United States Steel (X) 10-K 31 Jan 25 2024 FY Annual report Financial data

Cover Page

Cover Page - USD ($) $ in Billions	12 Months Ended
	Dec. 31, 2024	Jan. 27, 2025	Jun. 30, 2024
Entity Information [Line Items]
Document Type	10-K
Document Annual Report	true
Document Period End Date	Dec. 31, 2024
Current Fiscal Year End Date	--12-31
Document Transition Report	false
Entity File Number	1-16811
Entity Registrant Name	United States Steel Corp
Entity Incorporation, State or Country Code	DE
Entity Tax Identification Number	25-1897152
Entity Address, Address Line One	600 Grant Street
Entity Address, City or Town	Pittsburgh
Entity Address, State or Province	PA
Entity Address, Postal Zip Code	15219-2800
City Area Code	412
Local Phone Number	433-1121
Entity Well-known Seasoned Issuer	Yes
Entity Voluntary Filers	No
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Filer Category	Large Accelerated Filer
Smaller Reporting Company	false
Entity Emerging Growth Company	false
ICFR Auditor Attestation Flag	true
Document Financial Statement Error Correction [Flag]	false
Entity Shell Company	false
Entity Public Float			$ 8.5
Entity Common Stock, Shares Outstanding		225,216,524
Documents Incorporated by Reference	Portions of the Proxy Statement for the 2025 Annual Meeting of Stockholders are incorporated into Part III.
Amendment Flag	false
Document Fiscal Year Focus	2024
Document Fiscal Period Focus	FY
Entity Central Index Key	0001163302
New York Stock Exchange
Entity Information [Line Items]
Title of 12(b) Security	United States Steel Corporation Common Stock, par value $1.00
Trading Symbol	X
Security Exchange Name	NYSE
Chicago Stock Exchange
Entity Information [Line Items]
Title of 12(b) Security	United States Steel Corporation Common Stock, par value $1.00
Trading Symbol	X
Security Exchange Name	CHX

Audit Information

Audit Information	12 Months Ended
	Dec. 31, 2024
Auditor Information [Abstract]
Auditor Firm ID	238
Auditor Name	PricewaterhouseCoopers LLP
Auditor Location	Pittsburgh, Pennsylvania

CONSOLIDATED STATEMENTS OF OPER

CONSOLIDATED STATEMENTS OF OPERATIONS - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2024	Dec. 31, 2023	Dec. 31, 2022
Net sales:
Net sales	$ 15,640	$ 18,053	$ 21,065
Total (Note 6)	15,640	18,053	21,065
Operating expenses (income):
Cost of sales	14,060	15,803	16,777
Selling, general and administrative expenses	435	501	422
Depreciation, depletion and amortization (Notes 13 and 14)	913	916	791
Earnings from investees (Note 12)	(112)	(115)	(243)
Asset impairment charges (Note 1)	19	129	163
Restructuring and other charges (Note 25)	8	36	48
Gain on equity investee transactions (Note 12)	0	0	(6)
Other losses (gains), net	77	(16)	(47)
Total	15,400	17,254	17,905
Earnings before interest and income taxes	240	799	3,160
Interest expense	24	72	159
Interest income	(96)	(141)	(44)
Loss on debt extinguishment (Note 7)	2	0	0
Other financial costs	29	18	32
Net periodic benefit income	(132)	(154)	(246)
Net gain from investments related to active employee benefits (Note 20)	(25)	(43)	0
Net interest and other financial (benefits) costs (Note 7)	(198)	(248)	(99)
Earnings before income taxes	438	1,047	3,259
Income tax expense (Note 11)	54	152	735
Net earnings	384	895	2,524
Comprehensive income attributable to noncontrolling interest	0	0	0
Net earnings attributable to United States Steel Corporation	$ 384	$ 895	$ 2,524
Earnings per share attributable to United States Steel Corporation stockholders:
—  Basic	$ 1.71	$ 3.98	$ 10.22
—  Diluted	$ 1.57	$ 3.56	$ 9.16
Nonrelated Party
Net sales:
Net sales	$ 13,135	$ 16,038	$ 19,123
Related Party
Net sales:
Net sales	$ 2,505	$ 2,015	$ 1,942

CONSOLIDATED STATEMENTS OF COMP

CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME (LOSS) - USD ($) $ in Millions		12 Months Ended
		Dec. 31, 2024	Dec. 31, 2023	Dec. 31, 2022
Statement of Comprehensive Income [Abstract]
Net earnings		$ 384	$ 895	$ 2,524
Other comprehensive income (loss), net of tax:
Changes in foreign currency translation adjustments (a)	[1]	(70)	54	(91)
Changes in pension and other employee benefit accounts (a)	[1]	(77)	81	(297)
Changes in derivative financial instruments (a)	[1]	80	(9)	(28)
Changes in fair value of active employee benefit investments (a)		0	5	0
Total other comprehensive income (loss), net of tax		(67)	131	(416)
Comprehensive income including noncontrolling interest		317	1,026	2,108
Comprehensive income attributable to noncontrolling interest		0	0	0
Comprehensive income attributable to United States Steel Corporation		$ 317	$ 1,026	$ 2,108
[1] Foreign currency translation adjustments $ 28 $ (3) $ 24 Pension and other benefits adjustments 23 (24) 95 Derivative adjustments (26) 3 9 Active employee benefit investments — (2) —

CONSOLIDATED BALANCE SHEETS

CONSOLIDATED BALANCE SHEETS - USD ($) $ in Millions	Dec. 31, 2024	Dec. 31, 2023
Current assets:
Cash and cash equivalents (Note 9)	$ 1,367	$ 2,948
Inventories (Note 10)	2,168	2,128
Other current assets	299	319
Total current assets	5,232	6,943
Long-term restricted cash (Note 9)	35	32
Investments and long-term receivables, less allowance of $3 in both periods (Note 12)	757	761
Operating lease assets (Note 24)	72	109
Property, plant and equipment, net (Note 13)	11,973	10,393
Intangibles, net (Note 14)	416	436
Deferred income tax benefits (Note 11)	0	19
Goodwill (Note 14)	920	920
Other noncurrent assets	830	838
Total assets	20,235	20,451
Current liabilities:
Payroll and benefits payable	295	442
Accrued taxes	131	222
Accrued interest	70	70
Current operating lease liabilities (Note 24)	35	44
Short-term debt and current maturities of long-term debt (Note 17)	95	142
Total current liabilities	3,373	3,948
Noncurrent operating lease liabilities (Note 24)	44	73
Long-term debt, less unamortized discount and debt issuance costs (Note 17)	4,078	4,080
Employee benefits (Note 18)	117	126
Deferred income tax liabilities (Note 11)	657	587
Deferred credits and other noncurrent liabilities	526	497
Total liabilities	8,795	9,311
Contingencies and commitments (Note 26)
Stockholders’ Equity
Common stock issued — 288,088,141 and 285,959,739 shares issued (par value $1 per share, authorized 400,000,000 shares) (Note 8)	288	286
Treasury stock, at cost (62,907,930 shares and 62,288,523 shares)	(1,446)	(1,418)
Additional paid-in capital	5,307	5,253
Retained earnings	7,219	6,880
Accumulated other comprehensive (loss) income (Note 21)	(21)	46
Total United States Steel Corporation stockholders’ equity	11,347	11,047
Noncontrolling interests	93	93
Total liabilities and stockholders’ equity	20,235	20,451
Nonrelated Party
Current assets:
Receivables, less allowance of $26 and $38	1,236	1,390
Current liabilities:
Accounts payable and other accrued liabilities	2,601	2,889
Related Party
Current assets:
Receivables, less allowance of $26 and $38	162	158
Current liabilities:
Accounts payable and other accrued liabilities	$ 146	$ 139

CONSOLIDATED BALANCE SHEETS (Pa

CONSOLIDATED BALANCE SHEETS (Parenthetical) - USD ($) $ in Millions	Dec. 31, 2024	Dec. 31, 2023
Statement of Financial Position [Abstract]
Accounts receivable, allowance	$ 26	$ 38
Other noncurrent assets, allowance	$ 3	$ 3
Common stock, shares issued (in shares)	288,088,141	285,959,739
Common stock, par value (in USD per share)	$ 1	$ 1
Common stock, shares authorized (in shares)	400,000,000	400,000,000
Treasury Stock, Common, Shares	62,907,930	62,288,523

CONSOLIDATED STATEMENTS OF CASH

CONSOLIDATED STATEMENTS OF CASH FLOWS - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2024	Dec. 31, 2023	Dec. 31, 2022
Operating activities:
Net earnings	$ 384	$ 895	$ 2,524
Adjustments to reconcile net cash provided by operating activities:
Depreciation, depletion and amortization (Notes 13 and 14)	913	916	791
Asset impairment charges (Note 1)	19	129	163
Gain on equity investee transactions (Note 12)	0	0	(6)
Restructuring and other charges (Note 25)	8	36	48
Loss on debt extinguishment (Note 7)	2	0	0
Pensions and other post-employment benefits	(133)	(157)	(213)
Active employee benefit investments	65	32	0
Deferred income taxes (Note 11)	113	97	501
Net gain on sale of assets	(5)	(6)	(12)
Equity investees earnings, net of distributions received	(3)	(1)	(215)
Changes in:
Current receivables	174	103	370
Inventories	(71)	257	(222)
Current accounts payable and accrued expenses	(285)	25	(180)
Income taxes receivable/payable	(126)	(27)	(15)
All other, net	(136)	(199)	(29)
Net cash provided by operating activities	919	2,100	3,505
Investing activities:
Capital expenditures	(2,287)	(2,576)	(1,769)
Proceeds from Government Incentives, Investing Activities	0	0	54
Proceeds from sale of assets	5	8	32
Proceeds from sale of ownership interests in equity investees (Note 12)	0	0	12
Other investing activities	6	0	(8)
Net cash used in investing activities	(2,276)	(2,568)	(1,679)
Financing activities:
Issuance of long-term debt, net of financing costs (Note 17)	0	241	343
Repayment of long-term debt (Note 17)	(128)	(89)	(382)
Common stock repurchased (Note 27)	0	(175)	(849)
Proceeds from Government Incentives, Financing Activities	0	0	82
Other financing activities	(71)	(75)	(62)
Net cash used in financing activities	(199)	(98)	(868)
Effect of exchange rate changes on cash	(19)	15	(19)
Net (decrease) increase in cash, cash equivalents and restricted cash	(1,575)	(551)	939
Cash, cash equivalents and restricted cash at beginning of year (Note 9)	2,988	3,539	2,600
Cash, cash equivalents and restricted cash at end of year (Note 9)	$ 1,413	$ 2,988	$ 3,539

CONSOLIDATED STATEMENTS OF STOC

CONSOLIDATED STATEMENTS OF STOCKHOLDERS' EQUITY - USD ($) $ in Millions		Total		Common stock:	Treasury stock:	Additional paid-in capital:	Additional paid-in capital: Cumulative effect upon adoption of Accounting Standards Update 2020-06	Retained earnings:	Retained earnings: Cumulative effect upon adoption of Accounting Standards Update 2020-06	Accumulated other comprehensive (loss) income:	Pension and other benefit adjustments (Note 18):		Foreign currency translation adjustments:		Derivative financial instruments:	Fair Value of Active Employee Benefit Investments	Total stockholders’ equity	Noncontrolling interests:
Balance at beginning of year at Dec. 31, 2021				$ 280	$ (334)	$ 5,199		$ 3,534			$ (25)		$ 371		$ (15)	$ 0		$ 93
Balance at beginning of year (in shares) at Dec. 31, 2021				279,522,000	(15,709,000)
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Common stock issued				$ 3
Common stock issued (in shares)				2,965,000
Common stock repurchased		$ (849)			$ (849)
Common stock repurchased (in shares)		(37,600,000)			(37,559,000)
Excise tax on common stock repurchased					$ 0
Common stock repurchased for employee/non-employee director stock plans					$ (21)
Common stock (repurchased) reissued for employee/non-employee director stock plans (in shares)					(822,000)
Employee stock plans						72
Net earnings attributable to United States Steel Corporation		$ 2,524						2,524
Dividends on common stock								(50)
Other								0
Changes in pension and other employee benefit accounts (a)		(297)	[1]								(304)	[2]
Changes during year, equity investee net of taxes (a)	[2]										7
Changes in foreign currency translation adjustments (a)		(91)	[1]										(91)	[2]
Derivative reclassifications to Consolidated Statements of Operations	[2]														(28)
Changes in fair value of active employee benefit investments		0														0
Net loss																		0
Balance at end of year at Dec. 31, 2022				$ 283	$ (1,204)	5,194	$ (77)	6,030	$ 22	$ (85)	(322)		280		(43)	0	$ 10,218	93
Balance at end of year (in shares) at Dec. 31, 2022				282,487,000	(54,090,000)
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Comprehensive (loss) income including noncontrolling interest		2,108
Related Income Tax Benefit (Provision):
Foreign currency translation adjustments		24
Pension and other benefits adjustments		95
Derivative adjustments		9
Active employee benefit investments		0
Common stock issued				$ 3
Common stock issued (in shares)				3,473,000
Common stock repurchased		$ (175)			$ (175)
Common stock repurchased (in shares)		(7,100,000)			(7,092,000)
Excise tax on common stock repurchased					$ 1
Common stock repurchased for employee/non-employee director stock plans					$ (38)
Common stock (repurchased) reissued for employee/non-employee director stock plans (in shares)					(1,107,000)
Employee stock plans						59
Net earnings attributable to United States Steel Corporation		$ 895						895
Dividends on common stock								(45)
Other								0
Changes in pension and other employee benefit accounts (a)		81	[1]								79	[2]
Changes during year, equity investee net of taxes (a)	[2]										2
Changes in foreign currency translation adjustments (a)		54	[1]										54	[2]
Derivative reclassifications to Consolidated Statements of Operations	[2]														(9)
Changes in fair value of active employee benefit investments		(5)														5
Net loss																		0
Balance at end of year at Dec. 31, 2023		11,047		$ 286	$ (1,418)	5,253	0	6,880	0	46	(241)		334		(52)	5	11,047	93
Balance at end of year (in shares) at Dec. 31, 2023				285,960,000	(62,289,000)
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Comprehensive (loss) income including noncontrolling interest		1,026
Related Income Tax Benefit (Provision):
Foreign currency translation adjustments		(3)
Pension and other benefits adjustments		(24)
Derivative adjustments		3
Active employee benefit investments		(2)
Common stock issued				$ 2
Common stock issued (in shares)				2,128,000
Common stock repurchased					$ 0
Common stock repurchased (in shares)					0
Excise tax on common stock repurchased					$ 0
Common stock repurchased for employee/non-employee director stock plans					$ (28)
Common stock (repurchased) reissued for employee/non-employee director stock plans (in shares)					(619,000)
Employee stock plans						54
Net earnings attributable to United States Steel Corporation		384						384
Dividends on common stock								(46)
Other								1
Changes in pension and other employee benefit accounts (a)		(77)	[1]								(77)	[2]
Changes during year, equity investee net of taxes (a)	[2]										0
Changes in foreign currency translation adjustments (a)		(70)	[1]										(70)	[2]
Derivative reclassifications to Consolidated Statements of Operations	[2]														80
Changes in fair value of active employee benefit investments		0														0
Net loss																		0
Balance at end of year at Dec. 31, 2024		11,347		$ 288	$ (1,446)	$ 5,307	$ 0	$ 7,219	$ 0	$ (21)	$ (318)		$ 264		$ 28	$ 5	$ 11,347	$ 93
Balance at end of year (in shares) at Dec. 31, 2024				288,088,000	(62,908,000)
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Comprehensive (loss) income including noncontrolling interest		317
Related Income Tax Benefit (Provision):
Foreign currency translation adjustments		28
Pension and other benefits adjustments		23
Derivative adjustments		(26)
Active employee benefit investments		$ 0
[1] Foreign currency translation adjustments $ 28 $ (3) $ 24 Pension and other benefits adjustments 23 (24) 95 Derivative adjustments (26) 3 9 Active employee benefit investments — (2) — Related income tax (provision) benefit: Foreign currency translation adjustments $ 28 $ (3) $ 24 Pension and other benefits adjustments 23 (24) 95 Derivative adjustments (26) 3 9 Active employee benefit investments — (2) —

CONSOLIDATED STATEMENTS OF CO_2

CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME (LOSS) (Parenthetical) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2024	Dec. 31, 2023	Dec. 31, 2022
Statement of Comprehensive Income [Abstract]
Foreign currency translation adjustments	$ 28	$ (3)	$ 24
Pension and other benefits adjustments	23	(24)	95
Derivative adjustments	(26)	3	9
Active employee benefit investments	$ 0	$ (2)	$ 0

Nature of Business and Signific

Nature of Business and Significant Accounting Policies	12 Months Ended
	Dec. 31, 2024
Accounting Policies [Abstract]
Nature of Business and Significant Accounting Policies	1. Nature of Business and Significant Accounting Policies Nature of Business U. S. Steel produces and sells steel products, including flat-rolled and tubular products, in North America and Europe. Operations in the United States also include iron ore and coke production facilities and real estate operations. Operations in Europe also include coke production facilities. Agreement and Plan of Merger with Nippon Steel Corporation On December 18, 2023, the Company entered into an Agreement and Plan of Merger (such agreement, as it may be amended, modified or supplemented from time to time, the “Merger Agreement”) by and among the Company, Nippon Steel North America, Inc., a New York corporation (“Purchaser”), 2023 Merger Subsidiary, Inc., a Delaware corporation and a wholly owned subsidiary of Purchaser (“Merger Sub”), and solely as provided in Section 9.13 therein, Nippon Steel Corporation, a Japanese corporation (“NSC”). Pursuant to the Merger Agreement, and upon the terms and subject to the conditions described therein, Merger Sub will merge with and into the Company, with the Company continuing as the surviving corporation and a wholly owned subsidiary of Purchaser (the “Merger”). On April 12, 2024, the Company obtained the approval of its stockholders required to adopt the Merger Agreement. U. S. Steel stockholders approved the Merger with 98.8% approval of shares voted, satisfying a condition to closing. Subject to the terms and conditions set forth in the Merger Agreement, each share of the Company’s common stock, par value $1.00 per share, outstanding immediately prior to the effective time of the Merger (the “Effective Time”) will, at the Effective Time, automatically be converted into the right to receive $55.00 per share in cash, without interest, subject to any required tax withholding. The parties have substantially complied with the Second Requests issued on April 3, 2024 and the statutory waiting period under the Hart-Scott-Rodino Antitrust Improvements Act of 1976 has now expired. In addition, all required regulatory approvals outside of the United States related to the Merger have been received. The closing conditions to the Merger include clearance by the Committee on Foreign Investment in the United States (“CFIUS”) under the Defense Production Act of 1950, as amended. Following referral of the transaction by CFIUS to the President of the United States, on January 3, 2025, the President of the United States issued an order prohibiting the Merger and requiring the parties to abandon the Merger Agreement within thirty days. On January 10, 2025, CFIUS granted an extension of that deadline to June 18, 2025. On January 6, 2025, the Company, NSC and Purchaser jointly filed a lawsuit in the United States Court of Appeals for the District of Columbia Circuit alleging that the President’s order blocking the Merger was issued for purely political reasons, which are irrelevant to U.S. national security, challenging the decision by the President of the United States and the CFIUS process as violating the constitutional due process rights of the Company, NSC and Purchaser, as well as the applicable statute governing CFIUS and the Administrative Procedure Act, and as an exercise of power that exceeded the authority provided to the President of the United States under the applicable statute. The Company, NSC and Purchaser also filed a lawsuit in the United States District Court for the Western District of Pennsylvania against Cleveland-Cliffs Inc. (“Cliffs”), Cliffs’ Chief Executive Officer Lourenco Goncalves, and the President of the United Steel, Paper and Forestry, Rubber, Manufacturing, Energy, Allied Industrial and Service Workers International Union (the “USW”), David McCall, for engaging in a coordinated series of anticompetitive and racketeering activities illegally designed to prevent any party other than Cliffs from acquiring the Company as part of an illegal campaign to monopolize critical domestic steel markets. The Merger Agreement requires us to operate in the ordinary course of business and restricts us, without the consent of Purchaser, from taking certain specified actions agreed by the parties to be outside the ordinary course of business until the pending Merger occurs or the Merger Agreement terminates. Significant Accounting Policies Principles applied in consolidation These financial statements include the accounts of U. S. Steel and its majority-owned subsidiaries. Additionally, variable interest entities for which U. S. Steel is the primary beneficiary are included in the Consolidated Financial Statements, and their impacts are either partially or completely offset by noncontrolling interests. Intercompany accounts, transactions and profits have been eliminated in consolidation. Investments in entities over which U. S. Steel has significant influence are accounted for using the equity method of accounting and are carried at U. S. Steel’s share of net assets plus loans, advances and our share of earnings less distributions. Earnings or loss from investees includes U. S. Steel’s share of earnings or loss from equity method investments (and any amortization of basis differences), which are generally recorded a month in arrears. Use of estimates Generally accepted accounting principles require management to make estimates and assumptions that affect the reported amounts of assets and liabilities, the disclosure of contingent assets and liabilities at year-end and the reported amounts of revenues and expenses during the year. Significant items subject to such estimates and assumptions include the carrying value of property, plant and equipment; intangible assets; the fair value of assets or liabilities acquired in a business combination; valuation allowances for receivables, inventories and deferred income tax assets and liabilities; environmental liabilities; liabilities for potential tax deficiencies; potential litigation claims and settlements; assets and obligations related to employee benefits; and restructuring and other charges. Actual results could differ materially from the estimates and assumptions used. The preparation of the financial statements includes an assessment of certain accounting matters using all available information including consideration of forecasted financial information in context with other information reasonably available to us. However, our future assessment of current expectations could result in material impacts to our consolidated financial statements in future reporting periods. All such adjustments are of a normal recurring nature unless disclosed otherwise. Sales recognition Sales are recognized when U. S. Steel’s performance obligations are satisfied. Generally, U. S. Steel’s performance obligations are satisfied, control of our products is transferred, and revenue is recognized at a single point in time, when title transfers to our customer for product shipped or when services are provided. Revenues are recorded net of any sales incentives. Shipping and other transportation costs charged to customers are treated as fulfillment activities and are recorded as additional net sales and cost of sales at the time control is transferred to the customer. See Note 6 for further details on U. S. Steel’s revenue. Inventories Inventories are carried at the lower of cost or net realizable value. Fixed costs related to abnormal production capacity are expensed in the period incurred rather than capitalized into inventory. LIFO is the predominant method of inventory costing for inventories held by the Flat-Rolled and Tubular segments. The Mini Mill segment uses a moving average costing method to account for semi-finished and finished products and FIFO to account for raw materials. FIFO is the predominant method used by the USSE segment. The LIFO method of inventory costing was used on 53 percent of consolidated inventories at both December 31, 2024, and December 31, 2023. Derivative instruments From time to time, U. S. Steel may use fixed price forward physical purchase contracts to partially manage our exposure to price risk. Generally, forward physical purchase contracts qualify for the normal purchase normal sales exclusion in Accounting Standards Codification (ASC) 815, Derivatives and Hedging , and are not subject to mark-to-market accounting. U. S. Steel also uses derivatives such as commodity-based financial swaps and foreign currency exchange forward contracts to manage its exposure to purchase and sale price fluctuations and foreign currency exchange rate risk. The USSE and Flat-Rolled segments elect hedge accounting for some of their derivatives. Under hedge accounting, fluctuations in the value of the derivative are recognized in Accumulated other comprehensive (loss) income (AOCI) until the associated underlying is recognized in earnings. When the associated underlying is recognized in earnings, the value of the derivative is reclassified to earnings from AOCI. The Mini Mill segment has not elected hedge accounting. Therefore, the changes in fair value of the Mini Mill segment’s foreign exchange forwards, as well as fair value changes for other derivatives where hedge accounting has not been elected, are recognized immediately in earnings. In accordance with the guidance in ASC Topic 820 on fair value measurements and disclosures, the fair value of our foreign exchange forwards, commodity purchase swaps and sales swaps was determined using Level 2 inputs, which are defined as “significant other observable” inputs. The inputs used are from market sources that aggregate data based upon market transactions. See Note 16 for further details on U. S. Steel’s derivatives. Property, plant and equipment Property, plant and equipment is carried at cost less accumulated depreciation and is depreciated on a straight-line basis over the estimated useful lives of the assets. Depletion of mineral properties is based on rates which are expected to amortize cost over the estimated tonnage of minerals to be removed. When property, plant and equipment is sold or otherwise disposed of, any gains or losses are reflected in income. If a loss on disposal is expected, such losses are recognized when the assets are reclassified as assets held for sale or when impaired as part of an asset group’s impairment. Asset Impairment U. S. Steel evaluates impairment of its property, plant and equipment whenever circumstances indicate that the carrying value may not be recoverable. We evaluate the impairment of long-lived assets at the asset group level. Our asset groups are flat-rolled, mini mill, USSE, welded tubular and seamless tubular. Asset impairments are recognized when the carrying value of an asset group exceeds its recoverable amount as determined by the asset group’s aggregate projected undiscounted cash flows. In 2024, the Company recognized impairment charges of approximately $19 million for certain indefinitely idled assets at Granite City Works and certain permanently idled assets at Clairton Works. In 2023, the Company recognized charges of approximately $123 million for impairment of indefinitely idled iron and steel making assets at Granite City Works. In 2022, impairment charges of approximately $151 million were recognized for the write-off of iron making and steel making assets at Great Lakes Works. The coil finishing processes at Granite City Works and Great Lakes Works continue to operate and remain components of the Company’s operating plans. These impairment charges were the result of actions impacting specific, identifiable assets and were not significantly adverse to the flat-rolled long-lived asset group. No triggering events that required an impairment evaluation of our long-lived asset groups were identified during the years ended December 31, 2024, 2023, and 2022. Goodwill and identifiable intangible assets Goodwill represents the excess of the cost over the fair value of acquired identifiable tangible and intangible assets and liabilities assumed from businesses acquired. Goodwill and intangible assets deemed to have indefinite lives are not amortized, but are subject to impairment testing annually, or more frequently if events or changes in circumstances indicate the asset might be impaired. We perform our annual goodwill impairment test as of October 1 and monitor for interim triggering events on an ongoing basis. We review goodwill for impairment utilizing either a qualitative assessment or a quantitative goodwill impairment test. If we choose to perform a qualitative assessment and we determine that the fair value of the reporting unit more likely than not exceeds the carrying value, no further evaluation is necessary. For reporting units where we perform the quantitative goodwill impairment test, we compare the fair value of each reporting unit, which we primarily determine using an income approach based on the present value of discounted cash flows, to the respective carrying value, which includes goodwill. If the fair value of the reporting unit exceeds its carrying value, we do not consider the goodwill impaired. If the carrying value is higher than the fair value, we recognize the difference as an impairment loss. A quantitative goodwill impairment testing process requires valuation of the respective reporting unit, which we primarily determine using an income approach based on a discounted cash flow forecast covering discrete periods of time including a terminal value. We compute the terminal value using the constant growth method, which values the forecasted cash flows in perpetuity. The assumptions about future cash flows and growth rates are based on the respective reporting unit’s long-term forecast and are subject to review and approval by senior management. A reporting unit’s discount rate is a significant assumption and is a risk-adjusted weighted average cost of capital, which we believe approximates the rate from a market participant’s perspective. The estimated fair value could be impacted by changes in market conditions, interest rates, growth rates, tax rates, costs, pricing and capital expenditures. We categorize the fair value determination as Level 3 in the fair value hierarchy due to its use of internal projections and unobservable measurement inputs. Our Mini Mill reporting unit holds the goodwill recognized as a result of the Company’s acquisition of Big River Steel and currently is our only reporting unit that has a significant amount of goodwill. This goodwill is primarily attributable to Big River Steel’s operational abilities, workforce and the anticipated benefits from their recent expansion. U. S. Steel completed its annual goodwill impairment test using a qualitative assessment during the fourth quarter of 2024 and determined there was no impairment of goodwill. Intangible assets with indefinite lives are also subject to at least annual impairment testing, which compares the fair value of the intangible assets with their carrying amounts. U. S. Steel has determined that certain of its acquired intangible assets have indefinite useful lives. These assets are also reviewed for impairment annually in the fourth quarter and whenever events or circumstances indicate the carrying value may not be recoverable. U. S. Steel completed its annual evaluation of its indefinite-lived water rights using a qualitative assessment and determined there was no indication of impairment. Finite-lived intangible assets are amortized on a straight-line basis over their estimated useful lives and are tested for impairment when events occur that indicate that the net book value will not be recovered over future cash flows. Environmental remediation Environmental expenditures are capitalized if the costs mitigate or prevent future contamination or if the costs improve existing assets’ environmental safety or efficiency. U. S. Steel provides for remediation costs and penalties when the responsibility to remediate is probable and the amount of associated costs is reasonably estimable. The timing of remediation accruals typically coincides with completion of studies defining the scope of work to be undertaken or when it is probable that a formal plan of action will be approved by the oversight agency. Remediation liabilities are accrued based on estimates of believed environmental exposure and are discounted if the amount and timing of the cash disbursements are readily determinable. Asset retirement obligations Asset retirement obligations (AROs) are initially recorded at fair value and are capitalized as part of the cost of the related long-lived asset and depreciated in accordance with U. S. Steel’s depreciation policies for property, plant and equipment. The fair value of the obligation is determined as the discounted value of expected future cash flows. Accretion expense is recorded each month to increase this discounted obligation over time. Certain AROs related to disposal costs of the majority of assets at our integrated steel facilities are not recorded because they have an indeterminate settlement date. These AROs will be initially recognized in the period in which sufficient information exists to estimate their fair value. See Note 19 for further details on U. S. Steel’s AROs. Pensions and other post-employment benefits U. S. Steel has defined contribution plans or multiemployer arrangements for pension benefits for more than 85 percent of its employees in the United States and defined benefit pension plans covering the remaining employees. For hires before January 1, 2016, U. S. Steel has defined benefit retiree health care and life insurance plans (Other Benefits) that cover its represented employees in North America upon their retirement. Government-sponsored programs into which U. S. Steel makes required contributions cover U. S. Steel’s European employees. For more details regarding pension and other post-employment benefits see Note 18 of the Consolidated Financial Statements. The pension and Other Benefits obligations and the related net periodic benefit costs are based on, among other things, assumptions regarding the discount rate, estimated return on plan assets, salary increases, the projected mortality of participants and the current level and future escalation of health care costs. Additionally, U. S. Steel recognizes an obligation to provide post-employment benefits for disability-related claims covering indemnity and medical payments for certain employees in North America. The obligation for these claims and the related periodic costs are measured using actuarial techniques and assumptions. Actuarial gains and losses occur when actual experience differs from any of the many assumptions used to value the benefit plans, or when assumptions change. For pension and Other Benefits, the Company recognizes into income on an annual basis a portion of unrecognized actuarial net gains or losses that exceed 10 percent of the larger of projected benefit obligations or plan assets (the corridor). These unrecognized amounts in excess of the corridor are amortized over the plan participants’ average life expectancy or average future service, depending on the demographics of the plan. Unrecognized actuarial net gains and losses for disability-related claims are immediately recognized into income. Deferred taxes

New Accounting Standards

New Accounting Standards	12 Months Ended
	Dec. 31, 2024
Accounting Policies [Abstract]
Recently Adopted Accounting Standards	2. New Accounting Standards During the year ended December 31, 2024, there were no new accounting standards and interpretations issued which are expected to have a material impact on the Company’s financial position, operations or cash flows. In November 2024, the Financial Accounting Standards Board (FASB) issued Accounting Standards Update 2024-03, Disaggregation of Income Statement Expenses (ASU 2024-03). ASU 2024-03 includes requirements that an entity disclose in the notes to the financial statements specified information about certain costs and expenses, including the amounts of (a) purchases of inventory, (b) employee compensation, (c) depreciation, (d) intangible asset amortization, and (e) other amounts of depletion expense included in each relevant expense caption presented on the statement of operations. The standard also requires disclosure of a qualitative description of the amounts remaining in relevant expense captions that are not separately disaggregated quantitatively, as well as the total amount of selling expenses and an entity’s definition of selling expenses. ASU 2024-03 is effective for annual periods beginning after December 15, 2026, and interim periods beginning after December 15, 2027. U. S. Steel is currently assessing the impact of ASU 2024-03 on its disclosures. In March 2024, the SEC adopted final rules that would require certain climate related disclosures. Certain disclosures would be required in the notes to the financial statements beginning in fiscal year 2025. The audited financial statement disclosures include capitalized costs and expenses related to severe weather events and other natural conditions subject to certain materiality thresholds. Beginning in annual disclosures for fiscal year 2026, certain greenhouse gas emission disclosures would also be required. In April 2024, the SEC issued a stay on the rules until legal challenges to the rule are addressed. U. S. Steel is monitoring the legal challenges and assessing the impact of the rules on its disclosures. In December 2023, the FASB issued Accounting Standards Update 2023-09, Improvements to Income Tax Disclosures (ASU 2023-09). ASU 2023-09 includes requirements that an entity disclose specific categories in the rate reconciliation and provide additional information for reconciling items that are greater than five percent of the amount computed by multiplying pretax income (or loss) by the applicable statutory income tax rate. The standard also requires that entities disclose income (or loss) from continuing operations before income tax expense (or benefit) and income tax expense (or benefit) each disaggregated between domestic and foreign. In addition, the standard also requires disclosure of payment amounts disaggregated by federal, state, and foreign, as well as by major jurisdiction. ASU 2023-09 is effective for annual periods beginning after December 15, 2024. U. S. Steel is currently assessing the impact of ASU 2023-09 on its disclosures. 3. Recently Adopted Accounting Standards In November 2023, the FASB issued Accounting Standards Update 2023-07, Improvements to Reportable Segment Disclosures (ASU 2023-07). ASU 2023-07 includes requirements that an entity disclose the title of the chief operating decision maker (CODM) and on an interim and annual basis, significant segment expenses and the composition of other segment items for each segment’s reported profit. The standard also permits disclosure of additional measures of segment profit. ASU 2023-07 is effective for fiscal years beginning after December 15, 2023, and interim periods within fiscal years beginning after December 15, 2024. U. S. Steel adopted this guidance effective January 1, 2024 for annual reporting and applied the amendments retrospectively to all prior periods presented in the Consolidated Financial Statements. The amendments for interim periods will be adopted in our fiscal year beginning on January 1, 2025. See Note 4 for further details on segment information. In September 2022, the FASB issued Accounting Standards Update 2022-04, Disclosure of Supplier Finance Program Obligations (ASU 2022-04). ASU 2022-04 requires that an entity disclose certain information about supplier finance programs used in connection with the purchase of goods and services. ASU 2022-04 is effective for all entities with fiscal years beginning after December 15, 2022, and interim periods within those fiscal years, except for the amendment on roll-forward information, which is effective for fiscal years beginning after December 15, 2023. U. S. Steel adopted this guidance effective January 1, 2023, with the exception of the amendment on roll-forward information, which was adopted in our fiscal year beginning on January 1, 2024 and applied prospectively. The Company has a SCF arrangement with a third-party administrator which allows participating suppliers, at their sole discretion, to make offers to sell payment obligations of the Company prior to their scheduled due dates at a discounted price to a participating financial institution. The third-party administrator entered into a separate agreement with the Export Import Bank of the United States to guarantee 90 percent of supplier obligations sold for up to $95 million. No guarantees or collateral are provided by the Company or any of its subsidiaries under the SCF program, and the Company does not benefit from any preferential payment terms or discounts as a result of supplier participation. The Company’s goal is to capture overall supplier savings and improve working capital efficiency. The agreements facilitate the suppliers’ ability to sell payment obligations, while providing them with greater working capital flexibility. The Company has no economic interest in the sale of the suppliers’ receivables and no direct financial relationship with the financial institution concerning these services. The Company’s obligations to its suppliers, including amounts due and scheduled payment dates, are not impacted by suppliers’ decisions to sell amounts under the arrangements. The SCF program requires the Company to pay the third-party administrator the stated amount of the confirmed participating supplier invoices. The payment terms for confirmed invoices range from 45 to 90 days after the end of the month in which the invoice was issued. The underlying costs from suppliers that elected to participate in the SCF program are generally recorded in cost of sales in the Company’s Consolidated Statements of Operations. Amounts due to suppliers who participate in the SCF program are reflected in accounts payable and accrued expenses on the Company’s Consolidated Balance Sheets and payments on the obligations by our suppliers are included in cash used in operating activities in the Consolidated Statements of Cash Flows. As of December 31, 2024 and 2023, accounts payable and accrued expenses The roll-forward of the Company’s outstanding obligations confirmed as valid under its SCF program for the year ended December 31, 2024 is as follows: (in millions) 2024 Confirmed obligations outstanding at beginning of year $197 Invoices confirmed 936 Invoices paid (935) Confirmed obligations outstanding at end of year $198

Recently Adopted Accounting Sta

Recently Adopted Accounting Standards	12 Months Ended
	Dec. 31, 2024
Accounting Changes and Error Corrections [Abstract]
Recently Adopted Accounting Standards	2. New Accounting Standards During the year ended December 31, 2024, there were no new accounting standards and interpretations issued which are expected to have a material impact on the Company’s financial position, operations or cash flows. In November 2024, the Financial Accounting Standards Board (FASB) issued Accounting Standards Update 2024-03, Disaggregation of Income Statement Expenses (ASU 2024-03). ASU 2024-03 includes requirements that an entity disclose in the notes to the financial statements specified information about certain costs and expenses, including the amounts of (a) purchases of inventory, (b) employee compensation, (c) depreciation, (d) intangible asset amortization, and (e) other amounts of depletion expense included in each relevant expense caption presented on the statement of operations. The standard also requires disclosure of a qualitative description of the amounts remaining in relevant expense captions that are not separately disaggregated quantitatively, as well as the total amount of selling expenses and an entity’s definition of selling expenses. ASU 2024-03 is effective for annual periods beginning after December 15, 2026, and interim periods beginning after December 15, 2027. U. S. Steel is currently assessing the impact of ASU 2024-03 on its disclosures. In March 2024, the SEC adopted final rules that would require certain climate related disclosures. Certain disclosures would be required in the notes to the financial statements beginning in fiscal year 2025. The audited financial statement disclosures include capitalized costs and expenses related to severe weather events and other natural conditions subject to certain materiality thresholds. Beginning in annual disclosures for fiscal year 2026, certain greenhouse gas emission disclosures would also be required. In April 2024, the SEC issued a stay on the rules until legal challenges to the rule are addressed. U. S. Steel is monitoring the legal challenges and assessing the impact of the rules on its disclosures. In December 2023, the FASB issued Accounting Standards Update 2023-09, Improvements to Income Tax Disclosures (ASU 2023-09). ASU 2023-09 includes requirements that an entity disclose specific categories in the rate reconciliation and provide additional information for reconciling items that are greater than five percent of the amount computed by multiplying pretax income (or loss) by the applicable statutory income tax rate. The standard also requires that entities disclose income (or loss) from continuing operations before income tax expense (or benefit) and income tax expense (or benefit) each disaggregated between domestic and foreign. In addition, the standard also requires disclosure of payment amounts disaggregated by federal, state, and foreign, as well as by major jurisdiction. ASU 2023-09 is effective for annual periods beginning after December 15, 2024. U. S. Steel is currently assessing the impact of ASU 2023-09 on its disclosures. 3. Recently Adopted Accounting Standards In November 2023, the FASB issued Accounting Standards Update 2023-07, Improvements to Reportable Segment Disclosures (ASU 2023-07). ASU 2023-07 includes requirements that an entity disclose the title of the chief operating decision maker (CODM) and on an interim and annual basis, significant segment expenses and the composition of other segment items for each segment’s reported profit. The standard also permits disclosure of additional measures of segment profit. ASU 2023-07 is effective for fiscal years beginning after December 15, 2023, and interim periods within fiscal years beginning after December 15, 2024. U. S. Steel adopted this guidance effective January 1, 2024 for annual reporting and applied the amendments retrospectively to all prior periods presented in the Consolidated Financial Statements. The amendments for interim periods will be adopted in our fiscal year beginning on January 1, 2025. See Note 4 for further details on segment information. In September 2022, the FASB issued Accounting Standards Update 2022-04, Disclosure of Supplier Finance Program Obligations (ASU 2022-04). ASU 2022-04 requires that an entity disclose certain information about supplier finance programs used in connection with the purchase of goods and services. ASU 2022-04 is effective for all entities with fiscal years beginning after December 15, 2022, and interim periods within those fiscal years, except for the amendment on roll-forward information, which is effective for fiscal years beginning after December 15, 2023. U. S. Steel adopted this guidance effective January 1, 2023, with the exception of the amendment on roll-forward information, which was adopted in our fiscal year beginning on January 1, 2024 and applied prospectively. The Company has a SCF arrangement with a third-party administrator which allows participating suppliers, at their sole discretion, to make offers to sell payment obligations of the Company prior to their scheduled due dates at a discounted price to a participating financial institution. The third-party administrator entered into a separate agreement with the Export Import Bank of the United States to guarantee 90 percent of supplier obligations sold for up to $95 million. No guarantees or collateral are provided by the Company or any of its subsidiaries under the SCF program, and the Company does not benefit from any preferential payment terms or discounts as a result of supplier participation. The Company’s goal is to capture overall supplier savings and improve working capital efficiency. The agreements facilitate the suppliers’ ability to sell payment obligations, while providing them with greater working capital flexibility. The Company has no economic interest in the sale of the suppliers’ receivables and no direct financial relationship with the financial institution concerning these services. The Company’s obligations to its suppliers, including amounts due and scheduled payment dates, are not impacted by suppliers’ decisions to sell amounts under the arrangements. The SCF program requires the Company to pay the third-party administrator the stated amount of the confirmed participating supplier invoices. The payment terms for confirmed invoices range from 45 to 90 days after the end of the month in which the invoice was issued. The underlying costs from suppliers that elected to participate in the SCF program are generally recorded in cost of sales in the Company’s Consolidated Statements of Operations. Amounts due to suppliers who participate in the SCF program are reflected in accounts payable and accrued expenses on the Company’s Consolidated Balance Sheets and payments on the obligations by our suppliers are included in cash used in operating activities in the Consolidated Statements of Cash Flows. As of December 31, 2024 and 2023, accounts payable and accrued expenses The roll-forward of the Company’s outstanding obligations confirmed as valid under its SCF program for the year ended December 31, 2024 is as follows: (in millions) 2024 Confirmed obligations outstanding at beginning of year $197 Invoices confirmed 936 Invoices paid (935) Confirmed obligations outstanding at end of year $198

Segment Information

Segment Information	12 Months Ended
	Dec. 31, 2024
Segment Reporting [Abstract]
Segment Information	4. Segment Information U. S. Steel has four reportable segments: North American Flat-Rolled, Mini Mill, USSE and Tubular Products. The results of our real estate business are disclosed in the Other category. The majority of U. S. Steel’s customers are located in North America and Europe. During 2024, sales to one customer of the Flat-Rolled segment were approximately $2.0 billion which exceeded 10 percent of U. S. Steel’s total consolidated net sales. During 2023 and 2022, no single customer accounted for more than 10 percent of U. S. Steel’s total consolidated net sales. The Flat-Rolled segment includes the operating results of U. S. Steel’s integrated steel plants and equity investees in the United States involved in the production of slabs, strip mill plates, sheets and tin mill products, as well as all pig iron, iron ore and coke production facilities in the United States. These operations primarily serve North American customers in the service center, conversion, transportation (including automotive), construction, container and appliance and electrical markets. The Mini Mill segment includes the operating results of Big River Steel and BR2 steel plants in Osceola, Arkansas involved in the production of sheets and electrical products. These operations primarily serve North American customers in the service center, conversion, transportation (including automotive), construction, container and appliance and electrical markets. The USSE segment includes the operating results of USSK, U. S. Steel’s integrated steel plant and coke production facilities in Slovakia, and its subsidiaries. USSE conducts its business mainly in Central and Western Europe and primarily serves customers in the European transportation (including automotive), construction, container, appliance, electrical, service center, conversion and oil, gas and petrochemical markets. USSE produces and sells slabs, hot-rolled, cold-rolled, hot-dip galvanized, and color-coated coils, electrical steel, strip mill plate, sheet, tin mill products and spiral welded pipe. The Tubular segment includes the operating results of U. S. Steel’s tubular production facilities and an equity investee in the United States. These operations produce and sell rounds, seamless and electric resistance welded (welded) steel casing and tubing (commonly known as oil country tubular goods or OCTG), standard and line pipe and mechanical tubing and primarily serve customers in the oil, gas and petrochemical markets. The Tubular segment includes the electric arc furnace at our Fairfield Tubular Operations in Fairfield, Alabama. The chief operating decision maker (CODM), which is the chief executive officer, evaluates segment performance and determines resource allocations based on a number of factors, the primary measure being earnings (loss) before interest, taxes, depreciation and amortization (EBITDA). EBITDA for reportable segments and the Other category does not include net interest and other financial costs (income), income taxes, and certain other items that management believes are not indicative of future results. For all of the segments, the CODM uses segment EBITDA in the Annual Operating Plan (AOP) and monthly performance review processes. The CODM considers AOP-to-actual EBITDA variances on a monthly, quarter-to-date, and year-to-date basis for evaluating performance of each segment and making decisions about resource allocations to each segment. The accounting principles applied at the operating segment level in determining earnings (loss) before interest, taxes, depreciation and amortization are generally the same as those applied at the consolidated financial statement level. Intersegment sales and transfers are accounted for at market-based prices and are eliminated at the corporate consolidation level. Corporate-level selling, general and administrative expenses and costs related to certain former businesses are allocated to the reportable segments and Other based on measures of activity that management believes are reasonable. The results of segment operations are as follows: (In millions) Flat-Rolled Mini Mill USSE Tubular Total 2024 Customer sales $ 9,604 $ 2,070 $ 2,983 $ 970 $ 15,627 Intersegment sales 211 347 24 7 589 Net sales 9,815 2,417 3,007 977 16,216 Other net sales (a) 13 Elimination of intersegment sales (589) Total net sales $ 15,640 Less: (b) Cost of sales 8,775 2,063 2,898 843 14,579 Earnings from investees (90) — — (22) (112) Other segment items (c) 196 121 38 21 376 Segment earnings before interest, taxes, depreciation and amortization 934 233 71 135 $ 1,373 Other loss before interest, taxes, depreciation and amortization (a) (7) Depreciation, depletion and amortization (913) Items not allocated to segments: Restructuring and other charges (Note 25) (8) Stock-based compensation expense (Note 15) (51) Asset impairment charges (19) Environmental remediation charges (18) Strategic alternatives review process costs (90) Granite City idling costs (11) Other charges, net (16) Earnings before interest and income taxes $ 240 Net interest and other financial benefits (198) Earnings before income taxes $ 438 Capital expenditures (d) 495 1,641 118 33 2,287 Segment depreciation, depletion and amortization (535) (203) (125) (50) (913) Other depreciation, depletion and amortization (a) — Total depreciation, depletion and amortization $ (913) Assets (d) 7,266 9,339 1,904 975 19,484 Other assets (a) 127 Corporate, reconciling items, and eliminations (e) 624 Total assets $ 20,235 (a) The results of our real estate business are disclosed in the Other category. (b) The significant expense (income) categories and amounts align with the segment-level information that is regularly provided to the CODM. Intersegment expenses are included within the amounts shown. (c) Other segment items primarily include selling, general and administrative expenses, BRS recycling tax credit revenue and BR2 startup costs. (d) Mini Mill includes capital expenditures and assets related to BR2 of $1.4 billion and $4.7 billion, respectively. (e) The majority of Corporate, reconciling items, and eliminations total assets is comprised of cash and the elimination of intersegment amounts. (In millions) Flat-Rolled Mini Mill USSE Tubular Total 2023 Customer sales $ 10,744 $ 2,223 $ 3,525 $ 1,551 $ 18,043 Intersegment sales 365 455 25 1 846 Net sales 11,109 2,678 3,550 1,552 18,889 Other net sales (a) 10 Elimination of intersegment sales (846) Total net sales $ 18,053 Less: (b) Cost of sales 9,899 2,259 3,413 931 16,502 Earnings from investees (72) — — (43) (115) Other segment items (c) 259 36 39 26 360 Segment earnings before interest, taxes, depreciation and amortization 1,023 383 98 638 $ 2,142 Other loss before interest, taxes, depreciation and amortization (a) (3) Depreciation, depletion and amortization (916) Items not allocated to segments: Restructuring and other charges (Note 25) (36) Stock-based compensation expense (Note 15) (51) Asset impairment charges (127) Environmental remediation charges (11) Strategic alternatives review process costs (79) Granite City idling costs (121) Other charges, net 1 Earnings before interest and income taxes $ 799 Net interest and other financial benefits (248) Earnings before income taxes $ 1,047 Capital expenditures (d) 536 1,899 109 32 2,576 Segment depreciation, depletion and amortization (605) (168) (94) (49) (916) Other depreciation, depletion and amortization (a) — Total depreciation, depletion and amortization $ (916) Assets (d) 7,546 7,569 2,229 1,002 18,346 Other assets (a) 140 Corporate, reconciling items, and eliminations (e) 1,965 Total assets $ 20,451 (a) The results of our real estate business are disclosed in the Other category. (b) The significant expense (income) categories and amounts align with the segment-level information that is regularly provided to the CODM. Intersegment expenses are included within the amounts shown. (c) Other segment items primarily include selling, general and administrative expenses, BRS recycling tax credit revenue and BR2 startup costs. (d) Mini Mill includes capital expenditures and assets related to BR2 of $1.5 billion and $3.0 billion, respectively. (e) The majority of Corporate, reconciling items, and eliminations total assets is comprised of cash and the elimination of intersegment amounts. (In millions) Flat-Rolled Mini Mill USSE Tubular Total 2022 Customer sales $ 12,522 $ 2,681 $ 4,243 $ 1,611 $ 21,057 Intersegment sales 350 366 13 5 734 Net sales 12,872 3,047 4,256 1,616 21,791 Other net sales (a) 9 Elimination of intersegment sales (735) Total net sales $ 21,065 Less: (b) Cost of sales 10,357 2,381 3,696 1,024 17,458 Earnings from investees (220) — — (23) (243) Other segment items (c) 228 27 31 23 309 Segment earnings before interest, taxes, depreciation and amortization 2,507 639 529 592 $ 4,267 Other earnings before interest, taxes, depreciation and amortization (a) 23 Depreciation, depletion and amortization (791) Items not allocated to segments: Restructuring and other charges (Note 25) (48) Stock-based compensation expense (Note 15) (57) Asset impairment charges (163) Environmental remediation charges (13) United Steelworkers labor agreement signing bonus and related costs (64) Gains on assets sold & previously held investments 6 Earnings before interest and income taxes $ 3,160 Net interest and other financial benefits (99) Earnings before income taxes $ 3,259 Capital expenditures (d) 503 1,159 90 17 1,769 Segment depreciation, depletion and amortization (499) (158) (85) (48) (790) Other depreciation, depletion and amortization (a) (1) Total depreciation, depletion and amortization $ (791) Assets (d) 7,936 5,787 2,175 1,140 17,038 Other assets (a) 141 Corporate, reconciling items, and eliminations (e) 2,279 Total assets $ 19,458 (a) The results of our real estate business are disclosed in the Other category. (b) The significant expense (income) categories and amounts align with the segment-level information that is regularly provided to the CODM. Intersegment expenses are included within the amounts shown. (c) Other segment items primarily include selling, general and administrative expenses, BRS recycling tax credit revenue and adjustments in electricity purchase agreements. (d) Mini Mill includes capital expenditures and assets related to BR2 of $0.8 billion and $1.4 billion, respectively. (e) The majority of Corporate, reconciling items, and eliminations total assets is comprised of cash and the elimination of intersegment amounts. Geographic Area: The information below summarizes external sales, property, plant and equipment and equity method investments based on the location of the operating segment to which they relate. (In millions) Year External Assets North America 2024 $ 12,657 $ 11,853 (a) 2023 14,528 10,223 (a) 2022 16,822 8,459 (a) Europe 2024 2,983 854 2023 3,525 910 2022 4,243 843 Total 2024 15,640 12,707 2023 18,053 11,133 2022 21,065 9,302 (a) Assets with a book value of $11,853 million, $10,223 million, and $8,459 million were located in the United States at December 31, 2024, 2023, and 2022, respectively.

