will result in a compliance shortfall during the compliance period (e.g., model year, calendar year), we recognize a liability and related expense. The liability reflects an estimate of the cost of compliance credits and/or fines expected to be incurred to settle a compliance shortfall.
NOTE 2.  SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued)

The asset and liability remain on our balance sheet until final certification from the applicable regulatory agency is received.

Held-and-Used Long-Lived Asset Impairment

We test our long-lived asset groups when changes in circumstances indicate their carrying value may not be recoverable. Events that trigger a test for recoverability include:

Material adverse changes in projected revenues or expenses, present negative cash flows combined with a history of negative cash flows and a forecast that demonstrates significant continuing losses
Adverse change in legal factors or significant negative industry or regulatory trends (such as overcrowding of market offerings or changes in regulations, resulting in excess capacity relative to market demand)
Current expectation that a long-lived asset group will be disposed of significantly before the end of its useful life
Significant adverse change in the manner in which an asset group is used or in its physical condition
Significant change in the asset group

In addition, investing in new or emerging products or services often requires substantial upfront capital, which may result in initial forecasted negative cash flows in the near term. In these instances, near-term negative cash flows on their own may not be indicative of a triggering event for evaluation of impairment. In such circumstances, when appropriate, we may also conduct a qualitative evaluation of the business growth trajectory, which can include updating our assessment of when positive cash flows are expected to be generated, confirming whether critical milestones have been achieved, and assessing our ability and intent to continue to access required funding to execute the plan. If this evaluation indicates a triggering event has occurred, a test for recoverability is performed.

When a triggering event occurs, a test for recoverability is performed, comparing projected undiscounted future cash flows to the carrying value of the asset group. If the undiscounted future cash flows are less than the carrying value of the assets, the asset group’s estimated fair value is measured by calculating the present value of the discounted cash flows or by valuing our long-lived assets using the market approach or cost approach. An impairment charge is recognized for the amount by which the carrying value of the asset group exceeds its estimated fair value. When an impairment loss is recognized for assets to be held and used, the adjusted carrying amounts of those assets are depreciated over their remaining useful lives. During the fourth quarter of 2025, we tested our Model e asset group for impairment and recorded a pre-tax charge of $8.1 billion (see Note 13).

Held-for-Sale Asset Impairment

We perform an impairment test on a disposal group to be discontinued, held for sale (“HFS”), or otherwise disposed of when we have committed to an action and the action is expected to be completed within one year. We estimate fair value to approximate the expected proceeds to be received, less cost to sell, and compare it to the carrying value of the disposal group. An impairment charge is recognized when the carrying value exceeds the estimated fair value (see Note 21). We also assess fair value if circumstances arise that were considered unlikely and, as a result, we decide not to sell a disposal group previously classified as HFS upon reclassification to held and used. When there is a change to a plan of sale, and the assets are reclassified from HFS to held and used, the long-lived assets are reported at the lower of (i) the carrying amount before an HFS designation, adjusted for depreciation that would have been recognized if the assets had not been classified as HFS, or (ii) the fair value at the date the assets no longer satisfy the criteria for classification as HFS.

Fair Value Measurements

We measure fair value of our financial instruments, including those held within our pension plans, using various valuation methods and prioritize the use of observable inputs. The use of observable and unobservable inputs and their significance in measuring fair value are reflected in our fair value hierarchy:

Level 1 - inputs include quoted prices for identical instruments and are the most observable
Level 2 - inputs include quoted prices for similar instruments and observable inputs such as interest rates, currency exchange rates, and yield curves
Level 3 - inputs include data not observable in the market and reflect management judgment about the assumptions market participants would use in pricing the instruments
NOTE 2.  SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued)

Fixed income securities, equities, commingled funds, derivative financial instruments, and alternative assets are remeasured and presented within our consolidated financial statements at fair value on a recurring basis. Finance receivables and debt are measured at fair value for the purpose of disclosure. Other assets and liabilities are measured at fair value on a nonrecurring basis.

Transfers into and transfers out of the hierarchy levels are recognized as if they had taken place at the end of the reporting period.

Valuation Method

Fixed Income Securities. Fixed income securities primarily include government securities, government agency securities, corporate bonds, and asset-backed securities. We generally measure fair value using prices obtained from pricing services or quotes from dealers that make markets in such securities. Pricing methods and inputs to valuation models used by the pricing services depend on the security type (i.e., asset class). Where possible, fair values are generated using market inputs, including quoted prices (the closing price in an exchange market), bid prices (the price at which a buyer stands ready to purchase), and other market information. For fixed income securities that are not actively traded, the pricing services use alternative methods to determine fair value for the securities, including quotes for similar fixed income securities, matrix pricing, discounted cash flow using benchmark curves, or other factors. In certain cases, when market data are not available, we may use broker quotes or pricing services that use proprietary pricing models to determine fair value. The proprietary models incorporate unobservable inputs primarily consisting of prepayment curves, discount rates, default assumptions, recovery rates, yield assumptions, and credit spread assumptions.

An annual review is performed on the security prices received from our pricing services, which includes discussion and analysis of the inputs used by the pricing services to value our securities. We also compare the price of certain securities sold close to the quarter end to the price of the same security at the balance sheet date to ensure the reported fair value is reasonable.

Equities. Equity securities are primarily exchange-traded and are valued based on the closing bid, official close, or last trade pricing on an active exchange. If closing prices are not available, securities are valued at the last quoted bid price or may be valued using the last available price. Securities that are thinly traded or delisted are valued using pricing data not observable in the market.

Commingled Funds. Fixed income and public equity securities may each be combined into commingled fund investments. Most commingled funds are valued to reflect our interest in the fund based on the reported year-end net asset value (“NAV”).

Derivative Financial Instruments. Exchange-traded derivatives for which market quotations are readily available are valued at the last reported sale price or official closing price as reported by an independent pricing service on the primary market or exchange on which they are traded. Over-the-counter derivatives are not exchange traded and are valued using independent pricing services or industry-standard valuation models such as a discounted cash flow. When discounted cash flow models are used, projected future cash flows are discounted to a present value using market-based expectations for interest rates, foreign exchange rates, commodity prices, and the contractual terms of the derivative instruments. The discount rate used is the relevant benchmark interest rate (e.g., SOFR, SONIA) plus an adjustment for non-performance risk. The adjustment reflects the full credit default swap (“CDS”) spread applied to a net exposure, by counterparty, considering the master netting agreements we have entered into and any posted collateral. We use our counterparty’s CDS spread when we are in a net asset position and our own CDS spread when we are in a net liability position. In cases when market data are not available, we use broker quotes and models (e.g., Black-Scholes) to determine fair value. This includes situations where there is a lack of liquidity for a particular currency or commodity, or when the instrument is longer dated. When broker quotes or models are used to determine fair value, the derivative is categorized within Level 3 of the hierarchy. All other derivatives are categorized within Level 2.
NOTE 2.  SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued)

Alternative Assets.  Hedge funds generally hold liquid and readily-priced securities, such as public equities, exchange-traded derivatives, and corporate bonds.  Private equity and real estate investments are less liquid.  External investment managers typically report valuations reflecting initial cost or updated appraisals, which are adjusted for cash flows, and realized and unrealized gains/losses. All alternative assets are valued at the most recent NAV (which may not coincide with our balance sheet date) provided by the investment sponsor or third-party administrator, as they do not have readily available market quotations. The NAV will be adjusted for cash flows (additional investments or contributions and distributions) through year end. We may make further adjustments for any known substantive valuation changes not reflected in the NAV.

We may hold annuity contracts within some of our non-U.S. pension plans (see Note 16). The contract valuation method is applied for markets where we have purchased annuity contracts from an insurer as a plan asset. We measure the fair value of the insurance asset by projecting expected future cash flows from the contract and discounting them to present value based on current market rates. The assumptions used to project expected future cash flows are based on actuarial estimates. We include all annuity contracts within Level 3 of the hierarchy.

Finance Receivables. We measure finance receivables at fair value using internal valuation models (see Note 10). These models project future cash flows of financing contracts based on scheduled contract payments (including principal and interest) and assumptions regarding expected credit losses and pre-payment speed. The projected cash flows are discounted to present value at current rates that incorporate present yield curve and credit spread assumptions. The fair value of finance receivables is categorized within Level 3 of the hierarchy.

On a nonrecurring basis, we also measure at fair value retail contracts 120 days past due or deemed to be uncollectible and individual dealer loans probable of foreclosure. We use the fair value of collateral, adjusted for estimated costs to sell, to determine the fair value of these receivables. The collateral for a retail financing or wholesale receivable is the vehicle financed and for dealer loans is real estate or other property.

The fair value of collateral for retail receivables is calculated as the outstanding receivable balances multiplied by the average recovery value percentage. The fair value of collateral for wholesale receivables is based on the wholesale market value or liquidation value for new and used vehicles. The fair value of collateral for dealer loans is determined by reviewing various appraisals, which include total adjusted appraised value of land and improvements, alternate use appraised value, broker’s opinion of value, and purchase offers.

Debt. We measure debt at fair value using quoted prices for our own debt with approximately the same remaining maturities (see Note 18). Where quoted prices are not available, we estimate fair value using discounted cash flows and market-based expectations for interest rates, credit risk, and the contractual terms of the debt instruments. For certain short-term debt with an original maturity date of one year or less, we assume that book value is a reasonable approximation of the debt’s fair value. The fair value of debt is categorized within Level 2 of the hierarchy.

Finance and Lease Incentives

We routinely sponsor special retail financing and lease incentives to dealers’ customers who choose to finance or lease our vehicles from Ford Credit. The cost for these incentives is included in our estimate of variable consideration when the vehicle is sold to the dealer. Ford Credit records a reduction to the finance receivable or reduces the cost of the vehicle operating lease when it records the underlying finance contract, and we transfer to Ford Credit the amount of the incentive on behalf of the dealer’s customer. See Note 1 for additional information regarding transactions between Ford Credit and our other segments. The Ford Credit segment recognized interest revenue of $2.3 billion, $2.9 billion, and $3.0 billion in 2023, 2024, and 2025, respectively, and lower depreciation of $0.9 billion, $1.0 billion, and $1.3 billion in 2023, 2024, and 2025, respectively, associated with these incentives.

Supplier Price Adjustments

We frequently negotiate price adjustments with our suppliers throughout a production cycle, even after receiving production material. These price adjustments relate to changes in design specification or other commercial terms such as economics, productivity, and competitive pricing. We recognize price adjustments when we reach final agreement with our suppliers. In general, we avoid direct price changes in consideration of future business; however, when these occur, our policy is to defer the recognition of any such price change given explicitly in consideration of future business.
NOTE 2.  SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued)

Government Incentives

We receive incentives from U.S. and non-U.S. governmental entities in the form of tax rebates or credits, grants, loans, and tariff mitigation programs. Government incentives are recorded in our consolidated financial statements in accordance with their purpose as a reduction of expense or as other income. The benefit is generally recorded when all conditions attached to the incentive have been met and there is reasonable assurance of receipt. Government incentives related to capital investment are recognized in Net property as a reduction to the net book value of the related asset. The incentives are recognized over the life of the asset as a reduction to depreciation and amortization expense.

For tariffs imposed by the U.S. government, paid by Ford, and for which mitigating programs are subsequently announced, the retrospective benefit from tariff mitigation programs is recognized as a reduction in Cost of sales and an increase to Trade and other receivables. Recognition occurs when the U.S. government issues tariff-related proclamations allowing retrospective application of preferential rates and import offset adjustments to eligible vehicles and parts that were previously imported, all conditions have been met, and we have reasonable assurance of receipt. Following the announcement of tariff mitigation programs, the benefit will be recognized at the time of import. As of December 31, 2025, we recognized a receivable from the U.S. government of $974 million.

The Inflation Reduction Act of 2022 incentivizes companies to engage in a wide range of activities primarily focused on clean energy investments and domestic manufacturing. We are eligible for production credits related to advanced manufacturing of certain battery components. These credits are recognized when an eligible component is produced in the United States and sold to a third party. We recognized $105 million and $53 million as a reduction to Cost of sales during the years ended December 31, 2024 and 2025, respectively, related to production tax credits.

Ford may also indirectly benefit from incentives and grants awarded to companies with which we are affiliated but are not included in our consolidated financial statements.

Ford’s receipt of government incentives could be subject to reduction, termination, or claw back. Claw back provisions are monitored for ongoing compliance and are accrued for when losses are deemed probable and estimable (see Note 24).

Selected Other Costs

Engineering, research, and development expenses are primarily reported in Cost of sales and consist of salaries, materials, and associated costs. Engineering, research, and development costs are expensed as incurred when performed internally or when performed by a supplier if we guarantee reimbursement. Advertising costs are reported in Selling, administrative, and other expenses and are expensed as incurred. Engineering, research, development, and advertising expenses for the years ended December 31 were as follows (in billions):
 202320242025
Engineering, research, and development$8.2 $8.0 $9.4 
Advertising2.5 2.8 2.7 
v3.25.4
NEW ACCOUNTING STANDARDS
12 Months Ended
Dec. 31, 2025
Accounting Policies [Abstract]  
NEW ACCOUNTING STANDARDS NEW ACCOUNTING STANDARDS
Adoption of New Accounting Standards

Accounting Standards Update (“ASU”) 2023-09, Improvements to Income Tax Disclosures. We adopted the new standard, which requires additional income tax disclosures for annual reporting periods, and applied the amendments prospectively. Adoption of the new standard did not impact our consolidated income statements, balance sheets, or statements of cash flows. Refer to Note 7 for the additional disclosures required under the standard.

All other ASUs adopted during 2025 did not have a material impact to our consolidated financial statements or financial statement disclosures.

Accounting Standards Issued But Not Yet Adopted

ASU 2024-03, Disaggregation of Income Statement Expenses (“DISE”). In November 2024, the Financial Accounting Standards Board (“FASB”) issued a new accounting standard to improve the disclosures about an entity’s expenses and address requests from investors for more detailed information about the types of expenses included in commonly presented expense captions. The new standard is effective for annual reporting periods beginning after December 15, 2026, and interim reporting periods beginning after December 15, 2027, with retrospective application permitted. We are assessing the effect on our consolidated financial statement disclosures; however, adoption will not impact our consolidated income statements, balance sheets, or statements of cash flows.

All other ASUs issued but not yet adopted were assessed and determined to be not applicable or are not expected to have a material impact on our consolidated financial statements or financial statement disclosures.
v3.25.4
REVENUE
12 Months Ended
Dec. 31, 2025
Revenue from Contract with Customer [Abstract]  
REVENUE REVENUE
The following tables disaggregate our revenue by major source for the years ended December 31 (in millions):
2023
Company excluding Ford CreditFord CreditConsolidated
Vehicles, parts, and accessories$161,052 $— $161,052 
Used vehicles1,873 — 1,873 
Services and other revenue (a)2,797 105 2,902 
Revenues from sales and services
165,722 105 165,827 
Leasing income179 4,105 4,284 
Financing income— 5,980 5,980 
Insurance income— 100 100 
Total revenues$165,901 $10,290 $176,191 
2024
Company excluding Ford CreditFord CreditConsolidated
Vehicles, parts, and accessories$167,218 $— $167,218 
Used vehicles2,175 — 2,175 
Services and other revenue (a)3,099 104 3,203 
Revenues from sales and services
172,492 104 172,596 
Leasing income214 4,217 4,431 
Financing income— 7,819 7,819 
Insurance income— 146 146 
Total revenues$172,706 $12,286 $184,992 
2025
Company excluding Ford CreditFord CreditConsolidated
Vehicles, parts, and accessories$167,310 $— $167,310 
Used vehicles2,853 — 2,853 
Services and other revenue (a)3,506 80 3,586 
Revenues from sales and services
173,669 80 173,749 
Leasing income327 4,816 5,143 
Financing income— 8,211 8,211 
Insurance income— 164 164 
Total revenues$173,996 $13,271 $187,267 
__________
(a)Includes extended service contract revenue.

Revenue is recognized when obligations under the terms of a contract with our customer are satisfied; generally this occurs when we transfer control of our vehicles, parts, or accessories or provide services. Revenue is measured as the amount of consideration we expect to receive in exchange for transferring goods or providing services. For the majority of sales, this occurs when products are shipped from our manufacturing facilities. However, we defer a portion of the consideration received when there is a separate future or stand-ready performance obligation, such as extended service contracts or ongoing vehicle connectivity. Sales, value-added, and other taxes we collect concurrent with revenue-producing activities are excluded from revenue. Incidental items that are immaterial in the context of the contract are recognized as expense. The expected costs associated with our base warranties and field service actions are recognized as expense when the products are sold (see Note 24). We do not have any material significant payment terms related to vehicle sales, as payment is received at or shortly after the point of sale.
NOTE 4. REVENUE (Continued)

Company excluding Ford Credit

Vehicles, Parts, and Accessories. For the majority of vehicles, parts, and accessories, we transfer control and recognize a sale when we ship the product from our manufacturing facility to our customer (dealers and distributors). We receive cash equal to the invoice price for most vehicle sales at the time of wholesale. When the vehicle sale is financed by our wholly-owned subsidiary Ford Credit, the dealer is obligated to pay Ford Credit when it sells the vehicle to the retail customer (see Note 10). Payment terms on parts sales to dealers, distributors, and retailers generally range from 30 to 120 days. The amount of consideration we receive and revenue we recognize varies with changes in return rights, marketing incentives we offer to our customers and their customers, and other pricing adjustments. When we give our dealers the right to return eligible parts and accessories, we estimate the expected returns based on an analysis of historical experience. Estimates of marketing incentives and other pricing adjustments are based on our expectation of retail and fleet sales volumes, mix of products to be sold, competitor actions, and incentive programs to be offered. Customer acceptance of products and programs, as well as other market conditions, will impact these estimates. We adjust our estimate of revenue at the earlier of when the value of consideration we expect to receive changes or when the consideration becomes fixed. As a result of changes in our estimate of variable consideration (e.g., marketing incentives), we recorded a decrease in revenue of $147 million and $757 million during 2023 and 2024, respectively, and an increase in revenue of $128 million during 2025 related to revenue recognized in prior annual periods.

We have elected to recognize the cost for freight and shipping when control over vehicles, parts, or accessories has transferred to the customer as an expense in Cost of sales.

Used Vehicles. We sell used vehicles both at auction and through our consolidated dealerships. Proceeds from the sale of these vehicles are recognized in Company excluding Ford Credit revenues upon transfer of control of the vehicle to the customer, and the related vehicle carrying value is recognized in Cost of sales.

Services and other revenue. For separate or stand-ready performance obligations that are included as part of the vehicle consideration received (e.g., free extended service contracts, vehicle connectivity, over-the-air updates), we use an observable price to determine the stand-alone selling price or, when one is not available, we use a cost-plus margin approach. We also sell separately priced service contracts that extend mechanical and maintenance coverages beyond our base warranty agreements to vehicle owners. We receive payment at contract inception and the contracts generally range from 12 to 120 months. We recognize revenue for vehicle service contracts that extend mechanical and maintenance coverages beyond our base warranties over the term of the agreement in proportion to the costs we expect to incur in satisfying the contract obligations. Revenue related to other future or stand-ready performance obligations is generally recognized on a straight-line basis over the period in which services are expected to be performed.

We had a balance of $4.8 billion and $5.3 billion of unearned revenue associated primarily with outstanding extended service contracts reported in Other liabilities and deferred revenue at December 31, 2023 and 2024, respectively. We recognized $1.8 billion and $2.0 billion of the unearned amounts as revenue during the years ended December 31, 2024 and 2025, respectively. At December 31, 2025, the unearned amount was $6.2 billion. We expect to recognize approximately $1.9 billion of the unearned amount in 2026, $1.4 billion in 2027, and $2.9 billion thereafter.

We record a premium deficiency reserve to the extent we estimate the future costs associated with extended service contracts exceed the unrecognized revenue. Amounts paid to dealers to obtain these contracts are deferred and recorded as Other assets. These costs are amortized to expense consistent with how the related revenue is recognized. We had a balance of $312 million and $307 million in deferred costs as of December 31, 2024 and 2025, respectively. We recognized $103 million, $105 million, and $106 million of amortization during the years ended December 31, 2023, 2024, and 2025, respectively.
NOTE 4. REVENUE (Continued)

We also receive other revenue related to vehicle-related design and testing services we perform for others and net commissions for serving as the agent in facilitating the sale of a third party’s products or services to our customers. We have applied the practical expedient to recognize Company excluding Ford Credit revenues for vehicle-related design and testing services over the term of the related agreements (generally two to three years) in proportion to the amount we have the right to invoice.

Leasing Income. We sell vehicles to daily rental companies with an obligation to repurchase the vehicles at an agreed upon amount, exercisable at the option of the customer. The transactions are accounted for as operating leases. Upon the transfer of vehicles to the daily rental companies, we record proceeds received in Other liabilities and deferred revenue. The difference between the proceeds received and the agreed upon repurchase amount is recorded in Company excluding Ford Credit revenues over the term of the lease using a straight-line method. The cost of the vehicle is recorded in Net investment in operating leases on our consolidated balance sheets and the difference between the cost of the vehicle and the estimated auction value is depreciated in Cost of sales over the term of the lease. We also earn income from other operating lease assets and record the income on a straight-line basis over the term of the lease agreement.

Ford Credit Segment

Leasing Income. Ford Credit offers leasing plans to retail consumers through Ford and Lincoln brand dealers that originate the leases. Ford Credit records an operating lease upon purchase of a vehicle subject to a lease from the dealer. The retail consumer makes lease payments representing the difference between Ford Credit’s purchase price of the vehicle and the contractual residual value of the vehicle plus lease fees, which Ford Credit recognizes on a straight-line basis over the term of the lease agreement. Depreciation and the gain or loss upon disposition of the vehicle is recorded in Ford Credit interest, operating, and other expenses.

Financing Income. Ford Credit originates and purchases finance installment contracts. Financing income represents interest earned on the finance receivables (including sales-type and direct financing leases). Interest is recognized using the interest method and includes the amortization of certain direct origination costs.

Insurance Income. Income from insurance contracts is recognized evenly over the term of the agreement. Insurance commission revenue is recognized on a net basis at the time of sale of the third party’s product or service to our customer.
v3.25.4
OTHER INCOME/(LOSS)
12 Months Ended
Dec. 31, 2025
Other Income and Expenses [Abstract]  
OTHER INCOME/(LOSS) OTHER INCOME/(LOSS)
The amounts included in Other income/(loss), net for the years ended December 31 were as follows (in millions):
 202320242025
Net periodic pension and OPEB income/(cost), excluding service cost (Note 16)
$(2,494)$411 $(633)
Investment-related interest income1,567 1,540 1,490 
Interest income/(expense) on income taxes
(16)(21)(79)
Realized and unrealized gains/(losses) on cash equivalents, marketable securities, and other investments(205)(42)346 
Gains/(Losses) on changes in investments in affiliates (Note 20 and Note 21)
78 
Royalty income477 503 456 
Other59 (18)157 
Total$(603)$2,451 $1,746 
v3.25.4
SHARE-BASED COMPENSATION
12 Months Ended
Dec. 31, 2025
Share-Based Payment Arrangement [Abstract]  
SHARE-BASED COMPENSATION SHARE-BASED COMPENSATION
Under our Long-Term Incentive Plans, we may issue restricted stock units (“RSUs”), restricted stock shares (“RSSs”), and stock options. RSUs and RSSs consist of time-based and performance-based awards. The number of shares that may be granted in any year is limited to 2% of our issued and outstanding Common Stock as of December 31 of the prior calendar year. The limit may be increased up to 3% in any year, with a corresponding reduction in shares available for grants in future years. Granted RSUs generally cliff vest or ratably vest over a three-year service period. Performance-based RSUs can be based on internal financial performance metrics or total shareholder return relative to a peer group or a combination of the two metrics. At the time of vest, RSU awards are net settled (i.e., shares are withheld to cover the employee tax obligation). Stock options ratably vest over a three-year service period and expire ten years from the grant date.

The fair value of both the time-based and the internal performance metrics portion of the performance-based RSUs and RSSs is determined using the closing price of our Common Stock at grant date. For awards that include a market condition, we measure the fair value using a Monte Carlo simulation. The weighted average per unit grant date fair value for the years ended December 31, 2023, 2024, and 2025 was $12.98, $12.49, and $10.54, respectively.

Time-based RSUs generally have a graded vesting feature whereby one-third of each grant vests after the first anniversary of the grant date, one-third after the second anniversary, and one-third after the third anniversary. The graded vesting method recognizes expense over the service period for each separately-vesting tranche, which results in accelerated recognition of expense. The fair value of time-based RSUs, RSSs, and stock options is expensed over the shorter of each separate vesting period, using the graded vesting method, or the time period an employee becomes eligible to retain the award at retirement. The fair value of performance-based RSUs and RSSs is expensed when it is probable and estimable as measured against the performance metrics over the shorter of the performance or required service periods. We measure the fair value of our stock options on the date of grant using either the Black-Scholes option-pricing model (for options without a market condition) or a Monte Carlo simulation (for options with a market condition). We have elected to recognize forfeitures as an adjustment to compensation expense for all RSUs, RSSs, and stock options in the same period as the forfeitures occur. Expense is recorded in Selling, administrative, and other expenses and Cost of sales, as incurred.

Restricted Stock Units and Restricted Stock Shares

The fair value of vested RSUs and RSSs as well as the compensation cost for the years ended December 31 were as follows (in millions):
 202320242025
Fair value of vested shares$303 $522 $545 
Compensation cost (a)356 411 418 
__________
(a)    Net of tax benefit of $104 million, $100 million, and $92 million in 2023, 2024, and 2025, respectively.

As of December 31, 2025, there was approximately $394 million in unrecognized compensation cost related to non-vested RSUs.  This expense will be recognized over a weighted average period of 1.8 years.

The performance-based RSUs granted in March 2023, 2024, and 2025 include a relative Total Shareholder Return (“TSR”) metric. Inputs and assumptions used to calculate the fair value at grant date through a Monte Carlo simulation were as follows:
 202320242025
Fair value per stock award$18.57 $18.50 $11.58 
Grant date stock price13.08 12.74 9.12 
Assumptions:
Ford’s stock price expected volatility (a)49.5 %41.9 %39.2 %
Expected average volatility of peer companies (a)49.6 40.7 41.2 
Risk-free interest rate4.57 4.43 3.94 
__________
(a)Expected volatility based on three years of daily closing share price changes ending on the grant date.
NOTE 6.  SHARE-BASED COMPENSATION (Continued)

During 2025, activity for RSUs and RSSs was as follows (in millions, except for weighted-average fair value):
 SharesWeighted-
Average
Fair Value
Outstanding, beginning of year95.7 $13.44 
Granted (a)56.2 10.54 
Vested (a)(39.6)13.76 
Forfeited(8.1)13.73 
Outstanding, end of year (b)104.2 12.04 
__________
(a)Includes shares awarded to non-employee directors.
(b)Excludes 1,436,600 non-employee director shares that were vested but unissued at December 31, 2025.

Stock Options
During 2025, 450,000 options were exercised, for which, we received approximately $3 million in proceeds with an equivalent of $6 million in new issues used to settle the exercised options. The difference between the fair value of the Common Stock issued and the respective exercise price was $3 million. At December 31, 2024 and 2025, stock options outstanding were 4.7 million and 4.2 million, respectively. As of December 31, 2025, all of our stock options are fully vested and will expire in 2030, if not exercised sooner. During 2025, no stock options were granted.
v3.25.4
INCOME TAXES
12 Months Ended
Dec. 31, 2025
Income Tax Disclosure [Abstract]  
INCOME TAXES INCOME TAXES
We recognize income tax-related penalties in Provision for/(Benefit from) income taxes on our consolidated income statements. We recognize income tax-related interest income and expense in Other income/(loss), net on our consolidated income statements.

We account for U.S. tax on global intangible low-taxed income in the period incurred, and we account for investment tax credits using the deferral method.

Deferred tax assets and liabilities are recognized based on the future tax consequences attributable to temporary differences that exist between the financial statement carrying value of assets and liabilities and their respective tax bases, and net operating loss carryforwards and tax credit carryforwards on a taxing jurisdiction basis. We measure deferred tax assets and liabilities using enacted tax rates that will apply in the years in which we expect the temporary differences to be recovered or paid.

Our accounting for deferred tax consequences represents our best estimate of the likely future tax consequences of events that have been recognized in our consolidated financial statements or tax returns and their future probability.  In assessing the need for a valuation allowance, we consider both positive and negative evidence related to the likelihood of realization of the deferred tax assets.  If, based on the weight of available evidence, it is more likely than not that the deferred tax assets will not be realized, we record a valuation allowance.

As disclosed in Note 3, New Accounting Standards, we have prospectively adopted the guidance in ASU 2023-09, Improvements to Income Tax Disclosures.
NOTE 7. INCOME TAXES (Continued)

Components of Income Taxes

The components of income taxes excluding other comprehensive income/(loss) and equity in net results of affiliated companies accounted for after-tax for the years ended December 31 were as follows (in millions):
 202320242025
Income/(Loss) before income taxes   
U.S.$3,395 $3,424 $(11,550)
Non-U.S.572 3,809 (280)
Total$3,967 $7,233 $(11,830)
Provision for/(Benefit from) income taxes 
Current 
Federal$62 $78 $71 
Non-U.S.948 791 701 
State and local229 107 99 
Total current1,239 976 871 
Deferred 
Federal(413)25 (1,405)
Non-U.S.(1,149)303 (2,630)
State and local(39)35 (504)
Total deferred(1,601)363 (4,539)
Total$(362)$1,339 $(3,668)

Reconciliation of Income Tax

The reconciliation of the Company’s effective tax rate for the years ended December 31 were as follows:

Reconciliation of the Company’s effective tax rate20232024
U.S. federal statutory tax21.0 %21.0 %
Non-U.S. tax rate differential(3.4)2.9 
U.S. state and local taxes1.9 1.7 
General business credits(15.9)(5.9)
Dispositions and restructurings (a)(14.7)— 
U.S. tax on non-U.S. earnings7.7 (0.2)
Prior year settlements and claims1.2 0.1 
Tax incentives(3.9)(2.2)
Enacted change in tax laws0.1 0.4 
Valuation allowances(0.7)(1.0)
Other(2.4)1.7 
Effective tax rate(9.1)%18.5 %
__________
(a)2023 includes benefits of $610 million associated with legal entity restructuring within our leasing operations and China.
NOTE 7. INCOME TAXES (Continued)

 2025
Reconciliation of the Company’s provision for/(benefit from) income taxes and effective tax rateAmountPercent
U.S. federal statutory tax$(2,484)21.0 %
Federal
Effect of cross-border tax laws (a)
Flow-through operations1,313 (11.1)
Other(46)0.4 
Tax Credits
Research and development(341)2.9 
Changes in valuation allowances(0.1)
Nontaxable or nondeductible items23 (0.2)
Other18 (0.2)
U.S. state and local taxes (b)(321)2.7 
Foreign
Brazil
Change in valuation allowances(2,809)23.7 
Other145 (1.2)
Germany
Effect of changes in tax laws or rates592 (5.0)
Other82 (0.7)
India
Change in valuation allowances(362)3.1 
Other13 (0.1)
Mexico
Non-U.S. tax rate differential(128)1.1 
Other18 (0.2)
Other foreign tax effects80 (0.6)
Changes in unrecognized tax benefits532 (4.5)
Total$(3,668)31.0 %
__________
(a)    Includes the impact of foreign tax credits.
(b)    For the year ended December 31, 2025, the majority of taxes were incurred in California; New Jersey; Louisville, Kentucky; Michigan; Wisconsin; Illinois; and Maryland.

Cash Paid for Income Taxes, Net of Refunds

Cash paid for income taxes, net of refunds, for the years ended December 31, 2023 and 2024 was $1,027 million and $1,218 million, respectively.

Cash paid for income taxes, net of refunds, for the year ended December 31, 2025, were as follows (in millions):
2025
Cash paid for income taxes, net of refunds
U.S. federal$52 
U.S. state and local42 
Foreign
Mexico158 
Other (a)370 
Total$622 
__________
(a)    Includes payments to numerous jurisdictions that are individually insignificant.
NOTE 7. INCOME TAXES (Continued)

Components of Deferred Tax Assets and Liabilities

The components of deferred tax assets and liabilities at December 31 were as follows (in millions):
 20242025
Deferred tax assets  
Net operating loss carryforwards$7,458 $7,196 
Tax credit carryforwards7,993 7,500 
Research expenditures4,873 5,184 
Dealer and dealers’ customer allowances and claims3,498 4,088 
Employee benefit plans2,010 1,906 
Other foreign deferred tax assets2,691 3,418 
All other1,995 3,031 
Total gross deferred tax assets30,518 32,323 
Less: Valuation allowances(3,856)(628)
Total net deferred tax assets26,662 31,695 
Deferred tax liabilities
Leasing transactions3,523 2,718 
Depreciation and amortization (excluding leasing transactions)3,590 1,855 
Flow-through operations891 2,370 
Other foreign deferred tax liabilities1,381 2,066 
All other1,976 2,087 
Total deferred tax liabilities11,361 11,096 
Net deferred tax assets$15,301 $20,599 

Net operating loss carryforwards were $24.6 billion at December 31, 2025. These losses resulted in a deferred tax asset of $7.2 billion, of which $5.8 billion has no expiration date. A substantial portion of the remaining losses will expire beyond 2031. Tax credit carryforwards available to offset future tax liabilities are $7.5 billion. The majority of these credits have a remaining carryforward period of 12 years or more. Tax benefits from net operating loss carryforwards and tax credit carryforwards are evaluated on an ongoing basis, including a review of historical and projected future operating results, the eligible carryforward period, and available tax planning strategies. In our evaluation, we anticipate making tax elections that change the order of tax credit carryforward utilization on our U.S. tax returns.

At December 31, 2025, we maintained earnings that are considered indefinitely reinvested in operations outside the United States, for which deferred taxes have not been provided. Quantification of the deferred tax liability, if any, associated with these earnings is not practicable.

Other

A reconciliation of the amount of unrecognized tax benefits for the years ended December 31 were as follows (in millions):
 20242025
Beginning balance$2,913 $2,540 
Increase – tax positions in prior periods512 506 
Increase – tax positions in current period11 
Decrease – tax positions in prior periods(775)(350)
Settlements(13)(7)
Lapse of statute of limitations(5)(3)
Foreign currency translation adjustment(103)147 
Ending balance$2,540 $2,841 
NOTE 7. INCOME TAXES (Continued)

The amount of unrecognized tax benefits that would affect the effective tax rate if recognized was $2.5 billion and $2.8 billion as of December 31, 2024 and 2025, respectively.

Examinations by tax authorities have been completed through 2008 in Germany; 2014 in the United States; 2017 in Mexico; 2018 in the United Kingdom; 2019 in Canada; 2020 in China; and 2021 in India.  
Net tax-related interest expense was $16 million, $21 million, and $79 million for the years ended December 31, 2023, 2024, and 2025, respectively. At December 31, 2024 and 2025, we recognized a net tax-related interest receivable of $37 million and a net tax-related interest payable of $49 million, respectively.
v3.25.4
CAPITAL STOCK AND EARNINGS/(LOSS) PER SHARE
12 Months Ended
Dec. 31, 2025
Earnings Per Share [Abstract]  
CAPITAL STOCK AND EARNINGS/(LOSS) PER SHARE CAPITAL STOCK AND EARNINGS/(LOSS) PER SHARE
All general voting power is vested in the holders of Common Stock and Class B Stock. Holders of our Common Stock have 60% of the general voting power, and holders of our Class B Stock are entitled to such number of votes per share as will give them the remaining 40%. Shares of Common Stock and Class B Stock share equally in dividends when and as paid, with stock dividends payable in shares of stock of the class held.

If liquidated, each share of Common Stock is entitled to the first $0.50 available for distribution to holders of Common Stock and Class B Stock, each share of Class B Stock is entitled to the next $1.00 so available, each share of Common Stock is entitled to the next $0.50 so available, and each share of Common and Class B Stock is entitled to an equal amount thereafter.

We present both basic and diluted earnings/(loss) per share (“EPS”) amounts in our financial reporting. Basic EPS excludes dilution and is computed by dividing Net income/(loss) attributable to Ford Motor Company by the weighted-average number of shares of Common and Class B Stock outstanding for the period. Diluted EPS reflects the maximum potential dilution that could occur from our share-based compensation (“in-the-money” stock options, unvested RSUs, and unvested RSSs) and convertible debt. Potentially dilutive shares are excluded from the calculation if they have an anti-dilutive effect.

Earnings/(Loss) Per Share Attributable to Ford Motor Company Common and Class B Stock

Basic and diluted income/(loss) per share were calculated using the following (in millions):
 202320242025
Net income/(loss) attributable to Ford Motor Company$4,347 $5,879 $(8,182)
Basic and Diluted Shares
Basic shares (average shares outstanding)3,998 3,978 3,979 
Net dilutive options, unvested RSUs, unvested RSSs, and convertible debt (a)43 43 — 
Diluted shares4,041 4,021 3,979 
__________
(a)    In 2025, there were 56 million shares excluded from the calculation of diluted earnings/(loss) per share due to their anti-dilutive effect.
v3.25.4
CASH, CASH EQUIVALENTS, AND MARKETABLE SECURITIES
12 Months Ended
Dec. 31, 2025
Cash and Cash Equivalents [Abstract]  
CASH, CASH EQUIVALENTS, AND MARKETABLE SECURITIES CASH, CASH EQUIVALENTS, AND MARKETABLE SECURITIES
The fair values of cash, cash equivalents, and marketable securities were as follows (in millions):
December 31, 2024
 Fair Value LevelCompany excluding Ford CreditFord CreditConsolidated
Cash and cash equivalents  
U.S. government1$1,099 $854 $1,953 
U.S. government agencies22,529 400 2,929 
Non-U.S. government and agencies21,073 370 1,443 
Corporate debt2659 339 998 
Total marketable securities classified as cash equivalents
5,360 1,963 7,323 
Cash, time deposits, and money market funds8,303 7,309 15,612 
Total cash and cash equivalents$13,663 $9,272 $22,935 
 
Marketable securities
U.S. government1$3,530 $185 $3,715 
U.S. government agencies21,691 — 1,691 
Non-U.S. government and agencies22,272 79 2,351 
Corporate debt26,676 252 6,928 
Equities122 — 22 
Other marketable securities2516 190 706 
Total marketable securities$14,707 $706 $15,413 
Restricted cash$120 $88 $208 
Cash, cash equivalents, and restricted cash - held-for-sale (Note 21)
$47 $— $47 
December 31, 2025
Fair Value
 Level
Company excluding Ford CreditFord CreditConsolidated
Cash and cash equivalents
U.S. government1$1,649 $70 $1,719 
U.S. government agencies2610 400 1,010 
Non-U.S. government and agencies21,300 1,082 2,382 
Corporate debt21,404 780 2,184 
Total marketable securities classified as cash equivalents
4,963 2,332 7,295 
Cash, time deposits, and money market funds9,123 6,938 16,061 
Total cash and cash equivalents$14,086 $9,270 $23,356 
 
Marketable securities
U.S. government1$3,817 $224 $4,041 
U.S. government agencies21,319 — 1,319 
Non-U.S. government and agencies22,043 91 2,134 
Corporate debt26,755 269 7,024 
Equities1— — — 
Other marketable securities2413 200 613 
Total marketable securities$14,347 $784 $15,131 
Restricted cash$251 $107 $358 
Cash, cash equivalents, and restricted cash - held-for-sale (Note 21)
$36 $— $36 
NOTE 9.  CASH, CASH EQUIVALENTS, AND MARKETABLE SECURITIES (Continued)

The cash equivalents and marketable securities accounted for as available-for-sale (“AFS”) securities were as follows (in millions):
December 31, 2024
Fair Value of Securities with
Contractual Maturities
 Amortized CostGross Unrealized GainsGross Unrealized LossesFair ValueWithin 1 YearAfter 1 Year through 5 YearsAfter 5 Years
Company excluding Ford Credit  
U.S. government$3,476 $$(27)$3,450 $282 $3,168 $— 
U.S. government agencies1,755 (30)1,726 697 1,010 19 
Non-U.S. government and agencies2,039 (39)2,001 559 1,429 13 
Corporate debt7,295 35 (21)7,309 2,272 5,033 
Other marketable securities486 (1)488 — 411 77 
Total
$15,051 $41 $(118)$14,974 $3,810 $11,051 $113 
December 31, 2025
Fair Value of Securities with
Contractual Maturities
Amortized CostGross Unrealized GainsGross Unrealized LossesFair ValueWithin 1 YearAfter 1 Year through 5 YearsAfter 5 Years
Company excluding Ford Credit
U.S. government$3,724 $25 $(2)$3,747 $356 $3,391 $— 
U.S. government agencies1,358 (8)1,356 460 892 
Non-U.S. government and agencies1,958 12 (8)1,962 553 1,400 
Corporate debt8,065 65 (1)8,129 2,925 5,200 
Other marketable securities
385 — 388 357 29 
Total
$15,490 $111 $(19)$15,582 $4,296 $11,240 $46 

Sales proceeds and gross realized gains/losses from the sale of AFS securities for the years ended December 31 were as follows (in millions):
202320242025
Company excluding Ford Credit
Sales proceeds$3,140 $11,026 $6,150 
Gross realized gains17 24 
Gross realized losses37 28 

We determine credit losses on AFS debt securities using the specific identification method. During the years ended December 31, 2023, 2024, and 2025, we did not recognize any credit losses. Unrealized losses on securities are due to changes in interest rates and market liquidity.

Cash, Cash Equivalents, and Restricted Cash

Cash, cash equivalents, and restricted cash as reported on our consolidated statements of cash flows were as follows (in millions):
December 31,
2024
December 31,
2025
Cash and cash equivalents$22,935 $23,356 
Restricted cash (a)208 358 
Cash, cash equivalents, and restricted cash - held-for-sale (Note 21)
47 36 
Total cash, cash equivalents, and restricted cash$23,190 $23,750 
__________
(a)Included in Other assets in the non-current assets section of our consolidated balance sheets.
v3.25.4
FORD CREDIT FINANCE RECEIVABLES AND ALLOWANCE FOR CREDIT LOSSES
12 Months Ended
Dec. 31, 2025
Receivables [Abstract]  
FORD CREDIT FINANCE RECEIVABLES AND ALLOWANCE FOR CREDIT LOSSES FORD CREDIT FINANCE RECEIVABLES AND ALLOWANCE FOR CREDIT LOSSES
Ford Credit manages finance receivables as “consumer” and “non-consumer” portfolios.  The receivables are generally secured by the vehicles, inventory, or other property being financed.

Consumer Portfolio. Receivables in this portfolio include products offered to individuals and businesses that finance the acquisition of Ford and Lincoln vehicles from dealers for personal or commercial use.  Retail financing includes retail installment contracts for new and used vehicles and finance leases with retail customers, government entities, daily rental companies, and fleet customers.

Non-Consumer Portfolio. Receivables in this portfolio include products offered to automotive dealers. Dealer financing includes wholesale loans to dealers to finance the purchase of vehicle inventory, also known as floorplan financing, as well as loans to dealers to finance working capital and improvements to dealership facilities, finance the purchase of dealership real estate, and finance other dealer programs. Wholesale financing is approximately 96% of dealer financing.

Finance receivables are recorded at the time of origination or purchase at fair value and are subsequently reported at amortized cost, net of any allowance for credit losses.

For all finance receivables, Ford Credit defines “past due” as any payment, including principal and interest, that is at least 31 days past the contractual due date.

Finance Receivables Classification

Finance receivables are accounted for as held for investment (“HFI”) if Ford Credit has the intent and ability to hold the receivables for the foreseeable future or until maturity or payoff. The determination of intent and ability to hold for the foreseeable future is highly judgmental and requires Ford Credit to make good faith estimates based on information available at the time of origination or purchase. If Ford Credit does not have the intent and ability to hold the receivables, then the receivables are classified as HFS.

Each quarter, Ford Credit makes a determination of whether it is probable that finance receivables originated or purchased during the quarter will be held for the foreseeable future based on historical receivables sale experience, internal forecasts and budgets, as well as other relevant, reliable information available through the date of evaluation. For purposes of this determination, probable means at least 70% likely and, consistent with the budgeting and forecasting period, the foreseeable future means twelve months. Ford Credit classifies receivables as HFI or HFS on a receivable-by-receivable basis. Specific receivables included in off-balance sheet sale transactions are generally not identified until the month in which the sale occurs.

Held-for-Investment. Finance receivables classified as HFI are recorded at the time of origination or purchase at fair value and are subsequently reported at amortized cost, net of any allowance for credit losses. Cash flows from finance receivables, excluding wholesale and other receivables, that were originally classified as HFI are recorded as an investing activity since GAAP requires the statement of cash flows presentation to be based on the original classification of the receivables. Cash flows from wholesale and other receivables are recorded as an operating activity.

Held-for-Sale. Finance receivables classified as HFS are carried at the lower of cost or fair value. Cash flows resulting from the origination or purchase and sale of HFS receivables are recorded as an operating activity in Decrease/(Increase) in finance receivables (wholesale and other). Once a decision has been made to sell receivables that were originally classified as HFI, the receivables are reclassified as HFS and carried at the lower of cost or fair value. The valuation adjustment, if any, is recorded in Other income/(loss), net to recognize the receivables at the lower of cost or fair value.
NOTE 10.  FORD CREDIT FINANCE RECEIVABLES AND ALLOWANCE FOR CREDIT LOSSES (Continued)

Ford Credit finance receivables, net at December 31 were as follows (in millions):
 20242025
Consumer  
Retail installment contracts, gross$79,459 $80,467 
Finance leases, gross8,357 9,274 
Retail financing, gross87,816 89,741 
Unearned interest supplements(4,598)(4,486)
Consumer finance receivables83,218 85,255 
Non-Consumer 
Dealer financing29,282 26,235 
Non-Consumer finance receivables29,282 26,235 
Total recorded investment$112,500 $111,490 
Recorded investment in finance receivables$112,500 $111,490 
Allowance for credit losses(864)(911)
Total finance receivables, net$111,636 $110,579 
Current portion$51,850 $49,130 
Non-current portion59,786 61,449 
Total finance receivables, net$111,636 $110,579 
Net finance receivables subject to fair value (a)$103,755 $101,822 
Fair value (b)103,231 102,499 
__________
(a)Net finance receivables subject to fair value exclude finance leases.
(b)The fair value of finance receivables is categorized within Level 3 of the fair value hierarchy.

Ford Credit’s finance leases are comprised of sales-type and direct financing leases. These financings include primarily lease plans for terms of 24 to 60 months. Financing revenue from finance leases for the years ended December 31, 2023, 2024, and 2025, was $381 million, $515 million, and $576 million, respectively, and is included in Ford Credit revenues on our consolidated income statements.

The amounts contractually due on Ford Credit’s finance leases at December 31 were as follows (in millions):
 2025
2026$2,089 
20271,975 
20281,724 
20291,068 
2030148 
Thereafter
Total future cash payments7,010 
Less: Present value discount602 
Finance lease receivables$6,408 
NOTE 10.  FORD CREDIT FINANCE RECEIVABLES AND ALLOWANCE FOR CREDIT LOSSES (Continued)

The reconciliation from finance lease receivables to finance leases, gross and finance leases, net at December 31 is as follows (in millions):
 20242025
Finance lease receivables$5,367 $6,408 
Unguaranteed residual assets2,883 2,738 
Initial direct costs107 128 
Finance leases, gross8,357 9,274 
Unearned interest supplements from Ford and affiliated companies(437)(470)
Allowance for credit losses(39)(47)
Finance leases, net$7,881 $8,757 

At December 31, 2024 and 2025, accrued interest was $335 million and $314 million, respectively, which we report in Other assets in the current assets section of our consolidated balance sheets.

Included in the recorded investment in finance receivables at December 31, 2024 and 2025 were consumer receivables of $47.6 billion and $43.8 billion, respectively, and non-consumer receivables of $24.4 billion and $20.3 billion, respectively, (including Ford Blue, Ford Model e, and Ford Pro receivables sold to Ford Credit, which we report in Trade and other receivables) that have been sold for legal purposes in securitization transactions but continue to be reported in our consolidated financial statements. The receivables are available only for payment of the debt issued by, and other obligations of, the securitization entities that are parties to those securitization transactions; they are not available to pay the other obligations or the claims of Ford Credit’s other creditors. Ford Credit holds the right to receive the excess cash flows not needed to pay the debt issued by, and other obligations of, the securitization entities that are parties to those securitization transactions (see Note 23).

Credit Quality

Consumer Portfolio

When originating consumer receivables, Ford Credit uses a proprietary scoring system that measures credit quality using information in the credit application, proposed contract terms, credit bureau data, and other information. After a proprietary risk score is generated, Ford Credit decides whether to purchase a contract using a decision process based on a judgmental evaluation of the applicant, the credit application, the proposed contract terms, credit bureau information (e.g., FICO score), proprietary risk score, and other information. The evaluation emphasizes the applicant’s ability to pay and creditworthiness focusing on payment, affordability, applicant credit history, and stability as key considerations.

After origination, Ford Credit reviews the credit quality of retail financing based on customer payment activity. As each customer develops a payment history, an internally developed behavioral scoring model is used to assist in determining the best collection strategies, which allows Ford Credit to focus collection activity on higher-risk accounts. These models are used to refine Ford Credit’s risk-based staffing model to ensure collection resources are aligned with portfolio risk. Based on data from this scoring model, contracts are categorized by collection risk. Ford Credit’s collection models evaluate several factors, including origination characteristics, updated credit bureau data, and payment patterns.

Credit quality ratings for consumer receivables are based on aging. Receivables over 60 days past due are in intensified collection status.
NOTE 10.  FORD CREDIT FINANCE RECEIVABLES AND ALLOWANCE FOR CREDIT LOSSES (Continued)

The credit quality analysis of consumer receivables at December 31, 2024 and gross charge-offs during the year ended December 31, 2024 were as follows (in millions):
Amortized Cost Basis by Origination Year
Prior to 202020202021202220232024TotalPercent
Consumer
31 - 60 days past due$43 $93 $104 $187 $242 $203 $872 1.0 %
Greater than 60 days past due15 27 35 57 82 59 275 0.4 
Total past due58 120 139 244 324 262 1,147 1.4 
Current788 3,162 5,458 12,275 24,153 36,235 82,071 98.6 
Total$846 $3,282 $5,597 $12,519 $24,477 $36,497 $83,218 100.0 %
Gross charge-offs$46 $58 $71 $152 $191 $50 $568 

The credit quality analysis of consumer receivables at December 31, 2025 and gross charge-offs during the year ended December 31, 2025 were as follows (in millions):
Amortized Cost Basis by Origination Year
Prior to 202120212022202320242025TotalPercent
Consumer
31 - 60 days past due$61 $65 $139 $228 $275 $166 $934 1.1 %
Greater than 60 days past due21 24 51 75 89 60 320 0.4 
Total past due82 89 190 303 364 226 1,254 1.5 
Current1,139 2,206 6,290 15,071 26,716 32,579 84,001 98.5 
Total$1,221 $2,295 $6,480 $15,374 $27,080 $32,805 $85,255 100.0 %
Gross charge-offs$54 $54 $124 $187 $205 $42 $666 

Non-Consumer Portfolio

Ford Credit extends credit to dealers primarily in the form of lines of credit to purchase new Ford and Lincoln vehicles as well as used vehicles. Payment is typically required when the dealer has sold the vehicle. Each non-consumer lending request is evaluated by considering the borrower’s financial condition and the underlying collateral securing the loan. Ford Credit uses a proprietary model to assign each dealer a risk rating. This model uses historical dealer performance data to identify key factors about a dealer that are considered most significant in predicting a dealer’s ability to meet its financial obligations. Ford Credit also considers numerous other financial and qualitative factors of the dealer’s operations, including capitalization and leverage, liquidity and cash flow, profitability, and credit history with Ford Credit and other creditors.

Dealers are assigned to one of four groups according to risk ratings as follows:

Group I – strong to superior financial metrics
Group II – fair to favorable financial metrics
Group III – marginal to weak financial metrics
Group IV – poor financial metrics, including dealers classified as uncollectible

Ford Credit generally suspends credit lines and extends no further funding to dealers classified in Group IV.
NOTE 10.  FORD CREDIT FINANCE RECEIVABLES AND ALLOWANCE FOR CREDIT LOSSES (Continued)

Ford Credit regularly reviews the model to confirm the continued business significance and statistical predictability of the model and may make updates to improve the performance of the model. In addition, Ford Credit regularly audits dealer inventory and dealer sales records to verify that the dealer is in possession of the financed vehicles and is promptly paying each receivable following the sale of the financed vehicle. The frequency of on-site vehicle inventory audits depends primarily on the dealer’s risk rating. Under Ford Credit’s policies, on-site vehicle inventory audits of low-risk dealers are conducted only as circumstances warrant. On-site vehicle inventory audits of higher-risk dealers are conducted with increased frequency based primarily on the dealer’s risk rating, but also considering the results of electronic monitoring of the dealer’s performance, including daily payment verifications and monthly analyses of the dealer’s financial statements, payoffs, aged inventory, over credit line, and delinquency reports. Ford Credit typically performs a credit review of each dealer annually and more frequently reviews certain dealers based on the dealer’s risk rating and total exposure. Ford Credit adjusts the dealer’s risk rating, if necessary. The credit quality of dealer financing receivables is evaluated based on Ford Credit’s internal dealer risk rating analysis. A dealer has the same risk rating for all of its dealer financing regardless of the type of financing.

The credit quality analysis of dealer financing receivables at December 31, 2024 and gross charge-offs during the year ended December 31, 2024 were as follows (in millions):
Amortized Cost Basis by Origination YearWholesale Loans
Dealer Loans
Prior to 202020202021202220232024TotalTotalPercent
Group I$270 $63 $97 $47 $217 $245 $939 $25,257 $26,196 89.4 %
Group II13 — 28 31 76 2,494 2,570 8.8 
Group III— — — 462 469 1.6 
Group IV— — — — — 46 47 0.2 
Total (a)
$283 $63 $102 $48 $246 $281 $1,023 $28,259 $29,282 100.0 %
Gross charge-offs$$— $— $— $— $— $$$
__________
(a)Total past due dealer financing receivables at December 31, 2024 were $8 million.

