Owens Corning (OC) 10-K 24 Feb 25 2024 FY Annual report Financial data

Document and Entity Information

Document and Entity Information - USD ($)	12 Months Ended
	Dec. 31, 2024	Feb. 20, 2025	Jun. 30, 2024
Cover [Abstract]
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	1-33100
Entity Registrant Name	Owens Corning
Entity Incorporation, State or Country Code	DE
Entity Tax Identification Number	43-2109021
Entity Address, Address Line One	One Owens Corning Parkway
Entity Address, City or Town	Toledo
Entity Address, State or Province	OH
Entity Address, Postal Zip Code	43659
City Area Code	419
Local Phone Number	248-8000
Title of 12(b) Security	Common Stock, par value $0.01 per share
Trading Symbol	OC
Security Exchange Name	NYSE
Entity Well-known Seasoned Issuer	Yes
Entity Voluntary Filers	No
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Filer Category	Large Accelerated Filer
Entity Small Business	false
Entity Emerging Growth Company	false
ICFR Auditor Attestation Flag	true
Document Financial Statement Error Correction [Flag]	false
Entity Shell Company	false
Entity Public Float			$ 15,103,269,437
Entity Common Stock, Shares Outstanding		85,540,564
Documents Incorporated by Reference	Portions of Owens Corning’s proxy statement to be delivered to stockholders in connection with the Annual Meeting of Stockholders to be held on or about April 15, 2025 (the “2025 Proxy Statement”) are incorporated by reference into Part III hereof
Entity Central Index Key	0001370946
Document Fiscal Year Focus	2024
Document Fiscal Period Focus	FY
Amendment Flag	false

Audit Information

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

CONSOLIDATED STATEMENTS OF EARN

CONSOLIDATED STATEMENTS OF EARNINGS - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2024	Dec. 31, 2023	Dec. 31, 2022
Income Statement [Abstract]
NET SALES	$ 10,975	$ 9,677	$ 9,761
COST OF SALES	7,721	6,994	7,145
Gross margin	3,254	2,683	2,616
OPERATING EXPENSES
Marketing and administrative expenses	1,044	831	803
Science and technology expenses	144	123	106
Loss on sale of business	91	0	0
Impairment due to strategic review	483	0	0
Gain on sale of site	0	(189)	0
Gain on equity method investment	0	0	(130)
Other expense, net	365	106	123
Total operating expenses	2,127	871	902
OPERATING INCOME	1,127	1,812	1,714
Non-operating (income) expense, net	(1)	145	(9)
EARNINGS BEFORE INTEREST AND TAXES	1,128	1,667	1,723
Interest expense, net	212	76	109
EARNINGS BEFORE TAXES	916	1,591	1,614
Income tax expense	275	401	373
Equity in net earnings of affiliates	6	3	0
NET EARNINGS	647	1,193	1,241
Net loss attributable to non-redeemable and redeemable noncontrolling interests	0	(3)	0
NET EARNINGS ATTRIBUTABLE TO OWENS CORNING	$ 647	$ 1,196	$ 1,241
EARNINGS PER COMMON SHARE ATTRIBUTABLE TO OWENS CORNING COMMON STOCKHOLDERS
Basic (dollars per share)	$ 7.45	$ 13.27	$ 12.85
Diluted (dollars per share)	$ 7.37	$ 13.14	$ 12.70

CONSOLIDATED STATEMENTS OF COMP

CONSOLIDATED STATEMENTS OF COMPREHENSIVE EARNINGS - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2024	Dec. 31, 2023	Dec. 31, 2022
Statement of Comprehensive Income [Abstract]
NET EARNINGS	$ 647	$ 1,193	$ 1,241
Currency translation adjustment (net of tax of $0, $(2) and $(1), for the periods ended December 31, 2024, 2023 and 2022, respectively)	(221)	61	(104)
Pension and other postretirement adjustment (net of tax of $(5), $(36) and $(3), for the periods ended December 31, 2024, 2023 and 2022, respectively)	15	105	17
Hedging adjustment (net of tax of $(4), $(4) and $6, for the periods ended December 31, 2024, 2023 and 2022, respectively)	13	11	(16)
Other comprehensive income (loss), net of tax	(193)	177	(103)
TOTAL COMPREHENSIVE EARNINGS	454	1,370	1,138
Comprehensive loss attributable to non-redeemable and redeemable noncontrolling interests	(6)	(4)	(3)
TOTAL COMPREHENSIVE EARNINGS	$ 460	$ 1,374	$ 1,141

CONSOLIDATED STATEMENTS OF CO_2

CONSOLIDATED STATEMENTS OF COMPREHENSIVE EARNINGS (Parenthetical) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2024	Dec. 31, 2023	Dec. 31, 2022
Statement of Comprehensive Income [Abstract]
Currency translation tax	$ 0	$ (2)	$ (1)
Pension and other postretirement adjustment	(5)	(36)	(3)
Hedging tax	$ (4)	$ (4)	$ 6

CONSOLIDATED BALANCE SHEETS

CONSOLIDATED BALANCE SHEETS - USD ($) $ in Millions		Dec. 31, 2024	Dec. 31, 2023
CURRENT ASSETS
Cash and cash equivalents		$ 361	$ 1,615
Receivables, Net, Current		1,244	987
Inventories		1,587	1,198
Other current assets		186	117
Total current assets		3,378	3,917
Property, plant and equipment, net		4,164	3,841
Operating lease right-of-use assets		414	222
Goodwill		2,843	1,392
Intangible assets, net		2,688	1,528
Deferred income taxes		54	24
Other non-current assets		534	313
TOTAL ASSETS		14,075	11,237
CURRENT LIABILITIES
Accounts payable		1,430	1,216
Current operating lease liabilities		87	62
Long-term debt – current portion		38	431
Other current liabilities		742	615
Total current liabilities		2,297	2,324
Long-term debt, net of current portion		5,116	2,615
Pension plan liability		49	69
Other employee benefits liability		102	112
Non-current operating lease liabilities		375	165
Deferred income taxes		719	427
Other liabilities		297	315
Total liabilities		8,955	6,027
Redeemable noncontrolling interest		0	25
OWENS CORNING STOCKHOLDERS’ EQUITY
Preferred stock, par value $0.01 per share	[1]	0	0
Common stock, par value $0.01 per share	[2]	1	1
Additional paid in capital		4,228	4,166
Accumulated earnings		5,224	4,794
Accumulated other comprehensive deficit		(691)	(503)
Cost of common stock in treasury	[3]	(3,685)	(3,292)
Total Owens Corning stockholders’ equity		5,077	5,166
Noncontrolling interests		43	19
Total equity		5,120	5,185
TOTAL LIABILITIES AND EQUITY		$ 14,075	$ 11,237
[1]10 shares authorized; none issued or outstanding at December 31, 2024 and December 31, 2023[2]400 shares authorized; 135.5 issued and 85.4 outstanding at December 31, 2024; 135.5 issued and 87.2 outstanding at December 31, 2023[3]shares at December 31, 2024 and 48.3 shares at December 31, 2023

CONSOLIDATED BALANCE SHEETS (Pa

CONSOLIDATED BALANCE SHEETS (Parentheticals) - USD ($) $ in Millions	Dec. 31, 2024	Dec. 31, 2023
Statement of Financial Position [Abstract]
Receivables, less allowance	$ 4	$ 11
Preferred Stock, par value (dollars per share)	$ 0.01	$ 0.01
Common stock, par value (dollars per share)	$ 0.01	$ 0.01
Preferred stock authorized (shares)	10,000,000	10,000,000
Preferred stock issued (shares)	0	0
Preferred stock outstanding (shares)	0	0
Common stock authorized (shares)	400,000,000	400,000,000
Common stock issued (shares)	135,500,000	135,500,000
Common stock outstanding (shares)	85,400,000	87,200,000
Treasury stock (shares)	50,100,000	48,300,000

CONSOLIDATED STATEMENTS OF STOC

CONSOLIDATED STATEMENTS OF STOCKHOLDERS' EQUITY - USD ($) shares in Millions, $ in Millions	Total	Common stock	Treasury stock	APIC	Accumulated earnings	AOCI	NCI
Beginning balance at Dec. 31, 2021	$ 4,355	$ 1	$ (1,922)	$ 4,092	$ 2,706	$ (581)	$ 39
Common stock, beginning balance (in shares) at Dec. 31, 2021		100.4
Treasury stock, beginning balance (in shares) at Dec. 31, 2021			35.1
Increase Decrease In Stockholders Equity [Roll Forward]
Issuance of common stock under share-based payment plans			$ 39	(10)
Purchase of treasury stock			$ (795)
Redeemable noncontrolling interest adjustment to redemption value				(2)
Reductions of noncontrolling interest				8
Stock-based compensation expense				51
Net Income (Loss) Attributable to Parent	1,241				1,241
Dividends					(153)
Currency translation adjustment						(101)	(3)
Pension and other postretirement adjustment (net of tax)						17
Deferred gain (loss) on hedging transactions (net of tax)	(16)					(16)
Net earnings attributable to non-redeemable noncontrolling interests							2
Purchases (reductions) of noncontrolling interest							(17)
Issuance of common stock under share-based payment plans (in shares)		0.7	(0.7)
Purchase of treasury stock (in shares)		(9.2)	9.2
Ending balance at Dec. 31, 2022	4,596	$ 1	$ (2,678)	4,139	3,794	(681)	21
Common stock, ending balance (in shares) at Dec. 31, 2022		91.9
Treasury stock, ending balance (in shares) at Dec. 31, 2022			43.6
Increase Decrease In Stockholders Equity [Roll Forward]
Issuance of common stock under share-based payment plans			$ 48	(22)
Purchase of treasury stock			$ (662)
Redeemable noncontrolling interest adjustment to redemption value				(2)
Stock-based compensation expense				51
Net Income (Loss) Attributable to Parent	1,196				1,196
Dividends					(196)
Currency translation adjustment						62	(1)
Pension and other postretirement adjustment (net of tax)						105
Deferred gain (loss) on hedging transactions (net of tax)	11					11
Net earnings attributable to non-redeemable noncontrolling interests							1
Dividends distributed to non-redeemable noncontrolling interests							(2)
Issuance of common stock under share-based payment plans (in shares)		1.1	(1.1)
Purchase of treasury stock (in shares)		(5.8)	5.8
Ending balance at Dec. 31, 2023	$ 5,185	$ 1	$ (3,292)	4,166	4,794	(503)	19
Common stock, ending balance (in shares) at Dec. 31, 2023	87.2	87.2
Treasury stock, ending balance (in shares) at Dec. 31, 2023	48.3		48.3
Increase Decrease In Stockholders Equity [Roll Forward]
Issuance of common stock under share-based payment plans			$ 95	(65)
Purchase of treasury stock			$ (488)
Redeemable noncontrolling interest adjustment to redemption value				(1)
Stock-based compensation expense				93
Fair value of awards included in transaction consideration				35
Net Income (Loss) Attributable to Parent	$ 647				647
Dividends					(217)
Currency translation adjustment						(216)	(5)
Pension and other postretirement adjustment (net of tax)						15
Deferred gain (loss) on hedging transactions (net of tax)	13					13
Return of capital to non-redeemable noncontrolling interests							(3)
Dividends distributed to non-redeemable noncontrolling interests							(3)
Purchases (reductions) of noncontrolling interest							35
Issuance of common stock under share-based payment plans (in shares)		1.1	(1.1)
Purchase of treasury stock (in shares)		(2.9)	2.9
Ending balance at Dec. 31, 2024	$ 5,120	$ 1	$ (3,685)	$ 4,228	$ 5,224	$ (691)	$ 43
Common stock, ending balance (in shares) at Dec. 31, 2024	85.4	85.4
Treasury stock, ending balance (in shares) at Dec. 31, 2024	50.1		50.1

CONSOLIDATED STATEMENTS OF CASH

CONSOLIDATED STATEMENTS OF CASH FLOWS - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2024	Dec. 31, 2023	Dec. 31, 2022
NET CASH FLOW PROVIDED BY OPERATING ACTIVITIES
NET EARNINGS	$ 647	$ 1,193	$ 1,241
Adjustments to reconcile net earnings to cash provided by operating activities
Depreciation and amortization	677	609	531
Loss on sale of business	91	0	0
Impairment due to strategic review	483	0	0
Deferred income taxes	(92)	26	37
Pension annuity settlement charge	0	145	0
Stock-based compensation expense	93	51	51
Intangible assets impairment charge	0	0	96
Gains on sale certain precious metals	(19)	(2)	(18)
Gain on equity method investment	0	0	(130)
Gain on sale of site	0	(189)	0
Net loss on sale of assets or affiliates	0	0	36
Other adjustments to reconcile net earnings to cash provided by operating activities	(15)	(44)	4
Changes in receivables, net	6	(26)	(14)
Changes in inventories	(43)	148	(287)
Changes in accounts payable and accrued liabilities	13	(158)	363
Changes in other operating assets and liabilities	71	3	(81)
Pension fund contribution	(7)	(18)	(8)
Payments for other employee benefits liabilities	(10)	(11)	(11)
Other	(3)	(8)	(50)
Net cash flow provided by operating activities	1,892	1,719	1,760
NET CASH FLOW USED BY INVESTING ACTIVITIES
Cash paid for property, plant and equipment	647	526	446
Derivative settlements	0	0	44
Proceeds from the sale of assets or affiliates	115	194	212
Investment in subsidiaries and affiliates, net of cash acquired	(2,857)	(6)	(417)
Other	4	18	16
Net cash flow used by investing activities	(3,393)	(356)	(623)
NET CASH FLOW PROVIDED (USED) BY FINANCING ACTIVITIES
Proceeds from senior revolving credit and receivables securitization facilities	720	0	0
Payments for Long-Term Lines of Credit and Receivables Securitization Facilities	(720)	0	0
Proceeds from term loan borrowing	2,784	0	0
Payments on term loan borrowing	(2,800)	0	0
Proceeds from long-term debt	1,968	0	0
Payments on long-term debt	(873)	0	0
Purchase of noncontrolling interest	0	0	(9)
Dividends paid	(208)	(188)	(136)
Purchases of treasury stock	(491)	(657)	(795)
Finance lease payments	(41)	(33)	(30)
Other	(5)	1	(4)
Net cash flow provided (used) by financing activities	334	(877)	(974)
Effect of exchange rate changes on cash	(87)	30	(22)
Net (decrease) increase in cash, cash equivalents and restricted cash	(1,254)	516	141
Cash, cash equivalents and restricted cash at beginning of period	1,623	1,107	966
Cash, cash equivalents and restricted cash at end of period	$ 369	$ 1,623	$ 1,107

CONSOLIDATED STATEMENTS OF ST_2

CONSOLIDATED STATEMENTS OF STOCKHOLDERS' EQUITY (Parenthetical) - $ / shares shares in Millions	12 Months Ended
	Dec. 31, 2024	Dec. 31, 2023	Dec. 31, 2022
Statement of Stockholders' Equity [Abstract]
Common stock, par value (dollars per share)	$ 0.01	$ 0.01	$ 0.01
Dividend (dollars per share)	$ 2.49	$ 2.16	$ 1.57
Treasury stock (shares)	50.1	48.3
Common stock outstanding (shares)	85.4	87.2

BUSINESS AND SUMMARY OF SIGNIFI

BUSINESS AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	12 Months Ended
	Dec. 31, 2024
Accounting Policies [Abstract]
BUSINESS AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	BUSINESS AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Unless the context requires otherwise, the terms “Owens Corning,” “Company,” “we” and “our” in these notes refer to Owens Corning and its subsidiaries. Description of Business Owens Corning, a Delaware corporation, is a residential and commercial building products leader committed to building a sustainable future through material innovation. The Company operates within four segments: Roofing, Insulation, Doors and Composites. Through these lines of business, Owens Corning manufactures and sells products worldwide. We are a market leader in many of our major product categories. Acquisition of Masonite International Corporation On May 15, 2024, the Company acquired all of the outstanding shares of Masonite International Corporation (“Masonite”) at a purchase price of $133.00 per share (the "Arrangement"). Masonite is a leading global designer, manufacturer, marketer and distributor of interior and exterior doors and door systems for residential new construction and residential repair and remodeling. The addition of Masonite's market-leading doors business creates a new growth platform for the Company, strengthening the Company's position in building and construction and expanding its offering of branded residential building products. Masonite's operating results and preliminary purchase price allocation have been included in the Company's newly established Doors reportable segment from May 15, 2024, the effective date of the Arrangement, within the Consolidated Financial Statements. Please refer to Note 7 of the Consolidated Financial Statements for further information. Glass Reinforcements Divestiture On February 13, 2025, the Company entered into a definitive agreement for the sale of the global glass reinforcements (“GR”) business for a purchase price of approximately $436 million, less costs to sell. The sale will complete Owens Corning’s review of strategic alternatives for the business, announced on February 9, 2024, and aligns with the strategy to reshape the Company to focus on residential and commercial building products in North America and Europe. During 2024, the Company incurred $46 million of costs related to this review. Please refer to Note 23 of the Consolidated Financial Statements for further information. Dividends On February 6, 2025, the Board of Directors declared a quarterly dividend of $0.69 per common share payable on April 10, 2025 to shareholders of record as of March 10, 2025. Basis of Presentation The accompanying Consolidated Financial Statements have been prepared in accordance with accounting principles generally accepted in the United States. Principles of Consolidation The Consolidated Financial Statements of the Company include the accounts of majority-owned subsidiaries. Intercompany accounts and transactions are eliminated. Reclassifications Certain reclassifications have been made to the 2023 and 2022 Consolidated Financial Statements and Notes to the Consolidated Financial Statements to conform to the classifications used in 2024. Use of Estimates and Assumptions The preparation of financial statements in conformity with accounting principles generally accepted in the United States requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results could differ materially from those estimates. Revenue Recognition We recognize revenue as the amount of consideration that we expect to receive in exchange for transferring promised goods or services to customers. We do not adjust the transaction price for the effects of a significant financing component, as the time period between control transfer of goods and services and expected payment is one year or less. At the time of sale, we estimate provisions for different forms of variable consideration (discounts, rebates, returns and other refund liabilities) based on historical experience, current conditions and contractual obligations, as applicable. The estimated transaction price is typically not subject to significant reversals. We adjust these estimates when the most likely amount of consideration we expect to receive changes, although these changes are typically minor. Sales, value-added and other similar taxes that we collect are excluded from revenue. Many of our customer volume commitments are short-term and our performance obligations are generally limited to single purchase orders. Substantially all of our revenue is recognized at a point-in-time when control of goods transfers to the customer. Control transfer typically occurs when goods are shipped from our facilities or at other predetermined control transfer points (for instance, destination terms or consignment arrangements). We typically do not satisfy performance obligations without obtaining an unconditional right to payment from customers and, therefore, do not carry contract asset balances on the Consolidated Balance Sheets. Contract liability balances are recorded separately from receivables on the Consolidated Balance Sheets in either Total current liabilities or Other liabilities, depending on the timing of performance obligation satisfaction. We sell separately-priced warranties that extend certain product and workmanship coverages beyond our standard product warranty, which is described in Note 12. The up-front consideration on extended warranty contracts is deferred and recognized as revenue over time, based on the respective coverage period, ranging from 16 to 20 years. On an annual basis, we expect to recognize approximately $9 million of revenue associated with these extended warranty contracts. Additionally, in certain limited cases, we receive consideration before goods or services are transferred to the customer. These customer down payments and deposits are deferred, and typically recognized as revenue in the following quarters when we satisfy the related performance obligations. As of December 31, 2024, our contract liability balances (for extended warranties, down payments and deposits, collectively) totaled $118 million. As of December 31, 2023, our contract liability balances totaled $101 million, of which $21 million was recognized as revenue throughout 2024. As of December 31, 2022, our contract liability balances (for extended warranties, down payments and deposits, collectively) totaled $89 million, of which $18 million was recognized as revenue throughout 2023. As of December 31, 2021, our contract liability balances (for extended warranties, down payments and deposits, collectively) totaled $76 million, of which $17 million was recognized as revenue throughout 2022. As a practical expedient, we recognize incremental costs of obtaining a contract, if any, as an expense when incurred if the amortization period of the asset would have been one year or less. We do not have any costs to obtain or fulfill a contract that are capitalized under Accounting Standards Codification ( “ ASC ” ) 606. Cost of Sales Cost of sales includes material, labor, energy and manufacturing overhead costs, including depreciation and amortization expense associated with the manufacture and distribution of the Company’s products. Provisions for warranties are provided in the same period that the related sales are recorded and are based on historical experience, current conditions and contractual obligations, as applicable. Distribution costs include inbound freight costs; purchasing and receiving costs; inspection costs; warehousing costs; shipping and handling costs, which include costs incurred relating to preparing, packaging, and shipping products to customers; and other costs of the Company’s distribution network. We account for shipping and handling activities that occur after control of the related good transfers as fulfillment activities instead of performance obligations. All shipping and handling costs billed to the customer are included as net sales in the Consolidated Statements of Earnings. Marketing and Administrative Expenses Marketing and administrative expenses on the Consolidated Statements of Earnings are primarily related to employee salary and benefits, outside service fees, contributions to retirement plans, healthcare plans and other administrative expenses. Marketing and advertising expenses are included in Marketing and administrative expenses. These costs include advertising and marketing communications, which are expensed the first time the advertisement takes place. Marketing and advertising expenses for the years ended December 31, 2024, 2023 and 2022 were $148 million, $134 million and $125 million, respectively. Science and Technology Expenses The Company incurs certain expenses related to science and technology. These expenses include salaries, building and equipment costs, utilities, administrative expenses, materials and supplies associated with the improvement and development of the Company’s products and manufacturing processes. These costs are expensed as incurred. Earnings per Share Basic earnings per share are computed using the weighted-average number of common shares outstanding during the period. Diluted earnings per share reflect the dilutive effect of common equivalent shares and increased shares that would result from the conversion of equity securities. The effects of anti-dilution are not presented. Cash, Cash Equivalents and Restricted Cash The Company defines cash and cash equivalents as cash and time deposits with maturities of three months or less when purchased. Restricted cash primarily represents amounts received from a counterparty related to its performance assurance on an executory contract, and is included in Other current assets on the Consolidated Balance Sheets. These amounts are contractually required to be set aside, and the counterparty can exchange the cash for another form of performance assurance at its discretion. Please refer to Note 22 for additional disclosures related to Supplemental Cash Flow Information. Accounts Receivable Trade accounts receivable are recorded at the invoiced amount and do not bear interest. Consistent with the requirements of ASU 2016-13, “Financial Instruments - Credit Losses (Topic 236),” the allowance for credit losses is based on the Company’s assessment of the expected losses of customer accounts. The Company regularly reviews the allowance by considering factors such as historical experience, credit quality, the age of the accounts receivable balances, and current economic conditions that may affect a customer’s ability to pay. Account balances are charged off against the allowance when the Company believes it is probable the receivable will not be recovered. Inventory Valuation Inventory costs include material, labor, and manufacturing overhead costs, including depreciation and amortization expense associated with the manufacture and distribution of the Company’s products. Inventories are stated at lower of cost or net realizable value and expense estimates are made for excess and obsolete inventories. Cost is determined by the first-in, first-out (“FIFO”) method. Investments in Affiliates The Company accounts for investments in affiliates of 20% to 50% ownership when the Company does not have a controlling financial interest using the equity method under which the Company’s share of earnings and losses of the affiliate is reflected in earnings, and dividends are credited against the investment in affiliate when declared. I nvestments in affiliates are recorded in Other non-current assets on the Consolidated Balance Sheets, and as of December 31, 2024 and 2023, the total value of investments was $86 million and $29 million, respectively. Goodwill and Other Intangible Assets Goodwill assets are not amortized but are tested for impairment on at least an annual basis. The Company has the option to use a qualitative approach to determine whether it is more likely than not that the fair value of a reporting unit is less than its carrying value as a basis for determining whether it is necessary to perform a quantitative test. In the current year, as part of the annual assessment, the Company used both a qualitative and quantitative approach to determine whether the fair value of a reporting unit was less than its carrying amount. Events and circumstances we consider in performing the qualitative assessment include macro-economic conditions, market and industry conditions, internal cost factors, and the operational stability and the overall financial performance of the reporting units. When it is determined necessary for the Company to perform the quantitative testing process for goodwill, the Company estimates fair values using a discounted cash flow approach from the perspective of a market participant. Significant assumptions used in the discounted cash flow approach are revenue growth rates and earnings before interest and taxes (“EBIT”) margins used in estimating discrete period cash flow forecasts of the reporting unit, the discount rate, and the long-term revenue growth rate and EBIT margin used in estimating the terminal business value. The cash flow forecasts of the reporting units are based upon management’s long-term view of our markets and are the forecasts that are used by senior management and the Board of Directors to evaluate operating performance. The discount rate utilized is management’s estimate of what the market’s weighted average cost of capital is for a company with a similar debt rating and stock volatility, as measured by beta. The terminal business value is determined by applying the long-term growth rate to the latest year for which a forecast exists. As part of our goodwill quantitative testing process, we would evaluate whether there are reasonably likely changes to management’s estimates that would have a material impact on the results of the goodwill impairment testing. Other indefinite-lived intangible assets are not amortized but are tested for impairment on at least an annual basis or when determined to have a finite useful life. Substantially all of the indefinite-lived intangible assets are in trademarks and trade names. The Company uses the royalty relief approach to determine whether it is more likely than not that the fair value of these assets is less than its carrying amount. This review is performed annually, or when circumstances arise which indicate there may be impairment. When applying the royalty relief approach, the Company performs a discounted cash flow analysis based on the value derived from owning these trademarks and trade names and being relieved from paying royalty to third parties. Significant assumptions used include the discrete period revenue growth rates, long-term revenue growth rate, royalty rates, discount rates and terminal value. The inputs for the goodwill and indefinite-lived intangible tests are considered Level 3 inputs under the fair value hierarchy as they are the Company’s own data, and are unobservable in the marketplace. Indefinite-lived intangible assets purchased through acquisitions are generally tested qualitatively for impairment in the first year following the acquisition before transitioning to the standard methodology described herein in subsequent years. Please refer to Note 5 for additional disclosures related to Goodwill and Other Intangible Assets. Emissions Rights The Company is allotted carbon emission credit allowances (“emissions rights”) from several of the governments under which it operates. These emissions rights are recorded at market value as of the date of issuance and are classified as Intangible assets on the Consolidated Balance Sheets. When the Company emits more than the allotted amounts, additional emissions rights must be purchased. Property, Plant and Equipment Property, plant and equipment are stated at cost and depreciated over their estimated useful lives using the straight-line method. The range of useful lives for the major components of the Company’s property, plant and equipment is as follows: Useful Life (Years) Buildings and leasehold improvements 15 – 40 years Machinery and equipment Furnaces 4 – 15 years Information systems 5 – 10 years Equipment 5 – 20 years When assets are retired or otherwise disposed, their carrying values and accumulated depreciation are removed from the accounts and any gain or loss is included in the Consolidated Statements of Earnings. Expenditures for normal maintenance and repairs are expensed as incurred. Precious metals used in our production tooling are included in property, plant and equipment and are depleted as they are consumed during the production process. Depletion typically represents an annual expense of 2% of the outstanding value and is recorded in Cost of sales on the Consolidated Statements of Earnings. Leases The Company leases certain equipment and facilities under both operating and finance leases expiring on various dates through 2050. The nature of these leases generally fall into the following five categories: real estate, material handling equipment, fleet vehicles, office equipment and energy equipment. For leases with initial terms greater than 12 months, we consider these our right-of-use assets and record the related asset and obligation at the present value of lease payments over the term. For leases with initial terms equal to or less than 12 months, we do not consider them as right-of-use assets and instead consider them short-term lease costs that are recognized on a straight-line basis over the lease term. Our leases may include escalation clauses, renewal options and/or termination options that are factored into our determination of lease payments when reasonably certain. These options to extend or terminate a lease are at our discretion. We have elected to take the practical expedient and not separate lease and non-lease components of contracts. We estimate our incremental borrowing rate to discount the lease payments based on information available at lease commencement. Our lease agreements do not contain any material residual value guarantees. Asset Impairments The Company evaluates tangible and intangible long-lived assets for impairment when triggering events have occurred. This requires significant assumptions including projected cash flows, projected income tax rate and terminal business value. These inputs are considered Level 3 inputs under the fair value hierarchy as they are the Company’s own data and are unobservable in the marketplace. Changes in management intentions, market conditions or operating performance could indicate that impairment charges might be necessary that could be material to the Company’s Consolidated Financial Statements in any given period. Please refer to Note 5, Note 6 and Note 10 for additional detail on impairment charges recorded in 2022 and 2024. Supplier Finance Programs We review supplier terms and conditions on an ongoing basis, and have negotiated payment terms extensions in recent years in connection with our efforts to reduce working capital and improve cash flow. Separate from those terms extension actions, certain of our subsidiaries have entered into paying agency agreements with third-party administrators. These voluntary supply chain finance programs (collectively, the “Programs”) generally give participating suppliers the ability to sell, or otherwise pledge as collateral, their receivables from the Company to the participating financial institutions, at the sole discretion of both the suppliers and financial institutions. The Company is not a party to the arrangements between the suppliers and the financial institutions. The Company’s obligations to its suppliers, including amounts due and scheduled payment dates, are not impacted by the suppliers’ decisions to sell, or otherwise pledge as collateral, amounts under these arrangements. The Company's payment terms to the financial institutions, including the timing and amount of payments, are based on the original supplier invoices. One of our Programs includes a parent guarantee to the participating financial institution for a certain U.S. subsidiary that, at the time of the respective program’s inception in 2015, was a guarantor subsidiary of the Company’s credit agreement. The obligations are presented as Accounts payable within Total current liabilities on the Consolidated Balance Sheets and all activity related to the obligations is presented within operating activities on the Consolidated Statements of Cash Flow. The Company's outstanding obligations under the Programs for the twelve months ended December 31, 2024 and 2023 are as follows: Twelve Months Ended December 31, (In millions) 2024 2023 Confirmed obligations outstanding at the beginning of the year $ 211 $ 234 Invoices confirmed during the year 566 569 Confirmed invoices paid during the year (543) (592) Confirmed obligations outstanding at the end of the year $ 234 $ 211 Income Taxes The Company recognizes current tax liabilities and assets for the estimated taxes payable or refundable on the tax returns for the current year. Deferred tax balances reflect the impact of temporary differences between the carrying amount of assets and liabilities and their tax basis. Amounts are stated at enacted tax rates expected to be in effect when taxes are actually paid or recovered. In addition, realization of certain deferred tax assets is dependent upon our ability to generate future taxable income. The Company records a valuation allowance to reduce its deferred tax assets to the amount that it believes is more likely than not to be realized. In addition, the Company estimates tax reserves to cover potential taxing authority claims for income taxes and interest attributable to audits of open tax years. Please refer to Note 21 for additional disclosures related to Income Taxes. Taxes Collected from Customers and Remitted to Government Authorities and Taxes Paid to Vendors Taxes are assessed by various governmental authorities at different rates on many different types of transactions. The Company charges sales tax or value-added tax (“VAT”) on sales to customers where applicable, as well as captures and claims back all available VAT that has been paid on purchases. VAT is recorded in separate payable or receivable accounts and does not affect Net Sales or Cost of Sales line items on the Consolidated Statement of Earnings. VAT receivable is recorded as a percentage of qualifying purchases at the time the vendor invoice is processed. VAT payable is recorded as a percentage of qualifying sales at the time an Owens Corning sale to a customer subject to VAT occurs. Amounts are paid to the taxing authority according to the method and collection prescribed by local regulations. Where applicable, VAT payable is netted against VAT receivable. The Company also pays sales tax to vendors who include a tax, required by government regulations, to the purchase price charged to the Company. Pension and Other Postretirement Benefits Accounting for pensions and other postretirement benefits involves estimating the cost of benefits to be provided well into the future and attributing that cost over the time period each employee works. To accomplish this, extensive use is made of assumptions about investment returns, discount rates, inflation, mortality, turnover and medical costs. Please refer to Notes 15 and 16 for additional disclosures related to pension plans and other postretirement benefits, respectively. Derivative Financial Instruments The Company recognizes all derivative instruments as either assets or liabilities at fair value on the balance sheet. Please refer to Note 4 for further disclosure on derivatives. The Company performs an analysis for effectiveness of its derivatives designated as hedging instruments at the end of each quarter based on the terms of the contracts and the underlying items being hedged. The change in the fair value of cash flow hedges is deferred in Accumulated other comprehensive deficit (“AOCI”) and is subsequently recognized in Cost of sales (for commodity and foreign currency cash flow hedges) on the Consolidated Statements of Earnings in order to mirror the location of the hedged items impacting earnings. Cash settlements for commodity and foreign currency hedges qualifying as cash flow hedges are included in Operating activities in the Consolidated Statements of Cash Flows. The Company has translation exposure resulting from translating the financial statements of foreign subsidiaries into U.S. Dollars, which is recognized in Currency translation adjustment (a component of AOCI). The Company uses cross-currency forward contracts to hedge portions of the net investment in foreign subsidiaries against fluctuations in foreign exchange rates. The changes in fair values of these derivative instruments are recognized in Currency translation adjustment (a component of AOCI), with recognition of the excluded components amortized to Interest expense, net on the Consolidated Statements of Earnings. Cash settlements for derivatives qualifying as net investment hedges are included in Investing activities in the Consolidated Statements of Cash Flows. The Company uses forward currency exchange contracts to manage existing exposures to foreign exchange rate risks related to assets and liabilities recorded on the Consolidated Balance Sheets. Gains and losses resulting from the changes in fair value of these instruments are recorded in Other expense, net on the Consolidated Statements of Earnings, and are substantially offset by net revaluation impacts on foreign currency denominated balance sheet exposures (which are also recorded in Other expense, net). Cash settlements for non-designated derivatives are included in the Consolidated Statements of Cash Flows in the category that is consistent with the nature of the derivative instrument, which is generally the same category as the underlying item being hedged. Fair Value Measurements The carrying value of cash and cash equivalents, accounts receivable and short-term debt approximate fair value because of the short-term maturity of the instruments. Please refer to Notes 4, 7, 14, 15 and 16 for fair value disclosures of derivative financial instruments, acquisitions, long-term debt, pension plans and postemployment and postretirement benefits other than pensions. Foreign Currency The functional currency of the Company’s subsidiaries is generally the applicable local currency. Assets and liabilities of foreign subsidiaries are translated into United States Dollars at the period-end rate of exchange, and their Statements of Earnings (Loss) and Statements of Cash Flows are converted at the monthly average rate. The resulting translation adjustment is included in AOCI in the Consolidated Balance Sheets and Consolidated Statements of Stockholders’ Equity. Transaction gains and losses that arise from exchange rate fluctuations on transactions denominated in a currency other than the functional currency are recorded in Other expense, net in the Consolidated Statements of Earnings as incurred. As discussed in the Derivative Financial Instruments section above, the Company uses non-designated foreign currency derivative financial instruments to mitigate this risk. The Company recorded foreign currency transactional losses, net of associated derivative activity, of less than $1 million for the year ended December 31, 2024. The Company recorded foreign currency transactional losses, net of associated derivative activity, of $2 million and $4 million during the years ended December 31, 2023 and 2022, respectively. Please refer to Note 4 for additional disclosures related to non-designated derivatives. Related Party Transactions In the first quarter of 2021, a related party relationship was established as a result of a member of the Company’s Board of Directors being named an executive officer of one of the Company’s preexisting suppliers. The related party transactions with this supplier consist of the purchase of raw materials. Purchases from the related party supplier were $100 million, $92 million and $129 million for the twelve months ended December 31, 2024, 2023 and 2022, respectively. As of December 31, 2024, 2023 and 2022, amounts due to the related party supplier were $3 million, $5 million and $3 million, respectively. Failed Sale-Leaseback - Fort Smith, Arkansas Municipal Tax Incentive In the fourth quarter of 2023, the Company signed a municipal tax incentive agreement, as part of which, the Company sold its Fort Smith, Arkansas plant and equipment (together, the “facility”) to the municipality of Fort Smith for cash of $165 million. The Company then, on the same day, entered into an agreement to lease the facility from the municipality of Fort Smith over ten years for a total lease liability of $165 million and immediately purchased ten-year municipal bonds at 6.7% interest issued by the municipality of Fort Smith with cash of $165 million. In the Consolidated Statements of Cash Flows, the cash proceeds from the sale of the facility and the cash used for the bond purchase are presented on a net basis within the Net cash flows used by investing activities. The monthly lease payments under the financing lease obligation and the semi-annual bond coupon payments associated with the bond investment are legally offset and, as such, the offset lease obligation and bond investment amounts are presented on a net basis on the Consolidated Balance Sheets. There will be no cash payments made by either party over the ten-year period. At the termination of the lease agreement, a non-cash exchange will occur where the municipality will call the bond and return title of the facility to the Company. The Company will have the opportunity to purchase additional bonds representing the incremental capital expenditures up to $240 million. In the fourth quarter of 2024, the Company sold additional equipment purchased after the initial bonds for cash of $15 million. Accordingly, on December 27, 2024, the Company purchased additional ten-year municipal bonds at 6.7% interest issued by the municipality of Fort Smith with cash of $15 million based on eligible spend incurred in 2024. In the Consolidated Statements of Cash Flows, the cash proceeds from the sale of the equipment and the cash used for the bond purchase are presented on a net basis within the Net cash flows used by investing activities. The transactions did not qualify for sale-leaseback treatment under ASC 842 and, therefore, the plant’s net book value, as well as the net book value of the equipment sold, remains in Property, plant and equipment, net on the Consolidated Balance Sheets. Depreciation expense on the assets sold remains within Cost of Sales on the Consolidated Statements of Earnings. Accounting Pronouncements The following table summarizes recent Accounting Standard Updates (“ASU”) issued by the Financial Accounting Standards Board (“FASB”) that could have an impact on the Company's Consolidated Financial Statements: Standard Description Effective Date for Company Effect on the Consolidated Financial Statements ASU 2025-01, "Income Statement—Reporting Comprehensive Income—Expense Disaggregation Disclosures (Subtopic 220-40)" The amendment in this update clarifies the effective date of update 2024-03, which is that public business entities are required to adopt the guidance in interim periods within annual reporting periods beginning after December 15, 2027. January 1, 2027 We are currently assessing the impact adopting this standard will have on our Consolidated Financial Statement disclosures. We do not believe the adoption of this guidance will have a material effect on our results of operations. ASU 2024-03, "Income Statement – Reporting Comprehensive Income- Expense Disaggregation Disclosures (Subtopic 220-40) The amendments in this update require disclosure, in the notes to financial statements, of specified information about certain costs and expenses. January 1, 2027 We are currently assessing the impact adopting this standard will have on our Consolidated Financial Statement disclosures. We do not believe the adoption of this guidance will have a material effect on our results of operations. ASU 2024-02 "Codification Improvements - Amendments to Remove References to the Concepts Statements" Amendments in this update remove references to various FASB Concepts Statements. January 1, 2025 We have assessed and determined that this guidance does not have a material effect on ou

SEGMENT INFORMATION

SEGMENT INFORMATION	12 Months Ended
	Dec. 31, 2024
Segment Reporting [Abstract]
SEGMENT INFORMATION	SEGMENT INFORMATION The Company has four reportable segments: Roofing, Insulation, Doors and Composites. Accounting policies for the segments are the same as those for the Company. The Company’s four reportable segments are defined as follows: Roofing – Within our Roofing segment, the Company manufactures and sells residential roofing shingles, oxidized asphalt materials and roofing components primarily used in residential and commercial construction. Insulation – Within our Insulation segment, the Company manufactures and sells thermal and acoustical batts, loosefill insulation, spray foam insulation, foam sheathing and accessories. It also manufactures and sells glass fiber pipe insulation, energy efficient flexible duct media, bonded and granulated stone wool insulation, cellular glass insulation and foam insulation used in above- and below-grade construction applications. Doors - Within our new Doors segment, the Company manufactures and sells interior and exterior doors and door systems primarily used in residential construction. Composites – Within our Composites segment, the Company manufactures, fabricates and sells glass reinforcements in the form of fiber. Glass reinforcement materials are also used by the Composites segment to manufacture and sell high value applications in the form of non-wovens, fabrics and composite lumber. NET SALES The following tables show a disaggregation of our net sales by segment and geographic region. Corporate eliminations (shown below) largely reflect intercompany sales from Composites to Roofing. External customer sales are attributed to geographic region based upon the location from which the product is sold to the external customer. Twelve Months Ended December 31, 2024 (In millions) Roofing Insulation Doors Composites Eliminations Consolidated Disaggregation Categories U.S. residential $ 3,867 $ 1,578 $ 1,127 $ 476 $ (323) $ 6,725 U.S. commercial and industrial 128 809 — 715 (9) $ 1,643 Total United States 3,995 2,387 1,127 1,191 (332) $ 8,368 Europe — 711 143 450 (3) $ 1,301 Asia-Pacific — 133 1 355 — $ 489 Rest of world 57 461 177 122 — $ 817 NET SALES $ 4,052 $ 3,692 $ 1,448 $ 2,118 $ (335) $ 10,975 Twelve Months Ended December 31, 2023 (In millions) Roofing Insulation Doors Composites Eliminations Consolidated Disaggregation Categories U.S. residential $ 3,781 $ 1,407 $ — $ 359 $ (296) $ 5,251 U.S. commercial and industrial 137 869 — 845 (8) $ 1,843 Total United States 3,918 2,276 — 1,204 (304) $ 7,094 Europe 19 771 — 492 (3) $ 1,279 Asia-Pacific 1 147 — 429 — $ 577 Rest of world 92 474 — 161 — $ 727 NET SALES $ 4,030 $ 3,668 $ — $ 2,286 $ (307) $ 9,677 Twelve Months Ended December 31, 2022 (In millions) Roofing Insulation Doors Composites Eliminations Consolidated Disaggregation Categories U.S. residential $ 3,355 $ 1,523 $ — $ 352 $ (262) $ 4,968 U.S. commercial and industrial 160 796 — 872 (4) $ 1,824 Total United States 3,515 2,319 — 1,224 (266) $ 6,792 Europe 21 805 — 671 (5) $ 1,492 Asia-Pacific 6 160 — 550 — $ 716 Rest of world 116 430 — 215 — $ 761 NET SALES $ 3,658 $ 3,714 $ — $ 2,660 $ (271) $ 9,761 Our contracts with customers are broadly similar in nature throughout our reportable segments, but the amount, timing and uncertainty of revenue and cash flows may vary in each reportable segment due to geographic and end-market economic factors. Sales to major customer - The Company had two customers that exceeded 10% of consolidated net sales for the twelve months ended December 31, 2024. The first customer, which is a customer of the Roofing, Insulation and Doors segments, accounted for approximately 13% of the Company's consolidated net sales in 2024. The second customer, which is a customer of both the Roofing and Insulation segments, accounted for approximately 11% of the Company's consolidated sales in 2024 and 2023. No individual customers accounted for 10% or more of consolidated sales in 2022. In the United States, sales are primarily related to the residential housing market and commercial and industrial applications. Residential market demand is driven by housing starts and repair and remodeling activity (influenced by existing home sales, seasonal home improvement and damage from major storms). Significant portions of our residential products across our four reportable segments are used interchangeably in both new construction and repair and remodeling, and our customers typically distribute (or use) the products for both applications. U.S. commercial and industrial revenues are largely driven by U.S. industrial production growth, commercial construction activity and overall economic conditions in the U.S. Outside of the United States (Europe, Asia-Pacific and Rest of world), sales are primarily related to commercial and industrial applications and, to a lesser extent, residential applications in certain countries. Throughout the international regions, demand is primarily driven by industrial production growth, commercial construction activity and overall economic conditions in each respective geographical region. EARNINGS BEFORE INTEREST AND TAXES The Company identifies the Chief Executive Officer as the chief operating decision maker ("CODM"). In applying the criteria set forth in the standards for reporting information about segments in financial statements, we have determined that we have four reportable segments – Roofing, Insulation, Doors and Composites. The key factors used to identify these reportable segments are the organization and alignment of our internal operations and the nature of our products. The CODM uses Earnings Before Interest and Taxes ("EBIT") for each reportable segment to assess segment performance and make decisions on the allocation of resources. Segment EBIT targets are established on an annual basis and used by the CODM throughout the year to compare with actual results. Quarterly forecasts supplement annual targets and provide incremental information utilized to assess the performance of a segment. Segment EBIT variance analysis further provides insight into segment operational cost optimization. The Company does not regularly provide significant segment expense detail to the CODM. EBIT by segment consists of net sales less related costs and expenses, which are mainly comprised of cost of sales and marketing and administrative costs. EBIT is presented on a basis that is used internally for evaluating segment performance. Certain items, such as general corporate expenses or income and certain other expense or income items, are excluded from the internal evaluation of segment performance. Accordingly, these items are not reflected in EBIT for our reportable segments and are included within Corporate, Other and Eliminations. The following table summarizes EBIT by segment: Twelve Months Ended December 31, (In millions) 2024 2023 2022 Reportable Segments Roofing $ 1,298 $ 1,174 $ 831 Insulation 682 619 612 Doors 99 — — Composites 215 242 498 Total reportable segments 2,294 2,035 1,941 Corporate, Other and Eliminations Restructuring costs (86) (169) (48) Gain on sale of Santa Clara, California site — 189 — Pension settlement losses — (145) — Acquisition-related integration costs (83) — — Gain on sale of Shanghai, China facility — — 27 Gains on sale of certain precious metals 19 2 18 Strategic review-related charges (46) — — Intangible assets impairment charge — — (96) Acquisition-related transaction costs (49) — (7) Loss on sale of business (91) — — Recognition of acquisition inventory fair value step-up (18) — — Impairment due to strategic review (483) — Paroc marine recall (58) (15) — Loss on sale of Chambery, France DUCS business — — (30) Loss on sale of Russian operations — — (33) Gain on remeasurement of Fiberteq equity investment — — 130 Impairment of venture investments (15) — — General corporate expense and other (256) (230) (179) Total Corporate, other and eliminations (1,166) (368) (218) CONSOLIDATED EBIT 1,128 1,667 1,723 Interest expense, net 212 76 109 EARNINGS BEFORE TAXES $ 916 $ 1,591 $ 1,614 TOTAL ASSETS AND PROPERTY, PLANT AND EQUIPMENT The following table summarizes total assets by segment: December 31, (In millions) 2024 2023 Net assets allocated to reportable segments Roofing $ 2,026 $ 1,863 Insulation 3,912 3,934 Doors 4,454 — Composites 2,523 3,153 Total net assets allocated to reportable segments 12,915 8,950 Net assets not allocated to reportable segments Cash and cash equivalents 361 1,615 Noncurrent deferred income taxes 54 24 Investments in affiliates 86 29 Corporate property, plant and equipment, other assets and eliminations 659 619 CONSOLIDATED TOTAL ASSETS $ 14,075 $ 11,237 The following table summarizes total property, plant and equipment, net by geographic region: December 31, (In millions) 2024 2023 United States $ 3,114 $ 2,508 Europe 573 606 Asia-Pacific 167 462 Rest of world 310 265 CONSOLIDATED PROPERTY, PLANT AND EQUIPMENT, NET $ 4,164 $ 3,841 Property, plant and equipment, net in any single country, excluding the United States, was less than 10% of consolidated property, plant and equipment, net. DEPRECIATION AND AMORTIZATION EXPENSE The following table summarizes the depreciation and amortization expense by segment: Twelve Months Ended December 31, (In millions) 2024 2023 2022 Reportable Segments Roofing $ 62 $ 64 $ 62 Insulation 210 210 206 Doors 133 — — Composites 182 172 175 Total reportable segments 587 446 443 General corporate depreciation and amortization (a) 90 163 88 CONSOLIDATED DEPRECIATION AND AMORTIZATION EXPENSE $ 677 $ 609 $ 531 (a) In 2024, 2023 and 2022, General corporate depreciation and amortization expense included $13 million, $101 million and $26 million, respectively, of accelerated depreciation and amortization related to restructuring actions further explained in Note 13 to the Consolidated Financial Statements. ADDITIONS TO PROPERTY, PLANT AND EQUIPMENT The following table summarizes cash paid for property, plant and equipment by segment: Twelve Months Ended December 31, (In millions) 2024 2023 2022 Reportable Segments Roofing $ 125 $ 65 $ 50 Insulation 221 182 196 Doors 73 — — Composites 173 212 151 Total reportable segments 592 459 397 General corporate additions 55 67 49 CONSOLIDATED ADDITIONS TO PROPERTY, PLANT AND EQUIPMENT $ 647 $ 526 $ 446

