BorgWarner (BWA) 10-Q 5 May 21 2021 Q1 Quarterly report Financial data

Cover

Cover - shares	3 Months Ended
	Mar. 31, 2021	Apr. 30, 2021
Entity Information
Document Type	10-Q
Document Quarterly Report	true
Document Period End Date	Mar. 31, 2021
Document Transition Report	false
Entity File Number	1-12162
Entity Registrant Name	BORGWARNER INC.
Entity Incorporation, State or Country Code	DE
Entity Tax Identification Number	13-3404508
Entity Address, Address Line One	3850 Hamlin Road,
Entity Address, City or Town	Auburn Hills,
Entity Address, State or Province	MI
Entity Address, Postal Zip Code	48326
City Area Code	248
Local Phone Number	754-9200
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Filer Category	Large Accelerated Filer
Entity Small Business	false
Entity Emerging Growth Company	false
Entity Shell Company	false
Entity Common Stock, Shares Outstanding		239,847,758
Entity Central Index Key	0000908255
Amendment Flag	false
Document Fiscal Year Focus	2021
Document Fiscal Period Focus	Q1
Current Fiscal Year End Date	--12-31
Common Stock, par value $0.01 per share
Entity Information
Title of each class	Common Stock, par value $0.01 per share
Trading Symbol(s)	BWA
Name of each exchange on which registered	NYSE
Senior Notes
Entity Information
Title of each class	1.80% Senior Notes due 2022
Trading Symbol(s)	BWA22
Name of each exchange on which registered	NYSE

CONDENSED CONSOLIDATED BALANCE

CONDENSED CONSOLIDATED BALANCE SHEETS (UNAUDITED) - USD ($) $ in Millions	Mar. 31, 2021	Dec. 31, 2020
ASSETS
Cash and cash equivalents	$ 1,755	$ 1,650
Receivables, net	3,153	2,919
Inventories, net	1,361	1,286
Prepayments and other current assets	313	312
Total current assets	6,582	6,167
Property, plant and equipment, net	4,449	4,591
Goodwill	2,596	2,627
Other intangible assets, net	1,059	1,096
Investments and other long-term receivables	557	820
Other non-current assets	728	728
Total assets	15,971	16,029
LIABILITIES AND EQUITY
Notes payable and other short-term debt	51	49
Accounts payable	2,485	2,352
Other current liabilities	1,385	1,409
Total current liabilities	3,921	3,810
Long-term debt	3,708	3,738
Retirement-related liabilities	552	576
Other non-current liabilities	1,136	1,181
Commitments and contingencies
Common stock	3	3
Capital in excess of par value	2,589	2,614
Retained earnings	6,321	6,296
Accumulated other comprehensive loss	(736)	(651)
Common stock held in treasury, at cost	(1,810)	(1,834)
Total BorgWarner Inc. stockholders’ equity	6,367	6,428
Noncontrolling interest	287	296
Total equity	6,654	6,724
Total liabilities and equity	$ 15,971	$ 16,029

CONDENSED CONSOLIDATED STATEMEN

CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS (UNAUDITED) - USD ($) shares in Millions, $ in Millions	3 Months Ended
	Mar. 31, 2021	Mar. 31, 2020
Income Statement [Abstract]
Net sales	$ 4,009	$ 2,279
Cost of sales	3,191	1,832
Gross profit	818	447
Selling, general and administrative expenses	377	213
Other operating expense, net	38	36
Operating income	403	198
Equity in affiliates’ earnings, net of tax	(12)	(5)
Unrealized loss on equity securities	272	9
Interest income	(3)	(2)
Interest expense	21	12
Other postretirement income	(11)	(2)
Earnings before income taxes and noncontrolling interest	136	186
Provision for income taxes	42	49
Net earnings	94	137
Net earnings attributable to noncontrolling interest, net of tax	29	8
Net earnings attributable to BorgWarner Inc.	$ 65	$ 129
Earnings Per Share [Abstract]
Earnings per share attributable to BorgWarner Inc. — basic (in dollar per share)	$ 0.27	$ 0.63
Earnings per share attributable to BorgWarner Inc. — diluted (in dollar per share)	$ 0.27	$ 0.63
Weighted average shares outstanding:
Basic (in shares)	237.7	205.7
Diluted (in shares)	238.4	206.2

CONDENSED CONSOLIDATED STATEM_2

CONDENSED CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME (UNAUDITED) - USD ($) $ in Millions		3 Months Ended
		Mar. 31, 2021	Mar. 31, 2020
Statement of Comprehensive Income [Abstract]
Net earnings attributable to BorgWarner Inc.		$ 65	$ 129
Other comprehensive income (loss)
Foreign currency translation adjustments	[1]	(87)	(74)
Hedge instruments	[1]	(6)	(2)
Defined benefit postretirement plans	[1]	8	2
Total other comprehensive loss attributable to BorgWarner Inc.		(85)	(74)
Comprehensive (loss) income attributable to BorgWarner Inc.	[1]	(20)	55
Net earnings attributable to noncontrolling interest, net of tax		29	8
Other comprehensive loss attributable to the noncontrolling interest	[1]	(5)	(3)
Comprehensive income		$ 4	$ 60
[1]	Net of income taxes.

CONDENSED CONSOLIDATED STATEM_3

CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS (UNAUDITED) - USD ($) $ in Millions	3 Months Ended
	Mar. 31, 2021	Mar. 31, 2020
OPERATING
Net cash provided by operating activities	$ 342	$ 263
INVESTING
Capital expenditures, including tooling outlays	(195)	(117)
Capital expenditures for damage to property, plant and equipment	(2)	0
Proceeds from settlement of net investment hedges, net	11	1
Proceeds from asset disposal and other, net	1	(4)
Net cash used in investing activities	(185)	(120)
FINANCING
Net increase in notes payable	7	0
Additions to debt	22	13
Payments for debt issuance costs	(1)	0
Repayments of debt, including current portion	(26)	(14)
Payments for stock-based compensation items	(13)	(12)
Dividends paid to BorgWarner stockholders	(40)	(35)
Dividends paid to noncontrolling stockholders	0	(14)
Net cash used in financing activities	(51)	(62)
Effect of exchange rate changes on cash	(1)	(12)
Net increase in cash and cash equivalents	105	69
Cash and cash equivalents at beginning of year	1,650	832
Cash and cash equivalents at end of period	$ 1,755	$ 901

OPERATING CASH FLOWS AND OTHER

OPERATING CASH FLOWS AND OTHER SUPPLEMENTAL FINANCIAL INFORMATION	3 Months Ended
	Mar. 31, 2021
Supplemental Cash Flow Elements [Abstract]
OPERATING CASH FLOWS AND OTHER SUPPLEMENTAL FINANCIAL INFORMATION	OPERATING CASH FLOWS AND OTHER SUPPLEMENTAL FINANCIAL INFORMATION Three Months Ended March 31, (in millions) 2021 2020 OPERATING Net earnings $ 94 $ 137 Adjustments to reconcile net earnings to net cash flows from operations: Non-cash charges (credits) to operations: Depreciation and amortization 195 112 Stock-based compensation expense 12 10 Restructuring expense, net of cash paid 18 2 Deferred income tax benefit (64) (5) Unrealized loss on equity securities 272 9 Other non-cash adjustments (16) (4) Net earnings adjusted for non-cash charges to operations 511 261 Retirement plan contributions (7) (5) Changes in assets and liabilities, excluding effects of acquisitions, divestitures and foreign currency translation adjustments: Receivables (290) 152 Inventories (104) (58) Prepayments and other current assets — (8) Accounts payable and accrued expenses 172 (96) Prepaid taxes and income taxes payable 18 8 Other assets and liabilities 42 9 Net cash provided by operating activities $ 342 $ 263 SUPPLEMENTAL CASH FLOW INFORMATION Cash paid during the period for: Interest $ 25 $ 29 Income taxes, net of refunds $ 75 $ 43 Non-cash investing transactions Period end accounts payable related to property, plant and equipment purchases $ 107 $ 55

BASIS OF PRESENTATION

BASIS OF PRESENTATION	3 Months Ended
	Mar. 31, 2021
Organization, Consolidation and Presentation of Financial Statements [Abstract]
BASIS OF PRESENTATION	BASIS OF PRESENTATION The accompanying unaudited Condensed Consolidated Financial Statements of BorgWarner Inc. and Consolidated Subsidiaries (the “Company”) have been prepared in accordance with accounting principles generally accepted in the United States of America (“GAAP”) for interim financial information and with the instructions to Form 10-Q and Rule 10-01 of Regulation S-X. Accordingly, they do not include all of the information and footnotes necessary for a comprehensive presentation of financial position, results of operations and cash flow activity required by GAAP for complete financial statements. In the opinion of management, all normal recurring adjustments necessary for a fair statement of results have been included. Certain prior period amounts have been reclassified to conform to the current period presentation. Operating results for the three months ended March 31, 2021 are not necessarily indicative of the results that may be expected for the year ending December 31, 2021. The balance sheet as of December 31, 2020 was derived from the audited financial statements as of that date. For further information, refer to the Consolidated Financial Statements and Footnotes thereto included in the Company’s Annual Report on Form 10-K for the year ended December 31, 2020. Management makes estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities as of the date of the financial statements and accompanying notes, as well as the amounts of revenues and expenses reported during the periods covered by those financial statements and accompanying notes. Actual results could differ from these estimates. COVID-19 Pandemic Update Throughout 2020, COVID-19 materially impacted the Company’s business and results of operations. During the first quarter of 2020, the impact of COVID-19 was initially experienced primarily by operations in China. Following the declaration of COVID-19 as a global pandemic on March 11, 2020, government authorities around the world began to impose shelter-in-place orders and other restrictions. As a result, many OEMs began suspending manufacturing operations, particularly in North America and Europe. This led to various temporary closures of, or reduced operations at, the Company’s manufacturing facilities, late in the first quarter of 2020 and throughout the second quarter of 2020. During the second half of 2020, as global management of COVID-19 evolved and government restrictions were removed or lessened, production levels improved, and substantially all of the Company’s production facilities resumed closer to normal operations by the end of the third quarter of 2020. It is possible the COVID-19 pandemic could result in adverse impacts in the future. Management cannot reasonably estimate the full impact the COVID-19 pandemic could have on the Company’s financial condition, results of operations or cash flows in the future.

NEW ACCOUNTING PRONOUNCEMENTS

NEW ACCOUNTING PRONOUNCEMENTS	3 Months Ended
	Mar. 31, 2021
Accounting Standards Update and Change in Accounting Principle [Abstract]
NEW ACCOUNTING PRONOUNCEMENTS	NEW ACCOUNTING PRONOUNCEMENTS In January 2020, the FASB issued ASU No. 2020-1, “Investments - Equity Securities (Topic 321), Investments - Equity Method and Joint Ventures (Topic 323), and Derivatives and Hedging (Topic 815).” It clarifies the interaction among the accounting for equity securities, equity method investments, and certain derivative instruments. Specifically, for the purposes of applying the ASC Topic 321 measurement alternative, a company should consider observable transactions immediately before applying or upon discontinuing the equity method. Additionally, when determining the accounting for certain forward contracts and purchased options entered into to purchase securities, a company should not consider if the underlying securities would be accounted for under the equity method (ASC Topic 323) or fair value option (ASC Topic 825). This guidance was effective for interim and annual periods beginning after December 15, 2020. The Company adopted this guidance as of January 1, 2021, and there was no impact on its Consolidated Financial Statements. In December 2019, the FASB issued ASU No. 2019-12, “Income Taxes (Topic 740) - Simplifying the Accounting for Income Taxes.” It removes certain exceptions to the general principles in ASC Topic 740 and improves consistent application of and simplifies GAAP for other areas of ASC Topic 740 by clarifying and amending existing guidance. This guidance was effective for interim and annual reporting periods beginning after December 15, 2020. The Company adopted this guidance as of January 1, 2021, and the impact on its Consolidated Financial Statements was immaterial. In August 2018, the FASB issued ASU No. 2018-14, “Compensation - Retirement Benefits - Defined Benefit Plans - General (Subtopic 715-20).” It (i) requires the removal of disclosures that are no longer considered cost beneficial; (ii) clarifies specific requirements of certain disclosures; and (iii) adds new disclosure requirements, including the weighted average interest crediting rates for cash balance plans and other plans with promised interest crediting rates, and reasons for significant gains and losses related to changes in the benefit obligation. This guidance was effective for annual periods beginning after December 15, 2020. The Company adopted this guidance as of January 1, 2021, and there was no impact on these Condensed Consolidated Financial Statements; however, the Company will include the annual disclosures as required in its Form 10-K.

ACQUISITIONS

ACQUISITIONS	3 Months Ended
	Mar. 31, 2021
Business Combinations [Abstract]
ACQUISITIONS	ACQUISITIONS Proposed Acquisition of AKASOL AG On February 15, 2021, the Company entered into a Business Combination Agreement (the “Agreement”) with AKASOL AG (“AKASOL”). Pursuant to the agreement, on March 26, 2021, a wholly-owned subsidiary of the Company launched a voluntary public takeover offer at €120.00 per share in cash for all outstanding shares of AKASOL, which valued 100% of AKASOL’s equity at approximately €727 million. Holders of approximately 59% of AKASOL’s outstanding shares committed through Irrevocable Undertakings to accept the offer with respect to their share s. The final acceptance period for this takeover offer is expected to end on May 26, 2021. The Company anticipates that the transaction will be funded primarily with a combination of available cash and incremental debt. Pur suant to the Agreement and to satisfy certain cash confirmation requirements in support of the acquisition pursuant to German law, on February 19, 2021, the Company entered into a $900 million, 364-day delayed draw term loan facility that was undrawn at March 31, 2021 and is expected to remain undrawn. The transaction, which is expected to close in the second quarter of 2021, has received required regulatory approvals but is subject to the satisfaction of other customary closing conditions. Delphi Technologies PLC On October 1, 2020, the Company completed its acquisition of 100% of the outstanding ordinary shares of Delphi Technologies PLC (“Delphi Technologies”) from the shareholders of Delphi Technologies pursuant to the terms of the Transaction Agreement, dated January 28, 2020, as amended on May 6, 2020, by and between the Company and Delphi Technologies (the “Transaction Agreement”). Pursuant to the terms of the Transaction Agreement, the Company issued, in exchange for each Delphi Technologies share, 0.4307 of a share of common stock of the Company, par value $0.01 per share and cash in lieu of any fractional share. In the aggregate, the Company delivered consideration of approximately $2.4 billion. The acquisition strengthens the Company’s electronics and power electronics products, capabilities and scale, positions the Company for greater growth as electrified propulsion systems gain momentum and enhances key combustion, commercial vehicle and aftermarket product offerings. Upon closing, the Company also assumed approximately $800 million (par value) in aggregate principal amount of Delphi Technologies’ outstanding 5.000% Senior Notes due 2025 (the “DT Notes”). On October 5, 2020, the Company completed its offer to exchange new BorgWarner notes for the DT Notes. Approximately $776 million in aggregate principal amount of outstanding DT Notes, representing 97% of the $800 million total outstanding principal amount of the DT Notes, were validly exchanged and cancelled for new BorgWarner notes. Following such cancellation, approximately $24 million in aggregate principal amount of the DT Notes remain outstanding. Since the majority of the DT Notes were exchanged, the Company was able to eliminate substantially all of the restrictive covenants and events of default not related to payment on the $800 million in outstanding senior notes of the Company. The following table summarizes the purchase price for Delphi Technologies: (in millions, except for share data) BorgWarner common stock issued for purchase of Delphi Technologies 37,188,819 BorgWarner share price at October 1, 2020 $ 39.54 Fair value of stock consideration $ 1,470 Stock compensation consideration 7 Total stock consideration $ 1,477 Cash consideration 18 Repayment of Delphi Technologies’ debt 896 Total consideration $ 2,391 The purchase price was allocated on a preliminary basis as of October 1, 2020. Assets acquired and liabilities assumed were recorded at estimated fair values based on management’s estimates, available information, and supportable assumptions that management considered reasonable. The Company is in the process of finalizing all purchase accounting adjustments related to the Delphi Technologies acquisition. Certain estimated values for the acquisition, including goodwill, intangible assets and deferred taxes are not yet finalized, and the preliminary purchase price allocations are subject to change as the Company completes its analysis of the fair value at the date of acquisition. The final valuation of assets acquired and liabilities assumed may be materially different from the estimated values shown below. The following table summarizes the estimated fair values of assets acquired and liabilities assumed as of the acquisition date and subsequent measurement period adjustments: (in millions) Initial Allocation Measurement Period Adjustments Revised Allocation ASSETS Cash and cash equivalents $ 460 $ — $ 460 Receivables, net 901 1 902 Inventories, net 398 (1) 397 Prepayments and other current assets 77 — 77 Property, plant and equipment, net 1,548 — 1,548 Investments and other long-term receivables 103 — 103 Goodwill 710 1 711 Other intangible assets, net 760 — 760 Other non-current assets 359 — 359 Total assets acquired 5,316 1 5,317 LIABILITIES Notes payable and other short-term debt 2 — 2 Accounts payable 692 — 692 Other current liabilities 609 (1) 608 Long-term debt 934 — 934 Other non-current liabilities: Retirement-related 313 — 313 Other 286 — 286 Total liabilities assumed 2,836 (1) 2,835 Noncontrolling interests 89 — 89 Net assets and noncontrolling interests acquired $ 2,391 $ 2 $ 2,393 Any excess of the purchase price over the estimated fair value of net assets was recognized as goodwill. Goodwill of $711 million, including the impact of measurement period adjustments, was allocated across the Company’s four segments, as noted in the table below. The goodwill consists of the Company’s expected future economic benefits that will arise from expected future product sales and operational synergies from combining Delphi Technologies with its existing business and is not deductible for tax purposes. (in millions) Air Management $ 147 e-Propulsion & Drivetrain 281 Fuel Injection — Aftermarket 283 Total acquisition date goodwill $ 711 The valuation of intangible assets was determined using an income approach methodology. The fair values of the customer relationship intangible assets were estimated using the multi-period excess earnings method. Assumptions used in these calculations were considered from a market participant perspective and include revenue growth rates, estimated earnings, contributory asset charges, customer attrition and discount rates. The fair values of the developed technology and trade name intangible assets were estimated utilizing the relief from royalty method, which calculates the cost savings associated with owning rather than licensing the assets. Assumed royalty rates are applied to projected revenue for the remaining useful lives of the assets to estimate the royalty savings. Assumptions used in the determination of the fair value of the developed technology included revenue growth rates, royalty rates, obsolescence factors and discount rates. Assumptions used in the determination of the fair value of the trade name included the revenue growth rates, the royalty rate and discount rate. The following table summarizes the other intangible assets acquired: (in millions) Estimated Life Estimated Fair Value Amortized intangible assets: Developed technology 14 years $ 270 Customer relationships 15 years 380 Total amortized intangible assets 650 Unamortized trade name Indefinite 110 Total other intangible assets $ 760 Generally accepted valuation practice indicates that assets and liabilities may be valued using a range of methodologies. The property, plant and equipment and inventory acquired were valued using a combination of cost and market approaches. Goodwill, identifiable intangible assets, noncontrolling interests and the equity method investment were valued using the income approach. Management used a third-party valuation firm to assist in the determination of the preliminary purchase accounting fair values; however, management ultimately oversees the third-party valuation firm to ensure that the transaction-specific assumptions are appropriate for the Company. On a pro forma basis, the combined net sales of the Company and Delphi Technologies for the three months ended March 31, 2020 were $3,224 million. Romeo Power, Inc. In May 2019, the Company invested $50 million in exchange for a 20% equity interest in Romeo Systems, Inc., now known as Romeo Power, Inc., (“Romeo”) a technology-leading battery module and pack supplier that was then privately held. The Company accounted for this investment in Series A-1 Preferred Stock of Romeo under the measurement alternative in ASC Topic 321, “Investments - Equity Securities” for equity securities without a readily determinable fair value. Such investments are measured at cost, less any impairment, plus or minus changes resulting from observable price changes in orderly transactions for an identical or similar investment of the same issuer. In September 2019, the Company and Romeo contributed total equity of $10 million and formed a new joint venture, BorgWarner Romeo Power LLC (“Romeo JV”), in which the Company owns a 60% interest. Romeo JV is a variable interest entity focusing on producing battery module and pack technology. The Company is the primary beneficiary of Romeo JV and consolidates Romeo JV in its consolidated financial statements. On December 29, 2020, through the business combination of Romeo Systems, Inc. and special purpose acquisition company RMG Acquisition Corporation, a new entity, Romeo Power, Inc., became a publicly listed company. The Company’s ownership in Romeo was reduced to 14%, and the investment no longer qualified for the measurement alternative under ASC Topic 321 as the investment now has a readily determinable fair value. Therefore, the investment is recorded at fair value on an ongoing basis with changes in fair value being recognized in Unrealized loss on equity securities in the Condensed Consolidated Statements of Operations. During the three months ended March 31, 2021, the Company recorded a loss of $272 million to adjust the carrying value of the Company’s investment to fair value of $160 million, which is reflected in Investments and other long-term receivables in the Company’s Condensed Consolidated Balance Sheets. During the three months ended March 31, 2020, after completing a qualitative assessment which indicated the Company’s equity securities in Romeo may have been impaired, the Company recorded a $9 million impairment charge to reflect this investment at its estimated fair value of $41 million. The estimated fair value of Romeo was determined using unobservable inputs including quantitative information from lower valuations in recently completed or proposed financings and the liquidation preferences included in the Romeo stock agreements. These unobservable inputs are considered Level 3.

