18. REVENUE RECOGNITION

 

The following tables disaggregate our revenue from continuing operations by major source for the years ended  December 31, 2025, 2024 and 2023 (dollars in millions):

 

2025

 

Polyurethanes

  

Performance Products

  

Advanced Materials

  

Corporate and eliminations

  

Total

 

Primary geographic markets(1):

                    

U.S. and Canada

 $1,454  $482  $274  $(13) $2,197 

Europe

  908   173   390   (15)  1,456 

Asia Pacific

  1,087   259   280   (3)  1,623 

Rest of world

  248   83   77   (1)  407 
  $3,697  $997  $1,021  $(32) $5,683 
                     

Major product groupings:

                    

Diversified

 $3,697  $997          $4,694 

Specialty

         $975       975 

Other

          46       46 

Eliminations

             $(32)  (32)
  $3,697  $997  $1,021  $(32) $5,683 

 

2024

 

Polyurethanes

  

Performance Products

  

Advanced Materials

  

Corporate and eliminations

  

Total

 

Primary geographic markets(1):

                    

U.S. and Canada

 $1,532  $517  $297  $(6) $2,340 

Europe

  975   223   396   (18)  1,576 

Asia Pacific

  1,075   279   283   (3)  1,634 

Rest of world

  318   90   79   (1)  486 
  $3,900  $1,109  $1,055  $(28) $6,036 
                     

Major product groupings:

                    

Diversified

 $3,900  $1,109          $5,009 

Specialty

         $1,009       1,009 

Other

          46       46 

Eliminations

             $(28)  (28)
  $3,900  $1,109  $1,055  $(28) $6,036 

 

2023

 

Polyurethanes

  

Performance Products

  

Advanced Materials

  

Corporate and eliminations

  

Total

 

Primary geographic markets(1):

                    

U.S. and Canada

 $1,476  $560  $323  $(8) $2,351 

Europe

  1,022   247   414   (16)  1,667 

Asia Pacific

  1,063   282   268   (2)  1,611 

Rest of world

  304   89   87   2   482 
  $3,865  $1,178  $1,092  $(24) $6,111 
                     

Major product groupings:

                    

Diversified

 $3,865  $1,178          $5,043 

Specialty

         $1,029       1,029 

Other

          63       63 

Eliminations

             $(24)  (24)
  $3,865  $1,178  $1,092  $(24) $6,111 

(1)

Geographic information for revenues is based upon countries into which product is sold.

 

Historical Timeline

Fiscal YearFiled
2025Feb 18, 2026Showing above
2024Feb 18, 2025

About Revenue Disclosures

Revenue disclosures under ASC 606 explain how a company identifies performance obligations, allocates transaction prices, and determines when revenue is recognized. This section is essential for understanding whether reported revenue reflects genuine economic activity or aggressive accounting choices. Analysts examine the mix of point-in-time versus over-time recognition, which directly affects revenue timing and comparability.

Key signals: rising contract liabilities (deferred revenue) suggest strong future revenue visibility, while declining contract assets may indicate slowing project milestones. Watch for variable consideration estimates — rebates, returns, and performance bonuses that require management judgment. Significant changes in disaggregated revenue by geography or product line can reveal shifting business mix before it appears in headline numbers. Compare revenue growth against contract liability growth to assess sustainability, and scrutinize any changes in the timing of recognition that coincide with earnings pressure.