INVENTORIES

INVENTORIES	12 Months Ended
	Dec. 31, 2024
Inventory Disclosure [Abstract]
INVENTORIES	INVENTORIES Inventories consist of the following: December 31, (In millions) 2024 2023 Finished goods $ 868 $ 742 Materials and supplies 719 456 Total inventories $ 1,587 $ 1,198

DERIVATIVE FINANCIAL INSTRUMENT

DERIVATIVE FINANCIAL INSTRUMENTS	12 Months Ended
	Dec. 31, 2024
Derivative Instruments and Hedging Activities Disclosure [Abstract]
DERIVATIVE FINANCIAL INSTRUMENTS	DERIVATIVE FINANCIAL INSTRUMENTS The Company is exposed to, among other risks, the impact of changes in commodity prices, foreign currency exchange rates, and interest rates in the normal course of business. The Company’s risk management program is designed to manage the exposure and volatility arising from these risks, and utilizes derivative financial instruments to offset a portion of these risks. The Company uses derivative financial instruments only to the extent necessary to hedge identified business risks, and does not enter into such transactions for trading purposes. The Company generally does not require collateral or other security with counterparties to these financial instruments and is therefore subject to credit risk in the event of nonperformance; however, the Company monitors credit risk and currently does not anticipate nonperformance by other parties. Contracts with counterparties generally contain right of offset provisions. These provisions effectively reduce the Company’s exposure to credit risk in situations where the Company has gain and loss positions outstanding with a single counterparty. It is the Company’s policy to offset on the Consolidated Balance Sheets the amounts recognized for derivative instruments with any cash collateral arising from derivative instruments executed with the same counterparty under a master netting agreement. As of December 31, 2024 and 2023, the Company did not have any amounts on deposit with any of its counterparties, nor did any of its counterparties have any amounts on deposit with the Company. Derivative Fair Values Our derivatives consist of natural gas forward swaps, cross-currency swaps, foreign exchange forward contracts and U.S. treasury rate lock agreements, all of which are over-the-counter and not traded through an exchange. The Company uses widely accepted valuation tools to determine fair value, such as discounting cash flows to calculate a present value for the derivatives. The models use Level 2 inputs, which are observable market-based inputs or unobservable inputs that are corroborated by market data. Examples include forward curves and other commonly quoted observable transactions and prices. The fair value of our derivatives and hedging instruments are all classified as Level 2 investments within the three-tier hierarchy. The following table presents the fair value of derivatives and hedging instruments and the respective location on the Consolidated Balance Sheets: Fair Value at (In millions) Location December 31, 2024 December 31, 2023 Derivative assets designated as hedging instruments: Cash flow hedges: Natural gas forward swaps Other current assets $ 4 $ — Derivative liabilities designated as hedging instruments: Cash flow hedges: Natural gas forward swaps Other current liabilities $ 1 $ 15 Derivative assets not designated as hedging instruments: Foreign exchange forward contracts Other current assets $ 1 $ 1 Derivative liabilities not designated as hedging instruments: Foreign exchange forward contracts Other current liabilities $ 2 $ 1 Consolidated Statements of Earnings Activity The following table presents the impact and respective location of derivative activities on the Consolidated Statements of Earnings: Twelve Months Ended (In millions) Location 2024 2023 2022 Derivative activity designated as hedging instruments: Natural gas cash flow hedges: Amount of loss (gain) reclassified from AOCI (as defined below) into earnings (a) Cost of sales $ 17 $ 52 $ (52) Cross-currency swap net investment hedges: Amount of gain recognized in earnings on derivative amounts excluded from effectiveness testing Interest expense, net $ — $ — $ (1) Treasury interest rate lock: Amount of (gain) reclassified from AOCI (as defined below) into earnings (a) Interest expense, net $ (1) $ — $ — Derivative activity not designated as hedging instruments: Foreign currency: Amount of (gain) loss recognized in earnings (b) Other expense, net $ (5) $ 10 $ (29) Treasury interest rate lock: Amount of gain recognized in earnings Other expense, net $ — $ — $ (6) (a) Accumulated Other Comprehensive Earnings (Deficit) (“AOCI”) (b) (Gains) losses related to foreign currency derivatives were substantially offset by net revaluation impacts on foreign currency denominated balance sheet exposures, which were also recorded in Other expense, net. Please refer to the “Other Derivatives” section below for additional detail. Consolidated Statements of Comprehensive Earnings Activity The following table presents the impact of derivative activities on the Consolidated Statements of Comprehensive Earnings: Amount of Gain (Loss) Recognized in Comprehensive Earnings (In millions) Twelve Months Ended December 31, Hedging Type Derivative Financial Instrument 2024 2023 2022 Net investment hedge Cross-currency swaps $ — $ — $ 5 Cash flow hedge Natural gas forward swaps $ 18 $ 15 $ (40) Cash flow hedge Treasury interest rate lock $ — $ — $ 20 Cash Flow Hedges The Company uses a combination of derivative financial instruments, which qualify as cash flow hedges, and physical contracts to manage forecasted exposure to electricity and natural gas prices. As of December 31, 2024 and 2023 the notional amounts of these natural gas forward swaps were 7 million MMBTu (or MMBTu equivalent based on U.S. and European indices). The Company has designated these natural gas forward swaps as cash flow hedges, with the last hedge maturing no later than March 2026. A net unrecognized gain of $3 million related to these natural gas forward swaps was included in AOCI as of December 31, 2024, $3 million of which is expected to be reclassified into earnings in the next 12 months. In 2020, the Company entered into a $175 million forward U.S. Treasury rate lock agreement to manage the U.S. Treasury portion of its interest rate risk associated with the anticipated issuance of certain 10-year fixed rate senior notes. The Company designated this outstanding forward U.S. Treasury rate lock agreement, which expired on December 15, 2022, as a cash flow hedge. The locked fixed rate of this agreement was 0.994%. In September 2022, a gain of $6 million was recognized as a result of a change in the forecasted issuance of certain senior notes. In December 2022, the Company received cash of $37 million upon the settlement of the rate lock agreement, of which $31 million will be amortized as a component of interest expense upon the future issuance of senior notes. In May 2024, the Company issued new senior notes and began amortizing the $31 million over the life of the Company's 5.700% senior notes due 2034, of which $1 million was recognized during the twelve months ended December 31, 2024. The unrecognized gain of $30 million was included in AOCI as of December 31, 2024. Net Investment Hedges The Company has translation exposure resulting from translating the financial statements of foreign subsidiaries into U.S. Dollars, which is recognized in Currency translation adjustment (a component of AOCI). In the second quarter of 2022, the Company terminated the remaining cross-currency forward contracts related to the hedged portions of the net investment in foreign subsidiaries, resulting in cash proceeds of $11 million. Other Derivatives The Company uses forward currency exchange contracts to manage existing exposures to foreign exchange risk related to assets and liabilities recorded on the Consolidated Balance Sheets. As of December 31, 2024, the Company had notional amounts of $176 million for non-designated derivative financial instruments related to foreign currency exposures in U.S. Dollars primarily related to the Indian Rupee, Brazilian Real, South Korean Won, Chinese Yuan, Hong Kong Dollar and the European Euro. In addition, the Company had notional amounts of $98 million for non-designated derivative financial instruments related to foreign currency exposures in European Euro primarily related to the Polish Złoty, Danish Krone and the U.S. Dollar.

GOODWILL AND OTHER INTANGIBLE A

GOODWILL AND OTHER INTANGIBLE ASSETS	12 Months Ended
	Dec. 31, 2024
Goodwill and Intangible Assets Disclosure [Abstract]
GOODWILL AND OTHER INTANGIBLE ASSETS	GOODWILL AND OTHER INTANGIBLE ASSETS The Company tests goodwill and indefinite-lived intangible assets for impairment as of October 1st each year, or more frequently should circumstances change or events occur that would more likely than not reduce the fair value of a reporting unit below its carrying amount. Goodwill The changes in the net carrying amount of goodwill by segment are as follows: (In millions) Roofing Insulation Doors Composites Total Gross carrying amount at December 31, 2023 $ 395 $ 1,520 $ — $ 425 $ 2,340 Acquisitions (see Note 7) — — 1,491 — 1,491 Foreign currency translation (3) (34) (13) (2) (52) Gross carrying amount at December 31, 2024 392 1,486 1,478 423 3,779 Accumulated impairment losses at December 31, 2023 — (948) — — (948) Impairment charge — (10) — — (10) Foreign currency translation — 22 — — 22 Accumulated impairment losses at December 31, 2024 — (936) — — (936) Balance, net of impairment at December 31, 2024 $ 392 $ 550 $ 1,478 $ 423 $ 2,843 (In millions) Roofing Insulation Doors Composites Total Gross carrying amount at December 31, 2022 $ 394 $ 1,499 $ — $ 425 $ 2,318 Acquisitions (see Note 7) — — — (1) (1) Foreign currency translation 1 21 — 1 23 Gross carrying amount at December 31, 2023 395 1,520 — 425 2,340 Accumulated impairment losses at December 31, 2022 — (935) — — (935) Foreign currency translation — (13) — — (13) Accumulated impairment losses at December 31, 2023 — (948) — — (948) Balance, net of impairment at December 31, 2023 $ 395 $ 572 $ — $ 425 $ 1,392 Third Quarter Triggering Event The annual impairment tests performed in the fourth quarter of 2023 indicated that the business enterprise value of the Composites reporting unit exceeded its carrying value by approximately 5%. Given this narrow cushion of Composites reporting unit fair value in excess of carrying value and the ongoing strategic review of the glass reinforcements business, the Company performed an interim goodwill impairment test as of September 30, 2024 for the Composites reporting unit. The interim testing indicated that the business enterprise value of the Composites reporting unit exceeded its carrying value by less than 10%. Annual Impairment Test The annual tests performed in the fourth quarter of 2024 and 2023 resulted in no impairment of goodwill. The Company elected to perform the qualitative approach on all of its reporting units. After evaluating and weighing all relevant events and circumstances, we concluded it is more likely than not that the fair value of the Roofing and Insulation reporting units exceeds their respective carrying value amounts while the Doors reporting unit business enterprise value approximates its carrying value given the acquisition that occurred in May 2024. Given the narrow cushion of Composites reporting unit fair value in excess of carrying value as a result of the third quarter of 2024 impairment testing, the Company performed a quantitative analysis for the Composites reporting unit as of October 1, 2024. Testing indicated that the cushion remained less than 10%. Due to the passage of time since the last quantitative analysis, the Company elected to perform a quantitative analysis for the Roofing and Insulation reporting units. The fair value of each of our reporting units was in excess of its carrying value and thus, no impairment exists. The fair value of the Roofing and Insulation reporting units continues to substantially exceeded the carrying value as of the date of our assessment. Fourth Quarter Triggering Event Subsequent to the annual test for the Composites reporting unit, the Company performed an interim goodwill impairment test during the fourth quarter of 2024 primarily as a result of the progression of the strategic review of the glass reinforcements business. As a result of this test, we determined that no impairment existed for the reporting unit. Testing indicated that the business enterprise value for the Composites reporting unit exceeded its carrying value by less than 5%. There was uncertainty as to the outcome of the strategic review of our glass reinforcements business and the macroeconomic factors that impact this reporting unit. The likelihood of a future impairment could be increased by a sustained downturn in these macroeconomic factors, a change in the long-term revenue growth or profitability for this reporting unit, or the outcome of the strategic review. As part of our quantitative testing process for goodwill of the Composites reporting unit, we estimate fair value using a discounted cash flow approach from the perspective of a market participant, as well as the market approach. For the market approach, we use market multiples derived from a set of similar companies. Significant assumptions used in the discounted cash flow approach are the revenue growth rates, EBIT margins, long-term growth rate, and the discount rate. The terminal business value is determined by applying the long-term growth rate to the latest year for which a forecast exists. Other Intangible Assets Other intangible assets consist of the following: December 31, 2024 December 31, 2023 (In millions) Gross Carrying Amount Accumulated Amortization Net Carrying Amount Gross Accumulated Net Indefinite-lived trademarks and trade names $ 1,225 $ — $ 1,225 $ 992 $ — $ 992 Amortizable intangible assets Customer relationships 1,570 (367) 1,203 614 (283) 331 Technology 373 (199) 174 326 (203) 123 Trademarks and trade names 31 (4) 27 12 (2) 10 Other (a) 60 (1) 59 74 (2) 72 Total other intangible assets $ 3,259 $ (571) $ 2,688 $ 2,018 $ (490) $ 1,528 (a) Other primarily includes emissions rights. Indefinite-Lived Intangible Assets Fair values used in testing for potential impairment of our trademarks and trade names are calculated using the relief-from-royalty method by applying an estimated market value royalty rate to the forecasted revenues of the businesses that utilize those assets. The assumed cash flows from this calculation are discounted at a rate based on a market participant discount rate. The annual test performed in the fourth quarter of 2024 resulted in no impairment of indefinite-lived intangible assets. As of December 31, 2024, there is one indefinite-lived intangible asset that is at an increased risk of impairment, of which is used by our Insulation segment and was partially impaired in the fourth quarter of 2022. A change in the estimated long-term revenue growth rate or discount rate for the segment could increase the likelihood of a future impairment. The following table presents the carrying values of this asset as of December 31, 2024: (In millions) December 31, 2024 European building and technical insulation trade name $ 84 All remaining indefinite-lived intangible assets substantially exceeded their carrying values as of December 31, 2024. The annual test performed in the fourth quarter of 2023 resulted in no impairment of indefinite-lived intangible assets. As of December 31, 2023, there were two indefinite-lived intangible assets that were at an increased risk of impairment, both of which are used by our Insulation segment and were partially impaired in the fourth quarter of 2022. The annual tests performed in the fourth quarter of 2022 resulted in impairment of five of the Company's indefinite-lived intangible assets. Based on the results of this testing, the Company recorded pre-tax non-cash impairment charges totaling $96 million in the fourth quarter of 2022. These charges were recorded in Other expense, net on the Consolidated Statements of Earnings, and were included in the Corporate, Other and Eliminations reporting category. These charges included the following within the Insulation segment: a pre-tax impairment charge of $63 million for a trade name used by our European building and technical insulation business due to the effect of a higher discount rate, associated with rising interest rates, and general economic and geopolitical uncertainty within the European markets resulting in a slightly lower profitability outlook; a pre-tax impairment charge of $12 million related to a trademark used on global cellular glass insulation products due to the effect of a higher discount rate, associated with rising interest rates, and general economic and geopolitical uncertainty within the European markets; a pre-tax impairment charge of $8 million for a trademark used on stone wool insulation products sold in the United States due to forecasted profitability of the product line. The remaining $13 million pre-tax impairment charge for trademarks used within the components business in our Roofing segment was due to the effect of a higher discount rate, associated with rising interest rates, and forecasted profitability of a specific product line. Definite-Lived Intangible Assets The Company amortizes the cost of other intangible assets over their estimated useful lives which, individually, range up to 25 years. The Company's future cash flows are not materially impacted by its ability to extend or renew agreements related to its amortizable intangible assets. During the fourth quarter of 2024, the Company determined that certain asset groups should be tested for recoverability, primarily as a result of the progression of the strategic review of the glass reinforcements business. Recoverability of the long-lived assets was measured by comparing the carrying amount of the asset groups to the future net undiscounted cash flows expected to be generated by the asset groups. Specifically for the glass reinforcements asset group, the Company used an undiscounted cash flow model giving consideration to probability weighted cash flows of differing outcomes of the strategic review. The comparison indicated that one of the asset groups, the glass reinforcements asset group, was not recoverable. Fair value of the glass reinforcements asset group was calculated using a discounted cash flow model and market information obtained through the strategic review to estimate the fair value of the asset group, with weighting applied. As a result of the analysis performed, the Company recorded pre-tax asset impairment charges for the amount by which the carrying value exceeded its fair value of $483 million for the year ended December 31, 2024 which is included in Impairment due to strategic review on the Consolidated Statements of Earnings. These charges include $439 million related to property, plant and equipment, $30 million related to operating lease right-of-use assets and $14 million related to definite-lived intangible assets. The primary assumption used in the fair value analysis was the weighting of the discounted cash flow model and market information. The fair value measurements are classified as Level 3 within the fair value hierarchy as defined in ASC 820, "Fair Value Measurement" due to the unobservable inputs used. Amortization expense for intangible assets for the years ended December 31, 2024, 2023 and 2022 was $132 million, $94 million and $55 million, respectively. In 2023, amortization expense included $25 million of accelerated amortization related to restructuring actions further explained in Note 13 to the Consolidated Financial Statements. The estimated amortization expense for intangible assets for the next five years is as follows: (In millions) Amortization 2025 $ 147 2026 $ 132 2027 $ 124 2028 $ 123 2029 $ 103

PROPERTY, PLANT AND EQUIPMENT

PROPERTY, PLANT AND EQUIPMENT	12 Months Ended
	Dec. 31, 2024
Property, Plant and Equipment [Abstract]
PROPERTY, PLANT AND EQUIPMENT	PROPERTY, PLANT AND EQUIPMENT Property, plant and equipment consist of the following: December 31, (In millions) 2024 2023 Land $ 211 $ 168 Buildings and leasehold improvements 1,371 1,263 Machinery and equipment 5,727 5,402 Construction in progress 586 665 Property, plant and equipment, gross 7,895 7,498 Accumulated depreciation (3,731) (3,657) Property, plant and equipment, net $ 4,164 $ 3,841 Machinery and equipment includes certain precious metals used in our production tooling, which comprise approximately 7% and 10% of total machinery and equipment as of December 31, 2024 and December 31, 2023, respectively. Our production tooling needs in our Composites segment are changing due to a strategic shift in the Company's metal ownership portfolio, as well as, in response to changes in economic and technological factors. As a result, the Company sold certain precious metals resulting in gains of $19 million for the twelve months ended months ended December 31, 2024. There were no significant sales of precious metals resulting in gains or losses during the twelve months ended December 31, 2023 and December 31, 2022. These gains are included in Other expense, net on the Consolidated Statements of Earnings and are reflected in the Corporate, Other and Eliminations reporting category. The cash proceeds from the sales are included in Net cash flow used for investing activities in the Consolidated Statements of Cash Flow. From time-to-time we also exchange certain precious metals used in production tooling for certain other precious metals to be used in production tooling. There were no significant non-cash exchanges during the twelve months ended December 31, 2024 and December 31, 2023. During the twelve months ended December 31, 2022, these non-cash exchanges resulted in a net increase to Machinery and equipment of $18 million and gains totaling $18 million. These gains are included in Other expense, net on the Consolidated Statements of Earnings and reflected in the Corporate, Other and Eliminations reporting category. These non-cash investing activities are not included in Net cash flow used by investing activities in the Consolidated Statements of Cash Flows. We do not expect these non-cash exchanges to materially impact our current or future capital expenditure requirements or rate of depletion. During the fourth quarter of 2024, the Company determined that certain asset groups should be tested for recoverability, primarily as a result of the progression of the strategic review of the glass reinforcements business. Recoverability of the long-lived assets was measured by comparing the carrying amount of the asset groups to the future net undiscounted cash flows expected to be generated by the asset groups. Specifically for the glass reinforcements asset group, the Company used an undiscounted cash flow model giving consideration to probability weighted cash flows of differing outcomes of the strategic review. The comparison indicated that one of the asset groups, the glass reinforcements asset group, was not recoverable. Fair value of the glass reinforcements asset group was calculated using a discounted cash flow model and market information obtained through the strategic review to estimate the fair value of the asset group, with weighting applied. As a result of the analysis performed, the Company recorded pre-tax asset impairment charges for the amount by which the carrying value exceeded its fair value of $483 million for the year ended December 31, 2024 which is included in Impairment due to strategic review on the Consolidated Statements of Earnings. These charges include $439 million related to property, plant and equipment, $30 million related to operating lease right-of-use assets and $14 million related to definite-lived intangible assets. The primary assumption used in the fair value analysis was the weighting of the discounted cash flow model and market information. The fair value measurements are classified as Level 3 within the fair value hierarchy as defined in ASC 820, "Fair Value Measurement" due to the unobservable inputs used. For the years ended December 31, 2024, 2023 and 2022, depreciation expense was $503 million, $481 million and $447 million, respectively, which includes depletion expense related to precious metals used in our production tooling. In 2024, 2023 and 2022, depreciation expense included $13 million, $76 million and $26 million, respectively, of accelerated depreciation related to restructuring actions further explained in Note 13 to the Consolidated Financial Statements.

ACQUISITIONS

ACQUISITIONS	12 Months Ended
	Dec. 31, 2024
Business Combination, Asset Acquisition, and Joint Venture Formation [Abstract]
ACQUISITIONS	. ACQUISITIONS Masonite On February 8, 2024, the Company entered into an Arrangement Agreement (the "Arrangement Agreement") with Masonite International Corporation, a British Columbia corporation ("Masonite"), pursuant to which the Company agreed to acquire all of the issued and outstanding common shares of Masonite at a purchase price of $133.00 per share (the "Arrangement"). On May 15, 2024, as determined by the Arrangement Agreement, the Company completed the acquisition of 100% of the issued and outstanding shares of Masonite for $133.00 per share in cash, without interest for a total purchase price of $3.2 billion. The acquisition was funded primarily with debt proceeds of $2.8 billion and cash on hand. Please refer to the discussion under "364-Day Credit Facility" in Note 14 of the Consolidated Financial Statements for further information. Masonite is a leading global designer, manufacturer, marketer and distributor of interior and exterior doors and door systems for the residential new construction and residential repair and remodeling markets. The addition of Masonite's market-leading doors business creates a new growth platform for the Company, strengthening the Company's position in building and construction and expanding its offering of branded residential building products. Masonite's operating results and preliminary purchase price allocation have been included in the Company's newly established Doors reportable segment from May 15, 2024, the effective date of the Arrangement, within the Consolidated Financial Statements. Doors contributed revenues of $1,448 million and earnings of $74 million to the Company for the period from May 15, 2024 to December 31, 2024. Please refer to Note 2 of the Consolidated Financial Statements for further information. For the twelve months ended months ended December 31, 2024, the Company incurred $49 million of transaction costs, related to the Arrangement. These expenses are included in Other expense, net on the Company's Consolidated Statements of Earnings. The fair value of the total purchase consideration transferred was determined as follows: (In millions) Fair Value of Purchase Consideration Closing cash consideration $ 2,935 Pre-combination vesting portion of fair value of Masonite outstanding equity awards converted to Owens Corning time vesting RSUs 35 Repayment of Masonite term loan facility 216 Total transaction consideration $ 3,186 The closing cash as part of preliminary estimated consideration was calculated at the price of $133.00 per outstanding Masonite common share. At the close of the acquisition of Masonite, there were 22.07 million Masonite common shares outstanding. The preliminary estimated fair value of Owens Corning common stock underlying Masonite outstanding equity awards that have been converted into awards with respect to Owens Corning common stock is calculated as follows: (In millions, except share and per share amounts) Amount Number of Masonite stock awards outstanding (a) 639,608 Exchange ratio (b) 0.7642 Owens Corning equity awards issued for Masonite outstanding equity awards 488,778 10-day weighted average closing share price of Owens Corning common stock (c) $ 174.03 Fair value of Owens Corning time vesting RSUs issued for Masonite outstanding equity awards $ 85 Less: Estimated fair value allocated to post-transaction compensation expense (50) Fair value of awards included in transaction consideration $ 35 (a) Represents the Masonite stock awards that have been converted into Owens Corning equity awards upon completion of the acquisition of Masonite, based on awards outstanding at May 15, 2024. Masonite equity awards include awards issued under various stock incentive plans of Masonite. (b) The exchange rate was determined by the consideration amount divided by the volume weighted average closing sale price of one share of Owens Corning common stock for the ten consecutive trading days ended May 15, 2024, in accordance with the terms of the Arrangement Agreement. (c) The ten-day weighted average closing share price was calculated for the ten consecutive trading days ended May 15, 2024, in accordance with the terms of the Arrangement Agreement. On May 15, 2024, the effective date of the Arrangement, the Company transferred consideration to Masonite to repay the Masonite 2027 term loan facility (the "Masonite term loan facility"). This repayment was required by the change in control provision within the terms of the Masonite term loan facility. The Company has applied the acquisition method of accounting in accordance with Accounting Standards Codification ("ASC") Topic 805, Business Combinations, and recognized assets acquired and liabilities assumed at their fair values as of the effective date of the Arrangement, with the excess purchase consideration recorded to goodwill. The Company has not yet finalized the valuation of the assets acquired and liabilities assumed as of December 31, 2024. The Company is continuing to obtain information to complete its valuation of certain assets and liabilities, and during the twelve months ended December 31, 2024, the Company recorded measurement period adjustments to the purchase price allocation. Additional adjustments may be recorded to the fair value of intangible assets, property, plant and equipment, goodwill and deferred income taxes among other items during the measurement period, a period not to exceed 12 months from the acquisition date. The following table summarizes the preliminary acquisition date fair value net of measurement period adjustments of net tangible and intangible assets acquired, net of liabilities assumed as part of the Arrangement: (In millions) As originally reported Measurement period adjustments As adjusted Cash and cash equivalents $ 282 $ — $ 282 Receivables, net 330 — 330 Inventories 379 — 379 Other current assets 82 (4) 78 Property, plant and equipment, net 861 (2) 859 Operating lease right-of-use assets 253 — 253 Intangible assets 1,579 (221) 1,358 Deferred income taxes 14 — 14 Other non-current assets 91 — 91 Total assets 3,871 (227) 3,644 Accounts payable 196 — 196 Current operating lease liabilities 28 — 28 Other current liabilities 187 — 187 Long-term debt 867 — 867 Non-current operating lease liabilities 235 — 235 Deferred income taxes 413 (47) 366 Other non-current liabilities 32 3 35 Net assets acquired 1,913 (183) 1,730 Non-controlling interest (35) — (35) Goodwill 1,308 183 1,491 Total net assets acquired $ 3,186 $ — $ 3,186 The details on the methodology and significant inputs used for fair value of valuation are outlined below. Goodwill Preliminary purchase consideration allocation resulted in $1.5 billion in goodwill. During the twelve months ended December 31, 2024 the Company increased the value of goodwill by $183 million as a result of measurement period adjustments. The goodwill is not deductible for tax purposes. The factors contributing to the recognition of the amount of goodwill are based on several strategic and synergistic benefits that are expected to be realized from the acquisition. Receivables The fair value of receivables acquired is $330 million, with the gross contractual amount being $331 million. The Company expects $1 million to be uncollectible. Inventory The fair value of inventory was determined by the market selling price of the inventory, less the remaining manufacturing and selling costs and a normal profit margin on those manufacturing and selling efforts. The fair value of inventory has been stepped up by $18 million, this amount has been fully amortized to Cost of Sales as the inventory was sold. Property, Plant and Equipment The preliminary fair value of property, plant and equipment is $859 million and was determined using cost and market approaches. The cost approach reflects the amount that would be required to replace the asset to service capacity, this approach was used where there was historical data available. Where there was not historical data available the market approach was used, this approach reflects recent sales of identical or comparable assets. Intangible Assets The preliminary fair value of acquired intangible assets is $1.4 billion. During the twelve months ended December 31, 2024, the Company reduced the value of acquired intangibles by $221 million, as we continue to obtain information used to determine the fair value during the measurement period. There were no material impacts to the Consolidated Statements of Earnings as a result of this adjustment. The fair value of customer relationships was determined using the multi-period excess earnings method. Key assumptions under this method are the revenue growth rate, adjusted EBITDA margin (including the adjusted terminal EBITDA margin), customer attrition rate, discount rate, tax rate and contributory asset charges. The fair value of trade names were determined using the relief from royalty method. Key assumptions under this method are future cash flow estimates, royalty rate and discount rate. (In millions, except useful life amounts) Estimated Preliminary Estimated Asset Fair Value Customer relationships 10 - 21 $ 979 Technology 5 120 Trademarks and trade names (indefinite-lived) Indefinite 240 Trademarks and trade names 10 19 Identifiable intangible assets, net $ 1,358 Debt The fair value of Masonite's unsecured senior notes was determined using the market approach, based on the trading value of the notes in the market. Joint Ventures and Non-Controlling Interests The Company's acquisition of Masonite included joint ventures with Dominance Industries, Inc., 45% owned, and Vanair Design Inc., 30% owned. The acquisition also included a 25% non-controlling interest in Sacopan Inc. for the portion owned by a third party and a 50% non-controlling interest in Magna Foremost SDN BHD for the portion owned by a third party. The value of these investments and non-controlling interests were determined using an equally weighted value from the income approach and the market approach. Pro Forma Financial Information The following table summarizes, on an unaudited pro forma basis, the combined results of operations of the Company for the twelve months ended December 31, 2024 and 2023, assuming the acquisition had occurred on January 1, 2023. Twelve months ended December 31, (In millions) 2024 2023 Net sales $ 11,875 $ 12,170 Net earnings $ 751 $ 1,093 The pro forma financial information includes certain adjustments to adhere to the Company's accounting policies and adjustments to the historical results with pro forma adjustments, net of tax, that assume the acquisition occurred on January 1, 2023. This includes removing the results of the Architectural segment that was sold by Masonite prior to the close of the Arrangement, an adjustment to cost of goods sold to expense the step-up of inventory to fair value, increased depreciation expense to reflect the fair value of property, plant and equipment, and increased amortization expense related to the fair value of identifiable amortizable intangible assets. Adjustments were also made to recognize transaction costs incurred by the Company in the beginning of the comparative pro forma period and remove Masonite transaction costs. In addition, adjustments were made to reflect the interest and financing costs of the 364-Day Credit Facility (as defined below) used to fund the purchase price, and the interest, discount amortization, and capitalized financing cost amortization for the 2027, 2034 and 2054 senior notes that were issued to pay off the 364-Day Credit Facility in the comparative pro forma period, see Note 14 for further detail. Finally, adjustments were made to remove interest expense for the pro forma period related to the Masonite term loan facility that was paid off at closing as part of the consideration for the Arrangement. Significant adjustments to the pro forma financial information are as follows: 1. Net sales were decreased by $119 million and $337 million for the twelve months ended December 31, 2024 and 2023, respectively, to remove the sales of the Architectural segment that was sold by Masonite prior to the close of the Arrangement. 2. Net earnings were decreased by $7 million and $70 million for the twelve months ended December 31, 2024 and 2023, respectively, to reflect increased amortization expense related to the fair value of identified amortizable intangible assets. 3. Net earnings were adjusted by $56 million, for the twelve months ended December 31, 2024, to remove transaction costs incurred by Masonite. 4. Net earnings were adjusted by $49 million each, for the twelve months ended December 31, 2024 and 2023, to move transaction costs incurred by the Company to the beginning of the comparative period. 5. Net earnings were decreased by $49 million and $107 million for the twelve months ended December 31, 2024 and 2023, respectively, to reflect the interest expense, discount amortization, and capitalized financing cost amortization for the 2027, 2034 and 2054 senior notes that were issued to pay off the 364-Day Credit Facility. 6. Net earnings were decreased by $90 million and increased by $67 million for the twelve months ended December 31, 2024 and 2023, respectively, to give effect to the tax impact of pro forma adjustments. The pro forma financial information does not reflect any anticipated synergies or dis-synergies, operating efficiencies or cost savings that may result from the Arrangement and integration costs that may be incurred. Fiberteq On September 1, 2022, the Company acquired the remaining 50% interest in Fiberteq, LLC (“Fiberteq”), the joint venture between Owens Corning and IKO Industries, Ltd, which produces high-quality wet-formed fiberglass mat for roofing applications for $140 million, net of cash acquired. During the third quarter of 2023, an additional $6 million of consideration was paid as a result of final working capital adjustments. The acquisition advances the Composites strategy to focus on high-value material solutions and expands Owens Corning's capacity to produce non-woven mat. The Company's 50% interest in Fiberteq was accounted for as an equity-method investment and had a carrying value of $17 million at the acquisition date. The Company used the discounted cash flow method to remeasure the previously held equity method investment to its fair value of $147 million, resulting in the recognition of a gain of $130 million, which is recorded in Gain on equity method investment on the 2022 Consolidated Statements of Earnings. The operating results for Fiberteq have been included in the Composites segment within the Consolidated Financial Statements since the date of the acquisition. The purchase price allocation included $58 million in intangible assets, which primarily consists of customer relationships with an estimated weighted average life of 3 years, a $62 million unfavorable contract liability and $242 million in goodwill , of which 50% is tax deductible . The factors contributing to the recognition of the amount of goodwill are based on several strategic and synergistic benefits that are expected to be realized from the acquisition. The pro-forma effect of this acquisition on revenues and earnings was not material. Natural Polymers On August 1, 2022, the Company acquired Natural Polymers, LLC (“Natural Polymers”), an innovative manufacturer of spray polyurethane foam insulation for building and construction applications for $111 million, net of cash acquired. The acquisition advances the Owens Corning strategy to strengthen the Company's core building and construction products and expand its addressable markets into higher-growth segments. The operating results for Natural Polymers have been included in the Insulation segment within the Consolidated Financial Statements since the date of the acquisition. The purchase price allocation included $44 million in intangible assets and $62 million in goodwill, of which all is tax deductible. The intangible assets consist of definite-lived trademarks of $5 million with an estimated weighted average life of 10 years, technology of $12 million with an estimated weighted average life of 6 years and customer relationships of $27 million with an estimated weighted average life of 17 years. The factors contributing to the recognition of the amount of goodwill are based on several strategic and synergistic benefits that are expected to be realized from the acquisition. The pro-forma effect of this acquisition on revenues and earnings was not material. WearDeck® On June 1, 2022, the Company acquired all of the outstanding assets of WearDeck®, a premium producer of composite weather-resistant decking for commercial and residential applications, for $133 million, net of cash acquired. The acquisition advances the Composites business growth strategy to focus on high-value material solutions within the building and construction industry. The operating results for WearDeck® have been included in the Composites segment within the Consolidated Financial Statements since the date of the acquisition. The purchase price allocation included $38 million in intangible assets and $68 million in goodwill , of which $61 million is tax deductible. The intangible assets consist of definite-lived trademarks of $7 million with an estimated average life of 10 years, technology of $10 million with an estimated weighted average life of 11 years and customer relationships of $21 million with an estimated weighted average life of 15 years. The factors contributing to the recognition of the amount of goodwill are based on several strategic and synergistic benefits that are expected to be realized from the acquisition. The pro-forma effect of this acquisition on revenues and earnings was not material.

DIVESTITURES

DIVESTITURES	12 Months Ended
	Dec. 31, 2024
Business Divestitures [Abstract]
DIVESTITURES	DIVESTITURES On March 3, 2023, the Company finalized the sale of its Insulation site in Santa Clara, California for total proceeds of $234 million, net of transaction fees. Total proceeds included a non-refundable deposit of $50 million received in the third quarter of 2021. As a result of this sale, the Company recognized a pre-tax gain of $189 million in the first quarter of 2023, which is recorded in Gain on sale of site on the Consolidated Statements of Earnings. On November 24, 2022, the Company finalized the sale of its Russian operations within the Composites and Insulation segments. As a result of this sale, the Company received $104 million, net of cash sold, in consideration and recorded a pre-tax loss of $33 million in Other expense, net on the Consolidated Statements of Earnings. On July 1, 2022, the Company finalized the sale of the European portion of the dry-use chopped strands (“DUCS”) product line located in Chambéry, France, within the Composites segment. As a result of this sale, the Company received $80 million, net of cash sold, in consideration and recorded a pre-tax loss of $30 million in Other expense, net

ASSETS HELD FOR SALE

ASSETS HELD FOR SALE	12 Months Ended
	Dec. 31, 2024
Discontinued Operations and Disposal Groups [Abstract]
ASSETS HELD FOR SALE	9. ASSETS HELD FOR SALE On November 4, 2024, the Company entered into a related party agreement to sell its building materials business in China and Korea to a member of the business' management team. At this time the Company met the assets held for sale criteria. The disposal further aligns with the Company's strategy to be a more North America and Europe focused business. The transaction includes six insulation manufacturing facilities in China and a roofing manufacturing facility in Korea. The building materials business, within the Insulation segment, represents annual revenues of approximately $130 million. The Company reclassified $2 million as held for sale within Other current liabilities on the Consolidated Balance Sheets. The Company recorded the assets at the fair value less cost to sell, which was less than the carrying value and resulted in an impairment of $91 million primarily related to Property, Plant and Equipment and Goodwill. The impairment is included in Loss on sale of business on the Consolidated Statements of Earnings. The Company estimated the fair value of these assets, less cost to sell, using Level 3 inputs. The transaction is expected to close mid-2025, any additional loss on disposal is expected to be immaterial.

LEASES

LEASES	12 Months Ended
	Dec. 31, 2024
Leases [Abstract]
LEASES	LEASES Balance Sheet Classification The table below presents the lease-related assets and liabilities recorded on the balance sheet: (In millions) December 31, Leases Classification on Balance Sheet 2024 2023 Assets Operating lease assets Operating lease right-of-use assets $ 414 $ 222 Finance lease assets Other non-current assets 310 149 Total lease assets $ 724 $ 371 Liabilities Current Operating Current operating lease liabilities $ 87 $ 62 Finance Long-term debt – current portion 38 32 Non-current Operating Non-current operating lease liabilities 375 165 Finance Long-term debt, net of current portion 284 122 Total lease liabilities $ 784 $ 381 During the fourth quarter of 2024, the Company determined that certain asset groups should be tested for recoverability, primarily as a result of the progression of the strategic review of the glass reinforcements business. Recoverability of the long-lived assets was measured by comparing the carrying amount of the asset groups to the future net undiscounted cash flows expected to be generated by the asset groups. Specifically for the glass reinforcements asset group, the Company used an undiscounted cash flow model giving consideration to probability weighted cash flows of differing outcomes of the strategic review. The comparison indicated that one of the asset groups, the glass reinforcements asset group, was not recoverable. Fair value of the glass reinforcements asset group was calculated using a discounted cash flow model and market information obtained through the strategic review to estimate the fair value of the asset group, with weighting applied. As a result of the analysis performed, the Company recorded pre-tax asset impairment charges for the amount by which the carrying value exceeded its fair value of $483 million for the year ended December 31, 2024 which is included in Impairment due to strategic review on the Consolidated Statements of Earnings. These charges include $439 million related to property, plant and equipment, $30 million related to operating lease right-of-use assets and $14 million related to definite-lived intangible assets. The primary assumption used in the fair value analysis was the weighting of the discounted cash flow model and market information. The fair value measurements are classified as Level 3 within the fair value hierarchy as defined in ASC 820, "Fair Value Measurement" due to the unobservable inputs used. Lease Costs The table below presents lease-related costs: Twelve Months Ended December 31, (In millions) 2024 2023 2022 Operating lease cost $ 103 $ 81 $ 67 Finance lease cost Amortization of right-of-use asset $ 45 $ 35 $ 30 Interest on lease liabilities $ 11 $ 6 $ 4 Short-term lease cost $ 8 $ 6 $ 12 Variable lease cost $ 11 $ 8 $ 6 Other Information The tables below present supplemental information related to leases: December 31, Weighted-average remaining lease term (years) 2024 2023 2022 Operating leases 8.2 4.6 4.8 Finance leases 13.6 9.5 9.6 December 31, Weighted-average discount rate 2024 2023 2022 Operating leases 5.22 % 3.79 % 3.32 % Finance leases 4.88 % 4.02 % 3.46 % Maturities of Lease Liabilities The table below reconciles the undiscounted cash flows for each of the first five years and the total of the remaining years to the finance lease liabilities and operating lease liabilities recorded on the balance sheet as of December 31, 2024: (In millions) Operating Leases Finance Leases Fiscal Year: 2025 $ 108 $ 54 2026 86 46 2027 70 38 2028 60 33 2029 47 25 2030 and beyond 209 267 Total minimum lease payments 580 463 Less: implied interest 118 141 Present value of future minimum lease payments 462 322 Less: current lease obligations 87 38 Long-term lease obligations $ 375 $ 284
LEASES	LEASES Balance Sheet Classification The table below presents the lease-related assets and liabilities recorded on the balance sheet: (In millions) December 31, Leases Classification on Balance Sheet 2024 2023 Assets Operating lease assets Operating lease right-of-use assets $ 414 $ 222 Finance lease assets Other non-current assets 310 149 Total lease assets $ 724 $ 371 Liabilities Current Operating Current operating lease liabilities $ 87 $ 62 Finance Long-term debt – current portion 38 32 Non-current Operating Non-current operating lease liabilities 375 165 Finance Long-term debt, net of current portion 284 122 Total lease liabilities $ 784 $ 381 During the fourth quarter of 2024, the Company determined that certain asset groups should be tested for recoverability, primarily as a result of the progression of the strategic review of the glass reinforcements business. Recoverability of the long-lived assets was measured by comparing the carrying amount of the asset groups to the future net undiscounted cash flows expected to be generated by the asset groups. Specifically for the glass reinforcements asset group, the Company used an undiscounted cash flow model giving consideration to probability weighted cash flows of differing outcomes of the strategic review. The comparison indicated that one of the asset groups, the glass reinforcements asset group, was not recoverable. Fair value of the glass reinforcements asset group was calculated using a discounted cash flow model and market information obtained through the strategic review to estimate the fair value of the asset group, with weighting applied. As a result of the analysis performed, the Company recorded pre-tax asset impairment charges for the amount by which the carrying value exceeded its fair value of $483 million for the year ended December 31, 2024 which is included in Impairment due to strategic review on the Consolidated Statements of Earnings. These charges include $439 million related to property, plant and equipment, $30 million related to operating lease right-of-use assets and $14 million related to definite-lived intangible assets. The primary assumption used in the fair value analysis was the weighting of the discounted cash flow model and market information. The fair value measurements are classified as Level 3 within the fair value hierarchy as defined in ASC 820, "Fair Value Measurement" due to the unobservable inputs used. Lease Costs The table below presents lease-related costs: Twelve Months Ended December 31, (In millions) 2024 2023 2022 Operating lease cost $ 103 $ 81 $ 67 Finance lease cost Amortization of right-of-use asset $ 45 $ 35 $ 30 Interest on lease liabilities $ 11 $ 6 $ 4 Short-term lease cost $ 8 $ 6 $ 12 Variable lease cost $ 11 $ 8 $ 6 Other Information The tables below present supplemental information related to leases: December 31, Weighted-average remaining lease term (years) 2024 2023 2022 Operating leases 8.2 4.6 4.8 Finance leases 13.6 9.5 9.6 December 31, Weighted-average discount rate 2024 2023 2022 Operating leases 5.22 % 3.79 % 3.32 % Finance leases 4.88 % 4.02 % 3.46 % Maturities of Lease Liabilities The table below reconciles the undiscounted cash flows for each of the first five years and the total of the remaining years to the finance lease liabilities and operating lease liabilities recorded on the balance sheet as of December 31, 2024: (In millions) Operating Leases Finance Leases Fiscal Year: 2025 $ 108 $ 54 2026 86 46 2027 70 38 2028 60 33 2029 47 25 2030 and beyond 209 267 Total minimum lease payments 580 463 Less: implied interest 118 141 Present value of future minimum lease payments 462 322 Less: current lease obligations 87 38 Long-term lease obligations $ 375 $ 284

OTHER CURRENT LIABILITIES

OTHER CURRENT LIABILITIES	12 Months Ended
	Dec. 31, 2024
Payables and Accruals [Abstract]
OTHER CURRENT LIABILITIES	OTHER CURRENT LIABILITIES Other current liabilities consist of the following: December 31, (In millions) 2024 2023 Payroll, vacation pay and incentive compensation $ 255 $ 224 Income, property and other non-payroll taxes 102 91 Other 385 300 Total other current liabilities $ 742 $ 615

WARRANTIES

WARRANTIES	12 Months Ended
	Dec. 31, 2024
Product Warranties Disclosures [Abstract]
WARRANTIES	WARRANTIES The Company records a liability for warranty obligations at the date the related products are sold. Adjustments are made as new information becomes available. Please refer to Note 1 for information about our separately-priced extended warranty contracts. A reconciliation of the warranty liability is as follows: December 31, (In millions) 2024 2023 Beginning balance $ 97 $ 88 Amounts accrued for current year 21 26 Acquired obligations 4 — Settlements of warranty claims (23) (17) Ending balance $ 99 $ 97

