CONSOLIDATED STATEMENTS OF COMPREHENSIVE EARNINGS - USD ($) $ in Millions |
3 Months Ended | |
|---|---|---|
Mar. 31, 2026 |
Mar. 31, 2025 |
|
| Statement of Comprehensive Income [Abstract] | ||
| NET LOSS | $ (104) | $ (93) |
| Currency translation adjustment (net of tax of $0 and $0 for the three months ended March 31, 2026 and 2025, respectively) | (39) | 75 |
| Pension and other postretirement adjustment (net of tax of $0 and $0 for the three months ended March 31, 2026 and 2025, respectively) | 2 | (3) |
| Other Comprehensive Income (Loss), Derivatives Qualified as Hedges, Net of Tax | 1 | 1 |
| Other comprehensive income (loss), net of tax | (36) | 73 |
| TOTAL COMPREHENSIVE LOSS | (140) | (20) |
| Comprehensive loss attributable to non-redeemable and redeemable noncontrolling interests | 0 | 0 |
| COMPREHENSIVE LOSS ATTRIBUTABLE TO OWENS CORNING | $ (140) | $ (20) |
CONSOLIDATED STATEMENTS OF COMPREHENSIVE EARNINGS (Parenthetical) - USD ($) $ in Millions |
3 Months Ended | |
|---|---|---|
Mar. 31, 2026 |
Mar. 31, 2025 |
|
| Statement of Comprehensive Income [Abstract] | ||
| Other Comprehensive Income (Loss), Foreign Currency Translation Adjustment, Tax | $ 0 | $ 0 |
| Pension and other postretirement adjustment | 0 | 0 |
| Other Comprehensive Income (Loss), Cash Flow Hedge, Gain (Loss), after Reclassification, Tax | $ 2 | $ 0 |
CONSOLIDATED BALANCE SHEETS (Parentheticals) - USD ($) $ in Millions |
Mar. 31, 2026 |
Dec. 31, 2025 |
|---|---|---|
| Statement of Financial Position [Abstract] | ||
| Receivables, less allowance | $ 4 | $ 4 |
| Preferred Stock, par value (dollars per share) | $ 0.01 | $ 0.01 |
| Common stock, par value (dollars per share) | $ 0.01 | $ 0.01 |
| Preferred stock authorized (shares) | 10,000,000 | 10,000,000 |
| Preferred stock issued (shares) | 0 | 0 |
| Preferred stock outstanding (shares) | 0 | 0 |
| Common stock authorized (shares) | 400,000,000 | 400,000,000 |
| Common stock issued (shares) | 135,500,000 | 135,500,000 |
| Common stock outstanding (shares) | 80,500,000 | |
| Treasury stock (shares) | 55,000,000.0 |
CONSOLIDATED STATEMENTS OF STOCKHOLDERS' EQUITY - USD ($) shares in Millions, $ in Millions |
Total |
Common stock |
Treasury stock |
APIC |
Accumulated earnings |
AOCI |
NCI |
||
|---|---|---|---|---|---|---|---|---|---|
| Beginning balance at Dec. 31, 2024 | $ 5,120 | $ 1 | $ (3,685) | $ 4,228 | $ 5,224 | $ (691) | $ 43 | ||
| Common stock, beginning balance (in shares) at Dec. 31, 2024 | 85.4 | ||||||||
| Treasury stock, beginning balance (in shares) at Dec. 31, 2024 | 50.1 | ||||||||
| Increase Decrease In Stockholders Equity [Roll Forward] | |||||||||
| Issuance of common stock under share-based payment plans | $ 40 | (40) | |||||||
| Purchase of treasury stock | $ (137) | ||||||||
| Stock-based compensation expense | 21 | ||||||||
| Net Income (Loss) Attributable to Parent | $ (93) | (93) | |||||||
| Dividends | [1] | (59) | |||||||
| Currency translation adjustment | 75 | 0 | |||||||
| Pension and other postretirement adjustment (net of tax) | (3) | ||||||||
| Deferred gain (loss) on hedging transactions (net of tax) | 1 | ||||||||
| Net earnings attributable to non-redeemable noncontrolling interests | 0 | ||||||||
| Dividends distributed to non-redeemable noncontrolling interests | (1) | ||||||||
| Issuance of common stock under share-based payment plans (in shares) | 0.5 | (0.5) | |||||||
| Purchase of treasury stock (in shares) | 0.7 | (0.9) | 0.9 | ||||||
| Ending balance at Mar. 31, 2025 | $ 4,924 | $ 1 | $ (3,782) | 4,209 | 5,072 | (618) | 42 | ||
| Common stock, ending balance (in shares) at Mar. 31, 2025 | 85.0 | ||||||||
| Treasury stock, ending balance (in shares) at Mar. 31, 2025 | 50.5 | ||||||||
| Beginning balance at Dec. 31, 2025 | $ 3,893 | $ 1 | $ (4,430) | 4,256 | 4,463 | (437) | 40 | ||
| Common stock, beginning balance (in shares) at Dec. 31, 2025 | 80.2 | ||||||||
| Treasury stock, beginning balance (in shares) at Dec. 31, 2025 | 55.3 | ||||||||
| Increase Decrease In Stockholders Equity [Roll Forward] | |||||||||
| Issuance of common stock under share-based payment plans | $ 37 | (37) | |||||||
| Purchase of treasury stock | $ (22) | ||||||||
| Stock-based compensation expense | 18 | ||||||||
| Net Income (Loss) Attributable to Parent | (105) | (105) | |||||||
| Dividends | [1] | (65) | |||||||
| Currency translation adjustment | (38) | (1) | |||||||
| Pension and other postretirement adjustment (net of tax) | 2 | ||||||||
| Deferred gain (loss) on hedging transactions (net of tax) | 1 | ||||||||
| Net earnings attributable to non-redeemable noncontrolling interests | 1 | ||||||||
| Dividends distributed to non-redeemable noncontrolling interests | (1) | ||||||||
| Issuance of common stock under share-based payment plans (in shares) | 0.5 | (0.5) | |||||||
| Purchase of treasury stock (in shares) | (0.2) | 0.2 | |||||||
| Ending balance at Mar. 31, 2026 | $ 3,683 | $ 1 | $ (4,415) | $ 4,237 | $ 4,293 | $ (472) | $ 39 | ||
| Common stock, ending balance (in shares) at Mar. 31, 2026 | 80.5 | ||||||||
| Treasury stock, ending balance (in shares) at Mar. 31, 2026 | 55.0 | ||||||||
| |||||||||
CONSOLIDATED STATEMENTS OF CASH FLOWS - USD ($) $ in Millions |
3 Months Ended | |
|---|---|---|
Mar. 31, 2026 |
Mar. 31, 2025 |
|
| NET CASH FLOW PROVIDED BY OPERATING ACTIVITIES | ||
| NET LOSS | $ (104) | $ (93) |
| Adjustments to reconcile net losses to cash used for operating activities: | ||
| Gain/(Loss) on discontinued operations | 182 | 362 |
| Depreciation and amortization | 174 | 159 |
| Deferred income taxes | 6 | 16 |
| Stock-based compensation expense | 18 | 21 |
| Gains on sale of certain precious metals | (12) | (9) |
| Other adjustments to reconcile net earnings to cash from operating activities | 0 | (21) |
| Changes in other operating assets and liabilities | (404) | (481) |
| Pension fund contribution | (2) | (1) |
| Payments for other employee benefits liabilities | (4) | (3) |
| Other | (8) | 1 |
| Net cash flow used for operating activities | (154) | (49) |
| NET CASH FLOW USED FOR INVESTING ACTIVITIES | ||
| Cash paid for property, plant and equipment | 233 | 203 |
| Proceeds from sale of assets or affiliates | 43 | 52 |
| Other | 0 | 8 |
| Net cash flow used for investing activities | (190) | (159) |
| NET CASH FLOW PROVIDED BY FINANCING ACTIVITIES | ||
| Proceeds from senior revolving credit and receivables securitization facilities | 0 | 329 |
| Payments on senior revolving credit and receivables securitization facilities | 0 | (329) |
| Net proceeds from commercial paper | 330 | 501 |
| Payments on long-term debt | 0 | (29) |
| Dividends paid | (63) | (59) |
| Purchases of treasury stock | (22) | (136) |
| Finance lease payments | (13) | (11) |
| Other | 3 | (2) |
| Net cash flow provided by financing activities | 235 | 264 |
| Effect of exchange rate changes on cash | (5) | 23 |
| Net (decrease) increase in cash, cash equivalents and restricted cash | (114) | 79 |
| Cash, cash equivalents and restricted cash at beginning of period | 407 | 369 |
| Cash, cash equivalents and restricted cash at end of period | $ 293 | $ 448 |
CONSOLIDATED STATEMENTS OF STOCKHOLDERS' EQUITY (Parenthetical) - $ / shares shares in Millions |
3 Months Ended | |
|---|---|---|
Mar. 31, 2026 |
Mar. 31, 2025 |
|
| Statement of Stockholders' Equity [Abstract] | ||
| Common stock, par value (dollars per share) | $ 0.01 | |
| Dividend (dollars per share) | $ 0.79 | $ 0.69 |
| Treasury stock (shares) | 55.0 | 50.5 |
| Common stock outstanding (shares) | 80.5 | 85.0 |
BUSINESS AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES |
3 Months Ended | ||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
Mar. 31, 2026 | |||||||||||||
| Accounting Policies [Abstract] | |||||||||||||
| General |
Unless the context requires otherwise, the terms “Owens Corning,” “Company,” “we” and “our” in these notes refer to Owens Corning and its subsidiaries. The Consolidated Financial Statements included in this report are unaudited, pursuant to certain rules and regulations of the Securities and Exchange Commission (“SEC”), and include, in the opinion of the Company, normal recurring adjustments necessary for a fair statement of the results for the periods indicated, which, however, are not necessarily indicative of results which may be expected for the full year. The December 31, 2025 balance sheet data was derived from audited financial statements, but does not include all disclosures required by accounting principles generally accepted in the United States (“U.S.”). In connection with the Consolidated Financial Statements and Notes included in this report, reference is made to the Consolidated Financial Statements and Notes contained in the Company’s Annual Report on Form 10-K for the year ended December 31, 2025 (the “2025 Form 10-K”). Certain prior year amounts have been reclassified in order to conform to the current year presentation. On February 14, 2025, the Company announced the sale of its glass reinforcements ("GR") business. The transaction represented a strategic shift that has a major effect on the Company's operations and financial results and therefore, beginning with the quarterly report on Form 10-Q for the period ended March 31, 2025, and including this quarterly report on Form 10-Q for the period ended March 31, 2026, the GR financial results are reflected in the Company’s consolidated financial statements as discontinued operations for all periods presented. Unless otherwise specified, these notes to the Consolidated Financial Statements reflect continuing operations. The Consolidated Statements of Cash Flows present cash flows from both continuing and discontinued operations. Please refer to Note 2 of the Consolidated Financial Statements for further information. Revenue Recognition As of March 31, 2026, our contract liability balances (for extended warranties, down payments and deposits, collectively) totaled $133 million. As of December 31, 2025, our contract liability balances totaled $133 million, of which $17 million was recognized as revenue in the three months ended March 31, 2026. As of December 31, 2024, our contract liability balances (for extended warranties, down payments and deposits, collectively) totaled $118 million, of which $12 million was recognized as revenue in the three months ended March 31, 2025. Cash, Cash Equivalents and Restricted Cash The Company defines cash and cash equivalents as cash and time deposits with maturities of three months or less when purchased. Restricted cash primarily represents amounts received from a counterparty related to its performance assurance on an executory contract, and is included in Other current assets on the Consolidated Balance Sheets. These amounts are contractually required to be set aside, and the counterparty can exchange the cash for another form of performance assurance at its discretion. Please refer to Note 16 for additional disclosures related to Supplemental Cash Flow Information. Accounts Receivable Our customers consist mainly of distributors, home centers, contractors and retailers. Two of our largest customers accounted for approximately 20% and 16%, respectively, of accounts receivable as of March 31, 2026. Supplier Finance Programs We review supplier terms and conditions on an ongoing basis, and have negotiated payment terms extensions in recent years in connection with our efforts to reduce working capital and improve cash flow. Separate from those terms extension actions, certain of our subsidiaries have entered into paying agency agreements with third-party administrators. These voluntary supply chain finance programs (collectively, the “Programs”) generally give participating suppliers the ability to sell, or otherwise pledge as collateral, their receivables from the Company to the participating financial institutions, at the sole discretion of both the suppliers and financial institutions. The Company is not a party to the arrangements between the suppliers and the financial institutions. The Company’s obligations to its suppliers, including amounts due and scheduled payment dates, are not impacted by the suppliers’ decisions to sell, or otherwise pledge as collateral, amounts under these arrangements. The Company's payment terms to the financial institutions, including the timing and amount of payments, are based on the original supplier invoices. One of our Programs includes a parent guarantee to the participating financial institution for a certain U.S. subsidiary that, at the time of the respective program’s inception in 2015, was a guarantor subsidiary of the Company’s credit agreement. The obligations are presented as Accounts payable within Total current liabilities on the Consolidated Balance Sheets and all activity related to the obligations is presented within operating activities on the Consolidated Statements of Cash Flow. The Company’s confirmed outstanding obligations under the Programs totaled $168 million and $196 million as of March 31, 2026 and December 31, 2025, respectively. The amounts of invoices paid under the Programs totaled $155 million and $152 million for the three months ended March 31, 2026 and March 31, 2025, respectively. Pension and Other Postretirement Benefits The Company sponsors defined benefit pension plans. Under the plans, pension benefits are based on an employees’ years of service and, for certain categories of employees, qualifying compensation. Company contributions to these pension plans are determined by an independent actuary to meet or exceed minimum funding requirements. The Company maintains healthcare and life insurance benefit plans for certain retired employees and their dependents. The health care plans in the United States are non-funded and pay either (1) stated percentages of covered medically necessary expenses, after subtracting payments by Medicare or other providers and after stated deductibles have been met, or (2) fixed amounts of medical expense reimbursement. Accounting for pensions and other postretirement benefits involves estimating the cost of benefits to be provided well into the future and attributing that cost over the time period each employee works. To accomplish this, extensive use is made of assumptions about investment returns, discount rates, inflation, mortality, turnover and medical costs. Derivative Financial Instruments The Company is exposed to commodity price, foreign currency exchange rate, and interest rate risks in the normal course of business. The Company’s risk management program uses derivative financial instruments to manage a portion of the volatility associated with these exposures and does not enter into derivatives for trading purposes. Derivatives designated as cash flow hedges are assessed for effectiveness quarterly. Changes in the fair value of effective cash flow hedges are recorded in Accumulated other comprehensive deficit (“AOCI”) and reclassified into Cost of sales on the Consolidated Statements of Earnings in order to mirror the location of the hedged items impacting earnings. Cash settlements related to commodity cash flow hedges are included in Operating activities in the Consolidated Statements of Cash Flows. The Company uses foreign exchange forward contracts to manage foreign currency risk associated with certain monetary assets and liabilities recorded on the Consolidated Balance Sheets. Gains and losses from the changes in the fair value of these instruments are recorded in Other (income) expense, net on the Consolidated Statements of Earnings, and are substantially offset by remeasurement impacts on the related foreign currency denominated balances. As of March 31, 2026, the Company had total notional amounts of $176 million for non-designated derivative financial instruments related to foreign currency exposures in U.S. Dollars primarily related to the Mexican Peso, Indian Rupee, Chinese Yuan, Hong Kong Dollar, South Korean Won, Brazilian Real, Chilean Peso and the Japanese Yen. In addition, the Company had notional amounts of $142 million for non-designated derivative financial instruments related to foreign currency exposures in European Euro primarily related to the Polish Złoty, Danish Krone and the Norwegian Krone. In 2020, the Company entered into a $175 million forward U.S. Treasury rate lock agreement to manage the U.S. Treasury portion of its interest rate risk associated with anticipated debt issuance. The agreement was designated as a cash flow hedge and was settled in December 2022. Upon settlement, the Company received cash proceeds of $37 million, of which $31 million was deferred into AOCI and is being amortized to interest expense over the term of the Company's 5.700% senior notes due 2034. During the three months ended March 31, 2026, less than $1 million was recognized in interest expense related to amortization. As of March 31, 2026, $26 million of unrecognized gains related to the rate lock agreement remained in AOCI. There have been no significant changes in the Company's objectives, strategies, or derivative programs since December 31, 2025. For a complete discussion of the Company's derivative instruments and hedging activities, see Note 5 of the Consolidated Financial Statements within our 2025 Form 10-K. Related Party Transactions In the first quarter of 2021, a related party relationship was established as a result of a former member of the Company’s Board of Directors being named an executive officer of one of the Company’s preexisting suppliers. The related party transactions with this supplier consist of the purchase of raw materials. Purchases from the related party supplier were $17 million and $25 million for the three months ended March 31, 2026 and 2025, respectively. As of March 31, 2026 and December 31, 2025, amounts due to the related party supplier were $6 million and $2 million, respectively. Accounting Pronouncements New Pronouncements Adopted In July 2025, the Financial Accounting Standards Board ("FASB") issued Accounting Standard Updates (“ASU”) 2025-05, "Financial Instruments—Credit Losses (Topic 326): Measurement of Credit Losses for Accounts Receivable and Contract Assets," which provides entities with a practical expedient when estimating expected credit losses for current accounts receivable and contract assets arising from transactions accounted for under ASC 606. The guidance is effective January 1, 2026. We have adopted and determined that this guidance did not have a material effect on our Consolidated Financial Statements. New Pronouncements Issued In December 2025, the FASB issued ASU 2025-11, "Interim Reporting (Topic 270): Narrow-Scope Improvements," which improves the navigability and clarity of the interim reporting guidance. The guidance is effective January 1, 2028. We are currently assessing the impact adopting this standard will have on our Consolidated Financial Statement disclosures. We do not believe the adoption of this guidance will have a material effect on our results of operations. In December 2025, the FASB issued ASU 2025-10, "Government Grants (Topic 832): Accounting for Government Grants Received by Business Entities," which establishes recognition, measurement, and presentation guidance for government grants received by business entities. The guidance is effective January 1, 2029. We are currently assessing the impact adopting this standard will have on our Consolidated Financial Statement disclosures. We do not believe the adoption of this guidance will have a material effect on our results of operations. In November 2025, the FASB issued ASU 2025-09, "Derivatives and Hedging (Topic 815): Hedge Accounting Improvements," which enhances hedge accounting by aligning financial reporting more closely with actual economic risk management and introduces certain targeted refinements. The guidance is effective January 1, 2027. We are currently assessing the impact adopting this standard will have on our Consolidated Financial Statement disclosures. We do not believe the adoption of this guidance will have a material effect on our results of operations. In September 2025, the FASB issued ASU 2025-06, "Intangibles—Goodwill and Other—Internal-Use Software (Subtopic 350-40): Targeted Improvements to the Accounting for Internal-Use Software," which includes targeted improvements to recognition guidance for capitalizing software costs, replacing the previous stage-based model with a principles-based framework. The guidance is effective January 1, 2028. We are currently assessing the impact adopting this standard will have on our Consolidated Financial Statement disclosures. We do not believe the adoption of this guidance will have a material effect on our results of operations. In November 2024, the FASB issued ASU 2024‑03, "Income Statement—Reporting Comprehensive Income—Expense Disaggregation Disclosures (Subtopic 220‑40)," which requires enhanced expense‑category disclosures in the notes to the financial statements. In November 2024, the FASB issued ASU 2025‑01, "Income Statement—Reporting Comprehensive Income—Expense Disaggregation Disclosures (Subtopic 220-40)," which clarifies the effective date of ASU 2024‑03. The guidance is effective January 1, 2027 for the Company, with interim adoption beginning in 2028. The Company is currently assessing the impact adoption of this standard will have on its consolidated financial statement disclosures and does not believe adoption will have a material effect on its results of operations. In October 2023, the FASB issued ASU 2023-06, "Disclosure Improvements," which modifies the disclosure or presentation requirements for a variety of Topics. The effective date for each topic is contingent on future SEC rule setting. We are currently assessing the impact adopting this standard will have on our Consolidated Financial Statement disclosures. We do not believe the adoption of this guidance will have a material effect on our results of operations.
