v3.26.1
OTHER EXPENSE, NET
 3 Months Ended
Mar. 31, 2026
Other Income and Expenses [Abstract]  
OTHER EXPENSE, NET OTHER EXPENSE, NET
Other expense, net for the three months ended March 31, 2026 and 2025 consists of:
Three Months Ended March 31,
(in millions)20262025
Restructuring, integration and separation costs$8 $1 
Gain on sale of assets(3)— 
Litigation and other matters7 1 
Acquired in-process research and development costs11 28 
Acquisition-related costs1 1 
Acquisition-related contingent consideration2 (9)
Other expense, net
$26 $22 
The Company evaluates opportunities to improve its operating results and implements cost savings programs to streamline its operations and eliminate redundant processes and expenses. Restructuring and integration costs include expenses associated with the implementation of these cost savings programs and include expenses associated with reducing headcount and other cost reduction initiatives. Restructuring, integration and separation costs for the three months ended March 31, 2026 and 2025 were $8 million and $1 million, respectively, and primarily consist of employee severance costs. These severance costs were provided under an ongoing benefit arrangement and were therefore recorded once they were both probable and reasonably estimable in accordance with the provisions of ASC 712-10, “Nonretirement Postemployment Benefits”.