Acquisition and Disposition

Acquisition and Disposition	12 Months Ended
	Dec. 31, 2024
Business Combinations [Abstract]
Acquisition and Disposition	5. Dispositions Real Property, South Works Disposition In July 2024, the Company entered into a purchase and sale agreement with a third party for the sale of substantially all of the Company’s former South Works real property. The Company will convey title of the property to the buyer for expected proceeds of approximately $70 million. This transaction is expected to close within the next 12 months. USS-UPI, LLC Disposition In December 2023, production at USS-UPI, LLC (UPI) was indefinitely idled. The Company has accrued a total of $44 million and $108 million for severance, exit costs and employee benefits as of December 31, 2024 and 2023, respectively. Payments of $59 million for these items were made during the year ended December 31, 2024. The Company has previously committed to, and continues to intend to, pursue the disposition of certain assets related to the UPI facility. As of December 31, 2024, the South Works property and the UPI facility are recorded as assets held-for-sale which are recorded in Other current assets on the Consolidated Balance Sheet.

Revenue

Revenue	12 Months Ended
	Dec. 31, 2024
Revenue from Contract with Customer [Abstract]
Revenue	Revenue is generated primarily from contracts to produce, ship and deliver steel products, and to a lesser extent, raw materials sales such as iron ore pellets and coke by-products and real estate sales. Generally, U. S. Steel’s performance obligations are satisfied and revenue is recognized when title transfers to our customer for product shipped or services are provided. Revenues are recorded net of any sales incentives. Shipping and other transportation costs charged to customers are treated as fulfillment activities and are recorded in both revenue and cost of sales at the time control to the related good being shipped is transferred to the customer. Costs related to obtaining sales contracts are incidental and are expensed when incurred. Because customers are invoiced at the time title transfers and U. S. Steel’s right to consideration is unconditional at that time, U. S. Steel does not maintain contract asset balances. Additionally, U. S. Steel does not maintain contract liability balances, as performance obligations are satisfied prior to customer payment for product. U. S. Steel offers industry standard payment terms. The following tables disaggregate our revenue by product for each of our reportable business segments for the years ended December 31, 2024, 2023, and 2022, respectively (Net Sales by Product, excluding intersegment sales, in millions): Year Ended December 31, 2024 Flat-Rolled Mini Mill USSE Tubular Other Total Semi-finished $ 84 $ — $ 78 $ 35 $ — $ 197 Hot-rolled sheets 1,566 1,039 1,468 — — 4,073 Cold-rolled sheets 3,665 325 229 — — 4,219 Coated sheets 2,899 701 1,052 — — 4,652 Tubular products — — 51 913 — 964 All other (a) 1,390 5 105 22 13 1,535 Total $ 9,604 $ 2,070 $ 2,983 $ 970 $ 13 $ 15,640 (a) Consists primarily of sales of raw materials and coke making by-products Year Ended December 31, 2023 Flat-Rolled Mini Mill USSE Tubular Other Total Semi-finished $ 242 $ — $ 168 $ — $ — $ 410 Hot-rolled sheets 1,926 1,215 1,637 — — 4,778 Cold-rolled sheets 3,568 365 269 — — 4,202 Coated sheets 3,484 639 1,278 — — 5,401 Tubular products — — 52 1,528 — 1,580 All other (a) 1,524 4 121 23 10 1,682 Total $ 10,744 $ 2,223 $ 3,525 $ 1,551 $ 10 $ 18,053 (a) Consists primarily of sales of raw materials and coke making by-products. Year Ended December 31, 2022 Flat-Rolled Mini Mill USSE Tubular Other Total Semi-finished $ 193 $ — $ 103 $ — $ — $ 296 Hot-rolled sheets 2,338 1,570 1,919 — — 5,827 Cold-rolled sheets 3,898 356 385 — — 4,639 Coated sheets 4,461 745 1,622 — — 6,828 Tubular products — — 68 1,594 — 1,662 All other (a) 1,632 10 146 17 8 1,813 Total $ 12,522 $ 2,681 $ 4,243 $ 1,611 $ 8 $ 21,065 (a) Consists primarily of sales of raw materials and coke making by-products.

Net Interest and Other Financia

Net Interest and Other Financial Costs	12 Months Ended
	Dec. 31, 2024
Other Income and Expenses [Abstract]
Net Interest and Other Financial Costs	7. Net Interest and Other Financial Costs (In millions) 2024 2023 2022 Interest income: Interest income $ (96) $ (141) $ (44) Interest expense and other financial costs: Interest incurred 237 234 218 Less interest capitalized 213 162 59 Total interest expense 24 72 159 Loss on debt extinguishment (a) 2 — — Net periodic benefit income (132) (154) (246) Net gain from investments related to active employee benefits (25) (43) — Foreign currency net loss (gain) (b) 6 (5) 11 Financial costs on: Amended Credit Agreement 5 5 5 USSK Credit Facility 2 4 3 Other 7 5 4 Amortization of discounts and deferred financing costs 9 9 9 Total other financial costs 29 18 32 Net interest and other financial (benefits) costs $ (198) $ (248) $ (99) (a) Represents a net pretax charge of $2 million during 2024 related to the repayments of the 2026 Senior Convertible Notes. (b)

Earnings and Dividends Per Comm

Earnings and Dividends Per Common Share	12 Months Ended
	Dec. 31, 2024
Earnings Per Share [Abstract]
Earnings and Dividends Per Common Share	8. Earnings and Dividends Per Common Share Earnings per Share Attributable to United States Steel Corporation Stockholders Basic earnings per common share is based on the weighted average number of common shares outstanding during the period. Diluted earnings per common share assumes the exercise of stock options, the vesting of restricted stock units and performance awards, provided in each case the effect is dilutive. The “if-converted” method is used to calculate the dilutive effect of the Senior Convertible Notes due in 2026 as a result of ASU 2020-06. The computations for basic and diluted earnings per common share from continuing operations are as follows: (Dollars in millions, except per share amounts) 2024 2023 2022 Net earnings attributable to United States Steel Corporation stockholders Basic $ 384 $ 895 $ 2,524 Interest expense on Senior Convertible Notes, net of tax 13 13 13 Diluted $ 397 $ 908 $ 2,537 Weighted-average shares outstanding (in thousands): Basic 224,817 224,761 246,986 Effect of Senior Convertible notes 26,159 26,194 26,194 Effect of stock options, restricted stock units and performance awards 3,028 4,405 3,783 Diluted 254,004 255,360 276,963 Net earnings per share attributable to United States Steel Corporation stockholders: Basic $ 1.71 $ 3.98 $ 10.22 Diluted $ 1.57 $ 3.56 $ 9.16 The following table summarizes the securities that were antidilutive, and therefore, were not included in the computation of diluted earnings per common share: (In thousands) 2024 2023 2022 Securities granted under the 2016 Omnibus Incentive Compensation Plan, as amended and restated 125 475 960 Dividends Paid per Share Quarterly dividends on common stock were five cents per share for each quarter in 2024, 2023, and 2022.

Cash, Cash Equivalents, and Res

Cash, Cash Equivalents, and Restricted Cash	12 Months Ended
	Dec. 31, 2024
Cash, Cash Equivalents, Restricted Cash, and Restricted Cash Equivalents [Abstract]
Cash, Cash Equivalents, and Restricted Cash	9. Cash, Cash Equivalents and Restricted Cash The following table provides a reconciliation of cash, cash equivalents and restricted cash reported within U. S. Steel’s Consolidated Balance Sheets that sum to the total of the same amounts shown in the Consolidated Statements of Cash Flows: December 31, (In millions) 2024 2023 2022 Cash and cash equivalents $ 1,367 $ 2,948 $ 3,504 Restricted cash in other current assets 11 8 4 Long-term restricted cash 35 32 31 Total cash, cash equivalents and restricted cash $ 1,413 $ 2,988 $ 3,539 Amounts included in restricted cash represent cash balances which are legally or contractually restricted, primarily for insurance purposes, environmental liabilities and other capital projects.

Inventories

Inventories	12 Months Ended
	Dec. 31, 2024
Inventory Disclosure [Abstract]
Inventories	10. Inventories (In millions) December 31, 2024 December 31, 2023 Raw materials $ 959 $ 773 Semi-finished products 828 877 Finished products 331 428 Supplies and sundry items 50 50 Total $ 2,168 $ 2,128

Income Taxes

Income Taxes	12 Months Ended
	Dec. 31, 2024
Income Tax Disclosure [Abstract]
Income Taxes	11. Income Taxes Components of earnings before income taxes: (In millions) 2024 2023 2022 United States $ 499 $ 1,041 $ 2,847 Foreign (61) 6 412 Earnings before income taxes $ 438 $ 1,047 $ 3,259 At the end of 2024, 2023, and 2022, U. S. Steel does not have any undistributed foreign earnings and profits for which U.S. deferred taxes have not been provided. Income tax provision (benefit): 2024 2023 2022 (In millions) Current Deferred Total Current Deferred Total Current Deferred Total Federal $ (53) $ 60 $ 7 $ 56 $ 116 $ 172 $ 101 $ 451 $ 552 State and local (6) 24 18 (3) (14) (17) 54 43 97 Foreign — 29 29 2 (5) (3) 79 7 86 Total $ (59) $ 113 $ 54 $ 55 $ 97 $ 152 $ 234 $ 501 $ 735 A reconciliation of the federal statutory tax rate of 21 percent to total provision follows: (In millions) 2024 2023 2022 Statutory rate applied to earnings before income taxes $ 92 $ 220 $ 684 Valuation allowance 47 (14) (38) Excess percentage depletion (23) (18) (48) Capitalized transaction costs 13 10 — State and local income taxes after federal income tax effects 8 (1) 97 Effects of foreign operations (12) (3) 85 U.S. impact of foreign operations (29) (19) 6 Impact of tax credits (11) (7) (83) Adjustment of prior years’ federal income taxes (42) (34) 40 Unrecognized tax benefits 12 2 — Stock compensation (7) (5) (3) Nondeductible executive compensation 5 16 6 Other 1 5 (11) Total provision $ 54 $ 152 $ 735 Included in the 2024 provision is a benefit of $59 million related to the 2023 federal and state income tax returns. In March 2022, the Company and the Arkansas Economic Development Commission entered into the Recycling Tax Credit Incentive Agreement, whereby the Company may earn state income tax credits in an amount equal to 30 percent of the cost of waste reduction, reuse, or recycling equipment, subject to meeting the requirements of the Arkansas Code Ann. Section 26-51-506, for the Company’s BR2 facility near Osceola, Arkansas. Documentation supporting the Company’s investment in qualifying equipment must be submitted as part of an application for certification expected to be completed in 2025. In March 2022, the Company received a lump-sum payment of approximately $82 million as proceeds from the sale of a portion of expected future tax credits to be earned by the Company (see Note 26 for additional information). The Company estimates that it could earn tax credits in excess of $700 million, exclusive of the amount sold in March 2022, which the Company will recognize in the year it meets the requirements of Arkansas Code Ann. Section 26-51-506. Any unused tax credit that cannot be claimed in a tax year may be carried forward indefinitely by the Company and applied to its future state tax liability. On August 16, 2022, H.R. 5376 (commonly called the Inflation Reduction Act of 2022) was signed into law, which, among other things, implemented a corporate alternative minimum tax (CAMT) of 15 percent on net book income of certain large corporations adjusted for certain items prescribed by the legislation. The Organization for Economic Co-operation and Development (the “OECD”), an international association of 38 countries including the U.S., has proposed changes to numerous long-standing tax principles, including a global minimum tax initiative. On December 12, 2022, the European Union member states agreed to implement the OECD’s Pillar 2 global corporate minimum tax rate of 15 percent on companies with revenues of at least €750 million, which went into effect in 2024. The law on minimum top-up tax for multinational enterprise groups and large-scale domestic groups in Slovakia was approved by the parliament on December 8, 2023 and signed by the President on December 21, 2023, with an effective date of December 31, 2023. The Company analyzed the 2024 tax effects of CAMT and Pillar 2, which were not material to the Consolidated Financial Statements. Included in the 2023 provision is a benefit of $43 million related to the 2022 federal and state income tax returns, as well as an additional benefit of $12 million related to the adjustment of prior years’ federal income taxes. Also included in the 2023 provision is a benefit of $23 million related to the recognition of a deferred tax asset on unrecognized currency losses in branch operations pursuant to proposed regulations under Internal Revenue Code Section 987. Deferred taxes Deferred tax assets and liabilities resulted from the following: December 31, (In millions) 2024 2023 Deferred tax assets: Federal tax loss carryforwards (no expiration) $ 213 $ 1 Federal capital loss carryforwards (expiring in 2026) 69 69 State tax credit carryforwards (expiring in 2027 through 2038) 17 14 State tax loss carryforwards (expiring in 2026 through 2044) 91 80 State capital loss carryforwards (expiring in 2026 through 2036) 21 23 General business credit carryforwards (expiring in 2044) 9 — Foreign tax loss and credit carryforwards (expiring in 2027 through 2034) 26 8 Operating lease liabilities 19 28 Capitalized research and development 76 69 Receivables, payables and debt 149 140 Inventory 48 57 Other temporary differences 71 41 Valuation allowance (149) (101) Total deferred tax assets $ 660 $ 429 Deferred tax liabilities: Property, plant and equipment $ 589 $ 642 Operating right-of-use assets 17 26 Investments in subsidiaries and equity investees 557 184 Employee benefits 109 72 Contingencies and accrued liabilities 45 73 Total deferred tax liabilities $ 1,317 $ 997 Net deferred tax liability $ (657) $ (568) U. S. Steel recognizes deferred tax assets and liabilities for the estimated future tax consequences attributable to differences between the financial statement carrying amounts of existing assets and liabilities and their respective tax basis. The realization of deferred tax assets is assessed quarterly based on several interrelated factors. These factors include U. S. Steel’s expectation to generate sufficient future taxable income and the projected time period over which these deferred tax assets will be realized. Each quarter U. S. Steel analyzes the likelihood that our deferred tax assets will be realized. A valuation allowance is recorded if, based on the weight of all available positive and negative evidence, it is more likely than not that some portion, or all, of a deferred tax asset will not be realized. At December 31, 2024, the net domestic deferred tax liability was $619 million, net of an established valuation allowance of $103 million. At December 31, 2023, the net domestic deferred tax liability was $566 million, net of an established valuation allowance of $98 million. At December 31, 2024, the net foreign deferred tax liability was $38 million, net of an established valuation allowance of $46 million. At December 31, 2023, the net foreign deferred tax liability was $2 million, net of an established valuation allowance of $3 million. The net foreign deferred tax asset will fluctuate as the value of the U.S. dollar changes with respect to the euro. U. S. Steel will continue to monitor the realizability of its deferred tax assets on a quarterly basis. In the future, if we determine that realization is more likely than not for a deferred tax asset with a valuation allowance, the related valuation allowance will be reduced, and we will record a non-cash benefit to earnings. Unrecognized tax benefits Unrecognized tax benefits are the differences between a tax position taken, or expected to be taken, in a tax return and the benefit recognized for accounting purposes pursuant to the guidance in ASC Topic 740 on income taxes. The total amount of gross unrecognized tax benefits was $18 million, $4 million, and $2 million as of December 31, 2024, 2023, and 2022, respectively. The total amount of net unrecognized tax benefits that, if recognized, would affect the effective tax rate was $18 million and $4 million as of December 31, 2024, and 2023, respectively. U. S. Steel records interest related to uncertain tax positions as a part of net interest and other financial costs in the Consolidated Statements of Operations. Any penalties are recognized as part of selling, general and administrative expenses. U. S. Steel had accrued liabilities for interest and penalties related to uncertain tax positions of less than $1 million and $2 million as of December 31, 2024, and 2023, respectively. A tabular reconciliation of unrecognized tax benefits follows: (In millions) 2024 2023 2022 Unrecognized tax benefits, beginning of year $ 4 $ 2 $ 3 Increases – tax positions taken in prior years 16 — — Increases – current tax positions — 2 — Lapse of statute of limitations (2) — (1) Unrecognized tax benefits, end of year $ 18 $ 4 $ 2 Tax years subject to examination Below is a summary of the tax years open to examination by major tax jurisdiction: U.S. Federal – 2021 and forward U.S. States – 2017 and forward Slovakia – 2013 and forward Status of Internal Revenue Service (IRS) examinations The IRS completed its audit of the Company’s 2017-2018 federal consolidated tax returns in 2023.

Investments, Long-Term Receivab

Investments, Long-Term Receivables and Equity Investee Transactions	12 Months Ended
	Dec. 31, 2023
Equity Method Investments and Joint Ventures [Abstract]
Investments, Long-Term Receivables and Equity Investee Transactions	12. Investments, Long-Term Receivables and Equity Investee Transactions December 31, (In millions) 2024 2023 Equity method investments $ 734 $ 740 Receivables due after one year, less allowance of $3 in both periods 21 19 Other 2 2 Total $ 757 $ 761 Summarized financial information of all investees accounted for by the equity method of accounting is as follows (amounts represent 100% of investee financial information): (In millions) 2024 2023 2022 Income data – year ended December 31: Net Sales $ 3,184 $ 3,335 $ 3,222 Operating income 245 342 492 Net earnings 220 319 462 Balance sheet date – December 31: Current Assets $ 847 $ 876 $ 1,085 Noncurrent Assets 788 844 974 Current liabilities 226 255 314 Noncurrent Liabilities 392 398 513 U. S. Steel’s portion of the income (loss) from investees reflected on the Consolidated Statements of Operations was $112 million, $115 million, and $243 million for the years ended December 31, 2024, 2023, and 2022, respectively. All of our significant investees are located in the U.S. Investees accounted for using the equity method include: Investee December 31, 2024 Interest Chrome Deposit Corporation 50 % Double G Coatings Company, Inc. 50 % Hibbing Development Company 24.1 % Hibbing Taconite Company (a) 14.7 % Patriot Premium Threading Services, LLC 50 % PRO-TEC Coating Company, LLC 50 % (a) Hibbing Taconite Company (Hibbing) is an unincorporated joint venture that is owned, in part, by Hibbing Development Company (HDC), which is accounted for using the equity method. Through HDC we are able to influence the activities of Hibbing, and as such, its activities are accounted for using the equity method. In 2022, the Company recognized pre-tax gains on equity investee transactions of approximately $6 million from Worthington Specialty Processing pertaining to the sale of the former joint venture’s facilities and subsequent distribution to the investors. The joint venture is expected to be dissolved in the future and is expected to result in an immaterial distribution to the Company. Dividends or partnership distributions received from equity investees were $109 million, $114 million and $28 million in 2024, 2023 and 2022, respectively. U. S. Steel evaluates impairment of its equity method investments whenever circumstances indicate that a decline in value below carrying value is other than temporary. Under these circumstances, we would adjust the investment down to its estimated fair value, which then becomes its new carrying value.

Property, Plant and Equipment

Property, Plant and Equipment	12 Months Ended
	Dec. 31, 2024
Property, Plant and Equipment [Abstract]
Property, Plant and Equipment	13. Property, Plant and Equipment December 31, (In millions) Useful Lives 2024 2023 Land and depletable property — $ 257 $ 216 Buildings 35-40 years 2,883 1,854 Machinery and equipment Steel producing 2-30 years 19,790 16,806 Other 5-30 years 102 97 Information technology 5-15 years 857 829 Assets under finance lease 5-15 years 379 302 Construction in process — 1,971 3,871 Total 26,239 23,975 Less accumulated depreciation and depletion 14,266 13,582 Net $ 11,973 $ 10,393 Amounts in accumulated depreciation and depletion for assets acquired under finance leases were $182 million and $126 million at December 31, 2024, and 2023, respectively.

Intangible Assets

Intangible Assets	12 Months Ended
	Dec. 31, 2024
Goodwill and Intangible Assets Disclosure [Abstract]
Intangible Assets	14. Goodwill and Intangible Assets Intangible assets are being amortized on a straight-line basis over their estimated useful lives and are detailed below: As of December 31, 2024 As of December 31, 2023 (In millions) Useful Gross Accumulated Net Gross Accumulated Net Customer relationships 22 Years $ 413 $ 75 $ 338 $ 413 $ 56 $ 357 Patents 5-15 Years 17 14 3 17 13 4 Energy Contract 2 Years — — — 54 54 — Total amortizable intangible assets $ 430 $ 89 $ 341 $ 484 $ 123 $ 361 Amortization expense was $20 million and $42 million for years ended December 31, 2024, and December 31, 2023, respectively. We expect approximately $97 million in total amortization expense from 2025 through 2029 and approximately $244 million in remaining amortization expense thereafter. The carrying amount of acquired water rights with indefinite lives as of December 31, 2024, and December 31, 2023, totaled $75 million. Below is a summary of goodwill by segment for the twelve months ended December 31, 2024: (In millions) Flat-Rolled Mini Mill USSE Tubular Total Balance at December 31, 2023 $ — $ 916 $ 4 $ — $ 920 Additions — — — — — Balance at December 31, 2024 $ — $ 916 $ 4 $ — $ 920

Stock-Based Compensation Plans

Stock-Based Compensation Plans	12 Months Ended
	Dec. 31, 2022
Share-Based Payment Arrangement [Abstract]
Stock-Based Compensation Plans	15. Stock-Based Compensation Plans U. S. Steel has outstanding stock-based compensation awards that were granted by the Compensation & Organization Committee of the Board of Directors (the Committee), or its designee, under the 2005 Stock Incentive Plan (the 2005 Plan) and the 2016 Omnibus Incentive Compensation Plan, as amended and restated (the Omnibus Plan) (collectively the Plans). On April 26, 2016, the Company’s stockholders approved the Omnibus Plan and authorized the Company to issue up to 7,200,000 shares of U. S. Steel common stock under the Omnibus Plan. The Company’s stockholders authorized the issuance of an additional 6,300,000 shares under the Omnibus Plan on April 25, 2017, an additional 4,700,000 shares under the Omnibus Plan on April 28, 2020, and an additional 14,500,000 shares under the Omnibus Plan on April 27, 2021. While awards that were previously granted under the 2005 Plan remain outstanding, all future awards will be granted under the Omnibus Plan. As of December 31, 2024, there were 4,084,130 shares available for future grants under the Omnibus Plan. Generally, a share issued under the Omnibus Plan pursuant to an award other than a stock option will reduce the number of shares available under the Stock Plan by 1.78 shares. Shares related to awards under either plan (i) that are forfeited, (ii) that terminate without shares having been issued or (iii) for which payment is made in cash or property other than shares, are again available for awards under the Omnibus Plan. Shares delivered to U. S. Steel or withheld for purposes of satisfying the exercise price or tax withholding obligations are not available for future awards. The purpose of the Plans is to attract, reward and retain employees and non-employee directors who create long-term value for our stockholders by delivering on objectives that support our long-term strategy. The Committee administers the Plans, and under the Omnibus Plan may make grants of stock options, restricted stock units (RSUs), performance awards, and other stock-based awards. The following table summarizes the total stock-based compensation awards granted during the years 2024, 2023, and 2022: Restricted Stock Units TSR Performance Awards ROCE Performance Awards Performance-Based Restricted Stock Units 2024 801,540 — 230,350 — 2023 2,126,020 185,120 357,020 — 2022 1,249,830 236,520 408,870 83,951 Stock-based compensation expense The following table summarizes the total compensation expense recognized for stock-based compensation awards: (In millions, except per share amounts) Year Ended December 31, 2024 Year Ended December 31, 2023 Year Ended December 31, 2022 Stock-based compensation expense recognized: Cost of sales $ 20 $ 16 $ 15 Selling, general and administrative expenses 32 35 42 Total 52 51 57 Related deferred income tax benefit 12 12 14 Decrease in net income 40 39 43 Decrease in basic earnings per share 0.18 0.17 0.18 Decrease in diluted earnings per share 0.16 0.15 0.16 As of December 31, 2024, total future compensation cost related to nonvested stock-based compensation arrangements was $43 million and the average period over which this cost is expected to be recognized is approximately 21 months. Stock options Compensation expense for stock options is recorded over the vesting period based on the fair value on the date of grant, as calculated by U. S. Steel using the Black-Scholes model and the assumptions listed below. Awards generally vest ratably over a three-year service period and have a term of ten years. Stock options are generally issued at the average market price of the underlying stock on the date of the grant. Upon exercise of stock options, shares of U. S. Steel stock are issued from treasury stock or from authorized, but unissued common stock. There were 171,000 performance-based stock options granted in 2021. There were no stock options granted in 2024, 2023, and 2022. The 171,000 performance-based stock options granted in December 2021 do not become vested and exercisable until the Company’s 20-trading day average closing stock price meets or exceeds the following stock price hurdles during the seven 20-trading day Average Closing Stock Price Achievement During 7-Year Period Beginning on Grant Date (a) Percentage of Performance-Based Stock Options Exercisable $ 35.00 33.33 % $ 45.00 33.33 % $ 55.00 33.34 % (a) The $35.00 tranche vested in April 2022 and the $45.00 tranche vested in January 2024. The following table shows a summary of the status and activity of stock options for the year ended December 31, 2024: Shares Weighted- Weighted- Aggregate Outstanding at January 1, 2024 760,238 $ 27.98 Granted — $ — Exercised (158,908) $ 24.90 Forfeited or expired (13,057) $ 37.33 Outstanding at December 31, 2024 588,273 $ 28.60 2.11 $ 4 Exercisable at December 31, 2024 531,273 $ 29.15 1.91 $ 4 Exercisable and expected to vest at December 31, 2024 588,273 $ 28.60 2.11 $ 4 The aggregate intrinsic value in the table above represents the total pretax intrinsic value (difference between our closing stock price on the last trading day of 2024 and the exercise price, multiplied by the number of in-the-money options). Intrinsic value changes are a function of the fair market value of our stock. The total intrinsic value of stock options exercised (i.e., the difference between the market price at exercise and the price paid by the employee to exercise the option) was $3 million, $4 million, and $5 million during the years ended December 31, 2024, December 31, 2023, and December 31, 2022, respectively. The total amount of cash received by U. S. Steel from the exercise of options was $4 million and $10 million during the years ended December 31, 2024, and December 31, 2023, respectively. The related net tax benefit realized from the exercise of these options was immaterial in 2024 and 2023. Stock awards Compensation expense for nonvested stock awards is recorded over the vesting period based on the fair value at the date of grant. RSUs awarded as part of annual grants generally vest ratably over three years. Their fair value is the average market price of the underlying common stock on the date of grant. RSUs granted in connection with new-hire or retention awards generally cliff vest three years from the date of the grant. Total shareholder return (TSR) performance awards may vest at varying levels at the end of a three-year performance period if U. S. Steel’s total shareholder return compared to the total shareholder return of a peer group of companies meets performance criteria during the three-year performance period. TSR is calculated as follows: 20 percent for each year in the three-year performance period and 40 percent for the full three-year period. TSR performance awards may vest and pay out 50 percent at the threshold level, 100 percent at the target level and 200 percent at the maximum level. Payment for performance in between the threshold percentages will be interpolated. The fair value of the performance awards is calculated using a Monte-Carlo simulation. Performance awards based on the return on capital employed (ROCE) metric will be measured based on the Company’s consolidated worldwide earnings (loss) before interest and income taxes, as adjusted, divided by consolidated worldwide capital employed, as adjusted, over a three year period. ROCE is calculated based on the ROCE achieved in the first, second and third years of the performance period, weighted at 20 percent for each year in the three-year performance period and 40 percent for the full three-year period. The ROCE awards will pay out 50 percent at the threshold level, 100 percent at the target level and 200 percent at the maximum level. Payment for performance in between the threshold percentages will be interpolated. Compensation expense associated with the ROCE awards will be contingent based upon the achievement of the specified ROCE performance goals and will be adjusted on a quarterly basis to reflect the probability of achieving the ROCE metric. ROCE performance awards may vest at the end of a three-year performance period contingent upon meeting ROCE performance goals approved by the Committee. The fair value of the ROCE performance awards is the average market price of the underlying common stock on the date of grant. In December 2021 and August 2022, special performance-based restricted stock unit awards (PSUs) were granted to members of the Company’s executive leadership team. Shares are earned based on the achievement of certain pre-set quantitative performance criteria during the four-year performance period, January 1, 2022, through December 31, 2025. Shares may vest following the expiration of the Performance Period if the Company satisfies the performance criteria. The Chief Executive Officer was granted PSUs that vest with the following, equally weighted, performance metrics: (i) EBITDA margin expansion, (ii) greenhouse gas emissions intensity reduction, (iii) asset portfolio optimization, (iv) leverage metrics and (v) corporate relative valuation. Other members of the executive leadership team were granted PSUs that vest with performance criteria related to: (i) on time and on budget completion of the second mini mill (30% of the grant), (ii) EBITDA margin expansion (40% of the grant) and (iii) greenhouse gas emissions intensity reduction (30% of the grant). For the PSU awards, a payout is achievable at threshold (50% of target), target (100% of target) or maximum (200% of target) performance achievement. Pay out amounts will be interpolated between the threshold, target and maximum amounts. The following table shows a summary of the performance awards outstanding as of December 31, 2024, and their fair market value on the respective grant date: Performance Period Fair Value Minimum Target Maximum 2024 - 2026 $ 10 — 219,770 439,540 2023 - 2025 $ 16 — 495,852 991,704 2022 - 2024 $ 15 — 595,662 1,191,324 2021 - 2025 $ 13 — 574,168 1,148,336 The following table shows a summary of the status and activity of nonvested stock awards for the year ended December 31, 2024: Restricted TSR Performance (a) ROCE Performance (a) Performance-Based Restricted Stock Units (a) Total Weighted- Nonvested at January 1, 2024 3,432,338 728,570 952,969 697,485 5,811,362 $ 26.95 Granted 801,540 — 230,350 — 1,031,890 47.22 Vested (1,332,529) (192,040) (404,952) — (1,929,521) 23.00 Performance adjustment factor (b) — (114,890) 202,476 — 87,586 15.89 Forfeited or expired (139,826) (32,612) (58,587) (123,317) (354,342) 29.60 Nonvested at December 31, 2024 2,761,523 389,028 922,256 574,168 4,646,975 $ 32.68 (a) The number of shares shown for the performance awards is based on the target number of share awards. (b) Consists of adjustments to vested performance awards to reflect actual performance. The following table presents information on RSUs and performance awards granted: 2024 2023 2022 Number of awards granted 1,031,890 2,668,160 1,979,171 Weighted-average grant-date fair value per share $ 47.22 $ 31.68 $ 24.52 During the years ended December 31, 2024, 2023, and 2022, the total fair value of shares vested was $44 million, $45 million, and $45 million, respectively.

Derivative Instruments

Derivative Instruments	12 Months Ended
	Dec. 31, 2024
Derivative Instruments and Hedging Activities Disclosure [Abstract]
Derivative Instruments	16. Derivative Instruments U. S. Steel is exposed to foreign currency exchange rate risks in our European operations. USSE’s revenues are primarily in euros and costs are primarily in euros and U.S. dollars. U. S. Steel uses foreign exchange forward sales contracts (foreign exchange forwards) with maturities up to 12 months to manage our currency requirements and exposure to foreign currency exchange rate fluctuations. Derivative instruments are required to be recognized at fair value in the Consolidated Balance Sheet. The USSE and Flat-Rolled segments use hedge accounting for their foreign exchange forwards. U. S. Steel also uses financial swaps to mitigate commodity price risks related to the procurement of natural gas, zinc, tin, electricity, and iron ore (commodity purchase swaps). We have elected cash flow hedge accounting for these commodity purchase swaps, which have maturities of up to 15 months. U. S. Steel has entered into financial swaps that are used to partially manage the sales price risk of certain hot-rolled coil sales and iron ore sales (sales swaps). The sales swaps are accounted for using hedge accounting and have maturities of up to 12 months. Generally, forward physical purchase contracts qualify for the normal purchase and normal sales exceptions described in ASC Topic 815 and are not subject to mark-to-market accounting. In accordance with the guidance in ASC Topic 820 on fair value measurements and disclosures, the fair value of our foreign exchange forwards, commodity purchase swaps and sales swaps was determined using Level 2 inputs, which are defined as “significant other observable” inputs. The inputs used are from market sources that aggregate data based upon market transactions. The table below shows the outstanding swap quantities used to hedge forecasted purchases and sales as of December 31, 2024, and December 31, 2023: Hedge Contracts Classification December 31, 2024 December 31, 2023 Natural gas (in mmbtus) Commodity purchase swaps 20,706,000 20,625,000 Tin (in metric tons) Commodity purchase swaps — 5 Zinc (in metric tons) Commodity purchase swaps 9,300 26,148 Electricity (in megawatt hours) Commodity purchase swaps 16,400 183,288 Iron ore pellets (in metric tons) Commodity purchase swaps 2,880,000 0 Iron ore pellets (in metric tons) Sales swaps 300,900 120,834 Hot-rolled coils (in tons) Sales swaps 236,000 261,000 Foreign currency (in millions of euros) Foreign exchange forwards € 368 € 452 Foreign currency (in millions of dollars) Foreign exchange forwards $ — $ 37 The following summarizes the fair value amounts included in our Consolidated Balance Sheets as of December 31, 2024, and December 31, 2023: Balance Sheet Location (in millions) December 31, 2024 December 31, 2023 Designated as Hedging Instruments Accounts receivable $ 41 $ 4 Accounts payable 8 81 Investments and long-term receivables 1 — Other long-term liabilities 1 2 The table below summarizes the effect of hedge accounting on AOCI and amounts reclassified from AOCI into earnings for 2024, 2023, and 2022: Gain (Loss) on Derivatives in AOCI Amount of Gain (Loss) Recognized in Income (In millions) 2024 2023 2022 Location of Reclassification from AOCI 2024 2023 2022 Sales swaps $ 58 $ (41) $ 14 Net sales $ 8 $ (15) $ (18) Commodity purchase swaps 20 34 (35) Cost of sales (a) (40) (105) 103 Foreign exchange forwards 28 (5) (16) Cost of sales 7 (1) 44 (a) Costs for commodity purchase swaps are recognized in cost of sales as products are sold. The table below summarizes the impact of derivative activity where hedge accounting has not been elected on our Consolidated Statements of Operations for 2024, 2023, and 2022: Amount of Gain (Loss) Recognized in Income (In millions) Consolidated Statements of Operations Location 2024 2023 2022 Commodity purchase swaps Cost of sales $ — $ (13) $ 18 Foreign exchange forwards Other financial costs (1) 1 (7) At current contract values, $22 million in AOCI as of December 31, 2024, will be recognized as a decrease in cost of sales over the next year, and $12 million in AOCI as of December 31, 2024, will be recognized as an increase in net sales over the next year.

