BorgWarner (BWA) 10-Q 3 Aug 22 2022 Q2 Quarterly report Financial data

Cover

Cover - shares	6 Months Ended
	Jun. 30, 2022	Jul. 29, 2022
Document Information [Line Items]
Document Type	10-Q
Document Quarterly Report	true
Document Period End Date	Jun. 30, 2022
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		236,831,213
Entity Central Index Key	0000908255
Amendment Flag	false
Document Fiscal Year Focus	2022
Document Fiscal Period Focus	Q2
Current Fiscal Year End Date	--12-31
Common Stock, par value $0.01 per share
Document Information [Line Items]
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
Document Information [Line Items]
Title of each class	1.00% Senior Notes due 2031
Trading Symbol(s)	BWA31
Name of each exchange on which registered	NYSE

CONDENSED CONSOLIDATED BALANCE

CONDENSED CONSOLIDATED BALANCE SHEETS (UNAUDITED) - USD ($) $ in Millions	Jun. 30, 2022	Dec. 31, 2021
ASSETS
Cash, cash equivalents and restricted cash	$ 1,390	$ 1,844
Receivables, net	3,134	2,898
Inventories, net	1,653	1,534
Prepayments and other current assets	303	321
Total current assets	6,480	6,597
Property, plant and equipment, net	4,151	4,395
Investments and long-term receivables	442	530
Goodwill	3,284	3,279
Other intangible assets, net	1,083	1,091
Other non-current assets	704	683
Total assets	16,144	16,575
LIABILITIES AND EQUITY
Notes payable and other short-term debt	60	66
Accounts payable	2,298	2,276
Other current liabilities	1,293	1,456
Total current liabilities	3,651	3,798
Long-term debt	4,156	4,261
Retirement-related liabilities	261	290
Other non-current liabilities	905	964
Total liabilities	8,973	9,313
Commitments and contingencies
Common stock	3	3
Capital in excess of par value	2,633	2,637
Retained earnings	7,005	6,671
Accumulated other comprehensive loss	(816)	(551)
Common stock held in treasury, at cost	(1,936)	(1,812)
Total BorgWarner Inc. stockholders’ equity	6,889	6,948
Noncontrolling interest	282	314
Total equity	7,171	7,262
Total liabilities and equity	$ 16,144	$ 16,575

CONDENSED CONSOLIDATED STATEMEN

CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS (UNAUDITED) - USD ($) shares in Millions, $ in Millions	3 Months Ended		6 Months Ended
	Jun. 30, 2022	Jun. 30, 2021	Jun. 30, 2022	Jun. 30, 2021
Income Statement [Abstract]
Net sales	$ 3,759	$ 3,758	$ 7,633	$ 7,767
Cost of sales	3,047	2,996	6,171	6,187
Gross profit	712	762	1,462	1,580
Selling, general and administrative expenses	394	364	782	741
Restructuring expense	27	62	42	92
Other operating expense, net	19	19	14	27
Operating income	272	317	624	720
Equity in affiliates’ earnings, net of tax	(11)	(16)	(19)	(28)
Unrealized (gain) loss on equity securities	(11)	4	28	276
Interest expense, net	15	39	30	57
Other postretirement income	(9)	(12)	(18)	(23)
Earnings before income taxes and noncontrolling interest	288	302	603	438
Provision for income taxes	57	28	148	70
Net earnings	231	274	455	368
Net earnings attributable to noncontrolling interest, net of tax	15	27	39	56
Net earnings attributable to BorgWarner Inc.	$ 216	$ 247	$ 416	$ 312
Earnings per share attributable to BorgWarner Inc. — basic (in dollar per share)	$ 0.91	$ 1.03	$ 1.75	$ 1.31
Earnings per share attributable to BorgWarner Inc. — diluted (in dollar per share)	$ 0.91	$ 1.03	$ 1.74	$ 1.30
Weighted average shares outstanding:
Basic (in shares)	236.9	238.2	237.6	237.9
Diluted (in shares)	238	239.6	238.5	239

CONDENSED CONSOLIDATED STATEM_2

CONDENSED CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME (LOSS) (UNAUDITED) - USD ($) $ in Millions		3 Months Ended		6 Months Ended
		Jun. 30, 2022	Jun. 30, 2021	Jun. 30, 2022	Jun. 30, 2021
Statement of Comprehensive Income [Abstract]
Net earnings attributable to BorgWarner Inc.		$ 216	$ 247	$ 416	$ 312
Other comprehensive (loss) income
Foreign currency translation adjustments	[1]	(262)	57	(280)	(30)
Hedge instruments	[1]	5	4	5	(2)
Defined benefit postretirement plans	[1]	5	2	10	10
Total other comprehensive (loss) income attributable to BorgWarner Inc.		(252)	63	(265)	(22)
Comprehensive (loss) income attributable to BorgWarner Inc.	[1]	(36)	310	151	290
Net earnings attributable to noncontrolling interest, net of tax		15	27	39	56
Other comprehensive loss attributable to noncontrolling interest	[1]	(17)	0	(18)	(5)
Comprehensive (loss) income		$ (38)	$ 337	$ 172	$ 341
[1]Net of income taxes.

CONDENSED CONSOLIDATED STATEM_3

CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS (UNAUDITED) - USD ($) $ in Millions	6 Months Ended
	Jun. 30, 2022	Jun. 30, 2021
OPERATING
Net cash provided by operating activities	$ 332	$ 622
INVESTING
Capital expenditures, including tooling outlays	(331)	(342)
Capital expenditures for damage to property, plant and equipment	0	(2)
Payments for businesses acquired, net of cash acquired	(157)	(759)
Proceeds from settlement of net investment hedges, net	28	11
Proceeds from (payments for) investments in equity securities	30	(7)
Proceeds from the sale of business, net	25	0
Proceeds from asset disposals and other, net	17	0
Net cash used in investing activities	(388)	(1,099)
FINANCING
Net decrease in notes payable	0	(6)
Additions to debt	2	1,229
Payments for debt issuance costs	0	(10)
Repayments of debt, including current portion	(6)	(671)
Payments for purchase of treasury stock	(140)	0
Payments for stock-based compensation items	(17)	(14)
Purchase of noncontrolling interest	(59)	(33)
Dividends paid to BorgWarner stockholders	(82)	(81)
Dividends paid to noncontrolling stockholders	(46)	(5)
Net cash (used in) provided by financing activities	(348)	409
Effect of exchange rate changes on cash	(50)	(14)
Net decrease in cash, cash equivalents and restricted cash	(454)	(82)
Cash, cash equivalents and restricted cash at beginning of year	1,844	1,650
Cash, cash equivalents and restricted cash at end of period	$ 1,390	$ 1,568

BASIS OF PRESENTATION

BASIS OF PRESENTATION	6 Months Ended
	Jun. 30, 2022
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 and six months ended June 30, 2022 are not necessarily indicative of the results that may be expected for the year ending December 31, 2022. The balance sheet as of December 31, 2021 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, 2021. 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 and Other Supply Disruptions The impact of COVID-19, including changes in consumer behavior, pandemic fears and market downturns, and restrictions on business and individual activities, has created significant volatility in the global economy. Recent COVID-19 outbreaks in certain regions continue to cause intermittent COVID-19-related disr uptions in the Company’s supply chain and local manufacturing operations. For a significant portion of the quarter ended June 30, 2022, China imposed lock-downs in many cities due to an increase in COVID-19 cases in the region. The C ompany also continues to face supplier disruptions due to the semiconductor shortage.

NEW ACCOUNTING PRONOUNCEMENTS

NEW ACCOUNTING PRONOUNCEMENTS	6 Months Ended
	Jun. 30, 2022
Accounting Standards Update and Change in Accounting Principle [Abstract]
NEW ACCOUNTING PRONOUNCEMENTS	NEW ACCOUNTING PRONOUNCEMENTS In November 2021, the FASB issued ASU No. 2021-10, “Government Assistance (Topic 832): Disclosures by Business Entities about Government Assistance.” It is expected to increase transparency in financial reporting by requiring business entities to disclose information about certain types of government assistance they receive. The amendments require the following annual disclosures about transactions with a government: (i) information about the nature of the transactions and the related accounting policy used to account for the transactions; (ii) the line items on the balance sheet and income statement that are affected by the transactions, and the amounts applicable to each financial statement line item; and (iii) significant terms and conditions of the transactions, including commitments and contingencies. This guidance was effective for annual reporting periods beginning after December 15, 2021. The Company adopted this guidance prospectively as of January 1, 2022, and there was no impact on these Condensed Consolidated Financial Statements; however, the Company will include the annual disclosures as required in its Annual Report on Form 10-K for the year ended December 31, 2022. In October 2021, the FASB issued ASU No. 2021-08, “Business Combinations (Topic 805): Accounting for Contract Assets and Contract Liabilities from Contracts with Customers.” It requires entities to apply ASC Topic 606, “Revenue from Contracts with Customers,” to recognize and measure contract assets and contract liabilities in a business combination. The amendments improve comparability after the business combination by providing consistent recognition and measurement guidance for revenue contracts with customers acquired in a business combination and revenue contracts with customers not acquired in a business combination. This guidance is effective for interim and annual reporting periods beginning after December 15, 2022. The Company does not expect this guidance to have a material impact on its Consolidated Financial Statements.

ACQUISITIONS

ACQUISITIONS	6 Months Ended
	Jun. 30, 2022
Business Combination and Asset Acquisition [Abstract]
ACQUISITIONS	ACQUISITIONS In accordance with ASC Topic 805, “Business Combinations,” acquisitions are recorded using the acquisition method of accounting. The Company recognizes and measures the acquisition date fair value of the identifiable assets acquired, liabilities assumed, and any non-controlling interest using a range of methodologies as indicated by generally accepted valuation practices. Various valuation techniques are used to determine the fair value of intangible assets, with the primary techniques being forms of the income approach, specifically the relief-from-royalty and multi-period excess earnings valuation methods. Under these valuation approaches, the Company is required to make estimates and assumptions from a market participant perspective and may include revenue growth rates, estimated earnings, royalty rates, obsolescence factors, contributory asset charges, customer attrition and discount rates. Santroll Automotive Components On March 31, 2022, the Company completed its acquisition of 100% of Santroll Automotive Components (“Santroll”), a carve-out of Santroll Electric Auto’s eMotor business, pursuant to the terms of an Equity Transfer Agreement (“ETA”). The total consideration was $212 million, including approximately ¥1.1 billion ($172 million) of base purchase price and ¥0.25 billion ($40 million) of originally estimated earn-out payments. The Company paid $157 million of base purchase price in the six months ended June 30, 2022. The remaining $15 million of base purchase price is payable in 2022 and is recorded in Other current liabilities in the Company’s Condensed Consolidated Balance Sheet as of June 30, 2022. Pursuant to the ETA, the obligation of the Company to remit up to ¥0.3 billion (approximately $47 million) of earn-out payments is contingent upon achievement of certain sales volume targets and certain estimated future volume targets associated with newly awarded business. During the three months ended June 30, 2022, the Company revised its estimate of expected earn out due to declines in production levels in China. In accordance with ASC Topic 805, this change in estimate was recorded in the period of the change and is included in Other operating expense, net in the Company’s Condensed Consolidated Statements of Operations. As of June 30, 2022, the Company’s estimate of the earn-out payments is approximately $31 million, which is recorded in Other current liabilities in the Company’s Condensed Consolidated Balance Sheet. The acquisition is expected to strengthen the Company’s vertical integration, scale and portfolio breadth in light vehicle eMotors while allowing for increased speed to market. The purchase price was allocated on a preliminary basis as of March 31, 2022. 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. Certain estimated values for the acquisition, including goodwill 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 March 31, 2022, the acquisition date: (in millions) Initial Allocation ASSETS Receivables, net $ 7 Inventories, net 1 Property, plant and equipment, net 9 Goodwill 132 Other intangible assets, net 87 Total assets acquired 236 LIABILITIES Accounts payable 2 Other non-current liabilities 22 Total liabilities assumed 24 Net assets acquired $ 212 Any excess of the purchase price over the estimated fair value of net assets was recognized as goodwill. Goodwill of $132 million was recorded within the Company’s e-Propulsion & Drivetrain segment. The goodwill consists of the Company’s expected future economic benefits that will arise from future product sales and the added capabilities from vertical integration of eMotors. The goodwill is not expected to be deductible for tax purposes in China. The following table summarizes the other intangible assets acquired: (in millions) Estimated Life Estimated Fair Value Customer relationships 12 years $ 62 Manufacturing processes (know-how) 10 years 25 Total other intangible assets $ 87 Goodwill and identifiable intangible assets 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. The impact of the Santroll acquisition on net sales and net earnings was immaterial for the three and six months ended June 30, 2022. Due to its insignificant size relative to the Company, supplemental pro forma financial information of the combined entity for the current and prior reporting periods is not provided. AKASOL AG On June 4, 2021, the Company completed its voluntary public takeover offer for shares of AKASOL AG (“AKASOL”), resulting in ownership of 89% of AKASOL’s outstanding shares. The Company paid approximately €648 million ($788 million) to settle the offer from current cash balances, which included proceeds received from its public offering of 1.00% Senior Notes due 2031 completed on May 19, 2021. Following the settlement of the offer, AKASOL became a consolidated majority-owned subsidiary of the Company. Upon that settlement, the Company also consolidated approximately €64 million ($77 million) of gross debt of AKASOL. Subsequent to the completion of the voluntary public takeover offer, the Company purchased additional shares of AKASOL for €28 million ($33 million) increasing its ownership to 93% as of December 31, 2021. On August 2, 2021, the Company initiated a merger squeeze-out process under German law for the purpose of acquiring 100% of AKASOL. On December 17, 2021, the shareholders of AKASOL voted to mandatorily transfer to ABBA BidCo. AG, a wholly owned indirect subsidiary of the Company, each issued and outstanding share of AKASOL held by shareholders who did not tender their shares in the Company’s previously completed exchange offer for AKASOL shares (the “Squeeze Out”). In exchange for the AKASOL shares transferred in the Squeeze Out, the Company paid appropriate cash compensation, in the amount of €119.16 per share, which was determined after an assessment by a third-party valuation firm, the adequacy of which was examined by an independent, court-appointed auditor. At December 31, 2021, the noncontrolling interest in AKASOL of approximately €51 million ($58 million) to be acquired through the Squeeze Out was reclassified to Other current liabilities in the Company’s Condensed Consolidated Balance Sheet as it was deemed mandatorily redeemable. No shareholder objections were filed during the statutory contestation period, and on February 10, 2022, the Company completed the registration of the Squeeze Out resulting in 100% ownership. The Company settled the Squeeze Out with AKASOL minority shareholders in the first quarter of 2022. The acquisition further strengthens BorgWarner’s commercial vehicle and industrial electrification capabilities, which positions the Company to capitalize on what it believes to be a fast-growing battery module and pack market. The Company finalized its valuation of the assets and liabilities of the AKASOL acquisition during the second quarter of 2022. The following table summarizes the final 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 Final Allocation ASSETS Cash and cash equivalents (including restricted cash of $16 million) $ 29 $ — $ 29 Receivables, net 16 — 16 Inventories, net 42 (2) 40 Prepayments and other current assets 5 — 5 Property, plant and equipment, net 106 (3) 103 Goodwill 707 (3) 704 Other intangible assets, net 130 — 130 Other non-current assets — 7 7 Total assets acquired 1,035 (1) 1,034 LIABILITIES Notes payable and other short-term debt 8 — 8 Accounts payable 22 — 22 Other current liabilities 13 6 19 Long-term debt 69 — 69 Other non-current liabilities 39 (7) 32 Total liabilities assumed 151 (1) 150 Noncontrolling interest 96 — 96 Net assets and noncontrolling interest acquired $ 788 $ — $ 788 Any excess of the purchase price over the estimated fair value of net assets was recognized as goodwill. Goodwill of $704 million, including the impact of measurement period adjustments, was recorded within the Company’s Air Management segment. The goodwill consists of the Company’s expected future economic benefits that will arise from acquiring this business, which is established in making next-generation products for electric vehicles and the potential development and deployment of future technologies, across a global customer base, in this market and across adjacent industries. The goodwill is not deductible for tax purposes. The following table summarizes the other intangible assets acquired: (in millions) Estimated Life Estimated Fair Value Amortized intangible assets: Developed technology 5 years $ 70 Customer relationships 11 years 25 Total amortized intangible assets 95 Unamortized trade name Indefinite 35 Total other intangible assets $ 130 The property, plant and equipment acquired were valued using a combination of cost and market approaches. Goodwill and identifiable intangible assets were valued using the income approach. Noncontrolling interests were valued using a market 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. Due to its insignificant size relative to the Company, supplemental pro forma financial information of the combined entity for the current and prior reporting periods is not provided. 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. 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 was recorded at fair value on an ongoing basis with changes in fair value being recognized in Unrealized (gain) loss on equity securities in the Condensed Consolidated Statements of Operations. During the three and six months ended June 30, 2021, the Company recorded a loss of $4 million and $276 million, respectively, to adjust the carrying value of the Company’s investment to fair value. As of December 31, 2021, the investment’s fair value was $70 million, which was reflected in Investments and long-term receivables in the Company’s Condensed Consolidated Balance Sheet. During the six months ended June 30, 2022, the Company recorded a loss of $39 million and liquidated its investment in Romeo shares at a fair value of $31 million. As of March 17, 2022, the Company no longer held any investment in Romeo. 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 owned a 60% interest. Romeo JV was a variable interest entity focusing on producing battery module and pack technology. The Company was the primary beneficiary of Romeo JV and had consolidated Romeo JV in its consolidated financial statements. On October 25, 2021, the Company delivered written notice to Romeo that the Company was electing to exercise its right to put its ownership stake in Romeo JV to Romeo. Based on an independent appraisal, the Company’s interest in Romeo JV was valued at $30 million. In February 2022, the Company completed the sale of its 60% interest in Romeo JV for $29 million, the fair value of $30 million reduced by a 5% discount pursuant to the joint venture agreement. The Company recorded a gain of $24 million in Other operating expense, net, which represented the difference between the Company’s book value of its interest in Romeo JV compared to the fair value of consideration received. As a result of the sale, the Company has no further rights in or involvement with Romeo JV. Subsequent Event On July 29, 2022, the Company acquired Rhombus Energy Solutions, a provider of charging solutions in the North American market. The Company paid approximately $130 million at closing, and up to $55 million could be paid in the form of contingent payments over the next three years. The acquisition complements the Company’s existing European charging footprint to accelerate organic growth and adds North American regional presence to its charging business.