RESTRUCTURING, ACQUISITION AND

RESTRUCTURING, ACQUISITION AND DIVESTITURE-RELATED COSTS	12 Months Ended
	Dec. 31, 2024
Restructuring and Related Activities [Abstract]
RESTRUCTURING, ACQUISITION AND DIVESTITURE-RELATED COSTS	RESTRUCTURING, ACQUISITION AND DIVESTITURE-RELATED COSTS The Company may incur restructuring, transaction and integration costs related to acquisitions and divestitures, and may incur restructuring and other exit costs in connection with our global cost reduction, product line and productivity initiatives and the Company’s growth strategy. ACQUISITION-RELATED TRANSACTION COSTS During 2024, the Company incurred $49 million of transaction costs related to its acquisition of Masonite. Please refer to Note 7 of the Consolidated Financial Statements for further information. ACQUISITION-RELATED INTEGRATION COSTS During 2024, the Company incurred $83 million of integration costs related to its acquisition of Masonite. Please refer to Note 7 of the Consolidated Financial Statements for further information. RESTRUCTURING RELATED COSTS Building Materials Business Exit Restructuring On November 4, 2024, the Company entered into a related party agreement to sell its Insulation segment's building materials business in China and Korea to a member of the business’ management team. The Company recorded the assets at the fair value less cost to sell, which was less than the carrying value and resulted in an impairment of $91 million related primarily to Property, Plant and Equipment and Goodwill. Following the signing of the agreement, the Company took actions to reduce headcount and implement cost savings initiatives. These actions are expected to result in cumulative costs of approximately $15 million, primarily related to severance and other exit costs. During 2024, the Company recorded $6 million of cash charges, primarily related to severance. Acquisition-Related Restructuring Following the acquisition of Masonite, within the Company's Doors segment, the Company took actions to realize expected synergies from the newly acquired operations. These actions include the decision to exit the Santiago, Chile facility within the segment. During 2024, the Company recorded $55 million of charges, of which $28 million were non-cash charges, primarily related to the accelerated vesting of equity awards and $27 million of cash charges, primarily related to severance. The Company is continuing to review synergies as a result of this acquisition and expects to incur a material amount of incremental costs into future years. Global Composites Restructuring In December 2023, the Company took actions to reduce costs throughout our global Composites segment given current market conditions, primarily through global workforce reductions, as well as streamlining manufacturing and supply chain operations. These actions primarily include salaried workforce reductions and the relocation of the Changzhou, China operations to Hangzhou, China. In connection with these actions, the Company estimates it will incur cash charges in the range of $20 million to $30 million, primarily related to severance and other exit costs, including termination costs, and non-cash charges in the range of $15 million to $20 million, primarily related to accelerated depreciation. During 2024, the Company recorded $17 million of charges, of which $10 million were non-cash charges, primarily related to accelerated depreciation and $7 million of cash charges, primarily related to severance and other exit costs. Building Materials Asia-Pacific Optimization In December 2023, the Company took actions to further its ongoing cost optimization strategy for the Insulation segment by permanently closing the Xi'an, China facility, which had previously ceased operations, and permanently closing one idled production line at the Guangde, China facility. These actions resulted in cumulative costs of approximately $20 million, primarily related to accelerated depreciation. During 2024, the Company did not incur any charges relating to this project and does not expect any future charges. Protective Packaging Exit In May 2023, the Company made the decision to exit the Protective Packaging business within the Roofing segment, including the production and sale of wood packaging, metal packaging and custom products. Exiting Protective Packaging will allow the Company to focus resources on the growth of its building materials products, which supports the future growth aspirations of the enterprise. With the exit of the Protective Packaging business, the Company closed its plants in Dorval, Quebec and Mission, British Columbia, Canada. The Company also ceased operations at its Qingdao, China facility. In connection with the exit of the Protective Packaging business, the Company estimated that it would incur cash charges of approximately $15 million, primarily related to severance and other exit costs. Additionally, the Company estimated that it would incur total non-cash charges in the range of $70 to $75 million, primarily related to accelerated depreciation of property, plant and equipment and accelerated amortization of definite-lived intangibles. During 2024, the Company recorded $5 million of cash charges, primarily related to other exit costs. The Company does not expect to recognize significant incremental costs related to these actions. Wabash Facility Closure In April 2023, the Company took actions to support its strategy to operate a flexible and cost-efficient manufacturing network through decisions to relocate the Wabash, Indiana mineral wool operations to Joplin, Missouri and to exit the U.S. granulated mineral wool market. These actions resulted in cumulative costs of approximately $30 million, primarily related to severance and accelerated depreciation. During 2024, the Company did not incur any charges relating to this project and does not expect to incur any future charges. European Operating Structure Optimization In March 2023, the Company took actions to optimize the operating structure of its segments across Europe to increase its competitiveness. These actions are expected to result in cumulative costs of approximately $20 million, primarily related to severance and other exit costs. During 2024, the Company recorded $3 million of charges primarily related to severance costs. The Company does not expect to recognize significant incremental costs related to these actions. Composites Strategic Realignment Actions On July 1, 2022, the Company finalized the sale of the European portion of the DUCS product line located in Chambéry, France, within the Company's Composites segment. The Company recorded a pre-tax charge of $30 million in Other expense, net on the Consolidated Statements of Earnings in 2022 to reflect the fair value less cost to sell the assets. The Company also took actions to convert the DUCS manufacturing facilities located in Anderson, South Carolina and Kimchon, Korea to produce other glass fiber products needed to support our growth strategy in building and construction applications. During 2023, the Company recorded $2 million of charges primarily related to other exit costs. During 2024, the Company did not incur any charges relating to this project and does not expect any future charges. Roofing Restructuring Actions In December 2021, the Company took actions to restructure operations within the Roofing segment's components product line by relocating production assets from China to India, which allowed the business to optimize its manufacturing network and support a tariff mitigation strategy. During 2022, the Company recorded $3 million of charges primarily related to severance and other exit costs. During 2023, the Company recorded $2 million of charges primarily related to other exit costs. During 2024, the Company did not incur any charges relating to this project and does not expect any further charges. Santa Clara Insulation Site During the third quarter of 2021, the Company entered into a sales agreement for the Company's Insulation site in Santa Clara, California as part of the Company's on-going strategy to operate a flexible, cost-efficient manufacturing network and geographically locate its assets to better serve its customers. On March 3, 2023, the Company finalized the sale of this site for total proceeds of $234 million, net of transaction fees. Total proceeds included a non-refundable deposit of $50 million received in the third quarter of 2021. During 2024, the Company did not incur any charges relating to this project and does not expect any further charges. Consolidated Statements of Earnings Classification The following table presents the impact and respective location of total restructuring, acquisition and divestiture-related costs on the Consolidated Statements of Earnings, which are included within Corporate, Other and Eliminations: Twelve Months Ended December 31, (In millions) Location 2024 2023 2022 Accelerated depreciation Cost of sales $ (13) $ (76) $ (26) Other exit costs Cost of sales (8) (26) (16) Other exit costs Marketing and administrative expenses (2) (2) — Acquisition and divestiture-related costs Marketing and administrative expenses — — (7) Severance Other expense, net (63) (34) (1) Other exit costs Other expense, net — (6) (41) Accelerated amortization Other expense, net — (25) — Acquisition and divestiture-related gains Gain on equity method investment — — 130 Gain on sale of Santa Clara, California site Gain on sale of site — 189 — Acquisition-related transaction costs Other expense, net (49) — — Acquisition-related integration costs Other expense, net (83) — — Loss on sale of business Loss on sale of business (91) — — Total restructuring, acquisition and divestiture-related (costs) gains $ (309) $ 20 $ 39 Summary of Unpaid Liabilities The following tables summarize the status of the unpaid liabilities from the Company’s restructuring activities: December 31, 2024 (In millions) Building Materials Business exit Acquisition-related Restructuring Global Composites Restructuring Protective Packaging Exit Wabash Facility Closure European Operating Structure Optimization Balance at December 31, 2023 $ — $ — $ 12 $ 1 $ 3 $ 6 Restructuring costs 6 55 17 5 — 3 Payments — (24) (5) (3) (3) (4) Accelerated depreciation and other non-cash items — (28) (10) (3) — — Balance at December 31, 2024 $ 6 $ 3 $ 14 $ — $ — $ 5 Cumulative charges incurred $ 6 $ 55 $ 33 $ 83 $ 33 $ 15 As of December 31, 2024, the remaining liability balance is primarily comprised of $25 million related to severance, which the Company expects to pay over the next twelve months. As previously stated, we have engaged in restructuring programs over the past several years. For the purposes of this table, the Building Materials Asia-Pacific Optimization, Composites Strategic Realignment Actions, Roofing Restructuring Actions and Santa Clara Insulation Site restructuring programs have been aggregated as "Other Programs" for this note. As of December 31, 2024, we do not expect to incur any material future charges related to the Other Programs. December 31, 2023 (In millions) Global Composites Restructuring Protective Packaging Exit Wabash Facility Closure European Operating Structure Optimization Other Programs Balance at December 31, 2022 $ — $ — $ — $ — $ 8 Restructuring costs 16 78 33 12 28 Payments — (8) (4) (6) (18) Accelerated depreciation and other non-cash items (4) (69) (26) — (18) Balance at December 31, 2023 $ 12 $ 1 $ 3 $ 6 $ — Cumulative charges incurred $ 16 $ 78 $ 33 $ 12 $ 105

DEBT

DEBT	12 Months Ended
	Dec. 31, 2024
Debt Disclosure [Abstract]
DEBT	Details of the Company’s outstanding long-term debt, as well as the fair values, are as follows: December 31, 2024 December 31, 2023 (In millions) Carrying Value Fair Carrying Value Fair 4.200% senior notes, net of discount and financing fees, due 2024 $ — — % $ 399 99 % 3.400% senior notes, net of discount and financing fees, due 2026 399 98 % 398 96 % 5.500% senior notes, net of discount and financing fees, due 2027 497 102 % N/A N/A 5.375% senior notes, net of discount and financing fees, due 2028 29 99 % N/A N/A 3.950% senior notes, net of discount and financing fees, due 2029 447 95 % 447 95 % 3.500% senior notes, net of discount and financing fees, due 2030 2 89 % N/A N/A 3.500% senior notes, net of discount and financing fees, due 2030 338 93 % N/A N/A 3.875% senior notes, net of discount and financing fees, due 2030 298 94 % 298 94 % 5.700% senior notes, net of discount and financing fees, due 2034 790 102 % N/A N/A 7.000% senior notes, net of discount and financing fees, due 2036 369 112 % 369 116 % 4.300% senior notes, net of discount and financing fees, due 2047 589 80 % 589 88 % 4.400% senior notes, net of discount and financing fees, due 2048 391 80 % 391 87 % 5.950% senior notes, net of discount and financing fees, due 2054 683 99 % N/A N/A Various finance leases, due through 2050 (a) 322 100 % 154 100 % Other — N/A 1 N/A Total long-term debt 5,154 N/A 3,046 N/A Less – current portion of senior notes — — % 399 99 % Less – current portion of finance leases and other (a) 38 100 % 32 100 % Long-term debt, net of current portion $ 5,116 N/A $ 2,615 N/A (a) The Company determined that the book value of the above noted long-term debt instruments approximates fair value. The fair values of the Company's outstanding long-term debt instruments were estimated using market observable inputs, including quoted prices in active markets, market indices and interest rate measurements. Within the hierarchy of fair value measurements, these are Level 2 fair values. Senior Notes The Company issued $500 million of 2027 senior notes with an annual interest rate of 5.500%, $800 million of 2034 senior notes with an annual interest rate of 5.700% and $700 million of 2054 senior notes with an annual interest rate of 5.950% on May 31, 2024. These senior notes are net of discounts and issuance costs of $4 million, $11 million and $17 million, respectively. The proceeds from these notes were used to repay a portion of the outstanding borrowings under the 364-Day Credit Facility (as defined below) that was used to fund a portion of the purchase of Masonite in the second quarter of 2024 and to pay related fees and expenses. On May 1, 2024, in connection with the acquisition of Masonite, we commenced an offer to exchange (the “Exchange Offer”) any and all of Masonite’s outstanding 3.50% Senior Notes due 2030 (the “Masonite 2030 notes”) for new 3.50% Senior Notes due 2030 of Owens Corning (the “Owens Corning 2030 notes”). On May 22, 2024, 99.51% of the outstanding Masonite 2030 notes were exchanged and we issued $373 million aggregate principal amount of Owens Corning 2030 notes, which was a non-cash financing transaction for the Company. Interest on the notes is payable semiannually in arrears on February 15 and August 15 each year, beginning on August 15, 2024. Following the settlement of the Exchange Offer, approximately $2 million of the Masonite 2030 notes that were not exchanged remain outstanding, which has been recorded on the Consolidated Balance Sheets. On April 15, 2024, in connection with the acquisition of Masonite, we commenced a tender offer (the “Tender Offer”) to purchase any and all of Masonite's outstanding 5.375% Senior Notes due 2028 (the “Masonite 2028 notes”) with an aggregate value of $501 million. On May 13, 2024, 94.25% of the outstanding Masonite 2028 notes were validly tendered, with Owens Corning making a cash payment on May 16, 2024 of approximately $480 million, inclusive of $7 million of interest and $1 million premium on tender. Following the settlement of the Tender Offer, approximately $29 million of the Masonite 2028 notes that were not tendered remain outstanding, which has been recorded on the Consolidated Balance Sheets. Interest on the Masonite 2028 notes is payable semiannually in arrears on February 1 and August 1 each year. The Company issued $300 million of 2030 senior notes on May 12, 2020. Interest on the notes is payable semiannually in arrears on June 1 and December 1 each year, beginning on December 1, 2020. The proceeds from these notes were used for general corporate purposes. The Company issued $450 million of 2029 senior notes on August 12, 2019. Interest on the notes is payable semiannually in arrears on February 15 and August 15 each year, beginning on February 15, 2020. The proceeds from these notes were used to repay $416 million of our 2022 senior notes and $34 million of our 2036 senior notes. The Company issued $400 million of 2048 senior notes on January 25, 2018. Interest on the notes is payable semiannually in arrears on January 30 and July 30 each year, beginning on July 30, 2018. The proceeds from these notes were used, along with borrowings on a $600 million term loan commitment and borrowings on the Receivables Securitization Facility (as defined below), to fund the purchase of Paroc in the first quarter of 2018. The Company issued $600 million of 2047 senior notes on June 26, 2017. Interest on the notes is payable semiannually in arrears on January 15 and July 15 each year, beginning on January 15, 2018. A portion of the proceeds from these notes was used to fund the purchase of Pittsburgh Corning in 2017 and for general corporate purposes. The remaining proceeds were used to repay $144 million of our 2019 senior notes and $140 million of our 2036 senior notes. The Company issued $400 million of 2026 senior notes on August 8, 2016. Interest on the notes is payable semiannually in arrears on February 15 and August 15 each year, beginning on February 15, 2017. A portion of the proceeds from these notes was used to redeem $158 million of our 2016 senior notes. The remaining proceeds were used to pay down portions of our Receivables Securitization Facility and for general corporate purposes. The Company issued $400 million of 2024 senior notes on November 12, 2014. Interest on the notes is payable semiannually in arrears on June 1 and December 1 each year, beginning on June 1, 2015. A portion of the proceeds from these notes was used to repay $242 million of our 2016 senior notes and $105 million of our 2019 senior notes. The remaining proceeds were used to pay down our Senior Revolving Credit Facility (as defined below), finance general working capital needs, and for general corporate purposes. In the fourth quarter of 2024, the Company fully repaid the 2024 senior notes of $400 million at maturity. The Company issued $550 million of 2036 senior notes on October 31, 2006. Interest on the notes is payable semiannually in arrears on June 1 and December 1 each year, beginning on June 1, 2007. The proceeds of these notes were used to pay certain unsecured and administrative claims, finance general working capital needs and for general corporate purposes. Collectively, the Company's senior notes above, other than the Masonite 2028 notes or the Masonite 2030 notes, are referred to as the “Senior Notes.” The Senior Notes are general unsecured obligations of the Company and rank pari passu with all existing and future senior unsecured indebtedness of the Company. The Company has the option to redeem all or part of the Senior Notes at any time at a “make-whole” redemption price. The Company is subject to certain covenants in connection with the issuance of the Senior Notes that it believes are usual and customary. The Company was in compliance with these covenants as of December 31, 2024. Senior Revolving Credit Facility On March 1, 2024, the Company entered into an amended and restated senior revolving credit facility (the “Senior Revolving Credit Facility”) to increase the available principal amount from $800 million to $1.0 billion and to extend the maturity to March 2029. The Senior Revolving Credit Facility includes both borrowings and letters of credit. Borrowings under the Senior Revolving Credit Facility may be used for general corporate purposes and working capital. The Company has the discretion to borrow under multiple options, which provide for varying terms and interest rates including the United States prime rate, federal funds rate plus a spread or forward-looking term rate based on the Secured Overnight Financing Rate (“Term SOFR”) plus a spread. In May 2023, the Senior Revolving Credit Facility was amended to formally adopt Term SOFR plus a spread as the benchmark reference rate in anticipation of the June 30, 2023 discontinuation of the London Interbank Offered Rate. The Senior Revolving Credit Facility contains various covenants, including a maximum allowed leverage ratio, that the Company believes are usual and customary for a senior unsecured credit agreement. The Company was in compliance with these covenants as of December 31, 2024. Please refer to the Credit Facility Utilization section below for liquidity information as of December 31, 2024. Receivables Securitization Facility For the receivables securitization facility (the "Receivables Securitization Facility"), the Company has a Receivables Purchase Agreement (“RPA”) that is accounted for as secured borrowings in accordance with ASC 860, “Accounting for Transfers and Servicing.” Owens Corning Sales, LLC and Owens Corning Receivables LLC, each a subsidiary of the Company, have an RPA with certain financial institutions. On March 1, 2024, the Company amended and restated the RPA to increase the facility limit from $280 million to $300 million and to extend the scheduled maturity date to February 2025. Under the RPA, the Company has the ability to borrow at the lenders’ cost of funds, which approximates Term SOFR plus a spread; alternatively, the Company may borrow at the higher of the United States prime rate or the Overnight Bank Funding Rate plus a spread. The RPA contains various covenants, including a maximum allowed leverage ratio, that the Company believes are usual and customary for a securitization facility. The Company was in compliance with these covenants as of December 31, 2024. Please refer to the Credit Facility Utilization section below for liquidity information as of December 31, 2024. Owens Corning Receivables LLC’s sole business consists of the purchase or acceptance through capital contributions of trade receivables and related rights from Owens Corning Sales, LLC and the subsequent retransfer of or granting of a security interest in such trade receivables and related rights to certain purchasers who are party to the RPA. Owens Corning Receivables LLC is a separate legal entity with its own separate creditors who will be entitled, upon its liquidation, to be satisfied out of Owens Corning Receivables LLC’s assets prior to any assets or value in Owens Corning Receivables LLC becoming available to Owens Corning Receivables LLC’s equity holders. The assets of Owens Corning Receivables LLC are not available to pay creditors of the Company or any other affiliates of the Company or Owens Corning Sales, LLC. On May 15, 2024, the Company initially borrowed $295 million on the Receivables Securitization Facility, which was used to pay down a portion of the 364-Day Credit Facility. Subsequent to the May 15, 2024 borrowing, the Company repaid and re-borrowed on the Receivables Securitization Facility throughout the year to pay down the 364-Day Credit Facility and support working capital needs. As of December 31, 2024, there was no outstanding balance on the Receivables Securitization Facility. Please refer to the Credit Facility Utilization section below for liquidity information as of December 31, 2024. 364-Day Credit Facility On March 1, 2024, the Company entered into an unsecured term loan agreement in an aggregate principal amount of $3.0 billion, which matures 364 days after the facility is initially funded with a single drawing (the “364-Day Credit Facility”). In May 2024, to fund a portion of the purchase of Masonite, the Company borrowed $2.8 billion using Term SOFR plus a spread on the 364-Day Credit Facility. As a result of the borrowing, the Company incurred approximately $16 million of financing fees which were amortized to Interest expense, net on the Consolidated Statements of Earnings. During the second quarter of 2024, the Company completely repaid the 364-Day Credit Facility with a combination of proceeds from the issuance of new senior notes, borrowings on the Receivables Securitization Facility and cash on hand. Based on terms of the agreement, no further amounts can be drawn. Credit Facility Utilization The following table shows how the Company utilized its primary sources of liquidity: Balance at December 31, 2024 (In millions) Senior Revolving Credit Facility Receivables Securitization Facility Facility size or borrowing limit $ 1,000 $ 300 Collateral capacity limitation on availability N/A — Outstanding borrowings — — Outstanding letters of credit 4 1 Availability on facility $ 996 $ 299 Debt Maturities The aggregate maturities for all outstanding long-term debt borrowings for each of the five years following December 31, 2024 and thereafter are presented in the table below. The maturities below are the aggregate par amounts of the outstanding senior notes and finance lease liabilities: (In millions) Maturities Fiscal Year: 2025 $ 38 2026 433 2027 526 2028 52 2029 473 2030 and beyond 3,730 Total $ 5,252 Short-Term Debt At December 31, 2024 and December 31, 2023, short-term borrowings were approximately $1 million. The short-term borrowings for both periods consisted of various operating lines of credit. The weighted average interest rate on all short-term borrowings was approximately 3.8% and 5.1% for December 31, 2024 and December 31, 2023, respectively.

PENSION PLANS

PENSION PLANS	12 Months Ended
	Dec. 31, 2024
Defined Benefit Plans and Other Postretirement Benefit Plans Disclosures [Abstract]
PENSION PLANS	PENSION PLANS Pension Plans The Company sponsors defined benefit pension plans. Under the plans, pension benefits are based on an employee’s years of service and, for certain categories of employees, qualifying compensation. Company contributions to these pension plans are determined by an independent actuary to meet or exceed minimum funding requirements. In our U.S. plan, the unrecognized cost of any retroactive amendments and actuarial gains and losses are amortized over the average remaining life expectancy of inactive participants. In all of our Non-U.S. plans, the unrecognized cost of any retroactive amendments and actuarial gains and losses are amortized over the average future service period of plan participants expected to receive benefits. During the fourth quarter of 2023, the Company entered into two agreements to purchase non-participating annuity contracts from insurance companies to transfer $291 million of the Company's outstanding pension projected benefit obligation (“PBO”) related to certain U.S. and non-U.S. pension plans. These transactions were funded with pension plan assets of $268 million. As a result of these transactions, the Company recognized a pre-tax settlement charge of $145 million in the fourth quarter of 2023 from the accelerated recognition of a pro rata portion of plan actuarial losses. This charge was recorded in Non-operating (income) expense, net The following tables provide a reconciliation of the change in the projected benefit obligation, the change in plan assets and the net amount recognized in the Consolidated Balance Sheets: December 31, 2024 December 31, 2023 (In millions) U.S. Non-U.S. Total U.S. Non-U.S. Total Change in Plan Assets Fair value of assets at beginning of period $ 341 $ 281 $ 622 $ 602 $ 302 $ 904 Actual return on plan assets 19 (1) 18 22 14 36 Currency (loss) gain — (9) (9) — 9 9 Company contributions 1 6 7 — 18 18 Benefits paid (23) (17) (40) (36) (20) (56) Settlements/curtailments (1) (3) (4) (247) (42) (289) Acquisition — 22 22 — — — Other — 1 1 — — — Fair value of assets at end of period 337 280 617 341 281 622 Change in Projected Benefit Obligation Benefit obligation at beginning of period $ 366 $ 304 $ 670 $ 638 $ 326 $ 964 Service cost 3 3 6 3 3 6 Interest cost 18 14 32 29 16 45 Actuarial (gain) loss (19) (15) (34) (21) 9 (12) Currency (gain) loss — (10) (10) — 11 11 Benefits paid (23) (17) (40) (36) (20) (56) Settlements/curtailments (1) (3) (4) (247) (42) (289) Acquisition — 23 23 — — — Other — 1 1 — 1 1 Benefit obligation at end of period 344 300 644 366 304 670 Funded status $ (7) $ (20) $ (27) $ (25) $ (23) $ (48) The following table presents the amount recorded and respective location in the Consolidated Balance sheets: December 31, 2024 December 31, 2023 (In millions) Location U.S. Non-U.S. Total U.S. Non-U.S. Total Prepaid pension cost Other non-current assets $ — $ 24 $ 24 $ — $ 23 $ 23 Accrued pension cost – current Other current liabilities — (2) (2) — (2) (2) Accrued pension cost – non-current Pension plan liability (7) (42) (49) (25) (44) (69) Total amount recorded $ (7) $ (20) $ (27) $ (25) $ (23) $ (48) The following table represents the amounts recorded to Accumulated Other Comprehensive Income: December 31, 2024 December 31, 2023 (In millions) U.S. Non-U.S. Total U.S. Non-U.S. Total Net actuarial loss $ (173) $ (70) $ (243) $ (191) $ (74) $ (265) Net prior service cost — (5) (5) — (5) (5) Total amount recorded $ (173) $ (75) $ (248) $ (191) $ (79) $ (270) For the twelve months ended December 31, 2024, the actuarial gain of $34 million was largely the result of increased discount rates. In the U.S. plan, the actuarial gain was primarily driven by the increase in the discount rate along with a small gain due to the impact of differences between expected and actual pension experience. In the Non-U.S. plans, the actuarial gain was primarily driven by an increase in discount rates across a majority of the plans offset by an actuarial loss due to the impact of differences between expected and actual pension experience in Canada. For the twelve months ended December 31, 2023, the actuarial gain of $12 million was largely the result of the impacts related to the annuity purchase settlement offset by losses due to decreased discount rates. In the U.S. plan, the actuarial gain was primarily driven by the settling of the annuity purchase at a lower value relative to the PBO held at the time. The gain was slightly offset by an actuarial loss due to the decrease in the discount rate. In the Non-U.S. plans, the actuarial loss was primarily driven by a decrease in the discount rates across all the plans. The following table presents information about the projected benefit obligation, accumulated benefit obligation (“ABO”) and plan assets of the Company’s pension plans: December 31, 2024 December 31, 2023 (In millions) U.S. Non-U.S. Total U.S. Non-U.S. Total Plans with PBO in excess of fair value of plan assets: Projected benefit obligation $ 344 $ 201 $ 545 $ 366 $ 221 $ 587 Fair value of plan assets $ 337 $ 157 $ 494 $ 341 $ 174 $ 515 Plans with ABO in excess of fair value of plan assets: Accumulated benefit obligation $ 344 $ 183 $ 527 $ 366 $ 203 $ 569 Fair value of plan assets $ 337 $ 147 $ 484 $ 341 $ 164 $ 505 Weighted-Average Assumptions Used to Determine Benefit Obligation The following table presents weighted average assumptions used to determine benefit obligations at the measurement dates: December 31, 2024 2023 United States Plans Discount rate 5.65 % 5.00 % Cash balance interest crediting rate 3.90 % 4.63 % Non-United States Plans Discount rate 5.23 % 4.62 % Rate of compensation increase 3.35 % 3.25 % Components of Net Periodic Pension Cost The following table presents the components of net periodic pension cost: Twelve Months Ended December 31, (In millions) 2024 2023 2022 United States Plans Service cost $ 3 $ 3 $ 5 Interest cost 18 29 23 Expected return on plan assets (23) (37) (36) Amortization of actuarial loss 3 5 11 Settlement/curtailment — 138 — Other (1) — — Net periodic pension cost $ — $ 138 $ 3 Non-United States Plans Service cost $ 3 $ 3 $ 4 Interest cost 14 16 11 Expected return on plan assets (15) (15) (16) Amortization of actuarial loss 3 3 2 Settlement/curtailment — 7 (1) Other 1 1 — Net periodic pension cost $ 6 $ 15 $ — Total Service cost $ 6 $ 6 $ 9 Interest cost 32 45 34 Expected return on plan assets (38) (52) (52) Amortization of actuarial loss 6 8 13 Settlement/curtailment — 145 (1) Other — 1 — Net periodic pension cost $ 6 $ 153 $ 3 Weighted-Average Assumptions Used to Determine Net Periodic Pension Cost The following table presents weighted-average assumptions used to determine net periodic pension costs for the periods noted: Twelve Months Ended December 31, 2024 2023 2022 United States Plans Discount rate 5.00 % 5.15 % 2.85 % Expected return on plan assets 5.75 % 5.75 % 4.75 % Cash balance interest crediting rate 4.63 % 3.76 % 1.26 % Rate of compensation increase (a) N/A N/A N/A Non-United States Plans Discount rate 4.62 % 5.02 % 2.35 % Expected return on plan assets 5.15 % 5.00 % 3.93 % Rate of compensation increase 3.25 % 3.31 % 3.31 % (a) Not applicable due to changes in plan made on August 1, 2009 that were effective beginning January 1, 2010. The expected return on plan assets assumption is derived by taking into consideration the target plan asset allocation, historical rates of return on those assets, projected future asset class returns and net outperformance of the market by active investment managers. An asset return model is used to develop an expected range of returns on plan investments over a 30 year period, with the expected rate of return selected from a best estimate range within the total range of projected results. The result is then rounded down to the nearest 25 basis points. Items Measured at Fair Value The Company classifies and discloses pension plan assets in one of the following three categories: Level 1: Quoted market prices in active markets for identical assets. Level 2: Observable market-based inputs or unobservable inputs that are corroborated by market data. Level 3: Unobservable inputs that are not corroborated by market data. Plan Assets The tables in this section show pension plan asset fair values and fair value leveling information. The assets are categorized into one of the three levels of the fair value hierarchy or are not subject to leveling, in the case of investments that are valued using the net asset value per share (or its equivalent) practical expedient (“NAV”). The following tables summarize the fair values and applicable fair value hierarchy levels of United States pension plan assets: (In millions) Level 1 Level 2 Level 3 Total As of December 31, 2024 Equities: Domestic $ — $ — $ — $ — International — — — — Fixed income and cash equivalents: Corporate bonds 25 103 — 128 Government debt — 44 — 44 Total United States plan assets subject to leveling $ 25 $ 147 $ — $ 172 As of December 31, 2023 Equities: Domestic $ — $ — $ — $ — International — — — — Fixed income and cash equivalents: Corporate bonds 12 82 — 94 Government debt — 20 — 20 Total United States plan assets subject to leveling $ 12 $ 102 $ — $ 114 December 31, (In millions) 2024 2023 Plan assets measured at NAV: Equities $ 56 $ 69 Real assets 51 11 Fixed income and cash equivalents 47 110 Absolute return strategies 11 37 Total United States plan assets not subject to leveling 165 227 Total United States plan assets subject to leveling (above) 172 114 Total United States plan assets $ 337 $ 341 The following tables summarize the fair values and applicable fair value hierarchy levels of non-United States pension plan assets: (In millions) Level 1 Level 2 Level 3 Total As of December 31, 2024 Equities $ — $ 1 $ — $ 1 Fixed income and cash equivalents: Cash and cash equivalents — 52 — 52 Fixed income — 10 — 10 Total non-United States plan assets subject to leveling $ — $ 63 $ — $ 63 As of December 31, 2023 Equities $ — $ 1 $ — $ 1 Fixed income and cash equivalents: Cash and cash equivalents — 57 — 57 Fixed income — 11 — 11 Total non-United States plan assets subject to leveling $ — $ 69 $ — $ 69 December 31, (In millions) 2024 2023 Plan assets measured at NAV: Equities $ 41 $ 28 Fixed income and cash equivalents 112 122 Absolute return strategies 64 62 Total non-United States plan assets not subject to leveling 217 212 Total non-United States plan assets subject to leveling (above) 63 69 Total non-United States plan assets $ 280 $ 281 Investment Strategy The current targeted asset allocation for the United States pension plan is to have 15% of assets invested in equities, 67% in intermediate and long-term fixed income securities, high yield and cash and 18% in other strategies. Assets are rebalanced at least quarterly to conform to policy tolerances. The Company actively evaluates the reasonableness of its asset mix given changes in the projected benefit obligation and market dynamics. Our investment policy and asset mix for the non-United States pension plans varies by location and is based on projected benefit obligation and market dynamics. Estimated Future Benefit Payments The following table shows estimated future benefit payments from the Company’s pension plans: (In millions) Estimated Benefit Payments Fiscal Year: 2025 $ 48 2026 $ 51 2027 $ 45 2028 $ 47 2029 $ 48 2030-2034 $ 249 Contributions The Company expects to contribute $20 million in cash to its defined benefit pension plans during 2025. Actual contributions to the plans may change as a result of a variety of factors, including changes in laws that impact funding requirements. Defined Contribution Plans The Company sponsors two defined contribution plans which are available to substantially all United States employees. The Company matches a percentage of employee contributions up to a maximum level. The Company recognized expense of $73 million, $65 million and $57 million during the years ended December 31, 2024, 2023 and 2022, respectively, related to these plans. The Company maintains health care and life insurance benefit plans for certain retired employees and their dependents. The health care plans in the United States are non-funded and pay either (1) stated percentages of covered medically necessary expenses, after subtracting payments by Medicare or other providers and after stated deductibles have been met, or (2) fixed amounts of medical expense reimbursement. Employees hired on or before December 31, 2005 become eligible to participate in the United States health care plans upon retirement if they have accumulated 10 years of service after age 45, 48 or 50, depending on the category of employee. For employees hired after December 31, 2005, the Company does not provide subsidized retiree health care. Some of the plans are contributory, with some retiree contributions adjusted annually. The Company has reserved the right to change or eliminate these benefit plans subject to the terms of collective bargaining agreements. The following table provides a reconciliation of the change in the projected benefit obligation and the net amount recognized in the Consolidated Balance Sheets for the years ended December 31, 2024 and 2023: December 31, 2024 December 31, 2023 (In millions) U.S. Non-U.S. Total U.S. Non-U.S. Total Change in Projected Benefit Obligation Benefit obligation at beginning of period $ 108 $ 11 $ 119 $ 115 $ 10 $ 125 Service cost 1 — 1 1 — 1 Interest cost 5 1 6 5 1 6 Actuarial gain (6) — (6) (2) — (2) Currency gain — (1) (1) — — — Benefits paid (10) (1) (11) (11) — (11) Benefit obligation at end of period $ 98 $ 10 $ 108 $ 108 $ 11 $ 119 Funded status $ (98) $ (10) $ (108) $ (108) $ (11) $ (119) The following table presents the amount recorded and respective location in the Consolidated Balance sheet: December 31, 2024 December 31, 2023 U.S. Non-U.S. Total U.S. Non-U.S. Total (In millions) Location Accrued benefit obligation – current Other current liabilities $ (10) $ (1) $ (11) $ (11) $ (1) $ (12) Accrued benefit obligation – non-current Other employee benefits liability (88) (9) (97) (97) (10) (107) Net amount recorded $ (98) $ (10) $ (108) $ (108) $ (11) $ (119) The following table represents the amounts recorded to Accumulated Other Comprehensive Income: (In millions) December 31, 2024 December 31, 2023 Amounts Recorded in AOCI U.S. Non-U.S. Total U.S. Non-U.S. Total Net actuarial loss $ (53) $ (2) $ (55) $ (54) $ (4) $ (58) Weighted-Average Assumptions Used to Determine Benefit Obligations The following table presents weighted average assumptions used to determine benefit obligations at the measurement dates: December 31, 2024 2023 United States plans Discount rate 5.55 % 4.90 % Rate of compensation increase N/A N/A Non-United States plans Discount rate 5.49 % 5.64 % Rate of compensation increase 3.00 % 3.00 % Components of Net Periodic Postretirement Benefit Income The following table presents the components of net periodic postretirement benefit income: Twelve Months Ended December 31, (In millions) 2024 2023 2022 United States plans Service cost $ 1 $ 1 $ 1 Interest cost 5 5 4 Amortization of actuarial loss (8) (8) (7) Net periodic postretirement benefit income $ (2) $ (2) $ (2) There was no significant net periodic postretirement income attributable to non-U.S. plans. Weighted-Average Assumptions Used to Determine Net Periodic Postretirement Benefit Income The following table presents the discount rates used to determine net periodic postretirement benefit income: Twelve Months Ended December 31, 2024 2023 2022 United States plans 4.90 % 5.10 % 2.70 % Non-United States plans 5.64 % 5.93 % 3.63 % The following table presents health care cost trend rates used to determine net periodic postretirement benefit income, as well as information regarding the ultimate rate and the year in which the ultimate rate is reached: Twelve Months Ended December 31, 2024 2023 2022 United States plans: Initial rate at end of year 11.80 % 11.27 % 8.86 % Ultimate rate 4.50 % 4.50 % 4.50 % Year in which ultimate rate is reached 2034 2033 2031 Non-United States plans: Initial rate at end of year 5.46 % 4.97 % 4.65 % Ultimate rate 4.46 % 4.31 % 4.13 % Year in which ultimate rate is reached 2038 2037 2040 Estimated Future Benefit Payments The following table shows estimated future benefit payments from the Company’s postretirement benefit plans: (In millions) Estimated Benefit Payments Fiscal Year: 2025 $ 11 2026 $ 11 2027 $ 11 2028 $ 10 2029 $ 10 2030-2034 $ 44 Postemployment Benefits The Company may also provide benefits to former or inactive employees after employment but before retirement under certain conditions. These benefits include continuation of benefits such as health care and life insurance coverage. The accrued postemployment benefits liability was $5 million at December 31, 2024 and 2023. The net periodic postemployment benefit expense for the years ended December 31, 2024, 2023 and 2022 was approximately $1 million.

POSTEMPLOYMENT AND POSTRETIREME

POSTEMPLOYMENT AND POSTRETIREMENT BENEFITS OTHER THAN PENSIONS	12 Months Ended
	Dec. 31, 2024
Defined Benefit Plans and Other Postretirement Benefit Plans Disclosures [Abstract]
POSTEMPLOYMENT AND POSTRETIREMENT BENEFITS OTHER THAN PENSIONS	PENSION PLANS Pension Plans The Company sponsors defined benefit pension plans. Under the plans, pension benefits are based on an employee’s years of service and, for certain categories of employees, qualifying compensation. Company contributions to these pension plans are determined by an independent actuary to meet or exceed minimum funding requirements. In our U.S. plan, the unrecognized cost of any retroactive amendments and actuarial gains and losses are amortized over the average remaining life expectancy of inactive participants. In all of our Non-U.S. plans, the unrecognized cost of any retroactive amendments and actuarial gains and losses are amortized over the average future service period of plan participants expected to receive benefits. During the fourth quarter of 2023, the Company entered into two agreements to purchase non-participating annuity contracts from insurance companies to transfer $291 million of the Company's outstanding pension projected benefit obligation (“PBO”) related to certain U.S. and non-U.S. pension plans. These transactions were funded with pension plan assets of $268 million. As a result of these transactions, the Company recognized a pre-tax settlement charge of $145 million in the fourth quarter of 2023 from the accelerated recognition of a pro rata portion of plan actuarial losses. This charge was recorded in Non-operating (income) expense, net The following tables provide a reconciliation of the change in the projected benefit obligation, the change in plan assets and the net amount recognized in the Consolidated Balance Sheets: December 31, 2024 December 31, 2023 (In millions) U.S. Non-U.S. Total U.S. Non-U.S. Total Change in Plan Assets Fair value of assets at beginning of period $ 341 $ 281 $ 622 $ 602 $ 302 $ 904 Actual return on plan assets 19 (1) 18 22 14 36 Currency (loss) gain — (9) (9) — 9 9 Company contributions 1 6 7 — 18 18 Benefits paid (23) (17) (40) (36) (20) (56) Settlements/curtailments (1) (3) (4) (247) (42) (289) Acquisition — 22 22 — — — Other — 1 1 — — — Fair value of assets at end of period 337 280 617 341 281 622 Change in Projected Benefit Obligation Benefit obligation at beginning of period $ 366 $ 304 $ 670 $ 638 $ 326 $ 964 Service cost 3 3 6 3 3 6 Interest cost 18 14 32 29 16 45 Actuarial (gain) loss (19) (15) (34) (21) 9 (12) Currency (gain) loss — (10) (10) — 11 11 Benefits paid (23) (17) (40) (36) (20) (56) Settlements/curtailments (1) (3) (4) (247) (42) (289) Acquisition — 23 23 — — — Other — 1 1 — 1 1 Benefit obligation at end of period 344 300 644 366 304 670 Funded status $ (7) $ (20) $ (27) $ (25) $ (23) $ (48) The following table presents the amount recorded and respective location in the Consolidated Balance sheets: December 31, 2024 December 31, 2023 (In millions) Location U.S. Non-U.S. Total U.S. Non-U.S. Total Prepaid pension cost Other non-current assets $ — $ 24 $ 24 $ — $ 23 $ 23 Accrued pension cost – current Other current liabilities — (2) (2) — (2) (2) Accrued pension cost – non-current Pension plan liability (7) (42) (49) (25) (44) (69) Total amount recorded $ (7) $ (20) $ (27) $ (25) $ (23) $ (48) The following table represents the amounts recorded to Accumulated Other Comprehensive Income: December 31, 2024 December 31, 2023 (In millions) U.S. Non-U.S. Total U.S. Non-U.S. Total Net actuarial loss $ (173) $ (70) $ (243) $ (191) $ (74) $ (265) Net prior service cost — (5) (5) — (5) (5) Total amount recorded $ (173) $ (75) $ (248) $ (191) $ (79) $ (270) For the twelve months ended December 31, 2024, the actuarial gain of $34 million was largely the result of increased discount rates. In the U.S. plan, the actuarial gain was primarily driven by the increase in the discount rate along with a small gain due to the impact of differences between expected and actual pension experience. In the Non-U.S. plans, the actuarial gain was primarily driven by an increase in discount rates across a majority of the plans offset by an actuarial loss due to the impact of differences between expected and actual pension experience in Canada. For the twelve months ended December 31, 2023, the actuarial gain of $12 million was largely the result of the impacts related to the annuity purchase settlement offset by losses due to decreased discount rates. In the U.S. plan, the actuarial gain was primarily driven by the settling of the annuity purchase at a lower value relative to the PBO held at the time. The gain was slightly offset by an actuarial loss due to the decrease in the discount rate. In the Non-U.S. plans, the actuarial loss was primarily driven by a decrease in the discount rates across all the plans. The following table presents information about the projected benefit obligation, accumulated benefit obligation (“ABO”) and plan assets of the Company’s pension plans: December 31, 2024 December 31, 2023 (In millions) U.S. Non-U.S. Total U.S. Non-U.S. Total Plans with PBO in excess of fair value of plan assets: Projected benefit obligation $ 344 $ 201 $ 545 $ 366 $ 221 $ 587 Fair value of plan assets $ 337 $ 157 $ 494 $ 341 $ 174 $ 515 Plans with ABO in excess of fair value of plan assets: Accumulated benefit obligation $ 344 $ 183 $ 527 $ 366 $ 203 $ 569 Fair value of plan assets $ 337 $ 147 $ 484 $ 341 $ 164 $ 505 Weighted-Average Assumptions Used to Determine Benefit Obligation The following table presents weighted average assumptions used to determine benefit obligations at the measurement dates: December 31, 2024 2023 United States Plans Discount rate 5.65 % 5.00 % Cash balance interest crediting rate 3.90 % 4.63 % Non-United States Plans Discount rate 5.23 % 4.62 % Rate of compensation increase 3.35 % 3.25 % Components of Net Periodic Pension Cost The following table presents the components of net periodic pension cost: Twelve Months Ended December 31, (In millions) 2024 2023 2022 United States Plans Service cost $ 3 $ 3 $ 5 Interest cost 18 29 23 Expected return on plan assets (23) (37) (36) Amortization of actuarial loss 3 5 11 Settlement/curtailment — 138 — Other (1) — — Net periodic pension cost $ — $ 138 $ 3 Non-United States Plans Service cost $ 3 $ 3 $ 4 Interest cost 14 16 11 Expected return on plan assets (15) (15) (16) Amortization of actuarial loss 3 3 2 Settlement/curtailment — 7 (1) Other 1 1 — Net periodic pension cost $ 6 $ 15 $ — Total Service cost $ 6 $ 6 $ 9 Interest cost 32 45 34 Expected return on plan assets (38) (52) (52) Amortization of actuarial loss 6 8 13 Settlement/curtailment — 145 (1) Other — 1 — Net periodic pension cost $ 6 $ 153 $ 3 Weighted-Average Assumptions Used to Determine Net Periodic Pension Cost The following table presents weighted-average assumptions used to determine net periodic pension costs for the periods noted: Twelve Months Ended December 31, 2024 2023 2022 United States Plans Discount rate 5.00 % 5.15 % 2.85 % Expected return on plan assets 5.75 % 5.75 % 4.75 % Cash balance interest crediting rate 4.63 % 3.76 % 1.26 % Rate of compensation increase (a) N/A N/A N/A Non-United States Plans Discount rate 4.62 % 5.02 % 2.35 % Expected return on plan assets 5.15 % 5.00 % 3.93 % Rate of compensation increase 3.25 % 3.31 % 3.31 % (a) Not applicable due to changes in plan made on August 1, 2009 that were effective beginning January 1, 2010. The expected return on plan assets assumption is derived by taking into consideration the target plan asset allocation, historical rates of return on those assets, projected future asset class returns and net outperformance of the market by active investment managers. An asset return model is used to develop an expected range of returns on plan investments over a 30 year period, with the expected rate of return selected from a best estimate range within the total range of projected results. The result is then rounded down to the nearest 25 basis points. Items Measured at Fair Value The Company classifies and discloses pension plan assets in one of the following three categories: Level 1: Quoted market prices in active markets for identical assets. Level 2: Observable market-based inputs or unobservable inputs that are corroborated by market data. Level 3: Unobservable inputs that are not corroborated by market data. Plan Assets The tables in this section show pension plan asset fair values and fair value leveling information. The assets are categorized into one of the three levels of the fair value hierarchy or are not subject to leveling, in the case of investments that are valued using the net asset value per share (or its equivalent) practical expedient (“NAV”). The following tables summarize the fair values and applicable fair value hierarchy levels of United States pension plan assets: (In millions) Level 1 Level 2 Level 3 Total As of December 31, 2024 Equities: Domestic $ — $ — $ — $ — International — — — — Fixed income and cash equivalents: Corporate bonds 25 103 — 128 Government debt — 44 — 44 Total United States plan assets subject to leveling $ 25 $ 147 $ — $ 172 As of December 31, 2023 Equities: Domestic $ — $ — $ — $ — International — — — — Fixed income and cash equivalents: Corporate bonds 12 82 — 94 Government debt — 20 — 20 Total United States plan assets subject to leveling $ 12 $ 102 $ — $ 114 December 31, (In millions) 2024 2023 Plan assets measured at NAV: Equities $ 56 $ 69 Real assets 51 11 Fixed income and cash equivalents 47 110 Absolute return strategies 11 37 Total United States plan assets not subject to leveling 165 227 Total United States plan assets subject to leveling (above) 172 114 Total United States plan assets $ 337 $ 341 The following tables summarize the fair values and applicable fair value hierarchy levels of non-United States pension plan assets: (In millions) Level 1 Level 2 Level 3 Total As of December 31, 2024 Equities $ — $ 1 $ — $ 1 Fixed income and cash equivalents: Cash and cash equivalents — 52 — 52 Fixed income — 10 — 10 Total non-United States plan assets subject to leveling $ — $ 63 $ — $ 63 As of December 31, 2023 Equities $ — $ 1 $ — $ 1 Fixed income and cash equivalents: Cash and cash equivalents — 57 — 57 Fixed income — 11 — 11 Total non-United States plan assets subject to leveling $ — $ 69 $ — $ 69 December 31, (In millions) 2024 2023 Plan assets measured at NAV: Equities $ 41 $ 28 Fixed income and cash equivalents 112 122 Absolute return strategies 64 62 Total non-United States plan assets not subject to leveling 217 212 Total non-United States plan assets subject to leveling (above) 63 69 Total non-United States plan assets $ 280 $ 281 Investment Strategy The current targeted asset allocation for the United States pension plan is to have 15% of assets invested in equities, 67% in intermediate and long-term fixed income securities, high yield and cash and 18% in other strategies. Assets are rebalanced at least quarterly to conform to policy tolerances. The Company actively evaluates the reasonableness of its asset mix given changes in the projected benefit obligation and market dynamics. Our investment policy and asset mix for the non-United States pension plans varies by location and is based on projected benefit obligation and market dynamics. Estimated Future Benefit Payments The following table shows estimated future benefit payments from the Company’s pension plans: (In millions) Estimated Benefit Payments Fiscal Year: 2025 $ 48 2026 $ 51 2027 $ 45 2028 $ 47 2029 $ 48 2030-2034 $ 249 Contributions The Company expects to contribute $20 million in cash to its defined benefit pension plans during 2025. Actual contributions to the plans may change as a result of a variety of factors, including changes in laws that impact funding requirements. Defined Contribution Plans The Company sponsors two defined contribution plans which are available to substantially all United States employees. The Company matches a percentage of employee contributions up to a maximum level. The Company recognized expense of $73 million, $65 million and $57 million during the years ended December 31, 2024, 2023 and 2022, respectively, related to these plans. The Company maintains health care and life insurance benefit plans for certain retired employees and their dependents. The health care plans in the United States are non-funded and pay either (1) stated percentages of covered medically necessary expenses, after subtracting payments by Medicare or other providers and after stated deductibles have been met, or (2) fixed amounts of medical expense reimbursement. Employees hired on or before December 31, 2005 become eligible to participate in the United States health care plans upon retirement if they have accumulated 10 years of service after age 45, 48 or 50, depending on the category of employee. For employees hired after December 31, 2005, the Company does not provide subsidized retiree health care. Some of the plans are contributory, with some retiree contributions adjusted annually. The Company has reserved the right to change or eliminate these benefit plans subject to the terms of collective bargaining agreements. The following table provides a reconciliation of the change in the projected benefit obligation and the net amount recognized in the Consolidated Balance Sheets for the years ended December 31, 2024 and 2023: December 31, 2024 December 31, 2023 (In millions) U.S. Non-U.S. Total U.S. Non-U.S. Total Change in Projected Benefit Obligation Benefit obligation at beginning of period $ 108 $ 11 $ 119 $ 115 $ 10 $ 125 Service cost 1 — 1 1 — 1 Interest cost 5 1 6 5 1 6 Actuarial gain (6) — (6) (2) — (2) Currency gain — (1) (1) — — — Benefits paid (10) (1) (11) (11) — (11) Benefit obligation at end of period $ 98 $ 10 $ 108 $ 108 $ 11 $ 119 Funded status $ (98) $ (10) $ (108) $ (108) $ (11) $ (119) The following table presents the amount recorded and respective location in the Consolidated Balance sheet: December 31, 2024 December 31, 2023 U.S. Non-U.S. Total U.S. Non-U.S. Total (In millions) Location Accrued benefit obligation – current Other current liabilities $ (10) $ (1) $ (11) $ (11) $ (1) $ (12) Accrued benefit obligation – non-current Other employee benefits liability (88) (9) (97) (97) (10) (107) Net amount recorded $ (98) $ (10) $ (108) $ (108) $ (11) $ (119) The following table represents the amounts recorded to Accumulated Other Comprehensive Income: (In millions) December 31, 2024 December 31, 2023 Amounts Recorded in AOCI U.S. Non-U.S. Total U.S. Non-U.S. Total Net actuarial loss $ (53) $ (2) $ (55) $ (54) $ (4) $ (58) Weighted-Average Assumptions Used to Determine Benefit Obligations The following table presents weighted average assumptions used to determine benefit obligations at the measurement dates: December 31, 2024 2023 United States plans Discount rate 5.55 % 4.90 % Rate of compensation increase N/A N/A Non-United States plans Discount rate 5.49 % 5.64 % Rate of compensation increase 3.00 % 3.00 % Components of Net Periodic Postretirement Benefit Income The following table presents the components of net periodic postretirement benefit income: Twelve Months Ended December 31, (In millions) 2024 2023 2022 United States plans Service cost $ 1 $ 1 $ 1 Interest cost 5 5 4 Amortization of actuarial loss (8) (8) (7) Net periodic postretirement benefit income $ (2) $ (2) $ (2) There was no significant net periodic postretirement income attributable to non-U.S. plans. Weighted-Average Assumptions Used to Determine Net Periodic Postretirement Benefit Income The following table presents the discount rates used to determine net periodic postretirement benefit income: Twelve Months Ended December 31, 2024 2023 2022 United States plans 4.90 % 5.10 % 2.70 % Non-United States plans 5.64 % 5.93 % 3.63 % The following table presents health care cost trend rates used to determine net periodic postretirement benefit income, as well as information regarding the ultimate rate and the year in which the ultimate rate is reached: Twelve Months Ended December 31, 2024 2023 2022 United States plans: Initial rate at end of year 11.80 % 11.27 % 8.86 % Ultimate rate 4.50 % 4.50 % 4.50 % Year in which ultimate rate is reached 2034 2033 2031 Non-United States plans: Initial rate at end of year 5.46 % 4.97 % 4.65 % Ultimate rate 4.46 % 4.31 % 4.13 % Year in which ultimate rate is reached 2038 2037 2040 Estimated Future Benefit Payments The following table shows estimated future benefit payments from the Company’s postretirement benefit plans: (In millions) Estimated Benefit Payments Fiscal Year: 2025 $ 11 2026 $ 11 2027 $ 11 2028 $ 10 2029 $ 10 2030-2034 $ 44 Postemployment Benefits The Company may also provide benefits to former or inactive employees after employment but before retirement under certain conditions. These benefits include continuation of benefits such as health care and life insurance coverage. The accrued postemployment benefits liability was $5 million at December 31, 2024 and 2023. The net periodic postemployment benefit expense for the years ended December 31, 2024, 2023 and 2022 was approximately $1 million.

