BorgWarner (BWA) 10-K 9 Feb 23 2022 FY Annual report Financial data

Cover

Cover - USD ($) $ in Billions	12 Months Ended
	Dec. 31, 2022	Feb. 03, 2023	Jun. 30, 2022
Document Information [Line Items]
Document Type	10-K
Document Annual Report	true
Document Period End Date	Dec. 31, 2022
Current Fiscal Year End Date	--12-31
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 Well-known Seasoned Issuer	Yes
Entity Voluntary Filers	No
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
ICFR Auditor Attestation Flag	true
Entity Shell Company	false
Entity Public Float			$ 7.8
Entity Common Stock, Shares Outstanding		234,130,802
Documents Incorporated by Reference	DOCUMENTS INCORPORATED BY REFERENCE Portions of the following documents are incorporated herein by reference into the Part of the Form 10-K indicated. Document Part of Form 10-K into which incorporated Portions of the BorgWarner Inc. Proxy Statement for the 2023 Annual Meeting of Stockholders Part III
Entity Central Index Key	0000908255
Amendment Flag	false
Document Fiscal Year Focus	2022
Document Fiscal Period Focus	FY
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
1.00% Senior Notes due 2031
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

Audit Information

Audit Information	12 Months Ended
	Dec. 31, 2022
Audit Information [Abstract]
Auditor Name	PricewaterhouseCoopers LLP
Auditor Location	Detroit, Michigan
Auditor Firm ID	238

CONSOLIDATED BALANCE SHEETS

CONSOLIDATED BALANCE SHEETS - USD ($) $ in Millions	Dec. 31, 2022	Dec. 31, 2021
ASSETS
Cash, cash equivalents and restricted cash	$ 1,338	$ 1,844
Receivables, net	3,323	2,898
Inventories, net	1,687	1,534
Prepayments and other current assets	269	321
Total current assets	6,617	6,597
Property, plant and equipment, net	4,365	4,395
Investments and long-term receivables	896	530
Goodwill	3,397	3,279
Other intangible assets, net	1,051	1,091
Other non-current assets	668	683
Total assets	16,994	16,575
LIABILITIES AND EQUITY
Notes payable and other short-term debt	62	66
Accounts payable	2,684	2,276
Other current liabilities	1,490	1,456
Total current liabilities	4,236	3,798
Long-term debt	4,166	4,261
Retirement-related liabilities	223	290
Other non-current liabilities	861	964
Total liabilities	9,486	9,313
Commitments and contingencies
Capital stock:
Preferred stock, $0.01 par value; authorized shares: 5,000,000; none issued and outstanding	$ 0	$ 0
Common stock outstanding (in shares)	234,122,211	239,776,892
Common stock issued (in shares)	283,575,876	283,575,876
Common stock, par value (in dollar per share)	$ 0.01	$ 0.01
Common stock, shares authorized (in shares)	390,000,000	390,000,000
Capital in excess of par value	$ 2,675	$ 2,637
Retained earnings	7,454	6,671
Accumulated other comprehensive loss	(876)	(551)
Common stock held in treasury, at cost: (2022 - 49,453,665 shares; 2021 - 43,798,984 shares)	(2,032)	(1,812)
Total BorgWarner Inc. stockholders’ equity	7,224	6,948
Noncontrolling interest	284	314
Total equity	7,508	7,262
Total liabilities and equity	16,994	16,575
Issued common stock
Capital stock:
Common stock	$ 3	$ 3
Nonvoting Common Stock
Capital stock:
Common stock outstanding (in shares)	0	0
Common stock issued (in shares)	0	0
Common stock, par value (in dollar per share)	$ 0.01	$ 0.01
Common stock, shares authorized (in shares)	25,000,000	25,000,000
Common stock	$ 0	$ 0

CONSOLIDATED BALANCE SHEETS (Pa

CONSOLIDATED BALANCE SHEETS (Parenthetical) - $ / shares	Dec. 31, 2022	Dec. 31, 2021
Preferred stock, par values (in dollars per share)	$ 0.01	$ 0.01
Preferred stock, shares authorized ( in shares)	5,000,000	5,000,000
Preferred stock, shares issued ( in shares)	0	0
Preferred stock, shares outstanding (in shares)	0	0
Common stock, par value (in dollar per share)	$ 0.01	$ 0.01
Common stock, shares authorized (in shares)	390,000,000	390,000,000
Common stock issued (in shares)	283,575,876	283,575,876
Common stock outstanding (in shares)	234,122,211	239,776,892
Treasury stock (in shares)	49,453,665	43,798,984
Nonvoting Common Stock
Common stock, par value (in dollar per share)	$ 0.01	$ 0.01
Common stock, shares authorized (in shares)	25,000,000	25,000,000
Common stock issued (in shares)	0	0
Common stock outstanding (in shares)	0	0

CONSOLIDATED STATEMENTS OF OPER

CONSOLIDATED STATEMENTS OF OPERATIONS - USD ($) shares in Millions, $ in Millions	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Income Statement [Abstract]
Net sales	$ 15,801	$ 14,838	$ 10,165
Cost of sales	12,700	11,983	8,255
Gross profit	3,101	2,855	1,910
Selling, general and administrative expenses	1,610	1,460	951
Restructuring expense	59	163	203
Other operating expense, net	58	81	138
Operating income	1,374	1,151	618
Equity in affiliates’ earnings, net of tax	(38)	(48)	(18)
Unrealized loss (gain) on debt and equity securities	(73)	(362)	382
Interest expense, net	52	93	61
Other postretirement income	(31)	(45)	(7)
Earnings before income taxes and noncontrolling interest	1,318	789	964
Provision for income taxes	292	150	397
Net earnings	1,026	639	567
Net earnings attributable to the noncontrolling interest, net of tax	82	102	67
Net earnings attributable to BorgWarner Inc.	$ 944	$ 537	$ 500
Earnings per share attributable to BorgWarner Inc. — basic (in dollar per share)	$ 4.01	$ 2.25	$ 2.35
Earnings per share attributable to BorgWarner Inc. — diluted (in dollar per share)	$ 3.99	$ 2.24	$ 2.34
Weighted average shares outstanding:
Basic (in shares)	235.5	238.1	213
Diluted (in shares)	236.8	239.5	214

CONSOLIDATED STATEMENTS OF COMP

CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME - USD ($) $ in Millions		12 Months Ended
		Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Statement of Comprehensive Income [Abstract]
Net earnings		$ 944	$ 537	$ 500
Other comprehensive (loss) income
Foreign currency translation adjustments	[1]	(327)	(102)	176
Hedge instruments	[1]	4	0	0
Defined benefit postretirement plans	[1]	(2)	202	(100)
Total other comprehensive (loss) income attributable to BorgWarner Inc.		(325)	100	76
Comprehensive income attributable to BorgWarner Inc	[1]	619	637	576
Net earnings attributable to noncontrolling interest, net of tax		82	102	67
Other comprehensive (loss) income attributable to the noncontrolling interest	[1]	(24)	(6)	20
Comprehensive income		$ 677	$ 733	$ 663
[1]Net of income taxes.

CONSOLIDATED STATEMENTS OF CASH

CONSOLIDATED STATEMENTS OF CASH FLOWS - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
OPERATING
Net cash provided by operating activities	$ 1,569	$ 1,306	$ 1,184
INVESTING
Capital expenditures, including tooling outlays	(723)	(666)	(441)
Capital expenditures for damage to property, plant and equipment	0	(2)	(20)
Insurance proceeds received for damage to property, plant and equipment	0	5	20
Payments for businesses acquired, net of cash and restricted cash acquired	(312)	(759)	(449)
Proceeds from sale of businesses, net of cash divested	27	22	0
Proceeds from settlement of net investment hedges, net	40	11	10
Payments for investments in debt and equity securities, net	(473)	(20)	(2)
Proceeds from asset disposals and other, net	23	14	16
Net cash used in investing activities	(1,418)	(1,395)	(866)
FINANCING
Net (decrease) increase in notes payable	0	(8)	8
Additions to debt	5	1,286	1,178
Repayments of debt, including current portion	(13)	(699)	(331)
Payments for debt issuance costs	0	(11)	(10)
Payments for purchase of treasury stock	(240)	0	(216)
Payments for stock-based compensation items	(18)	(15)	(13)
(Purchase of) capital contribution from noncontrolling interest	(59)	(33)	4
Dividends paid to BorgWarner stockholders	(161)	(162)	(146)
Dividends paid to noncontrolling stockholders	(81)	(72)	(37)
Net cash (used in) provided by financing activities	(567)	286	437
Effect of exchange rate changes on cash	(90)	(3)	63
Net increase in cash, cash equivalents and restricted cash	(506)	194	818
Cash, cash equivalents and restricted cash at beginning of year	1,844	1,650	832
Cash, cash equivalents and restricted cash at end of year	$ 1,338	$ 1,844	$ 1,650

CONSOLIDATED STATEMENTS OF EQUI

CONSOLIDATED STATEMENTS OF EQUITY - USD ($) $ in Millions		Total	Issued common stock	Common stock held in treasury	Common stock held in treasury Restricted Stock	Capital in excess of par value	Retained earnings	Accumulated other comprehensive income (loss)	Noncontrolling interests
Beginning balance (in shares) at Dec. 31, 2019			246,387,057
Beginning balance, common stock held in treasury (in shares) at Dec. 31, 2019				39,979,514
Beginning balance at Dec. 31, 2019			$ 3	$ (1,657)		$ 1,145	$ 5,942	$ (727)	$ 138
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Dividends declared	[1]						(146)		(22)
Noncontrolling interest contributions									4
Acquisition of delphi technologies (in shares)			37,188,819	197,811
Acquisition of Delphi Technologies						1,477			89
Net issuance for executive stock plan (in shares)				297,108
Net issuance for executive stock plan				$ 12		(8)
Net issuance of restricted stock (in shares)					595,052
Net issuance of restricted stock					$ 27
Purchases of treasury stock (shares)				(5,755,630)
Purchase of treasury stock				$ (216)
Net earnings		$ 500					500		67
Other comprehensive income (loss)		76						76
Comprehensive income		$ 663							20
Ending balance (in shares) at Dec. 31, 2020			283,575,876
Ending Balance, common stock held in treasury (in shares) at Dec. 31, 2020				44,645,173
Ending balance at Dec. 31, 2020			$ 3	$ (1,834)		2,614	6,296	(651)	296
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Common stock, dividends, declared (in dollars per share)		$ 0.68
Dividends declared	[1]						(162)		(84)
Net issuance for executive stock plan (in shares)				89,787
Net issuance for executive stock plan				$ 2		19
Net issuance of restricted stock (in shares)					756,402
Net issuance of restricted stock					$ 20	5
Acquisition of AKASOL									96
Purchase/sale of noncontrolling interest						(1)			(90)
Net earnings		$ 537					537		102
Other comprehensive income (loss)		100						100
Comprehensive income		$ 733							(6)
Ending balance (in shares) at Dec. 31, 2021		283,575,876	283,575,876
Ending Balance, common stock held in treasury (in shares) at Dec. 31, 2021		43,798,984		43,798,984
Ending balance at Dec. 31, 2021		$ 7,262	$ 3	$ (1,812)		2,637	6,671	(551)	314
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Common stock, dividends, declared (in dollars per share)		$ 0.68
Dividends declared	[1]						(161)		(85)
Net issuance for executive stock plan (in shares)				181,212
Net issuance for executive stock plan				$ 4		28
Net issuance of restricted stock (in shares)					583,021
Net issuance of restricted stock					$ 16	9
Purchases of treasury stock (shares)				(6,418,914)
Purchase of treasury stock				$ (240)
Purchase/sale of noncontrolling interest						1			(3)
Net earnings		$ 944					944		82
Other comprehensive income (loss)		(325)						(325)
Comprehensive income		$ 677							(24)
Ending balance (in shares) at Dec. 31, 2022		283,575,876	283,575,876
Ending Balance, common stock held in treasury (in shares) at Dec. 31, 2022		49,453,665		49,453,665
Ending balance at Dec. 31, 2022		$ 7,508	$ 3	$ (2,032)		$ 2,675	$ 7,454	$ (876)	$ 284
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Common stock, dividends, declared (in dollars per share)		$ 0.68
[1]Dividends declared relate to BorgWarner common stock.

CONSOLIDATED STATEMENTS OF EQ_2

CONSOLIDATED STATEMENTS OF EQUITY (Parenthetical) - $ / shares	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Statement of Stockholders' Equity [Abstract]
Common stock, dividends, declared (in dollars per share)	$ 0.68	$ 0.68	$ 0.68