REVENUE FROM CONTRACTS WITH CUS

REVENUE FROM CONTRACTS WITH CUSTOMERS	6 Months Ended
	Jun. 30, 2022
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 $18 million and $17 million at June 30, 2022 and December 31, 2021, 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 $20 million and less than $1 million at June 30, 2022 and $21 million and $1 million at December 31, 2021, 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. 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 June 30, 2022 and December 31, 2021, the Company recorded customer incentive payments of $35 million and $36 million, respectively, in Prepayments and other current assets, and $114 million and $137 million, respectively, in Other non-current assets in the Condensed Consolidated Balance Sheets. The following tables represent a disaggregation of revenue from contracts with customers by reporting segment and region. The balances for the three and six months ended June 30, 2021 have been recast for inter-segment transitions of certain businesses that were completed during the three months ended June 30, 2022. Refer to Note 22, “Reporting Segments And Related Information,” to the Condensed Consolidated Financial Statements for more information. Three Months Ended June 30, 2022 (in millions) Air Management e-Propulsion & Drivetrain Fuel Systems Aftermarket Total North America $ 515 $ 465 $ 107 $ 184 $ 1,271 Europe 746 251 231 102 1,330 Asia 451 488 118 17 1,074 Other 46 — 18 20 84 Total $ 1,758 $ 1,204 $ 474 $ 323 $ 3,759 Three Months Ended June 30, 2021 (in millions) Air Management e-Propulsion & Drivetrain Fuel Systems Aftermarket Total North America $ 407 $ 368 $ 58 $ 169 $ 1,002 Europe 763 251 281 108 1,403 Asia 523 584 155 17 1,279 Other 38 — 17 19 74 Total $ 1,731 $ 1,203 $ 511 $ 313 $ 3,758 Six Months Ended June 30, 2022 (In millions) Air Management e-Propulsion & Drivetrain Fuel Systems Aftermarket Total North America $ 974 $ 894 $ 223 $ 352 $ 2,443 Europe 1,523 491 472 201 2,687 Asia 967 1,064 272 30 2,333 Other 90 — 36 44 170 Total $ 3,554 $ 2,449 $ 1,003 $ 627 $ 7,633 Six Months Ended June 30, 2021 (In millions) Air Management e-Propulsion & Drivetrain Fuel Systems Aftermarket Total North America $ 869 $ 820 $ 131 $ 319 $ 2,139 Europe 1,571 527 577 210 2,885 Asia 1,085 1,186 302 30 2,603 Other 69 — 32 39 140 Total $ 3,594 $ 2,533 $ 1,042 $ 598 $ 7,767

RESTRUCTURING

RESTRUCTURING	6 Months Ended
	Jun. 30, 2022
Restructuring and Related Activities [Abstract]
RESTRUCTURING	RESTRUCTURING The 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 June 30, 2022 (in millions) Air Management e-Propulsion & Drivetrain Fuel Systems Corporate Total Employee termination benefits $ 7 $ 14 $ 2 $ (1) $ 22 Other — 3 2 — 5 Total restructuring expense $ 7 $ 17 $ 4 $ (1) $ 27 Three Months Ended June 30, 2021 (in millions) Air Management e-Propulsion & Drivetrain Fuel Systems Corporate Total Employee termination benefits $ 9 $ 3 $ 24 $ — $ 36 Other 3 20 — 3 26 Total restructuring expense $ 12 $ 23 $ 24 $ 3 $ 62 Six Months Ended June 30, 2022 (in millions) Air Management e-Propulsion & Drivetrain Fuel Systems Corporate Total Employee termination benefits $ 14 $ 14 $ 3 $ (1) $ 30 Other — 10 2 — 12 Total restructuring expense $ 14 $ 24 $ 5 $ (1) $ 42 Six Months Ended June 30, 2021 (in millions) Air Management e-Propulsion & Drivetrain Fuel Systems Corporate Total Employee termination benefits $ 23 $ 7 $ 27 $ — $ 57 Other 6 26 — 3 35 Total restructuring expense $ 29 $ 33 $ 27 $ 3 $ 92 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 Termination Benefits Other Total Balance at January 1, 2022 $ 126 $ 13 $ 139 Restructuring expense, net 30 12 42 Cash payments (64) (17) (81) Foreign currency translation adjustment and other (5) 2 (3) Balance at June 30, 2022 87 10 97 Less: Non-current restructuring liability 21 1 22 Current restructuring liability at June 30, 2022 $ 66 $ 9 $ 75 (in millions) Employee Termination Benefits Other Total Balance at January 1, 2021 $ 160 $ 13 $ 173 Restructuring expense, net 57 35 92 Cash payments (82) (39) (121) Foreign currency translation adjustment and other (1) 1 — Balance at June 30, 2021 134 10 144 Less: Non-current restructuring liability 37 3 40 Current restructuring liability at June 30, 2021 $ 97 $ 7 $ 104 In 2022, the Company approved individual restructuring actions that primarily related to specific reductions in headcount. 2020 Structural Costs Plan In February 2020, the Company announced a restructuring plan to address existing structural costs. During the three and six months ended June 30, 2022, the Company recorded $10 million and $23 million of restructuring charges related to this plan, respectively. During the three and six months ended June 30, 2021, the Company recorded $37 million and $61 million of restructuring charges related to this plan, respectively. Cumulatively, the Company has incurred $274 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 are expected to be cash expenditures. 2019 Legacy Delphi Technologies Plan 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 plan post-acquisition and has recorded cumulative charges of $66 million since October 1, 2020, including approximately $4 million and $31 million in restructuring charges during the six months ended June 30, 2022, and 2021, respectively. The majority of the actions under this plan have been completed. The following provides details of restructuring expense incurred by the Company’s reporting segments during the six months ended June 30, 2022 and 2021, related to the plans and actions discussed above: Air Management 2020 Structural Costs Plan • During the three and six months ended June 30, 2022, the segment recorded $7 million and $13 million, respectively, of restructuring costs under this plan. This primarily related to $8 million during the six months ended June 30, 2022 for a voluntary termination program pursuant to which approximately 36 employees accepted termination packages in 2022. • During the three and six months ended June 30, 2021, the segment recorded $12 million and $27 million, respectively, of restructuring costs under this plan. This primarily related to $11 million during the six months ended June 30, 2021 for a voluntary termination program pursuant to which approximately 20 employees accepted termination packages in 2021 and $16 million for other specific actions to reduce structural costs. 2019 Legacy Delphi Technologies Plan • During the six months ended June 30, 2021, the segment recorded $2 million of restructuring costs, primarily related to severance costs. e-Propulsion & Drivetrain • During the six months ended June 30, 2022, the segment recorded $14 million of restructuring costs, primarily related to severance costs associated with the announced closure of a technical Center in Europe effecting approximately 80 employees. 2020 Structural Costs Plan • During the three and six months ended June 30, 2022, the segment recorded $3 million and $10 million, respectively, of restructuring costs, primarily related to contractual settlements and professional fees. • During the three and six months ended June 30, 2021, the segment recorded $5 million and $10 million, respectively, of restructuring costs, primarily related to severance costs, equipment relocation and professional fees to reduce existing structural costs. During the three and six months ended June 30, 2021, the segment recorded $19 million and $23 million, respectively, of restructuring costs, primarily related to contractual settlements and professional fees and other costs associated with the announced closure of a facility in Europe. Fuel Systems 2019 Legacy Delphi Technologies Plan • During the three and six months ended June 30, 2022, the segment recorded $4 million and $5 million, respectively, of restructuring costs related to this plan, primarily related to employee severance and equipment moves. During the three and six months ended June 30, 2021, the segment recorded $24 million and $27 million, respectively, of restructuring costs related to this plan. These costs were primarily for the statutory minimum benefits and incremental one-time termination benefits negotiated with local labor authorities. 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	6 Months Ended
	Jun. 30, 2022
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 June 30, Six Months Ended June 30, (in millions) 2022 2021 2022 2021 Gross R&D expenditures $ 234 $ 224 $ 466 $ 444 Customer reimbursements (27) (58) (68) (95) Net R&D expenditures $ 207 $ 166 $ 398 $ 349

OTHER OPERATING EXPENSE, NET

OTHER OPERATING EXPENSE, NET	6 Months Ended
	Jun. 30, 2022
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 June 30, Six Months Ended June 30, (in millions) 2022 2021 2022 2021 Merger, acquisition and divestiture expense, net $ 9 $ 15 $ 32 $ 28 Loss (gain) on sale of business (Note 3) — 7 (24) 7 Other expense (income), net 10 (3) 6 (8) Other operating expense, net $ 19 $ 19 $ 14 $ 27 Merger, acquisition and divestiture expense, net: During the three and six months ended June 30, 2022, the Company recorded merger, acquisition and divestiture expense, net of $9 million and $32 million, respectively, primarily related to professional fees associated with specific acquisition and disposition initiatives. During the three and six months ended June 30, 2021, the Company recorded merger, acquisition and divestiture expense of $15 million and $28 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 and professional fees associated with the acquisition of AKASOL.

INCOME TAXES

INCOME TAXES	6 Months Ended
	Jun. 30, 2022
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 six months ended June 30, 2022 and 2021 was 25% and 16%, respectively. During the six-month period ended June 30, 2022, a discrete tax benefit of $8 million was recorded relating to other tax adjustments. During the six-month period ended June 30, 2021, unrecognized tax benefits and accrued interest were decreased for the lapse of the statute of limitations in a non-US jurisdiction for a tax holiday matter which, net of unrecognized foreign tax credits, resulted in a $55 million tax benefit. Additionally, an increase in the United Kingdom (“UK”) tax rate from 19% to 25% effective April 1, 2023, was enacted in June 2021, resulting in a discrete tax benefit of $20 million as a result of the revaluation of net deferred tax asset balances. Further, the Company’s effective tax rate for the six months ended June 30, 2021 included a net discrete tax benefit of $24 million, primarily related to changes to certain withholding rates applied to unremitted earnings. The Company’s effective tax rate for the three months ended June 30, 2022 and 2021 was 20% and 9%, respectively. During the three-month period ended June 30, 2022, a discrete tax benefit of $8 million was recorded relating to other tax adjustments. During the three-month period ended June 30, 2021, unrecognized tax benefits and accrued interest were decreased for the lapse of the statute of limitations in a non-US jurisdiction for a tax holiday matter which, net of unrecognized foreign tax credits, resulted in a $55 million tax benefit. Additionally, an increase in the UK tax rate from 19% to 25% effective April 1, 2023, was enacted in June 2021, resulting in a discrete tax benefit of $20 million as a result of the revaluation of net deferred tax asset balances. The annual effective tax rates differ from the U.S. statutory rate primarily due to foreign rates which vary from those in the U.S., jurisdictions with pretax losses for which no tax benefit could be realized, U.S. taxes on foreign earnings, the realization of certain business tax credits (including foreign tax credits), and permanent differences between book and tax treatment for certain items (including the Foreign-Derived Intangible Income (“FDII”) deduction and the enhanced deduction of research and development expenses in certain jurisdictions).

INVENTORIES, NET

INVENTORIES, NET	6 Months Ended
	Jun. 30, 2022
Inventory Disclosure [Abstract]
INVENTORIES, NET	INVENTORIES, NET A summary of Inventories, net is presented below: June 30, December 31, (in millions) 2022 2021 Raw material and supplies $ 1,118 $ 1,057 Work in progress 183 175 Finished goods 380 327 FIFO inventories 1,681 1,559 LIFO reserve (28) (25) Inventories, net $ 1,653 $ 1,534

OTHER CURRENT AND NON-CURRENT A

OTHER CURRENT AND NON-CURRENT ASSETS	6 Months Ended
	Jun. 30, 2022
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: June 30, December 31, (in millions) 2022 2021 Prepayments and other current assets: Prepaid tooling $ 82 $ 81 Prepaid taxes 55 64 Customer incentive payments (Note 4) 35 36 Prepaid engineering 18 27 Contract assets (Note 4) 18 17 Other 95 96 Total prepayments and other current assets $ 303 $ 321 Investments and long-term receivables: Investment in equity affiliates $ 292 $ 298 Long-term receivables 79 102 Equity securities (Note 3) 71 130 Total investments and long-term receivables $ 442 $ 530 Other non-current assets: Deferred income taxes $ 229 $ 254 Operating leases 176 185 Customer incentive payments (Note 4) 114 137 Derivative instruments 73 8 Other 112 99 Total other non-current assets $ 704 $ 683

GOODWILL AND OTHER INTANGIBLES

GOODWILL AND OTHER INTANGIBLES	6 Months Ended
	Jun. 30, 2022
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 and indefinite-lived intangible assets 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 six months of 2022 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 Fuel Systems Total Gross goodwill balance, December 31, 2021 $ 2,124 $ 1,232 $ 380 $ 45 $ 3,781 Accumulated impairment losses, December 31, 2021 (502) — — — (502) Net goodwill balance, December 31, 2021* $ 1,622 $ 1,232 $ 380 $ 45 $ 3,279 Goodwill during the period: Acquisition — 132 — — 132 Other, primarily translation adjustment (82) (42) (2) (1) (127) Ending balance, June 30, 2022 $ 1,540 $ 1,322 $ 378 $ 44 $ 3,284 __________________________________ * The December 31, 2021 balances have been recast for inter-segment transitions of certain businesses that were completed during the three months ended June 30, 2022. Refer to Note 22, “Reporting Segments And Related Information” for more information. The Company’s other intangible assets, primarily from acquisitions, consist of the following: June 30, 2022 December 31, 2021 (in millions) Estimated useful lives (years) Gross Accumulated Net Gross Accumulated Net Amortized intangible assets: Patented and unpatented technology 5 - 15 $ 457 $ 120 $ 337 $ 443 $ 105 $ 338 Customer relationships 7 - 15 885 319 566 877 310 567 Miscellaneous 2 - 13 9 6 3 14 7 7 Total amortized intangible assets 1,351 445 906 1,334 422 912 Unamortized trade names 177 — 177 179 — 179 Total other intangible assets $ 1,528 $ 445 $ 1,083 $ 1,513 $ 422 $ 1,091

PRODUCT WARRANTY

PRODUCT WARRANTY	6 Months Ended
	Jun. 30, 2022
Product Warranties Disclosures [Abstract]
PRODUCT WARRANTY	PRODUCT WARRANTY The 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) 2022 2021 Beginning balance, January 1 $ 236 $ 253 Provisions for current period sales 47 52 Adjustments of prior estimates (2) 17 Payments (44) (73) Other, primarily translation adjustment (13) (3) Ending balance, June 30 $ 224 $ 246 The product warranty liability is classified in the Condensed Consolidated Balance Sheets as follows: June 30, December 31, (in millions) 2022 2021 Other current liabilities $ 110 $ 128 Other non-current liabilities 114 108 Total product warranty liability $ 224 $ 236

NOTES PAYABLE AND DEBT

NOTES PAYABLE AND DEBT	6 Months Ended
	Jun. 30, 2022
Debt Disclosure [Abstract]
NOTES PAYABLE AND DEBT	NOTES PAYABLE AND DEBT As of June 30, 2022 and December 31, 2021, the Company had debt outstanding as follows: June 30, December 31, ( in millions ) 2022 2021 Short-term borrowings $ 56 $ 62 Long-term debt 3.375% Senior notes due 03/15/25 ($500 million par value) 499 498 5.000% Senior notes due 10/01/25 ($800 million par value)* 878 889 2.650% Senior notes due 07/01/27 ($1,100 million par value) 1,090 1,092 7.125% Senior notes due 02/15/29 ($121 million par value) 120 119 1.000% Senior Notes due 05/19/31 (€1,000 million par value) 1,030 1,117 4.375% Senior notes due 03/15/45 ($500 million par value) 494 494 Term loan facilities, finance leases and other 49 56 Total long-term debt 4,160 4,265 Less: current portion 4 4 Long-term debt, net of current portion $ 4,156 $ 4,261 _____________________________ *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 June 30, 2022 and December 31, 2021, the Company had $56 million and $62 million, respectively, in borrowings under these facilities, which are classified in Notes payable and other short-term debt on the Condensed Consolidated Balance Sheets. The following table provides details on Interest expense, net included in the Condensed Consolidated Statements of Operations: Three Months Ended June 30, Six Months Ended June 30, (in millions) 2022 2021 2022 2021 Interest expense $ 21 $ 42 $ 40 $ 63 Interest income (6) (3) (10) (6) Interest expense, net $ 15 $ 39 $ 30 $ 57 The Company has a $2.0 billion multi-currency revolving credit facility that includes a feature allowing the Company the ability to increase the facility by $1.0 billion with bank group approval. This facility matures in March 2025. 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 June 30, 2022. At June 30, 2022 and December 31, 2021, 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 June 30, 2022 and December 31, 2021. The total current combined borrowing capacity under the multi-currency revolving credit facility and commercial paper program cannot exceed $2 billion. As of June 30, 2022 and December 31, 2021, the estimated fair values of the Company’s senior unsecured notes totaled $3,620 million and $4,421 million, respectively. The estimated fair values were $491 million lower than their carrying value at June 30, 2022 and $212 million higher than their carrying value at December 31, 2021. 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, commercial paper program and other debt facilities approximate 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 $41 million and $35 million at June 30, 2022 and December 31, 2021, 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	6 Months Ended
	Jun. 30, 2022
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: June 30, December 31, ( in millions ) 2022 2021 Other current liabilities: Payroll and employee related $ 271 $ 330 Customer related 214 220 Product warranties (Note 12) 110 128 Income taxes payable 78 105 Indirect taxes 74 106 Employee termination benefits (Note 5) 66 85 Accrued freight 58 46 Operating leases 37 43 Deferred engineering reimbursements 33 44 Interest 32 23 Earn-out liability (Note 3) 31 — Supplier related 22 18 Contract liabilities (Note 4) 20 21 Dividends payable 20 18 Insurance 19 19 Other non-income taxes 17 22 Retirement related 16 16 Mandatorily redeemable noncontrolling interest liability (Note 3) — 58 Other 175 154 Total other current liabilities $ 1,293 $ 1,456 Other non-current liabilities: Other income tax liabilities $ 276 $ 274 Deferred income taxes 231 206 Operating leases 147 152 Product warranties (Note 12) 114 108 Deferred income 62 68 Employee termination benefits (Note 5) 21 41 Derivative instruments — 54 Other 54 61 Total other non-current liabilities $ 905 $ 964

FAIR VALUE MEASUREMENTS

FAIR VALUE MEASUREMENTS	6 Months Ended
	Jun. 30, 2022
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 June 30, 2022 and December 31, 2021: Basis of fair value measurements (in millions) Balance at June 30, 2022 Quoted prices in active markets for identical items Significant other observable inputs Significant unobservable inputs Valuation technique Assets measured at NAV 1 Assets: Receivables $ 20 $ — $ 2 $ 18 C $ — Long-term receivables $ 15 $ — $ 15 $ — C $ — Investment in equity securities $ 28 $ — $ — $ — — $ 28 Foreign currency contracts $ 18 $ — $ 18 $ — A $ — Net investment hedge contracts $ 73 $ — $ 73 $ — A $ — Liabilities: Current earn-out liability $ 31 $ — $ — $ 31 C $ — Foreign currency contracts $ 7 $ — $ 7 $ — 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 measured at NAV 1 Assets: Investment in equity securities $ 87 $ 70 $ — $ — A $ 17 Long-term receivables $ 35 $ — $ 17 $ 18 C $ — Foreign currency contracts $ 13 $ — $ 13 $ — A $ — Net investment hedge contracts $ 8 $ — $ 8 $ — A Liabilities: Foreign currency contracts $ 8 $ — $ 8 $ — A $ — Net investment hedge contracts $ 54 $ — $ 54 $ — A $ — _____________________________