The credit quality analysis of dealer financing receivables at December 31, 2025 and gross charge-offs during the year ended December 31, 2025 were as follows (in millions):
Amortized Cost Basis by Origination YearWholesale Loans
Dealer Loans
Prior to 202120212022202320242025TotalTotalPercent
Group I$269 $68 $31 $149 $78 $268 $863 $20,608 $21,471 81.8 %
Group II25 33 46 44 160 3,979 4,139 15.8 
Group III— — 11 15 584 599 2.3 
Group IV— — — — — 24 26 0.1 
Total (a)
$295 $76 $35 $184 $125 $325 $1,040 $25,195 $26,235 100.0 %
Gross charge-offs$— $— $— $$— $— $$10 $11 
__________
(a)Total past due dealer financing receivables at December 31, 2025 were $8 million.

Non-Accrual of Revenue. The accrual of financing revenue is discontinued at the time a receivable is determined to be uncollectible or when it is 90 days past due. Accounts may be restored to accrual status only when a customer settles all past-due deficiency balances and future payments are reasonably assured. For receivables in non-accrual status, subsequent financing revenue is recognized only to the extent a payment is received. Payments are generally applied first to outstanding interest and then to the unpaid principal balance.

Loan Modifications. Consumer and non-consumer receivables that have a modified interest rate and/or a term extension (including receivables that were modified in reorganization proceedings pursuant to the U.S. Bankruptcy Code) are typically considered to be loan modifications. Ford Credit does not grant modifications to the principal balance of the receivables. If a receivable is modified in a reorganization proceeding, all payment requirements of the reorganization plan need to be met before remaining balances are forgiven.
NOTE 10.  FORD CREDIT FINANCE RECEIVABLES AND ALLOWANCE FOR CREDIT LOSSES (Continued)

The use of interest rate modifications and term extensions helps Ford Credit mitigate financial loss. Term extensions may assist in cases where Ford Credit believes the customer will recover from short-term financial difficulty and resume regularly scheduled payments. The effect of most loan modifications made to borrowers experiencing financial difficulty is included in the historical trends used to measure the allowance for credit losses. A loan modification that improves the delinquency status of a borrower reduces the probability of default, which results in a lower allowance for credit losses. At December 31, 2025, an insignificant portion of Ford Credit's total finance receivables portfolio had been granted a loan modification, and these modifications are generally treated as a continuation of the existing loan.

Allowance for Credit Losses

The allowance for credit losses represents an estimate of the lifetime expected credit losses inherent in finance receivables as of the balance sheet date. The adequacy of the allowance for credit losses is assessed quarterly.

Adjustments to the allowance for credit losses are made by recording charges to Ford Credit interest, operating, and other expenses on our consolidated income statements. The uncollectible portion of a finance receivable is charged to the allowance for credit losses at the earlier of when an account is deemed to be uncollectible or when an account is 120 days delinquent, taking into consideration the financial condition of the customer or borrower, the value of the collateral, recourse to guarantors, and other factors.

Charge-offs on finance receivables include uncollected amounts related to principal, interest, late fees, and other allowable charges. Recoveries on finance receivables previously charged off as uncollectible are credited to the allowance for credit losses. In the event Ford Credit repossesses the collateral, the receivable is charged off and the collateral is recorded at its estimated fair value less costs to sell and reported in Other assets on our consolidated balance sheets.

Consumer Portfolio

For consumer receivables that share similar risk characteristics such as product type, initial credit risk, term, vintage, geography, and other relevant factors, Ford Credit estimates the lifetime expected credit loss allowance based on a collective assessment using measurement models and management judgment. The lifetime expected credit losses for the receivables is determined by applying probability of default and loss given default assumptions to monthly expected exposures, then discounting these cash flows to present value using the receivable’s original effective interest rate or the current effective interest rate for a variable rate receivable. Probability of default models are developed from internal risk scoring models taking into account the expected probability of payment and time to default, adjusted for macroeconomic outlook and recent performance. The models consider factors such as risk evaluation at the time of origination, historical trends in credit losses, and the composition and recent performance of the present portfolio (including vehicle brand, term, risk evaluation, and new/used vehicles). The loss given default is the percentage of the expected balance due at default that is not recoverable, taking into account the expected collateral value and trends in recoveries (including key metrics such as delinquencies, repossessions, and bankruptcies). Monthly exposures are equal to the receivables’ expected outstanding principal and interest balance.

The allowance for credit losses incorporates forward-looking macroeconomic conditions for baseline, upturn, and downturn scenarios. Three separate credit loss allowances are calculated from these scenarios. They are then probability-weighted to determine the quantitative estimate of the credit loss allowance recognized in the financial statements. Ford Credit uses forecasts from a third party that revert to a long-term historical average after a reasonable and supportable forecasting period, which is specific to the particular macroeconomic variable and which varies by market. Ford Credit updates the forward-looking macroeconomic forecasts quarterly.

If management does not believe the models reflect lifetime expected credit losses for the portfolio, an adjustment is made to reflect management judgment regarding qualitative factors, including economic uncertainty, observable changes in portfolio performance, and other relevant factors.

On an ongoing basis, Ford Credit reviews and periodically updates its models, including macroeconomic factors, the selection of macroeconomic scenarios, and their weighting, to ensure they reflect the risk of the portfolio.
NOTE 10.  FORD CREDIT FINANCE RECEIVABLES AND ALLOWANCE FOR CREDIT LOSSES (Continued)

Non-Consumer Portfolio

Dealer financing is evaluated on an individual dealer basis by segmenting dealers by risk characteristics (such as the amount of the loans, the nature of the collateral, and the financial status of the dealer) to determine if an individual dealer requires a specific allowance for credit loss. If required, the allowance is based on the present value of the expected future cash flows of the dealer’s receivables discounted at the loans’ original effective interest rate or the fair value of the collateral adjusted for estimated costs to sell.

For the remaining dealer financing, Ford Credit estimates an allowance for credit losses on a collective basis.

Wholesale Loans. Ford Credit estimates the allowance for credit losses for wholesale loans based on historical loss-to-receivable (“LTR”) ratios, expected future cash flows, and the fair value of collateral. The LTR model is based on the most recent years of history. An LTR ratio is calculated by dividing credit losses (i.e., charge-offs net of recoveries) by average net finance receivables, excluding allowance for credit losses. The average LTR ratio is multiplied by the end-of-period balances, representing the lifetime expected credit loss reserve.

Dealer Loans. Ford Credit uses a weighted-average remaining maturity method to estimate the lifetime expected credit loss reserve for dealer loans. The loss model is based on industrywide commercial real estate credit losses, adjusted to factor in the historical credit losses for the dealer loans portfolio. The expected credit loss is calculated under different macroeconomic scenarios that are weighted to provide the total lifetime expected credit loss.

After establishing the collective and specific allowance for credit losses, if management believes the allowance does not reflect all losses inherent in the portfolio due to changes in recent economic trends and conditions, or other relevant forward-looking economic factors, an adjustment is made based on management judgment.

An analysis of the allowance for credit losses related to finance receivables for the years ended December 31 was as follows (in millions):
2024
 ConsumerNon-ConsumerTotal
Allowance for credit losses
Beginning balance$879 $$882 
Charge-offs(568)(7)(575)
Recoveries160 163 
Provision for credit losses412 417 
Other (a)(23)— (23)
Ending balance$860 $$864 
2025
 ConsumerNon-ConsumerTotal
Allowance for credit losses   
Beginning balance$860 $$864 
Charge-offs(666)(11)(677)
Recoveries177 180 
Provision for credit losses516 12 528 
Other (a)15 16 
Ending balance$902 $$911 
__________
(a)Primarily represents amounts related to foreign currency translation adjustments.
v3.25.4
INVENTORIES
12 Months Ended
Dec. 31, 2025
Inventory Disclosure [Abstract]  
INVENTORIES INVENTORIES
All inventories are stated at the lower of cost or net realizable value. Cost of our inventories is determined by costing methods that approximate a first-in, first-out basis. Inventories at December 31 were as follows (in millions):
 20242025
Raw materials, work-in-process, and supplies$5,394 $6,020 
Finished products9,557 9,265 
Total inventories
$14,951 $15,285 
v3.25.4
NET INVESTMENT IN OPERATING LEASES
12 Months Ended
Dec. 31, 2025
Leases [Abstract]  
NET INVESTMENT IN OPERATING LEASES NET INVESTMENT IN OPERATING LEASES
Net investment in operating leases consists primarily of lease contracts for vehicles with individuals, daily rental companies, government entities, and fleet customers. Assets subject to operating leases are depreciated using the straight-line method over the term of the lease to reduce the asset to its estimated residual value at the end of the scheduled lease term. Estimated residual values are based on assumptions for used vehicle prices at lease termination and the number of vehicles that are expected to be returned. Adjustments to depreciation expense reflecting revised estimates of expected residual values at the end of the lease terms are recorded prospectively on a straight-line basis.

The net investment in operating leases at December 31 was as follows (in millions):
 20242025
Company excluding Ford Credit
Vehicles, net of depreciation$1,258 $2,038 
Ford Credit Segment
Vehicles, at cost (a)25,424 30,639 
Accumulated depreciation(3,735)(4,137)
Total Ford Credit Segment21,689 26,502 
Total$22,947 $28,540 
__________
(a)Includes Ford Credit’s operating lease assets of $13.3 billion and $13.6 billion at December 31, 2024 and 2025, respectively, that have been included in securitization transactions.  These net investments in operating leases are available only for payment of the debt or other obligations issued or arising in the securitization transactions; they are not available to pay other obligations or the claims of other creditors.

Ford Credit Segment

Included in Ford Credit interest, operating, and other expense is operating lease depreciation expense, which includes gains and losses on disposal of assets along with fees assessed to a customer at lease termination such as excess wear and use and excess mileage that are considered variable lease payments. Operating lease depreciation expense for the years ended December 31 was as follows (in millions):
 202320242025
Operating lease depreciation expense$2,309 $2,482 $2,522 

The amounts contractually due on operating leases at December 31, 2025 were as follows (in millions):
 20262027202820292030Total
Operating lease payments$4,541 $3,181 $1,586 $404 $20 $9,732 
v3.25.4
NET PROPERTY
12 Months Ended
Dec. 31, 2025
Property, Plant and Equipment [Abstract]  
NET PROPERTY NET PROPERTY
Net property is reported at cost, net of accumulated depreciation, which includes impairments.  We capitalize new assets when we expect to use the asset for more than one year.  Routine maintenance and repair costs are expensed when incurred.

Property and equipment are depreciated primarily using the straight-line method over the estimated useful life of the asset.  Useful lives range from 3 years to 40 years.  The estimated useful lives generally are 14.5 years for machinery and equipment, 8 years for software, 30 years for land improvements, and 40 years for buildings.  Tooling generally is amortized over the expected life of a product program using a straight-line method.  

Net property at December 31 was as follows (in millions):
20242025
Land$360 $408 
Buildings and land improvements13,912 15,305 
Machinery, equipment, and other40,765 41,056 
Software5,694 6,017 
Construction in progress6,240 4,094 
Total land, plant and equipment, and other66,971 66,880 
Accumulated depreciation(33,525)(36,305)
Net land, plant and equipment, and other33,446 30,575 
Tooling, net of amortization8,482 6,713 
Total$41,928 $37,288 

Property-related expenses, excluding net investment in operating leases, for the years ended December 31 were as follows (in millions):
 202320242025
Depreciation and other amortization (a)$3,041 $3,067 $10,254 
Tooling amortization (a) 2,340 2,018 3,198 
Total$5,381 $5,085 $13,452 
Maintenance and rearrangement$1,909 $1,919 $2,137 
__________
(a)Included in 2025 is our impairment of long-lived assets, which is reported as part of Cost of sales.

Long-Lived Asset Impairment

The challenges facing the electric vehicle (“EV”) market that have led to lower-than-anticipated adoption rates have, in turn, led us to conclude, in the fourth quarter of 2025, that a path to long-term profitability for our EV business was not possible without taking strategic actions. Accordingly, in December 2025, we made the decision to rationalize our EV manufacturing capacity and product roadmap by cancelling three previously planned EVs and ending production of the current generation F-150 Lightning EV.

As a result of the challenges facing the EV market and the decisions we made in response to those challenges, in the fourth quarter of 2025, we tested our Model e segment long-lived assets for impairment and recorded a pre-tax charge of $8.1 billion in Cost of sales, representing the amount by which the carrying value of these assets exceeded the estimated fair value. We primarily used the market and cost approaches to estimate fair value for our long-lived assets.

In addition to the charge described above, in the fourth quarter of 2025, as part of Cost of sales, we recognized asset write-downs of $1.1 billion for assets related to the EV program cancellations referenced above; recognized $1.2 billion of other charges, primarily related to contractual commitments related to those programs; and fully impaired Model e segment goodwill of $0.2 billion (see Note 2).
v3.25.4
EQUITY IN NET ASSETS OF AFFILIATED COMPANIES
12 Months Ended
Dec. 31, 2025
Equity Method Investments and Joint Ventures [Abstract]  
EQUITY IN NET ASSETS OF AFFILIATED COMPANIES EQUITY IN NET ASSETS OF AFFILIATED COMPANIES
We use the equity method of accounting for our investments in entities over which we do not have control, but over whose operating and financial policies we are able to exercise significant influence. We assess an investment for potential impairment when a change in circumstance indicates its carrying value may not be recoverable.

Our carrying value and ownership percentages of our equity method investments at December 31 were as follows (in millions, except percentages):
 Investment BalanceOwnership Percentage
202420252025
Ford Otomotiv Sanayi Anonim Sirketi$1,028 $1,156 41 %
Jiangling Motors Corporation, Limited521 574 32 
AutoAlliance (Thailand) Co., Ltd.339 381 50 
Changan Ford Automobile Corporation, Limited356 250 50 
Ionity Holding GmbH & Co. KG114 117 15 
FFS Finance South Africa (Pty) Limited76 66 50 
RouteOne, LLC50 56 30 
BlueOval SK, LLC (a)4,154 — 50 
Other183 153 Various
Total$6,821 $2,753 
__________
(a)Our share of BlueOval SK, LLC (“BOSK”) losses for 2025 was $1.8 billion, which included our share ($1.4 billion) of BOSK’s long-lived asset impairment charges. After recognizing our share of BOSK’s losses, we fully impaired the remaining balance of our investment in the fourth quarter of 2025. See Note 23 for more information.

We recorded $381 million, $418 million, and $420 million of dividends from these affiliated companies for the years ended December 31, 2023, 2024, and 2025, respectively.

An aggregate summary of the balance sheets and income statements of our equity method investees, on a standalone basis, as reported by those investees at December 31 is below (in millions). Our investment in each equity method investee is reported in Equity in net assets of affiliated companies, and our proportionate share of each of the entities’ income/(loss) is reported in Equity in net income/(loss) of affiliated companies.

Summarized Balance Sheet20242025
Current assets$11,965 $13,939 
Non-current assets22,603 24,552 
Total assets$34,568 $38,491 
Current liabilities$10,653 $12,375 
Non-current liabilities11,635 15,702 
Total liabilities$22,288 $28,077 
Equity attributable to noncontrolling interests$113 $65 

For the years ended December 31,
Summarized Income Statement202320242025
Total revenue$31,052 $34,025 $35,615 
Income/(Loss) before income taxes (a)991 1,315 (2,173)
Net income/(loss) (a)1,207 1,582 (2,236)
Net income/(loss) attributable to noncontrolling interests(63)(37)(48)
__________
(a)2025 results reflect BOSK’s losses, which included BOSK’s long-lived asset impairment charges, offset partially by the net income/(loss) of our other equity method investees. See Note 23 for more information on our investment in BOSK.
NOTE 14.  EQUITY IN NET ASSETS OF AFFILIATED COMPANIES (Continued)

In the ordinary course of business, we buy/sell various products and services including vehicles, parts, and components to/from our equity method investees. In addition, we receive royalty income.

Transactions with equity method investees reported for the years ended or at December 31 were as follows (in millions):
Income Statement202320242025
Sales $5,237 $6,049 $7,166 
Purchases 13,457 16,629 19,658 
Royalty income329 363 309 
Balance Sheet20242025
Receivables$1,149 $1,214 
Payables1,758 2,206 
v3.25.4
OTHER LIABILITIES AND DEFERRED REVENUE
12 Months Ended
Dec. 31, 2025
Other Liabilities [Abstract]  
OTHER LIABILITIES AND DEFERRED REVENUE OTHER LIABILITIES AND DEFERRED REVENUE
Other liabilities and deferred revenue at December 31 were as follows (in millions):
 20242025
Current  
Dealer and dealers’ customer allowances and claims$14,140 $15,293 
Deferred revenue3,331 4,489 
Employee benefit plans2,457 3,507 
Accrued interest1,346 1,453 
Operating lease liabilities558 567 
OPEB335 331 
Pension215 228 
Other (a)5,400 5,911 
Total current other liabilities and deferred revenue$27,782 $31,779 
Non-current  
Dealer and dealers’ customer allowances and claims$9,836 $12,136 
Deferred revenue4,910 5,360 
OPEB4,080 4,031 
Pension4,470 3,701 
Operating lease liabilities1,782 1,835 
Employee benefit plans806 792 
Other (b)2,948 3,047 
Total non-current other liabilities and deferred revenue$28,832 $30,902 
__________
(a)    Includes current derivative liabilities of $1.0 billion and $0.5 billion at December 31, 2024 and 2025, respectively (see Note 19).
(b)    Includes non-current derivative liabilities of $0.9 billion and $0.5 billion at December 31, 2024 and 2025, respectively (see Note 19).
v3.25.4
RETIREMENT BENEFITS
12 Months Ended
Dec. 31, 2025
Retirement Benefits [Abstract]  
RETIREMENT BENEFITS RETIREMENT BENEFITS
Defined benefit pension and OPEB plan obligations are remeasured at least annually as of December 31 based on the present value of projected future benefit payments for all participants for services rendered to date. The measurement of projected future benefits is dependent on the provisions of each specific plan, demographics of the group covered by the plan, and other key measurement assumptions. For plans that provide benefits dependent on salary assumptions, we include a projection of salary growth in our measurements. No assumption is made regarding any potential future changes to benefit provisions beyond those to which we are presently committed (e.g., in existing labor contracts).

Net periodic benefit costs, including service cost, interest cost, and expected return on assets, are determined using assumptions regarding the benefit obligation and the fair value of plan assets (where applicable) as of the beginning of each year. We have elected to use the fair value of plan assets to calculate the expected return on assets in net periodic benefit cost. The funded status of the benefit plans, which represents the difference between the benefit obligation and fair value of plan assets, is calculated on a plan-by-plan basis. The benefit obligation and related funded status are determined using assumptions as of the end of each year. Actuarial gains and losses resulting from plan remeasurement are recognized in net periodic benefit cost in the period of the remeasurement. The impact of a retroactive plan amendment is recorded in Accumulated other comprehensive income/(loss) and is amortized as a component of net periodic cost, generally over the remaining service period of the active employees. The service cost component is included in Cost of sales and Selling, administrative, and other expenses. Other components of net periodic benefit cost/(income) are included in Other income/(loss), net on our consolidated income statements.

A curtailment results from an event that significantly reduces the expected years of future service or eliminates the accrual of defined benefits for the future service of a significant number of employees. A curtailment gain is recorded when the employees who are entitled to a benefit terminate their employment or when a plan suspension or amendment that results in a curtailment gain is adopted. A curtailment loss is recorded when it becomes probable a curtailment loss will occur. We recognize settlement expense when the costs associated with all settlements during the year exceed the interest component of net periodic cost for the affected plan. Expense from curtailments and settlements is recorded in Other income/(loss), net.

Defined Benefit Pension Plans.  We have defined benefit pension plans covering hourly and salaried employees in the United States, Canada, the United Kingdom, Germany, and other locations. The largest portion of our worldwide obligation is associated with our U.S. plans. Virtually all of our worldwide defined benefit plans are closed to new participants.

In general, our defined benefit pension plans are funded (i.e., have restricted assets from which benefits are paid). Our unfunded defined benefit pension plans are treated on a “pay as you go” basis with benefit payments from Company cash. These unfunded plans primarily include certain plans in Germany and the U.S. defined benefit plans for senior management.

OPEB.  We have defined benefit OPEB plans, primarily certain health care and life insurance benefits, covering hourly and salaried employees in the United States, Canada, and other locations. The largest portion of our worldwide obligation is associated with our U.S. plans. Our OPEB plans are unfunded and the benefits are paid from Company cash.

Defined Contribution and Savings Plans. We also have defined contribution and savings plans for hourly and salaried employees in the United States and other locations. Company contributions to these plans are made from Company cash and are expensed as incurred. The expense for our worldwide defined contribution and savings plans was $546 million, $699 million, and $761 million for the years ended December 31, 2023, 2024, and 2025, respectively. This includes the expense for Company-matching contributions to our primary employee savings plan in the United States of $155 million, $177 million, and $184 million for the years ended December 31, 2023, 2024, and 2025, respectively.
NOTE 16.  RETIREMENT BENEFITS (Continued)

Defined Benefit Plans – Expense and Status

The assumptions used to determine benefit obligation and net periodic benefit cost/(income) were as follows:
 20242025
 Pension BenefitsOPEBPension BenefitsOPEB
 U.S. PlansNon-U.S. PlansWorldwideU.S. PlansNon-U.S. PlansWorldwide
Weighted Average Assumptions at December 31
      
Discount rate5.65 %4.51 %5.46 %5.34 %4.80 %5.27 %
Average rate of increase in compensation3.80 3.52 3.80 3.80 3.27 3.70 
Weighted Average Assumptions Used to Determine Net Benefit Cost for the Year Ended December 31
  
Discount rate - Service cost5.25 %3.92 %5.28 %5.83 %4.60 %5.73 %
Effective interest rate on benefit obligation5.02 4.01 5.02 5.35 4.36 5.14 
Expected long-term rate of return on assets5.93 4.53 — 6.37 5.23 — 
Average rate of increase in compensation4.05 3.54 3.98 3.80 3.52 3.80 

The pre-tax net periodic benefit cost/(income) for our defined benefit pension and OPEB plans for the years ended December 31 was as follows (in millions):
 202320242025
 Pension BenefitsOPEBPension BenefitsOPEBPension BenefitsOPEB
 U.S. PlansNon-U.S. PlansWorldwideU.S. PlansNon-U.S. PlansWorldwideU.S. PlansNon-U.S. PlansWorldwide
Service cost$292 $245 $21 $288 $248 $24 $209 $199 $21 
Interest cost1,641 965 231 1,581 938 226 1,571 949 220 
Expected return on assets(1,897)(890)— (1,817)(1,019)— (1,826)(1,156)— 
Amortization of prior service costs/(credits)
— 22 92 25 10 88 25 
Net remeasurement (gain)/loss841 932 286 444 (1,019)(112)308 308 (19)
Separation costs/other20 261 22 111 — 30 120 — 
Settlements and curtailments
69 — 129 (22)— — — 
Net periodic benefit cost/(income)$966 $1,544 $542 $739 $(738)$148 $380 $451 $231 

In 2023, we recognized an expense of $360 million related to separation programs, settlements, and curtailments, which included $71 million of settlement losses primarily related to a U.S. pension plan and separation and curtailment expenses of $268 million for non-U.S. pension plans related to ongoing restructuring programs.

In 2024, we recognized an expense of $240 million related to separation programs, settlements, and curtailments, which included $129 million of settlement and curtailment losses related to U.S. pension plans and separation and curtailment expenses of $89 million for non-U.S. pension plans related to ongoing restructuring programs.

In 2025, we recognized an expense of $156 million related to separation programs, settlements, and curtailments, which included separation and curtailment expenses of $126 million for non-U.S. pension plans related to ongoing restructuring programs.
NOTE 16.  RETIREMENT BENEFITS (Continued)

The year-end status of these plans was as follows (in millions):
 20242025
 Pension BenefitsOPEBPension BenefitsOPEB
 U.S. PlansNon-U.S. PlansWorldwideU.S. PlansNon-U.S. PlansWorldwide
Change in Benefit Obligation     
Benefit obligation at January 1$32,676 $24,004 $4,696 $30,555 $21,245 $4,415 
Service cost288 248 24 209 199 21 
Interest cost1,581 938 226 1,571 949 220 
Amendments— — — — — — 
Separation costs/other(19)103 — 30 94 — 
Curtailments87 (22)— — — 
Settlements(8)(6)— — — — 
Plan participant contributions15 — 16 — 
Benefits paid(2,706)(1,416)(324)(2,851)(1,362)(331)
Foreign exchange translation— (989)(95)— 1,970 56 
Actuarial (gain)/loss(1,359)(1,624)(112)1,117 (779)(19)
Benefit obligation at December 3130,555 21,245 4,415 30,647 22,325 4,362 
Change in Plan Assets   
Fair value of plan assets at January 131,423 22,958 — 29,502 21,751 — 
Actual return on plan assets13 414 — 2,635 69 — 
Company contributions808 685 — 703 462 — 
Plan participant contributions15 — 16 — 
Benefits paid(2,706)(1,416)— (2,851)(1,362)— 
Settlements(8)(6)— — — — 
Foreign exchange translation— (880)— — 1,875 — 
Other(43)(13)— — (28)— 
Fair value of plan assets at December 3129,502 21,751 — 30,005 22,775 — 
Funded status at December 31$(1,053)$506 $(4,415)$(642)$450 $(4,362)
Amounts Recognized on the Balance Sheets   
Prepaid assets$983 $3,155 $— $964 $2,773 $— 
Other liabilities(2,036)(2,649)(4,415)(1,606)(2,323)(4,362)
Total$(1,053)$506 $(4,415)$(642)$450 $(4,362)
Amounts Recognized in Accumulated Other Comprehensive Loss (pre-tax)
   
Unamortized prior service costs/(credits)$449 $132 $42 $361 $110 $34 
Pension Plans in which Accumulated Benefit Obligation Exceeds Plan Assets at December 31
    
Accumulated benefit obligation$1,641 $2,793  $1,669 $2,916  
Fair value of plan assets85 500  89 687  
Accumulated Benefit Obligation at December 31$30,070 $20,209  $30,177 $21,420  
Pension Plans in which Projected Benefit Obligation Exceeds Plan Assets at December 31
Projected benefit obligation$13,696 $8,813 $1,695 $3,016 
Fair value of plan assets11,660 6,164 89 693 
Projected Benefit Obligation at December 31$30,555 $21,245 $30,647 $22,325 
NOTE 16.  RETIREMENT BENEFITS (Continued)

The actuarial (gain)/loss for our pension benefit obligations in 2024 and 2025 was primarily related to changes in discount rates.

Pension Plan Contributions

Our policy for funded pension plans is to contribute annually, at a minimum, amounts required by applicable laws and regulations. We may make contributions beyond those legally required.

In 2025, we contributed $720 million to our global funded pension plans and made $445 million of benefit payments to participants in unfunded plans. During 2026, we expect to contribute about $550 million of cash to our global funded pension plans. We also expect to make about $400 million of benefit payments to participants in unfunded plans. Based on current assumptions and regulations, we do not expect to have a legal requirement to fund our major U.S. pension plans in 2026.

Expected Future Benefit Payments

The expected future benefit payments at December 31, 2025 were as follows (in millions):
 Benefit Payments
 PensionOPEB
 U.S. PlansNon-U.S.
Plans
Worldwide
2026$2,695 $1,440 $340 
20272,630 1,420 335 
20282,600 1,425 330 
20292,600 1,430 330 
20302,550 1,425 325 
2031-203511,990 7,080 1,570 

Pension Plan Asset Information

Investment Objectives and Strategies. Our investment objectives for the U.S. plans are to minimize the volatility of the value of our U.S. pension assets relative to U.S. pension obligations and to ensure assets are sufficient to pay plan benefits. Our largest non-U.S. plans (e.g., the United Kingdom and Canada) have similar investment objectives to the U.S. plans.

Investment strategies and policies for the U.S. plans and the largest non-U.S. plans reflect a balance of risk-reducing and return-seeking considerations.  The objective of minimizing the volatility of assets relative to obligations is addressed primarily through asset-liability matching, asset diversification, and hedging.  The fixed income asset allocation matches the bond-like and long-dated nature of the pension obligations. Assets are broadly diversified within asset classes to achieve risk-adjusted returns that, in total, lower asset volatility relative to the obligations.  Strategies to address the goal of ensuring sufficient assets to pay benefits include target allocations to a broad array of asset classes, and strategies within asset classes that provide adequate returns, diversification, and liquidity.
NOTE 16.  RETIREMENT BENEFITS (Continued)

Derivatives are permitted for fixed income investment and public equity managers to use as efficient substitutes for traditional securities and to manage exposure to interest rate and foreign exchange risks.  Interest rate and foreign currency derivative instruments are used for the purpose of hedging changes in the fair value of assets that result from interest rate changes and currency fluctuations.  Interest rate derivatives are also used to adjust portfolio duration. Derivatives may not be used to leverage or to alter the economic exposure to an asset class outside the scope of the mandate an investment manager has been given.  Alternative investment managers are permitted to employ leverage (including through the use of derivatives or other tools) that may alter economic exposure.

Alternative investments execute diverse strategies that provide exposure to a broad range of hedge fund strategies, equity investments in private companies, and investments in private property funds.

Significant Concentrations of Risk.  Significant concentrations of risk in our plan assets relate to interest rates, growth assets, and operating risks.  In order to minimize asset volatility relative to the obligations, the majority of plan assets are allocated to fixed income investments, which are exposed to interest rate risk.  Rate increases generally will result in a decline in the value of fixed income assets, while reducing the present value of the obligations. Conversely, rate decreases generally will increase the value of fixed income assets, offsetting the related increase in the obligations.

In order to ensure assets are sufficient to pay benefits, a portion of plan assets is allocated to growth assets (primarily hedge funds, real estate, private equity, and public equity) that are expected over time to earn higher returns with more volatility than fixed income investments, which more closely match pension obligations.  Within growth assets, risk is mitigated by constructing a portfolio that is broadly diversified by asset class, investment strategy, manager, style, and process.

Operating risks include the risks of inadequate diversification and weak controls.  To mitigate these risks, investments are diversified across and within asset classes in support of investment objectives.  Policies and practices to address operating risks include ongoing manager oversight (e.g., style adherence, team strength, firm health, and internal risk controls), plan and asset class investment guidelines and instructions that are communicated to managers, and periodic compliance reviews to ensure adherence.

At year-end 2025, Ford securities comprised less than 1% of our plan assets.

Expected Long-Term Rate of Return on Assets.  The long-term return assumption at year-end 2025, which will be used to determine the 2026 expected return on assets, is 6.20% for the U.S. plans, 5.38% for the U.K. plans, and 5.11% for the Canadian plans, and averages 5.15% for all non-U.S. plans. A generally consistent approach is used worldwide to develop this assumption. This approach considers inputs from advisors for long-term capital market returns adjusted for specific aspects of our investment strategy by plan.  Historical returns also are considered where appropriate. The assumption is based on consideration of all inputs, with a focus on long-term trends to avoid short-term market influences.
NOTE 16.  RETIREMENT BENEFITS (Continued)

The fair value of our defined benefit pension plan assets (including dividends and interest receivables of $236 million and $65 million for U.S. and non-U.S. plans, respectively) by asset category at December 31 was as follows (in millions):
2024
U.S. PlansNon-U.S. Plans
 Level 1Level 2Level 3Assets measured at NAV (a)TotalLevel 1Level 2Level 3Assets measured at NAV (a)Total
Asset Category    
Equity    
U.S. companies
$1,035 $$$— $1,039 $1,719 $25 $— $— $1,744 
International companies
490 38 — 534 1,080 47 — 1,128 
Total equity
1,525 40 — 1,573 2,799 72 — 2,872 
Fixed Income
U.S. government and agencies
7,106 1,079 — — 8,185 26 — — 30 
Non-U.S. government
607 — — 608 1,360 10,698 — 12,064 
Corporate bonds
— 15,079 21 — 15,100 — 1,667 56 — 1,723 
Mortgage/other asset-backed
— 433 — — 433 — 291 13 — 304 
Commingled funds
— — — — — 30 186 — — 216 
Derivative financial instruments, net
(6)(57)— — (63)(1)(20)51 — 30 
Total fixed income
7,101 17,141 21 — 24,263 1,393 12,848 126 — 14,367 
Alternatives
Hedge funds
— — — 3,732 3,732 — — — 779 779 
Private equity
— — — 845 845 — — — 370 370 
Real estate
— — — 1,298 1,298 — — — 370 370 
Total alternatives
— — — 5,875 5,875 — — — 1,519 1,519 
Cash, cash equivalents, and repurchase agreements (b)
(1,656)— — — (1,656)(197)— — — (197)
Other (c)
(553)— — — (553)(248)— 3,438 — 3,190 
Total assets at fair value
$6,417 $17,181 $29 $5,875 $29,502 $3,747 $12,920 $3,565 $1,519 $21,751 
__________
(a)Certain assets that are measured at fair value using the NAV per share (or its equivalent) practical expedient have not been classified in the fair value hierarchy.
(b)Primarily short-term investment funds to provide liquidity to plan investment managers and cash held to pay benefits, offset by repurchase agreements valued at $(2.6) billion in U.S. plans and $(0.7) billion in non-U.S. plans.
(c)For U.S. plans, amounts related to net pending security (purchases)/sales and net pending foreign currency purchases/(sales). For non-U.S plans, $2.7 billion of insurance contracts, primarily the Ford-Werke plan, and amounts related to net pending security (purchases)/sales and net pending foreign currency purchases/(sales).
NOTE 16.  RETIREMENT BENEFITS (Continued)

The fair value of our defined benefit pension plan assets (including dividends and interest receivables of $256 million and $48 million for U.S. and non-U.S. plans, respectively) by asset category at December 31 was as follows (in millions):
2025
U.S. PlansNon-U.S. Plans
 Level 1Level 2Level 3Assets measured at NAV (a)TotalLevel 1Level 2Level 3Assets measured at NAV (a)Total
Asset Category    
Equity    
U.S. companies
$842 $29 $$— $873 $1,273 $31 $— $— $1,304 
International companies
452 10 — 469 786 45 — 832 
Total equity
1,294 39 — 1,342 2,059 76 — 2,136 
Fixed Income
     
U.S. government and agencies
7,388 941 — — 8,329 58 — — 61 
Non-U.S. government
688 — — 689 2,629 6,974 51 — 9,654 
Corporate bonds
— 15,355 23 — 15,378 — 1,025 38 — 1,063 
Mortgage/other asset-backed
— 453 — 456 — 172 — 175 
Commingled funds
— — — 611 611 26 124 — — 150 
Derivative financial instruments, net
(4)20 — — 16 — 21 — — 21 
Total fixed income
7,385 17,457 26 611 25,479 2,658 8,374 92 — 11,124 
Alternatives
     
Hedge funds
— — — 2,908 2,908 — — — 488 488 
Private equity
— — — 820 820 — — — 325 325 
Real estate
— — — 1,175 1,175 — — — 278 278 
Total alternatives
— — — 4,903 4,903 — — — 1,091 1,091 
Cash, cash equivalents, and repurchase agreements (b)
(1,460)— — — (1,460)(1,296)— — — (1,296)
Other (c)
(259)— — — (259)(42)— 9,762 — 9,720 
Total assets at fair value
$6,960 $17,496 $35 $5,514 $30,005 $3,379 $8,450 $9,855 $1,091 $22,775 
__________
(a)Certain assets that are measured at fair value using the NAV per share (or its equivalent) practical expedient have not been classified in the fair value hierarchy.
(b)Primarily short-term investment funds to provide liquidity to plan investment managers and cash held to pay benefits, offset by repurchase agreements valued at $(2.2) billion in U.S. plans and $(1.6) billion in non-U.S. plans.
(c)For U.S. plans, amounts related to net pending security (purchases)/sales and net pending foreign currency purchases/(sales). For non-U.S plans, $9.0 billion of insurance contracts, primarily in the U.K. and Germany, and amounts related to net pending security (purchases)/sales and net pending foreign currency purchases/(sales).
NOTE 16.  RETIREMENT BENEFITS (Continued)

The following table summarizes the changes in Level 3 defined benefit pension plan assets for the years ended December 31 (in millions):
2024
 Return on plan assets  
Fair
Value
at
January 1
Attributable
to Assets
Held
at
December 31
Attributable
to
Assets
Sold
Net Purchases/
(Settlements)
Transfers Into/(Out of) Level 3Fair
Value
at
December 31
U.S. Plans$21 $— $$$$29 
Non-U.S. Plans (a)4,138 (387)(16)(2)(168)3,565 
2025
 Return on plan assets  
Fair
Value
at
January 1
Attributable
to Assets
Held
at
December 31
Attributable
to
Assets
Sold
Net Purchases/
(Settlements)
Transfers Into/(Out of) Level 3Fair
Value
at
December 31
U.S. Plans$29 $$— $$(9)$35 
Non-U.S. Plans (a)3,565 6,278 (33)37 9,855 
__________
(a)Includes insurance contracts, primarily in the U.K. and Germany, valued at $2.7 billion and $9.0 billion at year-end 2024 and 2025, respectively.
v3.25.4
LEASE COMMITMENTS
12 Months Ended
Dec. 31, 2025
Leases [Abstract]  
LEASE COMMITMENTS LEASE COMMITMENTS
We lease land, dealership facilities, offices, distribution centers, warehouses, and equipment under agreements with contractual periods ranging from less than one year to 40 years. Many of our leases contain one or more options to extend. In certain dealership lease agreements, we are the tenant and we sublease the site to a dealer. In the event the sublease is terminated, we have the option to terminate the head lease. We include options that we are reasonably certain to exercise in our evaluation of the lease term after considering all relevant economic and financial factors.

Leases that are economically similar to the purchase of an asset are classified as finance leases. The leased (“right-of-use”) assets in finance lease arrangements are reported in Net property on our consolidated balance sheets. Otherwise, the leases are classified as operating leases and reported in Other assets in the non-current assets section of our consolidated balance sheets. We also recognize in Net property “build-to-suit” arrangements during the construction period where we are involved in the construction or design of the asset and are considered the accounting owner. We do not recognize right-of-use assets and lease liabilities for leases with a term of 12 months or less. These lease payments are amortized to expense on a straight-line basis over the lease term. We have also entered into manufacturing contracts where Ford’s portion of the output is expected to be significant. As a result, there are embedded leases, and related liabilities, that are reported as part of our financial statements, typically upon commencement of production.

For the majority of our leases, we do not separate the non-lease components (e.g., maintenance and operating services) from the lease components to which they relate. Instead, non-lease components are included in the measurement of the lease liabilities. However, we do separate lease and non-lease components for contracts containing a significant service component (e.g., energy performance contracts). We calculate the initial lease liability as the present value of fixed payments not yet paid and variable payments that are based on a market rate or an index (e.g., CPI), measured at commencement. The majority of our leases are discounted using our incremental borrowing rate because the rate implicit in the lease is not readily determinable. All other variable payments are expensed as incurred.
NOTE 17. LEASE COMMITMENTS (Continued)

Lease right-of-use assets and liabilities at December 31 were as follows (in millions):
20242025
Operating leases
Other assets, non-current$2,308 $2,389 
Other liabilities and deferred revenue, current$558 $567 
Other liabilities and deferred revenue, non-current1,782 1,835 
Total operating lease liabilities$2,340 $2,402 
Finance leases
Property and equipment, gross$1,150 $1,304 
Accumulated depreciation(162)(298)
Property and equipment, net$988 $1,006 
Company excluding Ford Credit debt payable within one year$94 $136 
Company excluding Ford Credit long-term debt711 754 
Total finance lease liabilities$805 $890 

The amounts contractually due on our lease liabilities as of December 31, 2025 were as follows (in millions):
Operating Leases (a)Finance
Leases
2026$666 $180 
2027548 177 
2028414 119 
2029305 101 
2030202 96 
Thereafter644 455 
Total2,779 1,128 
Less: Present value discount377 238 
Total lease liabilities$2,402 $890 
__________
(a)    Excludes approximately $1,141 million in future lease payments for various leases commencing in future periods.
NOTE 17. LEASE COMMITMENTS (Continued)

Supplemental cash flow information related to leases for the years ended December 31 was as follows (in millions):
202320242025
Cash paid for amounts included in the measurement of lease liabilities
Operating cash flows from operating leases$581 $663 $751 
Operating cash flows from finance leases32 39 46 
Financing cash flows from finance leases91 110 135 
Right-of-use assets obtained in exchange for lease liabilities
Operating leases$889 $1,051 $723 
Finance leases165 286 185 

The components of lease expense for the years ended December 31 were as follows (in millions):
202320242025
Operating lease expense$580 $650 $744 
Variable lease expense109 167 159 
Sublease income(18)(18)(16)
Finance lease expense
Amortization of right-of-use assets (a)64 80 166 
Interest on lease liabilities32 39 46 
Total lease expense$767 $918 $1,099 
__________
(a)    Included in 2025 is our impairment of finance lease assets. See Note 13 for additional information.

The weighted average remaining lease term and weighted average discount rate at December 31 were as follows:
202320242025
Weighted average remaining lease term (in years)
Operating leases5.45.76.0
Finance leases11.910.89.2
Weighted average discount rate
Operating leases4.7 %4.5 %4.7 %
Finance leases5.3 4.8 4.9 
LEASE COMMITMENTS LEASE COMMITMENTS
We lease land, dealership facilities, offices, distribution centers, warehouses, and equipment under agreements with contractual periods ranging from less than one year to 40 years. Many of our leases contain one or more options to extend. In certain dealership lease agreements, we are the tenant and we sublease the site to a dealer. In the event the sublease is terminated, we have the option to terminate the head lease. We include options that we are reasonably certain to exercise in our evaluation of the lease term after considering all relevant economic and financial factors.

Leases that are economically similar to the purchase of an asset are classified as finance leases. The leased (“right-of-use”) assets in finance lease arrangements are reported in Net property on our consolidated balance sheets. Otherwise, the leases are classified as operating leases and reported in Other assets in the non-current assets section of our consolidated balance sheets. We also recognize in Net property “build-to-suit” arrangements during the construction period where we are involved in the construction or design of the asset and are considered the accounting owner. We do not recognize right-of-use assets and lease liabilities for leases with a term of 12 months or less. These lease payments are amortized to expense on a straight-line basis over the lease term. We have also entered into manufacturing contracts where Ford’s portion of the output is expected to be significant. As a result, there are embedded leases, and related liabilities, that are reported as part of our financial statements, typically upon commencement of production.

For the majority of our leases, we do not separate the non-lease components (e.g., maintenance and operating services) from the lease components to which they relate. Instead, non-lease components are included in the measurement of the lease liabilities. However, we do separate lease and non-lease components for contracts containing a significant service component (e.g., energy performance contracts). We calculate the initial lease liability as the present value of fixed payments not yet paid and variable payments that are based on a market rate or an index (e.g., CPI), measured at commencement. The majority of our leases are discounted using our incremental borrowing rate because the rate implicit in the lease is not readily determinable. All other variable payments are expensed as incurred.
NOTE 17. LEASE COMMITMENTS (Continued)

Lease right-of-use assets and liabilities at December 31 were as follows (in millions):
20242025
Operating leases
Other assets, non-current$2,308 $2,389 
Other liabilities and deferred revenue, current$558 $567 
Other liabilities and deferred revenue, non-current1,782 1,835 
Total operating lease liabilities$2,340 $2,402 
Finance leases
Property and equipment, gross$1,150 $1,304 
Accumulated depreciation(162)(298)
Property and equipment, net$988 $1,006 
Company excluding Ford Credit debt payable within one year$94 $136 
Company excluding Ford Credit long-term debt711 754 
Total finance lease liabilities$805 $890 

The amounts contractually due on our lease liabilities as of December 31, 2025 were as follows (in millions):
Operating Leases (a)Finance
Leases
2026$666 $180 
2027548 177 
2028414 119 
2029305 101 
2030202 96 
Thereafter644 455 
Total2,779 1,128 
Less: Present value discount377 238 
Total lease liabilities$2,402 $890 
__________
(a)    Excludes approximately $1,141 million in future lease payments for various leases commencing in future periods.
NOTE 17. LEASE COMMITMENTS (Continued)

Supplemental cash flow information related to leases for the years ended December 31 was as follows (in millions):
202320242025
Cash paid for amounts included in the measurement of lease liabilities
Operating cash flows from operating leases$581 $663 $751 
Operating cash flows from finance leases32 39 46 
Financing cash flows from finance leases91 110 135 
Right-of-use assets obtained in exchange for lease liabilities
Operating leases$889 $1,051 $723 
Finance leases165 286 185 

The components of lease expense for the years ended December 31 were as follows (in millions):
202320242025
Operating lease expense$580 $650 $744 
Variable lease expense109 167 159 
Sublease income(18)(18)(16)
Finance lease expense
Amortization of right-of-use assets (a)64 80 166 
Interest on lease liabilities32 39 46 
Total lease expense$767 $918 $1,099 
__________
(a)    Included in 2025 is our impairment of finance lease assets. See Note 13 for additional information.

The weighted average remaining lease term and weighted average discount rate at December 31 were as follows:
202320242025
Weighted average remaining lease term (in years)
Operating leases5.45.76.0
Finance leases11.910.89.2
Weighted average discount rate
Operating leases4.7 %4.5 %4.7 %
Finance leases5.3 4.8 4.9 
v3.25.4
DEBT AND COMMITMENTS
12 Months Ended
Dec. 31, 2025
Debt Disclosure [Abstract]  
DEBT AND COMMITMENTS DEBT AND COMMITMENTS
Our debt consists of short-term and long-term secured and unsecured debt securities and secured and unsecured borrowings from banks and other lenders.  Debt issuances are placed directly by us or through securities dealers or underwriters and are held by institutional and retail investors.  In addition, Ford Credit sponsors securitization programs that provide short-term and long-term asset-backed financing through institutional investors in the U.S. and international capital markets.

Debt is reported on our consolidated balance sheets at par value adjusted for unamortized discount or premium, unamortized issuance costs, and adjustments related to designated fair value hedging (see Note 19). Discounts, premiums, and costs directly related to the issuance of debt are capitalized and amortized over the life of the debt or to the put date and are recorded in interest expense using the effective interest method. Gains and losses on the extinguishment of debt are recorded in Other income/(loss), net.
NOTE 18.  DEBT AND COMMITMENTS (Continued)

The carrying value of Company debt excluding Ford Credit and Ford Credit debt at December 31 was as follows (in millions):
Average Contractual
Interest Rates
Company excluding Ford Credit2024202520242025
Debt payable within one year  
Short-term$632 $1,355 4.0 %3.8 %
Long-term payable within one year 
U.K. Export Finance Program784 — 
Public unsecured debt securities176 1,672 
Convertible notes— 2,300 
Other debt (including finance leases) (a)176 226 
Unamortized (discount)/premium and issuance costs(12)(3)
Total debt payable within one year1,756 5,550 
Long-term debt payable after one year 
Public unsecured debt securities14,759 13,087 
Convertible notes2,300 — 
U.K. Export Finance Program940 2,355 
Other debt (including finance leases) (a)1,160 1,210 
Unamortized (discount)/premium and issuance costs(261)(283)
Total long-term debt payable after one year
18,898 16,369 5.1 %(b)5.0 %(b)
Total Company excluding Ford Credit$20,654 $21,919 
Fair value of Company debt excluding Ford Credit (c)$20,178 $21,640 
Ford Credit 
Debt payable within one year 
Short-term$17,413 $18,350 4.7 %3.7 %
Long-term payable within one year 
Unsecured debt12,871 13,625 
Asset-backed debt23,050 19,831 
Unamortized (discount)/premium and issuance costs(16)(18)
Fair value adjustments (d)(125)(36)
Total debt payable within one year53,193 51,752 
Long-term debt payable after one year
Unsecured debt49,607 52,357 
Asset-backed debt36,224 37,741 
Unamortized (discount)/premium and issuance costs(237)(229)
Fair value adjustments (d)(919)(204)
Total long-term debt payable after one year84,675 89,665 4.8 %(b)4.7 %(b)
Total Ford Credit$137,868 $141,417 
Fair value of Ford Credit debt (c)$140,046 $144,213 
__________
(a)At December 31, 2024 and 2025, long-term finance leases payable within one year were $94 million and $136 million, respectively, and long-term finance leases payable after one year were $711 million and $754 million, respectively.
(b)Includes interest on long-term debt payable within one year and after one year.
(c)At December 31, 2024 and 2025, the fair value of debt includes $632 million and $1,355 million of Company excluding Ford Credit short-term debt, respectively, and $16.2 billion and $16.4 billion of Ford Credit short-term debt, respectively, carried at cost, which approximates fair value. All other debt is categorized within Level 2 of the fair value hierarchy.
(d)These adjustments are related to hedging activity and include discontinued hedging relationship adjustments of $(450) million and $(319) million at December 31, 2024 and 2025, respectively. The carrying value of hedged debt was $41.1 billion and $41.7 billion at December 31, 2024 and 2025, respectively.

Cash paid for interest was $1.3 billion, $1.1 billion, and $1.3 billion in 2023, 2024, and 2025, respectively, on Company excluding Ford Credit debt. Cash paid for interest was $5.8 billion, $7.0 billion, and $6.7 billion in 2023, 2024, and 2025, respectively, on Ford Credit debt.
NOTE 18.  DEBT AND COMMITMENTS (Continued)

Debt Obligations

The amounts contractually due for our debt maturities and interest payments on long-term debt at December 31, 2025 were as follows (in millions):
 20262027202820292030ThereafterAdjustmentsTotal Debt Maturities
Company excluding Ford Credit       
Public unsecured debt securities$3,972 $— $550 $202 $432 $11,903 $(197)$16,862 
Short-term and other debt1,581 1,184 273 258 253 1,597 (89)5,057 
Total$5,553 $1,184 $823 $460 $685 $13,500 $(286)$21,919 
Interest payments relating to long-term debt (a)$1,026 $904 $869 $817 $763 $8,370 $— $12,749 
Ford Credit       
Unsecured debt$30,053 $12,941 $11,657 $8,613 $7,836 $11,310 $(423)$81,987 
Asset-backed debt21,753 17,819 12,104 4,581 3,237 — (64)59,430 
Total$51,806 $30,760 $23,761 $13,194 $11,073 $11,310 $(487)$141,417 
Interest payments relating to long-term debt (a)$5,309 $3,858 $2,583 $1,633 $1,057 $1,666 $— $16,106 
__________
(a)Long-term debt may have fixed or variable interest rates. For long-term debt with variable-rate interest, we estimate the future interest payments based on projected market interest rates for various floating-rate benchmarks received from third parties.

Company excluding Ford Credit Segment

Public Unsecured Debt Securities

Our public unsecured debt securities outstanding at December 31 were as follows (in millions):
 Aggregate Principal Amount Outstanding
Title of Security20242025
7 1/8% Debentures due November 15, 2025$176 $— 
0.00% Notes due March 15, 2026
2,300 2,300 
7 1/2% Debentures due August 1, 2026172 172 
4.346% Notes due December 8, 2026
1,500 1,500 
6 5/8% Debentures due February 15, 2028104 104 
6 5/8% Debentures due October 1, 2028 (a) 
446 446 
6 3/8% Debentures due February 1, 2029 (a) 
202 202 
9.30% Notes due March 1, 2030
294 294 
9.625% Notes due April 22, 2030
432 432 
7.45% GLOBLS due July 16, 2031 (a) 
1,070 1,070 
8.900% Debentures due January 15, 2032
108 108 
3.25% Notes due February 12, 2032
2,500 2,500 
9.95% Debentures due February 15, 2032
6.10% Notes due August 19, 2032
1,750 1,750 
4.75% Notes due January 15, 2043
2,000 2,000 
7.75% Debentures due June 15, 2043
73 73 
7.40% Debentures due November 1, 2046
398 398 
5.291% Notes due December 8, 2046
1,300 1,300 
9.980% Debentures due February 15, 2047
114 114 
6.20% Notes due June 1, 2059
750 750 
6.00% Notes due December 1, 2059
800 800 
6.50% Notes due August 15, 2062
600 600 
7.70% Debentures due May 15, 2097
142 142 
Total public unsecured debt securities$17,235 $17,059 
__________
(a)    Listed on the Luxembourg Exchange and on the Singapore Exchange.
NOTE 18.  DEBT AND COMMITMENTS (Continued)

Convertible Debt

In March 2021, we issued $2.3 billion aggregate principal amount of unsecured 0% Convertible Senior Notes due 2026, including $300 million aggregate principal amount of such notes pursuant to the exercise in full of the overallotment option granted to the initial purchasers. The notes do not bear regular interest and the principal amount of the notes does not accrete. The total net proceeds from the offering, after deducting debt issuance costs, were approximately $2,267 million.

Each $1,000 principal amount of the notes is convertible into 75.3720 shares of our Common Stock, which is equivalent to a conversion price of approximately $13.27 per share, subject to adjustment upon the occurrence of specified events. The notes are convertible, at the option of the noteholders, on or after December 15, 2025.

Upon conversion, we will pay cash up to the aggregate principal amount of the notes to be converted and deliver shares of our Common Stock for the remainder of our obligation in excess, if any, of the aggregate principal amount of the notes being converted. Any conversions on or after December 15, 2025 will be paid at maturity.

If we undergo a fundamental change (e.g., change of control), subject to certain conditions, holders of the notes may require us to repurchase for cash all or any portion of their notes at a repurchase price equal to 100% of the principal amount of the notes. In addition, if specific corporate events occur prior to the maturity date or if we issue a notice of redemption, we will increase the conversion rate by pre-defined amounts for holders who elect to convert their notes in connection with such a corporate event. The conditions allowing holders of the notes to convert were not met in 2024 or 2025.

