DuPont de Nemours, Inc. PP&E Disclosure
| Estimated Useful Lives (Years) | December 31, 2025 | December 31, 2024 | |||||||||||||||
| In millions | |||||||||||||||||
| Land and land improvements | 1 | - | 25 | $ | 407 | $ | 384 | ||||||||||
| Buildings | 1 | - | 50 | 1,593 | 1,516 | ||||||||||||
| Machinery, equipment, and other | 1 | - | 25 | 4,761 | 4,676 | ||||||||||||
| Construction in progress | 268 | 355 | |||||||||||||||
| Total property, plant and equipment | $ | 7,029 | $ | 6,931 | |||||||||||||
| Total accumulated depreciation | $ | 3,565 | $ | 3,477 | |||||||||||||
| Total property, plant and equipment – net | $ | 3,464 | $ | 3,454 | |||||||||||||
| In millions | 2025 | 2024 | 2023 | ||||||||
| Depreciation expense | $ | 356 | $ | 341 | $ | 313 | |||||
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Historical Timeline
| Fiscal Year | Filed | |
|---|---|---|
| 2025 | Feb 17, 2026 | Showing above |
| 2024 | Feb 14, 2025 | |
| 2023 | Feb 15, 2024 | |
| 2022 | Feb 15, 2023 | |
| 2021 | Feb 11, 2022 | |
| 2020 | Feb 12, 2021 | |
| 2019 | Feb 14, 2020 | |
| 2018 | Feb 11, 2019 | |
| 2017 | Feb 15, 2018 | |
About PP&E Disclosures
The PP&E disclosure details a company's physical asset base — land, buildings, machinery, and equipment — along with the depreciation methods and useful life assumptions that determine how these costs flow through the income statement. Capitalization policy thresholds reveal management's judgment on the boundary between expense and asset, directly affecting both reported earnings and asset values.
Key signals: changes in estimated useful lives or depreciation methods can materially shift reported earnings without any operational change. Compare capital expenditures against depreciation expense — when capex consistently trails depreciation, the asset base may be aging and underinvested. Watch for large asset impairments or write-downs that signal overvalued carrying amounts. Asset retirement obligations reveal future environmental or decommissioning costs that are often underappreciated. Compare PP&E intensity (PP&E-to-revenue) against industry peers to assess capital efficiency and competitive positioning.