SUMMARY OF SIGNIFICANT ACCOUNTI

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	12 Months Ended
	Dec. 31, 2022
Accounting Policies [Abstract]
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES The following paragraphs briefly describe the Company’s significant accounting policies. Basis of presentation Certain prior period amounts have been reclassified to conform to current period presentation. The Company’s Consolidated Financial Statements reflect the results of acquisitions following the date of the respective acquisition. Refer to Note 2, “Acquisitions and Dispositions,” to the Consolidated Financial Statements for more information. Use of estimates The preparation of financial statements in conformity with accounting principles generally accepted in the United States of America (“GAAP”) requires management to make estimates and assumptions. These estimates and assumptions affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities as of the date of the financial statements and the accompanying notes, as well as the amounts of revenues and expenses reported during the periods covered by these financial statements and accompanying notes. Actual results could differ from those estimates. Principles of consolidation The Consolidated Financial Statements include all majority-owned subsidiaries with a controlling financial interest. All inter-company balances and transactions have been eliminated in consolidation. Joint ventures and equity securities The Company has investments in three unconsolidated joint ventures: NSK-Warner K.K., Turbo Energy Private Limited and Delphi-TVS Diesel Systems Ltd of which the Company owns 50%, 32.6% and 52.5%, respectively. These joint ventures are non-controlled affiliates in which the Company exercises significant influence but does not have a controlling financial interest and, therefore, are accounted for under the equity method. With respect to the Company’s 52.5%-owned joint venture, although the Company is the majority owner, it does not have the ability to control significant decisions or management of the entity. Generally, under the equity method, the Company’s original investments in these joint ventures are recorded at cost and subsequently adjusted by the Company’s share of equity in income or losses. The Company monitors its equity method investments for indicators of other-than-temporary declines in fair value on an ongoing basis. If such a decline has occurred, an impairment charge is recorded, which is measured as the difference between the carrying value and the estimated fair value. The Company’s investment in these non-controlled affiliates is included within Investments and long-term receivables in the Consolidated Balance Sheets. The Company’s share of equity in income or losses is included in Equity in affiliates’ earnings, net of tax in the Consolidated Statements of Operations. The Company also has certain investments for which it does not have the ability to exercise significant influence (generally when ownership interest is less than 20%). The Company’s investment in these equity securities is included within Investments and long-term receivables in the Consolidated Balance Sheet. Refer to Note 10, “Other Current and Non-Current Assets,” to the Consolidated Financial Statements for more information. Interests in privately held companies that do not have readily determinable fair values are accounted for using the measurement alternative under ASC Topic 321, “Investments - Equity Securities,” which includes monitoring on an ongoing basis for indicators of impairments or upward adjustments. These equity securities are measured at cost less impairments, adjusted for observable price changes in orderly transactions for the identical or similar investment of the same issuer. If the Company determines that an indicator of impairment or upward adjustment is present, an adjustment is recorded, which is measured as the difference between carrying value and estimated fair value. Estimated fair value is generally determined using an income approach on discounted cash flows or negotiated transaction values. Equity securities that have readily determinable fair values are measured at fair value. Equity securities that do not have a readily determinable fair value and which provide a net asset value (“NAV”) or its equivalent, are valued using NAV as a practical expedient. Changes in fair value and NAV are recorded in Unrealized loss (gain) on debt and equity securities in the Consolidated Statements of Operations. Debt securities On November 16, 2022, the Company entered into a strategic partnership with Wolfspeed, Inc. (“Wolfspeed”) as part of which the Company invested $500 million in convertible debt securities of Wolfspeed. The Company elected to classify the debt security as trading and will remeasure quarterly using fair value in accordance with ASC Topic 320, “Investments.” Refer to Note 16, “Fair Value Measurements,” to the Consolidated Financial Statements for more information regarding the fair value of the convertible debt securities. The Company’s investment in the debt securities is included within Investments and long-term receivables in the Consolidated Balance Sheets. The changes in fair value are recorded in Unrealized loss (gain) on debt and equity securities in the Consolidated Statements of Operations. Business combinations In accordance with ASC Topic 805, “Business Combinations,” acquisitions are recorded using the acquisition method of accounting. The Company includes the operating results of acquired entities from their respective dates of acquisition. The Company recognizes and measures the identifiable assets acquired, liabilities assumed, and any non-controlling interest at the acquisition date fair value. 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 that may include revenue growth rates, estimated earnings, royalty rates, obsolescence factors, contributory asset charges, customer attrition and discount rates. The excess, if any, of total consideration transferred in a business combination over the fair value of identifiable assets acquired, liabilities assumed and any non-controlling interest is recognized as goodwill. Costs incurred as a result of a business combination other than costs related to the issuance of debt or equity securities are recorded in the period the costs are incurred. During the measurement period, which may be up to one year from the acquisition date, the Company may record adjustments to assets acquired and liabilities assumed with the corresponding offset to goodwill. Revenue recognition Revenue is recognized when performance obligations under the terms of a contract are satisfied, which generally occurs with the transfer of control of the products. For most products, transfer of control occurs upon shipment or delivery; however, a limited number of customer arrangements for 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. Revenue is measured at the amount of consideration the Company expects to receive in exchange for transferring the goods. Although the Company may enter into long-term supply arrangements with its major customers, the prices and volumes are not fixed over the life of the arrangements, and a contract does not exist for purposes of applying ASC Topic 606, “Revenue from Contracts with Customers,” until volumes are contractually known. Sales incentives and allowances (including returns) are recognized as a reduction to revenue at the time of the related sale. The Company estimates the allowances based on an analysis of historical experience. Taxes assessed by a governmental authority collected by the Company concurrent with a specific revenue-producing transaction are excluded from net sales. Shipping and handling fees billed to customers are included in sales, while costs of shipping and handling are included in cost of sales. The Company has elected to apply the accounting policy election available under ASC Topic 606 and accounts for shipping and handling activities as a fulfillment cost. The Company has a limited number of arrangements with customers where the price paid by the customer is dependent on the volume of product purchased over the term of the arrangement. In other arrangements, the Company will provide a rebate to customers based on the volume of products purchased during the course of the arrangement. The Company estimates the volumes to be sold over the term of the arrangement and recognizes revenue based on the estimated amount of consideration to be received from these arrangements. The Company continually seeks business development opportunities and at times provides customer incentives for new program awards. The Company evaluates the underlying economics of each amount of consideration payable to a customer to determine the proper accounting by understanding the reasons for the payment, the rights and obligations resulting from the payment, the nature of the promise in the contract, and other relevant facts and circumstances. 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. The Company recognizes a reduction to revenue as products that the upfront payments are related to are transferred to the customer, based on the total amount of products expected to be sold over the term of the arrangement (generally three Refer to Note 3, “Revenue from Contracts with Customers,” to the Consolidated Financial Statements for more information. Cost of sales The Company includes materials, direct labor and manufacturing overhead within cost of sales. Manufacturing overhead is comprised of indirect materials, indirect labor, factory operating costs, warranty costs and other such costs associated with manufacturing products for sale. Cash and cash equivalents Cash and cash equivalents are valued at fair market value. It is the Company's policy to classify all highly liquid investments with original maturities of three months or less as cash and cash equivalents. Cash and cash equivalents are maintained with several financial institutions. Deposits held with banks may exceed the amount of insurance provided on such deposits. Generally, these deposits may be redeemed upon demand and are maintained with financial institutions of reputable credit and, therefore, bear minimal risk. Restricted cash Restricted cash includes amounts designated for uses other than current operations and is related to the Company’s commitment to acquire or invest in certain companies. As of December 31, 2022 and 2021, the Company had restricted cash of $5 million and $3 million, respectively. Receivables, net and long-term receivables Accounts receivable and long-term receivables are stated at cost less an allowance for credit losses. An allowance for credit losses is recorded for amounts that may become uncollectible in the future. The allowance for credit losses is an estimate based on expected losses, current economic and market conditions, and a review of the current status of each customer’s accounts receivable. Sales of receivables are accounted for in accordance with the ASC Topic 860, “Transfers and Servicing.” Agreements which result in true sales of the transferred receivables, as defined in ASC Topic 860, which occur when receivables are transferred to a third party without recourse to the Company, are excluded from amounts reported in the consolidated balance sheets. Cash proceeds received from such sales are included in operating cash flows. The expenses associated with receivables factoring are recorded in the consolidated statements of operations within interest expense. Refer to Note 8, “Receivables, Net,” to the Consolidated Financial Statements for more information. Inventories, net The majority of inventory is measured using first-in, first-out (“FIFO”) or average-cost methods at the lower of cost or net realizable value, with the exception of certain U.S. inventories that are determined using the last-in, first-out (“LIFO”) method at the lower of cost or market. Inventory held by U.S. operations using the LIFO method was $184 million and $178 million at December 31, 2022 and 2021, respectively. Such inventories, if valued at current cost instead of LIFO, would have been greater by $25 million as of each of December 31, 2022 and 2021. Refer to Note 9, “Inventories, net,” to the Consolidated Financial Statements for more information. Pre-production costs related to long-term supply arrangements Engineering, research and development and other design and development costs for products sold on long-term supply arrangements are expensed as incurred unless the Company has a contractual guarantee for reimbursement from the customer. Costs for molds, dies and other tools used to make products sold on long-term supply arrangements for which the Company has title to the assets are capitalized in property, plant and equipment and amortized to cost of sales over the shorter of the term of the arrangement or over the estimated useful lives of the assets, typically three Property, plant and equipment, net Property, plant and equipment is valued at cost less accumulated depreciation. Expenditures for maintenance, repairs and renewals of relatively minor items are generally charged to expense as incurred. Renewals of significant items are capitalized. Depreciation is generally computed on a straight-line basis over the estimated useful lives of the assets. Useful lives for buildings range from 15 to 40 years, and useful lives for machinery and equipment range from three Impairment of long-lived assets, including definite-lived intangible assets The Company reviews the carrying value of its long-lived assets, whether held for use or disposal, including other amortizing intangible assets, when events and circumstances warrant such a review under ASC Topic 360, “Property, Plant and Equipment.” In assessing long-lived assets for an impairment loss, assets are grouped with other assets and liabilities at the lowest level for which identifiable cash flows are largely independent of the cash flows of other assets and liabilities. In assessing long-lived assets for impairment, management generally considers individual facilities to be the lowest level for which identifiable cash flows are largely independent. A recoverability review is performed using the undiscounted cash flows if there is a triggering event. If the undiscounted cash flow test for recoverability identifies a possible impairment, management will perform a fair value analysis. Management determines fair value under ASC Topic 820, “Fair Value Measurement,” using the appropriate valuation technique of market, income or cost approach. If the carrying value of a long-lived asset is considered impaired, an impairment charge is recorded for the amount by which the carrying value of the long-lived asset exceeds its fair value. Management believes that the estimates of future cash flows and fair value assumptions are reasonable; however, changes in assumptions underlying these estimates could affect the valuations. Significant judgments and estimates used by management when evaluating long-lived assets for impairment include (i) an assessment as to whether an adverse event or circumstance has triggered the need for an impairment review; (ii) undiscounted future cash flows generated by the asset; and (iii) fair valuation of the asset. Goodwill and other intangible assets During the fourth quarter of each year, the Company tests goodwill for impairment by either performing a qualitative assessment or a quantitative analysis. The qualitative assessment evaluates various events and circumstances, such as macroeconomic conditions, industry and market conditions, cost factors, relevant events and financial trends, that may impact a reporting unit's fair value. Using this qualitative assessment, the Company determines whether it is more-likely-than-not the reporting unit's fair value exceeds its carrying value. If it is determined that it is not more-likely-than-not the reporting unit's fair value exceeds the carrying value, or upon consideration of other factors, including recent acquisition, restructuring or disposal activity or to refresh the fair values, the Company performs a quantitative goodwill impairment analysis. 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. The Company has definite-lived intangible assets related to patents and developed technology, customer relationships and trade names. The Company amortizes definite-lived intangible assets over their estimated useful lives. The Company also has intangible assets related to acquired trade names that are classified as indefinite-lived when there are no foreseeable limits on the periods of time over which they are expected to contribute cash flows. Costs to renew or extend the term of acquired intangible assets are recognized as expense as incurred. Similar to goodwill, the Company can elect to perform the impairment test for indefinite-lived intangibles other than goodwill (primarily trade names) using a qualitative analysis, considering similar factors as outlined in the goodwill discussion, in order to determine if it is more-likely-than-not that the fair value of the trade names is less than the respective carrying values. If the Company elects to perform or is required to perform a quantitative analysis, the test consists of a comparison of the fair value of the indefinite-lived intangible asset to the carrying value of the asset as of the impairment testing date. The Company estimates the fair value of indefinite-lived intangibles using the relief-from-royalty method, which it believes is an appropriate and widely used valuation technique for such assets. The fair value derived from the relief-from-royalty method is measured as the discounted cash flow savings realized from owning such trade names and not being required to pay a royalty for their use. Refer to Note 12, “Goodwill and Other Intangibles,” to the Consolidated Financial Statements for more information. Assets and liabilities held for sale The Company classifies assets and liabilities (disposal groups) to be sold as held for sale in the period in which all of the following criteria are met: management, having the authority to approve the action, commits to a plan to sell the disposal group; the disposal group is available for immediate sale in its present condition subject only to terms that are usual and customary for sales of such disposal groups; an active program to locate a buyer and other actions required to complete the plan to sell the disposal group have been initiated; the sale of the disposal group is probable, and transfer of the disposal group is expected to qualify for recognition as a completed sale within one year, except if events or circumstances beyond the Company’s control extend the period of time required to sell the disposal group beyond one year; the disposal group is being actively marketed for sale at a price that is reasonable in relation to its current fair value; and actions required to complete the plan indicate that it is unlikely that significant changes to the plan will be made or that the plan will be withdrawn. The Company initially measures a disposal group that is classified as held for sale at the lower of its carrying value or fair value less any costs to sell. Any loss resulting from this measurement is recognized in the period in which the held for sale criteria are met. Conversely, gains are not recognized on the sale of a disposal group until the date of sale. The Company assesses the fair value of a disposal group, less any costs to sell, each reporting period it remains classified as held for sale and reports any subsequent changes as an adjustment to the carrying value of the disposal group, as long as the new carrying value does not exceed the carrying value of the disposal group at the time it was initially classified as held for sale. Additionally, depreciation is not recorded during the period in which the long-lived assets, included in the disposal group, are classified as held for sale. Upon determining that a disposal group meets the criteria to be classified as held for sale, the Company reports the assets and liabilities of the disposal group, if material, in the line items assets held for sale and liabilities held for sale in the Consolidated Balance Sheets. Product warranties The Company provides warranties on some, but not all, of its products. The warranty terms are typically from one Refer to Note 13, “Product Warranty,” to the Consolidated Financial Statements for more information. Other loss accruals and valuation allowances The Company has numerous other loss exposures, such as customer claims, workers’ compensation claims, litigation and recoverability of certain assets. Establishing loss accruals or valuation allowances for these matters requires the use of estimates and judgment in regard to the risk exposure and ultimate realization. The Company estimates losses using consistent and appropriate methods; however, changes to its assumptions could materially affect the recorded accrued liabilities for loss or asset valuation allowances. Environmental contingencies The Company accounts for environmental costs in accordance with ASC Topic 450, “Contingencies.” Costs related to environmental assessments and remediation efforts at operating facilities are accrued when it is probable that a liability has been incurred and the amount of that liability can be reasonably estimated. Estimated costs are recorded at undiscounted amounts, based on experience and assessments and are regularly evaluated. The liabilities are recorded in Other current and Other non-current liabilities in the Company’s Consolidated Balance Sheets. Refer to Note 21, “Contingencies,” to the Consolidated Financial Statements for more information. Government grants The Company periodically receives government grants representing assistance provided by a government. These government grants are generally received in cash and typically provide reimbursement related to acquisition of property and equipment, product development or local governmental economic relief. The government grants are generally amortized using a systematic and rational method over the life of the grant. As of December 31, 2022, the Company recorded government grant related liabilities of $3 million in Other current liabilities and $53 million in Other non-current liabilities in the Company’s Consolidated Balance Sheet. During the year ended December 31, 2022, the Company recorded $52 million and $9 million of government grant-related credits in Selling, general and administrative expenses and Cost of sales, respectively, in the Company’s Consolidated Statement of Operations. Derivative financial instruments The Company recognizes that certain normal business transactions and foreign currency operations generate risk. Examples of risks include exposure to exchange rate risk related to transactions denominated in currencies other than the functional currency, changes in commodity costs and interest rates. It is the objective of the Company to assess the impact of these transaction risks and offer protection from selected risks through various methods, including financial derivatives. Virtually all derivative instruments held by the Company are designated as hedges, have high correlation with the underlying exposure and are highly effective in offsetting underlying price movements. Accordingly, gains and losses from changes in qualifying hedge fair values are matched with the underlying transactions. Hedge instruments are generally reported gross, with no right to offset, on the Consolidated Balance Sheets at their fair value based on quoted market prices for contracts with similar maturities. The Company does not engage in any derivative transactions for purposes other than hedging specific operational risks. Refer to Note 17, “Financial Instruments,” to the Consolidated Financial Statements for more information. Foreign currency The financial statements of foreign subsidiaries are translated to U.S. Dollars using the period-end exchange rate for assets and liabilities and an average exchange rate for each period for revenues, expenses and capital expenditures. The local currency is the functional currency for substantially all of the Company's foreign subsidiaries. Translation adjustments for foreign subsidiaries are recorded as a component of accumulated other comprehensive income (loss) in equity. The Company recognizes transaction gains and losses arising from fluctuations in currency exchange rates on transactions denominated in currencies other than the functional currency in earnings as incurred. Refer to Note 20, “Accumulated Other Comprehensive Loss,” to the Consolidated Financial Statements for more information. Pensions and other postretirement employee defined benefits The Company’s defined benefit pension and other postretirement employee benefit plans are accounted for in accordance with ASC Topic 715, “Compensation - Retirement Benefits.” Disability, early retirement and other postretirement employee benefits are accounted for in accordance with ASC Topic 712, “Compensation - Nonretirement Postemployment Benefits.” Pensions and other postretirement employee benefit costs and related liabilities and assets are dependent upon assumptions used in calculating such amounts. These assumptions include discount rates, expected returns on plan assets, health care cost trends, compensation and other factors. In accordance with GAAP, actual results that differ from the assumptions used are accumulated and amortized over future periods, and accordingly, generally affect recognized expense in future periods. Refer to Note 18, “Retirement Benefit Plans,” to the Consolidated Financial Statements for more information. Restructuring Restructuring costs may occur when the Company takes action to exit or significantly curtail a part of its operations or implements a reorganization that affects the nature and focus of operations. A restructuring charge can consist of severance costs associated with reductions to the workforce, costs to terminate an operating lease or contract, professional fees and other costs incurred related to the implementation of restructuring activities. The Company generally records costs associated with voluntary separations at the time of employee acceptance. Costs for involuntary separation programs are recorded when management has approved the plan for separation, the employees are identified and aware of the benefits they are entitled to and it is unlikely that the plan will change significantly. When a plan of separation requires approval by or consultation with the relevant labor organization or government, the costs are recorded upon agreement. Costs associated with benefits that are contingent on the employee continuing to provide service are accrued over the required service period. Refer to Note 4, “Restructuring,” to the Consolidated Financial Statements for more information. Income taxes In accordance with ASC Topic 740, “Income Taxes,” the Company’s income tax expense is calculated based on expected income and statutory tax rates in the various jurisdictions in which the Company operates and requires the use of management’s estimates and judgments. Accounting for income taxes is complex, in part because the Company conducts business globally and, therefore, files income tax returns in numerous tax jurisdictions. Management judgment is required in determining the Company’s worldwide provision for income taxes and recording the related assets and liabilities, including accruals for unrecognized tax benefits and assessing the need for valuation allowances. The determination of accruals for unrecognized tax benefits includes the application of complex tax laws in a multitude of jurisdictions across the Company’s global operations. Management judgment is required in determining the gross unrecognized tax benefits’ related liabilities. In the ordinary course of the Company’s business, there are many transactions and calculations where the ultimate tax determination is less than certain. Accruals for unrecognized tax benefits are established when, despite the belief that tax positions are supportable, there remain certain positions that do not meet the minimum probability threshold, which is a tax position that is more-likely-than-not to be sustained upon examination by the applicable taxing authority. The Company records valuation allowances to reduce the carrying value of deferred tax assets to amounts that it expects are more-likely-than-not to be realized. The Company assesses existing deferred tax assets, net operating losses and tax credit carryforwards by jurisdiction and expectations of its ability to utilize these tax attributes through a review of past, current and estimated future taxable income and tax planning strategies. Refer to Note 7, “Income Taxes,” to the Consolidated Financial Statements for more information. New Accounting Pronouncements Recently Adopted Accounting Standards 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 the Consolidated Financial Statements; however, the Company has included the required disclosures. Refer to Note 1, “Summary of Significant Accounting Policies,” to the Consolidated Financial Statements above for more detail. Accounting Standards Not Yet Adopted 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 Topic 606 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 AND DISPOSITIONS

