EARNINGS PER SHARE (Tables)

6 Months Ended

Jun. 30, 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 (in millions, except per share amounts):

	Three Months Ended June 30,				Six Months Ended June 30,
	2024		2023		2024		2023
Net earnings attributable to Owens Corning	$	285	$	345	$	584	$	728
Weighted-average number of shares outstanding used for basic earnings per share	87.2		90.5		87.3		90.9
Non-vested restricted stock units and performance share units	0.8		0.8		0.8		0.8
Weighted-average number of shares outstanding and common equivalent shares used for diluted earnings per share	88.0		91.3		88.1		91.7
Earnings per common share attributable to Owens Corning common stockholders:
Basic	$	3.27	$	3.81	$	6.69	$	8.01
Diluted	$	3.24	$	3.78	$	6.63	$	7.94