CONSOLIDATED BALANCE SHEETS - USD ($) $ in Millions		Mar. 31, 2024	Dec. 31, 2023
CURRENT ASSETS
Cash and cash equivalents		$ 1,254	$ 1,615
Receivables, less allowance of $3 at March 31, 2024 and $11 at December 31, 2023		1,410	987
Inventories		1,205	1,198
Other current assets		112	117
Total current assets		3,981	3,917
Property, plant and equipment, net		3,796	3,841
Operating lease right-of-use assets		221	222
Goodwill		1,385	1,392
Intangible assets, net		1,510	1,528
Deferred income taxes		30	24
Other non-current assets		346	313
TOTAL ASSETS		11,269	11,237
CURRENT LIABILITIES
Accounts payable		1,177	1,216
Current operating lease liabilities		59	62
Long-term debt - current portion		433	431
Other current liabilities		599	615
Total current liabilities		2,268	2,324
Long-term debt, net of current portion		2,645	2,615
Pension plan liability		68	69
Other employee benefits liability		110	112
Non-current operating lease liabilities		164	165
Deferred income taxes		423	427
Other liabilities		319	315
Total liabilities		5,997	6,027
Redeemable noncontrolling interest		25	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		4,159	4,166
Accumulated earnings		5,041	4,794
Accumulated other comprehensive deficit		(539)	(503)
Cost of common stock in treasury	[3]	(3,433)	(3,292)
Total Owens Corning stockholders’ equity		5,229	5,166
Noncontrolling interests		18	19
Total equity		5,247	5,185
TOTAL LIABILITIES AND EQUITY		$ 11,269	$ 11,237

[1] 10 shares authorized; none issued or outstanding at March 31, 2024 and December 31, 2023

[2] 400 shares authorized; 135.5 issued and 86.7 outstanding at March 31, 2024; 135.5 issued and 87.2 outstanding at December 31, 2023

[3] 48.8 shares at March 31, 2024 and 48.3 shares at December 31, 2023