CONSOLIDATED BALANCE SHEETS - USD ($) $ in Millions		Sep. 30, 2024	Dec. 31, 2023
CURRENT ASSETS
Cash and cash equivalents		$ 499	$ 1,615
Receivables, less allowance of $4 at September 30, 2024 and $11 at December 31, 2023		1,577	987
Inventories		1,596	1,198
Other current assets		191	117
Total current assets		3,863	3,917
Property, plant and equipment, net		4,593	3,841
Operating lease right-of-use assets		473	222
Goodwill		2,867	1,392
Intangible assets, net		2,771	1,528
Deferred income taxes		32	24
Other non-current assets		455	313
TOTAL ASSETS		15,054	11,237
CURRENT LIABILITIES
Accounts payable		1,401	1,216
Current operating lease liabilities		88	62
Short-term debt		1	1
Long-term debt - current portion		437	431
Other current liabilities		756	615
Total current liabilities		2,682	2,324
Long-term debt, net of current portion		5,028	2,615
Pension plan liability		69	69
Other employee benefits liability		109	112
Non-current operating lease liabilities		404	165
Deferred income taxes		733	427
Other liabilities		356	315
Total liabilities		9,381	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		4,204	4,166
Accumulated earnings		5,541	4,794
Accumulated other comprehensive deficit		(531)	(503)
Cost of common stock in treasury	[3]	(3,592)	(3,292)
Total Owens Corning stockholders’ equity		5,623	5,166
Noncontrolling interests		50	19
Total equity		5,673	5,185
TOTAL LIABILITIES AND EQUITY		$ 15,054	$ 11,237

[1] 10 shares authorized; none issued or outstanding at September 30, 2024 and December 31, 2023

[2] 400 shares authorized; 135.5 issued and 85.8 outstanding at September 30, 2024; 135.5 issued and 87.2 outstanding at December 31, 2023

[3] shares at September 30, 2024 and 48.3 shares at December 31, 2023