REVENUE FROM CONTRACTS WITH CUS

REVENUE FROM CONTRACTS WITH CUSTOMERS	3 Months Ended
	Mar. 31, 2021
Revenue from Contract with Customer [Abstract]
REVENUE FROM CONTRACTS WITH CUSTOMERS	REVENUE FROM CONTRACTS WITH CUSTOMERS The Company manufactures and sells products, primarily to OEMs of light vehicles and, to a lesser extent, to other OEMs of commercial vehicles and off-highway vehicles, to certain Tier One vehicle systems suppliers and into the aftermarket. The Company’s payment terms are based on customary business practices and vary by customer type and products offered. We have evaluated the terms of our arrangements and determined that they do not contain significant financing components. Generally, revenue is recognized upon shipment or delivery; however, a limited number of the Company’s customer arrangements for its highly customized products with no alternative use provide the Company with the right to payment during the production process. As a result, for these limited arrangements, revenue is recognized as goods are produced and control transfers to the customer using the input cost-to-cost method. The Company recorded a contract asset of $15 million and $16 million at March 31, 2021 and December 31, 2020, respectively, for these arrangements. These amounts are reflected in Prepayments and other current assets in the Company’s Condensed Consolidated Balance Sheets. In limited instances, certain customers have provided payments in advance of receiving related products, typically at the onset of an arrangement prior to the beginning of production. These contract liabilities are reflected as Other current liabilities and Other non-current liabilities in the Condensed Consolidated Balance Sheets and were $14 million and $6 million at March 31, 2021 and $22 million and $6 million at December 31, 2020, respectively. These amounts are reflected as revenue over the term of the arrangement (typically 3 to 7 years) as the underlying products are shipped and represent the Company’s remaining performance obligations as of the end of the period. Sales to certain aftermarket customers provide a right of return to the customers. The Company recognizes an estimated return asset (and adjusts for cost of sales) for the right to recover the products returned by the customer. ASC Topic 606 requires that return assets be presented separately from inventory. As of March 31, 2021 and December 31, 2020, the Company had return assets of $9 million and $8 million recorded in Prepayments and other current assets, respectively. The Company continually seeks business development opportunities and at times provides customer incentives for new program awards. When the Company determines that the payments are incremental and incurred only if the new business is obtained and expects to recover these amounts from the customer over the term of the new business arrangement, the Company capitalizes these amounts. As of March 31, 2021 and December 31, 2020, the Company recorded customer incentive payments of $43 million in Prepayments and other current assets, and $153 million and $166 million in Other non-current assets in the Condensed Consolidated Balance Sheets, respectively. The following tables represent a disaggregation of revenue from contracts with customers by reporting segment and region and reflects the results of former Delphi Technologies entities in the three months ended March 31, 2021. Refer to Note 22, “Reporting Segments And Related Information,” to the Condensed Consolidated Financial Statements for more information. Three Months Ended March 31, 2021 (In millions) Air Management e-Propulsion & Drivetrain Fuel Injection Aftermarket Total North America $ 532 $ 535 $ 3 $ 67 $ 1,137 Europe 833 276 271 102 1,482 Asia 572 602 137 13 1,324 Other 31 6 15 14 66 Total $ 1,968 $ 1,419 $ 426 $ 196 $ 4,009 Three Months Ended March 31, 2020 (In millions) Air Management e-Propulsion & Drivetrain Fuel Injection Aftermarket Total North America $ 387 $ 423 $ — $ — $ 810 Europe 711 191 — — 902 Asia 291 242 — — 533 Other 30 4 — — 34 Total $ 1,419 $ 860 $ — $ — $ 2,279

RESTRUCTURING

RESTRUCTURING	3 Months Ended
	Mar. 31, 2021
Restructuring and Related Activities [Abstract]
RESTRUCTURING	RESTRUCTURINGThe Company’s restructuring activities are undertaken, as necessary, to execute management’s strategy and streamline operations, consolidate and take advantage of available capacity and resources, and ultimately achieve net cost reductions. Restructuring activities include efforts to integrate and rationalize the Company’s business and to relocate operations to best cost locations. The Company’s restructuring expenses consist primarily of employee termination benefits (principally severance and/or termination benefits) and other costs, which are primarily professional fees and costs related to facility closures and exits. Three Months Ended March 31, 2021 (in millions Air Management e-Propulsion & Drivetrain Fuel Injection Total Employee termination benefits $ 14 $ 4 $ 3 $ 21 Other 3 6 — 9 Total restructuring expense $ 17 $ 10 $ 3 $ 30 Three Months Ended March 31, 2020 Air Management e-Propulsion & Drivetrain Fuel Injection Total Employee termination benefits $ 11 $ 1 $ — $ 12 Other 2 1 — 3 Total restructuring expense $ 13 $ 2 $ — $ 15 The following tables display a rollforward of the restructuring liability recorded within the Company’s Condensed Consolidated Balance Sheets and the related cash flow activity: (in millions Employee Benefit Terminations Other Total Balance at January 1, 2021 $ 160 $ 13 $ 173 Restructuring expense, net 21 9 30 Cash payments (54) (12) (66) Balance at March 31, 2021 127 10 137 Less: Non-current restructuring liability 48 3 51 Current restructuring liability at March 31, 2021 $ 79 $ 7 $ 86 Employee Benefit Terminations Other Total Balance at January 1, 2020 $ 34 $ — $ 34 Restructuring expense, net 12 3 15 Cash payments (13) (1) (14) Balance at March 31, 2020 33 2 35 Less: Non-current restructuring liability — — — Current restructuring liability at March 31, 2020 $ 33 $ 2 $ 35 In February 2020, the Company announced a restructuring plan to address existing structural costs. During the three months ended March 31, 2021 and 2020, the Company recorded $24 million and $15 million of restructuring charges related to this plan, respectively. Cumulatively, the Company has incurred $172 million of restructuring charges related to this plan. This plan is expected to result in a total of $300 million of restructuring costs through 2022. Nearly all of the restructuring charges associated with this plan are expected to be cash expenditures. In 2019, legacy Delphi Technologies announced a restructuring plan to reshape and realign its global technical center footprint and reduce salaried and contract staff. The Company continued actions under this program post-acquisition and has recorded cumulative charges of $7 million since October 1, 2020, including approximately $5 million in restructuring charges during the three months ended March 31, 2021. Actions under this program have been substantially completed as of March 31, 2021. Any remaining charges related to this program are subject to consultation with employee works councils and other employee representatives and are not expected to be significant. During the three months ended March 31, 2021 and 2020, the Company incurred restructuring expenses primarily related to these actions: Air Management • During the three months ended March 31, 2021, the segment recorded $15 million of restructuring costs, primarily related to severance costs, professional fees and a voluntary termination program to reduce existing structural costs. • During the three months ended March 31, 2021, the segment recorded $2 million primarily related to severance costs under a legacy Delphi Technologies restructuring plan to realign its global technical center footprint and implement headcount reductions. • During the three months ended March 31, 2020, the segment recorded $13 million of restructuring costs, of which $8 million related to a voluntary termination program where approximately 350 employees accepted termination packages and $5 million related to severance costs and professional fees for specific actions to reduce structural costs. e-Propulsion & Drivetrain • During the three months ended March 31, 2021, the segment recorded $6 million primarily related to severance costs, equipment relocation and professional fees to reduce existing structural costs and $4 million related to professional fees and other costs associated with the announced closure of a facility in Europe. • During the three months ended March 31, 2020, the segment recorded $2 million primarily related to professional fees for actions to reduce structural costs and severance costs. Fuel Injection • During the three months ended March 31, 2021, the segment recorded $3 million primarily related to severance costs under a legacy Delphi Technologies restructuring plan to realign its global technical center footprint and implement headcount reductions. Estimates of restructuring expense are based on information available at the time such charges are recorded. Due to the inherent uncertainty involved in estimating restructuring expenses, actual amounts paid for such activities may differ from amounts initially recorded. Accordingly, the Company may record revisions of previous estimates by adjusting previously established accruals. The Company continues to evaluate different options across its operations to reduce existing structural costs over the next few years. The Company will recognize restructuring expense associated with any future actions at the time they are approved and become probable or are incurred. Any future actions could result in significant restructuring expense.

RESEARCH AND DEVELOPMENT COSTS

RESEARCH AND DEVELOPMENT COSTS	3 Months Ended
	Mar. 31, 2021
Research and Development [Abstract]
RESEARCH AND DEVELOPMENT COSTS	RESEARCH AND DEVELOPMENT COSTS The Company’s net Research & Development (“R&D”) expenditures are included in Selling, general and administrative expenses of the Condensed Consolidated Statements of Operations. Customer reimbursements are netted against gross R&D expenditures as they are considered a recovery of cost. Customer reimbursements for prototypes are recorded net of prototype costs based on customer contracts, typically either when the prototype is shipped or when it is accepted by the customer. Customer reimbursements for engineering services are recorded when performance obligations are satisfied in accordance with the contract. Financial risks and rewards transfer upon shipment, acceptance of a prototype component by the customer or upon completion of the performance obligation, as stated in the respective customer agreement. The Company has contracts with several customers relating to R&D activities that the Company performs at the Company’s various R&D locations. The following table presents the Company’s gross and net expenditures on R&D activities: Three Months Ended March 31, (in millions) 2021 2020 Gross R&D expenditures $ 200 $ 118 Customer reimbursements (17) (9) Net R&D expenditures $ 183 $ 109

OTHER OPERATING EXPENSE, NET

OTHER OPERATING EXPENSE, NET	3 Months Ended
	Mar. 31, 2021
Other Income and Expenses [Abstract]
OTHER OPERATING EXPENSE, NET	OTHER OPERATING EXPENSE, NET Items included in Other operating expense, net consist of: Three Months Ended March 31, (in millions) 2021 2020 Restructuring expense (Note 5) $ 30 $ 15 Merger, acquisition and divestiture expense 13 21 Net gain on insurance recovery for property damage (2) — Other income, net (3) — Other operating expense, net $ 38 $ 36 Merger, acquisition and divestiture expense: During the three months ended March 31, 2021 and 2020, the Company recorded merger, acquisition and divestiture expense of $13 million and $21 million, respectively. The expense for 2021 primarily related to professional fees for integration and other support associated with the Company’s acquisition of Delphi Technologies completed on October 1, 2020 and professional fees associated with the proposed acquisition of AKASOL. The expense for 2020 primarily related to professional fees associated with the Company’s acquisition of Delphi Technologies.

INCOME TAXES

INCOME TAXES	3 Months Ended
	Mar. 31, 2021
Income Tax Disclosure [Abstract]
INCOME TAXES	INCOME TAXES The Company’s provision for income taxes is based upon an estimated annual tax rate for the year applied to federal, state and foreign income. On a quarterly basis, the annual effective tax rate is adjusted, as appropriate, based upon changed facts and circumstances, if any, as compared to those forecasted at the beginning of the fiscal year and each interim period thereafter. The Company’s effective tax rate for the three months ended March 31, 2021 and 2020 was 31% and 26%, respectively. The 2021 rate was unfavorably impacted by jurisdictions with pretax losses for which no tax benefit could be realized. Additionally, the Company’s effective tax rate includes a net discrete tax benefit of $20 million primarily related to changes to certain withholding rates applied to unremitted earnings. The 2020 rate includes reductions in income tax expense of $4 million related to restructuring expense and $12 million for other one-time adjustments. The other one-time adjustments primarily relate to tax law changes in India that were enacted during the quarter and the release of certain unrecognized tax benefits due to the closure of an audit.

INVENTORIES, NET

INVENTORIES, NET	3 Months Ended
	Mar. 31, 2021
Inventory Disclosure [Abstract]
INVENTORIES, NET	INVENTORIES, NET A summary of Inventories, net is presented below: March 31, December 31, (in millions) 2021 2020 Raw material and supplies $ 875 $ 827 Work in progress 162 150 Finished goods 342 324 FIFO inventories 1,379 1,301 LIFO reserve (18) (15) Inventories, net $ 1,361 $ 1,286

OTHER CURRENT AND NON-CURRENT A

OTHER CURRENT AND NON-CURRENT ASSETS	3 Months Ended
	Mar. 31, 2021
Deferred Costs, Capitalized, Prepaid, and Other Assets Disclosure [Abstract]
OTHER CURRENT AND NON-CURRENT ASSETS	OTHER CURRENT AND NON-CURRENT ASSETS Additional detail related to assets is presented below: March 31, December 31, (in millions) 2021 2020 Prepayments and other current assets: Prepaid tooling $ 86 $ 84 Prepaid taxes 58 64 Customer incentive payments (Note 4) 43 43 Prepaid engineering 33 33 Contract assets (Note 4) 15 16 Other 78 72 Total prepayments and other current assets $ 313 $ 312 Investments and other long-term receivables: Investment in equity affiliates $ 306 $ 297 Equity securities (Note 3) 202 472 Other long-term receivables 49 51 Total investments and other long-term receivables $ 557 $ 820 Other non-current assets: Deferred income taxes $ 291 $ 291 Operating leases 219 211 Customer incentive payments (Note 4) 153 166 Other 65 60 Total other non-current assets $ 728 $ 728

GOODWILL AND OTHER INTANGIBLES

GOODWILL AND OTHER INTANGIBLES	3 Months Ended
	Mar. 31, 2021
Goodwill and Intangible Assets Disclosure [Abstract]
GOODWILL AND OTHER INTANGIBLES	GOODWILL AND OTHER INTANGIBLES During the fourth quarter of each year, the Company assesses its goodwill assigned to each of its reporting units. In addition, the Company may test goodwill in between annual test dates if an event occurs or circumstances change that could more-likely-than-not reduce the fair value of a reporting unit below its carrying value. No events or circumstances were noted in the first quarter of 2021 requiring additional assessment or testing. Future changes in the judgments, assumptions and estimates from those used in acquisition-related valuations and goodwill impairment testing, including discount rates or future operating results and related cash flow projections, could result in significantly different estimates of the fair values in the future. An increase in discount rates, a reduction in projected cash flows or a combination of the two could lead to a reduction in the estimated fair values, which may result in impairment charges that could materially affect the Company’s financial statements in any given year. A summary of the changes in the carrying amount of goodwill are as follows: (in millions) Air Management e-Propulsion & Drivetrain Aftermarket Total Gross goodwill balance, December 31, 2020 $ 1,517 $ 1,313 $ 299 $ 3,129 Accumulated impairment losses, December 31, 2020 (502) — — (502) Net goodwill balance, December 31, 2020 $ 1,015 $ 1,313 $ 299 $ 2,627 Goodwill during the period: Measurement period adjustments (4) 9 (4) 1 Other, primarily translation adjustment (13) (12) (7) (32) Ending balance, March 31, 2021 $ 998 $ 1,310 $ 288 $ 2,596 The Company’s other intangible assets, primarily from acquisitions, consist of the following: March 31, 2021 December 31, 2020 (in millions) Estimated useful lives (years) Gross Accumulated Net Gross Accumulated Net Amortized intangible assets: Patented and unpatented technology 7 - 15 $ 380 $ 81 $ 299 $ 383 $ 77 $ 306 Customer relationships 7 - 15 868 276 592 893 272 621 Miscellaneous 1 - 13 9 7 2 10 7 3 Total amortized intangible assets 1,257 364 893 1,286 356 930 Unamortized trade names 166 — 166 166 — 166 Total other intangible assets $ 1,423 $ 364 $ 1,059 $ 1,452 $ 356 $ 1,096