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DISCONTINUED OPERATIONS |
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| DISCONTINUED OPERATIONS |
On February 13, 2025, the Company entered into a definitive agreement ("GR Agreement") for the sale of our GR business for a purchase price of approximately $436 million, less costs to sell. The GR business, historically part of the Company’s Composites segment, manufactures, fabricates, and sells glass fiber reinforcements for a wide variety of applications in wind energy, infrastructure, industrial, transportation and consumer markets. The transaction represented a strategic shift that has a major effect on the Company's operations and financial results and therefore, beginning with the quarterly report on Form 10-Q for the period ended March 31, 2025, GR’s financial results are reflected in the Company’s consolidated financial statements as discontinued operations for all periods presented. As a result of classifying our GR business as a discontinued operation, a portion of the Goodwill from our former Composites reporting unit was allocated to the balance sheets of the discontinued operation. As of the date of classification of GR as a discontinued operation, the Company determined the amount of Goodwill to allocate based on the relative fair values of the discontinued operation and the former Composites reporting unit, which resulted in an allocation of Goodwill to the discontinued operation of $98 million as of the held for sale date. On April 14, 2026, the Company entered into an amendment to the GR Agreement ("Amendment") to address changing market conditions. The Amendment includes a $110 million decrease in the purchase price, the transfer of approximately $32 million in carrying value of additional assets at close and elimination of the $225 million promissory notes that were to be issued to the Company by the purchasers. As of March 31, 2026, the estimated purchase price was $413 million, net of cash, less costs to sell. The change since signing is due to revised terms of the transaction as well as other changes in customary and transaction-specific price adjustments. During the three months ended March 31, 2026, the Company incurred a pre-tax loss of $182 million, resulting primarily from the Amendment, which we determined to be indicative of conditions that existed as of March 31, 2026. The loss was determined by comparing the carrying value of the discontinued operation to the fair value of the discontinued operation, defined as the sale price less estimated selling costs. The loss is presented within Net loss from discontinued operations attributable to Owens Corning, net of tax, on the Consolidated Statements of Earnings. An estimated valuation allowance of $590 million is recorded within Non-current assets of discontinued operations, on the Consolidated Balance Sheets. The Company closed the sale on April 30, 2026 and does not expect to recognize material incremental charges related to the transaction. The following table summarizes (Loss)/Earnings from discontinued operations attributable to Owens Corning, net of tax included within the Consolidated Statements of Earnings:
Major classes of assets and liabilities of discontinued operations include the following:
Cash flows related to discontinued operations are included within the Consolidated Statements of Cash Flows. Cash paid for property, plant and equipment for the three months ended March 31, 2026 and March 31, 2025 was $23 million and $21 million, respectively.
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SEGMENT INFORMATION |
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| Segment Reporting [Abstract] | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| SEGMENT INFORMATION |
Effective January 1, 2025, due to a strategic shift in how we manage our business as a result of the GR Agreement, we reorganized our reportable segments to align to our new operating and management structure. The Company now has three reportable segments: Roofing, Insulation and Doors. The Company's vertically integrated glass nonwoven business that supports the Company’s Roofing business and other building products customers, along with its composite lumber business, were integrated into the Roofing segment. Two glass melting plants, which make fiber for the nonwoven business, were integrated into the Insulation segment. Operating segments are aggregated into reportable segments based on consideration of the following factors: similarity of economic characteristics, the nature of business activities, the management structure directly accountable to our chief operating decision maker ("CODM") for operating and administrative activities, availability of discrete financial information and information presented to the Board of Directors and investors. Accounting policies for the segments are the same as those for the Company. The Company’s three reportable segments are defined as follows: Roofing – Within our Roofing segment, the Company manufactures and sells residential roofing shingles, oxidized asphalt materials, roofing components and composite lumber primarily used in residential construction. Roofing also manufactures and sells glass mat and specialty veil materials used in building and construction applications. Insulation – Within our Insulation segment, the Company manufactures and sells thermal and acoustical batts, loose fill insulation, spray foam insulation, wet use chopped strand, foam sheathing and accessories. It also manufactures and sells glass fiber pipe insulation, energy efficient flexible duct media, bonded and granulated stone wool insulation, cellular glass insulation, and foam insulation used in above- and below-grade construction applications. Doors - Within our Doors segment, the Company manufactures and sells interior and exterior doors and door systems, including entry doors, interior doors, and related door components. These products are primarily used in residential construction and remodeling applications. NET SALES The following tables show a disaggregation of our net sales by segment and geographic region. Corporate eliminations (shown below) largely reflect intercompany sales from Insulation and Roofing. External customer sales are attributed to geographic region based upon the location from which the product is sold to the external customer.
EARNINGS BEFORE INTEREST, TAXES, DEPRECIATION AND AMORTIZATION The Company identifies the Chief Executive Officer as the chief operating decision maker ("CODM"). In applying the criteria set forth in the standards for reporting information about segments in financial statements, we have determined that we have three reportable segments – Roofing, Insulation, and Doors. The key factors used to identify these reportable segments are the organization and alignment of our internal operations and the nature of our products. The CODM uses earnings before interest, taxes, depreciation and amortization (“EBITDA”) for each reportable segment to assess segment performance and make decisions on the allocation of resources. Segment EBITDA targets are established on an annual basis and used by the CODM throughout the year to compare with actual results. Quarterly forecasts supplement annual targets and provide incremental information utilized to assess the performance of a segment. Segment EBITDA variance analysis further provides insight into segment operational cost optimization. The Company does not regularly provide significant segment expense detail to the CODM. EBITDA by segment consists of net sales less related costs and expenses, which are mainly comprised of cost of sales and marketing and administrative costs. EBITDA is presented on a basis that is used internally for evaluating segment performance. Certain items, such as general corporate expenses or income and certain other expense or income items, are excluded from the internal evaluation of segment performance. Accordingly, these items are not reflected in EBITDA for our reportable segments and are included within Corporate, Other and Eliminations. The following table summarizes EBITDA by segment:
TOTAL ASSETS AND PROPERTY, PLANT AND EQUIPMENT The following table summarizes total assets by segment:
The following table summarizes total property, plant and equipment, net by geographic region:
ADDITIONS TO PROPERTY, PLANT AND EQUIPMENT The following table summarizes cash paid for property, plant and equipment by segment:
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INVENTORIES |
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| Inventory Disclosure [Abstract] | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| INVENTORIES |
Inventories consist of the following:
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GOODWILL AND OTHER INTANGIBLE ASSETS |
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| Goodwill and Intangible Assets Disclosure [Abstract] | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| GOODWILL AND OTHER INTANGIBLE ASSETS |
The Company tests goodwill and indefinite-lived intangible assets for impairment as of October 1st each year, or more frequently should circumstances change or events occur that would more likely than not reduce the fair value of a reporting unit below its carrying amount. Goodwill The changes in the net carrying amount of goodwill by segment are as follows:
Other Intangible Assets Other intangible assets consist of the following:
(a) Other primarily includes emissions rights. Indefinite-Lived Intangible Assets As of March 31, 2026, there is one indefinite-lived intangible asset that was at an increased risk of impairment. This asset is used by our Doors segment and had a value of $156 million as of March 31, 2026. Definite-Lived Intangible Assets The Company amortizes the cost of other intangible assets over their estimated useful lives which, individually, range up to 25 years. The Company's future cash flows are not materially impacted by its ability to extend or renew agreements related to its amortizable intangible assets. Amortization expense for intangible assets for the three months ended March 31, 2026 and 2025 was $34 million and $38 million, respectively. Amortization expense for intangible assets is estimated to be $100 million for the remainder of 2026. The estimated amortization expense for intangible assets for the next five years is as follows:
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PROPERTY, PLANT AND EQUIPMENT |
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| Property, Plant and Equipment [Abstract] | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| PROPERTY, PLANT AND EQUIPMENT |
Property, plant and equipment consist of the following:
Machinery and equipment includes certain precious metals used in our production tooling, which comprise approximately 3% and 4% of total machinery and equipment as of March 31, 2026 and December 31, 2025, respectively. Our production tooling needs are changing due to the announced sale of our GR business. As a result, the Company sold certain precious metals resulting in gains of $2 million and $9 million for the three months ended March 31, 2026 and March 31, 2025, respectively. These gains are included in Other expense, net on the Consolidated Statements of Earnings and are reflected in the Corporate, Other and Eliminations reporting category. The cash proceeds from the sales are included in Net cash flow used for investing activities in the Consolidated Statements of Cash Flow. We also exchanged certain precious metals used in production tooling for certain other precious metals to be used in production tooling. During the three months ended March 31, 2026, these non-cash exchanges resulted in a net increase to Machinery and equipment of $10 million and a gain of $10 million. There were no significant non-cash exchanges during the three months ended March 31, 2025. These gains are included in Other expense, net on the Consolidated Statements of Earnings and reflected in the Corporate, Other and Eliminations reporting category. These non-cash investing activities are not included in Net cash flow used by investing activities in the Consolidated Statements of Cash Flows. We do not expect these non-cash exchanges to materially impact our current or future capital expenditure requirements or rate of depletion.
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DIVESTITURES |
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| Business Divestitures [Abstract] | |||||||||||||
| DIVESTITURES |
On February 24, 2026, the Company entered into an agreement and sold its distribution business, that was part of the Doors segment, which further aligns with our strategy to streamline operations in the segment. The business represented annual net revenues of approximately $70 million. As a result of the sale, the Company received consideration of approximately $40 million, net of cash sold and subject to customary working capital adjustments, and recognized a pre‑tax gain on sale of approximately $4 million during the three months ended March 31, 2026, which is recorded in Other expense, net on the Consolidated Statements of Earnings. On November 4, 2024, the Company entered into a related party agreement to sell its building materials business in China and Korea to a member of the business' management team. The disposal further aligns with the strategy to reshape the Company to focus on residential and commercial building products in North America and Europe. The transaction included six insulation manufacturing facilities in China and a roofing manufacturing facility in Korea. The building materials business, within the Insulation segment, represented annual revenues of approximately $130 million. The Company completed the transaction in July 2025 and is in the process of finalizing certain related transfers, which are expected to be completed by the end of the second quarter of fiscal year 2026.
