Owens Corning
For the period ended Dec 31, 2025. Filed Feb 25, 2026.
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FY2025 · Filed Feb 25, 2026
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12. Warranties
- WARRANTIES
The Company records a liability for warranty obligations at the date the related products are sold. Adjustments are made as new information becomes available. Please refer to Note 1 for information about our separately-priced extended warranty contracts. The warranty liability is included in Other liabilities and Other current liabilities on the Consolidated Balance Sheets. A reconciliation of the warranty liability is as follows:
| December 31, | ||
|---|---|---|
| (In millions) | 2025 | 2024 |
| Beginning balance | $99 | $97 |
| Amounts accrued for current year | 24 | 21 |
| Acquired obligations | — | 4 |
| Settlements of warranty claims | (32) | (23) |
| Ending balance | $91 | $99 |
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