PRODUCT WARRANTY

PRODUCT WARRANTY	3 Months Ended
	Mar. 31, 2021
Product Warranties Disclosures [Abstract]
PRODUCT WARRANTY	PRODUCT WARRANTYThe Company provides warranties on some, but not all, of its products. The warranty terms are typically from one The following table summarizes the activity in the product warranty accrual accounts: (in millions) 2021 2020 Beginning balance, January 1 $ 253 $ 116 Provisions for current period sales 28 15 Adjustments of prior estimates 13 5 Payments (29) (18) Translation adjustment (5) (2) Ending balance, March 31 $ 260 $ 116 The product warranty liability is classified in the Condensed Consolidated Balance Sheets as follows: March 31, December 31, (in millions) 2021 2020 Accounts payable and accrued expenses $ 155 $ 164 Other non-current liabilities 105 89 Total product warranty liability $ 260 $ 253

NOTES PAYABLE AND DEBT

NOTES PAYABLE AND DEBT	3 Months Ended
	Mar. 31, 2021
Debt Disclosure [Abstract]
NOTES PAYABLE AND DEBT	NOTES PAYABLE AND DEBT As of March 31, 2021 and December 31, 2020, the Company had debt outstanding as follows: March 31, December 31, ( in millions ) 2021 2020 Short-term borrowings $ 47 $ 45 Long-term debt 1.800% Senior notes due 11/07/22 (€500 million par value) 585 609 3.375% Senior notes due 03/15/25 ($500 million par value) 498 498 5.000% Senior notes due 03/15/25 ($800 million par value)* 906 912 2.650% Senior notes due 07/01/27 ($1,100 million par value) 1,089 1,088 7.125% Senior notes due 02/15/29 ($121 million par value) 119 119 4.375% Senior notes due 03/15/45 ($500 million par value) 494 494 Term loan facilities, finance leases and other 21 22 Total long-term debt 3,712 3,742 Less: current portion 4 4 Long-term debt, net of current portion $ 3,708 $ 3,738 ________________ *Includes the fair value step-up from the Delphi Technologies acquisition, which was based on observable market data and will be amortized as a reduction to interest expense over the remaining life of the instrument using the effective interest method. The Company may utilize uncommitted lines of credit for short-term working capital requirements. As of March 31, 2021 and December 31, 2020, the Company had $47 million and $45 million, respectively, in borrowings under these facilities, which are classified in Notes payable and short-term debt on the Condensed Consolidated Balance Sheets. The weighted average interest rate on short-term borrowings outstanding as of March 31, 2021 and December 31, 2020 was 1.6% and 1.7%, respectively. The weighted average interest rate on all borrowings outstanding, including the effects of outstanding cross-currency swaps, as of March 31, 2021 and December 31, 2020 was 2.8%. On February 19, 2021, the Company entered into a $900 million, 364-day delayed draw term loan facility to satisfy certain cash confirmation requirements in support of the proposed acquisition of AKASOL. The facility remained undrawn at March 31, 2021 and is expected to remain undrawn. Refer to Note 3, “Acquisitions,” to the Condensed Consolidated Financial Statements for more information. The Company has a $2.0 billion multi-currency revolving credit facility which allows the Company the ability to increase the facility by $1.0 billion with bank group approval. The credit agreement contains customary events of default and one key financial covenant, which is a debt-to-EBITDA (Earnings Before Interest, Taxes, Depreciation and Amortization) ratio. The Company was in compliance with the financial covenant at March 31, 2021. At March 31, 2021 and December 31, 2020, the Company had no outstanding borrowings under this facility. The Company’s commercial paper program allows the Company to issue up to $2.0 billion of short-term, unsecured commercial paper notes under the limits of its multi-currency revolving credit facility. Under this program, the Company may issue notes from time to time and use the proceeds for general corporate purposes. The Company had no outstanding borrowings under this program as of March 31, 2021 and December 31, 2020. The total current combined borrowing capacity under the multi-currency revolving credit facility and commercial paper program cannot exceed $2 billion. As of March 31, 2021 and December 31, 2020, the estimated fair values of the Company’s senior unsecured notes totaled $3,893 million and $4,052 million, respectively. The estimated fair values were $202 million higher than their carrying value at March 31, 2021 and $332 million higher than their carrying value at December 31, 2020. Fair market values of the senior unsecured notes are developed using observable values for similar debt instruments, which are considered Level 2 inputs as defined by ASC Topic 820. The carrying values of the Company's multi-currency revolving credit facility and commercial paper program approximates fair value. The fair value estimates do not necessarily reflect the values the Company could realize in the current markets. The Company had outstanding letters of credit of $36 million and $33 million at March 31, 2021 and December 31, 2020, respectively. The letters of credit typically act as guarantees of payment to certain third parties in accordance with specified terms and conditions.

OTHER CURRENT AND NON-CURRENT L

OTHER CURRENT AND NON-CURRENT LIABILITIES	3 Months Ended
	Mar. 31, 2021
Other Liabilities Disclosure [Abstract]
OTHER CURRENT AND NON-CURRENT LIABILITIES	OTHER CURRENT AND NON-CURRENT LIABILITIES Additional detail related to liabilities is presented in the table below: March 31, December 31, (in millions) 2021 2020 Other current liabilities: Payroll and employee related $ 224 $ 301 Customer related 238 198 Product warranties (Note 12) 155 164 Income taxes payable 112 102 Employee termination benefits (Note 5) 79 101 Indirect taxes 71 69 Accrued freight 51 41 Operating leases 49 47 Dividends payable 39 6 Interest 31 18 Insurance 20 20 Retirement related 15 16 Contract liabilities (Note 4) 14 22 Other 287 304 Total other current liabilities $ 1,385 $ 1,409 Other non-current liabilities: Non-current income tax liabilities $ 306 $ 300 Deferred income taxes 235 276 Operating leases 176 172 Derivative instruments 126 162 Product warranties (Note 12) 105 89 Deferred income 64 55 Employee termination benefits (Note 5) 48 59 Other 76 68 Total other non-current liabilities $ 1,136 $ 1,181

FAIR VALUE MEASUREMENTS

FAIR VALUE MEASUREMENTS	3 Months Ended
	Mar. 31, 2021
Fair Value Disclosures [Abstract]
FAIR VALUE MEASUREMENTS	FAIR VALUE MEASUREMENTS ASC Topic 820 emphasizes that fair value is a market-based measurement, not an entity-specific measurement. Therefore, a fair value measurement should be determined based on assumptions that market participants would use in pricing an asset or liability. As a basis for considering market participant assumptions in fair value measurements, ASC Topic 820 establishes a fair value hierarchy, which prioritizes the inputs used in measuring fair values as follows: Level 1: Observable inputs such as quoted prices for identical assets or liabilities in active markets; Level 2: Inputs, other than quoted prices in active markets, that are observable either directly or indirectly; and Level 3: Unobservable inputs for which there is little or no market data, which require the reporting entity to develop its own assumptions. Assets and liabilities measured at fair value are based on one or more of the following three valuation techniques noted in ASC Topic 820: A. Market approach: Prices and other relevant information generated by market transactions involving identical or comparable assets, liabilities or a group of assets or liabilities, such as a business. B. Cost approach: Amount that would be required to replace the service capacity of an asset (replacement cost). C. Income approach: Techniques to convert future amounts to a single present amount based upon market expectations (including present value techniques, option-pricing and excess earnings models). The following tables classify assets and liabilities measured at fair value on a recurring basis as of March 31, 2021 and December 31, 2020: Basis of fair value measurements (in millions) Balance at Quoted prices in active markets for identical items Significant other observable inputs Significant unobservable inputs Valuation technique Assets: Investment in equity securities $ 160 $ 160 $ — $ — A Foreign currency contracts $ 13 $ — $ 13 $ — A Net investment hedge contracts $ 6 $ — $ 6 $ — A Liabilities: Foreign currency contracts $ 17 $ — $ 17 $ — A Net investment hedge contracts $ 123 $ — $ 123 $ — A Basis of fair value measurements (in millions) Balance at Quoted prices in active markets for identical items Significant other observable inputs Significant unobservable inputs Valuation Assets: Investment in equity securities $ 432 $ 432 $ — $ — A Foreign currency contracts $ 5 $ — $ 5 $ — A Liabilities: Foreign currency contracts $ 6 $ — $ 6 $ — A Net investment hedge contracts $ 161 $ — $ 161 $ — A

FINANCIAL INSTRUMENTS

FINANCIAL INSTRUMENTS	3 Months Ended
	Mar. 31, 2021
Derivative Instruments and Hedging Activities Disclosure [Abstract]
FINANCIAL INSTRUMENTS	FINANCIAL INSTRUMENTSThe Company’s financial instruments include cash and cash equivalents, marketable securities and accounts receivable. Due to the short-term nature of these instruments, their book value approximates their fair value. The Company’s financial instruments may also include long-term debt, investments in equity securities, interest rate and cross-currency swaps, commodity derivative contracts and foreign currency derivative contracts. All derivative contracts are placed with counterparties that have an S&P, or equivalent, investment grade credit rating at the time of the contracts’ placement. At March 31, 2021 and December 31, 2020, the Company had no derivative contracts that contained credit risk-related contingent features. The Company, at times, uses certain commodity derivative contracts to protect against commodity price changes related to forecasted raw material and component purchases. At March 31, 2021 and December 31, 2020, the Company had no material commodity derivative contracts. The Company primarily utilizes forward and option contracts, which are designated as cash flow hedges. The Company manages its interest rate risk by balancing its exposure to fixed and variable rates while attempting to optimize its interest costs. The Company, at times, selectively uses interest rate swaps and options to reduce market value risk associated with changes in interest rates (fair value hedges and cash flow hedges). At March 31, 2021 and December 31, 2020, the Company had no outstanding interest rate swaps or options. The Company uses foreign currency forward and option contracts to protect against exchange rate movements for forecasted cash flows, including capital expenditures, purchases, operating expenses or sales transactions designated in currencies other than the functional currency of the operating unit. In addition, the Company uses foreign currency forward contracts to hedge exposure associated with its net investment in certain foreign operations (net investment hedges). The Company has also designated its Euro-denominated debt as a net investment hedge of the Company’s investment in a European subsidiary. Foreign currency derivative contracts require the Company, at a future date, to either buy or sell foreign currency in exchange for the operating units’ local currency. At March 31, 2021 and December 31, 2020, the following foreign currency derivative contracts were outstanding: Foreign currency derivatives (in millions)* Functional Currency Traded Currency Notional in traded currency Notional in traded currency Ending Duration British pound Euro 102 97 Dec - 22 British pound US dollar 10 — Dec - 22 Chinese renminbi US dollar 131 113 Dec - 22 Chinese renminbi Euro 42 — Dec - 21 Euro Hungarian forint 6,266 — Dec - 21 Euro Polish zloty 365 147 Dec - 22 Euro Swedish krona 127 — Dec - 21 Euro US dollar 24 41 Dec - 21 Indian rupee US dollar 22 — Dec - 21 Korean won Euro 11 2 Dec - 21 Korean won US dollar 36 19 Dec - 21 US dollar Euro 53 55 Dec - 22 US dollar Singapore Dollar 48 47 Dec - 22 US dollar Korean won 15,000 15,000 Apr - 21 US dollar Mexican peso 2,012 1,178 Dec - 22 Thailand baht US dollar 13 6 Dec - 21 *Table above excludes non-significant traded currency pairings with total notional amounts less than $10 million U.S. dollar equivalent as of March 31, 2021 and December 31, 2020. The Company selectively uses cross-currency swaps to hedge the foreign currency exposure associated with its net investment in certain foreign operations (net investment hedges). At March 31, 2021 and December 31, 2020, the following cross-currency swap contracts were outstanding: Cross-currency swaps (millions of dollars) March 31, 2021 December 31, 2020 Ending duration US dollar to Euro: Fixed receiving notional $ 500 $ 500 Mar - 25 Fixed paying notional € 450 € 450 Mar - 25 US dollar to Euro: Fixed receiving notional $ 1,100 $ 1,100 Jul - 27 Fixed paying notional € 976 € 976 Jul - 27 US dollar to Japanese yen: Fixed receiving notional $ 100 $ 100 Feb - 23 Fixed paying notional ¥ 10,798 ¥ 10,978 Feb - 23 At March 31, 2021 and December 31, 2020, the following amounts were recorded in the Condensed Consolidated Balance Sheets as being payable to or receivable from counterparties under ASC Topic 815: (in millions) Assets Liabilities Derivatives designated as hedging instruments Under 815: Location March 31, 2021 December 31, 2020 Location March 31, 2021 December 31, 2020 Foreign currency Prepayments and other current assets $ 7 $ 1 Other current liabilities $ 13 $ 4 Foreign currency Other non-current assets $ 1 $ — Other non-current liabilities $ 3 $ 1 Net investment hedges $ 6 Other non-current liabilities $ 123 $ 161 Derivatives not designated as hedging instruments: Foreign currency Prepayments and other current assets $ 5 $ 4 Other current liabilities $ 1 $ 1 Effectiveness for cash flow hedges is assessed at the inception of the hedging relationship and quarterly, thereafter. Gains and losses arising from these contracts that are included in the assessment of effectiveness are deferred into Accumulated Other Comprehensive Loss (“AOCI”) and reclassified into income as the underlying operating transactions are recognized. These realized gains or losses offset the hedged transaction and are recorded on the same line in the statement of operations. The initial value of any component excluded from the assessment of effectiveness will be recognized in income using a systematic and rational method over the life of the hedging instrument. Any difference between the change in fair value of the excluded component and amounts recognized in income under that systematic and rational method will be recognized in AOCI. Effectiveness for net investment hedges is assessed at the inception of the hedging relationship and quarterly, thereafter. Gains and losses arising from these contracts that are included in the assessment of effectiveness are deferred into foreign currency translation adjustments and only released when the subsidiary being hedged is sold or substantially liquidated. The initial value of any component excluded from the assessment of effectiveness will be recognized in income using a systematic and rational method over the life of the hedging instrument. Any difference between the change in fair value of the excluded component and amounts recognized in income under that systematic and rational method will be recognized in AOCI. The table below shows deferred gains (losses) reported in AOCI as well as the amount expected to be reclassified to income in one year or less. The amount expected to be reclassified to income in one year or less assumes no change in the current relationship of the hedged item at March 31, 2021 market rates. (in millions) Deferred gain (loss) in AOCI at Gain (loss) expected to be reclassified to income in one year or less Contract Type March 31, 2021 December 31, 2020 Net investment hedges: Foreign currency $ 3 $ 3 $ — Cross-currency swaps (95) (139) — Foreign currency-denominated debt (43) (68) — Total $ (135) $ (204) $ — Derivative instruments designated as hedging instruments as defined by ASC Topic 815 held during the period resulted in the following gains and losses recorded in income: Three Months Ended March 31, 2021 (in millions) Net sales Cost of sales Selling, general and administrative expenses Other comprehensive income (loss) Total amounts of earnings and other comprehensive income(loss) line items in which the effects of cash flow hedges are recorded $ 4,009 $ 3,191 $ 377 $ (85) Gain (loss) on cash flow hedging relationships: Foreign currency: Gain (loss) recognized in other comprehensive income $ (6) Three Months Ended March 31, 2020 (in millions) Net sales Cost of sales Selling, general and administrative expenses Other comprehensive income (loss) Total amounts of earnings and other comprehensive income(loss) line items in which the effects of cash flow hedges are recorded $ 2,279 $ 1,832 $ 213 $ (74) Gain (loss) on cash flow hedging relationships: Foreign currency: Gain (loss) recognized in other comprehensive income $ (3) The gains or losses recorded in income related to components excluded from the assessment of effectiveness for derivative instruments designated as cash flow hedges were immaterial for the periods presented. Gains and (losses) on derivative instruments designated as net investment hedges were recognized in other comprehensive income (loss) during the periods presented below. (in millions) Three Months Ended March 31, Net investment hedges 2021 2020 Foreign currency $ — $ 1 Cross-currency swaps $ 44 $ 35 Foreign currency-denominated debt $ 25 $ 8 Derivatives designated as net investment hedge instruments as defined by ASC Topic 815 held during the period resulted in the following gains recorded in Interest expense and finance charges on components excluded from the assessment of effectiveness: (in millions) Three Months Ended March 31, Net investment hedges 2021 2020 Cross-currency swaps $ 5 $ 4 There were no gains or losses recorded in income related to components excluded from the assessment of effectiveness for foreign currency-denominated debt designated as net investment hedges. There were no gains and losses reclassified from AOCI for net investment hedges during the periods presented. Derivatives not designated as hedging instruments are used to hedge remeasurement exposures of monetary assets and liabilities denominated in currencies other than the operating units' functional currency. These derivatives resulted in the following gains and (losses) recorded in income: (in millions) Three Months Ended March 31, Contract Type Location 2021 2020 Foreign Currency Selling, general and administrative expenses $ 1 $ 3

RETIREMENT BENEFIT PLANS

RETIREMENT BENEFIT PLANS	3 Months Ended
	Mar. 31, 2021
Retirement Benefits [Abstract]
RETIREMENT BENEFIT PLANS	RETIREMENT BENEFIT PLANS The Company has a number of defined benefit pension plans and other postretirement benefit plans covering eligible salaried and hourly employees and their dependents. The estimated contributions to the Company's defined benefit pension plans for 2021 range from $15 million to $25 million, of which $7 million has been contributed through the first three months of the year. The other postretirement benefit plans, which provide medical and life insurance benefits, are funded on a pay-as-you-go basis. The components of net periodic benefit (income) cost recorded in the Condensed Consolidated Statements of Operations are as follows: Pension benefits Other postretirement (in millions) 2021 2020 Three Months Ended March 31, US Non-US US Non-US 2021 2020 Service cost $ — $ 6 $ — $ 5 $ — $ — Interest cost 1 8 1 2 — 1 Expected return on plan assets (3) (21) (3) (6) — — Amortization of unrecognized prior service credit — — — — — (1) Amortization of unrecognized loss 1 3 1 3 — — Net periodic benefit (income) cost $ (1) $ (4) $ (1) $ 4 $ — $ — The components of net periodic benefit (income) cost other than the service cost component are included in Other postretirement income in the Condensed Consolidated Statements of Operations.