FINANCIAL INSTRUMENTS

FINANCIAL INSTRUMENTS	6 Months Ended
	Jun. 30, 2022
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 June 30, 2022 and December 31, 2021, 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 June 30, 2022 and December 31, 2021, 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 June 30, 2022 and December 31, 2021, 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). 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 June 30, 2022 and December 31, 2021, the following foreign currency derivative contracts were outstanding and mature through the ending duration noted below: Foreign currency derivatives (in millions)* Functional Currency Traded Currency Notional in traded currency Notional in traded currency Ending Duration Brazilian Real US Dollar 13 23 Dec - 23 British Pound Euro — 42 N/A Chinese Renminbi British Pound 19 26 Nov - 23 Chinese Renminbi Euro 21 26 Dec - 23 Chinese Renminbi US Dollar 130 185 Dec - 23 Euro British Pound 32 6 Dec - 23 Euro Polish Zloty 217 394 Dec - 23 Euro US Dollar 65 86 Dec - 23 US Dollar British Pound 9 13 Dec - 23 US Dollar Euro 34 28 Sep - 22 US Dollar Korean Won 128,998 49,919 Nov - 23 US Dollar Mexican Peso 1,689 2,619 Dec - 23 US Dollar Singapore Dollar 10 27 Dec - 22 US Dollar Thailand Baht 1,790 1,720 May - 23 *Table above excludes non-significant traded currency pairings with total notional amounts less than $10 million U.S. dollar equivalent as of June 30, 2022 and December 31, 2021. 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). In May 2022, the Company terminated its $100 million cross-currency swap contract originally maturing in February 2023 and executed a $100 million cross-currency swap contract to mature in February 2029, resulting in cash proceeds of $16 million that are expected to remain in accumulated other comprehensive loss until the net investment is sold, completely liquidated or substantially liquidated. At June 30, 2022 and December 31, 2021, the following cross-currency swap contracts were outstanding: Cross-currency swaps (in millions) June 30, 2022 December 31, 2021 Ending duration US dollar to Euro: Fixed receiving notional $ 1,100 $ 1,100 Jul - 27 Fixed paying notional € 976 € 976 Jul - 27 US dollar to Euro: Fixed receiving notional $ 500 $ 500 Mar - 25 Fixed paying notional € 450 € 450 Mar - 25 US dollar to Japanese yen: Fixed receiving notional $ — $ 100 Feb - 23 Fixed paying notional ¥ — ¥ 10,978 Feb - 23 Fixed receiving notional $ 100 $ — Feb - 29 Fixed paying notional ¥ 12,724 ¥ — Feb - 29 At June 30, 2022 and December 31, 2021, 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 June 30, 2022 December 31, 2021 Location June 30, 2022 December 31, 2021 Foreign currency Prepayments and other current assets $ 11 $ 7 Other current liabilities $ 6 $ 8 Net investment hedges Other non-current assets $ 73 $ 8 Other non-current liabilities $ — $ 54 Derivatives not designated as hedging instruments: Foreign currency Prepayments and other current assets $ 7 $ 6 Other current liabilities $ 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 income (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 for designated net investment hedges. 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 June 30, 2022 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 June 30, 2022 December 31, 2021 Net investment hedges: Foreign currency $ (7) $ (10) $ — Cross-currency swaps 73 (46) — Foreign currency-denominated debt 155 66 — Total $ 221 $ 10 $ — 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 June 30, 2022 (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 $ 3,759 $ 3,047 $ 394 $ (252) Gain (loss) on cash flow hedging relationships: Foreign currency: Gain (loss) recognized in other comprehensive income $ 5 Six Months Ended June 30, 2022 (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 7,633 6,171 782 $ (265) Gain (loss) on cash flow hedging relationships: Foreign currency: Gain (loss) recognized in other comprehensive income $ 4 Gain (loss) reclassified from AOCI to income $ — $ (1) $ — Three Months Ended June 30, 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 $ 3,758 $ 2,996 $ 364 $ 63 Gain (loss) on cash flow hedging relationships: Foreign currency: Gain (loss) recognized in other comprehensive income $ 3 Gain (loss) reclassified from AOCI to income $ — $ 1 $ — Six Months Ended June 30, 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 $ 7,767 $ 6,187 $ 741 $ (22) Gain (loss) on cash flow hedging relationships: Foreign currency: Gain (loss) recognized in other comprehensive income $ (3) Gain (loss) reclassified from AOCI to income $ — $ 1 $ — 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 June 30, Six Months Ended June 30, Net investment hedges 2022 2021 2022 2021 Foreign currency $ 3 $ 1 $ 3 $ (6) Cross-currency swaps $ 104 $ 3 $ 135 $ 47 Foreign currency-denominated debt $ 58 $ 12 $ 89 $ 37 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 on components excluded from the assessment of effectiveness: (in millions) Three Months Ended June 30, Six Months Ended June 30, Net investment hedges 2022 2021 2022 2021 Cross-currency swaps $ 7 $ 5 $ 13 $ 10 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 recorded in income: (in millions) Three Months Ended June 30, Six Months Ended June 30, Contract Type Location 2022 2021 2022 2021 Foreign Currency Selling, general and administrative expenses $ (5) $ 4 $ (6) $ 5

RETIREMENT BENEFIT PLANS

RETIREMENT BENEFIT PLANS	6 Months Ended
	Jun. 30, 2022
Retirement Benefits [Abstract]
RETIREMENT BENEFIT PLANS	RETIREMENT BENEFIT PLANS The Company has a number of defined benefit pension plans and other postemployment benefit plans covering eligible salaried and hourly employees and their dependents. The estimated contributions to the Company's defined benefit pension plans for 2022 range from $20 million to $30 million, of which $14 million has been contributed through the first six months of the year. The other postemployment 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 recorded in the Condensed Consolidated Statements of Operations are as follows: Pension benefits Other postemployment benefits (in millions) 2022 2021 Three Months Ended June 30, US Non-US US Non-US 2022 2021 Service cost $ — $ 5 $ — $ 7 $ — $ — Interest cost 1 9 — 7 — — Expected return on plan assets (1) (20) (2) (21) — — Amortization of unrecognized prior service credit — — — — (1) (1) Amortization of unrecognized loss 1 2 — 4 — 1 Net periodic benefit income $ 1 $ (4) $ (2) $ (3) $ (1) $ — Pension benefits Other postemployment benefits (in millions) 2022 2021 Six Months Ended June 30, US Non-US US Non-US 2022 2021 Service cost $ — $ 10 $ — $ 13 $ — $ — Interest cost 2 19 1 15 — — Expected return on plan assets (3) (40) (5) (42) — — Settlement loss — — — — — — Amortization of unrecognized prior service credit — — — — (1) (1) Amortization of unrecognized loss 1 4 1 7 — 1 Net periodic benefit income $ — $ (7) $ (3) $ (7) $ (1) $ — The components of net periodic benefit income other than the service cost component are included in Other postretirement income in the Condensed Consolidated Statements of Operations.

STOCKHOLDERS' EQUITY

STOCKHOLDERS' EQUITY	6 Months Ended
	Jun. 30, 2022
Stockholders' Equity Note [Abstract]
STOCKHOLDERS' EQUITY	STOCKHOLDERS' EQUITY The changes of the Stockholders’ Equity items during the three and six months ended June 30, 2022 and 2021, 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, March 31, 2022 $ 3 $ 2,617 $ (1,836) $ 6,830 $ (564) $ 288 Dividends declared ($0.17 per share*) — — — (41) — (4) Net issuance for executive stock plan — 6 1 — — — Net issuance of restricted stock — 10 (1) — — — Purchase of treasury stock — — (100) — — — Net earnings — — — 216 — 15 Other comprehensive loss — — — — (252) (17) Balance, June 30, 2022 $ 3 $ 2,633 $ (1,936) $ 7,005 $ (816) $ 282 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, March 31, 2021 $ 3 $ 2,589 $ (1,810) $ 6,321 $ (736) $ 287 Dividends declared ($0.17 per share*) — — — (41) — (4) Net issuance for executive stock plan — 3 — — — — Net issuance of restricted stock — 10 — — — — Purchase of noncontrolling interest — — — — — (33) Acquisition of AKASOL — — — — — 96 Net earnings — — — 247 — 27 Other comprehensive income — — — — 63 — Balance, June 30, 2021 $ 3 $ 2,602 $ (1,810) $ 6,527 $ (673) $ 373 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, 2021 $ 3 $ 2,637 $ (1,812) $ 6,671 $ (551) $ 314 Dividends declared ($0.34 per share*) — — — (82) — (49) Net issuance for executive stock plan — — 5 — — — Net issuance of restricted stock — (5) 11 — — — Purchase of treasury stock — — (140) — — — Purchase/sale of noncontrolling interest — 1 — — — (4) Net earnings — — — 416 — 39 Other comprehensive loss — — — — (265) (18) Balance, June 30, 2022 $ 3 $ 2,633 $ (1,936) $ 7,005 $ (816) $ 282 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 ($0.34 per share*) — — — (81) — (37) Net issuance for executive stock plan — 1 3 — — — Net issuance of restricted stock — (13) 21 — — — Purchase of noncontrolling interest — — — — — (33) Acquisition of AKASOL — — — — — 96 Net earnings — — — 312 — 56 Other comprehensive loss — — — — (22) (5) Balance, June 30, 2021 $ 3 $ 2,602 $ (1,810) $ 6,527 $ (673) $ 373 __________________________________ * Per share dividends amount declared relate to BorgWarner common stock.

ACCUMULATED OTHER COMPREHENSIVE

ACCUMULATED OTHER COMPREHENSIVE LOSS	6 Months Ended
	Jun. 30, 2022
Equity [Abstract]
ACCUMULATED OTHER COMPREHENSIVE LOSS	ACCUMULATED OTHER COMPREHENSIVE LOSS The following tables summarize the activity within accumulated other comprehensive loss during the three and six months ended June 30, 2022 and 2021: (in millions) Foreign currency translation adjustments Hedge instruments Defined benefit retirement plans Total Beginning balance, March 31, 2022 $ (441) $ — $ (123) $ (564) Comprehensive (loss) income before reclassifications (216) 5 3 (208) Income taxes associated with comprehensive (loss) income before reclassifications (46) — 1 (45) Reclassification from accumulated other comprehensive loss — — 2 2 Income taxes reclassified into net earnings — — (1) (1) Ending balance, June 30, 2022 $ (703) $ 5 $ (118) $ (816) (in millions) Foreign currency translation adjustments Hedge instruments Defined benefit retirement plans Total Beginning balance, March 31, 2021 $ (408) $ (6) $ (322) $ (736) Comprehensive (loss) income before reclassifications 60 3 (1) 62 Income taxes associated with comprehensive (loss) income before reclassifications (3) — — (3) Reclassification from accumulated other comprehensive loss — 1 4 5 Income taxes reclassified into net earnings — — (1) (1) Ending balance, June 31, 2021 $ (351) $ (2) $ (320) $ (673) (in millions) Foreign currency translation adjustments Hedge instruments Defined benefit retirement plans Total Beginning balance, December 31, 2021 $ (423) $ — $ (128) $ (551) Comprehensive (loss) income before reclassifications (234) 4 6 (224) Income taxes associated with comprehensive (loss) income before reclassifications (46) — 1 (45) Reclassification from accumulated other comprehensive loss — 1 4 5 Income taxes reclassified into net earnings — — (1) (1) Ending balance, June 30, 2022 $ (703) $ 5 $ (118) $ (816) (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 (13) (3) 3 (13) Income taxes associated with comprehensive (loss) income before reclassifications (17) — 1 (16) Reclassification from accumulated other comprehensive loss — 1 8 9 Income taxes reclassified into net earnings — — (2) (2) Ending balance, June 31, 2021 $ (351) $ (2) $ (320) $ (673)

CONTINGENCIES

CONTINGENCIES	6 Months Ended
	Jun. 30, 2022
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 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 management does not expect that an adverse outcome in any of these commercial and legal claims, actions and complaints that are currently pending will have a material adverse effect on the Company’s results of operations, financial position or cash flows. An adverse outcome could, nonetheless, be material to the results of operations or cash flows. 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 June 30, 2022 and December 31, 2021. 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.

EARNINGS PER SHARE

EARNINGS PER SHARE	6 Months Ended
	Jun. 30, 2022
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 0.9 million and 0.8 million performance share units excluded from the computation of the diluted earnings for the three months ended June 30, 2022 and 2021, respectively. There were 1.0 million and 0.9 million performance share units excluded from the computation of the diluted earnings for the six months ended June 30, 2022 and 2021, respectively. These units were excluded because the related performance criteria had not been met as of the balance sheet dates. The following table reconciles the numerators and denominators used to calculate basic and diluted earnings per share of common stock: Three Months Ended June 30, Six Months Ended June 30, (in millions, except per share amounts) 2022 2021 2022 2021 Basic earnings per share: Net earnings attributable to BorgWarner Inc. $ 216 $ 247 $ 416 $ 312 Weighted average shares of common stock outstanding 236.9 238.2 237.6 237.9 Basic earnings per share of common stock $ 0.91 $ 1.03 $ 1.75 $ 1.31 Diluted earnings per share: Net earnings attributable to BorgWarner Inc. $ 216 $ 247 $ 416 $ 312 Weighted average shares of common stock outstanding 236.9 238.2 237.6 237.9 Effect of stock-based compensation 1.1 1.4 0.9 1.1 Weighted average shares of common stock outstanding including dilutive shares 238.0 239.6 238.5 239.0 Diluted earnings per share of common stock $ 0.91 $ 1.03 $ 1.74 $ 1.30

REPORTING SEGMENTS AND RELATED

REPORTING SEGMENTS AND RELATED INFORMATION	6 Months Ended
	Jun. 30, 2022
Segment Reporting [Abstract]
REPORTING SEGMENTS AND RELATED INFORMATION	REPORTING SEGMENTS AND RELATED INFORMATION The Company’s business is aggregated into four reporting segments: Air Management, e-Propulsion & Drivetrain, Fuel Systems (formerly known as 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. In the first quarter of 2022, the Company announced that the starter and alternator business, previously reported in its e-Propulsion & Drivetrain segment, would transition to the Aftermarket segment. The Company also announced that the canisters and fuel delivery modules business, previously reported in its Air Management segment, would transition to the Fuel Systems segment. Both of these transitions were completed during the three months ended June 30, 2022. The reporting segment disclosures have been updated accordingly which included recasting prior period information for the new reporting structure. Additionally, during the first quarter of 2022, the Company updated the definition of its measure of segment income or loss to exclude the impact of intangible asset amortization expense. The Company believes this change improves comparability of ongoing operations given the increasing operating margin impact of intangible asset amortization arising from the Company’s merger and acquisition activity. The prior period information disclosed below has been recast to reflect this change. Further, the Company renamed its measure of segment income or loss from Segment Adjusted EBIT to Segment Adjusted Operating Income. Segment Adjusted Operating Income is comprised of operating income adjusted for restructuring, merger, acquisition and divestiture expense, intangible asset amortization expense, impairment charges and other items not reflective of ongoing operating income or loss. Segment Adjusted Operating Income is the measure of segment income or loss used by the Company. The Company believes Segment Adjusted Operating Income is most reflective of the operational profitability or loss of our reporting segments. The following tables show segment information and Segment Adjusted Operating Income for the Company’s reporting segments: Net Sales by Reporting Segment Three Months Ended June 30, 2022 Six Months Ended June 30, 2022 (in millions) Customers Inter-segment Net Customers Inter-segment Net Air Management $ 1,758 $ 32 $ 1,790 $ 3,554 $ 48 $ 3,602 e-Propulsion & Drivetrain 1,204 68 1,272 2,449 97 2,546 Fuel Systems 474 42 516 1,003 104 1,107 Aftermarket 323 (11) 312 627 6 633 Inter-segment eliminations — (131) (131) — (255) (255) Net sales $ 3,759 $ — $ 3,759 $ 7,633 $ — $ 7,633 Three Months Ended June 30, 2021 Six Months Ended June 30, 2021 (in millions) Customers Inter-segment Net Customers Inter-segment Net Air Management $ 1,731 $ 23 $ 1,754 $ 3,594 $ 53 $ 3,647 e-Propulsion & Drivetrain 1,203 26 1,229 2,533 59 2,592 Fuel Systems 511 71 582 1,042 131 1,173 Aftermarket 313 19 332 598 36 634 Inter-segment eliminations — (139) (139) — (279) (279) Net sales $ 3,758 $ — $ 3,758 $ 7,767 $ — $ 7,767 Total Assets by Reporting Segment (in millions) June 30, 2022 December 31, 2021 Air Management $ 6,132 $ 6,229 e-Propulsion & Drivetrain 5,164 5,163 Fuel Systems 2,110 2,282 Aftermarket 1,266 1,179 Total 14,672 14,853 Corporate 1,472 1,722 Consolidated $ 16,144 $ 16,575 Segment Adjusted Operating Income Three Months Ended June 30, Six Months Ended June 30, (in millions) 2022 2021 2022 2021 Air Management $ 235 $ 263 $ 478 $ 569 e-Propulsion & Drivetrain 80 132 184 266 Fuel Systems 44 60 110 117 Aftermarket 51 44 90 80 Segment Adjusted Operating Income 410 499 862 1,032 Corporate, including stock-based compensation 62 78 125 147 Intangible asset amortization expense 27 20 50 40 Restructuring expense (Note 5) 27 62 42 92 Merger, acquisition and divestiture expense, net 9 15 32 28 Other non-comparable items 13 — 13 (2) Loss (gain) on sale of business (Note 3) — 7 (24) 7 Equity in affiliates’ earnings, net of tax (11) (16) (19) (28) Unrealized (gain) loss on equity securities (11) 4 28 276 Interest expense, net 15 39 30 57 Other postretirement income (9) (12) (18) (23) Earnings before income taxes and noncontrolling interest 288 302 603 438 Provision for income taxes 57 28 148 70 Net earnings 231 274 $ 455 $ 368 Net earnings attributable to noncontrolling interest, net of tax 15 27 39 56 Net earnings attributable to BorgWarner Inc. $ 216 $ 247 $ 416 $ 312