Debt

Debt	12 Months Ended
	Dec. 31, 2024
Debt Disclosure [Abstract]
Debt	17. Debt December 31, (In millions) Issuer/Borrower Interest Maturity 2024 2023 2037 Senior Notes U. S. Steel 6.650 2037 $ 274 $ 274 2026 Senior Convertible Notes U. S. Steel 5.000 2026 349 350 2029 Senior Notes U. S. Steel 6.875 2029 475 475 2029 Senior Secured Notes Big River Steel 6.625 2029 720 720 Environmental Revenue Bonds U. S. Steel 4.125 - 6.750 2026 - 2053 1,104 1,164 Environmental Revenue Bonds Big River Steel 4.500 - 4.750 2049 752 752 Finance leases and all other obligations U. S. Steel Various 2025 - 2029 189 157 Finance leases and all other obligations Big River Steel Various 2025 - 2027 162 167 ECA Credit Agreement U. S. Steel Variable 2031 84 97 Credit Facility Agreement U. S. Steel Variable 2027 — — Big River Steel ABL Facility Big River Steel Variable 2026 — — USSK Credit Agreement U. S. Steel Kosice Variable 2026 — — USSK Credit Facility U. S. Steel Kosice Variable 2027 — — Total debt 4,109 4,156 Less unamortized discount, premium and debt issuance costs (64) (66) Less short-term debt, long-term debt due within one year, and short-term issuance costs 95 142 Long-term debt $ 4,078 $ 4,080 Arkansas Development Finance Authority Environmental Improvement Revenue Bonds, Series 2023 (United States Steel Corporation Project) (Green Bonds) On May 18, 2023, U. S. Steel closed on an offering consisting of an aggregate principal amount of $240 million unsecured Arkansas Development Finance Authority environmental improvement revenue bonds, which carry a green bond designation. The bonds, issued through Arkansas Development Finance Authority, have a coupon rate of 5.700% and a final maturity of 2053 (2053 ADFA Green Bonds). U. S. Steel received net proceeds of approximately $238 million after fees of approximately $2 million related to the underwriting and third-party expenses, and will pay semiannual interest. The net proceeds from the issuance of the 2053 ADFA Green Bonds were used to partially fund work related to the BR2 facility near Osceola, Arkansas. On and after May 1, 2026, the Company may redeem the 2053 ADFA Green Bonds at its option, at any time in whole or from time to time in part at the redemption prices (expressed in percentages of principal amount) listed below, plus accrued and unpaid interest on the 2053 ADFA Green Bonds, if any, to, but excluding, the applicable redemption date, if redeemed during the twelve-month period beginning on May 1 of each of the years indicated below. Year Redemption Price 2026 105.000 % 2027 104.000 % 2028 103.000 % 2029 102.000 % 2030 101.000 % 2031 and thereafter 100.000 % At any time prior to May 1, 2026, U. S. Steel may also redeem the 2053 ADFA Green Bonds, at our option, in whole or in part, or from time to time, at a price equal to the greater of 100 percent of the principal amount of the 2053 ADFA Green Bonds plus accrued and unpaid interest, if any, or the sum of the present value of the redemption price of the 2053 ADFA Green Bonds if they were redeemed on May 1, 2026, plus interest payments due through May 1, 2026, discounted to the date of redemption on a semi-annual basis at the applicable tax-exempt municipal bond rate, plus accrued and unpaid interest, if any. 2026 Senior Convertible Notes In October 2019, U. S. Steel issued $350 million of 5.00% Senior Convertible Notes due November 1, 2026 (2026 Senior Convertible Notes). Interest on the 2026 Senior Convertible Notes is payable semi-annually on May 1 and November 1 of each year. The initial conversion rate for the 2026 Senior Convertible Notes is 74.8391 shares of U. S. Steel common stock per $1,000 principal amount, equivalent to an initial conversion price of approximately $13.36 per share of common stock, subject to adjustment pursuant to the 2026 Senior Convertible Notes indenture. Based on the initial conversion rate, the 2026 Senior Convertible Notes are convertible into 26,155,592 shares of U. S. Steel common stock and we reserved for the possible issuance of 33,348,361 shares, which is the maximum amount that could be issued upon conversion. Prior to August 1, 2026, holders of notes may convert all or a portion of their notes at their option only upon the satisfaction of specified conditions and during certain periods. On or after August 1, 2026, holders may convert all or a portion of their notes prior to the maturity date. Upon conversion, we will satisfy the obligation with cash, common stock, or a combination thereof, at our election. Anytime prior to August 1, 2026, if the price per share of U. S. Steel’s common stock has been at least 130% of the conversion price for specified periods, U. S. Steel may redeem all or a portion of the 2026 Senior Convertible Notes at a cash redemption price of 100% of the principal amount, plus accrued and unpaid interest. If U. S. Steel undergoes a fundamental change, as defined in the 2026 Senior Convertible Notes, holders may require us to repurchase the 2026 Senior Convertible Notes in whole or in part for cash at a price equal to 100% of the principal amount of the 2026 Senior Convertible Notes to be purchased plus any accrued and unpaid interest up to, but excluding the repurchase date. Big River Steel — Sustainability Linked ABL Facility Big River Steel’s amended senior secured asset-based revolving credit facility (Big River Steel ABL Facility) matures on July 23, 2026. The facility is secured by first-priority liens on accounts receivable and inventory and certain other assets and second priority liens on most tangible and intangible assets of Big River Steel in each case subject to permitted liens. Additionally, the amendment includes sustainability targets related to greenhouse gas emissions intensity reduction, safety performance and facility certification by ResponsibleSteel™. The Big River Steel ABL Facility provides for borrowings for working capital and general corporate purposes in an amount equal up to the lesser of (a) $350 million and (b) a borrowing base calculated based on specified percentages of eligible accounts receivables and inventory, subject to certain adjustments and reserves. Big River Steel LLC must maintain a fixed charge coverage ratio of at least 1.00 to 1.00 for the most recent twelve consecutive months when availability under the Big River Steel ABL Facility is less than the greater of ten percent of the borrowing base availability and $13 million. Based on the most recent four quarters as of December 31, 2024, Big River Steel would have met the fixed charge coverage ratio test. The facility includes affirmative and negative covenants and events of default that are customary for facilities of this type. There were no loans outstanding under the Big River Steel ABL Facility at December 31, 2024. Availability under the Big River Steel ABL Facility, pursuant to the available borrowing base, was $340 million at December 31, 2024. U. S. Steel — Sustainability Linked Credit Facility Agreement On May 27, 2022, U. S. Steel entered into the Sixth Amended and Restated Credit Facility Agreement (Credit Facility Agreement) to replace the existing Fifth Amended and Restated Credit Facility Agreement (Fifth Credit Facility Agreement). The Credit Facility Agreement has substantially the same terms as the Fifth Credit Facility Agreement, except the Credit Facility Agreement references the Secured Overnight Financing Rate instead of the London Interbank Offered Rate, adjusts the individual lenders’ commitments, and renews the five-year maturity to May 27, 2027. The Credit Facility Agreement also adjusts the threshold for the fixed charge coverage ratio. The total availability under the facility remained the same at $1,750 million, and the financial impact from replacing the Fifth Credit Facility Agreement was immaterial. Consistent with the Fifth Credit Facility Agreement, the Credit Facility Agreement is secured by first-priority liens on certain accounts receivable and inventory and includes targets related to greenhouse gas emissions intensity reduction, safety performance and facility certification by ResponsibleSteel™. The Credit Facility Agreement provides for borrowings for working capital and general corporate purchases in an amount equal to the lesser of (a) $1,750 million or (b) a borrowing base calculated based on specified percentages of eligible accounts receivable and inventory, subject to certain adjustments and reserves. As of December 31, 2024, there were approximately $4 million of letters of credit issued and no loans drawn under the Credit Facility Agreement. U. S. Steel must maintain a fixed charge coverage ratio of at least 1.00 to 1.00 for the most recent four consecutive quarters when availability under the Credit Facility Agreement is less than the greater of ten percent of the maximum facility availability and $140 million. Based on the most recent four quarters as of December 31, 2024, the Company would have met the fixed charge coverage ratio test. USSK Credit Facilities On September 28, 2023, the Company elected to reduce the size of the USSK Credit Agreement from €300 million to €150 million (approximately $156 million). The reduced credit facility size supports USSK’s liquidity needs and is consistent with efforts to optimize costs and the global liquidity position. The USSK Credit Agreement matures in 2026 and contains sustainability targets related to greenhouse gas emissions intensity reduction, safety performance and facility certification by ResponsibleSteel™. Under the USSK Credit Agreement, USSK is required to maintain a net debt to EBITDA ratio of less than 3.50:1.00 (the “EBITDA Ratio Covenant”), as measured on a rolling twelve month basis on June 30th and December 31st of each year. As of December 31, 2024, USSK met the EBITDA Ratio Covenant, and the USSK Credit Agreement was undrawn and fully available. During the first quarter of 2023, USSK increased the size of its €20 million credit facility to €30 million (approximately $31 million) (the USSK Credit Facility). On September 13th, 2024, the Company amended the USSK Credit Facility to extend the term by three years, maturing in 2027. At December 31, 2024, USSK had no borrowings under the USSK Credit Facility, and the availability was approximately $15 million due to approximately $16 million of customs and other guarantees outstanding. Debt Maturities – Aggregate maturities of debt are as follows (in millions): 2025 2026 2027 2028 2029 Later Years Total $ 99 $ 562 $ 130 $ 41 $ 1,216 $ 2,061 $ 4,109

Pensions and Other Benefits

Pensions and Other Benefits	12 Months Ended
	Dec. 31, 2024
Retirement Benefits [Abstract]
Pensions and Other Benefits	18. Pensions and Other Benefits U. S. Steel has defined contribution plans or multiemployer retirement benefits for more than 85 percent of its employees in the United States and non-contributory defined benefit pension plans covering the remaining employees. Benefits under the defined benefit pension plans are based upon years of service and final average pensionable earnings, with a minimum benefit based upon years of service. In addition, pension benefits for most non-represented employees under these plans are based upon a percent of total career pensionable earnings. Effective December 31, 2015, non-represented participants in the defined benefit plan no longer accrue additional benefits under the plan. For most non-represented employees without defined benefit coverage (the defined benefit pension plan was closed to new participants in 2003) and those for which the defined benefit plan was frozen, the Company also provides in the defined contribution plans (401(k) plans) a retirement account benefit based on salary and attained age. Most non-represented employees also participate in the 401(k) plans whereby the Company matches a certain percentage of salary based on the amount contributed by the participant. As of December 31, 2024, approximately 80 percent of U. S. Steel’s represented employees in the United States are covered by the SPT, a multiemployer pension plan, to which U. S. Steel contributes on the basis of a fixed dollar amount for each hour worked. Certain hourly employees of U. S. Steel’s flat-rolled, tubular, cokemaking and iron ore operations in the United States are covered by collective bargaining agreements with the USW entered into effective September 1, 2022 (the 2022 Labor Agreements) that expire on September 1, 2026. The 2022 Labor Agreements include a signing bonus for each eligible USW-represented employee and annual 5% wage increases effective September 1, 2022, 2023, 2024, and 2025. Additionally, the 2022 Labor Agreements provide for increases to our pension and retirement benefits, including increases to our defined benefit pension plan, and to the contribution rate to the SPT from $3.50 to $4.00 per hour effective January 1, 2023. During the fourth quarter of 2022, U. S. Steel recorded a charge of approximately $67 million for the 2022 Labor Agreements signing bonus and related costs which was recognized primarily as a component of Cost of sales on the Consolidated Statements of Operations. In addition, as part of the collective bargaining process, U. S. Steel and the USW agreed to leverage the overfunded OPEB plans to support the benefits provided to active represented employees. Beginning January 1, 2023, this agreement allows the Company to use a certain amount of surplus VEBA assets (the surplus amount) to pay for legally permissible benefits under Section 501(c)(9) of the Internal Revenue Code for active employees and retirees of the USW. The surplus amount represented a one-time transfer of VEBA assets to a subaccount to be used for these employees and retirees, which took place in the first quarter of 2023. The surplus amount of $595 million was determined as of December 31, 2022, (after merger of the UPI VEBA) and is the balance of VEBA assets in excess of 135% of the retiree obligation. The Company is permitted to withdraw a target of $75 million annually, with a guaranteed annual minimum of $50 million, and which may be in excess of $75 million in certain circumstances, on a quarterly pro rata basis, from the subaccount to cover the cost of the permissible benefits for active USW employees and USW retirees. As a result of its designation for this purpose, the surplus amount is presented as $75 million in Other current assets and $430 million in Other noncurrent assets on the Consolidated Balance Sheet as of December 31, 2024. Pursuant to the agreement with the USW, the Company merged the United States Steel Corporation Plan for Active Employee Insurance Benefits with and into the United States Steel Corporation Plan for Retiree Insurance Benefits effective January 1, 2023. Upon the one-time transfer from the VEBA to the subaccount, the surplus assets were no longer accounted for under ASC 715, Compensation-Retirement Benefits , and are instead accounted for primarily under the provisions of ASC 825 Financial Instruments, resulting in the portfolio being accounted for on a fair value basis, with gains and losses recognized in earnings, and reported as activity in Other financial costs (benefits) on the Company’s Consolidated Statements of Operations. On November 8, 2021, U. S. Steel entered into a commitment agreement with Banner Life Insurance Company and William Penn Life Insurance Company of New York (the “Insurers”) and State Street Global Advisors Trust Company, as independent fiduciary to the United States Steel Corporation Plan for Employee Pension Benefits (Revision of 2003), for the plan to purchase group annuity contracts and transfer approximately $284 million of its pension plan obligations to the Insurers. The purchase of the group annuity contracts was funded directly by the assets of the pension plan. The purchase resulted in the transfer of administrative and benefit-paying responsibilities for approximately 17,800 U.S. retirees and beneficiaries to the Insurers. The Insurers began paying benefits for certain retirees and beneficiaries in the Plan on January 1, 2022. There was no change to the pension benefits for any retirees and beneficiaries as a result of the transaction. On October 26, 2022, U. S. Steel entered into an agreement with Pacific Life Insurance Company (the Insurer) and State Street Global Advisors Trust Company, as independent fiduciary to the UPI Pension Plan, for the plan to purchase group annuity contracts and transfer approximately $115 million of its pension plan obligations to the Insurer. The purchase of the group annuity contracts was completed on November 1, 2022, and funded directly by the assets of the pension plan. The purchase resulted in the transfer of the administrative and benefit-paying responsibilities for approximately 850 U.S. retirees and beneficiaries to the Insurer. The Insurer began paying benefits for certain retirees and beneficiaries in the Plan on January 1, 2023. There was no change to the pension benefits for any retirees and beneficiaries as a result of the transaction. As a result of the transaction, the Corporation recognized a non-cash pension settlement credit of approximately $3 million. This amount was reclassified to earnings through Net interest and other financial costs from accumulated other comprehensive loss. Effective as of December 15, 2022, the UPI Pension Plan was merged into the U. S. Steel pension plan. U. S. Steel’s defined benefit retiree health care and life insurance plans (Other Benefits) cover the majority of its represented employees in the United States upon their retirement. Health care benefits are provided for Medicare and pre-Medicare retirees, with Medicare retirees largely enrolled in Medicare Advantage Plans. Both are subject to various cost sharing features, and in most cases domestically, an employer cap on total costs. The Other Benefits plan was closed to represented employees hired or rehired under certain conditions on or after January 1, 2016. The retiree medical and retiree life insurance plans, for non-represented employees were amended to eliminate retiree medical benefits effective December 31, 2017, and to eliminate retiree life insurance benefits for employees who retired after December 31, 2017. The majority of U. S. Steel’s European employees are covered by government-sponsored programs into which U. S. Steel makes required contributions. Also, U. S. Steel sponsors defined benefit plans for most European employees covering benefit payments due to employees upon their retirement, some of which are government mandated. These same employees receive service awards throughout their careers based on stipulated service and, in some cases, age and service. U. S. Steel uses a December 31 measurement date for its plans and may have an interim measurement date if significant events occur. Details relating to pension benefits and Other Benefits are below. Pension Benefits Other Benefits (In millions) 2024 2023 2024 2023 Change in benefit obligations Benefit obligations at January 1 $ 4,071 $ 4,186 $ 1,119 $ 1,236 Service cost 29 33 4 6 Interest cost 212 220 60 67 Actuarial losses (gains) (118) 24 (18) (77) Exchange rate gain (1) (1) — — Settlements, curtailments and termination benefits — 12 — — Benefits paid (411) (403) (103) (113) Benefit obligations at December 31 $ 3,782 $ 4,071 $ 1,062 $ 1,119 Change in plan assets Fair value of plan at January 1 $ 4,174 $ 4,170 $ 1,172 $ 1,151 Actual return on plan assets 148 406 18 98 Asset reversion — — (10) (2) Benefits paid from plan assets (410) (402) (71) (75) Fair value of plan assets at December 31 $ 3,912 $ 4,174 $ 1,109 $ 1,172 Funded status of plans at December 31 130 103 47 53 For pension benefits, the largest contributor to the actuarial gain in 2024 was the increase in the discount rate from 5.49% at December 31, 2023, to 5.90% at December 31, 2024. In 2023, the largest contributor of actuarial loss was the decrease in the discount rate from 5.55% at December 31, 2022, to 5.49% at December 31, 2023. For Other Benefits, the largest contributor to the actuarial gain in 2024 was the increase in the discount rate from 5.58% at December 31, 2023, to 5.90% at December 31, 2024. I n 2023, the largest contributor to the actuarial gain was attributable to reductions in future health care costs. Amounts recognized in accumulated other comprehensive loss: 2024 (In millions) 12/31/2023 Amortization Activity 12/31/2024 Pensions Prior Service Cost $ 113 $ (17) $ — $ 96 Actuarial Losses 1,409 (43) 31 1,397 Other Benefits Prior Service Credit (18) 27 — 9 Actuarial Gains (664) 65 38 (561) As of December 31, 2024, and 2023, the following amounts were recognized in the Consolidated Balance Sheets: Pension Benefits Other Benefits (In millions) 2024 2023 2024 2023 Noncurrent assets $ 154 $ 131 $ 51 $ 57 Current liabilities (2) (2) (1) (1) Noncurrent liabilities (22) (26) (3) (3) Accumulated other comprehensive loss (a) 1,493 1,522 (552) (682) Net amount recognized $ 1,623 $ 1,625 $ (505) $ (629) (a) Accumulated other comprehensive loss effects associated with accounting for pensions and other benefits in accordance with ASC Topic 715 at December 31, 2024, and December 31, 2023, respectively, are reflected net of tax of $626 million and $602 million respectively, on the Consolidated Statements of Stockholders’ Equity. The Accumulated Benefit Obligation (ABO) for all defined benefit pension plans was $3,679 million and $3,956 million at December 31, 2024, and 2023, respectively. December 31, (In millions) 2024 2023 Information for pension plans with an accumulated benefit obligation in excess of plan assets: Aggregate accumulated benefit obligations (ABO) $ (18) $ (21) Aggregate projected benefit obligations (PBO) (24) (28) Aggregate fair value of plan assets — — The aggregate PBO in excess of plan assets reflected above is included in the payroll and benefits payable and employee benefits lines on the Consolidated Balance Sheets. Following are the details of net periodic benefit costs (credits) related to Pension and Other Benefits: Pension Benefits Other Benefits (In millions) 2024 2023 2022 2024 2023 2022 Components of net periodic benefit cost (credits): Service cost $ 29 $ 33 $ 45 $ 4 $ 6 $ 9 Interest cost 212 220 157 60 67 49 Expected return on plan assets (298) (328) (357) (74) (61) (91) Amortization - prior service costs (credits) 17 17 2 (27) (23) (24) - actuarial losses (gains) 43 13 73 (65) (72) (53) Net periodic benefit cost (credits), excluding below 3 (45) (80) (102) (83) (110) Multiemployer plans (a) 79 83 74 — — — Settlement, termination and curtailment losses — 13 12 — — 2 Net periodic benefit cost (credits) $ 82 $ 51 $ 6 $ (102) $ (83) $ (108) (a) Primarily represents pension expense for the SPT covering USW employees hired from National Steel Corporation and new USW employees hired after May 21, 2003. Net periodic benefit expense (credits) for pensions and Other Benefits is projected to be approximately $139 million and approximately $(44) million, respectively, in 2025. The pension cost projection includes approximately $79 million of contributions to the SPT. Weighted average assumptions used to determine the benefit obligation at December 31 and net periodic benefit cost for the year ended December 31 are detailed below. Pension Benefits Other Benefits 2024 2023 2024 2023 U.S. and Europe U.S. and Europe U.S. U.S. Actuarial assumptions used to determine benefit obligations at December 31: Discount rate 5.90 % 5.49 % 5.90 % 5.58 % Increase in compensation rate 3.15 % 3.15 % N/A N/A Pension Benefits Other Benefits 2024 2023 2022 2024 2023 2022 U.S. and Europe U.S. and Europe U.S. and Europe U.S. U.S. U.S. Actuarial assumptions used to determine net periodic benefit cost for the year ended December 31: Discount rate 5.49 % 5.55 % 3.01 % 5.58 % 5.66 % 3.11 % Expected annual return on plan assets 6.90 % 6.90 % 6.82 % 6.00 % 4.50 % 4.50 % Increase in compensation rate 3.15 % 3.15 % 2.60 % N/A N/A N/A The discount rate reflects the current rate at which the pension and Other Benefit liabilities could be effectively settled at the measurement date. In 2017, we refined our discount rate determination process for our U.S. plans by using a bond matching approach to select specific bonds that would satisfy our projected benefit payments. We believe the bond matching approach more closely reflects the process we would employ to settle our pension and other benefits obligations. For our European pension plan, the discount rate is determined using data published by European Central Bank and underlying data provided by EuroMTS Ltd. The discount rate assumptions are updated annually. 2024 2023 Assumed health care cost trend rates at December 31: U.S. U.S. Health care cost trend rate assumed for next year 5.80% 5.90% Rate to which the cost trend rate is assumed to decline (the ultimate trend rate) 4.50% 4.50% Year that the rate reaches the ultimate trend rate 2038 2038 U. S. Steel reviews its actual historical rate experience and expectations of future health care cost trends to determine the escalation of per capita health care costs under U. S. Steel’s benefit plans. About 85 percent of our costs for the domestic USW participants’ retiree health benefits in the Company’s main domestic benefit plan are limited to a per capita dollar maximum calculation based on 2006 base year actual costs incurred under the main U. S. Steel benefit plan for USW participants (cost cap). The full effect of the cost cap is expected to be realized around 2031. After 2031, the Company’s costs for a majority of USW retirees and their dependents are expected to remain fixed and as a result, the cost impact of health care escalation for the Company is projected to be limited for this group. Plan Assets ASC Topic 820 establishes a single definition of fair value, creates a three-tier hierarchy as a framework for measuring fair value based on inputs used to value the Plan’s investments, and requires additional disclosure about fair value. The hierarchy gives the highest priority to unadjusted quoted prices in active markets for identical assets or liabilities (level 1) and the lowest priority to unobservable inputs (level 3). The three levels of the fair value hierarchy are summarized below: • Level 1 – Inputs to the valuation methodology are unadjusted quoted prices for identical assets or liabilities in active markets that the Plan has the ability to access. • Level 2 – Inputs to the valuation methodology include: ◦ Quoted prices for similar assets or liabilities in active markets; ◦ Quoted prices for identical or similar assets or liabilities in inactive markets; ◦ Inputs other than quoted prices that are observable for the asset or liability; ◦ Inputs that are derived principally from or corroborated by observable market data by correlation or other means If the asset or liability has a specified (contractual) term, the level 2 input must be observable for substantially the full term of the asset or liability. • Level 3 – Inputs to the valuation methodology are unobservable and significant to the fair value measurement. An instrument’s level is based on the lowest level of any input that is significant to the fair value measurement. Valuation techniques maximize the use of relevant observable inputs and minimize the use of unobservable inputs. The following is a description of the valuation methodologies used for assets measured at fair value. There have been no changes in the methodologies used at December 31, 2024, and 2023. Short-term investments are valued at amortized cost which approximates fair value due to the short-term maturity of the instruments. Equity securities - U.S. & International are valued at the closing price reported on the active exchange on which the individual securities are traded. U.S. and Non U.S. government bonds are valued using pricing models maximizing the use of observable inputs for similar securities. Corporate U.S. & Non U.S. bonds are also valued using pricing models maximizing the use of observable inputs for similar securities, which includes basing value on yields currently available on comparable securities of issuers with similar credit ratings. When quoted prices are not available for identical or similar bonds, the bond is valued under a discounted cash flow approach that maximizes observable inputs, such as current yields of similar instruments, but includes adjustments for certain risks that may not be observable, such as credit and liquidity risks. Mortgage and asset-backed securities are valued using quotes from a broker dealer. Private equities and real estate are valued using information provided by external managers for each individual investment held in the fund or using NAV (net asset value) as a practical expedient. Timberland investments are valued at their appraised value. Mineral Interests and other alternatives are valued at the present value of estimated future cash flows discounted at estimated market rates for assets of similar quality and duration. The fair value of U. S. Steel’s pension plan assets by asset category at December 31 was as follows (in millions): 2024 2023 Level 1 Level 2 Level 3 measured at NAV (a) Total Level 1 Level 2 Level 3 measured at NAV (a) Total Asset Category Equity U. S. companies $ 295 $ — $ — $ — $ 295 $ 332 $ — $ — $ — $ 332 International companies 419 — — — 419 433 — — — 433 Derivative financial instruments 38 — — — 38 — 7 — — 7 Total equity 752 — — — 752 765 7 — — 772 Fixed Income Corporate Bonds - U.S. — 706 — — 706 — 654 — — 654 Corporate Bonds - Non-U.S. — 116 — — 116 — 129 — — 129 U.S. government and agencies — 178 — — 178 — 197 — — 197 Non-U.S. government — 66 — — 66 — 43 — — 43 Mortgage and asset-backed securities — 6 — — 6 — 9 — — 9 Derivative financial instruments 2 2 — — 4 — 6 — — 6 Total fixed income 2 1,074 — — 1,076 — 1,038 — — 1,038 Alternatives Timberlands — — — 1 1 — — — 21 21 Mineral Interests and other alternatives — — — 348 348 — — — 239 239 Private equity — — 210 210 — — — 235 235 Real estate — — — 251 251 — — — 245 245 Total alternatives — — — 810 810 — — — 740 740 Commingled Funds — — — 1,154 1,154 — — — 1,499 1,499 Short-Term Investments 55 36 — — 91 106 5 — — 111 Other (b) 29 — — — 29 14 — — — 14 Total assets at fair value $ 838 $ 1,110 $ — $ 1,964 $ 3,912 $ 885 $ 1,050 $ — $ 2,239 $ 4,174 (a) In accordance with ASC Topic 820, certain investments that were measured at net asset value per share (or its equivalent) have not been classified in the fair value hierarchy. (b) Includes cash, accrued income, and miscellaneous payables. The following table sets forth a summary of changes in the fair value of U. S. Steel’s Pension plan Level 3 assets for the years ended December 31, 2024, and 2023: Level 3 assets only (In millions) 2024 2023 Balance at beginning of period $ — $ 89 Transfers in and/or out of Level 3 — (89) Actual return on plan assets: Realized gain — — Net unrealized gain — — Purchases, sales, issuances and settlements: Purchases — — Sales — — Balance at end of period $ — $ — The fair value of U. S. Steel’s Other Benefits plan assets by asset category at December 31 was as follows (in millions): 2024 2023 Level 1 Level 2 Level 3 measured at NAV (a) Total Level 1 Level 2 Level 3 measured at NAV (a) Total Asset Category Equity U. S. companies $ 64 $ — $ — $ — $ 64 $ 65 $ — $ — $ — $ 65 International companies 24 — — — 24 31 — — — 31 Total equity 88 — — — 88 96 — — — 96 Fixed Income Corporate Bonds - U.S. — 435 — — 435 — 476 — — 476 Corporate Bonds - Non-U.S. — 78 — — 78 — 108 — — 108 U.S. government and agencies — 89 — — 89 — 105 — — 105 Non-U.S. government — 15 — — 15 — 14 — — 14 Mortgage and asset-backed securities — 11 — — 11 — 11 — — 11 Total fixed income — 628 — — 628 — 714 — — 714 Alternatives Timberlands — — — — — — — — 3 3 Other alternatives — — 29 70 99 — — — 41 41 Private equity — — — 50 50 — — — 54 54 Real estate — — — 20 20 — — — 30 30 Total alternatives — — 29 140 169 — — — 128 128 Commingled Funds — — — 177 177 — — — 190 190 Short-Term Investments 19 10 — — 29 13 1 — — 14 Other (b) 18 — — — 18 30 — — — 30 Total assets at fair value $ 125 $ 638 $ 29 $ 317 $ 1,109 $ 139 $ 715 $ — $ 318 $ 1,172 (a) In accordance with ASC Topic 820, certain investments that were measured at net asset value per share (or its equivalent) have not been classified in the fair value hierarchy. (b) Includes cash, accrued income, and miscellaneous payables. The following table sets forth a summary of changes in the fair value of U. S. Steel’s Other Benefits plan Level 3 assets for the years ended December 31, 2024, and 2023: Level 3 assets only (In millions) 2024 2023 Balance at beginning of period $ — $ 47 Transfers in and/or out of Level 3 — (47) Actual return on plan assets: Realized gain — — Net unrealized loss — — Purchases, sales, issuances and settlements: Purchases 29 — Sales — — Balance at end of period $ 29 $ — U. S. Steel’s investment strategy for its U.S. pension and Other Benefits plan assets provides for a diversified mix of high quality bonds, public equities and selected smaller investments in private equities and private credit. For its U.S. pension, U. S. Steel has a target allocation for plan assets of 68 percent in corporate bonds, government bonds and mortgage, private credit, and asset-backed securities. The balance is invested in equity securities, timber, private equity and real estate partnerships. U. S. Steel believes that returns on equities over the long term will be higher than returns from fixed-income securities as actual historical returns from U. S. Steel’s trusts have shown. Returns on bonds tend to offset some of the short-term volatility of stocks. Both equity and fixed-income investments are made across a broad range of industries and companies (both domestic and foreign) to provide protection against the impact of volatility in any single industry as well as company specific developments. U. S. Steel will use a 6.90 percent assumed rate of return on assets for the development of net periodic cost for the main defined benefit pension plan in 2025. Actual returns since the inception of the plan have exceeded this 6.90 percent rate and while recent annual returns have been volatile, it is U. S. Steel’s expectation that rates will achieve this level in future periods. For its Other Benefits plan, U. S. Steel is employing a liability driven investment strategy. The plan assets are allocated to match the plan cash flows with maturing investments. To achieve this strategy, U. S. Steel has a target allocation for plan assets of 78 percent in fixed income and private credit. The balance is primarily invested in equity securities, private equity and real estate partnerships. U. S. Steel will use a 6.00 percent assumed rate of return on assets for the development of net periodic cost for its Other Benefit plans for 2025. Steelworkers Pension Trust For most bargaining unit employees participating in the SPT, U. S. Steel contributed to the SPT a fixed dollar amount for each hour worked of $4.00 through December 31, 2024. SPT contributions increased from $3.50 to $4.00 per hour effective January 1, 2023. U. S. Steel’s contributions to the SPT represented greater than 30% of the total combined contributions of all employers participating in the plan for the years ended December 31, 2024, 2023, and 2022. Participation in a multiemployer pension plan agreed to under the terms of a collective bargaining agreement differ from a traditional qualified single employer defined benefit pension plan. The SPT shares risks associated with the plan in the following respects: a. Contributions to the SPT by U. S. Steel may be used to provide benefits to employees of other participating employers; b. If a participating employer stops contributing to the SPT, the unfunded obligations of the plan may be borne by the remaining participating employers; and c. If U. S. Steel chooses to stop participating in the SPT, U. S. Steel may be required to pay an amount based on the underfunded status of the plan, referred to as a withdrawal liability. On March 21, 2011, the Board of Trustees of the SPT elected funding relief which has the effect of decreasing the amount of required minimum contributions in near-term years, but will increase the minimum funding requirements during later plan years. As a result of the election of funding relief, the SPT’s zone funding under the Pension Protection Act may be impacted. In addition to the funding relief election, the Board of Trustees also elected a special amortization rule, which allows the SPT to separately amortize investment losses incurred during the SPT’s December 31, 2008 plan year-end over a 29 year period, whereas they were previously required to be amortized over a 15 year period. U. S. Steel’s participation in the SPT for the annual periods ended December 31, 2024, 2023, and 2022 is outlined in the table below. Employer Pension Protection Act Zone (a) FIP/RP Status (b) U. S. Steel Surcharge (c) Expiration Date Pension Fund 2024 2023 2024 2023 2022 2024 2023 Steelworkers Pension Trust 23-6648508/499 Green Green No $ 83 $ 82 $ 74 No No September 1, 2026 (a) The zone status is based on information that U. S. Steel received from the plan and is certified by the plan’s actuary. Among other factors, plans in the green zone are at least 80 percent funded, while plans in the yellow zone are less than 80 percent funded and plans in the red zone are less than 65 percent funded. (b) Indicates if a financial improvement plan (FIP) or a rehabilitation plan (RP) is either pending or has been implemented. (c) Indicates whether there were charges to U. S. Steel from the plan. Cash Flows The following information is in addition to the contributions to the SPT noted in the table above. Employer Contributions – U. S. Steel did not make any voluntary or mandatory contributions to the U. S. Steel Retirement Plan Trust in 2024 or 2023. The U. S. Steel Retirement Plan Trust is the funding vehicle for the Company’s main defined benefit pension plan. For pension plans not funded by trusts, U. S. Steel made $1 million, $3 million, and $2 million of pension payments in 2024, 2023, and 2022, respectively. Cash payments totaling $32 million, $40 million, and $32 million were made for other post-employment benefit payments not funded by trusts in 2024, 2023, and 2022, respectively. In 2024, 2023, and 2022, U. S. Steel continued to use assets from our VEBA trust for represented retiree health care and life insurance benefits to pay USW post-employment benefit claims. Estimated Future Benefit Payments – The following benefit payments, which reflect expected future service as appropriate, are expected to be paid from U. S. Steel’s defined benefit plans: (In millions) Pension Benefits Other Benefits 2025 $ 1,043 $ 102 2026 1,043 109 2027 1,154 111 2028 1,182 114 2029 1,451 117 Years 2030 - 2034 9,904 437 Defined contribution plans U. S. Steel also contributes to two defined contribution plans for its salaried employees. Most non-represented salaried employees in North America receive pension benefits in the form of a separate retirement account through a defined contribution plan with contribution percentages based upon age, for which company contributions totaled $19 million, $21 million, and $21 million in 2024, 2023, and 2022, respectively. U. S. Steel’s matching contributions to the salaried employees’ defined contribution plans, which for most non-represented salaried employees are 100 percent of the employees’ contributions up to six percent of their eligible salary, totaled $20 million, $20 million, and $19 million in 2024, 2023, and 2022, respectively. U. S. Steel also maintains non-qualified defined contribution plans to provide benefits which are otherwise limited by the terms of the qualified plan or the Internal Revenue Code. U. S. Steel’s contributions under these defined contribution plans were less than $1 million in 2024, $2 million in 2023, and less than $1 million in 2022. Most represented employees are eligible to participate in a defined contribution plan where there is no company match on savings or separate retirement account except for certain Tubular hourly employees. Effective with the 2015 Labor Agreement, represented employees hired on or after January 1, 2016, are eligible for a $0.50 per hour savings account contribution. As a result of the 2018 Labor Agreements, the retiree healthcare account contribution for each hour worked increased to $0.55 effective January 1, 2019, $0.60 effective January 1, 2020, and $0.65 effective January 1, 2021. As a result of the 2022 Labor Agreements, the retiree healthcare account contribution for each hour worked increased to $0.75 effective January 1, 2023. These Company contributions for represented employees totaled $7 million, $7 million, and $5 million in 2024, 2023, and 2022, respectively. Other post-employment benefits The Company provides benefits to former or inactive employees after employment but before retirement. Certain benefits including workers’ compensation and black lung benefits represent material obligations to the Company and under the guidance for nonretirement post-employment benefits, have historically been treated as accrued benefit obligations. Liabilities for these benefits recorded at December 31, 2024, totaled $81 million as compared to $91 million at December 31, 2023. Liability amounts were developed assuming a discount rate of 5.76% and 5.66% at December 31, 2024, and 2023. Net periodic benefit cost for these benefits is projected to be $15 million in 2025 compared to $9 million in 2024 and $24 million in 2023. Pension Funding In March 2021, the American Rescue Plan Act (ARPA - H.R. 1319) further extended the pension relief interest rate corridor used to measure defined benefit pension obligations for calculating minimum annual contributions. The new interest rate formula results in higher interest rates for minimum funding calculations as compared to prior law over the next few years, which will improve the funded status of our main defined benefit pension plan and reduce minimum required contributions.

Asset Retirement Obligations

Asset Retirement Obligations	12 Months Ended
	Dec. 31, 2024
Asset Retirement Obligation Disclosure [Abstract]
Asset Retirement Obligations	19. Asset Retirement Obligations U. S. Steel’s asset retirement obligations (AROs) primarily relate to mine, landfill closure and post-closure costs. The following table reflects changes in the carrying values of AROs for the years ended December 31, 2024, and 2023: December 31, (In millions) 2024 2023 Balance at beginning of year $ 79 $ 66 Additional obligations incurred — 12 Obligations settled (4) (1) Change in estimate of obligations (1) — Foreign currency translation effects (1) — Accretion expense 4 2 Balance at end of period $ 77 $ 79 Certain AROs related to disposal costs of the majority of fixed assets at our integrated steel facilities have not been recorded because they have an indeterminate settlement date. These AROs will be initially recognized in the period in which sufficient information exists to estimate their fair value.

Fair Value of Financial Instrum

Fair Value of Financial Instruments	12 Months Ended
	Dec. 31, 2023
Fair Value Disclosures [Abstract]
Fair Value of Financial Instruments	20. Fair Value of Financial Instruments The carrying value of cash and cash equivalents, current accounts and notes receivable, accounts payable and accrued interest included in the Consolidated Balance Sheets approximate fair value. See Note 16 for disclosure of U. S. Steel’s derivative instruments, which are accounted for at fair value on a recurring basis. Stelco Option for Minntac Mine Interest On April 30, 2020, the Company entered into an Option Agreement with Stelco, a subsidiary of Cleveland-Cliffs Inc., that grants Stelco the option to purchase a 25 percent interest (the Option Interest) in a to-be-formed entity (the Joint Venture) that will own the Company’s current iron ore mine located in Mt. Iron, Minnesota (the Minntac Mine). As consideration for the option, Stelco paid the Company an aggregate amount of $100 million in five $20 million installments during the year ended December 31, 2020, which are recorded net of transaction costs in the Consolidated Balance Sheet. The option can be exercised any time before January 31, 2027, and in the event Stelco exercises the option, Stelco will contribute an additional $500 million to the Joint Venture, which amount shall be remitted solely to U. S. Steel in the form of a one-time special distribution, and the parties will engage in good faith negotiations to finalize the master agreement (pursuant to which Stelco will acquire the Option Interest) and the limited liability company agreement of the Joint Venture. Surplus VEBA assets During the fourth quarter 2022, U. S. Steel and the USW agreed to utilize the overfunded OPEB plans to support the benefits provided to active represented employees. Beginning January 1, 2023, this agreement allows the Company to use a certain amount of surplus VEBA assets (the surplus amount) to pay for legally permissible benefits under Section 501(c)(9) of the Internal Revenue Code for active employees and retirees of the USW. The surplus amount of $595 million was determined as of December 31, 2022, and was the balance of VEBA assets in excess of 135% of the retiree obligation at that time. On January 1, 2023, a subaccount was created and consisted of a pro-rata share of the existing trust. On February 1, 2023, using January 31, 2023 asset values, a new investment strategy was implemented and comprised of existing investments from the VEBA trust and cash. On February 1, 2023, certain assets were transferred from the VEBA to the subaccount. The Company is permitted to withdraw a target of $75 million annually, with a guaranteed annual minimum of $50 million, on a quarterly pro rata basis, from the subaccount to cover the cost of the permissible benefits for active USW employees and USW retirees. If after the annual withdrawal of $75 million, the subaccount value decreases by less than $40 million annually (defined as the “Threshold Surplus”), the Company may withdraw the excess above the Threshold Surplus. Based on the value of the subaccount as of December 31, 2023, approximately $15 million was withdrawn from the subaccount in January 2024 to pay for permissible benefits. The surplus VEBA assets subaccount portfolio consists of fixed income securities including corporate bonds, U.S. government bonds, and U.S. Treasury notes, in addition to alternatives including investments in private credit partnerships and real estate funds. A portion of the corporate bonds are classified as available-for-sale debt securities, with unrealized gains and losses reported in Accumulated other comprehensive (loss) income. Upon sale, realized gains and losses are reported in earnings. All other investments in the subaccount are financial instruments measured at fair value or net asset value, with gains and losses recognized through net earnings and are reported as Net gain from investments related to active employee benefits on the Company’s Consolidated Statements of Operations As of December 31, 2024, the fair value of the surplus VEBA assets subaccount portfolio was $505 million, with $75 million in Other current assets and $430 million in Other noncurrent assets on the Consolidated Balance Sheet. As of December 31, 2023, the fair value of the surplus VEBA assets subaccount portfolio was $570 million, with $89 million in Other current assets and $481 million in Other noncurrent assets on the Consolidated Balance Sheet. The value of corporate bonds classified as available-for-sale debt securities was $131 million and $208 million as of December 31, 2024, and 2023 , respectively. A total pretax net gain related to available-for-sale securities of $7 million was included in Accumulated other comprehensive (loss) income as of both December 31, 2024, and 2023. During 2024, pretax net gains of $25 million were recognized in Net gain from investments related to active employee benefits. During 2024, immaterial pretax net gains were recognized in Accumulated other comprehensive (loss) income. During 2023, pretax net gains of $43 million and $7 million were recognized in Net gain from investments related to active employee benefits and in Accumulated other comprehensive (loss) income, respectively. The fair value of the subaccount portfolio by asset category as of December 31, 2024 and 2023 was as follows (in millions): December 31, 2024 December 31, 2023 Level 1 Level 2 Level 3 measured at NAV (a) Total Level 1 Level 2 Level 3 measured at NAV (a) Total Asset Category Fixed Income Corporate bonds - U.S. — 129 — — 129 — 191 — — 191 Corporate bonds - Non-U.S. — 46 — — 46 — 56 — — 56 U.S. government bonds — 43 — — 43 — 86 — — 86 Mortgage and asset-backed securities — 14 — — 14 — 12 — — 12 Total fixed income $ — $ 232 $ — $ — $ 232 $ — $ 345 $ — $ — $ 345 Alternatives Private credit partnerships — — 29 157 186 — — 58 64 122 Other alternatives — — — 19 19 — — — 18 18 Total alternatives $ — $ — $ 29 $ 176 $ 205 $ — $ — $ 58 $ 82 $ 140 Commingled Funds — — — 5 5 — — — 61 61 Other (b) 63 — — — 63 25 — (1) — 24 Total assets at fair value $ 63 $ 232 $ 29 $ 181 $ 505 $ 25 $ 345 $ 57 $ 143 $ 570 (a) In accordance with ASC Topic 820, certain investments that were measured at net asset value per share (or its equivalent) have not been classified in the fair value hierarchy. (b) Includes cash, accrued income, and miscellaneous payables. The following table summarizes U. S. Steel’s financial assets and liabilities that were not carried at fair value at December 31, 2024, and 2023. December 31, 2024 December 31, 2023 (In millions) Fair Value Carrying Fair Value Carrying Financial liabilities: Long-term debt (a) $ 4,243 $ 3,822 $ 4,797 $ 3,899 (a) Excludes finance lease obligations. The fair value of long-term debt was determined using Level 2 inputs which were derived from quoted market prices. Fair value of the financial assets and liabilities disclosed herein is not necessarily representative of the amount that could be realized or settled, nor does the fair value amount consider the tax consequences of realization or settlement. Financial guarantees are U. S. Steel’s only unrecognized financial instrument. For details relating to financial guarantees see Note 26.

Reclassifications from Accumula

Reclassifications from Accumulated Other Comprehensive Income (AOCI)	12 Months Ended
	Dec. 31, 2024
Equity [Abstract]
Reclassifications from Accumulated Other Comprehensive Income (AOCI)	21. Reclassifications from Accumulated Other Comprehensive Income (AOCI) (In millions) Pension and Foreign Unrealized (Loss) Gain on Derivatives Active Employee Benefit Investments Total Balance at December 31, 2022 $ (322) $ 280 $ (43) $ — $ (85) Other comprehensive income (loss) before reclassifications 131 54 (77) 6 114 Amounts reclassified from AOCI (a) (50) — 68 (1) 17 Net current-period other comprehensive income (loss) 81 54 (9) 5 131 Balance at December 31, 2023 $ (241) $ 334 $ (52) $ 5 $ 46 Other comprehensive (loss) income before reclassifications (52) (70) 72 3 (47) Amounts reclassified from AOCI (a) (25) — 8 (3) (20) Net current-period other comprehensive (loss) income (77) (70) 80 — (67) Balance at December 31, 2024 $ (318) $ 264 $ 28 $ 5 $ (21) (a) See table below for further details. Details about AOCI components (a) Amount reclassified from AOCI (In millions) 2024 2023 2022 Amortization of pension and other benefit items Prior service credits (a) $ (10) $ (6) $ (23) Actuarial (gains) losses (a) (22) (60) 20 Settlements, termination and curtailment losses (gains) (a) — 1 (3) Total pensions and other benefits items (32) (65) (6) Derivative reclassifications to Consolidated Statements of Operations 12 143 (133) Active employee benefit investment reclassifications to Consolidated Statements of Operations (4) (1) — Total before tax (24) 77 (139) Tax provision (benefit) 4 (60) 32 Net of tax $ (20) $ 17 $ (107) (a) These AOCI components are included in the computation of net periodic benefit cost (see Note 18 for additional details).

Supplemental Cash Flow Informat

Supplemental Cash Flow Information	12 Months Ended
	Dec. 31, 2024
Supplemental Cash Flow Elements [Abstract]
Supplemental Cash Flow Information	22. Supplemental Cash Flow Information Year Ended December 31, (In millions) 2024 2023 2022 Net cash used in operating activities included: Interest and other financial costs paid (net of amount capitalized) $ (35) $ (68) $ (161) Income taxes paid $ (53) $ (86) $ (242) Non-cash investing and financing activities: Change in accrued capital expenditures $ (109) $ (2) $ 351 U. S. Steel common stock issued for employee/non-employee director stock plans $ 45 $ 45 $ 46 Capital expenditures funded by finance lease borrowings $ 78 $ 90 $ 52 Export Credit Agreement (ECA) financing $ — $ 5 $ — In January 2025, the Company received a refund of approximately $44 million for the 2023 federal income tax return, which included approximately $1 million of interest.

Transactions with Related Parti

Transactions with Related Parties	12 Months Ended
	Dec. 31, 2024
Related Party Transactions [Abstract]
Transactions with Related Parties	23. Transactions with Related Parties Related party sales and service transactions are primarily related to equity investees and were $2,505 million, $2,015 million, and $1,942 million in 2024, 2023, and 2022, respectively. Accounts payable to related parties include balances due to PRO-TEC Coating Company (PRO-TEC) of $144 million and $137 million at December 31, 2024, and 2023, respectively for invoicing and receivables collection services provided by U. S. Steel on PRO-TEC’s behalf. U. S. Steel, as PRO-TEC’s exclusive sales agent, is responsible for credit risk related to those receivables. U. S. Steel also provides PRO-TEC marketing, selling and customer service functions. Payables to other related parties totaled $2 million for both the period ending December 31, 2024 and the period ending December 31, 2023. Purchases from related parties for outside processing services provided by equity investees amounted to $19 million, $26 million, and $27 million during 2024, 2023, and 2022, respectively. Purchases of iron ore pellets from related parties amounted to $87 million, $157 million, and $131 million for the years ended December 31, 2024, 2023, an d 2022, respectively. On December 18, 2023, the Company entered into the Merger Agreement by and among the Company, Purchaser, Merger Sub, and solely as provided in Section 9.13 therein, NSC. Pursuant to the Merger Agreement, and upon the terms and subject to the conditions described therein, Merger Sub will merge with and into the Company, with the Company continuing as the surviving corporation and a wholly owned subsidiary of Purchaser. Wheeling-Nippon Steel, Inc., (“WNS”) a wholly owned subsidiary of NSC (party to the Merger Agreement described above), currently is a customer of the Company. Net sales to related parties pertaining to business with WNS amounted to $322 million for the year ended December 31, 2024. Receivables from related parties as of December 31, 2024 include $6 million due from WNS.

