Owens Corning
For the period ended Jun 30, 2026. Filed Aug 5, 2026.
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Jun 30, 2026 · Filed Aug 5, 2026
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8. Warranties
| 8. | 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 of the Consolidated Financial Statements within our 2025 Form 10-K 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:
| June 30, | ||
|---|---|---|
| (In millions) | 2026 | 2025 |
| Beginning balance | $91 | $99 |
| Amounts accrued for current year | 15 | 12 |
| Settlements/adjustments of warranty claims | (16) | (14) |
| Ending balance | $90 | $97 |
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