STOCKHOLDERS' EQUITY

STOCKHOLDERS' EQUITY	3 Months Ended
	Mar. 31, 2021
Stockholders' Equity Note [Abstract]
STOCKHOLDERS' EQUITY	STOCKHOLDERS' EQUITY The changes of the Stockholders’ Equity items during the three months ended March 31, 2021 and 2020, are as follows: BorgWarner Inc. stockholders' equity (in millions) Issued common stock Capital in excess of par value Treasury stock Retained earnings Accumulated other comprehensive income (loss) Noncontrolling interests Balance, December 31, 2020 $ 3 $ 2,614 $ (1,834) $ 6,296 $ (651) $ 296 Dividends declared ($0.17 per share*) — — — (40) — (33) Net issuance for executive stock plan — (2) 3 — — — Net issuance of restricted stock — (23) 21 — — — Net earnings — — — 65 — 29 Other comprehensive loss — — — — (85) (5) Balance, March 31, 2021 $ 3 $ 2,589 $ (1,810) $ 6,321 $ (736) $ 287 BorgWarner Inc. stockholders' equity (in millions) Issued common stock Capital in excess of par value Treasury stock Retained earnings Accumulated other comprehensive income (loss) Noncontrolling interests Balance, December 31, 2019 $ 3 $ 1,145 $ (1,657) $ 5,942 $ (727) $ 138 Dividends declared ($0.17 per share*) — — — (35) — (3) Net issuance for executive stock plan — (16) 12 — — — Net issuance of restricted stock — (20) 22 — — — Net earnings — — — 129 — 8 Other comprehensive loss — — — — (74) (3) Balance, March 31, 2020 $ 3 $ 1,109 $ (1,623) $ 6,036 $ (801) $ 140 ____________________________________ * The dividends declared relate to BorgWarner common stock.

ACCUMULATED OTHER COMPREHENSIVE

ACCUMULATED OTHER COMPREHENSIVE LOSS	3 Months Ended
	Mar. 31, 2021
Equity [Abstract]
ACCUMULATED OTHER COMPREHENSIVE LOSS	ACCUMULATED OTHER COMPREHENSIVE LOSS The following tables summarize the activity within accumulated other comprehensive loss during the three months ended March 31, 2021 and 2020: (in millions) Foreign currency translation adjustments Hedge instruments Defined benefit retirement plans Total Beginning balance, December 31, 2020 $ (321) $ — $ (330) $ (651) Comprehensive (loss) income before reclassifications (73) (6) 4 (75) Income taxes associated with comprehensive (loss) income before reclassifications (14) — 1 (13) Reclassification from accumulated other comprehensive loss — — 4 4 Income taxes reclassified into net earnings — — (1) (1) Ending balance, March 31, 2021 $ (408) $ (6) $ (322) $ (736) (in millions) Foreign currency translation adjustments Hedge instruments Defined benefit retirement plans Total Beginning balance, December 31, 2019 $ (497) $ — $ (230) $ (727) Comprehensive (loss) income before reclassifications (64) (2) 6 (60) Income taxes associated with comprehensive (loss) income before reclassifications (10) — (2) (12) Reclassification from accumulated other comprehensive loss — — (3) (3) Income taxes reclassified into net earnings — — 1 1 Ending balance, March 31, 2020 $ (571) $ (2) $ (228) $ (801)

CONTINGENCIES

CONTINGENCIES	3 Months Ended
	Mar. 31, 2021
Commitments and Contingencies Disclosure [Abstract]
CONTINGENCIES	CONTINGENCIES In the normal course of business, the Company is party to various commercial and legal claims, actions and complaints, including matters involving warranty claims, intellectual property claims, general liability and various other risks. It is not possible to predict with certainty whether or not the Company will ultimately be successful in any of these commercial and legal matters or, if not, what the impact might be. The Company’s environmental contingencies are discussed below. The Company’s management does not expect that an adverse outcome in any of these other commercial and legal claims, actions and complaints will have a material adverse effect on the Company’s results of operations, financial position or cash flows, although such adverse outcome could be material to the results of operations in a particular quarter. Environmental The Company and certain of its current and former direct and indirect corporate predecessors, subsidiaries and divisions have been identified by the United States Environmental Protection Agency and certain state environmental agencies and private parties as potentially responsible parties (“PRPs”) at various hazardous waste disposal sites under the Comprehensive Environmental Response, Compensation and Liability Act (“Superfund”) and equivalent state laws and, as such, may presently be liable for the cost of clean-up and other remedial activities at 26 such sites as of March 31, 2021 and December 31, 2020. Responsibility for clean-up and other remedial activities at a Superfund site is typically shared among PRPs based on an allocation formula. The Company believes that none of these matters, individually or in the aggregate, will have a material adverse effect on its results of operations, financial position or cash flows. Generally, this is because either the estimates of the maximum potential liability at a site are not material or the liability will be shared with other PRPs, although no assurance can be given with respect to the ultimate outcome of any such matter. The Company had an accrual for environmental liabilities of $7 million as of March 31, 2021 and December 31, 2020 included in Other current and Other non-current liabilities in the Condensed Consolidated Balance Sheets. This accrual is based on information available to the Company (which, in most cases, includes an estimate of allocation of liability among PRPs; the probability that other PRPs, many of whom are large, solvent public companies, will fully pay the cost apportioned to them; currently available information from PRPs and/or federal or state environmental agencies concerning the scope of contamination and estimated remediation and consulting costs; and remediation alternatives). Purported Derivative Lawsuit

EARNINGS PER SHARE

EARNINGS PER SHARE	3 Months Ended
	Mar. 31, 2021
Earnings Per Share [Abstract]
EARNINGS PER SHARE	EARNINGS PER SHARE The Company presents both basic and diluted earnings per share of common stock (“EPS”) amounts. Basic EPS is calculated by dividing net earnings attributable to BorgWarner Inc. by the weighted average shares of common stock outstanding during the reporting period. Diluted EPS is calculated by dividing net earnings attributable to BorgWarner Inc. by the weighted average shares of common stock and common stock equivalents outstanding during the reporting period. The dilutive impact of stock-based compensation is calculated using the treasury stock method. The treasury stock method assumes that the Company uses the assumed proceeds from the exercise of awards to repurchase common stock at the average market price during the period. The assumed proceeds under the treasury stock method include the purchase price that the grantee will pay in the future and compensation cost for future service that the Company has not yet recognized. The dilutive effects of performance-based stock awards are included in the computation of diluted earnings per share at the level the related performance criteria are met through the respective balance sheet date. There were 925,379 and 114,720 of performance share units excluded from the computation of the diluted earnings per share for the three months ended March 31, 2021 and 2020, respectively, because the related performance criteria had not been met as of the balance sheet date. The following table reconciles the numerators and denominators used to calculate basic and diluted earnings per share of common stock: Three Months Ended March 31, (in millions, except per share amounts) 2021 2020 Basic earnings per share: Net earnings attributable to BorgWarner Inc. $ 65 $ 129 Weighted average shares of common stock outstanding 237.7 205.7 Basic earnings per share of common stock $ 0.27 $ 0.63 Diluted earnings per share: Net earnings attributable to BorgWarner Inc. $ 65 $ 129 Weighted average shares of common stock outstanding 237.7 205.7 Effect of stock-based compensation 0.7 0.5 Weighted average shares of common stock outstanding including dilutive shares 238.4 206.2 Diluted earnings per share of common stock $ 0.27 $ 0.63 Anti-dilutive stock-based awards excluded from the calculation of diluted earnings per share: — —

REPORTING SEGMENTS AND RELATED

REPORTING SEGMENTS AND RELATED INFORMATION	3 Months Ended
	Mar. 31, 2021
Segment Reporting [Abstract]
REPORTING SEGMENTS AND RELATED INFORMATION	REPORTING SEGMENTS AND RELATED INFORMATION The Company’s business is comprised of four reporting segments: Air Management, e-Propulsion & Drivetrain, Fuel Injection and Aftermarket. These segments are strategic business groups that are managed separately as each represents a specific grouping of related automotive components and systems. The Company allocates resources to each segment based upon the projected after-tax return on invested capital (“ROIC”) of its business initiatives. ROIC is comprised of Segment Adjusted EBIT after deducting notional taxes compared to the projected average capital investment required. Segment Adjusted EBIT is comprised of earnings before interest, income taxes and noncontrolling interest (“EBIT”) adjusted for restructuring, merger, acquisition and divestiture expense, impairment charges, affiliates’ earnings and other items not reflective of ongoing operating income or loss. Segment Adjusted EBIT is the measure of segment income or loss used by the Company. The Company believes Segment Adjusted EBIT is most reflective of the operational profitability or loss of our reporting segments. The following tables show segment information and Segment Adjusted EBIT for the Company’s reporting segments: Net Sales by Reporting Segment Three Months Ended March 31, (in millions) 2021 2020 Air Management $ 2,011 $ 1,434 e-Propulsion & Drivetrain 1,466 860 Fuel Injection 475 — Aftermarket 197 — Inter-segment eliminations (140) (15) Net sales $ 4,009 $ 2,279 Segment Adjusted EBIT Three Months Ended March 31, (in millions) 2021 2020 Air Management $ 322 $ 208 e-Propulsion & Drivetrain 137 63 Fuel Injection 33 — Aftermarket 21 — Segment Adjusted EBIT 513 271 Corporate, including stock-based compensation 69 37 Restructuring expense 30 15 Merger, acquisition and divestiture expense 13 21 Net gain on insurance recovery for property damage (2) — Equity in affiliates’ earnings, net of tax (12) (5) Unrealized loss on equity securities 272 9 Interest income (3) (2) Interest expense 21 12 Other postretirement income (11) (2) Earnings before income taxes and noncontrolling interest 136 186 Provision for income taxes 42 49 Net earnings 94 137 Net earnings attributable to noncontrolling interest, net of tax 29 8 Net earnings attributable to BorgWarner Inc. $ 65 $ 129

BASIS OF PRESENTATION (Policies

BASIS OF PRESENTATION (Policies)	3 Months Ended
	Mar. 31, 2021
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Basis of Accounting	The accompanying unaudited Condensed Consolidated Financial Statements of BorgWarner Inc. and Consolidated Subsidiaries (the “Company”) have been prepared in accordance with accounting principles generally accepted in the United States of America (“GAAP”) for interim financial information and with the instructions to Form 10-Q and Rule 10-01 of Regulation S-X. Accordingly, they do not include all of the information and footnotes necessary for a comprehensive presentation of financial position, results of operations and cash flow activity required by GAAP for complete financial statements. In the opinion of management, all normal recurring adjustments necessary for a fair statement of results have been included. Certain prior period amounts have been reclassified to conform to the current period presentation. Operating results for the three months ended March 31, 2021 are not necessarily indicative of the results that may be expected for the year ending December 31, 2021. The balance sheet as of December 31, 2020 was derived from the audited financial statements as of that date. For further information, refer to the Consolidated Financial Statements and Footnotes thereto included in the Company’s Annual Report on Form 10-K for the year ended December 31, 2020.
Use of Estimates	Management makes estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities as of the date of the financial statements and accompanying notes, as well as the amounts of revenues and expenses reported during the periods covered by those financial statements and accompanying notes. Actual results could differ from these estimates.
New Accounting Pronouncements	In January 2020, the FASB issued ASU No. 2020-1, “Investments - Equity Securities (Topic 321), Investments - Equity Method and Joint Ventures (Topic 323), and Derivatives and Hedging (Topic 815).” It clarifies the interaction among the accounting for equity securities, equity method investments, and certain derivative instruments. Specifically, for the purposes of applying the ASC Topic 321 measurement alternative, a company should consider observable transactions immediately before applying or upon discontinuing the equity method. Additionally, when determining the accounting for certain forward contracts and purchased options entered into to purchase securities, a company should not consider if the underlying securities would be accounted for under the equity method (ASC Topic 323) or fair value option (ASC Topic 825). This guidance was effective for interim and annual periods beginning after December 15, 2020. The Company adopted this guidance as of January 1, 2021, and there was no impact on its Consolidated Financial Statements. In December 2019, the FASB issued ASU No. 2019-12, “Income Taxes (Topic 740) - Simplifying the Accounting for Income Taxes.” It removes certain exceptions to the general principles in ASC Topic 740 and improves consistent application of and simplifies GAAP for other areas of ASC Topic 740 by clarifying and amending existing guidance. This guidance was effective for interim and annual reporting periods beginning after December 15, 2020. The Company adopted this guidance as of January 1, 2021, and the impact on its Consolidated Financial Statements was immaterial. In August 2018, the FASB issued ASU No. 2018-14, “Compensation - Retirement Benefits - Defined Benefit Plans - General (Subtopic 715-20).” It (i) requires the removal of disclosures that are no longer considered cost beneficial; (ii) clarifies specific requirements of certain disclosures; and (iii) adds new disclosure requirements, including the weighted average interest crediting rates for cash balance plans and other plans with promised interest crediting rates, and reasons for significant gains and losses related to changes in the benefit obligation. This guidance was effective for annual periods beginning after December 15, 2020. The Company adopted this guidance as of January 1, 2021, and there was no impact on these Condensed Consolidated Financial Statements; however, the Company will include the annual disclosures as required in its Form 10-K.

ACQUISITIONS (Tables)

ACQUISITIONS (Tables)	3 Months Ended
	Mar. 31, 2021
Business Combinations [Abstract]
Summary of purchase price consideration	The following table summarizes the purchase price for Delphi Technologies: (in millions, except for share data) BorgWarner common stock issued for purchase of Delphi Technologies 37,188,819 BorgWarner share price at October 1, 2020 $ 39.54 Fair value of stock consideration $ 1,470 Stock compensation consideration 7 Total stock consideration $ 1,477 Cash consideration 18 Repayment of Delphi Technologies’ debt 896 Total consideration $ 2,391
Schedule of fair values of assets acquired and liabilities	The following table summarizes the estimated fair values of assets acquired and liabilities assumed as of the acquisition date and subsequent measurement period adjustments: (in millions) Initial Allocation Measurement Period Adjustments Revised Allocation ASSETS Cash and cash equivalents $ 460 $ — $ 460 Receivables, net 901 1 902 Inventories, net 398 (1) 397 Prepayments and other current assets 77 — 77 Property, plant and equipment, net 1,548 — 1,548 Investments and other long-term receivables 103 — 103 Goodwill 710 1 711 Other intangible assets, net 760 — 760 Other non-current assets 359 — 359 Total assets acquired 5,316 1 5,317 LIABILITIES Notes payable and other short-term debt 2 — 2 Accounts payable 692 — 692 Other current liabilities 609 (1) 608 Long-term debt 934 — 934 Other non-current liabilities: Retirement-related 313 — 313 Other 286 — 286 Total liabilities assumed 2,836 (1) 2,835 Noncontrolling interests 89 — 89 Net assets and noncontrolling interests acquired $ 2,391 $ 2 $ 2,393
Schedule of goodwill	(in millions) Air Management $ 147 e-Propulsion & Drivetrain 281 Fuel Injection — Aftermarket 283 Total acquisition date goodwill $ 711 A summary of the changes in the carrying amount of goodwill are as follows: (in millions) Air Management e-Propulsion & Drivetrain Aftermarket Total Gross goodwill balance, December 31, 2020 $ 1,517 $ 1,313 $ 299 $ 3,129 Accumulated impairment losses, December 31, 2020 (502) — — (502) Net goodwill balance, December 31, 2020 $ 1,015 $ 1,313 $ 299 $ 2,627 Goodwill during the period: Measurement period adjustments (4) 9 (4) 1 Other, primarily translation adjustment (13) (12) (7) (32) Ending balance, March 31, 2021 $ 998 $ 1,310 $ 288 $ 2,596
Schedule of other intangible assets acquired	The following table summarizes the other intangible assets acquired: (in millions) Estimated Life Estimated Fair Value Amortized intangible assets: Developed technology 14 years $ 270 Customer relationships 15 years 380 Total amortized intangible assets 650 Unamortized trade name Indefinite 110 Total other intangible assets $ 760

REVENUE FROM CONTRACTS WITH C_2

REVENUE FROM CONTRACTS WITH CUSTOMERS (Tables)	3 Months Ended
	Mar. 31, 2021
Revenue from Contract with Customer [Abstract]
Disaggregation of revenue	The following tables represent a disaggregation of revenue from contracts with customers by reporting segment and region and reflects the results of former Delphi Technologies entities in the three months ended March 31, 2021. Refer to Note 22, “Reporting Segments And Related Information,” to the Condensed Consolidated Financial Statements for more information. Three Months Ended March 31, 2021 (In millions) Air Management e-Propulsion & Drivetrain Fuel Injection Aftermarket Total North America $ 532 $ 535 $ 3 $ 67 $ 1,137 Europe 833 276 271 102 1,482 Asia 572 602 137 13 1,324 Other 31 6 15 14 66 Total $ 1,968 $ 1,419 $ 426 $ 196 $ 4,009 Three Months Ended March 31, 2020 (In millions) Air Management e-Propulsion & Drivetrain Fuel Injection Aftermarket Total North America $ 387 $ 423 $ — $ — $ 810 Europe 711 191 — — 902 Asia 291 242 — — 533 Other 30 4 — — 34 Total $ 1,419 $ 860 $ — $ — $ 2,279

RESTRUCTURING (Tables)

