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Segment Information
3 Months Ended
Mar. 31, 2024
Segment Reporting [Abstract]  
Segment Information SEGMENT INFORMATION
The Company is organized into four reportable operating segments: Nourish, Health & Biosciences, Scent and Pharma Solutions.
Reportable segment information was as follows:
 Three Months Ended
March 31,
(DOLLARS IN MILLIONS)20242023
Net sales:
Nourish$1,496 $1,653 
Health & Biosciences531 513 
Scent645 608 
Pharma Solutions227 253 
Consolidated$2,899 $3,027 
Segment Adjusted Operating EBITDA:
Nourish$216 $208 
Health & Biosciences159 131 
Scent157 105 
Pharma Solutions46 59 
Total578 503 
Depreciation & Amortization(278)(276)
Interest Expense(83)(100)
Other Expense, net(1)(17)
Restructuring and Other Charges (a)(3)(52)
Acquisition, Divestiture and Integration Related Costs (b)(58)(31)
Entity Realignment Costs (c)(1)— 
Strategic Initiatives Costs (d)(4)(13)
Regulatory Costs (e)(35)(5)
Other (f)— 
Income Before Taxes$115 $14 
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(a)For 2024, represents costs related to lease impairment and severance as part of the Company's restructuring efforts. For 2023, represents costs primarily related to severance as part of the Company's restructuring efforts.
(b)
For 2024 and 2023, primarily represents costs related to the Company's actual and planned acquisitions and divestitures and integration related activities primarily for N&B. These costs primarily consisted of external consulting fees, professional and legal fees and salaries of individuals who are fully dedicated to such efforts. For 2024 and 2023, tax expenses for business divestiture costs included establishments of deferred tax liabilities related to planned sales of businesses.

For the three months ended March 31, 2024, business divestiture and integration related costs were approximately $56 million and $2 million, respectively. For the three months ended March 31, 2023, business divestiture and integration related costs were approximately $21 million and $10 million, respectively.
(c)Represents costs related to the Company's entity realignment project to optimize the structure of holding companies, primarily consulting fees.
(d)Represents costs related to the Company's strategic assessment and business portfolio optimization efforts and reorganizing the Global Business Services Centers, primarily consulting fees.
(e)Represents costs primarily related to legal fees incurred and provisions recognized for the ongoing investigations of the fragrance businesses.
(f)For 2024, represents the net impact of costs related to severance, including accelerated stock compensation expense, for a certain executive who has separated from the Company and gains from sale of assets. For 2023, represents gains from sale of assets.
Net sales, which are attributed to individual regions based upon the destination of product delivery, were as follows:
 Three Months Ended March 31,
(DOLLARS IN MILLIONS)20242023
Europe, Africa and Middle East$977 $1,070 
Greater Asia682 688 
North America866 905 
Latin America374 364 
Consolidated$2,899 $3,027 
 Three Months Ended March 31,
(DOLLARS IN MILLIONS)20242023
Net sales related to the U.S.$811 $871 
Net sales attributed to all foreign countries2,088 2,156 
No non-U.S. country had net sales greater than 10% of total consolidated net sales for each of the three months ended March 31, 2024 and 2023.