The notes were issued at par and fees associated with the issuance of these notes are amortized to Interest expense on Company debt excluding Ford Credit over the contractual term of the notes. Amortization of issuance costs was $7 million in 2023, 2024, and 2025. The effective interest rate of the notes is 0.3%.

The total estimated fair value of the notes as of December 31, 2024 and 2025 was approximately $2.2 billion and $2.4 billion, respectively. The fair value was determined using commonly employed valuation methodologies applying observable market inputs and is classified within Level 2 of the fair value hierarchy.

The notes did not have an impact on our full year 2024 or 2025 diluted EPS.

U.K. Export Finance Program

In 2022 and 2025, Ford Motor Company Limited (“Ford of Britain”), our operating subsidiary in the United Kingdom, entered into, and drew in full, £750 million and £1 billion term loan credit facilities, respectively, with a syndicate of banks to support Ford of Britain’s general export activities. Accordingly, U.K. Export Finance (“UKEF”) provided £600 million and £800 million guarantees of the credit facilities, respectively, under its Export Development Guarantee scheme, which supports high value commercial lending to U.K. exporters. We have also guaranteed Ford of Britain’s obligations under the credit facilities to the lenders. As of December 31, 2025, the full £1,750 million under the two credit facilities remained outstanding. The 2022 loan is a five-year, non-amortizing loan that matures on June 30, 2027, and the 2025 loan is a seven-year, partially amortizing loan that matures on July 23, 2032.

Company excluding Ford Credit Facilities

Total Company committed credit lines, excluding Ford Credit, at December 31, 2025 were $23.7 billion, consisting of $13.5 billion of our corporate credit facility, $2.0 billion of our supplemental revolving credit facility, $2.5 billion of our 364-day revolving credit facility, $3.0 billion of our delayed draw term loan facility, and $2.7 billion of local credit facilities. At December 31, 2025, $2.4 billion of committed Company credit lines, excluding Ford Credit, was utilized under local credit facilities for our affiliates, and the full amount under each of our corporate, supplemental, 364-day, and delayed draw term loan credit facilities was available.
NOTE 18.  DEBT AND COMMITMENTS (Continued)

Lenders under our corporate credit facility have $3.4 billion of commitments maturing on April 17, 2028, and $10.1 billion of commitments maturing on April 17, 2030. Lenders under our supplemental revolving credit facility have $2.0 billion of commitments maturing on April 17, 2028. Lenders under our 364-day revolving credit facility have $2.5 billion of commitments maturing on April 16, 2026. Lenders under our delayed draw term loan facility have $3.0 billion of commitments available through July 28, 2026. Any unused commitments shall automatically terminate after July 28, 2026, and any loans drawn under the facility will mature on December 31, 2028.

The corporate, supplemental, and 364-day credit agreements include certain sustainability-linked targets, pursuant to which the applicable margin and facility fees may be adjusted if Ford achieves, or fails to achieve, the specified targets related to global manufacturing facility greenhouse gas emissions, carbon-free electricity consumption, and Ford Europe CO2 tailpipe emissions. For the most recent performance period, Ford outperformed the global manufacturing facility greenhouse gas emissions and carbon-free electricity consumption metrics, and it was on target for the Ford Europe CO2 tailpipe emissions metric.

The corporate credit facility is unsecured and free of material adverse change conditions to borrowing, restrictive financial covenants (for example, interest or fixed-charge coverage ratio, debt-to-equity ratio, and minimum net worth requirements), and credit rating triggers that could limit our ability to obtain funding or trigger early repayment. The corporate credit facility contains a liquidity covenant that requires us to maintain a minimum of $4 billion in aggregate of domestic cash, cash equivalents, and loaned and marketable securities and/or availability under the corporate credit facility, supplemental revolving credit facility, and 364-day revolving credit facility. If our senior, unsecured, long-term debt does not maintain at least two investment grade ratings from Fitch, Moody’s, and S&P, the guarantees of certain subsidiaries will be required. The terms and conditions of the supplemental and 364-day revolving credit facilities and the delayed draw term loan facility are consistent with our corporate credit facility. Ford Credit has been designated as a subsidiary borrower under the corporate credit facility and the 364-day revolving credit facility.

Ford Credit Segment

Asset-Backed Debt

At December 31, 2025, the carrying value of our asset-backed debt was $59.5 billion. This secured debt is issued by Ford Credit and includes asset-backed securities used to fund operations and maintain liquidity. Assets securing the related debt issued as part of all our securitization transactions are included in our consolidated results and are based upon the legal transfer of the underlying assets in order to reflect legal ownership and the beneficial ownership of the debt holder. The third-party investors in the securitization transactions have legal recourse only to the assets securing the debt and do not have such recourse to us, except for customary representation and warranty provisions or when we are counterparty to certain derivative transactions of the special purpose entities (“SPEs”). In addition, the cash flows generated by the assets are restricted only to pay such liabilities; Ford Credit retains the right to residual cash flows. See Note 23 for additional information.

Although not contractually required, we regularly support our wholesale securitization programs by repurchasing receivables of a dealer from a SPE when the dealer’s performance is at risk, which transfers the corresponding risk of loss from the SPE to us. In order to continue to fund the wholesale receivables, we also may contribute additional cash or wholesale receivables if the collateral falls below required levels. The balance of cash related to these contributions was $0 at both December 31, 2024 and 2025 and was $0 for all of 2024 and 2025.

SPEs that are exposed to interest rate or currency risk may reduce their risks by entering into derivative transactions. In certain instances, we have entered into derivative transactions with the counterparty to protect the counterparty from risks absorbed through derivative transactions with the SPEs. Derivative income/(expense) related to the derivative transactions that support Ford Credit’s securitization programs were $39 million, $56 million, and $(36) million for the years ended December 31, 2023, 2024, and 2025, respectively. See Note 19 for additional information regarding the accounting for derivatives.

Interest expense on securitization debt was $2.5 billion, $2.8 billion, and $2.5 billion in 2023, 2024, and 2025, respectively.
NOTE 18.  DEBT AND COMMITMENTS (Continued)

The assets and liabilities related to our asset-backed debt arrangements included in our consolidated financial statements at December 31 were as follows (in billions):
 20242025
Assets
Cash and cash equivalents$3.0 $2.9 
Finance receivables, net71.6 63.7 
Net investment in operating leases13.3 13.6 
Liabilities
Debt (a)$60.4 $59.5 
__________
(a)Debt is net of unamortized discount and issuance costs.

Committed Credit Facilities

At December 31, 2025, Ford Credit’s committed capacity totaled $45.1 billion, compared with $44.6 billion at December 31, 2024.  Ford Credit’s committed capacity is primarily comprised of commitments from banks and bank-sponsored asset-backed commercial paper conduits and committed unsecured credit facilities with financial institutions.
v3.25.4
DERIVATIVE FINANCIAL INSTRUMENTS AND HEDGING ACTIVITIES
12 Months Ended
Dec. 31, 2025
Derivative Instruments and Hedging Activities Disclosure [Abstract]  
DERIVATIVE FINANCIAL INSTRUMENTS AND HEDGING ACTIVITIES DERIVATIVE FINANCIAL INSTRUMENTS AND HEDGING ACTIVITIES
In the normal course of business, our operations are exposed to global market risks, including the effect of changes in foreign currency exchange rates, certain commodity prices, and interest rates. To manage these risks, we enter into derivative contracts:

Foreign currency exchange contracts, including forwards, that are used to manage foreign exchange exposure
Commodity contracts, including forwards, that are used to manage commodity price risk
Interest rate contracts, including swaps, that are used to manage the effects of interest rate fluctuations
Cross-currency interest rate swap contracts that are used to manage foreign currency and interest rate exposures on foreign-denominated debt

Our derivatives are over-the-counter customized derivative transactions and are not exchange-traded. We review our hedging program, derivative positions, and overall risk management strategy on a regular basis.

Derivative Financial Instruments and Hedge Accounting. Derivative assets are reported in Other assets and derivative liabilities are reported in Payables and Other liabilities and deferred revenue.

We have elected to apply hedge accounting to certain derivatives. Derivatives that are designated in hedging relationships are evaluated for effectiveness using regression analysis at the time they are designated and throughout the hedge period. Some derivatives do not qualify for hedge accounting; for others, we elect not to apply hedge accounting.

Cash Flow Hedges. We have designated certain forward contracts as cash flow hedges of forecasted transactions with exposure to foreign currency exchange and commodity price risks.

Changes in the fair value of cash flow hedges are deferred in Accumulated other comprehensive income/(loss) and are recognized in Cost of sales when the hedged item affects earnings. Our policy is to de-designate foreign currency exchange cash flow hedges prior to the time forecasted transactions are recognized as assets or liabilities on our consolidated balance sheets and report subsequent changes in fair value through Cost of sales. If it becomes probable that the originally forecasted transaction will not occur, the related amount included in Accumulated other comprehensive income/(loss) is reclassified and recognized in earnings. The cash flows associated with hedges designated until maturity are reported in Net cash provided by/(used in) operating activities on our consolidated statements of cash flows. Our cash flow hedges mature within three years.

Fair Value Hedges. Our Ford Credit segment uses derivatives to reduce the risk of changes in the fair value of debt. We have designated certain receive-fixed, pay-float interest rate and cross-currency interest rate swaps as fair value hedges of fixed-rate debt. The risk being hedged is the risk of changes in the fair value of the hedged debt attributable to changes in the benchmark interest rate and foreign exchange. We report the change in fair value of the hedged debt related to the change in benchmark interest rate in Ford Credit debt and Ford Credit interest, operating, and other expenses. We report the change in fair value of the hedged debt related to foreign currency in Ford Credit debt and Other income/(loss), net. Net interest settlements and accruals and fair value changes on hedging instruments due to the benchmark interest rate change are reported in Ford Credit interest, operating, and other expenses. We report the change in fair value of the hedging instrument related to foreign currency in Other income/(loss), net. The cash flows associated with fair value hedges are reported in Net cash provided by/(used in) operating activities on our consolidated statements of cash flows. 

When a fair value hedge is de-designated, or when the derivative is terminated before maturity, the fair value adjustment to the hedged debt continues to be reported as part of the carrying value of the debt and is recognized in Ford Credit interest, operating, and other expenses over its remaining life.

Derivatives Not Designated as Hedging Instruments. For total Company excluding Ford Credit, we report changes in the fair value of derivatives not designated as hedging instruments through Cost of sales. Cash flows associated with non-designated or de-designated derivatives are reported in Net cash provided by/(used in) investing activities on our consolidated statements of cash flows.

Our Ford Credit segment reports the gains/(losses) on derivatives not designated as hedging instruments in Other income/(loss), net. Cash flows associated with non-designated or de-designated derivatives are reported in Net cash provided by/(used in) investing activities on our consolidated statements of cash flows.
  
NOTE 19.  DERIVATIVE FINANCIAL INSTRUMENTS AND HEDGING ACTIVITIES (Continued)

Normal Purchases and Normal Sales Classification. We have elected to apply the normal purchases and normal sales classification for physical supply contracts that are entered into for the purpose of procuring commodities to be used in production over a reasonable period in the normal course of our business.

Income Effect of Derivative Financial Instruments

The gains/(losses), by hedge designation, reported in income for the years ended December 31 were as follows (in millions):
 202320242025
Cash flow hedges
Reclassified from AOCI to Cost of sales
Foreign currency exchange contracts (a)$145 $46 $88 
Commodity contracts (b)(62)(38)22 
Fair value hedges
Interest rate contracts
Net interest settlements and accruals on hedging instruments
(507)(361)(162)
Fair value changes on hedging instruments196 (220)548 
Fair value changes on hedged debt(260)182 (530)
Cross-currency interest rate swap contracts
Net interest settlements and accruals on hedging instruments
(79)(133)(79)
Fair value changes on hedging instruments96 (134)474 
Fair value changes on hedged debt(96)108 (463)
Derivatives not designated as hedging instruments
Foreign currency exchange contracts (c)(38)384 (64)
Cross-currency interest rate swap contracts
127 (272)276 
Interest rate contracts37 (85)(48)
Commodity contracts(49)(48)67 
Total$(490)$(571)$129 
__________
(a)For 2023, 2024, and 2025, a $482 million loss, an $808 million gain, and a $438 million loss, respectively, were reported in Other comprehensive income/(loss), net of tax.
(b)For 2023, 2024, and 2025, a $37 million loss, a $5 million loss, and a $139 million gain, respectively, were reported in Other comprehensive income/(loss), net of tax.
(c)For 2023, 2024, and 2025, a $3 million loss, a $116 million gain, and a $71 million gain, respectively, were reported in Cost of sales and a $35 million loss, a $268 million gain, and a $135 million loss were reported in Other income/(loss), net, respectively.
NOTE 19.  DERIVATIVE FINANCIAL INSTRUMENTS AND HEDGING ACTIVITIES (Continued)

Balance Sheet Effect of Derivative Financial Instruments

Derivative assets and liabilities are reported on our consolidated balance sheets at fair value and are presented on a gross basis. The notional amounts of the derivative instruments do not necessarily represent amounts exchanged by the parties and are not a direct measure of our financial exposure. We also enter into master agreements with counterparties that may allow for netting of exposures in the event of default or breach of the counterparty agreement. Collateral represents cash received or paid under reciprocal arrangements that we have entered into with our derivative counterparties, which we do not use to offset our derivative assets and liabilities.

The fair value of our derivative instruments and the associated notional amounts at December 31 were as follows (in millions):
 20242025
NotionalFair Value of
Assets
Fair Value of
Liabilities
NotionalFair Value of
Assets
Fair Value of
Liabilities
Cash flow hedges   
Foreign currency exchange contracts
$20,027 $578 $123 $17,750 $98 $114 
Commodity contracts959 22 13 940 122 — 
Fair value hedges
Interest rate contracts16,194 66 645 18,582 374 220 
Cross-currency interest rate swap contracts
3,802 139 4,158 383 
Derivatives not designated as hedging instruments
Foreign currency exchange contracts20,799 301 192 24,934 150 180 
Cross-currency interest rate swap contracts
5,455 133 246 7,121 379 28 
Interest rate contracts76,977 305 845 87,293 364 619 
Commodity contracts944 14 31 803 56 
Total derivative financial instruments, gross (a) (b)
$145,157 $1,428 $2,234 $161,581 $1,926 $1,167 
Current portion
$869 $1,311 $634 $643 
Non-current portion
559 923 1,292 524 
Total derivative financial instruments, gross
$1,428 $2,234 $1,926 $1,167 
__________
(a)At December 31, 2024 and 2025, we held collateral of $27 million and $5 million, respectively, and we posted collateral of $127 million and $102 million, respectively.
(b)At December 31, 2024 and 2025, the fair value of assets and liabilities available for counterparty netting was $780 million and $814 million, respectively. All derivatives are categorized within Level 2 of the fair value hierarchy.
v3.25.4
EMPLOYEE SEPARATION ACTIONS AND EXIT AND DISPOSAL ACTIVITIES
12 Months Ended
Dec. 31, 2025
Restructuring and Related Activities [Abstract]  
EMPLOYEE SEPARATION ACTIONS AND EXIT AND DISPOSAL ACTIVITIES EMPLOYEE SEPARATION ACTIONS AND EXIT AND DISPOSAL ACTIVITIES
We generally record costs associated with voluntary separations at the time of employee acceptance. We generally record costs associated with involuntary separation programs when management has approved the plan for separation, the affected employees are identified, and it is unlikely that actions required to complete the separation plan will change significantly. Costs associated with benefits that are contingent on the employee continuing to provide service are accrued over the required service period.

Company excluding Ford Credit

Employee separation actions and exit and disposal activities include employee separation costs, facility and other asset-related charges (e.g., impairment, accelerated depreciation), dealer and supplier payments, other statutory and contractual obligations, and other expenses, which are recorded in Cost of sales and Selling, administrative, and other expenses. Below are actions we have initiated:

In 2021, we ceased vehicle manufacturing in Sanand, India and exited manufacturing operations in Brazil. In 2022, we ceased manufacturing in Chennai, India and ceased production of the Mondeo in Valencia, Spain. We do not expect significant additional costs for these actions; however, the remaining cash outflows are expected to be finalized over several years.

In 2023, we announced our plan to phase-out production of the Focus at our Saarlouis Body and Assembly plant in Germany. We ceased production in the fourth quarter of 2025, and we plan to repurpose the facility into a technical center.

In 2023, 2024, and 2025, we also had separation programs for hourly and salaried workers, primarily in Europe, and expect these programs to be substantially complete by the end of 2027. In addition, in 2024, we offered voluntary separation packages to certain members of our hourly workforce in North America, and these programs are substantially complete.

The following table summarizes the activities for the years ended December 31, which are recorded in Other liabilities and deferred revenue (in millions):
20242025
Beginning balance$1,086 $1,098 
Changes in accruals (a)973 719 
Payments(871)(458)
Foreign currency translation and other(90)98 
Ending balance$1,098 $1,457 
__________
(a)    Excludes pension costs of $218 million and $126 million in 2024 and 2025, respectively.

We recorded costs of $1.2 billion and $845 million in 2024 and 2025, respectively, related to the initiated actions above. We estimate that we will incur total charges in 2026 that range between $500 million and $1 billion related to such actions, primarily attributable to employee separations; some charges are related to plans that are subject to negotiations with a works council, union, or other social partner. In addition, we continue to review our global businesses and may take additional restructuring actions where a path to sustained profitability is not feasible.
v3.25.4
ACQUISITIONS AND DIVESTITURES
12 Months Ended
Dec. 31, 2025
Discontinued Operations and Disposal Groups [Abstract]  
ACQUISITIONS AND DIVESTITURES ACQUISITIONS AND DIVESTITURES
Company excluding Ford Credit

Ford Sales and Service Korea Company (“FSSK”). In the second quarter of 2025, we entered into an agreement to sell 100% of our equity interest in FSSK. The entity was classified as held for sale in the fourth quarter of 2025 once all criteria were met. Accordingly, as of December 31, 2025, we reported $49 million of held-for-sale assets, including $36 million of cash, and $18 million of held-for-sale liabilities in Other assets and Other liabilities, respectively. We determined the assets held for sale were not impaired. On January 2, 2026, we completed the sale of FSSK. The consideration received approximated the carrying value of FSSK at the time of sale.

Ford Motor Company A/S (“Ford Denmark”). In the third quarter of 2024, we entered into an agreement to sell 100% of our equity interest in Ford Denmark. The entity was classified as held for sale in the fourth quarter of 2024 once all criteria were met. Accordingly, as of December 31, 2024, we reported $52 million of held-for-sale assets, including $47 million of cash, and $33 million of held-for-sale liabilities in Other assets and Other liabilities, respectively. We determined the assets held for sale were not impaired. On January 2, 2025, we completed the sale of Ford Denmark. The consideration received approximated the carrying value of Ford Denmark at the time of sale.
v3.25.4
ACCUMULATED OTHER COMPREHENSIVE INCOME/(LOSS)
12 Months Ended
Dec. 31, 2025
Accumulated Other Comprehensive Income (Loss), Net of Tax [Abstract]  
ACCUMULATED OTHER COMPREHENSIVE INCOME/(LOSS) ACCUMULATED OTHER COMPREHENSIVE INCOME/(LOSS)
The changes in the balances for each component of accumulated other comprehensive income/(loss) attributable to Ford Motor Company for the years ended December 31 were as follows (in millions):
202320242025
Foreign currency translation
Beginning balance$(6,416)$(5,443)$(6,899)
Gains/(Losses) on foreign currency translation967 (1,336)1,960 
Less: Tax/(Tax benefit) (a)(10)77 (66)
Net gains/(losses) on foreign currency translation 977 (1,413)2,026 
(Gains)/Losses reclassified from AOCI to net income (b)(4)(43)(5)
Other comprehensive income/(loss), net of tax (c)973 (1,456)2,021 
Ending balance$(5,443)$(6,899)$(4,878)
Marketable securities
Beginning balance$(442)$(170)$(50)
Gains/(Losses) on available for sale securities326 146 190 
Less: Tax/(Tax benefit)80 34 45 
Net gains/(losses) on available for sale securities246 112 145 
(Gains)/Losses reclassified from AOCI to net income35 11 (19)
Less: Tax/(Tax benefit)(5)
Net (gains)/losses reclassified from AOCI to net income (b)26 (14)
Other comprehensive income/(loss), net of tax272 120 131 
Ending balance$(170)$(50)$81 
Derivative instruments
Beginning balance$129 $(331)$277 
Gains/(Losses) on derivative instruments(519)803 (299)
Less: Tax/(Tax benefit)(126)188 (69)
Net gains/(losses) on derivative instruments(393)615 (230)
(Gains)/Losses reclassified from AOCI to net income(83)(8)(110)
Less: Tax/(Tax benefit)(16)(1)(25)
Net (gains)/losses reclassified from AOCI to net income (d)(67)(7)(85)
Other comprehensive income/(loss), net of tax(460)608 (315)
Ending balance$(331)$277 $(38)
Pension and other postretirement benefits
Beginning balance$(2,610)$(3,098)$(2,967)
Prior service (costs)/credits arising during the period (e)(659)— — 
Less: Tax/(Tax benefit)(157)— — 
Net prior service (costs)/credits arising during the period
(502)— — 
Amortization and recognition of prior service costs/(credits) (f)25 167 127 
Less: Tax/(Tax benefit)40 29 
Net prior service costs/(credits) reclassified from AOCI to net income
19 127 98 
Translation impact on non-U.S. plans
(5)(6)
Other comprehensive income/(loss), net of tax(488)131 92 
Ending balance$(3,098)$(2,967)$(2,875)
Total AOCI ending balance at December 31$(9,042)$(9,639)$(7,710)
__________
(a)We do not recognize deferred taxes for a majority of the foreign currency translation gains and losses because we do not anticipate reversal in the foreseeable future. However, we have made elections to tax certain non-U.S. operations simultaneously in our U.S. tax returns, and have recorded deferred taxes for temporary differences that will reverse, independent of repatriation plans, in our U.S. tax returns. Taxes or tax benefits resulting from foreign currency translation of the temporary differences are recorded in Other comprehensive income/(loss), net of tax.
(b)Reclassified to Other income/(loss), net.
(c)Excludes a gain of $1 million, a loss of $1 million, and a loss of $1 million related to noncontrolling interests in 2023, 2024, and 2025, respectively.
(d)Reclassified to Cost of sales. During the next twelve months we expect to reclassify existing net gains on cash flow hedges of $48 million. See Note 19 for additional information.
(e)Reflects benefit enhancements included in the collective bargaining agreements with the UAW and Unifor ratified in 2023.
(f)Amortization and recognition of prior service costs/(credits) is included in the computation of net periodic pension cost/(income). See Note 16 for additional information.
v3.25.4
VARIABLE INTEREST ENTITIES
12 Months Ended
Dec. 31, 2025
Organization, Consolidation and Presentation of Financial Statements [Abstract]  
VARIABLE INTEREST ENTITIES VARIABLE INTEREST ENTITIES
A VIE is an entity that either (i) has insufficient equity to finance its activities without additional subordinated financial support, or (ii) has equity investors who lack the characteristics of a controlling financial interest. We consolidate VIEs of which we are the primary beneficiary. We consider ourselves the primary beneficiary of a VIE when we have both the power to direct the activities that most significantly impact the entity’s economic performance and the obligation to absorb losses or the right to receive benefits from the entity that could potentially be significant to the VIE. Assets recognized as a result of consolidating these VIEs do not represent additional assets that could be used to satisfy claims against our general assets. Liabilities recognized as a result of consolidating these VIEs do not represent additional claims on our general assets; rather, they represent claims against the specific assets of the consolidated VIEs.

We have the power to direct the significant activities of an entity when our management has the ability to make key operating decisions, such as decisions regarding budgets, capital investment, manufacturing, or product development. For securitization entities, we have the power to direct significant activities when we have the ability to exercise discretion in the servicing of financial assets, issue additional debt, exercise a unilateral call option, add assets to revolving structures, or control investment decisions.

VIEs of Which We Are Not the Primary Beneficiary

Certain of our affiliates are VIEs in which we are not the primary beneficiary. Our maximum exposure to any potential losses associated with these unconsolidated affiliates is limited to our equity investments, accounts receivable, loans, and guarantees and was $9.3 billion and $5.2 billion at December 31, 2024 and 2025, respectively. The guarantee exposure is related to certain debt at our unconsolidated affiliates, which includes amounts outstanding as well as potential future draws up to a maximum amount of $4.9 billion at both December 31, 2024 and 2025, related to certain obligations of our VIEs (see Note 24). The decrease in maximum exposure from December 31, 2024 is primarily related to BOSK as discussed below.

In July 2022, Ford, SK On Co., Ltd. (“SK On”), and SK Battery America, Inc. (“SKBA,” a wholly owned subsidiary of SK On) completed the creation of BlueOval SK, LLC, a 50/50 joint venture formed to build and operate an EV battery plant in Tennessee and two EV battery plants in Kentucky to supply batteries to Ford and Ford affiliates. BOSK is a VIE of which we are not the primary beneficiary, and we use the equity method of accounting for our investment. In December 2024, BOSK entered into a loan agreement with the United States Department of Energy (“DOE”) of up to $9.6 billion (the “BOSK DOE Loan”). In conjunction with the loan agreement, Ford agreed to guarantee its 50% share of BOSK’s payment obligations under the BOSK DOE Loan. After its draws on the BOSK DOE Loan, BOSK distributed $3.1 billion (including $1.7 billion in the first quarter of 2025) to Ford as returns of capital. As of December 31, 2025, Ford recognized contributions (net of returns of capital) to BOSK of $3.5 billion of its agreed capital contribution of up to $6.6 billion through 2026. The total amount of capital contributions is subject to adjustments agreed to by the parties.

Since the formation of BOSK, our and the automotive industry’s expectations for EV adoption rates have shifted significantly and led to a decline in our expected volume requirements for batteries. Accordingly, in December 2025, Ford, SK On, SKBA, and BOSK entered into a Joint Venture Disposition Agreement (“JVDA”), which is expected to close in the first half of 2026.

Pursuant to the JVDA, our membership interest in BOSK will be redeemed, and a Ford subsidiary will receive the two Kentucky plants and related assets, and will assume the related liabilities, including the portion of the BOSK DOE Loan related to the Kentucky plants, which Ford guaranteed as noted above. We used the market and cost approaches to estimate the fair value of BOSK’s long-lived assets and determined the value of the liabilities to be assumed is expected to exceed the value of the assets received. Accordingly, we do not expect to recover the carrying amount of our investment in BOSK.

Therefore, in the fourth quarter of 2025, we recorded a $3.2 billion pre-tax impairment charge, which includes our share of BOSK’s long-lived asset impairment (see Note 14). The non-cash charge is reported in Equity in net income/(loss) of affiliated companies. The carrying value of our investment in BOSK is $0 as of December 31, 2025.

Upon closing of the transactions contemplated by the JVDA, we expect to recognize additional charges primarily because the value of the liabilities to be assumed is expected to exceed the value of the assets received. Moreover, upon closing, Ford will no longer have an obligation to make capital contributions to BOSK and will be released from the BOSK DOE Loan guarantee related to the Tennessee plant.
NOTE 23.  VARIABLE INTEREST ENTITIES (Continued)

VIEs of Which We Are the Primary Beneficiary
Securitization Entities. Through Ford Credit, we securitize, transfer, and service financial assets associated with consumer finance receivables, operating leases, and wholesale loans. Our securitization transactions typically involve the legal transfer of financial assets to bankruptcy remote SPEs. We generally retain a portion of the economic interests in the asset-backed securitization transactions, which could be retained in the form of a portion of the senior interests, the subordinated interests, cash reserve accounts, residual interests, and servicing rights. The transfers of assets in our securitization transactions do not qualify for accounting sale treatment. In most cases, the bankruptcy remote SPEs meet the definition of VIEs for which we are the primary beneficiary and, therefore, are consolidated. We account for all securitization transactions as if they were secured financing and therefore the assets, liabilities, and related activity of these transactions are consolidated in our financial statements. See Note 18 for additional information on the accounting for asset-backed debt and the assets securing this debt.
v3.25.4
COMMITMENTS AND CONTINGENCIES
12 Months Ended
Dec. 31, 2025
Commitments and Contingencies Disclosure [Abstract]  
COMMITMENTS AND CONTINGENCIES COMMITMENTS AND CONTINGENCIES
Commitments and contingencies primarily consist of guarantees and indemnifications, litigation and claims, and warranty and field service actions.

Guarantees and Indemnifications

Financial Guarantees. Financial guarantees and indemnifications are recorded at fair value at their inception. Subsequent to initial recognition, the guarantee liability is adjusted at each reporting period to reflect the current estimate of expected payments resulting from possible default events over the remaining life of the guarantee. The maximum potential payments for financial guarantees were $5.3 billion and $5.4 billion at December 31, 2024 and 2025, respectively. See Note 23 for additional information. The carrying value of recorded liabilities related to financial guarantees was $144 million and $92 million at December 31, 2024 and 2025, respectively.

Our financial guarantees consist of debt and lease obligations of certain joint ventures, as well as certain financial obligations of outside third parties, including suppliers, to support our business and economic growth. Expiration dates vary through 2040, and guarantees will terminate on payment and/or cancellation of the underlying obligation. A payment by us would be triggered by failure of the joint venture or other third party to fulfill its obligation covered by the guarantee. In some circumstances, we are entitled to recover from a third party amounts paid by us under the guarantee.

Non-Financial Guarantees. Non-financial guarantees and indemnifications are recorded at fair value at their inception. We regularly review our performance risk under these arrangements, and in the event it becomes probable we will be required to perform under a guarantee or indemnity, the probable amount of payment is recorded. The maximum potential payments and carrying values of recorded liabilities related to non-financial guarantees were de minimis at both December 31, 2024 and 2025.

In the ordinary course of business, we execute contracts involving indemnifications standard in the industry and indemnifications specific to a transaction, such as the sale of a business. These indemnifications might include and are not limited to claims relating to any of the following: environmental, tax, and shareholder matters; intellectual property rights; power generation contracts; governmental regulations and employment-related matters; dealer, supplier, and other commercial contractual relationships; and financial matters, such as securitizations. Performance under these indemnities generally would be triggered by a breach of contract claim brought by a counterparty, including a joint venture or alliance partner, or a third-party claim. While some of these indemnifications are limited in nature, many of them do not limit potential payment. Therefore, we are unable to estimate a maximum amount of future payments that could result from claims made under these unlimited indemnities.
NOTE 24.  COMMITMENTS AND CONTINGENCIES (Continued)

Litigation and Claims

Various legal actions, proceedings, and claims (generally, “matters”) are pending or may be instituted or asserted against us. These include, but are not limited to, matters arising out of alleged defects in our products; product warranties; governmental regulations relating to safety, emissions, and fuel economy or other matters; government incentives; tax matters, including trade and customs; alleged illegal acts resulting in fines or penalties; financial services; employment-related matters; dealer, supplier, and other contractual relationships; intellectual property rights; environmental matters; shareholder or investor matters; and financial reporting matters. Certain of the pending legal actions are, or purport to be, class actions. Some of the matters involve or may involve claims for compensatory, punitive, or antitrust or other treble damages that are significant, or demands for field service actions, environmental remediation programs, sanctions, loss of government incentives, assessments, or other relief, which, if granted, would require significant expenditures.

The extent of our financial exposure to these matters is difficult to estimate. Many matters do not specify a dollar amount for damages, and many others specify only a jurisdictional minimum. To the extent an amount is asserted, our historical experience suggests that in most instances the amount asserted is not a reliable indicator of the ultimate outcome.

We accrue for matters when losses are deemed probable and reasonably estimable. In evaluating matters for accrual and disclosure purposes, we take into consideration factors such as our historical experience with matters of a similar nature, the specific facts and circumstances asserted, the likelihood that we will prevail, and the severity of any potential loss. We reevaluate and update our accruals as matters progress over time.

For the majority of matters, which generally arise out of alleged defects in our products, we establish an accrual based on our extensive historical experience with similar matters. We do not believe there is a reasonably possible outcome materially in excess of our accrual for these matters. For the remaining matters, where our historical experience with similar matters is of more limited value (i.e., “non-pattern matters”), we evaluate the matters primarily based on the individual facts and circumstances. For non-pattern matters, we evaluate whether there is a reasonable possibility of a material loss in excess of any accrual that can be estimated.

Our estimate of reasonably possible loss in excess of our accruals for all material matters currently reflects indirect tax and regulatory matters, for which we estimate the aggregate risk to be a range of up to about $0.6 billion.

As noted, the litigation process is subject to many uncertainties, and the outcome of individual matters is not predictable with assurance. Our assessments are based on our knowledge and experience, but the ultimate outcome of any matter could require payment substantially in excess of the amount that we have accrued and/or disclosed.
NOTE 24.  COMMITMENTS AND CONTINGENCIES (Continued)

Warranty and Field Service Actions

We accrue the estimated cost of both base warranty coverages and field service actions at the time of sale. We establish our estimate of base warranty obligations using a patterned estimation model, using historical information regarding the nature, frequency, and average cost of claims for each vehicle line by model year. We establish our estimates of field service action obligations using a patterned estimation model, using historical information regarding the nature, frequency, severity, and average cost of claims for each model year. In addition, from time to time, we issue extended warranties at our expense, the estimated cost of which is accrued at the time of issuance. Warranty and field service action obligations are reported in Other liabilities and deferred revenue. We reevaluate the adequacy of our accruals on a regular basis.

We recognize the benefit from a recovery of the costs associated with our warranty and field service actions when specifics of the recovery have been agreed with our supplier and the amount of recovery is virtually certain. Recoveries are reported in Trade and other receivables, net and Other assets.

The estimate of our future warranty and field service action costs, net of estimated supplier recoveries, for the years ended December 31 was as follows (in millions):
 20242025
Beginning balance$11,504 $14,032 
Payments made during the period(5,831)(5,733)
Changes in accrual related to warranties issued during the period6,294 6,707 
Changes in accrual related to pre-existing warranties2,690 2,266 
Foreign currency translation and other(625)(82)
Ending balance$14,032 $17,190 
Changes to our estimated costs are reported as changes in accrual related to pre-existing warranties in the table above. In addition, our estimate of reasonably possible costs in excess of our accruals for material field service actions and customer satisfaction actions is a range of up to about $1.7 billion in the aggregate.
v3.25.4
SEGMENT INFORMATION
12 Months Ended
Dec. 31, 2025
Segment Reporting [Abstract]  
SEGMENT INFORMATION SEGMENT INFORMATION
We report segment information consistent with the way our chief operating decision maker (“CODM”), our President and Chief Executive Officer, evaluates the operating results and performance of the Company. Accordingly, we analyze the results of our business through the following segments: Ford Blue, Ford Model e, Ford Pro, and Ford Credit.

Beginning January 1, 2025, the expenses and investments for emerging business initiatives in vehicle-adjacent market segments (previously the Ford Next segment) are reflected in the reportable segments that benefit from those expenses and investments or Corporate Other. Prior period amounts were adjusted retrospectively to reflect the change.

Below is a description of our reportable segments and other activities.

Ford Blue Segment

Ford Blue primarily includes the sale of Ford and Lincoln internal combustion engine (“ICE”) and hybrid (excluding extended range electric vehicles (“EREVs”)) vehicles, service parts, accessories, and digital services for retail customers, together with the associated costs of development, manufacture, and distribution of the vehicles, parts, accessories, and services. This segment focuses on developing Ford and Lincoln ICE and hybrid vehicles. Additionally, this segment provides hardware engineering and manufacturing capabilities to Ford Model e and manufactures vehicles on behalf of Ford Pro and, in certain cases, Ford Model e. Ford Blue also includes:
All sales for markets not presently in scope for Ford Model e or Ford Pro (as further described below)
In markets outside of the United States and Canada, sales to commercial, government, and rental customers of ICE and hybrid vehicles not considered core to Ford Pro
Sales of EVs, including EREVs, by our unconsolidated affiliates in China
All sales of vehicles manufactured and sold to other OEMs

Ford Model e Segment

Ford Model e primarily includes the sale of our EVs (including EREVs), service parts, accessories, and digital services for retail customers, together with the associated costs of development, manufacture, and distribution of the vehicles, parts, accessories, and services. This segment focuses on developing EV and digital vehicle technologies, as well as software development. Additionally, this segment provides software and connected vehicle technologies on behalf of the enterprise, and manufactures certain EVs, including for Ford Pro. Ford Model e operates in North America, Europe, and China. Ford Model e also includes EV and related sales not considered core to Ford Pro to commercial, government, and rental customers in Europe, China, and Mexico.

Ford Pro Segment

Ford Pro primarily includes the sale of Ford and Lincoln vehicles, service parts, accessories, and services for commercial, government, and rental customers. Included in this segment are sales of all core Ford Pro vehicles, such as Super Duty and the Transit range of vans in North America and Europe and all sales of Ranger in Europe. In the United States and Canada, Ford Pro also includes all vehicle sales to commercial, government, and rental customers. This segment focuses on selling ICE, hybrid, and electric vehicles, and providing digital and physical services to optimize and maintain fleets, including telematics and EV charging solutions. This segment reflects external sales of vehicles produced by Ford Blue and Ford Model e, and the costs (including intersegment markup) associated with acquiring vehicles for sale and providing services are reflected in this segment. Ford Pro operates in North America and Europe.

Ford Credit Segment

The Ford Credit segment is comprised of the Ford Credit business on a consolidated basis, which is primarily vehicle-related financing and leasing activities.
NOTE 25. SEGMENT INFORMATION (Continued)

Corporate Other

Corporate Other primarily includes corporate governance expenses, past service pension and OPEB income and expense, interest income (excluding Ford Credit interest income and interest earned on our extended service contract portfolio) and gains and losses from our cash, cash equivalents, and marketable securities, and foreign exchange derivatives gains and losses associated with intercompany lending. Corporate governance expenses are primarily administrative, delivering benefit on behalf of the global enterprise, that are not allocated to operating segments. These include expenses related to setting and directing global policy, providing oversight and stewardship, and promoting the Company’s interests. Corporate Other assets include: cash, cash equivalents, and marketable securities; tax related assets; defined benefit pension plan net assets; and other assets managed centrally.

Interest on Debt

Interest on Debt is presented as a separate reconciling item and consists of interest expense on Company debt excluding Ford Credit.

Special Items

Special items are presented as a separate reconciling item. They consist of (i) pension and OPEB remeasurement gains and losses, (ii) significant personnel expenses, supplier- and dealer-related costs, and facility-related charges stemming from our efforts to match production capacity and cost structure to market demand and changing model mix, and (iii) other items that we do not generally consider to be indicative of earnings from ongoing operating activities. Our management excludes these items from its review of the results of the operating segments for purposes of measuring segment profitability and allocating resources. We also report these special items separately to help investors track amounts related to these activities and to allow investors analyzing our results to identify certain infrequent significant items that they may wish to exclude when analyzing operating results.

CODM Evaluation of the Business

When we report segment earnings before interest and taxes (“Segment EBIT”) for each of the Ford Blue, Ford Model e, and Ford Pro segments, it consists of the earnings for the particular segment and does not include interest and taxes. Ford Credit segment earnings include interest and exclude taxes (“Segment EBT”). Each segment’s EBIT/EBT also excludes the results reported in Corporate Other and Special Items. For the Ford Blue, Ford Model e, and Ford Pro segments, our CODM reviews Segment EBIT and Segment EBIT margin, as well as market share, revenue, and wholesale volume to evaluate performance and allocate resources, predominately in the budgeting, planning, and forecasting processes. For Segment EBIT, our CODM reviews the year-over-year change in EBIT, sequential change in EBIT, and change in EBIT from internal forecasts/budgets. Revenue and certain of our costs, such as material costs, generally vary directly with changes in volume and mix of vehicles. As a result, our CODM reviews the EBIT impact driven by changes in volume and mix, the EBIT impact driven by changes in exchange, and the EBIT impact driven by changes in net pricing and cost categories at constant volume and mix and/or exchange. For the Ford Credit segment, our CODM reviews Segment EBT to evaluate performance and allocate resources. Expense information is provided to and reviewed by the CODM on a consolidated basis to evaluate cost efficiency and company level performance.
NOTE 25. SEGMENT INFORMATION (Continued)

Segment Revenue, Cost, and Asset Principles for Ford Blue, Ford Model e, and Ford Pro

External vehicle and digital services revenue is generally vehicle-specific and included in the segment responsible for the external vehicle sale. A majority of parts and accessories revenue and cost is attributed to customer sales channels or vehicle lines based on recent end customer sales and is included in the respective segment.

In the normal course of business, Ford Blue, Ford Model e, and Ford Pro transact between segments and cooperate to leverage synergies, including developing and manufacturing vehicles on behalf of another segment. When one segment produces a vehicle that is sold externally by another segment, an intersegment transaction occurs. The producing segment will report intersegment revenue to recoup the costs associated with the unit produced. This includes material cost, labor and overhead (including depreciation and amortization), inbound freight, and an intersegment markup. The intersegment markup amount is set to deliver a competitive return to the producing segment for its manufacturing and distribution service. Costs are reflected in the associated segment externally reporting the vehicle sale, as detailed in the table below:

Income Statement ElementsExamplesSegment Reporting
Costs specific to a particular vehicleBill of material cost and initial warranty accrualReported in the segment externally selling the vehicle
Costs identifiable by product lineManufacturing and logistics costs, depreciation & amortization expense, direct research & development costsTypically identifiable to the product line or production location. Reported in the segment externally selling the vehicle, based on relative volume
Shared costsSelling, general & administrative expense, and indirect/cross product line research & development costsTypically shared across all segments, generally based on relative volume. Certain costs clearly linked to a segment are reported in the specific segment
Intersegment markup for intersegment vehicle transactionsContract manufacturing and distribution feesReported in the segment externally selling the vehicle, for each applicable vehicle transaction

Assets are reported in each segment, aligned to the appropriate operational responsibility. Manufacturing assets, e.g., our plants and the machinery and equipment therein, are included in our Ford Blue and Ford Model e segments. Manufacturing assets producing only, or primarily, EVs and related components are reflected in Ford Model e. Manufacturing assets that support the production of ICE and hybrid vehicles, including those producing ICE and electric vehicles in the same facility, are included in Ford Blue. Company-owned vendor tooling dedicated to producing EV parts is reported in Ford Model e. Purchased regulatory credit compliance assets are reported in Ford Blue. There are no Ford manufacturing, Company-owned vendor tooling, or regulatory credit compliance assets reported in Ford Pro. Depreciation and amortization expense is reflected on the basis of production volume. Regulatory compliance credit expense is allocated by vehicle line between the Ford Blue and Ford Pro segments. Regardless of the segment reporting the asset, the related expenses are reported in the segment that reports the external vehicle sale.

Equity in net income/(loss) of affiliated companies is included in Income/(Loss) before income taxes, based primarily on which segment the entity supports or has the majority of the entity’s purchases or sales. The table below shows the segment reporting for our most significant unconsolidated entities:

Ford BlueFord Model eFord Pro
∘ Changan Ford Automobile Corporation, Ltd. (“CAF”)
∘ BlueOval SK, LLC (“BOSK”)
∘ Ford Otomotiv Sanayi Anonim Sirketi (“Ford Otosan”)
∘ Jiangling Motors Corporation, Ltd. (“JMC”)
∘ AutoAlliance (Thailand) Co., Ltd. (“AAT”)
NOTE 25.  SEGMENT INFORMATION (Continued)

Key financial information for the years ended or at December 31 was as follows (in millions):
 Ford BlueFord
Model e
Ford ProFord CreditUnallocated Amounts and Eliminations (a)Total
2023    
External revenues$101,934 $5,899 $58,058 $10,290 $10 $176,191 
Intersegment revenues (b)38,693 629 — — (39,322)— 
Total revenues$140,627 $6,528 $58,058 $10,290 $(39,312)$176,191 
Other segment items (c)133,174 11,306 50,841 8,959 
Segment EBIT/EBT$7,453 $(4,778)$7,217 $1,331 $11,223 
Reconciliation of Segment EBIT/EBT
Unallocated amounts:
Corporate Other(807)
Interest on debt (excludes $6,311 of Ford Credit interest on debt)
(1,302)
Special items (d)(5,147)
Income/(Loss) before income taxes$3,967 
Other Segment Disclosures
Depreciation and tooling amortization$3,378 $517 $1,291 $2,354 $150 $7,690 
Investment-related interest income110 32 522 902 1,567 
Equity in net income/(loss) of affiliated companies334 (55)589 32 (486)414 
Cash outflow for capital spending4,963 2,867 80 319 8,236 
Total assets59,036 13,692 2,942 148,521 49,119 273,310 
2024
External Revenues$101,935 $3,858 $66,906 $12,286 $$184,992 
Intersegment Revenues (b)43,442 257 — — (43,699)— 
Total Revenues$145,377 $4,115 $66,906 $12,286 $(43,692)$184,992 
Other segment items (c)140,108 9,220 57,899 10,632 
Segment EBIT/EBT$5,269 $(5,105)$9,007 $1,654 $10,825 
Reconciliation of Segment EBIT/EBT
Unallocated amounts:
Corporate Other(617)
Interest on debt (excludes $7,583 of Ford Credit interest on debt)
(1,115)
Special items (e)(1,860)
Income/(Loss) before income taxes$7,233 
Other Segment Disclosures
Depreciation and tooling amortization$2,952 $568 $1,394 $2,529 $124 $7,567 
Investment-related interest income167 52 500 819 1,540 
Equity in net income/(loss) of affiliated companies237 (66)482 42 (17)678 
Cash outflow for capital spending4,490 3,846 37 94 217 8,684 
Total assets58,834 17,111 3,469 157,534 48,248 285,196 
NOTE 25.  SEGMENT INFORMATION (Continued)
 Ford BlueFord
Model e
Ford ProFord CreditUnallocated Amounts and Eliminations (a)Total
2025
External Revenues$101,019 $6,670 $66,286 $13,271 $21 $187,267 
Intersegment Revenues (b)44,909 496 — — (45,405)— 
Total Revenues$145,928 $7,166 $66,286 $13,271 $(45,384)$187,267 
Other segment items (c)142,904 11,972 59,443 10,714 
Segment EBIT/EBT$3,024 $(4,806)$6,843 $2,557 $7,618 
Reconciliation of Segment EBIT/EBT
Unallocated amounts:
Corporate Other(838)
Interest on debt (excludes $7,133 of Ford Credit interest on debt)
(1,254)
Special items (f)(17,356)
Income/(Loss) before income taxes$(11,830)
Other Segment Disclosures
Depreciation and tooling amortization$3,188 $565 $1,397 $2,589 $8,235 (g)$15,974 
Investment-related interest income195 63 357 872 1,490 
Equity in net income/(loss) of affiliated companies206 (122)381 50 (3,668)(h)(3,153)
Cash outflow for capital spending4,976 3,543 49 121 126 8,815 
Total assets63,257 6,482 4,189 161,863 53,369 289,160 
__________
(a)Unallocated amounts include Corporate Other (see above description of corporate expenses and corporate assets) and Special Items. Eliminations include intersegment transactions occurring in the ordinary course of business.
(b)Intersegment revenues only reflect finished vehicle transactions between Ford Blue, Ford Model e, and Ford Pro where there is an intersegment markup and are recognized at the time of the intersegment transaction.
(c)Other segment items for the Ford Blue, Ford Model e, and Ford Pro segments primarily includes material costs, manufacturing costs, warranty coverages and field service action costs, freight and distribution costs, vehicle and software engineering costs, spending-related costs, advertising and sales promotions costs, and administrative, information technology, and selling costs. Other segment items for the Ford Credit segment primarily includes interest expense and depreciation.
(d)Primarily reflects pension and OPEB remeasurement, restructuring actions in Europe and China, and the Transit Connect customs matter accrual.
(e)Includes a write-down of certain product-specific assets of $0.4 billion and other expenses of $0.8 billion related to the cancellation of a previously planned all-electric three-row SUV program, all of which was recorded in Cost of sales. The amount also reflects restructuring actions in Europe, buyouts for hourly employees in North America, the extended duration of the Oakville Assembly Plant changeover, and pension curtailment and separation costs in North America and Europe, offset partially by pension and OPEB remeasurement.
(f)Primarily reflects a Model e asset impairment of $8.1 billion, asset write-downs of $1.3 billion (including $0.2 billion of goodwill), other charges due to EV program cancellations of $1.2 billion (see Note 13), and a $3.2 billion impairment of our investment in BOSK related to the expected BOSK JV disposition (see Note 23). The amount also reflects charges related to the all-electric three-row SUV program cancellation and resulting actions, ongoing restructuring actions in Europe, a field service action for fuel injectors, and pension and OPEB remeasurement.
(g)Includes $8.1 billion of depreciation related to the Model e asset impairment (see Note 13).
(h)Includes a $3.2 billion impairment of our investment in BOSK related to the expected BOSK JV disposition (see Note 23).

Geographic Information

We report revenue on a “where-sold” basis, which reflects the revenue within the country in which the ultimate sale or financing is made to our external customer.

Total Company revenues and long-lived assets, split geographically by our country of domicile (the United States) and other countries where our major subsidiaries are domiciled, for the years ended December 31 were as follows (in millions):
 202320242025
 RevenuesLong-Lived
Assets (a)
RevenuesLong-Lived
Assets (a)
RevenuesLong-Lived
Assets (a)
United States$116,995 $42,235 $124,968 $45,392 $122,574 $44,994 
Canada13,391 6,147 13,412 6,548 14,548 8,567 
United Kingdom8,968 1,868 9,936 2,174 12,298 2,260 
Mexico2,774 5,222 2,634 4,352 2,463 3,515 
All Other34,063 6,733 34,042 6,409 35,384 6,492 
Total Company$176,191 $62,205 $184,992 $64,875 $187,267 $65,828 
__________
(a)    Includes Net property and Net investment in operating leases from our consolidated balance sheets.
v3.25.4
Schedule II — Valuation and Qualifying Accounts
12 Months Ended
Dec. 31, 2025
SEC Schedule, 12-09, Valuation and Qualifying Accounts [Abstract]  
Schedule II — Valuation and Qualifying Accounts
Schedule II — Valuation and Qualifying Accounts
(in millions)
DescriptionBalance at
Beginning of
Period
Charged to
Costs and
Expenses
DeductionsBalance at End
of Period
For the Year Ended December 31, 2023      
Allowances deducted from assets      
Credit losses$857 $385 $343 (a)$899 
Doubtful receivables93 30 54 (b)69 
Inventories (primarily service part obsolescence)718 (31)(c)— 687 
Deferred tax assets822 36 (d)12 846 
Deferred tax assets for U.S. flow-through operations (e)3,230 111 — 3,341 
Total allowances deducted from assets$5,720 $531 $409 $5,842 
For the Year Ended December 31, 2024
Allowances deducted from assets
Credit losses$899 $430 $429 (a)$900 
Doubtful receivables69 23 15 (b)77 
Inventories (primarily service part obsolescence)687 68 (c)— 755 
Deferred tax assets846 (428)(d)11 407 
Deferred tax assets for U.S. flow-through operations (e)3,341 108 — 3,449 
Total allowances deducted from assets$5,842 $201 $455 $5,588 
For the Year Ended December 31, 2025      
Allowances deducted from assets      
Credit losses$900 $530  $481 (a)$949 
Doubtful receivables77 32  (b)102 
Inventories (primarily service part obsolescence)755 133 (c)—  888 
Deferred tax assets407 25 (d)429 
Deferred tax assets for U.S. flow-through operations (e)3,449 (3,250)— 199 
Total allowances deducted from assets$5,588 $(2,530) $491  $2,567 
_________
(a)    Finance receivables deemed to be uncollectible and other changes, principally amounts related to finance receivables sold and translation adjustments.
(b)    Accounts receivable deemed to be uncollectible as well as translation adjustments.
(c)    Net change in inventory allowances, including translation adjustments.
(d)    Change in valuation allowance on deferred tax assets including translation adjustments.
(e)    Deferred tax assets of U.S. flow-through operations no longer requiring a valuation allowance would result in an increase in deferred tax liabilities.
v3.25.4
Insider Trading Arrangements
3 Months Ended
Dec. 31, 2025
Trading Arrangements, by Individual  
Rule 10b5-1 Arrangement Adopted false
Non-Rule 10b5-1 Arrangement Adopted false
Rule 10b5-1 Arrangement Terminated false
Non-Rule 10b5-1 Arrangement Terminated false
v3.25.4
Insider Trading Policies and Procedures
12 Months Ended
Dec. 31, 2025
Insider Trading Policies and Procedures [Line Items]  
Insider Trading Policies and Procedures Adopted true
v3.25.4
Cybersecurity Risk Management and Strategy Disclosure
12 Months Ended
Dec. 31, 2025
Cybersecurity Risk Management, Strategy, and Governance [Line Items]  
Cybersecurity Risk Management Processes for Assessing, Identifying, and Managing Threats [Text Block]
We devote significant resources to our cybersecurity program that we believe is reasonably designed to mitigate our cybersecurity and information technology risks. We believe our cybersecurity program is reasonably designed to protect our information systems, software, networks, and other assets against, and mitigate the effects of incidents where unauthorized parties attempt, among other things, to disrupt or degrade service or our operations; misuse or abuse technology and information systems; make unauthorized disclosure of data; or otherwise cause harm to the Company, our customers, suppliers, or dealers, or other key stakeholders. We employ capabilities, processes, and other security measures we believe are reasonably designed to reduce and mitigate these risks, and have requirements for our suppliers and service providers to do the same. Despite having thorough due diligence, onboarding, and cybersecurity assessment processes in place for our suppliers and service providers, the responsibility ultimately rests with those parties to establish and maintain their respective cybersecurity programs. Our ability to monitor the cybersecurity practices of third parties is limited and there can be no assurance that we can prevent or mitigate the risk of any compromise or failure in the information systems, software, networks, and other assets owned or controlled by each of them. When we become aware that a supplier or service provider’s cybersecurity has been compromised, we attempt to mitigate the risk to the Company, including, if appropriate and feasible, by terminating the supplier’s connection to our information systems.