RESTRUCTURING (Tables)	3 Months Ended
	Mar. 31, 2021
Restructuring and Related Activities [Abstract]
Schedule of restructuring reserve by type of cost	The Company’s restructuring expenses consist primarily of employee termination benefits (principally severance and/or termination benefits) and other costs, which are primarily professional fees and costs related to facility closures and exits. Three Months Ended March 31, 2021 (in millions Air Management e-Propulsion & Drivetrain Fuel Injection Total Employee termination benefits $ 14 $ 4 $ 3 $ 21 Other 3 6 — 9 Total restructuring expense $ 17 $ 10 $ 3 $ 30 Three Months Ended March 31, 2020 Air Management e-Propulsion & Drivetrain Fuel Injection Total Employee termination benefits $ 11 $ 1 $ — $ 12 Other 2 1 — 3 Total restructuring expense $ 13 $ 2 $ — $ 15
Schedule of restructuring reserve of roll forward of the restructuring liability	The following tables display a rollforward of the restructuring liability recorded within the Company’s Condensed Consolidated Balance Sheets and the related cash flow activity: (in millions Employee Benefit Terminations Other Total Balance at January 1, 2021 $ 160 $ 13 $ 173 Restructuring expense, net 21 9 30 Cash payments (54) (12) (66) Balance at March 31, 2021 127 10 137 Less: Non-current restructuring liability 48 3 51 Current restructuring liability at March 31, 2021 $ 79 $ 7 $ 86 Employee Benefit Terminations Other Total Balance at January 1, 2020 $ 34 $ — $ 34 Restructuring expense, net 12 3 15 Cash payments (13) (1) (14) Balance at March 31, 2020 33 2 35 Less: Non-current restructuring liability — — — Current restructuring liability at March 31, 2020 $ 33 $ 2 $ 35

RESEARCH AND DEVELOPMENT COSTS

RESEARCH AND DEVELOPMENT COSTS (Tables)	3 Months Ended
	Mar. 31, 2021
Research and Development [Abstract]
Schedule of research and development costs	The following table presents the Company’s gross and net expenditures on R&D activities: Three Months Ended March 31, (in millions) 2021 2020 Gross R&D expenditures $ 200 $ 118 Customer reimbursements (17) (9) Net R&D expenditures $ 183 $ 109

OTHER OPERATING EXPENSE, NET (T

OTHER OPERATING EXPENSE, NET (Tables)	3 Months Ended
	Mar. 31, 2021
Other Income and Expenses [Abstract]
Schedule of other expense	Items included in Other operating expense, net consist of: Three Months Ended March 31, (in millions) 2021 2020 Restructuring expense (Note 5) $ 30 $ 15 Merger, acquisition and divestiture expense 13 21 Net gain on insurance recovery for property damage (2) — Other income, net (3) — Other operating expense, net $ 38 $ 36

INVENTORIES, NET (Tables)

INVENTORIES, NET (Tables)	3 Months Ended
	Mar. 31, 2021
Inventory Disclosure [Abstract]
Schedule of inventory	A summary of Inventories, net is presented below: March 31, December 31, (in millions) 2021 2020 Raw material and supplies $ 875 $ 827 Work in progress 162 150 Finished goods 342 324 FIFO inventories 1,379 1,301 LIFO reserve (18) (15) Inventories, net $ 1,361 $ 1,286

OTHER CURRENT AND NON-CURRENT_2

OTHER CURRENT AND NON-CURRENT ASSETS (Tables)	3 Months Ended
	Mar. 31, 2021
Deferred Costs, Capitalized, Prepaid, and Other Assets Disclosure [Abstract]
Schedule of additional related assets	Additional detail related to assets is presented below: March 31, December 31, (in millions) 2021 2020 Prepayments and other current assets: Prepaid tooling $ 86 $ 84 Prepaid taxes 58 64 Customer incentive payments (Note 4) 43 43 Prepaid engineering 33 33 Contract assets (Note 4) 15 16 Other 78 72 Total prepayments and other current assets $ 313 $ 312 Investments and other long-term receivables: Investment in equity affiliates $ 306 $ 297 Equity securities (Note 3) 202 472 Other long-term receivables 49 51 Total investments and other long-term receivables $ 557 $ 820 Other non-current assets: Deferred income taxes $ 291 $ 291 Operating leases 219 211 Customer incentive payments (Note 4) 153 166 Other 65 60 Total other non-current assets $ 728 $ 728

GOODWILL AND OTHER INTANGIBLES

GOODWILL AND OTHER INTANGIBLES (Tables)	3 Months Ended
	Mar. 31, 2021
Goodwill and Intangible Assets Disclosure [Abstract]
Schedule of goodwill	(in millions) Air Management $ 147 e-Propulsion & Drivetrain 281 Fuel Injection — Aftermarket 283 Total acquisition date goodwill $ 711 A summary of the changes in the carrying amount of goodwill are as follows: (in millions) Air Management e-Propulsion & Drivetrain Aftermarket Total Gross goodwill balance, December 31, 2020 $ 1,517 $ 1,313 $ 299 $ 3,129 Accumulated impairment losses, December 31, 2020 (502) — — (502) Net goodwill balance, December 31, 2020 $ 1,015 $ 1,313 $ 299 $ 2,627 Goodwill during the period: Measurement period adjustments (4) 9 (4) 1 Other, primarily translation adjustment (13) (12) (7) (32) Ending balance, March 31, 2021 $ 998 $ 1,310 $ 288 $ 2,596
Summary of intangible assets gross roll forward	The Company’s other intangible assets, primarily from acquisitions, consist of the following: March 31, 2021 December 31, 2020 (in millions) Estimated useful lives (years) Gross Accumulated Net Gross Accumulated Net Amortized intangible assets: Patented and unpatented technology 7 - 15 $ 380 $ 81 $ 299 $ 383 $ 77 $ 306 Customer relationships 7 - 15 868 276 592 893 272 621 Miscellaneous 1 - 13 9 7 2 10 7 3 Total amortized intangible assets 1,257 364 893 1,286 356 930 Unamortized trade names 166 — 166 166 — 166 Total other intangible assets $ 1,423 $ 364 $ 1,059 $ 1,452 $ 356 $ 1,096

PRODUCT WARRANTY (Tables)

PRODUCT WARRANTY (Tables)	3 Months Ended
	Mar. 31, 2021
Product Warranties Disclosures [Abstract]
Schedule of product warranty liability	The following table summarizes the activity in the product warranty accrual accounts: (in millions) 2021 2020 Beginning balance, January 1 $ 253 $ 116 Provisions for current period sales 28 15 Adjustments of prior estimates 13 5 Payments (29) (18) Translation adjustment (5) (2) Ending balance, March 31 $ 260 $ 116 The product warranty liability is classified in the Condensed Consolidated Balance Sheets as follows: March 31, December 31, (in millions) 2021 2020 Accounts payable and accrued expenses $ 155 $ 164 Other non-current liabilities 105 89 Total product warranty liability $ 260 $ 253

NOTES PAYABLE AND DEBT (Tables)

NOTES PAYABLE AND DEBT (Tables)	3 Months Ended
	Mar. 31, 2021
Debt Disclosure [Abstract]
Schedule of long-term debt instruments	As of March 31, 2021 and December 31, 2020, the Company had debt outstanding as follows: March 31, December 31, ( in millions ) 2021 2020 Short-term borrowings $ 47 $ 45 Long-term debt 1.800% Senior notes due 11/07/22 (€500 million par value) 585 609 3.375% Senior notes due 03/15/25 ($500 million par value) 498 498 5.000% Senior notes due 03/15/25 ($800 million par value)* 906 912 2.650% Senior notes due 07/01/27 ($1,100 million par value) 1,089 1,088 7.125% Senior notes due 02/15/29 ($121 million par value) 119 119 4.375% Senior notes due 03/15/45 ($500 million par value) 494 494 Term loan facilities, finance leases and other 21 22 Total long-term debt 3,712 3,742 Less: current portion 4 4 Long-term debt, net of current portion $ 3,708 $ 3,738 ________________ *Includes the fair value step-up from the Delphi Technologies acquisition, which was based on observable market data and will be amortized as a reduction to interest expense over the remaining life of the instrument using the effective interest method.

OTHER CURRENT AND NON-CURRENT_3

OTHER CURRENT AND NON-CURRENT LIABILITIES (Tables)	3 Months Ended
	Mar. 31, 2021
Other Liabilities Disclosure [Abstract]
Summary of additional details related to other liabilities	Additional detail related to liabilities is presented in the table below: March 31, December 31, (in millions) 2021 2020 Other current liabilities: Payroll and employee related $ 224 $ 301 Customer related 238 198 Product warranties (Note 12) 155 164 Income taxes payable 112 102 Employee termination benefits (Note 5) 79 101 Indirect taxes 71 69 Accrued freight 51 41 Operating leases 49 47 Dividends payable 39 6 Interest 31 18 Insurance 20 20 Retirement related 15 16 Contract liabilities (Note 4) 14 22 Other 287 304 Total other current liabilities $ 1,385 $ 1,409 Other non-current liabilities: Non-current income tax liabilities $ 306 $ 300 Deferred income taxes 235 276 Operating leases 176 172 Derivative instruments 126 162 Product warranties (Note 12) 105 89 Deferred income 64 55 Employee termination benefits (Note 5) 48 59 Other 76 68 Total other non-current liabilities $ 1,136 $ 1,181

FAIR VALUE MEASUREMENTS (Tables

FAIR VALUE MEASUREMENTS (Tables)	3 Months Ended
	Mar. 31, 2021
Fair Value Disclosures [Abstract]
Schedule of assets and liabilities measured at fair value	The following tables classify assets and liabilities measured at fair value on a recurring basis as of March 31, 2021 and December 31, 2020: Basis of fair value measurements (in millions) Balance at Quoted prices in active markets for identical items Significant other observable inputs Significant unobservable inputs Valuation technique Assets: Investment in equity securities $ 160 $ 160 $ — $ — A Foreign currency contracts $ 13 $ — $ 13 $ — A Net investment hedge contracts $ 6 $ — $ 6 $ — A Liabilities: Foreign currency contracts $ 17 $ — $ 17 $ — A Net investment hedge contracts $ 123 $ — $ 123 $ — A Basis of fair value measurements (in millions) Balance at Quoted prices in active markets for identical items Significant other observable inputs Significant unobservable inputs Valuation Assets: Investment in equity securities $ 432 $ 432 $ — $ — A Foreign currency contracts $ 5 $ — $ 5 $ — A Liabilities: Foreign currency contracts $ 6 $ — $ 6 $ — A Net investment hedge contracts $ 161 $ — $ 161 $ — A

FINANCIAL INSTRUMENTS (Tables)

FINANCIAL INSTRUMENTS (Tables)	3 Months Ended
	Mar. 31, 2021
Derivative Instruments and Hedging Activities Disclosure [Abstract]
Summary of foreign exchange derivative contracts outstanding	At March 31, 2021 and December 31, 2020, the following foreign currency derivative contracts were outstanding: Foreign currency derivatives (in millions)* Functional Currency Traded Currency Notional in traded currency Notional in traded currency Ending Duration British pound Euro 102 97 Dec - 22 British pound US dollar 10 — Dec - 22 Chinese renminbi US dollar 131 113 Dec - 22 Chinese renminbi Euro 42 — Dec - 21 Euro Hungarian forint 6,266 — Dec - 21 Euro Polish zloty 365 147 Dec - 22 Euro Swedish krona 127 — Dec - 21 Euro US dollar 24 41 Dec - 21 Indian rupee US dollar 22 — Dec - 21 Korean won Euro 11 2 Dec - 21 Korean won US dollar 36 19 Dec - 21 US dollar Euro 53 55 Dec - 22 US dollar Singapore Dollar 48 47 Dec - 22 US dollar Korean won 15,000 15,000 Apr - 21 US dollar Mexican peso 2,012 1,178 Dec - 22 Thailand baht US dollar 13 6 Dec - 21 *Table above excludes non-significant traded currency pairings with total notional amounts less than $10 million U.S. dollar equivalent as of March 31, 2021 and December 31, 2020.
Schedule of foreign exchange contracts, statement of financial position	At March 31, 2021 and December 31, 2020, the following cross-currency swap contracts were outstanding: Cross-currency swaps (millions of dollars) March 31, 2021 December 31, 2020 Ending duration US dollar to Euro: Fixed receiving notional $ 500 $ 500 Mar - 25 Fixed paying notional € 450 € 450 Mar - 25 US dollar to Euro: Fixed receiving notional $ 1,100 $ 1,100 Jul - 27 Fixed paying notional € 976 € 976 Jul - 27 US dollar to Japanese yen: Fixed receiving notional $ 100 $ 100 Feb - 23 Fixed paying notional ¥ 10,798 ¥ 10,978 Feb - 23
Schedule of derivatives instruments in statements of financial position	At March 31, 2021 and December 31, 2020, the following amounts were recorded in the Condensed Consolidated Balance Sheets as being payable to or receivable from counterparties under ASC Topic 815: (in millions) Assets Liabilities Derivatives designated as hedging instruments Under 815: Location March 31, 2021 December 31, 2020 Location March 31, 2021 December 31, 2020 Foreign currency Prepayments and other current assets $ 7 $ 1 Other current liabilities $ 13 $ 4 Foreign currency Other non-current assets $ 1 $ — Other non-current liabilities $ 3 $ 1 Net investment hedges $ 6 Other non-current liabilities $ 123 $ 161 Derivatives not designated as hedging instruments: Foreign currency Prepayments and other current assets $ 5 $ 4 Other current liabilities $ 1 $ 1
Schedule of cash flow hedges included in accumulated other comprehensive income (loss)	The table below shows deferred gains (losses) reported in AOCI as well as the amount expected to be reclassified to income in one year or less. The amount expected to be reclassified to income in one year or less assumes no change in the current relationship of the hedged item at March 31, 2021 market rates. (in millions) Deferred gain (loss) in AOCI at Gain (loss) expected to be reclassified to income in one year or less Contract Type March 31, 2021 December 31, 2020 Net investment hedges: Foreign currency $ 3 $ 3 $ — Cross-currency swaps (95) (139) — Foreign currency-denominated debt (43) (68) — Total $ (135) $ (204) $ — Gains and (losses) on derivative instruments designated as net investment hedges were recognized in other comprehensive income (loss) during the periods presented below. (in millions) Three Months Ended March 31, Net investment hedges 2021 2020 Foreign currency $ — $ 1 Cross-currency swaps $ 44 $ 35 Foreign currency-denominated debt $ 25 $ 8
Schedule of derivative instruments	Derivative instruments designated as hedging instruments as defined by ASC Topic 815 held during the period resulted in the following gains and losses recorded in income: Three Months Ended March 31, 2021 (in millions) Net sales Cost of sales Selling, general and administrative expenses Other comprehensive income (loss) Total amounts of earnings and other comprehensive income(loss) line items in which the effects of cash flow hedges are recorded $ 4,009 $ 3,191 $ 377 $ (85) Gain (loss) on cash flow hedging relationships: Foreign currency: Gain (loss) recognized in other comprehensive income $ (6) Three Months Ended March 31, 2020 (in millions) Net sales Cost of sales Selling, general and administrative expenses Other comprehensive income (loss) Total amounts of earnings and other comprehensive income(loss) line items in which the effects of cash flow hedges are recorded $ 2,279 $ 1,832 $ 213 $ (74) Gain (loss) on cash flow hedging relationships: Foreign currency: Gain (loss) recognized in other comprehensive income $ (3)
Schedule of derivative instruments, gain (loss)	Derivatives designated as net investment hedge instruments as defined by ASC Topic 815 held during the period resulted in the following gains recorded in Interest expense and finance charges on components excluded from the assessment of effectiveness: (in millions) Three Months Ended March 31, Net investment hedges 2021 2020 Cross-currency swaps $ 5 $ 4
Schedule of derivatives not designated as hedging instruments	Derivatives not designated as hedging instruments are used to hedge remeasurement exposures of monetary assets and liabilities denominated in currencies other than the operating units' functional currency. These derivatives resulted in the following gains and (losses) recorded in income: (in millions) Three Months Ended March 31, Contract Type Location 2021 2020 Foreign Currency Selling, general and administrative expenses $ 1 $ 3

RETIREMENT BENEFIT PLANS (Table

RETIREMENT BENEFIT PLANS (Tables)	3 Months Ended
	Mar. 31, 2021
Retirement Benefits [Abstract]
Schedule of net benefit (income) costs	The components of net periodic benefit (income) cost recorded in the Condensed Consolidated Statements of Operations are as follows: Pension benefits Other postretirement (in millions) 2021 2020 Three Months Ended March 31, US Non-US US Non-US 2021 2020 Service cost $ — $ 6 $ — $ 5 $ — $ — Interest cost 1 8 1 2 — 1 Expected return on plan assets (3) (21) (3) (6) — — Amortization of unrecognized prior service credit — — — — — (1) Amortization of unrecognized loss 1 3 1 3 — — Net periodic benefit (income) cost $ (1) $ (4) $ (1) $ 4 $ — $ —

STOCKHOLDERS' EQUITY (Tables)

STOCKHOLDERS' EQUITY (Tables)	3 Months Ended
	Mar. 31, 2021
Stockholders' Equity Note [Abstract]
Schedule of stockholders equity	The changes of the Stockholders’ Equity items during the three months ended March 31, 2021 and 2020, are as follows: BorgWarner Inc. stockholders' equity (in millions) Issued common stock Capital in excess of par value Treasury stock Retained earnings Accumulated other comprehensive income (loss) Noncontrolling interests Balance, December 31, 2020 $ 3 $ 2,614 $ (1,834) $ 6,296 $ (651) $ 296 Dividends declared ($0.17 per share*) — — — (40) — (33) Net issuance for executive stock plan — (2) 3 — — — Net issuance of restricted stock — (23) 21 — — — Net earnings — — — 65 — 29 Other comprehensive loss — — — — (85) (5) Balance, March 31, 2021 $ 3 $ 2,589 $ (1,810) $ 6,321 $ (736) $ 287 BorgWarner Inc. stockholders' equity (in millions) Issued common stock Capital in excess of par value Treasury stock Retained earnings Accumulated other comprehensive income (loss) Noncontrolling interests Balance, December 31, 2019 $ 3 $ 1,145 $ (1,657) $ 5,942 $ (727) $ 138 Dividends declared ($0.17 per share*) — — — (35) — (3) Net issuance for executive stock plan — (16) 12 — — — Net issuance of restricted stock — (20) 22 — — — Net earnings — — — 129 — 8 Other comprehensive loss — — — — (74) (3) Balance, March 31, 2020 $ 3 $ 1,109 $ (1,623) $ 6,036 $ (801) $ 140 ____________________________________