ACQUISITIONS AND DISPOSITIONS	12 Months Ended
	Dec. 31, 2022
Business Combination and Asset Acquisition [Abstract]
ACQUISITIONS AND DISPOSITIONS	ACQUISITIONS AND DISPOSITIONS 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. For each acquisition disclosed below, management used a third-party valuation firm to assist in the determination of the provisional 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 the insignificant size of the 2022 and 2021 acquisitions, both individually and in the aggregate, relative to the Company, supplemental pro forma financial information for the current and prior reporting periods is not provided. Hubei Surpass Sun Electric Charging Business On September 20, 2022, the Company announced that it had entered into an Equity Transfer Agreement under which BorgWarner will acquire the electric vehicle solution, smart grid and smart energy businesses of Hubei Surpass Sun Electric. The transaction has an enterprise value up to ¥410 million ($60 million), of which approximately ¥267 million ($39 million) will be delivered at or soon after closing, and up to ¥143 million ($21 million) could be paid in the form of contingent payments over approximately two years following the closing. The acquisition complements the Company’s existing European and North American charging footprint by adding a presence in China. The transaction is subject to satisfaction of customary closing conditions and is expected to close in the first quarter of 2023. Drivetek AG On December 1, 2022, the Company completed its acquisition of 100% of Drivetek AG (“Drivetek”), an engineering and product development company located in Switzerland. This acquisition strengthens the Company’s power electronics capabilities in auxiliary inverters, which it expects to accelerate the growth of the High Voltage eFan business. The Company paid ₣27 million ($29 million) at closing, and up to ₣10 million ($10 million) could be paid in the form of contingent earn-out payments over the three years following closing. The earn-out payments are contingent upon achievement of estimated future sales targets associated with newly awarded business and future turnover rate targets. As of December 31, 2022, the Company’s estimate of the earn-out payments was approximately $10 million, which is recorded in Other non-current liabilities in the Company’s Consolidated Balance Sheet. The purchase price was allocated on a provisional basis as of December 1, 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, tangible and intangible assets and deferred taxes, are not yet finalized, and the provisional 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 estimated fair values of assets acquired and liabilities assumed as of December 1, 2022 were assets of $49 million, including goodwill and intangibles of $40 million, and liabilities of $10 million. Any excess of the purchase price over the estimated fair value of net assets was recognized as goodwill. Goodwill of $22 million was recorded within the Company’s Air Management segment. The goodwill consists of the Company’s expected future economic benefits that will be realized from expanding the Company’s electric vehicle portfolio as electric vehicle production continues to increase. The goodwill is not expected to be deductible for tax purposes. In connection with the acquisition, the Company preliminarily recorded $18 million for intangible assets, primarily for developed technology and customer relationships. As described above, the provisional fair value of intangible assets was valued using the income approach. The impact of the Drivetek acquisition on net sales and net earnings was immaterial for the year ended December 31, 2022. Rhombus Energy Solutions On July 29, 2022, the Company completed its acquisition of 100% of Rhombus Energy Solutions (“Rhombus”), a provider of charging solutions in the North American market, pursuant to the terms of an Agreement and Plan of Merger (the “Agreement”). The acquisition complements the Company’s existing European charging footprint to accelerate organic growth and adds North American regional presence to its charging business. The Company paid $131 million at closing. Pursuant to the Agreement, the Company is obligated to remit up to $30 million of earn-out payments, payable in 2025, contingent upon achievement of certain sales dollars, sales volume, and gross margin targets. The Company’s current estimates indicate that the minimum thresholds for these earn-out targets will not be achieved, thus no amount for the earn-out payments has been included in the purchase consideration or in the Company’s Consolidated Balance Sheet. Additionally, pursuant to the Agreement, the Company is obligated to remit up to $25 million over the three years following closing in key employee retention related payments, which include certain performance targets. The amounts will be accounted for as post-combination expense. The purchase price was allocated on a preliminary basis as of July 29, 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 July 29, 2022, the acquisition date: (in millions) Initial Allocation Measurement Period Adjustments Revised Allocation ASSETS Current assets $ 7 $ — $ 7 Goodwill 104 — 104 Other intangible assets, net 27 — 27 Other non-current assets 4 — 4 Total assets acquired 142 — 142 LIABILITIES Current liabilities 3 — 3 Other non-current liabilities 8 — 8 Total liabilities assumed 11 — 11 Net assets acquired $ 131 $ — $ 131 Any excess of the purchase price over the estimated fair value of net assets was recognized as goodwill. Goodwill of $104 million was recorded within the Company’s Air Management segment. The goodwill consists of the Company’s expected future economic benefits that will be realized from expanding the Company’s electric vehicle portfolio as electric vehicle production continues to increase. The goodwill is not expected to be deductible for tax purposes. The following table summarizes the other intangible assets acquired: (in millions) Estimated Life Estimated Fair Value Developed technology 13 years $ 22 Customer relationships 8 years 5 Total other intangible assets $ 27 Goodwill and identifiable intangible assets were valued using the income approach. The impact of the Rhombus acquisition on net sales and net earnings was immaterial for the year ended December 31, 2022. 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 acquisition strengthens the Company’s vertical integration, scale and portfolio breadth in light vehicle eMotors while allowing for increased speed to market. The total final consideration was $192 million, which reflects a reduction of approximately $20 million in the base purchase price since the acquisition closing date resulting from an amendment to the ETA and finalization of post-closing adjustments. The consideration includes approximately ¥1.0 billion ($152 million) of base purchase price and ¥0.25 billion ($40 million) of originally estimated earn-out payments. The Company paid approximately $157 million of base purchase price in the year ended December 31, 2022 and expects to recapture approximately $5 million of post-closing adjustments through a reduction of the payment of the second earn-out. 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. As of December 31, 2022, the Company’s estimate of the earn-out payments was approximately $21 million. The net amount of the earn-out payment and post-closing adjustments is recorded in Other current liabilities in the Company’s Consolidated Balance Sheet. 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 Measurement Period Adjustments Revised Allocation ASSETS Current assets $ 8 $ (2) $ 6 Property, plant and equipment, net 9 2 11 Goodwill 132 (20) 112 Other intangible assets, net 87 — 87 Total assets acquired 236 (20) 216 LIABILITIES Current liabilities 2 — 2 Other non-current liabilities 22 — 22 Total liabilities assumed 24 — 24 Net assets acquired $ 212 $ (20) $ 192 Any excess of the purchase price over the estimated fair value of net assets was recognized as goodwill. Goodwill of $112 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. The impact of the Santroll acquisition on net sales and net earnings was immaterial for the year ended December 31, 2022. 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. Refer to Note 14, “Notes Payable and Debt,” to the Consolidated Financial Statements for more information. Following the settlement of the offer, AKASOL became a consolidated majority-owned subsidiary of the Company. 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 that 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 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. Following the June 4, 2021 acquisition date, AKASOL’s operations had net sales of $67 million for the year ended December 31, 2021. The impact on net earnings was immaterial for the year ended December 31, 2021.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 estimated fair values of assets acquired and liabilities assumed as of the acquisition date and subsequent measurement period adjustments: (in millions) Initial Allocation Measurement Period Adjustments 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 interests 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 initially recorded within the Company’s Air Management segment. In 2022, the goodwill was moved to the e-Propulsion & Drivetrain segment following the inter-segment transition of this business. Both before and after this transition, this business was evaluated for impairment as a standalone goodwill reporting unit. 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 names 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. Delphi Technologies PLC On October 1, 2020, the Company completed its acquisition of 100% of the outstanding ordinary shares of Delphi Technologies PLC (“Delphi Technologies”) from the shareholders of Delphi Technologies pursuant to the terms of the Transaction Agreement, dated January 28, 2020, as amended on May 6, 2020, by and between the Company and Delphi Technologies (the “Transaction Agreement”). Pursuant to the terms of the Transaction Agreement, the Company issued, in exchange for each Delphi Technologies share, 0.4307 of a share of common stock of the Company, par value $0.01 per share and cash in lieu of any fractional share. In the aggregate, the Company delivered consideration of approximately $2.4 billion. The acquisition has strengthened the Company’s electronics and power electronics products, strengthened its capabilities and scale, enhanced key combustion, commercial vehicle and aftermarket product offerings, and positioned the Company for greater growth as electrified propulsion systems gain momentum. Upon closing, the Company also assumed approximately $800 million (par value) in aggregate principal amount of Delphi Technologies’ outstanding 5.0% Senior Notes due October 2025. The following table summarizes the purchase price for Delphi Technologies: (in millions, except for share data) BorgWarner common stock issued for purchase of Delphi Technologies 37,188,819 BorgWarner share price at October 1, 2020 $ 39.54 Fair value of stock consideration $ 1,470 Stock compensation consideration 7 Total stock consideration $ 1,477 Cash consideration 18 Repayment of Delphi Technologies’ debt 896 Total consideration $ 2,391 During the three months ended December 31, 2020, the Company incurred $27 million of expense related to the amortization of the inventory fair value adjustment. The following table summarizes the net sales and earnings related to Delphi Technologies’ operations that have been included in the Company’s Consolidated Statement of Operations for the year ended December 31, 2020, following the October 1, 2020 acquisition date: (in millions) Net sales $ 1,120 Net earnings attributable to BorgWarner Inc. $ 30 Pro forma financial information (unaudited): The following table summarizes, on a pro forma basis, the combined results of operations of the Company and Delphi Technologies business as though the acquisition and the related financing had occurred as of January 1, 2019. The pro forma results are not necessarily indicative of either the actual consolidated results had the acquisition of Delphi Technologies occurred on January 1, 2019 or of future consolidated operating results. Actual operating results for the year ended December 31, 2022 and 2021 have been included in the table below for comparative purposes. Actual Pro forma (unaudited) Year Ended December 31, (in millions) 2022 2021 2020 Net sales $ 15,801 $ 14,838 $ 12,792 Net earnings attributable to BorgWarner Inc. $ 944 $ 537 $ 616 These pro forma amounts have been calculated after applying the Company’s accounting policies and the results presented above primarily reflect (i) depreciation adjustments relating to fair value adjustments to property, plant and equipment; (ii) amortization adjustments relating to fair value estimates of intangible assets; (iii) incremental interest expense, net on debt related transactions; (iv) cost of goods sold adjustments relating to fair value adjustments to inventory; and (v) stock-based compensation that was accelerated and settled on the date of acquisition. In 2020, the Company incurred $89 million of acquisition-related costs. These expenses are included in Other operating expense, net in the Company’s Consolidated Statement of Operations for the year ended December 31, 2020. 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 loss (gain) on debt and equity securities in the Consolidated Statements of Operations. During the years ended December 31, 2021 and 2020, the Company recorded a loss of $362 million and a gain of $382 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 Consolidated Balance Sheets. During the year ended December 31, 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. As the estimated fair value, less costs to sell, of the Company’s investment exceeded its carrying value, no adjustment to the carrying value was required at December 31, 2021. In February 2022, the Company completed the sale of its 60% interest in the Romeo JV for $29 million, the fair value of $30 million reduced by a 5% discount pursuant to the joint venture agreement. During the year ended December 31, 2022, the Company recorded a gain of $22 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. Water Valley Divestiture In 2021, the Company announced its strategy to aggressively grow its electrification product portfolio over time through organic investments and technology-focused acquisitions. Additionally, the Company announced a plan to dispose of certain internal combustion assets in support of that strategy. In December 2021, the Company entered into a definitive agreement to sell its Water Valley, Mississippi manufacturing facility (“Water Valley”) and the associated solenoid, transmission control module and stop/start accumulator system business for an estimated $57 million. The consideration consisted of $39 million in cash and notes and up to $30 million in potential earn-out payments. The Company included $18 million as contingent consideration in the proceeds, which reflected its original estimate of the payout pursuant to the earn-out. During the year ended December 31, 2022, the Company changed its estimate of the expected earn-out and recorded a pre-tax loss of $9 million in Other operating expense, net. The contingent consideration and promissory note were included in Receivables, net and Investments and long-term receivables on the Consolidated Balance Sheet. Water Valley had net sales of $177 million during the year ended December 31, 2021 and was included in the Company’s e-Propulsion & Drivetrain segment. On December 31, 2021, upon the closing of the transaction, based upon the final transaction price agreed to in the fourth quarter of 2021, the Company recorded a loss on divestiture of $22 million. As a result of this transaction, assets of $99 million, including allocated goodwill of $12 million, and liabilities of $20 million were removed from the Company’s Consolidated Balance Sheet as of December 31, 2021.

REVENUE FROM CONTRACTS WITH CUS

REVENUE FROM CONTRACTS WITH CUSTOMERS	12 Months Ended
	Dec. 31, 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. The Company has evaluated the terms of its 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 $16 million and $17 million at December 31, 2022 and 2021, respectively, for these arrangements. These amounts are reflected in Prepayments and other current assets in the Company’s 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 in the Consolidated Balance Sheets and were $16 million at December 31, 2022 and $21 million at December 31, 2021, respectively. These amounts are reflected as revenue over the term of the arrangement (typically three 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 December 31, 2022 and 2021, the Company recorded customer incentive payments of $34 million and $36 million, respectively, in Prepayments and other current assets, and $99 million and $137 million, respectively, in Other non-current assets in the Consolidated Balance Sheets. The following table represents a disaggregation of revenue from contracts with customers by reporting segment and region for the years ended December 31, 2022, 2021, and 2020. The balances for the years ended December 31, 2021 and 2020 have been recast for inter-segment transitions of certain businesses that were completed during 2022. Refer to Note 24, Reporting Segments and Related Information to the Consolidated Financial Statements for more information. Year ended December 31, 2022 ( in millions ) Air Management e-Propulsion & Drivetrain Fuel Systems Aftermarket Total North America $ 1,989 $ 1,868 $ 473 $ 711 $ 5,041 Europe 2,845 1,195 913 401 5,354 Asia 2,018 2,377 599 64 5,058 Other 182 — 67 99 348 Total $ 7,034 $ 5,440 $ 2,052 $ 1,275 $ 15,801 Year ended December 31, 2021 ( in millions ) Air Management e-Propulsion & Drivetrain Fuel Systems Aftermarket Total North America $ 1,664 $ 1,616 $ 302 $ 643 $ 4,225 Europe 2,805 973 1,004 423 5,205 Asia 2,103 2,329 627 61 5,120 Other 148 — 63 77 288 Total $ 6,720 $ 4,918 $ 1,996 $ 1,204 $ 14,838 Year ended December 31, 2020 ( in millions ) Air Management e-Propulsion & Drivetrain Fuel Systems Aftermarket Total North America $ 1,358 $ 1,284 $ 67 $ 348 $ 3,057 Europe 2,458 733 277 91 3,559 Asia 1,585 1,631 180 15 3,411 Other 95 — 13 30 138 Total $ 5,496 $ 3,648 $ 537 $ 484 $ 10,165

RESTRUCTURING

RESTRUCTURING	12 Months Ended
	Dec. 31, 2022
Restructuring and Related Activities [Abstract]
RESTRUCTURING	RESTRUCTURINGThe Company’s restructuring activities are undertaken as necessary to execute management’s strategy and streamline operations, consolidate and take advantage of available capacity and resources, and ultimately achieve net cost reductions. Restructuring activities include efforts to integrate and rationalize the Company’s business and to relocate operations to best-cost locations. The Company’s restructuring expenses consist primarily of employee termination benefits (principally severance and/or other termination benefits) and other costs, which are primarily professional fees and costs related to facility closures and exits. (in millions) Air Management e-Propulsion & Drivetrain Fuel Systems Aftermarket Corporate Total Year ended December 31, 2022 Employee termination benefits $ 24 $ 13 $ 3 $ — $ — $ 40 Other 2 9 8 — — 19 Total restructuring expense $ 26 $ 22 $ 11 $ — $ — $ 59 Year ended December 31, 2021 Employee termination benefits $ 34 $ 12 $ 53 $ — $ — $ 99 Other 18 43 1 — 2 64 Total restructuring expense $ 52 $ 55 $ 54 $ — $ 2 $ 163 Year ended December 31, 2020 Employee termination benefits $ 50 $ 54 $ 8 $ 1 $ 44 $ 157 Other 29 16 — — 1 46 Total restructuring expense $ 79 $ 70 $ 8 $ 1 $ 45 $ 203 The following table displays a rollforward of the restructuring liability recorded within the Company’s Consolidated Balance Sheets and the related cash flow activity: (in millions) Employee termination benefits Other Total Balance at January 1, 2021 $ 160 $ 13 $ 173 Restructuring expense, net 99 64 163 Cash payments (128) (61) (189) Foreign currency translation adjustment and other (5) (3) (8) Balance at December 31, 2021 126 13 139 Restructuring expense, net 40 19 59 Cash payments (99) (28) (127) Foreign currency translation adjustment and other (8) 5 (3) Balance at December 31, 2022 $ 59 $ 9 $ 68 Less: Non-current restructuring liability 22 — 22 Current restructuring liability at December 31, 2022 $ 37 $ 9 $ 46 During the year ended December 31, 2022, the Company recorded $18 million of restructuring costs for individually approved restructuring actions that primarily related to reductions in headcount. 2020 Structural Costs Plan In February 2020, the Company announced a $300 million restructuring plan to address existing structural costs. During the years ended December 31, 2022 and 2021, the Company recorded $36 million and $103 million of restructuring charges related to this plan, respectively. Cumulatively, the Company has incurred $287 million of restructuring charges related to this plan. As of December 31, 2022, the plan was substantially complete. 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 program post-acquisition and has recorded cumulative charges of $67 million since October 1, 2020, including approximately $5 million and $60 million in restructuring charges during the years ended December 31, 2022 and 2021, respectively. The actions under this plan are substantially complete. Additionally, the Company recorded approximately $54 million in restructuring charges during the three months ended December 31, 2020, for acquisition-related restructuring charges. In conjunction with the acquisition, there were contractually required severance and post-combination stock-based compensation cash payments to legacy Delphi Technologies executive officers and other employee termination benefits. The following provides details of restructuring expense incurred by the Company’s reporting segments during the years ended December 31, 2022, 2021 and 2020, related to the plans discussed above: Air Management 2020 Structural Costs Plan • During the year ended December 31, 2022, the segment recorded $26 million of restructuring costs under this plan. This primarily related to $18 million for two voluntary termination programs pursuant to which approximately 74 employees accepted termination packages in 2022. • During the year ended December 31, 2021, the segment recorded $52 million of restructuring costs, of which $23 million related to a voluntary termination program where approximately 140 employees accepted termination packages in 2021, and $25 million related to severance costs and professional fees for specific actions to reduce structural costs. • During the year ended December 31, 2020, the segment recorded $79 million of restructuring costs, of which $27 million related to a voluntary termination program where approximately 200 employees accepted termination packages in 2020, $33 million related to severance costs and professional fees for specific actions to reduce structural costs, and $19 million related to employee termination benefits related to the announced closure of a facility in Europe affecting approximately 200 employees. 2019 Legacy Delphi Technologies Plan • During the year ended December 31, 2021, the segment recorded $4 million of restructuring costs, primarily related to severance costs. e-Propulsion & Drivetrain • During the year ended December 31, 2022, the segment recorded $12 million of restructuring costs, primarily related to severance costs associated with the announced closure of a technical center in Europe affecting approximately 80 employees. 2020 Structural Costs Plan • During the year ended December 31, 2022, the segment recorded $10 million of restructuring costs primarily related to contractual settlements and professional fees. • During the year ended December 31, 2021, the segment recorded $55 million of restructuring costs, of which $19 million primarily related to severance costs, equipment relocation and professional fees to reduce existing structural costs, and $35 million related to contractual settlements, professional fees and other costs associated with the announced closure of a facility in Europe. • During the year ended December 31, 2020, the segment recorded $70 million of restructuring costs, of which $55 million related to the announced closure of a facility in Europe affecting approximately 350 employees, primarily for the statutory minimum benefits and incremental one-time termination benefits negotiated with local labor authorities, and $15 million primarily related to severance costs, equipment relocation and professional fees to reduce existing structural costs. Fuel Systems • During the year ended December 31, 2022, the segment recorded $6 million of restructuring costs, primarily related to equipment relocation and professional fees. 2019 Legacy Delphi Technologies Plan • During the year ended December 31, 2022, the segment recorded $5 million of restructuring costs related to this plan, primarily related to employee severance and equipment moves. • During the year ended December 31, 2021, the segment recorded $54 million 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. • During the year ended December 31, 2020, the segment recorded $8 million of restructuring costs primarily related to contractually required severance and stock-based compensation cash payments associated with Delphi Technologies executive officers and other employee termination benefits. Corporate • During the year ended December 31, 2021, $2 million of net restructuring costs were recorded for various corporate restructuring actions. • During the year ended December 31, 2020, $45 million of restructuring costs were recorded primarily related to contractually required severance and stock-based compensation cash payments associated with Delphi Technologies executive officers and other employee termination benefits. 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	12 Months Ended
	Dec. 31, 2022
Research and Development [Abstract]
RESEARCH AND DEVELOPMENT COSTS	RESEARCH AND DEVELOPMENT COSTSThe Company’s net Research & Development (“R&D”) expenditures are primarily included in Selling, general and administrative expenses of the 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 various customer arrangements relating to R&D activities that it performs at its various R&D locations. The following table presents the Company’s gross and net expenditures on R&D activities: Year Ended December 31, (in millions) 2022 2021 2020 Gross R&D expenditures $ 968 $ 930 $ 533 Customer reimbursements (182) (223) (57) Net R&D expenditures $ 786 $ 707 $ 476 Net R&D expenditures as a percentage of net sales were 5.0%, 4.8% and 4.7% for the years ended December 31, 2022, 2021 and 2020, respectively.

OTHER OPERATING EXPENSE, NET

OTHER OPERATING EXPENSE, NET	12 Months Ended
	Dec. 31, 2022
Other Income and Expenses [Abstract]
OTHER OPERATING EXPENSE, NET	OTHER OPERATING EXPENSE, NET Items included in Other operating expense, net consist of: Year Ended December 31, (in millions) 2022 2021 2020 Merger, acquisition and divestiture expense, net $ 40 $ 50 $ 96 Asset impairments 30 14 17 (Gain) loss on sales of businesses (13) 29 — Intangible asset accelerated amortization (Note 12) — — 38 Other income, net 1 (12) (13) Other operating expense, net $ 58 $ 81 $ 138 Merger, acquisition and divestiture expense, net: During the year ended December 31, 2022, the Company recorded merger, acquisition and divestiture expense of $54 million primarily related to professional fees associated with the intended separation of its Fuel Systems and Aftermarket segments. This merger, acquisition and divestiture expense was partially offset by a $14 million gain related to a change in estimate of the expected earn-out estimate associated with the Santroll acquisition. During the year ended December 31, 2021, the Company recorded merger, acquisition and divestiture expense of $50 million primarily related to professional fees associated with the acquisition of AKASOL, professional fees for integration and other support associated with the Company’s acquisition of Delphi Technologies and other specific acquisition and disposition initiatives. During the year ended December 31, 2020, the Company recorded merger, acquisition and divestiture expense of $96 million primarily for professional fees associated with the Company’s acquisition of Delphi Technologies. (Gain) loss on sales of businesses: During the year ended December 31, 2022, the Company recorded a net gain on sales of businesses of $13 million, which included a $22 million gain related to the sale of its interest in BorgWarner Romeo Power LLC and a $9 million loss related to a change in estimate of the expected earn-out related to the divestiture of the Company’s Water Valley facility. During the year ended December 31, 2021, the Company recorded a pre-tax loss of $29 million, which included a $22 million loss in connection with the divestiture of the Company’s Water Valley facility and a $7 million loss on the sale of an e-Propulsion & Drivetrain technical center in Europe. Refer to Note 2 “Acquisitions and Dispositions,” to the Consolidated Financial Statements for more information. Asset impairments: During the year ended December 31, 2022, the Company recorded an impairment charge of $30 million to remove an indefinite-lived trade name as the Company no longer plans to utilize this trade name in the business. During the year ended December 31, 2021, the Company recorded a $14 million impairment charge on an indefinite-lived trade name in the Aftermarket segment. Refer to Note 12 “Goodwill and Other Intangibles,” to the Consolidated Financial Statement for more information. During the year ended December 31, 2020, the Company recorded asset impairment charges of $17 million. The impairment charges consist of $9 million in the Air Management segment and $8 million in the e-Propulsion & Drivetrain segment, related to the write down of property, plant and equipment associated with the announced closures of two European facilities.

