14. Revenue

Disaggregation of Revenue

The following tables disaggregate our revenue by destinations and revenue streams, as we believe it best depicts how the nature, amount, timing and uncertainty of our revenue and cash flows are affected by economic factors (in millions).

In the tables below, North America includes only the U.S. and Canada:

 

Year Ended December 31, 2025

 

 

 

Energy Products

 

 

Energy

 

 

 

 

 

 

 

 

 

and Services

 

 

Equipment

 

 

Eliminations

 

 

Total

 

North America

 

$

2,194

 

 

$

1,081

 

 

$

 

 

$

3,275

 

International

 

 

1,677

 

 

 

3,792

 

 

 

 

 

 

5,469

 

Intersegment revenue

 

 

106

 

 

 

61

 

 

 

(167

)

 

 

 

 

$

3,977

 

 

$

4,934

 

 

$

(167

)

 

$

8,744

 

 

 

 

 

 

 

 

 

 

 

 

 

Land

 

$

2,910

 

 

$

1,571

 

 

$

 

 

$

4,481

 

Offshore

 

 

961

 

 

 

3,302

 

 

 

 

 

 

4,263

 

Intersegment revenue

 

 

106

 

 

 

61

 

 

 

(167

)

 

 

 

 

$

3,977

 

 

$

4,934

 

 

$

(167

)

 

$

8,744

 

 

 

 

Year Ended December 31, 2024

 

 

 

Energy Products

 

 

Energy

 

 

 

 

 

 

 

 

 

and Services

 

 

Equipment

 

 

Eliminations

 

 

Total

 

North America

 

$

2,105

 

 

$

1,201

 

 

$

 

 

$

3,306

 

International

 

 

1,935

 

 

 

3,629

 

 

 

 

 

 

5,564

 

Intersegment revenue

 

 

90

 

 

 

58

 

 

 

(148

)

 

 

 

 

$

4,130

 

 

$

4,888

 

 

$

(148

)

 

$

8,870

 

 

 

 

 

 

 

 

 

 

 

 

 

Land

 

$

3,088

 

 

$

1,800

 

 

$

 

 

$

4,888

 

Offshore

 

 

952

 

 

 

3,030

 

 

 

 

 

 

3,982

 

Intersegment revenue

 

 

90

 

 

 

58

 

 

 

(148

)

 

 

 

 

$

4,130

 

 

$

4,888

 

 

$

(148

)

 

$

8,870

 

 

 

 

Year Ended December 31, 2023

 

 

 

Energy Products

 

 

Energy

 

 

 

 

 

 

 

 

 

and Services

 

 

Equipment

 

 

Eliminations

 

 

Total

 

North America

 

$

2,019

 

 

$

1,237

 

 

$

 

 

$

3,256

 

International

 

 

1,954

 

 

 

3,373

 

 

 

 

 

 

5,327

 

Intersegment revenue

 

 

104

 

 

 

59

 

 

 

(163

)

 

 

 

 

$

4,077

 

 

$

4,669

 

 

$

(163

)

 

$

8,583

 

 

 

 

 

 

 

 

 

 

 

 

 

Land

 

$

2,921

 

 

$

1,864

 

 

$

 

 

$

4,785

 

Offshore

 

 

1,052

 

 

 

2,746

 

 

 

 

 

 

3,798

 

Intersegment revenue

 

 

104

 

 

 

59

 

 

 

(163

)

 

 

 

 

$

4,077

 

 

$

4,669

 

 

$

(163

)

 

$

8,583

 

In the table below, the revenue streams of the Energy Products and Services segment are categorized as services and rentals, sales of shorter-lived capital equipment, and sales of consumable products. The revenue streams of Energy Equipment are categorized as long-lived capital equipment sales and aftermarket sales and services.

