Restructuring (Tables)

12 Months Ended

Dec. 31, 2025

The following table summarizes the charges related to restructuring program activities by type of cost:


	Accelerated Depreciation		Separation Costs		Other Exit Costs		Total
Year Ended December 31, 2025
2025 Restructuring Program
Cost of sales	$	910	$	—	$	322	$	1,232
Selling, general and administrative	—		—		2		2
Research and development	—		—		175		175
Restructuring costs	—		548		55		603
	910		548		554		2,012
2024 Restructuring Program
Cost of sales	247		—		5		252
Selling, general and administrative	—		—		1		1
Restructuring costs	—		61		225		286
	247		61		231		539
	$	1,157	$	609	$	785	$	2,551
Year Ended December 31, 2024
2024 Restructuring Program
Cost of sales	$	254	$	—	$	241	$	495
Selling, general and administrative	—		—		83		83
Research and development	—		—		1		1
Restructuring costs	—		122		187		309
	$	254	$	122	$	512	$	888
Year Ended December 31, 2023
2024 Restructuring Program
Cost of sales	$	—	$	—	$	62	$	62
Restructuring costs	—		115		13		128
	—		115		75		190
2019 Restructuring Program
Cost of sales	131		—		18		149
Selling, general and administrative	9		—		113		122
Research and development	—		—		1		1
Restructuring costs	—		339		132		471
	140		339		264		743
	$	140	$	454	$	339	$	933

The following table summarizes the charges and spending related to restructuring program activities:


	Accelerated Depreciation		Separation Costs		Other Exit Costs		Total
2025 Restructuring Program
Restructuring reserves January 1, 2025	$	—	$	—	$	—	$	—
Expenses	910		548		554		2,012
(Payments) receipts, net	—		(46)		(50)		(96)
Non-cash activity	(910)		—		(216)		(1,126)
Restructuring reserves December 31, 2025	$	—	$	502	$	288	$	790
2024 Restructuring Program
Restructuring reserves January 1, 2024	$	—	$	681	$	31	$	712
Expenses	254		122		512		888
(Payments) receipts, net	—		(239)		(206)		(445)
Non-cash activity	(254)		—		(337)		(591)
Restructuring reserves December 31, 2024	—		564		—		564
Expenses	247		61		231		539
(Payments) receipts, net	—		(119)		(210)		(329)
Non-cash activity	(247)		—		(21)		(268)
Restructuring reserves December 31, 2025	$	—	$	506	$	—	$	506

Merck & Co., Inc. 10-K