INCOME TAXES

INCOME TAXES	12 Months Ended
	Dec. 31, 2022
Income Tax Disclosure [Abstract]
INCOME TAXES	INCOME TAXES Earnings before income taxes and the provision for income taxes are presented in the following table. Year Ended December 31, (in millions) 2022 2021 2020 Earnings (loss) before income taxes: U.S. 1 $ 51 $ (423) $ 437 Non-U.S. 1 1,267 1,212 527 Total $ 1,318 $ 789 $ 964 Provision for income taxes: Current: Federal $ 75 $ 43 $ 19 State 7 7 2 Foreign 276 276 252 Total current expense 358 326 273 Deferred: Federal (58) (98) 70 State (9) (13) 11 Foreign 1 (65) 43 Total deferred (benefit) expense (66) (176) 124 Total provision for income taxes $ 292 $ 150 $ 397 __________________________ 1 In 2021, the U.S. loss before income taxes was primarily related to the $362 million unrealized loss related to the Company’s investment in Romeo Power, Inc. In 2020, the Company recognized a $382 million unrealized gain related to its investment in Romeo Power, Inc. The provision for income taxes resulted in an effective tax rate of approximately 22%, 19% and 41% for the years ended December 31, 2022, 2021 and 2020, respectively. The following table provides a reconciliation of tax expense based on the U.S. statutory tax rate to final tax expense. Year Ended December 31, (in millions) 2022 2021 2020 Income taxes at U.S. statutory rate of 21% $ 277 $ 166 $ 203 Increases (decreases) resulting from: Valuation allowance adjustments, net 67 39 53 Net tax on remittance of foreign earnings 36 43 93 Foreign rate differentials 25 36 21 Reserve adjustments, settlements and claims 16 (17) 45 Impact of tax law and rate change 2 (20) — State taxes, net of federal benefit (4) (9) 10 Affiliates' earnings (6) (10) (4) U.S. tax on non-U.S. earnings (11) 4 10 Changes in accounting methods and filing positions (14) (18) (18) Tax credits (16) (5) (12) Enhanced research and development deductions (42) (27) (9) Tax holidays (43) (76) (36) Other, net 5 44 41 Provision for income taxes, as reported $ 292 $ 150 $ 397 The Company’s tax rate is affected by the tax laws and rates of the U.S. and other jurisdictions in which the Company operates, the relative amount of income earned by jurisdiction and the relative amount of losses or income for which no tax benefit or expense was recognized due to a valuation allowance. The Company’s effective tax rate was impacted beneficially by tax incentives obtained in various non-U.S. countries, primarily those arising in China related to the High and New Technology Enterprise (“HNTE”) status of various subsidiaries ($43 million, $76 million and $36 million for the years ended December 31, 2022, 2021 and 2020, respectively). HNTE status is granted for three-year periods, and the Company seeks to renew such status on a regular basis. In addition, beneficial impacts were recognized related to tax deductions for qualifying research and development expenditures ($42 million, $27 million and $9 million for the years ended December 31, 2022, 2021 and 2020, respectively). The Company’s effective tax rate is also impacted by net changes to valuation allowances, where the Company has determined that it is more-likely-than-not that certain deferred tax assets would not be realized. For the years ended December 31, 2022, 2021 and 2020,the Company recorded net expense related to valuation allowances of $67 million, $39 million and $53 million, respectively. During 2022, the Company recognized discrete tax benefits of $33 million, primarily related to a reduction in certain unrecognized tax benefits and accrued interest related to a matter for which the statute of limitations had lapsed and favorable provision-to-return adjustments. In 2021, the Company recognized a $55 million tax benefit related to a reduction in certain unrecognized tax benefits and accrued interest related to a matter for which the statute of limitations had lapsed. In addition, the Company recognized a discrete tax benefit of $20 million related to an increase in its deferred tax assets as a result of an increase in the United Kingdom (“UK”) tax rate from 19% to 25%. This rate change was enacted in June 2021 and becomes effective April 2023. Further, a net discrete tax benefit of $36 million was recognized, primarily related to changes to certain withholding rates applied to unremitted earnings. In the fourth quarter of 2021, the Company received approval for tax holiday status reducing the statutory tax rate for two of its legal entities, resulting in a reduction in tax expense of $28 million in 2021. In 2020, the Company recognized $49 million of income tax expense, which primarily related to final U.S. Department of Treasury regulations issued in the third quarter of 2020, which impacted the net tax on remittance of foreign earnings, and certain tax law changes in India effective in the first quarter of 2020. A roll forward of the Company’s total gross unrecognized tax benefits is presented below: (in millions) 2022 2021 2020 Balance, January 1 $ 221 $ 231 $ 146 Additions based on tax positions related to current year 20 23 14 Acquisitions — 8 54 (Reductions) additions for tax positions of prior years (8) — 9 Reductions for lapse in statute of limitations (14) (36) (5) Reductions for closure of tax audits and settlements (21) — — Translation adjustment (14) (5) 13 Balance, December 31 $ 184 $ 221 $ 231 The Company recognizes interest and penalties related to unrecognized tax benefits in income tax expense and accrued approximately $57 million and $51 million for the payment of interest and penalties at December 31, 2022 and 2021, respectively. For the years ended December 31, 2022, 2021 and 2020, the Company recognized expense related to interest and penalties of $5 million, $16 million and $21 million, respectively. During the year ended December 31, 2021, the Company also recorded a reduction in tax expense of $34 million for previously recorded interest related to matters for which the statute of limitations lapsed. As of December 31, 2022, approximately $218 million represents the amount that, if recognized, would affect the Company's effective income tax rate in future periods. This amount includes a decrease in U.S. federal income taxes that would occur upon recognition of the state tax benefits and U.S. foreign tax credits included therein. The Company estimates that it is reasonably possible there could be a decrease of approximately $26 million in unrecognized tax benefits and interest in the next 12 months related to the closure of an audit and the lapse in statute of limitations subsequent to the reporting period from certain taxing jurisdictions. The Company and/or one of its subsidiaries files income tax returns in the U.S. federal, various state jurisdictions and various foreign jurisdictions. In certain tax jurisdictions, the Company may have more than one taxpayer. The Company is no longer subject to income tax examinations by tax authorities in its major tax jurisdictions as follows: Tax jurisdiction Years no longer subject to audit Tax jurisdiction Years no longer subject to audit U.S. Federal 2015 and prior Japan 2018 and prior Barbados 2016 and prior Luxembourg 2016 and prior China 2015 and prior Mexico 2015 and prior France 2015 and prior Poland 2016 and prior Germany 2011 and prior South Korea 2015 and prior Hungary 2015 and prior United Kingdom 2015 and prior In the U.S. , certain tax attributes created in years prior to 2017 were subsequently utilized. Even though the U.S. federal statute of limitations may have expired for years prior to 2017, the years in which these tax attributes were created could still be subject to examination, limited to only the examination of the creation of the tax attribute . The components of deferred tax assets and liabilities consist of the following: December 31, (in millions) 2022 2021 Deferred tax assets: Net operating loss and capital loss carryforwards $ 607 $ 634 Interest limitation carryforwards 156 123 Research and development capitalization 146 91 Pension and other postretirement benefits 45 41 Employee compensation 46 44 Warranty 31 31 State tax credits 29 28 Unrecognized tax benefits 24 32 Unrealized loss on equity securities 8 — Foreign tax credits 7 8 Other comprehensive loss — 39 Other 167 167 Total deferred tax assets $ 1,266 $ 1,238 Valuation allowance (591) (551) Net deferred tax asset $ 675 $ 687 Deferred tax liabilities: Goodwill and intangible assets (267) (274) Unremitted foreign earnings (141) (146) Fixed assets (121) (126) Other comprehensive income (14) — Unrealized gain on equity securities — (5) Other (87) (88) Total deferred tax liabilities $ (630) $ (639) Net deferred taxes $ 45 $ 48 As of December 31, 2022, the Company had gross deferred tax assets for certain non-U.S. net operating loss (“NOL”) carryforwards of $584 million, $374 million of which expire at various dates from 2023 through 2042 and $210 million of which have an indefinite life. The Company has a valuation allowance recorded of $449 million with regards to these deferred tax assets. As of December 31, 2022, certain U.S. subsidiaries had gross deferred tax assets of approximately $23 million for federal and state NOL carryforwards, $21 million of which expire at various dates from 2023 through 2041 and $2 million of which have an indefinite life. The Company has recorded a valuation allowance of $17 million with regards to these deferred tax assets. In addition, certain U.S. subsidiaries also have state tax credit carryforwards of $29 million, which are offset by a valuation allowance of $29 million. The Company reviews the likelihood that the benefit of its deferred tax assets will be realized and, therefore, the need for valuation allowances on a quarterly basis. The Company assesses existing deferred tax assets, net operating loss carryforwards and tax credit carryforwards by jurisdiction and expectations of its ability to utilize these tax attributes through a review of past, current, and estimated future taxable income and tax planning strategies. If, based upon the weight of available evidence, it is more-likely-than-not the deferred tax assets will not be realized, a valuation allowance is recorded. Due to recent restructurings, the Company concluded that the weight of the negative evidence outweighs the positive evidence in certain foreign jurisdictions. As a result, the Company believes it is more-likely-than-not that the net deferred tax assets in certain foreign jurisdictions that include entities in Luxembourg, Hungary, France, Spain, Ireland and the U.K. will not be realized in the future. As of December 31, 2022, the Company recorded deferred tax liabilities of $141 million with respect to foreign unremitted earnings. The Company did not provide deferred tax liabilities with respect to certain book versus tax basis differences not represented by undistributed earnings of approximately $1.1 billion as of December 31, 2022, because the Company continues to assert indefinite reinvestment of these basis differences. These basis differences would become taxable upon the sale or liquidation of the foreign subsidiaries. The Company’s best estimate of the unrecognized deferred tax liability on these basis differences is approximately $70 million as of December 31, 2022.

RECEIVABLES, NET

RECEIVABLES, NET	12 Months Ended
	Dec. 31, 2022
Receivables [Abstract]
RECEIVABLES, NET	RECEIVABLES, NET The table below provides details of receivables as of December 31, 2022 and 2021: December 31, (in millions) 2022 2021 Receivables, net: Customers $ 2,823 $ 2,522 Indirect taxes 319 240 Other 199 149 Gross receivables 3,341 2,911 Allowance for credit losses (18) (13) Total receivables, net $ 3,323 $ 2,898 The table below summarizes the activity in the allowance for credit losses for the years ended December 31, 2022, 2021 and 2020: Year Ended December 31, (in millions) 2022 2021 2020 Beginning balance, January 1 $ (13) $ (11) $ (6) Provision (6) (3) (11) Write-offs — — 7 Translation adjustment and other 1 1 (1) Ending balance, December 31 $ (18) $ (13) $ (11) Factoring

INVENTORIES, NET

INVENTORIES, NET	12 Months Ended
	Dec. 31, 2022
Inventory Disclosure [Abstract]
INVENTORIES, NET	INVENTORIES, NET A summary of Inventories, net is presented below: December 31, ( in millions ) 2022 2021 Raw material and supplies $ 1,203 $ 1,057 Work-in-progress 176 175 Finished goods 333 327 FIFO inventories 1,712 1,559 LIFO reserve (25) (25) Inventories, net $ 1,687 $ 1,534

OTHER CURRENT AND NON-CURRENT A

OTHER CURRENT AND NON-CURRENT ASSETS	12 Months Ended
	Dec. 31, 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: December 31, ( in millions) 2022 2021 Prepayments and other current assets: Prepaid tooling $ 82 $ 81 Prepaid taxes 40 64 Customer incentive payments (Note 3) 34 36 Derivative instruments 18 13 Contract assets (Note 3) 16 17 Prepaid insurance 11 9 Prepaid engineering 9 27 Other 59 74 Total prepayments and other current assets $ 269 $ 321 Investments and long-term receivables: Investment in debt securities $ 455 $ — Investment in equity affiliates 279 298 Long-term receivables 87 102 Investment in equity securities 75 130 Total investments and long-term receivables $ 896 $ 530 Other non-current assets: Deferred income taxes (Note 7) $ 239 $ 254 Operating leases (Note 22) 199 185 Customer incentive payments (Note 3) 99 137 Derivative instruments 68 8 Other 63 99 Total other non-current assets $ 668 $ 683

PROPERTY, PLANT AND EQUIPMENT,

PROPERTY, PLANT AND EQUIPMENT, NET	12 Months Ended
	Dec. 31, 2022
Property, Plant and Equipment [Abstract]
PROPERTY, PLANT AND EQUIPMENT, NET	PROPERTY, PLANT AND EQUIPMENT, NET Property, plant and equipment, net is stated at cost less accumulated depreciation and amortization, and consisted of: December 31, ( in millions) 2022 2021 Land, land use rights and buildings $ 1,440 $ 1,504 Machinery and equipment 5,917 5,807 Finance lease assets 15 13 Construction in progress 610 471 Total property, plant and equipment, gross 7,982 7,795 Less: accumulated depreciation 3,904 3,713 Property, plant and equipment, net, excluding tooling 4,078 4,082 Tooling, net of amortization 287 313 Property, plant and equipment, net $ 4,365 $ 4,395 Interest costs capitalized for the years ended December 31, 2022, 2021 and 2020 were $18 million, $12 million and $8 million, respectively. In 2022, the Company revised its prior year presentation of fully depreciated assets still in use to include these assets on their respective line items at their gross values with a corresponding increase in accumulated depreciation.

GOODWILL AND OTHER INTANGIBLES

GOODWILL AND OTHER INTANGIBLES	12 Months Ended
	Dec. 31, 2022
Goodwill and Intangible Assets Disclosure [Abstract]
GOODWILL AND OTHER INTANGIBLES	GOODWILL AND OTHER INTANGIBLES During the fourth quarter of 2022, the Company performed a quantitative analysis on each reporting unit to refresh its respective fair value. Prior to 2022, the estimated fair value was determined based on the income approach. The income approach is based on discounted future cash flows and requires significant assumptions, including estimates regarding future revenue, profitability, capital requirements and discount rates. The basis of the income approach is the Company’s annual budget and long-range plan (“LRP”). The annual budget and LRP includes a five-year projection of future cash flows based on actual new products and customer commitments. Because the projections are estimated over a significant future period of time, those estimates and assumptions are subject to uncertainty. For 2022, the estimated fair value was determined using a combined income and market approach. The market approach is based on market multiples (revenue and “EBITDA”, defined as earnings before interest, taxes, depreciation and amortization) and requires an estimate of appropriate multiples based on market data for comparable companies. The market valuation models and other financial ratios used by the Company require certain assumptions and estimates regarding the applicability of those models to the Company’s facts and circumstances. The Company believes the assumptions and estimates used to determine the estimated fair value are reasonable. Different assumptions could materially affect the estimated fair value. The primary assumptions affecting the Company’s 2022 goodwill quantitative impairment review are as follows: • Discount rates: the Company used a range of 11.0% to 14.5% weighted average cost of capital (“WACC”) as the discount rates for future cash flows. The WACC is intended to represent a rate of return that would be expected by a market participant. • Operating income margin: the Company used historical and expected operating income margins, which may vary based on the projections of the reporting unit being evaluated. • Revenue growth rates: the Company used a global automotive market industry growth rate forecast adjusted to estimate its own market participation for product lines. In addition to the above primary assumptions, the Company notes the following risks to volume and operating income assumptions that could have an impact on the discounted cash flow models: • The automotive industry is cyclical, and the Company’s results of operations could be adversely affected by industry downturns. • The automotive industry is evolving, and if the Company does not respond appropriately, its results of operations could be adversely affected. • The Company is dependent on market segments that use its key products and could be affected by decreasing demand in those segments. • The Company is subject to risks related to international operations. Based on the assumptions outlined above, the impairment testing conducted in the fourth quarter of 2022 indicated the Company’s goodwill assigned to the respective reporting units was not impaired. 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. Due to the Company’s recent acquisitions, there is less headroom (the difference between the carrying value and the fair value) associated with certain of the Company’s reporting units. Based on the impairment testing conducted in 2022, the amounts by which the estimated fair values of the Company’s goodwill reporting units exceeded their carrying values ranged from 25% to 153%. 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 is presented in the following tables. The prior period balances have been recast for inter-segment transitions of certain businesses that were completed during 2022. Refer to Note 24, “Reporting Segments and Related Information” for more information. 2022 (in millions) Air Management e-Propulsion & Drivetrain Aftermarket Fuel Systems Total Gross goodwill balance, January 1 $ 1,466 $ 1,890 $ 380 $ 45 $ 3,781 Accumulated impairment losses, January 1 (502) — — — (502) Net goodwill balance, January 1 $ 964 $ 1,890 $ 380 $ 45 $ 3,279 Goodwill during the year: Acquisitions 1 (Note 2) 126 132 — — 258 Measurement period adjustments (Note 2) — (20) — — (20) Other, primarily translation adjustment (26) (88) (6) — (120) Net goodwill balance, December 31 $ 1,064 $ 1,914 $ 374 $ 45 $ 3,397 2021 (in millions) Air Management e-Propulsion & Drivetrain Aftermarket Fuel Systems Total Gross goodwill balance, January 1 $ 1,472 $ 1,244 $ 368 $ 45 $ 3,129 Accumulated impairment losses, January 1 (502) — — — (502) Net goodwill balance, January 1 $ 970 $ 1,244 $ 368 $ 45 $ 2,627 Goodwill during the year: Acquisitions 1 (Note 2) — 707 — — 707 Measurement period adjustments 2 (1) 26 16 — 41 Disposition 3 (Note 2) — (12) — — (12) Other, primarily translation adjustment (5) (75) (4) — (84) Net goodwill balance, December 31 $ 964 $ 1,890 $ 380 $ 45 $ 3,279 _____________________________ 1 Acquisitions relate to the Company’s 2022 purchases of Drivetek, Rhombus and Santroll, and the 2021 purchase of AKASOL. 2 Measurement period adjustments primarily relate to the 2020 acquisition of Delphi Technologies. 3 Disposition relates to the Company’s 2021 sale of Water Valley. The Company’s other intangible assets, primarily from acquisitions, consist of the following: December 31, 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 $ 492 $ 141 $ 351 $ 443 $ 105 $ 338 Customer relationships 7 - 15 901 351 550 877 310 567 Miscellaneous 2 - 5 10 6 4 14 7 7 Total amortized intangible assets 1,403 498 905 1,334 422 912 Unamortized trade names 146 — 146 179 — 179 Total other intangible assets $ 1,549 $ 498 $ 1,051 $ 1,513 $ 422 $ 1,091 Amortization of other intangible assets was $97 million, $88 million and $89 million for the years ended December 31, 2022, 2021 and 2020, respectively. The Company utilizes the straight-line method of amortization recognized over the estimated useful lives of the assets. The estimated future annual amortization expense, primarily for acquired intangible assets, is as follows: $95 million in 2023, $95 million in 2024, $94 million in 2025, $86 million in 2026, $80 million in 2027 and $455 million thereafter. During the fourth quarter of 2020, as a result of an evaluation of the underlying technologies and management of the business subsequent to the acquisition of Delphi Technologies, the Company reduced the useful life of certain intangible assets as they no longer provided future economic benefit. This resulted in accelerated amortization expense of $38 million and the removal of the related gross carrying amount and accumulated amortization of these assets. A roll forward of the gross carrying amounts and related accumulated amortization of the Company’s other intangible assets is presented below: Gross carrying amounts Accumulated amortization (in millions) 2022 2021 2022 2021 Beginning balance, January 1 $ 1,513 $ 1,452 $ 422 $ 356 Acquisitions 1 (Note 2) 132 130 — — Impairment 2 (41) (14) (3) — Amortization — — 97 88 Translation adjustment (55) (55) (18) (22) Ending balance, December 31 $ 1,549 $ 1,513 $ 498 $ 422 _____________________________ 1 Acquisitions relate to the Company’s 2022 purchases of Drivetek, Rhombus and Santroll, and the 2021 purchase of AKASOL. 2 During the fourth quarter of 2022, the Company recorded an impairment charge of $30 million to remove an indefinite-lived trade name as the Company no longer plans to utilize this trade name in the business. In 2021, the Company performed a quantitative impairment test over its indefinite-lived trade names, which indicated that for one trade name the fair value was less than the carrying value. Therefore, the Company recorded an impairment charge to reduce the carrying value to the fair value.