In an effort to effectively prevent, detect, and respond to cybersecurity threats, we employ a multi-layered cybersecurity risk management program supervised by our Chief Information Security Officer, whose team is responsible for leading enterprise-wide cybersecurity strategy, policy, architecture, and processes. This responsibility includes identifying, considering, and assessing potentially material cybersecurity incidents on an ongoing basis, establishing processes designed to prevent and monitor potential cybersecurity risks, implementing mitigation and remedial measures, and maintaining our cybersecurity program. Our program is informed by and designed to comply with the National Institute of Standards and Technology (NIST) Cybersecurity Framework (CSF). Our program leverages both internal and external techniques and expertise. Internally, we perform penetration tests, internal tests/code reviews, and red team exercises, among other things, to evaluate aspects of our cybersecurity program. We also perform phishing and social engineering simulations with, and provide cybersecurity training for, personnel with Company email and access to Company assets, and regularly circulate security awareness newsletters to employees. Externally, we monitor notifications from the U.S. Computer Emergency Readiness Team (“CERT”) and various Information Sharing and Analysis Centers (each an “ISAC”); review customer, media, and third-party cybersecurity reports; and operate a bug bounty program. Our cybersecurity program also includes disaster recovery and incident response plans, including a ransomware response plan which is regularly tested and evaluated in tabletop simulations.

The Company’s global cybersecurity incident response is also overseen by our Chief Information Security Officer. Our Chief Information Security Officer has served in that role for over 8 years and has over a decade of engineering and operations expertise with cybersecurity technologies and services. Our Chief Information Security Officer reports to our Chief Enterprise Technology Officer who has spent over two decades managing cybersecurity risks as a leader at enterprise software and Fortune 50 companies. Our Chief Enterprise Technology Officer reports directly to our Chief Executive Officer.

When a cybersecurity threat or incident is identified, our policy is to review and triage the threat or incident, and to then manage it to conclusion in accordance with our cybersecurity incident response processes. When a cybersecurity incident is determined to be significant, it is addressed by management committees using processes that leverage subject-matter expertise from across the Company. Further, we have in the past and may in the future engage with third-party advisors and government and law enforcement agencies as part of our incident management processes. All cybersecurity incidents that are believed to reasonably have the potential to be significant to the Company are brought to the attention of both the Chief Enterprise Technology Officer and Chief Policy Officer and General Counsel by the Chief Information Security Officer as part of our cybersecurity incident response processes.
Cybersecurity Risk Management Processes Integrated [Flag] true
Cybersecurity Risk Management Processes Integrated [Text Block]
Cybersecurity risk identification, assessment, and management are integrated into our overall enterprise risk management program. As part of its enterprise risk management efforts, the Board meets with senior management, including the executive leadership team, to assess and respond to critical business risks. These critical enterprise risks are assessed by senior management annually and discussed with the Board. Then each of the top risks are validated, prioritized, and assigned risk owners who are responsible to oversee risk assessment, develop and implement mitigation plans, and provide regular updates to the Board (and/or Board committee assigned to the risk). In this way, critical business risks, including cybersecurity risk, benefit from both top-down and bottom-up risk management efforts that we believe are reasonably designed to escalate key risk and control issues to senior management and the Board.

As a result of this enterprise risk management process, cybersecurity threats have been and continue to be identified as one of the Company’s critical business risks, with our Chief Enterprise Technology Officer and Chief Information Security Officer assigned as the executive risk owners. The Chief Enterprise Technology Officer and Chief Information Security Officer monitor the prevention, mitigation, detection, and remediation of cybersecurity incidents through their management of, and participation in, the cybersecurity risk management and strategy processes described above, including through the operation of the Company’s global cybersecurity incident response plans, which include provisions for escalation to the Chief Policy Officer and General Counsel, as well as the Board and its committees, as appropriate. As discussed below, the executive risk owners for cybersecurity risk report out to the Audit Committee and, in some cases, the Board, on a regular basis as part of our enterprise risk management process.
Cybersecurity Risk Management Third Party Engaged [Flag] true
Cybersecurity Risk Third Party Oversight and Identification Processes [Flag] true
Cybersecurity Risk Materially Affected or Reasonably Likely to Materially Affect Registrant [Flag] false
Cybersecurity Risk Board of Directors Oversight [Text Block]
Cybersecurity risk identification, assessment, and management are integrated into our overall enterprise risk management program. As part of its enterprise risk management efforts, the Board meets with senior management, including the executive leadership team, to assess and respond to critical business risks. These critical enterprise risks are assessed by senior management annually and discussed with the Board. Then each of the top risks are validated, prioritized, and assigned risk owners who are responsible to oversee risk assessment, develop and implement mitigation plans, and provide regular updates to the Board (and/or Board committee assigned to the risk). In this way, critical business risks, including cybersecurity risk, benefit from both top-down and bottom-up risk management efforts that we believe are reasonably designed to escalate key risk and control issues to senior management and the Board.

As a result of this enterprise risk management process, cybersecurity threats have been and continue to be identified as one of the Company’s critical business risks, with our Chief Enterprise Technology Officer and Chief Information Security Officer assigned as the executive risk owners. The Chief Enterprise Technology Officer and Chief Information Security Officer monitor the prevention, mitigation, detection, and remediation of cybersecurity incidents through their management of, and participation in, the cybersecurity risk management and strategy processes described above, including through the operation of the Company’s global cybersecurity incident response plans, which include provisions for escalation to the Chief Policy Officer and General Counsel, as well as the Board and its committees, as appropriate. As discussed below, the executive risk owners for cybersecurity risk report out to the Audit Committee and, in some cases, the Board, on a regular basis as part of our enterprise risk management process.

The Board has delegated primary responsibility for the oversight of cybersecurity and information technology risks, and the Company’s preparedness for these risks, to the Audit Committee. As part of its oversight responsibilities, the Audit Committee receives regular updates on our cybersecurity practices as well as cybersecurity and information technology risks from our Chief Information Security Officer. These updates include topics related to cybersecurity practices, cyber risks, and risk management processes, such as updates to our cybersecurity programs and mitigation strategies, and other cybersecurity developments. In addition to these regular updates, as part of our incident response processes, the Chief Enterprise Technology Officer, in collaboration with the Chief Information Security Officer and Chief Policy Officer and General Counsel, provides updates on certain cybersecurity incidents to the Audit Committee and, in some cases, the Board. The Audit Committee reviews and provides input into and oversight of our cybersecurity processes, and in the event Ford determines it has experienced a material cybersecurity incident, the Audit Committee is notified about the incident in advance of filing a Current Report on Form 8-K.
Cybersecurity Risk Board Committee or Subcommittee Responsible for Oversight [Text Block] The Board has delegated primary responsibility for the oversight of cybersecurity and information technology risks, and the Company’s preparedness for these risks, to the Audit Committee.
Cybersecurity Risk Process for Informing Board Committee or Subcommittee Responsible for Oversight [Text Block]
The Board has delegated primary responsibility for the oversight of cybersecurity and information technology risks, and the Company’s preparedness for these risks, to the Audit Committee. As part of its oversight responsibilities, the Audit Committee receives regular updates on our cybersecurity practices as well as cybersecurity and information technology risks from our Chief Information Security Officer. These updates include topics related to cybersecurity practices, cyber risks, and risk management processes, such as updates to our cybersecurity programs and mitigation strategies, and other cybersecurity developments. In addition to these regular updates, as part of our incident response processes, the Chief Enterprise Technology Officer, in collaboration with the Chief Information Security Officer and Chief Policy Officer and General Counsel, provides updates on certain cybersecurity incidents to the Audit Committee and, in some cases, the Board. The Audit Committee reviews and provides input into and oversight of our cybersecurity processes, and in the event Ford determines it has experienced a material cybersecurity incident, the Audit Committee is notified about the incident in advance of filing a Current Report on Form 8-K.
Cybersecurity Risk Role of Management [Text Block]
Cybersecurity risk identification, assessment, and management are integrated into our overall enterprise risk management program. As part of its enterprise risk management efforts, the Board meets with senior management, including the executive leadership team, to assess and respond to critical business risks. These critical enterprise risks are assessed by senior management annually and discussed with the Board. Then each of the top risks are validated, prioritized, and assigned risk owners who are responsible to oversee risk assessment, develop and implement mitigation plans, and provide regular updates to the Board (and/or Board committee assigned to the risk). In this way, critical business risks, including cybersecurity risk, benefit from both top-down and bottom-up risk management efforts that we believe are reasonably designed to escalate key risk and control issues to senior management and the Board.

As a result of this enterprise risk management process, cybersecurity threats have been and continue to be identified as one of the Company’s critical business risks, with our Chief Enterprise Technology Officer and Chief Information Security Officer assigned as the executive risk owners. The Chief Enterprise Technology Officer and Chief Information Security Officer monitor the prevention, mitigation, detection, and remediation of cybersecurity incidents through their management of, and participation in, the cybersecurity risk management and strategy processes described above, including through the operation of the Company’s global cybersecurity incident response plans, which include provisions for escalation to the Chief Policy Officer and General Counsel, as well as the Board and its committees, as appropriate. As discussed below, the executive risk owners for cybersecurity risk report out to the Audit Committee and, in some cases, the Board, on a regular basis as part of our enterprise risk management process.

The Board has delegated primary responsibility for the oversight of cybersecurity and information technology risks, and the Company’s preparedness for these risks, to the Audit Committee. As part of its oversight responsibilities, the Audit Committee receives regular updates on our cybersecurity practices as well as cybersecurity and information technology risks from our Chief Information Security Officer. These updates include topics related to cybersecurity practices, cyber risks, and risk management processes, such as updates to our cybersecurity programs and mitigation strategies, and other cybersecurity developments. In addition to these regular updates, as part of our incident response processes, the Chief Enterprise Technology Officer, in collaboration with the Chief Information Security Officer and Chief Policy Officer and General Counsel, provides updates on certain cybersecurity incidents to the Audit Committee and, in some cases, the Board. The Audit Committee reviews and provides input into and oversight of our cybersecurity processes, and in the event Ford determines it has experienced a material cybersecurity incident, the Audit Committee is notified about the incident in advance of filing a Current Report on Form 8-K.
Cybersecurity Risk Management Positions or Committees Responsible [Flag] true
Cybersecurity Risk Management Positions or Committees Responsible [Text Block] As a result of this enterprise risk management process, cybersecurity threats have been and continue to be identified as one of the Company’s critical business risks, with our Chief Enterprise Technology Officer and Chief Information Security Officer assigned as the executive risk owners. The Chief Enterprise Technology Officer and Chief Information Security Officer monitor the prevention, mitigation, detection, and remediation of cybersecurity incidents through their management of, and participation in, the cybersecurity risk management and strategy processes described above, including through the operation of the Company’s global cybersecurity incident response plans, which include provisions for escalation to the Chief Policy Officer and General Counsel, as well as the Board and its committees, as appropriate.
Cybersecurity Risk Management Expertise of Management Responsible [Text Block]
The Company’s global cybersecurity incident response is also overseen by our Chief Information Security Officer. Our Chief Information Security Officer has served in that role for over 8 years and has over a decade of engineering and operations expertise with cybersecurity technologies and services. Our Chief Information Security Officer reports to our Chief Enterprise Technology Officer who has spent over two decades managing cybersecurity risks as a leader at enterprise software and Fortune 50 companies. Our Chief Enterprise Technology Officer reports directly to our Chief Executive Officer.
Cybersecurity Risk Process for Informing Management or Committees Responsible [Text Block] The Chief Enterprise Technology Officer and Chief Information Security Officer monitor the prevention, mitigation, detection, and remediation of cybersecurity incidents through their management of, and participation in, the cybersecurity risk management and strategy processes described above, including through the operation of the Company’s global cybersecurity incident response plans, which include provisions for escalation to the Chief Policy Officer and General Counsel, as well as the Board and its committees, as appropriate.
Cybersecurity Risk Management Positions or Committees Responsible Report to Board [Flag] true
v3.25.4
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)
12 Months Ended
Dec. 31, 2025
Accounting Policies [Abstract]  
Consolidation For purposes of this report, “Ford,” the “Company,” “we,” “our,” “us,” or similar references mean Ford Motor Company, our consolidated subsidiaries, and our consolidated VIEs of which we are the primary beneficiary, unless the context requires otherwise.
Basis of Accounting Our consolidated financial statements are presented in accordance with U.S. generally accepted accounting principles (“GAAP”). We reclassified certain prior year amounts in our consolidated financial statements to conform to the current year presentation.
Use of Estimates
Use of Estimates

The preparation of financial statements requires us to make estimates and assumptions that affect our results. Estimates are used to account for certain items such as marketing accruals, warranty costs, employee benefit programs, impairments of long-lived assets and goodwill, allowance for credit losses, and other items requiring judgment.  Estimates are based on assumptions that we believe are reasonable under the circumstances. Due to the inherent uncertainty involved with estimates, actual results may differ.
Foreign Currency
Foreign Currency
When an entity has monetary assets and liabilities denominated in a currency that is different from its functional currency, each reporting period, we remeasure those assets and liabilities from the transactional currency to the entity’s functional currency. The effect of this remeasurement process and the results of our related foreign currency hedging activities are reported in Cost of sales and Other income/(loss), net
Generally, our foreign subsidiaries use the local currency as their functional currency. We translate the assets and liabilities of our foreign subsidiaries from their respective functional currencies to U.S. dollars using end-of-period exchange rates. Changes in the carrying value of these assets and liabilities attributable to fluctuations in exchange rates are recognized in Foreign currency translation, a component of Other comprehensive income/(Ioss), net of tax. Upon sale or upon complete or substantially complete liquidation of an investment in a foreign subsidiary, the amount of accumulated foreign currency translation related to the entity is reclassified to income and recognized as part of the gain or loss on the sale or liquidation of the investment.
Cash Equivalents
Cash Equivalents
Cash and cash equivalents are highly liquid investments that are readily convertible to known amounts of cash and are subject to an insignificant risk of change in value due to interest rate, quoted price, or penalty on withdrawal. A debt security is classified as a cash equivalent if it meets these criteria and if it has a remaining time to maturity of three months or less from the date of purchase. Amounts on deposit and available upon demand, or negotiated to provide for daily liquidity without penalty, are classified as Cash and cash equivalents. Time deposits, certificates of deposit, and money market accounts that meet the above criteria are reported at par value on our consolidated balance sheets.
Restricted Cash
Restricted Cash

Cash and cash equivalents that are restricted as to withdrawal or use under the terms of certain contractual agreements are recorded in Other assets in the non-current assets section of our consolidated balance sheets. Our Company excluding Ford Credit restricted cash balances primarily include various escrow agreements related to legal, insurance, customs, and environmental matters and cash held under the terms of certain contractual agreements. Our Ford Credit segment restricted cash balances primarily include cash held to meet certain local governmental and regulatory reserve requirements and cash held under the terms of certain contractual agreements. Restricted cash does not include required minimum balances or cash securing debt issued through securitization transactions.
Marketable Securities
Marketable Securities

Investments in debt securities with a maturity date greater than three months at the date of purchase and other debt securities for which there is more than an insignificant risk of change in value due to interest rate, quoted price, or penalty on withdrawal are classified and accounted for as either trading or available-for-sale marketable securities. Equity securities with a readily determinable fair value are classified and accounted for as trading marketable securities.

Realized gains and losses, interest income, and dividend income on all of our marketable securities and unrealized gains and losses on securities not classified as available for sale are recorded in Other income/(loss), net. Unrealized gains and losses on available-for-sale securities are recognized in Unrealized gains and losses on securities, a component of Other comprehensive income/(loss), net of tax. Realized gains and losses and reclassifications of accumulated other comprehensive income into net income/(loss) are measured using the specific identification method.

On a quarterly basis, we review our available-for-sale debt securities for credit losses. We compare the present value of cash flows expected to be collected from the security with the amortized cost basis of the security. If the present value of cash flows expected to be collected is less than the amortized cost basis of the security, we determine if a credit loss allowance is necessary. If a credit loss allowance is necessary, we will record an allowance, limited by the amount that fair value is less than the amortized cost basis, and recognize the corresponding charge in Other income/(loss), net. Factors we consider include the severity and reason for the decline in value, interest rate changes, and counterparty long-term ratings.
Other Investments
Other Investments
We have investments in entities not accounted for under the equity method for which fair values are not readily available. We record these investments at cost (less impairment, if any), adjusted for observable price changes in orderly transactions for the identical or a similar investment of the same issuer. We report the carrying value of these investments in Other assets in the non-current assets section of our consolidated balance sheets.
Trade, Notes, and Other Receivables
Trade, Notes, and Other Receivables

Trade, notes, and other receivables consist primarily of receivables from contracts with customers for the sale of vehicles, parts, and accessories. The current portion of trade and notes receivables is reported in Trade and other receivables, net. The non-current portion of notes receivables is reported in Other assets. Trade receivables are typically outstanding for 30 days or less, are recorded at their contractual value, and do not bear interest. Notes receivable are recorded at their amortized cost using the effective interest method.
NOTE 2.  SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued)
Each reporting period, we evaluate the collectibility of trade and notes receivables and record an allowance for credit losses representing our estimate of the expected losses that result from all possible default events over the expected life of the receivables. Additions to the allowance for credit losses are made by recording charges to bad debt expense reported in Selling, administrative, and other expenses and Cost of sales. Trade and notes receivables are written off against the allowance for credit losses when the account is deemed to be uncollectible.
Supplier Finance Program
Supplier Finance Programs
Financial institutions participate in a supply chain finance (“SCF”) program that enables our suppliers, at their sole discretion, to sell their Ford receivables (i.e., our payment obligations to the suppliers) to the financial institutions on a non-recourse basis in order to be paid earlier than our payment terms provide. Our suppliers’ voluntary inclusion of invoices in the SCF program has no bearing on our payment terms, the amounts we pay, or our liquidity. We have no economic interest in a supplier’s decision to participate in the SCF program, and we do not provide any guarantees in connection with it. SCF obligations are reported in Payables.
Net Intangible Assets and Goodwill
Net Intangible Assets and Goodwill
Indefinite-lived intangible assets and goodwill are not amortized but are tested for impairment annually or more frequently if events or circumstances indicate the assets may be impaired. Goodwill impairment testing is also performed following an allocation of goodwill to a business to be disposed or a change in reporting units. We test for impairment by assessing qualitative factors to determine whether it is more likely than not that the fair value of the indefinite-lived intangible asset or the reporting unit allocated the goodwill is less than its carrying amount. If the qualitative assessment indicates a possible impairment, the carrying value of the asset or reporting unit is compared with its fair value. Fair value is measured relying primarily on the income approach by applying a discounted cash flow method, the market approach using market values or multiples, and/or third-party valuations.The carrying amount of intangible assets and goodwill is reported in Other assets in the non-current assets section of our consolidated balance sheets. Intangible assets are primarily comprised of license agreements.
Net Intangible Assets and Goodwill
Net Intangible Assets and Goodwill
Indefinite-lived intangible assets and goodwill are not amortized but are tested for impairment annually or more frequently if events or circumstances indicate the assets may be impaired. Goodwill impairment testing is also performed following an allocation of goodwill to a business to be disposed or a change in reporting units. We test for impairment by assessing qualitative factors to determine whether it is more likely than not that the fair value of the indefinite-lived intangible asset or the reporting unit allocated the goodwill is less than its carrying amount. If the qualitative assessment indicates a possible impairment, the carrying value of the asset or reporting unit is compared with its fair value. Fair value is measured relying primarily on the income approach by applying a discounted cash flow method, the market approach using market values or multiples, and/or third-party valuations. The carrying amount of intangible assets and goodwill is reported in Other assets in the non-current assets section of our consolidated balance sheets.
Intangible Assets, Finite-Lived We capitalize and amortize our finite-lived intangible assets over their estimated useful lives.
Regulatory Compliance Credits
Regulatory Compliance Credits

When we are not able to meet regulatory compliance requirements through the sales mix of our products, compliance credits may be purchased and/or, in some cases, fines or penalties may be paid. Compliance credits are recorded as Other assets upon delivery. Once an asset is recorded, it must be monitored for recoverability at least quarterly.

When it is probable and estimable that the mix of vehicles sold will not meet regulatory compliance requirements and will result in a compliance shortfall during the compliance period (e.g., model year, calendar year), we recognize a liability and related expense. The liability reflects an estimate of the cost of compliance credits and/or fines expected to be incurred to settle a compliance shortfall.
NOTE 2.  SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued)

The asset and liability remain on our balance sheet until final certification from the applicable regulatory agency is received.
Held-and-Used Long-Lived Asset Impairment and Held-for-Sale Asset Impairment
Held-and-Used Long-Lived Asset Impairment

We test our long-lived asset groups when changes in circumstances indicate their carrying value may not be recoverable. Events that trigger a test for recoverability include:

Material adverse changes in projected revenues or expenses, present negative cash flows combined with a history of negative cash flows and a forecast that demonstrates significant continuing losses
Adverse change in legal factors or significant negative industry or regulatory trends (such as overcrowding of market offerings or changes in regulations, resulting in excess capacity relative to market demand)
Current expectation that a long-lived asset group will be disposed of significantly before the end of its useful life
Significant adverse change in the manner in which an asset group is used or in its physical condition
Significant change in the asset group

In addition, investing in new or emerging products or services often requires substantial upfront capital, which may result in initial forecasted negative cash flows in the near term. In these instances, near-term negative cash flows on their own may not be indicative of a triggering event for evaluation of impairment. In such circumstances, when appropriate, we may also conduct a qualitative evaluation of the business growth trajectory, which can include updating our assessment of when positive cash flows are expected to be generated, confirming whether critical milestones have been achieved, and assessing our ability and intent to continue to access required funding to execute the plan. If this evaluation indicates a triggering event has occurred, a test for recoverability is performed.
When a triggering event occurs, a test for recoverability is performed, comparing projected undiscounted future cash flows to the carrying value of the asset group. If the undiscounted future cash flows are less than the carrying value of the assets, the asset group’s estimated fair value is measured by calculating the present value of the discounted cash flows or by valuing our long-lived assets using the market approach or cost approach. An impairment charge is recognized for the amount by which the carrying value of the asset group exceeds its estimated fair value. When an impairment loss is recognized for assets to be held and used, the adjusted carrying amounts of those assets are depreciated over their remaining useful lives.
Held-for-Sale Asset Impairment

We perform an impairment test on a disposal group to be discontinued, held for sale (“HFS”), or otherwise disposed of when we have committed to an action and the action is expected to be completed within one year. We estimate fair value to approximate the expected proceeds to be received, less cost to sell, and compare it to the carrying value of the disposal group. An impairment charge is recognized when the carrying value exceeds the estimated fair value (see Note 21). We also assess fair value if circumstances arise that were considered unlikely and, as a result, we decide not to sell a disposal group previously classified as HFS upon reclassification to held and used. When there is a change to a plan of sale, and the assets are reclassified from HFS to held and used, the long-lived assets are reported at the lower of (i) the carrying amount before an HFS designation, adjusted for depreciation that would have been recognized if the assets had not been classified as HFS, or (ii) the fair value at the date the assets no longer satisfy the criteria for classification as HFS.
Fair Value Measurements
Fair Value Measurements

We measure fair value of our financial instruments, including those held within our pension plans, using various valuation methods and prioritize the use of observable inputs. The use of observable and unobservable inputs and their significance in measuring fair value are reflected in our fair value hierarchy:

Level 1 - inputs include quoted prices for identical instruments and are the most observable
Level 2 - inputs include quoted prices for similar instruments and observable inputs such as interest rates, currency exchange rates, and yield curves
Level 3 - inputs include data not observable in the market and reflect management judgment about the assumptions market participants would use in pricing the instruments
NOTE 2.  SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued)

Fixed income securities, equities, commingled funds, derivative financial instruments, and alternative assets are remeasured and presented within our consolidated financial statements at fair value on a recurring basis. Finance receivables and debt are measured at fair value for the purpose of disclosure. Other assets and liabilities are measured at fair value on a nonrecurring basis.

Transfers into and transfers out of the hierarchy levels are recognized as if they had taken place at the end of the reporting period.

Valuation Method

Fixed Income Securities. Fixed income securities primarily include government securities, government agency securities, corporate bonds, and asset-backed securities. We generally measure fair value using prices obtained from pricing services or quotes from dealers that make markets in such securities. Pricing methods and inputs to valuation models used by the pricing services depend on the security type (i.e., asset class). Where possible, fair values are generated using market inputs, including quoted prices (the closing price in an exchange market), bid prices (the price at which a buyer stands ready to purchase), and other market information. For fixed income securities that are not actively traded, the pricing services use alternative methods to determine fair value for the securities, including quotes for similar fixed income securities, matrix pricing, discounted cash flow using benchmark curves, or other factors. In certain cases, when market data are not available, we may use broker quotes or pricing services that use proprietary pricing models to determine fair value. The proprietary models incorporate unobservable inputs primarily consisting of prepayment curves, discount rates, default assumptions, recovery rates, yield assumptions, and credit spread assumptions.

An annual review is performed on the security prices received from our pricing services, which includes discussion and analysis of the inputs used by the pricing services to value our securities. We also compare the price of certain securities sold close to the quarter end to the price of the same security at the balance sheet date to ensure the reported fair value is reasonable.

Equities. Equity securities are primarily exchange-traded and are valued based on the closing bid, official close, or last trade pricing on an active exchange. If closing prices are not available, securities are valued at the last quoted bid price or may be valued using the last available price. Securities that are thinly traded or delisted are valued using pricing data not observable in the market.

Commingled Funds. Fixed income and public equity securities may each be combined into commingled fund investments. Most commingled funds are valued to reflect our interest in the fund based on the reported year-end net asset value (“NAV”).

Derivative Financial Instruments. Exchange-traded derivatives for which market quotations are readily available are valued at the last reported sale price or official closing price as reported by an independent pricing service on the primary market or exchange on which they are traded. Over-the-counter derivatives are not exchange traded and are valued using independent pricing services or industry-standard valuation models such as a discounted cash flow. When discounted cash flow models are used, projected future cash flows are discounted to a present value using market-based expectations for interest rates, foreign exchange rates, commodity prices, and the contractual terms of the derivative instruments. The discount rate used is the relevant benchmark interest rate (e.g., SOFR, SONIA) plus an adjustment for non-performance risk. The adjustment reflects the full credit default swap (“CDS”) spread applied to a net exposure, by counterparty, considering the master netting agreements we have entered into and any posted collateral. We use our counterparty’s CDS spread when we are in a net asset position and our own CDS spread when we are in a net liability position. In cases when market data are not available, we use broker quotes and models (e.g., Black-Scholes) to determine fair value. This includes situations where there is a lack of liquidity for a particular currency or commodity, or when the instrument is longer dated. When broker quotes or models are used to determine fair value, the derivative is categorized within Level 3 of the hierarchy. All other derivatives are categorized within Level 2.
NOTE 2.  SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued)

Alternative Assets.  Hedge funds generally hold liquid and readily-priced securities, such as public equities, exchange-traded derivatives, and corporate bonds.  Private equity and real estate investments are less liquid.  External investment managers typically report valuations reflecting initial cost or updated appraisals, which are adjusted for cash flows, and realized and unrealized gains/losses. All alternative assets are valued at the most recent NAV (which may not coincide with our balance sheet date) provided by the investment sponsor or third-party administrator, as they do not have readily available market quotations. The NAV will be adjusted for cash flows (additional investments or contributions and distributions) through year end. We may make further adjustments for any known substantive valuation changes not reflected in the NAV.

We may hold annuity contracts within some of our non-U.S. pension plans (see Note 16). The contract valuation method is applied for markets where we have purchased annuity contracts from an insurer as a plan asset. We measure the fair value of the insurance asset by projecting expected future cash flows from the contract and discounting them to present value based on current market rates. The assumptions used to project expected future cash flows are based on actuarial estimates. We include all annuity contracts within Level 3 of the hierarchy.

Finance Receivables. We measure finance receivables at fair value using internal valuation models (see Note 10). These models project future cash flows of financing contracts based on scheduled contract payments (including principal and interest) and assumptions regarding expected credit losses and pre-payment speed. The projected cash flows are discounted to present value at current rates that incorporate present yield curve and credit spread assumptions. The fair value of finance receivables is categorized within Level 3 of the hierarchy.

On a nonrecurring basis, we also measure at fair value retail contracts 120 days past due or deemed to be uncollectible and individual dealer loans probable of foreclosure. We use the fair value of collateral, adjusted for estimated costs to sell, to determine the fair value of these receivables. The collateral for a retail financing or wholesale receivable is the vehicle financed and for dealer loans is real estate or other property.

The fair value of collateral for retail receivables is calculated as the outstanding receivable balances multiplied by the average recovery value percentage. The fair value of collateral for wholesale receivables is based on the wholesale market value or liquidation value for new and used vehicles. The fair value of collateral for dealer loans is determined by reviewing various appraisals, which include total adjusted appraised value of land and improvements, alternate use appraised value, broker’s opinion of value, and purchase offers.

Debt. We measure debt at fair value using quoted prices for our own debt with approximately the same remaining maturities (see Note 18). Where quoted prices are not available, we estimate fair value using discounted cash flows and market-based expectations for interest rates, credit risk, and the contractual terms of the debt instruments. For certain short-term debt with an original maturity date of one year or less, we assume that book value is a reasonable approximation of the debt’s fair value. The fair value of debt is categorized within Level 2 of the hierarchy.
Finance and Lease Incentives We routinely sponsor special retail financing and lease incentives to dealers’ customers who choose to finance or lease our vehicles from Ford Credit. The cost for these incentives is included in our estimate of variable consideration when the vehicle is sold to the dealer. Ford Credit records a reduction to the finance receivable or reduces the cost of the vehicle operating lease when it records the underlying finance contract, and we transfer to Ford Credit the amount of the incentive on behalf of the dealer’s customer. See Note 1 for additional information regarding transactions between Ford Credit and our other segments.
Supplier Price Adjustments
Supplier Price Adjustments

We frequently negotiate price adjustments with our suppliers throughout a production cycle, even after receiving production material. These price adjustments relate to changes in design specification or other commercial terms such as economics, productivity, and competitive pricing. We recognize price adjustments when we reach final agreement with our suppliers. In general, we avoid direct price changes in consideration of future business; however, when these occur, our policy is to defer the recognition of any such price change given explicitly in consideration of future business.
Government Incentives
Government Incentives

We receive incentives from U.S. and non-U.S. governmental entities in the form of tax rebates or credits, grants, loans, and tariff mitigation programs. Government incentives are recorded in our consolidated financial statements in accordance with their purpose as a reduction of expense or as other income. The benefit is generally recorded when all conditions attached to the incentive have been met and there is reasonable assurance of receipt. Government incentives related to capital investment are recognized in Net property as a reduction to the net book value of the related asset. The incentives are recognized over the life of the asset as a reduction to depreciation and amortization expense.

For tariffs imposed by the U.S. government, paid by Ford, and for which mitigating programs are subsequently announced, the retrospective benefit from tariff mitigation programs is recognized as a reduction in Cost of sales and an increase to Trade and other receivables. Recognition occurs when the U.S. government issues tariff-related proclamations allowing retrospective application of preferential rates and import offset adjustments to eligible vehicles and parts that were previously imported, all conditions have been met, and we have reasonable assurance of receipt. Following the announcement of tariff mitigation programs, the benefit will be recognized at the time of import. As of December 31, 2025, we recognized a receivable from the U.S. government of $974 million.

The Inflation Reduction Act of 2022 incentivizes companies to engage in a wide range of activities primarily focused on clean energy investments and domestic manufacturing. We are eligible for production credits related to advanced manufacturing of certain battery components. These credits are recognized when an eligible component is produced in the United States and sold to a third party. We recognized $105 million and $53 million as a reduction to Cost of sales during the years ended December 31, 2024 and 2025, respectively, related to production tax credits.

Ford may also indirectly benefit from incentives and grants awarded to companies with which we are affiliated but are not included in our consolidated financial statements.
Ford’s receipt of government incentives could be subject to reduction, termination, or claw back. Claw back provisions are monitored for ongoing compliance and are accrued for when losses are deemed probable and estimable
Selected Other Costs Engineering, research, and development expenses are primarily reported in Cost of sales and consist of salaries, materials, and associated costs. Engineering, research, and development costs are expensed as incurred when performed internally or when performed by a supplier if we guarantee reimbursement.
Advertising Cost Advertising costs are reported in Selling, administrative, and other expenses and are expensed as incurred.
New Accounting Standards
Adoption of New Accounting Standards

Accounting Standards Update (“ASU”) 2023-09, Improvements to Income Tax Disclosures. We adopted the new standard, which requires additional income tax disclosures for annual reporting periods, and applied the amendments prospectively. Adoption of the new standard did not impact our consolidated income statements, balance sheets, or statements of cash flows. Refer to Note 7 for the additional disclosures required under the standard.

All other ASUs adopted during 2025 did not have a material impact to our consolidated financial statements or financial statement disclosures.

Accounting Standards Issued But Not Yet Adopted

ASU 2024-03, Disaggregation of Income Statement Expenses (“DISE”). In November 2024, the Financial Accounting Standards Board (“FASB”) issued a new accounting standard to improve the disclosures about an entity’s expenses and address requests from investors for more detailed information about the types of expenses included in commonly presented expense captions. The new standard is effective for annual reporting periods beginning after December 15, 2026, and interim reporting periods beginning after December 15, 2027, with retrospective application permitted. We are assessing the effect on our consolidated financial statement disclosures; however, adoption will not impact our consolidated income statements, balance sheets, or statements of cash flows.

All other ASUs issued but not yet adopted were assessed and determined to be not applicable or are not expected to have a material impact on our consolidated financial statements or financial statement disclosures.
Revenue Revenue is measured as the amount of consideration we expect to receive in exchange for transferring goods or providing services. For the majority of sales, this occurs when products are shipped from our manufacturing facilities. However, we defer a portion of the consideration received when there is a separate future or stand-ready performance obligation, such as extended service contracts or ongoing vehicle connectivity. Sales, value-added, and other taxes we collect concurrent with revenue-producing activities are excluded from revenue.
Revenue Excluding Ford Credit
Company excluding Ford Credit
Vehicles, Parts, and Accessories. For the majority of vehicles, parts, and accessories, we transfer control and recognize a sale when we ship the product from our manufacturing facility to our customer (dealers and distributors). We receive cash equal to the invoice price for most vehicle sales at the time of wholesale. When the vehicle sale is financed by our wholly-owned subsidiary Ford Credit, the dealer is obligated to pay Ford Credit when it sells the vehicle to the retail customer (see Note 10). Payment terms on parts sales to dealers, distributors, and retailers generally range from 30 to 120 days. The amount of consideration we receive and revenue we recognize varies with changes in return rights, marketing incentives we offer to our customers and their customers, and other pricing adjustments. When we give our dealers the right to return eligible parts and accessories, we estimate the expected returns based on an analysis of historical experience. Estimates of marketing incentives and other pricing adjustments are based on our expectation of retail and fleet sales volumes, mix of products to be sold, competitor actions, and incentive programs to be offered. Customer acceptance of products and programs, as well as other market conditions, will impact these estimates. We adjust our estimate of revenue at the earlier of when the value of consideration we expect to receive changes or when the consideration becomes fixed.
We have elected to recognize the cost for freight and shipping when control over vehicles, parts, or accessories has transferred to the customer as an expense in Cost of sales.

Used Vehicles. We sell used vehicles both at auction and through our consolidated dealerships. Proceeds from the sale of these vehicles are recognized in Company excluding Ford Credit revenues upon transfer of control of the vehicle to the customer, and the related vehicle carrying value is recognized in Cost of sales.

Services and other revenue. For separate or stand-ready performance obligations that are included as part of the vehicle consideration received (e.g., free extended service contracts, vehicle connectivity, over-the-air updates), we use an observable price to determine the stand-alone selling price or, when one is not available, we use a cost-plus margin approach. We also sell separately priced service contracts that extend mechanical and maintenance coverages beyond our base warranty agreements to vehicle owners. We receive payment at contract inception and the contracts generally range from 12 to 120 months. We recognize revenue for vehicle service contracts that extend mechanical and maintenance coverages beyond our base warranties over the term of the agreement in proportion to the costs we expect to incur in satisfying the contract obligations. Revenue related to other future or stand-ready performance obligations is generally recognized on a straight-line basis over the period in which services are expected to be performed.
We record a premium deficiency reserve to the extent we estimate the future costs associated with extended service contracts exceed the unrecognized revenue. Amounts paid to dealers to obtain these contracts are deferred and recorded as Other assets. These costs are amortized to expense consistent with how the related revenue is recognized.
We also receive other revenue related to vehicle-related design and testing services we perform for others and net commissions for serving as the agent in facilitating the sale of a third party’s products or services to our customers. We have applied the practical expedient to recognize Company excluding Ford Credit revenues for vehicle-related design and testing services over the term of the related agreements (generally two to three years) in proportion to the amount we have the right to invoice.

Leasing Income. We sell vehicles to daily rental companies with an obligation to repurchase the vehicles at an agreed upon amount, exercisable at the option of the customer. The transactions are accounted for as operating leases. Upon the transfer of vehicles to the daily rental companies, we record proceeds received in Other liabilities and deferred revenue. The difference between the proceeds received and the agreed upon repurchase amount is recorded in Company excluding Ford Credit revenues over the term of the lease using a straight-line method. The cost of the vehicle is recorded in Net investment in operating leases on our consolidated balance sheets and the difference between the cost of the vehicle and the estimated auction value is depreciated in Cost of sales over the term of the lease. We also earn income from other operating lease assets and record the income on a straight-line basis over the term of the lease agreement.

Ford Credit Segment

Leasing Income. Ford Credit offers leasing plans to retail consumers through Ford and Lincoln brand dealers that originate the leases. Ford Credit records an operating lease upon purchase of a vehicle subject to a lease from the dealer. The retail consumer makes lease payments representing the difference between Ford Credit’s purchase price of the vehicle and the contractual residual value of the vehicle plus lease fees, which Ford Credit recognizes on a straight-line basis over the term of the lease agreement. Depreciation and the gain or loss upon disposition of the vehicle is recorded in Ford Credit interest, operating, and other expenses.

Financing Income. Ford Credit originates and purchases finance installment contracts. Financing income represents interest earned on the finance receivables (including sales-type and direct financing leases). Interest is recognized using the interest method and includes the amortization of certain direct origination costs.

Insurance Income. Income from insurance contracts is recognized evenly over the term of the agreement. Insurance commission revenue is recognized on a net basis at the time of sale of the third party’s product or service to our customer.
Share-based compensation
Under our Long-Term Incentive Plans, we may issue restricted stock units (“RSUs”), restricted stock shares (“RSSs”), and stock options. RSUs and RSSs consist of time-based and performance-based awards. The number of shares that may be granted in any year is limited to 2% of our issued and outstanding Common Stock as of December 31 of the prior calendar year. The limit may be increased up to 3% in any year, with a corresponding reduction in shares available for grants in future years. Granted RSUs generally cliff vest or ratably vest over a three-year service period. Performance-based RSUs can be based on internal financial performance metrics or total shareholder return relative to a peer group or a combination of the two metrics. At the time of vest, RSU awards are net settled (i.e., shares are withheld to cover the employee tax obligation). Stock options ratably vest over a three-year service period and expire ten years from the grant date.
The fair value of both the time-based and the internal performance metrics portion of the performance-based RSUs and RSSs is determined using the closing price of our Common Stock at grant date. For awards that include a market condition, we measure the fair value using a Monte Carlo simulation.
Time-based RSUs generally have a graded vesting feature whereby one-third of each grant vests after the first anniversary of the grant date, one-third after the second anniversary, and one-third after the third anniversary. The graded vesting method recognizes expense over the service period for each separately-vesting tranche, which results in accelerated recognition of expense. The fair value of time-based RSUs, RSSs, and stock options is expensed over the shorter of each separate vesting period, using the graded vesting method, or the time period an employee becomes eligible to retain the award at retirement. The fair value of performance-based RSUs and RSSs is expensed when it is probable and estimable as measured against the performance metrics over the shorter of the performance or required service periods. We measure the fair value of our stock options on the date of grant using either the Black-Scholes option-pricing model (for options without a market condition) or a Monte Carlo simulation (for options with a market condition). We have elected to recognize forfeitures as an adjustment to compensation expense for all RSUs, RSSs, and stock options in the same period as the forfeitures occur. Expense is recorded in Selling, administrative, and other expenses and Cost of sales, as incurred.
The performance-based RSUs granted in March 2023, 2024, and 2025 include a relative Total Shareholder Return (“TSR”) metric.
Income Taxes
We recognize income tax-related penalties in Provision for/(Benefit from) income taxes on our consolidated income statements. We recognize income tax-related interest income and expense in Other income/(loss), net on our consolidated income statements.

We account for U.S. tax on global intangible low-taxed income in the period incurred, and we account for investment tax credits using the deferral method.

Deferred tax assets and liabilities are recognized based on the future tax consequences attributable to temporary differences that exist between the financial statement carrying value of assets and liabilities and their respective tax bases, and net operating loss carryforwards and tax credit carryforwards on a taxing jurisdiction basis. We measure deferred tax assets and liabilities using enacted tax rates that will apply in the years in which we expect the temporary differences to be recovered or paid.

Our accounting for deferred tax consequences represents our best estimate of the likely future tax consequences of events that have been recognized in our consolidated financial statements or tax returns and their future probability.  In assessing the need for a valuation allowance, we consider both positive and negative evidence related to the likelihood of realization of the deferred tax assets.  If, based on the weight of available evidence, it is more likely than not that the deferred tax assets will not be realized, we record a valuation allowance.

As disclosed in Note 3, New Accounting Standards, we have prospectively adopted the guidance in ASU 2023-09, Improvements to Income Tax Disclosures.
Basic and Diluted Earnings/(Loss) Per Share
We present both basic and diluted earnings/(loss) per share (“EPS”) amounts in our financial reporting. Basic EPS excludes dilution and is computed by dividing Net income/(loss) attributable to Ford Motor Company by the weighted-average number of shares of Common and Class B Stock outstanding for the period. Diluted EPS reflects the maximum potential dilution that could occur from our share-based compensation (“in-the-money” stock options, unvested RSUs, and unvested RSSs) and convertible debt. Potentially dilutive shares are excluded from the calculation if they have an anti-dilutive effect.
Credit Losses We determine credit losses on AFS debt securities using the specific identification method.
Finance Loans and Leases Receivable Finance receivables are recorded at the time of origination or purchase at fair value and are subsequently reported at amortized cost, net of any allowance for credit losses.
Financing Receivable, Held-for-investment Finance receivables are accounted for as held for investment (“HFI”) if Ford Credit has the intent and ability to hold the receivables for the foreseeable future or until maturity or payoff. The determination of intent and ability to hold for the foreseeable future is highly judgmental and requires Ford Credit to make good faith estimates based on information available at the time of origination or purchase.
Held-for-Investment. Finance receivables classified as HFI are recorded at the time of origination or purchase at fair value and are subsequently reported at amortized cost, net of any allowance for credit losses. Cash flows from finance receivables, excluding wholesale and other receivables, that were originally classified as HFI are recorded as an investing activity since GAAP requires the statement of cash flows presentation to be based on the original classification of the receivables. Cash flows from wholesale and other receivables are recorded as an operating activity.
Held-for-Sale
Held-for-Sale. Finance receivables classified as HFS are carried at the lower of cost or fair value. Cash flows resulting from the origination or purchase and sale of HFS receivables are recorded as an operating activity in Decrease/(Increase) in finance receivables (wholesale and other). Once a decision has been made to sell receivables that were originally classified as HFI, the receivables are reclassified as HFS and carried at the lower of cost or fair value. The valuation adjustment, if any, is recorded in Other income/(loss), net to recognize the receivables at the lower of cost or fair value.
Inventories All inventories are stated at the lower of cost or net realizable value. Cost of our inventories is determined by costing methods that approximate a first-in, first-out basis.
Net Investment in Operating Leases Assets subject to operating leases are depreciated using the straight-line method over the term of the lease to reduce the asset to its estimated residual value at the end of the scheduled lease term. Estimated residual values are based on assumptions for used vehicle prices at lease termination and the number of vehicles that are expected to be returned. Adjustments to depreciation expense reflecting revised estimates of expected residual values at the end of the lease terms are recorded prospectively on a straight-line basis.
Net Property
Net property is reported at cost, net of accumulated depreciation, which includes impairments.  We capitalize new assets when we expect to use the asset for more than one year.  Routine maintenance and repair costs are expensed when incurred.
Property and equipment are depreciated primarily using the straight-line method over the estimated useful life of the asset.  Useful lives range from 3 years to 40 years.  The estimated useful lives generally are 14.5 years for machinery and equipment, 8 years for software, 30 years for land improvements, and 40 years for buildings.  Tooling generally is amortized over the expected life of a product program using a straight-line method.
Equity Method Investments
We use the equity method of accounting for our investments in entities over which we do not have control, but over whose operating and financial policies we are able to exercise significant influence. We assess an investment for potential impairment when a change in circumstance indicates its carrying value may not be recoverable.
Retirement Benefits
Defined benefit pension and OPEB plan obligations are remeasured at least annually as of December 31 based on the present value of projected future benefit payments for all participants for services rendered to date. The measurement of projected future benefits is dependent on the provisions of each specific plan, demographics of the group covered by the plan, and other key measurement assumptions. For plans that provide benefits dependent on salary assumptions, we include a projection of salary growth in our measurements. No assumption is made regarding any potential future changes to benefit provisions beyond those to which we are presently committed (e.g., in existing labor contracts).

Net periodic benefit costs, including service cost, interest cost, and expected return on assets, are determined using assumptions regarding the benefit obligation and the fair value of plan assets (where applicable) as of the beginning of each year. We have elected to use the fair value of plan assets to calculate the expected return on assets in net periodic benefit cost. The funded status of the benefit plans, which represents the difference between the benefit obligation and fair value of plan assets, is calculated on a plan-by-plan basis. The benefit obligation and related funded status are determined using assumptions as of the end of each year. Actuarial gains and losses resulting from plan remeasurement are recognized in net periodic benefit cost in the period of the remeasurement. The impact of a retroactive plan amendment is recorded in Accumulated other comprehensive income/(loss) and is amortized as a component of net periodic cost, generally over the remaining service period of the active employees. The service cost component is included in Cost of sales and Selling, administrative, and other expenses. Other components of net periodic benefit cost/(income) are included in Other income/(loss), net on our consolidated income statements.

A curtailment results from an event that significantly reduces the expected years of future service or eliminates the accrual of defined benefits for the future service of a significant number of employees. A curtailment gain is recorded when the employees who are entitled to a benefit terminate their employment or when a plan suspension or amendment that results in a curtailment gain is adopted. A curtailment loss is recorded when it becomes probable a curtailment loss will occur. We recognize settlement expense when the costs associated with all settlements during the year exceed the interest component of net periodic cost for the affected plan. Expense from curtailments and settlements is recorded in Other income/(loss), net.

Defined Benefit Pension Plans.  We have defined benefit pension plans covering hourly and salaried employees in the United States, Canada, the United Kingdom, Germany, and other locations. The largest portion of our worldwide obligation is associated with our U.S. plans. Virtually all of our worldwide defined benefit plans are closed to new participants.

In general, our defined benefit pension plans are funded (i.e., have restricted assets from which benefits are paid). Our unfunded defined benefit pension plans are treated on a “pay as you go” basis with benefit payments from Company cash. These unfunded plans primarily include certain plans in Germany and the U.S. defined benefit plans for senior management.

OPEB.  We have defined benefit OPEB plans, primarily certain health care and life insurance benefits, covering hourly and salaried employees in the United States, Canada, and other locations. The largest portion of our worldwide obligation is associated with our U.S. plans. Our OPEB plans are unfunded and the benefits are paid from Company cash.
Defined Contribution and Savings Plans. We also have defined contribution and savings plans for hourly and salaried employees in the United States and other locations. Company contributions to these plans are made from Company cash and are expensed as incurred.
Lease Commitments
We lease land, dealership facilities, offices, distribution centers, warehouses, and equipment under agreements with contractual periods ranging from less than one year to 40 years. Many of our leases contain one or more options to extend. In certain dealership lease agreements, we are the tenant and we sublease the site to a dealer. In the event the sublease is terminated, we have the option to terminate the head lease. We include options that we are reasonably certain to exercise in our evaluation of the lease term after considering all relevant economic and financial factors.

Leases that are economically similar to the purchase of an asset are classified as finance leases. The leased (“right-of-use”) assets in finance lease arrangements are reported in Net property on our consolidated balance sheets. Otherwise, the leases are classified as operating leases and reported in Other assets in the non-current assets section of our consolidated balance sheets. We also recognize in Net property “build-to-suit” arrangements during the construction period where we are involved in the construction or design of the asset and are considered the accounting owner. We do not recognize right-of-use assets and lease liabilities for leases with a term of 12 months or less. These lease payments are amortized to expense on a straight-line basis over the lease term. We have also entered into manufacturing contracts where Ford’s portion of the output is expected to be significant. As a result, there are embedded leases, and related liabilities, that are reported as part of our financial statements, typically upon commencement of production.
Separation of Nonlease Components
For the majority of our leases, we do not separate the non-lease components (e.g., maintenance and operating services) from the lease components to which they relate. Instead, non-lease components are included in the measurement of the lease liabilities. However, we do separate lease and non-lease components for contracts containing a significant service component (e.g., energy performance contracts). We calculate the initial lease liability as the present value of fixed payments not yet paid and variable payments that are based on a market rate or an index (e.g., CPI), measured at commencement. The majority of our leases are discounted using our incremental borrowing rate because the rate implicit in the lease is not readily determinable. All other variable payments are expensed as incurred.
Debt and Commitments
Our debt consists of short-term and long-term secured and unsecured debt securities and secured and unsecured borrowings from banks and other lenders.  Debt issuances are placed directly by us or through securities dealers or underwriters and are held by institutional and retail investors.  In addition, Ford Credit sponsors securitization programs that provide short-term and long-term asset-backed financing through institutional investors in the U.S. and international capital markets.

Debt is reported on our consolidated balance sheets at par value adjusted for unamortized discount or premium, unamortized issuance costs, and adjustments related to designated fair value hedging (see Note 19). Discounts, premiums, and costs directly related to the issuance of debt are capitalized and amortized over the life of the debt or to the put date and are recorded in interest expense using the effective interest method. Gains and losses on the extinguishment of debt are recorded in Other income/(loss), net.
Derivatives
In the normal course of business, our operations are exposed to global market risks, including the effect of changes in foreign currency exchange rates, certain commodity prices, and interest rates. To manage these risks, we enter into derivative contracts:

Foreign currency exchange contracts, including forwards, that are used to manage foreign exchange exposure
Commodity contracts, including forwards, that are used to manage commodity price risk
Interest rate contracts, including swaps, that are used to manage the effects of interest rate fluctuations
Cross-currency interest rate swap contracts that are used to manage foreign currency and interest rate exposures on foreign-denominated debt

Our derivatives are over-the-counter customized derivative transactions and are not exchange-traded. We review our hedging program, derivative positions, and overall risk management strategy on a regular basis.

Derivative Financial Instruments and Hedge Accounting. Derivative assets are reported in Other assets and derivative liabilities are reported in Payables and Other liabilities and deferred revenue.

We have elected to apply hedge accounting to certain derivatives. Derivatives that are designated in hedging relationships are evaluated for effectiveness using regression analysis at the time they are designated and throughout the hedge period. Some derivatives do not qualify for hedge accounting; for others, we elect not to apply hedge accounting.

Cash Flow Hedges. We have designated certain forward contracts as cash flow hedges of forecasted transactions with exposure to foreign currency exchange and commodity price risks.

Changes in the fair value of cash flow hedges are deferred in Accumulated other comprehensive income/(loss) and are recognized in Cost of sales when the hedged item affects earnings. Our policy is to de-designate foreign currency exchange cash flow hedges prior to the time forecasted transactions are recognized as assets or liabilities on our consolidated balance sheets and report subsequent changes in fair value through Cost of sales. If it becomes probable that the originally forecasted transaction will not occur, the related amount included in Accumulated other comprehensive income/(loss) is reclassified and recognized in earnings. The cash flows associated with hedges designated until maturity are reported in Net cash provided by/(used in) operating activities on our consolidated statements of cash flows. Our cash flow hedges mature within three years.

Fair Value Hedges. Our Ford Credit segment uses derivatives to reduce the risk of changes in the fair value of debt. We have designated certain receive-fixed, pay-float interest rate and cross-currency interest rate swaps as fair value hedges of fixed-rate debt. The risk being hedged is the risk of changes in the fair value of the hedged debt attributable to changes in the benchmark interest rate and foreign exchange. We report the change in fair value of the hedged debt related to the change in benchmark interest rate in Ford Credit debt and Ford Credit interest, operating, and other expenses. We report the change in fair value of the hedged debt related to foreign currency in Ford Credit debt and Other income/(loss), net. Net interest settlements and accruals and fair value changes on hedging instruments due to the benchmark interest rate change are reported in Ford Credit interest, operating, and other expenses. We report the change in fair value of the hedging instrument related to foreign currency in Other income/(loss), net. The cash flows associated with fair value hedges are reported in Net cash provided by/(used in) operating activities on our consolidated statements of cash flows. 

When a fair value hedge is de-designated, or when the derivative is terminated before maturity, the fair value adjustment to the hedged debt continues to be reported as part of the carrying value of the debt and is recognized in Ford Credit interest, operating, and other expenses over its remaining life.

Derivatives Not Designated as Hedging Instruments. For total Company excluding Ford Credit, we report changes in the fair value of derivatives not designated as hedging instruments through Cost of sales. Cash flows associated with non-designated or de-designated derivatives are reported in Net cash provided by/(used in) investing activities on our consolidated statements of cash flows.

Our Ford Credit segment reports the gains/(losses) on derivatives not designated as hedging instruments in Other income/(loss), net. Cash flows associated with non-designated or de-designated derivatives are reported in Net cash provided by/(used in) investing activities on our consolidated statements of cash flows.
  
