RESTRUCTURING AND ACQUISITION-RELATED COSTS (Tables)

3 Months Ended

Mar. 31, 2021

Restructuring and Related Activities [Abstract]

Schedule of Restructuring Costs on the Consolidated Statements of Earnings

Consolidated Statements of Earnings (Loss) Classification

The following table presents the impact and respective location of total restructuring costs on the Consolidated Statements of Earnings (Loss), which are included within Corporate, Other and Eliminations (in millions):

		Three Months Ended March 31,
Type of cost	Location	2021		2020
Accelerated depreciation	Cost of sales	$	1	$	1
Other exit costs	Cost of sales	—		2
Severance	Other (income) expenses, net	—		2
Total restructuring costs		$	1	$	5

Schedule of Restructuring Reserve by Type of Cost

Summary of Unpaid Liabilities

The following table summarizes the status of the unpaid liabilities from the Company's restructuring activities (in millions):

	2020 Insulation Restructuring Actions		2020 Composites Restructuring Actions		Acquisition-Related Restructuring
Balance at December 31, 2020	$	2	$	2	$	9
Restructuring costs	1		—		—
Payments	(1)		(1)		(1)
Accelerated depreciation and other non-cash items	(1)		—		—
Balance at March 31, 2021	$	1	$	1	$	8
Cumulative charges incurred	$	24	$	13	$	29

As of March 31, 2021, the remaining liability balance is comprised of $10 million of severance, inclusive of $4 million of non-current severance and $6 million of severance the Company expects to pay over the next twelve months.