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WARRANTIES |
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| Product Warranties Disclosures [Abstract] | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| WARRANTIES |
The Company records a liability for warranty obligations at the date the related products are sold. Adjustments are made as new information becomes available. Please refer to Note 1 of the Consolidated Financial Statements within our 2025 Form 10-K for information about our separately-priced extended warranty contracts. The warranty liability is included in Other liabilities and Other current liabilities on the Consolidated Balance Sheets. A reconciliation of the warranty liability is as follows:
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RESTRUCTURING, ACQUISITION AND DIVESTITURE-RELATED COSTS |
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| Restructuring and Related Activities [Abstract] | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| RESTRUCTURING, ACQUISITION AND DIVESTITURE-RELATED COSTS |
The Company may incur restructuring, and other exit costs in connection with its global cost reduction, product line and productivity initiatives and the Company’s growth strategy. Global Corporate Restructuring In the first quarter of 2026, the Company took actions to reduce operating expenses. These actions are expected to result in cumulative charges of approximately $58 million, primarily related to severance and other exit costs. During the first three months of 2026, the Company recorded $32 million of cash charges related to severance. Roofing Integration Restructuring In September 2025, the Company took actions to reduce costs in its Roofing segment, primarily through relocation of its lumber facility. These actions are expected to result in cumulative charges of approximately $22 million, primarily related to accelerated depreciation, asset write-offs, and other exit costs. During the first three months of 2026, the Company recorded $1 million of non-cash charges related to accelerated depreciation. Building Materials Business Sale Restructuring On November 4, 2024, the Company entered into a related party agreement to sell its Insulation segment's building materials business in China and Korea to a member of the business’ management team. Following the signing of the agreement, the Company took actions to reduce headcount and implement cost savings initiatives. These actions are expected to result in cumulative costs of approximately $15 million, primarily related to severance and other exit costs. During the first three months of 2025 and 2026, the Company did not incur any charges related to this project. The Company does not expect to recognize significant incremental costs related to these actions. Acquisition-Related Restructuring Following the acquisition of Masonite, within the Company's Doors segment, the Company took actions to realize expected synergies from the newly acquired operations by closing certain locations and consolidating production. These actions include the decision to close the Santiago, Chile facility in 2024. In the second quarter of 2025, the Company announced the closure of the Prineville, Oregon facility. In the third quarter of 2025, the Company announced the closure of the Greenville, Texas facility. In the fourth quarter of 2025, the Company announced the closure of the Aldergrove, British Columbia facility and the Mesquite, Texas facility. In connection with the Prineville closure, the Company estimates it will incur cash charges of approximately $12 million, primarily related to contract termination costs, severance and other exit costs, and non-cash charges of approximately $30 million, primarily related to accelerated depreciation and write-offs of inventory. In connection with the Greenville closure, the Company estimates it will incur cash charges of approximately $7 million, primarily related to severance and other exit costs, and non-cash charges of approximately $10 million, primarily related to accelerated depreciation. In connection with the Aldergrove closure, the Company estimates it will incur cash charges of approximately $22 million, primarily related to lease termination and severance, and non-cash charges of approximately $7 million primarily related to accelerated depreciation. In connection with the Mesquite closure, the Company estimates it will incur cash charges of approximately $2 million, primarily related to other exit costs, and non-cash charges of approximately $7 million, primarily related to accelerated depreciation. During the first three months of 2026, the Company recorded $13 million, consisting primarily of non-cash charges related to other exit costs and accelerated depreciation. During the first three months of 2025, the Company recorded $4 million of charges related to these actions. The Company is continuing to review synergies as a result of this acquisition and expects to incur incremental costs throughout 2026. Global Composites Restructuring In December 2023, the Company took actions to reduce costs throughout our former global Composites segment due to market conditions, primarily through global workforce reductions, as well as streamlining manufacturing and supply chain operations. These actions primarily include salaried workforce reductions and the relocation of the Changzhou, China operations to Hangzhou, China. In connection with these actions, the Company estimates it will incur cash charges in the range of $20 million to $30 million, primarily related to severance and other exit costs, including termination costs, and non-cash charges in the range of $15 million to $20 million, primarily related to accelerated depreciation. During the first three months of 2025 and 2026, the Company did not incur any charges related to this project. The Company does not expect to recognize significant incremental costs related to these actions. European Operating Structure Optimization In March 2023, the Company took actions to optimize the operating structure of its segments across Europe to increase its competitiveness. These actions are expected to result in cumulative costs of approximately $20 million, primarily related to severance and other exit costs. During the first three months of 2026, the Company did not incur any charges related to this project. During the first three months of 2025, the Company recorded $1 million of income primarily related to a reduction in severance. The Company does not expect to recognize significant incremental costs related to these actions. Consolidated Statements of Earnings From Continuing Operations Classification The following table presents the impact and respective location of total restructuring on the Consolidated Statements of Earnings From Continuing Operations, which are included within Corporate, Other and Eliminations:
Summary of Unpaid Liabilities The following tables summarize the status of the unpaid liabilities from the Company’s restructuring activities:
As of March 31, 2026, the remaining liability balance was primarily comprised of $41 million related to severance, which the Company expects to pay over the next twelve months.
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DEBT |
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| Debt Disclosure [Abstract] | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| DEBT |
Details of the Company’s outstanding long-term debt, as well as the fair values, are as follows:
(a)The Company determined that the book value of the above noted long-term debt instruments approximates fair value. The fair values of the Company's outstanding long-term debt instruments were estimated using market observable inputs, including quoted prices in active markets, market indices and interest rate measurements. Within the hierarchy of fair value measurements, these are Level 2 fair values. Senior Notes The Company issued $500 million of 2027 senior notes with an annual interest rate of 5.500%, $800 million of 2034 senior notes with an annual interest rate of 5.700% and $700 million of 2054 senior notes with an annual interest rate of 5.950% on May 31, 2024. The proceeds from these notes were used to repay a portion of the outstanding borrowings under the 364-Day Credit Facility (as defined below) that was used to fund a portion of the purchase of Masonite in the second quarter of 2024 and to pay related fees and expenses. On May 1, 2024, in connection with the acquisition of Masonite, we commenced an offer to exchange (the “Exchange Offer”) any and all of Masonite’s outstanding 3.50% Senior Notes due 2030 (the “Masonite 2030 notes”) for new 3.50% Senior Notes due 2030 of Owens Corning (the “Owens Corning 2030 notes”). On May 22, 2024, 99.51% of the outstanding Masonite 2030 notes were exchanged and we issued $373 million aggregate principal amount of Owens Corning 2030 notes, which was a non-cash financing transaction for the Company. Interest on the notes is payable semiannually in arrears on February 15 and August 15 each year, beginning on August 15, 2024. Following the settlement of the Exchange Offer, approximately $2 million of the Masonite 2030 notes that were not exchanged remain outstanding, which has been recorded on the Consolidated Balance Sheets. On April 15, 2024, in connection with the acquisition of Masonite, we commenced a tender offer (the “Tender Offer”) to purchase any and all of Masonite's outstanding 5.375% Senior Notes due 2028 (the “Masonite 2028 notes”) with an aggregate value of $501 million. On May 13, 2024, 94.25% of the outstanding Masonite 2028 notes were validly tendered, with Owens Corning making a cash payment on May 16, 2024 of approximately $480 million, inclusive of $7 million of interest and $1 million premium on tender. Following the settlement of the Tender Offer, approximately $29 million of the Masonite 2028 notes that were not tendered remained outstanding. On February 1, 2025, the Company issued a par call to repay the remaining portion of its outstanding Masonite 2028 notes for $30 million inclusive of accrued interest. The Company issued $300 million of 2030 senior notes on May 12, 2020. Interest on the notes is payable semiannually in arrears on June 1 and December 1 each year, beginning on December 1, 2020. The proceeds from these notes were used for general corporate purposes. The Company issued $450 million of 2029 senior notes on August 12, 2019. Interest on the notes is payable semiannually in arrears on February 15 and August 15 each year, beginning on February 15, 2020. The proceeds from these notes were used to repay $416 million of our 2022 senior notes and $34 million of our 2036 senior notes. The Company issued $400 million of 2048 senior notes on January 25, 2018. Interest on the notes is payable semiannually in arrears on January 30 and July 30 each year, beginning on July 30, 2018. The proceeds from these notes were used, along with borrowings on a $600 million term loan commitment and borrowings on the Receivables Securitization Facility (as defined below), to fund the purchase of Paroc in the first quarter of 2018. The Company issued $600 million of 2047 senior notes on June 26, 2017. Interest on the notes is payable semiannually in arrears on January 15 and July 15 each year, beginning on January 15, 2018. A portion of the proceeds from these notes was used to fund the purchase of Pittsburgh Corning in 2017 and for general corporate purposes. The remaining proceeds were used to repay $144 million of our 2019 senior notes and $140 million of our 2036 senior notes. The Company issued $400 million of 2026 senior notes on August 8, 2016. Interest on the notes is payable semiannually in arrears on February 15 and August 15 each year, beginning on February 15, 2017. A portion of the proceeds from these notes was used to redeem $158 million of our 2016 senior notes. The remaining proceeds were used to pay down portions of our Receivables Securitization Facility and for general corporate purposes. As of March 31, 2026, the $400 million outstanding balance related to the 2026 senior notes was recorded in Long-term debt – current portion on the Consolidated Balance Sheets. The Company issued $550 million of 2036 senior notes on October 31, 2006. Interest on the notes is payable semiannually in arrears on June 1 and December 1 each year, beginning on June 1, 2007. The proceeds of these notes were used to pay certain unsecured and administrative claims, finance general working capital needs and for general corporate purposes. Collectively, the Company's senior notes above, other than the Masonite 2028 notes or the Masonite 2030 notes, are referred to as the “Senior Notes.” The Senior Notes are general unsecured obligations of the Company and rank pari passu with all existing and future senior unsecured indebtedness of the Company. The Company has the option to redeem all or part of the Senior Notes at any time at a “make-whole” redemption price. The Company is subject to certain covenants in connection with the issuance of the Senior Notes that it believes are usual and customary. The Company was in compliance with these covenants as of March 31, 2026. Senior Revolving Credit Facility On March 5, 2025, the Company amended its senior revolving credit facility (the “Senior Revolving Credit Facility”) to increase the available principal amount from $1.0 billion to $1.5 billion and to extend the maturity to March 2030. The Senior Revolving Credit Facility includes both borrowings and letters of credit. Borrowings under the Senior Revolving Credit Facility may be used for general corporate purposes and working capital. The Company has the discretion to borrow under multiple options, which provide for varying terms and interest rates including the United States prime rate, federal funds rate plus a spread or forward-looking term rate based on the Secured Overnight Financing Rate (“Term SOFR”) plus a spread. The Senior Revolving Credit Facility contains various covenants, including a maximum allowed leverage ratio, that the Company believes are usual and customary for a senior unsecured credit agreement. The Senior Revolving Credit Facility was amended in February 2026 to exclude specified 2025 non‑cash impairment charges from the leverage ratio calculation. The Company was in compliance with the covenants in the Senior Revolving Credit Facility as of March 31, 2026. Commercial Paper On March 5, 2025, the Company established a $1.5 billion commercial paper program ("CP Program") for the issuance of unsecured commercial paper notes (the “CP Notes”) with maturities ranging up to 397 days from the date of issuance. The CP Notes may not be voluntarily prepaid or redeemed by the Company prior to maturity and rank pari passu with all existing and future senior unsecured indebtedness of the Company. The proceeds from the CP Notes will be used to finance the Company’s short-term liquidity needs and other general corporate purposes. The Senior Revolving Credit Facility is designated to be a liquidity backstop for the CP Notes outstanding under the CP Program. We do not intend to have outstanding borrowings under the CP Program in excess of available capacity under our Senior Revolving Credit Facility. As of March 31, 2026, there were $380 million of CP Notes outstanding under the CP Program with a weighted average interest rate and weighted average maturity period of 4.10% and 9 days, respectively. As of December 31, 2025, there were $50 million of CP Notes outstanding under the CP Program with a weighted average interest rate and weighted average maturity period of 3.95% and 13 days, respectively. The CP Notes are reported net of any discount and are included within Short-term debt on the Company's Consolidated Balance Sheets.
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CONTINGENT LIABILITIES AND OTHER MATTERS |
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| Loss Contingency [Abstract] | |||||||||||||
| CONTINGENT LIABILITIES AND OTHER MATTERS |
The Company may be involved in various legal and regulatory proceedings relating to employment, antitrust, tax, product liability, environmental, contracts, intellectual property and other matters (collectively, “Proceedings”). The Company regularly reviews the status of such Proceedings along with legal counsel. Liabilities for such Proceedings are recorded when it is probable that the liability has been incurred and when the amount of the liability can be reasonably estimated. Liabilities are adjusted when additional information becomes available. Except as set forth below under “Litigation and Regulatory Proceedings,” management believes that the amount of any reasonably possible losses in excess of any amounts accrued, if any, with respect to such Proceedings or any other known claim, including the matters described below under the caption Environmental Matters (the “Environmental Matters”), are not material to the Company’s financial statements. While the likelihood is remote, the disposition of the Proceedings and Environmental Matters could have a material impact on the results of operations, cash flows or liquidity in any given reporting period. Litigation and Regulatory Proceedings The Company is involved in litigation and regulatory proceedings from time to time in the regular course of its business. The Company believes that adequate provisions for resolution of all contingencies, claims and pending matters have been made for probable losses that are reasonably estimable. During the second quarter of 2023, the Company's subsidiary, Paroc Group OY (“Paroc”), which the Company acquired in 2018, notified the appropriate European maritime regulatory authorities that specific products in its marine insulation product line may not meet certain fire safety requirements in accordance with their certifications. Paroc voluntarily withdrew these specific products from the market, issued recalls and suspended distribution and sales of these products (the "Recalled Products"). As of March 31, 2026 we have included a liability within Other current liabilities on the Consolidated Balance Sheets in the amount of $83 million to cover the costs of the remediation associated with the Recalled Products. We do not expect to incur further material charges related to the Recalled Products. Due to the discovery of these nonconformances, the Company reviewed the Paroc insulation product portfolio. That review has concluded. The review included the Company's assessment of potential nonconformances related to certain ventilation duct and steel beam insulation products. Paroc suspended sales of these affected insulation products but has not issued any recalls. While we expect to incur costs associated with the resolution of the identified ventilation duct and steel beam insulation products, the amount or range of any potential loss cannot be reasonably estimated at this time. Environmental Matters The Company has established policies and procedures designed to ensure that its operations are conducted in compliance with all relevant laws and regulations and that enable the Company to meet its high standards for corporate sustainability and environmental stewardship. Our manufacturing facilities are subject to numerous foreign, federal, state and local laws and regulations relating to the presence of hazardous materials, pollution and protection of the environment, including emissions to air, reductions of greenhouse gases, discharges to water, management of hazardous materials, handling and disposal of solid wastes, use of chemicals in our manufacturing processes and remediation of contaminated sites. All Company manufacturing facilities are either ISO 14001 certified or deploy environmental management systems based on ISO 14001 principles. The Company’s 2030 Sustainability Goals include significant global reductions in energy use, water consumption, waste to landfill, and emissions of greenhouse gases, fine particulate matter, and volatile organic air emissions and protection of biodiversity. Owens Corning is involved in remedial response activities and is responsible for environmental remediation at a number of sites, including certain of its currently owned or formerly owned plants. These responsibilities arise under a number of laws, including, but not limited to, the Federal Resource Conservation and Recovery Act, and similar state or local laws pertaining to the management and remediation of hazardous materials and petroleum. The Company has also been named a potentially responsible party under the U.S. Federal Superfund law, similar state or local laws pertaining to the management and remediation of hazardous materials and petroleum. The Company became involved in these sites as a result of government action or in connection with business acquisitions. As of March 31, 2026, the Company was involved with a total of 27 sites worldwide, including 12 Superfund and state or country equivalent sites and 15 owned or formerly owned sites. None of the liabilities for these sites are individually significant to the Company. Remediation activities generally involve a potential range of activities and costs related to soil, groundwater and sediment contamination. This can include pre-cleanup activities such as fact-finding and investigation, risk assessment, feasibility studies, remedial action design and implementation (where actions may range from monitoring to removal of contaminants, to installation of longer-term remediation systems). A number of factors affect the cost of environmental remediation, including the number of parties involved in a particular site, the determination of the extent of contamination, the length of time the remediation may require, the complexity of environmental regulations, variability in clean-up standards, the need for legal action and changes in remediation technology. Taking these factors into account, Owens Corning reasonably estimates the costs of remediation to be paid over a period of years. The Company accrues an amount on an undiscounted basis, when a liability is probable and reasonably estimable. Actual cost may differ from these estimates for the reasons mentioned above. Changes in required remediation procedures or timing of those procedures, or discovery of contamination at additional sites, could result in material increases to the Company’s environmental obligations. Other Matters As a result of the decision of the U.S. Supreme Court in February 2026, the Company may be entitled to a refund of tariffs previously paid on certain imported products under the International Emergency Economic Powers Act. The Company estimates that approximately $50 million of tariff payments may be eligible for refund as a result of the decision. As of March 31, 2026, the Company has not recorded an asset related to this matter. The Company continues to evaluate the matter and will recognize a refund when the right to receive such amounts becomes realized or realizable in accordance with ASC 450, Contingencies.