Leases

Leases	12 Months Ended
	Dec. 31, 2024
Leases [Abstract]
Leases	24. Leases Operating lease assets consist primarily of office space, heavy mobile equipment used in our mining operations and facilities and equipment under operating service agreements for electricity generation and scrap processing. We also have operating lease assets for light mobile equipment and information technology assets. The Company also has short-term leases related to transportation services for which we apply the short-term lease exception. Significant finance leases primarily consist of heavy mobile equipment used in our mining operations. Variable lease payments are primarily related to operating service agreements where payment is solely dependent on consumption of certain services, such as raw material and by-product processing. Most long-term leases include renewal options and, in certain leases, purchase options. Generally, we are not reasonably certain that these options will be exercised. We have residual value guarantees under certain light mobile equipment leases. There is no impact to our leased assets for residual value guarantees as the potential loss is not probable (see “Other Contingencies” in Note 26 for further details). We do not have material restrictive covenants associated with our leases or material amounts of sublease income. From time to time, U. S. Steel may enter into arrangements for the construction or purchase of an asset and then enter into a financing arrangement to lease the asset. U. S. Steel recognizes leased assets and liabilities under these arrangements when it obtains control of the asset. The following table summarizes the lease amounts included in our Consolidated Balance Sheets as of December 31, 2024 and 2023 . (In millions) Balance Sheet Location December 31, 2024 December 31, 2023 Assets Operating Operating lease assets (a) $ 72 $ 109 Finance Property, plant and equipment (b) 198 176 Total Lease Assets $ 270 $ 285 Liabilities Current Operating Current operating lease liabilities $ 35 $ 44 Finance Current portion of long-term debt 58 43 Non-Current Operating Noncurrent operating lease liabilities 44 73 Finance Long-term debt less unamortized discount and issue costs 151 137 Total Lease Liabilities $ 288 $ 297 (a) Operating lease assets are recorded net of accumulated amortization of $129 million and $138 million as of December 31, 2024, and December 31, 2023, respectively. (b) Finance lease assets are recorded net of accumulated depreciation of $182 million and $126 million as of December 31, 2024, and December 31, 2023, respectively. The following table summarizes lease costs included in our Consolidated Statements of Operations for the years ended December 31, 2024, December 31, 2023, and December 31, 2022. (In millions) Classification Year Ended December 31, 2024 Year Ended December 31, 2023 Year Ended December 31, 2022 Operating Lease Cost (a) Cost of sales $ 48 $ 54 $ 65 Operating Lease Cost Selling, general and administrative expenses 14 15 14 Finance Lease Cost Amortization Depreciation, depletion and amortization 56 42 26 Interest Interest expense 14 11 9 Total Lease Cost $ 132 $ 122 $ 114 (a) Operating lease cost recorded in cost of sales includes $13 million of variable lease cost for the year ended December 31, 2024. Operating lease cost recorded in cost of sales includes $12 million of variable lease cost for both the years ended December 31, 2023, and December 31, 2022. Operating lease cost recorded in selling, general and administrative expenses includes $1 million of variable lease cost for the years ended December 31, 2024, December 31, 2023, and December 31, 2022. $1 million of short-term lease cost is included in cost of sales and selling, general and administrative expenses for the years ended December 31, 2024, December 31, 2023, and December 31, 2022. Lease liability maturities as of December 31, 2024, are shown below. (In millions) Operating Finance Total 2025 $ 39 $ 78 $ 117 2026 24 70 94 2027 15 50 65 2028 7 29 36 2029 1 7 8 After 2029 2 — 2 Total Lease Payments $ 88 $ 234 $ 322 Less: Interest 9 25 34 Present value of lease liabilities $ 79 $ 209 $ 288 Lease terms and discount rates are shown below. December 31, 2024 Weighted average lease term Finance 3 years Operating 3 years Weighted average discount rate Finance 6.05 % Operating 7.14 % Supplemental cash flow information related to leases is as follows: (In millions) Year Ended December 31, 2024 Year Ended December 31, 2023 Year Ended December 31, 2022 Cash paid for amounts included in the measurement of lease liabilities: Operating cash flows from operating leases $ 47 $ 55 $ 66 Operating cash flows from finance leases 14 11 9 Financing cash flows from finance leases 49 34 20 Right-of-use assets exchanged for lease liabilities: Operating leases 4 14 20 Finance leases 78 90 52

Restructuring and Other Charges

Restructuring and Other Charges	12 Months Ended
	Dec. 31, 2024
Restructuring and Related Activities [Abstract]
Restructuring and Other Charges	25. Restructuring and Other Charges During 2024, the Company recorded restructuring and other charges of $8 million, which related primarily to the idling of certain coke-making facilities. Cash payments related to previously accrued restructuring programs made during the year ended December 31, 2024 were approximately $89 million. During 2023, the Company recorded restructuring and other charges of $36 million, which relate primarily to Company-wide headcount reductions. Cash payments were made related to severance and exit costs of approximately $75 million. During 2022, the Company recorded restructuring and other charges of $48 million, which consists of charges of $30 million related to the planned disposition of a component within the Flat-Rolled segment, $23 million related to headcount reductions under a voluntary early retirement program (VERP) offered at USSK, a $9 million favorable adjustment to the expected exit costs of indefinitely idled facilities, and $4 million of severance-related charges at other facilities. Cash payments were made related to severance and exit costs of approximately $95 million. Charges for restructuring and ongoing cost reduction initiatives are recorded in the period U. S. Steel commits to a restructuring or cost reduction plan, or executes specific actions contemplated by the plan and all criteria for liability recognition have been met. Charges related to the restructuring and cost reductions are reported in restructuring and other charges in the Consolidated Statements of Operations. The activity in the accrued balances incurred in relation to restructuring during the years ended December 31, 2023, and December 31, 2024, were as follows: (in millions) Employee Related Costs Exit Costs Non-cash Charges Total Balance at December 31, 2022 $ 132 $ 50 $ — $ 182 Additional charges 25 11 — $ 36 Release of prior accruals and other adjustments (a) (2) (1) — $ (3) Cash payments/utilization (b) (45) (30) — (75) Balance at December 31, 2023 $ 110 $ 30 $ — $ 140 Additional charges (3) 11 — 8 Cash payments/utilization (b) (62) (27) — (89) Balance at December 31, 2024 $ 45 $ 14 $ — $ 59 (a) Includes releases of accruals to reflect the current estimate of costs to complete approved restructuring programs. (b) $4 million and $10 million of payments were made from the pension fund trust assets in the Employee Related Cost column during the years ended December 31, 2023, and 2024, respectively.

Contingencies and Commitments

Contingencies and Commitments	12 Months Ended
	Dec. 31, 2024
Commitments and Contingencies Disclosure [Abstract]
Contingencies and Commitments	26. Contingencies and Commitments U. S. Steel is the subject of, or party to, a number of pending or threatened legal actions, contingencies and commitments involving a variety of matters, including laws and regulations relating to the environment. Certain of these matters are discussed below. The ultimate resolution of these contingencies could, individually or in the aggregate, be material to the Consolidated Financial Statements. However, management believes that U. S. Steel will remain a viable and competitive enterprise even though it is possible that these contingencies could be resolved unfavorably. U. S. Steel accrues for estimated costs related to existing lawsuits, claims and proceedings when it is probable that it will incur these costs in the future and the costs are reasonably estimable. Asbestos matters – As of December 31, 2024, U. S. Steel was a defendant in approximately 990 active cases involving approximately 2,575 plaintiffs. The vast majority of these cases involve multiple defendants. About 1,600, or approximately 62 percent, of these plaintiff claims are currently pending in jurisdictions which permit filings with massive numbers of plaintiffs. At December 31, 2023, U. S. Steel was a defendant in approximately 915 cases involving approximately 2,505 plaintiffs. Based upon U. S. Steel’s experience in such cases, it believes that the actual number of plaintiffs who ultimately assert claims against U. S. Steel will likely be a small fraction of the total number of plaintiffs. The following table shows the number of asbestos claims in the current year and the prior two years: Period ended Opening Claims Dismissed, Settled and Resolved New Closing December 31, 2022 2,505 230 235 2,510 December 31, 2023 2,510 235 230 2,505 December 31, 2024 2,505 240 310 2,575 The amount U. S. Steel accrues for pending asbestos claims is not material to U. S. Steel’s financial condition. However, U. S. Steel is unable to estimate the ultimate outcome of asbestos-related claims due to a number of uncertainties, including: (1) the rates at which new claims are filed, (2) the number of and effect of bankruptcies of other companies traditionally defending asbestos claims, (3) uncertainties associated with the variations in the litigation process from jurisdiction to jurisdiction, (4) uncertainties regarding the facts, circumstances and disease process with each claim, and (5) any new legislation enacted to address asbestos-related claims. Further, U. S. Steel does not believe that an accrual for unasserted claims is required. At any given reporting date, it is probable that there are unasserted claims that will be filed against the Company in the future. The Company engages an outside valuation consultant to assist in assessing its ability to estimate an accrual for unasserted claims. This assessment is based on the Company’s settlement experience, including recent claims trends. This analysis focuses on settlements made over the last several years as these claims are likely to best represent future claim characteristics. After review by the valuation consultant and U. S. Steel management, it was determined that the Company could not estimate an accrual for unasserted claims. Despite these uncertainties, management believes that the ultimate resolution of these matters will not have a material adverse effect on U. S. Steel’s financial condition. Environmental Matters – U. S. Steel is subject to federal, state, local and foreign laws and regulations relating to the environment. These laws generally provide for control of pollutants released into the environment and require responsible parties to undertake remediation of hazardous waste disposal sites. Penalties may be imposed for noncompliance. Changes in accrued liabilities for remediation activities where U. S. Steel is identified as a named party are summarized in the following table: Year Ended December 31, (In millions) 2024 2023 Beginning of period $ 107 $ 126 Accruals for environmental remediation deemed probable and reasonably estimable 18 15 Adjustments for changes in estimates — (11) Obligations settled (17) (23) End of period $ 108 $ 107 Accrued liabilities for remediation activities are included in the following Consolidated Balance Sheet lines: (In millions) December 31, 2024 December 31, 2023 Accounts payable $ 26 $ 27 Deferred credits and other noncurrent liabilities 82 80 Total $ 108 $ 107 Expenses related to remediation are recorded in cost of sales and were $18 million and $13 million for the years ended December 31, 2024, and December 31, 2023, respectively. It is not currently possible to estimate the ultimate amount of all remediation costs that might be incurred or the penalties that may be imposed. Due to uncertainties inherent in remediation projects and the associated liabilities, it is reasonably possible that total remediation costs for active matters may exceed the accrued liabilities by as much as 30 to 50 percent. Remediation Projects U. S. Steel is involved in environmental remediation projects at or adjacent to several current and former U. S. Steel facilities and other locations that are in various stages of completion ranging from initial characterization through post-closure monitoring. Based on the anticipated scope and degree of uncertainty of projects, we categorize projects as follows: (1) Projects with Ongoing Study and Scope Development – Projects which are still in the development phase. For these projects, the extent of remediation that may be required is not yet known, the remediation methods and plans are not yet developed, and/or cost estimates cannot be determined. Therefore, significant costs, in addition to the accrued liabilities for these projects, are reasonably possible. There are three environmental remediation projects where additional costs for completion are not currently estimable, but could be material. These projects are at South Works, UPI and the former steelmaking plant at Joliet, Illinois. As of December 31, 2024, accrued liabilities for these projects totaled $7 million for the costs of studies, investigations, interim measures, design and/or remediation. It is reasonably possible that additional liabilities associated with future requirements regarding studies, investigations, design and remediation for these projects could be as much as $33 million to $46 million. (2) Significant Projects with Defined Scope – Projects with significant accrued liabilities with a defined scope. As of December 31, 2024, there are four significant projects with defined scope greater than or equal to $5 million each, with a total accrued liability of $54 million. These projects are: Gary Resource Conservation and Recovery Act (RCRA) (accrued liability of $23 million), Duluth Works (accrued liability of $6 million), Fairfield Works (accrued liability of $8 million) and the former Geneva facility (accrued liability of $17 million). (3) Other Projects with a Defined Scope – Projects with relatively small accrued liabilities for which we believe that, while additional costs are possible, they are not likely to be significant, and also include those projects for which we do not yet possess sufficient information to estimate potential costs to U. S. Steel. There are three other environmental remediation projects which each had an accrued liability of between $1 million and $5 million. The total accrued liability for these projects at December 31, 2024, was $5 million. These projects have progressed through a significant portion of the design phase and material additional costs are not expected. The remaining environmental remediation projects each have an accrued liability of less than $1 million each. The total accrued liability for these projects at December 31, 2024, was approximately $4 million. The Company does not foresee material additional liabilities for any of these sites. Post-Closure Costs – Accrued liabilities for post-closure site monitoring and other costs at various closed landfills totaled $27 million at December 31, 2024, and were based on known scopes of work. Administrative and Legal Costs – As of December 31, 2024, U. S. Steel had an accrued liability of $11 million for administrative and legal costs related to environmental remediation projects. These accrued liabilities were based on projected administrative and legal costs for the next three years and do not change significantly from year to year. Capital Expenditures – For a number of years, U. S. Steel has made substantial capital expenditures to comply with various regulations, laws, and other requirements relating to the environment. Such capital expenditures totaled $83 million and $70 million in 2024 and 2023, respectively. U. S. Steel anticipates making additional such expenditures in the future, which may be material; however, the exact amounts and timing of such expenditures are uncertain because of the continuing evolution of specific regulatory requirements. European Union (the EU) Environmental Requirements - Phase IV of the EU Emissions Trading System (the EU ETS) commenced on January 1, 2021, and will finish on December 31, 2030. The European Commission issued final approval of the updated 2021-2025 Slovak National Allocation table in February 2022. The Slovak Ministry of Environment allocated 6.2 million metric tons of European Union Emission Allowances (EUA) at no charge (free allowances or free allocation) to USSE in March 2024. As of December 31, 2024, we have pre-purchased approximately 2.22 million EUA totaling €161 million (approximately $167 million) via spot purchases or settled forwards to cover the 2024 shortfall of emission allowances and expected shortfall in subsequent years. The EU’s Industrial Emissions Directive requires implementation of EU-determined best available techniques (BAT) for Iron and Steel production to reduce environmental impacts as well as compliance with BAT associated emission levels. Total capital expenditures for projects to go beyond BAT requirements were €138 million (approximately $143 million). These costs were partially offset by the EU funding received and may be mitigated over the next measurement periods if USSK complies with certain financial covenants, which are assessed annually. If we are unable to meet these covenants in the future, USSK might be required to provide additional collateral (e.g., bank guarantee) to secure 50 percent of the EU funding received. USSK complied with these covenants as of December 31, 2024, and no additional collateral will be required by the end of June 30, 2025. By this next assessment date, we expect that nine of the total fifteen projects will pass the sustainability monitoring and will be excluded from further assessment to provide additional collateral if the covenants are not met. The last assessment of financial covenants will be performed as of June 30, 2026. Environmental indemnifications – Throughout its history, U. S. Steel has sold numerous properties and businesses and many of these sales included indemnifications and cost sharing agreements related to the assets that were divested. The amount of potential environmental liability associated with these transactions and properties is not estimable due to the nature and extent of the unknown conditions related to the properties divested and deconsolidated. Aside from the environmental liabilities already recorded as a result of these transactions due to specific environmental remediation activities and cases (included in the $108 million of accrued liabilities for remediation discussed above), there are no other known probable and estimable environmental liabilities related to these transactions. Guarantees – The maximum guarantees of the indebtedness of unconsolidated entities of U. S. Steel totaled $7 million at December 31, 2024. Other contingencies – Under certain finance lease agreements covering various equipment, U. S. Steel has the option to renew the lease or to purchase the equipment at the end of the lease term. If U. S. Steel does not exercise the purchase option by the end of the lease term, U. S. Steel guarantees a residual value of the equipment as determined at the lease inception date (totaling approximately $14 million at December 31, 2024). No liability has been recorded for these guarantees as the potential loss is not probable. The Company’s BR2 facility in Osceola, Arkansas qualifies for financing and related economic incentives associated with the acquisition, development, construction and operation of the facility. These incentives consist of advance lump-sum payments which are included in deferred credits and other noncurrent liabilities on the Consolidated Balance Sheets. In March 2022, the Company received a lump-sum payment of approximately $82 million as proceeds from the sale of a portion of expected future tax credits to be earned by the Company under the State of Arkansas’s Recycling Tax Credit program. These funds are to be used primarily for the acquisition of project related equipment, however they may also be used for the training and development of new employees hired for the facility. The Company is contingently liable for certain repayment penalties if the Company fails to meet certain employment requirements in any given period. In April 2022, the Company received a $3 million grant from Mississippi County, Arkansas, and in May 2022, the Company received a $50 million grant from the State of Arkansas Quick Action Closing Fund. Both grants pertain to the reimbursement of qualifying project costs. For each of these incentives and grants, the balance of deferred income will be recognized into other gains, net in the accompanying Consolidated Statements of Operations on a systematic basis over the periods in which the Company earns the granted funds by complying with the investment and employment requirements of the grant programs. In July 2024, the Company also received a lump-sum payment of approximately $75 million as proceeds from the sale of a portion of future tax credits to be earned by the Company under the State of Arkansas’s Recycling Tax Credit program for the Phase II portion of the Big River Steel facilities. The Company is contingently liable for certain repayment penalties if the Company fails to meet certain employment requirements, and as such a deferred liability was recognized for this grant and will be amortized into other gains, net We have incurred and expect to continue to incur significant expenses in connection with the pending Merger, including legal and investment banking fees. Insurance – U . S. Steel maintains insurance for certain property damage, equipment, business interruption and general liability exposures; however, insurance is applicable only after certain deductibles and retainages. U. S. Steel is self-insured for certain other exposures including workers’ compensation (where permitted by law) and auto liability. Liabilities are recorded for workers’ compensation and personal injury obligations. Other costs resulting from losses under deductible or retainage amounts or not otherwise covered by insurance are charged against income upon occurrence. U. S. Steel uses surety bonds, trusts and letters of credit to provide whole or partial financial assurance for certain obligations such as workers’ compensation. The total amount of active surety bonds, trusts and letters of credit being used for financial assurance purposes was approximately $192 million as of December 31, 2024, which reflects U. S. Steel’s maximum exposure under these financial guarantees, but not its total exposure for the underlying obligations. A significant portion of our trust arrangements and letters of credit are collateralized by the Credit Facility Agreement. The remaining trust arrangements and letters of credit are collateralized by restricted cash. Restricted cash, which is recorded in other current and noncurrent assets, totaled $46 million and $40 million at December 31, 2024, and December 31, 2023, respectively. Capital Commitments – At December 31, 2024, U. S. Steel’s contractual commitments to acquire property, plant and equipment totaled $683 million. Contractual Purchase Commitments – U. S. Steel is obligated to make payments under contractual purchase commitments, including unconditional purchase obligations. Payments for contracts with remaining terms in excess of one year are summarized below (in millions): 2025 2026 2027 2028 2029 Later years Total $1,260 $1,033 $253 $218 $167 $661 $3,592 The majority of U. S. Steel’s unconditional purchase obligations relate to the supply of industrial gases, and certain energy and utility services with terms ranging from 13 months to 19 years. Unconditional purchase obligations also include coke and steam purchase commitments related to a coke supply agreement with Gateway Energy & Coke Company LLC (Gateway) under which Gateway is obligated to supply a minimum volume of the expected targeted annual production of the heat recovery coke plant, and U. S. Steel is obligated to purchase the coke from Gateway at the contract price. As of December 31, 2024, if U. S. Steel were to terminate the agreement, it may be obligated to pay in excess of $26 million. As a result of the indefinite idling of the iron and steel making processes at Granite City Works, there were $60 million and $86 million of liabilities for unconditional purchase obligations as of December 31, 2024, and December 31, 2023, respectively. Total payments relating to unconditional purchase obligations were approximately $815 million in 2024, $787 million in 2023, and $850 million in 2022.

Common Stock Issued and Repurch

Common Stock Issued and Repurchased	12 Months Ended
	Dec. 31, 2024
Common Stock Repurchase Program [Abstract]
Common Stock Issued and Repurchased	27. Common Stock Repurchased On October 25, 2021, the Board of Directors authorized a share repurchase program that allowed for the repurchase of up to $300 million of its outstanding common stock from time to time in the open market or privately negotiated transactions. On January 24, 2022, the Board of Directors authorized an additional $500 million under the share repurchase program. On July 25, 2022, following the completion of the previously authorized $800 million share repurchase programs, the Board of Directors authorized a share repurchase program that allows for the repurchase of up to $500 million of its outstanding common stock from time to time in the open market or privately negotiated transactions at the discretion of management. The Company’s share repurchase program does not obligate it to acquire any specific number of shares. U. S. Steel repurchased 7.1 million and 37.6 million shares of common stock for approximately $175 million and $849 million under these programs during 2023 and 2022, respectively. We do not expect to utilize the remainder of this authorization. No share repurchases were completed during 2024 as the Merger Agreement prohibits us from engaging in additional share repurchases without the consent of Purchaser.

Schedule II - Valuation and Qua

Schedule II - Valuation and Qualifying Accounts and Reserves	12 Months Ended
	Dec. 31, 2024
SEC Schedule, 12-09, Valuation and Qualifying Accounts [Abstract]
Schedule II - Valuation and Qualifying Accounts and Reserves	SCHEDULE II – VALUATION AND QUALIFYING ACCOUNTS AND RESERVES YEARS ENDED DECEMBER 31, 2024, 2023, AND 2022 (millions of dollars) Additions Deductions Description Balance at Charged to Charged Charged to Charged Balance Year ended December 31, 2024: Reserves deducted in the balance sheet from the assets to which they apply: Allowance for doubtful accounts $ 38 $ 8 $ — $ — $ 20 $ 26 Investments and long-term receivables reserve 3 — — — — 3 Deferred tax valuation allowance: Domestic 98 5 — — — 103 Foreign 3 43 — — — 46 Year ended December 31, 2023: Reserves deducted in the balance sheet from the assets to which they apply: Allowance for doubtful accounts $ 38 $ 14 $ — $ — $ 14 $ 38 Investments and long-term receivables reserve 4 — — — 1 3 Deferred tax valuation allowance: Domestic 116 — — 18 — 98 Foreign 3 — — — — 3 Year ended December 31, 2022: Reserves deducted in the balance sheet from the assets to which they apply: Allowance for doubtful accounts $ 44 $ 17 $ — $ — $ 23 $ 38 Investments and long-term receivables reserve 4 — — — — 4 Deferred tax valuation allowance: Domestic 159 18 — 61 — 116 Foreign 3 — — — — 3

Pay vs Performance Disclosure

Pay vs Performance Disclosure - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2024	Dec. 31, 2023	Dec. 31, 2022
Pay vs Performance Disclosure
Net earnings attributable to United States Steel Corporation	$ 384	$ 895	$ 2,524

Insider Trading Arrangements

Insider Trading Arrangements	3 Months Ended
	Dec. 31, 2024
Trading Arrangements, by Individual
Rule 10b5-1 Arrangement Adopted	false
Non-Rule 10b5-1 Arrangement Adopted	false
Rule 10b5-1 Arrangement Terminated	false
Non-Rule 10b5-1 Arrangement Terminated	false

Insider Trading Policies and Pr

Insider Trading Policies and Procedures	12 Months Ended
	Dec. 31, 2024
Insider Trading Policies and Procedures [Line Items]
Insider Trading Policies and Procedures Adopted	true

Cybersecurity Risk Management a

Cybersecurity Risk Management and Strategy Disclosure	12 Months Ended
	Dec. 31, 2024
Cybersecurity Risk Management, Strategy, and Governance [Line Items]
Cybersecurity Risk Management Processes for Assessing, Identifying, and Managing Threats [Text Block]	U. S. Steel maintains robust processes for identifying, assessing, and managing material risks from cybersecurity threats. U. S. Steel’s cybersecurity program is based on the National Institute of Standards and Technology (“NIST”) Cybersecurity Framework, and the risk of cybersecurity threats is integrated into the Company’s Enterprise Risk Management (“ERM”) program, led by the Chief Risk Officer. The ERM program includes an annual risk prioritization process to identify key enterprise risks. Each key risk is assigned risk owners to establish action plans and implement risk mitigation strategies. The cybersecurity threat risk action plan is managed at the enterprise level by the Senior Vice President – Business Development and President, USSE, the Vice President & Chief Information Officer (the “CIO”) and the Chief Information Security Officer (the “CISO”). Each quarter, the risk owners review and update the cybersecurity threat risk action plan to provide the status on specific risk mitigation actions and to identify new threats. U. S. Steel works closely with its internal and external auditors to assess, plan for, prevent and mitigate cybersecurity risks. The Company maintains a Cybersecurity Incident Response Plan (CSIRP), which establishes an organizational framework and guidelines intended to facilitate an effective response and handling of cybersecurity incidents that could jeopardize the availability, integrity, or confidentiality of U. S. Steel’s assets. The CSIRP outlines roles and responsibilities, criteria for measuring the severity of a cybersecurity incident, and an escalation framework. The CSIRP also addresses senior management responsibility with respect to disclosure determinations related to a cybersecurity incident and provides for Audit Committee and Board briefings as appropriate. Along with the CSIRP, management sustains numerous programs and processes to stay informed about and monitor the prevention, detection, mitigation and remediation of cybersecurity incidents. The list of cybersecurity programs and processes described below is not meant to be exhaustive, but to provide examples of such programs and processes. The Company engages with third party cybersecurity specialists to provide an independent assessment of U. S. Steel’s cybersecurity programs and to prepare a 5-year plan to maintain compliance and operational excellence. Management periodically reviews the 5-year plan and modifies it in response to changes in the threat landscape and otherwise as needed. Management employs in-depth defense mechanisms throughout the enterprise, including, but not limited to, employee training, vulnerability management, multi-factor authentication, cybersecurity insurance and table top exercises to mitigate and/or prevent cybersecurity incidents. The Company conducts security assessments of certain third party providers before and periodically throughout their engagement and has established procedures intended to mitigate risks related to security incidents originating from third parties. For example, management assesses the cybersecurity proficiency of potential third party cloud suppliers before utilizing their services. The assessment identifies cybersecurity-related risks and makes recommendations to enhance the security of new cloud computing services. A cybersecurity incident may be detected in a number of ways, including, but not limited to, through automated reporting mechanisms, network and system indicators, intrusion detection systems, internal investigations, employee reports, law enforcement reports, or other third party notification. To oversee and identify cybersecurity threat risks on a day-to-day basis, including from third party service providers, the Company maintains a security operations center with round-the-clock monitoring, and the CIO receives regular reports on industry activity. Upon receiving notification of a cybersecurity incident, the cybersecurity operations team acts to isolate and contain the threat. The CISO, along with the Chief Safety & Security Officer, will consult and determine the incident severity level, which determines whether the incident should be escalated. Critical and high severity incidents must be reported to the General Counsel. The Company may engage third party experts for assistance with crisis management, including forensic investigations, ransom negotiation, or crisis communication. During this process, the cybersecurity operations team will take steps to preserve evidence as soon as possible, including, but not limited to, memory dumps, log preservation and forensic hard drive collection. In addition, the General Counsel, in consultation with the CISO and others as necessary and appropriate, will promptly evaluate whether the incident requires legal notifications or disclosure, including whether the incident requires disclosure under the U. S. securities laws. Following a cybersecurity incident, the General Counsel will direct the development of documentation regarding lessons learned in the response, including evaluation of preparedness capability, to continuously strengthen the cybersecurity posture of the Corporation. Management has not identified risks from cybersecurity threats, including as a result of any previous cybersecurity incidents, that have materially affected or are reasonably likely to materially affect U. S. Steel, including its business strategy, results of operations or financial condition. See “Item 1A. Risk Factors, A failure of our information technology infrastructure and cybersecurity threats may adversely affect our business operations. ” above for more information. While we continually work to safeguard the information systems we use, and the proprietary, confidential and personal information residing therein, and mitigate potential risks, there can be no assurance that such actions will be sufficient to prevent cybersecurity incidents or mitigate all potential risks to such systems, networks and data or those of our third party providers.
Cybersecurity Risk Management Processes Integrated [Flag]	true
Cybersecurity Risk Management Processes Integrated [Text Block]	U. S. Steel maintains robust processes for identifying, assessing, and managing material risks from cybersecurity threats. U. S. Steel’s cybersecurity program is based on the National Institute of Standards and Technology (“NIST”) Cybersecurity Framework, and the risk of cybersecurity threats is integrated into the Company’s Enterprise Risk Management (“ERM”) program, led by the Chief Risk Officer.
Cybersecurity Risk Management Third Party Engaged [Flag]	true
Cybersecurity Risk Third Party Oversight and Identification Processes [Flag]	true
Cybersecurity Risk Materially Affected or Reasonably Likely to Materially Affect Registrant [Flag]	false
Cybersecurity Risk Board of Directors Oversight [Text Block]	The Board of Directors is responsible for overseeing the assessment and management of enterprise-level risks that may impact U. S. Steel.
Cybersecurity Risk Board Committee or Subcommittee Responsible for Oversight [Text Block]	Management, including the CIO and CISO, reports on cybersecurity matters regularly to the Board, primarily through the Audit Committee, including an annual report regarding specific risks and mitigation efforts within U. S. Steel and a 5-year cybersecurity threat assessment conducted by third party experts. Management provides benchmarking information and updates on key operational and compliance metrics to the Board. In addition, cybersecurity training is provided to the full Board of Directors, including training by third party experts, to educate directors on the current cybersecurity threat environment and measures companies can take to mitigate risk and impact of cyberattacks.
Cybersecurity Risk Process for Informing Board Committee or Subcommittee Responsible for Oversight [Text Block]	Management, including the CIO and CISO, reports on cybersecurity matters regularly to the Board, primarily through the Audit Committee, including an annual report regarding specific risks and mitigation efforts within U. S. Steel and a 5-year cybersecurity threat assessment conducted by third party experts. Management provides benchmarking information and updates on key operational and compliance metrics to the Board. In addition, cybersecurity training is provided to the full Board of Directors, including training by third party experts, to educate directors on the current cybersecurity threat environment and measures companies can take to mitigate risk and impact of cyberattacks.
Cybersecurity Risk Role of Management [Text Block]	Management, including the CIO and CISO, reports on cybersecurity matters regularly to the Board, primarily through the Audit Committee, including an annual report regarding specific risks and mitigation efforts within U. S. Steel and a 5-year cybersecurity threat assessment conducted by third party experts. Management provides benchmarking information and updates on key operational and compliance metrics to the Board. In addition, cybersecurity training is provided to the full Board of Directors, including training by third party experts, to educate directors on the current cybersecurity threat environment and measures companies can take to mitigate risk and impact of cyberattacks. As described above, management is actively involved in assessing and managing U. S. Steel’s material cybersecurity risks. The CIO and the CISO primarily lead these efforts. The CIO is responsible for the oversight of U. S. Steel’s entire global IT operation, including the cybersecurity program, and holds a Bachelor of Science in operations research and industrial engineering and a Bachelor of Arts in economics from Cornell University, as well as a Master of Science in engineering and Master of Business Administration from Massachusetts Institute of Technology. The CIO’s previous work experience includes holding the position of CIO at a $25 billion manufacturing conglomerate and a $7 billion energy company. The CISO reports directly to the CIO and has responsibility for leadership of U. S. Steel’s global cybersecurity program. She holds a bachelor’s degree in Information Systems Management, a master’s degree in Internet Information Systems, and a doctorate in Instructional Management and Leadership. The CISO also completed the Chief Information Security Officer Certificate program at Carnegie Mellon University, where she now serves as a coach for the program, and holds a Certified Information Systems Security Professional (CISSP) certification. She is an active member of the Greater Pittsburgh CISO Group and the Steel City OTSEC Information Sharing Group, and serves on the Editorial Review Board for two peer-reviewed journals (International Journal of Cyber Research and International Journal of Information and Communication Technology Education).
Cybersecurity Risk Management Positions or Committees Responsible [Flag]	true
Cybersecurity Risk Management Positions or Committees Responsible [Text Block]	Management, including the CIO and CISO, reports on cybersecurity matters regularly to the Board, primarily through the Audit Committee, including an annual report regarding specific risks and mitigation efforts within U. S. Steel and a 5-year cybersecurity threat assessment conducted by third party experts.
Cybersecurity Risk Management Expertise of Management Responsible [Text Block]	The CIO is responsible for the oversight of U. S. Steel’s entire global IT operation, including the cybersecurity program, and holds a Bachelor of Science in operations research and industrial engineering and a Bachelor of Arts in economics from Cornell University, as well as a Master of Science in engineering and Master of Business Administration from Massachusetts Institute of Technology. The CIO’s previous work experience includes holding the position of CIO at a $25 billion manufacturing conglomerate and a $7 billion energy company. The CISO reports directly to the CIO and has responsibility for leadership of U. S. Steel’s global cybersecurity program. She holds a bachelor’s degree in Information Systems Management, a master’s degree in Internet Information Systems, and a doctorate in Instructional Management and Leadership. The CISO also completed the Chief Information Security Officer Certificate program at Carnegie Mellon University, where she now serves as a coach for the program, and holds a Certified Information Systems Security Professional (CISSP) certification. She is an active member of the Greater Pittsburgh CISO Group and the Steel City OTSEC Information Sharing Group, and serves on the Editorial Review Board for two peer-reviewed journals (International Journal of Cyber Research and International Journal of Information and Communication Technology Education).
Cybersecurity Risk Process for Informing Management or Committees Responsible [Text Block]	Management, including the CIO and CISO, reports on cybersecurity matters regularly to the Board, primarily through the Audit Committee, including an annual report regarding specific risks and mitigation efforts within U. S. Steel and a 5-year cybersecurity threat assessment conducted by third party experts. Management provides benchmarking information and updates on key operational and compliance metrics to the Board. In addition, cybersecurity training is provided to the full Board of Directors, including training by third party experts, to educate directors on the current cybersecurity threat environment and measures companies can take to mitigate risk and impact of cyberattacks. As described above, management is actively involved in assessing and managing U. S. Steel’s material cybersecurity risks. The CIO and the CISO primarily lead these efforts. The CIO is responsible for the oversight of U. S. Steel’s entire global IT operation, including the cybersecurity program, and holds a Bachelor of Science in operations research and industrial engineering and a Bachelor of Arts in economics from Cornell University, as well as a Master of Science in engineering and Master of Business Administration from Massachusetts Institute of Technology. The CIO’s previous work experience includes holding the position of CIO at a $25 billion manufacturing conglomerate and a $7 billion energy company. The CISO reports directly to the CIO and has responsibility for leadership of U. S. Steel’s global cybersecurity program. She holds a bachelor’s degree in Information Systems Management, a master’s degree in Internet Information Systems, and a doctorate in Instructional Management and Leadership. The CISO also completed the Chief Information Security Officer Certificate program at Carnegie Mellon University, where she now serves as a coach for the program, and holds a Certified Information Systems Security Professional (CISSP) certification. She is an active member of the Greater Pittsburgh CISO Group and the Steel City OTSEC Information Sharing Group, and serves on the Editorial Review Board for two peer-reviewed journals (International Journal of Cyber Research and International Journal of Information and Communication Technology Education).
Cybersecurity Risk Management Positions or Committees Responsible Report to Board [Flag]	true

Nature of Business and Signif_2

Nature of Business and Significant Accounting Policies (Policies)	12 Months Ended
	Dec. 31, 2024
Accounting Policies [Abstract]
Principles applied in consolidation	Principles applied in consolidation These financial statements include the accounts of U. S. Steel and its majority-owned subsidiaries. Additionally, variable interest entities for which U. S. Steel is the primary beneficiary are included in the Consolidated Financial Statements, and their impacts are either partially or completely offset by noncontrolling interests. Intercompany accounts, transactions and profits have been eliminated in consolidation. Investments in entities over which U. S. Steel has significant influence are accounted for using the equity method of accounting and are carried at U. S. Steel’s share of net assets plus loans, advances and our share of earnings less distributions.
Use of estimates	Use of estimates Generally accepted accounting principles require management to make estimates and assumptions that affect the reported amounts of assets and liabilities, the disclosure of contingent assets and liabilities at year-end and the reported amounts of revenues and expenses during the year. Significant items subject to such estimates and assumptions include the carrying value of property, plant and equipment; intangible assets; the fair value of assets or liabilities acquired in a business combination; valuation allowances for receivables, inventories and deferred income tax assets and liabilities; environmental liabilities; liabilities for potential tax deficiencies; potential litigation claims and settlements; assets and obligations related to employee benefits; and restructuring and other charges. Actual results could differ materially from the estimates and assumptions used.
Sales recognition	Sales recognition
Inventories	Inventories Inventories are carried at the lower of cost or net realizable value. Fixed costs related to abnormal production capacity are expensed in the period incurred rather than capitalized into inventory. LIFO is the predominant method of inventory costing for inventories held by the Flat-Rolled and Tubular segments. The Mini Mill segment uses a moving average costing method to account for semi-finished and finished products and FIFO to account for raw materials. FIFO is the predominant method used by the USSE segment. The LIFO method of inventory costing was used on 53 percent of consolidated inventories at both December 31, 2024, and December 31, 2023.
Derivative instruments	Derivative instruments From time to time, U. S. Steel may use fixed price forward physical purchase contracts to partially manage our exposure to price risk. Generally, forward physical purchase contracts qualify for the normal purchase normal sales exclusion in Accounting Standards Codification (ASC) 815, Derivatives and Hedging , and are not subject to mark-to-market accounting. U. S. Steel also uses derivatives such as commodity-based financial swaps and foreign currency exchange forward contracts to manage its exposure to purchase and sale price fluctuations and foreign currency exchange rate risk. The USSE and Flat-Rolled segments elect hedge accounting for some of their derivatives. Under hedge accounting, fluctuations in the value of the derivative are recognized in Accumulated other comprehensive (loss) income (AOCI) until the associated underlying is recognized in earnings. When the associated underlying is recognized in earnings, the value of the derivative is reclassified to earnings from AOCI. The Mini Mill segment has not elected hedge accounting. Therefore, the changes in fair value of the Mini Mill segment’s foreign exchange forwards, as well as fair value changes for other derivatives where hedge accounting has not been elected, are recognized immediately in earnings. In accordance with the guidance in ASC Topic 820 on fair value measurements and disclosures, the fair value of our foreign exchange forwards, commodity purchase swaps and sales swaps was determined using Level 2 inputs, which are defined as “significant other observable” inputs. The inputs used are from market sources that aggregate data based upon market transactions. See Note 16 for further details on U. S. Steel’s derivatives.
Property, plant and equipment	Property, plant and equipment Property, plant and equipment is carried at cost less accumulated depreciation and is depreciated on a straight-line basis over the estimated useful lives of the assets. Depletion of mineral properties is based on rates which are expected to amortize cost over the estimated tonnage of minerals to be removed.
Asset Impairment	Asset Impairment U. S. Steel evaluates impairment of its property, plant and equipment whenever circumstances indicate that the carrying value may not be recoverable. We evaluate the impairment of long-lived assets at the asset group level. Our asset groups are flat-rolled, mini mill, USSE, welded tubular and seamless tubular. Asset impairments are recognized when the carrying value of an asset group exceeds its recoverable amount as determined by the asset group’s aggregate projected undiscounted cash flows. In 2024, the Company recognized impairment charges of approximately $19 million for certain indefinitely idled assets at Granite City Works and certain permanently idled assets at Clairton Works. In 2023, the Company recognized charges of approximately $123 million for impairment of indefinitely idled iron and steel making assets at Granite City Works. In 2022, impairment charges of approximately $151 million were recognized for the write-off of iron making and steel making assets at Great Lakes Works. The coil finishing processes at Granite City Works and Great Lakes Works continue to operate and remain components of the Company’s operating plans. These impairment charges were the result of actions impacting specific, identifiable assets and were not significantly adverse to the flat-rolled long-lived asset group. No triggering events that required an impairment evaluation of our long-lived asset groups were identified during the years ended December 31, 2024, 2023, and 2022.
Goodwill and identifiable intangible assets	Goodwill and identifiable intangible assets Goodwill represents the excess of the cost over the fair value of acquired identifiable tangible and intangible assets and liabilities assumed from businesses acquired. Goodwill and intangible assets deemed to have indefinite lives are not amortized, but are subject to impairment testing annually, or more frequently if events or changes in circumstances indicate the asset might be impaired. We perform our annual goodwill impairment test as of October 1 and monitor for interim triggering events on an ongoing basis. We review goodwill for impairment utilizing either a qualitative assessment or a quantitative goodwill impairment test. If we choose to perform a qualitative assessment and we determine that the fair value of the reporting unit more likely than not exceeds the carrying value, no further evaluation is necessary. For reporting units where we perform the quantitative goodwill impairment test, we compare the fair value of each reporting unit, which we primarily determine using an income approach based on the present value of discounted cash flows, to the respective carrying value, which includes goodwill. If the fair value of the reporting unit exceeds its carrying value, we do not consider the goodwill impaired. If the carrying value is higher than the fair value, we recognize the difference as an impairment loss. A quantitative goodwill impairment testing process requires valuation of the respective reporting unit, which we primarily determine using an income approach based on a discounted cash flow forecast covering discrete periods of time including a terminal value. We compute the terminal value using the constant growth method, which values the forecasted cash flows in perpetuity. The assumptions about future cash flows and growth rates are based on the respective reporting unit’s long-term forecast and are subject to review and approval by senior management. A reporting unit’s discount rate is a significant assumption and is a risk-adjusted weighted average cost of capital, which we believe approximates the rate from a market participant’s perspective. The estimated fair value could be impacted by changes in market conditions, interest rates, growth rates, tax rates, costs, pricing and capital expenditures. We categorize the fair value determination as Level 3 in the fair value hierarchy due to its use of internal projections and unobservable measurement inputs. Our Mini Mill reporting unit holds the goodwill recognized as a result of the Company’s acquisition of Big River Steel and currently is our only reporting unit that has a significant amount of goodwill. This goodwill is primarily attributable to Big River Steel’s operational abilities, workforce and the anticipated benefits from their recent expansion. U. S. Steel completed its annual goodwill impairment test using a qualitative assessment during the fourth quarter of 2024 and determined there was no impairment of goodwill. Intangible assets with indefinite lives are also subject to at least annual impairment testing, which compares the fair value of the intangible assets with their carrying amounts. U. S. Steel has determined that certain of its acquired intangible assets have indefinite useful lives. These assets are also reviewed for impairment annually in the fourth quarter and whenever events or circumstances indicate the carrying value may not be recoverable. U. S. Steel completed its annual evaluation of its indefinite-lived water rights using a qualitative assessment and determined there was no indication of impairment. Finite-lived intangible assets are amortized on a straight-line basis over their estimated useful lives and are tested for impairment when events occur that indicate that the net book value will not be recovered over future cash flows.
Environmental remediation	Environmental remediation Environmental expenditures are capitalized if the costs mitigate or prevent future contamination or if the costs improve existing assets’ environmental safety or efficiency. U. S. Steel provides for remediation costs and penalties when the responsibility to remediate is probable and the amount of associated costs is reasonably estimable. The timing of remediation accruals typically coincides with completion of studies defining the scope of work to be undertaken or when it is probable that a formal plan of action will be approved by the oversight agency. Remediation liabilities are accrued based on estimates of believed environmental exposure and are discounted if the amount and timing of the cash disbursements are readily determinable.
Asset retirement obligations	Asset retirement obligations Asset retirement obligations (AROs) are initially recorded at fair value and are capitalized as part of the cost of the related long-lived asset and depreciated in accordance with U. S. Steel’s depreciation policies for property, plant and equipment. The fair value of the obligation is determined as the discounted value of expected future cash flows. Accretion expense is recorded each month to increase this discounted obligation over time. Certain AROs related to disposal costs of the majority of assets at our integrated steel facilities are not recorded because they have an indeterminate settlement date. These AROs will be initially recognized in the period in which sufficient information exists to estimate their fair value. See Note 19 for further details on U. S. Steel’s AROs.
Pensions and postemployment benefits	Pensions and other post-employment benefits U. S. Steel has defined contribution plans or multiemployer arrangements for pension benefits for more than 85 percent of its employees in the United States and defined benefit pension plans covering the remaining employees. For hires before January 1, 2016, U. S. Steel has defined benefit retiree health care and life insurance plans (Other Benefits) that cover its represented employees in North America upon their retirement. Government-sponsored programs into which U. S. Steel makes required contributions cover U. S. Steel’s European employees. For more details regarding pension and other post-employment benefits see Note 18 of the Consolidated Financial Statements. The pension and Other Benefits obligations and the related net periodic benefit costs are based on, among other things, assumptions regarding the discount rate, estimated return on plan assets, salary increases, the projected mortality of participants and the current level and future escalation of health care costs. Additionally, U. S. Steel recognizes an obligation to provide post-employment benefits for disability-related claims covering indemnity and medical payments for certain employees in North America. The obligation for these claims and the related periodic costs are measured using actuarial techniques and assumptions. Actuarial gains and losses occur when actual experience differs from any of the many assumptions used to value the benefit plans, or when assumptions change. For pension and Other Benefits, the Company recognizes into income on an annual basis a portion of unrecognized actuarial net gains or losses that exceed 10 percent of the larger of projected benefit obligations or plan assets (the corridor). These unrecognized amounts in excess of the corridor are amortized over the plan participants’ average life expectancy or average future service, depending on the demographics of the plan. Unrecognized actuarial net gains and losses for disability-related claims are immediately recognized into income.
Deferred taxes	Deferred taxes

Recently Adopted Accounting S_2

Recently Adopted Accounting Standards (Tables)	12 Months Ended
	Dec. 31, 2024
Accounting Changes and Error Corrections [Abstract]
Rollforward of Outstanding Obligations Under Supplier Finance Program	The roll-forward of the Company’s outstanding obligations confirmed as valid under its SCF program for the year ended December 31, 2024 is as follows: (in millions) 2024 Confirmed obligations outstanding at beginning of year $197 Invoices confirmed 936 Invoices paid (935) Confirmed obligations outstanding at end of year $198

Segment Information (Tables)

Segment Information (Tables)	12 Months Ended
	Dec. 31, 2024
Segment Reporting [Abstract]
Results of Segment Operations	The results of segment operations are as follows: (In millions) Flat-Rolled Mini Mill USSE Tubular Total 2024 Customer sales $ 9,604 $ 2,070 $ 2,983 $ 970 $ 15,627 Intersegment sales 211 347 24 7 589 Net sales 9,815 2,417 3,007 977 16,216 Other net sales (a) 13 Elimination of intersegment sales (589) Total net sales $ 15,640 Less: (b) Cost of sales 8,775 2,063 2,898 843 14,579 Earnings from investees (90) — — (22) (112) Other segment items (c) 196 121 38 21 376 Segment earnings before interest, taxes, depreciation and amortization 934 233 71 135 $ 1,373 Other loss before interest, taxes, depreciation and amortization (a) (7) Depreciation, depletion and amortization (913) Items not allocated to segments: Restructuring and other charges (Note 25) (8) Stock-based compensation expense (Note 15) (51) Asset impairment charges (19) Environmental remediation charges (18) Strategic alternatives review process costs (90) Granite City idling costs (11) Other charges, net (16) Earnings before interest and income taxes $ 240 Net interest and other financial benefits (198) Earnings before income taxes $ 438 Capital expenditures (d) 495 1,641 118 33 2,287 Segment depreciation, depletion and amortization (535) (203) (125) (50) (913) Other depreciation, depletion and amortization (a) — Total depreciation, depletion and amortization $ (913) Assets (d) 7,266 9,339 1,904 975 19,484 Other assets (a) 127 Corporate, reconciling items, and eliminations (e) 624 Total assets $ 20,235 (a) The results of our real estate business are disclosed in the Other category. (b) The significant expense (income) categories and amounts align with the segment-level information that is regularly provided to the CODM. Intersegment expenses are included within the amounts shown. (c) Other segment items primarily include selling, general and administrative expenses, BRS recycling tax credit revenue and BR2 startup costs. (d) Mini Mill includes capital expenditures and assets related to BR2 of $1.4 billion and $4.7 billion, respectively. (e) The majority of Corporate, reconciling items, and eliminations total assets is comprised of cash and the elimination of intersegment amounts. (In millions) Flat-Rolled Mini Mill USSE Tubular Total 2023 Customer sales $ 10,744 $ 2,223 $ 3,525 $ 1,551 $ 18,043 Intersegment sales 365 455 25 1 846 Net sales 11,109 2,678 3,550 1,552 18,889 Other net sales (a) 10 Elimination of intersegment sales (846) Total net sales $ 18,053 Less: (b) Cost of sales 9,899 2,259 3,413 931 16,502 Earnings from investees (72) — — (43) (115) Other segment items (c) 259 36 39 26 360 Segment earnings before interest, taxes, depreciation and amortization 1,023 383 98 638 $ 2,142 Other loss before interest, taxes, depreciation and amortization (a) (3) Depreciation, depletion and amortization (916) Items not allocated to segments: Restructuring and other charges (Note 25) (36) Stock-based compensation expense (Note 15) (51) Asset impairment charges (127) Environmental remediation charges (11) Strategic alternatives review process costs (79) Granite City idling costs (121) Other charges, net 1 Earnings before interest and income taxes $ 799 Net interest and other financial benefits (248) Earnings before income taxes $ 1,047 Capital expenditures (d) 536 1,899 109 32 2,576 Segment depreciation, depletion and amortization (605) (168) (94) (49) (916) Other depreciation, depletion and amortization (a) — Total depreciation, depletion and amortization $ (916) Assets (d) 7,546 7,569 2,229 1,002 18,346 Other assets (a) 140 Corporate, reconciling items, and eliminations (e) 1,965 Total assets $ 20,451 (a) The results of our real estate business are disclosed in the Other category. (b) The significant expense (income) categories and amounts align with the segment-level information that is regularly provided to the CODM. Intersegment expenses are included within the amounts shown. (c) Other segment items primarily include selling, general and administrative expenses, BRS recycling tax credit revenue and BR2 startup costs. (d) Mini Mill includes capital expenditures and assets related to BR2 of $1.5 billion and $3.0 billion, respectively. (e) The majority of Corporate, reconciling items, and eliminations total assets is comprised of cash and the elimination of intersegment amounts. (In millions) Flat-Rolled Mini Mill USSE Tubular Total 2022 Customer sales $ 12,522 $ 2,681 $ 4,243 $ 1,611 $ 21,057 Intersegment sales 350 366 13 5 734 Net sales 12,872 3,047 4,256 1,616 21,791 Other net sales (a) 9 Elimination of intersegment sales (735) Total net sales $ 21,065 Less: (b) Cost of sales 10,357 2,381 3,696 1,024 17,458 Earnings from investees (220) — — (23) (243) Other segment items (c) 228 27 31 23 309 Segment earnings before interest, taxes, depreciation and amortization 2,507 639 529 592 $ 4,267 Other earnings before interest, taxes, depreciation and amortization (a) 23 Depreciation, depletion and amortization (791) Items not allocated to segments: Restructuring and other charges (Note 25) (48) Stock-based compensation expense (Note 15) (57) Asset impairment charges (163) Environmental remediation charges (13) United Steelworkers labor agreement signing bonus and related costs (64) Gains on assets sold & previously held investments 6 Earnings before interest and income taxes $ 3,160 Net interest and other financial benefits (99) Earnings before income taxes $ 3,259 Capital expenditures (d) 503 1,159 90 17 1,769 Segment depreciation, depletion and amortization (499) (158) (85) (48) (790) Other depreciation, depletion and amortization (a) (1) Total depreciation, depletion and amortization $ (791) Assets (d) 7,936 5,787 2,175 1,140 17,038 Other assets (a) 141 Corporate, reconciling items, and eliminations (e) 2,279 Total assets $ 19,458 (a) The results of our real estate business are disclosed in the Other category. (b) The significant expense (income) categories and amounts align with the segment-level information that is regularly provided to the CODM. Intersegment expenses are included within the amounts shown. (c) Other segment items primarily include selling, general and administrative expenses, BRS recycling tax credit revenue and adjustments in electricity purchase agreements. (d) Mini Mill includes capital expenditures and assets related to BR2 of $0.8 billion and $1.4 billion, respectively. (e) The majority of Corporate, reconciling items, and eliminations total assets is comprised of cash and the elimination of intersegment amounts.
Net Sales, Property, Plant and Equipment and Equity Method Investments Based on Location of Operating Segment	The information below summarizes external sales, property, plant and equipment and equity method investments based on the location of the operating segment to which they relate. (In millions) Year External Assets North America 2024 $ 12,657 $ 11,853 (a) 2023 14,528 10,223 (a) 2022 16,822 8,459 (a) Europe 2024 2,983 854 2023 3,525 910 2022 4,243 843 Total 2024 15,640 12,707 2023 18,053 11,133 2022 21,065 9,302 (a) Assets with a book value of $11,853 million, $10,223 million, and $8,459 million were located in the United States at December 31, 2024, 2023, and 2022, respectively.