ACCUMULATED OTHER COMPREHENSI_2

ACCUMULATED OTHER COMPREHENSIVE LOSS (Tables)	3 Months Ended
	Mar. 31, 2021
Equity [Abstract]
Schedule of accumulated other comprehensive income (loss)	The following tables summarize the activity within accumulated other comprehensive loss during the three months ended March 31, 2021 and 2020: (in millions) Foreign currency translation adjustments Hedge instruments Defined benefit retirement plans Total Beginning balance, December 31, 2020 $ (321) $ — $ (330) $ (651) Comprehensive (loss) income before reclassifications (73) (6) 4 (75) Income taxes associated with comprehensive (loss) income before reclassifications (14) — 1 (13) Reclassification from accumulated other comprehensive loss — — 4 4 Income taxes reclassified into net earnings — — (1) (1) Ending balance, March 31, 2021 $ (408) $ (6) $ (322) $ (736) (in millions) Foreign currency translation adjustments Hedge instruments Defined benefit retirement plans Total Beginning balance, December 31, 2019 $ (497) $ — $ (230) $ (727) Comprehensive (loss) income before reclassifications (64) (2) 6 (60) Income taxes associated with comprehensive (loss) income before reclassifications (10) — (2) (12) Reclassification from accumulated other comprehensive loss — — (3) (3) Income taxes reclassified into net earnings — — 1 1 Ending balance, March 31, 2020 $ (571) $ (2) $ (228) $ (801)

EARNINGS PER SHARE (Tables)

EARNINGS PER SHARE (Tables)	3 Months Ended
	Mar. 31, 2021
Earnings Per Share [Abstract]
Schedule of earnings per share reconciliation	The following table reconciles the numerators and denominators used to calculate basic and diluted earnings per share of common stock: Three Months Ended March 31, (in millions, except per share amounts) 2021 2020 Basic earnings per share: Net earnings attributable to BorgWarner Inc. $ 65 $ 129 Weighted average shares of common stock outstanding 237.7 205.7 Basic earnings per share of common stock $ 0.27 $ 0.63 Diluted earnings per share: Net earnings attributable to BorgWarner Inc. $ 65 $ 129 Weighted average shares of common stock outstanding 237.7 205.7 Effect of stock-based compensation 0.7 0.5 Weighted average shares of common stock outstanding including dilutive shares 238.4 206.2 Diluted earnings per share of common stock $ 0.27 $ 0.63 Anti-dilutive stock-based awards excluded from the calculation of diluted earnings per share: — —

REPORTING SEGMENTS AND RELATE_2

REPORTING SEGMENTS AND RELATED INFORMATION (Tables)	3 Months Ended
	Mar. 31, 2021
Segment Reporting [Abstract]
Schedule of net sales by reporting segment	The following tables show segment information and Segment Adjusted EBIT for the Company’s reporting segments: Net Sales by Reporting Segment Three Months Ended March 31, (in millions) 2021 2020 Air Management $ 2,011 $ 1,434 e-Propulsion & Drivetrain 1,466 860 Fuel Injection 475 — Aftermarket 197 — Inter-segment eliminations (140) (15) Net sales $ 4,009 $ 2,279
Schedule of segment earnings before interest and income taxes	Segment Adjusted EBIT Three Months Ended March 31, (in millions) 2021 2020 Air Management $ 322 $ 208 e-Propulsion & Drivetrain 137 63 Fuel Injection 33 — Aftermarket 21 — Segment Adjusted EBIT 513 271 Corporate, including stock-based compensation 69 37 Restructuring expense 30 15 Merger, acquisition and divestiture expense 13 21 Net gain on insurance recovery for property damage (2) — Equity in affiliates’ earnings, net of tax (12) (5) Unrealized loss on equity securities 272 9 Interest income (3) (2) Interest expense 21 12 Other postretirement income (11) (2) Earnings before income taxes and noncontrolling interest 136 186 Provision for income taxes 42 49 Net earnings 94 137 Net earnings attributable to noncontrolling interest, net of tax 29 8 Net earnings attributable to BorgWarner Inc. $ 65 $ 129

OPERATING CASH FLOWS AND OTHE_2

OPERATING CASH FLOWS AND OTHER SUPPLEMENTAL FINANCIAL INFORMATION (Tables)	3 Months Ended
	Mar. 31, 2021
Supplemental Cash Flow Elements [Abstract]
Schedule of Cash Flow, Supplemental Disclosures	Three Months Ended March 31, (in millions) 2021 2020 OPERATING Net earnings $ 94 $ 137 Adjustments to reconcile net earnings to net cash flows from operations: Non-cash charges (credits) to operations: Depreciation and amortization 195 112 Stock-based compensation expense 12 10 Restructuring expense, net of cash paid 18 2 Deferred income tax benefit (64) (5) Unrealized loss on equity securities 272 9 Other non-cash adjustments (16) (4) Net earnings adjusted for non-cash charges to operations 511 261 Retirement plan contributions (7) (5) Changes in assets and liabilities, excluding effects of acquisitions, divestitures and foreign currency translation adjustments: Receivables (290) 152 Inventories (104) (58) Prepayments and other current assets — (8) Accounts payable and accrued expenses 172 (96) Prepaid taxes and income taxes payable 18 8 Other assets and liabilities 42 9 Net cash provided by operating activities $ 342 $ 263 SUPPLEMENTAL CASH FLOW INFORMATION Cash paid during the period for: Interest $ 25 $ 29 Income taxes, net of refunds $ 75 $ 43 Non-cash investing transactions Period end accounts payable related to property, plant and equipment purchases $ 107 $ 55

ACQUISITIONS - Narrative (Detai

ACQUISITIONS - Narrative (Details) € / shares in Units, $ / shares in Units, € in Millions	Feb. 19, 2021USD ($)	Feb. 15, 2021EUR (€)€ / shares	Oct. 05, 2020USD ($)	Oct. 01, 2020USD ($)$ / shares	Sep. 30, 2019USD ($)	Mar. 31, 2021USD ($)segment	Mar. 31, 2020USD ($)	Dec. 31, 2020USD ($)	Dec. 29, 2020	May 31, 2019USD ($)
Business Acquisition [Line Items]
Goodwill						$ 2,596,000,000		$ 2,627,000,000
Number of reportable segments | segment						4
Unrealized loss on equity securities						$ 272,000,000	$ 9,000,000
Equity securities						202,000,000		$ 472,000,000
Romeo Power Inc
Business Acquisition [Line Items]
Equity method interest (percent)										20.00%
BorgWarner Romeo Power LLC
Business Acquisition [Line Items]
Payments for investments in equity securities										$ 50,000,000
Payments to acquire interest in joint venture					$ 10,000,000
Unrealized loss on equity securities						272,000,000
Equity securities						160,000,000
Asset impairment and loss on divestiture							9,000,000
Investment in equity securities							41,000,000
Senior Notes
Business Acquisition [Line Items]
Debt instrument, face amount				$ 800,000,000
Term Loan Facility
Business Acquisition [Line Items]
Debt instrument, face amount	$ 900,000,000
Debt instrument, term	364 days
AKASOL
Business Acquisition [Line Items]
Percentage of interest expected to be held		59.00%
BorgWarner Romeo Power LLC
Business Acquisition [Line Items]
Noncontrolling interest, ownership percentage by parent (in percent)					60.00%				14.00%
DT Notes | Senior Notes
Business Acquisition [Line Items]
Debt instrument stated interest rate				5.00%
Redeemable principal amount			$ 776,000,000
Percentage of principal amount redeemed			97.00%
AKASOL
Business Acquisition [Line Items]
Share price (in euro per share) | € / shares		€ 120
Business acquisition, percentage of voting interests acquired		100.00%
Borgwarner common stock issued for purchase of delphi technologies | €		€ 727
Delphi Technologies PLC
Business Acquisition [Line Items]
Business acquisition, percentage of voting interests acquired				100.00%
Fixed exchange ratio				0.4307
Common stock, par value (in dollar per share) | $ / shares				$ 0.01
Total consideration				$ 2,391,000,000
Goodwill				710,000,000		$ 711,000,000
Net sales							$ 3,224,000,000
Delphi Technologies PLC | Senior Notes
Business Acquisition [Line Items]
Financial liabilities assumed				$ 800,000,000
Senior notes			$ 24,000,000

ACQUISITIONS - Summary of Purch

ACQUISITIONS - Summary of Purchase Price Consideration (Details) - Delphi Technologies PLC $ / shares in Units, $ in Millions	Oct. 01, 2020USD ($)$ / sharesshares
Business Acquisition [Line Items]
BorgWarner common stock issued for purchase of Delphi Technologies (in shares) | shares	37,188,819
BorgWarner share price at October 1, 2020 | $ / shares	$ 39.54
Fair value of stock consideration	$ 1,470
Stock compensation consideration	7
Total stock consideration	1,477
Cash consideration	18
Repayment of Delphi Technologies’ debt	896
Total consideration	$ 2,391

ACQUISITIONS - Fair values of a

ACQUISITIONS - Fair values of assets acquired and liabilities (Details) - USD ($) $ in Millions	Oct. 01, 2020	Mar. 31, 2021	Dec. 31, 2020
ASSETS
Goodwill		$ 2,596	$ 2,627
Measurement period adjustments, goodwill		1
Delphi Technologies PLC
ASSETS
Cash and cash equivalents	$ 460	460
Measurement period adjustments, cash and cash equivalents	0
Receivables, net	901	902
Measurement period adjustments, receivables, net	1
Inventories, net	398	397
Measurement period adjustments, inventories, net	(1)
Prepayments and other current assets	77	77
Measurement period adjustments, prepayments and other current assets	0
Property, plant and equipment, net	1,548	1,548
Measurement period adjustments, property, plant and equipment, net	0
Investments and other long-term receivables	103	103
Measurement period adjustments, investments and other long-term receivables	0
Goodwill	710	711
Measurement period adjustments, goodwill	1
Other intangible assets, net	760	760
Measurement period adjustments, other intangible assets, net	0
Other non-current assets	359	359
Measurement period adjustments, other non current assets	0
Total assets acquired	5,316	5,317
Measurement period adjustments, total assets	1
LIABILITIES
Notes payable and other short-term debt	2	2
Measurement period adjustments, notes payable and other short-term debt	0
Accounts payable	692	692
Measurement period adjustments, accounts payable	0
Other current liabilities	609	608
Measurement period adjustments, other current liabilities	(1)
Long-term debt	934	934
Measurement period adjustments, long-term debt	0
Retirement-related	313	313
Measurement period adjustments, retirement-related	0
Other	286	286
Measurement period adjustments, other	0
Total liabilities assumed	2,836	2,835
Measurement period adjustments, total liabilities assumed	(1)
Noncontrolling interests	89	89
Measurement period adjustments, non controlling interests	0
Net assets and noncontrolling interests acquired	2,391	$ 2,393
Measurement period adjustments, net assets and non controlling interests	$ 2

ACQUISITIONS - Schedule of good

ACQUISITIONS - Schedule of goodwill (Details) - USD ($) $ in Millions	Mar. 31, 2021	Dec. 31, 2020	Oct. 01, 2020
Business Acquisition [Line Items]
Goodwill	$ 2,596	$ 2,627
Air Management
Business Acquisition [Line Items]
Goodwill	998	1,015
Aftermarket
Business Acquisition [Line Items]
Goodwill	288	$ 299
Delphi Technologies PLC
Business Acquisition [Line Items]
Goodwill	711		$ 710
Delphi Technologies PLC | Air Management
Business Acquisition [Line Items]
Goodwill	147
Delphi Technologies PLC | e-Propulsion & Drivetrain
Business Acquisition [Line Items]
Goodwill	281
Delphi Technologies PLC | Fuel Injection
Business Acquisition [Line Items]
Goodwill	0
Delphi Technologies PLC | Aftermarket
Business Acquisition [Line Items]
Goodwill	$ 283

ACQUISITIONS - Schedule of othe

ACQUISITIONS - Schedule of other intangible assets acquired (Details) - Delphi Technologies PLC - USD ($) $ in Millions	Oct. 01, 2020	Mar. 31, 2021
Finite-Lived Intangible Assets [Line Items]
Estimated Fair Value	$ 650
Unamortized trade name	110
Recognized intangible assets goodwill	$ 760	$ 760
Developed technology
Finite-Lived Intangible Assets [Line Items]
Estimated Life	14 years
Estimated Fair Value	$ 270
Customer relationships
Finite-Lived Intangible Assets [Line Items]
Estimated Life	15 years
Estimated Fair Value	$ 380

REVENUE FROM CONTRACTS WITH C_3

REVENUE FROM CONTRACTS WITH CUSTOMERS - Narrative (Details) - USD ($) $ in Millions	Mar. 31, 2021	Dec. 31, 2020
Disaggregation of Revenue [Line Items]
Contract assets	$ 15	$ 16
Contract liabilities - Current	14	22
Customer return assets	9	8
Customer incentive payments - current	43	43
Customer incentive payments - non-current	$ 153	166
Minimum
Disaggregation of Revenue [Line Items]
Revenue, remaining performance obligation, expected timing of satisfaction (in years)	3 years
Maximum
Disaggregation of Revenue [Line Items]
Revenue, remaining performance obligation, expected timing of satisfaction (in years)	7 years
Other Current Liabilities
Disaggregation of Revenue [Line Items]
Contract liabilities - Current	$ 14	22
Other non-current liabilities
Disaggregation of Revenue [Line Items]
Deferred income	6	6
Prepayments and other current assets
Disaggregation of Revenue [Line Items]
Customer incentive payments - current	43	43
Other non-current assets
Disaggregation of Revenue [Line Items]
Customer incentive payments - non-current	$ 153	$ 166

REVENUE FROM CONTRACTS WITH C_4

REVENUE FROM CONTRACTS WITH CUSTOMERS - Disaggregation of revenue (Details) - USD ($) $ in Millions	3 Months Ended
	Mar. 31, 2021	Mar. 31, 2020	Dec. 31, 2020
Disaggregation of Revenue [Line Items]
Net sales	$ 4,009	$ 2,279
Deferred Income, Noncurrent	64		$ 55
Other non-current liabilities
Disaggregation of Revenue [Line Items]
Deferred income	6		$ 6
Air Management
Disaggregation of Revenue [Line Items]
Net sales	1,968	1,419
e-Propulsion & Drivetrain
Disaggregation of Revenue [Line Items]
Net sales	1,419	860
Fuel Injection
Disaggregation of Revenue [Line Items]
Net sales	426	0
Aftermarket
Disaggregation of Revenue [Line Items]
Net sales	196	0
North America
Disaggregation of Revenue [Line Items]
Net sales	1,137	810
North America | Air Management
Disaggregation of Revenue [Line Items]
Net sales	532	387
North America | e-Propulsion & Drivetrain
Disaggregation of Revenue [Line Items]
Net sales	535	423
North America | Fuel Injection
Disaggregation of Revenue [Line Items]
Net sales	3	0
North America | Aftermarket
Disaggregation of Revenue [Line Items]
Net sales	67	0
Europe
Disaggregation of Revenue [Line Items]
Net sales	1,482	902
Europe | Air Management
Disaggregation of Revenue [Line Items]
Net sales	833	711
Europe | e-Propulsion & Drivetrain
Disaggregation of Revenue [Line Items]
Net sales	276	191
Europe | Fuel Injection
Disaggregation of Revenue [Line Items]
Net sales	271	0
Europe | Aftermarket
Disaggregation of Revenue [Line Items]
Net sales	102	0
Asia
Disaggregation of Revenue [Line Items]
Net sales	1,324	533
Asia | Air Management
Disaggregation of Revenue [Line Items]
Net sales	572	291
Asia | e-Propulsion & Drivetrain
Disaggregation of Revenue [Line Items]
Net sales	602	242
Asia | Fuel Injection
Disaggregation of Revenue [Line Items]
Net sales	137	0
Asia | Aftermarket
Disaggregation of Revenue [Line Items]
Net sales	13	0
Other
Disaggregation of Revenue [Line Items]
Net sales	66	34
Other | Air Management
Disaggregation of Revenue [Line Items]
Net sales	31	30
Other | e-Propulsion & Drivetrain
Disaggregation of Revenue [Line Items]
Net sales	6	4
Other | Fuel Injection
Disaggregation of Revenue [Line Items]
Net sales	15	0
Other | Aftermarket
Disaggregation of Revenue [Line Items]
Net sales	$ 14	$ 0

RESTRUCTURING - Reserve by type

RESTRUCTURING - Reserve by type of cost (Details) - USD ($) $ in Millions	3 Months Ended
	Mar. 31, 2021	Mar. 31, 2020
Restructuring Cost and Reserve [Line Items]
Restructuring expense, net of cash paid	$ 30	$ 15
Air Management
Restructuring Cost and Reserve [Line Items]
Restructuring expense, net of cash paid	17	13
Fuel Injection
Restructuring Cost and Reserve [Line Items]
Restructuring expense, net of cash paid	3	0
e-Propulsion & Drivetrain
Restructuring Cost and Reserve [Line Items]
Restructuring expense, net of cash paid	10	2
Employee termination benefits
Restructuring Cost and Reserve [Line Items]
Restructuring expense, net of cash paid	21	12
Employee termination benefits | Air Management
Restructuring Cost and Reserve [Line Items]
Restructuring expense, net of cash paid	14	11
Employee termination benefits | Fuel Injection
Restructuring Cost and Reserve [Line Items]
Restructuring expense, net of cash paid	3	0
Employee termination benefits | e-Propulsion & Drivetrain
Restructuring Cost and Reserve [Line Items]
Restructuring expense, net of cash paid	4	1
Other
Restructuring Cost and Reserve [Line Items]
Restructuring expense, net of cash paid	9	3
Other | Air Management
Restructuring Cost and Reserve [Line Items]
Restructuring expense, net of cash paid	3	2
Other | Fuel Injection
Restructuring Cost and Reserve [Line Items]
Restructuring expense, net of cash paid	0	0
Other | e-Propulsion & Drivetrain
Restructuring Cost and Reserve [Line Items]
Restructuring expense, net of cash paid	$ 6	$ 1