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STOCK COMPENSATION |
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| Share-Based Payment Arrangement [Abstract] | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| STOCK COMPENSATION |
Description of the Plan On April 20, 2023, the Company's stockholders approved the Owens Corning 2023 Stock Plan (the “2023 Stock Plan”) which authorizes grants of stock options, stock appreciation rights, stock awards (including restricted stock awards, restricted stock units and bonus stock awards), performance share awards and performance share units. At March 31, 2026, the number of shares remaining available under the 2023 Stock Plan for all stock awards was 2.2 million. Future equity-based awards to Company employees who were former Masonite employees may be granted from the remaining available shares under the Masonite Stock Plan. At March 31, 2026, the number of shares remaining available under the Masonite Stock Plan was 0.6 million shares of Owens Corning common stock. Prior to the 2023 Stock Plan, employees were eligible to receive stock awards under the Owens Corning 2019 Stock Plan. Total Stock-Based Compensation Expense Stock-based compensation expense included in Marketing and administrative expenses in the accompanying Consolidated Statements of Earnings is as follows:
Restricted Stock Units The Company has granted restricted stock units (“RSUs”) under its stockholder-approved stock plans. Generally, all outstanding RSUs will fully settle in stock. Compensation expense for RSUs is measured based on the closing market price of the stock at date of grant and is recognized on a straight-line basis over the vesting period, which is typically three years. The Stock Plan allows alternate vesting schedules for death, disability and retirement. The following table shows a summary of the Company’s RSU activity:
As of March 31, 2026, there was $71 million of total unrecognized compensation cost related to RSUs. That cost is expected to be recognized over a weighted-average period of 1.96 years. The total grant date fair value of stock vested during the three months ended March 31, 2026 and 2025 was $41 million and $40 million, respectively. Performance Share Units The Company has granted performance share units (“PSUs”) as a part of its long-term incentive plan. All outstanding PSUs will fully settle in stock. The amount of shares ultimately distributed from PSUs will vary depending on each award's design and are contingent on meeting the applicable internal performance metrics and external stock performance metrics. PSUs typically vest after a three-year period. Performance of these metrics is monitored quarterly and if it becomes probable that the internal-based performance goals will not be achieved or will be exceeded, compensation expense recognized will be adjusted and previous surplus compensation expense recognized will be reversed or additional expense will be recognized. The expected term represents the period from the grant date to the end of the three-year performance period. Pro-rata vesting may be utilized in the case of death, disability or retirement, and awards, if earned, will be paid at the end of the three-year period. PSUs granted from 2023-2025 The initial fair value for all internal performance metric PSUs is based on the grant date stock price. Internal performance metric PSU grants issued from 2023 through 2025 contained both a service and performance condition. In the three months ended March 31, 2025, the grant date fair value of the granted PSUs was $171.94. The external-based metric PSUs vest after a three-year period. Outstanding grants issued from 2023 to 2025 are based on the Company’s total stockholder return relative to a peer group. The amount of stock distributed will vary depending on the relative stockholder return performance. The fair value of external-based metric PSUs has been estimated at the grant date using a Monte Carlo simulation that uses various assumptions. The following table provides a summary of the assumptions for PSUs granted in 2025:
The risk-free interest rate was based on zero-coupon United States Treasury STRIPS at the grant date. The expected term represents the period from the grant date to the end of the three-year performance period. PSUs granted in 2026 Beginning in 2026, all PSUs issued are internal performance metric PSUs that are subject to a modifier adjustment based on the Company’s total shareholder return relative to a peer group. The number of shares earned depends on the achievement of both performance and market conditions. The fair value of PSUs granted for the three months ended March 31, 2026 has been estimated at the grant date using a Monte Carlo simulation with various assumptions. The following table provides a summary of the assumptions for PSUs granted in 2026:
The risk-free interest rate was based on zero-coupon United States Treasury STRIPS at the grant date. The expected term represents the period from the grant date to the end of the three-year performance period. PSU Summary As of March 31, 2026, there was $29 million total unrecognized compensation cost related to PSUs. That cost is expected to be recognized over a weighted-average period of 2.23 years. The following table shows a summary of the Company's PSU activity:
(1) Represents PSUs that are vested and undistributed. Employee Stock Purchase Plan The Owens Corning Employee Stock Purchase Plan (“ESPP”) is a tax-qualified plan under Section 423 of the Internal Revenue Code. The purchase price of shares purchased under the ESPP is equal to 85% of the lower of the fair market value of shares of Owens Corning common stock at the beginning or ending of the offering period, which is a six month period ending on May 31 and November 30 of each year. On April 16, 2020, the Company's stockholders approved the Amended and Restated Owens Corning Employee Stock Purchase Plan which increased the number of shares available for issuance under the plan by 4.2 million shares. As of March 31, 2026, 2.8 million shares remain available for purchase. Included in total stock-based compensation is $3 million of expense related to the Company's ESPP for each of the three months ended March 31, 2026 and 2025, respectively. As of March 31, 2026, the Company had $2 million of total unrecognized compensation costs related to the ESPP.
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CHANGES IN ACCUMULATED OTHER COMPREHENSIVE DEFICIT |
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Mar. 31, 2026 | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| Accumulated Other Comprehensive Income (Loss), Net of Tax [Abstract] | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| CHANGES IN ACCUMULATED OTHER COMPREHENSIVE DEFICIT |
The following table summarizes the changes in accumulated other comprehensive income (deficit):
(a)These AOCI components are included in the computation of total Pension and Other Postretirement cost and are recorded in Non-operating income. (b)Amounts reclassified from (loss) gain on cash flow hedges are reclassified from AOCI to income when the hedged item affects earnings and is recognized in Cost of sales or Interest expense, net depending on the hedged item. See Note 5 of the Consolidated Financial Statements within our 2025 Form 10-K.
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EARNINGS PER SHARE |
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Mar. 31, 2026 | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| Earnings Per Share [Abstract] | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| EARNINGS PER SHARE |
The following table is a reconciliation of weighted-average shares for calculating basic and diluted earnings per-share:
Basic earnings per share is calculated by dividing earnings attributable to Owens Corning by the weighted-average number of shares of the Company’s common stock outstanding during the period. Outstanding shares consist of issued shares less treasury stock. On May 13, 2025, the Board of Directors approved a new share repurchase program under which the Company is authorized to repurchase up to 12 million shares of the Company’s outstanding common stock (the “2025 Repurchase Authorization”). On December 1, 2022, the Board of Directors approved a share repurchase program under which the Company is authorized to repurchase up to 10 million shares of the Company’s outstanding common stock (together with the 2025 Repurchase Authorization, the "Repurchase Authorizations"). The Repurchase Authorizations enable the Company to repurchase shares through the open market, privately negotiated, or other transactions. The actual number of shares repurchased will depend on timing, market conditions and other factors and will be at the Company’s discretion. The Company repurchased no shares of its common stock during the three months ended March 31, 2026 under the Repurchase Authorizations. As of March 31, 2026, 12.5 million shares remained available for repurchase under the Repurchase Authorizations. The Company repurchased 0.7 million shares of its common stock for $101 million, inclusive of applicable taxes, during the three months ended March 31, 2025. For each of the three months ended March 31, 2026 and March 31, 2025, the Company did not have any non-vested restricted stock units or non-vested performance share units that had an anti-dilutive effect on earnings per share.
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INCOME TAXES |
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Mar. 31, 2026 | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| Income Tax Disclosure [Abstract] | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| INCOME TAXES |
The following table provides the Income tax expense and effective tax rate for the periods indicated:
The difference between the effective tax rate and the U.S. federal statutory tax rate of 21% for the three months ended March 31, 2026 is primarily due to U.S. state and local income tax expense, foreign tax effects, and changes in unrecognized tax benefits. The difference between the effective tax rate and the U.S. federal statutory tax rate of 21% for the three months ended March 31, 2025 is primarily due to U.S. state and local income tax expense and foreign rate differential.
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SUPPLEMENTAL CASH FLOW INFORMATION |
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Mar. 31, 2026 | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| Text Block [Abstract] | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| SUPPLEMENTAL CASH FLOW INFORMATION |
Certain cash and non-cash transactions were as follows for the periods indicated:
The following reconciles total cash, cash equivalents and restricted cash as of the dates indicated:
Property, plant and equipment additions in accounts payable were $93 million and $65 million as of March 31, 2026 and 2025, respectively.
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Insider Trading Arrangements |
3 Months Ended |
|---|---|
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Mar. 31, 2026
shares
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| Trading Arrangements, by Individual | |
| Non-Rule 10b5-1 Arrangement Adopted | false |
| Rule 10b5-1 Arrangement Terminated | false |
| Non-Rule 10b5-1 Arrangement Terminated | false |
| Rachel Marcon [Member] | |
| Trading Arrangements, by Individual | |
| Material Terms of Trading Arrangement | On February 27, 2026, Rachel Marcon, the Company's President, Doors, entered into a written plan for the sale of up to 2,500 shares of Company common stock, intended to satisfy the affirmative defense conditions of Rule 10b5-1(c) under the Exchange Act. This plan is scheduled to terminate no later than February 26, 2027.
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| Name | Rachel Marcon |
| Title | President, Doors |
| Rule 10b5-1 Arrangement Adopted | true |
| Adoption Date | February 27, 2026 |
| Expiration Date | February 26, 2027 |
| Arrangement Duration | 364 days |
| Aggregate Available | 2,500 |
BUSINESS AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies) |
3 Months Ended |
|---|---|
Mar. 31, 2026 | |
| Accounting Policies [Abstract] | |
| Accounting Pronouncements | Accounting Pronouncements New Pronouncements Adopted In July 2025, the Financial Accounting Standards Board ("FASB") issued Accounting Standard Updates (“ASU”) 2025-05, "Financial Instruments—Credit Losses (Topic 326): Measurement of Credit Losses for Accounts Receivable and Contract Assets," which provides entities with a practical expedient when estimating expected credit losses for current accounts receivable and contract assets arising from transactions accounted for under ASC 606. The guidance is effective January 1, 2026. We have adopted and determined that this guidance did not have a material effect on our Consolidated Financial Statements. New Pronouncements Issued In December 2025, the FASB issued ASU 2025-11, "Interim Reporting (Topic 270): Narrow-Scope Improvements," which improves the navigability and clarity of the interim reporting guidance. The guidance is effective January 1, 2028. We are currently assessing the impact adopting this standard will have on our Consolidated Financial Statement disclosures. We do not believe the adoption of this guidance will have a material effect on our results of operations. In December 2025, the FASB issued ASU 2025-10, "Government Grants (Topic 832): Accounting for Government Grants Received by Business Entities," which establishes recognition, measurement, and presentation guidance for government grants received by business entities. The guidance is effective January 1, 2029. We are currently assessing the impact adopting this standard will have on our Consolidated Financial Statement disclosures. We do not believe the adoption of this guidance will have a material effect on our results of operations. In November 2025, the FASB issued ASU 2025-09, "Derivatives and Hedging (Topic 815): Hedge Accounting Improvements," which enhances hedge accounting by aligning financial reporting more closely with actual economic risk management and introduces certain targeted refinements. The guidance is effective January 1, 2027. We are currently assessing the impact adopting this standard will have on our Consolidated Financial Statement disclosures. We do not believe the adoption of this guidance will have a material effect on our results of operations. In September 2025, the FASB issued ASU 2025-06, "Intangibles—Goodwill and Other—Internal-Use Software (Subtopic 350-40): Targeted Improvements to the Accounting for Internal-Use Software," which includes targeted improvements to recognition guidance for capitalizing software costs, replacing the previous stage-based model with a principles-based framework. The guidance is effective January 1, 2028. We are currently assessing the impact adopting this standard will have on our Consolidated Financial Statement disclosures. We do not believe the adoption of this guidance will have a material effect on our results of operations. In November 2024, the FASB issued ASU 2024‑03, "Income Statement—Reporting Comprehensive Income—Expense Disaggregation Disclosures (Subtopic 220‑40)," which requires enhanced expense‑category disclosures in the notes to the financial statements. In November 2024, the FASB issued ASU 2025‑01, "Income Statement—Reporting Comprehensive Income—Expense Disaggregation Disclosures (Subtopic 220-40)," which clarifies the effective date of ASU 2024‑03. The guidance is effective January 1, 2027 for the Company, with interim adoption beginning in 2028. The Company is currently assessing the impact adoption of this standard will have on its consolidated financial statement disclosures and does not believe adoption will have a material effect on its results of operations. In October 2023, the FASB issued ASU 2023-06, "Disclosure Improvements," which modifies the disclosure or presentation requirements for a variety of Topics. The effective date for each topic is contingent on future SEC rule setting. We are currently assessing the impact adopting this standard will have on our Consolidated Financial Statement disclosures. We do not believe the adoption of this guidance will have a material effect on our results of operations.
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BUSINESS AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables) |
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Mar. 31, 2026 | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
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| Property, Plant and Equipment | Property, plant and equipment consist of the following:
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DISCONTINUED OPERATIONS (Tables) |
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| Discontinued Operations and Disposal Groups [Abstract] | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| Disposal Groups, Including Discontinued Operations | The following table summarizes (Loss)/Earnings from discontinued operations attributable to Owens Corning, net of tax included within the Consolidated Statements of Earnings:
Major classes of assets and liabilities of discontinued operations include the following:
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SEGMENT INFORMATION (Tables) |
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| Segment Reporting [Abstract] | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| Reconciliation of Revenue from Segments to Consolidated | The following tables show a disaggregation of our net sales by segment and geographic region. Corporate eliminations (shown below) largely reflect intercompany sales from Insulation and Roofing. External customer sales are attributed to geographic region based upon the location from which the product is sold to the external customer.
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| Reconciliation of Assets from Segment to Consolidated | The following table summarizes total assets by segment:
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| Schedule of Property, Plant and Equipment by Geographical Areas | The following table summarizes total property, plant and equipment, net by geographic region:
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| Schedule of Additions to Property, Plant and Equipment by Segment | The following table summarizes cash paid for property, plant and equipment by segment:
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| Schedule of Earnings before Taxes | The following table summarizes EBITDA by segment:
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INVENTORIES (Tables) |
3 Months Ended | |||||||||||||||||||||||||||||||||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
Mar. 31, 2026 | ||||||||||||||||||||||||||||||||||||||||||||||
| Inventory Disclosure [Abstract] | ||||||||||||||||||||||||||||||||||||||||||||||
| Schedule of Inventory, Current | Inventories consist of the following:
|
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GOODWILL AND OTHER INTANGIBLE ASSETS (Tables) |
3 Months Ended | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
Mar. 31, 2026 | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| Goodwill and Intangible Assets Disclosure [Abstract] | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| Schedule of Goodwill | The changes in the net carrying amount of goodwill by segment are as follows:
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| Schedule of Finite-Lived Intangible Assets | Other intangible assets consist of the following:
(a) Other primarily includes emissions rights.
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| Schedule of Finite-Lived Intangible Assets, Future Amortization Expense | The estimated amortization expense for intangible assets for the next five years is as follows:
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PROPERTY, PLANT AND EQUIPMENT (Tables) |
3 Months Ended | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
Mar. 31, 2026 | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| Property, Plant and Equipment [Abstract] | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| Property, Plant and Equipment | Property, plant and equipment consist of the following:
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WARRANTIES (Tables) |
3 Months Ended | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
Mar. 31, 2026 | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| Product Warranties Disclosures [Abstract] | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| Schedule of Product Warranty Liability | The warranty liability is included in Other liabilities and Other current liabilities on the Consolidated Balance Sheets. A reconciliation of the warranty liability is as follows:
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RESTRUCTURING, ACQUISITION AND DIVESTITURE-RELATED COSTS (Tables) |
3 Months Ended | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
Mar. 31, 2026 | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| Restructuring and Related Activities [Abstract] | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| Restructuring and Related Costs | The following table presents the impact and respective location of total restructuring on the Consolidated Statements of Earnings From Continuing Operations, which are included within Corporate, Other and Eliminations:
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| Schedule of Restructuring Reserve by Type of Cost | The following tables summarize the status of the unpaid liabilities from the Company’s restructuring activities:
As of March 31, 2026, the remaining liability balance was primarily comprised of $41 million related to severance, which the Company expects to pay over the next twelve months.
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DEBT (Tables) |
3 Months Ended | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
Mar. 31, 2026 | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| Debt Disclosure [Abstract] | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| Schedule of Long-term Debt Instruments | Details of the Company’s outstanding long-term debt, as well as the fair values, are as follows:
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STOCK COMPENSATION (Tables) |
3 Months Ended | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
Mar. 31, 2026 |
Mar. 31, 2025 |
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| Share-Based Payment Arrangement [Abstract] | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| Disclosure of Share-based Compensation Expense | Stock-based compensation expense included in Marketing and administrative expenses in the accompanying Consolidated Statements of Earnings is as follows:
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| Schedule of Share-based Compensation, Restricted Stock and Restricted Stock Units Activity | The following table shows a summary of the Company’s RSU activity:
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| Schedule of Share-based Compensation Arrangement by Share-based Payment Award, Performance-Based Units, Vested and Expected to Vest | The following table shows a summary of the Company's PSU activity:
(1) Represents PSUs that are vested and undistributed.
|
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| Schedule of Share-Based Payment Award, Equity Instruments Other Than Options, Valuation Assumptions | The following table provides a summary of the assumptions for PSUs granted in 2026:
|
The following table provides a summary of the assumptions for PSUs granted in 2025:
|
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CHANGES IN ACCUMULATED OTHER COMPREHENSIVE DEFICIT (Tables) |
3 Months Ended | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
Mar. 31, 2026 | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| Accumulated Other Comprehensive Income (Loss), Net of Tax [Abstract] | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| Schedule of Accumulated Other Comprehensive Income (Loss) | The following table summarizes the changes in accumulated other comprehensive income (deficit):
(a)These AOCI components are included in the computation of total Pension and Other Postretirement cost and are recorded in Non-operating income. (b)Amounts reclassified from (loss) gain on cash flow hedges are reclassified from AOCI to income when the hedged item affects earnings and is recognized in Cost of sales or Interest expense, net depending on the hedged item. See Note 5 of the Consolidated Financial Statements within our 2025 Form 10-K.