Revenue (Tables)

Revenue (Tables)	12 Months Ended
	Dec. 31, 2024
Revenue from Contract with Customer [Abstract]
Disaggregation of Sales by Product	The following tables disaggregate our revenue by product for each of our reportable business segments for the years ended December 31, 2024, 2023, and 2022, respectively (Net Sales by Product, excluding intersegment sales, in millions): Year Ended December 31, 2024 Flat-Rolled Mini Mill USSE Tubular Other Total Semi-finished $ 84 $ — $ 78 $ 35 $ — $ 197 Hot-rolled sheets 1,566 1,039 1,468 — — 4,073 Cold-rolled sheets 3,665 325 229 — — 4,219 Coated sheets 2,899 701 1,052 — — 4,652 Tubular products — — 51 913 — 964 All other (a) 1,390 5 105 22 13 1,535 Total $ 9,604 $ 2,070 $ 2,983 $ 970 $ 13 $ 15,640 (a) Consists primarily of sales of raw materials and coke making by-products Year Ended December 31, 2023 Flat-Rolled Mini Mill USSE Tubular Other Total Semi-finished $ 242 $ — $ 168 $ — $ — $ 410 Hot-rolled sheets 1,926 1,215 1,637 — — 4,778 Cold-rolled sheets 3,568 365 269 — — 4,202 Coated sheets 3,484 639 1,278 — — 5,401 Tubular products — — 52 1,528 — 1,580 All other (a) 1,524 4 121 23 10 1,682 Total $ 10,744 $ 2,223 $ 3,525 $ 1,551 $ 10 $ 18,053 (a) Consists primarily of sales of raw materials and coke making by-products. Year Ended December 31, 2022 Flat-Rolled Mini Mill USSE Tubular Other Total Semi-finished $ 193 $ — $ 103 $ — $ — $ 296 Hot-rolled sheets 2,338 1,570 1,919 — — 5,827 Cold-rolled sheets 3,898 356 385 — — 4,639 Coated sheets 4,461 745 1,622 — — 6,828 Tubular products — — 68 1,594 — 1,662 All other (a) 1,632 10 146 17 8 1,813 Total $ 12,522 $ 2,681 $ 4,243 $ 1,611 $ 8 $ 21,065 (a) Consists primarily of sales of raw materials and coke making by-products.

Net Interest and Other Financ_2

Net Interest and Other Financial Costs (Tables)	12 Months Ended
	Dec. 31, 2024
Other Income and Expenses [Abstract]
Net Interest and Other Financial Costs	(In millions) 2024 2023 2022 Interest income: Interest income $ (96) $ (141) $ (44) Interest expense and other financial costs: Interest incurred 237 234 218 Less interest capitalized 213 162 59 Total interest expense 24 72 159 Loss on debt extinguishment (a) 2 — — Net periodic benefit income (132) (154) (246) Net gain from investments related to active employee benefits (25) (43) — Foreign currency net loss (gain) (b) 6 (5) 11 Financial costs on: Amended Credit Agreement 5 5 5 USSK Credit Facility 2 4 3 Other 7 5 4 Amortization of discounts and deferred financing costs 9 9 9 Total other financial costs 29 18 32 Net interest and other financial (benefits) costs $ (198) $ (248) $ (99) (a) Represents a net pretax charge of $2 million during 2024 related to the repayments of the 2026 Senior Convertible Notes. (b)

Earnings and Dividends Per Co_2

Earnings and Dividends Per Common Share (Tables)	12 Months Ended
	Dec. 31, 2024
Earnings Per Share [Abstract]
Computations for Basic and Diluted Earnings Per Common Share from Continuing Operations	The computations for basic and diluted earnings per common share from continuing operations are as follows: (Dollars in millions, except per share amounts) 2024 2023 2022 Net earnings attributable to United States Steel Corporation stockholders Basic $ 384 $ 895 $ 2,524 Interest expense on Senior Convertible Notes, net of tax 13 13 13 Diluted $ 397 $ 908 $ 2,537 Weighted-average shares outstanding (in thousands): Basic 224,817 224,761 246,986 Effect of Senior Convertible notes 26,159 26,194 26,194 Effect of stock options, restricted stock units and performance awards 3,028 4,405 3,783 Diluted 254,004 255,360 276,963 Net earnings per share attributable to United States Steel Corporation stockholders: Basic $ 1.71 $ 3.98 $ 10.22 Diluted $ 1.57 $ 3.56 $ 9.16
Antidilutive Securities that were Not Included in Computations of Diluted Loss Per Common Share	The following table summarizes the securities that were antidilutive, and therefore, were not included in the computation of diluted earnings per common share: (In thousands) 2024 2023 2022 Securities granted under the 2016 Omnibus Incentive Compensation Plan, as amended and restated 125 475 960

Cash, Cash Equivalents, and R_2

Cash, Cash Equivalents, and Restricted Cash (Tables)	12 Months Ended
	Dec. 31, 2024
Cash, Cash Equivalents, Restricted Cash, and Restricted Cash Equivalents [Abstract]
Schedule of Cash and Cash Equivalents	The following table provides a reconciliation of cash, cash equivalents and restricted cash reported within U. S. Steel’s Consolidated Balance Sheets that sum to the total of the same amounts shown in the Consolidated Statements of Cash Flows: December 31, (In millions) 2024 2023 2022 Cash and cash equivalents $ 1,367 $ 2,948 $ 3,504 Restricted cash in other current assets 11 8 4 Long-term restricted cash 35 32 31 Total cash, cash equivalents and restricted cash $ 1,413 $ 2,988 $ 3,539
Schedule of Restrictions on Cash and Cash Equivalents	The following table provides a reconciliation of cash, cash equivalents and restricted cash reported within U. S. Steel’s Consolidated Balance Sheets that sum to the total of the same amounts shown in the Consolidated Statements of Cash Flows: December 31, (In millions) 2024 2023 2022 Cash and cash equivalents $ 1,367 $ 2,948 $ 3,504 Restricted cash in other current assets 11 8 4 Long-term restricted cash 35 32 31 Total cash, cash equivalents and restricted cash $ 1,413 $ 2,988 $ 3,539

Inventories (Tables)

Inventories (Tables)	12 Months Ended
	Dec. 31, 2024
Inventory Disclosure [Abstract]
Inventories	(In millions) December 31, 2024 December 31, 2023 Raw materials $ 959 $ 773 Semi-finished products 828 877 Finished products 331 428 Supplies and sundry items 50 50 Total $ 2,168 $ 2,128

Income Taxes (Tables)

Income Taxes (Tables)	12 Months Ended
	Dec. 31, 2024
Income Tax Disclosure [Abstract]
Schedule of Components of Earnings (Loss)	Components of earnings before income taxes: (In millions) 2024 2023 2022 United States $ 499 $ 1,041 $ 2,847 Foreign (61) 6 412 Earnings before income taxes $ 438 $ 1,047 $ 3,259
(Benefit) Provision for Income Taxes	Income tax provision (benefit): 2024 2023 2022 (In millions) Current Deferred Total Current Deferred Total Current Deferred Total Federal $ (53) $ 60 $ 7 $ 56 $ 116 $ 172 $ 101 $ 451 $ 552 State and local (6) 24 18 (3) (14) (17) 54 43 97 Foreign — 29 29 2 (5) (3) 79 7 86 Total $ (59) $ 113 $ 54 $ 55 $ 97 $ 152 $ 234 $ 501 $ 735
Reconciliation of Federal Statutory Tax to Total Provisions	A reconciliation of the federal statutory tax rate of 21 percent to total provision follows: (In millions) 2024 2023 2022 Statutory rate applied to earnings before income taxes $ 92 $ 220 $ 684 Valuation allowance 47 (14) (38) Excess percentage depletion (23) (18) (48) Capitalized transaction costs 13 10 — State and local income taxes after federal income tax effects 8 (1) 97 Effects of foreign operations (12) (3) 85 U.S. impact of foreign operations (29) (19) 6 Impact of tax credits (11) (7) (83) Adjustment of prior years’ federal income taxes (42) (34) 40 Unrecognized tax benefits 12 2 — Stock compensation (7) (5) (3) Nondeductible executive compensation 5 16 6 Other 1 5 (11) Total provision $ 54 $ 152 $ 735
Deferred Tax Assets and Liabilities	Deferred tax assets and liabilities resulted from the following: December 31, (In millions) 2024 2023 Deferred tax assets: Federal tax loss carryforwards (no expiration) $ 213 $ 1 Federal capital loss carryforwards (expiring in 2026) 69 69 State tax credit carryforwards (expiring in 2027 through 2038) 17 14 State tax loss carryforwards (expiring in 2026 through 2044) 91 80 State capital loss carryforwards (expiring in 2026 through 2036) 21 23 General business credit carryforwards (expiring in 2044) 9 — Foreign tax loss and credit carryforwards (expiring in 2027 through 2034) 26 8 Operating lease liabilities 19 28 Capitalized research and development 76 69 Receivables, payables and debt 149 140 Inventory 48 57 Other temporary differences 71 41 Valuation allowance (149) (101) Total deferred tax assets $ 660 $ 429 Deferred tax liabilities: Property, plant and equipment $ 589 $ 642 Operating right-of-use assets 17 26 Investments in subsidiaries and equity investees 557 184 Employee benefits 109 72 Contingencies and accrued liabilities 45 73 Total deferred tax liabilities $ 1,317 $ 997 Net deferred tax liability $ (657) $ (568)
Reconciliation of Unrecognized Tax Benefits	A tabular reconciliation of unrecognized tax benefits follows: (In millions) 2024 2023 2022 Unrecognized tax benefits, beginning of year $ 4 $ 2 $ 3 Increases – tax positions taken in prior years 16 — — Increases – current tax positions — 2 — Lapse of statute of limitations (2) — (1) Unrecognized tax benefits, end of year $ 18 $ 4 $ 2

Investments, Long-Term Receiv_2

Investments, Long-Term Receivables and Equity Investee Transactions (Tables)	12 Months Ended
	Dec. 31, 2024
Equity Method Investments and Joint Ventures [Abstract]
Investments and Long-Term Receivables	Investments, Long-Term Receivables and Equity Investee Transactions December 31, (In millions) 2024 2023 Equity method investments $ 734 $ 740 Receivables due after one year, less allowance of $3 in both periods 21 19 Other 2 2 Total $ 757 $ 761
Summarized Financial Information of Investees Accounted for by Equity Method of Accounting	Summarized financial information of all investees accounted for by the equity method of accounting is as follows (amounts represent 100% of investee financial information): (In millions) 2024 2023 2022 Income data – year ended December 31: Net Sales $ 3,184 $ 3,335 $ 3,222 Operating income 245 342 492 Net earnings 220 319 462 Balance sheet date – December 31: Current Assets $ 847 $ 876 $ 1,085 Noncurrent Assets 788 844 974 Current liabilities 226 255 314 Noncurrent Liabilities 392 398 513
Investees Accounted for using Equity Method	All of our significant investees are located in the U.S. Investees accounted for using the equity method include: Investee December 31, 2024 Interest Chrome Deposit Corporation 50 % Double G Coatings Company, Inc. 50 % Hibbing Development Company 24.1 % Hibbing Taconite Company (a) 14.7 % Patriot Premium Threading Services, LLC 50 % PRO-TEC Coating Company, LLC 50 % (a) Hibbing Taconite Company (Hibbing) is an unincorporated joint venture that is owned, in part, by Hibbing Development Company (HDC), which is accounted for using the equity method. Through HDC we are able to influence the activities of Hibbing, and as such, its activities are accounted for using the equity method.

Property, Plant and Equipment (

Property, Plant and Equipment (Tables)	12 Months Ended
	Dec. 31, 2024
Property, Plant and Equipment [Abstract]
Property, Plant and Equipment	December 31, (In millions) Useful Lives 2024 2023 Land and depletable property — $ 257 $ 216 Buildings 35-40 years 2,883 1,854 Machinery and equipment Steel producing 2-30 years 19,790 16,806 Other 5-30 years 102 97 Information technology 5-15 years 857 829 Assets under finance lease 5-15 years 379 302 Construction in process — 1,971 3,871 Total 26,239 23,975 Less accumulated depreciation and depletion 14,266 13,582 Net $ 11,973 $ 10,393

Intangible Assets (Tables)

Intangible Assets (Tables)	12 Months Ended
	Dec. 31, 2024
Goodwill and Intangible Assets Disclosure [Abstract]
Amortizable Intangible Assets	Intangible assets are being amortized on a straight-line basis over their estimated useful lives and are detailed below: As of December 31, 2024 As of December 31, 2023 (In millions) Useful Gross Accumulated Net Gross Accumulated Net Customer relationships 22 Years $ 413 $ 75 $ 338 $ 413 $ 56 $ 357 Patents 5-15 Years 17 14 3 17 13 4 Energy Contract 2 Years — — — 54 54 — Total amortizable intangible assets $ 430 $ 89 $ 341 $ 484 $ 123 $ 361
Schedule of Goodwill	Below is a summary of goodwill by segment for the twelve months ended December 31, 2024: (In millions) Flat-Rolled Mini Mill USSE Tubular Total Balance at December 31, 2023 $ — $ 916 $ 4 $ — $ 920 Additions — — — — — Balance at December 31, 2024 $ — $ 916 $ 4 $ — $ 920

Stock-Based Compensation Plans

Stock-Based Compensation Plans (Tables)	12 Months Ended
	Dec. 31, 2024
Share-Based Payment Arrangement [Abstract]
Total Stock-Based Compensation Awards Granted	The following table summarizes the total stock-based compensation awards granted during the years 2024, 2023, and 2022: Restricted Stock Units TSR Performance Awards ROCE Performance Awards Performance-Based Restricted Stock Units 2024 801,540 — 230,350 — 2023 2,126,020 185,120 357,020 — 2022 1,249,830 236,520 408,870 83,951
Total Compensation Expense Recognized for Stock-Based Compensation Awards	The following table summarizes the total compensation expense recognized for stock-based compensation awards: (In millions, except per share amounts) Year Ended December 31, 2024 Year Ended December 31, 2023 Year Ended December 31, 2022 Stock-based compensation expense recognized: Cost of sales $ 20 $ 16 $ 15 Selling, general and administrative expenses 32 35 42 Total 52 51 57 Related deferred income tax benefit 12 12 14 Decrease in net income 40 39 43 Decrease in basic earnings per share 0.18 0.17 0.18 Decrease in diluted earnings per share 0.16 0.15 0.16
Performance-based Stock Options, Vesting and Exercising Conditions	The 171,000 performance-based stock options granted in December 2021 do not become vested and exercisable until the Company’s 20-trading day average closing stock price meets or exceeds the following stock price hurdles during the seven 20-trading day Average Closing Stock Price Achievement During 7-Year Period Beginning on Grant Date (a) Percentage of Performance-Based Stock Options Exercisable $ 35.00 33.33 % $ 45.00 33.33 % $ 55.00 33.34 % (a) The $35.00 tranche vested in April 2022 and the $45.00 tranche vested in January 2024.
Status and Activity of Stock Options	The following table shows a summary of the status and activity of stock options for the year ended December 31, 2024: Shares Weighted- Weighted- Aggregate Outstanding at January 1, 2024 760,238 $ 27.98 Granted — $ — Exercised (158,908) $ 24.90 Forfeited or expired (13,057) $ 37.33 Outstanding at December 31, 2024 588,273 $ 28.60 2.11 $ 4 Exercisable at December 31, 2024 531,273 $ 29.15 1.91 $ 4 Exercisable and expected to vest at December 31, 2024 588,273 $ 28.60 2.11 $ 4
Performance Awards Outstanding and their Fair Market Value on Respective Grant Date	The following table shows a summary of the performance awards outstanding as of December 31, 2024, and their fair market value on the respective grant date: Performance Period Fair Value Minimum Target Maximum 2024 - 2026 $ 10 — 219,770 439,540 2023 - 2025 $ 16 — 495,852 991,704 2022 - 2024 $ 15 — 595,662 1,191,324 2021 - 2025 $ 13 — 574,168 1,148,336
Status and Activity of Nonvested Stock Awards	The following table shows a summary of the status and activity of nonvested stock awards for the year ended December 31, 2024: Restricted TSR Performance (a) ROCE Performance (a) Performance-Based Restricted Stock Units (a) Total Weighted- Nonvested at January 1, 2024 3,432,338 728,570 952,969 697,485 5,811,362 $ 26.95 Granted 801,540 — 230,350 — 1,031,890 47.22 Vested (1,332,529) (192,040) (404,952) — (1,929,521) 23.00 Performance adjustment factor (b) — (114,890) 202,476 — 87,586 15.89 Forfeited or expired (139,826) (32,612) (58,587) (123,317) (354,342) 29.60 Nonvested at December 31, 2024 2,761,523 389,028 922,256 574,168 4,646,975 $ 32.68 (a) The number of shares shown for the performance awards is based on the target number of share awards. (b) Consists of adjustments to vested performance awards to reflect actual performance.
Restricted Stock Units and Performance Awards Granted	The following table presents information on RSUs and performance awards granted: 2024 2023 2022 Number of awards granted 1,031,890 2,668,160 1,979,171 Weighted-average grant-date fair value per share $ 47.22 $ 31.68 $ 24.52

Derivative Instruments (Tables)

Derivative Instruments (Tables)	12 Months Ended
	Dec. 31, 2024
Derivative Instruments and Hedging Activities Disclosure [Abstract]
Schedule of Notional Amounts of Outstanding Derivative Positions	The table below shows the outstanding swap quantities used to hedge forecasted purchases and sales as of December 31, 2024, and December 31, 2023: Hedge Contracts Classification December 31, 2024 December 31, 2023 Natural gas (in mmbtus) Commodity purchase swaps 20,706,000 20,625,000 Tin (in metric tons) Commodity purchase swaps — 5 Zinc (in metric tons) Commodity purchase swaps 9,300 26,148 Electricity (in megawatt hours) Commodity purchase swaps 16,400 183,288 Iron ore pellets (in metric tons) Commodity purchase swaps 2,880,000 0 Iron ore pellets (in metric tons) Sales swaps 300,900 120,834 Hot-rolled coils (in tons) Sales swaps 236,000 261,000 Foreign currency (in millions of euros) Foreign exchange forwards € 368 € 452 Foreign currency (in millions of dollars) Foreign exchange forwards $ — $ 37
Location and Amounts of Fair Values Related to Derivatives in Financial Statements	The following summarizes the fair value amounts included in our Consolidated Balance Sheets as of December 31, 2024, and December 31, 2023: Balance Sheet Location (in millions) December 31, 2024 December 31, 2023 Designated as Hedging Instruments Accounts receivable $ 41 $ 4 Accounts payable 8 81 Investments and long-term receivables 1 — Other long-term liabilities 1 2
Schedule of Effect of Hedge Accounting on Accumulated Other Comprehensive Income	The table below summarizes the effect of hedge accounting on AOCI and amounts reclassified from AOCI into earnings for 2024, 2023, and 2022: Gain (Loss) on Derivatives in AOCI Amount of Gain (Loss) Recognized in Income (In millions) 2024 2023 2022 Location of Reclassification from AOCI 2024 2023 2022 Sales swaps $ 58 $ (41) $ 14 Net sales $ 8 $ (15) $ (18) Commodity purchase swaps 20 34 (35) Cost of sales (a) (40) (105) 103 Foreign exchange forwards 28 (5) (16) Cost of sales 7 (1) 44 (a) Costs for commodity purchase swaps are recognized in cost of sales as products are sold.
Location and Amounts of Gains and Losses Related to Derivatives in Financial Instruments	The table below summarizes the impact of derivative activity where hedge accounting has not been elected on our Consolidated Statements of Operations for 2024, 2023, and 2022: Amount of Gain (Loss) Recognized in Income (In millions) Consolidated Statements of Operations Location 2024 2023 2022 Commodity purchase swaps Cost of sales $ — $ (13) $ 18 Foreign exchange forwards Other financial costs (1) 1 (7)

Debt (Tables)

Debt (Tables)	12 Months Ended
	Dec. 31, 2024
Debt Disclosure [Abstract]
Schedule of Debt	December 31, (In millions) Issuer/Borrower Interest Maturity 2024 2023 2037 Senior Notes U. S. Steel 6.650 2037 $ 274 $ 274 2026 Senior Convertible Notes U. S. Steel 5.000 2026 349 350 2029 Senior Notes U. S. Steel 6.875 2029 475 475 2029 Senior Secured Notes Big River Steel 6.625 2029 720 720 Environmental Revenue Bonds U. S. Steel 4.125 - 6.750 2026 - 2053 1,104 1,164 Environmental Revenue Bonds Big River Steel 4.500 - 4.750 2049 752 752 Finance leases and all other obligations U. S. Steel Various 2025 - 2029 189 157 Finance leases and all other obligations Big River Steel Various 2025 - 2027 162 167 ECA Credit Agreement U. S. Steel Variable 2031 84 97 Credit Facility Agreement U. S. Steel Variable 2027 — — Big River Steel ABL Facility Big River Steel Variable 2026 — — USSK Credit Agreement U. S. Steel Kosice Variable 2026 — — USSK Credit Facility U. S. Steel Kosice Variable 2027 — — Total debt 4,109 4,156 Less unamortized discount, premium and debt issuance costs (64) (66) Less short-term debt, long-term debt due within one year, and short-term issuance costs 95 142 Long-term debt $ 4,078 $ 4,080
Schedule of Debt Redemption Prices	On and after May 1, 2026, the Company may redeem the 2053 ADFA Green Bonds at its option, at any time in whole or from time to time in part at the redemption prices (expressed in percentages of principal amount) listed below, plus accrued and unpaid interest on the 2053 ADFA Green Bonds, if any, to, but excluding, the applicable redemption date, if redeemed during the twelve-month period beginning on May 1 of each of the years indicated below. Year Redemption Price 2026 105.000 % 2027 104.000 % 2028 103.000 % 2029 102.000 % 2030 101.000 % 2031 and thereafter 100.000 %
Aggregate Maturities of Debt	Debt Maturities – Aggregate maturities of debt are as follows (in millions): 2025 2026 2027 2028 2029 Later Years Total $ 99 $ 562 $ 130 $ 41 $ 1,216 $ 2,061 $ 4,109

Pensions and Other Benefits (Ta

Pensions and Other Benefits (Tables)	12 Months Ended
	Dec. 31, 2024
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Details Relating to Pension Benefits and Other Benefits	Details relating to pension benefits and Other Benefits are below. Pension Benefits Other Benefits (In millions) 2024 2023 2024 2023 Change in benefit obligations Benefit obligations at January 1 $ 4,071 $ 4,186 $ 1,119 $ 1,236 Service cost 29 33 4 6 Interest cost 212 220 60 67 Actuarial losses (gains) (118) 24 (18) (77) Exchange rate gain (1) (1) — — Settlements, curtailments and termination benefits — 12 — — Benefits paid (411) (403) (103) (113) Benefit obligations at December 31 $ 3,782 $ 4,071 $ 1,062 $ 1,119 Change in plan assets Fair value of plan at January 1 $ 4,174 $ 4,170 $ 1,172 $ 1,151 Actual return on plan assets 148 406 18 98 Asset reversion — — (10) (2) Benefits paid from plan assets (410) (402) (71) (75) Fair value of plan assets at December 31 $ 3,912 $ 4,174 $ 1,109 $ 1,172 Funded status of plans at December 31 130 103 47 53
Amounts Recognized in Accumulated Other Comprehensive Loss	Amounts recognized in accumulated other comprehensive loss: 2024 (In millions) 12/31/2023 Amortization Activity 12/31/2024 Pensions Prior Service Cost $ 113 $ (17) $ — $ 96 Actuarial Losses 1,409 (43) 31 1,397 Other Benefits Prior Service Credit (18) 27 — 9 Actuarial Gains (664) 65 38 (561) Details about AOCI components (a) Amount reclassified from AOCI (In millions) 2024 2023 2022 Amortization of pension and other benefit items Prior service credits (a) $ (10) $ (6) $ (23) Actuarial (gains) losses (a) (22) (60) 20 Settlements, termination and curtailment losses (gains) (a) — 1 (3) Total pensions and other benefits items (32) (65) (6) Derivative reclassifications to Consolidated Statements of Operations 12 143 (133) Active employee benefit investment reclassifications to Consolidated Statements of Operations (4) (1) — Total before tax (24) 77 (139) Tax provision (benefit) 4 (60) 32 Net of tax $ (20) $ 17 $ (107) (a) These AOCI components are included in the computation of net periodic benefit cost (see Note 18 for additional details).
Pension and Other Benefits Recognized in Balance Sheet	As of December 31, 2024, and 2023, the following amounts were recognized in the Consolidated Balance Sheets: Pension Benefits Other Benefits (In millions) 2024 2023 2024 2023 Noncurrent assets $ 154 $ 131 $ 51 $ 57 Current liabilities (2) (2) (1) (1) Noncurrent liabilities (22) (26) (3) (3) Accumulated other comprehensive loss (a) 1,493 1,522 (552) (682) Net amount recognized $ 1,623 $ 1,625 $ (505) $ (629) (a) Accumulated other comprehensive loss effects associated with accounting for pensions and other benefits in accordance with ASC Topic 715 at December 31, 2024, and December 31, 2023, respectively, are reflected net of tax of $626 million and $602 million respectively, on the Consolidated Statements of Stockholders’ Equity.
Information for Pension Plans with Accumulated Benefit Obligation in Excess of Plan Assets	The Accumulated Benefit Obligation (ABO) for all defined benefit pension plans was $3,679 million and $3,956 million at December 31, 2024, and 2023, respectively. December 31, (In millions) 2024 2023 Information for pension plans with an accumulated benefit obligation in excess of plan assets: Aggregate accumulated benefit obligations (ABO) $ (18) $ (21) Aggregate projected benefit obligations (PBO) (24) (28) Aggregate fair value of plan assets — —
Details of Net Periodic Benefit Costs Related to Pension and Other Benefits	Following are the details of net periodic benefit costs (credits) related to Pension and Other Benefits: Pension Benefits Other Benefits (In millions) 2024 2023 2022 2024 2023 2022 Components of net periodic benefit cost (credits): Service cost $ 29 $ 33 $ 45 $ 4 $ 6 $ 9 Interest cost 212 220 157 60 67 49 Expected return on plan assets (298) (328) (357) (74) (61) (91) Amortization - prior service costs (credits) 17 17 2 (27) (23) (24) - actuarial losses (gains) 43 13 73 (65) (72) (53) Net periodic benefit cost (credits), excluding below 3 (45) (80) (102) (83) (110) Multiemployer plans (a) 79 83 74 — — — Settlement, termination and curtailment losses — 13 12 — — 2 Net periodic benefit cost (credits) $ 82 $ 51 $ 6 $ (102) $ (83) $ (108) (a) Primarily represents pension expense for the SPT covering USW employees hired from National Steel Corporation and new USW employees hired after May 21, 2003.
Assumptions used to Determine Benefit Obligation and Net Periodic Benefit Cost	Weighted average assumptions used to determine the benefit obligation at December 31 and net periodic benefit cost for the year ended December 31 are detailed below. Pension Benefits Other Benefits 2024 2023 2024 2023 U.S. and Europe U.S. and Europe U.S. U.S. Actuarial assumptions used to determine benefit obligations at December 31: Discount rate 5.90 % 5.49 % 5.90 % 5.58 % Increase in compensation rate 3.15 % 3.15 % N/A N/A Pension Benefits Other Benefits 2024 2023 2022 2024 2023 2022 U.S. and Europe U.S. and Europe U.S. and Europe U.S. U.S. U.S. Actuarial assumptions used to determine net periodic benefit cost for the year ended December 31: Discount rate 5.49 % 5.55 % 3.01 % 5.58 % 5.66 % 3.11 % Expected annual return on plan assets 6.90 % 6.90 % 6.82 % 6.00 % 4.50 % 4.50 % Increase in compensation rate 3.15 % 3.15 % 2.60 % N/A N/A N/A
Assumed Health Care Cost Trend Rates	2024 2023 Assumed health care cost trend rates at December 31: U.S. U.S. Health care cost trend rate assumed for next year 5.80% 5.90% Rate to which the cost trend rate is assumed to decline (the ultimate trend rate) 4.50% 4.50% Year that the rate reaches the ultimate trend rate 2038 2038
Pension and Other Benefits Plan Assets Carried at Fair Value	The fair value of U. S. Steel’s pension plan assets by asset category at December 31 was as follows (in millions): 2024 2023 Level 1 Level 2 Level 3 measured at NAV (a) Total Level 1 Level 2 Level 3 measured at NAV (a) Total Asset Category Equity U. S. companies $ 295 $ — $ — $ — $ 295 $ 332 $ — $ — $ — $ 332 International companies 419 — — — 419 433 — — — 433 Derivative financial instruments 38 — — — 38 — 7 — — 7 Total equity 752 — — — 752 765 7 — — 772 Fixed Income Corporate Bonds - U.S. — 706 — — 706 — 654 — — 654 Corporate Bonds - Non-U.S. — 116 — — 116 — 129 — — 129 U.S. government and agencies — 178 — — 178 — 197 — — 197 Non-U.S. government — 66 — — 66 — 43 — — 43 Mortgage and asset-backed securities — 6 — — 6 — 9 — — 9 Derivative financial instruments 2 2 — — 4 — 6 — — 6 Total fixed income 2 1,074 — — 1,076 — 1,038 — — 1,038 Alternatives Timberlands — — — 1 1 — — — 21 21 Mineral Interests and other alternatives — — — 348 348 — — — 239 239 Private equity — — 210 210 — — — 235 235 Real estate — — — 251 251 — — — 245 245 Total alternatives — — — 810 810 — — — 740 740 Commingled Funds — — — 1,154 1,154 — — — 1,499 1,499 Short-Term Investments 55 36 — — 91 106 5 — — 111 Other (b) 29 — — — 29 14 — — — 14 Total assets at fair value $ 838 $ 1,110 $ — $ 1,964 $ 3,912 $ 885 $ 1,050 $ — $ 2,239 $ 4,174 (a) In accordance with ASC Topic 820, certain investments that were measured at net asset value per share (or its equivalent) have not been classified in the fair value hierarchy. (b) Includes cash, accrued income, and miscellaneous payables. The fair value of U. S. Steel’s Other Benefits plan assets by asset category at December 31 was as follows (in millions): 2024 2023 Level 1 Level 2 Level 3 measured at NAV (a) Total Level 1 Level 2 Level 3 measured at NAV (a) Total Asset Category Equity U. S. companies $ 64 $ — $ — $ — $ 64 $ 65 $ — $ — $ — $ 65 International companies 24 — — — 24 31 — — — 31 Total equity 88 — — — 88 96 — — — 96 Fixed Income Corporate Bonds - U.S. — 435 — — 435 — 476 — — 476 Corporate Bonds - Non-U.S. — 78 — — 78 — 108 — — 108 U.S. government and agencies — 89 — — 89 — 105 — — 105 Non-U.S. government — 15 — — 15 — 14 — — 14 Mortgage and asset-backed securities — 11 — — 11 — 11 — — 11 Total fixed income — 628 — — 628 — 714 — — 714 Alternatives Timberlands — — — — — — — — 3 3 Other alternatives — — 29 70 99 — — — 41 41 Private equity — — — 50 50 — — — 54 54 Real estate — — — 20 20 — — — 30 30 Total alternatives — — 29 140 169 — — — 128 128 Commingled Funds — — — 177 177 — — — 190 190 Short-Term Investments 19 10 — — 29 13 1 — — 14 Other (b) 18 — — — 18 30 — — — 30 Total assets at fair value $ 125 $ 638 $ 29 $ 317 $ 1,109 $ 139 $ 715 $ — $ 318 $ 1,172 (a) In accordance with ASC Topic 820, certain investments that were measured at net asset value per share (or its equivalent) have not been classified in the fair value hierarchy. (b) Includes cash, accrued income, and miscellaneous payables. The fair value of the subaccount portfolio by asset category as of December 31, 2024 and 2023 was as follows (in millions): December 31, 2024 December 31, 2023 Level 1 Level 2 Level 3 measured at NAV (a) Total Level 1 Level 2 Level 3 measured at NAV (a) Total Asset Category Fixed Income Corporate bonds - U.S. — 129 — — 129 — 191 — — 191 Corporate bonds - Non-U.S. — 46 — — 46 — 56 — — 56 U.S. government bonds — 43 — — 43 — 86 — — 86 Mortgage and asset-backed securities — 14 — — 14 — 12 — — 12 Total fixed income $ — $ 232 $ — $ — $ 232 $ — $ 345 $ — $ — $ 345 Alternatives Private credit partnerships — — 29 157 186 — — 58 64 122 Other alternatives — — — 19 19 — — — 18 18 Total alternatives $ — $ — $ 29 $ 176 $ 205 $ — $ — $ 58 $ 82 $ 140 Commingled Funds — — — 5 5 — — — 61 61 Other (b) 63 — — — 63 25 — (1) — 24 Total assets at fair value $ 63 $ 232 $ 29 $ 181 $ 505 $ 25 $ 345 $ 57 $ 143 $ 570 (a) In accordance with ASC Topic 820, certain investments that were measured at net asset value per share (or its equivalent) have not been classified in the fair value hierarchy. (b) Includes cash, accrued income, and miscellaneous payables.
Changes in Fair Value of Pension and Other Benefits Plan Level 3 Assets	The following table sets forth a summary of changes in the fair value of U. S. Steel’s Pension plan Level 3 assets for the years ended December 31, 2024, and 2023: Level 3 assets only (In millions) 2024 2023 Balance at beginning of period $ — $ 89 Transfers in and/or out of Level 3 — (89) Actual return on plan assets: Realized gain — — Net unrealized gain — — Purchases, sales, issuances and settlements: Purchases — — Sales — — Balance at end of period $ — $ — The following table sets forth a summary of changes in the fair value of U. S. Steel’s Other Benefits plan Level 3 assets for the years ended December 31, 2024, and 2023: Level 3 assets only (In millions) 2024 2023 Balance at beginning of period $ — $ 47 Transfers in and/or out of Level 3 — (47) Actual return on plan assets: Realized gain — — Net unrealized loss — — Purchases, sales, issuances and settlements: Purchases 29 — Sales — — Balance at end of period $ 29 $ —
Multiemployer Pension Plans	U. S. Steel’s participation in the SPT for the annual periods ended December 31, 2024, 2023, and 2022 is outlined in the table below. Employer Pension Protection Act Zone (a) FIP/RP Status (b) U. S. Steel Surcharge (c) Expiration Date Pension Fund 2024 2023 2024 2023 2022 2024 2023 Steelworkers Pension Trust 23-6648508/499 Green Green No $ 83 $ 82 $ 74 No No September 1, 2026 (a) The zone status is based on information that U. S. Steel received from the plan and is certified by the plan’s actuary. Among other factors, plans in the green zone are at least 80 percent funded, while plans in the yellow zone are less than 80 percent funded and plans in the red zone are less than 65 percent funded. (b) Indicates if a financial improvement plan (FIP) or a rehabilitation plan (RP) is either pending or has been implemented. (c) Indicates whether there were charges to U. S. Steel from the plan.
Benefit Payments Expected to be Paid from Defined Benefit Plans	Estimated Future Benefit Payments – The following benefit payments, which reflect expected future service as appropriate, are expected to be paid from U. S. Steel’s defined benefit plans: (In millions) Pension Benefits Other Benefits 2025 $ 1,043 $ 102 2026 1,043 109 2027 1,154 111 2028 1,182 114 2029 1,451 117 Years 2030 - 2034 9,904 437

Asset Retirement Obligations (T

Asset Retirement Obligations (Tables)	12 Months Ended
	Dec. 31, 2024
Asset Retirement Obligation Disclosure [Abstract]
Changes in Carrying Values of Asset Retirement Obligations	The following table reflects changes in the carrying values of AROs for the years ended December 31, 2024, and 2023: December 31, (In millions) 2024 2023 Balance at beginning of year $ 79 $ 66 Additional obligations incurred — 12 Obligations settled (4) (1) Change in estimate of obligations (1) — Foreign currency translation effects (1) — Accretion expense 4 2 Balance at end of period $ 77 $ 79

Fair Value of Financial Instr_2

Fair Value of Financial Instruments (Tables)	12 Months Ended
	Dec. 31, 2024
Fair Value Disclosures [Abstract]
Schedule of Fair Value of Subaccount Portfolio by Asset Category	The fair value of U. S. Steel’s pension plan assets by asset category at December 31 was as follows (in millions): 2024 2023 Level 1 Level 2 Level 3 measured at NAV (a) Total Level 1 Level 2 Level 3 measured at NAV (a) Total Asset Category Equity U. S. companies $ 295 $ — $ — $ — $ 295 $ 332 $ — $ — $ — $ 332 International companies 419 — — — 419 433 — — — 433 Derivative financial instruments 38 — — — 38 — 7 — — 7 Total equity 752 — — — 752 765 7 — — 772 Fixed Income Corporate Bonds - U.S. — 706 — — 706 — 654 — — 654 Corporate Bonds - Non-U.S. — 116 — — 116 — 129 — — 129 U.S. government and agencies — 178 — — 178 — 197 — — 197 Non-U.S. government — 66 — — 66 — 43 — — 43 Mortgage and asset-backed securities — 6 — — 6 — 9 — — 9 Derivative financial instruments 2 2 — — 4 — 6 — — 6 Total fixed income 2 1,074 — — 1,076 — 1,038 — — 1,038 Alternatives Timberlands — — — 1 1 — — — 21 21 Mineral Interests and other alternatives — — — 348 348 — — — 239 239 Private equity — — 210 210 — — — 235 235 Real estate — — — 251 251 — — — 245 245 Total alternatives — — — 810 810 — — — 740 740 Commingled Funds — — — 1,154 1,154 — — — 1,499 1,499 Short-Term Investments 55 36 — — 91 106 5 — — 111 Other (b) 29 — — — 29 14 — — — 14 Total assets at fair value $ 838 $ 1,110 $ — $ 1,964 $ 3,912 $ 885 $ 1,050 $ — $ 2,239 $ 4,174 (a) In accordance with ASC Topic 820, certain investments that were measured at net asset value per share (or its equivalent) have not been classified in the fair value hierarchy. (b) Includes cash, accrued income, and miscellaneous payables. The fair value of U. S. Steel’s Other Benefits plan assets by asset category at December 31 was as follows (in millions): 2024 2023 Level 1 Level 2 Level 3 measured at NAV (a) Total Level 1 Level 2 Level 3 measured at NAV (a) Total Asset Category Equity U. S. companies $ 64 $ — $ — $ — $ 64 $ 65 $ — $ — $ — $ 65 International companies 24 — — — 24 31 — — — 31 Total equity 88 — — — 88 96 — — — 96 Fixed Income Corporate Bonds - U.S. — 435 — — 435 — 476 — — 476 Corporate Bonds - Non-U.S. — 78 — — 78 — 108 — — 108 U.S. government and agencies — 89 — — 89 — 105 — — 105 Non-U.S. government — 15 — — 15 — 14 — — 14 Mortgage and asset-backed securities — 11 — — 11 — 11 — — 11 Total fixed income — 628 — — 628 — 714 — — 714 Alternatives Timberlands — — — — — — — — 3 3 Other alternatives — — 29 70 99 — — — 41 41 Private equity — — — 50 50 — — — 54 54 Real estate — — — 20 20 — — — 30 30 Total alternatives — — 29 140 169 — — — 128 128 Commingled Funds — — — 177 177 — — — 190 190 Short-Term Investments 19 10 — — 29 13 1 — — 14 Other (b) 18 — — — 18 30 — — — 30 Total assets at fair value $ 125 $ 638 $ 29 $ 317 $ 1,109 $ 139 $ 715 $ — $ 318 $ 1,172 (a) In accordance with ASC Topic 820, certain investments that were measured at net asset value per share (or its equivalent) have not been classified in the fair value hierarchy. (b) Includes cash, accrued income, and miscellaneous payables. The fair value of the subaccount portfolio by asset category as of December 31, 2024 and 2023 was as follows (in millions): December 31, 2024 December 31, 2023 Level 1 Level 2 Level 3 measured at NAV (a) Total Level 1 Level 2 Level 3 measured at NAV (a) Total Asset Category Fixed Income Corporate bonds - U.S. — 129 — — 129 — 191 — — 191 Corporate bonds - Non-U.S. — 46 — — 46 — 56 — — 56 U.S. government bonds — 43 — — 43 — 86 — — 86 Mortgage and asset-backed securities — 14 — — 14 — 12 — — 12 Total fixed income $ — $ 232 $ — $ — $ 232 $ — $ 345 $ — $ — $ 345 Alternatives Private credit partnerships — — 29 157 186 — — 58 64 122 Other alternatives — — — 19 19 — — — 18 18 Total alternatives $ — $ — $ 29 $ 176 $ 205 $ — $ — $ 58 $ 82 $ 140 Commingled Funds — — — 5 5 — — — 61 61 Other (b) 63 — — — 63 25 — (1) — 24 Total assets at fair value $ 63 $ 232 $ 29 $ 181 $ 505 $ 25 $ 345 $ 57 $ 143 $ 570 (a) In accordance with ASC Topic 820, certain investments that were measured at net asset value per share (or its equivalent) have not been classified in the fair value hierarchy. (b) Includes cash, accrued income, and miscellaneous payables.
Financial Assets and Liabilities Not Carried at Fair Value	The following table summarizes U. S. Steel’s financial assets and liabilities that were not carried at fair value at December 31, 2024, and 2023. December 31, 2024 December 31, 2023 (In millions) Fair Value Carrying Fair Value Carrying Financial liabilities: Long-term debt (a) $ 4,243 $ 3,822 $ 4,797 $ 3,899 (a) Excludes finance lease obligations.