OPERATING CASH FLOWS AND OTHER

OPERATING CASH FLOWS AND OTHER SUPPLEMENTAL FINANCIAL INFORMATION	6 Months Ended
	Jun. 30, 2022
Supplemental Cash Flow Elements [Abstract]
OPERATING CASH FLOWS AND OTHER SUPPLEMENTAL FINANCIAL INFORMATION	OPERATING CASH FLOWS AND OTHER SUPPLEMENTAL FINANCIAL INFORMATION Six Months Ended June 30, (in millions) 2022 2021 OPERATING Net earnings $ 455 $ 368 Adjustments to reconcile net earnings to net cash flows from operations: Depreciation and tooling amortization 315 350 Intangible asset amortization 50 40 Restructuring expense, net of cash paid 36 59 Stock-based compensation expense 28 27 (Gain) loss on sales of businesses (26) 7 Deferred income tax benefit (26) (99) Unrealized loss on equity securities 28 276 Loss on debt extinguishment — 20 Gain on insurance recovery received for property damages — (2) Other non-cash adjustments (15) (12) Net earnings adjustments to reconcile to net cash flows from operations 845 1,034 Retirement plan contributions (14) (12) Changes in assets and liabilities, excluding effects of acquisitions, divestitures and foreign currency translation adjustments: Receivables (353) (158) Inventories (194) (260) Prepayments and other current assets 5 (21) Accounts payable and accrued expenses 50 41 Prepaid taxes and income taxes payable (10) 30 Other assets and liabilities 3 (32) Net cash provided by operating activities $ 332 $ 622 SUPPLEMENTAL CASH FLOW INFORMATION Cash paid during the period for: Interest, net $ 59 $ 54 Income taxes, net of refunds $ 171 $ 185 Balance as of: Non-cash investing transactions: June 30, December 31, Period end accounts payable related to property, plant and equipment purchases $ 99 $ 142

BASIS OF PRESENTATION (Policies

BASIS OF PRESENTATION (Policies)	6 Months Ended
	Jun. 30, 2022
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 and six months ended June 30, 2022 are not necessarily indicative of the results that may be expected for the year ending December 31, 2022. The balance sheet as of December 31, 2021 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, 2021.
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 November 2021, the FASB issued ASU No. 2021-10, “Government Assistance (Topic 832): Disclosures by Business Entities about Government Assistance.” It is expected to increase transparency in financial reporting by requiring business entities to disclose information about certain types of government assistance they receive. The amendments require the following annual disclosures about transactions with a government: (i) information about the nature of the transactions and the related accounting policy used to account for the transactions; (ii) the line items on the balance sheet and income statement that are affected by the transactions, and the amounts applicable to each financial statement line item; and (iii) significant terms and conditions of the transactions, including commitments and contingencies. This guidance was effective for annual reporting periods beginning after December 15, 2021. The Company adopted this guidance prospectively as of January 1, 2022, and there was no impact on these Condensed Consolidated Financial Statements; however, the Company will include the annual disclosures as required in its Annual Report on Form 10-K for the year ended December 31, 2022. In October 2021, the FASB issued ASU No. 2021-08, “Business Combinations (Topic 805): Accounting for Contract Assets and Contract Liabilities from Contracts with Customers.” It requires entities to apply ASC Topic 606, “Revenue from Contracts with Customers,” to recognize and measure contract assets and contract liabilities in a business combination. The amendments improve comparability after the business combination by providing consistent recognition and measurement guidance for revenue contracts with customers acquired in a business combination and revenue contracts with customers not acquired in a business combination. This guidance is effective for interim and annual reporting periods beginning after December 15, 2022. The Company does not expect this guidance to have a material impact on its Consolidated Financial Statements.

ACQUISITIONS (Tables)

ACQUISITIONS (Tables)	6 Months Ended
	Jun. 30, 2022
Business Combination and Asset Acquisition [Abstract]
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 March 31, 2022, the acquisition date: (in millions) Initial Allocation ASSETS Receivables, net $ 7 Inventories, net 1 Property, plant and equipment, net 9 Goodwill 132 Other intangible assets, net 87 Total assets acquired 236 LIABILITIES Accounts payable 2 Other non-current liabilities 22 Total liabilities assumed 24 Net assets acquired $ 212 The following table summarizes the final 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 Final Allocation ASSETS Cash and cash equivalents (including restricted cash of $16 million) $ 29 $ — $ 29 Receivables, net 16 — 16 Inventories, net 42 (2) 40 Prepayments and other current assets 5 — 5 Property, plant and equipment, net 106 (3) 103 Goodwill 707 (3) 704 Other intangible assets, net 130 — 130 Other non-current assets — 7 7 Total assets acquired 1,035 (1) 1,034 LIABILITIES Notes payable and other short-term debt 8 — 8 Accounts payable 22 — 22 Other current liabilities 13 6 19 Long-term debt 69 — 69 Other non-current liabilities 39 (7) 32 Total liabilities assumed 151 (1) 150 Noncontrolling interest 96 — 96 Net assets and noncontrolling interest acquired $ 788 $ — $ 788
Schedule of other intangible assets acquired	The following table summarizes the other intangible assets acquired: (in millions) Estimated Life Estimated Fair Value Customer relationships 12 years $ 62 Manufacturing processes (know-how) 10 years 25 Total other intangible assets $ 87 The following table summarizes the other intangible assets acquired: (in millions) Estimated Life Estimated Fair Value Amortized intangible assets: Developed technology 5 years $ 70 Customer relationships 11 years 25 Total amortized intangible assets 95 Unamortized trade name Indefinite 35 Total other intangible assets $ 130

REVENUE FROM CONTRACTS WITH C_2

REVENUE FROM CONTRACTS WITH CUSTOMERS (Tables)	6 Months Ended
	Jun. 30, 2022
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. The balances for the three and six months ended June 30, 2021 have been recast for inter-segment transitions of certain businesses that were completed during the three months ended June 30, 2022. Refer to Note 22, “Reporting Segments And Related Information,” to the Condensed Consolidated Financial Statements for more information. Three Months Ended June 30, 2022 (in millions) Air Management e-Propulsion & Drivetrain Fuel Systems Aftermarket Total North America $ 515 $ 465 $ 107 $ 184 $ 1,271 Europe 746 251 231 102 1,330 Asia 451 488 118 17 1,074 Other 46 — 18 20 84 Total $ 1,758 $ 1,204 $ 474 $ 323 $ 3,759 Three Months Ended June 30, 2021 (in millions) Air Management e-Propulsion & Drivetrain Fuel Systems Aftermarket Total North America $ 407 $ 368 $ 58 $ 169 $ 1,002 Europe 763 251 281 108 1,403 Asia 523 584 155 17 1,279 Other 38 — 17 19 74 Total $ 1,731 $ 1,203 $ 511 $ 313 $ 3,758 Six Months Ended June 30, 2022 (In millions) Air Management e-Propulsion & Drivetrain Fuel Systems Aftermarket Total North America $ 974 $ 894 $ 223 $ 352 $ 2,443 Europe 1,523 491 472 201 2,687 Asia 967 1,064 272 30 2,333 Other 90 — 36 44 170 Total $ 3,554 $ 2,449 $ 1,003 $ 627 $ 7,633 Six Months Ended June 30, 2021 (In millions) Air Management e-Propulsion & Drivetrain Fuel Systems Aftermarket Total North America $ 869 $ 820 $ 131 $ 319 $ 2,139 Europe 1,571 527 577 210 2,885 Asia 1,085 1,186 302 30 2,603 Other 69 — 32 39 140 Total $ 3,594 $ 2,533 $ 1,042 $ 598 $ 7,767

RESTRUCTURING (Tables)

RESTRUCTURING (Tables)	6 Months Ended
	Jun. 30, 2022
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 June 30, 2022 (in millions) Air Management e-Propulsion & Drivetrain Fuel Systems Corporate Total Employee termination benefits $ 7 $ 14 $ 2 $ (1) $ 22 Other — 3 2 — 5 Total restructuring expense $ 7 $ 17 $ 4 $ (1) $ 27 Three Months Ended June 30, 2021 (in millions) Air Management e-Propulsion & Drivetrain Fuel Systems Corporate Total Employee termination benefits $ 9 $ 3 $ 24 $ — $ 36 Other 3 20 — 3 26 Total restructuring expense $ 12 $ 23 $ 24 $ 3 $ 62 Six Months Ended June 30, 2022 (in millions) Air Management e-Propulsion & Drivetrain Fuel Systems Corporate Total Employee termination benefits $ 14 $ 14 $ 3 $ (1) $ 30 Other — 10 2 — 12 Total restructuring expense $ 14 $ 24 $ 5 $ (1) $ 42 Six Months Ended June 30, 2021 (in millions) Air Management e-Propulsion & Drivetrain Fuel Systems Corporate Total Employee termination benefits $ 23 $ 7 $ 27 $ — $ 57 Other 6 26 — 3 35 Total restructuring expense $ 29 $ 33 $ 27 $ 3 $ 92
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 Termination Benefits Other Total Balance at January 1, 2022 $ 126 $ 13 $ 139 Restructuring expense, net 30 12 42 Cash payments (64) (17) (81) Foreign currency translation adjustment and other (5) 2 (3) Balance at June 30, 2022 87 10 97 Less: Non-current restructuring liability 21 1 22 Current restructuring liability at June 30, 2022 $ 66 $ 9 $ 75 (in millions) Employee Termination Benefits Other Total Balance at January 1, 2021 $ 160 $ 13 $ 173 Restructuring expense, net 57 35 92 Cash payments (82) (39) (121) Foreign currency translation adjustment and other (1) 1 — Balance at June 30, 2021 134 10 144 Less: Non-current restructuring liability 37 3 40 Current restructuring liability at June 30, 2021 $ 97 $ 7 $ 104

RESEARCH AND DEVELOPMENT COSTS

RESEARCH AND DEVELOPMENT COSTS (Tables)	6 Months Ended
	Jun. 30, 2022
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 June 30, Six Months Ended June 30, (in millions) 2022 2021 2022 2021 Gross R&D expenditures $ 234 $ 224 $ 466 $ 444 Customer reimbursements (27) (58) (68) (95) Net R&D expenditures $ 207 $ 166 $ 398 $ 349

OTHER OPERATING EXPENSE, NET (T

OTHER OPERATING EXPENSE, NET (Tables)	6 Months Ended
	Jun. 30, 2022
Other Income and Expenses [Abstract]
Schedule of other expense	Items included in Other operating expense, net consist of: Three Months Ended June 30, Six Months Ended June 30, (in millions) 2022 2021 2022 2021 Merger, acquisition and divestiture expense, net $ 9 $ 15 $ 32 $ 28 Loss (gain) on sale of business (Note 3) — 7 (24) 7 Other expense (income), net 10 (3) 6 (8) Other operating expense, net $ 19 $ 19 $ 14 $ 27

INVENTORIES, NET (Tables)

INVENTORIES, NET (Tables)	6 Months Ended
	Jun. 30, 2022
Inventory Disclosure [Abstract]
Schedule of inventory	A summary of Inventories, net is presented below: June 30, December 31, (in millions) 2022 2021 Raw material and supplies $ 1,118 $ 1,057 Work in progress 183 175 Finished goods 380 327 FIFO inventories 1,681 1,559 LIFO reserve (28) (25) Inventories, net $ 1,653 $ 1,534

OTHER CURRENT AND NON-CURRENT_2

OTHER CURRENT AND NON-CURRENT ASSETS (Tables)	6 Months Ended
	Jun. 30, 2022
Deferred Costs, Capitalized, Prepaid, and Other Assets Disclosure [Abstract]
Schedule of additional related assets	Additional detail related to assets is presented below: June 30, December 31, (in millions) 2022 2021 Prepayments and other current assets: Prepaid tooling $ 82 $ 81 Prepaid taxes 55 64 Customer incentive payments (Note 4) 35 36 Prepaid engineering 18 27 Contract assets (Note 4) 18 17 Other 95 96 Total prepayments and other current assets $ 303 $ 321 Investments and long-term receivables: Investment in equity affiliates $ 292 $ 298 Long-term receivables 79 102 Equity securities (Note 3) 71 130 Total investments and long-term receivables $ 442 $ 530 Other non-current assets: Deferred income taxes $ 229 $ 254 Operating leases 176 185 Customer incentive payments (Note 4) 114 137 Derivative instruments 73 8 Other 112 99 Total other non-current assets $ 704 $ 683

GOODWILL AND OTHER INTANGIBLES

GOODWILL AND OTHER INTANGIBLES (Tables)	6 Months Ended
	Jun. 30, 2022
Goodwill and Intangible Assets Disclosure [Abstract]
Schedule of goodwill	A summary of the changes in the carrying amount of goodwill are as follows: (in millions) Air Management e-Propulsion & Drivetrain Aftermarket Fuel Systems Total Gross goodwill balance, December 31, 2021 $ 2,124 $ 1,232 $ 380 $ 45 $ 3,781 Accumulated impairment losses, December 31, 2021 (502) — — — (502) Net goodwill balance, December 31, 2021* $ 1,622 $ 1,232 $ 380 $ 45 $ 3,279 Goodwill during the period: Acquisition — 132 — — 132 Other, primarily translation adjustment (82) (42) (2) (1) (127) Ending balance, June 30, 2022 $ 1,540 $ 1,322 $ 378 $ 44 $ 3,284 __________________________________ * The December 31, 2021 balances have been recast for inter-segment transitions of certain businesses that were completed during the three months ended June 30, 2022. Refer to Note 22, “Reporting Segments And Related Information” for more information.
Summary of intangible assets gross roll forward	The Company’s other intangible assets, primarily from acquisitions, consist of the following: June 30, 2022 December 31, 2021 (in millions) Estimated useful lives (years) Gross Accumulated Net Gross Accumulated Net Amortized intangible assets: Patented and unpatented technology 5 - 15 $ 457 $ 120 $ 337 $ 443 $ 105 $ 338 Customer relationships 7 - 15 885 319 566 877 310 567 Miscellaneous 2 - 13 9 6 3 14 7 7 Total amortized intangible assets 1,351 445 906 1,334 422 912 Unamortized trade names 177 — 177 179 — 179 Total other intangible assets $ 1,528 $ 445 $ 1,083 $ 1,513 $ 422 $ 1,091

PRODUCT WARRANTY (Tables)

PRODUCT WARRANTY (Tables)	6 Months Ended
	Jun. 30, 2022
Product Warranties Disclosures [Abstract]
Schedule of product warranty liability	The following table summarizes the activity in the product warranty accrual accounts: (in millions) 2022 2021 Beginning balance, January 1 $ 236 $ 253 Provisions for current period sales 47 52 Adjustments of prior estimates (2) 17 Payments (44) (73) Other, primarily translation adjustment (13) (3) Ending balance, June 30 $ 224 $ 246 The product warranty liability is classified in the Condensed Consolidated Balance Sheets as follows: June 30, December 31, (in millions) 2022 2021 Other current liabilities $ 110 $ 128 Other non-current liabilities 114 108 Total product warranty liability $ 224 $ 236

NOTES PAYABLE AND DEBT (Tables)

NOTES PAYABLE AND DEBT (Tables)	6 Months Ended
	Jun. 30, 2022
Debt Disclosure [Abstract]
Schedule of long-term debt instruments	As of June 30, 2022 and December 31, 2021, the Company had debt outstanding as follows: June 30, December 31, ( in millions ) 2022 2021 Short-term borrowings $ 56 $ 62 Long-term debt 3.375% Senior notes due 03/15/25 ($500 million par value) 499 498 5.000% Senior notes due 10/01/25 ($800 million par value)* 878 889 2.650% Senior notes due 07/01/27 ($1,100 million par value) 1,090 1,092 7.125% Senior notes due 02/15/29 ($121 million par value) 120 119 1.000% Senior Notes due 05/19/31 (€1,000 million par value) 1,030 1,117 4.375% Senior notes due 03/15/45 ($500 million par value) 494 494 Term loan facilities, finance leases and other 49 56 Total long-term debt 4,160 4,265 Less: current portion 4 4 Long-term debt, net of current portion $ 4,156 $ 4,261 _____________________________ *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.
Schedule of consolidated statements of operations	The following table provides details on Interest expense, net included in the Condensed Consolidated Statements of Operations: Three Months Ended June 30, Six Months Ended June 30, (in millions) 2022 2021 2022 2021 Interest expense $ 21 $ 42 $ 40 $ 63 Interest income (6) (3) (10) (6) Interest expense, net $ 15 $ 39 $ 30 $ 57

OTHER CURRENT AND NON-CURRENT_3

OTHER CURRENT AND NON-CURRENT LIABILITIES (Tables)	6 Months Ended
	Jun. 30, 2022
Other Liabilities Disclosure [Abstract]
Summary of additional details related to other liabilities	Additional detail related to liabilities is presented in the table below: June 30, December 31, ( in millions ) 2022 2021 Other current liabilities: Payroll and employee related $ 271 $ 330 Customer related 214 220 Product warranties (Note 12) 110 128 Income taxes payable 78 105 Indirect taxes 74 106 Employee termination benefits (Note 5) 66 85 Accrued freight 58 46 Operating leases 37 43 Deferred engineering reimbursements 33 44 Interest 32 23 Earn-out liability (Note 3) 31 — Supplier related 22 18 Contract liabilities (Note 4) 20 21 Dividends payable 20 18 Insurance 19 19 Other non-income taxes 17 22 Retirement related 16 16 Mandatorily redeemable noncontrolling interest liability (Note 3) — 58 Other 175 154 Total other current liabilities $ 1,293 $ 1,456 Other non-current liabilities: Other income tax liabilities $ 276 $ 274 Deferred income taxes 231 206 Operating leases 147 152 Product warranties (Note 12) 114 108 Deferred income 62 68 Employee termination benefits (Note 5) 21 41 Derivative instruments — 54 Other 54 61 Total other non-current liabilities $ 905 $ 964

FAIR VALUE MEASUREMENTS (Tables

FAIR VALUE MEASUREMENTS (Tables)	6 Months Ended
	Jun. 30, 2022
Fair Value Disclosures [Abstract]
Summary 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 June 30, 2022 and December 31, 2021: Basis of fair value measurements (in millions) Balance at June 30, 2022 Quoted prices in active markets for identical items Significant other observable inputs Significant unobservable inputs Valuation technique Assets measured at NAV 1 Assets: Receivables $ 20 $ — $ 2 $ 18 C $ — Long-term receivables $ 15 $ — $ 15 $ — C $ — Investment in equity securities $ 28 $ — $ — $ — — $ 28 Foreign currency contracts $ 18 $ — $ 18 $ — A $ — Net investment hedge contracts $ 73 $ — $ 73 $ — A $ — Liabilities: Current earn-out liability $ 31 $ — $ — $ 31 C $ — Foreign currency contracts $ 7 $ — $ 7 $ — 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 measured at NAV 1 Assets: Investment in equity securities $ 87 $ 70 $ — $ — A $ 17 Long-term receivables $ 35 $ — $ 17 $ 18 C $ — Foreign currency contracts $ 13 $ — $ 13 $ — A $ — Net investment hedge contracts $ 8 $ — $ 8 $ — A Liabilities: Foreign currency contracts $ 8 $ — $ 8 $ — A $ — Net investment hedge contracts $ 54 $ — $ 54 $ — A $ — _____________________________