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EARNINGS PER SHARE (Tables) |
3 Months Ended | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
Mar. 31, 2026 | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| Earnings Per Share [Abstract] | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| Schedule of Earnings Per Share, Basic and Diluted | The following table is a reconciliation of weighted-average shares for calculating basic and diluted earnings per-share:
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INCOME TAXES (Tables) |
3 Months Ended | |||||||||||||||||||||||||||||||||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
Mar. 31, 2026 | ||||||||||||||||||||||||||||||||||||||||||||||
| Income Tax Disclosure [Abstract] | ||||||||||||||||||||||||||||||||||||||||||||||
| Schedule of Effective Income Tax Rate Reconciliation | The following table provides the Income tax expense and effective tax rate for the periods indicated:
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SUPPLEMENTAL CASH FLOW INFORMATION (Tables) |
3 Months Ended | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
Mar. 31, 2026 | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| Text Block [Abstract] | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| Schedule of Cash Flow, Supplemental Disclosures | Certain cash and non-cash transactions were as follows for the periods indicated:
The following reconciles total cash, cash equivalents and restricted cash as of the dates indicated:
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BUSINESS AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details) - USD ($) $ in Millions |
1 Months Ended | 3 Months Ended | |||||
|---|---|---|---|---|---|---|---|
Dec. 31, 2022 |
Mar. 31, 2026 |
Mar. 31, 2025 |
Dec. 31, 2025 |
Dec. 31, 2024 |
May 31, 2024 |
Dec. 31, 2020 |
|
| Accounting Policies [Abstract] | |||||||
| Contract with customer, liability | $ 133 | $ 133 | $ 118 | ||||
| Contract with customer, liability, revenue recognized | 17 | $ 12 | |||||
| Product Information [Line Items] | |||||||
| Supplier Finance Programs Obligations, Current | 168 | 196 | |||||
| Confirmed invoices paid during the year | 155 | 152 | |||||
| Gain (Loss) on Derivative Instruments, Net, Pretax | 1 | ||||||
| Derivative Instrument, Unrecognized Gain Included In Accumulated OCI | 26 | ||||||
| Related part expenses | 17 | $ 25 | |||||
| Related Party | |||||||
| Product Information [Line Items] | |||||||
| Due to related party supplier | $ 6 | $ 2 | |||||
| Senior Notes Due 2034 | |||||||
| Product Information [Line Items] | |||||||
| Fixed interest, percentage rate | 5.70% | 5.70% | |||||
| Foreign Exchange Forward | Euros | |||||||
| Product Information [Line Items] | |||||||
| Notional amount | $ 142 | ||||||
| Interest Rate Lock Commitments | |||||||
| Product Information [Line Items] | |||||||
| Notional amount | $ 175 | ||||||
| Cash received upon settlement | $ 37 | ||||||
| Amortized portion part of interest expense for future issuance of debt | $ 31 | ||||||
| United States | Foreign Exchange Forward | |||||||
| Product Information [Line Items] | |||||||
| Notional amount | $ 176 | ||||||
| First Customer | Accounts Receivable | Customer Concentration Risk | |||||||
| Product Information [Line Items] | |||||||
| Concentration risk percentage | 20.00% | ||||||
| Second Customer | Accounts Receivable | Customer Concentration Risk | |||||||
| Product Information [Line Items] | |||||||
| Concentration risk percentage | 16.00% | ||||||
BUSINESS AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - OUTSTANDING OBLIGATIONS UNDER SUPPLIER FINANCE PROGRAMS (Details) - USD ($) $ in Millions |
3 Months Ended | |
|---|---|---|
Mar. 31, 2026 |
Mar. 31, 2025 |
|
| Supplier Finance Programs [Roll Forward] | ||
| Confirmed obligations outstanding at the beginning of the year | $ 196 | |
| Confirmed invoices paid during the year | 155 | $ 152 |
| Confirmed obligations outstanding at the end of the year | $ 168 | |
DISCONTINUED OPERATIONS - Narrative (Details) - Discontinued Operations, Disposed of by Sale - USD ($) $ in Millions |
3 Months Ended | |||||
|---|---|---|---|---|---|---|
Apr. 14, 2026 |
Mar. 31, 2026 |
Mar. 31, 2025 |
Dec. 31, 2025 |
Feb. 13, 2025 |
Dec. 31, 2024 |
|
| Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items] | ||||||
| Disposal Group, Including Discontinued Operation, Consideration | $ 413 | $ 436 | ||||
| Disposal Group, Including Discontinued Operation, Goodwill | 99 | $ 100 | $ 98 | |||
| Disposal Group, Including Discontinued Operation, Loss from classification as held for sale | 182 | $ 362 | ||||
| Disposal Group, Including Discontinued Operation, Provision For Loss on Discontinued Operations | (590) | $ (408) | ||||
| Disposal Group, Including Discontinued Operation, Payments to Acquire Productive Assets | $ 23 | $ 21 | ||||
| Subsequent Event | ||||||
| Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items] | ||||||
| Decrease in purchase price | $ 110 | |||||
| Additional assets transferred | 32 | |||||
| Noncash or Part Noncash Divestiture, Amount of Consideration Received | $ 225 | |||||
DISCONTINUED OPERATIONS - Net Earnings (Details) - USD ($) $ in Millions |
3 Months Ended | |
|---|---|---|
Mar. 31, 2026 |
Mar. 31, 2025 |
|
| Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items] | ||
| NET EARNINGS (LOSS) FROM DISCONTINUED OPERATIONS ATTRIBUTABLE TO OWENS CORNING, NET OF TAX | $ (143) | $ (348) |
| Discontinued Operations, Disposed of by Sale | ||
| Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items] | ||
| Disposal Group, Including Discontinued Operation, Revenue | 312 | 270 |
| Disposal Group, Including Discontinued Operation, Costs of Goods Sold | 248 | 204 |
| Disposal Group, Including Discontinued Operation, General and Administrative Expense | 20 | 17 |
| Disposal Group, Including Discontinued Operation, Loss from classification as held for sale | 182 | 362 |
| Disposal Group, Including Discontinued Operation, Other Expense (Income), Net | 6 | 2 |
| Total operating expenses | 208 | 381 |
| Disposal Group, Including Discontinued Operation, Interest Expense | 0 | 1 |
| Disposal Group, Including Discontinued Operation, Income Tax Expense (Benefit) | (1) | 32 |
| NET EARNINGS (LOSS) FROM DISCONTINUED OPERATIONS ATTRIBUTABLE TO OWENS CORNING, NET OF TAX | $ (143) | $ (348) |
DISCONTINUED OPERATIONS - Major Classes of Assets and Liabilities (Details) - USD ($) $ in Millions |
Mar. 31, 2026 |
Dec. 31, 2025 |
Dec. 31, 2024 |
|---|---|---|---|
| Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items] | |||
| Current assets of discontinued operations | $ 431 | $ 426 | |
| Non-current assets of discontinued operations | 112 | 254 | |
| Current liabilities of discontinued operations | 189 | 222 | |
| Non-current liabilities of discontinued operations | 96 | 96 | |
| Discontinued Operations, Disposed of by Sale | |||
| Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items] | |||
| Disposal Group, Including Discontinued Operation, Cash and Cash Equivalents | 13 | 54 | |
| Disposal Group, Including Discontinued Operation, Accounts, Notes and Loans Receivable, Net | 193 | 135 | |
| Disposal Group, Including Discontinued Operation, Inventory | 204 | 218 | |
| Disposal Group, Including Discontinued Operation, Other Assets, Current | 21 | 19 | |
| Current assets of discontinued operations | 431 | 426 | |
| Disposal Group, Including Discontinued Operation, Property, Plant and Equipment | 498 | 454 | |
| Disposal Group, Including Discontinued Operation, Goodwill | 99 | 100 | $ 98 |
| Disposal Group, Including Discontinued Operation, Deferred Tax Assets, Deferred Income | 0 | 2 | |
| Disposal Group, Including Discontinued Operation, Provision For Loss on Discontinued Operations | (590) | (408) | |
| Disposal Group, Including Discontinued Operation, Other Assets, Noncurrent | 105 | 106 | |
| Non-current assets of discontinued operations | 112 | 254 | |
| Disposal Group, Including Discontinued Operation, Accounts Payable | 106 | 130 | |
| Disposal Group, Including Discontinued Operation, Other Liabilities, Current | 83 | 92 | |
| Current liabilities of discontinued operations | 189 | 222 | |
| Disposal Group, Including Discontinued Operation, Other Liabilities | 96 | 96 | |
| Non-current liabilities of discontinued operations | $ 96 | $ 96 |
SEGMENT INFORMATION - Narrative (Details) $ in Millions |
3 Months Ended | |
|---|---|---|
|
Mar. 31, 2026
USD ($)
segment
|
Mar. 31, 2025
USD ($)
|
|
| Segment Reporting [Abstract] | ||
| Number of reportable segments | segment | 3 | |
| NET SALES | $ | $ 2,265 | $ 2,530 |
SEGMENT INFORMATION - Net Sales by Reportable Segments (Details) - USD ($) $ in Millions |
3 Months Ended | |
|---|---|---|
Mar. 31, 2026 |
Mar. 31, 2025 |
|
| Disaggregation of Revenue [Line Items] | ||
| Net sales | $ 2,265 | $ 2,530 |
| Operating Segments | ||
| Disaggregation of Revenue [Line Items] | ||
| Net sales | 2,302 | 2,569 |
| Intersegment Eliminations | ||
| Disaggregation of Revenue [Line Items] | ||
| Net sales | (37) | (39) |
| Europe | ||
| Disaggregation of Revenue [Line Items] | ||
| Net sales | 295 | 268 |
| Europe | Operating Segments | ||
| Disaggregation of Revenue [Line Items] | ||
| Net sales | 296 | 270 |
| Europe | Intersegment Eliminations | ||
| Disaggregation of Revenue [Line Items] | ||
| Net sales | (1) | (2) |
| Asia Pacific | ||
| Disaggregation of Revenue [Line Items] | ||
| Net sales | 2 | 29 |
| Asia Pacific | Operating Segments | ||
| Disaggregation of Revenue [Line Items] | ||
| Net sales | 2 | 29 |
| Asia Pacific | Intersegment Eliminations | ||
| Disaggregation of Revenue [Line Items] | ||
| Net sales | 0 | 0 |
| Rest of World | ||
| Disaggregation of Revenue [Line Items] | ||
| Net sales | 7 | 9 |
| Rest of World | Operating Segments | ||
| Disaggregation of Revenue [Line Items] | ||
| Net sales | 7 | 9 |
| Rest of World | Intersegment Eliminations | ||
| Disaggregation of Revenue [Line Items] | ||
| Net sales | 0 | 0 |
| North America | ||
| Disaggregation of Revenue [Line Items] | ||
| Net sales | 1,961 | 2,224 |
| North America | Operating Segments | ||
| Disaggregation of Revenue [Line Items] | ||
| Net sales | 1,997 | 2,261 |
| North America | Intersegment Eliminations | ||
| Disaggregation of Revenue [Line Items] | ||
| Net sales | (36) | (37) |
| Insulation | Operating Segments | ||
| Disaggregation of Revenue [Line Items] | ||
| Net sales | 867 | 909 |
| Insulation | Europe | Operating Segments | ||
| Disaggregation of Revenue [Line Items] | ||
| Net sales | 185 | 166 |
| Insulation | Asia Pacific | Operating Segments | ||
| Disaggregation of Revenue [Line Items] | ||
| Net sales | 0 | 25 |
| Insulation | Rest of World | Operating Segments | ||
| Disaggregation of Revenue [Line Items] | ||
| Net sales | 4 | 4 |
| Insulation | North America | Operating Segments | ||
| Disaggregation of Revenue [Line Items] | ||
| Net sales | 678 | 714 |
| Roofing | Operating Segments | ||
| Disaggregation of Revenue [Line Items] | ||
| Net sales | 960 | 1,120 |
| Roofing | Europe | Operating Segments | ||
| Disaggregation of Revenue [Line Items] | ||
| Net sales | 52 | 48 |
| Roofing | Asia Pacific | Operating Segments | ||
| Disaggregation of Revenue [Line Items] | ||
| Net sales | 2 | 4 |
| Roofing | Rest of World | Operating Segments | ||
| Disaggregation of Revenue [Line Items] | ||
| Net sales | 0 | 0 |
| Roofing | North America | Operating Segments | ||
| Disaggregation of Revenue [Line Items] | ||
| Net sales | 906 | 1,068 |
| Doors | Operating Segments | ||
| Disaggregation of Revenue [Line Items] | ||
| Net sales | 475 | 540 |
| Doors | Europe | Operating Segments | ||
| Disaggregation of Revenue [Line Items] | ||
| Net sales | 59 | 56 |
| Doors | Asia Pacific | Operating Segments | ||
| Disaggregation of Revenue [Line Items] | ||
| Net sales | 0 | 0 |
| Doors | Rest of World | Operating Segments | ||
| Disaggregation of Revenue [Line Items] | ||
| Net sales | 3 | 5 |
| Doors | North America | Operating Segments | ||
| Disaggregation of Revenue [Line Items] | ||
| Net sales | 413 | 479 |
| Residential | North America | ||
| Disaggregation of Revenue [Line Items] | ||
| Net sales | 1,528 | 1,794 |
| Residential | North America | Operating Segments | ||
| Disaggregation of Revenue [Line Items] | ||
| Net sales | 1,562 | 1,829 |
| Residential | North America | Intersegment Eliminations | ||
| Disaggregation of Revenue [Line Items] | ||
| Net sales | (34) | (35) |
| Residential | Insulation | North America | Operating Segments | ||
| Disaggregation of Revenue [Line Items] | ||
| Net sales | 346 | 382 |
| Residential | Roofing | North America | Operating Segments | ||
| Disaggregation of Revenue [Line Items] | ||
| Net sales | 803 | 968 |
| Residential | Doors | North America | Operating Segments | ||
| Disaggregation of Revenue [Line Items] | ||
| Net sales | 413 | 479 |
| Commercial and Industrial Sector | North America | ||
| Disaggregation of Revenue [Line Items] | ||
| Net sales | 433 | 430 |
| Commercial and Industrial Sector | North America | Operating Segments | ||
| Disaggregation of Revenue [Line Items] | ||
| Net sales | 435 | 432 |
| Commercial and Industrial Sector | North America | Intersegment Eliminations | ||
| Disaggregation of Revenue [Line Items] | ||
| Net sales | (2) | (2) |
| Commercial and Industrial Sector | Insulation | North America | Operating Segments | ||
| Disaggregation of Revenue [Line Items] | ||
| Net sales | 332 | 332 |
| Commercial and Industrial Sector | Roofing | North America | Operating Segments | ||
| Disaggregation of Revenue [Line Items] | ||
| Net sales | 103 | 100 |
| Commercial and Industrial Sector | Doors | North America | Operating Segments | ||
| Disaggregation of Revenue [Line Items] | ||
| Net sales | $ 0 | $ 0 |
SEGMENT INFORMATION - EBIT by Segment (Details) - USD ($) $ in Millions |
3 Months Ended | |
|---|---|---|
Mar. 31, 2026 |
Mar. 31, 2025 |
|
| Segment Reporting Information [Line Items] | ||
| Earnings Before Interest, Taxes, Depreciation and Amortization | $ 120 | $ 407 |