PRODUCT WARRANTY

PRODUCT WARRANTY	12 Months Ended
	Dec. 31, 2022
Product Warranties Disclosures [Abstract]
PRODUCT WARRANTY	PRODUCT WARRANTY The following table summarizes the activity in the product warranty accrual accounts: (in millions) 2022 2021 Beginning balance, January 1 $ 236 $ 253 Acquisitions/dispositions — 4 Provisions for current period sales 103 83 Adjustments of prior estimates 1 14 142 Payments 1 (96) (240) Other, primarily translation adjustment (12) (6) Ending balance, December 31 $ 245 $ 236 _____________________________ 1 In December 2021, the Company settled and paid a warranty claim for $130 million. The Company had been working with an OEM customer through the warranty process during 2021, and in December 2021, as a result of discussions that occurred in the fourth quarter, the Company (without admission of liability) and the customer reached an agreement to fully resolve the claim for $130 million. This resulted in an adjustment to prior estimates of $124 million during the year ended December 31, 2021. The Company is pursuing a partial recovery of this claim through its insurance coverage. No amounts have been recorded to date and there can be no assurance that there will be any recovery. The product warranty liability is classified in the Consolidated Balance Sheets as follows: December 31, (in millions) 2022 2021 Other current liabilities $ 142 $ 128 Other non-current liabilities 103 108 Total product warranty liability $ 245 $ 236

NOTES PAYABLE AND DEBT

NOTES PAYABLE AND DEBT	12 Months Ended
	Dec. 31, 2022
Debt Disclosure [Abstract]
NOTES PAYABLE AND DEBT	NOTES PAYABLE AND DEBT The Company had short-term and long-term debt outstanding as follows: December 31, (in millions) 2022 2021 Short-term debt Short-term borrowings $ 58 $ 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) 1 866 889 2.650% Senior notes due 07/01/27 ($1,100 million par value) 1,092 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) 1,051 1,117 4.375% Senior notes due 03/15/45 ($500 million par value) 495 494 Term loan facilities, finance leases and other 47 56 Total long-term debt 4,170 4,265 Less: current portion 4 4 Long-term debt, net of current portion $ 4,166 $ 4,261 _____________________________ 1 These notes include the fair value step-up from the Delphi Technologies acquisition. The fair value step-up was calculated based on observable market data and is 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 December 31, 2022 and 2021, the Company had $58 million and $62 million, respectively, in borrowings under these facilities, which are reported in Notes payable and short-term debt on the Consolidated Balance Sheets. The weighted average interest rate on short-term borrowings outstanding as of December 31, 2022 and 2021 was 0.9% and 1.0%, respectively. The weighted average interest rate on all borrowings outstanding, including the effects of outstanding swaps, as of December 31, 2022 and 2021 was 2.5%. The following table provides details on Interest expense, net included in the Consolidated Statements of Operations: Year Ended December 31, (in millions) 2022 2021 2020 Interest expense $ 78 $ 105 $ 73 Interest income (26) (12) (12) Interest expense, net $ 52 $ 93 $ 61 On May 19, 2021, in anticipation of the acquisition of AKASOL and to refinance the Company’s €500 million 1.80% senior notes due in November 2022, the Company issued €1.0 billion in 1.00% senior notes due May 2031. Interest is payable annually in arrears on May 19 of each year. These senior notes are not guaranteed by any of the Company’s subsidiaries. On June 18, 2021, the Company repaid its €500 million 1.80% senior notes due November 2022 and incurred a loss on debt extinguishment of $20 million, which is reflected in Interest expense, net in the Consolidated Statement of Operations. Annual principal payments required as of December 31, 2022 are as follows: (in millions) 2023 $ 62 2024 7 2025 1,307 2026 7 2027 1,106 After 2027 1,707 Total payments $ 4,196 Add: unamortized premiums, net of discount 32 Total $ 4,228 The Company’s long-term debt includes various covenants, none of which are expected to restrict future operations. The Company has a $2 billion multi-currency revolving credit facility that allows the Company the ability to increase the facility by $1 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 December 31, 2022. At December 31, 2022 and 2021, the Company had no outstanding borrowings under this facility. The Company’s commercial paper program allows the Company to issue $2 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 December 31, 2022 and 2021. The total current combined borrowing capacity under the multi-currency revolving credit facility and commercial paper program cannot exceed $2 billion. As of December 31, 2022 and 2021, the estimated fair values of the Company’s senior unsecured notes totaled $3,553 million and $4,421 million, respectively. The estimated fair values were $570 million lower than carrying value at December 31, 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 $38 million and $35 million at December 31, 2022 and 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	12 Months Ended
	Dec. 31, 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: December 31, (in millions) 2022 2021 Other current liabilities: Payroll and employee related $ 398 $ 330 Customer related 202 220 Product warranties (Note 13) 142 128 Income taxes payable 142 105 Indirect taxes 125 106 Accrued freight 44 46 Operating leases (Note 22) 42 43 Deferred engineering 39 44 Employee termination benefits (Note 4) 37 85 Supplier related 23 18 Interest 22 23 Dividends payable 21 18 Other non-income taxes 19 22 Insurance 19 19 Earn-out liability 16 — Contract liabilities (Note 3) 16 21 Legal and professional fees 15 8 Retirement related (Note 18) 13 16 Mandatorily redeemable noncontrolling interest liability (Note 2) — 58 Other 155 146 Total other current liabilities $ 1,490 $ 1,456 Other non-current liabilities: Other income tax liabilities $ 242 $ 274 Deferred income taxes (Note 7) 194 206 Operating leases (Note 22) 166 152 Product warranties (Note 13) 103 108 Deferred income 66 68 Employee termination benefits (Note 4) 22 41 Other 68 115 Total other non-current liabilities $ 861 $ 964

FAIR VALUE MEASUREMENTS

FAIR VALUE MEASUREMENTS	12 Months Ended
	Dec. 31, 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 in 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 December 31, 2022 and 2021: Basis of fair value measurements Balance at December 31, 2022 Quoted prices in active markets for identical items Significant other observable inputs Significant unobservable inputs Valuation technique Assets measured at NAV 1 (in millions) Assets: Receivables $ 11 $ — $ 2 $ 9 C $ — Long-term receivables $ 13 $ — $ 13 $ — C $ — Investment in debt securities $ 455 $ — $ 455 $ — A $ — Investment in equity securities $ 29 $ — $ — $ — — $ 29 Foreign currency contracts $ 18 $ — $ 18 $ — A $ — Net investment hedge contracts $ 68 $ — $ 68 $ — A $ — Liabilities: Current earn-out liability $ 21 $ — $ — $ 21 C $ — Non-current earn-out liability $ 10 $ — $ — $ 10 C $ — Foreign currency contracts $ 11 $ — $ 11 $ — A $ — Net investment hedge contracts $ 1 $ — $ 1 $ — A $ — Basis of fair value measurements (in millions) Balance at December 31, 2021 Quoted prices in active markets for identical items Significant other observable inputs Significant unobservable inputs Valuation technique 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 $ — _____________________________ 1 Certain assets that are measured at fair value using the NAV per share (or its equivalent) practical expedient have not been classified in the fair value hierarchy. These amounts represent investments in commingled and managed funds that have underlying assets in fixed income securities, equity securities, and other assets and the fair values have been estimated using the net asset value of the Company's ownership interest in partners' capital. The Company’s redemption of its investments with the funds is governed by the partnership agreements and subject to approval from the general partners. With the exception of annual distributions in connection with the Company’s deemed tax liability, distributions from each fund will be received as the underlying investments of the funds are liquidated, the timing of which is unknown. The following tables classify the Company’s defined benefit plan assets measured at fair value on a recurring basis: Basis of fair value measurements (in millions) Balance at December 31, 2022 Quoted prices in active markets for identical items Significant other observable inputs Significant unobservable inputs Valuation technique Assets measured at NAV 3 U.S. Plans: Fixed income securities $ 89 $ — $ — $ — — $ 89 Equity securities 17 — — — — 17 Alternative credit fund 20 — — — — 20 Cash 3 3 — — A — $ 129 $ 3 $ — $ — $ 126 Non-U.S. Plans: Fixed income securities $ 525 $ 54 $ — $ — A $ 471 Equity securities 142 113 — — A 29 Cash 147 147 — — A — Insurance contract 2 69 — — 69 C — Real estate and other 273 — 20 46 A,C 207 $ 1,156 $ 314 $ 20 $ 115 $ 707 Basis of fair value measurements (in millions) Balance at December 31, 2021 Quoted prices in active markets for identical items Significant other observable inputs Significant unobservable inputs Valuation technique Assets measured at NAV 3 U.S. Plans: Fixed income securities $ 129 $ — $ — $ — — $ 129 Equity securities 28 — — — — 28 Alternative credit fund 19 — — — — 19 Cash 1 1 — — A — $ 177 $ 1 $ — $ — $ 176 Non-U.S. Plans: Fixed income securities $ 710 $ 116 $ — $ — A $ 594 Equity securities 412 363 — — A 49 Cash 1 338 338 — — A — Insurance contract 2 108 — — 108 C — Real estate and other 481 124 18 127 A,C 212 $ 2,049 $ 941 $ 18 $ 235 $ 855 _____________________________ 1 As of December 31, 2021, £122 million in the Company’s non-U.S. plans was deemed cash in-transit and classified as a Level 1 investment. 2 A BorgWarner defined benefit plan in the United Kingdom owns an insurance contract that guarantees payment of specified pension liabilities. The Company measures the fair value of the insurance asset by projecting expected future cash flows from the contract and discounting them to present value based on current market rates, including an assessment for non-performance risk of the insurance company. The assumptions used to project expected future cash flows are based on actuarial estimates and are unobservable; therefore, the contract is categorized within Level 3 of the hierarchy. 3 Certain assets that are measured at fair value using the NAV per share (or its equivalent) practical expedient have not been classified in the fair value hierarchy. These amounts represent investments in commingled and managed funds that have underlying assets in fixed income securities, equity securities, and other assets. The reconciliation of Level 3 defined benefit plans assets was as follows: Fair Value Measurements Using Significant Unobservable Inputs (Level 3) (in millions) Insurance contract Real estate trust fund Balance at January 1, 2021 $ 113 $ 86 Purchases, sales and settlements — 36 Benefits paid (4) — Unrealized gains on assets still held at the reporting date 1 7 Translation adjustment (2) (2) Balance at December 31, 2021 $ 108 $ 127 Purchases, sales and settlements — (93) Realized gains — 3 Benefits paid (5) — Unrealized (losses) gains on assets still held at the reporting date (20) 25 Translation adjustment (14) (16) Balance at December 31, 2022 $ 69 $ 46 Refer to Note 18, “Retirement Benefit Plans,” to the Consolidated Financial Statements for more detail surrounding the defined benefit plan’s asset investment policies and strategies, target allocation percentages and expected return on plan asset assumptions.

FINANCIAL INSTRUMENTS

FINANCIAL INSTRUMENTS	12 Months Ended
	Dec. 31, 2022
Derivative Instruments and Hedging Activities Disclosure [Abstract]
FINANCIAL INSTRUMENTS	FINANCIAL INSTRUMENTS The 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 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. An adjustment for non-performance risk is considered in the estimate of fair value in derivative assets based on the counterparty credit default swap (“CDS”) rate. When the Company is in a net derivative liability position, the non-performance risk adjustment is based on its CDS rate. At December 31, 2022 and 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. The Company had no outstanding commodity contracts at December 31, 2022 and 2021 . 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 to reduce market value risk associated with changes in interest rates (fair value hedges and cash flow hedges). At December 31, 2022 and 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. The following foreign currency derivative contracts were outstanding and mature through the ending duration noted below: Foreign currency derivatives (in millions) 1 Functional currency Traded currency Notional in traded currency Notional in traded currency Ending duration Brazilian Real U.S. Dollar 14 23 Dec-23 British Pound Euro 10 42 Feb-23 Chinese Renminbi British Pound 23 26 Dec-23 Chinese Renminbi Euro 42 26 Dec-23 Chinese Renminbi U.S. Dollar 276 185 Dec-24 Euro British Pound 63 6 Dec-24 Euro Polish Zloty 489 394 Dec-24 Euro U.S. Dollar 139 86 Dec-24 U.S. Dollar British Pound 17 13 Dec-23 U.S. Dollar Chinese Renminbi 1,402 — Jun-23 U.S. Dollar Euro 45 28 Mar-23 U.S. Dollar Korean Won 51,786 49,919 Nov-23 U.S. Dollar Mexico Peso 3,465 2,619 Dec-24 U.S. Dollar Singapore Dollar — 27 N/A U.S. Dollar Thailand Baht 1,790 1,720 May-23 _____________________________ 1 Table above excludes non-significant traded currency pairings with total notional amounts less than $10 million U.S. Dollar equivalent as of December 31, 2022 or 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 December 31, 2022 and 2021, the following cross-currency swap contracts were outstanding: Cross-currency swaps ( in millions ) December 31, 2022 December 31, 2021 Ending duration U.S. Dollar to Euro: Fixed receiving notional $ 1,100 $ 1,100 Jul-27 Fixed paying notional € 976 € 976 Jul-27 U.S. Dollar to Euro: Fixed receiving notional $ 500 $ 500 Mar-25 Fixed paying notional € 450 € 450 Mar-25 U.S. 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 December 31, 2022 and 2021, the following amounts were recorded in the Consolidated Balance Sheets as being payable to or receivable from counterparties under ASC Topic 815, “Derivatives and Hedging”: ( in millions ) Assets Liabilities Derivatives designated as hedging instruments Under Topic 815: Balance Sheet Location December 31, 2022 December 31, 2021 Balance Sheet Location December 31, 2022 December 31, 2021 Foreign currency Prepayments and other current assets $ 15 $ 7 Other current liabilities $ 9 $ 8 Foreign currency Other non-current assets $ — $ — Other non-current liabilities $ 1 $ — Net investment hedges Other non-current assets $ 68 $ 8 Other non-current liabilities $ 1 $ 54 Derivatives not designated as hedging instruments: Foreign currency Prepayments and other current assets $ 3 $ 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. During the year ended December 31, 2021, the Company repaid its €500 million 1.80% senior notes due November 2022, which were designated as a net investment hedge, resulting in a deferred 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 December 31, 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 December 31, 2022 December 31, 2021 Net investment hedges: Foreign currency $ (4) $ (10) $ — Cross-currency swaps 67 (46) — Foreign currency-denominated debt 133 66 — Total $ 196 $ 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: Year ended December 31, 2022 (in millions) Net sales Cost of sales Selling, general and administrative expenses Other comprehensive income Total amounts of earnings and other comprehensive income line items in which the effects of cash flow hedges are recorded $ 15,801 $ 12,700 $ 1,610 $ (325) Gain (loss) on cash flow hedging relationships: Foreign currency Gain recognized in other comprehensive income $ 4 Year ended December 31, 2021 ( in millions ) Net sales Cost of sales Selling, general and administrative expenses Other comprehensive income Total amounts of earnings and other comprehensive income line items in which the effects of cash flow hedges are recorded $ 14,838 $ 11,983 $ 1,460 $ 100 Gain (loss) on cash flow hedging relationships: Foreign currency Loss recognized in other comprehensive income $ (4) Gain (loss) reclassified from AOCI to income $ 1 $ (4) $ (1) $ — Year ended December 31, 2020 (in millions) Net sales Cost of sales Selling, general and administrative expenses Other comprehensive income Total amounts of earnings and other comprehensive income line items in which the effects of cash flow hedges are recorded $ 10,165 $ 8,255 $ 951 $ 76 Gain (loss) on cash flow hedging relationships: Foreign currency Loss recognized in other comprehensive income $ (1) Gain (loss) reclassified from AOCI to income $ — $ 1 $ (2) $ — 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 ) Year Ended December 31, Net investment hedges 2022 2021 2020 Foreign currency $ 6 $ (9) $ (2) Cross-currency swaps $ 129 $ 115 $ (155) Foreign currency-denominated debt $ 67 $ 84 $ (51) 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 ) Year Ended December 31, Net investment hedges 2022 2021 2020 Cross-currency swaps $ 26 $ 22 $ 18 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) Year Ended December 31, Contract Type Location 2022 2021 2020 Foreign Currency Selling, general and administrative expenses $ 22 $ 13 $ 3