CONTINGENT LIABILITIES AND OTHE

CONTINGENT LIABILITIES AND OTHER MATTERS	12 Months Ended
	Dec. 31, 2024
Loss Contingency [Abstract]
CONTINGENT LIABILITIES AND OTHER MATTERS	CONTINGENT LIABILITIES AND OTHER MATTERS The Company may be involved in various legal and regulatory proceedings relating to employment, antitrust, tax, product liability, environmental, contracts, intellectual property and other matters (collectively, “Proceedings”). The Company regularly reviews the status of such Proceedings along with legal counsel. Liabilities for such Proceedings are recorded when it is probable that the liability has been incurred and when the amount of the liability can be reasonably estimated. Liabilities are adjusted when additional information becomes available. Except as set forth below under "Litigation and Regulatory Proceedings", management believes that the amount of any reasonably possible losses in excess of any amounts accrued, if any, with respect to such Proceedings or any other known claim, including the matters described below under the caption Environmental Matters (the “Environmental Matters”), are not material to the Company’s financial statements. While the likelihood is remote, the disposition of the Proceedings and Environmental Matters could have a material impact on the results of operations, cash flows or liquidity in any given reporting period. Litigation and Regulatory Proceedings The Company is involved in litigation and regulatory proceedings from time to time in the regular course of its business. The Company believes that adequate provisions for resolution of all contingencies, claims and pending matters have been made for probable losses that are reasonably estimable. During the second quarter of 2023, the Company's subsidiary, Paroc Group OY (“Paroc”), which the Company acquired in 2018, notified the appropriate European maritime regulatory authorities that specific products in its marine insulation product line may not meet certain fire safety requirements in accordance with their certifications. Paroc voluntarily withdrew these specific products from the market, issued recalls and suspended distribution and sales of these products (the "Recalled Products"). Paroc continues to cooperate with the applicable regulatory and government authorities and work with its customers and end-users to assist with remediation for the recall. The Company has included an estimated liability for expected future costs related to the Recalled Products on its Consolidated Balance Sheets as of December 31, 2024 and December 31, 2023. The estimated liability is primarily based on claims received, as well as assumptions related to the estimated costs of the remedy for the Recalled Products. At this time, we cannot estimate a range of loss for any additional costs related to the Recalled Products that exceed the current estimated liability. We reevaluate these assumptions each period and the related liability may be adjusted when factors indicate that the liability is either not sufficient to cover or exceeds the estimated costs related to the Recalled Products. Based on the factors currently known, we believe the appropriate liability has been established at this time. It is reasonably possible that additional costs related to the Recalled Products could be incurred that exceed the estimated liability by amounts that could be material to our Consolidated Financial Statements. Due to these nonconformances, the Company reviewed the Paroc insulation product portfolio. The review has concluded. In addition to addressing the Recalled Products, the Company continues to assess potential nonconformances related to certain ventilation duct and steel beam insulation products. Paroc suspended sales of these affected insulation products as a precautionary measure while it reviews the potential nonconformances, but has not issued recalls. We expect to incur costs associated with the resolution of this matter. The amount or range of any potential loss cannot be reasonably estimated at this time. Environmental Matters The Company has established policies and procedures designed to ensure that its operations are conducted in compliance with all relevant laws and regulations and that enable the Company to meet its high standards for corporate sustainability and environmental stewardship. Our manufacturing facilities are subject to numerous foreign, federal, state and local laws and regulations relating to the presence of hazardous materials, pollution and protection of the environment, including emissions to air, reductions of greenhouse gases, discharges to water, management of hazardous materials, handling and disposal of solid wastes, use of chemicals in our manufacturing processes and remediation of contaminated sites. All Company manufacturing facilities are either ISO 14001 certified or deploy environmental management systems based on ISO 14001 principles. The Company’s 2030 Sustainability Goals include significant global reductions in energy use, water consumption, waste to landfill, and emissions of greenhouse gases, fine particulate matter, and volatile organic air emissions and protection of biodiversity. Owens Corning is involved in remedial response activities and is responsible for environmental remediation at a number of sites, including certain of its currently owned or formerly owned plants. These responsibilities arise under a number of laws, including, but not limited to, the Federal Resource Conservation and Recovery Act, and similar state or local laws pertaining to the management and remediation of hazardous materials and petroleum. The Company has also been named a potentially responsible party under the U.S. Federal Superfund law, similar state or local laws pertaining to the management and remediation of hazardous materials and petroleum. The Company became involved in these sites as a result of government action or in connection with business acquisitions. As of December 31, 2024, the Company was involved with a total of 24 sites worldwide, including 9 Superfund and state or country equivalent sites and 15 owned or formerly owned sites. None of the liabilities for these sites are individually significant to the Company. Remediation activities generally involve a potential range of activities and costs related to soil, groundwater and sediment contamination. This can include pre-cleanup activities such as fact-finding and investigation, risk assessment, feasibility studies, remedial action design and implementation (where actions may range from monitoring to removal of contaminants, to installation of longer-term remediation systems). A number of factors affect the cost of environmental remediation, including the number of parties involved in a particular site, the determination of the extent of contamination, the length of time the remediation may require, the complexity of environmental regulations, variability in clean-up standards, the need for legal action and changes in remediation technology. Taking these factors into account, Owens Corning reasonably estimates the costs of remediation to be paid over a period of years. The Company accrues an amount on an undiscounted basis, when a liability is probable and reasonably estimable. Actual cost may differ from these estimates for the reasons mentioned above. At December 31, 2024, the Company had an accrual totaling $4 million for these costs, of which the current portion is $2 million. Changes in required remediation procedures or timing of those procedures, or discovery of contamination at additional sites, could result in material increases to the Company’s environmental obligations. During the first quarter of 2024, the Procuraduría Federal de Protección al Ambiente (“PROFEPA”) issued a ruling to Owens Corning Mexico, S. de R.L. de C.V., a subsidiary of the Company (“OC Mexico”), citing violations of Mexico’s air emissions regulations at OC Mexico’s facility in Mexico City, Mexico and imposing monetary sanctions of approximately $1 million. OC Mexico previously performed all related corrective action and, as of the date of this report, is in compliance with applicable federal and local environmental laws. OC Mexico is in the process of appealing PROFEPA’s ruling and the resulting monetary sanctions.

STOCK COMPENSATION

STOCK COMPENSATION	12 Months Ended
	Dec. 31, 2024
Share-Based Payment Arrangement [Abstract]
STOCK COMPENSATION	STOCK COMPENSATION Description of the Plan On April 20, 2023, the Company's stockholders approved the Owens Corning 2023 Stock Plan (the “2023 Stock Plan”) which authorizes grants of stock options, stock appreciation rights, stock awards (including restricted stock awards, restricted stock units and bonus stock awards), performance share awards and performance share units. At December 31, 2024, the number of shares remaining available under the 2023 Stock Plan for all stock awards was 3.0 million. Prior to the 2023 Stock Plan, employees were eligible to receive stock awards under the Owens Corning 2019 Stock Plan. Total Stock-Based Compensation Expense Stock-based compensation expense included in Marketing and administrative expenses in the accompanying Consolidated Statements of Earnings is as follows: Twelve Months Ended December 31, (In millions) 2024 2023 2022 Total stock-based compensation expense $ 93 $ 51 $ 51 Income tax benefit recognized on stock-based compensation expense $ 21 $ 14 $ 11 Restricted Stock Units The Company has granted restricted stock units (“RSUs”) under its stockholder-approved stock plans. Generally, all outstanding RSUs will fully settle in stock. Compensation expense for RSUs is measured based on the closing market price of the stock at date of grant and is recognized on a straight-line basis over the vesting period, which is typically three The weighted average grant date fair value of RSUs granted in 2024, 2023 and 2022 was $155.14, $104.27 and $90.41, respectively. Masonite Equity Awards On May 15, 2024, the Company converted outstanding Masonite stock-based incentive awards to Masonite employees at a 0.8 equity award exchange ratio. Masonite equity awards include outstanding and unvested awards of restricted stock units and performance stock units (“PRSUs”) under the Masonite International Corporation 2021 Omnibus Incentive Plan (“Masonite Stock Plan”) that were held by employees of Masonite, which were exchanged for time-vesting restricted stock units of Owens Corning RSUs in connection with the completion of the transactions contemplated by the Arrangement Agreement. The converted stock-based incentive awards include 0.2 million PRSUs and 0.3 million restricted stock units. The equity award exchange ratio was determined by the consideration amount of $133 per share divided by the volume weighted average closing sale price of one share of Owens Corning common stock for the ten consecutive trading days ended March 15, 2024 of $174.03 per share, in accordance with the terms of the Arrangement Agreement. In accordance with the Arrangement Agreement, the number of Masonite shares underlying the PRSUs was equal to (i) 107.33% of target for PRSUs granted in February 2022, (ii) 100% of target for PRSUs granted in August 2022 and (iii) 122% of target for PRSUs granted in February 2023. The fair value of the Owens Corning RSUs issued for Masonite outstanding equity awards was $85 million as of the date of acquisition, of which $35 million was related to pre-combination expense and was included in the purchase price. The remaining portion of $50 million relates to post-combination expense, of which 25 million was accelerated as of December 31, 2024. As of December 31, 2024, the future unrecognized expense related to the converted outstanding RSUs was approximately $14 million which will be recognized over the remaining service period of approximately 1.63 years. Please refer to Note 7 and 13 of the Consolidated Financial Statements for further information. Future equity-based awards to Company employees who were former Masonite employees may be granted from the remaining available shares under the Masonite Stock Plan. At December 31, 2024, the number of shares remaining available under the Masonite Stock Plan was 0.6 million shares of Owens Corning common stock. The following table shows a summary of the Company’s RSU activity: Number of Weighted- Balance at January 1, 2024 1,225,668 $ 79.72 Granted 238,221 155.14 Assumed (converted Masonite equity awards) 488,778 174.03 Vested (655,825) 121.58 Forfeited (47,696) 124.74 Balance at December 31, 2024 1,249,146 $ 107.31 As of December 31, 2024, there was $51 million of total unrecognized compensation cost related to RSUs. This total includes $14 million of unrecognized compensation related to converted Masonite equity awards and $37 million related to Owens Corning Stock Plans. That cost is expected to be recognized over a weighted-average period of 1.82 years. The total grant date fair value of stock vested during the years ended December 31, 2024, 2023 and 2022 was $80 million, $27 million and $22 million, respectively. Performance Share Units The Company has granted performance share units (“PSUs”) as a part of its long-term incentive plan. All outstanding PSUs will fully settle in stock. The amount of shares ultimately distributed from the 2024, 2023 and 2022 grants is contingent on meeting internal company-based metrics or an external-based stock performance metric. In 2024, 2023 and 2022, the Company granted both internal company-based and external-based metric PSUs. Internal Company-based metrics The internal Company-based metric PSUs are based on various Company metrics and typically vest after a three-year period. The amount of stock distributed will vary from 0% to 200% of PSUs awarded depending on each award's design and performance versus the Company-based metrics. The initial fair value for all internal Company-based metric PSUs assumes that the performance goals will be achieved and is based on the grant date stock price. This assumption is monitored quarterly and if it becomes probable that such goals will not be achieved or will be exceeded, compensation expense recognized will be adjusted and previous surplus compensation expense recognized will be reversed or additional expense will be recognized. The expected term represents the period from the grant date to the end of the three-year performance period. Pro-rata vesting may be utilized in the case of death, disability or retirement, and awards, if earned, will be paid at the end of the three-year period. The following table provides a summary of the grant date fair values of the internal Company-based metric PSUs: Twelve Months Ended December 31, 2024 2023 2022 Grant date fair value of units granted $ 147.18 $ 92.97 $ 87.06 External based metrics The external-based metric PSUs vest after a three-year period. Outstanding grants issued in or after 2018 until 2022 were based on the Company’s total stockholder return relative to the performance of the Dow Jones U.S. Construction & Materials Index. Outstanding grants issued in or after 2023 are based on the Company’s total stockholder return relative to a peer group. The amount of stock distributed will vary from 0% to 200% of PSUs awarded depending on the relative stockholder return performance. The fair value of external-based metric PSUs has been estimated at the grant date using a Monte Carlo simulation that uses various assumptions. The following table provides a summary of the assumptions for PSUs granted in 2024, 2023 and 2022: Twelve Months Ended December 31, 2024 2023 2022 Expected volatility 33.88% 44.66% 41.65% Risk free interest rate 3.94% 3.75% 1.36% Expected term (in years) 2.91 2.91 2.91 Grant date fair value of units granted $195.95 $119.33 $122.69 The risk-free interest rate was based on zero-coupon United States Treasury STRIPS at the grant date. The expected term represents the period from the grant date to the end of the three-year performance period. PSU Summary As of December 31, 2024, there was $16 million total unrecognized compensation cost related to PSUs. That cost is expected to be recognized over a weighted-average period of 1.65 years. The total grant date fair value of shares vested during the years ended December 31, 2024, 2023 and 2022, was $21 million, $21 million and $9 million, respectively. The following table shows a summary of the Company's PSU activity: Number of Weighted- Average Grant Date Fair Value Balance as of January 1, 2024 268,677 $ 100.57 Granted 179,749 134.40 Vested (210,775) 101.30 Forfeited (18,576) 107.00 Balance as of December 31, 2024 219,075 $ 117.23 Employee Stock Purchase Plan The Owens Corning Employee Stock Purchase Plan (“ESPP”) is a tax-qualified plan under Section 423 of the Internal Revenue Code. The purchase price of shares purchased under the ESPP is equal to 85% of the lower of the fair market value of shares of Owens Corning common stock at the beginning or ending of the offering period, which is a six month period ending on May 31 and November 30 of each year. On April 16, 2020, the Company's stockholders approved the Amended and Restated Owens Corning Employee Stock Purchase Plan which increased the number of shares available for issuance under the plan by 4.2 million shares. As of December 31, 2024, 3.0 million shares remain available for purchase. Included in total stock-based compensation expense is $8 million, $7 million and $6 million of expense related to the Company's ESPP for the years ended December 31, 2024, 2023 and 2022, respectively. As of December 31, 2024, the Company had $4 million of total unrecognized compensation costs related to the ESPP. The following table shows a summary of employee purchase activity under the ESPP: Twelve Months Ended December 31, 2024 2023 2022 Total shares purchased by employees 211,607 287,732 293,364 Average purchase price $ 132.88 $ 83.51 $ 74.19

CHANGES IN ACCUMULATED OTHER CO

CHANGES IN ACCUMULATED OTHER COMPREHENSIVE DEFICIT	12 Months Ended
	Dec. 31, 2024
Accumulated Other Comprehensive Income (Loss), Net of Tax [Abstract]
CHANGES IN ACCUMULATED OTHER COMPREHENSIVE DEFICIT	CHANGES IN ACCUMULATED OTHER COMPREHENSIVE DEFICIT The following table summarizes the changes in accumulated other comprehensive income (deficit): Twelve Months Ended December 31, (In millions) 2024 2023 Currency Translation Adjustment Beginning balance $ (318) $ (380) (Loss) gain on foreign currency translation (216) 62 Other comprehensive income (loss), net of tax (216) 62 Ending balance $ (534) $ (318) Pension and Other Postretirement Adjustment Beginning balance $ (196) $ (301) Amounts reclassified from AOCI to net earnings, net of tax (a) (2) — Pension annuity settlement charge reclassified from AOCI, net of tax (b) — 109 Amounts classified into AOCI, net of tax 17 (4) Other comprehensive income, net of tax 15 105 Ending balance $ (181) $ (196) Hedging Adjustment Beginning balance $ 11 $ — Amounts reclassified from AOCI to net earnings, net of tax (c) 12 39 Amounts classified into AOCI, net of tax 1 (28) Other comprehensive income (loss), net of tax 13 11 Ending balance $ 24 $ 11 Total AOCI ending balance $ (691) $ (503) (a) These AOCI components are included in the computation of total Pension and Other Postretirement cost and are recorded in Non-operating (income) expense, net. See Notes 15 and 16 for additional information. (b) These amounts reclassified from AOCI relate to a pension annuity settlement which occurred in the fourth quarter of 2023. See Note 15 for additional information. (c) Amounts reclassified from (loss) gain on cash flow hedges are reclassified from AOCI to income when the hedged item affects earnings and is recognized in Cost of sales or Interest expense, net depending on the hedged item. See Note 4 for additional information.

EARNINGS PER SHARE

EARNINGS PER SHARE	12 Months Ended
	Dec. 31, 2024
Earnings Per Share [Abstract]
EARNINGS PER SHARE	EARNINGS PER SHARE The following table is a reconciliation of weighted-average shares for calculating basic and diluted earnings per-share: Twelve Months Ended December 31, (In millions, except per share amounts) 2024 2023 2022 Net earnings attributable to Owens Corning $ 647 $ 1,196 $ 1,241 Weighted-average number of shares outstanding used for basic earnings per share 86.9 90.1 96.6 Non-vested restricted and performance shares 0.9 0.9 1.1 Weighted-average number of shares outstanding and common equivalent shares used for diluted earnings per share 87.8 91.0 97.7 Earnings per common share attributable to Owens Corning common stockholders: Basic $ 7.45 $ 13.27 $ 12.85 Diluted $ 7.37 $ 13.14 $ 12.70 Basic earnings per share is calculated by dividing earnings attributable to Owens Corning by the weighted-average number of shares of the Company’s common stock outstanding during the period. Outstanding shares consist of issued shares less treasury stock. On December 1, 2022, the Board of Directors approved a new share repurchase program under which the Company is authorized to repurchase up to 10 million shares of the Company’s outstanding common stock (the “Repurchase Authorization”). The Repurchase Authorization enables the Company to repurchase shares through the open market, privately negotiated, or other transactions. The actual number of shares repurchased will depend on timing, market conditions and other factors and will be at the Company’s discretion. The Company repurchased 2.6 million shares of its common stock for $433 million, inclusive of applicable taxes, during the twelve months ended December 31, 2024 under the Repurchase Authorization. As of December 31, 2024, 6.4 million shares remained available for repurchase under the Repurchase Authorization. The Company repurchased 5.4 million shares of its common stock for $629 million, inclusive of applicable taxes, during the twelve months ended December 31, 2023. For the years ended December 31, 2024, December 31, 2023 and December 31, 2022, the Company did not have any non-vested restricted stock units or non-vested performance share units that had an anti-dilutive effect on earnings per share.

INCOME TAXES

INCOME TAXES	12 Months Ended
	Dec. 31, 2024
Income Tax Disclosure [Abstract]
INCOME TAXES	INCOME TAXES The following table summarizes our Earnings before taxes and Income tax expense: Twelve Months Ended December 31, (In millions) 2024 2023 2022 Earnings before taxes: United States $ 1,194 $ 1,360 $ 1,286 Foreign (278) 231 328 Total $ 916 $ 1,591 $ 1,614 Income tax expense: Current United States $ 222 $ 286 $ 180 State and local 39 62 38 Foreign 106 65 125 Total current 367 413 343 Deferred United States (12) (4) 50 State and local 3 5 (6) Foreign (83) (13) (14) Total deferred (92) (12) 30 Total income tax expense $ 275 $ 401 $ 373 The reconciliation between the United States federal statutory rate and the Company’s effective income tax rate from continuing operations is: Twelve Months Ended December 31, 2024 2023 2022 United States federal statutory rate 21 % 21 % 21 % State and local income taxes, net of federal tax benefit 4 3 2 U.S. tax expense on Foreign Earnings (2) — — Valuation allowance 8 1 — R&D Credits (1) — (1) UTP/Audit and Provision to Return (3) — — Non-deductible Executive Compensation 1 1 — Other, net 2 (1) 1 Effective tax rate 30 % 25 % 23 % The Company continues to assert indefinite reinvestment on the majority of its foreign subsidiaries and affiliates in accordance with ASC 740 based on the laws as of enactment of the Tax Act. During the fourth quarter of 2024, the Company removed the permanent reinvestment assertion related to certain business divestitures including the business operations that are subject to Held for Sale accounting. The Company accrued deferred tax liabilities of $8 million as a result of the current year changes. As of December 31, 2024, the Company has not provided for withholding or income taxes on approximately $1.4 billion of undistributed reserves of the foreign subsidiaries and affiliates that are considered by management to be permanently reinvested. Quantification of the deferred tax liability associated with these undistributed reserves is not practicable. The cumulative temporary differences giving rise to the deferred tax assets and liabilities are as follows: December 31, 2024 December 31, 2023 (In millions) Deferred Deferred Deferred Deferred Other employee benefits $ 48 $ — $ 57 $ — Pension plans 9 — 13 — Loss and tax credit carryforwards 107 — 92 — Depreciation — 381 — 363 Capitalized R&D 74 — 53 — Leases - right of use assets — 137 — 70 Leases - liabilities 137 — 62 — Amortization — 530 — 293 Inventory 35 — 30 — Foreign tax credit carryforwards 57 — 53 — Other 129 — 103 — Subtotal 596 1,048 463 726 Valuation allowances (213) — (140) — Total deferred taxes $ 383 $ 1,048 $ 323 $ 726 The following table summarizes the amount and expiration dates of our deferred tax assets related to operating loss and tax credit carryforwards and foreign tax credit carryforwards at December 31, 2024: (In millions) Expiration Dates Amounts Domestic loss and tax credit carryforwards (a) 2025 - 2043 $ 102 Foreign loss and tax credit carryforwards (b) 2025 - Indefinite 62 Total loss and tax credit carryforwards $ 164 (a) The use of certain of the Company's domestic loss carryforwards is limited pursuant to Internal Revenue Code (IRC) Section 382. IRC Section 382 imposes an annual limitation on a corporation's ability to use loss carryforwards that arose before a change in control. A change in control is generally defined as a cumulative change of more than 50% in the ownership positions of certain stockholders during a rolling three-year period. The Company believes that these limitations will not result in the loss of any of the loss carryforwards. (b) The foreign net operating losses ("NOLs") are related to various jurisdictions that provide for both indefinite carryforward periods and others with carryforward periods that range from the tax years 2025 to 2035. The following is a rollforward of the valuation allowances for deferred taxes: December 31, (In millions) 2024 2023 2022 Balance at beginning of period $ 140 $ 129 $ 132 Additions charged to expense 77 11 5 Additions charged to other (4) 1 (2) Deductions (3) (1) (6) Acquisitions and divestitures 3 — — Balance at end of period $ 213 $ 140 $ 129 Deferred income taxes are provided for temporary differences between amounts of assets and liabilities for financial reporting purposes and the basis of such assets and liabilities as measured under enacted tax laws and regulations, as well as NOLs, tax credits and other tax carryforwards. We have a variety of deferred tax assets in numerous tax jurisdictions. These deferred tax assets are subject to periodic assessment as to recoverability and if it is determined that it is more likely than not that the benefits will not be realized, valuation allowances are recognized. In evaluating whether it is more likely than not that we would recover these deferred tax assets, future taxable income, the reversal of existing temporary differences and tax planning strategies are considered. We believe that our estimates for the valuation allowances recorded against deferred tax assets are appropriate based on current facts and circumstances. During the fourth quarter of 2024, we recorded $76 million of valuation allowances related to the announced business divestitures. As of December 31, 2024 we had $213 million of valuation allowances on deferred tax assets, on a tax-effected basis, primarily related to U.S. federal foreign tax credit carryforwards and certain foreign deferred tax attributes as it is more likely than not that some portion or all of these tax attributes will not be realized. We file a consolidated federal income tax return in the United States as well as tax returns in multiple state, local and foreign jurisdictions. In the normal course of business, the Company is subject to examination by the taxing authorities in each of the jurisdictions where we file tax returns. During 2024, the U.S. Internal Revenue Service (“IRS”) initiated an audit of the Company’s 2021 consolidated federal income tax return. The IRS also initiated an audit of Masonite International Corporation’s pre-acquisition amended U.S. income tax filings. The Company is no longer subject to U.S. federal tax examinations for years before 2021 or state and foreign examinations for years before 2014. We have on-going audits in various stages of completion in several state and foreign jurisdictions, one or more of which may conclude within the next 12 months. Such settlements could involve some or all of the following: the payment of additional taxes, the adjustment of certain deferred taxes and/or the recognition of unrecognized tax benefits. The resolution of these matters, in combination with the expiration of certain statutes of limitations in various jurisdictions, make it reasonably possible that our unrecognized tax benefits may decrease as a result of either payment or recognition by up to $10 million in the next 12 months, excluding interest. A reconciliation of the beginning and ending amounts of unrecognized tax benefits is as follows: Twelve Months Ended December 31, (In millions) 2024 2023 2022 Balance at beginning of period $ 70 $ 71 $ 74 Tax positions related to the current year Gross additions — — — Tax positions related to prior years Gross additions — — 2 Gross reductions — — — Additions from Acquisitions 7 — — Settlements — — (1) Expiration of statute of limitations (47) (1) (3) Impact of currency changes — — (1) Balance at end of period $ 30 $ 70 $ 71 During 2024, we recognized uncertain tax benefits of $47 million related primarily to the expiration of the statute of limitations in the U.S. for the 2020 tax year for both the Company and Masonite. If these unrecognized tax benefits as of December 31, 2024, were to be recognized in the future, they would decrease the Company’s income tax expense by about $28 million. The Company recognizes all interest and penalties related to unrecognized tax benefits as a component of income tax expense. Accrued interest and penalties, which are not presented in the rollforward table above, were $6 million, $9 million and $7 million as of December 31, 2024, 2023 and 2022, respectively. Related to interest and penalties, we recognized an income tax benefit of $5 million as of December 31, 2024. As of December 31, 2023 and 2022, we recognized income tax expense of $2 million and $1 million, respectively.

SUPPLEMENTAL CASH FLOW INFORMAT

SUPPLEMENTAL CASH FLOW INFORMATION	12 Months Ended
	Dec. 31, 2024
Text Block [Abstract]
SUPPLEMENTAL CASH FLOW INFORMATION	SUPPLEMENTAL CASH FLOW INFORMATION Certain cash and non-cash transactions were as follows for the periods indicated: Twelve Months Ended December 31, (In millions) 2024 2023 2022 Transactions involving cash: Cash paid during the year for income taxes $ 423 $ 428 $ 319 Cash paid during the year for interest $ 226 $ 135 $ 123 Cash paid for operating leases $ 102 $ 76 $ 68 Cash paid for finance leases for financing activities $ 41 $ 33 $ 30 Cash paid for finance leases for operating activities $ 10 $ 6 $ 4 Non-cash transactions from operating activities Right-of-use assets acquired under operating leases $ 84 $ 104 $ 119 Right-of-use assets acquired under finance leases $ 196 $ 61 $ 70 The following reconciles total cash, cash equivalents and restricted cash as of the dates indicated: December 31, (In millions) 2024 2023 2022 Cash and cash equivalents $ 361 $ 1,615 $ 1,099 Restricted cash 8 8 8 Total cash, cash equivalents and restricted cash $ 369 $ 1,623 $ 1,107 Property, plant and equipment additions in accounts payable were $30 million, $30 million and $59 million as of December 31, 2024, 2023 and 2022, respectively.

SUBSEQUENT EVENTS

SUBSEQUENT EVENTS	12 Months Ended
	Dec. 31, 2024
Subsequent Events [Abstract]
Subsequent Events	SUBSEQUENT EVENTS On February 13, 2025, the Company entered into a definitive agreement for the sale of the GR business for a purchase price of approximately $436 million, less costs to sell. The purchase price is inclusive of $225 million of promissory notes to be issued to the Company by the purchasers. The GR business, part of the Company’s Composites segment, manufactures, fabricates, and sells glass fiber reinforcements for a wide variety of applications in wind energy, infrastructure, industrial, transportation and consumer markets. In 2024, the GR business generated annual revenues of approximately $1.1 billion. The sale will complete Owens Corning’s review of strategic alternatives for the business, announced on February 9, 2024, and aligns with the Company’s strategy to reshape the Company to focus on residential and commercial building products in North America and Europe. The transaction is expected to close in 2025 and is subject to customary regulatory approvals and other conditions. The Company expects to incur a material loss on disposal which cannot be estimated at this time.

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 Income (Loss) Attributable to Parent	$ 647	$ 1,196	$ 1,241

Insider Trading Arrangements

Insider Trading Arrangements	3 Months Ended
	Dec. 31, 2024 shares
Trading Arrangements, by Individual
Non-Rule 10b5-1 Arrangement Adopted	false
Rule 10b5-1 Arrangement Terminated	false
Non-Rule 10b5-1 Arrangement Terminated	false
Gina Beredo [Member]
Trading Arrangements, by Individual
Material Terms of Trading Arrangement	On November 8, 2024, Gina A. Beredo, the Company's Executive Vice President, General Counsel and Corporate Secretary, entered into a written plan for the sale of up to 4,511 shares of Company common stock, intended to satisfy the affirmative defense conditions of Rule 10b5-1(c) under the Exchange Act. This plan is scheduled to terminate no later than March 31, 2025.
Name	Gina A. Beredo
Title	Executive Vice President, General Counsel and Corporate Secretary
Rule 10b5-1 Arrangement Adopted	true
Adoption Date	November 8, 2024
Expiration Date	March 31, 2025
Arrangement Duration	143 days
Aggregate Available	4,511
Nicolas Del Monaco [Member]
Trading Arrangements, by Individual
Material Terms of Trading Arrangement	On November 8, 2024, Nicolas Del Monaco, the Company's President, Insulation, entered into a written plan for the sale of up to 1,750 shares of Company common stock, intended to satisfy the affirmative defense conditions of Rule 10b5-1(c) under the Exchange Act. This plan is scheduled to terminate no later than November 7, 2025.
Name	Nicolas Del Monaco
Title	President, Insulation
Rule 10b5-1 Arrangement Adopted	true
Adoption Date	November 8, 2024
Expiration Date	November 7, 2025
Arrangement Duration	364 days
Aggregate Available	1,750
Todd Fister [Member]
Trading Arrangements, by Individual
Material Terms of Trading Arrangement	On November 12, 2024, Todd W. Fister, the Company's Executive Vice President and Chief Financial Officer, entered into a written plan for the sale of up to 17,211 shares of Company common stock, intended to satisfy the affirmative defense conditions of Rule 10b5-1(c) under the Exchange Act. This plan is scheduled to terminate no later than November 7, 2025.
Name	Todd W. Fister
Title	Executive Vice President and Chief Financial Officer
Rule 10b5-1 Arrangement Adopted	true
Adoption Date	November 12, 2024
Expiration Date	November 7, 2025
Arrangement Duration	360 days
Aggregate Available	17,211
Marcio Sandri [Member]
Trading Arrangements, by Individual
Material Terms of Trading Arrangement	On November 22, 2024, Marcio A. Sandri, the Company's President, Composites, entered into a written plan for the sale of up to 11,127 shares of Company common stock, intended to satisfy the affirmative defense conditions of Rule 10b5-1(c) under the Exchange Act. This plan is scheduled to terminate no later than November 21, 2025. Effective February 13, 2025, in connection with the signing of the agreement to divest our GR business, Mr. Sandri no longer serves as an executive officer of the Company.
Name	Marcio A. Sandri
Title	President, Composites
Rule 10b5-1 Arrangement Adopted	true
Adoption Date	November 22, 2024
Expiration Date	November 21, 2025
Arrangement Duration	364 days
Aggregate Available	11,127

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]	We have a range of security measures that are designed to protect against the unauthorized access to and misappropriation of our information, corruption of data, intentional or unintentional disclosure of confidential information, or disruption of operations. These security measures include controls, security processes and monitoring of our manufacturing systems. We have cloud security and other tools and governance processes designed to assess, identify and manage material risks from cybersecurity threats. In addition, we maintain an information security training program designed to address phishing and email security, password security, data handling security, cloud security, operational technology security processes, and cybersecurity incident response and reporting processes. Our cybersecurity strategy includes defense in depth, zero trust, and standards-based controls intended to protect our information technology systems. We perform incident response tabletop exercises that include members of the Company’s senior management team to validate, test, and assess the effectiveness and adequacy of certain roles and decision-making processes in the event of a cybersecurity incident. We also assess, identify, and manage cybersecurity risk associated with divestiture and merger and acquisition activities. The oversight of our cybersecurity risk management process is integrated into our overall risk management process. The risk committee is responsible for overseeing and monitoring our risk assessment and mitigation-related actions, including with respect to cybersecurity risks. The risk committee is not a committee of our Board of Directors. It is a cross-functional committee that includes members across many areas of expertise and is structurally independent of our business lines. The risk committee’s membership is designed to provide diversity of thought and perspective related to risk, including cybersecurity risks. The risk committee identifies risks and mitigation strategies, and it provides key updates to executive officers and the Audit Committee of our Board of Directors. We use third-party service providers to execute certain business processes, maintain certain information systems and infrastructure, evaluate defenses and implement recommendations. We periodically have external information security assessments performed by third parties to analyze our information technology systems and to stay informed of information security risks. Additionally, we have a supplier validation process, which provides for review and approval by our cybersecurity group for cloud services. Although we experience cybersecurity incidents from time to time as part of our operations, we have not identified any risks from cybersecurity threats, including as a result of previous cybersecurity incidents, that have had or are reasonably likely to have, a material impact on our business strategy, results of operations or financial condition. Any breach of our security measures, or those of our third-party service providers, could result in unauthorized access to and misappropriation of our information, corruption of data or disruption of systems, operations or transactions, any of which could have a material adverse effect on our business strategy, results of operations or financial condition. See Item 1A. Risk Factors of this Annual Report on Form 10-K for further discussion of the risks related to cybersecurity threats.
Cybersecurity Risk Management Processes Integrated [Flag]	true
Cybersecurity Risk Management Processes Integrated [Text Block]	The oversight of our cybersecurity risk management process is integrated into our overall risk management process. The risk committee is responsible for overseeing and monitoring our risk assessment and mitigation-related actions, including with respect to cybersecurity risks. The risk committee is not a committee of our Board of Directors. It is a cross-functional committee that includes members across many areas of expertise and is structurally independent of our business lines. The risk committee’s membership is designed to provide diversity of thought and perspective related to risk, including cybersecurity risks. The risk committee identifies risks and mitigation strategies, and it provides key updates to executive officers and the Audit Committee of our Board of Directors.
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 risk for the Company and has delegated to the Audit Committee responsibility for overseeing the cybersecurity risk management strategy for the Company. The Audit Committee receives regular updates on our cybersecurity risk management process from members of management, including our Chief Information Officer (“CIO”). The Audit Committee reviews our comprehensive cybersecurity framework, including reviewing our cybersecurity reporting protocol that provides for the notification, escalation and communication of significant cybersecurity events to a crisis management team and appropriate levels of management, including our CIO, as well as to the Audit Committee. Management also provides the Audit Committee with a cybersecurity dashboard, which the full Board of Directors can access as well. Additionally, the Audit Committee regularly provides updates to the Board on the status of the Company’s cybersecurity risk management process.
Cybersecurity Risk Board Committee or Subcommittee Responsible for Oversight [Text Block]	The Audit Committee receives regular updates on our cybersecurity risk management process from members of management, including our Chief Information Officer (“CIO”).
Cybersecurity Risk Process for Informing Board Committee or Subcommittee Responsible for Oversight [Text Block]	The Audit Committee receives regular updates on our cybersecurity risk management process from members of management, including our Chief Information Officer (“CIO”). The Audit Committee reviews our comprehensive cybersecurity framework, including reviewing our cybersecurity reporting protocol that provides for the notification, escalation and communication of significant cybersecurity events to a crisis management team and appropriate levels of management, including our CIO, as well as to the Audit Committee. Management also provides the Audit Committee with a cybersecurity dashboard, which the full Board of Directors can access as well. Additionally, the Audit Committee regularly provides updates to the Board on the status of the Company’s cybersecurity risk management process.
Cybersecurity Risk Role of Management [Text Block]	The Company’s cybersecurity program is overseen by our CIO, who is responsible for global information technology, including cybersecurity. Our Vice President, Global Information Security, is primarily responsible for assessing and managing material risks from cybersecurity threats, including monitoring the measures used for prevention, detection, mitigation and remediation of cybersecurity incidents. Our CIO is responsible for our information security organization, which is comprised of internal Owens Corning employees and external security suppliers. Our information security organization provides security monitoring and response and provides regular reports to our CIO and Vice President, Global Information Security. These regular reports inform our CIO and Vice President, Global Information Security as they monitor the prevention, detection, mitigation, and remediation of cybersecurity incidents under the oversight of the risk committee. Our Global Information Services team is regularly engaged in cybersecurity training and awareness and incorporates relevant reviews in technology design and development.
Cybersecurity Risk Management Positions or Committees Responsible [Flag]	true
Cybersecurity Risk Management Positions or Committees Responsible [Text Block]	The Company’s cybersecurity program is overseen by our CIO, who is responsible for global information technology, including cybersecurity. Our Vice President, Global Information Security, is primarily responsible for assessing and managing material risks from cybersecurity threats, including monitoring the measures used for prevention, detection, mitigation and remediation of cybersecurity incidents. Our CIO is responsible for our information security organization, which is comprised of internal Owens Corning employees and external security suppliers. Our information security organization provides security monitoring and response and provides regular reports to our CIO and Vice President, Global Information Security.
Cybersecurity Risk Management Expertise of Management Responsible [Text Block]	Our CIO has 20 years of experience in the information technology industry, including engagement with cybersecurity strategy and oversight. Our CIO reports directly to our Chief Executive Officer. Our Vice President, Global Information Security has 28 years of experience in the cybersecurity industry, including previous experience in the U.S. Air Force, consulting, and 22 years with Owens Corning, and reports directly to our CIO.
Cybersecurity Risk Process for Informing Management or Committees Responsible [Text Block]	Our information security organization provides security monitoring and response and provides regular reports to our CIO and Vice President, Global Information Security. These regular reports inform our CIO and Vice President, Global Information Security as they monitor the prevention, detection, mitigation, and remediation of cybersecurity incidents under the oversight of the risk committee.
Cybersecurity Risk Management Positions or Committees Responsible Report to Board [Flag]	true