NOTE 19.  DERIVATIVE FINANCIAL INSTRUMENTS AND HEDGING ACTIVITIES (Continued)

Normal Purchases and Normal Sales Classification. We have elected to apply the normal purchases and normal sales classification for physical supply contracts that are entered into for the purpose of procuring commodities to be used in production over a reasonable period in the normal course of our business.
Derivative assets and liabilities are reported on our consolidated balance sheets at fair value and are presented on a gross basis. The notional amounts of the derivative instruments do not necessarily represent amounts exchanged by the parties and are not a direct measure of our financial exposure. We also enter into master agreements with counterparties that may allow for netting of exposures in the event of default or breach of the counterparty agreement. Collateral represents cash received or paid under reciprocal arrangements that we have entered into with our derivative counterparties, which we do not use to offset our derivative assets and liabilities.
Costs Associated with Exit or Disposal Activities
We generally record costs associated with voluntary separations at the time of employee acceptance. We generally record costs associated with involuntary separation programs when management has approved the plan for separation, the affected employees are identified, and it is unlikely that actions required to complete the separation plan will change significantly. Costs associated with benefits that are contingent on the employee continuing to provide service are accrued over the required service period.

Company excluding Ford Credit
Employee separation actions and exit and disposal activities include employee separation costs, facility and other asset-related charges (e.g., impairment, accelerated depreciation), dealer and supplier payments, other statutory and contractual obligations, and other expenses, which are recorded in Cost of sales and Selling, administrative, and other expenses.
Variable Interest Entities
A VIE is an entity that either (i) has insufficient equity to finance its activities without additional subordinated financial support, or (ii) has equity investors who lack the characteristics of a controlling financial interest. We consolidate VIEs of which we are the primary beneficiary. We consider ourselves the primary beneficiary of a VIE when we have both the power to direct the activities that most significantly impact the entity’s economic performance and the obligation to absorb losses or the right to receive benefits from the entity that could potentially be significant to the VIE. Assets recognized as a result of consolidating these VIEs do not represent additional assets that could be used to satisfy claims against our general assets. Liabilities recognized as a result of consolidating these VIEs do not represent additional claims on our general assets; rather, they represent claims against the specific assets of the consolidated VIEs.

We have the power to direct the significant activities of an entity when our management has the ability to make key operating decisions, such as decisions regarding budgets, capital investment, manufacturing, or product development. For securitization entities, we have the power to direct significant activities when we have the ability to exercise discretion in the servicing of financial assets, issue additional debt, exercise a unilateral call option, add assets to revolving structures, or control investment decisions.
Certain of our affiliates are VIEs in which we are not the primary beneficiary. Our maximum exposure to any potential losses associated with these unconsolidated affiliates is limited to our equity investments, accounts receivable, loans, and guaranteesWe account for all securitization transactions as if they were secured financing and therefore the assets, liabilities, and related activity of these transactions are consolidated in our financial statements. See Note 18 for additional information on the accounting for asset-backed debt and the assets securing this debt.
Guarantees and Indemnifications Financial Guarantees. Financial guarantees and indemnifications are recorded at fair value at their inception. Subsequent to initial recognition, the guarantee liability is adjusted at each reporting period to reflect the current estimate of expected payments resulting from possible default events over the remaining life of the guarantee.Non-Financial Guarantees. Non-financial guarantees and indemnifications are recorded at fair value at their inception. We regularly review our performance risk under these arrangements, and in the event it becomes probable we will be required to perform under a guarantee or indemnity, the probable amount of payment is recorded.
Warranty and Field Service Actions

We accrue the estimated cost of both base warranty coverages and field service actions at the time of sale. We establish our estimate of base warranty obligations using a patterned estimation model, using historical information regarding the nature, frequency, and average cost of claims for each vehicle line by model year. We establish our estimates of field service action obligations using a patterned estimation model, using historical information regarding the nature, frequency, severity, and average cost of claims for each model year. In addition, from time to time, we issue extended warranties at our expense, the estimated cost of which is accrued at the time of issuance. Warranty and field service action obligations are reported in Other liabilities and deferred revenue. We reevaluate the adequacy of our accruals on a regular basis.

We recognize the benefit from a recovery of the costs associated with our warranty and field service actions when specifics of the recovery have been agreed with our supplier and the amount of recovery is virtually certain. Recoveries are reported in Trade and other receivables, net and Other assets.
Litigation and Claims
Litigation and Claims

Various legal actions, proceedings, and claims (generally, “matters”) are pending or may be instituted or asserted against us. These include, but are not limited to, matters arising out of alleged defects in our products; product warranties; governmental regulations relating to safety, emissions, and fuel economy or other matters; government incentives; tax matters, including trade and customs; alleged illegal acts resulting in fines or penalties; financial services; employment-related matters; dealer, supplier, and other contractual relationships; intellectual property rights; environmental matters; shareholder or investor matters; and financial reporting matters. Certain of the pending legal actions are, or purport to be, class actions. Some of the matters involve or may involve claims for compensatory, punitive, or antitrust or other treble damages that are significant, or demands for field service actions, environmental remediation programs, sanctions, loss of government incentives, assessments, or other relief, which, if granted, would require significant expenditures.

The extent of our financial exposure to these matters is difficult to estimate. Many matters do not specify a dollar amount for damages, and many others specify only a jurisdictional minimum. To the extent an amount is asserted, our historical experience suggests that in most instances the amount asserted is not a reliable indicator of the ultimate outcome.

We accrue for matters when losses are deemed probable and reasonably estimable. In evaluating matters for accrual and disclosure purposes, we take into consideration factors such as our historical experience with matters of a similar nature, the specific facts and circumstances asserted, the likelihood that we will prevail, and the severity of any potential loss. We reevaluate and update our accruals as matters progress over time.
For the majority of matters, which generally arise out of alleged defects in our products, we establish an accrual based on our extensive historical experience with similar matters. We do not believe there is a reasonably possible outcome materially in excess of our accrual for these matters. For the remaining matters, where our historical experience with similar matters is of more limited value (i.e., “non-pattern matters”), we evaluate the matters primarily based on the individual facts and circumstances. For non-pattern matters, we evaluate whether there is a reasonable possibility of a material loss in excess of any accrual that can be estimated.
As noted, the litigation process is subject to many uncertainties, and the outcome of individual matters is not predictable with assurance. Our assessments are based on our knowledge and experience, but the ultimate outcome of any matter could require payment substantially in excess of the amount that we have accrued and/or disclosed.
Segment Information
We report segment information consistent with the way our chief operating decision maker (“CODM”), our President and Chief Executive Officer, evaluates the operating results and performance of the Company. Accordingly, we analyze the results of our business through the following segments: Ford Blue, Ford Model e, Ford Pro, and Ford Credit.

Beginning January 1, 2025, the expenses and investments for emerging business initiatives in vehicle-adjacent market segments (previously the Ford Next segment) are reflected in the reportable segments that benefit from those expenses and investments or Corporate Other. Prior period amounts were adjusted retrospectively to reflect the change.

Below is a description of our reportable segments and other activities.

Ford Blue Segment

Ford Blue primarily includes the sale of Ford and Lincoln internal combustion engine (“ICE”) and hybrid (excluding extended range electric vehicles (“EREVs”)) vehicles, service parts, accessories, and digital services for retail customers, together with the associated costs of development, manufacture, and distribution of the vehicles, parts, accessories, and services. This segment focuses on developing Ford and Lincoln ICE and hybrid vehicles. Additionally, this segment provides hardware engineering and manufacturing capabilities to Ford Model e and manufactures vehicles on behalf of Ford Pro and, in certain cases, Ford Model e. Ford Blue also includes:
All sales for markets not presently in scope for Ford Model e or Ford Pro (as further described below)
In markets outside of the United States and Canada, sales to commercial, government, and rental customers of ICE and hybrid vehicles not considered core to Ford Pro
Sales of EVs, including EREVs, by our unconsolidated affiliates in China
All sales of vehicles manufactured and sold to other OEMs

Ford Model e Segment

Ford Model e primarily includes the sale of our EVs (including EREVs), service parts, accessories, and digital services for retail customers, together with the associated costs of development, manufacture, and distribution of the vehicles, parts, accessories, and services. This segment focuses on developing EV and digital vehicle technologies, as well as software development. Additionally, this segment provides software and connected vehicle technologies on behalf of the enterprise, and manufactures certain EVs, including for Ford Pro. Ford Model e operates in North America, Europe, and China. Ford Model e also includes EV and related sales not considered core to Ford Pro to commercial, government, and rental customers in Europe, China, and Mexico.

Ford Pro Segment

Ford Pro primarily includes the sale of Ford and Lincoln vehicles, service parts, accessories, and services for commercial, government, and rental customers. Included in this segment are sales of all core Ford Pro vehicles, such as Super Duty and the Transit range of vans in North America and Europe and all sales of Ranger in Europe. In the United States and Canada, Ford Pro also includes all vehicle sales to commercial, government, and rental customers. This segment focuses on selling ICE, hybrid, and electric vehicles, and providing digital and physical services to optimize and maintain fleets, including telematics and EV charging solutions. This segment reflects external sales of vehicles produced by Ford Blue and Ford Model e, and the costs (including intersegment markup) associated with acquiring vehicles for sale and providing services are reflected in this segment. Ford Pro operates in North America and Europe.

Ford Credit Segment

The Ford Credit segment is comprised of the Ford Credit business on a consolidated basis, which is primarily vehicle-related financing and leasing activities.
NOTE 25. SEGMENT INFORMATION (Continued)

Corporate Other

Corporate Other primarily includes corporate governance expenses, past service pension and OPEB income and expense, interest income (excluding Ford Credit interest income and interest earned on our extended service contract portfolio) and gains and losses from our cash, cash equivalents, and marketable securities, and foreign exchange derivatives gains and losses associated with intercompany lending. Corporate governance expenses are primarily administrative, delivering benefit on behalf of the global enterprise, that are not allocated to operating segments. These include expenses related to setting and directing global policy, providing oversight and stewardship, and promoting the Company’s interests. Corporate Other assets include: cash, cash equivalents, and marketable securities; tax related assets; defined benefit pension plan net assets; and other assets managed centrally.

Interest on Debt

Interest on Debt is presented as a separate reconciling item and consists of interest expense on Company debt excluding Ford Credit.

Special Items

Special items are presented as a separate reconciling item. They consist of (i) pension and OPEB remeasurement gains and losses, (ii) significant personnel expenses, supplier- and dealer-related costs, and facility-related charges stemming from our efforts to match production capacity and cost structure to market demand and changing model mix, and (iii) other items that we do not generally consider to be indicative of earnings from ongoing operating activities. Our management excludes these items from its review of the results of the operating segments for purposes of measuring segment profitability and allocating resources. We also report these special items separately to help investors track amounts related to these activities and to allow investors analyzing our results to identify certain infrequent significant items that they may wish to exclude when analyzing operating results.

CODM Evaluation of the Business

When we report segment earnings before interest and taxes (“Segment EBIT”) for each of the Ford Blue, Ford Model e, and Ford Pro segments, it consists of the earnings for the particular segment and does not include interest and taxes. Ford Credit segment earnings include interest and exclude taxes (“Segment EBT”). Each segment’s EBIT/EBT also excludes the results reported in Corporate Other and Special Items. For the Ford Blue, Ford Model e, and Ford Pro segments, our CODM reviews Segment EBIT and Segment EBIT margin, as well as market share, revenue, and wholesale volume to evaluate performance and allocate resources, predominately in the budgeting, planning, and forecasting processes. For Segment EBIT, our CODM reviews the year-over-year change in EBIT, sequential change in EBIT, and change in EBIT from internal forecasts/budgets. Revenue and certain of our costs, such as material costs, generally vary directly with changes in volume and mix of vehicles. As a result, our CODM reviews the EBIT impact driven by changes in volume and mix, the EBIT impact driven by changes in exchange, and the EBIT impact driven by changes in net pricing and cost categories at constant volume and mix and/or exchange. For the Ford Credit segment, our CODM reviews Segment EBT to evaluate performance and allocate resources. Expense information is provided to and reviewed by the CODM on a consolidated basis to evaluate cost efficiency and company level performance.
NOTE 25. SEGMENT INFORMATION (Continued)

Segment Revenue, Cost, and Asset Principles for Ford Blue, Ford Model e, and Ford Pro

External vehicle and digital services revenue is generally vehicle-specific and included in the segment responsible for the external vehicle sale. A majority of parts and accessories revenue and cost is attributed to customer sales channels or vehicle lines based on recent end customer sales and is included in the respective segment.

In the normal course of business, Ford Blue, Ford Model e, and Ford Pro transact between segments and cooperate to leverage synergies, including developing and manufacturing vehicles on behalf of another segment. When one segment produces a vehicle that is sold externally by another segment, an intersegment transaction occurs. The producing segment will report intersegment revenue to recoup the costs associated with the unit produced. This includes material cost, labor and overhead (including depreciation and amortization), inbound freight, and an intersegment markup. The intersegment markup amount is set to deliver a competitive return to the producing segment for its manufacturing and distribution service. Costs are reflected in the associated segment externally reporting the vehicle sale, as detailed in the table below:

Income Statement ElementsExamplesSegment Reporting
Costs specific to a particular vehicleBill of material cost and initial warranty accrualReported in the segment externally selling the vehicle
Costs identifiable by product lineManufacturing and logistics costs, depreciation & amortization expense, direct research & development costsTypically identifiable to the product line or production location. Reported in the segment externally selling the vehicle, based on relative volume
Shared costsSelling, general & administrative expense, and indirect/cross product line research & development costsTypically shared across all segments, generally based on relative volume. Certain costs clearly linked to a segment are reported in the specific segment
Intersegment markup for intersegment vehicle transactionsContract manufacturing and distribution feesReported in the segment externally selling the vehicle, for each applicable vehicle transaction

Assets are reported in each segment, aligned to the appropriate operational responsibility. Manufacturing assets, e.g., our plants and the machinery and equipment therein, are included in our Ford Blue and Ford Model e segments. Manufacturing assets producing only, or primarily, EVs and related components are reflected in Ford Model e. Manufacturing assets that support the production of ICE and hybrid vehicles, including those producing ICE and electric vehicles in the same facility, are included in Ford Blue. Company-owned vendor tooling dedicated to producing EV parts is reported in Ford Model e. Purchased regulatory credit compliance assets are reported in Ford Blue. There are no Ford manufacturing, Company-owned vendor tooling, or regulatory credit compliance assets reported in Ford Pro. Depreciation and amortization expense is reflected on the basis of production volume. Regulatory compliance credit expense is allocated by vehicle line between the Ford Blue and Ford Pro segments. Regardless of the segment reporting the asset, the related expenses are reported in the segment that reports the external vehicle sale.

Equity in net income/(loss) of affiliated companies is included in Income/(Loss) before income taxes, based primarily on which segment the entity supports or has the majority of the entity’s purchases or sales. The table below shows the segment reporting for our most significant unconsolidated entities:

Ford BlueFord Model eFord Pro
∘ Changan Ford Automobile Corporation, Ltd. (“CAF”)
∘ BlueOval SK, LLC (“BOSK”)
∘ Ford Otomotiv Sanayi Anonim Sirketi (“Ford Otosan”)
∘ Jiangling Motors Corporation, Ltd. (“JMC”)
∘ AutoAlliance (Thailand) Co., Ltd. (“AAT”)
v3.25.4
PRESENTATION (Tables)
12 Months Ended
Dec. 31, 2025
Organization, Consolidation and Presentation of Financial Statements [Abstract]  
Schedule of Related Party Transaction Impacting Balance Sheet Additional detail regarding certain of those transactions is below (in billions):
 December 31, 2024December 31, 2025
Balance Sheet
Trade and other receivables (a)$8.2 $7.1 
Unearned interest supplements and residual support (b)(6.5)(6.8)
Other (c)2.2 2.2 
__________
(a)Ford Blue, Ford Model e, and Ford Pro receivables (generated primarily from vehicle and parts sales to third parties) sold to Ford Credit.  
(b)Ford Blue, Ford Model e, and Ford Pro pay amounts to Ford Credit at the point of retail financing or lease origination, which represent interest supplements and residual support.
(c)Includes a sale-leaseback agreement between Ford Blue and Ford Credit relating primarily to vehicles that we lease to our employees.
v3.25.4
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)
12 Months Ended
Dec. 31, 2025
Accounting Policies [Abstract]  
Schedule of Supplier Finance Program
The rollforward of SCF obligations for the years ended December 31 was as follows (in millions):
20242025
Outstanding at the beginning of the year$220 $172 
Invoices received during the year1,522 1,264 
Invoices settled during the year(1,570)(1,288)
Outstanding at the end of the year$172 $148 
Schedule of Other Costs Engineering, research, development, and advertising expenses for the years ended December 31 were as follows (in billions):
 202320242025
Engineering, research, and development$8.2 $8.0 $9.4 
Advertising2.5 2.8 2.7 
v3.25.4
REVENUE (Tables)
12 Months Ended
Dec. 31, 2025
Revenue from Contract with Customer [Abstract]  
Schedule of Disaggregation of Revenue
The following tables disaggregate our revenue by major source for the years ended December 31 (in millions):
2023
Company excluding Ford CreditFord CreditConsolidated
Vehicles, parts, and accessories$161,052 $— $161,052 
Used vehicles1,873 — 1,873 
Services and other revenue (a)2,797 105 2,902 
Revenues from sales and services
165,722 105 165,827 
Leasing income179 4,105 4,284 
Financing income— 5,980 5,980 
Insurance income— 100 100 
Total revenues$165,901 $10,290 $176,191 
2024
Company excluding Ford CreditFord CreditConsolidated
Vehicles, parts, and accessories$167,218 $— $167,218 
Used vehicles2,175 — 2,175 
Services and other revenue (a)3,099 104 3,203 
Revenues from sales and services
172,492 104 172,596 
Leasing income214 4,217 4,431 
Financing income— 7,819 7,819 
Insurance income— 146 146 
Total revenues$172,706 $12,286 $184,992 
2025
Company excluding Ford CreditFord CreditConsolidated
Vehicles, parts, and accessories$167,310 $— $167,310 
Used vehicles2,853 — 2,853 
Services and other revenue (a)3,506 80 3,586 
Revenues from sales and services
173,669 80 173,749 
Leasing income327 4,816 5,143 
Financing income— 8,211 8,211 
Insurance income— 164 164 
Total revenues$173,996 $13,271 $187,267 
__________
(a)Includes extended service contract revenue.
v3.25.4
OTHER INCOME/(LOSS) (Tables)
12 Months Ended
Dec. 31, 2025
Other Income and Expenses [Abstract]  
Schedule of Other Income (Loss)
The amounts included in Other income/(loss), net for the years ended December 31 were as follows (in millions):
 202320242025
Net periodic pension and OPEB income/(cost), excluding service cost (Note 16)
$(2,494)$411 $(633)
Investment-related interest income1,567 1,540 1,490 
Interest income/(expense) on income taxes
(16)(21)(79)
Realized and unrealized gains/(losses) on cash equivalents, marketable securities, and other investments(205)(42)346 
Gains/(Losses) on changes in investments in affiliates (Note 20 and Note 21)
78 
Royalty income477 503 456 
Other59 (18)157 
Total$(603)$2,451 $1,746 
v3.25.4
SHARE-BASED COMPENSATION (Tables)
12 Months Ended
Dec. 31, 2025
Share-Based Payment Arrangement [Abstract]  
Schedule of Fair Value of Vested RSUs and RSSs as well as the Compensation Cost
The fair value of vested RSUs and RSSs as well as the compensation cost for the years ended December 31 were as follows (in millions):
 202320242025
Fair value of vested shares$303 $522 $545 
Compensation cost (a)356 411 418 
__________
(a)    Net of tax benefit of $104 million, $100 million, and $92 million in 2023, 2024, and 2025, respectively.
Schedule of Inputs and Assumptions used to Calculate the Fair Value at Grant Date Inputs and assumptions used to calculate the fair value at grant date through a Monte Carlo simulation were as follows:
 202320242025
Fair value per stock award$18.57 $18.50 $11.58 
Grant date stock price13.08 12.74 9.12 
Assumptions:
Ford’s stock price expected volatility (a)49.5 %41.9 %39.2 %
Expected average volatility of peer companies (a)49.6 40.7 41.2 
Risk-free interest rate4.57 4.43 3.94 
__________
(a)Expected volatility based on three years of daily closing share price changes ending on the grant date.
Schedule of Activity for RSUs and RSSs
During 2025, activity for RSUs and RSSs was as follows (in millions, except for weighted-average fair value):
 SharesWeighted-
Average
Fair Value
Outstanding, beginning of year95.7 $13.44 
Granted (a)56.2 10.54 
Vested (a)(39.6)13.76 
Forfeited(8.1)13.73 
Outstanding, end of year (b)104.2 12.04 
__________
(a)Includes shares awarded to non-employee directors.
(b)Excludes 1,436,600 non-employee director shares that were vested but unissued at December 31, 2025.
v3.25.4
INCOME TAXES (Tables)
12 Months Ended
Dec. 31, 2025
Income Tax Disclosure [Abstract]  
Schedule of Income Taxes Excluding Other Comprehensive Income/(Loss), and Equity in Net
The components of income taxes excluding other comprehensive income/(loss) and equity in net results of affiliated companies accounted for after-tax for the years ended December 31 were as follows (in millions):
 202320242025
Income/(Loss) before income taxes   
U.S.$3,395 $3,424 $(11,550)
Non-U.S.572 3,809 (280)
Total$3,967 $7,233 $(11,830)
Provision for/(Benefit from) income taxes 
Current 
Federal$62 $78 $71 
Non-U.S.948 791 701 
State and local229 107 99 
Total current1,239 976 871 
Deferred 
Federal(413)25 (1,405)
Non-U.S.(1,149)303 (2,630)
State and local(39)35 (504)
Total deferred(1,601)363 (4,539)
Total$(362)$1,339 $(3,668)
Schedule of Effective Income Tax Rate Reconciliation
The reconciliation of the Company’s effective tax rate for the years ended December 31 were as follows:

Reconciliation of the Company’s effective tax rate20232024
U.S. federal statutory tax21.0 %21.0 %
Non-U.S. tax rate differential(3.4)2.9 
U.S. state and local taxes1.9 1.7 
General business credits(15.9)(5.9)
Dispositions and restructurings (a)(14.7)— 
U.S. tax on non-U.S. earnings7.7 (0.2)
Prior year settlements and claims1.2 0.1 
Tax incentives(3.9)(2.2)
Enacted change in tax laws0.1 0.4 
Valuation allowances(0.7)(1.0)
Other(2.4)1.7 
Effective tax rate(9.1)%18.5 %
__________
(a)2023 includes benefits of $610 million associated with legal entity restructuring within our leasing operations and China.
NOTE 7. INCOME TAXES (Continued)

 2025
Reconciliation of the Company’s provision for/(benefit from) income taxes and effective tax rateAmountPercent
U.S. federal statutory tax$(2,484)21.0 %
Federal
Effect of cross-border tax laws (a)
Flow-through operations1,313 (11.1)
Other(46)0.4 
Tax Credits
Research and development(341)2.9 
Changes in valuation allowances(0.1)
Nontaxable or nondeductible items23 (0.2)
Other18 (0.2)
U.S. state and local taxes (b)(321)2.7 
Foreign
Brazil
Change in valuation allowances(2,809)23.7 
Other145 (1.2)
Germany
Effect of changes in tax laws or rates592 (5.0)
Other82 (0.7)
India
Change in valuation allowances(362)3.1 
Other13 (0.1)
Mexico
Non-U.S. tax rate differential(128)1.1 
Other18 (0.2)
Other foreign tax effects80 (0.6)
Changes in unrecognized tax benefits532 (4.5)
Total$(3,668)31.0 %
__________
(a)    Includes the impact of foreign tax credits.
(b)    For the year ended December 31, 2025, the majority of taxes were incurred in California; New Jersey; Louisville, Kentucky; Michigan; Wisconsin; Illinois; and Maryland.
Schedule of Cash Paid for Income Taxes, Net of Refunds
Cash paid for income taxes, net of refunds, for the year ended December 31, 2025, were as follows (in millions):
2025
Cash paid for income taxes, net of refunds
U.S. federal$52 
U.S. state and local42 
Foreign
Mexico158 
Other (a)370 
Total$622 
__________
(a)    Includes payments to numerous jurisdictions that are individually insignificant.
Supplemental cash flow information related to leases for the years ended December 31 was as follows (in millions):
202320242025
Cash paid for amounts included in the measurement of lease liabilities
Operating cash flows from operating leases$581 $663 $751 
Operating cash flows from finance leases32 39 46 
Financing cash flows from finance leases91 110 135 
Right-of-use assets obtained in exchange for lease liabilities
Operating leases$889 $1,051 $723 
Finance leases165 286 185 
Schedule of Deferred Tax Assets and Liabilities
The components of deferred tax assets and liabilities at December 31 were as follows (in millions):
 20242025
Deferred tax assets  
Net operating loss carryforwards$7,458 $7,196 
Tax credit carryforwards7,993 7,500 
Research expenditures4,873 5,184 
Dealer and dealers’ customer allowances and claims3,498 4,088 
Employee benefit plans2,010 1,906 
Other foreign deferred tax assets2,691 3,418 
All other1,995 3,031 
Total gross deferred tax assets30,518 32,323 
Less: Valuation allowances(3,856)(628)
Total net deferred tax assets26,662 31,695 
Deferred tax liabilities
Leasing transactions3,523 2,718 
Depreciation and amortization (excluding leasing transactions)3,590 1,855 
Flow-through operations891 2,370 
Other foreign deferred tax liabilities1,381 2,066 
All other1,976 2,087 
Total deferred tax liabilities11,361 11,096 
Net deferred tax assets$15,301 $20,599 
Schedule of Unrecognized Tax Benefits
A reconciliation of the amount of unrecognized tax benefits for the years ended December 31 were as follows (in millions):
 20242025
Beginning balance$2,913 $2,540 
Increase – tax positions in prior periods512 506 
Increase – tax positions in current period11 
Decrease – tax positions in prior periods(775)(350)
Settlements(13)(7)
Lapse of statute of limitations(5)(3)
Foreign currency translation adjustment(103)147 
Ending balance$2,540 $2,841 
v3.25.4
CAPITAL STOCK AND EARNINGS/(LOSS) PER SHARE (Tables)
12 Months Ended
Dec. 31, 2025
Earnings Per Share [Abstract]  
Schedule of Basic and Diluted Income/(Loss) per Share
Basic and diluted income/(loss) per share were calculated using the following (in millions):
 202320242025
Net income/(loss) attributable to Ford Motor Company$4,347 $5,879 $(8,182)
Basic and Diluted Shares
Basic shares (average shares outstanding)3,998 3,978 3,979 
Net dilutive options, unvested RSUs, unvested RSSs, and convertible debt (a)43 43 — 
Diluted shares4,041 4,021 3,979 
__________
(a)    In 2025, there were 56 million shares excluded from the calculation of diluted earnings/(loss) per share due to their anti-dilutive effect.
v3.25.4
CASH, CASH EQUIVALENTS, AND MARKETABLE SECURITIES (Tables)
12 Months Ended
Dec. 31, 2025
Cash and Cash Equivalents [Abstract]  
Schedule of Fair Values for Cash, Cash Equivalents, and Marketable Securities
The fair values of cash, cash equivalents, and marketable securities were as follows (in millions):
December 31, 2024
 Fair Value LevelCompany excluding Ford CreditFord CreditConsolidated
Cash and cash equivalents  
U.S. government1$1,099 $854 $1,953 
U.S. government agencies22,529 400 2,929 
Non-U.S. government and agencies21,073 370 1,443 
Corporate debt2659 339 998 
Total marketable securities classified as cash equivalents
5,360 1,963 7,323 
Cash, time deposits, and money market funds8,303 7,309 15,612 
Total cash and cash equivalents$13,663 $9,272 $22,935 
 
Marketable securities
U.S. government1$3,530 $185 $3,715 
U.S. government agencies21,691 — 1,691 
Non-U.S. government and agencies22,272 79 2,351 
Corporate debt26,676 252 6,928 
Equities122 — 22 
Other marketable securities2516 190 706 
Total marketable securities$14,707 $706 $15,413 
Restricted cash$120 $88 $208 
Cash, cash equivalents, and restricted cash - held-for-sale (Note 21)
$47 $— $47 
December 31, 2025
Fair Value
 Level
Company excluding Ford CreditFord CreditConsolidated
Cash and cash equivalents
U.S. government1$1,649 $70 $1,719 
U.S. government agencies2610 400 1,010 
Non-U.S. government and agencies21,300 1,082 2,382 
Corporate debt21,404 780 2,184 
Total marketable securities classified as cash equivalents
4,963 2,332 7,295 
Cash, time deposits, and money market funds9,123 6,938 16,061 
Total cash and cash equivalents$14,086 $9,270 $23,356 
 
Marketable securities
U.S. government1$3,817 $224 $4,041 
U.S. government agencies21,319 — 1,319 
Non-U.S. government and agencies22,043 91 2,134 
Corporate debt26,755 269 7,024 
Equities1— — — 
Other marketable securities2413 200 613 
Total marketable securities$14,347 $784 $15,131 
Restricted cash$251 $107 $358 
Cash, cash equivalents, and restricted cash - held-for-sale (Note 21)
$36 $— $36 
Schedule of Debt Securities, Available-For-Sale
The cash equivalents and marketable securities accounted for as available-for-sale (“AFS”) securities were as follows (in millions):
December 31, 2024
Fair Value of Securities with
Contractual Maturities
 Amortized CostGross Unrealized GainsGross Unrealized LossesFair ValueWithin 1 YearAfter 1 Year through 5 YearsAfter 5 Years
Company excluding Ford Credit  
U.S. government$3,476 $$(27)$3,450 $282 $3,168 $— 
U.S. government agencies1,755 (30)1,726 697 1,010 19 
Non-U.S. government and agencies2,039 (39)2,001 559 1,429 13 
Corporate debt7,295 35 (21)7,309 2,272 5,033 
Other marketable securities486 (1)488 — 411 77 
Total
$15,051 $41 $(118)$14,974 $3,810 $11,051 $113 
December 31, 2025
Fair Value of Securities with
Contractual Maturities
Amortized CostGross Unrealized GainsGross Unrealized LossesFair ValueWithin 1 YearAfter 1 Year through 5 YearsAfter 5 Years
Company excluding Ford Credit
U.S. government$3,724 $25 $(2)$3,747 $356 $3,391 $— 
U.S. government agencies1,358 (8)1,356 460 892 
Non-U.S. government and agencies1,958 12 (8)1,962 553 1,400 
Corporate debt8,065 65 (1)8,129 2,925 5,200 
Other marketable securities
385 — 388 357 29 
Total
$15,490 $111 $(19)$15,582 $4,296 $11,240 $46 

Sales proceeds and gross realized gains/losses from the sale of AFS securities for the years ended December 31 were as follows (in millions):
202320242025
Company excluding Ford Credit
Sales proceeds$3,140 $11,026 $6,150 
Gross realized gains17 24 
Gross realized losses37 28 
Schedule Cash, Cash Equivalents, and Restricted Cash
Cash, cash equivalents, and restricted cash as reported on our consolidated statements of cash flows were as follows (in millions):
December 31,
2024
December 31,
2025
Cash and cash equivalents$22,935 $23,356 
Restricted cash (a)208 358 
Cash, cash equivalents, and restricted cash - held-for-sale (Note 21)
47 36 
Total cash, cash equivalents, and restricted cash$23,190 $23,750 
__________
(a)Included in Other assets in the non-current assets section of our consolidated balance sheets.
v3.25.4
FORD CREDIT FINANCE RECEIVABLES AND ALLOWANCE FOR CREDIT LOSSES (Tables)
12 Months Ended
Dec. 31, 2025
Receivables [Abstract]  
Schedule of Net Finance Receivables
Ford Credit finance receivables, net at December 31 were as follows (in millions):
 20242025
Consumer  
Retail installment contracts, gross$79,459 $80,467 
Finance leases, gross8,357 9,274 
Retail financing, gross87,816 89,741 
Unearned interest supplements(4,598)(4,486)
Consumer finance receivables83,218 85,255 
Non-Consumer 
Dealer financing29,282 26,235 
Non-Consumer finance receivables29,282 26,235 
Total recorded investment$112,500 $111,490 
Recorded investment in finance receivables$112,500 $111,490 
Allowance for credit losses(864)(911)
Total finance receivables, net$111,636 $110,579 
Current portion$51,850 $49,130 
Non-current portion59,786 61,449 
Total finance receivables, net$111,636 $110,579 
Net finance receivables subject to fair value (a)$103,755 $101,822 
Fair value (b)103,231 102,499 
__________
(a)Net finance receivables subject to fair value exclude finance leases.
(b)The fair value of finance receivables is categorized within Level 3 of the fair value hierarchy.
Schedule of Contractual Amount Due on Financing Lease Maturity
The amounts contractually due on Ford Credit’s finance leases at December 31 were as follows (in millions):
 2025
2026$2,089 
20271,975 
20281,724 
20291,068 
2030148 
Thereafter
Total future cash payments7,010 
Less: Present value discount602 
Finance lease receivables$6,408 
Schedule of Finance Lease Receivables to Finance Leases, Gross and Finance Leases, Net
The reconciliation from finance lease receivables to finance leases, gross and finance leases, net at December 31 is as follows (in millions):
 20242025
Finance lease receivables$5,367 $6,408 
Unguaranteed residual assets2,883 2,738 
Initial direct costs107 128 
Finance leases, gross8,357 9,274 
Unearned interest supplements from Ford and affiliated companies(437)(470)
Allowance for credit losses(39)(47)
Finance leases, net$7,881 $8,757 
Schedule of Credit Quality Analysis of Consumer Receivables
The credit quality analysis of consumer receivables at December 31, 2024 and gross charge-offs during the year ended December 31, 2024 were as follows (in millions):
Amortized Cost Basis by Origination Year
Prior to 202020202021202220232024TotalPercent
Consumer
31 - 60 days past due$43 $93 $104 $187 $242 $203 $872 1.0 %
Greater than 60 days past due15 27 35 57 82 59 275 0.4 
Total past due58 120 139 244 324 262 1,147 1.4 
Current788 3,162 5,458 12,275 24,153 36,235 82,071 98.6 
Total$846 $3,282 $5,597 $12,519 $24,477 $36,497 $83,218 100.0 %
Gross charge-offs$46 $58 $71 $152 $191 $50 $568 

The credit quality analysis of consumer receivables at December 31, 2025 and gross charge-offs during the year ended December 31, 2025 were as follows (in millions):
Amortized Cost Basis by Origination Year
Prior to 202120212022202320242025TotalPercent
Consumer
31 - 60 days past due$61 $65 $139 $228 $275 $166 $934 1.1 %
Greater than 60 days past due21 24 51 75 89 60 320 0.4 
Total past due82 89 190 303 364 226 1,254 1.5 
Current1,139 2,206 6,290 15,071 26,716 32,579 84,001 98.5 
Total$1,221 $2,295 $6,480 $15,374 $27,080 $32,805 $85,255 100.0 %
Gross charge-offs$54 $54 $124 $187 $205 $42 $666 
Schedule of Credit Quality Analysis of Dealer Financing Receivables
The credit quality analysis of dealer financing receivables at December 31, 2024 and gross charge-offs during the year ended December 31, 2024 were as follows (in millions):
Amortized Cost Basis by Origination YearWholesale Loans
Dealer Loans
Prior to 202020202021202220232024TotalTotalPercent
Group I$270 $63 $97 $47 $217 $245 $939 $25,257 $26,196 89.4 %
Group II13 — 28 31 76 2,494 2,570 8.8 
Group III— — — 462 469 1.6 
Group IV— — — — — 46 47 0.2 
Total (a)
$283 $63 $102 $48 $246 $281 $1,023 $28,259 $29,282 100.0 %
Gross charge-offs$$— $— $— $— $— $$$
__________
(a)Total past due dealer financing receivables at December 31, 2024 were $8 million.

The credit quality analysis of dealer financing receivables at December 31, 2025 and gross charge-offs during the year ended December 31, 2025 were as follows (in millions):
Amortized Cost Basis by Origination YearWholesale Loans
Dealer Loans
Prior to 202120212022202320242025TotalTotalPercent
Group I$269 $68 $31 $149 $78 $268 $863 $20,608 $21,471 81.8 %
Group II25 33 46 44 160 3,979 4,139 15.8 
Group III— — 11 15 584 599 2.3 
Group IV— — — — — 24 26 0.1 
Total (a)
$295 $76 $35 $184 $125 $325 $1,040 $25,195 $26,235 100.0 %
Gross charge-offs$— $— $— $$— $— $$10 $11 
__________
(a)Total past due dealer financing receivables at December 31, 2025 were $8 million.
Schedule of Allowance for Credit Losses Related to Finance Receivables
An analysis of the allowance for credit losses related to finance receivables for the years ended December 31 was as follows (in millions):
2024
 ConsumerNon-ConsumerTotal
Allowance for credit losses
Beginning balance$879 $$882 
Charge-offs(568)(7)(575)
Recoveries160 163 
Provision for credit losses412 417 
Other (a)(23)— (23)
Ending balance$860 $$864 
2025
 ConsumerNon-ConsumerTotal
Allowance for credit losses   
Beginning balance$860 $$864 
Charge-offs(666)(11)(677)
Recoveries177 180 
Provision for credit losses516 12 528 
Other (a)15 16 
Ending balance$902 $$911 
__________
(a)Primarily represents amounts related to foreign currency translation adjustments.
v3.25.4
INVENTORIES (Tables)
12 Months Ended
Dec. 31, 2025
Inventory Disclosure [Abstract]  
Schedule of Inventories Inventories at December 31 were as follows (in millions):
 20242025
Raw materials, work-in-process, and supplies$5,394 $6,020 
Finished products9,557 9,265 
Total inventories
$14,951 $15,285 
v3.25.4
NET INVESTMENT IN OPERATING LEASES (Tables)
12 Months Ended
Dec. 31, 2025
Leases [Abstract]  
Schedule of Net Investment in Operating Leases
The net investment in operating leases at December 31 was as follows (in millions):
 20242025
Company excluding Ford Credit
Vehicles, net of depreciation$1,258 $2,038 
Ford Credit Segment
Vehicles, at cost (a)25,424 30,639 
Accumulated depreciation(3,735)(4,137)
Total Ford Credit Segment21,689 26,502 
Total$22,947 $28,540 
__________
(a)Includes Ford Credit’s operating lease assets of $13.3 billion and $13.6 billion at December 31, 2024 and 2025, respectively, that have been included in securitization transactions.  These net investments in operating leases are available only for payment of the debt or other obligations issued or arising in the securitization transactions; they are not available to pay other obligations or the claims of other creditors.
Schedule of Operating Lease Depreciation Expense Operating lease depreciation expense for the years ended December 31 was as follows (in millions):
 202320242025
Operating lease depreciation expense$2,309 $2,482 $2,522 
Schedule of Amounts Contractually Due on Operating Leases
The amounts contractually due on operating leases at December 31, 2025 were as follows (in millions):
 20262027202820292030Total
Operating lease payments$4,541 $3,181 $1,586 $404 $20 $9,732 
v3.25.4
NET PROPERTY (Tables)
12 Months Ended
Dec. 31, 2025
Property, Plant and Equipment [Abstract]  
Schedule of Net Property and Property-Related Expenses, Excluding Net Investment in Operating Leases
Net property at December 31 was as follows (in millions):
20242025
Land$360 $408 
Buildings and land improvements13,912 15,305 
Machinery, equipment, and other40,765 41,056 
Software5,694 6,017 
Construction in progress6,240 4,094 
Total land, plant and equipment, and other66,971 66,880 
Accumulated depreciation(33,525)(36,305)
Net land, plant and equipment, and other33,446 30,575 
Tooling, net of amortization8,482 6,713 
Total$41,928 $37,288 

Property-related expenses, excluding net investment in operating leases, for the years ended December 31 were as follows (in millions):
 202320242025
Depreciation and other amortization (a)$3,041 $3,067 $10,254 
Tooling amortization (a) 2,340 2,018 3,198 
Total$5,381 $5,085 $13,452 
Maintenance and rearrangement$1,909 $1,919 $2,137 
__________
(a)Included in 2025 is our impairment of long-lived assets, which is reported as part of Cost of sales.
v3.25.4
EQUITY IN NET ASSETS OF AFFILIATED COMPANIES (Tables)
12 Months Ended
Dec. 31, 2025
Equity Method Investments and Joint Ventures [Abstract]  
Schedule of Equity Method Investments
Our carrying value and ownership percentages of our equity method investments at December 31 were as follows (in millions, except percentages):
 Investment BalanceOwnership Percentage
202420252025
Ford Otomotiv Sanayi Anonim Sirketi$1,028 $1,156 41 %
Jiangling Motors Corporation, Limited521 574 32 
AutoAlliance (Thailand) Co., Ltd.339 381 50 
Changan Ford Automobile Corporation, Limited356 250 50 
Ionity Holding GmbH & Co. KG114 117 15 
FFS Finance South Africa (Pty) Limited76 66 50 
RouteOne, LLC50 56 30 
BlueOval SK, LLC (a)4,154 — 50 
Other183 153 Various
Total$6,821 $2,753 
__________
(a)Our share of BlueOval SK, LLC (“BOSK”) losses for 2025 was $1.8 billion, which included our share ($1.4 billion) of BOSK’s long-lived asset impairment charges. After recognizing our share of BOSK’s losses, we fully impaired the remaining balance of our investment in the fourth quarter of 2025. See Note 23 for more information.
An aggregate summary of the balance sheets and income statements of our equity method investees, on a standalone basis, as reported by those investees at December 31 is below (in millions). Our investment in each equity method investee is reported in Equity in net assets of affiliated companies, and our proportionate share of each of the entities’ income/(loss) is reported in Equity in net income/(loss) of affiliated companies.

Summarized Balance Sheet20242025
Current assets$11,965 $13,939 
Non-current assets22,603 24,552 
Total assets$34,568 $38,491 
Current liabilities$10,653 $12,375 
Non-current liabilities11,635 15,702 
Total liabilities$22,288 $28,077 
Equity attributable to noncontrolling interests$113 $65 

For the years ended December 31,
Summarized Income Statement202320242025
Total revenue$31,052 $34,025 $35,615 
Income/(Loss) before income taxes (a)991 1,315 (2,173)
Net income/(loss) (a)1,207 1,582 (2,236)
Net income/(loss) attributable to noncontrolling interests(63)(37)(48)
__________
(a)2025 results reflect BOSK’s losses, which included BOSK’s long-lived asset impairment charges, offset partially by the net income/(loss) of our other equity method investees. See Note 23 for more information on our investment in BOSK.
Transactions with equity method investees reported for the years ended or at December 31 were as follows (in millions):
Income Statement202320242025
Sales $5,237 $6,049 $7,166 
Purchases 13,457 16,629 19,658 
Royalty income329 363 309 
Balance Sheet20242025
Receivables$1,149 $1,214 
Payables1,758 2,206 
v3.25.4
OTHER LIABILITIES AND DEFERRED REVENUE (Tables)
12 Months Ended
Dec. 31, 2025
Other Liabilities [Abstract]  
Schedule of Other Liabilities and Deferred Revenue
Other liabilities and deferred revenue at December 31 were as follows (in millions):
 20242025
Current  
Dealer and dealers’ customer allowances and claims$14,140 $15,293 
Deferred revenue3,331 4,489 
Employee benefit plans2,457 3,507 
Accrued interest1,346 1,453 
Operating lease liabilities558 567 
OPEB335 331 
Pension215 228 
Other (a)5,400 5,911 
Total current other liabilities and deferred revenue$27,782 $31,779 
Non-current  
Dealer and dealers’ customer allowances and claims$9,836 $12,136 
Deferred revenue4,910 5,360 
OPEB4,080 4,031 
Pension4,470 3,701 
Operating lease liabilities1,782 1,835 
Employee benefit plans806 792 
Other (b)2,948 3,047 
Total non-current other liabilities and deferred revenue$28,832 $30,902 
__________
(a)    Includes current derivative liabilities of $1.0 billion and $0.5 billion at December 31, 2024 and 2025, respectively (see Note 19).
(b)    Includes non-current derivative liabilities of $0.9 billion and $0.5 billion at December 31, 2024 and 2025, respectively (see Note 19).
v3.25.4
RETIREMENT BENEFITS (Tables)
12 Months Ended
Dec. 31, 2025
Retirement Benefits [Abstract]  
Schedule of Assumptions used to Determine Benefit Obligation and Net Periodic Benefit Cost/(Income)
The assumptions used to determine benefit obligation and net periodic benefit cost/(income) were as follows:
 20242025
 Pension BenefitsOPEBPension BenefitsOPEB
 U.S. PlansNon-U.S. PlansWorldwideU.S. PlansNon-U.S. PlansWorldwide
Weighted Average Assumptions at December 31
      
Discount rate5.65 %4.51 %5.46 %5.34 %4.80 %5.27 %
Average rate of increase in compensation3.80 3.52 3.80 3.80 3.27 3.70 
Weighted Average Assumptions Used to Determine Net Benefit Cost for the Year Ended December 31
  
Discount rate - Service cost5.25 %3.92 %5.28 %5.83 %4.60 %5.73 %
Effective interest rate on benefit obligation5.02 4.01 5.02 5.35 4.36 5.14 
Expected long-term rate of return on assets5.93 4.53 — 6.37 5.23 — 
Average rate of increase in compensation4.05 3.54 3.98 3.80 3.52 3.80 
Schedule Pre-Tax Net Periodic Benefit Cost/(Income)
The pre-tax net periodic benefit cost/(income) for our defined benefit pension and OPEB plans for the years ended December 31 was as follows (in millions):
 202320242025
 Pension BenefitsOPEBPension BenefitsOPEBPension BenefitsOPEB
 U.S. PlansNon-U.S. PlansWorldwideU.S. PlansNon-U.S. PlansWorldwideU.S. PlansNon-U.S. PlansWorldwide
Service cost$292 $245 $21 $288 $248 $24 $209 $199 $21 
Interest cost1,641 965 231 1,581 938 226 1,571 949 220 
Expected return on assets(1,897)(890)— (1,817)(1,019)— (1,826)(1,156)— 
Amortization of prior service costs/(credits)
— 22 92 25 10 88 25 
Net remeasurement (gain)/loss841 932 286 444 (1,019)(112)308 308 (19)
Separation costs/other20 261 22 111 — 30 120 — 
Settlements and curtailments
69 — 129 (22)— — — 
Net periodic benefit cost/(income)$966 $1,544 $542 $739 $(738)$148 $380 $451 $231 
Schedule of Year-End Status of Plans
The year-end status of these plans was as follows (in millions):
 20242025
 Pension BenefitsOPEBPension BenefitsOPEB
 U.S. PlansNon-U.S. PlansWorldwideU.S. PlansNon-U.S. PlansWorldwide
Change in Benefit Obligation     
Benefit obligation at January 1$32,676 $24,004 $4,696 $30,555 $21,245 $4,415 
Service cost288 248 24 209 199 21 
Interest cost1,581 938 226 1,571 949 220 
Amendments— — — — — — 
Separation costs/other(19)103 — 30 94 — 
Curtailments87 (22)— — — 
Settlements(8)(6)— — — — 
Plan participant contributions15 — 16 — 
Benefits paid(2,706)(1,416)(324)(2,851)(1,362)(331)
Foreign exchange translation— (989)(95)— 1,970 56 
Actuarial (gain)/loss(1,359)(1,624)(112)1,117 (779)(19)
Benefit obligation at December 3130,555 21,245 4,415 30,647 22,325 4,362 
Change in Plan Assets   
Fair value of plan assets at January 131,423 22,958 — 29,502 21,751 — 
Actual return on plan assets13 414 — 2,635 69 — 
Company contributions808 685 — 703 462 — 
Plan participant contributions15 — 16 — 
Benefits paid(2,706)(1,416)— (2,851)(1,362)— 
Settlements(8)(6)— — — — 
Foreign exchange translation— (880)— — 1,875 — 
Other(43)(13)— — (28)— 
Fair value of plan assets at December 3129,502 21,751 — 30,005 22,775 — 
Funded status at December 31$(1,053)$506 $(4,415)$(642)$450 $(4,362)
Amounts Recognized on the Balance Sheets   
Prepaid assets$983 $3,155 $— $964 $2,773 $— 
Other liabilities(2,036)(2,649)(4,415)(1,606)(2,323)(4,362)
Total$(1,053)$506 $(4,415)$(642)$450 $(4,362)
Amounts Recognized in Accumulated Other Comprehensive Loss (pre-tax)
   
Unamortized prior service costs/(credits)$449 $132 $42 $361 $110 $34 
Pension Plans in which Accumulated Benefit Obligation Exceeds Plan Assets at December 31
    
Accumulated benefit obligation$1,641 $2,793  $1,669 $2,916  
Fair value of plan assets85 500  89 687  
Accumulated Benefit Obligation at December 31$30,070 $20,209  $30,177 $21,420  
Pension Plans in which Projected Benefit Obligation Exceeds Plan Assets at December 31
Projected benefit obligation$13,696 $8,813 $1,695 $3,016 
Fair value of plan assets11,660 6,164 89 693 
Projected Benefit Obligation at December 31$30,555 $21,245 $30,647 $22,325 
Schedule of Expected Future Benefit Payments
The expected future benefit payments at December 31, 2025 were as follows (in millions):
 Benefit Payments
 PensionOPEB
 U.S. PlansNon-U.S.
Plans
Worldwide
2026$2,695 $1,440 $340 
20272,630 1,420 335 
20282,600 1,425 330 
20292,600 1,430 330 
20302,550 1,425 325 
2031-203511,990 7,080 1,570 
Schedule of Defined Benefit Pension Plan Assets
The fair value of our defined benefit pension plan assets (including dividends and interest receivables of $236 million and $65 million for U.S. and non-U.S. plans, respectively) by asset category at December 31 was as follows (in millions):
2024
U.S. PlansNon-U.S. Plans
 Level 1Level 2Level 3Assets measured at NAV (a)TotalLevel 1Level 2Level 3Assets measured at NAV (a)Total
Asset Category    
Equity    
U.S. companies
$1,035 $$$— $1,039 $1,719 $25 $— $— $1,744 
International companies
490 38 — 534 1,080 47 — 1,128 
Total equity
1,525 40 — 1,573 2,799 72 — 2,872 
Fixed Income
U.S. government and agencies
7,106 1,079 — — 8,185 26 — — 30 
Non-U.S. government
607 — — 608 1,360 10,698 — 12,064 
Corporate bonds
— 15,079 21 — 15,100 — 1,667 56 — 1,723 
Mortgage/other asset-backed
— 433 — — 433 — 291 13 — 304 
Commingled funds
— — — — — 30 186 — — 216 
Derivative financial instruments, net
(6)(57)— — (63)(1)(20)51 — 30 
Total fixed income
7,101 17,141 21 — 24,263 1,393 12,848 126 — 14,367 
Alternatives
Hedge funds
— — — 3,732 3,732 — — — 779 779 
Private equity
— — — 845 845 — — — 370 370 
Real estate
— — — 1,298 1,298 — — — 370 370 
Total alternatives
— — — 5,875 5,875 — — — 1,519 1,519 
Cash, cash equivalents, and repurchase agreements (b)
(1,656)— — — (1,656)(197)— — — (197)
Other (c)
(553)— — — (553)(248)— 3,438 — 3,190 
Total assets at fair value
$6,417 $17,181 $29 $5,875 $29,502 $3,747 $12,920 $3,565 $1,519 $21,751 
__________
(a)Certain assets that are measured at fair value using the NAV per share (or its equivalent) practical expedient have not been classified in the fair value hierarchy.
(b)Primarily short-term investment funds to provide liquidity to plan investment managers and cash held to pay benefits, offset by repurchase agreements valued at $(2.6) billion in U.S. plans and $(0.7) billion in non-U.S. plans.
(c)For U.S. plans, amounts related to net pending security (purchases)/sales and net pending foreign currency purchases/(sales). For non-U.S plans, $2.7 billion of insurance contracts, primarily the Ford-Werke plan, and amounts related to net pending security (purchases)/sales and net pending foreign currency purchases/(sales).
NOTE 16.  RETIREMENT BENEFITS (Continued)

The fair value of our defined benefit pension plan assets (including dividends and interest receivables of $256 million and $48 million for U.S. and non-U.S. plans, respectively) by asset category at December 31 was as follows (in millions):
2025
U.S. PlansNon-U.S. Plans
 Level 1Level 2Level 3Assets measured at NAV (a)TotalLevel 1Level 2Level 3Assets measured at NAV (a)Total
Asset Category    
Equity    
U.S. companies
$842 $29 $$— $873 $1,273 $31 $— $— $1,304 
International companies
452 10 — 469 786 45 — 832 
Total equity
1,294 39 — 1,342 2,059 76 — 2,136 
Fixed Income
     
U.S. government and agencies
7,388 941 — — 8,329 58 — — 61 
Non-U.S. government
688 — — 689 2,629 6,974 51 — 9,654 
Corporate bonds
— 15,355 23 — 15,378 — 1,025 38 — 1,063 
Mortgage/other asset-backed
— 453 — 456 — 172 — 175 
Commingled funds
— — — 611 611 26 124 — — 150 
Derivative financial instruments, net
(4)20 — — 16 — 21 — — 21 
Total fixed income
7,385 17,457 26 611 25,479 2,658 8,374 92 — 11,124 
Alternatives
     
