{"filing":{"accession_number":"0001104659-26-094502","cik":"0001090727","ticker":"UPS","company_name":"UNITED PARCEL SERVICE INC","form":"8-K","filing_date":"2026-08-12","report_date":"2026-08-10","primary_document":"tm2622353d5_8k.htm","primary_document_url":"https://www.sec.gov/Archives/edgar/data/1090727/000110465926094502/tm2622353d5_8k.htm"},"events":[{"id":27047,"run_id":24617,"accession_number":"0001104659-26-094502","anchor_item_number":"8.01","event_type":"debt_issuance","event_domain":"financial","is_material":true,"confidence":0.95,"summary":"UPS entered into an underwriting agreement on August 10, 2026 to issue $1,000,000,000 principal amount of 4.850% Senior Notes due 2031. This is a material creation of a direct financial obligation through debt issuance. While a portion ($450 million) will be contributed to pension trusts, the full $1 billion represents new debt obligations for the company, with net proceeds to be used for general corporate purposes.","company_name":"UNITED PARCEL SERVICE INC","ticker":"UPS","filing_date":"2026-08-12","form":"8-K","submitted_at":null,"items":[{"id":28409,"accession_number":"0001104659-26-094502","item_number":"8.01","item_title":null,"event_type":"debt_issuance","event_domain":"financial","is_material":true,"confidence":0.95,"reasoning":"UPS entered into an underwriting agreement on August 10, 2026 to issue $1,000,000,000 principal amount of 4.850% Senior Notes due 2031. This is a material creation of a direct financial obligation through debt issuance. While a portion ($450 million) will be contributed to pension trusts, the full $1 billion represents new debt obligations for the company, with net proceeds to be used for general corporate purposes.","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-08-12T11:46:36.103340+00:00","company_name":"","ticker":null,"filing_date":""}]}],"classifications":[{"id":28409,"accession_number":"0001104659-26-094502","item_number":"8.01","item_title":null,"event_type":"debt_issuance","event_domain":"financial","is_material":true,"confidence":0.95,"reasoning":"UPS entered into an underwriting agreement on August 10, 2026 to issue $1,000,000,000 principal amount of 4.850% Senior Notes due 2031. This is a material creation of a direct financial obligation through debt issuance. While a portion ($450 million) will be contributed to pension trusts, the full $1 billion represents new debt obligations for the company, with net proceeds to be used for general corporate purposes.","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-08-12T11:46:36.103340+00:00","company_name":"UNITED PARCEL SERVICE INC","ticker":"UPS","filing_date":"2026-08-12"}]}