BUSINESS AND SUMMARY OF SIGNI_2

BUSINESS AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	12 Months Ended
	Dec. 31, 2024
Accounting Policies [Abstract]
Basis of Accounting, Policy	Basis of Presentation The accompanying Consolidated Financial Statements have been prepared in accordance with accounting principles generally accepted in the United States.
Principles of Consolidation	Principles of Consolidation The Consolidated Financial Statements of the Company include the accounts of majority-owned subsidiaries. Intercompany accounts and transactions are eliminated.
Reclassifications	Reclassifications Certain reclassifications have been made to the 2023 and 2022 Consolidated Financial Statements and Notes to the Consolidated Financial Statements to conform to the classifications used in 2024.
Use of Estimates and Assumptions	Use of Estimates and Assumptions The preparation of financial statements in conformity with accounting principles generally accepted in the United States requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results could differ materially from those estimates.
Revenue Recognition	Revenue Recognition We recognize revenue as the amount of consideration that we expect to receive in exchange for transferring promised goods or services to customers. We do not adjust the transaction price for the effects of a significant financing component, as the time period between control transfer of goods and services and expected payment is one year or less. At the time of sale, we estimate provisions for different forms of variable consideration (discounts, rebates, returns and other refund liabilities) based on historical experience, current conditions and contractual obligations, as applicable. The estimated transaction price is typically not subject to significant reversals. We adjust these estimates when the most likely amount of consideration we expect to receive changes, although these changes are typically minor. Sales, value-added and other similar taxes that we collect are excluded from revenue. Many of our customer volume commitments are short-term and our performance obligations are generally limited to single purchase orders. Substantially all of our revenue is recognized at a point-in-time when control of goods transfers to the customer. Control transfer typically occurs when goods are shipped from our facilities or at other predetermined control transfer points (for instance, destination terms or consignment arrangements). We typically do not satisfy performance obligations without obtaining an unconditional right to payment from customers and, therefore, do not carry contract asset balances on the Consolidated Balance Sheets. Contract liability balances are recorded separately from receivables on the Consolidated Balance Sheets in either Total current liabilities or Other liabilities, depending on the timing of performance obligation satisfaction. We sell separately-priced warranties that extend certain product and workmanship coverages beyond our standard product warranty, which is described in Note 12. The up-front consideration on extended warranty contracts is deferred and recognized as revenue over time, based on the respective coverage period, ranging from 16 to 20 years. On an annual basis, we expect to recognize approximately $9 million of revenue associated with these extended warranty contracts. Additionally, in certain limited cases, we receive consideration before goods or services are transferred to the customer. These customer down payments and deposits are deferred, and typically recognized as revenue in the following quarters when we satisfy the related performance obligations. As of December 31, 2024, our contract liability balances (for extended warranties, down payments and deposits, collectively) totaled $118 million. As of December 31, 2023, our contract liability balances totaled $101 million, of which $21 million was recognized as revenue throughout 2024. As of December 31, 2022, our contract liability balances (for extended warranties, down payments and deposits, collectively) totaled $89 million, of which $18 million was recognized as revenue throughout 2023. As of December 31, 2021, our contract liability balances (for extended warranties, down payments and deposits, collectively) totaled $76 million, of which $17 million was recognized as revenue throughout 2022. As a practical expedient, we recognize incremental costs of obtaining a contract, if any, as an expense when incurred if the amortization period of the asset would have been one year or less. We do not have any costs to obtain or fulfill a contract that are capitalized under Accounting Standards Codification ( “ ASC ” ) 606.
Cost of Sales	Cost of Sales Cost of sales includes material, labor, energy and manufacturing overhead costs, including depreciation and amortization expense associated with the manufacture and distribution of the Company’s products. Provisions for warranties are provided in the same period that the related sales are recorded and are based on historical experience, current conditions and contractual obligations, as applicable. Distribution costs include inbound freight costs; purchasing and receiving costs; inspection costs; warehousing costs; shipping and handling costs, which include costs incurred relating to preparing, packaging, and shipping products to customers; and other costs of the Company’s distribution network. We account for shipping and handling activities that occur after control of the related good transfers as fulfillment activities instead of performance obligations. All shipping and handling costs billed to the customer are included as net sales in the Consolidated Statements of Earnings.
Marketing and Administrative Expenses	Marketing and Administrative Expenses
Science and Technology Expenses	Science and Technology Expenses The Company incurs certain expenses related to science and technology. These expenses include salaries, building and equipment costs, utilities, administrative expenses, materials and supplies associated with the improvement and development of the Company’s products and manufacturing processes. These costs are expensed as incurred.
Earnings per Share	Earnings per Share Basic earnings per share are computed using the weighted-average number of common shares outstanding during the period. Diluted earnings per share reflect the dilutive effect of common equivalent shares and increased shares that would result from the conversion of equity securities. The effects of anti-dilution are not presented.
Cash, Cash Equivalents and Restricted Cash	Cash, Cash Equivalents and Restricted Cash
Accounts Receivable	Accounts Receivable
Inventory Valuation	Inventory Valuation Inventory costs include material, labor, and manufacturing overhead costs, including depreciation and amortization expense associated with the manufacture and distribution of the Company’s products. Inventories are stated at lower of cost or net realizable value and expense estimates are made for excess and obsolete inventories. Cost is determined by the first-in, first-out (“FIFO”) method.
Investments in Affiliates	Investments in Affiliates
Goodwill and Other Intangible Assets	Goodwill and Other Intangible Assets Goodwill assets are not amortized but are tested for impairment on at least an annual basis. The Company has the option to use a qualitative approach to determine whether it is more likely than not that the fair value of a reporting unit is less than its carrying value as a basis for determining whether it is necessary to perform a quantitative test. In the current year, as part of the annual assessment, the Company used both a qualitative and quantitative approach to determine whether the fair value of a reporting unit was less than its carrying amount. Events and circumstances we consider in performing the qualitative assessment include macro-economic conditions, market and industry conditions, internal cost factors, and the operational stability and the overall financial performance of the reporting units. When it is determined necessary for the Company to perform the quantitative testing process for goodwill, the Company estimates fair values using a discounted cash flow approach from the perspective of a market participant. Significant assumptions used in the discounted cash flow approach are revenue growth rates and earnings before interest and taxes (“EBIT”) margins used in estimating discrete period cash flow forecasts of the reporting unit, the discount rate, and the long-term revenue growth rate and EBIT margin used in estimating the terminal business value. The cash flow forecasts of the reporting units are based upon management’s long-term view of our markets and are the forecasts that are used by senior management and the Board of Directors to evaluate operating performance. The discount rate utilized is management’s estimate of what the market’s weighted average cost of capital is for a company with a similar debt rating and stock volatility, as measured by beta. The terminal business value is determined by applying the long-term growth rate to the latest year for which a forecast exists. As part of our goodwill quantitative testing process, we would evaluate whether there are reasonably likely changes to management’s estimates that would have a material impact on the results of the goodwill impairment testing. Other indefinite-lived intangible assets are not amortized but are tested for impairment on at least an annual basis or when determined to have a finite useful life. Substantially all of the indefinite-lived intangible assets are in trademarks and trade names. The Company uses the royalty relief approach to determine whether it is more likely than not that the fair value of these assets is less than its carrying amount. This review is performed annually, or when circumstances arise which indicate there may be impairment. When applying the royalty relief approach, the Company performs a discounted cash flow analysis based on the value derived from owning these trademarks and trade names and being relieved from paying royalty to third parties. Significant assumptions used include the discrete period revenue growth rates, long-term revenue growth rate, royalty rates, discount rates and terminal value. The inputs for the goodwill and indefinite-lived intangible tests are considered Level 3 inputs under the fair value hierarchy as they are the Company’s own data, and are unobservable in the marketplace. Indefinite-lived intangible assets purchased through acquisitions are generally tested qualitatively for impairment in the first year following the acquisition before transitioning to the standard methodology described herein in subsequent years. Please refer to Note 5 for additional disclosures related to Goodwill and Other Intangible Assets. Emissions Rights The Company is allotted carbon emission credit allowances (“emissions rights”) from several of the governments under which it operates. These emissions rights are recorded at market value as of the date of issuance and are classified as Intangible assets on the Consolidated Balance Sheets. When the Company emits more than the allotted amounts, additional emissions rights must be purchased.
Properties and Depreciation	Property, Plant and Equipment Property, plant and equipment are stated at cost and depreciated over their estimated useful lives using the straight-line method. The range of useful lives for the major components of the Company’s property, plant and equipment is as follows: Useful Life (Years) Buildings and leasehold improvements 15 – 40 years Machinery and equipment Furnaces 4 – 15 years Information systems 5 – 10 years Equipment 5 – 20 years When assets are retired or otherwise disposed, their carrying values and accumulated depreciation are removed from the accounts and any gain or loss is included in the Consolidated Statements of Earnings. Expenditures for normal maintenance and repairs are expensed as incurred. Precious metals used in our production tooling are included in property, plant and equipment and are depleted as they are consumed during the production process. Depletion typically represents an annual expense of 2% of the outstanding value and is recorded in Cost of sales on the Consolidated Statements of Earnings. Leases The Company leases certain equipment and facilities under both operating and finance leases expiring on various dates through 2050. The nature of these leases generally fall into the following five categories: real estate, material handling equipment, fleet vehicles, office equipment and energy equipment. For leases with initial terms greater than 12 months, we consider these our right-of-use assets and record the related asset and obligation at the present value of lease payments over the term. For leases with initial terms equal to or less than 12 months, we do not consider them as right-of-use assets and instead consider them short-term lease costs that are recognized on a straight-line basis over the lease term. Our leases may include escalation clauses, renewal options and/or termination options that are factored into our determination of lease payments when reasonably certain. These options to extend or terminate a lease are at our discretion. We have elected to take the practical expedient and not separate lease and non-lease components of contracts. We estimate our incremental borrowing rate to discount the lease payments based on information available at lease commencement. Our lease agreements do not contain any material residual value guarantees.
Asset Impairments	Asset Impairments The Company evaluates tangible and intangible long-lived assets for impairment when triggering events have occurred. This requires significant assumptions including projected cash flows, projected income tax rate and terminal business value. These inputs are considered Level 3 inputs under the fair value hierarchy as they are the Company’s own data and are unobservable in the marketplace. Changes in management intentions, market conditions or operating performance could indicate that impairment charges might be necessary that could be material to the Company’s Consolidated Financial Statements in any given period.
Supplier Finance Programs	Supplier Finance Programs We review supplier terms and conditions on an ongoing basis, and have negotiated payment terms extensions in recent years in connection with our efforts to reduce working capital and improve cash flow. Separate from those terms extension actions, certain of our subsidiaries have entered into paying agency agreements with third-party administrators. These voluntary supply chain finance programs (collectively, the “Programs”) generally give participating suppliers the ability to sell, or otherwise pledge as collateral, their receivables from the Company to the participating financial institutions, at the sole discretion of both the suppliers and financial institutions. The Company is not a party to the arrangements between the suppliers and the financial institutions. The Company’s obligations to its suppliers, including amounts due and scheduled payment dates, are not impacted by the suppliers’ decisions to sell, or otherwise pledge as collateral, amounts under these arrangements. The Company's payment terms to the financial institutions, including the timing and amount of payments, are based on the original supplier invoices. One of our Programs includes a parent guarantee to the participating financial institution for a certain U.S. subsidiary that, at the time of the respective program’s inception in 2015, was a guarantor subsidiary of the Company’s credit agreement. The obligations are presented as Accounts payable within Total current liabilities on the Consolidated Balance Sheets and all activity related to the obligations is presented within operating activities on the Consolidated Statements of Cash Flow.
Income Taxes	Income Taxes The Company recognizes current tax liabilities and assets for the estimated taxes payable or refundable on the tax returns for the current year. Deferred tax balances reflect the impact of temporary differences between the carrying amount of assets and liabilities and their tax basis. Amounts are stated at enacted tax rates expected to be in effect when taxes are actually paid or recovered. In addition, realization of certain deferred tax assets is dependent upon our ability to generate future taxable income. The Company records a valuation allowance to reduce its deferred tax assets to the amount that it believes is more likely than not to be realized. In addition, the Company estimates tax reserves to cover potential taxing authority claims for income taxes and interest attributable to audits of open tax years. Please refer to Note 21 for additional disclosures related to Income Taxes.
Taxes Collected From Customers and Remitted to Government Authorities and Taxes Paid to Vendors	Taxes Collected from Customers and Remitted to Government Authorities and Taxes Paid to Vendors Taxes are assessed by various governmental authorities at different rates on many different types of transactions. The Company charges sales tax or value-added tax (“VAT”) on sales to customers where applicable, as well as captures and claims back all available VAT that has been paid on purchases. VAT is recorded in separate payable or receivable accounts and does not affect Net Sales or Cost of Sales line items on the Consolidated Statement of Earnings. VAT receivable is recorded as a percentage of qualifying purchases at the time the vendor invoice is processed. VAT payable is recorded as a percentage of qualifying sales at the time an Owens Corning sale to a customer subject to VAT occurs. Amounts are paid to the taxing authority according to the method and collection prescribed by local regulations. Where applicable, VAT payable is netted against VAT receivable. The Company also pays sales tax to vendors who include a tax, required by government regulations, to the purchase price charged to the Company.
Pension and Other Postretirement Benefits	Pension and Other Postretirement Benefits Accounting for pensions and other postretirement benefits involves estimating the cost of benefits to be provided well into the future and attributing that cost over the time period each employee works. To accomplish this, extensive use is made of assumptions about investment returns, discount rates, inflation, mortality, turnover and medical costs. Please refer to Notes 15 and 16 for additional disclosures related to pension plans and other postretirement benefits, respectively.
Derivative Financial Instruments	Derivative Financial Instruments The Company recognizes all derivative instruments as either assets or liabilities at fair value on the balance sheet. Please refer to Note 4 for further disclosure on derivatives. The Company performs an analysis for effectiveness of its derivatives designated as hedging instruments at the end of each quarter based on the terms of the contracts and the underlying items being hedged. The change in the fair value of cash flow hedges is deferred in Accumulated other comprehensive deficit (“AOCI”) and is subsequently recognized in Cost of sales (for commodity and foreign currency cash flow hedges) on the Consolidated Statements of Earnings in order to mirror the location of the hedged items impacting earnings. Cash settlements for commodity and foreign currency hedges qualifying as cash flow hedges are included in Operating activities in the Consolidated Statements of Cash Flows. The Company has translation exposure resulting from translating the financial statements of foreign subsidiaries into U.S. Dollars, which is recognized in Currency translation adjustment (a component of AOCI). The Company uses cross-currency forward contracts to hedge portions of the net investment in foreign subsidiaries against fluctuations in foreign exchange rates. The changes in fair values of these derivative instruments are recognized in Currency translation adjustment (a component of AOCI), with recognition of the excluded components amortized to Interest expense, net on the Consolidated Statements of Earnings. Cash settlements for derivatives qualifying as net investment hedges are included in Investing activities in the Consolidated Statements of Cash Flows. The Company uses forward currency exchange contracts to manage existing exposures to foreign exchange rate risks related to assets and liabilities recorded on the Consolidated Balance Sheets. Gains and losses resulting from the changes in fair value of these instruments are recorded in Other expense, net on the Consolidated Statements of Earnings, and are substantially offset by net revaluation impacts on foreign currency denominated balance sheet exposures (which are also recorded in Other expense, net). Cash settlements for non-designated derivatives are included in the Consolidated Statements of Cash Flows in the category that is consistent with the nature of the derivative instrument, which is generally the same category as the underlying item being hedged.
Fair Value Measurements	Fair Value Measurements The carrying value of cash and cash equivalents, accounts receivable and short-term debt approximate fair value because of the short-term maturity of the instruments. Please refer to Notes 4, 7, 14, 15 and 16 for fair value disclosures of derivative financial instruments, acquisitions, long-term debt, pension plans and postemployment and postretirement benefits other than pensions.
Foreign Currency	Foreign Currency
Related Party Transactions	Related Party Transactions
Failed Sale-Leaseback - Fort Smith, Arkansas Municipal Tax Incentive	Failed Sale-Leaseback - Fort Smith, Arkansas Municipal Tax Incentive In the fourth quarter of 2023, the Company signed a municipal tax incentive agreement, as part of which, the Company sold its Fort Smith, Arkansas plant and equipment (together, the “facility”) to the municipality of Fort Smith for cash of $165 million. The Company then, on the same day, entered into an agreement to lease the facility from the municipality of Fort Smith over ten years for a total lease liability of $165 million and immediately purchased ten-year municipal bonds at 6.7% interest issued by the municipality of Fort Smith with cash of $165 million. In the Consolidated Statements of Cash Flows, the cash proceeds from the sale of the facility and the cash used for the bond purchase are presented on a net basis within the Net cash flows used by investing activities. The monthly lease payments under the financing lease obligation and the semi-annual bond coupon payments associated with the bond investment are legally offset and, as such, the offset lease obligation and bond investment amounts are presented on a net basis on the Consolidated Balance Sheets. There will be no cash payments made by either party over the ten-year period. At the termination of the lease agreement, a non-cash exchange will occur where the municipality will call the bond and return title of the facility to the Company. The Company will have the opportunity to purchase additional bonds representing the incremental capital expenditures up to $240 million. In the fourth quarter of 2024, the Company sold additional equipment purchased after the initial bonds for cash of $15 million. Accordingly, on December 27, 2024, the Company purchased additional ten-year municipal bonds at 6.7% interest issued by the municipality of Fort Smith with cash of $15 million based on eligible spend incurred in 2024. In the Consolidated Statements of Cash Flows, the cash proceeds from the sale of the equipment and the cash used for the bond purchase are presented on a net basis within the Net cash flows used by investing activities. The transactions did not qualify for sale-leaseback treatment under ASC 842 and, therefore, the plant’s net book value, as well as the net book value of the equipment sold, remains in Property, plant and equipment, net on the Consolidated Balance Sheets. Depreciation expense on the assets sold remains within Cost of Sales on the Consolidated Statements of Earnings.
Accounting Pronouncements	Accounting Pronouncements The following table summarizes recent Accounting Standard Updates (“ASU”) issued by the Financial Accounting Standards Board (“FASB”) that could have an impact on the Company's Consolidated Financial Statements: Standard Description Effective Date for Company Effect on the Consolidated Financial Statements ASU 2025-01, "Income Statement—Reporting Comprehensive Income—Expense Disaggregation Disclosures (Subtopic 220-40)" The amendment in this update clarifies the effective date of update 2024-03, which is that public business entities are required to adopt the guidance in interim periods within annual reporting periods beginning after December 15, 2027. January 1, 2027 We are currently assessing the impact adopting this standard will have on our Consolidated Financial Statement disclosures. We do not believe the adoption of this guidance will have a material effect on our results of operations. ASU 2024-03, "Income Statement – Reporting Comprehensive Income- Expense Disaggregation Disclosures (Subtopic 220-40) The amendments in this update require disclosure, in the notes to financial statements, of specified information about certain costs and expenses. January 1, 2027 We are currently assessing the impact adopting this standard will have on our Consolidated Financial Statement disclosures. We do not believe the adoption of this guidance will have a material effect on our results of operations. ASU 2024-02 "Codification Improvements - Amendments to Remove References to the Concepts Statements" Amendments in this update remove references to various FASB Concepts Statements. January 1, 2025 We have assessed and determined that this guidance does not have a material effect on our Consolidated Financial Statements. ASU 2024-01 "Compensation - Stock Compensation" (Topic 718): Scope Application of Profits Interest and Similar Awards" This amendment adds an illustrative example to demonstrate how an entity should apply the scope guidance in paragraph 718-10-15-3 to determine whether profits interest and similar awards should be accounted for in accordance with Topic 718. January 1, 2025 We have assessed and determined that this guidance does not have a material effect on our Consolidated Financial Statements. ASU 2023-09 “Income Taxes (Topic 740): Improvements to Income Tax Disclosures” This standard modifies the rate reconciliation and income taxes paid disclosures by requiring consistent categories and greater disaggregation of information in the rate reconciliation, as well as requiring income taxes paid to be disaggregated by jurisdiction. January 1, 2025 We have assessed and determined that this guidance does not have a material effect on our Consolidated Financial Statement disclosures. ASU 2023-07 “Segment Reporting (Topic 280): Improvements to Reportable Segment Disclosures” The amendments in this update improve reportable segment disclosure requirements, primarily through enhanced disclosures about significant segment expenses. January 1, 2024 We have adopted and determined that this guidance does not have a material effect on our Consolidated Financial Statement disclosures. ASU 2023-06 “Disclosure Improvements” The amendments in this update modify the disclosure or presentation requirements of a variety of Topics The effective date for each topic is contingent on future SEC rule setting. We are currently assessing the impact adopting this standard will have on our Consolidated Financial Statement disclosures. We do not believe the adoption of this guidance will have a material effect on our results of operations.

BUSINESS AND SUMMARY OF SIGNI_3

BUSINESS AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)	12 Months Ended
	Dec. 31, 2024
Accounting Policies [Abstract]
Property, Plant and Equipment	The range of useful lives for the major components of the Company’s property, plant and equipment is as follows: Useful Life (Years) Buildings and leasehold improvements 15 – 40 years Machinery and equipment Furnaces 4 – 15 years Information systems 5 – 10 years Equipment 5 – 20 years Property, plant and equipment consist of the following: December 31, (In millions) 2024 2023 Land $ 211 $ 168 Buildings and leasehold improvements 1,371 1,263 Machinery and equipment 5,727 5,402 Construction in progress 586 665 Property, plant and equipment, gross 7,895 7,498 Accumulated depreciation (3,731) (3,657) Property, plant and equipment, net $ 4,164 $ 3,841
Outstanding Obligations Under Supplier Finance Programs	The Company's outstanding obligations under the Programs for the twelve months ended December 31, 2024 and 2023 are as follows: Twelve Months Ended December 31, (In millions) 2024 2023 Confirmed obligations outstanding at the beginning of the year $ 211 $ 234 Invoices confirmed during the year 566 569 Confirmed invoices paid during the year (543) (592) Confirmed obligations outstanding at the end of the year $ 234 $ 211

SEGMENT INFORMATION (Tables)

SEGMENT INFORMATION (Tables)	12 Months Ended
	Dec. 31, 2024
Segment Reporting [Abstract]
Reconciliation of Revenue from Segments to Consolidated	The following tables show a disaggregation of our net sales by segment and geographic region. Corporate eliminations (shown below) largely reflect intercompany sales from Composites to Roofing. External customer sales are attributed to geographic region based upon the location from which the product is sold to the external customer. Twelve Months Ended December 31, 2024 (In millions) Roofing Insulation Doors Composites Eliminations Consolidated Disaggregation Categories U.S. residential $ 3,867 $ 1,578 $ 1,127 $ 476 $ (323) $ 6,725 U.S. commercial and industrial 128 809 — 715 (9) $ 1,643 Total United States 3,995 2,387 1,127 1,191 (332) $ 8,368 Europe — 711 143 450 (3) $ 1,301 Asia-Pacific — 133 1 355 — $ 489 Rest of world 57 461 177 122 — $ 817 NET SALES $ 4,052 $ 3,692 $ 1,448 $ 2,118 $ (335) $ 10,975 Twelve Months Ended December 31, 2023 (In millions) Roofing Insulation Doors Composites Eliminations Consolidated Disaggregation Categories U.S. residential $ 3,781 $ 1,407 $ — $ 359 $ (296) $ 5,251 U.S. commercial and industrial 137 869 — 845 (8) $ 1,843 Total United States 3,918 2,276 — 1,204 (304) $ 7,094 Europe 19 771 — 492 (3) $ 1,279 Asia-Pacific 1 147 — 429 — $ 577 Rest of world 92 474 — 161 — $ 727 NET SALES $ 4,030 $ 3,668 $ — $ 2,286 $ (307) $ 9,677 Twelve Months Ended December 31, 2022 (In millions) Roofing Insulation Doors Composites Eliminations Consolidated Disaggregation Categories U.S. residential $ 3,355 $ 1,523 $ — $ 352 $ (262) $ 4,968 U.S. commercial and industrial 160 796 — 872 (4) $ 1,824 Total United States 3,515 2,319 — 1,224 (266) $ 6,792 Europe 21 805 — 671 (5) $ 1,492 Asia-Pacific 6 160 — 550 — $ 716 Rest of world 116 430 — 215 — $ 761 NET SALES $ 3,658 $ 3,714 $ — $ 2,660 $ (271) $ 9,761
Schedule of Earnings before Interest and Taxes	The following table summarizes EBIT by segment: Twelve Months Ended December 31, (In millions) 2024 2023 2022 Reportable Segments Roofing $ 1,298 $ 1,174 $ 831 Insulation 682 619 612 Doors 99 — — Composites 215 242 498 Total reportable segments 2,294 2,035 1,941 Corporate, Other and Eliminations Restructuring costs (86) (169) (48) Gain on sale of Santa Clara, California site — 189 — Pension settlement losses — (145) — Acquisition-related integration costs (83) — — Gain on sale of Shanghai, China facility — — 27 Gains on sale of certain precious metals 19 2 18 Strategic review-related charges (46) — — Intangible assets impairment charge — — (96) Acquisition-related transaction costs (49) — (7) Loss on sale of business (91) — — Recognition of acquisition inventory fair value step-up (18) — — Impairment due to strategic review (483) — Paroc marine recall (58) (15) — Loss on sale of Chambery, France DUCS business — — (30) Loss on sale of Russian operations — — (33) Gain on remeasurement of Fiberteq equity investment — — 130 Impairment of venture investments (15) — — General corporate expense and other (256) (230) (179) Total Corporate, other and eliminations (1,166) (368) (218) CONSOLIDATED EBIT 1,128 1,667 1,723 Interest expense, net 212 76 109 EARNINGS BEFORE TAXES $ 916 $ 1,591 $ 1,614
Reconciliation of Assets from Segment to Consolidated	The following table summarizes total assets by segment: December 31, (In millions) 2024 2023 Net assets allocated to reportable segments Roofing $ 2,026 $ 1,863 Insulation 3,912 3,934 Doors 4,454 — Composites 2,523 3,153 Total net assets allocated to reportable segments 12,915 8,950 Net assets not allocated to reportable segments Cash and cash equivalents 361 1,615 Noncurrent deferred income taxes 54 24 Investments in affiliates 86 29 Corporate property, plant and equipment, other assets and eliminations 659 619 CONSOLIDATED TOTAL ASSETS $ 14,075 $ 11,237
Schedule of Property, Plant and Equipment by Geographical Areas	The following table summarizes total property, plant and equipment, net by geographic region: December 31, (In millions) 2024 2023 United States $ 3,114 $ 2,508 Europe 573 606 Asia-Pacific 167 462 Rest of world 310 265 CONSOLIDATED PROPERTY, PLANT AND EQUIPMENT, NET $ 4,164 $ 3,841 Property, plant and equipment, net in any single country, excluding the United States, was less than 10% of consolidated property, plant and equipment, net.
Schedule of Depreciation and Amortization by Segment	The following table summarizes the depreciation and amortization expense by segment: Twelve Months Ended December 31, (In millions) 2024 2023 2022 Reportable Segments Roofing $ 62 $ 64 $ 62 Insulation 210 210 206 Doors 133 — — Composites 182 172 175 Total reportable segments 587 446 443 General corporate depreciation and amortization (a) 90 163 88 CONSOLIDATED DEPRECIATION AND AMORTIZATION EXPENSE $ 677 $ 609 $ 531 (a) In 2024, 2023 and 2022, General corporate depreciation and amortization expense included $13 million, $101 million and $26 million, respectively, of accelerated depreciation and amortization related to restructuring actions further explained in Note 13 to the Consolidated Financial Statements.
Schedule of Additions to Property, Plant and Equipment by Segment	The following table summarizes cash paid for property, plant and equipment by segment: Twelve Months Ended December 31, (In millions) 2024 2023 2022 Reportable Segments Roofing $ 125 $ 65 $ 50 Insulation 221 182 196 Doors 73 — — Composites 173 212 151 Total reportable segments 592 459 397 General corporate additions 55 67 49 CONSOLIDATED ADDITIONS TO PROPERTY, PLANT AND EQUIPMENT $ 647 $ 526 $ 446

INVENTORIES (Tables)

INVENTORIES (Tables)	12 Months Ended
	Dec. 31, 2024
Inventory Disclosure [Abstract]
Schedule of Inventory, Current	Inventories consist of the following: December 31, (In millions) 2024 2023 Finished goods $ 868 $ 742 Materials and supplies 719 456 Total inventories $ 1,587 $ 1,198

DERIVATIVE FINANCIAL INSTRUME_2

DERIVATIVE FINANCIAL INSTRUMENTS (Tables)	12 Months Ended
	Dec. 31, 2024
Derivative Instruments and Hedging Activities Disclosure [Abstract]
Schedule of Derivative Assets and Liabilities at Fair Value	The following table presents the fair value of derivatives and hedging instruments and the respective location on the Consolidated Balance Sheets: Fair Value at (In millions) Location December 31, 2024 December 31, 2023 Derivative assets designated as hedging instruments: Cash flow hedges: Natural gas forward swaps Other current assets $ 4 $ — Derivative liabilities designated as hedging instruments: Cash flow hedges: Natural gas forward swaps Other current liabilities $ 1 $ 15 Derivative assets not designated as hedging instruments: Foreign exchange forward contracts Other current assets $ 1 $ 1 Derivative liabilities not designated as hedging instruments: Foreign exchange forward contracts Other current liabilities $ 2 $ 1
Schedule of Fair Value Derivative Instruments Statements of Earnings Location	The following table presents the impact and respective location of derivative activities on the Consolidated Statements of Earnings: Twelve Months Ended (In millions) Location 2024 2023 2022 Derivative activity designated as hedging instruments: Natural gas cash flow hedges: Amount of loss (gain) reclassified from AOCI (as defined below) into earnings (a) Cost of sales $ 17 $ 52 $ (52) Cross-currency swap net investment hedges: Amount of gain recognized in earnings on derivative amounts excluded from effectiveness testing Interest expense, net $ — $ — $ (1) Treasury interest rate lock: Amount of (gain) reclassified from AOCI (as defined below) into earnings (a) Interest expense, net $ (1) $ — $ — Derivative activity not designated as hedging instruments: Foreign currency: Amount of (gain) loss recognized in earnings (b) Other expense, net $ (5) $ 10 $ (29) Treasury interest rate lock: Amount of gain recognized in earnings Other expense, net $ — $ — $ (6) (a) Accumulated Other Comprehensive Earnings (Deficit) (“AOCI”) (b) (Gains) losses related to foreign currency derivatives were substantially offset by net revaluation impacts on foreign currency denominated balance sheet exposures, which were also recorded in Other expense, net. Please refer to the “Other Derivatives” section below for additional detail. The following table presents the impact of derivative activities on the Consolidated Statements of Comprehensive Earnings: Amount of Gain (Loss) Recognized in Comprehensive Earnings (In millions) Twelve Months Ended December 31, Hedging Type Derivative Financial Instrument 2024 2023 2022 Net investment hedge Cross-currency swaps $ — $ — $ 5 Cash flow hedge Natural gas forward swaps $ 18 $ 15 $ (40) Cash flow hedge Treasury interest rate lock $ — $ — $ 20

GOODWILL AND OTHER INTANGIBLE_2

GOODWILL AND OTHER INTANGIBLE ASSETS (Tables)	12 Months Ended
	Dec. 31, 2024
Goodwill and Intangible Assets Disclosure [Abstract]
Schedule of Goodwill	The changes in the net carrying amount of goodwill by segment are as follows: (In millions) Roofing Insulation Doors Composites Total Gross carrying amount at December 31, 2023 $ 395 $ 1,520 $ — $ 425 $ 2,340 Acquisitions (see Note 7) — — 1,491 — 1,491 Foreign currency translation (3) (34) (13) (2) (52) Gross carrying amount at December 31, 2024 392 1,486 1,478 423 3,779 Accumulated impairment losses at December 31, 2023 — (948) — — (948) Impairment charge — (10) — — (10) Foreign currency translation — 22 — — 22 Accumulated impairment losses at December 31, 2024 — (936) — — (936) Balance, net of impairment at December 31, 2024 $ 392 $ 550 $ 1,478 $ 423 $ 2,843 (In millions) Roofing Insulation Doors Composites Total Gross carrying amount at December 31, 2022 $ 394 $ 1,499 $ — $ 425 $ 2,318 Acquisitions (see Note 7) — — — (1) (1) Foreign currency translation 1 21 — 1 23 Gross carrying amount at December 31, 2023 395 1,520 — 425 2,340 Accumulated impairment losses at December 31, 2022 — (935) — — (935) Foreign currency translation — (13) — — (13) Accumulated impairment losses at December 31, 2023 — (948) — — (948) Balance, net of impairment at December 31, 2023 $ 395 $ 572 $ — $ 425 $ 1,392
Schedule of Finite-Lived Intangible Assets	Other intangible assets consist of the following: December 31, 2024 December 31, 2023 (In millions) Gross Carrying Amount Accumulated Amortization Net Carrying Amount Gross Accumulated Net Indefinite-lived trademarks and trade names $ 1,225 $ — $ 1,225 $ 992 $ — $ 992 Amortizable intangible assets Customer relationships 1,570 (367) 1,203 614 (283) 331 Technology 373 (199) 174 326 (203) 123 Trademarks and trade names 31 (4) 27 12 (2) 10 Other (a) 60 (1) 59 74 (2) 72 Total other intangible assets $ 3,259 $ (571) $ 2,688 $ 2,018 $ (490) $ 1,528 (a) Other primarily includes emissions rights.
Schedule of Impaired Intangible Assets	The following table presents the carrying values of this asset as of December 31, 2024: (In millions) December 31, 2024 European building and technical insulation trade name $ 84
Schedule of Finite-Lived Intangible Assets, Future Amortization Expense	The estimated amortization expense for intangible assets for the next five years is as follows: (In millions) Amortization 2025 $ 147 2026 $ 132 2027 $ 124 2028 $ 123 2029 $ 103

PROPERTY, PLANT AND EQUIPMENT (

PROPERTY, PLANT AND EQUIPMENT (Tables)	12 Months Ended
	Dec. 31, 2024
Property, Plant and Equipment [Abstract]
Property, Plant and Equipment	The range of useful lives for the major components of the Company’s property, plant and equipment is as follows: Useful Life (Years) Buildings and leasehold improvements 15 – 40 years Machinery and equipment Furnaces 4 – 15 years Information systems 5 – 10 years Equipment 5 – 20 years Property, plant and equipment consist of the following: December 31, (In millions) 2024 2023 Land $ 211 $ 168 Buildings and leasehold improvements 1,371 1,263 Machinery and equipment 5,727 5,402 Construction in progress 586 665 Property, plant and equipment, gross 7,895 7,498 Accumulated depreciation (3,731) (3,657) Property, plant and equipment, net $ 4,164 $ 3,841

ACQUISITIONS (Tables)

ACQUISITIONS (Tables)	12 Months Ended
	Dec. 31, 2024
Business Combination, Asset Acquisition, and Joint Venture Formation [Abstract]
Schedule of Business Acquisitions, by Acquisition	The fair value of the total purchase consideration transferred was determined as follows: (In millions) Fair Value of Purchase Consideration Closing cash consideration $ 2,935 Pre-combination vesting portion of fair value of Masonite outstanding equity awards converted to Owens Corning time vesting RSUs 35 Repayment of Masonite term loan facility 216 Total transaction consideration $ 3,186
Schedule of Business Acquisitions by Acquisition, Equity Interest Issued or Issuable	The preliminary estimated fair value of Owens Corning common stock underlying Masonite outstanding equity awards that have been converted into awards with respect to Owens Corning common stock is calculated as follows: (In millions, except share and per share amounts) Amount Number of Masonite stock awards outstanding (a) 639,608 Exchange ratio (b) 0.7642 Owens Corning equity awards issued for Masonite outstanding equity awards 488,778 10-day weighted average closing share price of Owens Corning common stock (c) $ 174.03 Fair value of Owens Corning time vesting RSUs issued for Masonite outstanding equity awards $ 85 Less: Estimated fair value allocated to post-transaction compensation expense (50) Fair value of awards included in transaction consideration $ 35 (a) Represents the Masonite stock awards that have been converted into Owens Corning equity awards upon completion of the acquisition of Masonite, based on awards outstanding at May 15, 2024. Masonite equity awards include awards issued under various stock incentive plans of Masonite. (b) The exchange rate was determined by the consideration amount divided by the volume weighted average closing sale price of one share of Owens Corning common stock for the ten consecutive trading days ended May 15, 2024, in accordance with the terms of the Arrangement Agreement. (c) The ten-day weighted average closing share price was calculated for the ten consecutive trading days ended May 15, 2024, in accordance with the terms of the Arrangement Agreement.
Schedule of Recognized Identified Assets Acquired and Liabilities Assumed	The following table summarizes the preliminary acquisition date fair value net of measurement period adjustments of net tangible and intangible assets acquired, net of liabilities assumed as part of the Arrangement: (In millions) As originally reported Measurement period adjustments As adjusted Cash and cash equivalents $ 282 $ — $ 282 Receivables, net 330 — 330 Inventories 379 — 379 Other current assets 82 (4) 78 Property, plant and equipment, net 861 (2) 859 Operating lease right-of-use assets 253 — 253 Intangible assets 1,579 (221) 1,358 Deferred income taxes 14 — 14 Other non-current assets 91 — 91 Total assets 3,871 (227) 3,644 Accounts payable 196 — 196 Current operating lease liabilities 28 — 28 Other current liabilities 187 — 187 Long-term debt 867 — 867 Non-current operating lease liabilities 235 — 235 Deferred income taxes 413 (47) 366 Other non-current liabilities 32 3 35 Net assets acquired 1,913 (183) 1,730 Non-controlling interest (35) — (35) Goodwill 1,308 183 1,491 Total net assets acquired $ 3,186 $ — $ 3,186 (In millions, except useful life amounts) Estimated Preliminary Estimated Asset Fair Value Customer relationships 10 - 21 $ 979 Technology 5 120 Trademarks and trade names (indefinite-lived) Indefinite 240 Trademarks and trade names 10 19 Identifiable intangible assets, net $ 1,358
Business Acquisition, Pro Forma Information	The following table summarizes, on an unaudited pro forma basis, the combined results of operations of the Company for the twelve months ended December 31, 2024 and 2023, assuming the acquisition had occurred on January 1, 2023. Twelve months ended December 31, (In millions) 2024 2023 Net sales $ 11,875 $ 12,170 Net earnings $ 751 $ 1,093

LEASES (Tables)

LEASES (Tables)	12 Months Ended
	Dec. 31, 2024
Leases [Abstract]
Schedule of Lease-Related Assets and Liabilities	The table below presents the lease-related assets and liabilities recorded on the balance sheet: (In millions) December 31, Leases Classification on Balance Sheet 2024 2023 Assets Operating lease assets Operating lease right-of-use assets $ 414 $ 222 Finance lease assets Other non-current assets 310 149 Total lease assets $ 724 $ 371 Liabilities Current Operating Current operating lease liabilities $ 87 $ 62 Finance Long-term debt – current portion 38 32 Non-current Operating Non-current operating lease liabilities 375 165 Finance Long-term debt, net of current portion 284 122 Total lease liabilities $ 784 $ 381
Lease, Cost	The table below presents lease-related costs: Twelve Months Ended December 31, (In millions) 2024 2023 2022 Operating lease cost $ 103 $ 81 $ 67 Finance lease cost Amortization of right-of-use asset $ 45 $ 35 $ 30 Interest on lease liabilities $ 11 $ 6 $ 4 Short-term lease cost $ 8 $ 6 $ 12 Variable lease cost $ 11 $ 8 $ 6
Supplemental Information Related to Leases	The tables below present supplemental information related to leases: December 31, Weighted-average remaining lease term (years) 2024 2023 2022 Operating leases 8.2 4.6 4.8 Finance leases 13.6 9.5 9.6 December 31, Weighted-average discount rate 2024 2023 2022 Operating leases 5.22 % 3.79 % 3.32 % Finance leases 4.88 % 4.02 % 3.46 %
Finance Lease, Liability, Maturity	The table below reconciles the undiscounted cash flows for each of the first five years and the total of the remaining years to the finance lease liabilities and operating lease liabilities recorded on the balance sheet as of December 31, 2024: (In millions) Operating Leases Finance Leases Fiscal Year: 2025 $ 108 $ 54 2026 86 46 2027 70 38 2028 60 33 2029 47 25 2030 and beyond 209 267 Total minimum lease payments 580 463 Less: implied interest 118 141 Present value of future minimum lease payments 462 322 Less: current lease obligations 87 38 Long-term lease obligations $ 375 $ 284
Lessee, Operating Lease, Liability, Maturity	The table below reconciles the undiscounted cash flows for each of the first five years and the total of the remaining years to the finance lease liabilities and operating lease liabilities recorded on the balance sheet as of December 31, 2024: (In millions) Operating Leases Finance Leases Fiscal Year: 2025 $ 108 $ 54 2026 86 46 2027 70 38 2028 60 33 2029 47 25 2030 and beyond 209 267 Total minimum lease payments 580 463 Less: implied interest 118 141 Present value of future minimum lease payments 462 322 Less: current lease obligations 87 38 Long-term lease obligations $ 375 $ 284

OTHER CURRENT LIABILITIES (Tabl

OTHER CURRENT LIABILITIES (Tables)	12 Months Ended
	Dec. 31, 2024
Payables and Accruals [Abstract]
Schedule of Accounts Payable and Accrued Liabilities	Other current liabilities consist of the following: December 31, (In millions) 2024 2023 Payroll, vacation pay and incentive compensation $ 255 $ 224 Income, property and other non-payroll taxes 102 91 Other 385 300 Total other current liabilities $ 742 $ 615

WARRANTIES (Tables)

WARRANTIES (Tables)	12 Months Ended
	Dec. 31, 2024
Product Warranties Disclosures [Abstract]
Schedule of Product Warranty Liability	A reconciliation of the warranty liability is as follows: December 31, (In millions) 2024 2023 Beginning balance $ 97 $ 88 Amounts accrued for current year 21 26 Acquired obligations 4 — Settlements of warranty claims (23) (17) Ending balance $ 99 $ 97

RESTRUCTURING, ACQUISITION AN_2

RESTRUCTURING, ACQUISITION AND DIVESTITURE-RELATED COSTS (Tables)	12 Months Ended
	Dec. 31, 2024
Restructuring and Related Activities [Abstract]
Restructuring and Related Costs	The following table presents the impact and respective location of total restructuring, acquisition and divestiture-related costs on the Consolidated Statements of Earnings, which are included within Corporate, Other and Eliminations: Twelve Months Ended December 31, (In millions) Location 2024 2023 2022 Accelerated depreciation Cost of sales $ (13) $ (76) $ (26) Other exit costs Cost of sales (8) (26) (16) Other exit costs Marketing and administrative expenses (2) (2) — Acquisition and divestiture-related costs Marketing and administrative expenses — — (7) Severance Other expense, net (63) (34) (1) Other exit costs Other expense, net — (6) (41) Accelerated amortization Other expense, net — (25) — Acquisition and divestiture-related gains Gain on equity method investment — — 130 Gain on sale of Santa Clara, California site Gain on sale of site — 189 — Acquisition-related transaction costs Other expense, net (49) — — Acquisition-related integration costs Other expense, net (83) — — Loss on sale of business Loss on sale of business (91) — — Total restructuring, acquisition and divestiture-related (costs) gains $ (309) $ 20 $ 39
Schedule of Restructuring Reserve by Type of Cost	The following tables summarize the status of the unpaid liabilities from the Company’s restructuring activities: December 31, 2024 (In millions) Building Materials Business exit Acquisition-related Restructuring Global Composites Restructuring Protective Packaging Exit Wabash Facility Closure European Operating Structure Optimization Balance at December 31, 2023 $ — $ — $ 12 $ 1 $ 3 $ 6 Restructuring costs 6 55 17 5 — 3 Payments — (24) (5) (3) (3) (4) Accelerated depreciation and other non-cash items — (28) (10) (3) — — Balance at December 31, 2024 $ 6 $ 3 $ 14 $ — $ — $ 5 Cumulative charges incurred $ 6 $ 55 $ 33 $ 83 $ 33 $ 15 As of December 31, 2024, the remaining liability balance is primarily comprised of $25 million related to severance, which the Company expects to pay over the next twelve months. As previously stated, we have engaged in restructuring programs over the past several years. For the purposes of this table, the Building Materials Asia-Pacific Optimization, Composites Strategic Realignment Actions, Roofing Restructuring Actions and Santa Clara Insulation Site restructuring programs have been aggregated as "Other Programs" for this note. As of December 31, 2024, we do not expect to incur any material future charges related to the Other Programs. December 31, 2023 (In millions) Global Composites Restructuring Protective Packaging Exit Wabash Facility Closure European Operating Structure Optimization Other Programs Balance at December 31, 2022 $ — $ — $ — $ — $ 8 Restructuring costs 16 78 33 12 28 Payments — (8) (4) (6) (18) Accelerated depreciation and other non-cash items (4) (69) (26) — (18) Balance at December 31, 2023 $ 12 $ 1 $ 3 $ 6 $ — Cumulative charges incurred $ 16 $ 78 $ 33 $ 12 $ 105

DEBT (Tables)

DEBT (Tables)	12 Months Ended
	Dec. 31, 2024
Debt Disclosure [Abstract]
Schedule of Long-term Debt Instruments	Details of the Company’s outstanding long-term debt, as well as the fair values, are as follows: December 31, 2024 December 31, 2023 (In millions) Carrying Value Fair Carrying Value Fair 4.200% senior notes, net of discount and financing fees, due 2024 $ — — % $ 399 99 % 3.400% senior notes, net of discount and financing fees, due 2026 399 98 % 398 96 % 5.500% senior notes, net of discount and financing fees, due 2027 497 102 % N/A N/A 5.375% senior notes, net of discount and financing fees, due 2028 29 99 % N/A N/A 3.950% senior notes, net of discount and financing fees, due 2029 447 95 % 447 95 % 3.500% senior notes, net of discount and financing fees, due 2030 2 89 % N/A N/A 3.500% senior notes, net of discount and financing fees, due 2030 338 93 % N/A N/A 3.875% senior notes, net of discount and financing fees, due 2030 298 94 % 298 94 % 5.700% senior notes, net of discount and financing fees, due 2034 790 102 % N/A N/A 7.000% senior notes, net of discount and financing fees, due 2036 369 112 % 369 116 % 4.300% senior notes, net of discount and financing fees, due 2047 589 80 % 589 88 % 4.400% senior notes, net of discount and financing fees, due 2048 391 80 % 391 87 % 5.950% senior notes, net of discount and financing fees, due 2054 683 99 % N/A N/A Various finance leases, due through 2050 (a) 322 100 % 154 100 % Other — N/A 1 N/A Total long-term debt 5,154 N/A 3,046 N/A Less – current portion of senior notes — — % 399 99 % Less – current portion of finance leases and other (a) 38 100 % 32 100 % Long-term debt, net of current portion $ 5,116 N/A $ 2,615 N/A
Schedule of Line of Credit Facilities	The following table shows how the Company utilized its primary sources of liquidity: Balance at December 31, 2024 (In millions) Senior Revolving Credit Facility Receivables Securitization Facility Facility size or borrowing limit $ 1,000 $ 300 Collateral capacity limitation on availability N/A — Outstanding borrowings — — Outstanding letters of credit 4 1 Availability on facility $ 996 $ 299
Schedule of Maturities of Long-term Debt	The aggregate maturities for all outstanding long-term debt borrowings for each of the five years following December 31, 2024 and thereafter are presented in the table below. The maturities below are the aggregate par amounts of the outstanding senior notes and finance lease liabilities: (In millions) Maturities Fiscal Year: 2025 $ 38 2026 433 2027 526 2028 52 2029 473 2030 and beyond 3,730 Total $ 5,252

PENSION PLANS (Tables)

PENSION PLANS (Tables)	12 Months Ended
	Dec. 31, 2024
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Schedule of Changes in Projected Benefit Obligations	The following tables provide a reconciliation of the change in the projected benefit obligation, the change in plan assets and the net amount recognized in the Consolidated Balance Sheets: December 31, 2024 December 31, 2023 (In millions) U.S. Non-U.S. Total U.S. Non-U.S. Total Change in Plan Assets Fair value of assets at beginning of period $ 341 $ 281 $ 622 $ 602 $ 302 $ 904 Actual return on plan assets 19 (1) 18 22 14 36 Currency (loss) gain — (9) (9) — 9 9 Company contributions 1 6 7 — 18 18 Benefits paid (23) (17) (40) (36) (20) (56) Settlements/curtailments (1) (3) (4) (247) (42) (289) Acquisition — 22 22 — — — Other — 1 1 — — — Fair value of assets at end of period 337 280 617 341 281 622 Change in Projected Benefit Obligation Benefit obligation at beginning of period $ 366 $ 304 $ 670 $ 638 $ 326 $ 964 Service cost 3 3 6 3 3 6 Interest cost 18 14 32 29 16 45 Actuarial (gain) loss (19) (15) (34) (21) 9 (12) Currency (gain) loss — (10) (10) — 11 11 Benefits paid (23) (17) (40) (36) (20) (56) Settlements/curtailments (1) (3) (4) (247) (42) (289) Acquisition — 23 23 — — — Other — 1 1 — 1 1 Benefit obligation at end of period 344 300 644 366 304 670 Funded status $ (7) $ (20) $ (27) $ (25) $ (23) $ (48)
Schedule of Amounts Recognized in Balance Sheet	The following table presents the amount recorded and respective location in the Consolidated Balance sheets: December 31, 2024 December 31, 2023 (In millions) Location U.S. Non-U.S. Total U.S. Non-U.S. Total Prepaid pension cost Other non-current assets $ — $ 24 $ 24 $ — $ 23 $ 23 Accrued pension cost – current Other current liabilities — (2) (2) — (2) (2) Accrued pension cost – non-current Pension plan liability (7) (42) (49) (25) (44) (69) Total amount recorded $ (7) $ (20) $ (27) $ (25) $ (23) $ (48)
Schedule of Amounts Recognized in Other Comprehensive Income (Loss)	The following table represents the amounts recorded to Accumulated Other Comprehensive Income: December 31, 2024 December 31, 2023 (In millions) U.S. Non-U.S. Total U.S. Non-U.S. Total Net actuarial loss $ (173) $ (70) $ (243) $ (191) $ (74) $ (265) Net prior service cost — (5) (5) — (5) (5) Total amount recorded $ (173) $ (75) $ (248) $ (191) $ (79) $ (270)
Schedule of Assumptions Used to Determine Benefit Obligations	The following table presents weighted average assumptions used to determine benefit obligations at the measurement dates: December 31, 2024 2023 United States Plans Discount rate 5.65 % 5.00 % Cash balance interest crediting rate 3.90 % 4.63 % Non-United States Plans Discount rate 5.23 % 4.62 % Rate of compensation increase 3.35 % 3.25 %
Pension Plans, Defined Benefit
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Schedule of Accumulated Benefit Obligations in Excess of Fair Value of Plan Assets	The following table presents information about the projected benefit obligation, accumulated benefit obligation (“ABO”) and plan assets of the Company’s pension plans: December 31, 2024 December 31, 2023 (In millions) U.S. Non-U.S. Total U.S. Non-U.S. Total Plans with PBO in excess of fair value of plan assets: Projected benefit obligation $ 344 $ 201 $ 545 $ 366 $ 221 $ 587 Fair value of plan assets $ 337 $ 157 $ 494 $ 341 $ 174 $ 515 Plans with ABO in excess of fair value of plan assets: Accumulated benefit obligation $ 344 $ 183 $ 527 $ 366 $ 203 $ 569 Fair value of plan assets $ 337 $ 147 $ 484 $ 341 $ 164 $ 505
Schedule of Net Benefit Costs	The following table presents the components of net periodic pension cost: Twelve Months Ended December 31, (In millions) 2024 2023 2022 United States Plans Service cost $ 3 $ 3 $ 5 Interest cost 18 29 23 Expected return on plan assets (23) (37) (36) Amortization of actuarial loss 3 5 11 Settlement/curtailment — 138 — Other (1) — — Net periodic pension cost $ — $ 138 $ 3 Non-United States Plans Service cost $ 3 $ 3 $ 4 Interest cost 14 16 11 Expected return on plan assets (15) (15) (16) Amortization of actuarial loss 3 3 2 Settlement/curtailment — 7 (1) Other 1 1 — Net periodic pension cost $ 6 $ 15 $ — Total Service cost $ 6 $ 6 $ 9 Interest cost 32 45 34 Expected return on plan assets (38) (52) (52) Amortization of actuarial loss 6 8 13 Settlement/curtailment — 145 (1) Other — 1 — Net periodic pension cost $ 6 $ 153 $ 3
Schedule of Assumptions Used to Determine Net Benefit Cost	The following table presents weighted-average assumptions used to determine net periodic pension costs for the periods noted: Twelve Months Ended December 31, 2024 2023 2022 United States Plans Discount rate 5.00 % 5.15 % 2.85 % Expected return on plan assets 5.75 % 5.75 % 4.75 % Cash balance interest crediting rate 4.63 % 3.76 % 1.26 % Rate of compensation increase (a) N/A N/A N/A Non-United States Plans Discount rate 4.62 % 5.02 % 2.35 % Expected return on plan assets 5.15 % 5.00 % 3.93 % Rate of compensation increase 3.25 % 3.31 % 3.31 % (a) Not applicable due to changes in plan made on August 1, 2009 that were effective beginning January 1, 2010.
Schedule of Expected Benefit Payments	The following table shows estimated future benefit payments from the Company’s pension plans: (In millions) Estimated Benefit Payments Fiscal Year: 2025 $ 48 2026 $ 51 2027 $ 45 2028 $ 47 2029 $ 48 2030-2034 $ 249