FINANCIAL INSTRUMENTS (Tables)

FINANCIAL INSTRUMENTS (Tables)	6 Months Ended
	Jun. 30, 2022
Derivative Instruments and Hedging Activities Disclosure [Abstract]
Summary of foreign exchange derivative contracts outstanding	At June 30, 2022 and December 31, 2021, the following foreign currency derivative contracts were outstanding and mature through the ending duration noted below: Foreign currency derivatives (in millions)* Functional Currency Traded Currency Notional in traded currency Notional in traded currency Ending Duration Brazilian Real US Dollar 13 23 Dec - 23 British Pound Euro — 42 N/A Chinese Renminbi British Pound 19 26 Nov - 23 Chinese Renminbi Euro 21 26 Dec - 23 Chinese Renminbi US Dollar 130 185 Dec - 23 Euro British Pound 32 6 Dec - 23 Euro Polish Zloty 217 394 Dec - 23 Euro US Dollar 65 86 Dec - 23 US Dollar British Pound 9 13 Dec - 23 US Dollar Euro 34 28 Sep - 22 US Dollar Korean Won 128,998 49,919 Nov - 23 US Dollar Mexican Peso 1,689 2,619 Dec - 23 US Dollar Singapore Dollar 10 27 Dec - 22 US Dollar Thailand Baht 1,790 1,720 May - 23 *Table above excludes non-significant traded currency pairings with total notional amounts less than $10 million U.S. dollar equivalent as of June 30, 2022 and December 31, 2021.
Schedule of foreign exchange contracts, statement of financial position	At June 30, 2022 and December 31, 2021, the following cross-currency swap contracts were outstanding: Cross-currency swaps (in millions) June 30, 2022 December 31, 2021 Ending duration US dollar to Euro: Fixed receiving notional $ 1,100 $ 1,100 Jul - 27 Fixed paying notional € 976 € 976 Jul - 27 US dollar to Euro: Fixed receiving notional $ 500 $ 500 Mar - 25 Fixed paying notional € 450 € 450 Mar - 25 US dollar to Japanese yen: Fixed receiving notional $ — $ 100 Feb - 23 Fixed paying notional ¥ — ¥ 10,978 Feb - 23 Fixed receiving notional $ 100 $ — Feb - 29 Fixed paying notional ¥ 12,724 ¥ — Feb - 29
Schedule of derivatives instruments in statements of financial position	At June 30, 2022 and December 31, 2021, 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 June 30, 2022 December 31, 2021 Location June 30, 2022 December 31, 2021 Foreign currency Prepayments and other current assets $ 11 $ 7 Other current liabilities $ 6 $ 8 Net investment hedges Other non-current assets $ 73 $ 8 Other non-current liabilities $ — $ 54 Derivatives not designated as hedging instruments: Foreign currency Prepayments and other current assets $ 7 $ 6 Other current liabilities $ 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 for designated net investment hedges. 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 June 30, 2022 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 June 30, 2022 December 31, 2021 Net investment hedges: Foreign currency $ (7) $ (10) $ — Cross-currency swaps 73 (46) — Foreign currency-denominated debt 155 66 — Total $ 221 $ 10 $ — 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 June 30, Six Months Ended June 30, Net investment hedges 2022 2021 2022 2021 Foreign currency $ 3 $ 1 $ 3 $ (6) Cross-currency swaps $ 104 $ 3 $ 135 $ 47 Foreign currency-denominated debt $ 58 $ 12 $ 89 $ 37
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 June 30, 2022 (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 $ 3,759 $ 3,047 $ 394 $ (252) Gain (loss) on cash flow hedging relationships: Foreign currency: Gain (loss) recognized in other comprehensive income $ 5 Six Months Ended June 30, 2022 (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 7,633 6,171 782 $ (265) Gain (loss) on cash flow hedging relationships: Foreign currency: Gain (loss) recognized in other comprehensive income $ 4 Gain (loss) reclassified from AOCI to income $ — $ (1) $ — Three Months Ended June 30, 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 $ 3,758 $ 2,996 $ 364 $ 63 Gain (loss) on cash flow hedging relationships: Foreign currency: Gain (loss) recognized in other comprehensive income $ 3 Gain (loss) reclassified from AOCI to income $ — $ 1 $ — Six Months Ended June 30, 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 $ 7,767 $ 6,187 $ 741 $ (22) Gain (loss) on cash flow hedging relationships: Foreign currency: Gain (loss) recognized in other comprehensive income $ (3) Gain (loss) reclassified from AOCI to income $ — $ 1 $ —
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 on components excluded from the assessment of effectiveness: (in millions) Three Months Ended June 30, Six Months Ended June 30, Net investment hedges 2022 2021 2022 2021 Cross-currency swaps $ 7 $ 5 $ 13 $ 10
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 recorded in income: (in millions) Three Months Ended June 30, Six Months Ended June 30, Contract Type Location 2022 2021 2022 2021 Foreign Currency Selling, general and administrative expenses $ (5) $ 4 $ (6) $ 5

RETIREMENT BENEFIT PLANS (Table

RETIREMENT BENEFIT PLANS (Tables)	6 Months Ended
	Jun. 30, 2022
Retirement Benefits [Abstract]
Schedule of net benefit (income) costs	The components of net periodic benefit income recorded in the Condensed Consolidated Statements of Operations are as follows: Pension benefits Other postemployment benefits (in millions) 2022 2021 Three Months Ended June 30, US Non-US US Non-US 2022 2021 Service cost $ — $ 5 $ — $ 7 $ — $ — Interest cost 1 9 — 7 — — Expected return on plan assets (1) (20) (2) (21) — — Amortization of unrecognized prior service credit — — — — (1) (1) Amortization of unrecognized loss 1 2 — 4 — 1 Net periodic benefit income $ 1 $ (4) $ (2) $ (3) $ (1) $ — Pension benefits Other postemployment benefits (in millions) 2022 2021 Six Months Ended June 30, US Non-US US Non-US 2022 2021 Service cost $ — $ 10 $ — $ 13 $ — $ — Interest cost 2 19 1 15 — — Expected return on plan assets (3) (40) (5) (42) — — Settlement loss — — — — — — Amortization of unrecognized prior service credit — — — — (1) (1) Amortization of unrecognized loss 1 4 1 7 — 1 Net periodic benefit income $ — $ (7) $ (3) $ (7) $ (1) $ —

STOCKHOLDERS' EQUITY (Tables)

STOCKHOLDERS' EQUITY (Tables)	6 Months Ended
	Jun. 30, 2022
Stockholders' Equity Note [Abstract]
Schedule of stockholders equity	The changes of the Stockholders’ Equity items during the three and six months ended June 30, 2022 and 2021, 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, March 31, 2022 $ 3 $ 2,617 $ (1,836) $ 6,830 $ (564) $ 288 Dividends declared ($0.17 per share*) — — — (41) — (4) Net issuance for executive stock plan — 6 1 — — — Net issuance of restricted stock — 10 (1) — — — Purchase of treasury stock — — (100) — — — Net earnings — — — 216 — 15 Other comprehensive loss — — — — (252) (17) Balance, June 30, 2022 $ 3 $ 2,633 $ (1,936) $ 7,005 $ (816) $ 282 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, March 31, 2021 $ 3 $ 2,589 $ (1,810) $ 6,321 $ (736) $ 287 Dividends declared ($0.17 per share*) — — — (41) — (4) Net issuance for executive stock plan — 3 — — — — Net issuance of restricted stock — 10 — — — — Purchase of noncontrolling interest — — — — — (33) Acquisition of AKASOL — — — — — 96 Net earnings — — — 247 — 27 Other comprehensive income — — — — 63 — Balance, June 30, 2021 $ 3 $ 2,602 $ (1,810) $ 6,527 $ (673) $ 373 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, 2021 $ 3 $ 2,637 $ (1,812) $ 6,671 $ (551) $ 314 Dividends declared ($0.34 per share*) — — — (82) — (49) Net issuance for executive stock plan — — 5 — — — Net issuance of restricted stock — (5) 11 — — — Purchase of treasury stock — — (140) — — — Purchase/sale of noncontrolling interest — 1 — — — (4) Net earnings — — — 416 — 39 Other comprehensive loss — — — — (265) (18) Balance, June 30, 2022 $ 3 $ 2,633 $ (1,936) $ 7,005 $ (816) $ 282 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 ($0.34 per share*) — — — (81) — (37) Net issuance for executive stock plan — 1 3 — — — Net issuance of restricted stock — (13) 21 — — — Purchase of noncontrolling interest — — — — — (33) Acquisition of AKASOL — — — — — 96 Net earnings — — — 312 — 56 Other comprehensive loss — — — — (22) (5) Balance, June 30, 2021 $ 3 $ 2,602 $ (1,810) $ 6,527 $ (673) $ 373 __________________________________ * Per share dividends amount declared relate to BorgWarner common stock.

ACCUMULATED OTHER COMPREHENSI_2

ACCUMULATED OTHER COMPREHENSIVE LOSS (Tables)	6 Months Ended
	Jun. 30, 2022
Equity [Abstract]
Schedule of accumulated other comprehensive loss	The following tables summarize the activity within accumulated other comprehensive loss during the three and six months ended June 30, 2022 and 2021: (in millions) Foreign currency translation adjustments Hedge instruments Defined benefit retirement plans Total Beginning balance, March 31, 2022 $ (441) $ — $ (123) $ (564) Comprehensive (loss) income before reclassifications (216) 5 3 (208) Income taxes associated with comprehensive (loss) income before reclassifications (46) — 1 (45) Reclassification from accumulated other comprehensive loss — — 2 2 Income taxes reclassified into net earnings — — (1) (1) Ending balance, June 30, 2022 $ (703) $ 5 $ (118) $ (816) (in millions) Foreign currency translation adjustments Hedge instruments Defined benefit retirement plans Total Beginning balance, March 31, 2021 $ (408) $ (6) $ (322) $ (736) Comprehensive (loss) income before reclassifications 60 3 (1) 62 Income taxes associated with comprehensive (loss) income before reclassifications (3) — — (3) Reclassification from accumulated other comprehensive loss — 1 4 5 Income taxes reclassified into net earnings — — (1) (1) Ending balance, June 31, 2021 $ (351) $ (2) $ (320) $ (673) (in millions) Foreign currency translation adjustments Hedge instruments Defined benefit retirement plans Total Beginning balance, December 31, 2021 $ (423) $ — $ (128) $ (551) Comprehensive (loss) income before reclassifications (234) 4 6 (224) Income taxes associated with comprehensive (loss) income before reclassifications (46) — 1 (45) Reclassification from accumulated other comprehensive loss — 1 4 5 Income taxes reclassified into net earnings — — (1) (1) Ending balance, June 30, 2022 $ (703) $ 5 $ (118) $ (816) (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 (13) (3) 3 (13) Income taxes associated with comprehensive (loss) income before reclassifications (17) — 1 (16) Reclassification from accumulated other comprehensive loss — 1 8 9 Income taxes reclassified into net earnings — — (2) (2) Ending balance, June 31, 2021 $ (351) $ (2) $ (320) $ (673)

EARNINGS PER SHARE (Tables)

EARNINGS PER SHARE (Tables)	6 Months Ended
	Jun. 30, 2022
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 June 30, Six Months Ended June 30, (in millions, except per share amounts) 2022 2021 2022 2021 Basic earnings per share: Net earnings attributable to BorgWarner Inc. $ 216 $ 247 $ 416 $ 312 Weighted average shares of common stock outstanding 236.9 238.2 237.6 237.9 Basic earnings per share of common stock $ 0.91 $ 1.03 $ 1.75 $ 1.31 Diluted earnings per share: Net earnings attributable to BorgWarner Inc. $ 216 $ 247 $ 416 $ 312 Weighted average shares of common stock outstanding 236.9 238.2 237.6 237.9 Effect of stock-based compensation 1.1 1.4 0.9 1.1 Weighted average shares of common stock outstanding including dilutive shares 238.0 239.6 238.5 239.0 Diluted earnings per share of common stock $ 0.91 $ 1.03 $ 1.74 $ 1.30

REPORTING SEGMENTS AND RELATE_2

REPORTING SEGMENTS AND RELATED INFORMATION (Tables)	6 Months Ended
	Jun. 30, 2022
Segment Reporting [Abstract]
Schedule of net sales and total assets by reporting segment	The following tables show segment information and Segment Adjusted Operating Income for the Company’s reporting segments: Net Sales by Reporting Segment Three Months Ended June 30, 2022 Six Months Ended June 30, 2022 (in millions) Customers Inter-segment Net Customers Inter-segment Net Air Management $ 1,758 $ 32 $ 1,790 $ 3,554 $ 48 $ 3,602 e-Propulsion & Drivetrain 1,204 68 1,272 2,449 97 2,546 Fuel Systems 474 42 516 1,003 104 1,107 Aftermarket 323 (11) 312 627 6 633 Inter-segment eliminations — (131) (131) — (255) (255) Net sales $ 3,759 $ — $ 3,759 $ 7,633 $ — $ 7,633 Three Months Ended June 30, 2021 Six Months Ended June 30, 2021 (in millions) Customers Inter-segment Net Customers Inter-segment Net Air Management $ 1,731 $ 23 $ 1,754 $ 3,594 $ 53 $ 3,647 e-Propulsion & Drivetrain 1,203 26 1,229 2,533 59 2,592 Fuel Systems 511 71 582 1,042 131 1,173 Aftermarket 313 19 332 598 36 634 Inter-segment eliminations — (139) (139) — (279) (279) Net sales $ 3,758 $ — $ 3,758 $ 7,767 $ — $ 7,767 Total Assets by Reporting Segment (in millions) June 30, 2022 December 31, 2021 Air Management $ 6,132 $ 6,229 e-Propulsion & Drivetrain 5,164 5,163 Fuel Systems 2,110 2,282 Aftermarket 1,266 1,179 Total 14,672 14,853 Corporate 1,472 1,722 Consolidated $ 16,144 $ 16,575
Schedule of segment earnings before interest and income taxes	Segment Adjusted Operating Income Three Months Ended June 30, Six Months Ended June 30, (in millions) 2022 2021 2022 2021 Air Management $ 235 $ 263 $ 478 $ 569 e-Propulsion & Drivetrain 80 132 184 266 Fuel Systems 44 60 110 117 Aftermarket 51 44 90 80 Segment Adjusted Operating Income 410 499 862 1,032 Corporate, including stock-based compensation 62 78 125 147 Intangible asset amortization expense 27 20 50 40 Restructuring expense (Note 5) 27 62 42 92 Merger, acquisition and divestiture expense, net 9 15 32 28 Other non-comparable items 13 — 13 (2) Loss (gain) on sale of business (Note 3) — 7 (24) 7 Equity in affiliates’ earnings, net of tax (11) (16) (19) (28) Unrealized (gain) loss on equity securities (11) 4 28 276 Interest expense, net 15 39 30 57 Other postretirement income (9) (12) (18) (23) Earnings before income taxes and noncontrolling interest 288 302 603 438 Provision for income taxes 57 28 148 70 Net earnings 231 274 $ 455 $ 368 Net earnings attributable to noncontrolling interest, net of tax 15 27 39 56 Net earnings attributable to BorgWarner Inc. $ 216 $ 247 $ 416 $ 312

OPERATING CASH FLOWS AND OTHE_2

OPERATING CASH FLOWS AND OTHER SUPPLEMENTAL FINANCIAL INFORMATION (Tables)	6 Months Ended
	Jun. 30, 2022
Supplemental Cash Flow Elements [Abstract]
Schedule of cash flow, supplemental disclosures	Six Months Ended June 30, (in millions) 2022 2021 OPERATING Net earnings $ 455 $ 368 Adjustments to reconcile net earnings to net cash flows from operations: Depreciation and tooling amortization 315 350 Intangible asset amortization 50 40 Restructuring expense, net of cash paid 36 59 Stock-based compensation expense 28 27 (Gain) loss on sales of businesses (26) 7 Deferred income tax benefit (26) (99) Unrealized loss on equity securities 28 276 Loss on debt extinguishment — 20 Gain on insurance recovery received for property damages — (2) Other non-cash adjustments (15) (12) Net earnings adjustments to reconcile to net cash flows from operations 845 1,034 Retirement plan contributions (14) (12) Changes in assets and liabilities, excluding effects of acquisitions, divestitures and foreign currency translation adjustments: Receivables (353) (158) Inventories (194) (260) Prepayments and other current assets 5 (21) Accounts payable and accrued expenses 50 41 Prepaid taxes and income taxes payable (10) 30 Other assets and liabilities 3 (32) Net cash provided by operating activities $ 332 $ 622 SUPPLEMENTAL CASH FLOW INFORMATION Cash paid during the period for: Interest, net $ 59 $ 54 Income taxes, net of refunds $ 171 $ 185 Balance as of: Non-cash investing transactions: June 30, December 31, Period end accounts payable related to property, plant and equipment purchases $ 99 $ 142

ACQUISITIONS - Narrative (Detai

ACQUISITIONS - Narrative (Details) € / shares in Units, € in Millions, ¥ in Millions, $ in Millions		1 Months Ended	3 Months Ended				6 Months Ended		12 Months Ended
	Jul. 29, 2022 USD ($)	Feb. 28, 2022 USD ($)	Jun. 30, 2022 USD ($)	Mar. 31, 2022 USD ($)	Mar. 31, 2022 CNY (¥)	Jun. 30, 2021 USD ($)	Jun. 30, 2022 USD ($)	Jun. 30, 2021 USD ($)	Dec. 31, 2021 USD ($)	Dec. 31, 2021 EUR (€)	Mar. 31, 2022 CNY (¥)	Dec. 31, 2021 EUR (€)	Dec. 17, 2021 € / shares	Oct. 25, 2021 USD ($)	Aug. 02, 2021	Jun. 04, 2021 USD ($)	Jun. 04, 2021 EUR (€)	Dec. 29, 2020	Sep. 30, 2019 USD ($)	May 31, 2019 USD ($)
Business Acquisition [Line Items]
Goodwill			$ 3,284				$ 3,284		$ 3,279
Unrealized gain (loss) on investments			$ 11			$ (4)	(28)	$ (276)
BorgWarner Romeo Power LLC
Business Acquisition [Line Items]
Investments in joint ventures														$ 30
BorgWarner Romeo Power LLC | Corporate Joint Venture
Business Acquisition [Line Items]
Noncontrolling interest, ownership percentage by parent (in percent)																			60%
Romeo Power Inc
Business Acquisition [Line Items]
Noncontrolling interest, ownership percentage by parent (in percent)																		14%
Romeo Power Inc
Business Acquisition [Line Items]
Equity method interest (percent)																				20%
Unrealized gain (loss) on investments						$ (4)	$ (39)	$ (276)
Investments fair value									$ 70
BorgWarner Romeo Power LLC
Business Acquisition [Line Items]
Investments in joint ventures		$ 30
Percent of ownership interest disposal		60%
Proceeds from divestiture of joint venture		$ 29
Business combination fair value reduced by discount		5%
BorgWarner Romeo Power LLC | Corporate Joint Venture
Business Acquisition [Line Items]
Payments for investments in equity securities																			$ 10
Gain on sale of investments		$ 24
Senior Notes | 1.000% Senior Notes due 05/19/31 (€1,000 million par value)
Business Acquisition [Line Items]
Debt instrument stated interest rate			1%				1%									1%	1%
Santoll Automotive Components
Business Acquisition [Line Items]
Business acquisition, percentage of voting interests acquired				100%							100%
Business consideration				$ 212
Base purchase price				172	¥ 1,100
Earn out payment liability				40	¥ 250		$ 31
Payments to acquire businesses							157
Business combination, consideration payable							15
Earn-out payments				47							¥ 300
Goodwill			$ 132	132			132
Other intangible assets, net				$ 87
AKASOL
Business Acquisition [Line Items]
Business acquisition, percentage of voting interests acquired									93%			93%			100%	89%	89%
Goodwill			704				704									$ 707
Other intangible assets, net			130				130									130
Amount of settlement paid																788	€ 648
Financial liabilities assumed																77	€ 64
Purchase of additional shares of AKASOL									$ 33	€ 28
Share price (in euro per share) | € / shares													€ 119.16
Noncontrolling interest			96				96		$ 58			€ 51				$ 96
Romeo Power Inc
Business Acquisition [Line Items]
Payments for investments in equity securities																				$ 50
Romeo Power Inc | Romeo Power Inc
Business Acquisition [Line Items]
Investments fair value			$ 31				$ 31
Rhombus Energy Solutions | Subsequent Event
Business Acquisition [Line Items]
Payments to acquire businesses	$ 130
Business combination, consideration payable in next three years	$ 55

