{"url_path":"/sec/cik-0000100790/10-k/2026/item-14","section_key":"item-14","section_title":"Item 14 PRINCIPAL ACCOUNTING FEES AND SERVICES","topic":"sec","document":{"doc_type":"10-K","doc_date":"2026-02-03","source_url":"https://www.sec.gov/Archives/edgar/data/100790/0000029915-26-000004-index.html","accession_number":"0000029915-26-000004","cik":"0000100790","ticker":null,"issuer_name":"UNION CARBIDE CORP /NEW/","edgar_url":"https://www.sec.gov/Archives/edgar/data/100790/0000029915-26-000004-index.html","primary_entity_key":"0000100790","primary_entity_name":"UNION CARBIDE CORP /NEW/"},"word_count":197,"has_tables":true,"body_markdown":"ITEM 14. PRINCIPAL ACCOUNTING FEES AND SERVICES\n\nThe Dow Inc. Audit Committee pre-approved all auditing services and permitted non-audit services for 2025 (including the fees and terms thereof) to be performed for Dow Inc. and its subsidiaries (including the Corporation) by its independent auditor, subject to the de minimis exception for non-audit services described in Section 10A(i)(1)(B) of the Securities Exchange Act, any such exceptions are approved by the Dow Inc. Audit Committee prior to the completion of the audit. The Corporation's management and its Board of Directors subscribe to these policies and procedures. For the years ended December 31, 2025 and 2024, professional services were performed for the Corporation by Deloitte & Touche LLP, the member firms of Deloitte Touche Tohmatsu Limited, and their respective affiliates (collectively, the \"Deloitte Entities\").\n\nTotal fees paid for the Corporation to the Deloitte Entities were $1.4 million in 2025 and $1.5 million in 2024. These are the aggregate of fees billed for the audit of the Corporation's annual financial statements, the reviews of the financial statements in the Quarterly Reports on Form 10-Q, statutory audits and other regulatory filings.\n\n62\n\n[Table of Contents](#i2aef629ae28d4ab08017402fb32766d6_7)\n\nUnion Carbide Corporation and Subsidiaries\n\nPART IV"}