| Restructuring cost | (43) | (3) |
| Gains On Sale Of Certain Precious Metals | 12 | 9 |
| Impairment Loss, Joint Venture | (7) | 0 |
| Inventory Recall Expense | (32) | (1) |
| Gain (Loss) on Disposition of Business | 4 | (2) |
| General Corporate Expense | (63) | (60) |
| Cost, Depreciation and Amortization | (174) | (159) |
| Interest expense, net | (66) | (64) |
| Income (Loss) from Continuing Operations before Income Taxes, Noncontrolling Interest | 54 | 343 |
| Acquisition-Related Costs, Integration | ||
| Segment Reporting Information [Line Items] | ||
| Acquisition related costs | (9) | (2) |
| Operating Segments | Roofing | ||
| Segment Reporting Information [Line Items] | ||
| Earnings Before Interest, Taxes, Depreciation and Amortization | 231 | 332 |
| Operating Segments | Insulation | ||
| Segment Reporting Information [Line Items] | ||
| Earnings Before Interest, Taxes, Depreciation and Amortization | 167 | 225 |
| Operating Segments | Doors | ||
| Segment Reporting Information [Line Items] | ||
| Earnings Before Interest, Taxes, Depreciation and Amortization | 34 | 68 |
| Operating Segments | Total Segments | ||
| Segment Reporting Information [Line Items] | ||
| Earnings Before Interest, Taxes, Depreciation and Amortization | 432 | 625 |
| Intersegment Eliminations | ||
| Segment Reporting Information [Line Items] | ||
| Earnings Before Interest, Taxes, Depreciation and Amortization | $ (138) | $ (59) |
SEGMENT INFORMATION - Total Assets and Property, Plant and Equipment by Geographic Region (Details) - USD ($) $ in Millions |
Mar. 31, 2026 |
Dec. 31, 2025 |
|---|---|---|
| Segment Reporting Information [Line Items] | ||
| Total Assets | $ 13,091 | $ 12,980 |
| Deferred Income Tax Assets, Net | 13 | 10 |
| Property, plant and equipment, net | 4,121 | 4,170 |
| Continuing Operations | ||
| Segment Reporting Information [Line Items] | ||
| Total Assets | 12,548 | 12,300 |
| Deferred Income Tax Assets, Net | 13 | 10 |
| Investments in and Advance to Affiliates, Subsidiaries, Associates, and Joint Ventures | 62 | 62 |
| Corporate property, plant and equipment, net | 803 | 878 |
| Property, plant and equipment, net | 4,121 | 4,170 |
| Cash Equivalents, at Carrying Value | 272 | 345 |
| Insulation | Operating Segments | Continuing Operations | ||
| Segment Reporting Information [Line Items] | ||
| Total Assets | 4,606 | 4,548 |
| Roofing | Operating Segments | Continuing Operations | ||
| Segment Reporting Information [Line Items] | ||
| Total Assets | 3,614 | 3,223 |
| Total Segments | Operating Segments | Continuing Operations | ||
| Segment Reporting Information [Line Items] | ||
| Total Assets | 11,398 | 11,005 |
| Doors | Operating Segments | Continuing Operations | ||
| Segment Reporting Information [Line Items] | ||
| Total Assets | 3,178 | 3,234 |
| Europe | Continuing Operations | ||
| Segment Reporting Information [Line Items] | ||
| Property, plant and equipment, net | 634 | 646 |
| Asia Pacific | ||
| Segment Reporting Information [Line Items] | ||
| Property, plant and equipment, net | 63 | |
| Asia Pacific | Continuing Operations | ||
| Segment Reporting Information [Line Items] | ||
| Property, plant and equipment, net | 61 | |
| Other Geographical | Continuing Operations | ||
| Segment Reporting Information [Line Items] | ||
| Property, plant and equipment, net | 39 | 40 |
| North America | Continuing Operations | ||
| Segment Reporting Information [Line Items] | ||
| Property, plant and equipment, net | $ 3,387 | $ 3,421 |
SEGMENT INFORMATION - Additions to Property, Plant and Equipment (Details) - USD ($) $ in Millions |
3 Months Ended | |
|---|---|---|
Mar. 31, 2026 |
Mar. 31, 2025 |
|
| Segment Reporting Information [Line Items] | ||
| Property, plant and equipment, additions | $ 210 | $ 182 |
| Segment Reporting, Reconciling Item, Corporate Nonsegment | ||
| Segment Reporting Information [Line Items] | ||
| Property, plant and equipment, additions | 21 | 21 |
| Insulation | Operating Segments | ||
| Segment Reporting Information [Line Items] | ||
| Property, plant and equipment, additions | 102 | 81 |
| Roofing | Operating Segments | ||
| Segment Reporting Information [Line Items] | ||
| Property, plant and equipment, additions | 69 | 62 |
| Total Segments | Operating Segments | ||
| Segment Reporting Information [Line Items] | ||
| Property, plant and equipment, additions | 189 | 161 |
| Doors | Operating Segments | ||
| Segment Reporting Information [Line Items] | ||
| Property, plant and equipment, additions | $ 18 | $ 18 |
INVENTORIES (Details) - USD ($) $ in Millions |
Mar. 31, 2026 |
Dec. 31, 2025 |
|---|---|---|
| Inventory Disclosure [Abstract] | ||
| Finished goods | $ 848 | $ 824 |
| Materials and supplies | 644 | 648 |
| Total inventories | $ 1,492 | $ 1,472 |
GOODWILL AND OTHER INTANGIBLE ASSETS - Narrative (Details) $ in Millions |
3 Months Ended | ||
|---|---|---|---|
|
Mar. 31, 2026
USD ($)
intangible_asset
|
Mar. 31, 2025
USD ($)
|
Dec. 31, 2025
USD ($)
|
|
| Schedule of Intangible Assets by Major Class [Line Items] | |||
| Intangible assets, net | $ 2,498 | $ 2,535 | |
| Amortization of intangible assets | 34 | $ 38 | |
| Finite-Lived Intangible Asset, Expected Amortization, Remainder of Fiscal Year | $ 100 | ||
| Maximum | |||
| Schedule of Intangible Assets by Major Class [Line Items] | |||
| Weighted average useful life | 25 years | ||
| Doors Trade Name | |||
| Schedule of Intangible Assets by Major Class [Line Items] | |||
| Intangible assets, net | $ 156 | ||
| Doors | |||
| Schedule of Intangible Assets by Major Class [Line Items] | |||
| Number of intangible assets at increased risk of impairment | intangible_asset | 1 | ||
GOODWILL AND OTHER INTANGIBLE ASSETS - ROLLFORWARD (Details) - USD ($) $ in Millions |
3 Months Ended | |
|---|---|---|
Mar. 31, 2026 |
Dec. 31, 2025 |
|
| Gross Goodwill [Roll Forward] | ||
| Goodwill, gross, beginning balance | $ 3,796 | |
| Divestiture | (7) | |
| Foreign currency translation | 16 | |
| Goodwill, gross, ending balance | 3,773 | |
| Accumulated Impairment Loss [Roll Forward] | ||
| Goodwill, Impaired, Accumulated Impairment Loss | 2,117 | |
| Foreign currency translation | 8 | |
| Goodwill, Impaired, Accumulated Impairment Loss | 2,109 | |
| Goodwill, net | 1,664 | $ 1,679 |
| Roofing | ||
| Gross Goodwill [Roll Forward] | ||
| Goodwill, gross, beginning balance | 661 | |
| Divestiture | 0 | |
| Foreign currency translation | 1 | |
| Goodwill, gross, ending balance | 660 | |
| Accumulated Impairment Loss [Roll Forward] | ||
| Goodwill, Impaired, Accumulated Impairment Loss | 0 | |
| Foreign currency translation | 0 | |
| Goodwill, Impaired, Accumulated Impairment Loss | 0 | |
| Goodwill, net | 660 | |
| Doors | ||
| Gross Goodwill [Roll Forward] | ||
| Goodwill, gross, beginning balance | 1,515 | |
| Divestiture | (7) | |
| Foreign currency translation | 3 | |
| Goodwill, gross, ending balance | 1,505 | |
| Accumulated Impairment Loss [Roll Forward] | ||
| Goodwill, Impaired, Accumulated Impairment Loss | 1,135 | |
| Foreign currency translation | 0 | |
| Goodwill, Impaired, Accumulated Impairment Loss | 1,135 | |
| Goodwill, net | 370 | |
| Insulation | ||
| Gross Goodwill [Roll Forward] | ||
| Goodwill, gross, beginning balance | 1,620 | |
| Divestiture | 0 | |
| Foreign currency translation | 12 | |
| Goodwill, gross, ending balance | 1,608 | |
| Accumulated Impairment Loss [Roll Forward] | ||
| Goodwill, Impaired, Accumulated Impairment Loss | 982 | |
| Foreign currency translation | 8 | |
| Goodwill, Impaired, Accumulated Impairment Loss | 974 | |
| Goodwill, net | $ 634 |
GOODWILL AND OTHER INTANGIBLE ASSETS (Details) - USD ($) $ in Millions |
Mar. 31, 2026 |
Dec. 31, 2025 |
|---|---|---|
| Intangible Assets [Line Items] | ||
| Accumulated Amortization | $ (711) | $ (681) |
| Intangible Assets, Gross (Excluding Goodwill) | 3,209 | 3,216 |
| Intangible assets, net | 2,498 | 2,535 |
| Customer Relationships | ||
| Intangible Assets [Line Items] | ||
| Gross Carrying Amount | 1,544 | 1,551 |
| Accumulated Amortization | (453) | (431) |
| Net Carrying Amount | 1,091 | 1,120 |
| Technology | ||
| Intangible Assets [Line Items] | ||
| Gross Carrying Amount | 381 | 382 |
| Accumulated Amortization | (249) | (241) |
| Net Carrying Amount | 132 | 141 |
| Trademarks | ||
| Intangible Assets [Line Items] | ||
| Gross Carrying Amount | 30 | 31 |
| Accumulated Amortization | (7) | (7) |
| Net Carrying Amount | 23 | 24 |
| Other | ||
| Intangible Assets [Line Items] | ||
| Gross Carrying Amount | 59 | 55 |
| Accumulated Amortization | (2) | (2) |
| Net Carrying Amount | 57 | 53 |
| Trademarks and Trade Names | ||
| Intangible Assets [Line Items] | ||
| Indefinite-Lived Intangible Assets (Excluding Goodwill) | $ 1,195 | $ 1,197 |
GOODWILL AND OTHER INTANGIBLE ASSETS - INTANGIBLE ASSETS (Details) - USD ($) $ in Millions |
Mar. 31, 2026 |
Dec. 31, 2025 |
|---|---|---|
| Schedule of Intangible Assets by Major Class [Line Items] | ||
| Intangible assets, net | $ 2,498 | $ 2,535 |
GOODWILL AND OTHER INTANGIBLE ASSETS - ESTIMATED AMORTIZATION EXPENSE (Details) $ in Millions |
Mar. 31, 2026
USD ($)
|
|---|---|
| Goodwill and Intangible Assets Disclosure [Abstract] | |
| 2027 | $ 126 |
| 2028 | 125 |
| 2029 | 110 |
| 2030 | 102 |
| 2031 | $ 101 |
PROPERTY, PLANT AND EQUIPMENT (Details) - USD ($) $ in Millions |
3 Months Ended | ||
|---|---|---|---|
Mar. 31, 2026 |
Mar. 31, 2025 |
Dec. 31, 2025 |
|
| Property Plant And Equipment [Line Items] | |||
| Property, plant, and equipment, gross | $ 7,637 | $ 7,609 | |
| Accumulated depreciation | (3,516) | (3,439) | |
| Property, plant and equipment, net | $ 4,121 | $ 4,170 | |
| Precious metals percentage | 3.00% | 4.00% | |
| Gains On Sale Of Certain Precious Metals | $ 12 | $ 9 | |
| Other Nonoperating Income (Expense) | |||
| Property Plant And Equipment [Line Items] | |||
| Gains On Exchange Of Certain Precious Metals | 10 | 0 | |
| Discontinued Operations, Disposed of by Sale | |||
| Property Plant And Equipment [Line Items] | |||
| Gains On Sale Of Certain Precious Metals | 2 | $ 9 | |
| Land | |||
| Property Plant And Equipment [Line Items] | |||
| Property, plant, and equipment, gross | 183 | $ 185 | |
| Buildings and Leasehold Improvements | |||
| Property Plant And Equipment [Line Items] | |||
| Property, plant, and equipment, gross | 1,452 | 1,418 | |
| Machinery and Equipment | |||
| Property Plant And Equipment [Line Items] | |||
| Property, plant, and equipment, gross | 5,497 | 5,471 | |
| Construction in Progress | |||
| Property Plant And Equipment [Line Items] | |||
| Property, plant, and equipment, gross | $ 505 | $ 535 | |
DIVESTITURES (Details) $ in Millions |
3 Months Ended | |||
|---|---|---|---|---|
|
Feb. 24, 2026
USD ($)
|
Nov. 04, 2024
USD ($)
manufacturing_facility
|
Mar. 31, 2026
USD ($)
|
Mar. 31, 2025
USD ($)
|
|
| Business Divestitures [Line Items] | ||||
| Gain (Loss) on Disposition of Business | $ 4 | $ (2) | ||
| Distribution Business | ||||
| Business Divestitures [Line Items] | ||||
| Business Sale, Revenue Reported For Business Sold For Last Annual Period | $ 70 | |||
| Disposal Group, Including Discontinued Operation, Consideration | $ 40 | |||
| Gain (Loss) on Disposition of Business | $ 4 | |||
| Building Materials Business | ||||
| Business Divestitures [Line Items] | ||||
| Business Sale, Revenue Reported For Business Sold For Last Annual Period | $ 130 | |||
| Building Materials Business | CHINA | ||||
| Business Divestitures [Line Items] | ||||
| Number Of Manufacturing Facilities | manufacturing_facility | 6 | |||
WARRANTIES (Details) - USD ($) $ in Millions |
3 Months Ended | |
|---|---|---|
Mar. 31, 2026 |
Mar. 31, 2025 |
|
| Movement In Standard And Extended Product Warranty Increase Decrease [Roll Forward] | ||
| Product warranty accrual, beginning balance | $ 91 | $ 99 |
| Amounts accrued for current year | 6 | 6 |
| Settlements/adjustments of warranty claims | (10) | (6) |
| Product warranty accrual, ending balance | $ 87 | $ 99 |
RESTRUCTURING, ACQUISITION AND DIVESTITURE-RELATED COSTS (Details) - USD ($) $ in Millions |
1 Months Ended | 3 Months Ended | ||||
|---|---|---|---|---|---|---|
Sep. 30, 2025 |
Mar. 31, 2026 |
Mar. 31, 2025 |
Dec. 31, 2025 |
Jun. 30, 2025 |
Mar. 31, 2023 |
|
| Restructuring Cost and Reserve [Line Items] | ||||||
| Restructuring costs | $ 46 | $ 3 | ||||
| Restructuring Reserve Roll Forward | ||||||
| Restructuring Costs | 46 | 3 | ||||
| Acquisition-Related Restructuring | ||||||
| Restructuring Cost and Reserve [Line Items] | ||||||
| Restructuring costs | 13 | 4 | ||||
| Restructuring Reserve Roll Forward | ||||||
| Beginning Balance | 11 | 3 | ||||
| Restructuring Costs | 13 | 4 | ||||
| Payments | (7) | (4) | ||||
| Accelerated depreciation and other non-cash items | (12) | 0 | ||||
| Ending Balance | 5 | 3 | ||||
| Cumulative charges incurred | 122 | 59 | ||||
| Acquisition-related Restructuring | ||||||
| Restructuring Cost and Reserve [Line Items] | ||||||
| Restructuring costs | 0 | 0 | ||||
| Restructuring Reserve Roll Forward | ||||||
| Beginning Balance | 10 | 14 | ||||
| Restructuring Costs | 0 | 0 | ||||
| Payments | (4) | (1) | ||||
| Accelerated depreciation and other non-cash items | 0 | 0 | ||||
| Ending Balance | 6 | 13 | ||||
| Cumulative charges incurred | 40 | 33 | ||||
| European Operating Structure Optimization | ||||||
| Restructuring Cost and Reserve [Line Items] | ||||||
| Restructuring costs | 0 | (1) | ||||
| Expected cost | $ 20 | |||||
| Severance Costs | 1 | |||||
| Restructuring Reserve Roll Forward | ||||||
| Beginning Balance | 0 | 5 | ||||
| Restructuring Costs | 0 | (1) | ||||
| Payments | 0 | (1) | ||||
| Accelerated depreciation and other non-cash items | 0 | (1) | ||||
| Ending Balance | 0 | 2 | ||||
| Cumulative charges incurred | 12 | 14 | ||||
| Building Materials Business Exit | ||||||
| Restructuring Cost and Reserve [Line Items] | ||||||
| Restructuring costs | 0 | 0 | ||||
| Restructuring Reserve Roll Forward | ||||||
| Beginning Balance | 0 | 6 | ||||