Reclassifications from Accumu_2

Reclassifications from Accumulated Other Comprehensive Income (AOCI) (Tables)	12 Months Ended
	Dec. 31, 2024
Equity [Abstract]
Schedule of Accumulated Other Comprehensive Income (Loss)	(In millions) Pension and Foreign Unrealized (Loss) Gain on Derivatives Active Employee Benefit Investments Total Balance at December 31, 2022 $ (322) $ 280 $ (43) $ — $ (85) Other comprehensive income (loss) before reclassifications 131 54 (77) 6 114 Amounts reclassified from AOCI (a) (50) — 68 (1) 17 Net current-period other comprehensive income (loss) 81 54 (9) 5 131 Balance at December 31, 2023 $ (241) $ 334 $ (52) $ 5 $ 46 Other comprehensive (loss) income before reclassifications (52) (70) 72 3 (47) Amounts reclassified from AOCI (a) (25) — 8 (3) (20) Net current-period other comprehensive (loss) income (77) (70) 80 — (67) Balance at December 31, 2024 $ (318) $ 264 $ 28 $ 5 $ (21) (a) See table below for further details.
Amounts Recognized in Accumulated Other Comprehensive Loss	Amounts recognized in accumulated other comprehensive loss: 2024 (In millions) 12/31/2023 Amortization Activity 12/31/2024 Pensions Prior Service Cost $ 113 $ (17) $ — $ 96 Actuarial Losses 1,409 (43) 31 1,397 Other Benefits Prior Service Credit (18) 27 — 9 Actuarial Gains (664) 65 38 (561) Details about AOCI components (a) Amount reclassified from AOCI (In millions) 2024 2023 2022 Amortization of pension and other benefit items Prior service credits (a) $ (10) $ (6) $ (23) Actuarial (gains) losses (a) (22) (60) 20 Settlements, termination and curtailment losses (gains) (a) — 1 (3) Total pensions and other benefits items (32) (65) (6) Derivative reclassifications to Consolidated Statements of Operations 12 143 (133) Active employee benefit investment reclassifications to Consolidated Statements of Operations (4) (1) — Total before tax (24) 77 (139) Tax provision (benefit) 4 (60) 32 Net of tax $ (20) $ 17 $ (107) (a) These AOCI components are included in the computation of net periodic benefit cost (see Note 18 for additional details).

Supplemental Cash Flow Inform_2

Supplemental Cash Flow Information (Tables)	12 Months Ended
	Dec. 31, 2024
Supplemental Cash Flow Elements [Abstract]
Supplemental Cash Flow Information	Year Ended December 31, (In millions) 2024 2023 2022 Net cash used in operating activities included: Interest and other financial costs paid (net of amount capitalized) $ (35) $ (68) $ (161) Income taxes paid $ (53) $ (86) $ (242) Non-cash investing and financing activities: Change in accrued capital expenditures $ (109) $ (2) $ 351 U. S. Steel common stock issued for employee/non-employee director stock plans $ 45 $ 45 $ 46 Capital expenditures funded by finance lease borrowings $ 78 $ 90 $ 52 Export Credit Agreement (ECA) financing $ — $ 5 $ — In January 2025, the Company received a refund of approximately $44 million for the 2023 federal income tax return, which included approximately $1 million of interest.

Leases (Tables)

Leases (Tables)	12 Months Ended
	Dec. 31, 2024
Leases [Abstract]
Schedule of Operating and Finance Leases by Balance Sheet Location	The following table summarizes the lease amounts included in our Consolidated Balance Sheets as of December 31, 2024 and 2023 . (In millions) Balance Sheet Location December 31, 2024 December 31, 2023 Assets Operating Operating lease assets (a) $ 72 $ 109 Finance Property, plant and equipment (b) 198 176 Total Lease Assets $ 270 $ 285 Liabilities Current Operating Current operating lease liabilities $ 35 $ 44 Finance Current portion of long-term debt 58 43 Non-Current Operating Noncurrent operating lease liabilities 44 73 Finance Long-term debt less unamortized discount and issue costs 151 137 Total Lease Liabilities $ 288 $ 297 (a) Operating lease assets are recorded net of accumulated amortization of $129 million and $138 million as of December 31, 2024, and December 31, 2023, respectively. (b)
Schedule of Operating and Finance Lease Costs by Income Statement Location	The following table summarizes lease costs included in our Consolidated Statements of Operations for the years ended December 31, 2024, December 31, 2023, and December 31, 2022. (In millions) Classification Year Ended December 31, 2024 Year Ended December 31, 2023 Year Ended December 31, 2022 Operating Lease Cost (a) Cost of sales $ 48 $ 54 $ 65 Operating Lease Cost Selling, general and administrative expenses 14 15 14 Finance Lease Cost Amortization Depreciation, depletion and amortization 56 42 26 Interest Interest expense 14 11 9 Total Lease Cost $ 132 $ 122 $ 114 (a) Operating lease cost recorded in cost of sales includes $13 million of variable lease cost for the year ended December 31, 2024. Operating lease cost recorded in cost of sales includes $12 million of variable lease cost for both the years ended December 31, 2023, and December 31, 2022. Operating lease cost recorded in selling, general and administrative expenses includes $1 million of variable lease cost for the years ended December 31, 2024, December 31, 2023, and December 31, 2022. $1 million of short-term lease cost is included in cost of sales and selling, general and administrative expenses for the years ended December 31, 2024, December 31, 2023, and December 31, 2022.
Schedule of Operating Lease Maturities	Lease liability maturities as of December 31, 2024, are shown below. (In millions) Operating Finance Total 2025 $ 39 $ 78 $ 117 2026 24 70 94 2027 15 50 65 2028 7 29 36 2029 1 7 8 After 2029 2 — 2 Total Lease Payments $ 88 $ 234 $ 322 Less: Interest 9 25 34 Present value of lease liabilities $ 79 $ 209 $ 288
Schedule of Financing Lease Maturities	Lease liability maturities as of December 31, 2024, are shown below. (In millions) Operating Finance Total 2025 $ 39 $ 78 $ 117 2026 24 70 94 2027 15 50 65 2028 7 29 36 2029 1 7 8 After 2029 2 — 2 Total Lease Payments $ 88 $ 234 $ 322 Less: Interest 9 25 34 Present value of lease liabilities $ 79 $ 209 $ 288
Schedule of Lease Terms and Discount Rates	Lease terms and discount rates are shown below. December 31, 2024 Weighted average lease term Finance 3 years Operating 3 years Weighted average discount rate Finance 6.05 % Operating 7.14 %
Schedule of Cash Amounts Paid for Lease Liabilities	Supplemental cash flow information related to leases is as follows: (In millions) Year Ended December 31, 2024 Year Ended December 31, 2023 Year Ended December 31, 2022 Cash paid for amounts included in the measurement of lease liabilities: Operating cash flows from operating leases $ 47 $ 55 $ 66 Operating cash flows from finance leases 14 11 9 Financing cash flows from finance leases 49 34 20 Right-of-use assets exchanged for lease liabilities: Operating leases 4 14 20 Finance leases 78 90 52

Restructuring and Other Charg_2

Restructuring and Other Charges (Tables)	12 Months Ended
	Dec. 31, 2024
Restructuring and Related Activities [Abstract]
Activity in Accrued Balances for Restructuring and Other Cost Reduction Programs	The activity in the accrued balances incurred in relation to restructuring during the years ended December 31, 2023, and December 31, 2024, were as follows: (in millions) Employee Related Costs Exit Costs Non-cash Charges Total Balance at December 31, 2022 $ 132 $ 50 $ — $ 182 Additional charges 25 11 — $ 36 Release of prior accruals and other adjustments (a) (2) (1) — $ (3) Cash payments/utilization (b) (45) (30) — (75) Balance at December 31, 2023 $ 110 $ 30 $ — $ 140 Additional charges (3) 11 — 8 Cash payments/utilization (b) (62) (27) — (89) Balance at December 31, 2024 $ 45 $ 14 $ — $ 59 (a) Includes releases of accruals to reflect the current estimate of costs to complete approved restructuring programs. (b) $4 million and $10 million of payments were made from the pension fund trust assets in the Employee Related Cost column during the years ended December 31, 2023, and 2024, respectively.

Contingencies and Commitments (

Contingencies and Commitments (Tables)	12 Months Ended
	Dec. 31, 2024
Commitments and Contingencies Disclosure [Abstract]
Asbestos Litigation Activity	The following table shows the number of asbestos claims in the current year and the prior two years: Period ended Opening Claims Dismissed, Settled and Resolved New Closing December 31, 2022 2,505 230 235 2,510 December 31, 2023 2,510 235 230 2,505 December 31, 2024 2,505 240 310 2,575
Changes in Accrued Liabilities for Remediation Activities	Changes in accrued liabilities for remediation activities where U. S. Steel is identified as a named party are summarized in the following table: Year Ended December 31, (In millions) 2024 2023 Beginning of period $ 107 $ 126 Accruals for environmental remediation deemed probable and reasonably estimable 18 15 Adjustments for changes in estimates — (11) Obligations settled (17) (23) End of period $ 108 $ 107
Accrued Liabilities for Remediation Activities Included in Balance Sheet	Accrued liabilities for remediation activities are included in the following Consolidated Balance Sheet lines: (In millions) December 31, 2024 December 31, 2023 Accounts payable $ 26 $ 27 Deferred credits and other noncurrent liabilities 82 80 Total $ 108 $ 107
Payments for Contracts with Remaining Terms in Excess of One Year	Payments for contracts with remaining terms in excess of one year are summarized below (in millions): 2025 2026 2027 2028 2029 Later years Total $1,260 $1,033 $253 $218 $167 $661 $3,592

Nature of Business and Signif_3

Nature of Business and Significant Accounting Policies - Additional Information (Detail) $ / shares in Units, $ in Millions	12 Months Ended
	Dec. 31, 2024 USD ($) $ / shares	Dec. 31, 2023 USD ($) $ / shares	Dec. 31, 2022 USD ($)	Apr. 12, 2024	Dec. 18, 2023 $ / shares
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Common stock, par value (in USD per share) | $ / shares	$ 1	$ 1
Percentage of LIFO (last in first out) inventory to total inventory	53%	53%
Asset impairment charges (Note 1)	$ 19	$ 129	$ 163
Portion of employees included In multiemployer plan	85%
Pension corridor percentage	10%
Nippon Steel North America, Inc.
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Merger Transaction, Approval Of Shares Votes, Percent				0.988
Common stock, par value (in USD per share) | $ / shares					$ 1
Merger Transaction, Right To Receive Cash Per Share | $ / shares					$ 55
Granite City and Clairton idling
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Asset impairment charges (Note 1)	$ 19
Granite City idling
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Asset impairment charges (Note 1)		$ 123
Great Lakes Works Restructuring
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Asset impairment charges (Note 1)			$ 151

Recently Adopted Accounting S_3

Recently Adopted Accounting Standards - Narrative (Details) - USD ($) $ in Millions	Dec. 31, 2024	Dec. 31, 2023
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Supplier finance program obligation	$ 198	$ 197
Supplier Finance Program, Obligation, Current, Statement of Financial Position [Extensible Enumeration]	Accounts payable and other accrued liabilities	Accounts payable and other accrued liabilities
Outstanding payment obligations in which supplier elected to sell to participating financial institutions	$ 62	$ 84
Export Import Bank of the United States
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Supplier Finance Program, Percent	90%
Supplier finance program obligation	$ 95
Minimum
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Supplier Finance Program, Payment Timing, Period	45 days
Maximum
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Supplier Finance Program, Payment Timing, Period	90 days

Recently Adopted Accounting S_4

Recently Adopted Accounting Standards - Rollforward of Outstanding Obligations Under Supplier Finance Program (Details) $ in Millions	12 Months Ended
	Dec. 31, 2024 USD ($)
Supplier Finance Program, Obligation [Roll Forward]
Confirmed obligations outstanding at beginning of year	$ 197
Invoices confirmed	936
Invoices paid	(935)
Confirmed obligations outstanding at end of year	$ 198

Segment Information - Additiona

Segment Information - Additional Information (Details) $ in Millions	12 Months Ended
	Dec. 31, 2024 USD ($) Segment	Dec. 31, 2023 USD ($)	Dec. 31, 2022 USD ($)
Segment Reporting Information [Line Items]
Number of reportable segments | Segment	4
Net sales	$ 15,640	$ 18,053	$ 21,065
One Customer | Net sales | Customer Concentration Risk
Segment Reporting Information [Line Items]
Net sales	$ 2,000
Concentration risk percentage (more than)	10%

Segment Information - Results o

Segment Information - Results of Segment Operations (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2024	Dec. 31, 2023	Dec. 31, 2022
Segment Reporting Information [Line Items]
Net sales	$ 15,640	$ 18,053	$ 21,065
Less:
Cost of sales	14,060	15,803	16,777
Earnings from investees	(112)	(115)	(243)
Depreciation, depletion and amortization	(913)	(916)	(791)
Segment, Reconciliation of Other Items from Segments to Consolidated [Abstract]
Restructuring and other charges (Note 25)	(8)	(36)	(48)
Stock-based compensation expense (Note 15)	(52)	(51)	(57)
Asset impairment charges (Note 1)	(19)	(129)	(163)
Earnings before interest and income taxes	240	799	3,160
Net interest and other financial (benefits) costs	(198)	(248)	(99)
Earnings before income taxes	438	1,047	3,259
Capital expenditures	2,287	2,576	1,769
Assets	20,235	20,451	19,458
Flat-Rolled
Segment, Reconciliation of Other Items from Segments to Consolidated [Abstract]
Capital expenditures	495	536	503
Mini Mill
Segment, Reconciliation of Other Items from Segments to Consolidated [Abstract]
Capital expenditures	1,641	1,899	1,159
Mini Mill | BR2
Segment, Reconciliation of Other Items from Segments to Consolidated [Abstract]
Capital expenditures	1,400	1,500	800
Assets	4,700	3,000	1,400
USSE
Segment, Reconciliation of Other Items from Segments to Consolidated [Abstract]
Capital expenditures	118	109	90
Tubular
Segment, Reconciliation of Other Items from Segments to Consolidated [Abstract]
Capital expenditures	33	32	17
Operating Segments | Total
Segment Reporting Information [Line Items]
Net sales	15,627	18,043	21,057
Less:
Cost of sales	14,579	16,502	17,458
Earnings from investees	(112)	(115)	(243)
Other segment items	376	360	309
Segment earnings before interest, taxes, depreciation and amortization	1,373	2,142	4,267
Depreciation, depletion and amortization	(913)	(916)	(790)
Segment, Reconciliation of Other Items from Segments to Consolidated [Abstract]
Assets	19,484	18,346	17,038
Operating Segments | Flat-Rolled
Segment Reporting Information [Line Items]
Net sales	9,604	10,744	12,522
Less:
Cost of sales	8,775	9,899	10,357
Earnings from investees	(90)	(72)	(220)
Other segment items	196	259	228
Segment earnings before interest, taxes, depreciation and amortization	934	1,023	2,507
Depreciation, depletion and amortization	(535)	(605)	(499)
Segment, Reconciliation of Other Items from Segments to Consolidated [Abstract]
Assets	7,266	7,546	7,936
Operating Segments | Mini Mill
Segment Reporting Information [Line Items]
Net sales	2,070	2,223	2,681
Less:
Cost of sales	2,063	2,259	2,381
Earnings from investees	0	0	0
Other segment items	121	36	27
Segment earnings before interest, taxes, depreciation and amortization	233	383	639
Depreciation, depletion and amortization	(203)	(168)	(158)
Segment, Reconciliation of Other Items from Segments to Consolidated [Abstract]
Assets	9,339	7,569	5,787
Operating Segments | USSE
Segment Reporting Information [Line Items]
Net sales	2,983	3,525	4,243
Less:
Cost of sales	2,898	3,413	3,696
Earnings from investees	0	0	0
Other segment items	38	39	31
Segment earnings before interest, taxes, depreciation and amortization	71	98	529
Depreciation, depletion and amortization	(125)	(94)	(85)
Segment, Reconciliation of Other Items from Segments to Consolidated [Abstract]
Assets	1,904	2,229	2,175
Operating Segments | Tubular
Segment Reporting Information [Line Items]
Net sales	970	1,551	1,611
Less:
Cost of sales	843	931	1,024
Earnings from investees	(22)	(43)	(23)
Other segment items	21	26	23
Segment earnings before interest, taxes, depreciation and amortization	135	638	592
Depreciation, depletion and amortization	(50)	(49)	(48)
Segment, Reconciliation of Other Items from Segments to Consolidated [Abstract]
Assets	975	1,002	1,140
Operating Segments | Other Operating Segment
Segment Reporting Information [Line Items]
Net sales	13	10	9
Less:
Segment earnings before interest, taxes, depreciation and amortization	(7)	(3)	23
Depreciation, depletion and amortization	0	0	(1)
Segment, Reconciliation of Other Items from Segments to Consolidated [Abstract]
Assets	127	140	141
Intersegment sales
Segment Reporting Information [Line Items]
Net sales	(589)	(846)	(735)
Intersegment sales | Total
Segment Reporting Information [Line Items]
Net sales	589	846	734
Intersegment sales | Flat-Rolled
Segment Reporting Information [Line Items]
Net sales	211	365	350
Intersegment sales | Mini Mill
Segment Reporting Information [Line Items]
Net sales	347	455	366
Intersegment sales | USSE
Segment Reporting Information [Line Items]
Net sales	24	25	13
Intersegment sales | Tubular
Segment Reporting Information [Line Items]
Net sales	7	1	5
Net sales | Total
Segment Reporting Information [Line Items]
Net sales	16,216	18,889	21,791
Net sales | Flat-Rolled
Segment Reporting Information [Line Items]
Net sales	9,815	11,109	12,872
Net sales | Mini Mill
Segment Reporting Information [Line Items]
Net sales	2,417	2,678	3,047
Net sales | USSE
Segment Reporting Information [Line Items]
Net sales	3,007	3,550	4,256
Net sales | Tubular
Segment Reporting Information [Line Items]
Net sales	977	1,552	1,616
Items not allocated to segments:
Segment, Reconciliation of Other Items from Segments to Consolidated [Abstract]
Restructuring and other charges (Note 25)	(8)	(36)	(48)
Stock-based compensation expense (Note 15)	(51)	(51)	(57)
Asset impairment charges (Note 1)	(19)	(127)	(163)
Environmental remediation charges	18	11	13
Strategic alternatives review process costs	(90)	(79)
Granite City idling costs	(11)	(121)
Other charges, net	(16)	(1)
United Steelworkers labor agreement signing bonus and related costs			(64)
Gains on assets sold & previously held investments			6
Corporate, reconciling items, and eliminations
Segment, Reconciliation of Other Items from Segments to Consolidated [Abstract]
Assets	$ 624	$ 1,965	$ 2,279

Segment Information - Geographi

Segment Information - Geographic Area (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2024	Dec. 31, 2023	Dec. 31, 2022
Segment Reporting Information [Line Items]
Net sales	$ 15,640	$ 18,053	$ 21,065
Operating Segments
Segment Reporting Information [Line Items]
Net sales	15,640	18,053	21,065
Assets	12,707	11,133	9,302
Operating Segments | North America
Segment Reporting Information [Line Items]
Net sales	12,657	14,528	16,822
Assets	11,853	10,223	8,459
Operating Segments | Europe
Segment Reporting Information [Line Items]
Net sales	2,983	3,525	4,243
Assets	854	910	843
Operating Segments | United States
Segment Reporting Information [Line Items]
Assets	$ 11,853	$ 10,223	$ 8,459

Acquisition and Disposition - A

Acquisition and Disposition - Additional Information (Details) - USD ($) $ in Millions	3 Months Ended	12 Months Ended
	Sep. 30, 2024	Dec. 31, 2024	Dec. 31, 2023
Scenario, Plan
Business Acquisition and Disposition [Line Items]
Proceeds from Sale of Property, Plant, and Equipment	$ 70
UPI
Business Acquisition and Disposition [Line Items]
Accrued Business Exit Costs		$ 44	$ 108
Business Exit Costs		$ 59

Revenue - Disaggregation of Sal

Revenue - Disaggregation of Sales by Product (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2024	Dec. 31, 2023	Dec. 31, 2022
Disaggregation of Revenue [Line Items]
Net sales	$ 15,640	$ 18,053	$ 21,065
Semi-finished
Disaggregation of Revenue [Line Items]
Net sales	197	410	296
Hot-rolled sheets
Disaggregation of Revenue [Line Items]
Net sales	4,073	4,778	5,827
Cold-rolled sheets
Disaggregation of Revenue [Line Items]
Net sales	4,219	4,202	4,639
Coated sheets
Disaggregation of Revenue [Line Items]
Net sales	4,652	5,401	6,828
Tubular products
Disaggregation of Revenue [Line Items]
Net sales	964	1,580	1,662
All other (a)
Disaggregation of Revenue [Line Items]
Net sales	1,535	1,682	1,813
Flat-Rolled
Disaggregation of Revenue [Line Items]
Net sales	9,604	10,744	12,522
Flat-Rolled | Semi-finished
Disaggregation of Revenue [Line Items]
Net sales	84	242	193
Flat-Rolled | Hot-rolled sheets
Disaggregation of Revenue [Line Items]
Net sales	1,566	1,926	2,338
Flat-Rolled | Cold-rolled sheets
Disaggregation of Revenue [Line Items]
Net sales	3,665	3,568	3,898
Flat-Rolled | Coated sheets
Disaggregation of Revenue [Line Items]
Net sales	2,899	3,484	4,461
Flat-Rolled | Tubular products
Disaggregation of Revenue [Line Items]
Net sales	0	0	0
Flat-Rolled | All other (a)
Disaggregation of Revenue [Line Items]
Net sales	1,390	1,524	1,632
Mini Mill
Disaggregation of Revenue [Line Items]
Net sales	2,070	2,223	2,681
Mini Mill | Semi-finished
Disaggregation of Revenue [Line Items]
Net sales	0	0	0
Mini Mill | Hot-rolled sheets
Disaggregation of Revenue [Line Items]
Net sales	1,039	1,215	1,570
Mini Mill | Cold-rolled sheets
Disaggregation of Revenue [Line Items]
Net sales	325	365	356
Mini Mill | Coated sheets
Disaggregation of Revenue [Line Items]
Net sales	701	639	745
Mini Mill | Tubular products
Disaggregation of Revenue [Line Items]
Net sales	0	0	0
Mini Mill | All other (a)
Disaggregation of Revenue [Line Items]
Net sales	5	4	10
USSE
Disaggregation of Revenue [Line Items]
Net sales	2,983	3,525	4,243
USSE | Semi-finished
Disaggregation of Revenue [Line Items]
Net sales	78	168	103
USSE | Hot-rolled sheets
Disaggregation of Revenue [Line Items]
Net sales	1,468	1,637	1,919
USSE | Cold-rolled sheets
Disaggregation of Revenue [Line Items]
Net sales	229	269	385
USSE | Coated sheets
Disaggregation of Revenue [Line Items]
Net sales	1,052	1,278	1,622
USSE | Tubular products
Disaggregation of Revenue [Line Items]
Net sales	51	52	68
USSE | All other (a)
Disaggregation of Revenue [Line Items]
Net sales	105	121	146
Tubular
Disaggregation of Revenue [Line Items]
Net sales	970	1,551	1,611
Tubular | Semi-finished
Disaggregation of Revenue [Line Items]
Net sales	35	0	0
Tubular | Hot-rolled sheets
Disaggregation of Revenue [Line Items]
Net sales	0	0	0
Tubular | Cold-rolled sheets
Disaggregation of Revenue [Line Items]
Net sales	0	0	0
Tubular | Coated sheets
Disaggregation of Revenue [Line Items]
Net sales	0	0	0
Tubular | Tubular products
Disaggregation of Revenue [Line Items]
Net sales	913	1,528	1,594
Tubular | All other (a)
Disaggregation of Revenue [Line Items]
Net sales	22	23	17
Other Operating Segment
Disaggregation of Revenue [Line Items]
Net sales	13	10	8
Other Operating Segment | Semi-finished
Disaggregation of Revenue [Line Items]
Net sales	0	0	0
Other Operating Segment | Hot-rolled sheets
Disaggregation of Revenue [Line Items]
Net sales	0	0	0
Other Operating Segment | Cold-rolled sheets
Disaggregation of Revenue [Line Items]
Net sales	0	0	0
Other Operating Segment | Coated sheets
Disaggregation of Revenue [Line Items]
Net sales	0	0	0
Other Operating Segment | Tubular products
Disaggregation of Revenue [Line Items]
Net sales	0	0	0
Other Operating Segment | All other (a)
Disaggregation of Revenue [Line Items]
Net sales	$ 13	$ 10	$ 8

Net Interest and Other Financ_3

Net Interest and Other Financial Costs - Net Interest and Other Financial Costs (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2024	Dec. 31, 2023	Dec. 31, 2022
Interest income:
Interest income	$ (96)	$ (141)	$ (44)
Interest expense and other financial costs:
Interest incurred	237	234	218
Less interest capitalized	213	162	59
Total interest expense	24	72	159
Loss on debt extinguishment (Note 7)	2	0	0
Net periodic benefit income	(132)	(154)	(246)
Net gain from investments related to active employee benefits (Note 20)	(25)	(43)	0
Foreign currency net loss (gain) (b)	6	(5)	11
Financial costs on:
Other	7	5	4
Amortization of discounts and deferred financing costs	9	9	9
Total other financial costs	29	18	32
Net interest and other financial (benefits) costs	(198)	(248)	(99)
Amended Credit Agreement
Financial costs on:
Credit facilities	5	5	5
USSK Credit Facility
Financial costs on:
Credit facilities	$ 2	$ 4	$ 3

Earnings and Dividends Per Co_3

Earnings and Dividends Per Common Share - Computations for Basic and Diluted Income (Loss) Per Common Share from Continuing Operations (Details) - USD ($) $ / shares in Units, shares in Thousands, $ in Millions	12 Months Ended
	Dec. 31, 2024	Dec. 31, 2023	Dec. 31, 2022
Earnings Per Share [Abstract]
Basic	$ 384	$ 895	$ 2,524
Interest expense on Senior Convertible Notes, net of tax	13	13	13
Diluted	$ 397	$ 908	$ 2,537
Weighted-average shares outstanding (in thousands):
Basic	224,817	224,761	246,986
Effect of Senior Convertible notes	26,159	26,194	26,194
Effect of stock options, restricted stock units and performance awards	3,028	4,405	3,783
Diluted	254,004	255,360	276,963
Basic	$ 1.71	$ 3.98	$ 10.22
Diluted	$ 1.57	$ 3.56	$ 9.16

Earnings and Dividends Per Co_4

Earnings and Dividends Per Common Share - Antidilutive Securities that were Not Included in Computation of Diluted Loss Per Common Share (Details) - shares shares in Thousands	12 Months Ended
	Dec. 31, 2024	Dec. 31, 2023	Dec. 31, 2022
Securities granted under the 2016 Omnibus Incentive Compensation Plan, as amended and restated
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Antidilutive securities excluded from computation of diluted loss per common share (in shares)	125	475	960

Earnings and Dividends Per Co_5

Earnings and Dividends Per Common Share - Additional Information (Details) - $ / shares	3 Months Ended
	Dec. 31, 2024	Sep. 30, 2024	Jun. 30, 2024	Mar. 31, 2024	Dec. 31, 2023	Sep. 30, 2023	Jun. 30, 2023	Mar. 31, 2023	Dec. 31, 2022	Sep. 30, 2022	Jun. 30, 2022	Mar. 31, 2022
Earnings Per Share [Abstract]
Quarterly dividends per common share (in USD per share)	$ 0.05	$ 0.05	$ 0.05	$ 0.05	$ 0.05	$ 0.05	$ 0.05	$ 0.05	$ 0.05	$ 0.05	$ 0.05	$ 0.05

Cash, Cash Equivalents, and R_3

Cash, Cash Equivalents, and Restricted Cash (Details) - USD ($) $ in Millions	Dec. 31, 2024	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Cash, Cash Equivalents, Restricted Cash, and Restricted Cash Equivalents [Abstract]
Cash and cash equivalents	$ 1,367	$ 2,948	$ 3,504
Restricted cash in other current assets	11	8	4
Long-term restricted cash	35	32	31
Total cash, cash equivalents and restricted cash	$ 1,413	$ 2,988	$ 3,539	$ 2,600

Inventories Inventory balances

Inventories Inventory balances (Details) - USD ($) $ in Millions	Dec. 31, 2024	Dec. 31, 2023
Inventory Disclosure [Abstract]
Raw materials	$ 959	$ 773
Semi-finished products	828	877
Finished products	331	428
Supplies and sundry items	50	50
Total	$ 2,168	$ 2,128

Inventories - Additional Inform

Inventories - Additional Information (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2024	Dec. 31, 2023	Dec. 31, 2022
Inventory Disclosure [Abstract]
Estimate in excess of current acquisition costs over stated inventory values	$ 1,100	$ 1,200
Change in income from operations as a result of liquidations of LIFO inventories	$ 3	$ (43)	$ (44)

Income Taxes - Components of Ea

Income Taxes - Components of Earnings (Loss) (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2024	Dec. 31, 2023	Dec. 31, 2022
Income Taxes [Line Items]
Earnings before income taxes	$ 438	$ 1,047	$ 3,259
United States
Income Taxes [Line Items]
Earnings before income taxes	499	1,041	2,847
Foreign
Income Taxes [Line Items]
Earnings before income taxes	$ (61)	$ 6	$ 412

Income Taxes - (Benefit) Provis

Income Taxes - (Benefit) Provision for Income Taxes (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2024	Dec. 31, 2023	Dec. 31, 2022
Current (Benefit) Provision for Income Taxes
Current Federal income tax (benefit) provision	$ (53)	$ 56	$ 101
Current state and local Income tax (benefit) provision	(6)	(3)	54
Current foreign income tax (benefit) provision	0	2	79
Current income tax (benefit) provision	(59)	55	234
Deferred (Benefit) Provision for Income Taxes
Deferred Federal income tax (benefit) provision	60	116	451
Deferred state and local Income tax (benefit) provision	24	(14)	43
Deferred foreign income tax (benefit) provision	29	(5)	7
Deferred income tax (benefit) provision	113	97	501
(Benefit) Provision for Income Taxes, Total
Federal income tax (benefit) provision	7	172	552
State and local Income tax (benefit) provision	18	(17)	97
Foreign income tax (benefit) provision	29	(3)	86
Total provision	$ 54	$ 152	$ 735

Income Taxes - Reconciliation o

Income Taxes - Reconciliation of Federal Statutory Tax to Total Provisions (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2024	Dec. 31, 2023	Dec. 31, 2022
Income Tax Disclosure [Abstract]
Statutory rate applied to earnings before income taxes	$ 92,000	$ 220,000	$ 684,000
Valuation allowance	47,000	(14,000)	(38,000)
Excess percentage depletion	(23,000)	(18,000)	(48,000)
Capitalized transaction costs	13,000	10,000	0
State and local income taxes after federal income tax effects	8,000	(1,000)	97,000
Effects of foreign operations	(12,000)	(3,000)	85,000
U.S. impact of foreign operations	(29,000)	(19,000)	6,000
Impact of tax credits	(11,000)	(7,000)	(83,000)
Adjustment of prior years’ federal income taxes	(42,000)	(34,000)	40,000
Unrecognized tax benefits	12,000	2,000	0
Stock compensation	(7,000)	(5,000)	(3,000)
Nondeductible executive compensation	5,000	16,000	6,000
Other	1,000	5,000	(11,000)
Total provision	$ 54,000	$ 152,000	$ 735,000

Income Taxes - Deferred Tax Ass

Income Taxes - Deferred Tax Assets and Liabilities (Details) - USD ($) $ in Millions	Dec. 31, 2024	Dec. 31, 2023
Deferred Tax Assets
General business credit carryforwards (expiring in 2044)	$ 9	$ 0
Foreign tax loss and credit carryforwards (expiring in 2027 through 2034)	26	8
Operating lease liabilities	19	28
Capitalized research and development	76	69
Receivables, payables and debt	149	140
Inventory	48	57
Other temporary differences	71	41
Valuation allowance	(149)	(101)
Total deferred tax assets	660	429
Deferred tax liabilities:
Property, plant and equipment	589	642
Operating right-of-use assets	17	26
Investments in subsidiaries and equity investees	557	184
Employee benefits	109	72
Contingencies and accrued liabilities	45	73
Total deferred tax liabilities	1,317	997
Net deferred tax liability	(657)	(568)
Federal
Deferred Tax Assets
Capital Loss Carryforwards	69	69
Deferred tax liabilities:
Net deferred tax liability	(619)	(566)
Federal | Indefinite
Deferred Tax Assets
Tax Loss Carryforwards	213	1
State
Deferred Tax Assets
Tax Loss Carryforwards	91	80
Capital Loss Carryforwards	21	23
State tax credit carryforwards (expiring in 2027 through 2038)	$ 17	$ 14

Income Taxes - Reconciliation_2

Income Taxes - Reconciliation of Unrecognized Tax Benefits (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2024	Dec. 31, 2023	Dec. 31, 2022
Reconciliation of unrecognized tax benefits [Roll Forward]:
Unrecognized tax benefits, beginning of year	$ 4	$ 2	$ 3
Increases – tax positions taken in prior years	16	0	0
Increases – current tax positions	0	2	0
Lapse of statute of limitations	(2)	0	(1)
Unrecognized tax benefits, end of year	$ 18	$ 4	$ 2

Income Taxes - Additional Infor

Income Taxes - Additional Information (Details) - USD ($) $ in Millions	1 Months Ended		12 Months Ended
	Jul. 31, 2024	Mar. 31, 2022	Dec. 31, 2024	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Income Taxes [Line Items]
Net benefit from prior federal and state income tax returns			$ (54)	$ (152)	$ (735)
Tax credit (as a percent)		30%
Proceeds from tax credit		$ 82
Estimated tax credit amount		$ 700
Government Assistance, Income, Increase (Decrease)	$ 75
Deferred Tax Liabilities, Net			657	568
Unrecognized tax benefits			18	4	$ 2	$ 3
Total amount of unrecognized tax benefits that, if recognized, would affect effective tax rate			18	4
Accrued liabilities, interest on unrecognized tax benefits			1	2
Domestic Country
Income Taxes [Line Items]
Net benefit from prior federal and state income tax returns			59	43
Additional Income Tax Expense (benefit)				12
Income Tax Expense (benefit), Recognition Of Deferred Tax Asset				(23)
Deferred Tax Liabilities, Net			619	566
Valuation allowance			103	98
Foreign
Income Taxes [Line Items]
Deferred Tax Liabilities, Net			38	2
Valuation allowance			$ 46	$ 3

Investments, Long-Term Receiv_3

Investments, Long-Term Receivables and Equity Investee Transactions - Schedule of Investments and Long-Term Receivables (Details) - USD ($) $ in Millions	Dec. 31, 2024	Dec. 31, 2023
Equity Method Investments and Joint Ventures [Abstract]
Equity method investments	$ 734	$ 740
Receivables due after one year, less allowance of $3 in both periods	21	19
Other	2	2
Total	757	$ 761
Receivables due after one year, allowance	$ 3

Investments, Long-Term Receiv_4

Investments, Long-Term Receivables and Equity Investee Transactions - Summarized Financial Information of Investees Accounted for by Equity Method of Accounting (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2024	Dec. 31, 2023	Dec. 31, 2022
Schedule of Equity Method Investments [Line Items]
Net sales	$ 15,640	$ 18,053	$ 21,065
Earnings (loss) before interest and income taxes	240	799	3,160
Net earnings attributable to United States Steel Corporation	384	895	2,524
Current Assets	5,232	6,943
Current liabilities	3,373	3,948
Equity Method Investees
Schedule of Equity Method Investments [Line Items]
Net sales	3,184	3,335	3,222
Earnings (loss) before interest and income taxes	245	342	492
Net earnings attributable to United States Steel Corporation	220	319	462
Current Assets	847	876	1,085
Noncurrent Assets	788	844	974
Current liabilities	226	255	314
Noncurrent Liabilities	$ 392	$ 398	$ 513

Investments, Long-Term Receiv_5

Investments, Long-Term Receivables and Equity Investee Transactions - Investees Accounted for using Equity Method (Details) - U.S.	Dec. 31, 2024
Chrome Deposit Corporation
Schedule of Equity Method Investments [Line Items]
Percentage of ownership in equity investees	50%
Double G Coatings Company, Inc.
Schedule of Equity Method Investments [Line Items]
Percentage of ownership in equity investees	50%
Hibbing Development Company
Schedule of Equity Method Investments [Line Items]
Percentage of ownership in equity investees	24.10%
Hibbing Taconite Company(a)
Schedule of Equity Method Investments [Line Items]
Percentage of ownership in equity investees	14.70%
Patriot Premium Threading Services, LLC
Schedule of Equity Method Investments [Line Items]
Percentage of ownership in equity investees	50%
PRO-TEC Coating Company, LLC
Schedule of Equity Method Investments [Line Items]
Percentage of ownership in equity investees	50%

Investments, Long-Term Receiv_6

Investments, Long-Term Receivables and Equity Investee Transactions - Additional Information (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2024	Dec. 31, 2023	Dec. 31, 2022
Schedule of Investments [Line Items]
Income from investees	$ 112	$ 115	$ 243
Dividends and partnership distributions received from equity investees	$ 109	$ 114	28
Worthington Specialty Processing
Schedule of Investments [Line Items]
Gain (loss) on sale of equity investments			$ 6

Property, Plant and Equipment -

Property, Plant and Equipment - Schedule of Property, Plant and Equipment (Details) - USD ($) $ in Millions	Dec. 31, 2024	Dec. 31, 2023
Property, Plant and Equipment [Line Items]
Land and depletable property	$ 257	$ 216
Buildings	2,883	1,854
Steel producing	19,790	16,806
Other	102	97
Information technology	857	829
Assets under finance lease	379	302
Construction in process	1,971	3,871
Total	26,239	23,975
Less accumulated depreciation and depletion	14,266	13,582
Net	$ 11,973	$ 10,393
Buildings | Minimum
Property, Plant and Equipment [Line Items]
Estimated useful life of long-lived assets	35 years
Buildings | Maximum
Property, Plant and Equipment [Line Items]
Estimated useful life of long-lived assets	40 years
Steel producing | Minimum
Property, Plant and Equipment [Line Items]
Estimated useful life of long-lived assets	2 years
Steel producing | Maximum
Property, Plant and Equipment [Line Items]
Estimated useful life of long-lived assets	30 years
Other | Minimum
Property, Plant and Equipment [Line Items]
Estimated useful life of long-lived assets	5 years
Other | Maximum
Property, Plant and Equipment [Line Items]
Estimated useful life of long-lived assets	30 years
Information technology | Minimum
Property, Plant and Equipment [Line Items]
Estimated useful life of long-lived assets	5 years
Information technology | Maximum
Property, Plant and Equipment [Line Items]
Estimated useful life of long-lived assets	15 years
Assets under finance lease | Minimum
Property, Plant and Equipment [Line Items]
Estimated useful life of long-lived assets	5 years
Assets under finance lease | Maximum
Property, Plant and Equipment [Line Items]
Estimated useful life of long-lived assets	15 years

Property, Plant and Equipment_2

Property, Plant and Equipment - Additional Information (Details) - USD ($) $ in Millions	Dec. 31, 2024	Dec. 31, 2023
Property, Plant and Equipment [Abstract]
Finance Lease, Accumulated Depreciation and Depletion	$ 182	$ 126

Intangible Assets - Amortizable

Intangible Assets - Amortizable Intangible Assets (Details) - USD ($) $ in Millions	Dec. 31, 2024	Dec. 31, 2023
Finite-Lived Intangible Assets [Line Items]
Gross Carrying Amount	$ 430	$ 484
Accumulated Amortization	89	123
Net Amount	$ 341	361
Customer relationships
Finite-Lived Intangible Assets [Line Items]
Useful Lives (in years)	22 years
Gross Carrying Amount	$ 413	413
Accumulated Amortization	75	56
Net Amount	338	357
Patents
Finite-Lived Intangible Assets [Line Items]
Gross Carrying Amount	17	17
Accumulated Amortization	14	13
Net Amount	$ 3	4
Patents | Minimum
Finite-Lived Intangible Assets [Line Items]
Useful Lives (in years)	5 years
Patents | Maximum
Finite-Lived Intangible Assets [Line Items]
Useful Lives (in years)	15 years
Energy Contract
Finite-Lived Intangible Assets [Line Items]
Useful Lives (in years)	2 years
Gross Carrying Amount	$ 0	54
Accumulated Amortization	0	54
Net Amount	$ 0	$ 0

Intangible Assets - Additional

Intangible Assets - Additional Information (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2024	Dec. 31, 2023
Indefinite-lived Intangible Assets [Line Items]
Amortization expense	$ 20	$ 42
Finite-Lived Intangible Asset, Expected Amortization, Year One Through Year Five	97
Finite-Lived Intangible Asset, Expected Amortization, after Year Five	244
Water Rights
Indefinite-lived Intangible Assets [Line Items]
Carrying amount of acquired water rights with indefinite lives	$ 75	$ 75

Intangible Assets - Goodwill (D

Intangible Assets - Goodwill (Details) $ in Millions	12 Months Ended
	Dec. 31, 2024 USD ($)
Indefinite-lived Intangible Assets [Line Items]
Balance at December 31, 2023	$ 920
Additions	920
Balance at December 31, 2024	0
Flat-Rolled
Indefinite-lived Intangible Assets [Line Items]
Balance at December 31, 2023	0
Additions	0
Balance at December 31, 2024	0
Mini Mill
Indefinite-lived Intangible Assets [Line Items]
Balance at December 31, 2023	916
Additions	916
Balance at December 31, 2024	0
USSE
Indefinite-lived Intangible Assets [Line Items]
Balance at December 31, 2023	4
Additions	4
Balance at December 31, 2024	0
Tubular
Indefinite-lived Intangible Assets [Line Items]
Balance at December 31, 2023	0
Additions	0
Balance at December 31, 2024	$ 0

Stock-Based Compensation Plan_2

Stock-Based Compensation Plans - Total Stock-Based Compensation Awards Granted (Details) - shares	12 Months Ended
	Dec. 31, 2024	Dec. 31, 2023	Dec. 31, 2022
Deferred Compensation Arrangement with Individual, Share-based Payments [Line Items]
Number of awards granted (in shares)	1,031,890
Restricted Stock Units
Deferred Compensation Arrangement with Individual, Share-based Payments [Line Items]
Number of awards granted (in shares)	801,540	2,126,020	1,249,830
TSR Performance Awards
Deferred Compensation Arrangement with Individual, Share-based Payments [Line Items]
Number of awards granted (in shares)	0	185,120	236,520
ROCE Performance Awards
Deferred Compensation Arrangement with Individual, Share-based Payments [Line Items]
Number of awards granted (in shares)	230,350	357,020	408,870
Performance-Based Restricted Stock Units
Deferred Compensation Arrangement with Individual, Share-based Payments [Line Items]
Number of awards granted (in shares)	0	0	83,951

Stock-Based Compensation Plan_3

Stock-Based Compensation Plans - Total Compensation Expense Recognized for Stock-Based Compensation Awards (Details) - USD ($) $ / shares in Units, $ in Millions	12 Months Ended
	Dec. 31, 2024	Dec. 31, 2023	Dec. 31, 2022
Stock-based compensation expense recognized:
Stock-based compensation expense (Note 15)	$ 52	$ 51	$ 57
Decrease in basic earnings per share	$ 0.18	$ 0.17	$ 0.18
Decrease in diluted earnings per share	$ 0.16	$ 0.15	$ 0.16
Cost of sales
Stock-based compensation expense recognized:
Stock-based compensation expense (Note 15)	$ 20	$ 16	$ 15
Selling, general and administrative expenses
Stock-based compensation expense recognized:
Stock-based compensation expense (Note 15)	32	35	42
Related deferred income tax benefit
Stock-based compensation expense recognized:
Stock-based compensation expense (Note 15)	12	12	14
Decrease in net income
Stock-based compensation expense recognized:
Stock-based compensation expense (Note 15)	$ 40	$ 39	$ 43