ACQUISITIONS - Fair Values of A

ACQUISITIONS - Fair Values of Assets Acquired and Liabilities (Details) € in Millions, $ in Millions	13 Months Ended
	Jun. 30, 2022 USD ($)	Mar. 31, 2022 USD ($)	Dec. 31, 2021 USD ($)	Dec. 31, 2021 EUR (€)	Jun. 04, 2021 USD ($)
ASSETS
Goodwill	$ 3,284		$ 3,279
Santoll Automotive Components
ASSETS
Receivables, net		$ 7
Inventories, net		1
Property, plant and equipment, net		9
Goodwill	132	132
Other intangible assets, net		87
Total assets acquired		236
LIABILITIES
Accounts payable		2
Other non-current liabilities		22
Total liabilities assumed		24
Net assets acquired		$ 212
AKASOL
ASSETS
Cash and cash equivalents	29				$ 29
Measurement period adjustments, cash and cash equivalents	0
Receivables, net	16				16
Measurement period adjustments, receivables, net	0
Inventories, net	40				42
Measurement period adjustments, inventories, net	(2)
Prepayments and other current assets	5				5
Measurement period adjustments, prepayments and other current assets	0
Property, plant and equipment, net	103				106
Measurement period adjustments, property, plant and equipment, net	(3)
Goodwill	704				707
Measurement period adjustments, goodwill	(3)
Other intangible assets, net	130				130
Measurement period adjustments, other intangible assets, net	0
Other non-current assets	7				0
Measurement period adjustments, other non current assets	7
Total assets acquired	1,034				1,035
Measurement period adjustments, total assets acquired	(1)
LIABILITIES
Notes payable and other short-term debt	8				8
Measurement period adjustments, notes payable and other short-term debt	0
Accounts payable	22				22
Measurement period adjustments, accounts payable	0
Other current liabilities	19				13
Measurement period adjustments, other current liabilities	6
Long-term debt	69				69
Measurement period adjustments, total liabilities assumed	0
Other non-current liabilities	32				39
Measurement period adjustments, other non-current liabilities	(7)
Total liabilities assumed	150				151
Measurement period adjustments, total liabilities assumed	(1)
Noncontrolling interest	96		$ 58	€ 51	96
Measurement period adjustments, non controlling interests	0
Net assets and noncontrolling interest acquired	788				788
Measurement period adjustments, net assets and non controlling interests	$ 0
Restricted cash					$ 16

ACQUISITIONS - Schedule of Othe

ACQUISITIONS - Schedule of Other Intangible Assets Acquired (Details) - USD ($) $ in Millions		3 Months Ended
	Jun. 04, 2021	Mar. 31, 2022	Jun. 30, 2022
Santoll Automotive Components
Finite-Lived Intangible Assets [Line Items]
Total other intangible assets		$ 87
Santoll Automotive Components | Customer relationships
Finite-Lived Intangible Assets [Line Items]
Estimated Life		12 years
Estimated Fair Value		$ 62
Santoll Automotive Components | Manufacturing processes (know-how)
Finite-Lived Intangible Assets [Line Items]
Estimated Life		10 years
Estimated Fair Value		$ 25
AKASOL
Finite-Lived Intangible Assets [Line Items]
Estimated Fair Value	$ 95
Total other intangible assets	130		$ 130
AKASOL | Unamortized trade names
Finite-Lived Intangible Assets [Line Items]
Unamortized trade name	$ 35
AKASOL | Developed technology
Finite-Lived Intangible Assets [Line Items]
Estimated Life	5 years
Estimated Fair Value	$ 70
AKASOL | Customer relationships
Finite-Lived Intangible Assets [Line Items]
Estimated Life	11 years
Estimated Fair Value	$ 25

REVENUE FROM CONTRACTS WITH C_3

REVENUE FROM CONTRACTS WITH CUSTOMERS - Narrative (Details) - USD ($) $ in Millions	Jun. 30, 2022	Dec. 31, 2021
Disaggregation of Revenue [Line Items]
Allowance for credit loss	$ 18	$ 17
Contract liabilities - current	20	21
Deferred income	62	68
Customer incentive payments	35	36
Customer incentive payments	$ 114	137
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	$ 20	21
Other non-current liabilities
Disaggregation of Revenue [Line Items]
Deferred income		1
Other non-current liabilities | Maximum
Disaggregation of Revenue [Line Items]
Deferred income	1
Prepayments and other current assets
Disaggregation of Revenue [Line Items]
Customer incentive payments	35	36
Other non-current assets
Disaggregation of Revenue [Line Items]
Customer incentive payments	$ 114	$ 137

REVENUE FROM CONTRACTS WITH C_4

REVENUE FROM CONTRACTS WITH CUSTOMERS - Disaggregation of Revenue (Details) - USD ($) $ in Millions	3 Months Ended		6 Months Ended
	Jun. 30, 2022	Jun. 30, 2021	Jun. 30, 2022	Jun. 30, 2021
Disaggregation of Revenue [Line Items]
Net sales	$ 3,759	$ 3,758	$ 7,633	$ 7,767
Air Management
Disaggregation of Revenue [Line Items]
Net sales	1,758	1,731	3,554	3,594
e-Propulsion & Drivetrain
Disaggregation of Revenue [Line Items]
Net sales	1,204	1,203	2,449	2,533
Fuel Systems
Disaggregation of Revenue [Line Items]
Net sales	474	511	1,003	1,042
Aftermarket
Disaggregation of Revenue [Line Items]
Net sales	323	313	627	598
North America
Disaggregation of Revenue [Line Items]
Net sales	1,271	1,002	2,443	2,139
North America | Air Management
Disaggregation of Revenue [Line Items]
Net sales	515	407	974	869
North America | e-Propulsion & Drivetrain
Disaggregation of Revenue [Line Items]
Net sales	465	368	894	820
North America | Fuel Systems
Disaggregation of Revenue [Line Items]
Net sales	107	58	223	131
North America | Aftermarket
Disaggregation of Revenue [Line Items]
Net sales	184	169	352	319
Europe
Disaggregation of Revenue [Line Items]
Net sales	1,330	1,403	2,687	2,885
Europe | Air Management
Disaggregation of Revenue [Line Items]
Net sales	746	763	1,523	1,571
Europe | e-Propulsion & Drivetrain
Disaggregation of Revenue [Line Items]
Net sales	251	251	491	527
Europe | Fuel Systems
Disaggregation of Revenue [Line Items]
Net sales	231	281	472	577
Europe | Aftermarket
Disaggregation of Revenue [Line Items]
Net sales	102	108	201	210
Asia
Disaggregation of Revenue [Line Items]
Net sales	1,074	1,279	2,333	2,603
Asia | Air Management
Disaggregation of Revenue [Line Items]
Net sales	451	523	967	1,085
Asia | e-Propulsion & Drivetrain
Disaggregation of Revenue [Line Items]
Net sales	488	584	1,064	1,186
Asia | Fuel Systems
Disaggregation of Revenue [Line Items]
Net sales	118	155	272	302
Asia | Aftermarket
Disaggregation of Revenue [Line Items]
Net sales	17	17	30	30
Other
Disaggregation of Revenue [Line Items]
Net sales	84	74	170	140
Other | Air Management
Disaggregation of Revenue [Line Items]
Net sales	46	38	90	69
Other | e-Propulsion & Drivetrain
Disaggregation of Revenue [Line Items]
Net sales	0	0	0	0
Other | Fuel Systems
Disaggregation of Revenue [Line Items]
Net sales	18	17	36	32
Other | Aftermarket
Disaggregation of Revenue [Line Items]
Net sales	$ 20	$ 19	$ 44	$ 39

RESTRUCTURING - Reserve by Type

RESTRUCTURING - Reserve by Type of Cost (Details) - USD ($) $ in Millions	3 Months Ended		6 Months Ended
	Jun. 30, 2022	Jun. 30, 2021	Jun. 30, 2022	Jun. 30, 2021
Restructuring Cost and Reserve [Line Items]
Restructuring expense, net of cash paid			$ 36	$ 59
Restructuring expense	$ 27	$ 62	42	92
2020 Restructuring Plan
Restructuring Cost and Reserve [Line Items]
Restructuring expense	10	37	23	61
Corporate
Restructuring Cost and Reserve [Line Items]
Restructuring expense, net of cash paid	(1)	3	(1)	3
Air Management
Restructuring Cost and Reserve [Line Items]
Restructuring expense, net of cash paid	7	12	14	29
Air Management | 2020 Restructuring Plan
Restructuring Cost and Reserve [Line Items]
Restructuring expense, net of cash paid	7	12	13	27
e-Propulsion & Drivetrain
Restructuring Cost and Reserve [Line Items]
Restructuring expense, net of cash paid	17	23	24	33
Restructuring expense			14
e-Propulsion & Drivetrain | 2020 Restructuring Plan
Restructuring Cost and Reserve [Line Items]
Restructuring expense, net of cash paid	3		10
Fuel Systems
Restructuring Cost and Reserve [Line Items]
Restructuring expense, net of cash paid	4	24	5	27
Employee termination benefits
Restructuring Cost and Reserve [Line Items]
Restructuring expense	22	36	30	57
Employee termination benefits | Corporate
Restructuring Cost and Reserve [Line Items]
Restructuring expense, net of cash paid	(1)	0	(1)	0
Employee termination benefits | Air Management
Restructuring Cost and Reserve [Line Items]
Restructuring expense, net of cash paid	7	9	14	23
Employee termination benefits | e-Propulsion & Drivetrain
Restructuring Cost and Reserve [Line Items]
Restructuring expense, net of cash paid	14	3	14	7
Employee termination benefits | Fuel Systems
Restructuring Cost and Reserve [Line Items]
Restructuring expense, net of cash paid	2	24	3	27
Other
Restructuring Cost and Reserve [Line Items]
Restructuring expense	5	26	12	35
Other | Corporate
Restructuring Cost and Reserve [Line Items]
Restructuring expense, net of cash paid	0	3	0	3
Other | Air Management
Restructuring Cost and Reserve [Line Items]
Restructuring expense, net of cash paid	0	3	0	6
Other | e-Propulsion & Drivetrain
Restructuring Cost and Reserve [Line Items]
Restructuring expense, net of cash paid	3	20	10	26
Other | Fuel Systems
Restructuring Cost and Reserve [Line Items]
Restructuring expense, net of cash paid	$ 2	$ 0	$ 2	$ 0

RESTRUCTURING - Roll Forward of

RESTRUCTURING - Roll Forward of Restructuring Liability (Details) - USD ($) $ in Millions	3 Months Ended		6 Months Ended
	Jun. 30, 2022	Jun. 30, 2021	Jun. 30, 2022	Jun. 30, 2021
Restructuring Reserve [Roll Forward]
Restructuring reserve, beginning balance			$ 139	$ 173
Restructuring expense, net	$ 27	$ 62	42	92
Cash payments			(81)	(121)
Foreign currency translation adjustment and other			(3)	0
Restructuring reserve, ending balance	97	144	97	144
Less: Non-current restructuring liability	22	40	22	40
Current restructuring liability	75	104	75	104
Employee Termination Benefits
Restructuring Reserve [Roll Forward]
Restructuring reserve, beginning balance			126	160
Restructuring expense, net	22	36	30	57
Cash payments			(64)	(82)
Foreign currency translation adjustment and other			(5)	(1)
Restructuring reserve, ending balance	87	134	87	134
Less: Non-current restructuring liability	21	37	21	37
Current restructuring liability	66	97	66	97
Other
Restructuring Reserve [Roll Forward]
Restructuring reserve, beginning balance			13	13
Restructuring expense, net	5	26	12	35
Cash payments			(17)	(39)
Foreign currency translation adjustment and other			2	1
Restructuring reserve, ending balance	10	10	10	10
Less: Non-current restructuring liability	1	3	1	3
Current restructuring liability	$ 9	$ 7	$ 9	$ 7

RESTRUCTURING - Narrative (Deta

RESTRUCTURING - Narrative (Details) $ in Millions	3 Months Ended		6 Months Ended
	Jun. 30, 2022 USD ($)	Jun. 30, 2021 USD ($)	Jun. 30, 2022 USD ($) employee	Jun. 30, 2021 USD ($) employee
Restructuring Cost and Reserve [Line Items]
Restructuring expense, net	$ 27	$ 62	$ 42	$ 92
Restructuring expense, net of cash paid			36	59
Employee termination benefits
Restructuring Cost and Reserve [Line Items]
Restructuring expense, net	22	36	30	57
Air Management
Restructuring Cost and Reserve [Line Items]
Restructuring expense, net of cash paid	7	12	14	29
Air Management | Employee termination benefits
Restructuring Cost and Reserve [Line Items]
Restructuring expense, net of cash paid	7	9	14	23
e-Propulsion & Drivetrain
Restructuring Cost and Reserve [Line Items]
Restructuring expense, net			14
Restructuring expense, net of cash paid	17	23	$ 24	33
e-Propulsion & Drivetrain | Facility closure | Europe
Restructuring Cost and Reserve [Line Items]
Number of positions eliminated | employee			80
e-Propulsion & Drivetrain | Employee termination benefits
Restructuring Cost and Reserve [Line Items]
Restructuring expense, net of cash paid	14	3	$ 14	7
Fuel Systems
Restructuring Cost and Reserve [Line Items]
Restructuring expense, net of cash paid	4	24	5	27
Fuel Systems | Employee termination benefits
Restructuring Cost and Reserve [Line Items]
Restructuring expense, net of cash paid	2	24	3	27
2020 Restructuring Plan
Restructuring Cost and Reserve [Line Items]
Restructuring expense, net	10	37	23	61
Restructuring cost, incurred to date	274		274
Restructuring and related plan	300		300
2020 Restructuring Plan | Air Management
Restructuring Cost and Reserve [Line Items]
Restructuring expense, net of cash paid	7	12	$ 13	$ 27
Number of positions eliminated | employee			36	20
2020 Restructuring Plan | Air Management | Termination benefit
Restructuring Cost and Reserve [Line Items]
Restructuring expense, net				$ 11
2020 Restructuring Plan | Air Management | Severance costs and professional fees
Restructuring Cost and Reserve [Line Items]
Restructuring expense, net			$ 8	16
2020 Restructuring Plan | e-Propulsion & Drivetrain
Restructuring Cost and Reserve [Line Items]
Restructuring expense, net of cash paid	3		10
2020 Restructuring Plan | e-Propulsion & Drivetrain | Severance costs and professional fees
Restructuring Cost and Reserve [Line Items]
Restructuring expense, net of cash paid		5		10
2020 Restructuring Plan | e-Propulsion & Drivetrain | Facility closure
Restructuring Cost and Reserve [Line Items]
Restructuring expense, net of cash paid		19		23
Delphi Technologies Restructuring
Restructuring Cost and Reserve [Line Items]
Restructuring expense, net			4	31
Restructuring cost, incurred to date	66		66
Delphi Technologies Restructuring | Air Management | Employee termination benefits
Restructuring Cost and Reserve [Line Items]
Restructuring expense, net				2
Delphi Technologies Restructuring | Fuel Systems | Employee termination benefits
Restructuring Cost and Reserve [Line Items]
Restructuring expense, net of cash paid	$ 4	$ 24	$ 5	$ 27

RESEARCH AND DEVELOPMENT COST_2

RESEARCH AND DEVELOPMENT COSTS (Details) - USD ($) $ in Millions	3 Months Ended		6 Months Ended
	Jun. 30, 2022	Jun. 30, 2021	Jun. 30, 2022	Jun. 30, 2021
Research and Development [Abstract]
Gross R&D expenditures	$ 234	$ 224	$ 466	$ 444
Customer reimbursements	(27)	(58)	(68)	(95)
Net R&D expenditures	$ 207	$ 166	$ 398	$ 349

OTHER OPERATING EXPENSE, NET -

OTHER OPERATING EXPENSE, NET - Other Operating Expense, Net (Details) - USD ($) $ in Millions	3 Months Ended		6 Months Ended
	Jun. 30, 2022	Jun. 30, 2021	Jun. 30, 2022	Jun. 30, 2021
Other Income and Expenses [Abstract]
Merger, acquisition and divestiture expense, net	$ 9	$ 15	$ 32	$ 28
Loss (gain) on sale of business	0	7	(24)	7
Other expense (income), net	10	(3)	6	(8)
Other operating expense, net	$ 19	$ 19	$ 14	$ 27

OTHER OPERATING EXPENSE, NET _2

OTHER OPERATING EXPENSE, NET - Narrative (Details) - USD ($) $ in Millions	3 Months Ended		6 Months Ended
	Jun. 30, 2022	Jun. 30, 2021	Jun. 30, 2022	Jun. 30, 2021
Other Income and Expenses [Abstract]
Merger, acquisition and divestiture expense, net	$ 9	$ 15	$ 32	$ 28

INCOME TAXES (Details)

INCOME TAXES (Details) - USD ($) $ in Millions	3 Months Ended		6 Months Ended
	Jun. 30, 2022	Jun. 30, 2021	Jun. 30, 2022	Jun. 30, 2021
Operating Loss Carryforwards [Line Items]
Effective income tax rate, continuing operations (in percent)	20%	9%	25%	16%
Non-U.S. Tax Jurisdiction
Operating Loss Carryforwards [Line Items]
Foreign rate differentials	$ 8	$ 20	$ 8
Tax holiday, tax benefit		$ 55		$ 55
Tax adjustment				$ 24