POSTEMPLOYMENT AND POSTRETIRE_2

POSTEMPLOYMENT AND POSTRETIREMENT BENEFITS OTHER THAN PENSIONS (Tables)	12 Months Ended
	Dec. 31, 2024
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Schedule of Changes in Projected Benefit Obligations	The following tables provide a reconciliation of the change in the projected benefit obligation, the change in plan assets and the net amount recognized in the Consolidated Balance Sheets: December 31, 2024 December 31, 2023 (In millions) U.S. Non-U.S. Total U.S. Non-U.S. Total Change in Plan Assets Fair value of assets at beginning of period $ 341 $ 281 $ 622 $ 602 $ 302 $ 904 Actual return on plan assets 19 (1) 18 22 14 36 Currency (loss) gain — (9) (9) — 9 9 Company contributions 1 6 7 — 18 18 Benefits paid (23) (17) (40) (36) (20) (56) Settlements/curtailments (1) (3) (4) (247) (42) (289) Acquisition — 22 22 — — — Other — 1 1 — — — Fair value of assets at end of period 337 280 617 341 281 622 Change in Projected Benefit Obligation Benefit obligation at beginning of period $ 366 $ 304 $ 670 $ 638 $ 326 $ 964 Service cost 3 3 6 3 3 6 Interest cost 18 14 32 29 16 45 Actuarial (gain) loss (19) (15) (34) (21) 9 (12) Currency (gain) loss — (10) (10) — 11 11 Benefits paid (23) (17) (40) (36) (20) (56) Settlements/curtailments (1) (3) (4) (247) (42) (289) Acquisition — 23 23 — — — Other — 1 1 — 1 1 Benefit obligation at end of period 344 300 644 366 304 670 Funded status $ (7) $ (20) $ (27) $ (25) $ (23) $ (48)
Schedule of Amounts Recognized in Balance Sheet	The following table presents the amount recorded and respective location in the Consolidated Balance sheets: December 31, 2024 December 31, 2023 (In millions) Location U.S. Non-U.S. Total U.S. Non-U.S. Total Prepaid pension cost Other non-current assets $ — $ 24 $ 24 $ — $ 23 $ 23 Accrued pension cost – current Other current liabilities — (2) (2) — (2) (2) Accrued pension cost – non-current Pension plan liability (7) (42) (49) (25) (44) (69) Total amount recorded $ (7) $ (20) $ (27) $ (25) $ (23) $ (48)
Schedule of Amounts Recognized in Other Comprehensive Income (Loss)	The following table represents the amounts recorded to Accumulated Other Comprehensive Income: December 31, 2024 December 31, 2023 (In millions) U.S. Non-U.S. Total U.S. Non-U.S. Total Net actuarial loss $ (173) $ (70) $ (243) $ (191) $ (74) $ (265) Net prior service cost — (5) (5) — (5) (5) Total amount recorded $ (173) $ (75) $ (248) $ (191) $ (79) $ (270)
Schedule of Assumptions Used to Determine Benefit Obligations	The following table presents weighted average assumptions used to determine benefit obligations at the measurement dates: December 31, 2024 2023 United States Plans Discount rate 5.65 % 5.00 % Cash balance interest crediting rate 3.90 % 4.63 % Non-United States Plans Discount rate 5.23 % 4.62 % Rate of compensation increase 3.35 % 3.25 %
Other Postretirement Benefits Plan
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Schedule of Changes in Projected Benefit Obligations	The following table provides a reconciliation of the change in the projected benefit obligation and the net amount recognized in the Consolidated Balance Sheets for the years ended December 31, 2024 and 2023: December 31, 2024 December 31, 2023 (In millions) U.S. Non-U.S. Total U.S. Non-U.S. Total Change in Projected Benefit Obligation Benefit obligation at beginning of period $ 108 $ 11 $ 119 $ 115 $ 10 $ 125 Service cost 1 — 1 1 — 1 Interest cost 5 1 6 5 1 6 Actuarial gain (6) — (6) (2) — (2) Currency gain — (1) (1) — — — Benefits paid (10) (1) (11) (11) — (11) Benefit obligation at end of period $ 98 $ 10 $ 108 $ 108 $ 11 $ 119 Funded status $ (98) $ (10) $ (108) $ (108) $ (11) $ (119)
Schedule of Amounts Recognized in Balance Sheet	The following table presents the amount recorded and respective location in the Consolidated Balance sheet: December 31, 2024 December 31, 2023 U.S. Non-U.S. Total U.S. Non-U.S. Total (In millions) Location Accrued benefit obligation – current Other current liabilities $ (10) $ (1) $ (11) $ (11) $ (1) $ (12) Accrued benefit obligation – non-current Other employee benefits liability (88) (9) (97) (97) (10) (107) Net amount recorded $ (98) $ (10) $ (108) $ (108) $ (11) $ (119)
Schedule of Amounts Recognized in Other Comprehensive Income (Loss)	The following table represents the amounts recorded to Accumulated Other Comprehensive Income: (In millions) December 31, 2024 December 31, 2023 Amounts Recorded in AOCI U.S. Non-U.S. Total U.S. Non-U.S. Total Net actuarial loss $ (53) $ (2) $ (55) $ (54) $ (4) $ (58)
Schedule of Assumptions Used to Determine Benefit Obligations	The following table presents weighted average assumptions used to determine benefit obligations at the measurement dates: December 31, 2024 2023 United States plans Discount rate 5.55 % 4.90 % Rate of compensation increase N/A N/A Non-United States plans Discount rate 5.49 % 5.64 % Rate of compensation increase 3.00 % 3.00 %
Schedule of Net Benefit Costs	The following table presents the components of net periodic postretirement benefit income: Twelve Months Ended December 31, (In millions) 2024 2023 2022 United States plans Service cost $ 1 $ 1 $ 1 Interest cost 5 5 4 Amortization of actuarial loss (8) (8) (7) Net periodic postretirement benefit income $ (2) $ (2) $ (2)
Schedule of Assumptions Used to Determine Net Benefit Cost	The following table presents the discount rates used to determine net periodic postretirement benefit income: Twelve Months Ended December 31, 2024 2023 2022 United States plans 4.90 % 5.10 % 2.70 % Non-United States plans 5.64 % 5.93 % 3.63 %
Schedule of Health Care Cost Trend Rates	The following table presents health care cost trend rates used to determine net periodic postretirement benefit income, as well as information regarding the ultimate rate and the year in which the ultimate rate is reached: Twelve Months Ended December 31, 2024 2023 2022 United States plans: Initial rate at end of year 11.80 % 11.27 % 8.86 % Ultimate rate 4.50 % 4.50 % 4.50 % Year in which ultimate rate is reached 2034 2033 2031 Non-United States plans: Initial rate at end of year 5.46 % 4.97 % 4.65 % Ultimate rate 4.46 % 4.31 % 4.13 % Year in which ultimate rate is reached 2038 2037 2040
Schedule of Expected Benefit Payments	The following table shows estimated future benefit payments from the Company’s postretirement benefit plans: (In millions) Estimated Benefit Payments Fiscal Year: 2025 $ 11 2026 $ 11 2027 $ 11 2028 $ 10 2029 $ 10 2030-2034 $ 44

STOCK COMPENSATION (Tables)

STOCK COMPENSATION (Tables)	12 Months Ended
	Dec. 31, 2024
Share-Based Payment Arrangement [Abstract]
Disclosure of Share-based Compensation Expense	Stock-based compensation expense included in Marketing and administrative expenses in the accompanying Consolidated Statements of Earnings is as follows: Twelve Months Ended December 31, (In millions) 2024 2023 2022 Total stock-based compensation expense $ 93 $ 51 $ 51 Income tax benefit recognized on stock-based compensation expense $ 21 $ 14 $ 11
Schedule of Share-based Compensation, Restricted Stock and Restricted Stock Units Activity	The following table shows a summary of the Company’s RSU activity: Number of Weighted- Balance at January 1, 2024 1,225,668 $ 79.72 Granted 238,221 155.14 Assumed (converted Masonite equity awards) 488,778 174.03 Vested (655,825) 121.58 Forfeited (47,696) 124.74 Balance at December 31, 2024 1,249,146 $ 107.31
Share-Based Payment Arrangement, Performance Shares, Activity	The following table provides a summary of the grant date fair values of the internal Company-based metric PSUs: Twelve Months Ended December 31, 2024 2023 2022 Grant date fair value of units granted $ 147.18 $ 92.97 $ 87.06
Schedule of Share-Based Payment Award, Stock Options, Valuation Assumptions	The following table provides a summary of the assumptions for PSUs granted in 2024, 2023 and 2022: Twelve Months Ended December 31, 2024 2023 2022 Expected volatility 33.88% 44.66% 41.65% Risk free interest rate 3.94% 3.75% 1.36% Expected term (in years) 2.91 2.91 2.91 Grant date fair value of units granted $195.95 $119.33 $122.69
Schedule of Share-based Compensation Arrangement by Share-based Payment Award, Performance-Based Units, Vested and Expected to Vest	The following table shows a summary of the Company's PSU activity: Number of Weighted- Average Grant Date Fair Value Balance as of January 1, 2024 268,677 $ 100.57 Granted 179,749 134.40 Vested (210,775) 101.30 Forfeited (18,576) 107.00 Balance as of December 31, 2024 219,075 $ 117.23
Schedule of Share-based Compensation, Employee Stock Purchase Plan, Activity	The following table shows a summary of employee purchase activity under the ESPP: Twelve Months Ended December 31, 2024 2023 2022 Total shares purchased by employees 211,607 287,732 293,364 Average purchase price $ 132.88 $ 83.51 $ 74.19

CHANGES IN ACCUMULATED OTHER _2

CHANGES IN ACCUMULATED OTHER COMPREHENSIVE DEFICIT (Tables)	12 Months Ended
	Dec. 31, 2024
Accumulated Other Comprehensive Income (Loss), Net of Tax [Abstract]
Schedule of Accumulated Other Comprehensive Income (Loss)	The following table summarizes the changes in accumulated other comprehensive income (deficit): Twelve Months Ended December 31, (In millions) 2024 2023 Currency Translation Adjustment Beginning balance $ (318) $ (380) (Loss) gain on foreign currency translation (216) 62 Other comprehensive income (loss), net of tax (216) 62 Ending balance $ (534) $ (318) Pension and Other Postretirement Adjustment Beginning balance $ (196) $ (301) Amounts reclassified from AOCI to net earnings, net of tax (a) (2) — Pension annuity settlement charge reclassified from AOCI, net of tax (b) — 109 Amounts classified into AOCI, net of tax 17 (4) Other comprehensive income, net of tax 15 105 Ending balance $ (181) $ (196) Hedging Adjustment Beginning balance $ 11 $ — Amounts reclassified from AOCI to net earnings, net of tax (c) 12 39 Amounts classified into AOCI, net of tax 1 (28) Other comprehensive income (loss), net of tax 13 11 Ending balance $ 24 $ 11 Total AOCI ending balance $ (691) $ (503) (a) These AOCI components are included in the computation of total Pension and Other Postretirement cost and are recorded in Non-operating (income) expense, net. See Notes 15 and 16 for additional information. (b) These amounts reclassified from AOCI relate to a pension annuity settlement which occurred in the fourth quarter of 2023. See Note 15 for additional information. (c) Amounts reclassified from (loss) gain on cash flow hedges are reclassified from AOCI to income when the hedged item affects earnings and is recognized in Cost of sales or Interest expense, net depending on the hedged item. See Note 4 for additional information.

EARNINGS PER SHARE (Tables)

EARNINGS PER SHARE (Tables)	12 Months Ended
	Dec. 31, 2024
Earnings Per Share [Abstract]
Schedule of Earnings Per Share, Basic and Diluted	The following table is a reconciliation of weighted-average shares for calculating basic and diluted earnings per-share: Twelve Months Ended December 31, (In millions, except per share amounts) 2024 2023 2022 Net earnings attributable to Owens Corning $ 647 $ 1,196 $ 1,241 Weighted-average number of shares outstanding used for basic earnings per share 86.9 90.1 96.6 Non-vested restricted and performance shares 0.9 0.9 1.1 Weighted-average number of shares outstanding and common equivalent shares used for diluted earnings per share 87.8 91.0 97.7 Earnings per common share attributable to Owens Corning common stockholders: Basic $ 7.45 $ 13.27 $ 12.85 Diluted $ 7.37 $ 13.14 $ 12.70

INCOME TAXES (Tables)

INCOME TAXES (Tables)	12 Months Ended
	Dec. 31, 2024
Income Tax Disclosure [Abstract]
Schedule of Income before Income Tax, Domestic and Foreign	The following table summarizes our Earnings before taxes and Income tax expense: Twelve Months Ended December 31, (In millions) 2024 2023 2022 Earnings before taxes: United States $ 1,194 $ 1,360 $ 1,286 Foreign (278) 231 328 Total $ 916 $ 1,591 $ 1,614
Schedule of Components of Income Tax Expense (Benefit), By Jurisdiction	Income tax expense: Current United States $ 222 $ 286 $ 180 State and local 39 62 38 Foreign 106 65 125 Total current 367 413 343 Deferred United States (12) (4) 50 State and local 3 5 (6) Foreign (83) (13) (14) Total deferred (92) (12) 30 Total income tax expense $ 275 $ 401 $ 373
Schedule of Effective Income Tax Rate Reconciliation	The reconciliation between the United States federal statutory rate and the Company’s effective income tax rate from continuing operations is: Twelve Months Ended December 31, 2024 2023 2022 United States federal statutory rate 21 % 21 % 21 % State and local income taxes, net of federal tax benefit 4 3 2 U.S. tax expense on Foreign Earnings (2) — — Valuation allowance 8 1 — R&D Credits (1) — (1) UTP/Audit and Provision to Return (3) — — Non-deductible Executive Compensation 1 1 — Other, net 2 (1) 1 Effective tax rate 30 % 25 % 23 %
Schedule of Deferred Tax Assets and Liabilities	The cumulative temporary differences giving rise to the deferred tax assets and liabilities are as follows: December 31, 2024 December 31, 2023 (In millions) Deferred Deferred Deferred Deferred Other employee benefits $ 48 $ — $ 57 $ — Pension plans 9 — 13 — Loss and tax credit carryforwards 107 — 92 — Depreciation — 381 — 363 Capitalized R&D 74 — 53 — Leases - right of use assets — 137 — 70 Leases - liabilities 137 — 62 — Amortization — 530 — 293 Inventory 35 — 30 — Foreign tax credit carryforwards 57 — 53 — Other 129 — 103 — Subtotal 596 1,048 463 726 Valuation allowances (213) — (140) — Total deferred taxes $ 383 $ 1,048 $ 323 $ 726
Summary of Operating Loss and Tax Credit Carryforwards	The following table summarizes the amount and expiration dates of our deferred tax assets related to operating loss and tax credit carryforwards and foreign tax credit carryforwards at December 31, 2024: (In millions) Expiration Dates Amounts Domestic loss and tax credit carryforwards (a) 2025 - 2043 $ 102 Foreign loss and tax credit carryforwards (b) 2025 - Indefinite 62 Total loss and tax credit carryforwards $ 164 (a) The use of certain of the Company's domestic loss carryforwards is limited pursuant to Internal Revenue Code (IRC) Section 382. IRC Section 382 imposes an annual limitation on a corporation's ability to use loss carryforwards that arose before a change in control. A change in control is generally defined as a cumulative change of more than 50% in the ownership positions of certain stockholders during a rolling three-year period. The Company believes that these limitations will not result in the loss of any of the loss carryforwards. (b) The foreign net operating losses ("NOLs") are related to various jurisdictions that provide for both indefinite carryforward periods and others with carryforward periods that range from the tax years 2025 to 2035.
Schedule of Unrecognized Tax Benefits Roll Forward	A reconciliation of the beginning and ending amounts of unrecognized tax benefits is as follows: Twelve Months Ended December 31, (In millions) 2024 2023 2022 Balance at beginning of period $ 70 $ 71 $ 74 Tax positions related to the current year Gross additions — — — Tax positions related to prior years Gross additions — — 2 Gross reductions — — — Additions from Acquisitions 7 — — Settlements — — (1) Expiration of statute of limitations (47) (1) (3) Impact of currency changes — — (1) Balance at end of period $ 30 $ 70 $ 71
Summary of Valuation Allowance	The following is a rollforward of the valuation allowances for deferred taxes: December 31, (In millions) 2024 2023 2022 Balance at beginning of period $ 140 $ 129 $ 132 Additions charged to expense 77 11 5 Additions charged to other (4) 1 (2) Deductions (3) (1) (6) Acquisitions and divestitures 3 — — Balance at end of period $ 213 $ 140 $ 129

SUPPLEMENTAL CASH FLOW INFORM_2

SUPPLEMENTAL CASH FLOW INFORMATION (Tables)	12 Months Ended
	Dec. 31, 2024
Text Block [Abstract]
Schedule of Cash Flow, Supplemental Disclosures	Certain cash and non-cash transactions were as follows for the periods indicated: Twelve Months Ended December 31, (In millions) 2024 2023 2022 Transactions involving cash: Cash paid during the year for income taxes $ 423 $ 428 $ 319 Cash paid during the year for interest $ 226 $ 135 $ 123 Cash paid for operating leases $ 102 $ 76 $ 68 Cash paid for finance leases for financing activities $ 41 $ 33 $ 30 Cash paid for finance leases for operating activities $ 10 $ 6 $ 4 Non-cash transactions from operating activities Right-of-use assets acquired under operating leases $ 84 $ 104 $ 119 Right-of-use assets acquired under finance leases $ 196 $ 61 $ 70 The following reconciles total cash, cash equivalents and restricted cash as of the dates indicated: December 31, (In millions) 2024 2023 2022 Cash and cash equivalents $ 361 $ 1,615 $ 1,099 Restricted cash 8 8 8 Total cash, cash equivalents and restricted cash $ 369 $ 1,623 $ 1,107

BUSINESS AND SUMMARY OF SIGNI_4

BUSINESS AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details) $ / shares in Units, $ in Millions			3 Months Ended	12 Months Ended
	Feb. 06, 2025 $ / shares	Dec. 27, 2024 USD ($)	Dec. 31, 2023 USD ($)	Dec. 31, 2024 USD ($) segment $ / shares	Dec. 31, 2023 USD ($) $ / shares	Dec. 31, 2022 USD ($) $ / shares	Feb. 13, 2025 USD ($)	May 15, 2024 $ / shares	Feb. 08, 2024 $ / shares	Dec. 31, 2021 USD ($)
Property Plant And Equipment [Line Items]
Number of reportable segments | segment				4
Dividend (dollars per share) | $ / shares				$ 2.49	$ 2.16	$ 1.57
Revenue, remaining performance obligation				$ 9
Contract with customer, liability			$ 101	118	$ 101	$ 89				$ 76
Contract with customer, liability, revenue recognized				21	18	17
Marketing and advertising expense				148	134	125
Investments in affiliates			29	$ 86	29
Precious metals depletion, percentage				2%
Foreign currency transaction gain (loss)				$ 1	(2)	(4)
Related part expenses				100	92	129
Finance lease, liability				322
Payments on long-term debt				873	0	0
Strategic Review Related Charges				(46)	$ 0	0
Masonite International Corporation ("Masonite")
Property Plant And Equipment [Line Items]
Business Acquisition, Share Price | $ / shares								$ 133	$ 133
Arkansas
Property Plant And Equipment [Line Items]
Proceeds from sale of property and equipment		$ 15	$ 165
Term of contract (in years)			10 years		10 years
Finance lease, liability			$ 165		$ 165
Term (in years)		10 years	10 years
Stated rate		6.70%	6.70%		6.70%
Payments on long-term debt		$ 15	$ 165
Debt Instrument, Additional Borrowing Capacity			240		$ 240
Related Party
Property Plant And Equipment [Line Items]
Due to related party supplier			$ 5	$ 3	$ 5	$ 3
Subsequent Event
Property Plant And Equipment [Line Items]
Dividend (dollars per share) | $ / shares	$ 0.69
Subsequent Event | Disposal Group, Held-for-sale, Not Discontinued Operations | GR business
Property Plant And Equipment [Line Items]
Disposal Group, Including Discontinued Operation, Consideration							$ 436
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2040-01-01 | Minimum
Property Plant And Equipment [Line Items]
Revenue, remaining performance obligation, expected timing of satisfaction, period				16 years
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2044-01-01 | Maximum
Property Plant And Equipment [Line Items]
Revenue, remaining performance obligation, expected timing of satisfaction, period				20 years

BUSINESS AND SUMMARY OF SIGNI_5

BUSINESS AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - PROPERTY, PLANT AND EQUIPMENT USEFUL LIFE (Details)	Dec. 31, 2024
Building and Building Improvements | Minimum
Property Plant And Equipment [Line Items]
Property, plant and equipment estimated useful lives	15 years
Building and Building Improvements | Maximum
Property Plant And Equipment [Line Items]
Property, plant and equipment estimated useful lives	40 years
Furnaces | Minimum
Property Plant And Equipment [Line Items]
Property, plant and equipment estimated useful lives	4 years
Furnaces | Maximum
Property Plant And Equipment [Line Items]
Property, plant and equipment estimated useful lives	15 years
Technology Equipment | Minimum
Property Plant And Equipment [Line Items]
Property, plant and equipment estimated useful lives	5 years
Technology Equipment | Maximum
Property Plant And Equipment [Line Items]
Property, plant and equipment estimated useful lives	10 years
Equipment | Minimum
Property Plant And Equipment [Line Items]
Property, plant and equipment estimated useful lives	5 years
Equipment | Maximum
Property Plant And Equipment [Line Items]
Property, plant and equipment estimated useful lives	20 years

BUSINESS AND SUMMARY OF SIGNI_6

BUSINESS AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - OUTSTANDING OBLIGATIONS UNDER SUPPLIER FINANCE PROGRAMS (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2024	Dec. 31, 2023
Supplier Finance Programs [Roll Forward]
Confirmed obligations outstanding at the beginning of the year	$ 211	$ 234
Invoices confirmed during the year	566	569
Confirmed invoices paid during the year	(543)	(592)
Confirmed obligations outstanding at the end of the year	$ 234	$ 211

SEGMENT INFORMATION - Narrative

SEGMENT INFORMATION - Narrative (Details) $ in Millions	12 Months Ended
	Dec. 31, 2024 USD ($) segment	Dec. 31, 2023 USD ($)	Dec. 31, 2022 USD ($)
Segment Reporting [Abstract]
Number of reportable segments | segment	4
NET SALES | $	$ 10,975	$ 9,677	$ 9,761

SEGMENT INFORMATION - Net Sales

SEGMENT INFORMATION - Net Sales by Reportable Segments (Details) - USD ($) $ in Millions	8 Months Ended	12 Months Ended
	Dec. 31, 2024	Dec. 31, 2024	Dec. 31, 2023	Dec. 31, 2022
Disaggregation of Revenue [Line Items]
Net sales		$ 10,975	$ 9,677	$ 9,761
Intersegment Eliminations
Disaggregation of Revenue [Line Items]
Net sales		(335)	(307)	(271)
United States
Disaggregation of Revenue [Line Items]
Net sales		8,368	7,094	6,792
United States | Intersegment Eliminations
Disaggregation of Revenue [Line Items]
Net sales		(332)	(304)	(266)
Europe
Disaggregation of Revenue [Line Items]
Net sales		1,301	1,279	1,492
Europe | Intersegment Eliminations
Disaggregation of Revenue [Line Items]
Net sales		(3)	(3)	(5)
Asia Pacific
Disaggregation of Revenue [Line Items]
Net sales		489	577	716
Asia Pacific | Intersegment Eliminations
Disaggregation of Revenue [Line Items]
Net sales		0	0	0
Rest of World
Disaggregation of Revenue [Line Items]
Net sales		817	727	761
Rest of World | Intersegment Eliminations
Disaggregation of Revenue [Line Items]
Net sales		0	0	0
Composites | Operating Segments
Disaggregation of Revenue [Line Items]
Net sales		2,118	2,286	2,660
Composites | United States | Operating Segments
Disaggregation of Revenue [Line Items]
Net sales		1,191	1,204	1,224
Composites | Europe | Operating Segments
Disaggregation of Revenue [Line Items]
Net sales		450	492	671
Composites | Asia Pacific | Operating Segments
Disaggregation of Revenue [Line Items]
Net sales		355	429	550
Composites | Rest of World | Operating Segments
Disaggregation of Revenue [Line Items]
Net sales		122	161	215
Insulation | Operating Segments
Disaggregation of Revenue [Line Items]
Net sales		3,692	3,668	3,714
Insulation | United States | Operating Segments
Disaggregation of Revenue [Line Items]
Net sales		2,387	2,276	2,319
Insulation | Europe | Operating Segments
Disaggregation of Revenue [Line Items]
Net sales		711	771	805
Insulation | Asia Pacific | Operating Segments
Disaggregation of Revenue [Line Items]
Net sales		133	147	160
Insulation | Rest of World | Operating Segments
Disaggregation of Revenue [Line Items]
Net sales		461	474	430
Roofing | Operating Segments
Disaggregation of Revenue [Line Items]
Net sales		4,052	4,030	3,658
Roofing | United States | Operating Segments
Disaggregation of Revenue [Line Items]
Net sales		3,995	3,918	3,515
Roofing | Europe | Operating Segments
Disaggregation of Revenue [Line Items]
Net sales		0	19	21
Roofing | Asia Pacific | Operating Segments
Disaggregation of Revenue [Line Items]
Net sales		0	1	6
Roofing | Rest of World | Operating Segments
Disaggregation of Revenue [Line Items]
Net sales		$ 57	92	116
Roofing and Insulation | Customer Concentration Risk | Revenue Benchmark | Second Customer
Disaggregation of Revenue [Line Items]
Concentration risk percentage		11%
Doors | Operating Segments
Disaggregation of Revenue [Line Items]
Net sales	$ 1,448	$ 1,448	0	0
Doors | United States | Operating Segments
Disaggregation of Revenue [Line Items]
Net sales		1,127	0	0
Doors | Europe | Operating Segments
Disaggregation of Revenue [Line Items]
Net sales		143	0	0
Doors | Asia Pacific | Operating Segments
Disaggregation of Revenue [Line Items]
Net sales		1	0	0
Doors | Rest of World | Operating Segments
Disaggregation of Revenue [Line Items]
Net sales		$ 177	0	0
Roofing, Insulation And Doors | Customer Concentration Risk | Revenue Benchmark | First Customer
Disaggregation of Revenue [Line Items]
Concentration risk percentage		13%
Residential | United States
Disaggregation of Revenue [Line Items]
Net sales		$ 6,725	5,251	4,968
Residential | United States | Intersegment Eliminations
Disaggregation of Revenue [Line Items]
Net sales		(323)	(296)	(262)
Residential | Composites | United States | Operating Segments
Disaggregation of Revenue [Line Items]
Net sales		476	359	352
Residential | Insulation | United States | Operating Segments
Disaggregation of Revenue [Line Items]
Net sales		1,578	1,407	1,523
Residential | Roofing | United States | Operating Segments
Disaggregation of Revenue [Line Items]
Net sales		3,867	3,781	3,355
Residential | Doors | United States | Operating Segments
Disaggregation of Revenue [Line Items]
Net sales		1,127	0	0
Commercial and Industrial Sector | United States
Disaggregation of Revenue [Line Items]
Net sales		1,643	1,843	1,824
Commercial and Industrial Sector | United States | Intersegment Eliminations
Disaggregation of Revenue [Line Items]
Net sales		(9)	(8)	(4)
Commercial and Industrial Sector | Composites | United States | Operating Segments
Disaggregation of Revenue [Line Items]
Net sales		715	845	872
Commercial and Industrial Sector | Insulation | United States | Operating Segments
Disaggregation of Revenue [Line Items]
Net sales		809	869	796
Commercial and Industrial Sector | Roofing | United States | Operating Segments
Disaggregation of Revenue [Line Items]
Net sales		128	137	160
Commercial and Industrial Sector | Doors | United States | Operating Segments
Disaggregation of Revenue [Line Items]
Net sales		$ 0	$ 0	$ 0

SEGMENT INFORMATION - EBIT by S

SEGMENT INFORMATION - EBIT by Segment (Details) - USD ($) $ in Millions		3 Months Ended	12 Months Ended
	Nov. 24, 2022	Dec. 31, 2022	Dec. 31, 2024	Dec. 31, 2023	Dec. 31, 2022
Segment Reporting Information [Line Items]
Total Corporate, other and eliminations			$ 1,128	$ 1,667	$ 1,723
Restructuring costs			(86)	(169)	(48)
Gain on sale of Santa Clara, California site			0	189	0
Pension settlement losses			0	(145)	0
Gain on sale of Shanghai, China facility			0	0	27
Gains on sale of certain precious metals			19	2	18
Strategic Review Related Charges			(46)	0	0
Impairment of Intangible Assets (Excluding Goodwill)		$ (96)	0	0	(96)
Loss on sale of business			(91)	0	0
Recognition of acquisition inventory fair value step-up			(18)	0	0
Impairment due to strategic review			(483)	0
Paroc marine recall			(58)	(15)	0
Loss on sale of Chambery, France DUCS business			0	0	(30)
Loss on sale of Russian operations	$ (33)		0	0	(33)
Gain on remeasurement of Fiberteq equity investment			0	0	130
Impairment of venture investments			(15)	0	0
General corporate expense and other			(256)	(230)	(179)
Interest expense, net			212	76	109
EARNINGS BEFORE TAXES			916	1,591	1,614
Acquisition-Related Costs, Integration
Segment Reporting Information [Line Items]
Acquisition-related costs			(83)	0	0
Acquisition-Related Costs, Transaction
Segment Reporting Information [Line Items]
Acquisition-related costs			(49)	0	(7)
Composites | Operating Segments
Segment Reporting Information [Line Items]
Total Corporate, other and eliminations			215	242	498
Insulation | Operating Segments
Segment Reporting Information [Line Items]
Total Corporate, other and eliminations			682	619	612
Roofing | Operating Segments
Segment Reporting Information [Line Items]
Total Corporate, other and eliminations			1,298	1,174	831
Total Segments | Operating Segments
Segment Reporting Information [Line Items]
Total Corporate, other and eliminations			2,294	2,035	1,941
Corporate Eliminations
Segment Reporting Information [Line Items]
Total Corporate, other and eliminations			(1,166)	(368)	(218)
Doors | Operating Segments
Segment Reporting Information [Line Items]
Total Corporate, other and eliminations			99	0	0
Pension Plan
Segment Reporting Information [Line Items]
Pension settlement losses			0	(145)	1
Foreign Plan | Pension Plan
Segment Reporting Information [Line Items]
Pension settlement losses			$ 0	$ (7)	$ 1

SEGMENT INFORMATION - Total Ass

SEGMENT INFORMATION - Total Assets and Property, Plant and Equipment by Geographic Region (Details) - USD ($) $ in Millions	Dec. 31, 2024	Dec. 31, 2023	Dec. 31, 2022
Segment Reporting Information [Line Items]
Total Assets	$ 14,075	$ 11,237
Cash and cash equivalents	361	1,615	$ 1,099
Noncurrent deferred income taxes	54	24
Investments in affiliates	86	29
Corporate property, plant and equipment, net	659	619
Property, plant and equipment, net	4,164	3,841
Composites | Operating Segments
Segment Reporting Information [Line Items]
Total Assets	2,523	3,153
Insulation | Operating Segments
Segment Reporting Information [Line Items]
Total Assets	3,912	3,934
Roofing | Operating Segments
Segment Reporting Information [Line Items]
Total Assets	2,026	1,863
Total Segments | Operating Segments
Segment Reporting Information [Line Items]
Total Assets	12,915	8,950
Doors | Operating Segments
Segment Reporting Information [Line Items]
Total Assets	4,454	0
United States
Segment Reporting Information [Line Items]
Property, plant and equipment, net	3,114	2,508
Europe
Segment Reporting Information [Line Items]
Property, plant and equipment, net	573	606
Asia Pacific
Segment Reporting Information [Line Items]
Property, plant and equipment, net	167	462
Other Geographical
Segment Reporting Information [Line Items]
Property, plant and equipment, net	$ 310	$ 265

SEGMENT INFORMATION - Provision

SEGMENT INFORMATION - Provision For Depreciation and Amortization (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2024	Dec. 31, 2023	Dec. 31, 2022
Segment Reporting Information [Line Items]
Depreciation and amortization	$ 677	$ 609	$ 531
Charges related to cost reduction actions	309	(20)	(39)
Segment Reporting, Reconciling Item, Corporate Nonsegment
Segment Reporting Information [Line Items]
Depreciation and amortization	90	163	88
Roofing | Operating Segments
Segment Reporting Information [Line Items]
Depreciation and amortization	62	64	62
Insulation | Operating Segments
Segment Reporting Information [Line Items]
Depreciation and amortization	210	210	206
Composites | Operating Segments
Segment Reporting Information [Line Items]
Depreciation and amortization	182	172	175
Total Segments | Operating Segments
Segment Reporting Information [Line Items]
Depreciation and amortization	587	446	443
Doors | Operating Segments
Segment Reporting Information [Line Items]
Depreciation and amortization	133	0	0
Accelerated Depreciation And Amortization
Segment Reporting Information [Line Items]
Charges related to cost reduction actions	$ 13	$ 101	$ 26

SEGMENT INFORMATION - Additions

SEGMENT INFORMATION - Additions to Property, Plant and Equipment (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2024	Dec. 31, 2023	Dec. 31, 2022
Segment Reporting Information [Line Items]
Property, plant and equipment, additions	$ 647	$ 526	$ 446
Segment Reporting, Reconciling Item, Corporate Nonsegment
Segment Reporting Information [Line Items]
Property, plant and equipment, additions	55	67	49
Composites | Operating Segments
Segment Reporting Information [Line Items]
Property, plant and equipment, additions	173	212	151
Insulation | Operating Segments
Segment Reporting Information [Line Items]
Property, plant and equipment, additions	221	182	196
Roofing | Operating Segments
Segment Reporting Information [Line Items]
Property, plant and equipment, additions	125	65	50
Total Segments | Operating Segments
Segment Reporting Information [Line Items]
Property, plant and equipment, additions	592	459	397
Doors | Operating Segments
Segment Reporting Information [Line Items]
Property, plant and equipment, additions	$ 73	$ 0	$ 0

INVENTORIES (Details)

INVENTORIES (Details) - USD ($) $ in Millions	Dec. 31, 2024	Dec. 31, 2023
Inventory Disclosure [Abstract]
Finished goods	$ 868	$ 742
Materials and supplies	719	456
Total inventories	$ 1,587	$ 1,198

DERIVATIVE FINANCIAL INSTRUME_3

DERIVATIVE FINANCIAL INSTRUMENTS - BALANCE SHEET (Details) - USD ($) $ in Millions	Dec. 31, 2024	Dec. 31, 2023
Designated as Hedging Instrument | Cash Flow Hedging | Energy Related Derivative
Derivatives, Fair Value [Line Items]
Derivative Asset, Fair Value, Net	$ 4	$ 0
Derivative Liability, Fair Value, Net	1	15
Not Designated as Hedging Instrument | Foreign Exchange Contract
Derivatives, Fair Value [Line Items]
Derivative Asset, Fair Value, Net	1	1
Derivative Liability, Fair Value, Net	$ 2	$ 1

DERIVATIVE FINANCIAL INSTRUME_4

DERIVATIVE FINANCIAL INSTRUMENTS - INCOME STMT (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2024	Dec. 31, 2023	Dec. 31, 2022
Designated as Hedging Instrument | Energy Related Derivative
Derivative Instruments Gain Loss [Line Items]
Amount of (gain) loss reclassified from AOCI into earnings	$ 17	$ 52	$ (52)
Designated as Hedging Instrument | Interest Rate Swap
Derivative Instruments Gain Loss [Line Items]
Amount of gain recognized in earnings on derivative amounts excluded from effectiveness testing	0	0	(1)
Not Designated as Hedging Instrument | Foreign Exchange Contract
Derivative Instruments Gain Loss [Line Items]
Amount of loss recognized in earnings (ineffective portion)	(5)	10	(29)
Not Designated as Hedging Instrument | Treasury interest rate lock
Derivative Instruments Gain Loss [Line Items]
Amount of (gain) loss reclassified from AOCI into earnings	1	0	0
Amount of loss recognized in earnings (ineffective portion)	0	0	(6)
Net Investment Hedging | Cross Currency Interest Rate Contract
Derivative Instruments Gain Loss [Line Items]
Amount of loss recognized in earnings (ineffective portion)	0	0	(5)
Cash Flow Hedging | Energy Related Derivative
Derivative Instruments Gain Loss [Line Items]
Amount of loss recognized in earnings (ineffective portion)	(18)	(15)	40
Cash Flow Hedging | Treasury interest rate lock
Derivative Instruments Gain Loss [Line Items]
Amount of loss recognized in earnings (ineffective portion)	$ 0	$ 0	$ (20)

DERIVATIVE FINANCIAL INSTRUME_5

DERIVATIVE FINANCIAL INSTRUMENTS - NARRATIVE (Details) MMBTU in Millions, $ in Millions	1 Months Ended		3 Months Ended	12 Months Ended
	May 31, 2024 USD ($)	Sep. 30, 2022 USD ($)	Jun. 30, 2022 USD ($)	Dec. 31, 2024 USD ($) MMBTU	Dec. 31, 2023 USD ($)	Dec. 31, 2022 USD ($)	Dec. 31, 2020 USD ($)
Derivative [Line Items]
Notional amount, energy measure | MMBTU				7
Gain (Loss) on Derivative Instruments, Net, Pretax				$ 1
Derivative Instrument, Unrecognized Gain Included In Accumulated OCI				30
Cross Currency Interest Rate Contract
Derivative [Line Items]
Proceeds from derivative instrument			$ 11
Interest Rate Lock Commitments
Derivative [Line Items]
Notional amount							$ 175
Fixed interest rate							0.994%
Foreign currency transactional gains, net of associated derivative activity		$ 6
Cash received upon settlement						$ 37
Amortized portion part of interest expense for future issuance of debt	$ 31			31
Derivative, Term of Contract							10 years
Euros | Foreign Exchange Forward
Derivative [Line Items]
Notional amount				98
United States | Foreign Exchange Forward
Derivative [Line Items]
Notional amount				176
Cash Flow Hedging | Energy Related Derivative
Derivative [Line Items]
Loss to be reclassified into earnings in the next 12 months				3
Foreign currency transactional gains, net of associated derivative activity				18	$ 15	$ (40)
Unrealized Gain (Loss) on Derivatives				$ 3

GOODWILL AND OTHER INTANGIBLE_3

GOODWILL AND OTHER INTANGIBLE ASSETS - Narrative (Details) $ in Millions		3 Months Ended			9 Months Ended	12 Months Ended
	Oct. 01, 2024	Dec. 31, 2024 USD ($) intangible_asset	Dec. 31, 2023 USD ($) intangible_asset	Dec. 31, 2022 USD ($) intangible_asset	Sep. 30, 2024	Dec. 31, 2024 USD ($) intangible_asset	Dec. 31, 2023 USD ($) intangible_asset	Dec. 31, 2022 USD ($) intangible_asset
Finite-Lived Intangible Assets [Line Items]
Impairment of indefinite-lived intangible assets		$ 0
Number of intangible assets impaired | intangible_asset				5				5
Amortization of intangible assets						$ 132	$ 94	$ 55
Intangible assets impairment charge				$ 96		0	0	96
Charges related to cost reduction actions						309	(20)	(39)
Impairment due to strategic review						483	0	0
Goodwill impairment charge		$ 0	$ 0
Property, Plant and Equipment
Finite-Lived Intangible Assets [Line Items]
Impairment due to strategic review						439
Finite-Lived Intangible Assets
Finite-Lived Intangible Assets [Line Items]
Impairment due to strategic review						14
Operating Lease, Right-Of-Use Asset
Finite-Lived Intangible Assets [Line Items]
Impairment due to strategic review						30
Accelerated amortization
Finite-Lived Intangible Assets [Line Items]
Charges related to cost reduction actions						$ 0	$ 25	$ 0
Maximum
Finite-Lived Intangible Assets [Line Items]
Weighted average useful life		25 years				25 years
Insulation
Finite-Lived Intangible Assets [Line Items]
Number of intangible assets at increased risk of impairment | intangible_asset		1	2			1	2
Insulation | Trade name
Finite-Lived Intangible Assets [Line Items]
Intangible assets impairment charge				63
Insulation | Trademarks
Finite-Lived Intangible Assets [Line Items]
Intangible assets impairment charge				12
Insulation | Trademarks | United States
Finite-Lived Intangible Assets [Line Items]
Intangible assets impairment charge				8
Roofing | Trademarks
Finite-Lived Intangible Assets [Line Items]
Intangible assets impairment charge				$ 13
Composites
Finite-Lived Intangible Assets [Line Items]
Goodwill, Annual Impairment Testing, Percentage Of Enterprise Value Exceeding Carrying Value	10%	5%	5%		10%

GOODWILL AND OTHER INTANGIBLE_4

GOODWILL AND OTHER INTANGIBLE ASSETS - ROLLFORWARD (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2024	Dec. 31, 2023
Gross Goodwill [Roll Forward]
Goodwill, gross, beginning balance	$ 2,340	$ 2,318
Acquisitions (see Note 7)	(1,491)	(1)
Foreign currency translation	52	23
Goodwill, gross, ending balance	3,779	2,340
Accumulated Impairment Loss [Roll Forward]
Goodwill, Impaired, Accumulated Impairment Loss	948	935
Goodwill impairment charge	(10)
Foreign currency translation	22	(13)
Goodwill, Impaired, Accumulated Impairment Loss	936	948
Goodwill, net	2,843	1,392
Composites
Gross Goodwill [Roll Forward]
Goodwill, gross, beginning balance	425	425
Acquisitions (see Note 7)	0	(1)
Foreign currency translation	2	1
Goodwill, gross, ending balance	423	425
Accumulated Impairment Loss [Roll Forward]
Goodwill, Impaired, Accumulated Impairment Loss	0	0
Goodwill impairment charge	0
Foreign currency translation	0	0
Goodwill, Impaired, Accumulated Impairment Loss	0	0
Goodwill, net	423	425
Insulation
Gross Goodwill [Roll Forward]
Goodwill, gross, beginning balance	1,520	1,499
Acquisitions (see Note 7)	0	0
Foreign currency translation	34	21
Goodwill, gross, ending balance	1,486	1,520
Accumulated Impairment Loss [Roll Forward]
Goodwill, Impaired, Accumulated Impairment Loss	948	935
Goodwill impairment charge	(10)
Foreign currency translation	22	(13)
Goodwill, Impaired, Accumulated Impairment Loss	936	948
Goodwill, net	550	572
Roofing
Gross Goodwill [Roll Forward]
Goodwill, gross, beginning balance	395	394
Acquisitions (see Note 7)	0	0
Foreign currency translation	3	1
Goodwill, gross, ending balance	392	395
Accumulated Impairment Loss [Roll Forward]
Goodwill, Impaired, Accumulated Impairment Loss	0	0
Goodwill impairment charge	0
Foreign currency translation	0	0
Goodwill, Impaired, Accumulated Impairment Loss	0	0
Goodwill, net	392	395
Doors
Gross Goodwill [Roll Forward]
Goodwill, gross, beginning balance	0	0
Acquisitions (see Note 7)	(1,491)	0
Foreign currency translation	13	0
Goodwill, gross, ending balance	1,478	0
Accumulated Impairment Loss [Roll Forward]
Goodwill, Impaired, Accumulated Impairment Loss	0	0
Goodwill impairment charge	0
Foreign currency translation	0	0
Goodwill, Impaired, Accumulated Impairment Loss	0	0
Goodwill, net	$ 1,478	$ 0