Stock-Based Compensation Plan_4

Stock-Based Compensation Plans - Performance-Based Stock Options Vesting and Exercising Conditions (Details) - $ / shares		1 Months Ended		12 Months Ended
	Jan. 01, 2024	Apr. 30, 2022	Dec. 31, 2021	Dec. 31, 2024	Dec. 31, 2023	Dec. 31, 2021
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Granted (in shares)				1,031,890
Stock Options
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Granted (in shares)			171,000	0	0	171,000
Consecutive trading days			20 days
Vesting and exercising condition period			7 years
Stock Options | Tranche one
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Average closing stock price (in dollars per share)		$ 35	$ 35,000,000
Percentage of options exercisable			33.33%
Stock Options | Tranche two
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Average closing stock price (in dollars per share)	$ 45		$ 45,000,000
Percentage of options exercisable			33.33%
Stock Options | Tranche three
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Average closing stock price (in dollars per share)			$ 55,000,000
Percentage of options exercisable			33.34%

Stock-Based Compensation Plan_5

Stock-Based Compensation Plans - Status and Activity of Stock Options (Details) $ / shares in Units, $ in Millions	12 Months Ended
	Dec. 31, 2024 USD ($) $ / shares shares
Shares [Roll Forward]
Outstanding at beginning of period (in shares) | shares	760,238
Granted (in shares) | shares	0
Exercised (in shares) | shares	(158,908)
Forfeited or expired (in shares) | shares	(13,057)
Outstanding at end of period (in shares) | shares	588,273
Exercisable at end of period (in shares) | shares	531,273
Exercisable and expected to vest at end of period (in shares) | shares	588,273
Weighted- Average Exercise Price (per share)
Outstanding at beginning of period (in USD per share) | $ / shares	$ 27.98
Granted (in USD per share) | $ / shares	0
Exercised (in USD per share) | $ / shares	24.90
Forfeited or expired (in USD per share) | $ / shares	37.33
Outstanding at end of period (in USD per share) | $ / shares	28.60
Exercisable at end of period (in USD per share) | $ / shares	29.15
Exercisable and expected to vest at end of a period (in USD per share) | $ / shares	$ 28.60
Weighted- Average Remaining Contractual Term (in years)
Outstanding at end of period	2 years 1 month 9 days
Exercisable at end of period	1 year 10 months 28 days
Exercisable and expected to vest at end of period	2 years 1 month 9 days
Aggregate Intrinsic Value
Outstanding at end of period | $	$ 4
Exercisable at end of period | $	4
Exercisable and expected to vest at end of period | $	$ 4

Stock-Based Compensation Plan_6

Stock-Based Compensation Plans - Performance Awards Outstanding and their Fair Market Value on Respective Grant Date (Details) - TSR Awards $ in Millions	12 Months Ended
	Dec. 31, 2024 USD ($) shares
2024 - 2026
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Fair Value | $	$ 10
Minimum Shares (in shares)	0
Target Shares (in shares)	219,770
Maximum Shares (in shares)	439,540
2023 - 2025
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Fair Value | $	$ 16
Minimum Shares (in shares)	0
Target Shares (in shares)	495,852
Maximum Shares (in shares)	991,704
2022 - 2024
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Fair Value | $	$ 15
Minimum Shares (in shares)	0
Target Shares (in shares)	595,662
Maximum Shares (in shares)	1,191,324
2021 - 2025
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Fair Value | $	$ 13
Minimum Shares (in shares)	0
Target Shares (in shares)	574,168
Maximum Shares (in shares)	1,148,336

Stock-Based Compensation Plan_7

Stock-Based Compensation Plans - Status and Activity of Nonvested Stock Awards (Details) - $ / shares	12 Months Ended
	Dec. 31, 2024	Dec. 31, 2023	Dec. 31, 2022
Nonvested Stock Awards [Roll Forward]
Nonvested, beginning of period (in shares)	5,811,362
Granted (in shares)	1,031,890
Vested (in shares)	(1,929,521)
Performance adjustment factor (in shares)	87,586
Forfeited or expired (in shares)	(354,342)
Nonvested, end of period (in shares)	4,646,975	5,811,362
Weighted- Average Grant-Date Fair Value
Beginning of period (in USD per share)	$ 26.95
Granted (in USD per share)	47.22
Vested (in USD per share)	23
Performance adjustment factor (in USD per share)	15.89
Forfeited or expired (in USD per share)	29.60
End of period (in USD per share)	$ 32.68	$ 26.95
Restricted Stock Units
Nonvested Stock Awards [Roll Forward]
Nonvested, beginning of period (in shares)	3,432,338
Granted (in shares)	801,540	2,126,020	1,249,830
Vested (in shares)	(1,332,529)
Performance adjustment factor (in shares)	0
Forfeited or expired (in shares)	(139,826)
Nonvested, end of period (in shares)	2,761,523	3,432,338
TSR Performance Awards
Nonvested Stock Awards [Roll Forward]
Nonvested, beginning of period (in shares)	728,570
Granted (in shares)	0	185,120	236,520
Vested (in shares)	(192,040)
Performance adjustment factor (in shares)	(114,890)
Forfeited or expired (in shares)	(32,612)
Nonvested, end of period (in shares)	389,028	728,570
ROCE Performance Awards
Nonvested Stock Awards [Roll Forward]
Nonvested, beginning of period (in shares)	952,969
Granted (in shares)	230,350
Vested (in shares)	(404,952)
Performance adjustment factor (in shares)	202,476
Forfeited or expired (in shares)	(58,587)
Nonvested, end of period (in shares)	922,256	952,969
Performance-Based Restricted Stock Units
Nonvested Stock Awards [Roll Forward]
Nonvested, beginning of period (in shares)	697,485
Granted (in shares)	0	0	83,951
Vested (in shares)	0
Performance adjustment factor (in shares)	0
Forfeited or expired (in shares)	(123,317)
Nonvested, end of period (in shares)	574,168	697,485

Stock-Based Compensation Plan_8

Stock-Based Compensation Plans - Restricted Stock Units and Performance Awards Granted (Details) - $ / shares	12 Months Ended
	Dec. 31, 2024	Dec. 31, 2023	Dec. 31, 2022
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Number of awards granted (in shares)	1,031,890
Weighted average grant date fair value (in USD per share)	$ 32.68	$ 26.95
Restricted Stock Units and Performance Awards
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Number of awards granted (in shares)	1,031,890	2,668,160	1,979,171
Weighted average grant date fair value (in USD per share)	$ 47.22	$ 31.68	$ 24.52

Stock-Based Compensation Plan_9

Stock-Based Compensation Plans - Additional Information (Details) - USD ($) $ in Millions	1 Months Ended	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2024	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021	Apr. 27, 2021	Apr. 28, 2020	Apr. 25, 2017	Apr. 26, 2016
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Unrecognized compensation costs related to nonvested stocks		$ 43
Weighted average period for recognizing nonvested stock based compensation costs		21 months
Granted (in shares)		1,031,890
Stock options exercised, total intrinsic value		$ 3	$ 4	$ 5
Cash from stock options exercised		4	10
Shares vested, fair value		$ 44	$ 45	$ 45
Stock Options
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-based compensation plans, vesting period		3 years
Share-based compensation plans, term		10 years
Granted (in shares)	171,000	0	0		171,000
Restricted Stock Units
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-based compensation plans, vesting period		3 years
Granted (in shares)		801,540	2,126,020	1,249,830
TSR Awards
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-based compensation plans, vesting period		3 years
Granted (in shares)		0	185,120	236,520
Performance Period Weighting Year One, Year Two, Year Three (Individually)		20%
Performance Period Weighting All Three Years		40%
Vesting of performance awards as percentage to threshold award		50%
Vesting of performance awards as percentage to target award		100%
Vesting of performance awards as percentage to maximum award		200%
ROCE Awards
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-based compensation plans, vesting period		3 years
Granted (in shares)		230,350
Performance Period Weighting Year One, Year Two, Year Three (Individually)		20%
Performance Period Weighting All Three Years		40%
Vesting of performance awards as percentage to threshold award		50%
Vesting of performance awards as percentage to target award		100%
Vesting of performance awards as percentage to maximum award		200%
Performance-Based Restricted Stock Units
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-based compensation plans, vesting period		4 years
Granted (in shares)		0	0	83,951
Omnibus Incentive Compensation Plan 2016
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Aggregate number of shares to be issued (in shares)									7,200,000
Additional shares authorized (in shares)						14,500,000	4,700,000	6,300,000
Number of shares available for future grant (in shares)		4,084,130
Reduction in the number of shares available per equity award other than stock option outstanding (in shares)		1.78
Tranche one | Restricted Stock Units
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-based compensation plans, vesting period		3 years
Tranche one | Performance-Based Restricted Stock Units
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Award vesting rights, percentage		30%
Payout percentage		50%
Tranche two | Performance-Based Restricted Stock Units
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Award vesting rights, percentage		40%
Payout percentage		100%
Tranche three | Performance-Based Restricted Stock Units
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Award vesting rights, percentage		30%
Payout percentage		200%

Derivative Instruments - Schedu

Derivative Instruments - Schedule of Notional Amounts of Outstanding Derivative Positions (Details) - Cash Flow Hedges € in Millions, $ in Millions	Dec. 31, 2024 EUR (€) metricTon MMBTU MWh T	Dec. 31, 2024 USD ($) metricTon MMBTU MWh T	Dec. 31, 2023 EUR (€) T metricTon MMBTU MWh	Dec. 31, 2023 USD ($) T metricTon MMBTU MWh
Foreign exchange forwards
Derivative [Line Items]
Notional amount of derivatives	€ 368	$ 0	€ 452	$ 37
Natural Gas | Commodity purchase swaps
Derivative [Line Items]
Quantities of derivatives held | MMBTU	20,706,000	20,706,000	20,625,000	20,625,000
Tin | Commodity purchase swaps
Derivative [Line Items]
Quantities of derivatives held	0	0	5	5
Zinc | Commodity purchase swaps
Derivative [Line Items]
Quantities of derivatives held	9,300	9,300	26,148	26,148
Electricity | Commodity purchase swaps
Derivative [Line Items]
Quantities of derivatives held | MWh	16,400	16,400	183,288	183,288
Iron Ore Pellets | Commodity purchase swaps
Derivative [Line Items]
Quantities of derivatives held	2,880,000	2,880,000	0	0
Iron Ore Pellets | Sales swaps
Derivative [Line Items]
Quantities of derivatives held	300,900	300,900	120,834	120,834
Hot-rolled Coil | Sales swaps
Derivative [Line Items]
Quantities of derivatives held | T	236,000	236,000	261,000	261,000

Derivative Instruments - Locati

Derivative Instruments - Location and Amounts of Fair Values Related to Derivatives in Financial Statements (Details) - Cash Flow Hedges - USD ($) $ in Millions	Dec. 31, 2024	Dec. 31, 2023
Accounts receivable
Derivative [Line Items]
Derivatives designated as hedging instruments, assets	$ 41	$ 4
Accounts payable
Derivative [Line Items]
Derivatives designated as hedging instruments, liabilities	8	81
Investments and long-term receivables
Derivative [Line Items]
Derivatives designated as hedging instruments, assets	1	0
Other long-term liabilities
Derivative [Line Items]
Derivatives designated as hedging instruments, liabilities	$ 1	$ 2

Derivative Instruments - Sche_2

Derivative Instruments - Schedule of Effect of Hedge Accounting on Accumulated Other Comprehensive Income (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2024	Dec. 31, 2023	Dec. 31, 2022
Sales swaps
Derivative Instruments, Gain (Loss) [Line Items]
Gain (Loss) on Derivatives in AOCI	$ 58	$ (41)	$ 14
Sales swaps | Net sales
Derivative Instruments, Gain (Loss) [Line Items]
Amount of Gain (Loss) Recognized in Income	8	(15)	(18)
Commodity purchase swaps
Derivative Instruments, Gain (Loss) [Line Items]
Gain (Loss) on Derivatives in AOCI	20	34	(35)
Commodity purchase swaps | Cost of sales
Derivative Instruments, Gain (Loss) [Line Items]
Amount of Gain (Loss) Recognized in Income	(40)	(105)	103
Foreign exchange forwards
Derivative Instruments, Gain (Loss) [Line Items]
Gain (Loss) on Derivatives in AOCI	28	(5)	(16)
Foreign exchange forwards | Cost of sales
Derivative Instruments, Gain (Loss) [Line Items]
Amount of Gain (Loss) Recognized in Income	$ 7	$ (1)	$ 44

Derivative Instruments - Loca_2

Derivative Instruments - Location and Amounts of Gains or Losses Related to Derivatives in Financial Statements (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2024	Dec. 31, 2023	Dec. 31, 2022
Commodity purchase swaps
Derivative Instruments, Gain (Loss) [Line Items]
Amount of Gain (Loss) Recognized in Income	$ 0	$ (13)	$ 18
Foreign exchange forwards
Derivative Instruments, Gain (Loss) [Line Items]
Amount of Gain (Loss) Recognized in Income	$ (1)	$ 1	$ (7)

Derivative Instruments - Additi

Derivative Instruments - Additional Information (Details) $ in Millions	12 Months Ended
	Dec. 31, 2024 USD ($)
Cost of sales
Derivative [Line Items]
Current contract values of derivative instruments	$ 22
Sales
Derivative [Line Items]
Current contract values of derivative instruments	$ 12
Foreign exchange forwards | Maximum
Derivative [Line Items]
Term of derivative contract	12 months
Commodity purchase swaps | Maximum
Derivative [Line Items]
Term of derivative contract	15 months
Sales swaps and zero cost collars | Maximum
Derivative [Line Items]
Term of derivative contract	12 months

Debt - Schedule of Debt (Detail

Debt - Schedule of Debt (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2024	Dec. 31, 2023
Debt Instrument [Line Items]
Debt	$ 4,109	$ 4,156
Less unamortized discount, premium and debt issuance costs	(64)	(66)
Less short-term debt, long-term debt due within one year, and short-term issuance costs	95	142
Long-term debt	$ 4,078	4,080
2037 Senior Notes
Debt Instrument [Line Items]
Interest rates percentages	6.65%
Debt	$ 274	274
2026 Senior Convertible Notes
Debt Instrument [Line Items]
Interest rates percentages	5%
Debt	$ 349	350
2029 Senior Notes
Debt Instrument [Line Items]
Interest rates percentages	6.875%
Debt	$ 475	475
2029 Senior Secured Notes
Debt Instrument [Line Items]
Interest rates percentages	6.625%
Debt	$ 720	720
Environmental Revenue Bonds
Debt Instrument [Line Items]
Debt	$ 1,104	1,164
Environmental Revenue Bonds | Minimum
Debt Instrument [Line Items]
Interest rates percentages	4.125%
Environmental Revenue Bonds | Maximum
Debt Instrument [Line Items]
Interest rates percentages	6.75%
Environmental Revenue Bonds
Debt Instrument [Line Items]
Debt	$ 752	752
Environmental Revenue Bonds | Minimum
Debt Instrument [Line Items]
Interest rates percentages	4.50%
Environmental Revenue Bonds | Maximum
Debt Instrument [Line Items]
Interest rates percentages	4.75%
Finance leases and all other obligations
Debt Instrument [Line Items]
Interest rate type	Various
Debt	$ 189	157
Finance leases and all other obligations
Debt Instrument [Line Items]
Interest rate type	Various
Debt	$ 162	167
ECA Credit Agreement
Debt Instrument [Line Items]
Interest rate type	Variable
Debt	$ 84	97
Credit Facility Agreement
Debt Instrument [Line Items]
Interest rate type	Variable
Debt	$ 0	0
Big River Steel ABL Facility
Debt Instrument [Line Items]
Interest rate type	Variable
Debt	$ 0	0
USSK Credit Agreement
Debt Instrument [Line Items]
Interest rate type	Variable
Debt	$ 0	0
USSK Credit Facility
Debt Instrument [Line Items]
Interest rate type	Variable
Debt	$ 0	$ 0

Debt - Debt Redemption Percenta

Debt - Debt Redemption Percentages (Details) - 2053 ADFA Green Bonds - Bonds	May 18, 2023
Debt Instrument, Redemption [Line Items]
Redemption price	100%
Period One
Debt Instrument, Redemption [Line Items]
Redemption price	105%
Period Two
Debt Instrument, Redemption [Line Items]
Redemption price	104%
Period Three
Debt Instrument, Redemption [Line Items]
Redemption price	103%
Period Four
Debt Instrument, Redemption [Line Items]
Redemption price	102%
Debt Instrument, Redemption, Period Five
Debt Instrument, Redemption [Line Items]
Redemption price	101%

Debt - Aggregate Maturities of

Debt - Aggregate Maturities of Debt (Details) $ in Millions	Dec. 31, 2024 USD ($)
Debt Disclosure [Abstract]
2025	$ 99
2026	562
2027	130
2028	41
2029	1,216
Later Years	2,061
Total	$ 4,109

Debt - Additional Information (

Debt - Additional Information (Details) $ / shares in Units, € in Millions			1 Months Ended
	May 18, 2023 USD ($)	May 27, 2022 USD ($)	Oct. 31, 2019 USD ($) $ / shares shares	Dec. 31, 2024 USD ($)	Dec. 31, 2024 EUR (€)	Sep. 28, 2023 USD ($)	Sep. 28, 2023 EUR (€)	Sep. 27, 2023 EUR (€)	Jul. 23, 2021 USD ($)
2053 ADFA Green Bonds | Bonds
Debt Instrument [Line Items]
Aggregate principal amount of debt	$ 240,000,000
Stated interest rate	5.70%
Proceeds from Issuance of Debt	$ 238,000,000
Debt Instrument, Fee Amount	$ 2,000,000
Redemption price	100%
2026 Senior Convertible Notes
Debt Instrument [Line Items]
Stated interest rate				5%	5%
2026 Senior Convertible Notes | Convertible Debt
Debt Instrument [Line Items]
Aggregate principal amount of debt			$ 350,000,000
Stated interest rate			5%
Redemption price			100%
Debt Instrument, Convertible, Conversion Ratio			0.0748391
Debt Instrument, Convertible, Conversion Price | $ / shares			$ 13.36
Debt Instrument, Convertible, Threshold Percentage of Stock Price Trigger			130%
2026 Senior Convertible Notes | Convertible Debt | Common stock:
Debt Instrument [Line Items]
Debt Conversion, Converted Instrument, Shares Authorized To Be Converted | shares			26,155,592
Common Stock, Capital Shares Reserved for Future Issuance | shares			33,348,361
Big River Steel ABL Facility | Covenant Requirement | Revolving Credit Facility
Debt Instrument [Line Items]
Maximum borrowing capacity under credit facility									$ 350,000,000
Fixed coverage charge ratio, minimum									1
Fixed Charge Coverage Ratio Maximum									1
Debt Instrument, Covenant, Threshold Percentage Of Borrowing Base									10%
Debt Instrument, Covenant, Threshold Amount									$ 13,000,000
Available borrowing capacity				$ 340,000,000
Credit Facility Agreement | Revolving Credit Facility
Debt Instrument [Line Items]
Letters of credit				4,000,000
Credit Facility Agreement | Covenant Requirement | Revolving Credit Facility
Debt Instrument [Line Items]
Maximum borrowing capacity under credit facility		$ 1,750,000,000		$ 1,750,000,000
Fixed coverage charge ratio, minimum				1	1
Fixed Charge Coverage Ratio Maximum				1	1
Debt Instrument, Term		5 years
Percentage of total debt				10%	10%
Credit agreement, upper range of outstanding debt				$ 140,000,000
USSK Credit Agreement | Revolving Credit Facility
Debt Instrument [Line Items]
Maximum borrowing capacity under credit facility						$ 156,000,000	€ 150	€ 300
USSK Credit Agreement | Covenant Requirement | Revolving Credit Facility
Debt Instrument [Line Items]
Fixed coverage charge ratio, minimum				1	1
Fixed Charge Coverage Ratio Maximum				3.50	3.50
USSK €20 Million Unsecured Credit Facility | Revolving Credit Facility
Debt Instrument [Line Items]
Maximum borrowing capacity under credit facility | €					€ 20
USSK €30 Million Unsecured Credit Facility | Revolving Credit Facility
Debt Instrument [Line Items]
Maximum borrowing capacity under credit facility				$ 31,000,000	€ 30
Available borrowing capacity				15,000,000
Customs and other guarantees outstanding				$ 16,000,000

Pensions and Other Benefits - D

Pensions and Other Benefits - Details Relating to Pension Benefits and Other Benefits (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2024	Dec. 31, 2023	Dec. 31, 2022
Pension Benefits
Change in benefit obligations [Roll Forward]
Benefit obligations at January 1	$ 4,071	$ 4,186
Service cost	29	33	$ 45
Interest cost	212	220	157
Actuarial losses (gains)	(118)	24
Exchange rate gain	(1)	(1)
Settlements, curtailments and termination benefits	0	12
Benefits paid	(411)	(403)
Benefit obligations at December 31	3,782	4,071	4,186
Change in plan assets
Fair value of plan at January 1	4,174	4,170
Actual return on plan assets	148	406
Asset reversion	0	0
Benefits paid from plan assets	(410)	(402)
Fair value of plan assets at December 31	3,912	4,174	4,170
Funded status of plans at December 31	130	103
Other Benefits
Change in benefit obligations [Roll Forward]
Benefit obligations at January 1	1,119	1,236
Service cost	4	6	9
Interest cost	60	67	49
Actuarial losses (gains)	(18)	(77)
Exchange rate gain	0	0
Settlements, curtailments and termination benefits	0	0
Benefits paid	(103)	(113)
Benefit obligations at December 31	1,062	1,119	1,236
Change in plan assets
Fair value of plan at January 1	1,172	1,151
Actual return on plan assets	18	98
Asset reversion	(10)	(2)
Benefits paid from plan assets	(71)	(75)
Fair value of plan assets at December 31	1,109	1,172	$ 1,151
Funded status of plans at December 31	$ 47	$ 53

Pensions and Other Benefits - A

Pensions and Other Benefits - Amounts Recognized in Accumulated Other Comprehensive Loss (Details) $ in Millions	12 Months Ended
	Dec. 31, 2024 USD ($)
Prior Service Cost | Pension Benefits
Accumulated Other Comprehensive Income [Roll Forward]
Defined Benefit Plan costs in Accumulated Other Comprehensive, beginning balance	$ 113
Amortization	(17)
Activity	0
Defined Benefit Plan costs in Accumulated Other Comprehensive, ending balance	96
Prior Service Cost | Other Benefits
Accumulated Other Comprehensive Income [Roll Forward]
Defined Benefit Plan costs in Accumulated Other Comprehensive, beginning balance	(18)
Amortization	27
Activity	0
Defined Benefit Plan costs in Accumulated Other Comprehensive, ending balance	9
Actuarial (gains) losses | Pension Benefits
Accumulated Other Comprehensive Income [Roll Forward]
Defined Benefit Plan costs in Accumulated Other Comprehensive, beginning balance	1,409
Amortization	(43)
Activity	31
Defined Benefit Plan costs in Accumulated Other Comprehensive, ending balance	1,397
Actuarial (gains) losses | Other Benefits
Accumulated Other Comprehensive Income [Roll Forward]
Defined Benefit Plan costs in Accumulated Other Comprehensive, beginning balance	(664)
Amortization	65
Activity	38
Defined Benefit Plan costs in Accumulated Other Comprehensive, ending balance	$ (561)

Pensions and Other Benefits - P

Pensions and Other Benefits - Pension and Other Benefits Recognized in Balance Sheet (Details) - USD ($) $ in Millions	Dec. 31, 2024	Dec. 31, 2023
Pension and Other Postretirement Benefits Disclosure [Line Items]
Accumulated other comprehensive loss effects associated with accounting for pensions and other benefits in accordance with ASC Topic 715	$ 626	$ 602
Pension Benefits
Pension and Other Postretirement Benefits Disclosure [Line Items]
Noncurrent assets	154	131
Current liabilities	(2)
Current liabilities		(2)
Noncurrent liabilities	(22)	(26)
Accumulated other comprehensive loss (a)	1,493	1,522
Net amount recognized	1,623	1,625
Other Benefits
Pension and Other Postretirement Benefits Disclosure [Line Items]
Noncurrent assets	51	57
Current liabilities	(1)	(1)
Noncurrent liabilities	(3)	(3)
Accumulated other comprehensive loss (a)	(552)	(682)
Net amount recognized	$ (505)	$ (629)

Pensions and Other Benefits - I

Pensions and Other Benefits - Information for Pension Plans with Accumulated Benefit Obligation in Excess of Plan Assets (Details) - USD ($) $ in Millions	Dec. 31, 2024	Dec. 31, 2023
Information for pension plans with an accumulated benefit obligation in excess of plan assets:
Aggregate accumulated benefit obligations (ABO)	$ (18)	$ (21)
Aggregate projected benefit obligations (PBO)	(24)	(28)
Aggregate fair value of plan assets	$ 0	$ 0

Pensions and Other Benefits -_2

Pensions and Other Benefits - Details of Net Periodic Benefit Costs Related to Pension and Other Benefits (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2024	Dec. 31, 2023	Dec. 31, 2022
Components of net periodic benefit cost:
Net periodic benefit cost (credits)	$ (132)	$ (154)	$ (246)
Pension Benefits
Components of net periodic benefit cost:
Service cost	29	33	45
Interest cost	212	220	157
Expected return on plan assets	(298)	(328)	(357)
Amortization - prior service costs (credits)	17	17	2
Amortization - actuarial losses	43	13	73
Net periodic benefit cost (credits), excluding below	3	(45)	(80)
Multiemployer plans (a)	79	83	74
Settlement, termination and curtailment losses	0	13	12
Net periodic benefit cost (credits)	82	51	6
Other Benefits
Components of net periodic benefit cost:
Service cost	4	6	9
Interest cost	60	67	49
Expected return on plan assets	(74)	(61)	(91)
Amortization - prior service costs (credits)	(27)	(23)	(24)
Amortization - actuarial losses	(65)	(72)	(53)
Net periodic benefit cost (credits), excluding below	(102)	(83)	(110)
Multiemployer plans (a)	0	0	0
Settlement, termination and curtailment losses	0	0	2
Net periodic benefit cost (credits)	$ (102)	$ (83)	$ (108)

Pensions and Other Benefits -_3

Pensions and Other Benefits - Assumptions used to Determine Benefit Obligation and Net Periodic Benefit Cost (Details)	12 Months Ended
	Dec. 31, 2024	Dec. 31, 2023	Dec. 31, 2022
Pension Benefits
Actuarial assumptions used to determine benefit obligations at December 31:
Discount rate	5.90%	5.49%
Increase in compensation rate	3.15%	3.15%
Actuarial assumptions used to determine net periodic benefit cost for the year ended December 31:
Discount rate	5.49%	5.55%	3.01%
Expected annual return on plan assets	6.90%	6.90%	6.82%
Increase in compensation rate	3.15%	3.15%	2.60%
Other Benefits
Actuarial assumptions used to determine benefit obligations at December 31:
Discount rate	5.90%	5.58%
Actuarial assumptions used to determine net periodic benefit cost for the year ended December 31:
Discount rate	5.58%	5.66%	3.11%
Expected annual return on plan assets	6%	4.50%	4.50%

Pensions and Other Benefits -_4

Pensions and Other Benefits - Assumed Health Care Cost Trend Rates (Details)	Dec. 31, 2024	Dec. 31, 2023
Assumed health care cost trend rates
Health care cost trend rate assumed for next year	5.80%	5.90%
Rate to which the cost trend rate is assumed to decline (the ultimate trend rate)	4.50%	4.50%

Pensions and Other Benefits -_5

Pensions and Other Benefits - Pension Plan and Other Plan Assets Carried at Fair Value (Details) - USD ($) $ in Millions	Dec. 31, 2024	Dec. 31, 2023	Dec. 31, 2022
Pension Benefits
Defined Benefit Plan Disclosure [Line Items]
Assets at fair value	$ 3,912	$ 4,174	$ 4,170
Pension Benefits | Level 1
Defined Benefit Plan Disclosure [Line Items]
Assets at fair value	838	885
Pension Benefits | Level 2
Defined Benefit Plan Disclosure [Line Items]
Assets at fair value	1,110	1,050
Pension Benefits | Level 3
Defined Benefit Plan Disclosure [Line Items]
Assets at fair value	0	0
Pension Benefits | Measured at NAV
Defined Benefit Plan Disclosure [Line Items]
Assets at fair value	1,964	2,239
Pension Benefits | Equity
Defined Benefit Plan Disclosure [Line Items]
Assets at fair value	752	772
Pension Benefits | Equity | Level 1
Defined Benefit Plan Disclosure [Line Items]
Assets at fair value	752	765
Pension Benefits | Equity | Level 2
Defined Benefit Plan Disclosure [Line Items]
Assets at fair value	0	7
Pension Benefits | Equity | Level 3
Defined Benefit Plan Disclosure [Line Items]
Assets at fair value	0	0
Pension Benefits | Equity | Measured at NAV
Defined Benefit Plan Disclosure [Line Items]
Assets at fair value	0	0
Pension Benefits | U. S. companies
Defined Benefit Plan Disclosure [Line Items]
Assets at fair value	295	332
Pension Benefits | U. S. companies | Level 1
Defined Benefit Plan Disclosure [Line Items]
Assets at fair value	295	332
Pension Benefits | U. S. companies | Level 2
Defined Benefit Plan Disclosure [Line Items]
Assets at fair value	0	0
Pension Benefits | U. S. companies | Level 3
Defined Benefit Plan Disclosure [Line Items]
Assets at fair value	0	0
Pension Benefits | U. S. companies | Measured at NAV
Defined Benefit Plan Disclosure [Line Items]
Assets at fair value	0	0
Pension Benefits | International companies
Defined Benefit Plan Disclosure [Line Items]
Assets at fair value	419	433
Pension Benefits | International companies | Level 1
Defined Benefit Plan Disclosure [Line Items]
Assets at fair value	419	433
Pension Benefits | International companies | Level 2
Defined Benefit Plan Disclosure [Line Items]
Assets at fair value	0	0
Pension Benefits | International companies | Level 3
Defined Benefit Plan Disclosure [Line Items]
Assets at fair value	0	0
Pension Benefits | International companies | Measured at NAV
Defined Benefit Plan Disclosure [Line Items]
Assets at fair value	0	0
Pension Benefits | Derivative financial instruments
Defined Benefit Plan Disclosure [Line Items]
Assets at fair value	38	7
Pension Benefits | Derivative financial instruments | Level 1
Defined Benefit Plan Disclosure [Line Items]
Assets at fair value	38	0
Pension Benefits | Derivative financial instruments | Level 2
Defined Benefit Plan Disclosure [Line Items]
Assets at fair value	0	7
Pension Benefits | Derivative financial instruments | Level 3
Defined Benefit Plan Disclosure [Line Items]
Assets at fair value	0	0
Pension Benefits | Derivative financial instruments | Measured at NAV
Defined Benefit Plan Disclosure [Line Items]
Assets at fair value	0	0
Pension Benefits | Fixed Income
Defined Benefit Plan Disclosure [Line Items]
Assets at fair value	1,076	1,038
Pension Benefits | Fixed Income | Level 1
Defined Benefit Plan Disclosure [Line Items]
Assets at fair value	2	0
Pension Benefits | Fixed Income | Level 2
Defined Benefit Plan Disclosure [Line Items]
Assets at fair value	1,074	1,038
Pension Benefits | Fixed Income | Level 3
Defined Benefit Plan Disclosure [Line Items]
Assets at fair value	0	0
Pension Benefits | Fixed Income | Measured at NAV
Defined Benefit Plan Disclosure [Line Items]
Assets at fair value	0	0
Pension Benefits | Corporate Bonds - U.S.
Defined Benefit Plan Disclosure [Line Items]
Assets at fair value	706	654
Pension Benefits | Corporate Bonds - U.S. | Level 1
Defined Benefit Plan Disclosure [Line Items]
Assets at fair value	0	0
Pension Benefits | Corporate Bonds - U.S. | Level 2
Defined Benefit Plan Disclosure [Line Items]
Assets at fair value	706	654
Pension Benefits | Corporate Bonds - U.S. | Level 3
Defined Benefit Plan Disclosure [Line Items]
Assets at fair value	0	0
Pension Benefits | Corporate Bonds - U.S. | Measured at NAV
Defined Benefit Plan Disclosure [Line Items]
Assets at fair value	0	0
Pension Benefits | Corporate Bonds - Non-U.S.
Defined Benefit Plan Disclosure [Line Items]
Assets at fair value	116	129
Pension Benefits | Corporate Bonds - Non-U.S. | Level 1
Defined Benefit Plan Disclosure [Line Items]
Assets at fair value	0	0
Pension Benefits | Corporate Bonds - Non-U.S. | Level 2
Defined Benefit Plan Disclosure [Line Items]
Assets at fair value	116	129
Pension Benefits | Corporate Bonds - Non-U.S. | Level 3
Defined Benefit Plan Disclosure [Line Items]
Assets at fair value	0	0
Pension Benefits | Corporate Bonds - Non-U.S. | Measured at NAV
Defined Benefit Plan Disclosure [Line Items]
Assets at fair value	0	0
Pension Benefits | U.S. government and agencies
Defined Benefit Plan Disclosure [Line Items]
Assets at fair value	178	197
Pension Benefits | U.S. government and agencies | Level 1
Defined Benefit Plan Disclosure [Line Items]
Assets at fair value	0	0
Pension Benefits | U.S. government and agencies | Level 2
Defined Benefit Plan Disclosure [Line Items]
Assets at fair value	178	197
Pension Benefits | U.S. government and agencies | Level 3
Defined Benefit Plan Disclosure [Line Items]
Assets at fair value	0	0
Pension Benefits | U.S. government and agencies | Measured at NAV
Defined Benefit Plan Disclosure [Line Items]
Assets at fair value	0	0
Pension Benefits | Non-U.S. government
Defined Benefit Plan Disclosure [Line Items]
Assets at fair value	66	43
Pension Benefits | Non-U.S. government | Level 1
Defined Benefit Plan Disclosure [Line Items]
Assets at fair value	0	0
Pension Benefits | Non-U.S. government | Level 2
Defined Benefit Plan Disclosure [Line Items]
Assets at fair value	66	43
Pension Benefits | Non-U.S. government | Level 3
Defined Benefit Plan Disclosure [Line Items]
Assets at fair value	0	0
Pension Benefits | Non-U.S. government | Measured at NAV
Defined Benefit Plan Disclosure [Line Items]
Assets at fair value	0	0
Pension Benefits | Mortgage and asset-backed securities
Defined Benefit Plan Disclosure [Line Items]
Assets at fair value	6	9
Pension Benefits | Mortgage and asset-backed securities | Level 1
Defined Benefit Plan Disclosure [Line Items]
Assets at fair value	0	0
Pension Benefits | Mortgage and asset-backed securities | Level 2
Defined Benefit Plan Disclosure [Line Items]
Assets at fair value	6	9
Pension Benefits | Mortgage and asset-backed securities | Level 3
Defined Benefit Plan Disclosure [Line Items]
Assets at fair value	0	0
Pension Benefits | Mortgage and asset-backed securities | Measured at NAV
Defined Benefit Plan Disclosure [Line Items]
Assets at fair value	0	0
Pension Benefits | Derivative financial instruments
Defined Benefit Plan Disclosure [Line Items]
Assets at fair value	4	6
Pension Benefits | Derivative financial instruments | Level 1
Defined Benefit Plan Disclosure [Line Items]
Assets at fair value	2	0
Pension Benefits | Derivative financial instruments | Level 2
Defined Benefit Plan Disclosure [Line Items]
Assets at fair value	2	6
Pension Benefits | Derivative financial instruments | Level 3
Defined Benefit Plan Disclosure [Line Items]
Assets at fair value	0	0
Pension Benefits | Derivative financial instruments | Measured at NAV
Defined Benefit Plan Disclosure [Line Items]
Assets at fair value	0	0
Pension Benefits | Alternatives
Defined Benefit Plan Disclosure [Line Items]
Assets at fair value	810	740
Pension Benefits | Alternatives | Level 1
Defined Benefit Plan Disclosure [Line Items]
Assets at fair value	0	0
Pension Benefits | Alternatives | Level 2
Defined Benefit Plan Disclosure [Line Items]
Assets at fair value	0	0
Pension Benefits | Alternatives | Level 3
Defined Benefit Plan Disclosure [Line Items]
Assets at fair value	0	0
Pension Benefits | Alternatives | Measured at NAV
Defined Benefit Plan Disclosure [Line Items]
Assets at fair value	810	740
Pension Benefits | Timberlands
Defined Benefit Plan Disclosure [Line Items]
Assets at fair value	1	21
Pension Benefits | Timberlands | Level 1
Defined Benefit Plan Disclosure [Line Items]
Assets at fair value	0	0
Pension Benefits | Timberlands | Level 2
Defined Benefit Plan Disclosure [Line Items]
Assets at fair value	0	0
Pension Benefits | Timberlands | Level 3
Defined Benefit Plan Disclosure [Line Items]
Assets at fair value	0	0
Pension Benefits | Timberlands | Measured at NAV
Defined Benefit Plan Disclosure [Line Items]
Assets at fair value	1	21
Pension Benefits | Mineral Interests and other alternatives
Defined Benefit Plan Disclosure [Line Items]
Assets at fair value	348	239
Pension Benefits | Mineral Interests and other alternatives | Level 1
Defined Benefit Plan Disclosure [Line Items]
Assets at fair value	0	0
Pension Benefits | Mineral Interests and other alternatives | Level 2
Defined Benefit Plan Disclosure [Line Items]
Assets at fair value	0	0
Pension Benefits | Mineral Interests and other alternatives | Level 3
Defined Benefit Plan Disclosure [Line Items]
Assets at fair value	0	0
Pension Benefits | Mineral Interests and other alternatives | Measured at NAV
Defined Benefit Plan Disclosure [Line Items]
Assets at fair value	348	239
Pension Benefits | Private equity
Defined Benefit Plan Disclosure [Line Items]
Assets at fair value	210	235
Pension Benefits | Private equity | Level 1
Defined Benefit Plan Disclosure [Line Items]
Assets at fair value	0	0
Pension Benefits | Private equity | Level 2
Defined Benefit Plan Disclosure [Line Items]
Assets at fair value	0	0
Pension Benefits | Private equity | Level 3
Defined Benefit Plan Disclosure [Line Items]
Assets at fair value		0
Pension Benefits | Private equity | Measured at NAV
Defined Benefit Plan Disclosure [Line Items]
Assets at fair value	210	235
Pension Benefits | Real estate
Defined Benefit Plan Disclosure [Line Items]
Assets at fair value	251	245
Pension Benefits | Real estate | Level 1
Defined Benefit Plan Disclosure [Line Items]
Assets at fair value	0	0
Pension Benefits | Real estate | Level 2
Defined Benefit Plan Disclosure [Line Items]
Assets at fair value	0	0
Pension Benefits | Real estate | Level 3
Defined Benefit Plan Disclosure [Line Items]
Assets at fair value	0	0
Pension Benefits | Real estate | Measured at NAV
Defined Benefit Plan Disclosure [Line Items]
Assets at fair value	251	245
Pension Benefits | Commingled Funds
Defined Benefit Plan Disclosure [Line Items]
Assets at fair value	1,154	1,499
Pension Benefits | Commingled Funds | Level 1
Defined Benefit Plan Disclosure [Line Items]
Assets at fair value	0	0
Pension Benefits | Commingled Funds | Level 2
Defined Benefit Plan Disclosure [Line Items]
Assets at fair value	0	0
Pension Benefits | Commingled Funds | Level 3
Defined Benefit Plan Disclosure [Line Items]
Assets at fair value	0	0
Pension Benefits | Commingled Funds | Measured at NAV
Defined Benefit Plan Disclosure [Line Items]
Assets at fair value	1,154	1,499
Pension Benefits | Short-Term Investments
Defined Benefit Plan Disclosure [Line Items]
Assets at fair value	91	111
Pension Benefits | Short-Term Investments | Level 1
Defined Benefit Plan Disclosure [Line Items]
Assets at fair value	55	106
Pension Benefits | Short-Term Investments | Level 2
Defined Benefit Plan Disclosure [Line Items]
Assets at fair value	36	5
Pension Benefits | Short-Term Investments | Level 3
Defined Benefit Plan Disclosure [Line Items]
Assets at fair value	0	0
Pension Benefits | Short-Term Investments | Measured at NAV
Defined Benefit Plan Disclosure [Line Items]
Assets at fair value	0	0
Pension Benefits | Other
Defined Benefit Plan Disclosure [Line Items]
Assets at fair value	29	14
Pension Benefits | Other | Level 1
Defined Benefit Plan Disclosure [Line Items]
Assets at fair value	29	14
Pension Benefits | Other | Level 2
Defined Benefit Plan Disclosure [Line Items]
Assets at fair value	0	0
Pension Benefits | Other | Level 3
Defined Benefit Plan Disclosure [Line Items]
Assets at fair value	0	0
Pension Benefits | Other | Measured at NAV
Defined Benefit Plan Disclosure [Line Items]
Assets at fair value	0	0
Other Benefits
Defined Benefit Plan Disclosure [Line Items]
Assets at fair value	1,109	1,172	$ 1,151
Other Benefits | Level 1
Defined Benefit Plan Disclosure [Line Items]
Assets at fair value	125	139
Other Benefits | Level 2
Defined Benefit Plan Disclosure [Line Items]
Assets at fair value	638	715
Other Benefits | Level 3
Defined Benefit Plan Disclosure [Line Items]
Assets at fair value	29	0
Other Benefits | Measured at NAV
Defined Benefit Plan Disclosure [Line Items]
Assets at fair value	317	318
Other Benefits | Equity
Defined Benefit Plan Disclosure [Line Items]
Assets at fair value	88	96
Other Benefits | Equity | Level 1
Defined Benefit Plan Disclosure [Line Items]
Assets at fair value	88	96
Other Benefits | Equity | Level 2
Defined Benefit Plan Disclosure [Line Items]
Assets at fair value	0	0
Other Benefits | Equity | Level 3
Defined Benefit Plan Disclosure [Line Items]
Assets at fair value	0	0
Other Benefits | Equity | Measured at NAV
Defined Benefit Plan Disclosure [Line Items]
Assets at fair value	0	0
Other Benefits | U. S. companies
Defined Benefit Plan Disclosure [Line Items]
Assets at fair value	64	65
Other Benefits | U. S. companies | Level 1
Defined Benefit Plan Disclosure [Line Items]
Assets at fair value	64	65
Other Benefits | U. S. companies | Level 2
Defined Benefit Plan Disclosure [Line Items]
Assets at fair value	0	0
Other Benefits | U. S. companies | Level 3
Defined Benefit Plan Disclosure [Line Items]
Assets at fair value	0	0
Other Benefits | U. S. companies | Measured at NAV
Defined Benefit Plan Disclosure [Line Items]
Assets at fair value	0	0
Other Benefits | International companies
Defined Benefit Plan Disclosure [Line Items]
Assets at fair value	24	31
Other Benefits | International companies | Level 1
Defined Benefit Plan Disclosure [Line Items]
Assets at fair value	24	31
Other Benefits | International companies | Level 2
Defined Benefit Plan Disclosure [Line Items]
Assets at fair value	0	0
Other Benefits | International companies | Level 3
Defined Benefit Plan Disclosure [Line Items]
Assets at fair value	0	0
Other Benefits | International companies | Measured at NAV
Defined Benefit Plan Disclosure [Line Items]
Assets at fair value	0	0
Other Benefits | Fixed Income
Defined Benefit Plan Disclosure [Line Items]
Assets at fair value	628	714
Other Benefits | Fixed Income | Level 1
Defined Benefit Plan Disclosure [Line Items]
Assets at fair value	0	0
Other Benefits | Fixed Income | Level 2
Defined Benefit Plan Disclosure [Line Items]
Assets at fair value	628	714
Other Benefits | Fixed Income | Level 3
Defined Benefit Plan Disclosure [Line Items]
Assets at fair value	0	0
Other Benefits | Fixed Income | Measured at NAV
Defined Benefit Plan Disclosure [Line Items]
Assets at fair value	0	0
Other Benefits | Corporate Bonds - U.S.
Defined Benefit Plan Disclosure [Line Items]
Assets at fair value	435	476
Other Benefits | Corporate Bonds - U.S. | Level 1
Defined Benefit Plan Disclosure [Line Items]
Assets at fair value	0	0
Other Benefits | Corporate Bonds - U.S. | Level 2
Defined Benefit Plan Disclosure [Line Items]
Assets at fair value	435	476
Other Benefits | Corporate Bonds - U.S. | Level 3
Defined Benefit Plan Disclosure [Line Items]
Assets at fair value	0	0
Other Benefits | Corporate Bonds - U.S. | Measured at NAV
Defined Benefit Plan Disclosure [Line Items]
Assets at fair value	0	0
Other Benefits | Corporate Bonds - Non-U.S.
Defined Benefit Plan Disclosure [Line Items]
Assets at fair value	78	108
Other Benefits | Corporate Bonds - Non-U.S. | Level 1
Defined Benefit Plan Disclosure [Line Items]
Assets at fair value	0	0
Other Benefits | Corporate Bonds - Non-U.S. | Level 2
Defined Benefit Plan Disclosure [Line Items]
Assets at fair value	78	108
Other Benefits | Corporate Bonds - Non-U.S. | Level 3
Defined Benefit Plan Disclosure [Line Items]
Assets at fair value	0	0
Other Benefits | Corporate Bonds - Non-U.S. | Measured at NAV
Defined Benefit Plan Disclosure [Line Items]
Assets at fair value	0	0
Other Benefits | U.S. government and agencies
Defined Benefit Plan Disclosure [Line Items]
Assets at fair value	89	105
Other Benefits | U.S. government and agencies | Level 1
Defined Benefit Plan Disclosure [Line Items]
Assets at fair value	0	0
Other Benefits | U.S. government and agencies | Level 2
Defined Benefit Plan Disclosure [Line Items]
Assets at fair value	89	105
Other Benefits | U.S. government and agencies | Level 3
Defined Benefit Plan Disclosure [Line Items]
Assets at fair value	0	0
Other Benefits | U.S. government and agencies | Measured at NAV
Defined Benefit Plan Disclosure [Line Items]
Assets at fair value	0	0
Other Benefits | Non-U.S. government
Defined Benefit Plan Disclosure [Line Items]
Assets at fair value	15	14
Other Benefits | Non-U.S. government | Level 1
Defined Benefit Plan Disclosure [Line Items]
Assets at fair value	0	0
Other Benefits | Non-U.S. government | Level 2
Defined Benefit Plan Disclosure [Line Items]
Assets at fair value	15	14
Other Benefits | Non-U.S. government | Level 3
Defined Benefit Plan Disclosure [Line Items]
Assets at fair value	0	0
Other Benefits | Non-U.S. government | Measured at NAV
Defined Benefit Plan Disclosure [Line Items]
Assets at fair value	0	0
Other Benefits | Mortgage and asset-backed securities
Defined Benefit Plan Disclosure [Line Items]
Assets at fair value	11	11
Other Benefits | Mortgage and asset-backed securities | Level 1
Defined Benefit Plan Disclosure [Line Items]
Assets at fair value	0	0
Other Benefits | Mortgage and asset-backed securities | Level 2
Defined Benefit Plan Disclosure [Line Items]
Assets at fair value	11	11
Other Benefits | Mortgage and asset-backed securities | Level 3
Defined Benefit Plan Disclosure [Line Items]
Assets at fair value	0	0
Other Benefits | Mortgage and asset-backed securities | Measured at NAV
Defined Benefit Plan Disclosure [Line Items]
Assets at fair value	0	0
Other Benefits | Alternatives
Defined Benefit Plan Disclosure [Line Items]
Assets at fair value	169	128
Other Benefits | Alternatives | Level 1
Defined Benefit Plan Disclosure [Line Items]
Assets at fair value	0	0
Other Benefits | Alternatives | Level 2
Defined Benefit Plan Disclosure [Line Items]
Assets at fair value	0	0
Other Benefits | Alternatives | Level 3
Defined Benefit Plan Disclosure [Line Items]
Assets at fair value	29	0
Other Benefits | Alternatives | Measured at NAV
Defined Benefit Plan Disclosure [Line Items]
Assets at fair value	140	128
Other Benefits | Timberlands
Defined Benefit Plan Disclosure [Line Items]
Assets at fair value	0	3
Other Benefits | Timberlands | Level 1
Defined Benefit Plan Disclosure [Line Items]
Assets at fair value	0	0
Other Benefits | Timberlands | Level 2
Defined Benefit Plan Disclosure [Line Items]
Assets at fair value	0	0
Other Benefits | Timberlands | Level 3
Defined Benefit Plan Disclosure [Line Items]
Assets at fair value	0	0
Other Benefits | Timberlands | Measured at NAV
Defined Benefit Plan Disclosure [Line Items]
Assets at fair value	0	3
Other Benefits | Other alternatives
Defined Benefit Plan Disclosure [Line Items]
Assets at fair value	99	41
Other Benefits | Other alternatives | Level 1
Defined Benefit Plan Disclosure [Line Items]
Assets at fair value	0	0
Other Benefits | Other alternatives | Level 2
Defined Benefit Plan Disclosure [Line Items]
Assets at fair value	0	0
Other Benefits | Other alternatives | Level 3
Defined Benefit Plan Disclosure [Line Items]
Assets at fair value	29	0
Other Benefits | Other alternatives | Measured at NAV
Defined Benefit Plan Disclosure [Line Items]
Assets at fair value	70	41
Other Benefits | Private equity
Defined Benefit Plan Disclosure [Line Items]
Assets at fair value	50	54
Other Benefits | Private equity | Level 1
Defined Benefit Plan Disclosure [Line Items]
Assets at fair value	0	0
Other Benefits | Private equity | Level 2
Defined Benefit Plan Disclosure [Line Items]
Assets at fair value	0	0
Other Benefits | Private equity | Level 3
Defined Benefit Plan Disclosure [Line Items]
Assets at fair value	0	0
Other Benefits | Private equity | Measured at NAV
Defined Benefit Plan Disclosure [Line Items]
Assets at fair value	50	54
Other Benefits | Real estate
Defined Benefit Plan Disclosure [Line Items]
Assets at fair value	20	30
Other Benefits | Real estate | Level 1
Defined Benefit Plan Disclosure [Line Items]
Assets at fair value	0	0
Other Benefits | Real estate | Level 2
Defined Benefit Plan Disclosure [Line Items]
Assets at fair value	0	0
Other Benefits | Real estate | Level 3
Defined Benefit Plan Disclosure [Line Items]
Assets at fair value	0	0
Other Benefits | Real estate | Measured at NAV
Defined Benefit Plan Disclosure [Line Items]
Assets at fair value	20	30
Other Benefits | Commingled Funds
Defined Benefit Plan Disclosure [Line Items]
Assets at fair value	177	190
Other Benefits | Commingled Funds | Level 1
Defined Benefit Plan Disclosure [Line Items]
Assets at fair value	0	0
Other Benefits | Commingled Funds | Level 2
Defined Benefit Plan Disclosure [Line Items]
Assets at fair value	0	0
Other Benefits | Commingled Funds | Level 3
Defined Benefit Plan Disclosure [Line Items]
Assets at fair value	0	0
Other Benefits | Commingled Funds | Measured at NAV
Defined Benefit Plan Disclosure [Line Items]
Assets at fair value	177	190
Other Benefits | Short-Term Investments
Defined Benefit Plan Disclosure [Line Items]
Assets at fair value	29	14
Other Benefits | Short-Term Investments | Level 1
Defined Benefit Plan Disclosure [Line Items]
Assets at fair value	19	13
Other Benefits | Short-Term Investments | Level 2
Defined Benefit Plan Disclosure [Line Items]
Assets at fair value	10	1
Other Benefits | Short-Term Investments | Level 3
Defined Benefit Plan Disclosure [Line Items]
Assets at fair value	0	0
Other Benefits | Short-Term Investments | Measured at NAV
Defined Benefit Plan Disclosure [Line Items]
Assets at fair value	0	0
Other Benefits | Other
Defined Benefit Plan Disclosure [Line Items]
Assets at fair value	18	30
Other Benefits | Other | Level 1
Defined Benefit Plan Disclosure [Line Items]
Assets at fair value	18	30
Other Benefits | Other | Level 2
Defined Benefit Plan Disclosure [Line Items]
Assets at fair value	0	0
Other Benefits | Other | Level 3
Defined Benefit Plan Disclosure [Line Items]
Assets at fair value	0	0
Other Benefits | Other | Measured at NAV
Defined Benefit Plan Disclosure [Line Items]
Assets at fair value	$ 0	$ 0