RESTRUCTURING - Roll forward of

RESTRUCTURING - Roll forward of the restructuring liability (Details) - USD ($) $ in Millions	3 Months Ended
	Mar. 31, 2021	Mar. 31, 2020
Restructuring Reserve [Roll Forward]
Restructuring reserve, beginning balance	$ 173	$ 34
Restructuring expense, net	30	15
Cash payments	(66)	(14)
Restructuring reserve, ending balance	137	35
Less: Non-current restructuring liability	51	0
Current restructuring liability	86	35
Employee termination benefits
Restructuring Reserve [Roll Forward]
Restructuring reserve, beginning balance	160	34
Restructuring expense, net	21	12
Cash payments	(54)	(13)
Restructuring reserve, ending balance	127	33
Less: Non-current restructuring liability	48	0
Current restructuring liability	79	33
Other
Restructuring Reserve [Roll Forward]
Restructuring reserve, beginning balance	13	0
Restructuring expense, net	9	3
Cash payments	(12)	(1)
Restructuring reserve, ending balance	10	2
Less: Non-current restructuring liability	3	0
Current restructuring liability	$ 7	$ 2

RESTRUCTURING - Narrative (Deta

RESTRUCTURING - Narrative (Details) $ in Millions	3 Months Ended		6 Months Ended	14 Months Ended
	Mar. 31, 2021USD ($)	Mar. 31, 2020USD ($)employee	Mar. 31, 2021USD ($)	Mar. 31, 2021USD ($)
Restructuring Cost and Reserve [Line Items]
Restructuring expense, net	$ 30	$ 15
Air Management
Restructuring Cost and Reserve [Line Items]
Restructuring expense, net		$ 13
Number of positions eliminated | employee		350
Severance Costs and Professional Fees | Air Management
Restructuring Cost and Reserve [Line Items]
Restructuring expense, net	15	$ 5
Severance Costs and Professional Fees | e-Propulsion & Drivetrain
Restructuring Cost and Reserve [Line Items]
Restructuring expense, net	6	2
Termination Benefit | Air Management
Restructuring Cost and Reserve [Line Items]
Restructuring expense, net		8
Closed | e-Propulsion & Drivetrain | Europe
Restructuring Cost and Reserve [Line Items]
Restructuring expense, net	4
Employee termination benefits
Restructuring Cost and Reserve [Line Items]
Restructuring expense, net	21	12
Delphi Technologies PLC
Restructuring Cost and Reserve [Line Items]
Restructuring expense, net	5
Delphi Technologies PLC | Severance Costs and Professional Fees | Air Management
Restructuring Cost and Reserve [Line Items]
Restructuring expense, net	2
Delphi Technologies PLC | Severance Costs and Professional Fees | Fuel Injection
Restructuring Cost and Reserve [Line Items]
Restructuring expense, net	3
2020 Restructuring Plan
Restructuring Cost and Reserve [Line Items]
Restructuring expense, net	24	$ 15		$ 172
Restructuring and related plan	$ 300		$ 300	$ 300
Delphi Technologies Restructuring
Restructuring Cost and Reserve [Line Items]
Restructuring expense, net			$ 7

RESEARCH AND DEVELOPMENT COST_2

RESEARCH AND DEVELOPMENT COSTS (Details) - USD ($) $ in Millions	3 Months Ended
	Mar. 31, 2021	Mar. 31, 2020
Research and Development [Abstract]
Gross R&D expenditures	$ 200	$ 118
Customer reimbursements	(17)	(9)
Net R&D expenditures	$ 183	$ 109

OTHER OPERATING EXPENSE, NET (D

OTHER OPERATING EXPENSE, NET (Details) - USD ($) $ in Millions	3 Months Ended
	Mar. 31, 2021	Mar. 31, 2020
Other Income and Expenses [Abstract]
Restructuring expense, net	$ 30	$ 15
Merger, acquisition and divestiture expense	13	21
Net gain on insurance recovery for property damage	(2)	0
Other income, net	(3)	0
Other operating expense, net	$ 38	$ 36

OTHER OPERATING EXPENSE, NET -

OTHER OPERATING EXPENSE, NET - Narrative (Details) - USD ($) $ in Millions	3 Months Ended
	Mar. 31, 2021	Mar. 31, 2020
Other Income and Expenses [Abstract]
Merger, acquisition and divestiture expense	$ 13	$ 21

INCOME TAXES (Details)

INCOME TAXES (Details) - USD ($) $ in Millions	3 Months Ended
	Mar. 31, 2021	Mar. 31, 2020
Income Tax Disclosure [Abstract]
Effective income tax rate, continuing operations (in percent)	31.00%	26.00%
Discrete tax benefit	$ 20
Tax benefit associated with restructuring		$ 4
Effective income tax rate reconciliation, global realignment plan		$ 12

INVENTORIES, NET (Details)

INVENTORIES, NET (Details) - USD ($) $ in Millions	Mar. 31, 2021	Dec. 31, 2020
Inventory Disclosure [Abstract]
Raw material and supplies	$ 875	$ 827
Work in progress	162	150
Finished goods	342	324
FIFO inventories	1,379	1,301
LIFO reserve	(18)	(15)
Inventories, net	$ 1,361	$ 1,286

OTHER CURRENT AND NON-CURRENT_4

OTHER CURRENT AND NON-CURRENT ASSETS (Details) - USD ($) $ in Millions	Mar. 31, 2021	Dec. 31, 2020
Prepayments and other current assets:
Prepaid tooling	$ 86	$ 84
Prepaid taxes	58	64
Customer incentive payments - current	43	43
Prepaid engineering	33	33
Contract assets	15	16
Other	78	72
Total prepayments and other current assets	313	312
Investments and other long-term receivables:
Investment in equity affiliates	306	297
Equity securities	202	472
Other long-term receivables	49	51
Total investments and other long-term receivables	557	820
Other non-current assets:
Deferred income taxes	291	291
Operating leases	219	211
Customer incentive payments - non-current	153	166
Other	65	60
Total other non-current assets	$ 728	$ 728

GOODWILL AND OTHER INTANGIBLE_2

GOODWILL AND OTHER INTANGIBLES - Goodwill (Details) - USD ($) $ in Millions	3 Months Ended
	Mar. 31, 2021	Dec. 31, 2020
Goodwill [Roll Forward]
Gross goodwill balance, December 31, 2020	$ 3,129
Accumulated impairment losses, December 31, 2020		$ (502)
Net goodwill balance, December 31, 2020	2,596	2,627
Measurement period adjustments	1
Other, primarily translation adjustment	(32)
Ending balance, March 31, 2021	2,596
Air Management
Goodwill [Roll Forward]
Gross goodwill balance, December 31, 2020	1,517
Accumulated impairment losses, December 31, 2020		(502)
Net goodwill balance, December 31, 2020	998	1,015
Measurement period adjustments	(4)
Other, primarily translation adjustment	(13)
Ending balance, March 31, 2021	998
e-Propulsion & Drivetrain
Goodwill [Roll Forward]
Gross goodwill balance, December 31, 2020	1,313
Accumulated impairment losses, December 31, 2020		0
Net goodwill balance, December 31, 2020	1,310	1,313
Measurement period adjustments	9
Other, primarily translation adjustment	(12)
Ending balance, March 31, 2021	1,310
Aftermarket
Goodwill [Roll Forward]
Gross goodwill balance, December 31, 2020	299
Accumulated impairment losses, December 31, 2020		0
Net goodwill balance, December 31, 2020	288	$ 299
Measurement period adjustments	(4)
Other, primarily translation adjustment	(7)
Ending balance, March 31, 2021	$ 288

GOODWILL AND OTHER INTANGIBLE_3

GOODWILL AND OTHER INTANGIBLES - Intangible assets (Details) - USD ($) $ in Millions	3 Months Ended
	Mar. 31, 2021	Dec. 31, 2020
Intangible Assets, Net (Excluding Goodwill) [Abstract]
Estimated Fair Value	$ 1,257	$ 1,286
Finite-Lived Intangible Assets, Accumulated Amortization	364	356
Finite-Lived Intangible Assets, Net	893	930
Intangible Assets, Gross (Excluding Goodwill)	1,423	1,452
Other intangible assets, net	1,059	1,096
Patented and unpatented technology
Intangible Assets, Net (Excluding Goodwill) [Abstract]
Estimated Fair Value	380	383
Finite-Lived Intangible Assets, Accumulated Amortization	81	77
Finite-Lived Intangible Assets, Net	299	306
Customer relationships
Intangible Assets, Net (Excluding Goodwill) [Abstract]
Estimated Fair Value	868	893
Finite-Lived Intangible Assets, Accumulated Amortization	276	272
Finite-Lived Intangible Assets, Net	592	621
Miscellaneous
Intangible Assets, Net (Excluding Goodwill) [Abstract]
Estimated Fair Value	9	10
Finite-Lived Intangible Assets, Accumulated Amortization	7	7
Finite-Lived Intangible Assets, Net	2	3
Unamortized trade names
Intangible Assets, Net (Excluding Goodwill) [Abstract]
Indefinite-Lived Trade Names	$ 166	$ 166
Minimum | Patented and unpatented technology
Intangible Assets, Net (Excluding Goodwill) [Abstract]
Estimated Life	7 years
Minimum | Customer relationships
Intangible Assets, Net (Excluding Goodwill) [Abstract]
Estimated Life	7 years
Minimum | Miscellaneous
Intangible Assets, Net (Excluding Goodwill) [Abstract]
Estimated Life	1 year
Maximum | Patented and unpatented technology
Intangible Assets, Net (Excluding Goodwill) [Abstract]
Estimated Life	15 years
Maximum | Customer relationships
Intangible Assets, Net (Excluding Goodwill) [Abstract]
Estimated Life	15 years
Maximum | Miscellaneous
Intangible Assets, Net (Excluding Goodwill) [Abstract]
Estimated Life	13 years

PRODUCT WARRANTY - Narrative (D

PRODUCT WARRANTY - Narrative (Details)	3 Months Ended
	Mar. 31, 2021
Minimum
Guarantor Obligations [Line Items]
Product warranty term	1 year
Maximum
Guarantor Obligations [Line Items]
Product warranty term	3 years

PRODUCT WARRANTY (Details)

PRODUCT WARRANTY (Details) - USD ($) $ in Millions	3 Months Ended
	Mar. 31, 2021	Mar. 31, 2020	Mar. 31, 2021	Dec. 31, 2020
Product warranty rollforward
Beginning balance, January 1	$ 253	$ 116
Provisions for current period sales	28	15
Adjustments of prior estimates	13	5
Payments	(29)	(18)
Translation adjustment	(5)	(2)
Ending balance, March 31	260	116
Accounts payable and accrued expenses			$ 155	$ 164
Other non-current liabilities			105	89
Total product warranty liability	$ 253	$ 116	$ 260	$ 253

NOTES PAYABLE AND DEBT - Debt O

NOTES PAYABLE AND DEBT - Debt Outstanding (Details)	Mar. 31, 2021USD ($)	Mar. 31, 2021EUR (€)	Dec. 31, 2020USD ($)	Oct. 05, 2020	Oct. 01, 2020USD ($)
Long-term debt
Total long-term debt	$ 3,712,000,000		$ 3,742,000,000
Less: current portion	4,000,000		4,000,000
Long-term debt, net of current portion	3,708,000,000		3,738,000,000
Senior Notes
Long-term debt
Debt instrument, face amount					$ 800,000,000
Senior Notes | 1.800% Senior notes due 11/07/22 (€500 million par value)
Long-term debt
Long-term debt	$ 585,000,000		609,000,000
Debt instrument stated interest rate	1.80%	1.80%
Debt instrument, face amount | €		€ 500,000,000
Senior Notes | 3.375% Senior notes due 03/15/25 ($500 million par value)
Long-term debt
Long-term debt	$ 498,000,000		498,000,000
Debt instrument stated interest rate	3.375%	3.375%
Debt instrument, face amount	$ 500,000,000
Senior Notes | 5.000% Senior notes due 03/15/25 ($800 million par value)*
Long-term debt
Long-term debt	906,000,000		912,000,000
Debt instrument stated interest rate				5.00%
Debt instrument, face amount	800,000,000
Senior Notes | 2.650% Senior notes due 07/01/27 ($1,100 million par value)
Long-term debt
Long-term debt	$ 1,089,000,000		1,088,000,000
Debt instrument stated interest rate	2.65%	2.65%
Debt instrument, face amount	$ 1,100,000,000
Senior Notes | 7.125% Senior notes due 02/15/29 ($121 million par value)
Long-term debt
Long-term debt	$ 119,000,000		119,000,000
Debt instrument stated interest rate	7.125%	7.125%
Debt instrument, face amount	$ 121,000,000
Senior Notes | 4.375% Senior notes due 03/15/45 ($500 million par value)
Long-term debt
Long-term debt	$ 494,000,000		494,000,000
Debt instrument stated interest rate	4.375%	4.375%
Debt instrument, face amount	$ 500,000,000
Term loan | Term loan facilities, finance leases and other
Long-term debt
Long-term debt	$ 21,000,000		$ 22,000,000

NOTES PAYABLE AND DEBT - Narrat

NOTES PAYABLE AND DEBT - Narrative (Details) - USD ($)	Feb. 19, 2021	Mar. 31, 2021	Dec. 31, 2020
Line of Credit Facility
Short-term debt, weighted average interest rate, at point in time		1.60%	1.70%
Debt weighted average interest rate		2.80%	2.80%
Potential additional increase to credit facility			$ 2,000,000,000
Estimated fair value of senior unsecured notes		$ 3,893,000,000	4,052,000,000
Debt, difference between fair value and carrying value		202,000,000	332,000,000
Letters of credit outstanding, amount		36,000,000	33,000,000
Short Term Borrowings
Line of Credit Facility
Short-term borrowings		47,000,000	45,000,000
Delay Draw Term Loan | Term loan
Line of Credit Facility
Debt instrument, face amount	$ 900,000,000
Debt instrument, term	364 days
Revolving Credit Facility
Line of Credit Facility
Maximum borrowing capacity		2,000,000,000
Potential additional increase to credit facility		1,000,000,000
Line of credit outstanding		0	0
Short-term, Unsecured Commercial Paper Notes
Line of Credit Facility
Line of credit outstanding		0	$ 0
Current borrowing capacity		$ 2,000,000,000

OTHER CURRENT AND NON-CURRENT_5

OTHER CURRENT AND NON-CURRENT LIABILITIES (Details) - USD ($) $ in Millions	Mar. 31, 2021	Dec. 31, 2020
Other current liabilities:
Payroll and employee related	$ 224	$ 301
Customer related	238	198
Product warranties	155	164
Income taxes payable	112	102
Employee termination benefits	79	101
Indirect taxes	71	69
Accrued freight	51	41
Operating leases	49	47
Dividends payable	39	6
Interest	31	18
Insurance	20	20
Retirement related	15	16
Contract liabilities - Current	14	22
Other	287	304
Other current liabilities	1,385	1,409
Other non-current liabilities:
Non-current income tax liabilities	306	300
Deferred income taxes	235	276
Operating leases	176	172
Derivative instruments	126	162
Product warranties	105	89
Deferred Income, Noncurrent	64	55
Employee termination benefits	48	59
Other	76	68
Other non-current liabilities	$ 1,136	$ 1,181

FAIR VALUE MEASUREMENTS (Detail

FAIR VALUE MEASUREMENTS (Details) - Valuation, Market Approach - Fair Value, Recurring - USD ($) $ in Millions	Mar. 31, 2021	Dec. 31, 2020
Assets:
Investment in equity securities	$ 160	$ 432
Foreign currency contracts	13	5
Net investment hedge contracts	6
Liabilities:
Foreign currency contracts	17	6
Net investment hedge contracts	123	161
Fair Value, Inputs, Level 1
Assets:
Investment in equity securities	160	432
Foreign currency contracts	0	0
Net investment hedge contracts	0
Liabilities:
Foreign currency contracts	0	0
Net investment hedge contracts	0	0
Fair Value, Inputs, Level 2
Assets:
Investment in equity securities	0	0
Foreign currency contracts	13	5
Net investment hedge contracts	6
Liabilities:
Foreign currency contracts	17	6
Net investment hedge contracts	123	161
Fair Value, Inputs, Level 3
Assets:
Investment in equity securities	0	0
Foreign currency contracts	0	0
Net investment hedge contracts	0
Liabilities:
Foreign currency contracts	0	0
Net investment hedge contracts	$ 0	$ 0

FINANCIAL INSTRUMENTS - Foreign

FINANCIAL INSTRUMENTS - Foreign Currency Derivative Contract (Details) € in Millions, ₩ in Millions, ¥ in Millions, zł in Millions, kr in Millions, Ft in Millions, $ in Millions, $ in Millions, $ in Millions

Mar. 31, 2021EUR (€)

Mar. 31, 2021USD ($)

Mar. 31, 2021HUF (Ft)

Mar. 31, 2021PLN (zł)

Mar. 31, 2021SEK (kr)

Mar. 31, 2021SGD ($)

Mar. 31, 2021KRW (₩)

Mar. 31, 2021MXN ($)

Dec. 31, 2020EUR (€)

Dec. 31, 2020USD ($)

Dec. 31, 2020HUF (Ft)

Dec. 31, 2020PLN (zł)

Dec. 31, 2020SEK (kr)

Dec. 31, 2020JPY (¥)

Dec. 31, 2020KRW (₩)

Dec. 31, 2020MXN ($)

British pound | Foreign currency | Maturity Period December 2022

Derivative [Line Items]

Derivative, notional amount

€ 102

$ 10

€ 97

$ 0

Chinese renminbi | Foreign currency | Maturity Period December 2022

Derivative [Line Items]

Derivative, notional amount

131

113

Chinese renminbi | Foreign currency | Maturity Period December 2021

Derivative [Line Items]

Derivative, notional amount | €

42

0

Euro | Foreign currency | Maturity Period December 2022

Derivative [Line Items]

Derivative, notional amount | zł

zł 365

zł 147

Euro | Foreign currency | Maturity Period December 2021

Derivative [Line Items]

Derivative, notional amount

24

Ft 6,266

kr 127

41

Ft 0

kr 0

Indian rupee | Foreign currency | Maturity Period December 2021

Derivative [Line Items]

Derivative, notional amount

22

¥ 0

Korean won | Foreign currency | Maturity Period December 2021

Derivative [Line Items]

Derivative, notional amount

11

36

2

19

US dollar

Derivative [Line Items]

Derivative, notional amount

10

10

US dollar | Foreign currency | Maturity Period December 2022

Derivative [Line Items]

Derivative, notional amount

€ 53

$ 48

$ 2,012

€ 55

¥ 47

$ 1,178

US dollar | Foreign currency | Maturity Period April 2021

Derivative [Line Items]

Derivative, notional amount | ₩

₩ 15,000

₩ 15,000

Thailand baht | Foreign currency | Maturity Period December 2021

Derivative [Line Items]

