DANA Inc

Note12. Commitments and Contingencies

Environmental liabilities — Accrued environmental liabilities were $12 at* September 30, 2026* and $14 at* December 31,* 2025. We consider the most probable method of remediation, current laws and regulations and existing technology in estimating our environmental liabilities.

Other legal matters — We are subject to various pending or threatened legal proceedings arising out of the normal course of business or operations. In view of the inherent difficulty of predicting the outcome of such matters, we cannot state the eventual outcome of these matters. However, based on current knowledge and after consultation with legal counsel, we believe that any liabilities that* mayresult from these proceedings willnot* have a material adverse effect on our liquidity, financial condition or results of operations.

Tariffs — In* February 2026,the U.S. Supreme Court issued a ruling invalidating certain tariffs previously imposed under the International Emergency Economic Powers Act (IEEPA). The U.S. Court of International Trade (CIT) has ordered the U.S. Customs and Border Protection (CBP) to refund the collected IEEPA tariffs. During thesecond* quarter of2026, we filed for refunds of previously paid tariffs assessed under IEEPA in an aggregate amount of $26 under Phase1 and Phase2 of the process established by the CBP. We expect to file immaterial refunds under Phase3 during thefourth quarter of2026. During thesecond quarter of2026, we determined it was probable that we would recover the IEEPA refunds filed under Phase1 and Phase2. As such, we recorded the $26 recoverable to accounts receivable - other along with a corresponding reduction of cost of sales. As we previously invoiced our customers for reimbursement of IEEPA tariffs paid, we have recorded an offsetting obligation due to our customers to accounts receivable - trade with a corresponding reduction of net sales. As of* September 30, 2026,we have collected substantially all Phase1* and Phase2 refunds.