Pensions and Other Benefits - C

Pensions and Other Benefits - Changes in Fair Value of Pension Plan and Other Benefit Plan Level 3 Assets (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2024	Dec. 31, 2023
Pension Benefits
Pension Plan Assets [Roll Forward]
Balance at beginning of period	$ 0	$ 89
Transfers in and/or out of Level 3	0	(89)
Actual return on plan assets:
Realized gain	0	0
Net unrealized gain	0	0
Purchases, sales, issuances and settlements:
Purchases	0	0
Sales	0	0
Balance at end of period	0	0
Other Benefits
Pension Plan Assets [Roll Forward]
Balance at beginning of period	0	47
Transfers in and/or out of Level 3	0	(47)
Actual return on plan assets:
Realized gain	0	0
Net unrealized gain	0	0
Purchases, sales, issuances and settlements:
Purchases	29	0
Sales	0	0
Balance at end of period	$ 29	$ 0

Pensions and Other Benefits - M

Pensions and Other Benefits - Multiemployer Pension Plans (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2024	Dec. 31, 2023	Dec. 31, 2022
Defined Benefit Plan Disclosure [Line Items]
Employer Identification Number/ Pension Plan Number	23-6648508/499
Pension Protection Act Zone Status	Green	Green
FIP/RP Status Pending/Implemented	No
U.S. Steel Contributions	$ 83	$ 82	$ 74
Surcharge Imposed	No	No
Expiration Date of Collective Bargaining Agreement	Sep. 01, 2026
Steelworkers Pension Trust | Green Zone | Minimum
Defined Benefit Plan Disclosure [Line Items]
Funded percentage under the Pension Protection Act	80%
Steelworkers Pension Trust | Yellow Zone | Maximum
Defined Benefit Plan Disclosure [Line Items]
Funded percentage under the Pension Protection Act	80%
Steelworkers Pension Trust | Red Zone | Maximum
Defined Benefit Plan Disclosure [Line Items]
Funded percentage under the Pension Protection Act	65%

Pensions and Other Benefits - B

Pensions and Other Benefits - Benefit Payments Expected to be Paid from Defined Benefit Plans (Details) $ in Millions	Dec. 31, 2024 USD ($)
Pension Benefits
Schedule of Pension and Other Postretirement Benefits Expected Benefit Payments [Line Items]
2025	$ 1,043
2026	1,043
2027	1,154
2028	1,182
2029	1,451
Years 2030 - 2034	9,904
Other Benefits
Schedule of Pension and Other Postretirement Benefits Expected Benefit Payments [Line Items]
2025	102
2026	109
2027	111
2028	114
2029	117
Years 2030 - 2034	$ 437

Pensions and Other Benefits -_6

Pensions and Other Benefits - Additional Information (Details)								3 Months Ended	12 Months Ended
	Jan. 01, 2023 USD ($) $ / shares	Dec. 31, 2022 USD ($) $ / shares	Oct. 26, 2022 USD ($) Employee	Jan. 01, 2021 USD ($)	Jan. 01, 2020 USD ($)	Jan. 01, 2019 USD ($)	Jan. 01, 2016 USD ($)	Dec. 31, 2022 USD ($) $ / shares	Dec. 31, 2025 USD ($)	Dec. 31, 2024 USD ($)	Dec. 31, 2023 USD ($)	Dec. 31, 2022 USD ($) $ / shares	Dec. 31, 2008	Nov. 08, 2021 USD ($) Employee
Defined Benefit Plan Disclosure [Line Items]
Portion of employees included In multiemployer plan										85%
Portion of represented employees covered by SPT										80%
Discount rate used for calculating benefit obligation										5.76%	5.66%
Defined benefit plans, accumulated benefit obligation										$ 3,679,000,000	$ 3,956,000,000
Portion of costs for retiree health benefits limited to a per capital dollar maximum										85%
Net periodic benefit cost, other postretirement benefit plans										$ 9,000,000	$ 24,000,000
Forecast
Defined Benefit Plan Disclosure [Line Items]
Future projected benefit cost, other postretirement benefit plans									$ 15,000,000
Pension Benefits
Defined Benefit Plan Disclosure [Line Items]
Annual wage increase (as a percent)		5%						5%				5%
Discount rate used for calculating benefit obligation		5.55%						5.55%		5.90%	5.49%	5.55%
Expected annual return on plan assets										6.90%	6.90%	6.82%
Pension Benefits | United States Steel Pension Plan
Defined Benefit Plan Disclosure [Line Items]
Target allocation for plan assets										68%
Pension Benefits | Banner Life Insurance Company, William Penn Life Insurance Company of New York, and State Street Global Advisors Trust Company
Defined Benefit Plan Disclosure [Line Items]
Benefit liability														$ 284,000,000
Number of retirees and beneficiaries | Employee														17,800
Pension Benefits | Pacific Life Insurance Company
Defined Benefit Plan Disclosure [Line Items]
Benefit liability			$ 115,000,000
Number of retirees and beneficiaries | Employee			850
Pension settlement charge recognized			$ 3,000,000
Pension Benefits | Forecast
Defined Benefit Plan Disclosure [Line Items]
Defined benefit plans, expected net periodic benefit cost									$ 139,000,000
Pension Benefits | Forecast | United States Steel Pension Plan
Defined Benefit Plan Disclosure [Line Items]
Expected annual return on plan assets									6.90%
Steelworkers Pension Trust
Defined Benefit Plan Disclosure [Line Items]
Defined Contribution Plan, Employer Matching Contribution, Maximum Contribution Per Hour | $ / shares	$ 4	$ 3.50						$ 3.50				$ 3.50
Defined contribution plan expense								$ 67,000,000
Employer contribution amount for each employee hour worked	$ 4	$ 3.50								$ 4
Total amortization period of losses										29 years			15 years
Steelworkers Pension Trust | Forecast
Defined Benefit Plan Disclosure [Line Items]
Defined benefit plans, expected net periodic benefit cost									$ 79,000,000
Other Benefits
Defined Benefit Plan Disclosure [Line Items]
Surplus Amount										$ 595,000,000
Surplus Amount, Percentage										135%
Surplus, Withdrawal Amount										$ 75,000,000
Discount rate used for calculating benefit obligation										5.90%	5.58%
Target allocation for plan assets										78%
Expected annual return on plan assets										6%	4.50%	4.50%
Other Benefits | Other Current Assets
Defined Benefit Plan Disclosure [Line Items]
Surplus Amount										$ 75,000,000
Other Benefits | Other Noncurrent Assets
Defined Benefit Plan Disclosure [Line Items]
Surplus Amount										430,000,000
Other Benefits | Forecast
Defined Benefit Plan Disclosure [Line Items]
Defined benefit plans, expected net periodic benefit cost									$ (44,000,000)
Expected annual return on plan assets									6%
Unfunded Defined Benefit Pension Plans
Defined Benefit Plan Disclosure [Line Items]
Payments for pension benefits										1,000,000	$ 3,000,000	$ 2,000,000
Unfunded Other Postretirement Benefit Plans
Defined Benefit Plan Disclosure [Line Items]
Payments for pension benefits										32,000,000	40,000,000	32,000,000
Defined Contribution Pension Plan
Defined Benefit Plan Disclosure [Line Items]
Defined contribution plan expense										$ 19,000,000	21,000,000	21,000,000
Percentage of employee's percentage contributions, matched by employer										100%
Percentage of employee's pay matched by employer										6%
Salaried Employees' Defined Contribution Pension Plan
Defined Benefit Plan Disclosure [Line Items]
Defined contribution plan expense										$ 20,000,000	20,000,000	19,000,000
Non-Qualified Defined Contribution Plans
Defined Benefit Plan Disclosure [Line Items]
Defined contribution plan expense										1,000,000	2,000,000	1,000,000
Defined Contribution Pension Plan with No Company Match
Defined Benefit Plan Disclosure [Line Items]
Defined contribution plan expense										7,000,000	7,000,000	$ 5,000,000
Defined Contribution Plan, Eligible Amount Contributed Per Hour	$ 0.75			$ 0.65	$ 0.60	$ 0.55	$ 0.50
Other Postemployment Benefit
Defined Benefit Plan Disclosure [Line Items]
Accrued employee benefits										$ 81,000,000	$ 91,000,000
Minimum | Steelworkers Pension Trust
Defined Benefit Plan Disclosure [Line Items]
Proportion of single plan contribution as to total combined contribution										30%	30%	30%
Minimum | Other Benefits
Defined Benefit Plan Disclosure [Line Items]
Surplus, Withdrawal Amount										$ 50,000,000

Asset Retirement Obligations -

Asset Retirement Obligations - Changes in Carrying Values of Asset Retirement Obligations (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2024	Dec. 31, 2023
Asset Retirement Obligations [Roll Forward]
Balance at beginning of year	$ 79	$ 66
Additional obligations incurred	0	12
Obligations settled	(4)	(1)
Change in estimate of obligations	(1)	0
Foreign currency translation effects	(1)	0
Accretion expense	4	2
Balance at end of period	$ 77	$ 79

Fair Value of Financial Instr_3

Fair Value of Financial Instruments - Surplus VEBA Assets Carried at Fair Value (Details) - Surplus VEBA Assets - USD ($) $ in Millions	Dec. 31, 2024	Dec. 31, 2023
Surplus VEBA Assets Disclosure [Line Items]
Assets at fair value	$ 505	$ 570
Level 1
Surplus VEBA Assets Disclosure [Line Items]
Assets at fair value	63	25
Level 2
Surplus VEBA Assets Disclosure [Line Items]
Assets at fair value	232	345
Level 3
Surplus VEBA Assets Disclosure [Line Items]
Assets at fair value	29	57
Measured at NAV
Surplus VEBA Assets Disclosure [Line Items]
Assets at fair value	181	143
Fixed Income
Surplus VEBA Assets Disclosure [Line Items]
Assets at fair value	232	345
Fixed Income | Level 1
Surplus VEBA Assets Disclosure [Line Items]
Assets at fair value	0	0
Fixed Income | Level 2
Surplus VEBA Assets Disclosure [Line Items]
Assets at fair value	232	345
Fixed Income | Level 3
Surplus VEBA Assets Disclosure [Line Items]
Assets at fair value	0	0
Fixed Income | Measured at NAV
Surplus VEBA Assets Disclosure [Line Items]
Assets at fair value	0	0
Corporate Bonds - U.S.
Surplus VEBA Assets Disclosure [Line Items]
Assets at fair value	129	191
Corporate Bonds - U.S. | Level 1
Surplus VEBA Assets Disclosure [Line Items]
Assets at fair value	0	0
Corporate Bonds - U.S. | Level 2
Surplus VEBA Assets Disclosure [Line Items]
Assets at fair value	129	191
Corporate Bonds - U.S. | Level 3
Surplus VEBA Assets Disclosure [Line Items]
Assets at fair value	0	0
Corporate Bonds - U.S. | Measured at NAV
Surplus VEBA Assets Disclosure [Line Items]
Assets at fair value	0	0
Corporate Bonds - Non-U.S.
Surplus VEBA Assets Disclosure [Line Items]
Assets at fair value	46	56
Corporate Bonds - Non-U.S. | Level 1
Surplus VEBA Assets Disclosure [Line Items]
Assets at fair value	0	0
Corporate Bonds - Non-U.S. | Level 2
Surplus VEBA Assets Disclosure [Line Items]
Assets at fair value	46	56
Corporate Bonds - Non-U.S. | Level 3
Surplus VEBA Assets Disclosure [Line Items]
Assets at fair value	0	0
Corporate Bonds - Non-U.S. | Measured at NAV
Surplus VEBA Assets Disclosure [Line Items]
Assets at fair value	0	0
U.S. government and agencies
Surplus VEBA Assets Disclosure [Line Items]
Assets at fair value	43	86
U.S. government and agencies | Level 1
Surplus VEBA Assets Disclosure [Line Items]
Assets at fair value	0	0
U.S. government and agencies | Level 2
Surplus VEBA Assets Disclosure [Line Items]
Assets at fair value	43	86
U.S. government and agencies | Level 3
Surplus VEBA Assets Disclosure [Line Items]
Assets at fair value	0	0
U.S. government and agencies | Measured at NAV
Surplus VEBA Assets Disclosure [Line Items]
Assets at fair value	0	0
Mortgage and asset-backed securities
Surplus VEBA Assets Disclosure [Line Items]
Assets at fair value	14	12
Mortgage and asset-backed securities | Level 1
Surplus VEBA Assets Disclosure [Line Items]
Assets at fair value	0	0
Mortgage and asset-backed securities | Level 2
Surplus VEBA Assets Disclosure [Line Items]
Assets at fair value	14	12
Mortgage and asset-backed securities | Level 3
Surplus VEBA Assets Disclosure [Line Items]
Assets at fair value	0	0
Mortgage and asset-backed securities | Measured at NAV
Surplus VEBA Assets Disclosure [Line Items]
Assets at fair value	0	0
Alternatives
Surplus VEBA Assets Disclosure [Line Items]
Assets at fair value	205	140
Alternatives | Level 1
Surplus VEBA Assets Disclosure [Line Items]
Assets at fair value	0	0
Alternatives | Level 2
Surplus VEBA Assets Disclosure [Line Items]
Assets at fair value	0	0
Alternatives | Level 3
Surplus VEBA Assets Disclosure [Line Items]
Assets at fair value	29	58
Alternatives | Measured at NAV
Surplus VEBA Assets Disclosure [Line Items]
Assets at fair value	176	82
Private Credit Partnerships
Surplus VEBA Assets Disclosure [Line Items]
Assets at fair value	186	122
Private Credit Partnerships | Level 1
Surplus VEBA Assets Disclosure [Line Items]
Assets at fair value	0	0
Private Credit Partnerships | Level 2
Surplus VEBA Assets Disclosure [Line Items]
Assets at fair value	0	0
Private Credit Partnerships | Level 3
Surplus VEBA Assets Disclosure [Line Items]
Assets at fair value	29	58
Private Credit Partnerships | Measured at NAV
Surplus VEBA Assets Disclosure [Line Items]
Assets at fair value	157	64
Other Alternatives
Surplus VEBA Assets Disclosure [Line Items]
Assets at fair value	19	18
Other Alternatives | Level 1
Surplus VEBA Assets Disclosure [Line Items]
Assets at fair value	0	0
Other Alternatives | Level 2
Surplus VEBA Assets Disclosure [Line Items]
Assets at fair value	0	0
Other Alternatives | Level 3
Surplus VEBA Assets Disclosure [Line Items]
Assets at fair value	0	0
Other Alternatives | Measured at NAV
Surplus VEBA Assets Disclosure [Line Items]
Assets at fair value	19	18
Commingled Funds
Surplus VEBA Assets Disclosure [Line Items]
Assets at fair value	5	61
Commingled Funds | Level 1
Surplus VEBA Assets Disclosure [Line Items]
Assets at fair value	0	0
Commingled Funds | Level 2
Surplus VEBA Assets Disclosure [Line Items]
Assets at fair value	0	0
Commingled Funds | Level 3
Surplus VEBA Assets Disclosure [Line Items]
Assets at fair value	0	0
Commingled Funds | Measured at NAV
Surplus VEBA Assets Disclosure [Line Items]
Assets at fair value	5	61
Other
Surplus VEBA Assets Disclosure [Line Items]
Assets at fair value	63	24
Other | Level 1
Surplus VEBA Assets Disclosure [Line Items]
Assets at fair value	63	25
Other | Level 2
Surplus VEBA Assets Disclosure [Line Items]
Assets at fair value	0	0
Other | Level 3
Surplus VEBA Assets Disclosure [Line Items]
Assets at fair value	0	(1)
Other | Measured at NAV
Surplus VEBA Assets Disclosure [Line Items]
Assets at fair value	$ 0	$ 0

Fair Value of Financial Instr_4

Fair Value of Financial Instruments - Additional Information (Details) $ in Millions			8 Months Ended	12 Months Ended
	Feb. 01, 2023 USD ($)	Apr. 30, 2020 USD ($) installment	Dec. 31, 2020 USD ($)	Dec. 31, 2024 USD ($)	Dec. 31, 2023 USD ($)	Jan. 31, 2024 USD ($)	Dec. 31, 2022 USD ($)
Surplus VEBA Assets
Business Acquisition and Disposition [Line Items]
Surplus Amount				$ 505	$ 570		$ 595
Surplus Amount, Percentage							135%
Surplus, Withdrawal Amount	$ 75					$ 15
Increase (Decrease) In Surplus Value	40
Value of Investment in Corporate Bonds				131	208
Cumulative Gain On Surplus, Accumulated Other Comprehensive Income				7	7
Gain On Surplus, Other Financial Costs (Benefits)				25	43
Gain On Surplus, Accumulated Other Comprehensive Income					7
Surplus VEBA Assets | Other Current Assets
Business Acquisition and Disposition [Line Items]
Surplus Amount				75	89
Surplus VEBA Assets | Other Noncurrent Assets
Business Acquisition and Disposition [Line Items]
Surplus Amount				$ 430	$ 481
Surplus VEBA Assets | Minimum
Business Acquisition and Disposition [Line Items]
Surplus, Withdrawal Amount	$ 50
Stelco | Minntac Mine
Business Acquisition and Disposition [Line Items]
Noncontrolling Interest, Purchase Option, Interest In Investment Offered Under Option		25%
Noncontrolling Interest, Purchase Option, Aggregate Value Of Option			$ 100
Noncontrolling Interest, Purchase Option, Number Of Installments | installment		5
Noncontrolling Interest, Purchase Option, Installment Amount			$ 20
Noncontrolling Interest, Purchase Option, Additional Contribution Upon Exercise		$ 500

Fair Value of Financial Instr_5

Fair Value of Financial Instruments -Financial Assets and Liabilities Not Carried at Fair Value (Details) - USD ($) $ in Millions	Dec. 31, 2024	Dec. 31, 2023
Fair Value
Financial liabilities:
Long-term debt (a)	$ 4,243	$ 4,797
Carrying Amount
Financial liabilities:
Long-term debt (a)	$ 3,822	$ 3,899

Reclassifications from Accumu_3

Reclassifications from Accumulated Other Comprehensive Income (AOCI) - Schedule of Changes in Accumulated Other Comprehensive Income (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2024	Dec. 31, 2023	Dec. 31, 2022
Accumulated Other Comprehensive Income (Loss) [Roll Forward]
Balance, beginning of period	$ 46	$ (85)
Other comprehensive income (loss) before reclassifications	(47)	114
Amounts reclassified from AOCI (a)	(20)	17
Total other comprehensive income (loss), net of tax	(67)	131	$ (416)
Balance, end of period	(21)	46	(85)
Pension and Other Benefit Items
Accumulated Other Comprehensive Income (Loss) [Roll Forward]
Balance, beginning of period	(241)	(322)
Other comprehensive income (loss) before reclassifications	(52)	131
Amounts reclassified from AOCI (a)	(25)	(50)
Total other comprehensive income (loss), net of tax	(77)	81
Balance, end of period	(318)	(241)	(322)
Foreign Currency Items
Accumulated Other Comprehensive Income (Loss) [Roll Forward]
Balance, beginning of period	334	280
Other comprehensive income (loss) before reclassifications	(70)	54
Amounts reclassified from AOCI (a)	0	0
Total other comprehensive income (loss), net of tax	(70)	54
Balance, end of period	264	334	280
Unrealized (Loss) Gain on Derivatives
Accumulated Other Comprehensive Income (Loss) [Roll Forward]
Balance, beginning of period	(52)	(43)
Other comprehensive income (loss) before reclassifications	72	(77)
Amounts reclassified from AOCI (a)	8	68
Total other comprehensive income (loss), net of tax	80	(9)
Balance, end of period	28	(52)	(43)
Active Employee Benefit Investments
Accumulated Other Comprehensive Income (Loss) [Roll Forward]
Balance, beginning of period	5	0
Other comprehensive income (loss) before reclassifications	3	6
Amounts reclassified from AOCI (a)	(3)	(1)
Total other comprehensive income (loss), net of tax	0	5
Balance, end of period	$ 5	$ 5	$ 0

Reclassifications from Accumu_4

Reclassifications from Accumulated Other Comprehensive Income (AOCI) - Detail of Amounts Reclassified From Accumulated Other Comprehensive Income (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2024	Dec. 31, 2023	Dec. 31, 2022
Reclassification Adjustment out of Accumulated Other Comprehensive Income [Line Items]
Earnings before income taxes	$ 438	$ 1,047	$ 3,259
Tax provision (benefit)	(54)	(152)	(735)
Net of tax	384	895	2,524
Reclassification out of Accumulated Other Comprehensive Income
Reclassification Adjustment out of Accumulated Other Comprehensive Income [Line Items]
Earnings before income taxes	(24)	77	(139)
Tax provision (benefit)	4	(60)	32
Net of tax	(20)	17	(107)
Pension and Other Benefit Items | Reclassification out of Accumulated Other Comprehensive Income
Reclassification Adjustment out of Accumulated Other Comprehensive Income [Line Items]
Prior service credits (a)	(10)	(6)	(23)
Actuarial (gains) losses (a)	(22)	(60)	20
Settlements, termination and curtailment losses (gains) (a)	0	1	(3)
Total pensions and other benefits items	(32)	(65)	(6)
Unrealized (Loss) Gain on Derivatives | Reclassification out of Accumulated Other Comprehensive Income
Reclassification Adjustment out of Accumulated Other Comprehensive Income [Line Items]
Derivative reclassifications to Consolidated Statements of Operations	12	143	(133)
Active Employee Benefit Investments | Reclassification out of Accumulated Other Comprehensive Income
Reclassification Adjustment out of Accumulated Other Comprehensive Income [Line Items]
Active employee benefit investment reclassifications to Consolidated Statements of Operations	$ (4)	$ (1)	$ 0

Supplemental Cash Flow Inform_3

Supplemental Cash Flow Information - Supplemental Cash Flow Information (Details) - USD ($) $ in Millions		12 Months Ended
	Jan. 01, 2025	Dec. 31, 2024	Dec. 31, 2023	Dec. 31, 2022
Net cash used in operating activities included:
Interest and other financial costs paid (net of amount capitalized)		$ (35)	$ (68)	$ (161)
Income taxes paid		(53)	(86)	(242)
Non-cash investing and financing activities:
Change in accrued capital expenditures		(109)	(2)	351
U. S. Steel common stock issued for employee/non-employee director stock plans		45	45	46
Capital expenditures funded by finance lease borrowings		78	90	52
Export Credit Agreement (ECA) financing		$ 0	$ 5	$ 0
Proceeds from Income Tax Refunds	$ 44
Proceeds From Income Tax Refunds, Interest	$ 1

Transactions with Related Par_2

Transactions with Related Parties - Additional Information (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2024	Dec. 31, 2023	Dec. 31, 2022
Related Party Transaction [Line Items]
Net sales	$ 15,640	$ 18,053	$ 21,065
Related Party
Related Party Transaction [Line Items]
Net sales	2,505	2,015	1,942
Accounts payable and other accrued liabilities	146	139
Accounts Receivable	162	158
Related Party | Wheeling-Nippon Steel, Inc.
Related Party Transaction [Line Items]
Net sales	322
Accounts Receivable	6
PRO-TEC Coating Company, LLC
Related Party Transaction [Line Items]
Accounts payable and other accrued liabilities	144	137
Other related parties
Related Party Transaction [Line Items]
Accounts payable and other accrued liabilities	2	2
Outside processing services
Related Party Transaction [Line Items]
Purchases from related parties	19	26	27
Taconite pellets
Related Party Transaction [Line Items]
Purchases from related parties	$ 87	$ 157	$ 131

Leases - Schedule of Leases by

Leases - Schedule of Leases by Balance Sheet Location (Details) - USD ($) $ in Millions	Dec. 31, 2024	Dec. 31, 2023
Leases [Abstract]
Operating lease assets	$ 72	$ 109
Finance Lease, Right-of-Use Asset, Statement of Financial Position [Extensible Enumeration]	Property, plant and equipment, net (Note 13)	Property, plant and equipment, net (Note 13)
Assets under finance lease	$ 198	$ 176
Total Lease Assets	270	285
Current operating lease liabilities	$ 35	$ 44
Finance Lease, Liability, Current, Statement of Financial Position [Extensible Enumeration]	Less short-term debt, long-term debt due within one year, and short-term issuance costs	Less short-term debt, long-term debt due within one year, and short-term issuance costs
Current finance lease liabilities	$ 58	$ 43
Noncurrent operating lease liabilities	$ 44	$ 73
Finance Lease, Liability, Noncurrent, Statement of Financial Position [Extensible Enumeration]	Long-term debt	Long-term debt
Noncurrent finance lease liabilities	$ 151	$ 137
Total Lease Liabilities	288	297
Operating Lease, Right-of-Use Asset, Accumulated Amortization	129	138
Finance lease, Accumulated Depreciation	$ 182	$ 126

Leases - Schedule of Operating

Leases - Schedule of Operating and Finance Lease Costs by Income Statement Location (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2024	Dec. 31, 2023	Dec. 31, 2022
Lessee, Lease, Description [Line Items]
Finance Lease, Right-Of-Use Asset, Depreciation, Depletion And Amortization	$ 56	$ 42	$ 26
Finance Lease, Right-Of-Use Asset, Interest	14	11	9
Total Lease Cost	132	122	114
Short-term Lease, Cost	1	1	1
Cost of sales
Lessee, Lease, Description [Line Items]
Operating Lease, Cost	48	54	65
Variable Lease, Cost	13	12	12
Variable Lease, Cost	13	12	12
Selling, general and administrative expenses
Lessee, Lease, Description [Line Items]
Operating Lease, Cost	14	15	14
Variable Lease, Cost	1	1	1
Variable Lease, Cost	$ 1	$ 1	$ 1

Leases - Schedule of Operatin_2

Leases - Schedule of Operating and Finance Lease Maturities (Details) $ in Millions	Dec. 31, 2024 USD ($)
Operating
2025	$ 39
2026	24
2027	15
2028	7
2029	1
After 2029	2
Total Lease Payments	88
Less: Interest	9
Present value of lease liabilities	79
Finance
2025	78
2026	70
2027	50
2028	29
2029	7
After 2029	0
Total Lease Payments	234
Less: Interest	25
Present value of lease liabilities	209
Total
2025	117
2026	94
2027	65
2028	36
2029	8
After 2029	2
Total Lease Payments	322
Less: Interest	34
Present value of lease liabilities	$ 288

Leases - Schedule of Lease Term

Leases - Schedule of Lease Terms and Discount Rates (Details)	Dec. 31, 2024
Weighted Average Lease Term [Abstract]
Finance - Weighted average lease term	3 years
Operating - Weighted average lease term	3 years
Weighted Average Discount Rate [Abstract]
Finance - Weighted average discount rate	6.05%
Operating - Weighted average discount rate	7.14%

Leases - Schedule of Cash Amoun

Leases - Schedule of Cash Amounts Paid for Lease Liabilities (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2024	Dec. 31, 2023	Dec. 31, 2022
Leases [Abstract]
Operating cash flows from operating leases	$ 47	$ 55	$ 66
Operating cash flows from finance leases	14	11	9
Financing cash flows from finance leases	49	34	20
Right-of-Use Asset Obtained in Exchange for Operating Lease Liability	4	14	20
Right-of-Use Asset Obtained in Exchange for Finance Lease Liability	$ 78	$ 90	$ 52

Restructuring and Other Charg_3

Restructuring and Other Charges -Additional Information (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2024	Dec. 31, 2023	Dec. 31, 2022
Restructuring Cost and Reserve [Line Items]
Restructuring and other charges	$ 8	$ 36	$ 48
Payments for Restructuring	89	75	95
Coke-Make Facilities idling
Restructuring Cost and Reserve [Line Items]
Restructuring and other charges	$ 8
Headcount Reductions
Restructuring Cost and Reserve [Line Items]
Restructuring and other charges		$ 36
Planned Sale of Component Within Flat-Rolled Segment
Restructuring Cost and Reserve [Line Items]
Restructuring and other charges			30
Voluntary Early Retirement Program
Restructuring Cost and Reserve [Line Items]
Restructuring and other charges			23
Infidelity Idled Facilities
Restructuring Cost and Reserve [Line Items]
Restructuring and other charges			9
Severance-Related Charges At Other Facilities
Restructuring Cost and Reserve [Line Items]
Restructuring and other charges			$ 4

Restructuring and Other Charg_4

Restructuring and Other Charges - Activity in Accrued Balances for Restructuring and Other Cost Reduction Programs (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2024	Dec. 31, 2023	Dec. 31, 2022
Restructuring Cost and Reserve [Line Items]
Balance at beginning of period	$ 140	$ 182
Additional charges	8	36	$ 48
Release of prior accruals and other adjustments		(3)
Cash payments/utilization (b)	(89)	(75)	(95)
Balance at end of period	59	140	182
Employee Related Costs
Restructuring Cost and Reserve [Line Items]
Balance at beginning of period	110	132
Additional charges	(3)	25
Release of prior accruals and other adjustments		(2)
Cash payments/utilization (b)	(62)	(45)
Balance at end of period	45	110	132
Payments for restructuring from pension fund trust assets	10	4
Exit Costs
Restructuring Cost and Reserve [Line Items]
Balance at beginning of period	30	50
Additional charges	11	11
Release of prior accruals and other adjustments		(1)
Cash payments/utilization (b)	(27)	(30)
Balance at end of period	14	30	50
Non-cash Charges
Restructuring Cost and Reserve [Line Items]
Balance at beginning of period	0	0
Additional charges	0	0
Release of prior accruals and other adjustments		0
Cash payments/utilization (b)	0	0
Balance at end of period	$ 0	$ 0	$ 0

Contingencies and Commitments -

Contingencies and Commitments - Asbestos Litigation Activity (Details) - Asbestos Matters - Claim_Group	12 Months Ended
	Dec. 31, 2024	Dec. 31, 2023	Dec. 31, 2022
Loss Contingency Accrual [Roll Forward]
Opening Number of Claims	2,505	2,510	2,505
Claims Dismissed, Settled and Resolved	240	235	230
New Claims	310	230	235
Closing Number of Claims	2,575	2,505	2,510

Contingencies and Commitments_2

Contingencies and Commitments - Changes in Accrued Liabilities for Remediation Activities (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2024	Dec. 31, 2023
Change in Accrued Liabilities for Remediation Activities [Roll Forward]
Beginning of period	$ 107	$ 126
Accruals for environmental remediation deemed probable and reasonably estimable	18	15
Adjustments for changes in estimates	0	(11)
Obligations settled	$ (17)	$ (23)
Environmental Loss Contingency, Statement of Financial Position [Extensible Enumeration]	Liabilities	Liabilities
End of period	$ 108	$ 107

Contingencies and Commitments_3

Contingencies and Commitments - Accrued Liabilities for Remediation Activities Included in Balance Sheet (Details) - USD ($) $ in Millions	Dec. 31, 2024	Dec. 31, 2023	Dec. 31, 2022
Commitments and Contingencies Disclosure [Line Items]
Accrued liabilities for remediation activities	$ 108	$ 107	$ 126
Accounts payable
Commitments and Contingencies Disclosure [Line Items]
Accrued liabilities for remediation activities	26	27
Deferred credits and other noncurrent liabilities
Commitments and Contingencies Disclosure [Line Items]
Accrued liabilities for remediation activities	$ 82	$ 80

Contingencies and Commitments_4

Contingencies and Commitments - Payments for Contracts with Remaining Terms in Excess of One Year (Details) $ in Millions	Dec. 31, 2024 USD ($)
Commitments and Contingencies Disclosure [Abstract]
2025	$ 1,260
2026	1,033
2027	253
2028	218
2029	167
Later years	661
Total	$ 3,592

Contingencies and Commitments_5

Contingencies and Commitments - Additional Information (Details) Allowances in Thousands, € in Millions	1 Months Ended					12 Months Ended
	Jul. 31, 2024 USD ($)	Apr. 30, 2023 Allowances	May 31, 2022 USD ($)	Apr. 30, 2022 USD ($)	Mar. 31, 2022 USD ($)	Dec. 31, 2024 USD ($) Claim_Group Project Allowances Facility project Plaintiff	Dec. 31, 2024 EUR (€) Plaintiff Allowances	Dec. 31, 2023 USD ($) Claim_Group	Dec. 31, 2022 USD ($) Claim_Group	Dec. 31, 2021 Claim_Group
Loss Contingencies [Line Items]
Environmental remediation expenses						$ 14,060,000,000		$ 15,803,000,000	$ 16,777,000,000
Accrued liabilities for remediation activities						108,000,000		107,000,000	126,000,000
Accrued liabilities for post-closure site monitoring and other costs						27,000,000
Accrued liability for administrative and legal costs						$ 11,000,000
Number of years of projected administrative and legal costs included in accrual						3 years	3 years
Environmental remediation charges						$ 83,000,000		70,000,000
Estimated Shortfall in Emissions Allowances | Allowances		6,200				2,220	2,220
Cost of emissions allowances pre-purchased						$ 167,000,000	€ 161
Number Of Environmental Requirement Projects | project						15
Financial assurance guarantees, maximum						$ 7,000,000
Residual value of equipment						14,000,000
Residual value liability						0
Proceeds from Government Incentives, Financing Activities					$ 82,000,000	0		0	82,000,000
Proceeds from Government Incentives, Investing Activities			$ 50,000,000	$ 3,000,000		$ 0		0	54,000,000
Government Assistance, Income, Increase (Decrease)	$ 75,000,000
Government Assistance, Income, Increase (Decrease), Statement of Income or Comprehensive Income [Extensible Enumeration]						Other Operating Income (Expense), Net	Other Operating Income (Expense), Net
Restricted cash						$ 46,000,000		40,000,000
Contract commitments to acquire property, plant and equipment						683,000,000
Unrecorded Unconditional Purchase Obligation						3,592,000,000
Total payment under take-or-pay contracts						815,000,000		787,000,000	$ 850,000,000
Granite City idling
Loss Contingencies [Line Items]
Unrecorded Unconditional Purchase Obligation						60,000,000		$ 86,000,000
Gateway Energy and Coke Company, LLC
Loss Contingencies [Line Items]
Maximum default payment on termination of agreement						$ 26,000,000
Minimum
Loss Contingencies [Line Items]
Projected percentage remediation costs may exceed accrued liabilities						30%	30%
Estimated capital expenditures of complying with BAT						$ 143,000,000	€ 138
Number Of Environmental Requirement Projects | project						9
Unconditional purchase obligation term						13 months	13 months
Maximum
Loss Contingencies [Line Items]
Projected percentage remediation costs may exceed accrued liabilities						50%	50%
Unconditional purchase obligation term						19 years	19 years
Asbestos Matters
Loss Contingencies [Line Items]
Active cases brought against U.S. Steel | Claim_Group						990		915
Number of claims pending in jurisdictions | Claim_Group						2,575		2,505	2,510	2,505
Number of plaintiffs involved | Plaintiff						1,600	1,600
Percentage of claims pending in jurisdictions						62%
Environmental Remediation
Loss Contingencies [Line Items]
Environmental remediation expenses						$ 18,000,000		$ 13,000,000
Projects with Ongoing Study and Scope Development
Loss Contingencies [Line Items]
Environmental remediation projects | Facility						3
Accrued liabilities for remediation activities						$ 7,000,000
Projects with Ongoing Study and Scope Development | Minimum
Loss Contingencies [Line Items]
Environment exit costs, possible additional loss						33,000,000
Projects with Ongoing Study and Scope Development | Maximum
Loss Contingencies [Line Items]
Environment exit costs, possible additional loss						$ 46,000,000
Other Project With Defined Scope
Loss Contingencies [Line Items]
Environmental remediation projects | Project						4
Accrued liabilities for remediation activities						$ 54,000,000
Other Project With Defined Scope | Minimum
Loss Contingencies [Line Items]
Accrued liabilities for remediation activities						5,000,000
Gary Works, Project with Defined Scope
Loss Contingencies [Line Items]
Accrued liabilities for remediation activities						23,000,000
Duluth
Loss Contingencies [Line Items]
Accrued liabilities for remediation activities						6,000,000
Fairfield Works
Loss Contingencies [Line Items]
Accrued liabilities for remediation activities						8,000,000
Geneva Project
Loss Contingencies [Line Items]
Accrued liabilities for remediation activities						$ 17,000,000
Environmental Remediation Other Projects
Loss Contingencies [Line Items]
Environmental remediation projects | Facility						3
Accrued liabilities for remediation activities						$ 5,000,000
Environmental Remediation Other Projects | Minimum
Loss Contingencies [Line Items]
Accrued liabilities for remediation activities						1,000,000
Environmental Remediation Other Projects | Maximum
Loss Contingencies [Line Items]
Accrued liabilities for remediation activities						5,000,000
Environmental Remediation Projects Less Than One Million
Loss Contingencies [Line Items]
Accrued liabilities for remediation activities						4,000,000
Environmental Remediation Projects Less Than One Million | Maximum
Loss Contingencies [Line Items]
Accrued liabilities for remediation activities						1,000,000
Surety Bonds
Loss Contingencies [Line Items]
Financial assurance guarantees, maximum						$ 192,000,000

Common Stock Issued and Repur_2

Common Stock Issued and Repurchased - Additional Information (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Jul. 25, 2022	Jul. 24, 2022	Jan. 24, 2022	Oct. 25, 2021
Common Stock Repurchase Program [Abstract]
Stock repurchase program, authorized amount			$ 500	$ 800	$ 500	$ 300
Common stock repurchased (in shares)	7,100,000	37,600,000
Value of shares repurchased	$ 175	$ 849

Schedule II - Valuation and Q_2

Schedule II - Valuation and Qualifying Accounts and Reserves (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2024	Dec. 31, 2023	Dec. 31, 2022
Allowance for doubtful accounts
SEC Schedule, 12-09, Movement in Valuation Allowances and Reserves [Roll Forward]
Balance at Beginning of Period	$ 38	$ 38	$ 44
Additions, Charged to Costs and Expenses	8	14	17
Additions, Charged to Other Accounts	0	0	0
Deductions, Charged to Costs and Expenses	0	0	0
Deductions, Charged to Other Accounts	20	14	23
Balance at End of Period	26	38	38
Investments and long-term receivables reserve
SEC Schedule, 12-09, Movement in Valuation Allowances and Reserves [Roll Forward]
Balance at Beginning of Period	3	4	4
Additions, Charged to Costs and Expenses	0	0	0
Additions, Charged to Other Accounts	0	0	0
Deductions, Charged to Costs and Expenses	0	0	0
Deductions, Charged to Other Accounts	0	1	0
Balance at End of Period	3	3	4
Domestic deferred tax valuation allowance
SEC Schedule, 12-09, Movement in Valuation Allowances and Reserves [Roll Forward]
Balance at Beginning of Period	98	116	159
Additions, Charged to Costs and Expenses	5	0	18
Additions, Charged to Other Accounts	0	0	0
Deductions, Charged to Costs and Expenses	0	18	61
Deductions, Charged to Other Accounts	0	0	0
Balance at End of Period	103	98	116
Foreign deferred tax valuation allowance
SEC Schedule, 12-09, Movement in Valuation Allowances and Reserves [Roll Forward]
Balance at Beginning of Period	3	3	3
Additions, Charged to Costs and Expenses	43	0	0
Additions, Charged to Other Accounts	0	0	0
Deductions, Charged to Costs and Expenses	0	0	0
Deductions, Charged to Other Accounts	0	0	0
Balance at End of Period	$ 46	$ 3	$ 3