RETIREMENT BENEFIT PLANS

RETIREMENT BENEFIT PLANS	12 Months Ended
	Dec. 31, 2022
Retirement Benefits [Abstract]
RETIREMENT BENEFIT PLANS	RETIREMENT BENEFIT PLANS The Company sponsors various defined contribution savings plans, primarily in the U.S., that allow employees to contribute a portion of their pre-tax and/or after-tax income in accordance with plan specified guidelines. Under specified conditions, the Company will make contributions to the plans and/or match a percentage of the employee contributions up to certain limits. Total expense related to the defined contribution plans was $59 million, $58 million and $38 million in the years ended December 31, 2022, 2021 and 2020, respectively. The Company has a number of defined benefit pension plans and other postretirement employee benefit plans covering eligible salaried and hourly employees and their dependents. The defined pension benefits provided are primarily based on (i) years of service and (ii) average compensation or a monthly retirement benefit amount. The Company provides defined benefit pension plans in France, Germany, India, Ireland, Italy, Japan, Mexico, South Korea, Sweden, Switzerland, Turkey, U.K. and the U.S. The other postretirement employee benefit plans, which provide medical benefits, are unfunded plans. The Company’s U.S. and U.K. defined benefit plans are frozen, and no additional service cost is being accrued. All pension and other postretirement employee benefit plans in the U.S. have been closed to new employees. The measurement date for all plans is December 31. On October 1, 2020, as a result of the acquisition of Delphi Technologies, the Company assumed all of the retirement-related liabilities of Delphi Technologies, the most significant of which was the Delphi Technologies Pension Scheme (the “Scheme”) in the United Kingdom. On December 12, 2020, the Company entered into a Heads of Terms Agreement (the “Agreement”) with the Trustees of the Scheme related to the future funding of the Scheme. Under the Agreement, the Company eliminated the prior schedule of contributions between Delphi Technologies and the Scheme in exchange for a $137 million (£100 million) one-time contribution into the Scheme Plan by December 31, 2020, which was paid on December 15, 2020. The Agreement also contained other provisions regarding the implementation of a revised asset investment strategy as well as a funding progress test that will be performed every three years to determine if additional contributions need to be made into the Scheme by the Company. The following table summarizes the expenses for the Company’s defined contribution and defined benefit pension plans and the other postretirement defined employee benefit plans: Year Ended December 31, (in millions) 2022 2021 2020 Defined contribution expense $ 59 $ 58 $ 38 Defined benefit pension (income) expense (10) (19) 15 Other postretirement employee benefit income (1) (1) (1) Total $ 48 $ 38 $ 52 The following provides a roll forward of the plans’ benefit obligations, plan assets, funded status and recognition in the Consolidated Balance Sheets: Pension benefits Other postretirement Year Ended December 31, employee benefits 2022 2021 Year Ended December 31, (in millions) U.S. Non-U.S. U.S. Non-U.S. 2022 2021 Change in projected benefit obligation: Projected benefit obligation, January 1 $ 183 $ 2,227 $ 202 $ 2,527 $ 54 $ 65 Service cost — 20 — 25 — — Interest cost 4 37 3 30 1 1 Plan amendments — (11) — 1 — — Settlement and curtailment (6) (3) (4) (13) — — Actuarial gain (33) (685) (7) (208) (13) (6) Currency translation — (200) — (59) — — Acquisition — 8 — — — — Benefits paid (12) (71) (11) (76) (5) (6) Projected benefit obligation, December 31 1 $ 136 $ 1,322 $ 183 $ 2,227 $ 37 $ 54 Change in plan assets: Fair value of plan assets, January 1 $ 177 $ 2,049 $ 187 $ 2,041 Actual return on plan assets (33) (655) 5 110 Employer contribution 2 20 — 24 Settlements (5) (4) (4) (11) Currency translation — (189) — (39) Acquisition — 6 — — Benefits paid (12) (71) (11) (76) Fair value of plan assets, December 31 $ 129 $ 1,156 $ 177 $ 2,049 Funded status $ (7) $ (166) $ (6) $ (178) $ (37) $ (54) Amounts in the Consolidated Balance Sheets consist of: Non-current assets $ — $ 26 $ — $ 68 $ — $ — Current liabilities (1) (6) (2) (7) (6) (7) Non-current liabilities (6) (186) (4) (239) (31) (47) Net amount $ (7) $ (166) $ (6) $ (178) $ (37) $ (54) Amounts in accumulated other comprehensive loss consist of: Net actuarial loss $ 80 $ 104 $ 84 $ 74 $ (3) $ 10 Net prior service (credit) cost (3) (9) (3) 2 (11) (13) Net amount $ 77 $ 95 $ 81 $ 76 $ (14) $ (3) Total accumulated benefit obligation for all plans $ 136 $ 1,279 $ 183 $ 2,183 _____________________________ 1 The decrease in the projected benefit obligation was primarily due to actuarial gains during the period. The main driver of these gains was the increase of 2.97% in the weighted average discount rate for Non-U.S. plans. The funded status of pension plans with accumulated benefit obligations in excess of plan assets is as follows: December 31, (in millions) 2022 2021 Accumulated benefit obligation $ (1,185) $ (658) Plan assets 1,022 442 Deficiency $ (163) $ (216) Pension deficiency by country: United States $ (6) $ (6) United Kingdom (38) (11) Germany (34) (89) Other (85) (110) Total pension deficiency $ (163) $ (216) The funded status of pension plans with projected benefit obligations in excess of plan assets is as follows: December 31, (in millions) 2022 2021 Projected benefit obligation $ (1,223) $ (731) Plan assets 1,026 478 Deficiency $ (197) $ (253) Pension deficiency by country: United States $ (6) $ (6) United Kingdom (38) (11) Germany (35) (95) Other (118) (141) Total pension deficiency $ (197) $ (253) The weighted average asset allocations of the Company’s funded pension plans and target allocations by asset category are as follows: December 31, Target Allocation 2022 2021 U.S. Plans: Alternative credit, real estate, cash and other 18 % 12 % 7% - 17% Fixed income securities 69 % 72 % 70% - 80% Equity securities 13 % 16 % 9% - 19% 100 % 100 % Non-U.S. Plans: Insurance contract, real estate, cash and other 1 42 % 45 % 22% - 32% Fixed income securities 1 46 % 35 % 54% - 64% Equity securities 12 % 20 % 9% - 19% 100 % 100 % _____________________________ 1 As of December 31, 2021, £122 million in the Company’s non-U.S. plans was deemed cash in-transit, driving the variances between actual allocation and target allocation. The Company’s investment strategy is to maintain actual asset weightings within a preset range of target allocations. The Company believes these ranges represent an appropriate risk profile for the planned benefit payments of the plans based on the timing of the estimated benefit payments. In each asset category, separate portfolios are maintained for additional diversification. Investment managers are retained in each asset category to manage each portfolio against its benchmark. Each investment manager has appropriate investment guidelines. In addition, the entire portfolio is evaluated against a relevant peer group. The defined benefit pension plans did not hold any Company securities as investments as of December 31, 2022 and 2021. A portion of pension assets is invested in common and commingled trusts. The Company expects to contribute a total of $20 million to $30 million into its defined benefit pension plans during 2023. Of the $20 million to $30 million in projected 2023 contributions, $7 million are contractually obligated, while any remaining payments would be discretionary. Refer to Note 16, “Fair Value Measurements,” to the Consolidated Financial Statements for more detail surrounding the fair value of each major category of plan assets, as well as the inputs and valuation techniques used to develop the fair value measurements of the plans’ assets at December 31, 2022 and 2021. See the table below for a breakout of net periodic benefit cost between U.S. and non-U.S. pension plans: Pension benefits Other postretirement employee benefits Year Ended December 31, 2022 2021 2020 Year Ended December 31, (in millions) U.S. Non-U.S. U.S. Non-U.S. U.S. Non-U.S. 2022 2021 2020 Service cost $ — $ 20 $ — $ 25 $ — $ 21 $ — $ — $ — Interest cost 4 37 3 30 5 16 1 1 2 Expected return on plan assets (8) (75) (10) (83) (10) (36) — — — Settlements, curtailments and other 3 — 2 (2) — 5 — — — Amortization of unrecognized prior service (credit) cost (1) — (1) — — — (2) (3) (4) Amortization of unrecognized loss 3 7 4 13 3 11 — 1 1 Net periodic cost (income) $ 1 $ (11) $ (2) $ (17) $ (2) $ 17 $ (1) $ (1) $ (1) The components of net periodic benefit cost other than the service cost component are included in Other postretirement income in the Consolidated Statements of Operations. The Company’s weighted average assumptions used to determine the benefit obligations for its defined benefit pension and other postretirement employee benefit plans were as follows: December 31, (percent) 2022 2021 U.S. pension plans: Discount rate 5.46 2.73 Rate of compensation increase N/A N/A U.S. other postretirement employee benefit plans: Discount rate 5.41 2.46 Rate of compensation increase N/A N/A Non-U.S. pension plans: Discount rate 1 4.94 1.97 Rate of compensation increase 3.76 3.21 ________________ 1 Includes 4.94% and 1.91% for the U.K. pension plans for December 31, 2022 and 2021, respectively. The Company’s weighted average assumptions used to determine the net periodic benefit cost/(income) for its defined benefit pension and other postretirement employee benefit plans were as follows: Year Ended December 31, (percent) 2022 2021 2020 U.S. pension plans: Discount rate 2.73 2.31 3.17 Effective interest rate on benefit obligation 2.18 1.62 2.73 Expected long-term rate of return on assets 4.75 5.75 6.00 Average rate of increase in compensation N/A N/A N/A U.S. other postretirement plans: Discount rate 2.46 1.93 2.95 Effective interest rate on benefit obligation 1.84 1.21 2.50 Expected long-term rate of return on assets N/A N/A N/A Average rate of increase in compensation N/A N/A N/A Non-U.S. pension plans: Discount rate 1 1.97 1.44 1.69 Effective interest rate on benefit obligation 1.83 1.24 2.19 Expected long-term rate of return on assets 2 4.10 4.10 4.75 Average rate of increase in compensation 3.21 3.23 3.10 ________________ 1 Includes 1.91%, 1.39% and 1.82% for the U.K. pension plans for December 31, 2022, 2021 and 2020, respectively. 2 Includes 4.12%, 4.00% and 3.97% for the U.K. pension plans for December 31, 2022, 2021 and 2020, respectively. The Company's approach to establishing the discount rate is based upon the market yields of high-quality corporate bonds, with appropriate consideration of each plan's defined benefit payment terms and duration of the liabilities. In determining the discount rate, the Company utilizes a full-yield approach in the estimation of service and interest components by applying the specific spot rates along the yield curve used in the determination of the benefit obligation to the relevant projected cash flows. The Company determines its expected return on plan asset assumptions by evaluating estimates of future market returns and the plans’ asset allocation. The Company also considers the impact of active management of the plans’ invested assets. The estimated future benefit payments for the pension and other postretirement employee benefits are as follows: Pension benefits Other postretirement employee benefits (in millions) Year U.S. Non-U.S. 2023 $ 14 $ 73 $ 6 2024 14 71 5 2025 13 71 5 2026 13 74 4 2027 13 78 4 2028-2032 52 441 13 The weighted average rate of increase in the per capita cost of covered health care benefits is projected to range from 6.50% in 2023 down to an ultimate trend rate of 4.75%.

STOCK-BASED COMPENSATION

STOCK-BASED COMPENSATION	12 Months Ended
	Dec. 31, 2022
Share-Based Payment Arrangement [Abstract]
STOCK-BASED COMPENSATION	STOCK-BASED COMPENSATION The Company has granted restricted common stock and restricted stock units (collectively, “restricted stock”) and performance share units as long-term incentive awards to employees and non-employee directors under the BorgWarner Inc. 2018 Stock Incentive Plan (“2018 Plan”). The Company’s Board of Directors adopted the 2018 Plan in February 2018, and the Company’s stockholders approved the 2018 Plan at the annual meeting of stockholders on April 25, 2018. The 2018 Plan authorizes the issuance of a total of 7.0 million shares. As part of the Delphi Technologies acquisition, 2.2 million shares were registered for future issuance for former Delphi Technologies employees. In aggregate, approximately 2.2 million shares were available for future issuance as of December 31, 2022. Restricted Stock: The value of restricted stock is determined by the market value of the Company’s common stock at the date of grant. In 2022, restricted stock in the amount of 1.0 million shares and less than 0.1 million shares were granted to employees and non-employee directors, respectively. The value of the awards is recognized as compensation expense ratably over the restriction periods, generally two Restricted stock compensation expense recorded in the Consolidated Statements of Operations is as follows: Year Ended December 31, (in millions, except per share data) 2022 2021 2020 Restricted stock compensation expense $ 37 $ 37 $ 31 Restricted stock compensation expense, net of tax $ 28 $ 28 $ 23 A summary of the status of the Company’s nonvested restricted stock for employees and non-employee directors is as follows: Shares subject to restriction Weighted average grant date fair value Nonvested at January 1, 2020 1,664 $ 44.26 Granted 810 $ 33.94 Vested (600) $ 44.85 Forfeited (80) $ 40.20 Converted 1 346 $ 39.54 Nonvested at December 31, 2020 2,140 $ 39.58 Granted 1,175 $ 43.66 Vested (845) $ 43.34 Forfeited (107) $ 39.86 Nonvested at December 31, 2021 2,363 $ 40.24 Granted 1,060 $ 44.32 Vested (862) $ 38.68 Forfeited (188) $ 42.09 Nonvested at December 31, 2022 2,373 $ 42.47 ________________ 1 Represents outstanding Delphi Technologies restricted stock converted to BorgWarner restricted stock. The Delphi Technologies awards were converted using an exchange ratio of 0.4307 at the close of the acquisition. Performance share units: The Company grants performance share units to members of senior management that vest at the end of three-year periods based the following metrics: • Total Stockholder Return Units: This performance metric is based on the Company’s market performance in terms of total shareholder return relative to a peer group of automotive companies. Based on the Company’s relative ranking within the performance peer group, it is possible for none of the awards to vest or for a range of up to 200% of the target shares to vest. The Company recognizes compensation expense relating to this performance share plan ratably over the performance period regardless of whether the market conditions are expected to be achieved. Compensation expense associated with the performance share plans is calculated using a lattice model (Monte Carlo simulation). As of December 31, 2022, there was $10 million of unrecognized compensation expense related to total stockholder return units that will be recognized over a weighted average period of approximately 1.7 years. • Relative Revenue Growth Units: This performance metric is based on the Company’s performance in terms of revenue growth relative to the vehicle market over three-year performance periods. Based on the Company’s relative revenue growth in excess of the industry vehicle production, it is possible for none of the awards to vest or for a range of up to 200% of the target shares to vest. The value of this performance share award is determined by the market value of the Company’s common stock at the date of grant. The Company recognizes compensation expense relating to this performance share plan over the performance period based on the number of shares expected to vest at the end of each reporting period. The actual performance of the Company is evaluated quarterly and the expense is adjusted according to the new projections. As of December 31, 2022, these awards were fully expensed. • Adjusted Earnings Per Share Units: Introduced in the first quarter of 2020, this performance metric is based on the Company’s earnings per share adjusted for certain one-time items and non-operating gains and losses against a pre-defined target measured in the third year of the performance period. The value of this performance share award is determined by the adjusted earnings per share performance. The Company recognizes compensation expense relating to this performance share plan over the performance period based on the number of shares expected to vest at the end of each reporting period. The actual performance of the Company is evaluated quarterly and the expense is adjusted according to the new projections. As of December 31, 2022, these awards were fully expensed. • eProducts Revenue Mix : Introduced in the first quarter of 2021, this performance metric is based on the Company’s total revenue derived from eProducts in relation to its total proforma revenue in the third year of the performance period. Based on the Company’s eProducts revenue mix, it is possible for none of the awards to vest or for a range of up to 200% of the target shares to vest. The value of this performance share award is determined by the market value of the Company’s common stock at the date of grant. The Company recognizes compensation expense relating to this performance share plan over the performance period based on the number of shares expected to vest at the end of each reporting period. The actual performance of the Company is evaluated quarterly and the expense is adjusted according to the new projections. As of December 31, 2022, there was $17 million of unrecognized compensation expense related to the eProducts revenue mix units that will be recognized over a weighted average period of approximately 1.5 years. The unrecognized amount of compensation expense is based on projected performance as of December 31, 2022. • Cumulative Free Cash Flow : Introduced in the first quarter of 2021, this performance metric is based on the Company’s performance in terms of its operating cash flow, less capital expenditures, over the three-year performance periods. Based on the Company’s cumulative free cash flow, it is possible for none of the awards to vest or for a range of up to 200% of the target shares to vest. The value of this performance share award is determined by the market value of the Company’s common stock at the date of grant. The Company recognizes compensation expense relating to this performance share plan over the performance period based on the number of shares expected to vest at the end of each reporting period. The actual performance of the Company is evaluated quarterly and the expense is adjusted according to the new projections. As of December 31, 2022, there was $13 million of unrecognized compensation expense related to the cumulative free cash flow units that will be recognized over a weighted average period of approximately 1.7 years. The unrecognized amount of compensation expense is based on projected performance as of December 31, 2022. • eProducts Revenue : Introduced in the first quarter of 2022, this performance metric is based on the amount of the Company’s total revenue derived from eProducts in the third year of the performance period. Based on the Company’s eProducts revenue, it is possible for none of the awards to vest or for a range of up to 200% of the target shares to vest. The value of this performance share award is determined by the market value of the Company’s common stock at the date of grant. The Company recognizes compensation expense relating to this performance share plan over the performance period based on the number of shares expected to vest at the end of each reporting period. The actual performance of the Company is evaluated quarterly and the expense is adjusted according to the new projections. As of December 31, 2022, there was $8 million of unrecognized compensation expense related to the eProducts revenue units that will be recognized over a weighted average period of approximately 2.0 years. The unrecognized amount of compensation expense is based on projected performance as of December 31, 2022. The amounts expensed and common stock issued for performance share units for the years ended December 31, 2022, 2021 and 2020 were as follows: Year Ended December 31, 2022 2021 2020 Expense (in millions) Number of shares issued (in thousands) Expense (in millions) Number of shares issued (in thousands) Expense (in millions) Number of shares issued (in thousands) Total Stockholder Return $ 7 — $ 6 — $ 5 165 Other Performance-Based 31 305 18 148 5 340 Total $ 38 305 $ 24 148 $ 10 505 A summary of the status of the Company’s nonvested performance share units for the years ended December 31, 2022, 2021 and 2020 were as follows: Total Stockholder Return Other Performance-Based Number of shares (in thousands) Weighted average grant date fair value Number of shares (in thousands) Weighted average grant date fair value Nonvested at January 1, 2020 240 $ 64.61 240 $ 48.52 Granted 137 $ 28.55 253 $ 34.15 Vested (89) $ 69.75 (89) $ 51.29 Forfeited (17) $ 57.36 (19) $ 44.19 Nonvested at December 31, 2020 271 $ 45.20 385 $ 38.66 Granted 135 $ 70.39 404 $ 45.30 Vested (143) $ 47.93 (143) $ 41.92 Forfeited (4) $ 37.28 (6) $ 36.79 Nonvested at December 31, 2021 259 $ 56.90 640 $ 42.14 Granted 138 $ 66.96 415 $ 44.33 Vested (127) $ 28.55 (234) $ 34.73 Forfeited (20) $ 59.87 (56) $ 43.35 Nonvested at December 31, 2022 250 $ 76.68 765 $ 45.51

ACCUMULATED OTHER COMPREHENSIVE

ACCUMULATED OTHER COMPREHENSIVE LOSS	12 Months Ended
	Dec. 31, 2022
Equity [Abstract]
ACCUMULATED OTHER COMPREHENSIVE LOSS	ACCUMULATED OTHER COMPREHENSIVE LOSS The following table summarizes the activity within accumulated other comprehensive loss: (in millions) Foreign currency translation adjustments Hedge instruments Defined benefit postretirement plans Total Beginning Balance, January 1, 2020 $ (497) $ — $ (230) $ (727) Comprehensive (loss) income before reclassifications 133 (1) (131) 1 Income taxes associated with comprehensive (loss) income before reclassifications 43 — 18 61 Reclassification from accumulated other comprehensive (loss) income — 1 16 17 Income taxes reclassified into net earnings — — (3) (3) Ending Balance December 31, 2020 $ (321) $ — $ (330) $ (651) Comprehensive (loss) income before reclassifications 1 (59) (4) 255 192 Income taxes associated with comprehensive (loss) income before reclassifications (43) — (64) (107) Reclassification from accumulated other comprehensive (loss) income — 4 14 18 Income taxes reclassified into net earnings — — (3) (3) Ending Balance December 31, 2021 $ (423) $ — $ (128) $ (551) Comprehensive (loss) income before reclassifications (287) 4 (14) (297) Income taxes associated with comprehensive (loss) income before reclassifications (40) — 7 (33) Reclassification from accumulated other comprehensive (loss) income — — 7 7 Income taxes reclassified into net earnings — — (2) (2) Ending Balance December 31, 2022 $ (750) $ 4 $ (130) $ (876) _____________________________ 1 The increase in the defined benefit postretirement plans comprehensive income before reclassifications is primarily due to actuarial gains during the period. Refer to Note 18 “Retirement Benefit Plans,” for more information. The change in other comprehensive income for the Company’s noncontrolling interest entities is related to foreign currency translation.

CONTINGENCIES

CONTINGENCIES	12 Months Ended
	Dec. 31, 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 various other risks. It is not possible to predict with certainty whether or not the Company will ultimately be successful in any of these commercial and legal matters or, if not, what the impact might be. The Company’s 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 be presently liable for the cost of clean-up and other remedial activities at 26 such sites as of December 31, 2022 and 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. The Company has an accrual for environmental liabilities of $7 million as of each of December 31, 2022 and 2021, included in Other current and Other non-current liabilities in the Consolidated Balance Sheets. This accrual, which relates to eight of the sites, is based on information available to the Company (which in most cases includes an estimate of allocation of liability among PRPs; the probability that other PRPs, many of which are large, solvent public companies, will fully pay the cost apportioned to them; currently available information from PRPs and/or federal or state environmental agencies concerning the scope of contamination and estimated remediation and consulting costs; and remediation alternatives). Clean-up and other remedial activities are complete or nearing completion at the other 18 sites, for which there was no accrual as of December 31, 2022 and 2021.