Hedge funds
— — — 2,908 2,908 — — — 488 488 
Private equity
— — — 820 820 — — — 325 325 
Real estate
— — — 1,175 1,175 — — — 278 278 
Total alternatives
— — — 4,903 4,903 — — — 1,091 1,091 
Cash, cash equivalents, and repurchase agreements (b)
(1,460)— — — (1,460)(1,296)— — — (1,296)
Other (c)
(259)— — — (259)(42)— 9,762 — 9,720 
Total assets at fair value
$6,960 $17,496 $35 $5,514 $30,005 $3,379 $8,450 $9,855 $1,091 $22,775 
__________
(a)Certain assets that are measured at fair value using the NAV per share (or its equivalent) practical expedient have not been classified in the fair value hierarchy.
(b)Primarily short-term investment funds to provide liquidity to plan investment managers and cash held to pay benefits, offset by repurchase agreements valued at $(2.2) billion in U.S. plans and $(1.6) billion in non-U.S. plans.
(c)For U.S. plans, amounts related to net pending security (purchases)/sales and net pending foreign currency purchases/(sales). For non-U.S plans, $9.0 billion of insurance contracts, primarily in the U.K. and Germany, and amounts related to net pending security (purchases)/sales and net pending foreign currency purchases/(sales).
Schedule of Defined Benefit Pension Plan Assets Measured at Fair Value on Recurring Basis
The following table summarizes the changes in Level 3 defined benefit pension plan assets for the years ended December 31 (in millions):
2024
 Return on plan assets  
Fair
Value
at
January 1
Attributable
to Assets
Held
at
December 31
Attributable
to
Assets
Sold
Net Purchases/
(Settlements)
Transfers Into/(Out of) Level 3Fair
Value
at
December 31
U.S. Plans$21 $— $$$$29 
Non-U.S. Plans (a)4,138 (387)(16)(2)(168)3,565 
2025
 Return on plan assets  
Fair
Value
at
January 1
Attributable
to Assets
Held
at
December 31
Attributable
to
Assets
Sold
Net Purchases/
(Settlements)
Transfers Into/(Out of) Level 3Fair
Value
at
December 31
U.S. Plans$29 $$— $$(9)$35 
Non-U.S. Plans (a)3,565 6,278 (33)37 9,855 
__________
(a)Includes insurance contracts, primarily in the U.K. and Germany, valued at $2.7 billion and $9.0 billion at year-end 2024 and 2025, respectively.
v3.25.4
LEASE COMMITMENTS (Tables)
12 Months Ended
Dec. 31, 2025
Leases [Abstract]  
Schedule of Lease Right-of-Use Assets and Liabilities
Lease right-of-use assets and liabilities at December 31 were as follows (in millions):
20242025
Operating leases
Other assets, non-current$2,308 $2,389 
Other liabilities and deferred revenue, current$558 $567 
Other liabilities and deferred revenue, non-current1,782 1,835 
Total operating lease liabilities$2,340 $2,402 
Finance leases
Property and equipment, gross$1,150 $1,304 
Accumulated depreciation(162)(298)
Property and equipment, net$988 $1,006 
Company excluding Ford Credit debt payable within one year$94 $136 
Company excluding Ford Credit long-term debt711 754 
Total finance lease liabilities$805 $890 
Schedule of Lease Liabilities Maturity
The amounts contractually due on our lease liabilities as of December 31, 2025 were as follows (in millions):
Operating Leases (a)Finance
Leases
2026$666 $180 
2027548 177 
2028414 119 
2029305 101 
2030202 96 
Thereafter644 455 
Total2,779 1,128 
Less: Present value discount377 238 
Total lease liabilities$2,402 $890 
__________
(a)    Excludes approximately $1,141 million in future lease payments for various leases commencing in future periods.
Schedule of Cash Paid for Income Taxes, Net of Refunds
Cash paid for income taxes, net of refunds, for the year ended December 31, 2025, were as follows (in millions):
2025
Cash paid for income taxes, net of refunds
U.S. federal$52 
U.S. state and local42 
Foreign
Mexico158 
Other (a)370 
Total$622 
__________
(a)    Includes payments to numerous jurisdictions that are individually insignificant.
Supplemental cash flow information related to leases for the years ended December 31 was as follows (in millions):
202320242025
Cash paid for amounts included in the measurement of lease liabilities
Operating cash flows from operating leases$581 $663 $751 
Operating cash flows from finance leases32 39 46 
Financing cash flows from finance leases91 110 135 
Right-of-use assets obtained in exchange for lease liabilities
Operating leases$889 $1,051 $723 
Finance leases165 286 185 
Schedule of Components of Lease Expense
The components of lease expense for the years ended December 31 were as follows (in millions):
202320242025
Operating lease expense$580 $650 $744 
Variable lease expense109 167 159 
Sublease income(18)(18)(16)
Finance lease expense
Amortization of right-of-use assets (a)64 80 166 
Interest on lease liabilities32 39 46 
Total lease expense$767 $918 $1,099 
__________
(a)    Included in 2025 is our impairment of finance lease assets. See Note 13 for additional information.
Schedule of Weighted-Average Remaining Lease Term and Discount Rate
The weighted average remaining lease term and weighted average discount rate at December 31 were as follows:
202320242025
Weighted average remaining lease term (in years)
Operating leases5.45.76.0
Finance leases11.910.89.2
Weighted average discount rate
Operating leases4.7 %4.5 %4.7 %
Finance leases5.3 4.8 4.9 
v3.25.4
DEBT AND COMMITMENTS (Tables)
12 Months Ended
Dec. 31, 2025
Debt Disclosure [Abstract]  
Schedule of Carrying Value Debt
The carrying value of Company debt excluding Ford Credit and Ford Credit debt at December 31 was as follows (in millions):
Average Contractual
Interest Rates
Company excluding Ford Credit2024202520242025
Debt payable within one year  
Short-term$632 $1,355 4.0 %3.8 %
Long-term payable within one year 
U.K. Export Finance Program784 — 
Public unsecured debt securities176 1,672 
Convertible notes— 2,300 
Other debt (including finance leases) (a)176 226 
Unamortized (discount)/premium and issuance costs(12)(3)
Total debt payable within one year1,756 5,550 
Long-term debt payable after one year 
Public unsecured debt securities14,759 13,087 
Convertible notes2,300 — 
U.K. Export Finance Program940 2,355 
Other debt (including finance leases) (a)1,160 1,210 
Unamortized (discount)/premium and issuance costs(261)(283)
Total long-term debt payable after one year
18,898 16,369 5.1 %(b)5.0 %(b)
Total Company excluding Ford Credit$20,654 $21,919 
Fair value of Company debt excluding Ford Credit (c)$20,178 $21,640 
Ford Credit 
Debt payable within one year 
Short-term$17,413 $18,350 4.7 %3.7 %
Long-term payable within one year 
Unsecured debt12,871 13,625 
Asset-backed debt23,050 19,831 
Unamortized (discount)/premium and issuance costs(16)(18)
Fair value adjustments (d)(125)(36)
Total debt payable within one year53,193 51,752 
Long-term debt payable after one year
Unsecured debt49,607 52,357 
Asset-backed debt36,224 37,741 
Unamortized (discount)/premium and issuance costs(237)(229)
Fair value adjustments (d)(919)(204)
Total long-term debt payable after one year84,675 89,665 4.8 %(b)4.7 %(b)
Total Ford Credit$137,868 $141,417 
Fair value of Ford Credit debt (c)$140,046 $144,213 
__________
(a)At December 31, 2024 and 2025, long-term finance leases payable within one year were $94 million and $136 million, respectively, and long-term finance leases payable after one year were $711 million and $754 million, respectively.
(b)Includes interest on long-term debt payable within one year and after one year.
(c)At December 31, 2024 and 2025, the fair value of debt includes $632 million and $1,355 million of Company excluding Ford Credit short-term debt, respectively, and $16.2 billion and $16.4 billion of Ford Credit short-term debt, respectively, carried at cost, which approximates fair value. All other debt is categorized within Level 2 of the fair value hierarchy.
(d)These adjustments are related to hedging activity and include discontinued hedging relationship adjustments of $(450) million and $(319) million at December 31, 2024 and 2025, respectively. The carrying value of hedged debt was $41.1 billion and $41.7 billion at December 31, 2024 and 2025, respectively.
Schedule of Debt Maturities
The amounts contractually due for our debt maturities and interest payments on long-term debt at December 31, 2025 were as follows (in millions):
 20262027202820292030ThereafterAdjustmentsTotal Debt Maturities
Company excluding Ford Credit       
Public unsecured debt securities$3,972 $— $550 $202 $432 $11,903 $(197)$16,862 
Short-term and other debt1,581 1,184 273 258 253 1,597 (89)5,057 
Total$5,553 $1,184 $823 $460 $685 $13,500 $(286)$21,919 
Interest payments relating to long-term debt (a)$1,026 $904 $869 $817 $763 $8,370 $— $12,749 
Ford Credit       
Unsecured debt$30,053 $12,941 $11,657 $8,613 $7,836 $11,310 $(423)$81,987 
Asset-backed debt21,753 17,819 12,104 4,581 3,237 — (64)59,430 
Total$51,806 $30,760 $23,761 $13,194 $11,073 $11,310 $(487)$141,417 
Interest payments relating to long-term debt (a)$5,309 $3,858 $2,583 $1,633 $1,057 $1,666 $— $16,106 
__________
(a)Long-term debt may have fixed or variable interest rates. For long-term debt with variable-rate interest, we estimate the future interest payments based on projected market interest rates for various floating-rate benchmarks received from third parties.
Schedule of Public Unsecured Debt Securities Outstanding
Our public unsecured debt securities outstanding at December 31 were as follows (in millions):
 Aggregate Principal Amount Outstanding
Title of Security20242025
7 1/8% Debentures due November 15, 2025$176 $— 
0.00% Notes due March 15, 2026
2,300 2,300 
7 1/2% Debentures due August 1, 2026172 172 
4.346% Notes due December 8, 2026
1,500 1,500 
6 5/8% Debentures due February 15, 2028104 104 
6 5/8% Debentures due October 1, 2028 (a) 
446 446 
6 3/8% Debentures due February 1, 2029 (a) 
202 202 
9.30% Notes due March 1, 2030
294 294 
9.625% Notes due April 22, 2030
432 432 
7.45% GLOBLS due July 16, 2031 (a) 
1,070 1,070 
8.900% Debentures due January 15, 2032
108 108 
3.25% Notes due February 12, 2032
2,500 2,500 
9.95% Debentures due February 15, 2032
6.10% Notes due August 19, 2032
1,750 1,750 
4.75% Notes due January 15, 2043
2,000 2,000 
7.75% Debentures due June 15, 2043
73 73 
7.40% Debentures due November 1, 2046
398 398 
5.291% Notes due December 8, 2046
1,300 1,300 
9.980% Debentures due February 15, 2047
114 114 
6.20% Notes due June 1, 2059
750 750 
6.00% Notes due December 1, 2059
800 800 
6.50% Notes due August 15, 2062
600 600 
7.70% Debentures due May 15, 2097
142 142 
Total public unsecured debt securities$17,235 $17,059 
__________
(a)    Listed on the Luxembourg Exchange and on the Singapore Exchange.
Schedule of Assets and Liabilities Related to our Asset-Backed Debt Arrangements
The assets and liabilities related to our asset-backed debt arrangements included in our consolidated financial statements at December 31 were as follows (in billions):
 20242025
Assets
Cash and cash equivalents$3.0 $2.9 
Finance receivables, net71.6 63.7 
Net investment in operating leases13.3 13.6 
Liabilities
Debt (a)$60.4 $59.5 
__________
(a)Debt is net of unamortized discount and issuance costs.
v3.25.4
DERIVATIVE FINANCIAL INSTRUMENTS AND HEDGING ACTIVITIES (Tables)
12 Months Ended
Dec. 31, 2025
Derivative Instruments and Hedging Activities Disclosure [Abstract]  
Schedule of Gains/(Losses), by Hedge Designation
The gains/(losses), by hedge designation, reported in income for the years ended December 31 were as follows (in millions):
 202320242025
Cash flow hedges
Reclassified from AOCI to Cost of sales
Foreign currency exchange contracts (a)$145 $46 $88 
Commodity contracts (b)(62)(38)22 
Fair value hedges
Interest rate contracts
Net interest settlements and accruals on hedging instruments
(507)(361)(162)
Fair value changes on hedging instruments196 (220)548 
Fair value changes on hedged debt(260)182 (530)
Cross-currency interest rate swap contracts
Net interest settlements and accruals on hedging instruments
(79)(133)(79)
Fair value changes on hedging instruments96 (134)474 
Fair value changes on hedged debt(96)108 (463)
Derivatives not designated as hedging instruments
Foreign currency exchange contracts (c)(38)384 (64)
Cross-currency interest rate swap contracts
127 (272)276 
Interest rate contracts37 (85)(48)
Commodity contracts(49)(48)67 
Total$(490)$(571)$129 
__________
(a)For 2023, 2024, and 2025, a $482 million loss, an $808 million gain, and a $438 million loss, respectively, were reported in Other comprehensive income/(loss), net of tax.
(b)For 2023, 2024, and 2025, a $37 million loss, a $5 million loss, and a $139 million gain, respectively, were reported in Other comprehensive income/(loss), net of tax.
(c)For 2023, 2024, and 2025, a $3 million loss, a $116 million gain, and a $71 million gain, respectively, were reported in Cost of sales and a $35 million loss, a $268 million gain, and a $135 million loss were reported in Other income/(loss), net, respectively.
Schedule of Derivative Instruments and the Associated Notional Amounts
The fair value of our derivative instruments and the associated notional amounts at December 31 were as follows (in millions):
 20242025
NotionalFair Value of
Assets
Fair Value of
Liabilities
NotionalFair Value of
Assets
Fair Value of
Liabilities
Cash flow hedges   
Foreign currency exchange contracts
$20,027 $578 $123 $17,750 $98 $114 
Commodity contracts959 22 13 940 122 — 
Fair value hedges
Interest rate contracts16,194 66 645 18,582 374 220 
Cross-currency interest rate swap contracts
3,802 139 4,158 383 
Derivatives not designated as hedging instruments
Foreign currency exchange contracts20,799 301 192 24,934 150 180 
Cross-currency interest rate swap contracts
5,455 133 246 7,121 379 28 
Interest rate contracts76,977 305 845 87,293 364 619 
Commodity contracts944 14 31 803 56 
Total derivative financial instruments, gross (a) (b)
$145,157 $1,428 $2,234 $161,581 $1,926 $1,167 
Current portion
$869 $1,311 $634 $643 
Non-current portion
559 923 1,292 524 
Total derivative financial instruments, gross
$1,428 $2,234 $1,926 $1,167 
__________
(a)At December 31, 2024 and 2025, we held collateral of $27 million and $5 million, respectively, and we posted collateral of $127 million and $102 million, respectively.
(b)At December 31, 2024 and 2025, the fair value of assets and liabilities available for counterparty netting was $780 million and $814 million, respectively. All derivatives are categorized within Level 2 of the fair value hierarchy.
v3.25.4
EMPLOYEE SEPARATION ACTIONS AND EXIT AND DISPOSAL ACTIVITIES (Tables)
12 Months Ended
Dec. 31, 2025
Restructuring and Related Activities [Abstract]  
Schedule of Other Liabilities and Deferred Revenue
The following table summarizes the activities for the years ended December 31, which are recorded in Other liabilities and deferred revenue (in millions):
20242025
Beginning balance$1,086 $1,098 
Changes in accruals (a)973 719 
Payments(871)(458)
Foreign currency translation and other(90)98 
Ending balance$1,098 $1,457 
__________
(a)    Excludes pension costs of $218 million and $126 million in 2024 and 2025, respectively.
v3.25.4
ACCUMULATED OTHER COMPREHENSIVE INCOME/(LOSS) (Tables)
12 Months Ended
Dec. 31, 2025
Accumulated Other Comprehensive Income (Loss), Net of Tax [Abstract]  
Schedule of Accumulated Other Comprehensive Income (Loss)
The changes in the balances for each component of accumulated other comprehensive income/(loss) attributable to Ford Motor Company for the years ended December 31 were as follows (in millions):
202320242025
Foreign currency translation
Beginning balance$(6,416)$(5,443)$(6,899)
Gains/(Losses) on foreign currency translation967 (1,336)1,960 
Less: Tax/(Tax benefit) (a)(10)77 (66)
Net gains/(losses) on foreign currency translation 977 (1,413)2,026 
(Gains)/Losses reclassified from AOCI to net income (b)(4)(43)(5)
Other comprehensive income/(loss), net of tax (c)973 (1,456)2,021 
Ending balance$(5,443)$(6,899)$(4,878)
Marketable securities
Beginning balance$(442)$(170)$(50)
Gains/(Losses) on available for sale securities326 146 190 
Less: Tax/(Tax benefit)80 34 45 
Net gains/(losses) on available for sale securities246 112 145 
(Gains)/Losses reclassified from AOCI to net income35 11 (19)
Less: Tax/(Tax benefit)(5)
Net (gains)/losses reclassified from AOCI to net income (b)26 (14)
Other comprehensive income/(loss), net of tax272 120 131 
Ending balance$(170)$(50)$81 
Derivative instruments
Beginning balance$129 $(331)$277 
Gains/(Losses) on derivative instruments(519)803 (299)
Less: Tax/(Tax benefit)(126)188 (69)
Net gains/(losses) on derivative instruments(393)615 (230)
(Gains)/Losses reclassified from AOCI to net income(83)(8)(110)
Less: Tax/(Tax benefit)(16)(1)(25)
Net (gains)/losses reclassified from AOCI to net income (d)(67)(7)(85)
Other comprehensive income/(loss), net of tax(460)608 (315)
Ending balance$(331)$277 $(38)
Pension and other postretirement benefits
Beginning balance$(2,610)$(3,098)$(2,967)
Prior service (costs)/credits arising during the period (e)(659)— — 
Less: Tax/(Tax benefit)(157)— — 
Net prior service (costs)/credits arising during the period
(502)— — 
Amortization and recognition of prior service costs/(credits) (f)25 167 127 
Less: Tax/(Tax benefit)40 29 
Net prior service costs/(credits) reclassified from AOCI to net income
19 127 98 
Translation impact on non-U.S. plans
(5)(6)
Other comprehensive income/(loss), net of tax(488)131 92 
Ending balance$(3,098)$(2,967)$(2,875)
Total AOCI ending balance at December 31$(9,042)$(9,639)$(7,710)
__________
(a)We do not recognize deferred taxes for a majority of the foreign currency translation gains and losses because we do not anticipate reversal in the foreseeable future. However, we have made elections to tax certain non-U.S. operations simultaneously in our U.S. tax returns, and have recorded deferred taxes for temporary differences that will reverse, independent of repatriation plans, in our U.S. tax returns. Taxes or tax benefits resulting from foreign currency translation of the temporary differences are recorded in Other comprehensive income/(loss), net of tax.
(b)Reclassified to Other income/(loss), net.
(c)Excludes a gain of $1 million, a loss of $1 million, and a loss of $1 million related to noncontrolling interests in 2023, 2024, and 2025, respectively.
(d)Reclassified to Cost of sales. During the next twelve months we expect to reclassify existing net gains on cash flow hedges of $48 million. See Note 19 for additional information.
(e)Reflects benefit enhancements included in the collective bargaining agreements with the UAW and Unifor ratified in 2023.
(f)Amortization and recognition of prior service costs/(credits) is included in the computation of net periodic pension cost/(income). See Note 16 for additional information.
v3.25.4
COMMITMENTS AND CONTINGENCIES (Tables)
12 Months Ended
Dec. 31, 2025
Commitments and Contingencies Disclosure [Abstract]  
Schedule of Estimated Future Warranty and Field Service Action Costs, Net of Estimated Supplier Recoveries
The estimate of our future warranty and field service action costs, net of estimated supplier recoveries, for the years ended December 31 was as follows (in millions):
 20242025
Beginning balance$11,504 $14,032 
Payments made during the period(5,831)(5,733)
Changes in accrual related to warranties issued during the period6,294 6,707 
Changes in accrual related to pre-existing warranties2,690 2,266 
Foreign currency translation and other(625)(82)
Ending balance$14,032 $17,190 
v3.25.4
SEGMENT INFORMATION (Tables)
12 Months Ended
Dec. 31, 2025
Segment Reporting [Abstract]  
Schedule of Segment Information Costs are reflected in the associated segment externally reporting the vehicle sale, as detailed in the table below:
Income Statement ElementsExamplesSegment Reporting
Costs specific to a particular vehicleBill of material cost and initial warranty accrualReported in the segment externally selling the vehicle
Costs identifiable by product lineManufacturing and logistics costs, depreciation & amortization expense, direct research & development costsTypically identifiable to the product line or production location. Reported in the segment externally selling the vehicle, based on relative volume
Shared costsSelling, general & administrative expense, and indirect/cross product line research & development costsTypically shared across all segments, generally based on relative volume. Certain costs clearly linked to a segment are reported in the specific segment
Intersegment markup for intersegment vehicle transactionsContract manufacturing and distribution feesReported in the segment externally selling the vehicle, for each applicable vehicle transaction
The table below shows the segment reporting for our most significant unconsolidated entities:
Ford BlueFord Model eFord Pro
∘ Changan Ford Automobile Corporation, Ltd. (“CAF”)
∘ BlueOval SK, LLC (“BOSK”)
∘ Ford Otomotiv Sanayi Anonim Sirketi (“Ford Otosan”)
∘ Jiangling Motors Corporation, Ltd. (“JMC”)
∘ AutoAlliance (Thailand) Co., Ltd. (“AAT”)
Key financial information for the years ended or at December 31 was as follows (in millions):
 Ford BlueFord
Model e
Ford ProFord CreditUnallocated Amounts and Eliminations (a)Total
2023    
External revenues$101,934 $5,899 $58,058 $10,290 $10 $176,191 
Intersegment revenues (b)38,693 629 — — (39,322)— 
Total revenues$140,627 $6,528 $58,058 $10,290 $(39,312)$176,191 
Other segment items (c)133,174 11,306 50,841 8,959 
Segment EBIT/EBT$7,453 $(4,778)$7,217 $1,331 $11,223 
Reconciliation of Segment EBIT/EBT
Unallocated amounts:
Corporate Other(807)
Interest on debt (excludes $6,311 of Ford Credit interest on debt)
(1,302)
Special items (d)(5,147)
Income/(Loss) before income taxes$3,967 
Other Segment Disclosures
Depreciation and tooling amortization$3,378 $517 $1,291 $2,354 $150 $7,690 
Investment-related interest income110 32 522 902 1,567 
Equity in net income/(loss) of affiliated companies334 (55)589 32 (486)414 
Cash outflow for capital spending4,963 2,867 80 319 8,236 
Total assets59,036 13,692 2,942 148,521 49,119 273,310 
2024
External Revenues$101,935 $3,858 $66,906 $12,286 $$184,992 
Intersegment Revenues (b)43,442 257 — — (43,699)— 
Total Revenues$145,377 $4,115 $66,906 $12,286 $(43,692)$184,992 
Other segment items (c)140,108 9,220 57,899 10,632 
Segment EBIT/EBT$5,269 $(5,105)$9,007 $1,654 $10,825 
Reconciliation of Segment EBIT/EBT
Unallocated amounts:
Corporate Other(617)
Interest on debt (excludes $7,583 of Ford Credit interest on debt)
(1,115)
Special items (e)(1,860)
Income/(Loss) before income taxes$7,233 
Other Segment Disclosures
Depreciation and tooling amortization$2,952 $568 $1,394 $2,529 $124 $7,567 
Investment-related interest income167 52 500 819 1,540 
Equity in net income/(loss) of affiliated companies237 (66)482 42 (17)678 
Cash outflow for capital spending4,490 3,846 37 94 217 8,684 
Total assets58,834 17,111 3,469 157,534 48,248 285,196 
NOTE 25.  SEGMENT INFORMATION (Continued)
 Ford BlueFord
Model e
Ford ProFord CreditUnallocated Amounts and Eliminations (a)Total
2025
External Revenues$101,019 $6,670 $66,286 $13,271 $21 $187,267 
Intersegment Revenues (b)44,909 496 — — (45,405)— 
Total Revenues$145,928 $7,166 $66,286 $13,271 $(45,384)$187,267 
Other segment items (c)142,904 11,972 59,443 10,714 
Segment EBIT/EBT$3,024 $(4,806)$6,843 $2,557 $7,618 
Reconciliation of Segment EBIT/EBT
Unallocated amounts:
Corporate Other(838)
Interest on debt (excludes $7,133 of Ford Credit interest on debt)
(1,254)
Special items (f)(17,356)
Income/(Loss) before income taxes$(11,830)
Other Segment Disclosures
Depreciation and tooling amortization$3,188 $565 $1,397 $2,589 $8,235 (g)$15,974 
Investment-related interest income195 63 357 872 1,490 
Equity in net income/(loss) of affiliated companies206 (122)381 50 (3,668)(h)(3,153)
Cash outflow for capital spending4,976 3,543 49 121 126 8,815 
Total assets63,257 6,482 4,189 161,863 53,369 289,160 
__________
(a)Unallocated amounts include Corporate Other (see above description of corporate expenses and corporate assets) and Special Items. Eliminations include intersegment transactions occurring in the ordinary course of business.
(b)Intersegment revenues only reflect finished vehicle transactions between Ford Blue, Ford Model e, and Ford Pro where there is an intersegment markup and are recognized at the time of the intersegment transaction.
(c)Other segment items for the Ford Blue, Ford Model e, and Ford Pro segments primarily includes material costs, manufacturing costs, warranty coverages and field service action costs, freight and distribution costs, vehicle and software engineering costs, spending-related costs, advertising and sales promotions costs, and administrative, information technology, and selling costs. Other segment items for the Ford Credit segment primarily includes interest expense and depreciation.
(d)Primarily reflects pension and OPEB remeasurement, restructuring actions in Europe and China, and the Transit Connect customs matter accrual.
(e)Includes a write-down of certain product-specific assets of $0.4 billion and other expenses of $0.8 billion related to the cancellation of a previously planned all-electric three-row SUV program, all of which was recorded in Cost of sales. The amount also reflects restructuring actions in Europe, buyouts for hourly employees in North America, the extended duration of the Oakville Assembly Plant changeover, and pension curtailment and separation costs in North America and Europe, offset partially by pension and OPEB remeasurement.
(f)Primarily reflects a Model e asset impairment of $8.1 billion, asset write-downs of $1.3 billion (including $0.2 billion of goodwill), other charges due to EV program cancellations of $1.2 billion (see Note 13), and a $3.2 billion impairment of our investment in BOSK related to the expected BOSK JV disposition (see Note 23). The amount also reflects charges related to the all-electric three-row SUV program cancellation and resulting actions, ongoing restructuring actions in Europe, a field service action for fuel injectors, and pension and OPEB remeasurement.
(g)Includes $8.1 billion of depreciation related to the Model e asset impairment (see Note 13).
(h)Includes a $3.2 billion impairment of our investment in BOSK related to the expected BOSK JV disposition (see Note 23).
Schedule of Geographic Information
Total Company revenues and long-lived assets, split geographically by our country of domicile (the United States) and other countries where our major subsidiaries are domiciled, for the years ended December 31 were as follows (in millions):
 202320242025
 RevenuesLong-Lived
Assets (a)
RevenuesLong-Lived
Assets (a)
RevenuesLong-Lived
Assets (a)
United States$116,995 $42,235 $124,968 $45,392 $122,574 $44,994 
Canada13,391 6,147 13,412 6,548 14,548 8,567 
United Kingdom8,968 1,868 9,936 2,174 12,298 2,260 
Mexico2,774 5,222 2,634 4,352 2,463 3,515 
All Other34,063 6,733 34,042 6,409 35,384 6,492 
Total Company$176,191 $62,205 $184,992 $64,875 $187,267 $65,828 
__________
(a)    Includes Net property and Net investment in operating leases from our consolidated balance sheets.
v3.25.4
PRESENTATION (Details) - Affiliated Entity - Ford Credit - USD ($)
$ in Billions
Dec. 31, 2025
Dec. 31, 2024
Related Party Transaction [Line Items]    
Trade and other receivables $ 7.1 $ 8.2
Unearned interest supplements and residual support (6.8) (6.5)
Other $ 2.2 $ 2.2
v3.25.4
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - Narrative (Details) - USD ($)
$ in Millions
1 Months Ended 3 Months Ended 12 Months Ended
Dec. 31, 2025
Dec. 31, 2025
Dec. 31, 2025
Dec. 31, 2024
Dec. 31, 2023
Summary of Accounting Policies [Line Items]          
Foreign currency transaction gain (loss)     $ 0 $ 0 $ 0
Other investment $ 531 $ 531 $ 531 256  
Other investment adjustment 276        
Average turnover period of trade receivables     30 days    
Trade, notes, and other receivables 16,500 16,500 $ 16,500 15,700  
Trade notes and other receivables, allowance for credit loss $ 140 $ 140 $ 140 $ 113  
Supplier Finance Program, Obligation, Current, Statement of Financial Position [Extensible Enumeration] Payables Payables Payables Payables  
Intangible assets $ 170 $ 170 $ 170 $ 69  
Goodwill $ 483 $ 483 483 658  
Impairment of intangible assets     $ 0 0 0
Term at which fair value of finance receivables is measured     120 days    
Government Assistance, Asset, Current, Statement of Financial Position [Extensible Enumeration] Trade and other receivables, less allowances of $84 and $108 Trade and other receivables, less allowances of $84 and $108 Trade and other receivables, less allowances of $84 and $108    
Government incentives $ 974 $ 974 $ 974    
Reduction on cost of sales     $ 53 $ 105  
Government Assistance, Expense, Decrease (Increase), Statement of Income or Comprehensive Income [Extensible Enumeration]     Cost of sales (Note 13) Cost of sales (Note 13)  
Ford Model e          
Summary of Accounting Policies [Line Items]          
Goodwill, Impairment Loss, Statement of Income or Comprehensive Income [Extensible Enumeration]     Cost of sales (Note 13)    
Goodwill, impairment loss   $ 215 $ 200    
Affiliated Entity | Ford Credit          
Summary of Accounting Policies [Line Items]          
Ford credit segment recognized interest revenue     3,000 $ 2,900 2,300
Amount of reduction in depreciation expense on property subject to or held for lease     $ 1,300 $ 1,000 $ 900
v3.25.4
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - Schedule of Supplier Finance Program (Details) - USD ($)
$ in Millions
12 Months Ended
Dec. 31, 2025
Dec. 31, 2024
Supplier Finance Program, Obligation [Roll Forward]    
Outstanding at the beginning of the year $ 172 $ 220
Invoices received during the year 1,264 1,522
Invoices settled during the year (1,288) (1,570)
Outstanding at the end of the year $ 148 $ 172
v3.25.4
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - Schedule of Other Costs (Details) - USD ($)
$ in Billions
12 Months Ended
Dec. 31, 2025
Dec. 31, 2024
Dec. 31, 2023
Accounting Policies [Abstract]      
Engineering, research, and development $ 9.4 $ 8.0 $ 8.2
Advertising $ 2.7 $ 2.8 $ 2.5
v3.25.4
REVENUE - Schedule of Disaggregation of Revenue (Details) - USD ($)
$ in Millions
12 Months Ended
Dec. 31, 2025
Dec. 31, 2024
Dec. 31, 2023
Disaggregation of Revenue [Line Items]      
Total revenues $ 187,267 $ 184,992 $ 176,191
Revenues from sales and services      
Disaggregation of Revenue [Line Items]      
Total revenues 173,749 172,596 165,827
Vehicles, parts, and accessories      
Disaggregation of Revenue [Line Items]      
Total revenues 167,310 167,218 161,052
Used vehicles      
Disaggregation of Revenue [Line Items]      
Total revenues 2,853 2,175 1,873
Services and other revenue      
Disaggregation of Revenue [Line Items]      
Total revenues 3,586 3,203 2,902
Leasing income      
Disaggregation of Revenue [Line Items]      
Total revenues 5,143 4,431 4,284
Financing income      
Disaggregation of Revenue [Line Items]      
Total revenues 8,211 7,819 5,980
Insurance income      
Disaggregation of Revenue [Line Items]      
Total revenues 164 146 100
Company excluding Ford Credit      
Disaggregation of Revenue [Line Items]      
Total revenues 173,996 172,706 165,901
Company excluding Ford Credit | Revenues from sales and services      
Disaggregation of Revenue [Line Items]      
Total revenues 173,669 172,492 165,722
Company excluding Ford Credit | Vehicles, parts, and accessories      
Disaggregation of Revenue [Line Items]      
Total revenues 167,310 167,218 161,052
Company excluding Ford Credit | Used vehicles      
Disaggregation of Revenue [Line Items]      
Total revenues 2,853 2,175 1,873
Company excluding Ford Credit | Services and other revenue      
Disaggregation of Revenue [Line Items]      
Total revenues 3,506 3,099 2,797
Company excluding Ford Credit | Leasing income      
Disaggregation of Revenue [Line Items]      
Total revenues 327 214 179
Company excluding Ford Credit | Financing income      
Disaggregation of Revenue [Line Items]      
Total revenues 0 0 0
Company excluding Ford Credit | Insurance income      
Disaggregation of Revenue [Line Items]      
Total revenues 0 0 0
Ford Credit      
Disaggregation of Revenue [Line Items]      
Total revenues 13,271 12,286 10,290
Ford Credit | Revenues from sales and services      
Disaggregation of Revenue [Line Items]      
Total revenues 80 104 105
Ford Credit | Vehicles, parts, and accessories      
Disaggregation of Revenue [Line Items]      
Total revenues 0 0 0
Ford Credit | Used vehicles      
Disaggregation of Revenue [Line Items]      
Total revenues 0 0 0
Ford Credit | Services and other revenue      
Disaggregation of Revenue [Line Items]      
Total revenues 80 104 105
Ford Credit | Leasing income      
Disaggregation of Revenue [Line Items]      
Total revenues 4,816 4,217 4,105
Ford Credit | Financing income      
Disaggregation of Revenue [Line Items]      
Total revenues 8,211 7,819 5,980
Ford Credit | Insurance income      
Disaggregation of Revenue [Line Items]      
Total revenues $ 164 $ 146 $ 100
v3.25.4
REVENUE - Narrative (Details) - Company excluding Ford Credit - USD ($)
$ in Millions
12 Months Ended
Dec. 31, 2025
Dec. 31, 2024
Dec. 31, 2023
Vehicles, parts, and accessories      
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]      
(Decrease) increase in revenue $ 128 $ (757) $ (147)
Vehicles, parts, and accessories | Minimum      
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]      
Revenue performance obligation payment terms 30 days    
Vehicles, parts, and accessories | Maximum      
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]      
Revenue performance obligation payment terms 120 days    
Services and other revenue      
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]      
Unearned revenue   5,300 4,800
Contract with customer, liability, revenue recognized $ 2,000 1,800  
Revenue, remaining performance obligation, amount 6,200    
Deferred cost balances 307 312  
Capitalized contract cost, amortization $ 106 $ 105 $ 103
Services and other revenue | Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2026-01-01      
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]      
Revenue, remaining performance obligation, expected timing of satisfaction, period 1 year    
Revenue, remaining performance obligation, amount $ 1,900    
Services and other revenue | Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2027-01-01      
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]      
Revenue, remaining performance obligation, expected timing of satisfaction, period 1 year    
Revenue, remaining performance obligation, amount $ 1,400    
Services and other revenue | Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2028-01-01      
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]      
Revenue, remaining performance obligation, expected timing of satisfaction, period    
Revenue, remaining performance obligation, amount $ 2,900    
Services and other revenue | Minimum      
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]      
Revenue, remaining performance obligation, expected timing of satisfaction, period 12 months    
Services and other revenue | Maximum      
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]      
Revenue, remaining performance obligation, expected timing of satisfaction, period 120 months    
Vehicle-related design and testing services | Minimum      
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]      
Revenue, remaining performance obligation, expected timing of satisfaction, period 2 years    
Vehicle-related design and testing services | Maximum      
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]      
Revenue, remaining performance obligation, expected timing of satisfaction, period 3 years    
v3.25.4
OTHER INCOME/(LOSS) (Details) - USD ($)
$ in Millions
12 Months Ended
Dec. 31, 2025
Dec. 31, 2024
Dec. 31, 2023
Other Income and Expenses [Abstract]      
Net periodic pension and OPEB income/(cost), excluding service cost (Note 16) $ (633) $ 411 $ (2,494)
Investment-related interest income 1,490 1,540 1,567
Net tax-related interest expense (79) (21) (16)
Realized and unrealized gains/(losses) on cash equivalents, marketable securities, and other investments 346 (42) (205)
Gains/(Losses) on changes in investments in affiliates (Note 20 and Note 21) 9 78 9
Royalty income 456 503 477
Other 157 (18) 59
Total $ 1,746 $ 2,451 $ (603)
v3.25.4
SHARE-BASED COMPENSATION - Narrative (Details) - USD ($)
$ / shares in Units, shares in Thousands, $ in Millions
12 Months Ended
Dec. 31, 2025
Dec. 31, 2024
Dec. 31, 2023
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]      
Percent of share based award available for grant in succeeding calendar year 2.00%    
Percent of share based award available for grant increase in limit 3.00%    
Granted (in dollars per share) $ 10.54 $ 12.49 $ 12.98
Share-based payment award, options, exercises in period (in shares) 450    
Proceeds from stock options exercised $ 3    
Stock issued during period, value, stock options exercised 6    
Exercise price $ 3    
Outstanding number of stock options (in shares) 4,200 4,700  
Share-based payment award, options, grants in period (in shares) 0    
Restricted Stock Units (RSUs)      
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]      
Award requisite service period 3 years    
Granted (in dollars per share) $ 10.54    
Unrealized compensation cost on non-vested stock $ 394    
Unrealized compensation weighted average period non-vested stock 1 year 9 months 18 days    
Restricted Stock Units (RSUs) | Share-Based Payment Arrangement, Tranche One      
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]      
Award vesting percentage 33.33%    
Restricted Stock Units (RSUs) | Share-Based Payment Arrangement, Tranche Two      
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]      
Award vesting percentage 33.33%    
Restricted Stock Units (RSUs) | Share-Based Payment Arrangement, Tranche Three      
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]      
Award vesting percentage 33.33%    
Equity Option      
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]      
Award requisite service period 3 years    
Award expiration period 10 years    
v3.25.4
SHARE-BASED COMPENSATION - Schedule of Fair Value of Vested RSUs and RSSs as well as the Compensation Cost (Details) - Restricted Stock Units (RSUs) - USD ($)
$ in Millions
12 Months Ended
Dec. 31, 2025
Dec. 31, 2024
Dec. 31, 2023
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]      
Fair value of vested shares $ 545 $ 522 $ 303
Compensation cost 418 411 356
Tax benefit from compensation expense $ 92 $ 100 $ 104
v3.25.4
SHARE-BASED COMPENSATION - Schedule of Inputs and Assumptions used to Calculate the Fair Value at Grant Date (Details) - Performance Shares - $ / shares
12 Months Ended
Dec. 31, 2025
Dec. 31, 2024
Dec. 31, 2023
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]      
Fair value per stock award $ 11.58 $ 18.50 $ 18.57
Grant date stock price $ 9.12 $ 12.74 $ 13.08
Expected volatility 39.20% 41.90% 49.50%
Risk-free interest rate 3.94% 4.43% 4.57%
Expected volatility 3 years 3 years 3 years
Peer Companies      
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]      
Expected volatility 41.20% 40.70% 49.60%
v3.25.4
SHARE-BASED COMPENSATION - Schedule of Activity for RSUs and RSSs (Details) - $ / shares
12 Months Ended
Dec. 31, 2025
Dec. 31, 2024
Dec. 31, 2023
Weighted- Average Fair Value      
Granted (in dollars per share) $ 10.54 $ 12.49 $ 12.98
Restricted Stock Units (RSUs)      
Shares      
Outstanding, beginning of year (in shares) 95,700,000    
Granted (in shares) 56,200,000    
Vested (in shares) (39,600,000)    
Forfeited (in shares) (8,100,000)    
Outstanding, end of year (in shares) 104,200,000 95,700,000  
Weighted- Average Fair Value      
Outstanding, beginning of year (in dollars per share) $ 13.44    
Granted (in dollars per share) 10.54    
Vested (in dollars per share) 13.76    
Forfeited (in dollars per share) 13.73    
Outstanding, end of year (in dollars per share) $ 12.04 $ 13.44  
Restricted Stock Units (RSUs) | Share-based Payment Arrangement, Nonemployee      
Weighted- Average Fair Value      
Unissued vested shares (in shares) 1,436,600    
v3.25.4
INCOME TAXES - Schedule of Income Taxes Excluding Other Comprehensive Income/(Loss), and Equity in Net (Details) - USD ($)
$ in Millions
12 Months Ended
Dec. 31, 2025
Dec. 31, 2024
Dec. 31, 2023
Income/(Loss) before income taxes      
U.S. $ (11,550) $ 3,424 $ 3,395
Non-U.S. (280) 3,809 572
Income/(Loss) before income taxes (11,830) 7,233 3,967
Provision for/(Benefit from) income taxes, current      
Federal 71 78 62
Non-U.S. 701 791 948
State and local 99 107 229
Total current 871 976 1,239
Provision for/(Benefit from) income taxes, deferred      
Federal (1,405) 25 (413)
Non-U.S. (2,630) 303 (1,149)
State and local (504) 35 (39)
Total deferred (4,539) 363 (1,601)
Total $ (3,668) $ 1,339 $ (362)
v3.25.4
INCOME TAXES - Schedule of Company’s Effective Tax Rate 2023 and 2024 (Details) - USD ($)
$ in Millions
12 Months Ended
Dec. 31, 2025
Dec. 31, 2024
Dec. 31, 2023
Income Tax Disclosure [Abstract]      
U.S. federal statutory tax 21.00% 21.00% 21.00%
Non-U.S. tax rate differential   2.90% (3.40%)
U.S. state and local taxes 2.70% 1.70% 1.90%
General business credits   (5.90%) (15.90%)
Dispositions and restructurings   0.00% (14.70%)
U.S. tax on non-U.S. earnings   (0.20%) 7.70%
Prior year settlements and claims   0.10% 1.20%
Tax incentives   (2.20%) (3.90%)
Enacted change in tax laws   0.40% 0.10%
Valuation allowances   (1.00%) (0.70%)
Other   1.70% (2.40%)
Effective tax rate 31.00% 18.50% (9.10%)
Benefits of legal entity restructuring within our leasing operations     $ 610
v3.25.4
INCOME TAXES - Schedule of Effective Income Tax Rate Reconciliation 2025 (Details) - USD ($)
$ in Millions
12 Months Ended
Dec. 31, 2025
Dec. 31, 2024
Dec. 31, 2023
Amount      
U.S. federal statutory tax $ (2,484)    
Effect of cross-border tax laws      
Flow-through operations 1,313    
Other (46)    
Tax Credits      
Research and development (341)    
U.S. state and local income taxes (321)    
Changes in unrecognized tax benefits 532    
Total $ (3,668) $ 1,339 $ (362)
Percent      
U.S. federal statutory tax 21.00% 21.00% 21.00%
Flow-through operations (11.10%)    
Other 0.40%    
Research and development 2.90%    
Changes in valuation allowances   (1.00%) (0.70%)
Other   1.70% (2.40%)
U.S. state and local income taxes 2.70% 1.70% 1.90%
Effect of changes in tax laws or rates   0.40% 0.10%
Non-U.S. tax rate differential and Other foreign tax effects   2.90% (3.40%)
Changes in unrecognized tax benefits (4.50%)    
Effective tax rate 31.00% 18.50% (9.10%)
U.S. Plans      
Tax Credits      
Changes in valuation allowances $ 7    
Nontaxable or nondeductible items 23    
Other $ 18    
Percent      
Changes in valuation allowances (0.10%)    
Nontaxable or nondeductible items (0.20%)    
Other (0.20%)    
Brazil      
Tax Credits      
Changes in valuation allowances $ (2,809)    
Other $ 145    
Percent      
Changes in valuation allowances 23.70%    
Other (1.20%)    
GERMANY      
Tax Credits      
Other $ 82    
Effect of changes in tax laws or rates $ 592    
Percent      
Other (0.70%)    
Effect of changes in tax laws or rates (5.00%)    
India      
Tax Credits      
Changes in valuation allowances $ (362)    
Other $ 13    
Percent      
Changes in valuation allowances 3.10%    
Other (0.10%)    
Mexico      
Tax Credits      
Other $ 18    
Non-U.S. tax rate differential and Other foreign tax effects $ (128)    
Percent      
Other (0.20%)    
Non-U.S. tax rate differential and Other foreign tax effects 1.10%    
Other foreign tax effects      
Tax Credits      
Other $ 80    
Percent      
Other (0.60%)    
v3.25.4
INCOME TAXES - Narrative (Details) - USD ($)
$ in Millions
12 Months Ended
Dec. 31, 2025
Dec. 31, 2024
Dec. 31, 2023
Income Tax Disclosure [Abstract]      
Cash paid for income taxes $ 622 $ 1,218 $ 1,027
Net operating loss carryforwards 24,600    
Deferred tax asset 7,196 7,458  
Operating loss carryforwards, not subject to expiration 5,800    
Tax credits available for future tax liabilities $ 7,500    
Tax credit carryforward remaining carryforward period 12 years    
Unrecognized tax benefits $ 2,800 2,500  
Net tax-related interest expense 79 21 $ 16
Net tax-related interest receivable $ 49 $ 37  
v3.25.4
INCOME TAXES - Schedule of Cash Paid for Income Taxes, Net of Refunds (Details) - USD ($)
$ in Millions
12 Months Ended
Dec. 31, 2025
Dec. 31, 2024
Dec. 31, 2023
Effective Income Tax Rate Reconciliation [Line Items]      
U.S. federal $ 52    
U.S. state and local 42    
Total 622 $ 1,218 $ 1,027
Mexico      
Effective Income Tax Rate Reconciliation [Line Items]      
Foreign 158    
Other foreign tax effects      
Effective Income Tax Rate Reconciliation [Line Items]      
Foreign $ 370    
v3.25.4
INCOME TAXES - Schedule of Deferred Tax Assets and Liabilities (Details) - USD ($)
$ in Millions
Dec. 31, 2025
Dec. 31, 2024
Deferred tax assets    
Net operating loss carryforwards $ 7,196 $ 7,458
Tax credit carryforwards 7,500 7,993
Research expenditures 5,184 4,873
Dealer and dealers’ customer allowances and claims 4,088 3,498
Employee benefit plans 1,906 2,010
Other foreign deferred tax assets 3,418 2,691
All other 3,031 1,995
Total gross deferred tax assets 32,323 30,518
Less: Valuation allowances (628) (3,856)
Total net deferred tax assets 31,695 26,662
Deferred tax liabilities    
Leasing transactions 2,718 3,523
Depreciation and amortization (excluding leasing transactions) 1,855 3,590
Flow-through operations 2,370 891
Other foreign deferred tax liabilities 2,066 1,381
All other 2,087 1,976
Total deferred tax liabilities 11,096 11,361
Net deferred tax assets $ 20,599 $ 15,301
v3.25.4
INCOME TAXES - Schedule of Unrecognized Tax Benefits (Details) - USD ($)
$ in Millions
12 Months Ended
Dec. 31, 2025
Dec. 31, 2024
Reconciliation of Unrecognized Tax Benefits [Roll Forward]    
Beginning balance $ 2,540 $ 2,913
Increase – tax positions in prior periods 506 512
Increase – tax positions in current period 8 11
Decrease – tax positions in prior periods (350) (775)
Settlements (7) (13)
Lapse of statute of limitations (3) (5)
Foreign currency translation adjustment   (103)
Foreign currency translation adjustment 147  
Ending balance $ 2,841 $ 2,540
v3.25.4
CAPITAL STOCK AND EARNINGS/(LOSS) PER SHARE - Narrative (Details)
Dec. 31, 2025
$ / shares
Common Stock  
Class of Stock [Line Items]  
General voting power percentage 60.00%
First liquidation right amount available for distribution per share (in dollars per share) $ 0.50
Third liquidation right amount available for distribution per share (in dollars per share) $ 0.50
Class B Stock  
Class of Stock [Line Items]  
General voting power percentage 40.00%
Second liquidation right amount available for distribution per share (in dollars per share) $ 1.00
v3.25.4
CAPITAL STOCK AND EARNINGS/(LOSS) PER SHARE - Schedule of Basic and Diluted Income/(Loss) per Share (Details) - USD ($)
shares in Millions, $ in Millions
12 Months Ended
Dec. 31, 2025
Dec. 31, 2024
Dec. 31, 2023
Earnings Per Share [Abstract]      
Net income/(loss) attributable to Ford Motor Company $ (8,182) $ 5,879 $ 4,347
Basic and Diluted Shares      
Basic shares (average shares outstanding) (in shares) 3,979 3,978 3,998
Net dilutive options, unvested RSUs, unvested RSSs, and convertible debt (in shares) 0 43 43
Diluted shares (in shares) 3,979 4,021 4,041
Anti-dilutive effect 56    
v3.25.4
CASH, CASH EQUIVALENTS, AND MARKETABLE SECURITIES - Schedule of Fair Values for Cash, Cash Equivalents, and Marketable Securities (Details) - USD ($)
$ in Millions
Dec. 31, 2025
Dec. 31, 2024
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]    
Total cash and cash equivalents $ 23,356 $ 22,935
Marketable securities 15,131 15,413
Restricted cash 358 208
Cash, cash equivalents, and restricted cash - held-for-sale (Note 21) 36 47
Cash Equivalents    
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]    
Total cash and cash equivalents 7,295 7,323
Cash    
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]    
Total cash and cash equivalents 16,061 15,612
Company excluding Ford Credit    
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]    
Total cash and cash equivalents 14,086 13,663
Marketable securities 14,347 14,707
Restricted cash 251 120
Cash, cash equivalents, and restricted cash - held-for-sale (Note 21) 36 47
Company excluding Ford Credit | Cash Equivalents    
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]    
Total cash and cash equivalents 4,963 5,360
Company excluding Ford Credit | Cash    
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]    
Total cash and cash equivalents 9,123 8,303
Ford Credit    
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]    
Total cash and cash equivalents 9,270 9,272
Marketable securities 784 706
Restricted cash 107 88
Cash, cash equivalents, and restricted cash - held-for-sale (Note 21) 0 0
Ford Credit | Cash Equivalents    
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]    
Total cash and cash equivalents 2,332 1,963
Ford Credit | Cash    
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]    
Total cash and cash equivalents 6,938 7,309
Level 1 | U.S. government    
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]    
Total cash and cash equivalents 1,719 1,953
Level 1 | Company excluding Ford Credit | U.S. government    
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]    
Total cash and cash equivalents 1,649 1,099
Level 1 | Ford Credit | U.S. government    
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]    
Total cash and cash equivalents 70 854
Level 2 | U.S. government agencies    
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]    
Total cash and cash equivalents 1,010 2,929
Level 2 | Non-U.S. government    
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]    
Total cash and cash equivalents 2,382 1,443
Level 2 | Corporate debt    
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]    
Total cash and cash equivalents 2,184 998
Level 2 | Company excluding Ford Credit | U.S. government agencies    
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]    
Total cash and cash equivalents 610 2,529
Level 2 | Company excluding Ford Credit | Non-U.S. government    
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]    
Total cash and cash equivalents 1,300 1,073
Level 2 | Company excluding Ford Credit | Corporate debt    
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]    
Total cash and cash equivalents 1,404 659
Level 2 | Ford Credit | U.S. government agencies    
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]    
Total cash and cash equivalents 400 400
Level 2 | Ford Credit | Non-U.S. government    
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]    
Total cash and cash equivalents 1,082 370
Level 2 | Ford Credit | Corporate debt    
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]    
Total cash and cash equivalents 780 339
U.S. government | Level 1    
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]    
Marketable securities 4,041 3,715
U.S. government | Level 1 | Company excluding Ford Credit    
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]    
Marketable securities 3,817 3,530
U.S. government | Level 1 | Ford Credit    
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]    
Marketable securities 224 185
U.S. government agencies | Level 2    
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]    
Marketable securities 1,319 1,691
U.S. government agencies | Level 2 | Company excluding Ford Credit    
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]    
Marketable securities 1,319 1,691
U.S. government agencies | Level 2 | Ford Credit    
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]    
