v3.26.1
Fair Value of Financial Instruments
3 Months Ended
Mar. 31, 2026
Fair Value Disclosures [Abstract]  
Fair Value of Financial Instruments Fair Value of Financial Instruments
The carrying amount of cash and equivalents, receivables, and accounts payable, as reflected in the Condensed
Consolidated Balance Sheets, approximates fair value due to the short maturities of these instruments.
The carrying amount and fair value of our total debt is as follows:
March 31, 2026
December 31, 2025
Millions of dollars
Level 1
Level 2
Total fair
value
Carrying
value
Level 1
Level 2
Total fair
value
Carrying
value
Total debt
$6,916
$98
$7,014
$7,160
$6,722
$357
$7,079
$7,158
The total fair value of our debt decreased during the first quarter of 2026, primarily as a result of higher yields.Our debt categorized within level 1 on the fair value hierarchy is calculated using quoted prices in active markets for
identical liabilities with transactions occurring on the last two days of period-end. Our debt categorized within level 2 on the
fair value hierarchy is calculated using significant observable inputs for similar liabilities where estimated values are
determined from observable data points on our other bonds and on other similarly rated corporate debt or from observable data
points of transactions occurring prior to two days from period-end and adjusting for changes in market conditions. Differences
between the periods presented in our level 1 and level 2 classification of our long-term debt relate to the timing of when third-
party market transactions on our debt are executed. We have no debt categorized within level 3 on the fair value hierarchy.
Credit riskWe have entered into CDSs with third-party financial institutions that had an aggregate notional amount outstanding as
of March 31, 2026 of $374 million, compared to an aggregate notional amount outstanding as of December 31, 2025 of $592
million, related to borrowings provided by the financial institutions to one of our primary customers in Mexico, of which a
portion of the proceeds were then utilized by this customer to pay certain of our outstanding receivables. Approximately $331
million of the outstanding amount of the CDSs reduces monthly over its remaining 6-month term and $43 million reduces
monthly over its remaining 3-month term.
The fair value of the derivative liabilities was not material to our financial condition as of March 31, 2026.