Derivative, notional amount

$ 13

$ 6

FINANCIAL INSTRUMENTS - Cross-C

FINANCIAL INSTRUMENTS - Cross-Currency Swap Contract (Details) € in Millions, ¥ in Millions, $ in Millions	Mar. 31, 2021EUR (€)	Mar. 31, 2021USD ($)	Mar. 31, 2021JPY (¥)	Dec. 31, 2020EUR (€)	Dec. 31, 2020USD ($)	Dec. 31, 2020JPY (¥)
US dollar
Derivative [Line Items]
Derivative, notional amount		$ 10			$ 10
Cross-currency swaps | US dollar | Maturity Period March 2025
Derivative [Line Items]
Derivative, notional amount		500			500
Cross-currency swaps | US dollar | Maturity Period July 2027
Derivative [Line Items]
Derivative, notional amount		1,100			1,100
Cross-currency swaps | US dollar | Maturity Period Feb 2023
Derivative [Line Items]
Derivative, notional amount		$ 100			$ 100
Cross-currency swaps | Euro | Maturity Period March 2025
Derivative [Line Items]
Derivative, notional amount | €	€ 450			€ 450
Cross-currency swaps | Euro | Maturity Period July 2027
Derivative [Line Items]
Derivative, notional amount | €	€ 976			€ 976
Cross-currency swaps | Japanese yen | Maturity Period Feb 2023
Derivative [Line Items]
Derivative, notional amount | ¥			¥ 10,798			¥ 10,978

FINANCIAL INSTRUMENTS - Balance

FINANCIAL INSTRUMENTS - Balance Sheet (Details) - USD ($) $ in Millions	Mar. 31, 2021	Dec. 31, 2020
Derivatives designated as hedging instruments Under 815: | Foreign currency | Prepayments and other current assets
Derivatives, Fair Value
Derivative assets	$ 7	$ 1
Derivatives designated as hedging instruments Under 815: | Foreign currency | Other non-current assets
Derivatives, Fair Value
Derivative assets	1	0
Derivatives designated as hedging instruments Under 815: | Foreign currency | Other current liabilities
Derivatives, Fair Value
Derivative liability	13	4
Derivatives designated as hedging instruments Under 815: | Foreign currency | Other non-current liabilities
Derivatives, Fair Value
Derivative liability	3	1
Derivatives designated as hedging instruments Under 815: | Cross-currency swaps | Net Investment Hedging
Derivatives, Fair Value
Derivative assets	6
Derivatives designated as hedging instruments Under 815: | Cross-currency swaps | Other current liabilities | Net Investment Hedging
Derivatives, Fair Value
Derivative liability	123	161
Derivatives not designated as hedging instruments: | Foreign currency | Prepayments and other current assets
Derivatives, Fair Value
Derivative assets	5	4
Derivatives not designated as hedging instruments: | Foreign currency | Other current liabilities
Derivatives, Fair Value
Derivative liability	$ 1	$ 1

FINANCIAL INSTRUMENTS - AOCI (D

FINANCIAL INSTRUMENTS - AOCI (Details) - USD ($) $ in Millions	3 Months Ended
	Mar. 31, 2021	Dec. 31, 2020
Derivatives, Fair Value
Accumulated other comprehensive income (loss), cumulative changes in net gain (loss) from hedges, before tax	$ (135)	$ (204)
Gain (loss) expected to be reclassified to income in one year or less	0
Foreign currency | Net Investment Hedging
Derivatives, Fair Value
Accumulated other comprehensive income (loss), cumulative changes in net gain (loss) from hedges, before tax	3	3
Gain (loss) expected to be reclassified to income in one year or less	0
Cross-currency swaps | Net Investment Hedging
Derivatives, Fair Value
Accumulated other comprehensive income (loss), cumulative changes in net gain (loss) from hedges, before tax	(95)	(139)
Gain (loss) expected to be reclassified to income in one year or less	0
Foreign currency-denominated debt | Net Investment Hedging
Derivatives, Fair Value
Accumulated other comprehensive income (loss), cumulative changes in net gain (loss) from hedges, before tax	(43)	$ (68)
Gain (loss) expected to be reclassified to income in one year or less	$ 0

FINANCIAL INSTRUMENTS - Income

FINANCIAL INSTRUMENTS - Income Statement (Details) - USD ($) $ in Millions	3 Months Ended
	Mar. 31, 2021	Mar. 31, 2020
Derivative Instruments and Hedging Activities Disclosure [Abstract]
Net sales	$ 4,009	$ 2,279
Cost of sales	3,191	1,832
Selling, general and administrative expenses	377	213
Other comprehensive income (loss)	(85)	(74)
Gain (loss) on cash flow hedging relationships:
Gain (loss) recognized in other comprehensive income	$ (6)	$ (3)

FINANCIAL INSTRUMENTS - Other C

FINANCIAL INSTRUMENTS - Other Comprehensive Income (Loss) (Details) - Net Investment Hedging - Other comprehensive income (loss) - USD ($) $ in Millions	3 Months Ended
	Mar. 31, 2021	Mar. 31, 2020
Foreign currency
Derivative Instruments, Gain (Loss)
Gains and (losses) on derivative instruments	$ 0	$ 1
Cross-currency swaps
Derivative Instruments, Gain (Loss)
Gains and (losses) on derivative instruments	44	35
Foreign currency-denominated debt
Derivative Instruments, Gain (Loss)
Gains and (losses) on derivative instruments	$ 25	$ 8

FINANCIAL INSTRUMENTS - Derivat

FINANCIAL INSTRUMENTS - Derivative Instruments Gain (Loss) (Details) - USD ($) $ in Millions	3 Months Ended
	Mar. 31, 2021	Mar. 31, 2020
Cross-currency swaps
Derivative Instruments, Gain (Loss)
Net investment hedges	$ 5	$ 4

FINANCIAL INSTRUMENTS - Deriv_2

FINANCIAL INSTRUMENTS - Derivatives Not Designated as Hedging Instruments (Details) - USD ($) $ in Millions	3 Months Ended
	Mar. 31, 2021	Mar. 31, 2020
Foreign currency | Derivatives not designated as hedging instruments: | Selling, general and administrative expenses
Derivative [Line Items]
Gain (loss) on derivatives not designated as hedges	$ 1	$ 3

RETIREMENT BENEFIT PLANS - Narr

RETIREMENT BENEFIT PLANS - Narrative (Details) $ in Millions	3 Months Ended
	Mar. 31, 2021USD ($)
Defined Benefit Plan Disclosure [Line Items]
Actual contribution to defined benefit pension plans	$ 7
Minimum
Defined Benefit Plan Disclosure [Line Items]
Defined benefit plan, expected future employer contributions, current fiscal year	15
Maximum
Defined Benefit Plan Disclosure [Line Items]
Defined benefit plan, expected future employer contributions, current fiscal year	$ 25

RETIREMENT BENEFIT PLANS - Net

RETIREMENT BENEFIT PLANS - Net Benefit Costs (Details) - USD ($) $ in Millions	3 Months Ended
	Mar. 31, 2021	Mar. 31, 2020
Pension benefits | US
Defined Benefit Plan Disclosure [Line Items]
Service cost	$ 0	$ 0
Interest cost	1	1
Expected return on plan assets	(3)	(3)
Amortization of unrecognized prior service credit	0	0
Amortization of unrecognized loss	1	1
Net periodic benefit (income) cost	(1)	(1)
Pension benefits | Non-US
Defined Benefit Plan Disclosure [Line Items]
Service cost	6	5
Interest cost	8	2
Expected return on plan assets	(21)	(6)
Amortization of unrecognized prior service credit	0	0
Amortization of unrecognized loss	3	3
Net periodic benefit (income) cost	(4)	4
Other postretirement employee benefits
Defined Benefit Plan Disclosure [Line Items]
Service cost	0	0
Interest cost	0	1
Expected return on plan assets	0	0
Amortization of unrecognized prior service credit	0	(1)
Amortization of unrecognized loss	0	0
Net periodic benefit (income) cost	$ 0	$ 0

STOCKHOLDERS' EQUITY (Details)

STOCKHOLDERS' EQUITY (Details) - USD ($) $ / shares in Units, $ in Millions	3 Months Ended
	Mar. 31, 2021	Mar. 31, 2020
Increase (Decrease) in Stockholders' Equity
Beginning balance	$ 6,724
Net earnings attributable to BorgWarner Inc.	65	$ 129
Net earnings attributable to the noncontrolling interest, net of tax	(29)	(8)
Other comprehensive loss	(85)	(74)
Other comprehensive loss attributable to the noncontrolling interest	4	$ 60
Ending balance	$ 6,654
Dividends declared (in dollar per share)	$ 0.17	$ 0.17
Issued common stock
Increase (Decrease) in Stockholders' Equity
Beginning balance	$ 3	$ 3
Ending balance	3	3
Capital in excess of par value
Increase (Decrease) in Stockholders' Equity
Beginning balance	2,614	1,145
Net issuance for executive stock plan	(2)	(16)
Net issuance of restricted stock	(23)	(20)
Ending balance	2,589	1,109
Treasury stock
Increase (Decrease) in Stockholders' Equity
Beginning balance	(1,834)	(1,657)
Net issuance for executive stock plan	3	12
Net issuance of restricted stock	21	22
Ending balance	(1,810)	(1,623)
Retained earnings
Increase (Decrease) in Stockholders' Equity
Beginning balance	6,296	5,942
Dividends declared	(40)	(35)
Net earnings attributable to BorgWarner Inc.	65	129
Ending balance	6,321	6,036
Accumulated other comprehensive income (loss)
Increase (Decrease) in Stockholders' Equity
Beginning balance	(651)	(727)
Other comprehensive loss	(85)	(74)
Ending balance	(736)	(801)
Noncontrolling interests
Increase (Decrease) in Stockholders' Equity
Beginning balance	296	138
Dividends declared	(33)	(3)
Net earnings attributable to the noncontrolling interest, net of tax	29	8
Other comprehensive loss	(5)	(3)
Other comprehensive loss attributable to the noncontrolling interest	(5)	(3)
Ending balance	$ 287	$ 140

ACCUMULATED OTHER COMPREHENSI_3

ACCUMULATED OTHER COMPREHENSIVE LOSS (Details) - USD ($) $ in Millions	3 Months Ended
	Mar. 31, 2021	Mar. 31, 2020
AOCI Attributable to Parent, Net of Tax [Roll Forward]
Beginning balance	$ 6,724
Comprehensive (loss) income before reclassifications	(75)	$ (60)
Income taxes associated with comprehensive (loss) income before reclassifications	(13)	(12)
Reclassification from Accumulated Other Comprehensive Income, Current Period, before Tax	4	(3)
Income taxes reclassified into net earnings	(42)	(49)
Ending balance	6,654
Gain (loss) reclassified from AOCI to income
AOCI Attributable to Parent, Net of Tax [Roll Forward]
Income taxes reclassified into net earnings	(1)	1
Accumulated other comprehensive income (loss)
AOCI Attributable to Parent, Net of Tax [Roll Forward]
Beginning balance	(651)	(727)
Ending balance	(736)	(801)
Defined benefit retirement plans
AOCI Attributable to Parent, Net of Tax [Roll Forward]
Beginning balance	(330)	(230)
Comprehensive (loss) income before reclassifications	4	6
Income taxes associated with comprehensive (loss) income before reclassifications	1	(2)
Reclassification from Accumulated Other Comprehensive Income, Current Period, before Tax	4	(3)
Ending balance	(322)	(228)
Defined benefit retirement plans | Gain (loss) reclassified from AOCI to income
AOCI Attributable to Parent, Net of Tax [Roll Forward]
Income taxes reclassified into net earnings	(1)	1
Hedge instruments
AOCI Attributable to Parent, Net of Tax [Roll Forward]
Beginning balance	0	0
Comprehensive (loss) income before reclassifications	(6)	(2)
Income taxes associated with comprehensive (loss) income before reclassifications	0	0
Reclassification from Accumulated Other Comprehensive Income, Current Period, before Tax	0	0
Ending balance	(6)	(2)
Hedge instruments | Gain (loss) reclassified from AOCI to income
AOCI Attributable to Parent, Net of Tax [Roll Forward]
Income taxes reclassified into net earnings	0	0
Foreign currency translation adjustments
AOCI Attributable to Parent, Net of Tax [Roll Forward]
Beginning balance	(321)	(497)
Comprehensive (loss) income before reclassifications	(73)	(64)
Income taxes associated with comprehensive (loss) income before reclassifications	(14)	(10)
Reclassification from Accumulated Other Comprehensive Income, Current Period, before Tax	0	0
Ending balance	(408)	(571)
Foreign currency translation adjustments | Gain (loss) reclassified from AOCI to income
AOCI Attributable to Parent, Net of Tax [Roll Forward]
Income taxes reclassified into net earnings	$ 0	$ 0

CONTINGENCIES (Details)

CONTINGENCIES (Details) $ in Millions	3 Months Ended	12 Months Ended
	Mar. 31, 2021USD ($)site	Dec. 31, 2020USD ($)site
Commitments and Contingencies Disclosure [Abstract]
Waste disposal sites with potential liability under the comprehensive environmental response, compensation and liability act | site	26	26
Accrual for indicated environmental liabilities | $	$ 7	$ 7

EARNINGS PER SHARE (Details)

EARNINGS PER SHARE (Details) - USD ($) $ / shares in Units, $ in Millions	3 Months Ended
	Mar. 31, 2021	Mar. 31, 2020
Earnings Per Share [Abstract]
Performance shares excluded from diluted earnings per share (in shares)	925,379	114,720
Basic earnings per share:
Net earnings attributable to BorgWarner Inc.	$ 65	$ 129
Weighted average shares of common stock outstanding (shares)	237,700,000	205,700,000
Basic (loss) earnings per share of common stock (in dollar per share)	$ 0.27	$ 0.63
Diluted earnings per share:
Net earnings attributable to BorgWarner Inc.	$ 65	$ 129
Weighted average shares of common stock outstanding (shares)	237,700,000	205,700,000
Effect of stock-based compensation (shares)	700,000	500,000
Weighted average shares of common stock outstanding including dilutive shares (shares)	238,400,000	206,200,000
Diluted earnings per share of common stock (in dollar per share)	$ 0.27	$ 0.63
Antidilutive securities excluded from computation of earnings per share (shares)	0	0

REPORTING SEGMENTS AND RELATE_3

REPORTING SEGMENTS AND RELATED INFORMATION - Narrative (Details)	3 Months Ended
	Mar. 31, 2021segment
Segment Reporting [Abstract]
Number of reportable segments	4

REPORTING SEGMENTS AND RELATE_4

REPORTING SEGMENTS AND RELATED INFORMATION - Net sales by reporting segments (Details) - USD ($) $ in Millions	3 Months Ended
	Mar. 31, 2021	Mar. 31, 2020
Segment Reporting Information
Net sales	$ 4,009	$ 2,279
Inter-segment eliminations
Segment Reporting Information
Net sales	(140)	(15)
Air Management
Segment Reporting Information
Net sales	1,968	1,419
Air Management | Operating Segments
Segment Reporting Information
Net sales	2,011	1,434
e-Propulsion & Drivetrain
Segment Reporting Information
Net sales	1,419	860
e-Propulsion & Drivetrain | Operating Segments
Segment Reporting Information
Net sales	1,466	860
Fuel Injection
Segment Reporting Information
Net sales	426	0
Fuel Injection | Operating Segments
Segment Reporting Information
Net sales	475	0
Aftermarket
Segment Reporting Information
Net sales	196	0
Aftermarket | Operating Segments
Segment Reporting Information
Net sales	$ 197	$ 0

REPORTING SEGMENTS AND RELATE_5

REPORTING SEGMENTS AND RELATED INFORMATION - Earnings before interest and income taxes (Details) - USD ($) $ in Millions	3 Months Ended
	Mar. 31, 2021	Mar. 31, 2020
Segment Reporting Information
Segment Adjusted EBIT	$ 513	$ 271
Corporate, including stock-based compensation	69	37
Restructuring expense	30	15
Merger, acquisition and divestiture expense	13	21
Net gain on insurance recovery for property damage	2	0
Equity in affiliates’ earnings, net of tax	(12)	(5)
Unrealized loss on equity securities	272	9
Interest income	(3)	(2)
Interest expense	21	12
Other postretirement income	(11)	(2)
Earnings before income taxes and noncontrolling interest	136	186
Provision for income taxes	42	49
Net earnings	94	137
Net earnings attributable to noncontrolling interest, net of tax	29	8
Net earnings attributable to BorgWarner Inc.	65	129
Air Management
Segment Reporting Information
Segment Adjusted EBIT	322	208
Restructuring expense		13
e-Propulsion & Drivetrain
Segment Reporting Information
Segment Adjusted EBIT	137	63
Fuel Injection
Segment Reporting Information
Segment Adjusted EBIT	33	0
Aftermarket
Segment Reporting Information
Segment Adjusted EBIT	$ 21	$ 0

OPERATING CASH FLOWS AND OTHE_3

OPERATING CASH FLOWS AND OTHER SUPPLEMENTAL FINANCIAL INFORMATION (Details) - USD ($) $ in Millions	3 Months Ended
	Mar. 31, 2021	Mar. 31, 2020
Supplemental Cash Flow Elements [Abstract]
Net earnings	$ 94	$ 137
Non-cash charges (credits) to operations:
Depreciation and amortization	195	112
Stock-based compensation expense	12	10
Restructuring expense, net of cash paid	18	2
Deferred income tax benefit	(64)	(5)
Unrealized loss on equity securities	272	9
Other non-cash adjustments	(16)	(4)
Net earnings adjusted for non-cash charges to operations	511	261
Retirement plan contributions	(7)	(5)
Changes in assets and liabilities, excluding effects of acquisitions, divestitures and foreign currency translation adjustments:
Receivables	(290)	152
Inventories	(104)	(58)
Prepayments and other current assets	0	(8)
Accounts payable and accrued expenses	172	(96)
Prepaid taxes and income taxes payable	18	8
Other assets and liabilities	42	9
Net cash provided by operating activities	342	263
Cash paid during the period for:
Interest	25	29
Income taxes, net of refunds	75	43
Non-cash investing transactions
Period end accounts payable related to property, plant and equipment purchases	$ 107	$ 55