Marketable securities 0 0
Non-U.S. government | Level 2    
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]    
Marketable securities 2,134 2,351
Non-U.S. government | Level 2 | Company excluding Ford Credit    
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]    
Marketable securities 2,043 2,272
Non-U.S. government | Level 2 | Ford Credit    
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]    
Marketable securities 91 79
Corporate debt | Level 2    
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]    
Marketable securities 7,024 6,928
Corporate debt | Level 2 | Company excluding Ford Credit    
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]    
Marketable securities 6,755 6,676
Corporate debt | Level 2 | Ford Credit    
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]    
Marketable securities 269 252
Equities | Level 1    
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]    
Marketable securities 0 22
Equities | Level 1 | Company excluding Ford Credit    
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]    
Marketable securities 0 22
Equities | Level 1 | Ford Credit    
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]    
Marketable securities 0 0
Other marketable securities | Level 2    
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]    
Marketable securities 613 706
Other marketable securities | Level 2 | Company excluding Ford Credit    
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]    
Marketable securities 413 516
Other marketable securities | Level 2 | Ford Credit    
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]    
Marketable securities $ 200 $ 190
v3.25.4
CASH, CASH EQUIVALENTS, AND MARKETABLE SECURITIES - Schedule of Debt Securities, Available-For-Sale (Details) - Company excluding Ford Credit - USD ($)
$ in Millions
Dec. 31, 2025
Dec. 31, 2024
Debt Securities, Available-for-sale [Line Items]    
Amortized Cost $ 15,490 $ 15,051
Gross Unrealized Gains 111 41
Gross Unrealized Losses (19) (118)
Total marketable securities 15,582 14,974
Fair Value of Securities with Contractual Maturities    
Within 1 Year 4,296 3,810
After 1 Year through 5 Years 11,240 11,051
After 5 Years 46 113
U.S. government    
Debt Securities, Available-for-sale [Line Items]    
Amortized Cost 3,724 3,476
Gross Unrealized Gains 25 1
Gross Unrealized Losses (2) (27)
Total marketable securities 3,747 3,450
Fair Value of Securities with Contractual Maturities    
Within 1 Year 356 282
After 1 Year through 5 Years 3,391 3,168
After 5 Years 0 0
U.S. government agencies    
Debt Securities, Available-for-sale [Line Items]    
Amortized Cost 1,358 1,755
Gross Unrealized Gains 6 1
Gross Unrealized Losses (8) (30)
Total marketable securities 1,356 1,726
Fair Value of Securities with Contractual Maturities    
Within 1 Year 460 697
After 1 Year through 5 Years 892 1,010
After 5 Years 4 19
Non-U.S. government    
Debt Securities, Available-for-sale [Line Items]    
Amortized Cost 1,958 2,039
Gross Unrealized Gains 12 1
Gross Unrealized Losses (8) (39)
Total marketable securities 1,962 2,001
Fair Value of Securities with Contractual Maturities    
Within 1 Year 553 559
After 1 Year through 5 Years 1,400 1,429
After 5 Years 9 13
Corporate debt    
Debt Securities, Available-for-sale [Line Items]    
Amortized Cost 8,065 7,295
Gross Unrealized Gains 65 35
Gross Unrealized Losses (1) (21)
Total marketable securities 8,129 7,309
Fair Value of Securities with Contractual Maturities    
Within 1 Year 2,925 2,272
After 1 Year through 5 Years 5,200 5,033
After 5 Years 4 4
Other marketable securities    
Debt Securities, Available-for-sale [Line Items]    
Amortized Cost 385 486
Gross Unrealized Gains 3 3
Gross Unrealized Losses 0 (1)
Total marketable securities 388 488
Fair Value of Securities with Contractual Maturities    
Within 1 Year 2 0
After 1 Year through 5 Years 357 411
After 5 Years $ 29 $ 77
v3.25.4
CASH, CASH EQUIVALENTS, AND MARKETABLE SECURITIES - Schedule of Sales Proceeds and Gross Realized Gains/Losses (Details) - Company excluding Ford Credit - USD ($)
$ in Millions
12 Months Ended
Dec. 31, 2025
Dec. 31, 2024
Dec. 31, 2023
Debt Securities, Available-for-sale [Line Items]      
Sales proceeds $ 6,150 $ 11,026 $ 3,140
Gross realized gains 24 17 2
Gross realized losses $ 5 $ 28 $ 37
v3.25.4
CASH, CASH EQUIVALENTS, AND MARKETABLE SECURITIES - Narrative (Details) - USD ($)
12 Months Ended
Dec. 31, 2025
Dec. 31, 2024
Dec. 31, 2023
Cash and Cash Equivalents [Abstract]      
Allowance for credit loss $ 0 $ 0 $ 0
v3.25.4
CASH, CASH EQUIVALENTS, AND MARKETABLE SECURITIES - Schedule Cash, Cash Equivalents, and Restricted Cash (Details) - USD ($)
$ in Millions
Dec. 31, 2025
Dec. 31, 2024
Dec. 31, 2023
Dec. 31, 2022
Cash and Cash Equivalents [Abstract]        
Cash and cash equivalents $ 23,356 $ 22,935    
Restricted cash 358 208    
Cash, cash equivalents, and restricted cash - held-for-sale (Note 21) 36 47    
Total cash, cash equivalents, and restricted cash $ 23,750 $ 23,190 $ 25,110 $ 25,340
Restricted Cash, Statement of Financial Position [Extensible Enumeration] Other assets Other assets    
v3.25.4
FORD CREDIT FINANCE RECEIVABLES AND ALLOWANCE FOR CREDIT LOSSES - Narrative (Details) - USD ($)
$ in Millions
12 Months Ended
Dec. 31, 2025
Dec. 31, 2024
Dec. 31, 2023
Accounts, Notes, Loans and Financing Receivable [Line Items]      
Wholesale loans percentage for dealer financing 96.00%    
Number of days after which finance receivable considered past due 31 days    
Accrued interest $ 314 $ 335  
Financing receivable, threshold period past due, writeoff 120 days    
Consumer      
Accounts, Notes, Loans and Financing Receivable [Line Items]      
Finance receivables $ 43,800 47,600  
Non-Consumer      
Accounts, Notes, Loans and Financing Receivable [Line Items]      
Finance receivables 20,300 24,400  
Ford Credit      
Accounts, Notes, Loans and Financing Receivable [Line Items]      
Revenue from finance leases $ 576 $ 515 $ 381
Sales-Type Lease, Lease Income, Statement of Income or Comprehensive Income [Extensible Enumeration] Total revenues (Note 4) Total revenues (Note 4) Total revenues (Note 4)
Non-accrual financing revenue 90 days    
Minimum      
Accounts, Notes, Loans and Financing Receivable [Line Items]      
Definition of probable 70.00%    
Minimum | Ford Credit      
Accounts, Notes, Loans and Financing Receivable [Line Items]      
Lease plans term 24 months    
Maximum | Ford Credit      
Accounts, Notes, Loans and Financing Receivable [Line Items]      
Lease plans term 60 months    
v3.25.4
FORD CREDIT FINANCE RECEIVABLES AND ALLOWANCE FOR CREDIT LOSSES - Schedule of Net Finance Receivables (Details) - USD ($)
$ in Millions
Dec. 31, 2025
Dec. 31, 2024
Dec. 31, 2023
Accounts, Notes, Loans and Financing Receivable [Line Items]      
Current portion $ 49,130 $ 51,850  
Non-current portion 61,449 59,786  
Ford Credit      
Accounts, Notes, Loans and Financing Receivable [Line Items]      
Unearned interest supplements (470) (437)  
Recorded investment 111,490 112,500  
Allowance for credit losses (911) (864) $ (882)
Finance receivables, net 110,579 111,636  
Current portion 49,130 51,850  
Non-current portion 61,449 59,786  
Net finance receivables subject to fair value 101,822 103,755  
Ford Credit | Fair Value, Inputs, Level 3 | Fair Value, Nonrecurring      
Accounts, Notes, Loans and Financing Receivable [Line Items]      
Fair value 102,499 103,231  
Consumer | Ford Credit      
Accounts, Notes, Loans and Financing Receivable [Line Items]      
Retail financing, gross 89,741 87,816  
Recorded investment 85,255 83,218  
Allowance for credit losses (902) (860) (879)
Consumer | Ford Credit | Retail installment contracts, gross      
Accounts, Notes, Loans and Financing Receivable [Line Items]      
Retail financing, gross 80,467 79,459  
Consumer | Ford Credit | Retail financing      
Accounts, Notes, Loans and Financing Receivable [Line Items]      
Unearned interest supplements (4,486) (4,598)  
Recorded investment 85,255 83,218  
Finance leases, gross | Ford Credit | Retail financing      
Accounts, Notes, Loans and Financing Receivable [Line Items]      
Finance leases, gross 9,274 8,357  
Non-Consumer | Ford Credit      
Accounts, Notes, Loans and Financing Receivable [Line Items]      
Recorded investment 26,235 29,282  
Allowance for credit losses (9) (4) $ (3)
Non-Consumer | Ford Credit | Wholesale and Dealer Loans      
Accounts, Notes, Loans and Financing Receivable [Line Items]      
Recorded investment $ 26,235 $ 29,282  
v3.25.4
FORD CREDIT FINANCE RECEIVABLES AND ALLOWANCE FOR CREDIT LOSSES - Schedule of Contractual Amount Due on Financing Lease Maturity (Details) - Ford Credit
$ in Millions
Dec. 31, 2025
USD ($)
Accounts, Notes, Loans and Financing Receivable [Line Items]  
2026 $ 2,089
2027 1,975
2028 1,724
2029 1,068
2030 148
Thereafter 6
Total future cash payments 7,010
Less: Present value discount 602
Finance lease receivables $ 6,408
v3.25.4
FORD CREDIT FINANCE RECEIVABLES AND ALLOWANCE FOR CREDIT LOSSES - Schedule of Finance Lease Receivables to Finance Leases, Gross and Finance Leases, Net (Details) - Ford Credit - USD ($)
$ in Millions
Dec. 31, 2025
Dec. 31, 2024
Dec. 31, 2023
Accounts, Notes, Loans and Financing Receivable [Line Items]      
Finance lease receivables $ 6,408 $ 5,367  
Unguaranteed residual assets 2,738 2,883  
Initial direct costs 128 107  
Unearned interest supplements from Ford and affiliated companies (470) (437)  
Allowance for credit losses (911) (864) $ (882)
Finance lease receivables 6,408    
Finance leases, gross      
Accounts, Notes, Loans and Financing Receivable [Line Items]      
Finance leases, gross 9,274 8,357  
Allowance for credit losses (47) (39)  
Finance lease receivables $ 8,757 $ 7,881  
v3.25.4
FORD CREDIT FINANCE RECEIVABLES AND ALLOWANCE FOR CREDIT LOSSES - Schedule of Credit Quality Analysis of Consumer Receivables (Details) - Ford Credit
$ in Millions
12 Months Ended
Dec. 31, 2025
USD ($)
Dec. 31, 2024
USD ($)
Financing Receivable, Allowance for Credit Loss [Line Items]    
Recorded investment $ 111,490 $ 112,500
Financing receivable, allowance for credit loss, writeoff 677 575
Consumer    
Financing Receivable, Allowance for Credit Loss [Line Items]    
Financing receivable, originated five or more years before latest fiscal year 1,221 846
Financing receivable, originated four years before latest fiscal year 2,295 3,282
Financing receivable, originated three years before latest fiscal year 6,480 5,597
Financing receivable, originated two years before latest fiscal year 15,374 12,519
Financing receivable, originated in fiscal year before latest fiscal year 27,080 24,477
Financing receivable, originated in current fiscal year 32,805 36,497
Recorded investment $ 85,255 $ 83,218
Financing receivable, percent of consumer finance receivables 1.000 1.000
Financing receivable, originated, more than five years before current fiscal year, writeoff $ 54 $ 46
Financing receivable, year five, originated, four years before current fiscal year, writeoff 54 58
Financing receivable, year four, originated, three years before current fiscal year, writeoff 124 71
Financing receivable, year three, originated, two years before current fiscal year, writeoff 187 152
Financing receivable, year two, originated, fiscal year before current fiscal year, writeoff 205 191
Financing receivable, year one, originated, current fiscal year, writeoff 42 50
Financing receivable, allowance for credit loss, writeoff 666 568
Consumer | Financial Asset, Past Due    
Financing Receivable, Allowance for Credit Loss [Line Items]    
Financing receivable, originated five or more years before latest fiscal year 82 58
Financing receivable, originated four years before latest fiscal year 89 120
Financing receivable, originated three years before latest fiscal year 190 139
Financing receivable, originated two years before latest fiscal year 303 244
Financing receivable, originated in fiscal year before latest fiscal year 364 324
Financing receivable, originated in current fiscal year 226 262
Recorded investment $ 1,254 $ 1,147
Financing receivable, percent of consumer finance receivables 0.015 0.014
Consumer | 31 - 60 days past due    
Financing Receivable, Allowance for Credit Loss [Line Items]    
Financing receivable, originated five or more years before latest fiscal year $ 61 $ 43
Financing receivable, originated four years before latest fiscal year 65 93
Financing receivable, originated three years before latest fiscal year 139 104
Financing receivable, originated two years before latest fiscal year 228 187
Financing receivable, originated in fiscal year before latest fiscal year 275 242
Financing receivable, originated in current fiscal year 166 203
Recorded investment $ 934 $ 872
Financing receivable, percent of consumer finance receivables 0.011 0.010
Consumer | Greater than 60 days past due    
Financing Receivable, Allowance for Credit Loss [Line Items]    
Financing receivable, originated five or more years before latest fiscal year $ 21 $ 15
Financing receivable, originated four years before latest fiscal year 24 27
Financing receivable, originated three years before latest fiscal year 51 35
Financing receivable, originated two years before latest fiscal year 75 57
Financing receivable, originated in fiscal year before latest fiscal year 89 82
Financing receivable, originated in current fiscal year 60 59
Recorded investment $ 320 $ 275
Financing receivable, percent of consumer finance receivables 0.004 0.004
Consumer | Current    
Financing Receivable, Allowance for Credit Loss [Line Items]    
Financing receivable, originated five or more years before latest fiscal year $ 1,139 $ 788
Financing receivable, originated four years before latest fiscal year 2,206 3,162
Financing receivable, originated three years before latest fiscal year 6,290 5,458
Financing receivable, originated two years before latest fiscal year 15,071 12,275
Financing receivable, originated in fiscal year before latest fiscal year 26,716 24,153
Financing receivable, originated in current fiscal year 32,579 36,235
Recorded investment $ 84,001 $ 82,071
Financing receivable, percent of consumer finance receivables 0.985 0.986
v3.25.4
FORD CREDIT FINANCE RECEIVABLES AND ALLOWANCE FOR CREDIT LOSSES - Schedule of Credit Quality Analysis of Dealer Financing Receivables (Details) - Ford Credit
$ in Millions
12 Months Ended
Dec. 31, 2025
USD ($)
Dec. 31, 2024
USD ($)
Financing Receivable, Allowance for Credit Loss [Line Items]    
Recorded investment $ 111,490 $ 112,500
Financing receivable, allowance for credit loss, writeoff 677 575
Non-Consumer    
Financing Receivable, Allowance for Credit Loss [Line Items]    
Recorded investment 26,235 29,282
Wholesale Loans 25,195 28,259
Financing receivable, allowance for credit loss, writeoff 11 7
Financing Receivable, Wholesale Loans, writeoff 10 6
Non-Consumer | Group I    
Financing Receivable, Allowance for Credit Loss [Line Items]    
Wholesale Loans 20,608 25,257
Non-Consumer | Group II    
Financing Receivable, Allowance for Credit Loss [Line Items]    
Wholesale Loans 3,979 2,494
Non-Consumer | Group III    
Financing Receivable, Allowance for Credit Loss [Line Items]    
Wholesale Loans 584 462
Non-Consumer | Group IV    
Financing Receivable, Allowance for Credit Loss [Line Items]    
Wholesale Loans 24 46
Non-Consumer | Dealer Loans    
Financing Receivable, Allowance for Credit Loss [Line Items]    
Financing receivable, originated five or more years before latest fiscal year 295 283
Financing receivable, originated four years before latest fiscal year 76 63
Financing receivable, originated three years before latest fiscal year 35 102
Financing receivable, originated two years before latest fiscal year 184 48
Financing receivable, originated in fiscal year before latest fiscal year 125 246
Financing receivable, originated in current fiscal year 325 281
Recorded investment 1,040 1,023
Financing receivable, originated, more than five years before current fiscal year, writeoff 0 1
Financing receivable, year five, originated, four years before current fiscal year, writeoff 0 0
Financing receivable, year four, originated, three years before current fiscal year, writeoff 0 0
Financing receivable, year three, originated, two years before current fiscal year, writeoff 1 0
Financing receivable, year two, originated, fiscal year before current fiscal year, writeoff 0 0
Financing receivable, year one, originated, current fiscal year, writeoff 0 0
Financing receivable, allowance for credit loss, writeoff 1 1
Non-Consumer | Dealer Loans | Group I    
Financing Receivable, Allowance for Credit Loss [Line Items]    
Financing receivable, originated five or more years before latest fiscal year 269 270
Financing receivable, originated four years before latest fiscal year 68 63
Financing receivable, originated three years before latest fiscal year 31 97
Financing receivable, originated two years before latest fiscal year 149 47
Financing receivable, originated in fiscal year before latest fiscal year 78 217
Financing receivable, originated in current fiscal year 268 245
Recorded investment 863 939
Non-Consumer | Dealer Loans | Group II    
Financing Receivable, Allowance for Credit Loss [Line Items]    
Financing receivable, originated five or more years before latest fiscal year 25 13
Financing receivable, originated four years before latest fiscal year 8 0
Financing receivable, originated three years before latest fiscal year 4 3
Financing receivable, originated two years before latest fiscal year 33 1
Financing receivable, originated in fiscal year before latest fiscal year 46 28
Financing receivable, originated in current fiscal year 44 31
Recorded investment 160 76
Non-Consumer | Dealer Loans | Group III    
Financing Receivable, Allowance for Credit Loss [Line Items]    
Financing receivable, originated five or more years before latest fiscal year 1 0
Financing receivable, originated four years before latest fiscal year 0 0
Financing receivable, originated three years before latest fiscal year 0 2
Financing receivable, originated two years before latest fiscal year 2 0
Financing receivable, originated in fiscal year before latest fiscal year 1 1
Financing receivable, originated in current fiscal year 11 4
Recorded investment 15 7
Non-Consumer | Dealer Loans | Group IV    
Financing Receivable, Allowance for Credit Loss [Line Items]    
Financing receivable, originated five or more years before latest fiscal year 0 0
Financing receivable, originated four years before latest fiscal year 0 0
Financing receivable, originated three years before latest fiscal year 0 0
Financing receivable, originated two years before latest fiscal year 0 0
Financing receivable, originated in fiscal year before latest fiscal year 0 0
Financing receivable, originated in current fiscal year 2 1
Recorded investment 2 1
Non-Consumer | Wholesale and Dealer Loans    
Financing Receivable, Allowance for Credit Loss [Line Items]    
Recorded investment $ 26,235 $ 29,282
Percent 1.000 1.000
Financing receivable, allowance for credit loss, writeoff $ 11 $ 7
Non-Consumer | Wholesale and Dealer Loans | Financial Asset, Past Due    
Financing Receivable, Allowance for Credit Loss [Line Items]    
Recorded investment 8 8
Non-Consumer | Wholesale and Dealer Loans | Group I    
Financing Receivable, Allowance for Credit Loss [Line Items]    
Recorded investment $ 21,471 $ 26,196
Percent 0.818 0.894
Non-Consumer | Wholesale and Dealer Loans | Group II    
Financing Receivable, Allowance for Credit Loss [Line Items]    
Recorded investment $ 4,139 $ 2,570
Percent 0.158 0.088
Non-Consumer | Wholesale and Dealer Loans | Group III    
Financing Receivable, Allowance for Credit Loss [Line Items]    
Recorded investment $ 599 $ 469
Percent 0.023 0.016
Non-Consumer | Wholesale and Dealer Loans | Group IV    
Financing Receivable, Allowance for Credit Loss [Line Items]    
Recorded investment $ 26 $ 47
Percent 0.001 0.002
v3.25.4
FORD CREDIT FINANCE RECEIVABLES AND ALLOWANCE FOR CREDIT LOSSES - Schedule of Allowance for Credit Losses Related to Finance Receivables (Details) - Ford Credit - USD ($)
$ in Millions
12 Months Ended
Dec. 31, 2025
Dec. 31, 2024
Financing Receivable, Allowance for Credit Loss [Roll Forward]    
Beginning balance $ 864 $ 882
Charge-offs (677) (575)
Recoveries 180 163
Provision for credit losses 528 417
Other 16 (23)
Ending balance 911 864
Consumer    
Financing Receivable, Allowance for Credit Loss [Roll Forward]    
Beginning balance 860 879
Charge-offs (666) (568)
Recoveries 177 160
Provision for credit losses 516 412
Other 15 (23)
Ending balance 902 860
Non-Consumer    
Financing Receivable, Allowance for Credit Loss [Roll Forward]    
Beginning balance 4 3
Charge-offs (11) (7)
Recoveries 3 3
Provision for credit losses 12 5
Other 1 0
Ending balance $ 9 $ 4
v3.25.4
INVENTORIES (Details) - USD ($)
$ in Millions
Dec. 31, 2025
Dec. 31, 2024
Inventory Disclosure [Abstract]    
Raw materials, work-in-process, and supplies $ 6,020 $ 5,394
Finished products 9,265 9,557
Total inventories $ 15,285 $ 14,951
v3.25.4
NET INVESTMENT IN OPERATING LEASES - Schedule of Net Investment in Operating Leases (Details) - USD ($)
$ in Millions
Dec. 31, 2025
Dec. 31, 2024
Property, Plant, and Equipment, Lessor Asset under Operating Lease [Line Items]    
Vehicles, net of depreciation $ 28,540 $ 22,947
Company excluding Ford Credit    
Property, Plant, and Equipment, Lessor Asset under Operating Lease [Line Items]    
Vehicles, net of depreciation 2,038 1,258
Ford Credit Segment    
Property, Plant, and Equipment, Lessor Asset under Operating Lease [Line Items]    
Vehicles, at cost 30,639 25,424
Accumulated depreciation (4,137) (3,735)
Vehicles, net of depreciation 26,502 21,689
Ford Credit Segment | Securitization Transactions VIE Primary Beneficiary and Non VIEs Primary Beneficiary    
Property, Plant, and Equipment, Lessor Asset under Operating Lease [Line Items]    
Vehicles, net of depreciation $ 13,600 $ 13,300
v3.25.4
NET INVESTMENT IN OPERATING LEASES - Schedule of Operating Lease Depreciation Expense (Details) - USD ($)
$ in Millions
12 Months Ended
Dec. 31, 2025
Dec. 31, 2024
Dec. 31, 2023
Ford Credit      
Operating Leased Assets [Line Items]      
Operating lease depreciation expense $ 2,522 $ 2,482 $ 2,309
v3.25.4
NET INVESTMENT IN OPERATING LEASES - Net Investment in Operating Leases Operating Lease Amounts Contractually Due (Details)
$ in Millions
Dec. 31, 2025
USD ($)
Leases [Abstract]  
2026 $ 4,541
2027 3,181
2028 1,586
2029 404
2030 20
Total $ 9,732
v3.25.4
NET PROPERTY - Narrative (Details)
$ in Millions
3 Months Ended 12 Months Ended
Dec. 31, 2025
USD ($)
Dec. 31, 2025
USD ($)
electric_vehicle
Property, Plant and Equipment [Line Items]    
Number of EV vehicles planned for production, that were canceled | electric_vehicle   3
Impairment charges   $ 8,140
Ford Model e    
Property, Plant and Equipment [Line Items]    
Impairment charges $ 8,100 8,100
Supplier and other contract cancellation expenses 1,200 1,200
Goodwill, impairment loss 215 $ 200
Ford Model e | EV Program Cancellations    
Property, Plant and Equipment [Line Items]    
Impairment charges $ 1,100  
Machinery and Equipment    
Property, Plant and Equipment [Line Items]    
Property, plant and equipment, useful life 14 years 6 months 14 years 6 months
Software    
Property, Plant and Equipment [Line Items]    
Property, plant and equipment, useful life 8 years 8 years
Land Improvements    
Property, Plant and Equipment [Line Items]    
Property, plant and equipment, useful life 30 years 30 years
Buildings    
Property, Plant and Equipment [Line Items]    
Property, plant and equipment, useful life 40 years 40 years
Minimum    
Property, Plant and Equipment [Line Items]    
Property, plant and equipment, useful life 3 years 3 years
Maximum    
Property, Plant and Equipment [Line Items]    
Property, plant and equipment, useful life 40 years 40 years
v3.25.4
NET PROPERTY - Schedule of Net Property (Details) - USD ($)
$ in Millions
Dec. 31, 2025
Dec. 31, 2024
Property, Plant and Equipment [Line Items]    
Total $ 37,288 $ 41,928
Total land, plant and equipment, and other    
Property, Plant and Equipment [Line Items]    
Total land, plant and equipment, and other 66,880 66,971
Accumulated depreciation (36,305) (33,525)
Total 30,575 33,446
Land    
Property, Plant and Equipment [Line Items]    
Total land, plant and equipment, and other 408 360
Buildings and land improvements    
Property, Plant and Equipment [Line Items]    
Total land, plant and equipment, and other 15,305 13,912
Machinery, equipment, and other    
Property, Plant and Equipment [Line Items]    
Total land, plant and equipment, and other 41,056 40,765
Software    
Property, Plant and Equipment [Line Items]    
Total land, plant and equipment, and other 6,017 5,694
Construction in progress    
Property, Plant and Equipment [Line Items]    
Total land, plant and equipment, and other 4,094 6,240
Tooling, net of amortization    
Property, Plant and Equipment [Line Items]    
Total $ 6,713 $ 8,482
v3.25.4
NET PROPERTY - Schedule of Property-Related Expenses, Excluding Net Investment in Operating Leases (Details) - USD ($)
$ in Millions
12 Months Ended
Dec. 31, 2025
Dec. 31, 2024
Dec. 31, 2023
Property, Plant and Equipment [Line Items]      
Depreciation and other amortization $ 10,254 $ 3,067 $ 3,041
Total 13,452 5,085 5,381
Maintenance and rearrangement 2,137 1,919 1,909
Tooling amortization (a)      
Property, Plant and Equipment [Line Items]      
Tooling amortization $ 3,198 $ 2,018 $ 2,340
v3.25.4
EQUITY IN NET ASSETS OF AFFILIATED COMPANIES - Schedule of Carrying Value and Ownership Percentages of our Equity Method Investments (Details) - USD ($)
$ in Millions
12 Months Ended
Dec. 31, 2025
Dec. 31, 2024
Dec. 31, 2023
Schedule of Equity Method Investments [Line Items]      
Investment Balance $ 2,753 $ 6,821  
Loss in equity method investments 3,153 (678) $ (414)
Ford Otomotiv Sanayi Anonim Sirketi      
Schedule of Equity Method Investments [Line Items]      
Investment Balance $ 1,156 1,028  
Ownership Percentage 41.00%    
Jiangling Motors Corporation, Limited      
Schedule of Equity Method Investments [Line Items]      
Investment Balance $ 574 521  
Ownership Percentage 32.00%    
AutoAlliance (Thailand) Co., Ltd.      
Schedule of Equity Method Investments [Line Items]      
Investment Balance $ 381 339  
Ownership Percentage 50.00%    
Changan Ford Automobile Corporation, Limited      
Schedule of Equity Method Investments [Line Items]      
Investment Balance $ 250 356  
Ownership Percentage 50.00%    
Ionity Holding GmbH & Co. KG      
Schedule of Equity Method Investments [Line Items]      
Investment Balance $ 117 114  
Ownership Percentage 15.00%    
FFS Finance South Africa (Pty) Limited      
Schedule of Equity Method Investments [Line Items]      
Investment Balance $ 66 76  
Ownership Percentage 50.00%    
Blue Oval SK LLC      
Schedule of Equity Method Investments [Line Items]      
Investment Balance $ 0 4,154  
Ownership Percentage 50.00%    
Impairment, Long-Lived Asset, Held-for-Use, Statement of Income or Comprehensive Income [Extensible Enumeration] Loss in equity method investments    
Loss in equity method investments $ 1,800    
Asset write downs 1,400    
RouteOne, LLC      
Schedule of Equity Method Investments [Line Items]      
Investment Balance $ 56 50  
Ownership Percentage 30.00%    
Other      
Schedule of Equity Method Investments [Line Items]      
Investment Balance $ 153 $ 183  
v3.25.4
EQUITY IN NET ASSETS OF AFFILIATED COMPANIES - Narrative (Details) - USD ($)
$ in Millions
12 Months Ended
Dec. 31, 2025
Dec. 31, 2024
Dec. 31, 2023
Equity Method Investments and Joint Ventures [Abstract]      
Dividends from affiliated companies $ 420 $ 418 $ 381
v3.25.4
EQUITY IN NET ASSETS OF AFFILIATED COMPANIES - Aggregate Summary of the Balance Sheets and Income Statements of our Equity Method Investees (Details) - USD ($)
$ in Millions
12 Months Ended
Dec. 31, 2025
Dec. 31, 2024
Dec. 31, 2023
Schedule of Equity Method Investments [Line Items]      
Current assets $ 123,487 $ 124,474  
Total assets 289,160 285,196 $ 273,310
Current liabilities 114,890 106,859  
Total liabilities 253,180 240,338  
Equity attributable to noncontrolling interests 28 23  
Income/(Loss) before income taxes (11,830) 7,233 3,967
Net income/(loss) (8,162) 5,894 4,329
Net income/(loss) attributable to noncontrolling interests 20 15 (18)
Equity Method Investment, Nonconsolidated Investee or Group of Investees      
Schedule of Equity Method Investments [Line Items]      
Current assets 13,939 11,965  
Non-current assets 24,552 22,603  
Total assets 38,491 34,568  
Current liabilities 12,375 10,653  
Non-current liabilities 15,702 11,635  
Total liabilities 28,077 22,288  
Equity attributable to noncontrolling interests 65 113  
Total revenue 35,615 34,025 31,052
Income/(Loss) before income taxes (2,173) 1,315 991
Net income/(loss) (2,236) 1,582 1,207
Net income/(loss) attributable to noncontrolling interests $ (48) $ (37) $ (63)
v3.25.4
EQUITY IN NET ASSETS OF AFFILIATED COMPANIES - Transactions with Equity Method Investees (Details) - USD ($)
$ in Millions
12 Months Ended
Dec. 31, 2025
Dec. 31, 2024
Dec. 31, 2023
Related Party Transaction [Line Items]      
Sales $ 187,267 $ 184,992 $ 176,191
Royalty income 456 503 477
Payables 25,809 24,128  
Equity Method Investee      
Related Party Transaction [Line Items]      
Sales 7,166 6,049 5,237
Purchases 19,658 16,629 13,457
Royalty income 309 363 $ 329
Receivables 1,214 1,149  
Payables $ 2,206 $ 1,758  
v3.25.4
OTHER LIABILITIES AND DEFERRED REVENUE (Details) - USD ($)
$ in Millions
Dec. 31, 2025
Dec. 31, 2024
Current    
Dealer and dealers’ customer allowances and claims $ 15,293 $ 14,140
Deferred revenue 4,489 3,331
Employee benefit plans 3,507 2,457
Accrued interest 1,453 1,346
Operating lease liabilities 567 558
OPEB 331 335
Pension 228 215
Other 5,911 5,400
Total current other liabilities and deferred revenue 31,779 27,782
Non-current    
Dealer and dealers’ customer allowances and claims 12,136 9,836
Deferred revenue 5,360 4,910
OPEB 4,031 4,080
Pension 3,701 4,470
Operating lease liabilities 1,835 1,782
Employee benefit plans 792 806
Other 3,047 2,948
Total non-current other liabilities and deferred revenue 30,902 28,832
Non-current portion $ 524 $ 923
Derivative [Line Items]    
Derivative Liability, Noncurrent, Statement of Financial Position [Extensible Enumeration] Total non-current other liabilities and deferred revenue Total non-current other liabilities and deferred revenue
Other Current Liabilities    
Derivative [Line Items]    
Current portion $ 500 $ 1,000
Derivative Liability, Current, Statement of Financial Position [Extensible Enumeration] Total current other liabilities and deferred revenue Total current other liabilities and deferred revenue
v3.25.4
RETIREMENT BENEFITS - Narrative (Details) - USD ($)
$ in Millions
12 Months Ended
Dec. 31, 2025
Dec. 31, 2024
Dec. 31, 2023
Deferred Compensation Arrangement with Individual, Postretirement Benefits [Line Items]      
Securities comprised percentage 1.00%    
Pension Plan      
Deferred Compensation Arrangement with Individual, Postretirement Benefits [Line Items]      
Expense related to separation programs, settlements, and curtailments, $ 156 $ 240 $ 360
Payment for pension benefits 720    
Cash to global funded pension plans, next fiscal year 550    
Pension Plan | Defined Benefit Plan, Unfunded Plan      
Deferred Compensation Arrangement with Individual, Postretirement Benefits [Line Items]      
Payment for pension benefits 445    
Cash to global funded pension plans, next fiscal year 400    
Pension Plan | U.S. Plans      
Deferred Compensation Arrangement with Individual, Postretirement Benefits [Line Items]      
Settlements     71
Settlements and curtailments $ 0 129 69
Expected long-term rate of return on assets 6.20%    
Total assets at fair value $ 30,005 29,502 31,423
Pension Plan | U.S. Plans | Dividends And Interest Receivable      
Deferred Compensation Arrangement with Individual, Postretirement Benefits [Line Items]      
Total assets at fair value 256 236  
Pension Plan | Non-U.S. Plans      
Deferred Compensation Arrangement with Individual, Postretirement Benefits [Line Items]      
Settlements and curtailments 6 (22) 9
Pension plans and separation and curtailment expenses $ 126 89 268
Expected long-term rate of return on assets 5.15%    
Total assets at fair value $ 22,775 21,751 22,958
Pension Plan | Non-U.S. Plans | Dividends And Interest Receivable      
Deferred Compensation Arrangement with Individual, Postretirement Benefits [Line Items]      
Total assets at fair value $ 48 65  
Pension Plan | UK      
Deferred Compensation Arrangement with Individual, Postretirement Benefits [Line Items]      
Expected long-term rate of return on assets 5.38%    
Pension Plan | CANADA      
Deferred Compensation Arrangement with Individual, Postretirement Benefits [Line Items]      
Expected long-term rate of return on assets 5.11%    
Worldwide Defined Contribution And Savings Plan      
Deferred Compensation Arrangement with Individual, Postretirement Benefits [Line Items]      
Defined contribution plan cost $ 761 699 546
Primary Employee Savings Plan      
Deferred Compensation Arrangement with Individual, Postretirement Benefits [Line Items]      
Defined contribution plan cost $ 184 $ 177 $ 155
v3.25.4
RETIREMENT BENEFITS - Schedule of Assumptions used to Determine Benefit Obligation and Net Periodic Benefit Cost/(Income) (Details)
12 Months Ended
Dec. 31, 2025
Dec. 31, 2024
OPEB Worldwide    
Deferred Compensation Arrangement with Individual, Postretirement Benefits [Line Items]    
Discount rate 5.27% 5.46%
Average rate of increase in compensation 3.70% 3.80%
Weighted Average Assumptions Used to Determine Net Benefit Cost for the Year Ended December 31    
Discount rate - Service cost 5.73% 5.28%
Effective interest rate on benefit obligation 5.14% 5.02%
Expected long-term rate of return on assets 0.00% 0.00%
Average rate of increase in compensation 3.80% 3.98%
U.S. Plans | Pension Benefits    
Deferred Compensation Arrangement with Individual, Postretirement Benefits [Line Items]    
Discount rate 5.34% 5.65%
Average rate of increase in compensation 3.80% 3.80%
Weighted Average Assumptions Used to Determine Net Benefit Cost for the Year Ended December 31    
Discount rate - Service cost 5.83% 5.25%
Effective interest rate on benefit obligation 5.35% 5.02%
Expected long-term rate of return on assets 6.37% 5.93%
Average rate of increase in compensation 3.80% 4.05%
Non-U.S. Plans | Pension Benefits    
Deferred Compensation Arrangement with Individual, Postretirement Benefits [Line Items]    
Discount rate 4.80% 4.51%
Average rate of increase in compensation 3.27% 3.52%
Weighted Average Assumptions Used to Determine Net Benefit Cost for the Year Ended December 31    
Discount rate - Service cost 4.60% 3.92%
Effective interest rate on benefit obligation 4.36% 4.01%
Expected long-term rate of return on assets 5.23% 4.53%
Average rate of increase in compensation 3.52% 3.54%
v3.25.4
RETIREMENT BENEFITS - Schedule Pre-Tax Net Periodic Benefit Cost/(Income) (Details) - USD ($)
$ in Millions
12 Months Ended
Dec. 31, 2025
Dec. 31, 2024
Dec. 31, 2023
OPEB Worldwide      
Defined Benefit Plan Disclosure [Line Items]      
Service cost $ 21 $ 24 $ 21
Interest cost 220 226 231
Expected return on assets 0 0 0
Amortization of prior service costs/(credits) 9 10 3
Net remeasurement (gain)/loss (19) (112) 286
Separation costs/other 0 0 1
Settlements and curtailments 0 0 0
Net periodic benefit cost/(income) 231 148 542
U.S. Plans | Pension Plan      
Defined Benefit Plan Disclosure [Line Items]      
Service cost 209 288 292
Interest cost 1,571 1,581 1,641
Expected return on assets (1,826) (1,817) (1,897)
Amortization of prior service costs/(credits) 88 92 0
Net remeasurement (gain)/loss 308 444 841
Separation costs/other 30 22 20
Settlements and curtailments 0 129 69
Net periodic benefit cost/(income) 380 739 966
Non-U.S. Plans | Pension Plan      
Defined Benefit Plan Disclosure [Line Items]      
Service cost 199 248 245
Interest cost 949 938 965
Expected return on assets (1,156) (1,019) (890)
Amortization of prior service costs/(credits) 25 25 22
Net remeasurement (gain)/loss 308 (1,019) 932
Separation costs/other 120 111 261
Settlements and curtailments 6 (22) 9
Net periodic benefit cost/(income) $ 451 $ (738) $ 1,544
v3.25.4
RETIREMENT BENEFITS - Schedule of Year-End Status of Plans (Details) - USD ($)
$ in Millions
12 Months Ended
Dec. 31, 2025
Dec. 31, 2024
Dec. 31, 2023
Pension Plan | U.S. Plans      
Change in Benefit Obligation      
Benefit obligation at January 1 $ 30,555 $ 32,676  
Service cost 209 288 $ 292
Interest cost 1,571 1,581 1,641
Amendments 0 0  
Separation costs/other 30 (19)  
Curtailments 0 87  
Settlements 0 (8)  
Plan participant contributions 16 15  
Benefits paid (2,851) (2,706)  
Foreign exchange translation 0 0  
Actuarial (gain)/loss 1,117 (1,359)  
Benefit obligation at December 31 30,647 30,555 32,676
Change in Plan Assets      
Fair value of plan assets at January 1 29,502 31,423  
Actual return on plan assets 2,635 13  
Company contributions 703 808  
Plan participant contributions 16 15  
Benefits paid (2,851) (2,706)  
Settlements 0 (8)  
Foreign exchange translation 0 0  
Other 0 (43)  
Fair value of plan assets at December 31 30,005 29,502 31,423
Funded status at December 31 (642) (1,053)  
Amounts Recognized on the Balance Sheet      
Prepaid assets 964 983  
Other liabilities (1,606) (2,036)  
Total (642) (1,053)  
Amounts Recognized in Accumulated Other Comprehensive Loss (pre-tax)      
Unamortized prior service costs/(credits) 361 449  
Pension Plans in which Accumulated Benefit Obligation Exceeds Plan Assets at December 31      
Accumulated benefit obligation 1,669 1,641  
Fair value of plan assets 89 85  
Accumulated Benefit Obligation at December 31 30,177 30,070  
Pension Plans in which Projected Benefit Obligation Exceeds Plan Assets at December 31      
Projected benefit obligation 1,695 13,696  
Fair value of plan assets 89 11,660  
Pension Plan | Non-U.S. Plans      
Change in Benefit Obligation      
Benefit obligation at January 1 21,245 24,004  
Service cost 199 248 245
Interest cost 949 938 965
Amendments 0 0  
Separation costs/other 94 103  
Curtailments 1 (22)  
Settlements 0 (6)  
Plan participant contributions 8 9  
Benefits paid (1,362) (1,416)  
Foreign exchange translation 1,970 (989)  
Actuarial (gain)/loss (779) (1,624)  
Benefit obligation at December 31 22,325 21,245 24,004
Change in Plan Assets      
Fair value of plan assets at January 1 21,751 22,958  
Actual return on plan assets 69 414  
Company contributions 462 685  
Plan participant contributions 8 9  
Benefits paid (1,362) (1,416)  
Settlements 0 (6)  
Foreign exchange translation 1,875 (880)  
Other (28) (13)  
Fair value of plan assets at December 31 22,775 21,751 22,958
Funded status at December 31 450 506  
Amounts Recognized on the Balance Sheet      
Prepaid assets 2,773 3,155  
Other liabilities (2,323) (2,649)  
Total 450 506  
Amounts Recognized in Accumulated Other Comprehensive Loss (pre-tax)      
Unamortized prior service costs/(credits) 110 132  
Pension Plans in which Accumulated Benefit Obligation Exceeds Plan Assets at December 31      
Accumulated benefit obligation 2,916 2,793  
Fair value of plan assets 687 500  
Accumulated Benefit Obligation at December 31 21,420 20,209  
Pension Plans in which Projected Benefit Obligation Exceeds Plan Assets at December 31      
Projected benefit obligation 3,016 8,813  
Fair value of plan assets 693 6,164  
OPEB Worldwide      
Change in Benefit Obligation      
Benefit obligation at January 1 4,415 4,696  
Service cost 21 24 21
Interest cost 220 226 231
Amendments 0 0  
Separation costs/other 0 0  
Curtailments 0 0  
Settlements 0 0  
Plan participant contributions 0 0  
Benefits paid (331) (324)  
Foreign exchange translation 56 (95)  
Actuarial (gain)/loss (19) (112)  
Benefit obligation at December 31 4,362 4,415 4,696
Change in Plan Assets      
Fair value of plan assets at January 1 0 0  
Actual return on plan assets 0 0  
Company contributions 0 0  
Plan participant contributions 0 0  
Benefits paid 0 0  
Settlements 0 0  
Foreign exchange translation 0 0  
Other 0 0  
Fair value of plan assets at December 31 0 0 $ 0
Funded status at December 31 (4,362) (4,415)  
Amounts Recognized on the Balance Sheet      
Prepaid assets 0 0  
Other liabilities (4,362) (4,415)  
Total (4,362) (4,415)  
Amounts Recognized in Accumulated Other Comprehensive Loss (pre-tax)      
Unamortized prior service costs/(credits) $ 34 $ 42  
v3.25.4
RETIREMENT BENEFITS - Schedule of Expected Future Benefit Payments (Details)
$ in Millions
Dec. 31, 2025
USD ($)
Pension Plan | U.S. Plans  
Expected Future Benefit Payments and Amortization  
2026 $ 2,695
2027 2,630
2028 2,600
2029 2,600
2030 2,550
2031-2035 11,990
Pension Plan | Non-U.S. Plans  
Expected Future Benefit Payments and Amortization  
2026 1,440
2027 1,420
2028 1,425
2029 1,430
2030 1,425
2031-2035 7,080
OPEB Worldwide  
Expected Future Benefit Payments and Amortization  
2026 340
2027 335
2028 330
2029 330
2030 325
2031-2035 $ 1,570
v3.25.4
RETIREMENT BENEFITS - Schedule of Defined Benefit Pension Plan Assets (Details) - Pension Plan - USD ($)
$ in Millions
Dec. 31, 2025
Dec. 31, 2024
Dec. 31, 2023
U.S. Plans      
Defined Benefit Plan Disclosure [Line Items]      
Total assets at fair value $ 30,005 $ 29,502 $ 31,423
U.S. Plans | Level 1      
Defined Benefit Plan Disclosure [Line Items]      
Total assets at fair value 6,960 6,417  
U.S. Plans | Level 2      
Defined Benefit Plan Disclosure [Line Items]      
Total assets at fair value 17,496 17,181  
U.S. Plans | Level 3      
Defined Benefit Plan Disclosure [Line Items]      
Total assets at fair value 35 29 21
U.S. Plans | Assets measured at NAV      
Defined Benefit Plan Disclosure [Line Items]      
Total assets at fair value 5,514 5,875  
U.S. Plans | Equity      
Defined Benefit Plan Disclosure [Line Items]      
Total assets at fair value 1,342 1,573  
U.S. Plans | Equity | Level 1      
Defined Benefit Plan Disclosure [Line Items]      
Total assets at fair value 1,294 1,525  
U.S. Plans | Equity | Level 2      
Defined Benefit Plan Disclosure [Line Items]      
Total assets at fair value 39 40  
U.S. Plans | Equity | Level 3      
Defined Benefit Plan Disclosure [Line Items]      
Total assets at fair value 9 8  
U.S. Plans | U.S. companies      
Defined Benefit Plan Disclosure [Line Items]      
Total assets at fair value 873 1,039  
U.S. Plans | U.S. companies | Level 1      
Defined Benefit Plan Disclosure [Line Items]      
Total assets at fair value 842 1,035  
U.S. Plans | U.S. companies | Level 2      
Defined Benefit Plan Disclosure [Line Items]      
Total assets at fair value 29 2  
U.S. Plans | U.S. companies | Level 3      
Defined Benefit Plan Disclosure [Line Items]      
Total assets at fair value 2 2  
U.S. Plans | International companies      
Defined Benefit Plan Disclosure [Line Items]      
Total assets at fair value 469 534  
U.S. Plans | International companies | Level 1      
Defined Benefit Plan Disclosure [Line Items]      
Total assets at fair value 452 490  
U.S. Plans | International companies | Level 2      
Defined Benefit Plan Disclosure [Line Items]      
Total assets at fair value 10 38  
U.S. Plans | International companies | Level 3      
Defined Benefit Plan Disclosure [Line Items]      
Total assets at fair value 7 6  
U.S. Plans | Fixed Income      
Defined Benefit Plan Disclosure [Line Items]      
Total assets at fair value 25,479 24,263  
U.S. Plans | Fixed Income | Level 1      
Defined Benefit Plan Disclosure [Line Items]      
Total assets at fair value 7,385 7,101  
U.S. Plans | Fixed Income | Level 2      
Defined Benefit Plan Disclosure [Line Items]      
Total assets at fair value 17,457 17,141  
U.S. Plans | Fixed Income | Level 3      
Defined Benefit Plan Disclosure [Line Items]      
Total assets at fair value 26 21  
U.S. Plans | Fixed Income | Assets measured at NAV      
Defined Benefit Plan Disclosure [Line Items]      
Total assets at fair value 611    
U.S. Plans | U.S. government agencies      
Defined Benefit Plan Disclosure [Line Items]      
Total assets at fair value 8,329 8,185  
U.S. Plans | U.S. government agencies | Level 1      
Defined Benefit Plan Disclosure [Line Items]      
Total assets at fair value 7,388 7,106  
U.S. Plans | U.S. government agencies | Level 2      
Defined Benefit Plan Disclosure [Line Items]      
Total assets at fair value 941 1,079  
U.S. Plans | U.S. government agencies | Level 3      
Defined Benefit Plan Disclosure [Line Items]      
Total assets at fair value 0 0  
U.S. Plans | Non-U.S. government      
Defined Benefit Plan Disclosure [Line Items]      
Total assets at fair value 689 608  
U.S. Plans | Non-U.S. government | Level 1      
Defined Benefit Plan Disclosure [Line Items]      
Total assets at fair value 1 1  
U.S. Plans | Non-U.S. government | Level 2      
Defined Benefit Plan Disclosure [Line Items]      
Total assets at fair value 688 607  
U.S. Plans | Non-U.S. government | Level 3      
Defined Benefit Plan Disclosure [Line Items]      
Total assets at fair value 0 0  
U.S. Plans | Corporate bonds      
Defined Benefit Plan Disclosure [Line Items]      
Total assets at fair value 15,378 15,100  
U.S. Plans | Corporate bonds | Level 1      
Defined Benefit Plan Disclosure [Line Items]      
Total assets at fair value 0 0  
U.S. Plans | Corporate bonds | Level 2      
Defined Benefit Plan Disclosure [Line Items]      
Total assets at fair value 15,355 15,079  
U.S. Plans | Corporate bonds | Level 3      
Defined Benefit Plan Disclosure [Line Items]      
Total assets at fair value 23 21  
U.S. Plans | Mortgage/other asset-backed      
Defined Benefit Plan Disclosure [Line Items]      
Total assets at fair value 456 433  
U.S. Plans | Mortgage/other asset-backed | Level 1      
Defined Benefit Plan Disclosure [Line Items]      
Total assets at fair value 0 0  
U.S. Plans | Mortgage/other asset-backed | Level 2      
Defined Benefit Plan Disclosure [Line Items]      
Total assets at fair value 453 433  
U.S. Plans | Mortgage/other asset-backed | Level 3      
Defined Benefit Plan Disclosure [Line Items]      
Total assets at fair value 3 0  
U.S. Plans | Commingled funds      
Defined Benefit Plan Disclosure [Line Items]      
Total assets at fair value 611 0  
U.S. Plans | Commingled funds | Level 1      
Defined Benefit Plan Disclosure [Line Items]      
Total assets at fair value   0  
U.S. Plans | Commingled funds | Level 2      
Defined Benefit Plan Disclosure [Line Items]      
Total assets at fair value   0  
U.S. Plans | Commingled funds | Level 3      
Defined Benefit Plan Disclosure [Line Items]      
Total assets at fair value   0  
U.S. Plans | Commingled funds | Assets measured at NAV      
Defined Benefit Plan Disclosure [Line Items]      
Total assets at fair value 611    
U.S. Plans | Derivative financial instruments, net      
Defined Benefit Plan Disclosure [Line Items]      
Total assets at fair value 16 (63)  
U.S. Plans | Derivative financial instruments, net | Level 1      
Defined Benefit Plan Disclosure [Line Items]      
Total assets at fair value (4) (6)  
U.S. Plans | Derivative financial instruments, net | Level 2      
Defined Benefit Plan Disclosure [Line Items]      
Total assets at fair value 20 (57)  
U.S. Plans | Derivative financial instruments, net | Level 3      
Defined Benefit Plan Disclosure [Line Items]      
Total assets at fair value 0 0  
U.S. Plans | Alternatives      
Defined Benefit Plan Disclosure [Line Items]      
Total assets at fair value 4,903 5,875  
U.S. Plans | Alternatives | Assets measured at NAV      
Defined Benefit Plan Disclosure [Line Items]      
Total assets at fair value 4,903 5,875  
U.S. Plans | Hedge funds      
Defined Benefit Plan Disclosure [Line Items]      
Total assets at fair value 2,908 3,732  
U.S. Plans | Hedge funds | Assets measured at NAV      
Defined Benefit Plan Disclosure [Line Items]      
Total assets at fair value 2,908 3,732  
U.S. Plans | Private equity      
Defined Benefit Plan Disclosure [Line Items]      
Total assets at fair value 820 845  
U.S. Plans | Private equity | Assets measured at NAV      
Defined Benefit Plan Disclosure [Line Items]      
Total assets at fair value 820 845  
U.S. Plans | Real estate      
Defined Benefit Plan Disclosure [Line Items]      
Total assets at fair value 1,175 1,298  
U.S. Plans | Real estate | Assets measured at NAV      
Defined Benefit Plan Disclosure [Line Items]      
Total assets at fair value 1,175 1,298  
U.S. Plans | Cash, cash equivalents, and repurchase agreements      
Defined Benefit Plan Disclosure [Line Items]      
Total assets at fair value (1,460) (1,656)  
U.S. Plans | Cash, cash equivalents, and repurchase agreements | Level 1      
Defined Benefit Plan Disclosure [Line Items]      
Total assets at fair value (1,460) (1,656)  
U.S. Plans | Cash, cash equivalents, and repurchase agreements | Level 2      
Defined Benefit Plan Disclosure [Line Items]      
Total assets at fair value 0 0  
U.S. Plans | Cash, cash equivalents, and repurchase agreements | Level 3      
Defined Benefit Plan Disclosure [Line Items]      
Total assets at fair value 0 0  
U.S. Plans | Repurchase Agreements | Level 1      
Defined Benefit Plan Disclosure [Line Items]      
Investment within plan asset category, amount (2,200) (2,600)  
U.S. Plans | Other      
Defined Benefit Plan Disclosure [Line Items]      
Total assets at fair value (259) (553)  
U.S. Plans | Other | Level 1      
Defined Benefit Plan Disclosure [Line Items]      
Total assets at fair value (259) (553)  
U.S. Plans | Other | Level 2      
Defined Benefit Plan Disclosure [Line Items]      
Total assets at fair value 0 0  
U.S. Plans | Other | Level 3      
Defined Benefit Plan Disclosure [Line Items]      
Total assets at fair value 0 0  
Non-U.S. Plans      
Defined Benefit Plan Disclosure [Line Items]      
Total assets at fair value 22,775 21,751 22,958
Non-U.S. Plans | Level 1      
Defined Benefit Plan Disclosure [Line Items]      
Total assets at fair value 3,379 3,747  
Non-U.S. Plans | Level 2      
Defined Benefit Plan Disclosure [Line Items]      
Total assets at fair value 8,450 12,920  
Non-U.S. Plans | Level 3      
Defined Benefit Plan Disclosure [Line Items]      
Total assets at fair value 9,855 3,565 $ 4,138
Non-U.S. Plans | Assets measured at NAV      
Defined Benefit Plan Disclosure [Line Items]      
Total assets at fair value 1,091 1,519  
Non-U.S. Plans | Equity      
Defined Benefit Plan Disclosure [Line Items]      
Total assets at fair value 2,136 2,872  
Non-U.S. Plans | Equity | Level 1      
Defined Benefit Plan Disclosure [Line Items]      
Total assets at fair value 2,059 2,799  
Non-U.S. Plans | Equity | Level 2      
Defined Benefit Plan Disclosure [Line Items]      
Total assets at fair value 76 72  
Non-U.S. Plans | Equity | Level 3      
Defined Benefit Plan Disclosure [Line Items]      
Total assets at fair value 1 1  
Non-U.S. Plans | U.S. companies      
Defined Benefit Plan Disclosure [Line Items]      
Total assets at fair value 1,304 1,744  
Non-U.S. Plans | U.S. companies | Level 1      
Defined Benefit Plan Disclosure [Line Items]      
Total assets at fair value 1,273 1,719  
Non-U.S. Plans | U.S. companies | Level 2      
Defined Benefit Plan Disclosure [Line Items]      
Total assets at fair value 31 25  
Non-U.S. Plans | U.S. companies | Level 3      
Defined Benefit Plan Disclosure [Line Items]      
Total assets at fair value 0 0  
Non-U.S. Plans | International companies      
Defined Benefit Plan Disclosure [Line Items]      