GOODWILL AND OTHER INTANGIBLE_5

GOODWILL AND OTHER INTANGIBLE ASSETS (Details) - USD ($) $ in Millions	Dec. 31, 2024	Dec. 31, 2023
Intangible Assets [Line Items]
Accumulated Amortization	$ (571)	$ (490)
Intangible Assets, Gross (Excluding Goodwill)	3,259	2,018
Intangible assets, net	2,688	1,528
Customer Relationships
Intangible Assets [Line Items]
Gross Carrying Amount	1,570	614
Accumulated Amortization	(367)	(283)
Net Carrying Amount	1,203	331
Technology
Intangible Assets [Line Items]
Gross Carrying Amount	373	326
Accumulated Amortization	(199)	(203)
Net Carrying Amount	174	123
Trademarks
Intangible Assets [Line Items]
Gross Carrying Amount	31	12
Accumulated Amortization	(4)	(2)
Net Carrying Amount	27	10
Other
Intangible Assets [Line Items]
Gross Carrying Amount	60	74
Accumulated Amortization	(1)	(2)
Net Carrying Amount	59	72
Trademarks and Trade Names
Intangible Assets [Line Items]
Indefinite-Lived Intangible Assets (Excluding Goodwill)	$ 1,225	$ 992

GOODWILL AND OTHER INTANGIBLE_6

GOODWILL AND OTHER INTANGIBLE ASSETS - INTANGIBLE ASSETS (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2024	Dec. 31, 2023	Dec. 31, 2022
Schedule of Intangible Assets by Major Class [Line Items]
Intangible assets, net	$ 2,688	$ 1,528
Charges related to cost reduction actions	309	(20)	$ (39)
Accelerated amortization
Schedule of Intangible Assets by Major Class [Line Items]
Charges related to cost reduction actions	0	$ 25	$ 0
European building and technical insulation trade name
Schedule of Intangible Assets by Major Class [Line Items]
Intangible assets, net	$ 84

GOODWILL AND OTHER INTANGIBLE_7

GOODWILL AND OTHER INTANGIBLE ASSETS - ESTIMATED AMORTIZATION EXPENSE (Details) $ in Millions	Dec. 31, 2024 USD ($)
Goodwill and Intangible Assets Disclosure [Abstract]
2025	$ 147
2026	132
2027	124
2028	123
2029	$ 103

PROPERTY, PLANT AND EQUIPMENT_2

PROPERTY, PLANT AND EQUIPMENT (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2024	Dec. 31, 2023	Dec. 31, 2022
Property Plant And Equipment [Line Items]
Property, plant, and equipment, gross	$ 7,895	$ 7,498
Accumulated depreciation	(3,731)	(3,657)
Property, plant and equipment, net	$ 4,164	$ 3,841
Precious metals percentage	7%	10%
Increase to property, plant and equipment			$ 18
Depreciation	$ 503	$ 481	447
Accelerated depreciation related to cost reduction actions	13	76	26
Gains on sale certain precious metals	19	2	18
Impairment due to strategic review	483	0	0
Property, Plant and Equipment
Property Plant And Equipment [Line Items]
Impairment due to strategic review	439
Operating Lease, Right-Of-Use Asset
Property Plant And Equipment [Line Items]
Impairment due to strategic review	30
Finite-Lived Intangible Assets
Property Plant And Equipment [Line Items]
Impairment due to strategic review	14
Land
Property Plant And Equipment [Line Items]
Property, plant, and equipment, gross	211	168
Buildings and Leasehold Improvements
Property Plant And Equipment [Line Items]
Property, plant, and equipment, gross	1,371	1,263
Machinery and Equipment
Property Plant And Equipment [Line Items]
Property, plant, and equipment, gross	5,727	5,402
Construction in Progress
Property Plant And Equipment [Line Items]
Property, plant, and equipment, gross	$ 586	$ 665
Other Nonoperating Income (Expense)
Property Plant And Equipment [Line Items]
Increase to property, plant and equipment			$ 18

ACQUISITIONS (Details)

ACQUISITIONS (Details) - USD ($) $ / shares in Units, $ in Millions					3 Months Ended	8 Months Ended	12 Months Ended
	May 15, 2024	Sep. 01, 2022	Aug. 01, 2022	Jun. 01, 2022	Sep. 30, 2023	Dec. 31, 2024	Dec. 31, 2024	Dec. 31, 2023	Dec. 31, 2022	Feb. 08, 2024
Business Acquisition [Line Items]
Gain on equity method investment							$ 0	$ 0	$ 130
Goodwill						$ 2,843	$ 2,843	$ 1,392
Common stock outstanding (shares)						85,400,000	85,400,000	87,200,000
Net Income (Loss), Including Portion Attributable to Noncontrolling Interest							$ (647)	$ (1,193)	(1,241)
NET SALES							10,975	9,677	9,761
Doors
Business Acquisition [Line Items]
Goodwill						$ 1,478	1,478	0
Operating Segments | Doors
Business Acquisition [Line Items]
NET SALES						1,448	1,448	0	0
Adjustment, Increased Amortization Expense For Fair Value Of Identified Amortizable Intangible Assets
Business Acquisition [Line Items]
Net Income (Loss), Including Portion Attributable to Noncontrolling Interest							7	70
Adjustment, Interest Expense, Discount Amortization And Capitalized Financing Cost Amortization
Business Acquisition [Line Items]
Net Income (Loss), Including Portion Attributable to Noncontrolling Interest							49	107
Fiberteq LLC
Business Acquisition [Line Items]
Voting interest acquired		50%
Consideration to be paid as part of business acquisition		$ 140
Business Combination, Additional Consideration Transferred					$ 6
Carrying value		17
Fair value of equity method investments		147
Gain on equity method investment									$ 130
Unfavorable contract liability		62
Goodwill		$ 242
Percentage of goodwill tax deductible		50%
Fiberteq LLC | Customer Relationships
Business Acquisition [Line Items]
Intangible assets acquired other than goodwill		$ 58
Weighted average useful life		3 years
Natural Polymers, LLC
Business Acquisition [Line Items]
Consideration to be paid as part of business acquisition			$ 111
Intangible assets acquired other than goodwill			44
Goodwill			$ 62
Natural Polymers, LLC | Customer Relationships
Business Acquisition [Line Items]
Weighted average useful life			17 years
Finite-lived intangible assets acquired			$ 27
Natural Polymers, LLC | Trademarks
Business Acquisition [Line Items]
Weighted average useful life			10 years
Finite-lived intangible assets acquired			$ 5
Natural Polymers, LLC | Technology-Based Intangible Assets
Business Acquisition [Line Items]
Weighted average useful life			6 years
Finite-lived intangible assets acquired			$ 12
WearDeck
Business Acquisition [Line Items]
Consideration to be paid as part of business acquisition				$ 133
Intangible assets acquired other than goodwill				38
Goodwill				68
Goodwill, expected tax deductible amount				$ 61
WearDeck | Customer Relationships
Business Acquisition [Line Items]
Weighted average useful life				15 years
Finite-lived intangible assets acquired				$ 21
WearDeck | Trademarks
Business Acquisition [Line Items]
Weighted average useful life				10 years
Finite-lived intangible assets acquired				$ 7
WearDeck | Technology-Based Intangible Assets
Business Acquisition [Line Items]
Weighted average useful life				11 years
Finite-lived intangible assets acquired				$ 10
Masonite International Corporation ("Masonite")
Business Acquisition [Line Items]
Voting interest acquired	100%
Consideration to be paid as part of business acquisition	$ 3,186
Goodwill	1,491
Finite-lived intangible assets acquired	1,358
Assets acquired	$ 3,644
Business Acquisition, Share Price	$ 133									$ 133
Proceeds from (Repayments of) Debt	$ 2,800
Business Combination, Pro Forma Information, Earnings or Loss of Acquiree since Acquisition Date, Actual						74
Acquisition related costs							49
Payments to Acquire Businesses, Gross	2,935
Business Combination, Consideration Transferred, Equity Interests Issued and Issuable	35
Repayments	$ 216
Sale of Stock, Price Per Share	$ 133
Business Combination, Consideration Transferred, Equity Interests Issued and Issuable, Entity Shares Outstanding Of Acquiree	639,608
Business Combination, Consideration Transferred, Equity Interests Issued And Issuable, Entity Shares Issued Per Acquiree Share	0.7642
Business Acquisition, Equity Interest Issued or Issuable, Number of Shares	488,778
Business Acquisition, Weighted Average Closing Share Price	$ 174.03
Equity Issued In Business Combination, Fair Value Disclosure For Outstanding Equity Awards	$ 85
Equity Issued in Business Combination, Post-Transaction Compensation Expense	(50)
Equity Issued in Business Combination, Fair Value Disclosure	35
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Cash and Equivalents	282
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Current Assets, Receivables	330
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Inventory	379
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Current Assets, Other	78
Property, plant, and equipment	859
Business Combination, Recognized Identifiable Assets Acquired And Liabilities Assumed, Operating Lease, Right-of-Use Asset	253
Business Combination Recognized Identifiable Assets Acquired and Liabilities Assumed, Deferred Tax Assets	14
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Other Noncurrent Assets	91
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Current Liabilities, Accounts Payable	196
Business Combination, Recognized Identifiable Assets Acquired And Liabilities Assumed, Lease Obligation, Current	28
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Current Liabilities, Other	187
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Noncurrent Liabilities, Long-Term Debt	867
Business Combination, Recognized Identifiable Assets Acquired And Liabilities Assumed, Lease Obligation, Noncurrent	235
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Deferred Tax Liabilities	366
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Noncurrent Liabilities, Other	35
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Net	1,730
Business Combination, Acquisition of Less than 100 Percent, Noncontrolling Interest, Fair Value	(35)
Business Combination, Recognized Identifiable Assets Acquired, Goodwill, and Liabilities Assumed, Less Noncontrolling Interest	3,186
Business Combination, Recognized Identifiable Assets Acquired And Liabilities Assumed, Current Assets, Receivables, Gross	331
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Accounts Receivable, Allowance For Credit Loss, Current	1
Business Combination, Inventory Step-up, Fair Value	18
Business Acquisition, Pro Forma Revenue							11,875	12,170
Business Acquisition, Pro Forma Net Income (Loss)							751	1,093
Masonite International Corporation ("Masonite") | Adjustment, Removal Of Sales Of Architectural Segment
Business Acquisition [Line Items]
Revenues							119	337
Masonite International Corporation ("Masonite") | Adjustment, Transaction Costs Incurred By Acquiree
Business Acquisition [Line Items]
Net Income (Loss), Including Portion Attributable to Noncontrolling Interest							(56)
Masonite International Corporation ("Masonite") | Adjustment, Transaction Costs Incurred By Acquirer
Business Acquisition [Line Items]
Net Income (Loss), Including Portion Attributable to Noncontrolling Interest							(49)	(49)
Masonite International Corporation ("Masonite") | Adjustment, Tax Impacts Of Proforma Adjustments
Business Acquisition [Line Items]
Net Income (Loss), Including Portion Attributable to Noncontrolling Interest							90	$ (67)
Masonite International Corporation ("Masonite") | Trademarks and Trade Names
Business Acquisition [Line Items]
Finite-lived intangible assets acquired	240
Masonite International Corporation ("Masonite") | Previously Reported
Business Acquisition [Line Items]
Goodwill	1,308
Finite-lived intangible assets acquired	1,579
Assets acquired	3,871
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Cash and Equivalents	282
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Current Assets, Receivables	330
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Inventory	379
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Current Assets, Other	82
Property, plant, and equipment	861
Business Combination, Recognized Identifiable Assets Acquired And Liabilities Assumed, Operating Lease, Right-of-Use Asset	253
Business Combination Recognized Identifiable Assets Acquired and Liabilities Assumed, Deferred Tax Assets	14
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Other Noncurrent Assets	91
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Current Liabilities, Accounts Payable	196
Business Combination, Recognized Identifiable Assets Acquired And Liabilities Assumed, Lease Obligation, Current	28
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Current Liabilities, Other	187
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Noncurrent Liabilities, Long-Term Debt	867
Business Combination, Recognized Identifiable Assets Acquired And Liabilities Assumed, Lease Obligation, Noncurrent	235
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Deferred Tax Liabilities	413
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Noncurrent Liabilities, Other	32
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Net	1,913
Business Combination, Acquisition of Less than 100 Percent, Noncontrolling Interest, Fair Value	(35)
Business Combination, Recognized Identifiable Assets Acquired, Goodwill, and Liabilities Assumed, Less Noncontrolling Interest	3,186
Masonite International Corporation ("Masonite") | Restatement Adjustment
Business Acquisition [Line Items]
Goodwill	183
Finite-lived intangible assets acquired	(221)					$ (221)	$ (221)
Assets acquired	(227)
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Cash and Equivalents	0
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Current Assets, Receivables	0
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Inventory	0
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Current Assets, Other	(4)
Property, plant, and equipment	(2)
Business Combination, Recognized Identifiable Assets Acquired And Liabilities Assumed, Operating Lease, Right-of-Use Asset	0
Business Combination Recognized Identifiable Assets Acquired and Liabilities Assumed, Deferred Tax Assets	0
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Other Noncurrent Assets	0
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Current Liabilities, Accounts Payable	0
Business Combination, Recognized Identifiable Assets Acquired And Liabilities Assumed, Lease Obligation, Current	0
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Current Liabilities, Other	0
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Noncurrent Liabilities, Long-Term Debt	0
Business Combination, Recognized Identifiable Assets Acquired And Liabilities Assumed, Lease Obligation, Noncurrent	0
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Deferred Tax Liabilities	(47)
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Noncurrent Liabilities, Other	3
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Net	(183)
Business Combination, Acquisition of Less than 100 Percent, Noncontrolling Interest, Fair Value	0
Business Combination, Recognized Identifiable Assets Acquired, Goodwill, and Liabilities Assumed, Less Noncontrolling Interest	$ 0
Masonite International Corporation ("Masonite") | Dominance Industries, Inc.
Business Acquisition [Line Items]
Voting interest acquired	45%
Masonite International Corporation ("Masonite") | Vanair Design Inc.
Business Acquisition [Line Items]
Voting interest acquired	30%
Masonite International Corporation ("Masonite") | Sacopan Inc.
Business Acquisition [Line Items]
Voting interest acquired	25%
Masonite International Corporation ("Masonite") | Magna Foremost SDN BHD
Business Acquisition [Line Items]
Voting interest acquired	50%
Masonite International Corporation ("Masonite") | Masonite International Corporation ("Masonite")
Business Acquisition [Line Items]
Common stock outstanding (shares)	22,070,000
Masonite International Corporation ("Masonite") | Customer Relationships
Business Acquisition [Line Items]
Finite-lived intangible assets acquired	$ 979
Masonite International Corporation ("Masonite") | Customer Relationships | Minimum
Business Acquisition [Line Items]
Weighted average useful life	10 years
Masonite International Corporation ("Masonite") | Customer Relationships | Maximum
Business Acquisition [Line Items]
Weighted average useful life	21 years
Masonite International Corporation ("Masonite") | Technology-Based Intangible Assets
Business Acquisition [Line Items]
Weighted average useful life	5 years
Finite-lived intangible assets acquired	$ 120
Masonite International Corporation ("Masonite") | Trademarks and Trade Names
Business Acquisition [Line Items]
Weighted average useful life	10 years
Finite-lived intangible assets acquired	$ 19

DIVESTITURES (Details)

DIVESTITURES (Details) - USD ($) $ in Millions				3 Months Ended		12 Months Ended
	Mar. 03, 2023	Nov. 24, 2022	Jul. 01, 2022	Mar. 31, 2023	Sep. 30, 2021	Dec. 31, 2024	Dec. 31, 2023	Dec. 31, 2022
Business Divestitures [Line Items]
Assets held for sale						$ 2
Loss on sale of Russian operations		$ 33				$ 0	$ 0	$ 33
Disposal Group, Not Discontinued Operation, Gain (Loss) on Disposal, Statement of Income or Comprehensive Income [Extensible Enumeration]								Other expense, net
Santa Clara Insulation Site [Member] | CALIFORNIA
Business Divestitures [Line Items]
Proceeds from divestiture	$ 234
Non-refundable deposit					$ 50
Gain on sale				$ 189
Composites And Insulation | Russia
Business Divestitures [Line Items]
Proceeds from divestiture		$ 104
Chambery, France Manufacturing Assets | Disposal Group, Held-for-sale, Not Discontinued Operations
Business Divestitures [Line Items]
Proceeds from divestiture			$ 80
Pre-tax loss							$ 30	$ 30

ASSETS HELD FOR SALE (Details)

ASSETS HELD FOR SALE (Details) $ in Millions		12 Months Ended
	Nov. 04, 2024 USD ($) manufacturing_facility	Dec. 31, 2024 USD ($)	Dec. 31, 2023 USD ($)	Dec. 31, 2022 USD ($)
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Assets held for sale		$ 2
Loss on sale of business		$ 91	$ 0	$ 0
Building Materials Business
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Business Sale, Revenue Reported For Business Sold For Last Annual Period	$ 130
Building Materials Business | CHINA
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Number Of Manufacturing Facilities | manufacturing_facility	6
Building Materials Business | KOREA, REPUBLIC OF
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Number Of Manufacturing Facilities | manufacturing_facility	1

LEASES - Balance Sheet Informat

LEASES - Balance Sheet Information Related to Leases (Details) - USD ($) $ in Millions	Dec. 31, 2024	Dec. 31, 2023
Leases [Abstract]
Operating lease right-of-use assets	$ 414	$ 222
Finance lease, right-of-use asset	310	149
Total lease assets	724	371
Operating lease, liability, current	87	62
Finance lease , liability, current	38	32
Non-current operating lease liabilities	375	165
Non-current finance lease liabilities	284	122
Total lease liabilities	$ 784	$ 381
Other non-current assets	Other non-current assets	Other non-current assets
Other current liabilities	Other Liabilities, Current	Other Liabilities, Current
Long-term debt, net of current portion	Long-term debt, net of current portion	Long-term debt, net of current portion

LEASES - Lease Related Costs (D

LEASES - Lease Related Costs (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2024	Dec. 31, 2023	Dec. 31, 2022
Leases [Abstract]
Operating lease cost	$ 103	$ 81	$ 67
Finance lease cost
Amortization of right-of-use asset	45	35	30
Interest on lease liabilities	11	6	4
Short-term lease cost	8	6	12
Variable lease cost	$ 11	$ 8	$ 6

LEASES - Narrative (Details)

LEASES - Narrative (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2024	Dec. 31, 2023	Dec. 31, 2022
Leases [Abstract]
Cash paid for operating leases	$ 102	$ 76	$ 68
Cash paid for finance leases for financing activities	41	33	30
Cash paid for finance leases for operating activities	10	6	4
Right-of-use assets acquired under operating leases	84	104	119
Right-of-use assets acquired under finance leases	$ 196	$ 61	$ 70

LEASES - Supplemental Informati

LEASES - Supplemental Information Related to Leases (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2024	Dec. 31, 2023	Dec. 31, 2022
Leases [Abstract]
Operating lease, weighted average remaining lease term	8 years 2 months 12 days	4 years 7 months 6 days	4 years 9 months 18 days
Finance lease, weighted average remaining lease term	13 years 7 months 6 days	9 years 6 months	9 years 7 months 6 days
Operating lease, weighted average discount rate, percent	5.22%	3.79%	3.32%
Financing lease, weighted average discount rate, percent	4.88%	4.02%	3.46%
Cash paid for operating leases	$ 102	$ 76	$ 68
Cash paid for finance leases for financing activities	41	33	30
Cash paid for finance leases for operating activities	10	6	4
Right-of-use assets acquired under operating leases	84	104	119
Right-of-use assets acquired under finance leases	196	61	70
Cash paid during the year for income taxes	423	428	319
Cash paid during the year for interest	$ 226	$ 135	$ 123

LEASES - Operating and Financin

LEASES - Operating and Financing Lease Liability Maturity (Details) - USD ($) $ in Millions	Dec. 31, 2024	Dec. 31, 2023
Lessee, Operating Lease, Liability, Payment, Due [Abstract]
2025	$ 108
2026	86
2027	70
2028	60
2029	47
2030 and beyond	209
Total minimum lease payments	580
Less: implied interest	118
Present value of future minimum lease payments	462
Less: current operating lease obligations	87	$ 62
Long-term lease obligations	375	165
Finance Lease, Liability, Payment, Due [Abstract]
2025	54
2026	46
2027	38
2028	33
2029	25
2030 and beyond	267
Total minimum lease payments	463
Less: implied interest	141
Present value of future minimum lease payments	322
Less: current finance lease obligations	38	32
Long-term lease obligations	$ 284	$ 122

OTHER CURRENT LIABILITIES (Deta

OTHER CURRENT LIABILITIES (Details) - USD ($) $ in Millions	Dec. 31, 2024	Dec. 31, 2023
Accounts Payable and Accrued Liabilities [Abstract]
Payroll, vacation pay and incentive compensation	$ 255	$ 224
Income, property and other non-payroll taxes	102	91
Other	385	300
Total other current liabilities	$ 742	$ 615

WARRANTIES (Details)

WARRANTIES (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2024	Dec. 31, 2023
Movement In Standard And Extended Product Warranty Increase Decrease [Roll Forward]
Product warranty accrual, beginning balance	$ 97	$ 88
Amounts accrued for current year	21	26
Standard Product Warranty Accrual, Additions from Business Acquisition	4	0
Settlements of warranty claims	(23)	(17)
Product warranty accrual, ending balance	$ 99	$ 97

RESTRUCTURING, ACQUISITION AN_3

RESTRUCTURING, ACQUISITION AND DIVESTITURE-RELATED COSTS (Details) - USD ($) $ in Millions			3 Months Ended	12 Months Ended
	Mar. 03, 2023	Jul. 01, 2022	Sep. 30, 2021	Dec. 31, 2024	Dec. 31, 2023	Dec. 31, 2022	Apr. 30, 2023	Mar. 31, 2023
Restructuring Cost and Reserve [Line Items]
Loss on sale of business				$ 91	$ 0	$ 0
Restructuring costs				86	169	48
Restructuring costs				(309)	20	39
Restructuring Reserve Roll Forward
Restructuring Costs				86	169	48
Disposal Group, Held-for-sale, Not Discontinued Operations | Chambery, France Manufacturing Assets
Restructuring Cost and Reserve [Line Items]
Proceeds from divestiture		$ 80
Restructuring Reserve Roll Forward
Pre-tax loss					30	30
CALIFORNIA | Santa Clara Insulation Site [Member]
Restructuring Cost and Reserve [Line Items]
Proceeds from divestiture	$ 234
Non-refundable deposit			$ 50
Acquisition-Related Restructuring
Restructuring Cost and Reserve [Line Items]
Restructuring costs				55
Restructuring Reserve Roll Forward
Beginning Balance				0
Restructuring Costs				55
Payments				(24)
Accelerated depreciation and other non-cash items				(28)
Ending Balance				3	0
Cumulative charges incurred				55
Global Composites Restructuring
Restructuring Cost and Reserve [Line Items]
Restructuring costs				17	16
Restructuring Reserve Roll Forward
Beginning Balance				12	0
Restructuring Costs				17	16
Payments				(5)	0
Accelerated depreciation and other non-cash items				(10)	(4)
Ending Balance				14	12	0
Cumulative charges incurred				33	16
Protective Packaging Exit
Restructuring Cost and Reserve [Line Items]
Restructuring costs				5	78
Restructuring Reserve Roll Forward
Beginning Balance				1	0
Restructuring Costs				5	78
Payments				(3)	(8)
Accelerated depreciation and other non-cash items				(3)	(69)
Ending Balance				0	1	0
Cumulative charges incurred				83	78
Wabash Facility Closure
Restructuring Cost and Reserve [Line Items]
Restructuring costs				0	33
Restructuring Reserve Roll Forward
Beginning Balance				3	0
Restructuring Costs				0	33
Payments				(3)	(4)
Accelerated depreciation and other non-cash items				0	(26)
Ending Balance				0	3	0
Cumulative charges incurred				33	33
European Operating Structure Optimization
Restructuring Cost and Reserve [Line Items]
Restructuring costs				3	12
Expected cost								$ 20
Severance Costs				3
Restructuring Reserve Roll Forward
Beginning Balance				6	0
Restructuring Costs				3	12
Payments				(4)	(6)
Accelerated depreciation and other non-cash items				0	0
Ending Balance				5	6	0
Cumulative charges incurred				15	12
Building Materials Business Exit
Restructuring Cost and Reserve [Line Items]
Restructuring costs				6
Restructuring Reserve Roll Forward
Beginning Balance				0
Restructuring Costs				6
Payments				0
Accelerated depreciation and other non-cash items				0
Ending Balance				6	0
Cumulative charges incurred				6
Other Programs
Restructuring Cost and Reserve [Line Items]
Restructuring costs					28
Restructuring Reserve Roll Forward
Beginning Balance				0	8
Restructuring Costs					28
Payments					(18)
Accelerated depreciation and other non-cash items					(18)
Ending Balance					0	8
Cumulative charges incurred					105
Acquisition-Related Costs, Transaction
Restructuring Cost and Reserve [Line Items]
Acquisition related costs				49	0	7
Restructuring costs				$ (49)	$ 0	$ 0
Restructuring Reserve Roll Forward
Restructuring Charges, Statement of Income or Comprehensive Income [Extensible Enumeration]				Other expense, net	Other expense, net	Other expense, net
Acquisition-Related Costs, Integration
Restructuring Cost and Reserve [Line Items]
Acquisition related costs				$ 83	$ 0	$ 0
Restructuring costs				$ (83)	$ 0	$ 0
Restructuring Reserve Roll Forward
Restructuring Charges, Statement of Income or Comprehensive Income [Extensible Enumeration]				Other expense, net	Other expense, net	Other expense, net
Accelerated Vesting Of Equity Awards | Acquisition-Related Restructuring
Restructuring Cost and Reserve [Line Items]
Restructuring costs				$ 28
Restructuring Reserve Roll Forward
Restructuring Costs				28
Severance
Restructuring Cost and Reserve [Line Items]
Restructuring costs				(63)	$ (34)	$ (1)
Restructuring Reserve Roll Forward
Ending Balance				$ 25
Restructuring Charges, Statement of Income or Comprehensive Income [Extensible Enumeration]				Other expense, net	Other expense, net	Other expense, net
Severance | Acquisition-Related Restructuring
Restructuring Cost and Reserve [Line Items]
Restructuring costs				$ 27
Restructuring Reserve Roll Forward
Restructuring Costs				27
Severance | Global Composites Restructuring
Restructuring Cost and Reserve [Line Items]
Restructuring costs				7
Restructuring Reserve Roll Forward
Restructuring Costs				7
Severance | Building Materials Business Exit
Restructuring Cost and Reserve [Line Items]
Restructuring costs				6
Restructuring Reserve Roll Forward
Restructuring Costs				6
Employee Severance And Other Exit Costs | Global Composites Restructuring | Minimum
Restructuring Cost and Reserve [Line Items]
Expected cost				20
Employee Severance And Other Exit Costs | Global Composites Restructuring | Maximum
Restructuring Cost and Reserve [Line Items]
Expected cost				30
Employee Severance And Other Exit Costs | Protective Packaging Exit
Restructuring Cost and Reserve [Line Items]
Expected cost				15
Employee Severance And Other Exit Costs | Wabash Facility Closure
Restructuring Cost and Reserve [Line Items]
Expected cost							$ 30
Employee Severance And Other Exit Costs | Building Materials Business Exit
Restructuring Cost and Reserve [Line Items]
Expected cost				15
Employee Severance And Other Exit Costs | Roofing Restructuring Actions [Member]
Restructuring Cost and Reserve [Line Items]
Restructuring costs						$ 3
Restructuring Reserve Roll Forward
Restructuring Costs						3
Accelerated depreciation
Restructuring Cost and Reserve [Line Items]
Restructuring costs				$ (13)	$ (76)	$ (26)
Restructuring Reserve Roll Forward
Restructuring Charges, Statement of Income or Comprehensive Income [Extensible Enumeration]				COST OF SALES	COST OF SALES	COST OF SALES
Accelerated depreciation | Global Composites Restructuring
Restructuring Cost and Reserve [Line Items]
Restructuring costs				$ 10
Restructuring Reserve Roll Forward
Restructuring Costs				10
Accelerated depreciation | Global Composites Restructuring | Minimum
Restructuring Cost and Reserve [Line Items]
Expected cost				15
Accelerated depreciation | Global Composites Restructuring | Maximum
Restructuring Cost and Reserve [Line Items]
Expected cost				20
Accelerated depreciation | Building Materials Asia Pacific Optimization [Member]
Restructuring Cost and Reserve [Line Items]
Expected cost				20
Accelerated depreciation | Protective Packaging Exit | Minimum
Restructuring Cost and Reserve [Line Items]
Expected cost				70
Accelerated depreciation | Protective Packaging Exit | Maximum
Restructuring Cost and Reserve [Line Items]
Expected cost				75
Accelerated depreciation | Composites Strategic Realignment Actions [Member]
Restructuring Cost and Reserve [Line Items]
Restructuring costs					$ 2
Restructuring Reserve Roll Forward
Restructuring Costs					2
Additional Exit Costs | Cost of sales
Restructuring Cost and Reserve [Line Items]
Restructuring costs				$ (8)	$ (26)	$ (16)
Restructuring Reserve Roll Forward
Restructuring Charges, Statement of Income or Comprehensive Income [Extensible Enumeration]				COST OF SALES	COST OF SALES	COST OF SALES
Additional Exit Costs | Marketing and administrative expenses
Restructuring Cost and Reserve [Line Items]
Restructuring costs				$ (2)	$ (2)	$ 0
Restructuring Reserve Roll Forward
Restructuring Charges, Statement of Income or Comprehensive Income [Extensible Enumeration]				Marketing and administrative expenses	Marketing and administrative expenses	Marketing and administrative expenses
Additional Exit Costs | Other expense, net
Restructuring Cost and Reserve [Line Items]
Restructuring costs				$ 0	$ (6)	$ (41)
Restructuring Reserve Roll Forward
Restructuring Charges, Statement of Income or Comprehensive Income [Extensible Enumeration]				Other expense, net	Other expense, net	Other expense, net
Additional Exit Costs | Non-operating (income) expense, net
Restructuring Cost and Reserve [Line Items]
Restructuring costs				$ (91)	$ 0	$ 0
Restructuring Reserve Roll Forward
Restructuring Charges, Statement of Income or Comprehensive Income [Extensible Enumeration]				Loss on sale of business	Loss on sale of business	Loss on sale of business
Acquisition and divestiture-related costs
Restructuring Cost and Reserve [Line Items]
Restructuring costs				$ 0	$ 0	$ (7)
Restructuring Reserve Roll Forward
Restructuring Charges, Statement of Income or Comprehensive Income [Extensible Enumeration]				Marketing and administrative expenses	Marketing and administrative expenses	Marketing and administrative expenses
Accelerated amortization
Restructuring Cost and Reserve [Line Items]
Restructuring costs				$ 0	$ (25)	$ 0
Restructuring Reserve Roll Forward
Restructuring Charges, Statement of Income or Comprehensive Income [Extensible Enumeration]				Other expense, net	Other expense, net	Other expense, net
Acquisition and divestiture-related gains
Restructuring Cost and Reserve [Line Items]
Restructuring costs				$ 0	$ 0	$ 130
Restructuring Reserve Roll Forward
Restructuring Charges, Statement of Income or Comprehensive Income [Extensible Enumeration]				Gain on equity method investment	Gain on equity method investment	Gain on equity method investment
Gain on sale of Santa Clara, California site
Restructuring Cost and Reserve [Line Items]
Restructuring costs				$ 0	$ 189	$ 0
Restructuring Reserve Roll Forward
Restructuring Charges, Statement of Income or Comprehensive Income [Extensible Enumeration]				Gain (Loss) On Sale Of Facility	Gain (Loss) On Sale Of Facility	Gain (Loss) On Sale Of Facility
Other Exit Costs | Roofing Restructuring Actions [Member]
Restructuring Cost and Reserve [Line Items]
Restructuring costs					$ 2
Restructuring Reserve Roll Forward
Restructuring Costs					$ 2
Masonite International Corporation ("Masonite")
Restructuring Cost and Reserve [Line Items]
Acquisition related costs				$ 49
Masonite International Corporation ("Masonite") | Acquisition-Related Costs, Transaction
Restructuring Cost and Reserve [Line Items]
Acquisition related costs				49
Masonite International Corporation ("Masonite") | Acquisition-Related Costs, Integration
Restructuring Cost and Reserve [Line Items]
Acquisition related costs				$ 83

DEBT - SCHEDULE OF DEBT (Detail

DEBT - SCHEDULE OF DEBT (Details) - USD ($) $ in Millions	Dec. 31, 2024	May 31, 2024	Dec. 31, 2023
Debt Instrument [Line Items]
Long-term debt	$ 5,154		$ 3,046
Other	0		1
Less – current portion	38		32
Long-term debt, net of current portion	$ 5,116		$ 2,615
Notes payable, fair value	100%		100%
Less – current portion of senior notes	$ 0		$ 399
Senior Notes, Fair Value Disclosure, Par Value	0%		99%
Less – current portion of senior notes	$ 0		$ 399
Senior Notes, Fair Value Disclosure, Par Value	0%		99%
4.200% senior notes, net of discount and financing fees, due 2024
Debt Instrument [Line Items]
Long-term debt	$ 0		$ 399
Notes payable, fair value	0%		99%
Fixed interest, percentage rate	4.20%
3.400% senior notes, net of discount and financing fees, due 2026
Debt Instrument [Line Items]
Long-term debt	$ 399		$ 398
Notes payable, fair value	98%		96%
Fixed interest, percentage rate	3.40%
3.950% senior notes, net of discount and financing fees, due 2029
Debt Instrument [Line Items]
Long-term debt	$ 447		$ 447
Notes payable, fair value	95%		95%
Fixed interest, percentage rate	3.95%
7.000% senior notes, net of discount and financing fees, due 2036
Debt Instrument [Line Items]
Long-term debt	$ 369		$ 369
Notes payable, fair value	112%		116%
Fixed interest, percentage rate	7%
4.300% senior notes, net of discount and financing fees, due 2047
Debt Instrument [Line Items]
Long-term debt	$ 589		$ 589
Notes payable, fair value	80%		88%
Fixed interest, percentage rate	4.30%
4.400% senior notes, net of discount and financing fees, due 2048
Debt Instrument [Line Items]
Long-term debt	$ 391		$ 391
Notes payable, fair value	80%		87%
Fixed interest, percentage rate	4.40%
Various finance leases, due through 2036
Debt Instrument [Line Items]
Long-term debt	$ 322		$ 154
Notes payable, fair value	100%		100%
Senior Notes Due 2027
Debt Instrument [Line Items]
Long-term debt	$ 497
Notes payable, fair value	102%
Fixed interest, percentage rate	5.50%	5.50%
Senior Notes Due 2028 ("Masonite 2028 Notes")
Debt Instrument [Line Items]
Long-term debt	$ 29
Notes payable, fair value	99%
Fixed interest, percentage rate	5.375%
Senior Notes 1 At 3.500%, Due 2030
Debt Instrument [Line Items]
Long-term debt	$ 2
Notes payable, fair value	89%
Fixed interest, percentage rate	3.50%
Senior Notes 2 At 3.500%, Due 2030
Debt Instrument [Line Items]
Long-term debt	$ 338
Notes payable, fair value	93%
Fixed interest, percentage rate	3.50%
Senior Notes At 3.875%, Due 2030
Debt Instrument [Line Items]
Long-term debt	$ 298		$ 298
Notes payable, fair value	94%		94%
Fixed interest, percentage rate	3.875%
Senior Notes Due 2034
Debt Instrument [Line Items]
Long-term debt	$ 790
Notes payable, fair value	102%
Fixed interest, percentage rate	5.70%	5.70%
Senior Notes Due 2054
Debt Instrument [Line Items]
Long-term debt	$ 683
Notes payable, fair value	99%
Fixed interest, percentage rate	5.95%	5.95%

DEBT (Details)

DEBT (Details) - USD ($) $ in Millions								1 Months Ended	3 Months Ended
	May 16, 2024	May 15, 2024	Mar. 01, 2024	Aug. 12, 2019	Jun. 26, 2017	Aug. 08, 2016	Nov. 12, 2014	May 31, 2024	Dec. 31, 2024	Mar. 31, 2018	May 22, 2024	May 13, 2024	May 01, 2024	Apr. 15, 2024	Feb. 29, 2024	Dec. 31, 2023	May 12, 2020	Jan. 25, 2018	Oct. 31, 2006
Long-Term Debt [Line Items]
Other									$ 0							$ 1
Short-term Debt [Abstract]
Short-term debt									$ 1							$ 1
Short term debt, weighted average interest rate									3.80%							5.10%
Long-term debt									$ 5,154							$ 3,046
Notes payable, fair value									100%							100%
Notes Payable, Fair Value Disclosure, Par Value									(100.00%)							(100.00%)
Masonite International Corporation ("Masonite")
Long-Term Debt [Line Items]
Repayments		$ 216
4.200% senior notes, net of discount and financing fees, due 2024
Long-Term Debt [Line Items]
Fixed interest, percentage rate									4.20%
Face amount							$ 400
Repayments									$ 400
Short-term Debt [Abstract]
Long-term debt									$ 0							$ 399
Notes payable, fair value									0%							99%
Notes Payable, Fair Value Disclosure, Par Value									0%							(99.00%)
3.875% senior notes, net of discount and financing fees, due 2030
Long-Term Debt [Line Items]
Face amount																	$ 300
3.950% senior notes, net of discount and financing fees, due 2029
Long-Term Debt [Line Items]
Fixed interest, percentage rate									3.95%
Face amount				$ 450
Short-term Debt [Abstract]
Long-term debt									$ 447							$ 447
Notes payable, fair value									95%							95%
Notes Payable, Fair Value Disclosure, Par Value									(95.00%)							(95.00%)
7.000% senior notes, net of discount and financing fees, due 2036
Long-Term Debt [Line Items]
Fixed interest, percentage rate									7%
Face amount																			$ 550
Repayments				34	$ 140
Short-term Debt [Abstract]
Long-term debt									$ 369							$ 369
Notes payable, fair value									112%							116%
Notes Payable, Fair Value Disclosure, Par Value									(112.00%)							(116.00%)
4.400% senior notes, net of discount and financing fees, due 2048
Long-Term Debt [Line Items]
Fixed interest, percentage rate									4.40%
Face amount																		$ 400
Short-term Debt [Abstract]
Long-term debt									$ 391							$ 391
Notes payable, fair value									80%							87%
Notes Payable, Fair Value Disclosure, Par Value									(80.00%)							(87.00%)
4.300% senior notes, net of discount and financing fees, due 2047
Long-Term Debt [Line Items]
Fixed interest, percentage rate									4.30%
Face amount					600
Short-term Debt [Abstract]
Long-term debt									$ 589							$ 589
Notes payable, fair value									80%							88%
Notes Payable, Fair Value Disclosure, Par Value									(80.00%)							(88.00%)
3.400% senior notes, net of discount and financing fees, due 2026
Long-Term Debt [Line Items]
Fixed interest, percentage rate									3.40%
Face amount						$ 400
Short-term Debt [Abstract]
Long-term debt									$ 399							$ 398
Notes payable, fair value									98%							96%
Notes Payable, Fair Value Disclosure, Par Value									(98.00%)							(96.00%)
Senior Notes Due 2016
Long-Term Debt [Line Items]
Repayments						$ 158	242
9.00% senior notes, net of discount and financing fees, due 2019
Long-Term Debt [Line Items]
Repayments					$ 144		$ 105
Senior Notes Due 2022 [Member]
Long-Term Debt [Line Items]
Repayments				$ 416
Senior Revolving Credit Facility B
Long-Term Debt [Line Items]
Proceeds from issuance of debt										$ 600
Borrowing capacity under credit facility			$ 1,000						$ 1,000						$ 800
Short-term Debt [Abstract]
Outstanding borrowings									0
Letter of Credit Under Receivables Purchase Agreement
Long-Term Debt [Line Items]
Face amount			300												$ 280
Borrowing capacity under credit facility									300
Short-term Debt [Abstract]
Proceeds from Lines of Credit		$ 295
Outstanding borrowings									$ 0
Senior Notes Due 2027
Long-Term Debt [Line Items]
Fixed interest, percentage rate								5.50%	5.50%
Face amount								$ 500
Short-term Debt [Abstract]
Long-term debt									$ 497
Notes payable, fair value									102%
Notes Payable, Fair Value Disclosure, Par Value									(102.00%)
Debt Issuance Costs, Gross								$ 4
Senior Notes Due 2034
Long-Term Debt [Line Items]
Fixed interest, percentage rate								5.70%	5.70%
Face amount								$ 800
Short-term Debt [Abstract]
Long-term debt									$ 790
Notes payable, fair value									102%
Notes Payable, Fair Value Disclosure, Par Value									(102.00%)
Debt Issuance Costs, Gross								$ 11
Senior Notes Due 2054
Long-Term Debt [Line Items]
Fixed interest, percentage rate								5.95%	5.95%
Face amount								$ 700
Short-term Debt [Abstract]
Long-term debt									$ 683
Notes payable, fair value									99%
Notes Payable, Fair Value Disclosure, Par Value									(99.00%)
Debt Issuance Costs, Gross								17
Senior Notes Due 2030 ("Masonite 2030 Notes") | Masonite International Corporation ("Masonite")
Long-Term Debt [Line Items]
Fixed interest, percentage rate													3.50%
Short-term Debt [Abstract]
Long-term debt													$ 2
Business Acquisition, Percentage Of Long-Term Debt Tendered											99.51%
Senior Notes Due 2030 ("Owens Corning 2030 Notes") | Masonite International Corporation ("Masonite")
Long-Term Debt [Line Items]
Fixed interest, percentage rate													3.50%
Face amount											$ 373
Senior Notes Due 2028 ("Masonite 2028 Notes")
Long-Term Debt [Line Items]
Fixed interest, percentage rate									5.375%
Short-term Debt [Abstract]
Long-term debt									$ 29
Notes payable, fair value									99%
Notes Payable, Fair Value Disclosure, Par Value									(99.00%)
Senior Notes Due 2028 ("Masonite 2028 Notes") | Masonite International Corporation ("Masonite")
Long-Term Debt [Line Items]
Fixed interest, percentage rate														5.375%
Face amount														$ 501
Repayments	$ 480
Short-term Debt [Abstract]
Long-term debt														$ 29
Business Acquisition, Percentage Of Long-Term Debt Tendered												94.25%
Interest Expense, Long-Term Debt	7
Payment Of Premium On Long-Term Debt	$ 1
364-Day Credit Facility
Long-Term Debt [Line Items]
Borrowing capacity under credit facility			$ 3,000
Short-term Debt [Abstract]
Term (in years)			364 days
364-Day Credit Facility | Masonite International Corporation ("Masonite")
Short-term Debt [Abstract]
Proceeds from Lines of Credit								2,800
Financing Costs, Debt								$ 16

DEBT - CREDIT FACILITY UTILIZAT

DEBT - CREDIT FACILITY UTILIZATION (Details) - USD ($) $ in Millions	Dec. 31, 2024	Mar. 01, 2024	Feb. 29, 2024
Senior Revolving Credit Facility B
Debt Instrument [Line Items]
Facility size or borrowing limit	$ 1,000	$ 1,000	$ 800
Outstanding borrowings	0
Outstanding letters of credit	4
Availability on facility	996
Letter of Credit Under Receivables Purchase Agreement
Debt Instrument [Line Items]
Facility size or borrowing limit	300
Outstanding borrowings	0
Outstanding letters of credit	1
Availability on facility	299
Debt Instrument, Collateral Amount	$ 0

DEBT - SCHEDULE OF DEBT MATURIT

DEBT - SCHEDULE OF DEBT MATURITIES (Details) $ in Millions	Dec. 31, 2024 USD ($)
Maturities of Long-term Debt [Abstract]
2025	$ 38
2026	433
2027	526
2028	52
2029	473
2030 and beyond	3,730
Total	$ 5,252

PENSION PLANS (Details)