LEASES AND COMMITMENTS

LEASES AND COMMITMENTS	12 Months Ended
	Dec. 31, 2022
Leases [Abstract]
LEASES AND COMMITMENTS	LEASES AND COMMITMENTS The Company’s lease agreements primarily consist of real estate property, such as manufacturing facilities, warehouses, and office buildings, in addition to personal property, such as vehicles, manufacturing and information technology equipment. The Company determines whether a contract is or contains a lease at contract inception. The majority of the Company’s lease arrangements are comprised of fixed payments, and a limited number of these arrangements include a variable payment component based on certain index fluctuations. As of December 31, 2022, a significant portion of the Company’s leases were classified as operating leases. Generally, the Company’s operating leases have renewal options that extend the lease terms, and some include options to terminate the agreement or purchase the leased asset. The amortizable life of these assets is the lesser of its useful life or the lease term, including renewal periods reasonably assured of being exercised at lease inception. All leases with an initial term of 12 months or less without an option to extend or purchase the underlying asset that the Company is reasonably certain to exercise (“short-term leases”) are not recorded on the Consolidated Balance Sheet, and lease expense is recognized on a straight-line basis over the lease term. The following table presents the lease assets and lease liabilities as of December 31, 2022 and 2021: December 31, (in millions) 2022 2021 Assets Balance Sheet Location Operating leases Other non-current assets $ 199 $ 185 Finance leases Property, plant and equipment, net 10 11 Total lease assets $ 209 $ 196 Liabilities Current Operating leases Other current liabilities $ 42 $ 43 Finance leases Notes payable and other short-term debt 3 2 Non-current Operating leases Other non-current liabilities 166 152 Finance leases Long-term debt 9 11 Total lease liabilities $ 220 $ 208 The following table presents lease obligations arising from obtaining leased assets for the years ended December 31, 2022 and 2021: December 31, (in millions) 2022 2021 Operating leases $ 39 $ 27 Finance leases 2 1 Total lease obligations $ 41 $ 28 The following table presents the maturity of lease liabilities as of December 31, 2022: (in millions) Operating leases Finance leases 2023 $ 47 $ 2 2024 40 2 2025 37 2 2026 32 2 2027 26 2 After 2027 44 3 Total (undiscounted) lease payments $ 226 $ 13 Less: Imputed interest 18 1 Present value of lease liabilities $ 208 $ 12 In the years ended December 31, 2022, 2021 and 2020, the Company recorded operating lease expense of $50 million, $57 million and $29 million, respectively. In the years ended December 31, 2022, 2021 and 2020, the operating cash flows for operating leases were $50 million, $54 million and $29 million, respectively. In the years ended December 31, 2022, 2021 and 2020, the Company recorded short-term lease costs of $25 million, $21 million and $21 million, respectively. Finance lease costs and related cash flows were immaterial for the periods presented. ASC Topic 842, “Leases”, requires that the rate implicit in the lease be used if readily determinable. Generally, implicit rates are not readily determinable in the Company’s agreements, so the incremental borrowing rate is used instead for such lease arrangements. The incremental borrowing rates are determined using rates specific to the term of the lease, economic environments where lease activity is concentrated, value of lease portfolio, and assuming full collateralization of the loans. The following table presents the terms and discount rates: December 31, 2022 2021 Weighted average remaining lease term (years) Operating leases 6 7 Finance leases 6 7 Weighted average discount rate Operating leases 2.2 % 2.0 % Finance leases 3.2 % 3.0 %
LEASES AND COMMITMENTS	LEASES AND COMMITMENTS The Company’s lease agreements primarily consist of real estate property, such as manufacturing facilities, warehouses, and office buildings, in addition to personal property, such as vehicles, manufacturing and information technology equipment. The Company determines whether a contract is or contains a lease at contract inception. The majority of the Company’s lease arrangements are comprised of fixed payments, and a limited number of these arrangements include a variable payment component based on certain index fluctuations. As of December 31, 2022, a significant portion of the Company’s leases were classified as operating leases. Generally, the Company’s operating leases have renewal options that extend the lease terms, and some include options to terminate the agreement or purchase the leased asset. The amortizable life of these assets is the lesser of its useful life or the lease term, including renewal periods reasonably assured of being exercised at lease inception. All leases with an initial term of 12 months or less without an option to extend or purchase the underlying asset that the Company is reasonably certain to exercise (“short-term leases”) are not recorded on the Consolidated Balance Sheet, and lease expense is recognized on a straight-line basis over the lease term. The following table presents the lease assets and lease liabilities as of December 31, 2022 and 2021: December 31, (in millions) 2022 2021 Assets Balance Sheet Location Operating leases Other non-current assets $ 199 $ 185 Finance leases Property, plant and equipment, net 10 11 Total lease assets $ 209 $ 196 Liabilities Current Operating leases Other current liabilities $ 42 $ 43 Finance leases Notes payable and other short-term debt 3 2 Non-current Operating leases Other non-current liabilities 166 152 Finance leases Long-term debt 9 11 Total lease liabilities $ 220 $ 208 The following table presents lease obligations arising from obtaining leased assets for the years ended December 31, 2022 and 2021: December 31, (in millions) 2022 2021 Operating leases $ 39 $ 27 Finance leases 2 1 Total lease obligations $ 41 $ 28 The following table presents the maturity of lease liabilities as of December 31, 2022: (in millions) Operating leases Finance leases 2023 $ 47 $ 2 2024 40 2 2025 37 2 2026 32 2 2027 26 2 After 2027 44 3 Total (undiscounted) lease payments $ 226 $ 13 Less: Imputed interest 18 1 Present value of lease liabilities $ 208 $ 12 In the years ended December 31, 2022, 2021 and 2020, the Company recorded operating lease expense of $50 million, $57 million and $29 million, respectively. In the years ended December 31, 2022, 2021 and 2020, the operating cash flows for operating leases were $50 million, $54 million and $29 million, respectively. In the years ended December 31, 2022, 2021 and 2020, the Company recorded short-term lease costs of $25 million, $21 million and $21 million, respectively. Finance lease costs and related cash flows were immaterial for the periods presented. ASC Topic 842, “Leases”, requires that the rate implicit in the lease be used if readily determinable. Generally, implicit rates are not readily determinable in the Company’s agreements, so the incremental borrowing rate is used instead for such lease arrangements. The incremental borrowing rates are determined using rates specific to the term of the lease, economic environments where lease activity is concentrated, value of lease portfolio, and assuming full collateralization of the loans. The following table presents the terms and discount rates: December 31, 2022 2021 Weighted average remaining lease term (years) Operating leases 6 7 Finance leases 6 7 Weighted average discount rate Operating leases 2.2 % 2.0 % Finance leases 3.2 % 3.0 %

EARNINGS PER SHARE

EARNINGS PER SHARE	12 Months Ended
	Dec. 31, 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 described in Note 19, “Stock-Based Compensation,” to the Consolidated Financial Statements 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 0.8 million, 0.8 million and 0.2 million of performance share units excluded from the computation of the diluted earnings per share for the years ended December 31, 2022, 2021 and 2020, respectively, because the related performance criteria had not been met as of the balance sheet dates. As a result of the acquisition of Delphi Technologies, approximately 37 million shares were issued on October 1, 2020, which resulted in dilution of approximately 9 million shares on a year-to-date basis. The following table reconciles the numerators and denominators used to calculate basic and diluted earnings per share of common stock: Year Ended December 31, (in millions except share and per share amounts) 2022 2021 2020 Basic earnings per share: Net earnings attributable to BorgWarner Inc. $ 944 $ 537 $ 500 Weighted average shares of common stock outstanding 235.5 238.1 213.0 Basic earnings per share of common stock $ 4.01 $ 2.25 $ 2.35 Diluted earnings per share: Net earnings attributable to BorgWarner Inc. $ 944 $ 537 $ 500 Weighted average shares of common stock outstanding 235.5 238.1 213.0 Effect of stock-based compensation 1.3 1.4 1.0 Weighted average shares of common stock outstanding including dilutive shares 236.8 239.5 214.0 Diluted earnings per share of common stock $ 3.99 $ 2.24 $ 2.34 Antidilutive stock-based awards excluded from the calculation of diluted earnings per share — — —

REPORTING SEGMENTS AND RELATED

REPORTING SEGMENTS AND RELATED INFORMATION	12 Months Ended
	Dec. 31, 2022
Segment Reporting [Abstract]
REPORTING SEGMENTS AND RELATED INFORMATION	REPORTING SEGMENTS AND RELATED INFORMATION The Company’s business is aggregated into four reporting segments which are further described below. These segments are strategic business groups, which 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 in 2022 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 second quarter of 2022. Additionally, in the fourth quarter of 2022, the Company moved its battery systems business, previously reported in its Air Management segment, to the e-Propulsion & Drivetrain segment. Related to these transitions, the Company also revised the allocation of Corporate assets to various reporting segments in 2022. The reporting segment disclosures have been updated accordingly which included recasting prior period information for the new reporting structure. • Air Management. This segment develops and manufactures products to improve fuel economy, reduce emissions and enhance performance. The Air Management segment’s technologies include turbochargers, eBoosters, eTurbos, timing systems, emissions systems, thermal systems, gasoline ignition technology, smart remote actuators, powertrain sensors, cabin heaters, battery heaters, battery charging and direct current charging stations. • e-Propulsion & Drivetrain. This segment develops and manufactures products to improve fuel economy, reduce emissions and enhance performance in combustion, hybrid and electric vehicles. The e-Propulsion & Drivetrain segment’s technologies include rotating electrical components, power electronics, electric drive motors, battery systems, battery packs, control modules, software, friction and mechanical products for automatic transmissions and torque-management products. • Fuel Systems (formerly known as Fuel Injection). This segment includes gasoline and diesel fuel injection components and systems. The fuel injection systems portfolio includes pumps, injectors, evaporative canisters, fuel delivery modules, fuel rails and fuel rail assemblies, engine control units, and complete systems including associated software and calibration services, that deliver greater efficiency and improve fuel economy for traditional and hybrid vehicles. • Aftermarket. Through this segment, the Company sells products and services to independent aftermarket customers and original equipment service customers with both new and remanufactured products. The aftermarket product portfolio includes a wide range of solutions covering the fuel injection, electronics and engine management, starters and alternators, maintenance, test equipment and vehicle diagnostics categories. 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 the measure of segment income or loss used by the Company. 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. The Company believes Segment Adjusted Operating Income is most reflective of the operational profitability or loss of its reporting segments. The following tables show segment information and Segment Adjusted Operating Income for the Company’s reporting segments: 2022 Segment information Net sales Year-end assets Depreciation/ amortization Long-lived asset expenditures 1 (in millions) Customers Inter-segment Net Air Management $ 7,034 $ 95 $ 7,129 $ 5,376 $ 245 $ 192 e-Propulsion & Drivetrain 5,440 185 5,625 6,416 278 415 Fuel Systems 2,052 262 2,314 2,227 140 99 Aftermarket 1,275 10 1,285 1,281 23 16 Inter-segment eliminations — (552) (552) — — — Total 15,801 — 15,801 15,300 686 722 Corporate 2 — — — 1,694 35 1 Consolidated $ 15,801 $ — $ 15,801 $ 16,994 $ 721 $ 723 2021 Segment information Net sales Year-end assets Depreciation/ amortization Long-lived asset expenditures 1 (in millions) Customers Inter-segment Net Air Management $ 6,720 $ 100 $ 6,820 $ 5,274 $ 268 $ 239 e-Propulsion & Drivetrain 4,918 168 5,086 6,122 278 262 Fuel Systems 1,996 241 2,237 2,306 166 125 Aftermarket 1,204 8 1,212 1,204 24 6 Inter-segment eliminations — (517) (517) — — — Total 14,838 — 14,838 14,906 736 632 Corporate 2 — — — 1,669 36 34 Consolidated $ 14,838 $ — $ 14,838 $ 16,575 $ 772 $ 666 2020 Segment information Net sales Year-end assets Depreciation/ amortization 3 Long-lived asset expenditures 1 (in millions) Customers Inter-segment Net Air Management $ 5,496 $ 68 $ 5,564 $ 5,385 $ 235 $ 202 e-Propulsion & Drivetrain 3,648 47 3,695 5,017 242 185 Fuel Systems 537 56 593 2,375 38 29 Aftermarket 484 4 488 1,177 21 9 Inter-segment eliminations — (175) (175) — — — Total 10,165 — 10,165 13,954 536 425 Corporate 2 — — — 2,075 32 16 Consolidated $ 10,165 $ — $ 10,165 $ 16,029 $ 568 $ 441 _______________ 1 Long-lived asset expenditures include capital expenditures and tooling outlays. 2 Corporate assets include cash and cash equivalents, investments and long-term receivables, and deferred income taxes. 3 In 2020, e-Propulsion & Drivetrain includes $38 million related to accelerated amortization for certain intangibles, refer to Note 12, “Goodwill and Other Intangibles,” for more information. Segment Adjusted Operating Income Year Ended December 31, (in millions) 2022 2021 2020 Air Management $ 1,068 $ 1,064 $ 762 e-Propulsion & Drivetrain 379 458 368 Fuel Systems 249 235 49 Aftermarket 196 164 54 Segment Adjusted Operating Income 1,892 1,921 1,233 Corporate, including stock-based compensation 289 302 192 Intangible asset amortization expense 97 88 89 Restructuring expense 59 163 203 Merger, acquisition and divestiture expense, net 40 50 96 Asset impairments and lease modifications 30 17 17 (Gain) loss on sales of businesses (13) 29 — Other non-comparable items 16 (3) (9) Customer warranty settlement (Note 21) — 124 — Amortization of inventory fair value adjustment — — 27 Equity in affiliates' earnings, net of tax (38) (48) (18) Unrealized loss (gain) on debt and equity securities 73 362 (382) Interest expense, net 52 93 61 Other postretirement income (31) (45) (7) Earnings before income taxes and noncontrolling interest 1,318 789 964 Provision for income taxes 292 150 397 Net earnings 1,026 639 567 Net earnings attributable to the noncontrolling interest, net of tax 82 102 67 Net earnings attributable to BorgWarner Inc. $ 944 $ 537 $ 500 Geographic Information During the year ended December 31, 2022, approximately 81% of the Company’s consolidated net sales were outside the U.S., attributing sales to the location of production rather than the location of the customer. Outside the U.S., China, Mexico, Germany, Poland, South Korea and the United Kingdom exceeded 5% of consolidated net sales during the year ended December 31, 2022. The Company’s investments in equity securities are excluded from the definition of long-lived assets, as are goodwill and certain other non-current assets. Net sales Long-lived assets (in millions) 2022 2021 2020 2022 2021 2020 United States $ 3,054 $ 2,490 $ 2,023 $ 635 $ 625 $ 937 Europe: Germany 1,439 1,342 1,175 355 405 338 Poland 1,086 1,121 696 328 324 352 United Kingdom 837 821 276 195 215 229 Other Europe 1,992 1,921 1,412 709 713 804 Total Europe 5,354 5,205 3,559 1,587 1,657 1,723 China 3,383 3,518 2,269 1,045 1,042 1,055 Mexico 1,987 1,736 1,035 653 623 367 South Korea 1,046 1,096 814 220 256 301 Other foreign 977 793 465 225 192 208 Total $ 15,801 $ 14,838 $ 10,165 $ 4,365 $ 4,395 $ 4,591 Sales to Major Customers Consolidated net sales to Ford (including its subsidiaries) were approximately 13%, 10% and 13% for the years ended December 31, 2022, 2021 and 2020, respectively. Consolidated net sales to Volkswagen (including its subsidiaries) were approximately 8%, 9% and 11% for the years ended December 31, 2022, 2021 and 2020. Such sales consisted of a variety of products to a variety of customer locations and regions. No other single customer accounted for more than 10% of consolidated net sales in any of the years presented. Sales by Product Line Sales of turbochargers for light vehicles represented approximately 20%, 19% and 24% of consolidated net sales for the years ended December 31, 2022, 2021 and 2020, respectively. No other single product line accounted for more than 10% of consolidated net sales in any of the years presented.

OPERATING CASH FLOWS AND OTHER

OPERATING CASH FLOWS AND OTHER SUPPLEMENTAL FINANCIAL INFORMATION	12 Months Ended
	Dec. 31, 2022
Supplemental Cash Flow Elements [Abstract]
OPERATING CASH FLOWS AND OTHER SUPPLEMENTAL FINANCIAL INFORMATION	OPERATING CASH FLOWS AND OTHER SUPPLEMENTAL FINANCIAL INFORMATION Year Ended December 31, (in millions) 2022 2021 2020 OPERATING Net earnings $ 1,026 $ 639 $ 567 Adjustments to reconcile net earnings to net cash flows from operations: Depreciation and tooling amortization 624 684 479 Intangible asset amortization 97 88 89 Restructuring expense, net of cash paid 45 123 135 Stock-based compensation expense 75 62 41 (Gain) loss on sales of businesses (15) 29 — Loss on debt extinguishment — 20 — Asset impairments 30 14 17 Unrealized loss (gain) on debt and equity securities 73 362 (382) Deferred income tax (benefit) provision (65) (180) 123 Gain on insurance recovery received for property damages — (5) (9) Other non-cash adjustments (31) (31) (13) Net earnings adjustments to reconcile to net cash flows from operations 1,859 1,805 1,047 Retirement plan contributions (26) (30) (182) Changes in assets and liabilities, excluding effects of acquisitions, divestitures and foreign currency translation adjustments: Receivables (564) (59) 27 Inventories (215) (268) (28) Prepayments and other current assets 28 11 23 Accounts payable and accrued expenses 438 (134) 186 Prepaid taxes and income taxes payable 63 8 35 Other assets and liabilities (14) (27) 76 Net cash provided by operating activities $ 1,569 $ 1,306 $ 1,184 SUPPLEMENTAL CASH FLOW INFORMATION Cash paid during the year for: Interest $ 138 $ 130 $ 97 Income taxes, net of refunds $ 319 $ 342 $ 205 Non-cash investing transactions: Period end accounts payable related to property, plant and equipment purchases $ 241 $ 142 $ 182