Total assets at fair value 832 1,128  
Non-U.S. Plans | International companies | Level 1      
Defined Benefit Plan Disclosure [Line Items]      
Total assets at fair value 786 1,080  
Non-U.S. Plans | International companies | Level 2      
Defined Benefit Plan Disclosure [Line Items]      
Total assets at fair value 45 47  
Non-U.S. Plans | International companies | Level 3      
Defined Benefit Plan Disclosure [Line Items]      
Total assets at fair value 1 1  
Non-U.S. Plans | Fixed Income      
Defined Benefit Plan Disclosure [Line Items]      
Total assets at fair value 11,124 14,367  
Non-U.S. Plans | Fixed Income | Level 1      
Defined Benefit Plan Disclosure [Line Items]      
Total assets at fair value 2,658 1,393  
Non-U.S. Plans | Fixed Income | Level 2      
Defined Benefit Plan Disclosure [Line Items]      
Total assets at fair value 8,374 12,848  
Non-U.S. Plans | Fixed Income | Level 3      
Defined Benefit Plan Disclosure [Line Items]      
Total assets at fair value 92 126  
Non-U.S. Plans | U.S. government agencies      
Defined Benefit Plan Disclosure [Line Items]      
Total assets at fair value 61 30  
Non-U.S. Plans | U.S. government agencies | Level 1      
Defined Benefit Plan Disclosure [Line Items]      
Total assets at fair value 3 4  
Non-U.S. Plans | U.S. government agencies | Level 2      
Defined Benefit Plan Disclosure [Line Items]      
Total assets at fair value 58 26  
Non-U.S. Plans | U.S. government agencies | Level 3      
Defined Benefit Plan Disclosure [Line Items]      
Total assets at fair value 0 0  
Non-U.S. Plans | Non-U.S. government      
Defined Benefit Plan Disclosure [Line Items]      
Total assets at fair value 9,654 12,064  
Non-U.S. Plans | Non-U.S. government | Level 1      
Defined Benefit Plan Disclosure [Line Items]      
Total assets at fair value 2,629 1,360  
Non-U.S. Plans | Non-U.S. government | Level 2      
Defined Benefit Plan Disclosure [Line Items]      
Total assets at fair value 6,974 10,698  
Non-U.S. Plans | Non-U.S. government | Level 3      
Defined Benefit Plan Disclosure [Line Items]      
Total assets at fair value 51 6  
Non-U.S. Plans | Corporate bonds      
Defined Benefit Plan Disclosure [Line Items]      
Total assets at fair value 1,063 1,723  
Non-U.S. Plans | Corporate bonds | Level 1      
Defined Benefit Plan Disclosure [Line Items]      
Total assets at fair value 0 0  
Non-U.S. Plans | Corporate bonds | Level 2      
Defined Benefit Plan Disclosure [Line Items]      
Total assets at fair value 1,025 1,667  
Non-U.S. Plans | Corporate bonds | Level 3      
Defined Benefit Plan Disclosure [Line Items]      
Total assets at fair value 38 56  
Non-U.S. Plans | Mortgage/other asset-backed      
Defined Benefit Plan Disclosure [Line Items]      
Total assets at fair value 175 304  
Non-U.S. Plans | Mortgage/other asset-backed | Level 1      
Defined Benefit Plan Disclosure [Line Items]      
Total assets at fair value 0 0  
Non-U.S. Plans | Mortgage/other asset-backed | Level 2      
Defined Benefit Plan Disclosure [Line Items]      
Total assets at fair value 172 291  
Non-U.S. Plans | Mortgage/other asset-backed | Level 3      
Defined Benefit Plan Disclosure [Line Items]      
Total assets at fair value 3 13  
Non-U.S. Plans | Commingled funds      
Defined Benefit Plan Disclosure [Line Items]      
Total assets at fair value 150 216  
Non-U.S. Plans | Commingled funds | Level 1      
Defined Benefit Plan Disclosure [Line Items]      
Total assets at fair value 26 30  
Non-U.S. Plans | Commingled funds | Level 2      
Defined Benefit Plan Disclosure [Line Items]      
Total assets at fair value 124 186  
Non-U.S. Plans | Commingled funds | Level 3      
Defined Benefit Plan Disclosure [Line Items]      
Total assets at fair value 0 0  
Non-U.S. Plans | Derivative financial instruments, net      
Defined Benefit Plan Disclosure [Line Items]      
Total assets at fair value 21 30  
Non-U.S. Plans | Derivative financial instruments, net | Level 1      
Defined Benefit Plan Disclosure [Line Items]      
Total assets at fair value 0 (1)  
Non-U.S. Plans | Derivative financial instruments, net | Level 2      
Defined Benefit Plan Disclosure [Line Items]      
Total assets at fair value 21 (20)  
Non-U.S. Plans | Derivative financial instruments, net | Level 3      
Defined Benefit Plan Disclosure [Line Items]      
Total assets at fair value 0 51  
Non-U.S. Plans | Alternatives      
Defined Benefit Plan Disclosure [Line Items]      
Total assets at fair value 1,091 1,519  
Non-U.S. Plans | Alternatives | Assets measured at NAV      
Defined Benefit Plan Disclosure [Line Items]      
Total assets at fair value 1,091 1,519  
Non-U.S. Plans | Hedge funds      
Defined Benefit Plan Disclosure [Line Items]      
Total assets at fair value 488 779  
Non-U.S. Plans | Hedge funds | Assets measured at NAV      
Defined Benefit Plan Disclosure [Line Items]      
Total assets at fair value 488 779  
Non-U.S. Plans | Private equity      
Defined Benefit Plan Disclosure [Line Items]      
Total assets at fair value 325 370  
Non-U.S. Plans | Private equity | Assets measured at NAV      
Defined Benefit Plan Disclosure [Line Items]      
Total assets at fair value 325 370  
Non-U.S. Plans | Real estate      
Defined Benefit Plan Disclosure [Line Items]      
Total assets at fair value 278 370  
Non-U.S. Plans | Real estate | Assets measured at NAV      
Defined Benefit Plan Disclosure [Line Items]      
Total assets at fair value 278 370  
Non-U.S. Plans | Cash, cash equivalents, and repurchase agreements      
Defined Benefit Plan Disclosure [Line Items]      
Total assets at fair value (1,296) (197)  
Non-U.S. Plans | Cash, cash equivalents, and repurchase agreements | Level 1      
Defined Benefit Plan Disclosure [Line Items]      
Total assets at fair value (1,296) (197)  
Non-U.S. Plans | Cash, cash equivalents, and repurchase agreements | Level 2      
Defined Benefit Plan Disclosure [Line Items]      
Total assets at fair value 0 0  
Non-U.S. Plans | Cash, cash equivalents, and repurchase agreements | Level 3      
Defined Benefit Plan Disclosure [Line Items]      
Total assets at fair value 0 0  
Non-U.S. Plans | Repurchase Agreements | Level 1      
Defined Benefit Plan Disclosure [Line Items]      
Investment within plan asset category, amount (1,600) (700)  
Non-U.S. Plans | Other      
Defined Benefit Plan Disclosure [Line Items]      
Total assets at fair value 9,720 3,190  
Non-U.S. Plans | Other | Level 1      
Defined Benefit Plan Disclosure [Line Items]      
Total assets at fair value (42) (248)  
Non-U.S. Plans | Other | Level 2      
Defined Benefit Plan Disclosure [Line Items]      
Total assets at fair value 0 0  
Non-U.S. Plans | Other | Level 3      
Defined Benefit Plan Disclosure [Line Items]      
Total assets at fair value 9,762 3,438  
Non-U.S. Plans | Other Pension Benefit Plan Asset Insurance Contracts | Level 3 | Ford Werke GmbH and Other      
Defined Benefit Plan Disclosure [Line Items]      
Total assets at fair value $ 9,000 $ 2,700  
v3.25.4
RETIREMENT BENEFITS - Schedule of Defined Benefit Pension Plan Assets Measured at Fair Value on Recurring Basis (Details) - Pension Plan - USD ($)
$ in Millions
12 Months Ended
Dec. 31, 2025
Dec. 31, 2024
U.S. Plans    
Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation, Calculation [Roll Forward]    
Fair value of plan assets at January 1 $ 29,502 $ 31,423
Return on plan assets Attributable to Assets Held at December 31 6 0
Return on plan assets Attributable to Assets Sold 0 3
Net Purchases/ (Settlements) 9 4
Transfers Into/(Out of) Level 3 (9) 1
Fair value of plan assets at December 31 30,005 29,502
U.S. Plans | Fair Value, Inputs, Level 3    
Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation, Calculation [Roll Forward]    
Fair value of plan assets at January 1 29 21
Fair value of plan assets at December 31 35 29
Non-U.S. Plans    
Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation, Calculation [Roll Forward]    
Fair value of plan assets at January 1 21,751 22,958
Return on plan assets Attributable to Assets Held at December 31 6,278 (387)
Return on plan assets Attributable to Assets Sold 8 (16)
Net Purchases/ (Settlements) (33) (2)
Transfers Into/(Out of) Level 3 37 (168)
Fair value of plan assets at December 31 22,775 21,751
Non-U.S. Plans | Fair Value, Inputs, Level 3    
Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation, Calculation [Roll Forward]    
Fair value of plan assets at January 1 3,565 4,138
Fair value of plan assets at December 31 9,855 3,565
United Kingdom And Germany    
Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation, Calculation [Roll Forward]    
Fair value of plan assets at January 1 2,700  
Fair value of plan assets at December 31 $ 9,000 $ 2,700
v3.25.4
LEASE COMMITMENTS - Narrative (Details)
12 Months Ended
Dec. 31, 2025
Minimum  
Lessee, Lease, Description [Line Items]  
Lessee, term of contract 1 year
Maximum  
Lessee, Lease, Description [Line Items]  
Lessee, term of contract 40 years
v3.25.4
LEASE COMMITMENTS - Schedule of Lease Right-of-Use Assets and Liabilities (Details) - USD ($)
$ in Millions
Dec. 31, 2025
Dec. 31, 2024
Operating leases    
Other assets, non-current $ 2,389 $ 2,308
Other liabilities and deferred revenue, current 567 558
Other liabilities and deferred revenue, non-current 1,835 1,782
Total operating lease liabilities 2,402 2,340
Finance Leases [Abstract]    
Property and equipment, gross 1,304 1,150
Accumulated depreciation (298) (162)
Property and equipment, net 1,006 988
Company excluding Ford Credit debt payable within one year 136 94
Company excluding Ford Credit long-term debt 754 711
Total finance lease liabilities $ 890 $ 805
Operating Lease, Right-of-Use Asset, Statement of Financial Position [Extensible Enumeration] Other assets Other assets
Operating Lease, Liability, Current, Statement of Financial Position [Extensible Enumeration] Other liabilities and deferred revenue (Note 15 and Note 24) Other liabilities and deferred revenue (Note 15 and Note 24)
Operating Lease, Liability, Noncurrent, Statement of Financial Position [Extensible Enumeration] Other liabilities and deferred revenue (Note 15 and Note 24) Other liabilities and deferred revenue (Note 15 and Note 24)
Finance Lease, Liability, Current, Statement of Financial Position [Extensible Enumeration] Debt, Current Debt, Current
Finance Lease, Liability, Noncurrent, Statement of Financial Position [Extensible Enumeration] Long-term debt (Note 18) Long-term debt (Note 18)
v3.25.4
LEASE COMMITMENTS - Schedule of Lease Liabilities Maturity (Details) - USD ($)
$ in Millions
Dec. 31, 2025
Dec. 31, 2024
Operating Leases    
2026 $ 666  
2027 548  
2028 414  
2029 305  
2030 202  
Thereafter 644  
Total 2,779  
Less: Present value discount 377  
Operating lease, liabilities 2,402 $ 2,340
Finance Lease, Liability, Payment, Due [Abstract]    
2026 180  
2027 177  
2028 119  
2029 101  
2030 96  
Thereafter 455  
Total 1,128  
Less: Present value discount 238  
Finance lease, liabilities 890 $ 805
Future lease payments for various leases commencing in future periods $ 1,141  
v3.25.4
LEASE COMMITMENTS - Schedule of Supplemental Cash Flow Information (Details) - USD ($)
$ in Millions
12 Months Ended
Dec. 31, 2025
Dec. 31, 2024
Dec. 31, 2023
Cash paid for amounts included in the measurement of lease liabilities      
Operating cash flows from operating leases $ 751 $ 663 $ 581
Operating cash flows from finance leases 46 39 32
Financing cash flows from finance leases 135 110 91
Right-of-use assets obtained in exchange for lease liabilities      
Operating leases 723 1,051 889
Finance leases $ 185 $ 286 $ 165
v3.25.4
LEASE COMMITMENTS - Schedule of Components of Lease Expense (Details) - USD ($)
$ in Millions
12 Months Ended
Dec. 31, 2025
Dec. 31, 2024
Dec. 31, 2023
Leases [Abstract]      
Operating lease expense $ 744 $ 650 $ 580
Variable lease expense 159 167 109
Sublease income (16) (18) (18)
Finance lease expense      
Amortization of right-of-use assets 166 80 64
Interest on lease liabilities 46 39 32
Total lease expense $ 1,099 $ 918 $ 767
v3.25.4
LEASE COMMITMENTS - Schedule of Weighted-Average Remaining Lease Term and Discount Rate (Details)
Dec. 31, 2025
Dec. 31, 2024
Dec. 31, 2023
Weighted average remaining lease term (in years)      
Operating leases 6 years 5 years 8 months 12 days 5 years 4 months 24 days
Finance leases 9 years 2 months 12 days 10 years 9 months 18 days 11 years 10 months 24 days
Weighted average discount rate      
Operating leases 4.70% 4.50% 4.70%
Finance leases 4.90% 4.80% 5.30%
v3.25.4
DEBT AND COMMITMENTS - Schedule of Carrying Value Debt (Details) - USD ($)
$ in Millions
12 Months Ended
Dec. 31, 2025
Dec. 31, 2024
Debt Instrument [Line Items]    
Company excluding Ford Credit debt payable within one year $ 136 $ 94
Company excluding Ford Credit long-term debt 754 711
Company excluding Ford Credit    
Debt Instrument [Line Items]    
Short-term 1,355 632
Convertible notes 2,300 0
Unamortized (discount)/premium and issuance costs (3) (12)
Total debt payable within one year 5,550 1,756
Total long-term debt payable after one year 16,369 18,898
Total Company excluding Ford Credit 21,919 20,654
Unamortized (discount)/premium and issuance costs (283) (261)
Total debt payable within one year 5,550 1,756
Unsecured debt/Asset-backed debt 16,369 18,898
Company excluding Ford Credit debt payable within one year 136 94
Company excluding Ford Credit long-term debt 754 711
Company excluding Ford Credit | Short-term Debt    
Debt Instrument [Line Items]    
Short-term debt 1,355 632
Company excluding Ford Credit | Level 2 | Fair Value, Nonrecurring    
Debt Instrument [Line Items]    
Fair value of Company debt excluding Ford Credit 21,640 20,178
Company excluding Ford Credit | Other debt    
Debt Instrument [Line Items]    
Other debt (including finance leases) 226 176
Other debt (including finance leases) 1,210 1,160
Company excluding Ford Credit | Public unsecured debt securities    
Debt Instrument [Line Items]    
Public unsecured debt securities 1,672 176
Public unsecured debt securities 13,087 14,759
Convertible notes 17,059 17,235
Company excluding Ford Credit | U.K. Export Finance Program | Other debt    
Debt Instrument [Line Items]    
Other debt (including finance leases) 0 784
Other debt (including finance leases) 2,355 940
Company excluding Ford Credit | Convertible notes    
Debt Instrument [Line Items]    
Convertible notes $ 0 $ 2,300
Company excluding Ford Credit | Weighted Average | Long-term Debt    
Debt Instrument [Line Items]    
Average contractual, interest rates 5.00% 5.10%
Company excluding Ford Credit | Weighted Average | Short-term Debt    
Debt Instrument [Line Items]    
Average contractual, interest rates 3.80% 4.00%
Ford Credit    
Debt Instrument [Line Items]    
Short-term $ 18,350 $ 17,413
Unamortized (discount)/premium and issuance costs (18) (16)
Total long-term debt payable after one year 89,665 84,675
Total Company excluding Ford Credit 141,417 137,868
Unamortized (discount)/premium and issuance costs (229) (237)
Fair value adjustments (36) (125)
Total debt payable within one year 51,752 53,193
Unsecured debt/Asset-backed debt 89,665 84,675
Fair value adjustments (204) (919)
Adjustment fair value hedging instruments unsecured debt, discontinued hedging relationships (319) (450)
Carrying value of hedged debt 41,700 41,100
Ford Credit | Short-term Debt    
Debt Instrument [Line Items]    
Short-term debt 16,400 16,200
Ford Credit | Level 2 | Fair Value, Nonrecurring    
Debt Instrument [Line Items]    
Fair value of Company debt excluding Ford Credit 144,213 140,046
Ford Credit | Unsecured debt    
Debt Instrument [Line Items]    
Unsecured debt/Asset-backed debt 13,625 12,871
Unsecured debt/Asset-backed debt 52,357 49,607
Ford Credit | Asset-backed debt    
Debt Instrument [Line Items]    
Unsecured debt/Asset-backed debt 19,831 23,050
Unsecured debt/Asset-backed debt $ 37,741 $ 36,224
Ford Credit | Weighted Average    
Debt Instrument [Line Items]    
Average contractual, interest rates 4.70% 4.80%
Ford Credit | Weighted Average | Short-term Debt    
Debt Instrument [Line Items]    
Average contractual, interest rates 3.70% 4.70%
v3.25.4
DEBT AND COMMITMENTS - Narrative (Details)
$ / shares in Units, £ in Millions, $ in Millions
1 Months Ended 12 Months Ended
Mar. 31, 2021
USD ($)
$ / shares
Dec. 31, 2025
USD ($)
$ / shares
Dec. 31, 2024
USD ($)
$ / shares
Dec. 31, 2023
USD ($)
Dec. 31, 2022
GBP (£)
Dec. 31, 2025
GBP (£)
Debt Instrument [Line Items]            
Diluted earnings per share (in dollars per share) | $ / shares   $ 0 $ 0      
Derivative income/(expense)   $ 129 $ (571) $ (490)    
Company excluding Ford Credit            
Debt Instrument [Line Items]            
Cash paid for interest   1,300 1,100 1,300    
Line of credit facility, maximum borrowing capacity   23,700        
Company excluding Ford Credit | Corporate Credit Facility            
Debt Instrument [Line Items]            
Line of credit facility, maximum borrowing capacity   13,500        
Company excluding Ford Credit | Corporate Credit Facility | April 17, 2028            
Debt Instrument [Line Items]            
Line of credit facility, maximum borrowing capacity   3,400        
Company excluding Ford Credit | Corporate Credit Facility | April 17, 2030            
Debt Instrument [Line Items]            
Line of credit facility, maximum borrowing capacity   10,100        
Company excluding Ford Credit | Supplemental Credit Facility            
Debt Instrument [Line Items]            
Line of credit facility, maximum borrowing capacity   2,000        
Company excluding Ford Credit | Supplemental Credit Facility | April 17, 2028            
Debt Instrument [Line Items]            
Line of credit facility, maximum borrowing capacity   $ 2,000        
Company excluding Ford Credit | Supplemental Credit Facility | April 16, 2026            
Debt Instrument [Line Items]            
Debt term   364 days        
Company excluding Ford Credit | 364-Day Revolving Facility            
Debt Instrument [Line Items]            
Line of credit facility, maximum borrowing capacity   $ 2,500        
Company excluding Ford Credit | Delayed Draw Term Loan (DDTL)            
Debt Instrument [Line Items]            
Line of credit facility, maximum borrowing capacity   3,000        
Company excluding Ford Credit | Local Credit Facilities            
Debt Instrument [Line Items]            
Proceeds from lines of credit   2,400        
Company excluding Ford Credit | Revolving Credit Facility            
Debt Instrument [Line Items]            
Debt covenant minimum liquidity amount   4,000        
Company excluding Ford Credit | U.K. Export Finance Program | Ford of Britain            
Debt Instrument [Line Items]            
Term loan credit facilities | £         £ 750 £ 1,000
Third party guarantees of the credit facilities | £         £ 600 800
Outstanding term loan credit facilities | £           £ 1,750
Company excluding Ford Credit | 0% Convertible Senior Notes Due 2026 | Convertible notes            
Debt Instrument [Line Items]            
Debt, principal amount $ 2,300 $ 2,300 2,300      
Interest rate, stated percentage 0.00% 0.00%       0.00%
Net proceeds $ 2,267          
Conversion rate 0.075372          
Conversion price per share (in dollars per share) | $ / shares $ 13.27          
Amortization of issuance costs   $ 7 7 7    
Debt Instrument, Interest Rate, Effective Percentage   0.30%       0.30%
Total estimated fair value of notes   $ 2,400 2,200      
Company excluding Ford Credit | 0% Convertible Senior Notes Due 2026 | Convertible notes | Debt Conversion Terms One            
Debt Instrument [Line Items]            
Redemption price, percentage 100.00%          
Company excluding Ford Credit | 0% Convertible Senior Notes Due 2026 Over Allotment Option | Convertible notes            
Debt Instrument [Line Items]            
Debt, principal amount $ 300          
Company excluding Ford Credit | U.K. Export Finance Program | Ford of Britain            
Debt Instrument [Line Items]            
Debt term   7 years     5 years  
Ford Credit            
Debt Instrument [Line Items]            
Cash paid for interest   $ 6,700 7,000 5,800    
Line of credit facility, maximum borrowing capacity   45,100 44,600      
Secured debt   59,500        
Ford Credit | VIEs            
Debt Instrument [Line Items]            
Balance of cash related contributions   0 0      
Cash contribution for collateral to support wholesale securitization program   0 0      
Ford Credit | Local Credit Facilities            
Debt Instrument [Line Items]            
Line of credit facility, maximum borrowing capacity   2,700        
Ford Credit | Secured Debt | Securitization Transactions VIE Primary Beneficiary and Non VIEs Primary Beneficiary            
Debt Instrument [Line Items]            
Derivative income/(expense)   (36) 56 39    
Interest expense on securitization debt   $ 2,500 $ 2,800 $ 2,500    
v3.25.4
DEBT AND COMMITMENTS - Schedule of Debt Maturities (Details)
$ in Millions
Dec. 31, 2025
USD ($)
Company excluding Ford Credit  
Maturities of Long-term Debt and Capital Lease Obligations, including and Short Term Debt [Abstract]  
2026 $ 5,553
2027 1,184
2028 823
2029 460
2030 685
Thereafter 13,500
Adjustments (286)
Debt 21,919
Interest payable, 2026 1,026
Interest payable, 2027 904
Interest payable, 2028 869
Interest payable, 2029 817
Interest payable, 2030 763
Interest payable, Thereafter 8,370
Total interest payable 12,749
Company excluding Ford Credit | Public unsecured debt securities  
Maturities of Long-term Debt and Capital Lease Obligations, including and Short Term Debt [Abstract]  
2026 3,972
2027 0
2028 550
2029 202
2030 432
Thereafter 11,903
Adjustments (197)
Debt 16,862
Company excluding Ford Credit | Short-term and other debt  
Maturities of Long-term Debt and Capital Lease Obligations, including and Short Term Debt [Abstract]  
2026 1,581
2027 1,184
2028 273
2029 258
2030 253
Thereafter 1,597
Adjustments (89)
Debt 5,057
Ford Credit  
Maturities of Long-term Debt and Capital Lease Obligations, including and Short Term Debt [Abstract]  
2026 51,806
2027 30,760
2028 23,761
2029 13,194
2030 11,073
Thereafter 11,310
Adjustments (487)
Debt 141,417
Interest payable, 2026 5,309
Interest payable, 2027 3,858
Interest payable, 2028 2,583
Interest payable, 2029 1,633
Interest payable, 2030 1,057
Interest payable, Thereafter 1,666
Total interest payable 16,106
Ford Credit | Unsecured debt  
Maturities of Long-term Debt and Capital Lease Obligations, including and Short Term Debt [Abstract]  
2026 30,053
2027 12,941
2028 11,657
2029 8,613
2030 7,836
Thereafter 11,310
Adjustments (423)
Debt 81,987
Ford Credit | Asset-backed debt  
Maturities of Long-term Debt and Capital Lease Obligations, including and Short Term Debt [Abstract]  
2026 21,753
2027 17,819
2028 12,104
2029 4,581
2030 3,237
Thereafter 0
Adjustments (64)
Debt $ 59,430
v3.25.4
DEBT AND COMMITMENTS - Schedule of Public Unsecured Debt Securities Outstanding (Details) - Company excluding Ford Credit - USD ($)
$ in Millions
Dec. 31, 2025
Dec. 31, 2024
Mar. 31, 2021
Corporate debt      
Debt Instrument [Line Items]      
Debt, principal amount $ 17,059 $ 17,235  
Corporate debt | Debentures due November 15, 2025      
Debt Instrument [Line Items]      
Debt, principal amount 0 $ 176  
Interest rate, stated percentage   7.125%  
Corporate debt | Debentures due August 1, 2026      
Debt Instrument [Line Items]      
Debt, principal amount $ 172 $ 172  
Interest rate, stated percentage 7.50%    
Corporate debt | Notes due December 8, 2026      
Debt Instrument [Line Items]      
Debt, principal amount $ 1,500 1,500  
Interest rate, stated percentage 4.346%    
Corporate debt | Debentures due February 15, 2028      
Debt Instrument [Line Items]      
Debt, principal amount $ 104 104  
Interest rate, stated percentage 6.625%    
Corporate debt | Debentures due October 1, 2028      
Debt Instrument [Line Items]      
Debt, principal amount $ 446 446  
Interest rate, stated percentage 6.625%    
Corporate debt | Debentures due February 1, 2029      
Debt Instrument [Line Items]      
Debt, principal amount $ 202 202  
Interest rate, stated percentage 6.375%    
Corporate debt | Notes due March 1, 2030      
Debt Instrument [Line Items]      
Debt, principal amount $ 294 294  
Interest rate, stated percentage 9.30%    
Corporate debt | Notes due April 22, 2030      
Debt Instrument [Line Items]      
Debt, principal amount $ 432 432  
Interest rate, stated percentage 9.625%    
Corporate debt | GLOBLS due July 16, 2031      
Debt Instrument [Line Items]      
Debt, principal amount $ 1,070 1,070  
Interest rate, stated percentage 7.45%    
Corporate debt | Debentures due January 15, 2032      
Debt Instrument [Line Items]      
Debt, principal amount $ 108 108  
Interest rate, stated percentage 8.90%    
Corporate debt | Notes due February 12, 2032      
Debt Instrument [Line Items]      
Debt, principal amount $ 2,500 2,500  
Interest rate, stated percentage 3.25%    
Corporate debt | Debentures due February 15, 2032      
Debt Instrument [Line Items]      
Debt, principal amount $ 4 4  
Interest rate, stated percentage 9.95%    
Corporate debt | Notes due August 19, 2032      
Debt Instrument [Line Items]      
Debt, principal amount $ 1,750 1,750  
Interest rate, stated percentage 6.10%    
Corporate debt | Notes Due January 15, 2043      
Debt Instrument [Line Items]      
Debt, principal amount $ 2,000 2,000  
Interest rate, stated percentage 4.75%    
Corporate debt | Debentures due June 15, 2043      
Debt Instrument [Line Items]      
Debt, principal amount $ 73 73  
Interest rate, stated percentage 7.75%    
Corporate debt | Debentures due November 1, 2046      
Debt Instrument [Line Items]      
Debt, principal amount $ 398 398  
Interest rate, stated percentage 7.40%    
Corporate debt | Notes Due December 8, 2046      
Debt Instrument [Line Items]      
Debt, principal amount $ 1,300 1,300  
Interest rate, stated percentage 5.291%    
Corporate debt | Debentures due February 15, 2047      
Debt Instrument [Line Items]      
Debt, principal amount $ 114 114  
Interest rate, stated percentage 9.98%    
Corporate debt | Notes Due June 1, 2059      
Debt Instrument [Line Items]      
Debt, principal amount $ 750 750  
Interest rate, stated percentage 6.20%    
Corporate debt | Notes Due December 1, 2059      
Debt Instrument [Line Items]      
Debt, principal amount $ 800 800  
Interest rate, stated percentage 6.00%    
Corporate debt | Notes Due August 15, 2062      
Debt Instrument [Line Items]      
Debt, principal amount $ 600 600  
Interest rate, stated percentage 6.50%    
Corporate debt | Debentures due May 15, 2097      
Debt Instrument [Line Items]      
Debt, principal amount $ 142 142  
Interest rate, stated percentage 7.70%    
Convertible notes | 0% Convertible Senior Notes Due 2026      
Debt Instrument [Line Items]      
Debt, principal amount $ 2,300 $ 2,300 $ 2,300
Interest rate, stated percentage 0.00%   0.00%
v3.25.4
DEBT AND COMMITMENTS - Schedule of Assets and Liabilities Related to our Asset-Backed Debt Arrangements (Details) - USD ($)
$ in Millions
Dec. 31, 2025
Dec. 31, 2024
Debt Instrument [Line Items]    
Cash and cash equivalents $ 23,356 $ 22,935
Net investment in operating leases 28,540 22,947
Ford Credit    
Debt Instrument [Line Items]    
Finance receivables, net 110,579 111,636
Net investment in operating leases 26,502 21,689
Debt 141,417  
Ford Credit | Securitization Transactions VIE Primary Beneficiary and Non VIEs Primary Beneficiary    
Debt Instrument [Line Items]    
Cash and cash equivalents 2,900 3,000
Finance receivables, net 63,700 71,600
Net investment in operating leases 13,600 13,300
Debt $ 59,500 $ 60,400
v3.25.4
DERIVATIVE FINANCIAL INSTRUMENTS AND HEDGING ACTIVITIES - Narrative (Details)
12 Months Ended
Dec. 31, 2025
Dec. 31, 2024
Dec. 31, 2023
Derivative [Line Items]      
Derivative, Gain (Loss), Statement of Income or Comprehensive Income [Extensible Enumeration] Other income/(loss), net (Note 5) Other income/(loss), net (Note 5) Other income/(loss), net (Note 5)
Derivative Asset, Noncurrent, Statement of Financial Position [Extensible Enumeration] Other assets Other assets  
Derivative Asset, Current, Statement of Financial Position [Extensible Enumeration] Other assets Other assets  
Cash flow hedges      
Derivative [Line Items]      
Derivative, term of contract 3 years    
v3.25.4
DERIVATIVE FINANCIAL INSTRUMENTS AND HEDGING ACTIVITIES - Schedule of Gains/(Losses), by Hedge Designation (Details) - USD ($)
$ in Millions
12 Months Ended
Dec. 31, 2025
Dec. 31, 2024
Dec. 31, 2023
Derivative [Line Items]      
Derivatives not designated as hedging instruments $ 129 $ (571) $ (490)
Designated as Hedging Instrument | Foreign currency exchange contracts | Cash flow hedges      
Derivative [Line Items]      
Foreign currency exchange contracts 88 46 145
Gains/(Losses) on derivative instruments (438) 808 (482)
Designated as Hedging Instrument | Commodity contracts | Cash flow hedges      
Derivative [Line Items]      
Foreign currency exchange contracts 22 (38) (62)
Gains/(Losses) on derivative instruments 139 (5) (37)
Designated as Hedging Instrument | Interest rate contracts | Fair value hedges      
Derivative [Line Items]      
Net interest settlements and accruals on hedging instruments (162) (361) (507)
Fair value changes on hedging instruments 548 (220) 196
Fair value changes on hedged debt (530) 182 (260)
Designated as Hedging Instrument | Cross-currency interest rate swap contracts | Fair value hedges      
Derivative [Line Items]      
Net interest settlements and accruals on hedging instruments (79) (133) (79)
Fair value changes on hedging instruments 474 (134) 96
Fair value changes on hedged debt (463) 108 (96)
Not Designated as Hedging Instrument | Foreign currency exchange contracts      
Derivative [Line Items]      
Derivatives not designated as hedging instruments (64) 384 (38)
Not Designated as Hedging Instrument | Foreign currency exchange contracts | Cost of Sales      
Derivative [Line Items]      
Derivatives not designated as hedging instruments 71 116 (3)
Not Designated as Hedging Instrument | Foreign currency exchange contracts | Nonoperating Income (Expense)      
Derivative [Line Items]      
Derivatives not designated as hedging instruments (135) 268 (35)
Not Designated as Hedging Instrument | Commodity contracts      
Derivative [Line Items]      
Derivatives not designated as hedging instruments 67 (48) (49)
Not Designated as Hedging Instrument | Interest rate contracts      
Derivative [Line Items]      
Derivatives not designated as hedging instruments (48) (85) 37
Not Designated as Hedging Instrument | Cross-currency interest rate swap contracts      
Derivative [Line Items]      
Derivatives not designated as hedging instruments $ 276 $ (272) $ 127
v3.25.4
DERIVATIVE FINANCIAL INSTRUMENTS AND HEDGING ACTIVITIES - Schedule of Derivative Instruments and the Associated Notional Amounts (Details) - USD ($)
$ in Millions
Dec. 31, 2025
Dec. 31, 2024
Derivative [Line Items]    
Notional $ 161,581 $ 145,157
Current portion 634 869
Non-current portion 1,292 559
Total derivative financial instruments, gross 1,926 1,428
Non-current portion 524 923
Total derivative financial instruments, gross 1,167 2,234
Net obligation to return cash collateral 5 27
Posted collateral $ 102 $ 127
Accounts Payable, Accrued Liabilities, An Other Liabilities, Current    
Derivative [Line Items]    
Derivative Liability, Current, Statement of Financial Position [Extensible Enumeration] Other liabilities and deferred revenue (Note 15 and Note 24) Other liabilities and deferred revenue (Note 15 and Note 24)
Current portion $ 643 $ 1,311
Level 2    
Derivative [Line Items]    
Fair Value of Assets 1,926 1,428
Fair Value of Liabilities 1,167 2,234
Counterparty netting, assets not offset 814 780
Counterparty netting, liabilities not offset 814 780
Foreign currency exchange contracts | Not Designated as Hedging Instrument    
Derivative [Line Items]    
Notional 24,934 20,799
Foreign currency exchange contracts | Not Designated as Hedging Instrument | Level 2    
Derivative [Line Items]    
Fair Value of Assets 150 301
Fair Value of Liabilities 180 192
Foreign currency exchange contracts | Cash flow hedges | Designated as Hedging Instrument    
Derivative [Line Items]    
Notional 17,750 20,027
Foreign currency exchange contracts | Cash flow hedges | Designated as Hedging Instrument | Level 2    
Derivative [Line Items]    
Fair Value of Assets 98 578
Fair Value of Liabilities 114 123
Commodity contracts | Not Designated as Hedging Instrument    
Derivative [Line Items]    
Notional 803 944
Commodity contracts | Not Designated as Hedging Instrument | Level 2    
Derivative [Line Items]    
Fair Value of Assets 56 14
Fair Value of Liabilities 1 31
Commodity contracts | Cash flow hedges | Designated as Hedging Instrument    
Derivative [Line Items]    
Notional 940 959
Commodity contracts | Cash flow hedges | Designated as Hedging Instrument | Level 2    
Derivative [Line Items]    
Fair Value of Assets 122 22
Fair Value of Liabilities 0 13
Interest rate contracts | Not Designated as Hedging Instrument    
Derivative [Line Items]    
Notional 87,293 76,977
Interest rate contracts | Not Designated as Hedging Instrument | Level 2    
Derivative [Line Items]    
Fair Value of Assets 364 305
Fair Value of Liabilities 619 845
Interest rate contracts | Fair value hedges | Designated as Hedging Instrument    
Derivative [Line Items]    
Notional 18,582 16,194
Interest rate contracts | Fair value hedges | Designated as Hedging Instrument | Level 2    
Derivative [Line Items]    
Fair Value of Assets 374 66
Fair Value of Liabilities 220 645
Cross-currency interest rate swap contracts | Not Designated as Hedging Instrument    
Derivative [Line Items]    
Notional 7,121 5,455
Cross-currency interest rate swap contracts | Not Designated as Hedging Instrument | Level 2    
Derivative [Line Items]    
Fair Value of Assets 379 133
Fair Value of Liabilities 28 246
Cross-currency interest rate swap contracts | Fair value hedges | Designated as Hedging Instrument    
Derivative [Line Items]    
Notional 4,158 3,802
Cross-currency interest rate swap contracts | Fair value hedges | Designated as Hedging Instrument | Level 2    
Derivative [Line Items]    
Fair Value of Assets 383 9
Fair Value of Liabilities $ 5 $ 139
v3.25.4
EMPLOYEE SEPARATION ACTIONS AND EXIT AND DISPOSAL ACTIVITIES - Schedule of Other Liabilities and Deferred Revenue (Details) - USD ($)
$ in Millions
12 Months Ended
Dec. 31, 2025
Dec. 31, 2024
Pension Costs    
Restructuring Reserve [Roll Forward]    
Restructuring charges $ 126 $ 218
Company excluding Ford Credit    
Restructuring Reserve [Roll Forward]    
Beginning balance 1,098 1,086
Changes in accruals (a) 719 973
Payments (458) (871)
Foreign currency translation and other 98 (90)
Ending balance $ 1,457 $ 1,098
v3.25.4
EMPLOYEE SEPARATION ACTIONS AND EXIT AND DISPOSAL ACTIVITIES - Narrative (Details) - USD ($)
$ in Millions
12 Months Ended
Dec. 31, 2025
Dec. 31, 2024
Restructuring Cost and Reserve [Line Items]    
Restructuring incurred cost statement of income or comprehensive income $ 845 $ 1,200
Minimum    
Restructuring Cost and Reserve [Line Items]    
Restructuring and related cost, expected cost 500  
Maximum    
Restructuring Cost and Reserve [Line Items]    
Restructuring and related cost, expected cost $ 1,000  
v3.25.4
ACQUISITIONS AND DIVESTITURES (Details) - Company excluding Ford Credit - Disposal Group, Held-for-sale, Not Discontinued Operations - USD ($)
$ in Millions
3 Months Ended
Jun. 30, 2025
Sep. 30, 2024
Dec. 31, 2025
Dec. 31, 2024
Ford Sales And Services Korea Company        
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]        
Disposal group, including discontinued operation, equity interest 100.00%      
Total assets of held-for-sale operations     $ 49  
Disposal group, including discontinued operation, cash and cash equivalents     36  
Disposal group, including discontinued operation, liabilities     $ 18  
Ford Motor Company A/S        
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]        
Disposal group, including discontinued operation, equity interest   100.00%    
Total assets of held-for-sale operations       $ 52
Disposal group, including discontinued operation, cash and cash equivalents       47
Disposal group, including discontinued operation, liabilities       $ 33
v3.25.4
ACCUMULATED OTHER COMPREHENSIVE INCOME/(LOSS) (Details) - USD ($)
$ in Millions
12 Months Ended
Dec. 31, 2025
Dec. 31, 2024
Dec. 31, 2023
AOCI Including Portion Attributable to Noncontrolling Interest, Net of Tax [Roll Forward]      
Beginning Balance $ 44,858 $ 42,798 $ 43,167
Total other comprehensive income/(loss), net of tax 1,928 (598) 298
Ending balance 35,980 44,858 42,798
Other income/(loss) 1,746 2,451 (603)
Net gains on cash flow hedges 48    
AOCI      
AOCI Including Portion Attributable to Noncontrolling Interest, Net of Tax [Roll Forward]      
Beginning Balance (9,639) (9,042) (9,339)
Total other comprehensive income/(loss), net of tax 1,929 (597) 297
Ending balance (7,710) (9,639) (9,042)
Foreign currency translation      
AOCI Including Portion Attributable to Noncontrolling Interest, Net of Tax [Roll Forward]      
Beginning Balance (6,899) (5,443) (6,416)
Other comprehensive income (loss), before reclassifications, before tax 1,960 (1,336) 967
Other comprehensive income (loss) before reclassifications, tax (66) 77 (10)
Other comprehensive income (loss), before reclassifications, net of tax 2,026 (1,413) 977
Reclassification from accumulated other comprehensive income, net of tax (5) (43) (4)
Total other comprehensive income/(loss), net of tax 2,021 (1,456) 973
Ending balance (4,878) (6,899) (5,443)
Marketable securities      
AOCI Including Portion Attributable to Noncontrolling Interest, Net of Tax [Roll Forward]      
Beginning Balance (50) (170) (442)
Other comprehensive income (loss), before reclassifications, before tax 190 146 326
Other comprehensive income (loss) before reclassifications, tax 45 34 80
Other comprehensive income (loss), before reclassifications, net of tax 145 112 246
Reclassification from accumulated other comprehensive income, before tax (19) 11 35
Reclassification from AOCI, tax (5) 3 9
Reclassification from accumulated other comprehensive income, net of tax (14) 8 26
Total other comprehensive income/(loss), net of tax 131 120 272
Ending balance 81 (50) (170)
Derivative instruments      
AOCI Including Portion Attributable to Noncontrolling Interest, Net of Tax [Roll Forward]      
Beginning Balance 277 (331) 129
Other comprehensive income (loss), before reclassifications, before tax (299) 803 (519)
Other comprehensive income (loss) before reclassifications, tax (69) 188 (126)
Other comprehensive income (loss), before reclassifications, net of tax (230) 615 (393)
Reclassification from accumulated other comprehensive income, before tax (110) (8) (83)
Reclassification from AOCI, tax (25) (1) (16)
Reclassification from accumulated other comprehensive income, net of tax (85) (7) (67)
Total other comprehensive income/(loss), net of tax (315) 608 (460)
Ending balance (38) 277 (331)
Pension and other postretirement benefits      
AOCI Including Portion Attributable to Noncontrolling Interest, Net of Tax [Roll Forward]      
Beginning Balance (2,967) (3,098) (2,610)
Total other comprehensive income/(loss), net of tax 92 131 (488)
Ending balance (2,875) (2,967) (3,098)
Net prior service (costs)/credits arising during the period      
AOCI Including Portion Attributable to Noncontrolling Interest, Net of Tax [Roll Forward]      
Other comprehensive income (loss), before reclassifications, before tax 0 0 (659)
Other comprehensive income (loss) before reclassifications, tax 0 0 (157)
Other comprehensive income (loss), before reclassifications, net of tax 0 0 (502)
Reclassification from accumulated other comprehensive income, before tax 127 167 25
Reclassification from AOCI, tax 29 40 6
Reclassification from accumulated other comprehensive income, net of tax 98 127 19
Translation impact on non-U.S. plans      
AOCI Including Portion Attributable to Noncontrolling Interest, Net of Tax [Roll Forward]      
Total other comprehensive income/(loss), net of tax (6) 4 (5)
Accumulated Foreign Currency Adjustment Attributable to Noncontrolling Interest      
AOCI Including Portion Attributable to Noncontrolling Interest, Net of Tax [Roll Forward]      
Total other comprehensive income/(loss), net of tax $ (1) $ (1) $ 1
v3.25.4
VARIABLE INTEREST ENTITIES (Details)
$ in Millions
3 Months Ended 12 Months Ended
Dec. 31, 2025
USD ($)
Mar. 31, 2025
USD ($)
Dec. 31, 2025
USD ($)
Dec. 31, 2024
USD ($)
Dec. 31, 2023
USD ($)
Jul. 31, 2022
plant
Variable Interest Entity [Line Items]            
Returns of capital from equity method investments (Note 23)     $ 1,702 $ 1,465 $ 1  
Investment Balance $ 2,753   $ 2,753 6,821    
Blue Oval SK LLC            
Variable Interest Entity [Line Items]            
Equity method investment, ownership percentage 50.00%   50.00%      
Returns of capital from equity method investments (Note 23)   $ 1,700 $ 3,100      
Investments in and advance to affiliates, subsidiaries, associates, and joint ventures $ 3,500   3,500      
Long-lived asset and other asset impairment charges 3,200   3,200      
Investment Balance 0   0 4,154    
Blue Oval SK LLC | KENTUCKY            
Variable Interest Entity [Line Items]            
Number of electric vehicle battery plants | plant           2
Blue Oval SK LLC | TENNESSEE            
Variable Interest Entity [Line Items]            
Number of electric vehicle battery plants | plant           1
Blue Oval SK LLC | Maximum            
Variable Interest Entity [Line Items]            
Committed capital 6,600   6,600      
Blue Oval SK LLC | U.S. Department Of Energy (DoE)            
Variable Interest Entity [Line Items]            
Line of credit facility entered into by equity method investee 9,600   9,600      
Variable Interest Entity, Not Primary Beneficiary            
Variable Interest Entity [Line Items]            
Total maximum exposure 5,200   5,200 9,300    
Maximum potential payments $ 4,900   $ 4,900 $ 4,900    
v3.25.4
COMMITMENTS AND CONTINGENCIES - Narrative (Details) - USD ($)
$ in Millions
Dec. 31, 2025
Dec. 31, 2024
Guarantor Obligations [Line Items]    
Loss contingency estimate $ 600  
Field Service Actions and Customer Service Actions    
Guarantor Obligations [Line Items]    
Loss contingency estimate 1,700  
Financial Guarantee    
Guarantor Obligations [Line Items]    
Maximum potential payments 5,400 $ 5,300
Carrying value of recorded liabilities related to guarantees and limited indemnities $ 92 $ 144
v3.25.4
COMMITMENTS AND CONTINGENCIES - Schedule of Estimated Future Warranty and Field Service Action Costs, Net of Estimated Supplier Recoveries (Details) - USD ($)
$ in Millions
12 Months Ended
Dec. 31, 2025
Dec. 31, 2024
Movement in Standard Product Warranty Accrual [Roll Forward]    
Beginning balance $ 14,032 $ 11,504
Payments made during the period (5,733) (5,831)
Changes in accrual related to warranties issued during the period 6,707 6,294
Changes in accrual related to pre-existing warranties 2,266 2,690
Foreign currency translation and other (82) (625)
Ending balance $ 17,190 $ 14,032
v3.25.4
SEGMENT INFORMATION - Narrative (Details)
12 Months Ended
Dec. 31, 2025
Segment Reporting [Abstract]  
Number of reportable segments disclosed by definition flag reportable segments
v3.25.4
SEGMENT INFORMATION - Schedule of Segment Information (Details) - USD ($)
$ in Millions
3 Months Ended 12 Months Ended
Dec. 31, 2025
Dec. 31, 2025
Dec. 31, 2024
Dec. 31, 2023
Segment Information [Line Items]        
Sales   $ 187,267 $ 184,992 $ 176,191
Segment EBIT/EBT   7,618 10,825 11,223
Interest expense   (1,254) (1,115) (1,302)
Special items   (17,356) (1,860) (5,147)
Income/(Loss) before income taxes   (11,830) 7,233 3,967
Depreciation and tooling amortization   15,974 7,567 7,690
Investment-related interest income   1,490 1,540 1,567
Equity in net income/(loss) of affiliated companies   (3,153) 678 414
Cash outflow for capital spending   8,815 8,684 8,236
Assets $ 289,160 289,160 285,196 273,310
Impairment charges   8,140    
Blue Oval SK LLC        
Segment Information [Line Items]        
Equity in net income/(loss) of affiliated companies   (1,800)    
Long-lived asset and other asset impairment charges 3,200 3,200    
Company excluding Ford Credit        
Segment Information [Line Items]        
Sales   173,996 172,706 165,901
Interest expense   (1,254) (1,115) (1,302)
Ford Model e        
Segment Information [Line Items]        
Supplier and other contract cancellation expenses 1,200 1,200    
Impairment charges 8,100 8,100    
Impairment charges, including goodwill   1,300    
Goodwill, impairment loss 215 200    
Ford Credit        
Segment Information [Line Items]        
Sales   13,271 12,286 10,290
Ford Credit interest on debt   7,133 7,583 6,311
Operating Segments | Ford Blue        
Segment Information [Line Items]        
Sales   101,019 101,935 101,934
Other segment items   142,904 140,108 133,174
Segment EBIT/EBT   3,024 5,269 7,453
Corporate Other   (142,904) (140,108) (133,174)
Depreciation and tooling amortization   3,188 2,952 3,378
Investment-related interest income   195 167 110
Equity in net income/(loss) of affiliated companies   206 237 334
Cash outflow for capital spending   4,976 4,490 4,963
Assets 63,257 63,257 58,834 59,036
Operating Segments | Ford Model e        
Segment Information [Line Items]        
Sales   6,670 3,858 5,899
Other segment items   11,972 9,220 11,306
Segment EBIT/EBT   (4,806) (5,105) (4,778)
Corporate Other   (11,972) (9,220) (11,306)
Depreciation and tooling amortization   565 568 517
Investment-related interest income   3 2 1
Equity in net income/(loss) of affiliated companies   (122) (66) (55)
Cash outflow for capital spending   3,543 3,846 2,867
Assets 6,482 6,482 17,111 13,692
Operating Segments | Ford Pro        
Segment Information [Line Items]        
Sales   66,286 66,906 58,058
Other segment items   59,443 57,899 50,841
Segment EBIT/EBT   6,843 9,007 7,217
Corporate Other   (59,443) (57,899) (50,841)
Depreciation and tooling amortization   1,397 1,394 1,291
Investment-related interest income   63 52 32
Equity in net income/(loss) of affiliated companies   381 482 589
Cash outflow for capital spending   49 37 7
Assets 4,189 4,189 3,469 2,942
Operating Segments | Ford Credit        
Segment Information [Line Items]        
Sales   13,271 12,286 10,290
Other segment items   10,714 10,632 8,959
Segment EBIT/EBT   2,557 1,654 1,331
Corporate Other   (10,714) (10,632) (8,959)
Depreciation and tooling amortization   2,589 2,529 2,354
Investment-related interest income   357 500 522
Equity in net income/(loss) of affiliated companies   50 42 32
Cash outflow for capital spending   121 94 80
Assets 161,863 161,863 157,534 148,521
Eliminations And Reconciling Items        
Segment Information [Line Items]        
Sales   (45,384) (43,692) (39,312)
Unallocated Amounts        
Segment Information [Line Items]        
Sales   21 7 10
Depreciation and tooling amortization   8,235 124 150
Investment-related interest income   872 819 902
Equity in net income/(loss) of affiliated companies   (3,668) (17) (486)
Cash outflow for capital spending   126 217 319
Assets $ 53,369 53,369 48,248 49,119
Intersegment Eliminations        
Segment Information [Line Items]        
Sales   (45,405) (43,699) (39,322)
Intersegment Eliminations | Ford Blue        
Segment Information [Line Items]        
Sales   (44,909) (43,442) (38,693)
Intersegment Eliminations | Ford Model e        
Segment Information [Line Items]        
Sales   (496) (257) (629)
Intersegment Eliminations | Ford Pro        
Segment Information [Line Items]        
Sales   0 0 0
Intersegment Eliminations | Ford Credit        
Segment Information [Line Items]        
Sales   0 0 0
Operating Segments Excluding Intersegment Elimination | Ford Blue        
Segment Information [Line Items]        
Sales   145,928 145,377 140,627
Operating Segments Excluding Intersegment Elimination | Ford Model e        
Segment Information [Line Items]        
Sales   7,166 4,115 6,528
Operating Segments Excluding Intersegment Elimination | Ford Pro        
Segment Information [Line Items]        
Sales   66,286 66,906 58,058
Operating Segments Excluding Intersegment Elimination | Ford Credit        
Segment Information [Line Items]        
Sales   13,271 12,286 10,290
Corporate Other        
Segment Information [Line Items]        
Other segment items   838 617 807
Corporate Other   (838) $ (617) $ (807)
Special Items | Unallocated Amounts        
Segment Information [Line Items]        
Other asset impairment charges   400    
Supplier and other contract cancellation expenses   $ 800    
v3.25.4
SEGMENT INFORMATION - Schedule of Geographic Information (Details) - USD ($)
$ in Millions
12 Months Ended
Dec. 31, 2025
Dec. 31, 2024
Dec. 31, 2023
Revenues from External Customers and Long-Lived Assets [Line Items]      
Total revenues $ 187,267 $ 184,992 $ 176,191
Long-Lived Assets 65,828 64,875 62,205
United States      
Revenues from External Customers and Long-Lived Assets [Line Items]      
Total revenues 122,574 124,968 116,995
Long-Lived Assets 44,994 45,392 42,235
Canada      
Revenues from External Customers and Long-Lived Assets [Line Items]      
Total revenues 14,548 13,412 13,391
Long-Lived Assets 8,567 6,548 6,147
United Kingdom      
Revenues from External Customers and Long-Lived Assets [Line Items]      
Total revenues 12,298 9,936 8,968
Long-Lived Assets 2,260 2,174 1,868
Mexico      
Revenues from External Customers and Long-Lived Assets [Line Items]      
Total revenues 2,463 2,634 2,774
Long-Lived Assets 3,515 4,352 5,222
All Other      
Revenues from External Customers and Long-Lived Assets [Line Items]      
Total revenues 35,384 34,042 34,063
Long-Lived Assets $ 6,492 $ 6,409 $ 6,733
v3.25.4
Schedule of Valuation and Qualifying Accounts (Details) - USD ($)
$ in Millions
12 Months Ended
Dec. 31, 2025
Dec. 31, 2024
Dec. 31, 2023
SEC Schedule, 12-09, Movement in Valuation Allowances and Reserves [Roll Forward]      
Balance at beginning of period $ 5,588 $ 5,842 $ 5,720
Charged to costs and expenses (2,530) 201 531
Deductions 491 455 409
Balance at end of period 2,567 5,588 5,842
Credit losses      
SEC Schedule, 12-09, Movement in Valuation Allowances and Reserves [Roll Forward]      
Balance at beginning of period 900 899 857
Charged to costs and expenses 530 430 385
Deductions 481 429 343
Balance at end of period 949 900 899
Doubtful receivables      
SEC Schedule, 12-09, Movement in Valuation Allowances and Reserves [Roll Forward]      
Balance at beginning of period 77 69 93
Charged to costs and expenses 32 23 30
Deductions 7 15 54
Balance at end of period 102 77 69
Inventories (primarily service part obsolescence)      
SEC Schedule, 12-09, Movement in Valuation Allowances and Reserves [Roll Forward]      
Balance at beginning of period 755 687 718
Charged to costs and expenses 133 68 (31)
Deductions 0 0 0
Balance at end of period 888 755 687
Deferred tax assets      
SEC Schedule, 12-09, Movement in Valuation Allowances and Reserves [Roll Forward]      
Balance at beginning of period 407 846 822
Charged to costs and expenses 25 (428) 36
Deductions 3 11 12
Balance at end of period 429 407 846
Deferred tax assets for U.S. flow-through operations      
SEC Schedule, 12-09, Movement in Valuation Allowances and Reserves [Roll Forward]      
Balance at beginning of period 3,449 3,341 3,230
Charged to costs and expenses (3,250) 108 111
Deductions 0 0 0
Balance at end of period $ 199 $ 3,449 $ 3,341