PENSION PLANS (Details) $ in Millions	3 Months Ended	12 Months Ended
	Dec. 31, 2023 USD ($) agreement	Dec. 31, 2024 USD ($) plan	Dec. 31, 2023 USD ($)	Dec. 31, 2022 USD ($)
Defined Benefit Plan Disclosure [Line Items]
Number of agreements | agreement	2
Payment for settlement, plan assets	$ 268
Pre-tax settlement charge	$ 145
Defined Benefit Plan, Net Periodic Benefit Cost (Credit) Excluding Service Cost, Statement of Income or Comprehensive Income [Extensible Enumeration]	Non-operating (income) expense, net
Defined Benefit Plan, Net Periodic Benefit Cost (Credit) [Abstract]
Settlement/curtailment		$ 0	$ 145	$ 0
Defined Benefit Plans, Accumulated Other Comprehensive Income (Loss), After Tax [Abstract]
Defined Benefit Plan, Target Plan Asset Allocations, Period		30 years
Defined Benefit Plan, Target Plan Asset Allocations Range Amount		25%
Estimated Benefit Payments
2025		$ 11
2026		11
2027		11
2028		10
2029		10
2030-2034		$ 44
Defined Contribution Plan [Abstract]
Defined contribution plans, number of plans | plan		2
Cost Recognized Related to Defined Benefit Plans		$ 73	$ 65	$ 57
Payment for settlement, benefit obligation	$ 291
Defined Benefit Plan Net Periodic Benefit Cost Credit Settlement And Curtailment Gain Loss Statement OfIncome Or Comprehensive Income Extensible List Not Disclosed Flag		Settlement/curtailment	Settlement/curtailment	Settlement/curtailment
Pension Plans, Defined Benefit
Defined Benefit Plan Disclosure [Line Items]
Settlements/curtailments		$ (4)	$ (289)
Defined Benefit Plan, Change in Benefit Obligation [Roll Forward]
Benefit obligation at beginning of period		670	964
Service cost		6	6	$ 9
Interest cost		32	45	34
Actuarial gain		34	12
Currency gain		(10)	11
Benefits paid		(40)	(56)
Other		1	1
Benefit obligation at end of period	670	644	670	964
Defined Benefit Plan, Change in Fair Value of Plan Assets [Roll Forward]
Fair Value of Assets at Beginning of Period		622	904
Defined Benefit Plan, Plan Assets, Increase (Decrease) for Actual Return (Loss)		18	36
Defined Benefit Plan, Plan Assets, Foreign Currency Translation Gain (Loss)		(9)	9
Defined Benefit Plan, Plan Assets, Contributions by Employer		7	18
Defined Benefit Plan, Plan Assets, Benefits Paid		(40)	(56)
Defined Benefit Plan, Plan Assets Level 3 Reconciliation, Increase (Decrease) for Purchase, Sale, and Settlement		(4)	(289)
Fair Value of Assets at End of Period	622	617	622	904
Funded status	(48)	(27)	(48)
Defined Benefit Plan, Amounts for Asset (Liability) Recognized in Statement of Financial Position [Abstract]
Prepaid pension cost	23	24	23
Accrued pension cost – current	(2)	(2)	(2)
Accrued pension cost – non-current	(69)	(49)	(69)
Total amount recorded	(48)	(27)	(48)
Defined Benefit Plan, Amounts Recognized in Other Comprehensive Income (Loss), Net Gain (Loss), before Tax [Abstract]
Net actuarial loss	(265)	(243)	(265)
Net prior service cost	(5)	(5)	(5)
Total amount recorded	(270)	(248)	(270)
Plans with PBO in excess of fair value of plan assets:
Projected benefit obligation	587	545	587
Fair value of plan assets	515	494	515
Plans with ABO in excess of fair value of plan assets:
Accumulated benefit obligation	569	527	569
Fair value of plan assets	505	484	505
Defined Benefit Plan, Net Periodic Benefit Cost (Credit) [Abstract]
Service cost		6	6	9
Expected return on plan assets		(38)	(52)	(52)
Amortization of actuarial loss		6	8	13
Settlement/curtailment		0	145	(1)
Other		0	1	0
Net periodic postretirement benefit income		6	153	3
Defined Benefit Plan, Information about Plan Assets [Abstract]
Assets	622	617	622	904
Estimated Benefit Payments
2025		48
2026		51
2027		45
2028		47
2029		48
2030-2034		249
Defined Contribution Plan [Abstract]
Acquisition		22	0
Other		1	0
Defined Benefit Plan, Change in Benefit Obligation, Acquisition		23	0
United States
Defined Benefit Plan, Change in Fair Value of Plan Assets [Roll Forward]
Fair Value of Assets at Beginning of Period		341
Fair Value of Assets at End of Period	$ 341	$ 337	$ 341
Defined Benefit Plan, Weighted Average Assumptions Used in Calculating Benefit Obligation [Abstract]
Discount rate	5%	5.65%	5%
Cash balance interest crediting rate	4.63%	3.90%	4.63%
Defined Benefit Plan, Information about Plan Assets [Abstract]
Assets	$ 341	$ 337	$ 341
United States | Fair Value, Inputs, Level 1
Defined Benefit Plan, Change in Fair Value of Plan Assets [Roll Forward]
Fair Value of Assets at Beginning of Period		12
Fair Value of Assets at End of Period	12	25	12
Defined Benefit Plan, Information about Plan Assets [Abstract]
Assets	12	25	12
United States | Fair Value, Inputs, Level 1 | Equities, Domestic
Defined Benefit Plan, Change in Fair Value of Plan Assets [Roll Forward]
Fair Value of Assets at Beginning of Period		0
Fair Value of Assets at End of Period	0	0	0
Defined Benefit Plan, Information about Plan Assets [Abstract]
Assets	0	0	0
United States | Fair Value, Inputs, Level 1 | Corporate bonds
Defined Benefit Plan, Change in Fair Value of Plan Assets [Roll Forward]
Fair Value of Assets at Beginning of Period		12
Fair Value of Assets at End of Period	12	25	12
Defined Benefit Plan, Information about Plan Assets [Abstract]
Assets	12	25	12
United States | Fair Value, Inputs, Level 1 | Government Debt
Defined Benefit Plan, Change in Fair Value of Plan Assets [Roll Forward]
Fair Value of Assets at Beginning of Period		0
Fair Value of Assets at End of Period	0	0	0
Defined Benefit Plan, Information about Plan Assets [Abstract]
Assets	0	0	0
United States | Fair Value, Inputs, Level 1 | Equities, International
Defined Benefit Plan, Change in Fair Value of Plan Assets [Roll Forward]
Fair Value of Assets at Beginning of Period		0
Fair Value of Assets at End of Period	0	0	0
Defined Benefit Plan, Information about Plan Assets [Abstract]
Assets	0	0	0
United States | Fair Value, Inputs, Level 2
Defined Benefit Plan, Change in Fair Value of Plan Assets [Roll Forward]
Fair Value of Assets at Beginning of Period		102
Fair Value of Assets at End of Period	102	147	102
Defined Benefit Plan, Information about Plan Assets [Abstract]
Assets	102	147	102
United States | Fair Value, Inputs, Level 2 | Equities, Domestic
Defined Benefit Plan, Change in Fair Value of Plan Assets [Roll Forward]
Fair Value of Assets at Beginning of Period		0
Fair Value of Assets at End of Period	0	0	0
Defined Benefit Plan, Information about Plan Assets [Abstract]
Assets	0	0	0
United States | Fair Value, Inputs, Level 2 | Corporate bonds
Defined Benefit Plan, Change in Fair Value of Plan Assets [Roll Forward]
Fair Value of Assets at Beginning of Period		82
Fair Value of Assets at End of Period	82	103	82
Defined Benefit Plan, Information about Plan Assets [Abstract]
Assets	82	103	82
United States | Fair Value, Inputs, Level 2 | Government Debt
Defined Benefit Plan, Change in Fair Value of Plan Assets [Roll Forward]
Fair Value of Assets at Beginning of Period		20
Fair Value of Assets at End of Period	20	44	20
Defined Benefit Plan, Information about Plan Assets [Abstract]
Assets	20	44	20
United States | Fair Value, Inputs, Level 2 | Equities, International
Defined Benefit Plan, Change in Fair Value of Plan Assets [Roll Forward]
Fair Value of Assets at Beginning of Period		0
Fair Value of Assets at End of Period	0	0	0
Defined Benefit Plan, Information about Plan Assets [Abstract]
Assets	0	0	0
United States | Fair Value, Inputs, Level 3
Defined Benefit Plan, Change in Fair Value of Plan Assets [Roll Forward]
Fair Value of Assets at Beginning of Period		0
Fair Value of Assets at End of Period	0	0	0
Defined Benefit Plan, Information about Plan Assets [Abstract]
Assets	0	0	0
United States | Fair Value, Inputs, Level 3 | Equities, Domestic
Defined Benefit Plan, Change in Fair Value of Plan Assets [Roll Forward]
Fair Value of Assets at Beginning of Period		0
Fair Value of Assets at End of Period	0	0	0
Defined Benefit Plan, Information about Plan Assets [Abstract]
Assets	0	0	0
United States | Fair Value, Inputs, Level 3 | Corporate bonds
Defined Benefit Plan, Change in Fair Value of Plan Assets [Roll Forward]
Fair Value of Assets at Beginning of Period		0
Fair Value of Assets at End of Period	0	0	0
Defined Benefit Plan, Information about Plan Assets [Abstract]
Assets	0	0	0
United States | Fair Value, Inputs, Level 3 | Government Debt
Defined Benefit Plan, Change in Fair Value of Plan Assets [Roll Forward]
Fair Value of Assets at Beginning of Period		0
Fair Value of Assets at End of Period	0	0	0
Defined Benefit Plan, Information about Plan Assets [Abstract]
Assets	0	0	0
United States | Fair Value, Inputs, Level 3 | Equities, International
Defined Benefit Plan, Change in Fair Value of Plan Assets [Roll Forward]
Fair Value of Assets at Beginning of Period		0
Fair Value of Assets at End of Period	0	0	0
Defined Benefit Plan, Information about Plan Assets [Abstract]
Assets	0	0	0
United States | NAV
Defined Benefit Plan, Change in Fair Value of Plan Assets [Roll Forward]
Fair Value of Assets at Beginning of Period		227
Fair Value of Assets at End of Period	227	165	227
Defined Benefit Plan, Information about Plan Assets [Abstract]
Assets	227	165	227
United States | NAV | Equities [Member]
Defined Benefit Plan, Change in Fair Value of Plan Assets [Roll Forward]
Fair Value of Assets at Beginning of Period		69
Fair Value of Assets at End of Period	69	56	69
Defined Benefit Plan, Information about Plan Assets [Abstract]
Assets	69	56	69
United States | NAV | Real Assets [Member]
Defined Benefit Plan, Change in Fair Value of Plan Assets [Roll Forward]
Fair Value of Assets at Beginning of Period		11
Fair Value of Assets at End of Period	11	51	11
Defined Benefit Plan, Information about Plan Assets [Abstract]
Assets	11	51	11
United States | NAV | Fixed Income and Cash Equivalents [Member]
Defined Benefit Plan, Change in Fair Value of Plan Assets [Roll Forward]
Fair Value of Assets at Beginning of Period		110
Fair Value of Assets at End of Period	110	47	110
Defined Benefit Plan, Information about Plan Assets [Abstract]
Assets	110	47	110
United States | NAV | Absolute Return Strategies [Member]
Defined Benefit Plan, Change in Fair Value of Plan Assets [Roll Forward]
Fair Value of Assets at Beginning of Period		37
Fair Value of Assets at End of Period	37	11	37
Defined Benefit Plan, Information about Plan Assets [Abstract]
Assets	37	11	37
United States | Fair Value, Inputs, Level 1, Level 2, and Level 3
Defined Benefit Plan, Change in Fair Value of Plan Assets [Roll Forward]
Fair Value of Assets at Beginning of Period		114
Fair Value of Assets at End of Period	114	172	114
Defined Benefit Plan, Information about Plan Assets [Abstract]
Assets	114	172	114
United States | Fair Value, Inputs, Level 1, Level 2, and Level 3 | Equities, Domestic
Defined Benefit Plan, Change in Fair Value of Plan Assets [Roll Forward]
Fair Value of Assets at Beginning of Period		0
Fair Value of Assets at End of Period	0	0	0
Defined Benefit Plan, Information about Plan Assets [Abstract]
Assets	0	0	0
United States | Fair Value, Inputs, Level 1, Level 2, and Level 3 | Corporate bonds
Defined Benefit Plan, Change in Fair Value of Plan Assets [Roll Forward]
Fair Value of Assets at Beginning of Period		94
Fair Value of Assets at End of Period	94	128	94
Defined Benefit Plan, Information about Plan Assets [Abstract]
Assets	94	128	94
United States | Fair Value, Inputs, Level 1, Level 2, and Level 3 | Government Debt
Defined Benefit Plan, Change in Fair Value of Plan Assets [Roll Forward]
Fair Value of Assets at Beginning of Period		20
Fair Value of Assets at End of Period	20	44	20
Defined Benefit Plan, Information about Plan Assets [Abstract]
Assets	20	44	20
United States | Fair Value, Inputs, Level 1, Level 2, and Level 3 | Equities, International
Defined Benefit Plan, Change in Fair Value of Plan Assets [Roll Forward]
Fair Value of Assets at Beginning of Period		0
Fair Value of Assets at End of Period	0	0	0
Defined Benefit Plan, Information about Plan Assets [Abstract]
Assets	0	0	0
United States | Pension Plans, Defined Benefit
Defined Benefit Plan Disclosure [Line Items]
Settlements/curtailments		(1)	(247)
Defined Benefit Plan, Change in Benefit Obligation [Roll Forward]
Benefit obligation at beginning of period		366	638
Service cost		3	3	5
Interest cost		18	29	23
Actuarial gain		19	21
Currency gain		0	0
Benefits paid		(23)	(36)
Other		0	0
Benefit obligation at end of period	366	344	366	638
Defined Benefit Plan, Change in Fair Value of Plan Assets [Roll Forward]
Fair Value of Assets at Beginning of Period		341	602
Defined Benefit Plan, Plan Assets, Increase (Decrease) for Actual Return (Loss)		19	22
Defined Benefit Plan, Plan Assets, Foreign Currency Translation Gain (Loss)		0	0
Defined Benefit Plan, Plan Assets, Contributions by Employer		1	0
Defined Benefit Plan, Plan Assets, Benefits Paid		(23)	(36)
Defined Benefit Plan, Plan Assets Level 3 Reconciliation, Increase (Decrease) for Purchase, Sale, and Settlement		(1)	(247)
Fair Value of Assets at End of Period	341	337	341	602
Funded status	(25)	(7)	(25)
Defined Benefit Plan, Amounts for Asset (Liability) Recognized in Statement of Financial Position [Abstract]
Prepaid pension cost	0	0	0
Accrued pension cost – current	0	0	0
Accrued pension cost – non-current	(25)	(7)	(25)
Total amount recorded	(25)	(7)	(25)
Defined Benefit Plan, Amounts Recognized in Other Comprehensive Income (Loss), Net Gain (Loss), before Tax [Abstract]
Net actuarial loss	(191)	(173)	(191)
Net prior service cost	0	0	0
Total amount recorded	(191)	(173)	(191)
Plans with PBO in excess of fair value of plan assets:
Projected benefit obligation	366	344	366
Fair value of plan assets	341	337	341
Plans with ABO in excess of fair value of plan assets:
Accumulated benefit obligation	366	344	366
Fair value of plan assets	341	337	341
Defined Benefit Plan, Net Periodic Benefit Cost (Credit) [Abstract]
Service cost		3	3	5
Expected return on plan assets		(23)	(37)	(36)
Amortization of actuarial loss		3	5	11
Settlement/curtailment		0	138	0
Other		(1)	0	0
Net periodic postretirement benefit income		$ 0	$ 138	$ 3
Defined Benefit Plan, Weighted Average Assumptions Used in Calculating Net Periodic Benefit Cost [Abstract]
Discount rate		5%	5.15%	2.85%
Expected return on plan assets		5.75%	5.75%	4.75%
Cash balance interest crediting rate		4.63%	3.76%	1.26%
Defined Benefit Plan, Information about Plan Assets [Abstract]
Assets	341	$ 337	$ 341	$ 602
Defined Benefit Plan, Plan Assets, Allocations [Abstract]
Percentage of Assets Invested in Equity		15%
Percentage of Assets Invested in Intermediate and Long-term Fixed income Securities		67%
Percentage of Assets Invested in Absolute Return Securities		18%
Defined Contribution Plan [Abstract]
Acquisition		$ 0	0
Other		0	0
Defined Benefit Plan, Change in Benefit Obligation, Acquisition		0	0
Foreign Plan
Defined Benefit Plan, Change in Fair Value of Plan Assets [Roll Forward]
Fair Value of Assets at Beginning of Period		281
Fair Value of Assets at End of Period	$ 281	$ 280	$ 281
Defined Benefit Plan, Weighted Average Assumptions Used in Calculating Benefit Obligation [Abstract]
Discount rate	4.62%	5.23%	4.62%
Rate of compensation increase	3.25%	3.35%	3.25%
Defined Benefit Plan, Information about Plan Assets [Abstract]
Assets	$ 281	$ 280	$ 281
Defined Contribution Plan [Abstract]
Expected contributions by employer		20
Foreign Plan | Fair Value, Inputs, Level 1
Defined Benefit Plan, Change in Fair Value of Plan Assets [Roll Forward]
Fair Value of Assets at Beginning of Period		0
Fair Value of Assets at End of Period	0	0	0
Defined Benefit Plan, Information about Plan Assets [Abstract]
Assets	0	0	0
Foreign Plan | Fair Value, Inputs, Level 1 | Defined Benefit Plan, Equity Securities [Member]
Defined Benefit Plan, Change in Fair Value of Plan Assets [Roll Forward]
Fair Value of Assets at Beginning of Period		0
Fair Value of Assets at End of Period	0	0	0
Defined Benefit Plan, Information about Plan Assets [Abstract]
Assets	0	0	0
Foreign Plan | Fair Value, Inputs, Level 1 | Defined Benefit Plan, Cash and Cash Equivalents [Member]
Defined Benefit Plan, Change in Fair Value of Plan Assets [Roll Forward]
Fair Value of Assets at Beginning of Period		0
Fair Value of Assets at End of Period	0	0	0
Defined Benefit Plan, Information about Plan Assets [Abstract]
Assets	0	0	0
Foreign Plan | Fair Value, Inputs, Level 1 | Corporate bonds
Defined Benefit Plan, Change in Fair Value of Plan Assets [Roll Forward]
Fair Value of Assets at End of Period		0
Defined Benefit Plan, Information about Plan Assets [Abstract]
Assets		0
Foreign Plan | Fair Value, Inputs, Level 2
Defined Benefit Plan, Change in Fair Value of Plan Assets [Roll Forward]
Fair Value of Assets at Beginning of Period		69
Fair Value of Assets at End of Period	69	63	69
Defined Benefit Plan, Information about Plan Assets [Abstract]
Assets	69	63	69
Foreign Plan | Fair Value, Inputs, Level 2 | Defined Benefit Plan, Equity Securities [Member]
Defined Benefit Plan, Change in Fair Value of Plan Assets [Roll Forward]
Fair Value of Assets at Beginning of Period		1
Fair Value of Assets at End of Period	1	1	1
Defined Benefit Plan, Information about Plan Assets [Abstract]
Assets	1	1	1
Foreign Plan | Fair Value, Inputs, Level 2 | Defined Benefit Plan, Cash and Cash Equivalents [Member]
Defined Benefit Plan, Change in Fair Value of Plan Assets [Roll Forward]
Fair Value of Assets at Beginning of Period		57
Fair Value of Assets at End of Period	57	52	57
Defined Benefit Plan, Information about Plan Assets [Abstract]
Assets	57	52	57
Foreign Plan | Fair Value, Inputs, Level 2 | Corporate bonds
Defined Benefit Plan, Change in Fair Value of Plan Assets [Roll Forward]
Fair Value of Assets at Beginning of Period		11
Fair Value of Assets at End of Period	11	10	11
Defined Benefit Plan, Information about Plan Assets [Abstract]
Assets	11	10	11
Foreign Plan | Fair Value, Inputs, Level 3
Defined Benefit Plan, Change in Fair Value of Plan Assets [Roll Forward]
Fair Value of Assets at Beginning of Period		0
Fair Value of Assets at End of Period	0	0	0
Defined Benefit Plan, Information about Plan Assets [Abstract]
Assets	0	0	0
Foreign Plan | Fair Value, Inputs, Level 3 | Defined Benefit Plan, Equity Securities [Member]
Defined Benefit Plan, Change in Fair Value of Plan Assets [Roll Forward]
Fair Value of Assets at Beginning of Period		0
Fair Value of Assets at End of Period	0	0	0
Defined Benefit Plan, Information about Plan Assets [Abstract]
Assets	0	0	0
Foreign Plan | Fair Value, Inputs, Level 3 | Defined Benefit Plan, Cash and Cash Equivalents [Member]
Defined Benefit Plan, Change in Fair Value of Plan Assets [Roll Forward]
Fair Value of Assets at Beginning of Period		0
Fair Value of Assets at End of Period	0	0	0
Defined Benefit Plan, Information about Plan Assets [Abstract]
Assets	0	0	0
Foreign Plan | Fair Value, Inputs, Level 3 | Corporate bonds
Defined Benefit Plan, Change in Fair Value of Plan Assets [Roll Forward]
Fair Value of Assets at Beginning of Period		0
Fair Value of Assets at End of Period	0	0	0
Defined Benefit Plan, Information about Plan Assets [Abstract]
Assets	0	0	0
Foreign Plan | NAV
Defined Benefit Plan, Change in Fair Value of Plan Assets [Roll Forward]
Fair Value of Assets at Beginning of Period		212
Fair Value of Assets at End of Period	212	217	212
Defined Benefit Plan, Information about Plan Assets [Abstract]
Assets	212	217	212
Foreign Plan | NAV | Equities [Member]
Defined Benefit Plan, Change in Fair Value of Plan Assets [Roll Forward]
Fair Value of Assets at Beginning of Period		28
Fair Value of Assets at End of Period	28	41	28
Defined Benefit Plan, Information about Plan Assets [Abstract]
Assets	28	41	28
Foreign Plan | NAV | Fixed Income and Cash Equivalents [Member]
Defined Benefit Plan, Change in Fair Value of Plan Assets [Roll Forward]
Fair Value of Assets at Beginning of Period		122
Fair Value of Assets at End of Period	122	112	122
Defined Benefit Plan, Information about Plan Assets [Abstract]
Assets	122	112	122
Foreign Plan | NAV | Absolute Return Strategies [Member]
Defined Benefit Plan, Change in Fair Value of Plan Assets [Roll Forward]
Fair Value of Assets at Beginning of Period		62
Fair Value of Assets at End of Period	62	64	62
Defined Benefit Plan, Information about Plan Assets [Abstract]
Assets	62	64	62
Foreign Plan | Fair Value, Inputs, Level 1, Level 2, and Level 3
Defined Benefit Plan, Change in Fair Value of Plan Assets [Roll Forward]
Fair Value of Assets at Beginning of Period		69
Fair Value of Assets at End of Period	69	63	69
Defined Benefit Plan, Information about Plan Assets [Abstract]
Assets	69	63	69
Foreign Plan | Fair Value, Inputs, Level 1, Level 2, and Level 3 | Defined Benefit Plan, Equity Securities [Member]
Defined Benefit Plan, Change in Fair Value of Plan Assets [Roll Forward]
Fair Value of Assets at Beginning of Period		1
Fair Value of Assets at End of Period	1	1	1
Defined Benefit Plan, Information about Plan Assets [Abstract]
Assets	1	1	1
Foreign Plan | Fair Value, Inputs, Level 1, Level 2, and Level 3 | Defined Benefit Plan, Cash and Cash Equivalents [Member]
Defined Benefit Plan, Change in Fair Value of Plan Assets [Roll Forward]
Fair Value of Assets at Beginning of Period		57
Fair Value of Assets at End of Period	57	52	57
Defined Benefit Plan, Information about Plan Assets [Abstract]
Assets	57	52	57
Foreign Plan | Fair Value, Inputs, Level 1, Level 2, and Level 3 | Corporate bonds
Defined Benefit Plan, Change in Fair Value of Plan Assets [Roll Forward]
Fair Value of Assets at Beginning of Period		11
Fair Value of Assets at End of Period	11	10	11
Defined Benefit Plan, Information about Plan Assets [Abstract]
Assets	11	10	11
Foreign Plan | Pension Plans, Defined Benefit
Defined Benefit Plan Disclosure [Line Items]
Settlements/curtailments		(3)	(42)
Defined Benefit Plan, Change in Benefit Obligation [Roll Forward]
Benefit obligation at beginning of period		304	326
Service cost		3	3	4
Interest cost		14	16	11
Actuarial gain		15	(9)
Currency gain		(10)	11
Benefits paid		(17)	(20)
Other		1	1
Benefit obligation at end of period	304	300	304	326
Defined Benefit Plan, Change in Fair Value of Plan Assets [Roll Forward]
Fair Value of Assets at Beginning of Period		281	302
Defined Benefit Plan, Plan Assets, Increase (Decrease) for Actual Return (Loss)		(1)	14
Defined Benefit Plan, Plan Assets, Foreign Currency Translation Gain (Loss)		(9)	9
Defined Benefit Plan, Plan Assets, Contributions by Employer		6	18
Defined Benefit Plan, Plan Assets, Benefits Paid		(17)	(20)
Defined Benefit Plan, Plan Assets Level 3 Reconciliation, Increase (Decrease) for Purchase, Sale, and Settlement		(3)	(42)
Fair Value of Assets at End of Period	281	280	281	302
Funded status	(23)	(20)	(23)
Defined Benefit Plan, Amounts for Asset (Liability) Recognized in Statement of Financial Position [Abstract]
Prepaid pension cost	23	24	23
Accrued pension cost – current	(2)	(2)	(2)
Accrued pension cost – non-current	(44)	(42)	(44)
Total amount recorded	(23)	(20)	(23)
Defined Benefit Plan, Amounts Recognized in Other Comprehensive Income (Loss), Net Gain (Loss), before Tax [Abstract]
Net actuarial loss	(74)	(70)	(74)
Net prior service cost	(5)	(5)	(5)
Total amount recorded	(79)	(75)	(79)
Plans with PBO in excess of fair value of plan assets:
Projected benefit obligation	221	201	221
Fair value of plan assets	174	157	174
Plans with ABO in excess of fair value of plan assets:
Accumulated benefit obligation	203	183	203
Fair value of plan assets	164	147	164
Defined Benefit Plan, Net Periodic Benefit Cost (Credit) [Abstract]
Service cost		3	3	4
Expected return on plan assets		(15)	(15)	(16)
Amortization of actuarial loss		3	3	2
Settlement/curtailment		0	7	(1)
Other		1	1	0
Net periodic postretirement benefit income		$ 6	$ 15	$ 0
Defined Benefit Plan, Weighted Average Assumptions Used in Calculating Net Periodic Benefit Cost [Abstract]
Discount rate		4.62%	5.02%	2.35%
Expected return on plan assets		5.15%	5%	3.93%
Rate of compensation increase (a)		3.25%	3.31%	3.31%
Defined Benefit Plan, Information about Plan Assets [Abstract]
Assets	$ 281	$ 280	$ 281	$ 302
Defined Contribution Plan [Abstract]
Acquisition		22	0
Other		1	0
Defined Benefit Plan, Change in Benefit Obligation, Acquisition		$ 23	$ 0

POSTEMPLOYMENT AND POSTRETIRE_3

POSTEMPLOYMENT AND POSTRETIREMENT BENEFITS OTHER THAN PENSIONS (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2024	Dec. 31, 2023	Dec. 31, 2022
Estimated Benefit Payments
2025	$ 11
2026	11
2027	11
2028	10
2029	10
2030-2034	44
Postemployment Benefits [Abstract]
Postemployment Benefits Liability	5	$ 5
Postemployment Benefits, Period Expense	1	1	$ 1
Other Postretirement Benefit Plans, Defined Benefit
Defined Benefit Plan, Change in Benefit Obligation [Roll Forward]
Benefit obligation at beginning of period	119	125
Service cost	1	1
Interest cost	6	6
Actuarial gain	(6)	(2)
Currency gain	(1)	0
Benefits paid	(11)	(11)
Benefit obligation at end of period	108	119	125
Funded status	(108)	(119)
Defined Benefit Plan, Amounts for Asset (Liability) Recognized in Statement of Financial Position [Abstract]
Accrued benefit obligation – current	(11)	(12)
Accrued benefit obligation – non-current	(97)	(107)
Total amount recorded	(108)	(119)
Defined Benefit Plan, Amounts Recognized in Other Comprehensive Income (Loss), Net Gain (Loss), before Tax [Abstract]
Net actuarial loss	(55)	(58)
Defined Benefit Plan, Net Periodic Benefit Cost (Credit) [Abstract]
Service cost	1	1
Interest cost	$ 6	$ 6
United States
Defined Benefit Plan, Weighted Average Assumptions Used in Calculating Benefit Obligation [Abstract]
Discount rate	5.65%	5%
United States | Other Postretirement Benefit Plans, Defined Benefit
Defined Benefit Plan Disclosure [Line Items]
Defined Benefit Plan, Employee Eligible Age	10 years
Defined Benefit Plan, Qualifying Employee Age, Scenario 1	45 years
Defined Benefit Plan, Qualifying Employee Age, Scenario 2	48 years
Defined Benefit Plan, Qualifying Employee Age, Scenario 3	50 years
Defined Benefit Plan, Change in Benefit Obligation [Roll Forward]
Benefit obligation at beginning of period	$ 108	$ 115
Service cost	1	1	1
Interest cost	5	5	4
Actuarial gain	(6)	(2)
Currency gain	0	0
Benefits paid	(10)	(11)
Benefit obligation at end of period	98	108	115
Funded status	(98)	(108)
Defined Benefit Plan, Amounts for Asset (Liability) Recognized in Statement of Financial Position [Abstract]
Accrued benefit obligation – current	(10)	(11)
Accrued benefit obligation – non-current	(88)	(97)
Total amount recorded	(98)	(108)
Defined Benefit Plan, Amounts Recognized in Other Comprehensive Income (Loss), Net Gain (Loss), before Tax [Abstract]
Net actuarial loss	$ (53)	$ (54)
Defined Benefit Plan, Weighted Average Assumptions Used in Calculating Benefit Obligation [Abstract]
Discount rate	5.55%	4.90%
Defined Benefit Plan, Net Periodic Benefit Cost (Credit) [Abstract]
Service cost	$ 1	$ 1	1
Interest cost	5	5	4
Amortization of actuarial loss	(8)	(8)	(7)
Net periodic postretirement benefit income	$ (2)	$ (2)	$ (2)
Defined Benefit Plan, Weighted Average Assumptions Used in Calculating Net Periodic Benefit Cost [Abstract]
Discount rate	4.90%	5.10%	2.70%
Defined Benefit Plan, Assumed Health Care Cost Trend Rates [Abstract]
Initial rate at end of year	11.80%	11.27%	8.86%
Ultimate rate	4.50%	4.50%	4.50%
Year in which ultimate rate is reached	2034	2033	2031
Foreign Plan
Defined Benefit Plan, Weighted Average Assumptions Used in Calculating Benefit Obligation [Abstract]
Discount rate	5.23%	4.62%
Rate of compensation increase	3.35%	3.25%
Foreign Plan | Other Postretirement Benefit Plans, Defined Benefit
Defined Benefit Plan, Change in Benefit Obligation [Roll Forward]
Benefit obligation at beginning of period	$ 11	$ 10
Service cost	0	0
Interest cost	1	1
Actuarial gain	0	0
Currency gain	(1)	0
Benefits paid	(1)	0
Benefit obligation at end of period	10	11	$ 10
Funded status	(10)	(11)
Defined Benefit Plan, Amounts for Asset (Liability) Recognized in Statement of Financial Position [Abstract]
Accrued benefit obligation – current	(1)	(1)
Accrued benefit obligation – non-current	(9)	(10)
Total amount recorded	(10)	(11)
Defined Benefit Plan, Amounts Recognized in Other Comprehensive Income (Loss), Net Gain (Loss), before Tax [Abstract]
Net actuarial loss	$ (2)	$ (4)
Defined Benefit Plan, Weighted Average Assumptions Used in Calculating Benefit Obligation [Abstract]
Discount rate	5.49%	5.64%
Rate of compensation increase	3%	3%
Defined Benefit Plan, Net Periodic Benefit Cost (Credit) [Abstract]
Service cost	$ 0	$ 0
Interest cost	$ 1	$ 1
Defined Benefit Plan, Weighted Average Assumptions Used in Calculating Net Periodic Benefit Cost [Abstract]
Discount rate	5.64%	5.93%	3.63%
Defined Benefit Plan, Assumed Health Care Cost Trend Rates [Abstract]
Initial rate at end of year	5.46%	4.97%	4.65%
Ultimate rate	4.46%	4.31%	4.13%
Year in which ultimate rate is reached	2038	2037	2040

CONTINGENT LIABILITIES AND OT_2

CONTINGENT LIABILITIES AND OTHER MATTERS (Details) $ in Millions	3 Months Ended
	Mar. 31, 2024 USD ($)	Dec. 31, 2024 USD ($) site
Unusual or Infrequent Item, or Both [Line Items]
Environmental liability sites | site		24
Environmental liabilities reserve | $		$ 4
Loss Contingency, Loss in Period | $	$ 1
Superfund Sites
Unusual or Infrequent Item, or Both [Line Items]
Environmental liability sites | site		9
Owned or Formerly Owned Sites
Unusual or Infrequent Item, or Both [Line Items]
Environmental liability sites | site		15
Other Current Liabilities
Unusual or Infrequent Item, or Both [Line Items]
Environmental liabilities reserve | $		$ 2

STOCK COMPENSATION (Details)

STOCK COMPENSATION (Details) - USD ($) $ / shares in Units, $ in Millions		12 Months Ended
	May 15, 2024	Dec. 31, 2024	Dec. 31, 2023	Dec. 31, 2022	Feb. 08, 2024	Apr. 16, 2020
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Grants, weighted average grant date fair value			$ 104.27	$ 90.41
Acquisition-Related Restructuring
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Nonvested, Weighted Average Grant Date Fair Value [Roll Forward]
Restructuring Reserve, Accelerated Depreciation And Other Non-Cash Items		$ (28)
Masonite International Corporation ("Masonite")
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Nonvested, Weighted Average Grant Date Fair Value [Roll Forward]
Business Acquisition, Share Price	$ 133				$ 133
Equity Issued in Business Combination, Post-Transaction Compensation Expense, Accelerated		(25)
Business Combination, Consideration Transferred, Equity Interests Issued And Issuable, Entity Shares Issued Per Acquiree Share	0.7642
Marketing and Administrative Expense
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Share-based compensation expense		93	$ 51	$ 51
Tax benefit from exercise of stock options		$ 21	$ 14	$ 11
Performance Stock Units (PSUs) 2018
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Grants, weighted average grant date fair value		$ 195.95	$ 119.33	$ 122.69
Expected volatility rate		33.88%	44.66%	41.65%
Risk free interest rate		3.94%	3.75%	1.36%
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Nonvested, Weighted Average Grant Date Fair Value [Roll Forward]
Expected term		2 years 10 months 28 days	2 years 10 months 28 days	2 years 10 months 28 days
Performance Stock Units (PSUs)
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Nonvested, Number of Shares [Roll Forward]
Nonoptions, Number, Beginning Balance		268,677
Nonoptions, Number, Grants In Period		179,749
Nonoptions, Number, Vested In Period		(210,775)
Nonoptions, Number, Forfeited In Period		(18,576)
Nonoptions, Number, Ending Balance		219,075	268,677
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Nonvested, Weighted Average Grant Date Fair Value [Roll Forward]
Nonoptions, Weighted Average Fair Value, Beginning Balance		$ 100.57
Nonoptions, Weighted Average Fair Value, Grants in Period		134.40
Nonoptions, Weighted Average Fair Value, Vested		101.30
Nonoptions, Weighted Average Fair Value, Forfeited		107
Nonoptions, Weighted Average Fair Value, Ending Balance		$ 117.23	$ 100.57
Employee Stock Purchase Plan
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Number of shares available for grant		3,000,000				4,200,000
Stock Plan 2023
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Number of shares available for grant		3,000,000
Internal Based Performance Metric
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Award vesting period (in years)		3 years
Grants, weighted average grant date fair value		$ 147.18	$ 92.97	$ 87.06
Percentage of outstanding stock minimum		0%
Percentage of outstanding stock maximum		200%
External Based Performance Metric
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Award vesting period (in years)		3 years
Percentage of outstanding stock minimum		0%
Percentage of outstanding stock maximum		200%
Restricted Stock
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Award vesting period (in years)		1 year 9 months 25 days
Total unrecognized compensation cost related to restricted stock		$ 51
Grants in period fair value		$ 80	$ 27	$ 22
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Nonvested, Number of Shares [Roll Forward]
Nonoptions, Number, Beginning Balance		1,225,668
Nonoptions, Number, Grants In Period		238,221
Nonoptions, Number, Vested In Period		(655,825)
Nonoptions, Number, Forfeited In Period		(47,696)
Nonoptions, Number, Ending Balance		1,249,146	1,225,668
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Nonvested, Weighted Average Grant Date Fair Value [Roll Forward]
Nonoptions, Weighted Average Fair Value, Beginning Balance		$ 79.72
Nonoptions, Weighted Average Fair Value, Grants in Period		155.14
Nonoptions, Weighted Average Fair Value, Vested		121.58
Nonoptions, Weighted Average Fair Value, Forfeited		124.74
Nonoptions, Weighted Average Fair Value, Ending Balance		$ 107.31	$ 79.72
Performance Shares
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Award vesting period (in years)		1 year 7 months 24 days
Total unrecognized compensation cost related to restricted stock		$ 16
Grants in period fair value		21	$ 21	9
Employee Stock
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Total unrecognized compensation cost related to restricted stock		$ 4
Offering period (in months)		6 months
Purchase price, percentage of market value		85%
Employee emergence equity program expense		$ 8	$ 7	$ 6
Shares purchased by employees		211,607	287,732	293,364
Average price of shares purchased		$ 132.88	$ 83.51	$ 74.19
Performance Restricted Stock Units ("PRSUs") | Masonite International Corporation ("Masonite")
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Nonvested, Weighted Average Grant Date Fair Value [Roll Forward]
Business Combination, Consideration Transferred, Equity Interests Issued And Issuable, Entity Shares Converted	200,000
Performance Restricted Stock Units ("PRSUs") | Masonite International Corporation ("Masonite") | Grant Tranche, One
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Nonvested, Weighted Average Grant Date Fair Value [Roll Forward]
Business Combination, Consideration Transferred, Equity Interests Issued And Issuable, Percentage Of Shares Granted	107.33%
Performance Restricted Stock Units ("PRSUs") | Masonite International Corporation ("Masonite") | Grant Tranche, Two
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Nonvested, Weighted Average Grant Date Fair Value [Roll Forward]
Business Combination, Consideration Transferred, Equity Interests Issued And Issuable, Percentage Of Shares Granted	100%
Performance Restricted Stock Units ("PRSUs") | Masonite International Corporation ("Masonite") | Grant Tranche, Three
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Nonvested, Weighted Average Grant Date Fair Value [Roll Forward]
Business Combination, Consideration Transferred, Equity Interests Issued And Issuable, Percentage Of Shares Granted	122%
Restricted Stock Units (RSUs)
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Nonvested, Weighted Average Grant Date Fair Value [Roll Forward]
Share-Based Compensation Arrangement By Share-Based Payment Award, Equity Instruments Other Than Options, Equity Interest Issued Or Issuable In Period		488,778
Share-Based Compensation Arrangement By Share-Based Payment Award, Equity Instruments Other Than Options, Equity Interest Issued Or Issuable In Period, Weighted Average Grant Date Fair Value		$ 174.03
Restricted Stock Units (RSUs) | Masonite International Corporation ("Masonite")
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Number of shares available for grant		600,000
Award vesting period (in years)		1 year 7 months 17 days
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Nonvested, Weighted Average Grant Date Fair Value [Roll Forward]
Business Combination, Consideration Transferred, Equity Interests Issued And Issuable, Entity Shares Converted	300,000
Restricted Stock Units (RSUs), Converted Masonite Equity Awards
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Total unrecognized compensation cost related to restricted stock		$ 14
Restricted Stock Units (RSUs), Owens Corning Stock Plans
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Total unrecognized compensation cost related to restricted stock		$ 37
Minimum | Restricted Stock Awards and Restricted Stock Units
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Award vesting period (in years)		3 years
Maximum | Restricted Stock Awards and Restricted Stock Units
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Award vesting period (in years)		4 years

CHANGES IN ACCUMULATED OTHER _3

CHANGES IN ACCUMULATED OTHER COMPREHENSIVE DEFICIT (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2024	Dec. 31, 2023	Dec. 31, 2022
AOCI Including Portion Attributable to Noncontrolling Interest, Net of Tax [Roll Forward]
Beginning balance	$ 5,185	$ 4,596	$ 4,355
Other comprehensive income (loss), net of tax	(193)	177	(103)
Ending balance	5,120	5,185	4,596
AOCI Including Portion Attributable to Noncontrolling Interest
AOCI Including Portion Attributable to Noncontrolling Interest, Net of Tax [Roll Forward]
Beginning balance	(503)
Ending balance	(691)	(503)
Currency Translation Adjustment
AOCI Including Portion Attributable to Noncontrolling Interest, Net of Tax [Roll Forward]
Beginning balance	(318)	(380)
(Loss) gain on foreign currency translation	(216)	62
Other comprehensive income (loss), net of tax	(216)	62
Ending balance	(534)	(318)	(380)
Pension and Other Postretirement Adjustment
AOCI Including Portion Attributable to Noncontrolling Interest, Net of Tax [Roll Forward]
Beginning balance	(196)	(301)
Amounts classified into AOCI, net of tax	(17)	4
Amounts reclassified from AOCI to net earnings, net of tax	(2)	0
Pension annuity settlement charge reclassified from AOCI, net of tax	0	109
Other comprehensive income (loss), net of tax	15	105
Ending balance	(181)	(196)	(301)
Hedging Adjustment
AOCI Including Portion Attributable to Noncontrolling Interest, Net of Tax [Roll Forward]
Beginning balance	11	0
Amounts classified into AOCI, net of tax	(1)	28
Amounts reclassified from AOCI to net earnings, net of tax	12	39
Other comprehensive income (loss), net of tax	13	11
Ending balance	$ 24	$ 11	$ 0

EARNINGS PER SHARE (Details)

EARNINGS PER SHARE (Details) - USD ($) $ / shares in Units, shares in Millions, $ in Millions	12 Months Ended
	Dec. 31, 2024	Dec. 31, 2023	Dec. 31, 2022
Earnings Per Share [Abstract]
Net earnings attributable to Owens Corning	$ 647	$ 1,196	$ 1,241
Non-vested restricted and performance shares	0.9	0.9	1.1
Weighted-average number of shares outstanding and common equivalent shares used for diluted earnings per share	87.8	91	97.7
Basic (dollars per share)	$ 7.45	$ 13.27	$ 12.85
Diluted (dollars per share)	$ 7.37	$ 13.14	$ 12.70
Basic (in shares)	86.9	90.1	96.6

EARNINGS PER SHARE - Narrative

EARNINGS PER SHARE - Narrative (Details) - USD ($) shares in Millions, $ in Millions	12 Months Ended
	Dec. 31, 2024	Dec. 31, 2023	Dec. 31, 2022	Dec. 01, 2022
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Payments for repurchase of equity	$ 433	$ 629
Remaining number of shares authorized to be repurchased	6.4
Performance Shares
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Antidilutive securities excluded from computation of earnings per share amount	0	0	0
Combined Repurchase Programs
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Number of shares authorized to be repurchased				10
Purchase of treasury stock (in shares)	2.6	5.4

INCOME TAXES (Details)

INCOME TAXES (Details) - USD ($) $ in Millions	3 Months Ended	12 Months Ended
	Dec. 31, 2024	Dec. 31, 2024	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Operating Loss Carryforwards [Line Items]
United States		$ 1,194	$ 1,360	$ 1,286
Foreign		(278)	231	328
EARNINGS BEFORE TAXES		916	1,591	1,614
Current Income Tax Expense (Benefit), Continuing Operations [Abstract]
Current Federal Tax Expense (Benefit)		222	286	180
Current State and Local Tax Expense (Benefit)		39	62	38
Current Foreign Tax Expense (Benefit)		106	65	125
Current Income Tax Expense (Benefit)		367	413	343
Deferred Income Tax Expense (Benefit), Continuing Operations [Abstract]
Deferred Federal Income Tax Expense (Benefit)		(12)	(4)	50
Deferred State and Local Income Tax Expense (Benefit)		3	5	(6)
Deferred Foreign Income Tax Expense (Benefit)		(83)	(13)	(14)
Deferred Income Tax Expense (Benefit)		(92)	(12)	30
Total income tax expense		$ 275	$ 401	$ 373
Effective Income Tax Rate, Continuing Operations, Tax Rate Reconciliation [Abstract]
United States federal statutory rate		21%	21%	21%
State and local income taxes, net of federal tax benefit		4%	3%	2%
R&D Credits		(1.00%)	0%	(1.00%)
Other, net		2%	(1.00%)	1%
Effective tax rate		30%	25%	23%
Undistributed earnings of foreign subsidiaries	$ 1,400	$ 1,400
Components of Deferred Tax Assets [Abstract]
Deferred Tax Assets, Other Employee Benefits	48	48	$ 57
Deferred Tax Assets, Pension Plans	9	9	13
Deferred Tax Assets, Operating Loss Carryforwards	107	107	92
Deferred Tax Assets, Capitalized Research And Development	74	74	53
Deferred Tax Asset, Lease Liability	137	137	62
Deferred Tax Assets, Inventory	35	35	30
Deferred Tax Assets, Operating Loss Carryforwards, Foreign	57	57	53
Deferred Tax Assets, Other	129	129	103
Deferred Tax Assets, Gross	596	596	463
Valuation Allowance, Amount	213	213	140
Deferred Tax Assets Total	383	383	323
Components of Deferred Tax Liabilities [Abstract]
Deferred Tax Liabilities, Depreciation	381	381	363
Deferred Tax Liabilities, Right of Use Assets	137	137	70
Deferred Tax Liabilities, Amortization	530	530	293
Deferred Tax Liabilities Total	1,048	1,048	726
Deferred Tax Assets, Operating Loss and Tax Credit Carryforwards [Abstract]
Domestic loss and tax credit carryforwards (a)	102	102
Foreign loss and tax credit carryforwards	62	62
Operating Loss And Tax Credit Carryforwards	164	164
Unrecognized Tax Benefits [Roll Forward]
Unrecognized Tax Benefits, Beginning Balance		70	71	$ 74
Tax Positions Related to Current Year, Gross Additions		0	0	0
Tax Positions Related to Prior Years, Gross Additions		0	0	2
Tax Positions Related to Prior Years, Gross Reductions		0	0	0
Additions from Acquisitions		7	0	0
Settlements		0	0	(1)
Unrecognized Tax Benefits, Reduction Resulting from Lapse of Applicable Statute of Limitations		(47)	(1)	(3)
Impact of currency changes		0	0	(1)
Unrecognized Tax Benefits, Ending Balance	30	30	70	71
Unrecognized Tax Benefits that Would Impact Effective Tax Rate	28	28
Unrecognized Tax Benefits, Decrease Resulting from Settlements with Taxing Authorities		0	0	1
Income Tax Penalties and Interest [Abstract]
Decrease unrecognized tax benefits in the next 12 months, excluding interest	10	10
Income Tax Examination, Penalties and Interest Accrued	6	6	9	7
Income Tax Examination, Penalties and Interest Expense		$ (5)	$ 2	$ 1
Valuation Allowance, Deferred Tax Asset, Increase (Decrease), Amount	76
U.S. tax expense on Foreign Earnings		(2.00%)	0%	0%
Valuation allowance		8%	1%	0%
UTP/Audit and Provision to Return		(3.00%)	0%	0%
Non-deductible Executive Compensation		1%	1%	0%
Deferred Tax Liabilities, Divestitures	8	$ 8
Tax Valuation Allowance
Income Tax Penalties and Interest [Abstract]
SEC Schedule, 12-09, Valuation Allowances and Reserves, Amount	$ 213	213	$ 140	$ 129	$ 132
Charged to Costs and Expenses		77	11	5
Charged to Other Accounts		(4)	1	(2)
Deductions		(3)	(1)	(6)
Acquisitions and Divestitures		$ 3	$ 0	$ 0

SUPPLEMENTAL CASH FLOW INFORM_3

SUPPLEMENTAL CASH FLOW INFORMATION (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2024	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Text Block [Abstract]
Cash paid during the year for income taxes	$ 423	$ 428	$ 319
Cash paid during the year for interest	226	135	123
Cash paid for operating leases	102	76	68
Cash paid for finance leases for financing activities	41	33	30
Cash paid for finance leases for operating activities	10	6	4
Right-of-use assets acquired under operating leases	84	104	119
Right-of-use assets acquired under finance leases	196	61	70
Cash and cash equivalents	361	1,615	1,099
Restricted cash and cash equivalents	8	8	8
Cash, Cash Equivalents, Restricted Cash and Restricted Cash Equivalents	$ 369	$ 1,623	$ 1,107	$ 966

SUPPLEMENTAL CASH FLOW INFORM_4

SUPPLEMENTAL CASH FLOW INFORMATION - Narrative (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2024	Dec. 31, 2023	Dec. 31, 2022
Text Block [Abstract]
Capital Expenditures Incurred but Not yet Paid	$ 30	$ 30	$ 59

SUBSEQUENT EVENTS (Details)

SUBSEQUENT EVENTS (Details) $ in Millions		12 Months Ended
	Feb. 13, 2025 USD ($)	Dec. 31, 2024 segment
Subsequent Event [Line Items]
Number of reportable segments | segment		4
Disposal Group, Held-for-sale, Not Discontinued Operations | GR business | Subsequent Event
Subsequent Event [Line Items]
Disposal Group, Including Discontinued Operation, Consideration	$ 436
Noncash or Part Noncash Divestiture, Amount of Consideration Received	225
Business Sale, Revenue Reported For Business Sold For Last Annual Period	$ 1,100