INVENTORIES, NET (Details)

INVENTORIES, NET (Details) - USD ($) $ in Millions	Jun. 30, 2022	Dec. 31, 2021
Inventory Disclosure [Abstract]
Raw material and supplies	$ 1,118	$ 1,057
Work in progress	183	175
Finished goods	380	327
FIFO inventories	1,681	1,559
LIFO reserve	(28)	(25)
Inventories, net	$ 1,653	$ 1,534

OTHER CURRENT AND NON-CURRENT_4

OTHER CURRENT AND NON-CURRENT ASSETS (Details) - USD ($) $ in Millions	Jun. 30, 2022	Dec. 31, 2021
Prepayments and other current assets:
Prepaid tooling	$ 82	$ 81
Prepaid taxes	55	64
Customer incentive payments	35	36
Prepaid engineering	18	27
Contract assets	18	17
Other	95	96
Total prepayments and other current assets	303	321
Investments and long-term receivables:
Investment in equity affiliates	292	298
Long-term receivables	79	102
Equity securities	71	130
Total investments and long-term receivables	442	530
Other non-current assets:
Deferred income taxes	229	254
Operating leases	176	185
Customer incentive payments	114	137
Derivative instruments	73	8
Other	112	99
Total other non-current assets	$ 704	$ 683

GOODWILL AND OTHER INTANGIBLE_2

GOODWILL AND OTHER INTANGIBLES - Goodwill (Details) - USD ($) $ in Millions	6 Months Ended
	Jun. 30, 2022	Dec. 31, 2021
Goodwill [Roll Forward]
Gross goodwill balance, December 31, 2021	$ 3,781
Accumulated impairment losses, December 31, 2021		$ (502)
Net goodwill balance, December 31, 2021	3,284	3,279
Acquisition	132
Other, primarily translation adjustment	(127)
Ending balance, June 30, 2022	3,284
Air Management
Goodwill [Roll Forward]
Gross goodwill balance, December 31, 2021	2,124
Accumulated impairment losses, December 31, 2021		(502)
Net goodwill balance, December 31, 2021	1,540	1,622
Acquisition	0
Other, primarily translation adjustment	(82)
Ending balance, June 30, 2022	1,540
e-Propulsion & Drivetrain
Goodwill [Roll Forward]
Gross goodwill balance, December 31, 2021	1,232
Accumulated impairment losses, December 31, 2021		0
Net goodwill balance, December 31, 2021	1,322	1,232
Acquisition	132
Other, primarily translation adjustment	(42)
Ending balance, June 30, 2022	1,322
Aftermarket
Goodwill [Roll Forward]
Gross goodwill balance, December 31, 2021	380
Accumulated impairment losses, December 31, 2021		0
Net goodwill balance, December 31, 2021	378	380
Acquisition	0
Other, primarily translation adjustment	(2)
Ending balance, June 30, 2022	378
Fuel Systems
Goodwill [Roll Forward]
Gross goodwill balance, December 31, 2021	45
Accumulated impairment losses, December 31, 2021		0
Net goodwill balance, December 31, 2021	44	$ 45
Acquisition	0
Other, primarily translation adjustment	(1)
Ending balance, June 30, 2022	$ 44

GOODWILL AND OTHER INTANGIBLE_3

GOODWILL AND OTHER INTANGIBLES - Intangible Assets (Details) - USD ($) $ in Millions	6 Months Ended
	Jun. 30, 2022	Dec. 31, 2021
Intangible Assets, Net (Excluding Goodwill) [Abstract]
Amortized intangible assets, gross carrying amount	$ 1,351	$ 1,334
Amortized intangible assets, accumulated amortization	445	422
Amortized intangible assets, net carrying amount	906	912
Intangible assets, gross (excluding goodwill)	1,528	1,513
Other intangible assets, net	1,083	1,091
Unamortized trade names
Intangible Assets, Net (Excluding Goodwill) [Abstract]
Unamortized trade names	177	179
Patented and unpatented technology
Intangible Assets, Net (Excluding Goodwill) [Abstract]
Amortized intangible assets, gross carrying amount	457	443
Amortized intangible assets, accumulated amortization	120	105
Amortized intangible assets, net carrying amount	337	338
Customer relationships
Intangible Assets, Net (Excluding Goodwill) [Abstract]
Amortized intangible assets, gross carrying amount	885	877
Amortized intangible assets, accumulated amortization	319	310
Amortized intangible assets, net carrying amount	566	567
Miscellaneous
Intangible Assets, Net (Excluding Goodwill) [Abstract]
Amortized intangible assets, gross carrying amount	9	14
Amortized intangible assets, accumulated amortization	6	7
Amortized intangible assets, net carrying amount	$ 3	$ 7
Minimum | Patented and unpatented technology
Intangible Assets, Net (Excluding Goodwill) [Abstract]
Estimated useful lives (years)	5 years
Minimum | Customer relationships
Intangible Assets, Net (Excluding Goodwill) [Abstract]
Estimated useful lives (years)	7 years
Minimum | Miscellaneous
Intangible Assets, Net (Excluding Goodwill) [Abstract]
Estimated useful lives (years)	2 years
Maximum | Patented and unpatented technology
Intangible Assets, Net (Excluding Goodwill) [Abstract]
Estimated useful lives (years)	15 years
Maximum | Customer relationships
Intangible Assets, Net (Excluding Goodwill) [Abstract]
Estimated useful lives (years)	15 years
Maximum | Miscellaneous
Intangible Assets, Net (Excluding Goodwill) [Abstract]
Estimated useful lives (years)	13 years

PRODUCT WARRANTY - Narrative (D

PRODUCT WARRANTY - Narrative (Details)	6 Months Ended
	Jun. 30, 2022
Minimum
Guarantor Obligations [Line Items]
Product warranty term	1 year
Maximum
Guarantor Obligations [Line Items]
Product warranty term	3 years

PRODUCT WARRANTY - Product Warr

PRODUCT WARRANTY - Product Warranty Accrual Accounts (Details) - USD ($) $ in Millions	6 Months Ended
	Jun. 30, 2022	Jun. 30, 2021	Dec. 31, 2021
Product warranty rollforward
Beginning balance, January 1	$ 236	$ 253
Provisions for current period sales	47	52
Adjustments of prior estimates	(2)	17
Payments	(44)	(73)
Other, primarily translation adjustment	(13)	(3)
Ending balance, June 30	224	246
Other current liabilities	110		$ 128
Other non-current liabilities	114		108
Total product warranty liability	$ 224	$ 246	$ 236

NOTES PAYABLE AND DEBT - Debt O

NOTES PAYABLE AND DEBT - Debt Outstanding (Details)	Jun. 30, 2022 USD ($)	Jun. 30, 2022 EUR (€)	Dec. 31, 2021 USD ($)	Jun. 04, 2021
Long-term debt
Total long-term debt	$ 4,160,000,000		$ 4,265,000,000
Less: current portion	4,000,000		4,000,000
Long-term debt, net of current portion	4,156,000,000		4,261,000,000
Senior Notes | 3.375% Senior notes due 03/15/25 ($500 million par value)
Long-term debt
Long-term debt	$ 499,000,000		498,000,000
Debt instrument stated interest rate	3.375%	3.375%
Debt instrument face value	$ 500,000,000
Senior Notes | 5.000% Senior notes due 10/01/25 ($800 million par value)
Long-term debt
Long-term debt	$ 878,000,000		889,000,000
Debt instrument stated interest rate	5%	5%
Debt instrument face value	$ 800,000,000
Senior Notes | 2.650% Senior notes due 07/01/27 ($1,100 million par value)
Long-term debt
Long-term debt	$ 1,090,000,000		1,092,000,000
Debt instrument stated interest rate	2.65%	2.65%
Debt instrument face value	$ 1,100,000,000
Senior Notes | 7.125% Senior notes due 02/15/29 ($121 million par value)
Long-term debt
Long-term debt	$ 120,000,000		119,000,000
Debt instrument stated interest rate	7.125%	7.125%
Debt instrument face value	$ 121,000,000
Senior Notes | 1.000% Senior Notes due 05/19/31 (€1,000 million par value)
Long-term debt
Long-term debt	$ 1,030,000,000		1,117,000,000
Debt instrument stated interest rate	1%	1%		1%
Debt instrument face value | €		€ 1,000,000,000
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 value	$ 500,000,000
Term Loan | Term loan facilities, finance leases and other
Long-term debt
Long-term debt	$ 49,000,000		$ 56,000,000

NOTES PAYABLE AND DEBT - Narrat

NOTES PAYABLE AND DEBT - Narrative (Details) - USD ($)	Jun. 30, 2022	Dec. 31, 2021	Oct. 01, 2020	Mar. 13, 2020
Line of Credit Facility
Potential additional increase to credit facility	$ 2,000,000,000
Estimated fair value of senior unsecured notes	3,620,000,000	$ 4,421,000,000
Debt, difference between fair value and carrying value	(491,000,000)	212,000,000
Letters of credit outstanding, amount	41,000,000	35,000,000
Short Term Borrowings
Line of Credit Facility
Short-term borrowings	56,000,000	62,000,000
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
Commercial Paper
Line of Credit Facility
Current borrowing capacity	$ 2,000,000,000

NOTES PAYABLE AND DEBT - Schedu

NOTES PAYABLE AND DEBT - Schedule of consolidated statements of operations (Details) - USD ($) $ in Millions	3 Months Ended		6 Months Ended
	Jun. 30, 2022	Jun. 30, 2021	Jun. 30, 2022	Jun. 30, 2021
Debt Disclosure [Abstract]
Interest expense	$ 21	$ 42	$ 40	$ 63
Interest income	(6)	(3)	(10)	(6)
Interest expense, net	$ 15	$ 39	$ 30	$ 57

OTHER CURRENT AND NON-CURRENT_5

OTHER CURRENT AND NON-CURRENT LIABILITIES (Details) - USD ($) $ in Millions	Jun. 30, 2022	Dec. 31, 2021
Other current liabilities:
Payroll and employee related	$ 271	$ 330
Customer related	214	220
Product warranties	110	128
Income taxes payable	78	105
Indirect taxes	74	106
Employee termination benefits	66	85
Accrued freight	58	46
Operating leases	37	43
Interest	32	23
Deferred engineering reimbursements	33	44
Dividends payable	20	18
Supplier related	22	18
Contract liabilities	20	21
Other non-income taxes	17	22
Insurance	19	19
Earn-out liability	31	0
Retirement related	16	16
Mandatorily redeemable noncontrolling interest liability	0	58
Other	175	154
Total other current liabilities	1,293	1,456
Other non-current liabilities:
Other income tax liabilities	276	274
Deferred income taxes	231	206
Operating leases	147	152
Product warranties	114	108
Deferred income	62	68
Derivative instruments	0	54
Employee termination benefits	21	41
Other	54	61
Total other non-current liabilities	$ 905	$ 964

FAIR VALUE MEASUREMENTS (Detail

FAIR VALUE MEASUREMENTS (Details) - Fair Value, Recurring - USD ($) $ in Millions	Jun. 30, 2022	Dec. 31, 2021
Valuation, Income Approach
Assets:
Long-term receivables	$ 20	$ 35
Liabilities:
Current earn-out liability	31
Valuation, Income Approach | Long-term receivables
Assets:
Long-term receivables	15
Valuation, Income Approach | Fair Value, Inputs, Level 1
Assets:
Long-term receivables	0	0
Liabilities:
Current earn-out liability	0
Valuation, Income Approach | Fair Value, Inputs, Level 1 | Long-term receivables
Assets:
Long-term receivables	0
Valuation, Income Approach | Fair Value, Inputs, Level 2
Assets:
Long-term receivables	2	17
Liabilities:
Current earn-out liability	0
Valuation, Income Approach | Fair Value, Inputs, Level 2 | Long-term receivables
Assets:
Long-term receivables	15
Valuation, Income Approach | Fair Value, Inputs, Level 3
Assets:
Long-term receivables	18	18
Liabilities:
Current earn-out liability	31
Valuation, Income Approach | Fair Value, Inputs, Level 3 | Long-term receivables
Assets:
Long-term receivables	0
Valuation, Income Approach | Assets Measured at NAV
Assets:
Long-term receivables	0	0
Liabilities:
Current earn-out liability	0
Valuation, Income Approach | Assets Measured at NAV | Long-term receivables
Assets:
Long-term receivables	0
Valuation, Market Approach
Assets:
Investment in equity securities	28	87
Foreign currency contracts	18	13
Net investment hedge contracts	73	8
Liabilities:
Foreign currency contracts	7	8
Net investment hedge contracts		54
Valuation, Market Approach | Fair Value, Inputs, Level 1
Assets:
Investment in equity securities	0	70
Foreign currency contracts	0	0
Net investment hedge contracts	0	0
Liabilities:
Foreign currency contracts	0	0
Net investment hedge contracts		0
Valuation, Market Approach | Fair Value, Inputs, Level 2
Assets:
Investment in equity securities	0	0
Foreign currency contracts	18	13
Net investment hedge contracts	73	8
Liabilities:
Foreign currency contracts	7	8
Net investment hedge contracts		54
Valuation, Market Approach | Fair Value, Inputs, Level 3
Assets:
Investment in equity securities	0	0
Foreign currency contracts	0	0
Net investment hedge contracts	0	0
Liabilities:
Foreign currency contracts	0	0
Net investment hedge contracts		0
Valuation, Market Approach | Assets Measured at NAV
Assets:
Investment in equity securities	28	17
Foreign currency contracts	0	0
Net investment hedge contracts	0
Liabilities:
Foreign currency contracts	$ 0	0
Net investment hedge contracts		$ 0

FINANCIAL INSTRUMENTS - Foreign

FINANCIAL INSTRUMENTS - Foreign Currency Derivative Contract (Details) € in Millions, ₩ in Millions, ฿ in Millions, £ in Millions, zł in Millions, $ in Millions, $ in Millions, $ in Millions

Jun. 30, 2022 USD ($)

Jun. 30, 2022 EUR (€)

Jun. 30, 2022 GBP (£)

Jun. 30, 2022 PLN (zł)

Jun. 30, 2022 KRW (₩)

Jun. 30, 2022 MXN ($)

Jun. 30, 2022 SGD ($)

Jun. 30, 2022 THB (฿)

Dec. 31, 2021 USD ($)

Dec. 31, 2021 EUR (€)

Dec. 31, 2021 GBP (£)

Dec. 31, 2021 PLN (zł)

Dec. 31, 2021 KRW (₩)

Dec. 31, 2021 MXN ($)

Dec. 31, 2021 SGD ($)

Dec. 31, 2021 THB (฿)

Brazilian Real | Foreign currency

Derivative [Line Items]

Derivative, notional amount

$ 13

$ 23

British Pound | Foreign currency

Derivative [Line Items]

Derivative, notional amount | €

€ 0

€ 42

Chinese Renminbi | Foreign currency

Derivative [Line Items]

Derivative, notional amount

130

21

£ 19

185

26

£ 26

Euro | Foreign currency

Derivative [Line Items]

Derivative, notional amount

65

32

zł 217

86

6

zł 394

US Dollar

Derivative [Line Items]

Derivative, notional amount

$ 10

$ 10

US Dollar | Foreign currency

Derivative [Line Items]

Derivative, notional amount

€ 34

£ 9

₩ 128,998

$ 1,689

$ 10

฿ 1,790

€ 28

£ 13

₩ 49,919

$ 2,619

$ 27

฿ 1,720

FINANCIAL INSTRUMENTS - Narrati

FINANCIAL INSTRUMENTS - Narrative (Details) - USD ($) $ in Millions		6 Months Ended
	May 31, 2022	Jun. 30, 2022	Jun. 30, 2021	Dec. 31, 2021
Derivative [Line Items]
Cash proceeds		$ 28	$ 11
US Dollar
Derivative [Line Items]
Derivative, notional amount		10		$ 10
Cross-currency swaps | US Dollar | Maturity period Feb 2023
Derivative [Line Items]
Derivative, notional amount	$ 100	0		100
Cross-currency swaps | US Dollar | Maturity period Feb 2029
Derivative [Line Items]
Derivative, notional amount		$ 100		$ 0
Cash proceeds	$ 16

FINANCIAL INSTRUMENTS - Cross-C

FINANCIAL INSTRUMENTS - Cross-Currency Swap Contract (Details) € in Millions, ¥ in Millions, $ in Millions	Jun. 30, 2022 USD ($)	Jun. 30, 2022 EUR (€)	Jun. 30, 2022 JPY (¥)	May 31, 2022 USD ($)	Dec. 31, 2021 USD ($)	Dec. 31, 2021 EUR (€)	Dec. 31, 2021 JPY (¥)
US Dollar
Derivative [Line Items]
Derivative, notional amount	$ 10				$ 10
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 March 2025
Derivative [Line Items]
Derivative, notional amount	500				500
Cross-currency swaps | US Dollar | Maturity period Feb 2023
Derivative [Line Items]
Derivative, notional amount	0			$ 100	100
Cross-currency swaps | US Dollar | Maturity period Feb 2029
Derivative [Line Items]
Derivative, notional amount	$ 100				$ 0
Cross-currency swaps | Euro | Maturity period July 2027
Derivative [Line Items]
Derivative, notional amount | €		€ 976				€ 976
Cross-currency swaps | Euro | Maturity period March 2025
Derivative [Line Items]
Derivative, notional amount | €		€ 450				€ 450
Cross-currency swaps | Japanese Yen | Maturity period Feb 2023
Derivative [Line Items]
Derivative, notional amount | ¥			¥ 0				¥ 10,978
Cross-currency swaps | Japanese Yen | Maturity period Feb 2029
Derivative [Line Items]
Derivative, notional amount | ¥			¥ 12,724				¥ 0

FINANCIAL INSTRUMENTS - Balance

FINANCIAL INSTRUMENTS - Balance Sheet (Details) - USD ($) $ in Millions	Jun. 30, 2022	Dec. 31, 2021
Designated as hedging instrument | Foreign currency | Prepayments and other current assets
Derivatives, Fair Value
Derivative assets	$ 11	$ 7
Designated as hedging instrument | Foreign currency | Other current liabilities
Derivatives, Fair Value
Derivative liability	6	8
Designated as hedging instrument | Cross-currency swaps | Other non-current assets | Net investment hedging
Derivatives, Fair Value
Derivative assets	73	8
Designated as hedging instrument | Cross-currency swaps | Other non-current liabilities | Net investment hedging
Derivatives, Fair Value
Derivative liability	0	54
Not designated as hedging instrument | Foreign currency | Prepayments and other current assets
Derivatives, Fair Value
Derivative assets	7	6
Not designated as hedging instrument | Foreign currency | Other current liabilities
Derivatives, Fair Value
Derivative liability	$ 1	$ 0