| Restructuring Costs | 0 | 0 | ||||
| Payments | 0 | 0 | ||||
| Accelerated depreciation and other non-cash items | 0 | 0 | ||||
| Ending Balance | 0 | 6 | ||||
| Cumulative charges incurred | 4 | 6 | ||||
| Roofing Integration Restructuring | ||||||
| Restructuring Cost and Reserve [Line Items] | ||||||
| Restructuring costs | 1 | |||||
| Restructuring Reserve Roll Forward | ||||||
| Beginning Balance | 1 | |||||
| Restructuring Costs | 1 | |||||
| Payments | (1) | |||||
| Accelerated depreciation and other non-cash items | (1) | |||||
| Ending Balance | 0 | |||||
| Cumulative charges incurred | 9 | |||||
| Global Corporate Restructuring | ||||||
| Restructuring Cost and Reserve [Line Items] | ||||||
| Restructuring costs | 32 | |||||
| Restructuring Reserve Roll Forward | ||||||
| Beginning Balance | 0 | |||||
| Restructuring Costs | 32 | |||||
| Payments | (2) | |||||
| Accelerated depreciation and other non-cash items | 0 | |||||
| Ending Balance | 30 | |||||
| Cumulative charges incurred | 32 | |||||
| Severance | ||||||
| Restructuring Cost and Reserve [Line Items] | ||||||
| Restructuring Charges | (32) | (2) | ||||
| Restructuring Reserve Roll Forward | ||||||
| Ending Balance | 41 | |||||
| Severance | Global Corporate Restructuring | ||||||
| Restructuring Cost and Reserve [Line Items] | ||||||
| Restructuring costs | 32 | |||||
| Restructuring Reserve Roll Forward | ||||||
| Restructuring Costs | 32 | |||||
| Employee Severance And Other Exit Costs | Acquisition-related Restructuring | Minimum | ||||||
| Restructuring Cost and Reserve [Line Items] | ||||||
| Expected cost | 20 | |||||
| Employee Severance And Other Exit Costs | Acquisition-related Restructuring | Maximum | ||||||
| Restructuring Cost and Reserve [Line Items] | ||||||
| Expected cost | 30 | |||||
| Employee Severance And Other Exit Costs | Building Materials Business Exit | ||||||
| Restructuring Cost and Reserve [Line Items] | ||||||
| Expected cost | 15 | |||||
| Employee Severance And Other Exit Costs | Acquisition-Related Restructuring, Prineville | ||||||
| Restructuring Cost and Reserve [Line Items] | ||||||
| Expected cost | $ 12 | |||||
| Employee Severance And Other Exit Costs | Acquisition-Related Restructuring, Greenville | ||||||
| Restructuring Cost and Reserve [Line Items] | ||||||
| Expected cost | $ 7 | |||||
| Employee Severance And Other Exit Costs | Acquisition-Related Restructuring, Aldergrove | ||||||
| Restructuring Cost and Reserve [Line Items] | ||||||
| Expected cost | $ 22 | |||||
| Employee Severance And Other Exit Costs | Acquisition-Related Restructuring, Mesquite | ||||||
| Restructuring Cost and Reserve [Line Items] | ||||||
| Expected cost | 2 | |||||
| Employee Severance And Other Exit Costs | Global Corporate Restructuring | ||||||
| Restructuring Cost and Reserve [Line Items] | ||||||
| Expected cost | 58 | |||||
| Accelerated depreciation | ||||||
| Restructuring Cost and Reserve [Line Items] | ||||||
| Restructuring Charges | (3) | 0 | ||||
| Accelerated depreciation | Acquisition-related Restructuring | Minimum | ||||||
| Restructuring Cost and Reserve [Line Items] | ||||||
| Expected cost | 15 | |||||
| Accelerated depreciation | Acquisition-related Restructuring | Maximum | ||||||
| Restructuring Cost and Reserve [Line Items] | ||||||
| Expected cost | 20 | |||||
| Accelerated depreciation | Acquisition-Related Restructuring, Greenville | ||||||
| Restructuring Cost and Reserve [Line Items] | ||||||
| Expected cost | 10 | |||||
| Accelerated depreciation | Acquisition-Related Restructuring, Aldergrove | ||||||
| Restructuring Cost and Reserve [Line Items] | ||||||
| Expected cost | 7 | |||||
| Accelerated depreciation | Acquisition-Related Restructuring, Mesquite | ||||||
| Restructuring Cost and Reserve [Line Items] | ||||||
| Expected cost | $ 7 | |||||
| Additional Exit Costs | Cost of sales | ||||||
| Restructuring Cost and Reserve [Line Items] | ||||||
| Restructuring Charges | (5) | 0 | ||||
| Additional Exit Costs | Other Expense [Member] | ||||||
| Restructuring Cost and Reserve [Line Items] | ||||||
| Restructuring Charges | $ (6) | $ (1) | ||||
| Accelerated Depreciation, Asset Write-Offs, And Other Exit Costs | Roofing Integration Restructuring | ||||||
| Restructuring Cost and Reserve [Line Items] | ||||||
| Restructuring costs | 22 | |||||
| Restructuring Reserve Roll Forward | ||||||
| Restructuring Costs | $ 22 | |||||
| Accelerated Depreciation And Inventory Write-Offs | Acquisition-Related Restructuring, Prineville | ||||||
| Restructuring Cost and Reserve [Line Items] | ||||||
| Expected cost | $ 30 | |||||
DEBT - SCHEDULE OF DEBT (Details) - USD ($) $ in Millions |
Mar. 31, 2026 |
Dec. 31, 2025 |
May 31, 2024 |
|---|---|---|---|
| Debt Instrument [Line Items] | |||
| Long-term debt | $ 5,124 | $ 5,122 | |
| Less – current portion | 38 | 36 | |
| Long-term debt, net of current portion | $ 4,686 | $ 4,687 | |
| Notes payable, fair value | 100.00% | 100.00% | |
| Less – current portion of senior notes | $ 400 | $ 399 | |
| Senior Notes, Fair Value Disclosure, Par Value | 100.00% | 100.00% | |
| Less – current portion of senior notes | $ 400 | $ 399 | |
| Senior Notes, Fair Value Disclosure, Par Value | 100.00% | 100.00% | |
| 3.400% senior notes, net of discount and financing fees, due 2026 | |||
| Debt Instrument [Line Items] | |||
| Long-term debt | $ 400 | $ 399 | |
| Notes payable, fair value | 100.00% | 100.00% | |
| Fixed interest, percentage rate | 3.40% | ||
| 3.950% senior notes, net of discount and financing fees, due 2029 | |||
| Debt Instrument [Line Items] | |||
| Long-term debt | $ 448 | $ 448 | |
| Notes payable, fair value | 98.00% | 99.00% | |
| Fixed interest, percentage rate | 3.95% | ||
| 7.000% senior notes, net of discount and financing fees, due 2036 | |||
| Debt Instrument [Line Items] | |||
| Long-term debt | $ 369 | $ 369 | |
| Notes payable, fair value | 112.00% | 114.00% | |
| Fixed interest, percentage rate | 7.00% | ||
| 4.300% senior notes, net of discount and financing fees, due 2047 | |||
| Debt Instrument [Line Items] | |||
| Long-term debt | $ 590 | $ 590 | |
| Notes payable, fair value | 79.00% | 82.00% | |
| Fixed interest, percentage rate | 4.30% | ||
| 4.400% senior notes, net of discount and financing fees, due 2048 | |||
| Debt Instrument [Line Items] | |||
| Long-term debt | $ 391 | $ 391 | |
| Notes payable, fair value | 80.00% | 82.00% | |
| Fixed interest, percentage rate | 4.40% | ||
| Various finance leases, due through 2036 | |||
| Debt Instrument [Line Items] | |||
| Long-term debt | $ 308 | $ 309 | |
| Notes payable, fair value | 100.00% | 100.00% | |
| Senior Notes Due 2027 | |||
| Debt Instrument [Line Items] | |||
| Long-term debt | $ 498 | $ 498 | |
| Notes payable, fair value | 101.00% | 102.00% | |
| Fixed interest, percentage rate | 5.50% | 5.50% | |
| Senior Notes 1 At 3.500%, Due 2030 | |||
| Debt Instrument [Line Items] | |||
| Long-term debt | $ 2 | $ 2 | |
| Notes payable, fair value | 90.00% | 100.00% | |
| Fixed interest, percentage rate | 3.50% | ||
| Senior Notes 2 At 3.500%, Due 2030 | |||
| Debt Instrument [Line Items] | |||
| Long-term debt | $ 345 | $ 343 | |
| Notes payable, fair value | 96.00% | 97.00% | |
| Fixed interest, percentage rate | 3.50% | ||
| Senior Notes At 3.875%, Due 2030 | |||
| Debt Instrument [Line Items] | |||
| Long-term debt | $ 299 | $ 299 | |
| Notes payable, fair value | 97.00% | 98.00% | |
| Fixed interest, percentage rate | 3.875% | ||
| Senior Notes Due 2034 | |||
| Debt Instrument [Line Items] | |||
| Long-term debt | $ 791 | $ 791 | |
| Notes payable, fair value | 103.00% | 105.00% | |
| Fixed interest, percentage rate | 5.70% | 5.70% | |
| Senior Notes Due 2054 | |||
| Debt Instrument [Line Items] | |||
| Long-term debt | $ 683 | $ 683 | |
| Notes payable, fair value | 99.00% | 102.00% | |
| Fixed interest, percentage rate | 5.95% | 5.95% |
DEBT (Details) - USD ($) $ in Millions |
3 Months Ended | ||||||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
Mar. 01, 2025 |
Feb. 01, 2025 |
May 16, 2024 |
Aug. 12, 2019 |
Jun. 26, 2017 |
Aug. 08, 2016 |
Mar. 31, 2018 |
Mar. 31, 2026 |
Dec. 31, 2025 |
Mar. 05, 2025 |
Mar. 04, 2025 |
May 31, 2024 |
May 22, 2024 |
May 13, 2024 |
May 01, 2024 |
Apr. 15, 2024 |
May 12, 2020 |
Jan. 25, 2018 |
Oct. 31, 2006 |
|
| Short-term Debt [Abstract] | |||||||||||||||||||
| Short-term debt | $ 383 | $ 50 | |||||||||||||||||
| Long-term debt | $ 5,124 | $ 5,122 | |||||||||||||||||
| Notes payable, fair value | 100.00% | 100.00% | |||||||||||||||||
| Notes Payable, Fair Value Disclosure, Par Value | (100.00%) | (100.00%) | |||||||||||||||||
| 3.875% senior notes, net of discount and financing fees, due 2030 | |||||||||||||||||||
| Long-Term Debt [Line Items] | |||||||||||||||||||
| Face amount | $ 300 | ||||||||||||||||||
| 3.950% senior notes, net of discount and financing fees, due 2029 | |||||||||||||||||||
| Long-Term Debt [Line Items] | |||||||||||||||||||
| Fixed interest, percentage rate | 3.95% | ||||||||||||||||||
| Face amount | $ 450 | ||||||||||||||||||
| Short-term Debt [Abstract] | |||||||||||||||||||
| Long-term debt | $ 448 | $ 448 | |||||||||||||||||
| Notes payable, fair value | 98.00% | 99.00% | |||||||||||||||||
| Notes Payable, Fair Value Disclosure, Par Value | (98.00%) | (99.00%) | |||||||||||||||||
| 7.000% senior notes, net of discount and financing fees, due 2036 | |||||||||||||||||||
| Long-Term Debt [Line Items] | |||||||||||||||||||
| Fixed interest, percentage rate | 7.00% | ||||||||||||||||||
| Face amount | $ 550 | ||||||||||||||||||
| Repayments | 34 | $ 140 | |||||||||||||||||
| Short-term Debt [Abstract] | |||||||||||||||||||
| Long-term debt | $ 369 | $ 369 | |||||||||||||||||
| Notes payable, fair value | 112.00% | 114.00% | |||||||||||||||||
| Notes Payable, Fair Value Disclosure, Par Value | (112.00%) | (114.00%) | |||||||||||||||||
| 4.400% senior notes, net of discount and financing fees, due 2048 | |||||||||||||||||||
| Long-Term Debt [Line Items] | |||||||||||||||||||
| Fixed interest, percentage rate | 4.40% | ||||||||||||||||||
| Face amount | $ 400 | ||||||||||||||||||
| Short-term Debt [Abstract] | |||||||||||||||||||
| Long-term debt | $ 391 | $ 391 | |||||||||||||||||
| Notes payable, fair value | 80.00% | 82.00% | |||||||||||||||||
| Notes Payable, Fair Value Disclosure, Par Value | (80.00%) | (82.00%) | |||||||||||||||||
| 4.300% senior notes, net of discount and financing fees, due 2047 | |||||||||||||||||||
| Long-Term Debt [Line Items] | |||||||||||||||||||
| Fixed interest, percentage rate | 4.30% | ||||||||||||||||||
| Face amount | 600 | ||||||||||||||||||
| Short-term Debt [Abstract] | |||||||||||||||||||
| Long-term debt | $ 590 | $ 590 | |||||||||||||||||
| Notes payable, fair value | 79.00% | 82.00% | |||||||||||||||||
| Notes Payable, Fair Value Disclosure, Par Value | (79.00%) | (82.00%) | |||||||||||||||||
| 3.400% senior notes, net of discount and financing fees, due 2026 | |||||||||||||||||||
| Long-Term Debt [Line Items] | |||||||||||||||||||
| Fixed interest, percentage rate | 3.40% | ||||||||||||||||||
| Face amount | $ 400 | ||||||||||||||||||
| Short-term Debt [Abstract] | |||||||||||||||||||
| Long-term debt | $ 400 | $ 399 | |||||||||||||||||
| Notes payable, fair value | 100.00% | 100.00% | |||||||||||||||||
| Notes Payable, Fair Value Disclosure, Par Value | (100.00%) | (100.00%) | |||||||||||||||||
| Senior Notes Due 2016 | |||||||||||||||||||
| Long-Term Debt [Line Items] | |||||||||||||||||||
| Repayments | $ 158 | ||||||||||||||||||
| 9.00% senior notes, net of discount and financing fees, due 2019 | |||||||||||||||||||
| Long-Term Debt [Line Items] | |||||||||||||||||||
| Repayments | $ 144 | ||||||||||||||||||
| Senior Notes Due 2022 [Member] | |||||||||||||||||||
| Long-Term Debt [Line Items] | |||||||||||||||||||
| Repayments | $ 416 | ||||||||||||||||||
| Senior Revolving Credit Facility B | |||||||||||||||||||
| Long-Term Debt [Line Items] | |||||||||||||||||||
| Proceeds from issuance of debt | $ 600 | ||||||||||||||||||
| Borrowing capacity under credit facility | $ 1,500 | $ 1,000 | |||||||||||||||||
| Senior Notes Due 2027 | |||||||||||||||||||
| Long-Term Debt [Line Items] | |||||||||||||||||||
| Fixed interest, percentage rate | 5.50% | 5.50% | |||||||||||||||||
| Face amount | $ 500 | ||||||||||||||||||
| Short-term Debt [Abstract] | |||||||||||||||||||
| Long-term debt | $ 498 | $ 498 | |||||||||||||||||
| Notes payable, fair value | 101.00% | 102.00% | |||||||||||||||||
| Notes Payable, Fair Value Disclosure, Par Value | (101.00%) | (102.00%) | |||||||||||||||||
| Senior Notes Due 2034 | |||||||||||||||||||
| Long-Term Debt [Line Items] | |||||||||||||||||||
| Fixed interest, percentage rate | 5.70% | 5.70% | |||||||||||||||||
| Face amount | $ 800 | ||||||||||||||||||
| Short-term Debt [Abstract] | |||||||||||||||||||
| Long-term debt | $ 791 | $ 791 | |||||||||||||||||
| Notes payable, fair value | 103.00% | 105.00% | |||||||||||||||||
| Notes Payable, Fair Value Disclosure, Par Value | (103.00%) | (105.00%) | |||||||||||||||||
| Senior Notes Due 2054 | |||||||||||||||||||
| Long-Term Debt [Line Items] | |||||||||||||||||||
| Fixed interest, percentage rate | 5.95% | 5.95% | |||||||||||||||||
| Face amount | $ 700 | ||||||||||||||||||
| Short-term Debt [Abstract] | |||||||||||||||||||
| Long-term debt | $ 683 | $ 683 | |||||||||||||||||
| Notes payable, fair value | 99.00% | 102.00% | |||||||||||||||||
| Notes Payable, Fair Value Disclosure, Par Value | (99.00%) | (102.00%) | |||||||||||||||||
| Senior Notes Due 2030 ("Masonite 2030 Notes") | Masonite International Corporation ("Masonite") | |||||||||||||||||||
| Long-Term Debt [Line Items] | |||||||||||||||||||
| Fixed interest, percentage rate | 3.50% | ||||||||||||||||||
| Short-term Debt [Abstract] | |||||||||||||||||||
| Long-term debt | $ 2 | ||||||||||||||||||
| Business Acquisition, Percentage Of Long-Term Debt Tendered | 99.51% | ||||||||||||||||||
| Senior Notes Due 2030 ("Owens Corning 2030 Notes") | Masonite International Corporation ("Masonite") | |||||||||||||||||||