 

Year Ended December 31,

 

2025

 

 

2024

 

 

2023

 

Energy Products and Services:

 

 

 

 

 

 

 

 

   Services & rental

$

1,962

 

 

$

1,996

 

 

$

1,959

 

   Capital equipment

 

1,235

 

 

 

1,238

 

 

 

1,336

 

   Product sales

 

674

 

 

 

806

 

 

 

678

 

   Intersegment revenue

 

106

 

 

 

90

 

 

 

104

 

      Total

 

3,977

 

 

 

4,130

 

 

 

4,077

 

 

 

 

 

 

 

 

 

Energy Equipment:

 

 

 

 

 

 

 

 

   Capital equipment

 

2,989

 

 

 

2,625

 

 

 

2,556

 

   Aftermarket

 

1,884

 

 

 

2,205

 

 

 

2,054

 

   Intersegment revenue

 

61

 

 

 

58

 

 

 

59

 

      Total

 

4,934

 

 

 

4,888

 

 

 

4,669

 

 

 

 

 

 

 

 

 

Eliminations

 

(167

)

 

 

(148

)

 

 

(163

)

 

 

 

 

 

 

 

 

         Total consolidated

$

8,744

 

 

$

8,870

 

 

$

8,583

 

The Company did not have any customers with revenues greater than 10% of total revenue for the years ended December 31, 2025, 2024, or 2023.

Contract Assets and Liabilities

Contract assets include unbilled amounts when revenue recognized exceeds the amount billed to the customer under contracts where revenue is recognized over-time. There were no impairment losses recorded on contract assets for the years ending December 31, 2025, 2024 and 2023.

Contract liabilities consist of advance payments, billings in excess of revenue recognized and deferred revenue.

The changes in the carrying amount of contract assets and contract liabilities are as follows (in millions):

 

 

Contract
Assets

 

 

Contract
Liabilities

 

Balance at December 31, 2024

 

$

577

 

 

$

492

 

Billings

 

 

(1,838

)

 

 

1,586

 

Revenue recognized

 

 

1,813

 

 

 

(1,545

)

Currency translation adjustments and other

 

 

44

 

 

 

32

 

Balance at December 31, 2025

 

$

596

 

 

$

565

 

Royalty Revenue

The Company recognizes royalty revenue due under various licenses for the Company’s intellectual property, including for technology related to drill bits. The Company recognized revenue for drill bit licenses of approximately $57 million, $67 million, and $78 million for years ended December 31, 2025, 2024, and 2023, respectively. As previously disclosed, the Company is currently pursuing litigation against certain non-paying licensees, which will impact our ability to collect the receivables timely. Effective October 1, 2025, we stopped recording royalty revenue due to increasing difficulty to reasonably estimate the amount of revenue given the length of time since the licensee’s last royalty payment, however, the Company believes it is entitled to royalty payments beyond the third quarter of 2025. As of December 31, 2025, royalty receivables of $133 million, net of related reserves of $78 million and the remaining timing related discount of $47 million, are included in “Other assets” on the Consolidated Balance Sheets. The Company’s revenue recognition in accordance with generally accepted accounting principles, including the reserves and discounts discussed above, do not impact the amount the Company is entitled to recover on its claims from the licensees in litigation. While we continue to believe it is probable the Company will collect all or substantially all of the consideration to which it is entitled pursuant to the terms of the licensing agreements, the Company will also continue to evaluate the collectability of the receivables in accordance with the policy described in Note 2. See Note 12 to the Consolidated Financial Statements for discussion of the ongoing litigation.

Allowance for Credit Losses

The Company estimates its allowance for credit losses using information about past events, current conditions and risk characteristics of each customer, and reasonable and supportable forecasts relevant to assessing risk associated with the collectability of receivables and contract assets. See Note 2 to the Consolidated Financial Statements for discussion of credit risk. As of December 31, 2025, the allowance for credit losses totaled $64 million.

The changes in the carrying amount of the allowance for credit losses are as follows (in millions):

Balance at December 31, 2024

 

$

67

 

Provision for expected credit losses

 

 

71

 

Recoveries collected

 

 

(18

)

Reclass for long-term receivables

 

 

(43

)

Write-offs

 

 

(10

)

Other

 

 

(3

)

Balance at December 31, 2025

 

$

64

 

Historical Timeline

Fiscal YearFiled
2025Feb 12, 2026Showing above
2024Feb 14, 2025
2023Feb 14, 2024
2022Feb 14, 2023
2021Feb 11, 2022
2020Feb 12, 2021
2019Feb 13, 2020
2018Feb 14, 2019

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.