General Motors GM Carrying amount of acquired credits

Under current regulations, shortfalls to certain emissions standards could result in legal or regulatory proceedings against us, the recall or decertification of one or more of our products, negotiated remedial actions, fines and penalties, and/or restricted product offerings. Based on our current and forecasted sales mix, we currently have, and expect to continue to have shortfalls in complying with current U.S. regulations. We recorded compliance-related costs of $0.5 billion and $0.2 billion in the three months ended June 30, 2026 and 2025 and $0.6 billion and $0.4 billion in the six months ended June 30, 2026 and 2025 in Automotive and other cost of sales. In the three months ended June 30, 2026, our compliance-related costs reflect a net charge of $0.5 billion associated with compliance-related assets due to the repeal of the EPA's endangerment finding in April 2026. Additional compliance costs, under current regulations, including potential fines and penalties, are not reasonably estimable. At June 30, 2026, the carrying amount of our compliance-related assets was $0.7 billion.