| Long-Term Debt [Line Items] | |||||||||||||||||||
| Fixed interest, percentage rate | 3.50% | ||||||||||||||||||
| Face amount | $ 373 | ||||||||||||||||||
| Senior Notes Due 2028 ("Masonite 2028 Notes") | |||||||||||||||||||
| Long-Term Debt [Line Items] | |||||||||||||||||||
| Repayments | $ 30 | ||||||||||||||||||
| Senior Notes Due 2028 ("Masonite 2028 Notes") | Masonite International Corporation ("Masonite") | |||||||||||||||||||
| Long-Term Debt [Line Items] | |||||||||||||||||||
| Fixed interest, percentage rate | 5.375% | ||||||||||||||||||
| Face amount | $ 501 | ||||||||||||||||||
| Repayments | $ 480 | ||||||||||||||||||
| Short-term Debt [Abstract] | |||||||||||||||||||
| Long-term debt | $ 29 | ||||||||||||||||||
| Business Acquisition, Percentage Of Long-Term Debt Tendered | 94.25% | ||||||||||||||||||
| Interest Expense, Long-Term Debt | 7 | ||||||||||||||||||
| Payment Of Premium On Long-Term Debt | $ 1 | ||||||||||||||||||
| Commercial Paper | |||||||||||||||||||
| Short-term Debt [Abstract] | |||||||||||||||||||
| Term (in years) | 397 days | ||||||||||||||||||
| Commercial Paper, Maximum Borrowing Capacity | $ 1,500 | ||||||||||||||||||
| Commercial Paper | $ 380 | $ 50 | |||||||||||||||||
| Debt, Weighted Average Interest Rate | 4.10% | 3.95% | |||||||||||||||||
| Debt, Weighted Average Maturity Period | 9 days | 13 days |
CONTINGENT LIABILITIES AND OTHER MATTERS (Details) $ in Millions |
1 Months Ended | |
|---|---|---|
|
Feb. 28, 2026
USD ($)
|
Mar. 31, 2026
USD ($)
site
|
|
| Unusual or Infrequent Item, or Both [Line Items] | ||
| Environmental liability sites | 27 | |
| Tariff Payments, Eligible for Refund | $ | $ 50 | |
| Other Current Liabilities | ||
| Unusual or Infrequent Item, or Both [Line Items] | ||
| Loss Contingency Accrual | $ | $ 83 | |
| Superfund Sites | ||
| Unusual or Infrequent Item, or Both [Line Items] | ||
| Environmental liability sites | 12 | |
| Owned or Formerly Owned Sites | ||
| Unusual or Infrequent Item, or Both [Line Items] | ||
| Environmental liability sites | 15 |
STOCK COMPENSATION (Details) - USD ($) $ / shares in Units, $ in Millions |
3 Months Ended | |||
|---|---|---|---|---|
Mar. 31, 2026 |
Mar. 31, 2025 |
Apr. 16, 2020 |
Apr. 18, 2013 |
|
| Acquisition-Related Restructuring | ||||
| Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Nonvested, Weighted Average Grant Date Fair Value [Roll Forward] | ||||
| Restructuring Reserve, Accelerated Depreciation And Other Non-Cash Items | $ (12) | $ 0 | ||
| Marketing and Administrative Expense | ||||
| Share Based Compensation Arrangement By Share Based Payment Award [Line Items] | ||||
| Share-based compensation expense | 18 | 21 | ||
| Marketing and Administrative Expense | Continuing Operations | ||||
| Share Based Compensation Arrangement By Share Based Payment Award [Line Items] | ||||
| Share-based compensation expense | 17 | 20 | ||
| Marketing and Administrative Expense | Discontinued Operations | ||||
| Share Based Compensation Arrangement By Share Based Payment Award [Line Items] | ||||
| Share-based compensation expense | $ 1 | $ 1 | ||
| Performance Stock Units (PSUs) 2018 | ||||
| Share Based Compensation Arrangement By Share Based Payment Award [Line Items] | ||||
| Grants, weighted average grant date fair value | $ 132.81 | $ 221.54 | ||
| Expected volatility rate | 32.66% | 32.78% | ||
| Risk free interest rate | 3.60% | 4.14% | ||
| Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Nonvested, Weighted Average Grant Date Fair Value [Roll Forward] | ||||
| Expected term | 2 years 10 months 24 days | 2 years 10 months 24 days | ||
| Performance Stock Units (PSUs) | ||||
| Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Nonvested, Number of Shares [Roll Forward] | ||||
| Nonoptions, Number, Beginning Balance | 172,611 | |||
| Nonoptions, Number, Grants In Period | 138,924 | |||
| Nonoptions, Number, Vested In Period | 0 | |||
| Share-Based Compensation Arrangement by Share-Based Payment Award, Equity Instruments Other than Options, Vested in Period, Undistributed, Weighted Average Grant Date Fair Value | $ 50.97 | |||
| Share-Based Compensation Arrangement by Share-Based Payment Award, Equity Instruments Other than Options, Vested in Period, Undistributed | 44,729 | |||
| Nonoptions, Number, Forfeited In Period | (6,450) | |||
| Nonoptions, Number, Ending Balance | 349,814 | |||
| Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Nonvested, Weighted Average Grant Date Fair Value [Roll Forward] | ||||
| Nonoptions, Weighted Average Fair Value, Beginning Balance | $ 177.12 | |||
| Nonoptions, Weighted Average Fair Value, Grants in Period | 132.81 | |||
| Nonoptions, Weighted Average Fair Value, Vested | 0 | |||
| Nonoptions, Weighted Average Fair Value, Forfeited | 162.73 | |||
| Nonoptions, Weighted Average Fair Value, Ending Balance | $ 157.25 | |||
| Employee Stock Purchase Plan | ||||
| Share Based Compensation Arrangement By Share Based Payment Award [Line Items] | ||||
| Number of shares available for grant | 2,800,000 | 4,200,000 | ||
| Stock Plan 2023 | ||||
| Share Based Compensation Arrangement By Share Based Payment Award [Line Items] | ||||
| Number of shares available for grant | 2,200,000 | |||
| Internal Based Performance Metric | ||||
| Share Based Compensation Arrangement By Share Based Payment Award [Line Items] | ||||
| Grants, weighted average grant date fair value | $ 171.94 | |||
| External Based Performance Metric | ||||
| Share Based Compensation Arrangement By Share Based Payment Award [Line Items] | ||||
| Award vesting period (in years) | 3 years | |||
| Restricted Stock | ||||
| Share Based Compensation Arrangement By Share Based Payment Award [Line Items] | ||||
| Award vesting period (in years) | 1 year 11 months 15 days | |||
| Total unrecognized compensation cost related to restricted stock | $ 71 | |||
| Grants in period fair value | $ 41 | $ 40 | ||
| Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Nonvested, Number of Shares [Roll Forward] | ||||
| Nonoptions, Number, Beginning Balance | 994,201 | |||
| Nonoptions, Number, Grants In Period | 322,440 | |||
| Nonoptions, Number, Vested In Period | (307,257) | |||
| Nonoptions, Number, Forfeited In Period | (16,636) | |||
| Nonoptions, Number, Ending Balance | 992,748 | |||
| Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Nonvested, Weighted Average Grant Date Fair Value [Roll Forward] | ||||
| Nonoptions, Weighted Average Fair Value, Beginning Balance | $ 122.10 | |||
| Nonoptions, Weighted Average Fair Value, Grants in Period | 131.86 | |||
| Nonoptions, Weighted Average Fair Value, Vested | 135.03 | |||
| Nonoptions, Weighted Average Fair Value, Forfeited | 142.27 | |||
| Nonoptions, Weighted Average Fair Value, Ending Balance | $ 120.92 | |||
| Restricted Stock Awards and Restricted Stock Units | ||||
| Share Based Compensation Arrangement By Share Based Payment Award [Line Items] | ||||
| Award vesting period (in years) | 3 years | |||
| Performance Shares | ||||
| Share Based Compensation Arrangement By Share Based Payment Award [Line Items] | ||||
| Award vesting period (in years) | 2 years 2 months 23 days | |||
| Total unrecognized compensation cost related to restricted stock | $ 29 | |||
| Employee Stock | ||||
| Share Based Compensation Arrangement By Share Based Payment Award [Line Items] | ||||
| Total unrecognized compensation cost related to restricted stock | $ 2 | |||
| Offering period (in months) | 6 months | |||
| Purchase price, percentage of market value | 85.00% | |||
| Employee emergence equity program expense | $ 3 | $ 3 | ||
| Restricted Stock Units (RSUs) | Masonite International Corporation ("Masonite") | ||||
| Share Based Compensation Arrangement By Share Based Payment Award [Line Items] | ||||
| Number of shares available for grant | 600,000 | |||
CHANGES IN ACCUMULATED OTHER COMPREHENSIVE DEFICIT (Details) - USD ($) $ in Millions |
3 Months Ended | |
|---|---|---|
Mar. 31, 2026 |
Mar. 31, 2025 |
|
| AOCI Including Portion Attributable to Noncontrolling Interest, Net of Tax [Roll Forward] | ||
| Beginning balance | $ 3,893 | $ 5,120 |
| Other comprehensive income (loss), net of tax | (36) | 73 |
| Ending balance | 3,683 | 4,924 |
| Other Comprehensive Income (Loss), Derivatives Qualified as Hedges, Net of Tax | 1 | 1 |
| AOCI Including Portion Attributable to Noncontrolling Interest | ||
| AOCI Including Portion Attributable to Noncontrolling Interest, Net of Tax [Roll Forward] | ||
| Ending balance | (472) | (618) |
| Currency Translation Adjustment | ||
| AOCI Including Portion Attributable to Noncontrolling Interest, Net of Tax [Roll Forward] | ||
| Beginning balance | (266) | (534) |
| Other comprehensive income (loss), net of tax | (38) | 75 |
| Ending balance | (304) | (459) |
| Other Comprehensive Income (Loss), Foreign Currency Transaction and Translation Reclassification Adjustment from AOCI, Realized upon Sale or Liquidation, Net of Tax | (38) | 75 |
| Pension and Other Postretirement Adjustment | ||
| AOCI Including Portion Attributable to Noncontrolling Interest, Net of Tax [Roll Forward] | ||
| Beginning balance | (189) | (181) |
| Other comprehensive income (loss), net of tax | 2 | (3) |
| Ending balance | (187) | (184) |
| Other Comprehensive (Income) Loss, Defined Benefit Plan, Reclassification Adjustment from AOCI, after Tax | 0 | 0 |
| Other Comprehensive (Income) Loss, Defined Benefit Plan, before Reclassification Adjustment, after Tax | 2 | (3) |
| Hedging Adjustment | ||
| AOCI Including Portion Attributable to Noncontrolling Interest, Net of Tax [Roll Forward] | ||
| Beginning balance | 18 | 24 |
| Other comprehensive income (loss), net of tax | 1 | 1 |
| Ending balance | 19 | 25 |
| Other Comprehensive (Income) Loss, Defined Benefit Plan, Reclassification Adjustment from AOCI, after Tax | (2) | (2) |
| Other Comprehensive Income (Loss), Derivatives Qualified as Hedges, Net of Tax | $ 3 | $ 3 |
EARNINGS PER SHARE (Details) - USD ($) $ / shares in Units, shares in Millions, $ in Millions |
3 Months Ended | |
|---|---|---|
Mar. 31, 2026 |
Mar. 31, 2025 |
|
| Earnings Per Share [Abstract] | ||
| CONSOLIDATED STATEMENTS OF EARNINGS | $ (105) | $ (93) |
| Weighted-average number of shares outstanding and common equivalent shares used for diluted earnings per share | 81.1 | 86.3 |
| Basic (dollars per share) | $ (1.30) | $ (1.08) |
| Diluted (dollars per share) | $ (1.29) | $ (1.08) |
| Basic (in shares) | 80.7 | 85.8 |
| Weighted Average Number of Shares Outstanding, Diluted, Adjustment | 0.4 | 0.5 |
| Income (Loss) from Continuing Operations, Per Basic Share | $ 0.47 | $ 2.97 |
| Income (Loss) from Continuing Operations, Per Diluted Share | $ 0.47 | $ 2.95 |
| Income (Loss) from Continuing Operations, Net of Tax, Attributable to Parent | $ 38 | $ 255 |
| Income (Loss) from Discontinued Operations, Net of Tax, Attributable to Parent | $ (143) | $ (348) |
| Income (Loss) from Discontinued Operations and Disposal of Discontinued Operations, Net of Tax, Per Basic Share | $ (1.77) | $ (4.05) |
| Income (Loss) from Discontinued Operations and Disposal of Discontinued Operations, Net of Tax, Per Diluted Share | $ (1.76) | $ (4.03) |
EARNINGS PER SHARE - Narrative (Details) - USD ($) shares in Millions, $ in Millions |
3 Months Ended | |||
|---|---|---|---|---|
Mar. 31, 2026 |
Mar. 31, 2025 |
May 13, 2025 |
Dec. 01, 2022 |
|
| Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items] | ||||
| Purchase of treasury stock (in shares) | 0.7 | |||
| Payments for repurchase of equity | $ 101 | |||
| 2025 Repurchase Authorization | ||||
| Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items] | ||||
| Number of shares authorized to be repurchased | 12.0 | |||
| Performance Shares | ||||
| Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items] | ||||
| Antidilutive securities excluded from computation of earnings per share amount | 0.0 | |||
| Restricted Stock Units (RSUs) | ||||
| Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items] | ||||
| Antidilutive securities excluded from computation of earnings per share amount | 0.0 | |||
| Combined Repurchase Programs | ||||
| Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items] | ||||
| Number of shares authorized to be repurchased | 10.0 | |||
| Purchase of treasury stock (in shares) | 0.0 | |||
| Remaining number of shares authorized to be repurchased | 12.5 | |||
INCOME TAXES (Details) - USD ($) $ in Millions |
3 Months Ended | |
|---|---|---|
Mar. 31, 2026 |
Mar. 31, 2025 |
|
| Income Tax Disclosure [Abstract] | ||
| Income tax expense | $ 15 | $ 88 |
| Effective tax rate | 28.00% | 26.00% |
| United states federal statutory income tax rate | 21.00% | 21.00% |
SUPPLEMENTAL CASH FLOW INFORMATION (Details) - USD ($) $ in Millions |
3 Months Ended | |||
|---|---|---|---|---|
Mar. 31, 2026 |
Mar. 31, 2025 |
Dec. 31, 2025 |
Dec. 31, 2024 |
|
| Text Block [Abstract] | ||||
| Income Taxes Paid, Net | $ 36 | $ 36 | ||
| Interest Paid, Including Capitalized Interest, Operating and Investing Activities | 51 | 50 | ||
| Cash paid for operating leases | 32 | 30 | ||
| Cash paid for finance leases for financing activities | 13 | 11 | ||
| Cash paid for finance leases for operating activities | 4 | 4 | ||
| Right-of-use assets acquired under operating leases | 20 | 12 | ||
| Right-of-use assets acquired under finance leases | 12 | 15 | ||
| Supplemental Cash Flow Information [Line Items] | ||||
| Cash and cash equivalents | 272 | $ 345 | ||
| Cash, Cash Equivalents, Restricted Cash and Restricted Cash Equivalents | 293 | 448 | $ 407 | $ 369 |
| Capital Expenditures Incurred but Not yet Paid | 93 | 65 | ||
| Continuing Operations | ||||
| Supplemental Cash Flow Information [Line Items] | ||||
| Cash and cash equivalents | 272 | 400 | ||
| Restricted Cash | 8 | 8 | ||
| Discontinued Operations | ||||
| Supplemental Cash Flow Information [Line Items] | ||||
| Cash, Cash Equivalent, Restricted Cash, and Restricted Cash Equivalent, Discontinued Operation | $ 13 | $ 40 | ||