Goodwill and Intangible Assets
Goodwill by reportable segment was as follows:
Reynolds
Cooking &
Baking
Hefty Waste
& Storage
Hefty
Tableware
Presto
Products
Total
(in millions)
Balance as of December 31, 2023$794 $505 $298 $298 $1,895 
Movements— — — — — 
Balance as of December 31, 2024794 505 298 298 1,895 
Movements— — — — — 
Balance as of December 31, 2025$794 $505 $298 $298 $1,895 
Intangible assets, net consisted of the following:
As of December 31, 2025As of December 31, 2024
Gross
carrying
amount
Accumulated
amortization
Net
Gross
carrying
amount
Accumulated
amortization
Net
(in millions)
Finite-lived intangible assets      
Customer relationships$580 $(487)$93 $580 $(458)$122 
Trade names25 (25)— 25 (25)— 
Total finite-lived intangible assets605 (512)93 605 (483)122 
Indefinite-lived intangible assets      
Trade names850 — 850 850 — 850 
Total intangible assets$1,455 $(512)$943 $1,455 $(483)$972 
Amortization expense for intangible assets was $29 million, $29 million and $30 million for the years ended December 31, 2025, 2024 and 2023, respectively, and has been recognized in selling, general and administrative expenses.
Estimated annual amortization for intangible assets over the next five calendar years are as follows:
(in millions)20262027202820292030
Estimated annual amortization$22 $21 $18 $17 $15 

Historical Timeline

Fiscal YearFiled
2025Feb 4, 2026Showing above
2024Feb 5, 2025
2023Feb 7, 2024
2022Feb 8, 2023
2021Feb 9, 2022
2020Feb 12, 2021

About Goodwill & Intangibles Disclosures

Goodwill and intangible asset disclosures reveal the premium paid in acquisitions and how management assesses whether that premium retains its value. Since goodwill is no longer amortized under US GAAP, the annual impairment test is the only mechanism that adjusts carrying values downward — making the assumptions behind that test critically important for investors.

Key signals: a history of goodwill impairments suggests management consistently overpays for acquisitions. Watch the gap between reporting unit fair value and carrying amount — when fair value exceeds carrying amount by less than 10-20%, a small decline in business performance could trigger a write-down. For finite-lived intangibles, examine useful life assumptions across customer relationships, technology, and trade names; aggressive estimates inflate near-term earnings. Compare total intangibles-to-total-assets ratios against peers to assess acquisition dependency. Rising goodwill as a percentage of equity can signal balance sheet fragility.