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Segment Information - Reconciliation of Segment Adjusted EBITDA from Segments to Consolidated Net Income (Loss) Before Income Taxes (Details) - USD ($)
$ in Millions
3 Months Ended
Mar. 31, 2023
Mar. 31, 2022
Segment Reporting [Abstract]    
Segment Adjusted EBITDA $ 349 $ 468
Corporate and Other expenses (excluding items below) (45) (65)
Interest expense, net (42) (41)
Depreciation and amortization (79) (74)
Non-operating pension and other post-retirement employee benefit income 0 1
Exchange losses, net (7) 0
Restructuring, asset-related, and other charges [1] (16) (16)
Gain on sales of assets and businesses, net 0 1
Qualified spend recovery [2] 14 14
Legal and environmental charges [3],[4] (1) (8)
Income before income taxes $ 173 $ 280
[1] In 2023, restructuring, asset-related, and other charges primarily includes charges related to the Company's decision to abandon its implementation of a new ERP software platform. In 2022, includes asset charges and write-offs resulting from the conflict between Russia and Ukraine and the Company’s decision to suspend its business with Russian entities. Refer to "Note 4 - Restructuring, Asset-related, and Other charges" for further details.
[2] Qualified spend recovery represents costs and expenses that were previously excluded from Adjusted EBITDA, reimbursable by DuPont and/or Corteva as part of the Company's cost-sharing agreement under the terms of the MOU which is discussed in further detail in "Note 16 Commitments and Contingent Liabilities".
[3] Environmental charges pertains to management’s assessment of estimated liabilities associated with certain non-recurring environmental remediation expenses at various sites. Refer to “Note 16 – Commitments and Contingent Liabilities” for further details.
[4] Legal charges pertains to litigation settlements, PFOA drinking water treatment accruals, and other legal charges. Refer to “Note 16 – Commitments and Contingent Liabilities” for further details.