FINANCIAL INSTRUMENTS - AOCI (D

FINANCIAL INSTRUMENTS - AOCI (Details) - USD ($) $ in Millions	6 Months Ended
	Jun. 30, 2022	Dec. 31, 2021
Derivatives, Fair Value
Accumulated other comprehensive income (loss), cumulative changes in net gain (loss) from hedges, before tax	$ 221	$ 10
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	(7)	(10)
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	73	(46)
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	155	$ 66
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		6 Months Ended
	Jun. 30, 2022	Jun. 30, 2021	Jun. 30, 2022	Jun. 30, 2021
Derivative Instruments, Gain (Loss)
Net sales	$ 3,759	$ 3,758	$ 7,633	$ 7,767
Cost of sales	3,047	2,996	6,171	6,187
Selling, general and administrative expenses	394	364	782	741
Other comprehensive income (loss)	(252)	63	(265)	(22)
Gain (loss) on cash flow hedging relationships:
Gain (loss) recognized in other comprehensive income	$ 5	3	4	(3)
Foreign currency | Cash flow hedging | Gain (loss) reclassified from AOCI to income
Derivative Instruments, Gain (Loss)
Net sales		0	0	0
Cost of sales		1	(1)	1
Selling, general and administrative expenses		$ 0	$ 0	$ 0

FINANCIAL INSTRUMENTS - Other C

FINANCIAL INSTRUMENTS - Other Comprehensive Income (Loss) (Details) - Net investment hedging - Other comprehensive income (loss) - USD ($) $ in Millions	3 Months Ended		6 Months Ended
	Jun. 30, 2022	Jun. 30, 2021	Jun. 30, 2022	Jun. 30, 2021
Foreign currency
Derivative Instruments, Gain (Loss)
Gains and (losses) on derivative instruments	$ 3	$ 1	$ 3	$ (6)
Cross-currency swaps
Derivative Instruments, Gain (Loss)
Gains and (losses) on derivative instruments	104	3	135	47
Foreign currency-denominated debt
Derivative Instruments, Gain (Loss)
Gains and (losses) on derivative instruments	$ 58	$ 12	$ 89	$ 37

FINANCIAL INSTRUMENTS - Derivat

FINANCIAL INSTRUMENTS - Derivative Instruments Gain (Loss) (Details) - USD ($) $ in Millions	3 Months Ended		6 Months Ended
	Jun. 30, 2022	Jun. 30, 2021	Jun. 30, 2022	Jun. 30, 2021
Cross-currency swaps
Derivative Instruments, Gain (Loss)
Net investment hedges	$ 7	$ 5	$ 13	$ 10

FINANCIAL INSTRUMENTS - Deriv_2

FINANCIAL INSTRUMENTS - Derivatives Not Designated as Hedging Instruments (Details) - USD ($) $ in Millions	3 Months Ended		6 Months Ended
	Jun. 30, 2022	Jun. 30, 2021	Jun. 30, 2022	Jun. 30, 2021
Derivative [Line Items]
Derivative, Gain (Loss), Statement of Income or Comprehensive Income [Extensible Enumeration]	Selling, general and administrative expenses	Selling, general and administrative expenses	Selling, general and administrative expenses	Selling, general and administrative expenses
Foreign currency | Not designated as hedging instrument
Derivative [Line Items]
Gain (loss) on derivatives not designated as hedges	$ (5)	$ 4	$ (6)	$ 5

RETIREMENT BENEFIT PLANS - Narr

RETIREMENT BENEFIT PLANS - Narrative (Details) $ in Millions	6 Months Ended
	Jun. 30, 2022 USD ($)
Defined Benefit Plan Disclosure [Line Items]
Actual contribution to defined benefit pension plans	$ 14
Minimum
Defined Benefit Plan Disclosure [Line Items]
Defined benefit plan, expected future employer contributions, current fiscal year	20
Maximum
Defined Benefit Plan Disclosure [Line Items]
Defined benefit plan, expected future employer contributions, current fiscal year	$ 30

RETIREMENT BENEFIT PLANS - Net

RETIREMENT BENEFIT PLANS - Net Benefit Costs (Details) - USD ($) $ in Millions	3 Months Ended		6 Months Ended
	Jun. 30, 2022	Jun. 30, 2021	Jun. 30, 2022	Jun. 30, 2021
Pension benefits | US
Defined Benefit Plan Disclosure [Line Items]
Service cost	$ 0	$ 0	$ 0	$ 0
Interest cost	1	0	2	1
Expected return on plan assets	(1)	(2)	(3)	(5)
Settlement loss			0	0
Amortization of unrecognized prior service credit	0	0	0	0
Amortization of unrecognized loss	1	0	1	1
Net periodic benefit income	1	(2)	0	(3)
Pension benefits | Non-US
Defined Benefit Plan Disclosure [Line Items]
Service cost	5	7	10	13
Interest cost	9	7	19	15
Expected return on plan assets	(20)	(21)	(40)	(42)
Settlement loss			0	0
Amortization of unrecognized prior service credit	0	0	0	0
Amortization of unrecognized loss	2	4	4	7
Net periodic benefit income	(4)	(3)	(7)	(7)
Other postemployment benefits
Defined Benefit Plan Disclosure [Line Items]
Service cost	0	0	0	0
Interest cost	0	0	0	0
Expected return on plan assets	0	0	0	0
Settlement loss			0	0
Amortization of unrecognized prior service credit	(1)	(1)	(1)	(1)
Amortization of unrecognized loss	0	1	0	1
Net periodic benefit income	$ (1)	$ 0	$ (1)	$ 0

STOCKHOLDERS' EQUITY (Details)

STOCKHOLDERS' EQUITY (Details) - USD ($) $ / shares in Units, $ in Millions	3 Months Ended		6 Months Ended
	Jun. 30, 2022	Jun. 30, 2021	Jun. 30, 2022	Jun. 30, 2021
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Beginning balance			$ 7,262
Net earnings	$ 216	$ 247	416	$ 312
Other comprehensive income (loss)	(252)	63	(265)	(22)
Other comprehensive loss	(38)	$ 337	172	$ 341
Ending balance	$ 7,171		$ 7,171
Dividends declared (in dollar per share)	$ 0.17	$ 0.17	$ 0.34	$ 0.34
Issued common stock
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Beginning balance	$ 3	$ 3	$ 3	$ 3
Ending balance	3	3	3	3
Capital in excess of par value
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Beginning balance	2,617	2,589	2,637	2,614
Net issuance for executive stock plan	6	3		1
Net issuance of restricted stock	10	10	(5)	(13)
Purchase/sale of noncontrolling interest			1
Ending balance	2,633	2,602	2,633	2,602
Treasury stock
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Beginning balance	(1,836)	(1,810)	(1,812)	(1,834)
Net issuance for executive stock plan	1		5	3
Net issuance of restricted stock	(1)		11	21
Purchase of treasury stock	(100)		(140)
Ending balance	(1,936)	(1,810)	(1,936)	(1,810)
Retained earnings
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Beginning balance	6,830	6,321	6,671	6,296
Dividends declared	(41)	(41)	(82)	(81)
Net earnings	216	247	416	312
Ending balance	7,005	6,527	7,005	6,527
Accumulated other comprehensive income (loss)
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Beginning balance	(564)	(736)	(551)	(651)
Other comprehensive income (loss)	(252)	63	(265)	(22)
Ending balance	(816)	(673)	(816)	(673)
Noncontrolling interests
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Beginning balance	288	287	314	296
Dividends declared	(4)	(4)	(49)	(37)
Purchase/sale of noncontrolling interest		(33)	(4)	(33)
Acquisition of AKASOL		96		96
Net earnings	15	27	39	56
Other comprehensive loss	(17)		(18)	(5)
Ending balance	$ 282	$ 373	$ 282	$ 373

ACCUMULATED OTHER COMPREHENSI_3

ACCUMULATED OTHER COMPREHENSIVE LOSS (Details) - USD ($) $ in Millions	3 Months Ended		6 Months Ended
	Jun. 30, 2022	Jun. 30, 2021	Jun. 30, 2022	Jun. 30, 2021
AOCI Attributable to Parent, Net of Tax [Roll Forward]
Beginning balance			$ 7,262
Comprehensive (loss) income before reclassifications	$ (208)	$ 62	(224)	$ (13)
Income taxes associated with comprehensive (loss) income before reclassifications	(45)	(3)	(45)	(16)
Reclassification from accumulated other comprehensive loss	2	5	5	9
Income taxes reclassified into net earnings	(57)	(28)	(148)	(70)
Ending balance	7,171		7,171
Gain (loss) reclassified from AOCI to income
AOCI Attributable to Parent, Net of Tax [Roll Forward]
Income taxes reclassified into net earnings	(1)	(1)	(1)	(2)
Accumulated other comprehensive income (loss)
AOCI Attributable to Parent, Net of Tax [Roll Forward]
Beginning balance	(564)	(736)	(551)	(651)
Ending balance	(816)	(673)	(816)	(673)
Foreign currency translation adjustments
AOCI Attributable to Parent, Net of Tax [Roll Forward]
Beginning balance	(441)	(408)	(423)	(321)
Comprehensive (loss) income before reclassifications	(216)	60	(234)	(13)
Income taxes associated with comprehensive (loss) income before reclassifications	(46)	(3)	(46)	(17)
Reclassification from accumulated other comprehensive loss	0	0	0	0
Ending balance	(703)	(351)	(703)	(351)
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	0	0
Hedge instruments
AOCI Attributable to Parent, Net of Tax [Roll Forward]
Beginning balance	0	(6)	0	0
Comprehensive (loss) income before reclassifications	5	3	4	(3)
Income taxes associated with comprehensive (loss) income before reclassifications	0	0	0	0
Reclassification from accumulated other comprehensive loss	0	1	1	1
Ending balance	5	(2)	5	(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	0	0
Defined benefit retirement plans
AOCI Attributable to Parent, Net of Tax [Roll Forward]
Beginning balance	(123)	(322)	(128)	(330)
Comprehensive (loss) income before reclassifications	3	(1)	6	3
Income taxes associated with comprehensive (loss) income before reclassifications	1	0	1	1
Reclassification from accumulated other comprehensive loss	2	4	4	8
Ending balance	(118)	(320)	(118)	(320)
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)	$ (1)	$ (2)

CONTINGENCIES (Details)

CONTINGENCIES (Details) $ in Millions	6 Months Ended	12 Months Ended
	Jun. 30, 2022 USD ($) activity site	Dec. 31, 2021 USD ($) activity site
Commitments and Contingencies Disclosure [Abstract]
Waste disposal sites	26	26
Accrual for environmental loss contingencies | $	$ 9	$ 7
Number of sites with accrual	8
Completed or near completed clean up activities | activity	18	18

EARNINGS PER SHARE - Narrative

EARNINGS PER SHARE - Narrative (Details) - shares shares in Millions	3 Months Ended		6 Months Ended
	Jun. 30, 2022	Jun. 30, 2021	Jun. 30, 2022	Jun. 30, 2021
Performance shares
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Antidilutive securities excluded from computation of earnings per share (in shares)	0.9	0.8	1	0.9

EARNINGS PER SHARE (Details)

EARNINGS PER SHARE (Details) - USD ($) $ / shares in Units, shares in Millions, $ in Millions	3 Months Ended		6 Months Ended
	Jun. 30, 2022	Jun. 30, 2021	Jun. 30, 2022	Jun. 30, 2021
Basic earnings per share:
Net earnings attributable to BorgWarner Inc.	$ 216	$ 247	$ 416	$ 312
Weighted average shares of common stock outstanding (in shares)	236.9	238.2	237.6	237.9
Basic earnings per share of common stock (in dollar per share)	$ 0.91	$ 1.03	$ 1.75	$ 1.31
Diluted earnings per share:
Net earnings attributable to BorgWarner Inc.	$ 216	$ 247	$ 416	$ 312
Weighted average shares of common stock outstanding (in shares)	236.9	238.2	237.6	237.9
Effect of stock-based compensation (in shares)	1.1	1.4	0.9	1.1
Weighted average shares of common stock outstanding including dilutive shares (in shares)	238	239.6	238.5	239
Diluted earnings per share of common stock (in dollar per share)	$ 0.91	$ 1.03	$ 1.74	$ 1.30

REPORTING SEGMENTS AND RELATE_3

REPORTING SEGMENTS AND RELATED INFORMATION - Narrative (Details)	6 Months Ended
	Jun. 30, 2022 segment
Segment Reporting [Abstract]
Number of reportable segments	4

REPORTING SEGMENTS AND RELATE_4

REPORTING SEGMENTS AND RELATED INFORMATION - Net sales and total assets by reporting segments (Details) - USD ($) $ in Millions	3 Months Ended		6 Months Ended
	Jun. 30, 2022	Jun. 30, 2021	Jun. 30, 2022	Jun. 30, 2021	Dec. 31, 2021
Segment Reporting Information
Net sales	$ 3,759	$ 3,758	$ 7,633	$ 7,767
Total assets	16,144		16,144		$ 16,575
Customers
Segment Reporting Information
Net sales	3,759	3,758	7,633	7,767
Inter-segment
Segment Reporting Information
Net sales	0	0	0	0
Operating segments
Segment Reporting Information
Total assets	14,672		14,672		14,853
Inter-segment eliminations
Segment Reporting Information
Net sales	(131)	(139)	(255)	(279)
Inter-segment eliminations | Customers
Segment Reporting Information
Net sales	0	0	0	0
Inter-segment eliminations | Inter-segment
Segment Reporting Information
Net sales	(131)	(139)	(255)	(279)
Corporate
Segment Reporting Information
Total assets	1,472		1,472		1,722
Air Management
Segment Reporting Information
Net sales	1,758	1,731	3,554	3,594
Air Management | Operating segments
Segment Reporting Information
Net sales	1,790	1,754	3,602	3,647
Total assets	6,132		6,132		6,229
Air Management | Operating segments | Customers
Segment Reporting Information
Net sales	1,758	1,731	3,554	3,594
Air Management | Operating segments | Inter-segment
Segment Reporting Information
Net sales	32	23	48	53
e-Propulsion & Drivetrain
Segment Reporting Information
Net sales	1,204	1,203	2,449	2,533
e-Propulsion & Drivetrain | Operating segments
Segment Reporting Information
Net sales	1,272	1,229	2,546	2,592
Total assets	5,164		5,164		5,163
e-Propulsion & Drivetrain | Operating segments | Customers
Segment Reporting Information
Net sales	1,204	1,203	2,449	2,533
e-Propulsion & Drivetrain | Operating segments | Inter-segment
Segment Reporting Information
Net sales	68	26	97	59
Fuel Systems
Segment Reporting Information
Net sales	474	511	1,003	1,042
Fuel Systems | Operating segments
Segment Reporting Information
Net sales	516	582	1,107	1,173
Total assets	2,110		2,110		2,282
Fuel Systems | Operating segments | Customers
Segment Reporting Information
Net sales	474	511	1,003	1,042
Fuel Systems | Operating segments | Inter-segment
Segment Reporting Information
Net sales	42	71	104	131
Aftermarket
Segment Reporting Information
Net sales	323	313	627	598
Aftermarket | Operating segments
Segment Reporting Information
Net sales	312	332	633	634
Total assets	1,266		1,266		$ 1,179
Aftermarket | Operating segments | Customers
Segment Reporting Information
Net sales	323	313	627	598
Aftermarket | Operating segments | Inter-segment
Segment Reporting Information
Net sales	$ (11)	$ 19	$ 6	$ 36

REPORTING SEGMENTS AND RELATE_5

REPORTING SEGMENTS AND RELATED INFORMATION - Earnings before interest and income taxes (Details) - USD ($) $ in Millions	3 Months Ended		6 Months Ended
	Jun. 30, 2022	Jun. 30, 2021	Jun. 30, 2022	Jun. 30, 2021
Segment Reporting Information
Segment Adjusted Operating Income	$ 410	$ 499	$ 862	$ 1,032
Corporate, including stock-based compensation	62	78	125	147
Intangible asset amortization expense	27	20	50	40
Restructuring expense	27	62	42	92
Merger, acquisition and divestiture expense, net	9	15	32	28
Other non-comparable items	13	0	13	(2)
Loss (gain) on sale of business	0	7	(24)	7
Equity in affiliates’ earnings, net of tax	(11)	(16)	(19)	(28)
Unrealized (gain) loss on equity securities	(11)	4	28	276
Interest expense, net	15	39	30	57
Other postretirement income	(9)	(12)	(18)	(23)
Earnings before income taxes and noncontrolling interest	288	302	603	438
Provision for income taxes	57	28	148	70
Net earnings	231	274	455	368
Net earnings attributable to noncontrolling interest, net of tax	15	27	39	56
Net earnings attributable to BorgWarner Inc.	216	247	416	312
Air Management
Segment Reporting Information
Segment Adjusted Operating Income	235	263	478	569
e-Propulsion & Drivetrain
Segment Reporting Information
Segment Adjusted Operating Income	80	132	184	266
Restructuring expense			14
Fuel Systems
Segment Reporting Information
Segment Adjusted Operating Income	44	60	110	117
Aftermarket
Segment Reporting Information
Segment Adjusted Operating Income	$ 51	$ 44	$ 90	$ 80

OPERATING CASH FLOWS AND OTHE_3

OPERATING CASH FLOWS AND OTHER SUPPLEMENTAL FINANCIAL INFORMATION (Details) - USD ($) $ in Millions	3 Months Ended		6 Months Ended		12 Months Ended
	Jun. 30, 2022	Jun. 30, 2021	Jun. 30, 2022	Jun. 30, 2021	Dec. 31, 2021
Supplemental Cash Flow Elements [Abstract]
Net earnings	$ 231	$ 274	$ 455	$ 368
Adjustments to reconcile net earnings to net cash flows from operations:
Depreciation and tooling amortization			315	350
Intangible asset amortization	$ 27	$ 20	50	40
Restructuring expense, net of cash paid			36	59
Stock-based compensation expense			28	27
(Gain) loss on sales of businesses			(26)	7
Deferred income tax benefit			(26)	(99)
Unrealized loss on equity securities			28	276
Loss on debt extinguishment			0	20
Gain on insurance recovery received for property damages			0	(2)
Other non-cash adjustments			(15)	(12)
Net earnings adjustments to reconcile to net cash flows from operations			845	1,034
Retirement plan contributions			(14)	(12)
Changes in assets and liabilities, excluding effects of acquisitions, divestitures and foreign currency translation adjustments:
Receivables			(353)	(158)
Inventories			(194)	(260)
Prepayments and other current assets			5	(21)
Accounts payable and accrued expenses			50	41
Prepaid taxes and income taxes payable			(10)	30
Other assets and liabilities			3	(32)
Net cash provided by operating activities			332	622
Cash paid during the period for:
Interest, net			59	54
Income taxes, net of refunds			171	$ 185
Non-cash investing transactions:
Period end accounts payable related to property, plant and equipment purchases			$ 99		$ 142