SUMMARY OF SIGNIFICANT ACCOUN_2

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	12 Months Ended
	Dec. 31, 2022
Accounting Policies [Abstract]
Basis of presentation	Basis of presentation Certain prior period amounts have been reclassified to conform to current period presentation. The Company’s Consolidated Financial Statements reflect the results of acquisitions following the date of the respective acquisition. Refer to Note 2, “Acquisitions and Dispositions,” to the Consolidated Financial Statements for more information.
Use of estimates	Use of estimates The preparation of financial statements in conformity with accounting principles generally accepted in the United States of America (“GAAP”) requires management to make estimates and assumptions. These estimates and assumptions affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities as of the date of the financial statements and the accompanying notes, as well as the amounts of revenues and expenses reported during the periods covered by these financial statements and accompanying notes. Actual results could differ from those estimates.
Principles of Consolidation	Principles of consolidation The Consolidated Financial Statements include all majority-owned subsidiaries with a controlling financial interest. All inter-company balances and transactions have been eliminated in consolidation.
Joint ventures and equity securities	Joint ventures and equity securities The Company has investments in three unconsolidated joint ventures: NSK-Warner K.K., Turbo Energy Private Limited and Delphi-TVS Diesel Systems Ltd of which the Company owns 50%, 32.6% and 52.5%, respectively. These joint ventures are non-controlled affiliates in which the Company exercises significant influence but does not have a controlling financial interest and, therefore, are accounted for under the equity method. With respect to the Company’s 52.5%-owned joint venture, although the Company is the majority owner, it does not have the ability to control significant decisions or management of the entity. Generally, under the equity method, the Company’s original investments in these joint ventures are recorded at cost and subsequently adjusted by the Company’s share of equity in income or losses. The Company monitors its equity method investments for indicators of other-than-temporary declines in fair value on an ongoing basis. If such a decline has occurred, an impairment charge is recorded, which is measured as the difference between the carrying value and the estimated fair value. The Company’s investment in these non-controlled affiliates is included within Investments and long-term receivables in the Consolidated Balance Sheets. The Company’s share of equity in income or losses is included in Equity in affiliates’ earnings, net of tax in the Consolidated Statements of Operations. The Company also has certain investments for which it does not have the ability to exercise significant influence (generally when ownership interest is less than 20%). The Company’s investment in these equity securities is included within Investments and long-term receivables in the Consolidated Balance Sheet. Refer to Note 10, “Other Current and Non-Current Assets,” to the Consolidated Financial Statements for more information. Interests in privately held companies that do not have readily determinable fair values are accounted for using the measurement alternative under ASC Topic 321, “Investments - Equity Securities,” which includes monitoring on an ongoing basis for indicators of impairments or upward adjustments. These equity securities are measured at cost less impairments, adjusted for observable price changes in orderly transactions for the identical or similar investment of the same issuer. If the Company determines that an indicator of impairment or upward adjustment is present, an adjustment is recorded, which is measured as the difference between carrying value and estimated fair value. Estimated fair value is generally determined using an income approach on discounted cash flows or negotiated transaction values. Equity securities that have readily determinable fair values are measured at fair value. Equity securities that do not have a readily determinable fair value and which provide a net asset value (“NAV”) or its equivalent, are valued using NAV as a practical expedient. Changes in fair value and NAV are recorded in Unrealized loss (gain) on debt and equity securities in the Consolidated Statements of Operations. Debt securities On November 16, 2022, the Company entered into a strategic partnership with Wolfspeed, Inc. (“Wolfspeed”) as part of which the Company invested $500 million in convertible debt securities of Wolfspeed. The Company elected to classify the debt security as trading and will remeasure quarterly using fair value in accordance with ASC Topic 320, “Investments.” Refer to Note 16, “Fair Value Measurements,” to the Consolidated Financial Statements for more information regarding the fair value of the convertible debt securities. The Company’s investment in the debt securities is included within Investments and long-term receivables in the Consolidated Balance Sheets. The changes in fair value are recorded in Unrealized loss (gain) on debt and equity securities in the Consolidated Statements of Operations.
Business Combinations	Business combinations In accordance with ASC Topic 805, “Business Combinations,” acquisitions are recorded using the acquisition method of accounting. The Company includes the operating results of acquired entities from their respective dates of acquisition. The Company recognizes and measures the identifiable assets acquired, liabilities assumed, and any non-controlling interest at the acquisition date fair value. 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 that may include revenue growth rates, estimated earnings, royalty rates, obsolescence factors, contributory asset charges, customer attrition and discount rates. The excess, if any, of total consideration transferred in a business combination over the fair value of identifiable assets acquired, liabilities assumed and any non-controlling interest is recognized as goodwill. Costs incurred as a result of a business combination other than costs related to the issuance of debt or equity securities are recorded in the period the costs are incurred. During the measurement period, which may be up to one year from the acquisition date, the Company may record adjustments to assets acquired and liabilities assumed with the corresponding offset to goodwill.
Revenue recognition	Revenue recognition Revenue is recognized when performance obligations under the terms of a contract are satisfied, which generally occurs with the transfer of control of the products. For most products, transfer of control occurs upon shipment or delivery; however, a limited number of customer arrangements for 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. Revenue is measured at the amount of consideration the Company expects to receive in exchange for transferring the goods. Although the Company may enter into long-term supply arrangements with its major customers, the prices and volumes are not fixed over the life of the arrangements, and a contract does not exist for purposes of applying ASC Topic 606, “Revenue from Contracts with Customers,” until volumes are contractually known. Sales incentives and allowances (including returns) are recognized as a reduction to revenue at the time of the related sale. The Company estimates the allowances based on an analysis of historical experience. Taxes assessed by a governmental authority collected by the Company concurrent with a specific revenue-producing transaction are excluded from net sales. Shipping and handling fees billed to customers are included in sales, while costs of shipping and handling are included in cost of sales. The Company has elected to apply the accounting policy election available under ASC Topic 606 and accounts for shipping and handling activities as a fulfillment cost. The Company has a limited number of arrangements with customers where the price paid by the customer is dependent on the volume of product purchased over the term of the arrangement. In other arrangements, the Company will provide a rebate to customers based on the volume of products purchased during the course of the arrangement. The Company estimates the volumes to be sold over the term of the arrangement and recognizes revenue based on the estimated amount of consideration to be received from these arrangements. The Company continually seeks business development opportunities and at times provides customer incentives for new program awards. The Company evaluates the underlying economics of each amount of consideration payable to a customer to determine the proper accounting by understanding the reasons for the payment, the rights and obligations resulting from the payment, the nature of the promise in the contract, and other relevant facts and circumstances. 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. The Company recognizes a reduction to revenue as products that the upfront payments are related to are transferred to the customer, based on the total amount of products expected to be sold over the term of the arrangement (generally three
Cost of sales	Cost of sales The Company includes materials, direct labor and manufacturing overhead within cost of sales. Manufacturing overhead is comprised of indirect materials, indirect labor, factory operating costs, warranty costs and other such costs associated with manufacturing products for sale.
Cash and cash equivalents and Restricted cash	Cash and cash equivalents Cash and cash equivalents are valued at fair market value. It is the Company's policy to classify all highly liquid investments with original maturities of three months or less as cash and cash equivalents. Cash and cash equivalents are maintained with several financial institutions. Deposits held with banks may exceed the amount of insurance provided on such deposits. Generally, these deposits may be redeemed upon demand and are maintained with financial institutions of reputable credit and, therefore, bear minimal risk. Restricted cash Restricted cash includes amounts designated for uses other than current operations and is related to the Company’s commitment to acquire or invest in certain companies. As of December 31, 2022 and 2021, the Company had restricted cash of $5 million and $3 million, respectively.
Receivables, net and long-term receivables	Receivables, net and long-term receivables Accounts receivable and long-term receivables are stated at cost less an allowance for credit losses. An allowance for credit losses is recorded for amounts that may become uncollectible in the future. The allowance for credit losses is an estimate based on expected losses, current economic and market conditions, and a review of the current status of each customer’s accounts receivable.
Inventories, net	Inventories, net The majority of inventory is measured using first-in, first-out (“FIFO”) or average-cost methods at the lower of cost or net realizable value, with the exception of certain U.S. inventories that are determined using the last-in, first-out (“LIFO”) method at the lower of cost or market.
Pre-production costs related to long-term supply arrangements	Pre-production costs related to long-term supply arrangements Engineering, research and development and other design and development costs for products sold on long-term supply arrangements are expensed as incurred unless the Company has a contractual guarantee for reimbursement from the customer. Costs for molds, dies and other tools used to make products sold on long-term supply arrangements for which the Company has title to the assets are capitalized in property, plant and equipment and amortized to cost of sales over the shorter of the term of the arrangement or over the estimated useful lives of the assets, typically three
Property, plant and equipment, net	Property, plant and equipment, net Property, plant and equipment is valued at cost less accumulated depreciation. Expenditures for maintenance, repairs and renewals of relatively minor items are generally charged to expense as incurred. Renewals of significant items are capitalized. Depreciation is generally computed on a straight-line basis over the estimated useful lives of the assets. Useful lives for buildings range from 15 to 40 years, and useful lives for machinery and equipment range from three
Impairment of long-lived assets, including definite-lived intangible assets	Impairment of long-lived assets, including definite-lived intangible assets The Company reviews the carrying value of its long-lived assets, whether held for use or disposal, including other amortizing intangible assets, when events and circumstances warrant such a review under ASC Topic 360, “Property, Plant and Equipment.” In assessing long-lived assets for an impairment loss, assets are grouped with other assets and liabilities at the lowest level for which identifiable cash flows are largely independent of the cash flows of other assets and liabilities. In assessing long-lived assets for impairment, management generally considers individual facilities to be the lowest level for which identifiable cash flows are largely independent. A recoverability review is performed using the undiscounted cash flows if there is a triggering event. If the undiscounted cash flow test for recoverability identifies a possible impairment, management will perform a fair value analysis. Management determines fair value under ASC Topic 820, “Fair Value Measurement,” using the appropriate valuation technique of market, income or cost approach. If the carrying value of a long-lived asset is considered impaired, an impairment charge is recorded for the amount by which the carrying value of the long-lived asset exceeds its fair value. Management believes that the estimates of future cash flows and fair value assumptions are reasonable; however, changes in assumptions underlying these estimates could affect the valuations. Significant judgments and estimates used by management when evaluating long-lived assets for impairment include (i) an assessment as to whether an adverse event or circumstance has triggered the need for an impairment review; (ii) undiscounted future cash flows generated by the asset; and (iii) fair valuation of the asset.
Goodwill and other intangible assets	Goodwill and other intangible assets During the fourth quarter of each year, the Company tests goodwill for impairment by either performing a qualitative assessment or a quantitative analysis. The qualitative assessment evaluates various events and circumstances, such as macroeconomic conditions, industry and market conditions, cost factors, relevant events and financial trends, that may impact a reporting unit's fair value. Using this qualitative assessment, the Company determines whether it is more-likely-than-not the reporting unit's fair value exceeds its carrying value. If it is determined that it is not more-likely-than-not the reporting unit's fair value exceeds the carrying value, or upon consideration of other factors, including recent acquisition, restructuring or disposal activity or to refresh the fair values, the Company performs a quantitative goodwill impairment analysis. 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. The Company has definite-lived intangible assets related to patents and developed technology, customer relationships and trade names. The Company amortizes definite-lived intangible assets over their estimated useful lives. The Company also has intangible assets related to acquired trade names that are classified as indefinite-lived when there are no foreseeable limits on the periods of time over which they are expected to contribute cash flows. Costs to renew or extend the term of acquired intangible assets are recognized as expense as incurred. Similar to goodwill, the Company can elect to perform the impairment test for indefinite-lived intangibles other than goodwill (primarily trade names) using a qualitative analysis, considering similar factors as outlined in the goodwill discussion, in order to determine if it is more-likely-than-not that the fair value of the trade names is less than the respective carrying values. If the Company elects to perform or is required to perform a quantitative analysis, the test consists of a comparison of the fair value of the indefinite-lived intangible asset to the carrying value of the asset as of the impairment testing date. The Company estimates the fair value of indefinite-lived intangibles using the relief-from-royalty method, which it believes is an appropriate and widely used valuation technique for such assets. The fair value derived from the relief-from-royalty method is measured as the discounted cash flow savings realized from owning such trade names and not being required to pay a royalty for their use.
Assets and liabilities held for sale	Assets and liabilities held for sale The Company classifies assets and liabilities (disposal groups) to be sold as held for sale in the period in which all of the following criteria are met: management, having the authority to approve the action, commits to a plan to sell the disposal group; the disposal group is available for immediate sale in its present condition subject only to terms that are usual and customary for sales of such disposal groups; an active program to locate a buyer and other actions required to complete the plan to sell the disposal group have been initiated; the sale of the disposal group is probable, and transfer of the disposal group is expected to qualify for recognition as a completed sale within one year, except if events or circumstances beyond the Company’s control extend the period of time required to sell the disposal group beyond one year; the disposal group is being actively marketed for sale at a price that is reasonable in relation to its current fair value; and actions required to complete the plan indicate that it is unlikely that significant changes to the plan will be made or that the plan will be withdrawn. The Company initially measures a disposal group that is classified as held for sale at the lower of its carrying value or fair value less any costs to sell. Any loss resulting from this measurement is recognized in the period in which the held for sale criteria are met. Conversely, gains are not recognized on the sale of a disposal group until the date of sale. The Company assesses the fair value of a disposal group, less any costs to sell, each reporting period it remains classified as held for sale and reports any subsequent changes as an adjustment to the carrying value of the disposal group, as long as the new carrying value does not exceed the carrying value of the disposal group at the time it was initially classified as held for sale. Additionally, depreciation is not recorded during the period in which the long-lived assets, included in the disposal group, are classified as held for sale. Upon determining that a disposal group meets the criteria to be classified as held for sale, the Company reports the assets and liabilities of the disposal group, if material, in the line items assets held for sale and liabilities held for sale in the Consolidated Balance Sheets.
Product warranties	Product warranties The Company provides warranties on some, but not all, of its products. The warranty terms are typically from one
Other loss accruals and valuation allowances	Other loss accruals and valuation allowances The Company has numerous other loss exposures, such as customer claims, workers’ compensation claims, litigation and recoverability of certain assets. Establishing loss accruals or valuation allowances for these matters requires the use of estimates and judgment in regard to the risk exposure and ultimate realization. The Company estimates losses using consistent and appropriate methods; however, changes to its assumptions could materially affect the recorded accrued liabilities for loss or asset valuation allowances.
Environmental contingencies	Environmental contingencies The Company accounts for environmental costs in accordance with ASC Topic 450, “Contingencies.” Costs related to environmental assessments and remediation efforts at operating facilities are accrued when it is probable that a liability has been incurred and the amount of that liability can be reasonably estimated. Estimated costs are recorded at undiscounted amounts, based on experience and assessments and are regularly evaluated. The liabilities are recorded in Other current and Other non-current liabilities in the Company’s Consolidated Balance Sheets.
Government grants	Government grants The Company periodically receives government grants representing assistance provided by a government. These government grants are generally received in cash and typically provide reimbursement related to acquisition of property and equipment, product development or local governmental economic relief. The government grants are generally amortized using a systematic and rational method over the life of the grant.
Derivative financial instruments	Derivative financial instruments The Company recognizes that certain normal business transactions and foreign currency operations generate risk. Examples of risks include exposure to exchange rate risk related to transactions denominated in currencies other than the functional currency, changes in commodity costs and interest rates. It is the objective of the Company to assess the impact of these transaction risks and offer protection from selected risks through various methods, including financial
Foreign currency	Foreign currency The financial statements of foreign subsidiaries are translated to U.S. Dollars using the period-end exchange rate for assets and liabilities and an average exchange rate for each period for revenues, expenses and capital expenditures. The local currency is the functional currency for substantially all of the Company's foreign subsidiaries. Translation adjustments for foreign subsidiaries are recorded as a component of accumulated other comprehensive income (loss) in equity. The Company recognizes transaction gains and losses arising from fluctuations in currency exchange rates on transactions denominated in currencies other than the functional currency in earnings as incurred.
Pension and other postretirement plans	Pensions and other postretirement employee defined benefits The Company’s defined benefit pension and other postretirement employee benefit plans are accounted for in accordance with ASC Topic 715, “Compensation - Retirement Benefits.” Disability, early retirement and other postretirement employee benefits are accounted for in accordance with ASC Topic 712, “Compensation - Nonretirement Postemployment Benefits.” Pensions and other postretirement employee benefit costs and related liabilities and assets are dependent upon assumptions used in calculating such amounts. These assumptions include discount rates, expected returns on plan assets, health care cost trends, compensation and other factors. In accordance with GAAP, actual results that differ from the assumptions used are accumulated and amortized over future periods, and accordingly, generally affect recognized expense in future periods.
Restructuring	Restructuring Restructuring costs may occur when the Company takes action to exit or significantly curtail a part of its operations or implements a reorganization that affects the nature and focus of operations. A restructuring charge can consist of severance costs associated with reductions to the workforce, costs to terminate an operating lease or contract, professional fees and other costs incurred related to the implementation of restructuring activities.
Income taxes	Income taxes In accordance with ASC Topic 740, “Income Taxes,” the Company’s income tax expense is calculated based on expected income and statutory tax rates in the various jurisdictions in which the Company operates and requires the use of management’s estimates and judgments. Accounting for income taxes is complex, in part because the Company conducts business globally and, therefore, files income tax returns in numerous tax jurisdictions. Management judgment is required in determining the Company’s worldwide provision for income taxes and recording the related assets and liabilities, including accruals for unrecognized tax benefits and assessing the need for valuation allowances. The determination of accruals for unrecognized tax benefits includes the application of complex tax laws in a multitude of jurisdictions across the Company’s global operations. Management judgment is required in determining the gross unrecognized tax benefits’ related liabilities. In the ordinary course of the Company’s business, there are many transactions and calculations where the ultimate tax determination is less than certain. Accruals for unrecognized tax benefits are established when, despite the belief that tax positions are supportable, there remain certain positions that do not meet the minimum probability threshold, which is a tax position that is more-likely-than-not to be sustained upon examination by the applicable taxing authority.
New Accounting Pronouncements	New Accounting Pronouncements Recently Adopted Accounting Standards 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 the Consolidated Financial Statements; however, the Company has included the required disclosures. Refer to Note 1, “Summary of Significant Accounting Policies,” to the Consolidated Financial Statements above for more detail. Accounting Standards Not Yet Adopted 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 Topic 606 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 AND DISPOSITIONS (

ACQUISITIONS AND DISPOSITIONS (Tables)	12 Months Ended
	Dec. 31, 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 July 29, 2022, the acquisition date: (in millions) Initial Allocation Measurement Period Adjustments Revised Allocation ASSETS Current assets $ 7 $ — $ 7 Goodwill 104 — 104 Other intangible assets, net 27 — 27 Other non-current assets 4 — 4 Total assets acquired 142 — 142 LIABILITIES Current liabilities 3 — 3 Other non-current liabilities 8 — 8 Total liabilities assumed 11 — 11 Net assets acquired $ 131 $ — $ 131 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 Measurement Period Adjustments Revised Allocation ASSETS Current assets $ 8 $ (2) $ 6 Property, plant and equipment, net 9 2 11 Goodwill 132 (20) 112 Other intangible assets, net 87 — 87 Total assets acquired 236 (20) 216 LIABILITIES Current liabilities 2 — 2 Other non-current liabilities 22 — 22 Total liabilities assumed 24 — 24 Net assets acquired $ 212 $ (20) $ 192 The following table summarizes the estimated fair values of assets acquired and liabilities assumed as of the acquisition date and subsequent measurement period adjustments: (in millions) Initial Allocation Measurement Period Adjustments 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 interests 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 Developed technology 13 years $ 22 Customer relationships 8 years 5 Total other intangible assets $ 27 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 names Indefinite 35 Total other intangible assets $ 130
Schedule of Purchase Price Consideration	The following table summarizes the purchase price for Delphi Technologies: (in millions, except for share data) BorgWarner common stock issued for purchase of Delphi Technologies 37,188,819 BorgWarner share price at October 1, 2020 $ 39.54 Fair value of stock consideration $ 1,470 Stock compensation consideration 7 Total stock consideration $ 1,477 Cash consideration 18 Repayment of Delphi Technologies’ debt 896 Total consideration $ 2,391
Schedule of Pro Forma Financial Information	The following table summarizes the net sales and earnings related to Delphi Technologies’ operations that have been included in the Company’s Consolidated Statement of Operations for the year ended December 31, 2020, following the October 1, 2020 acquisition date: (in millions) Net sales $ 1,120 Net earnings attributable to BorgWarner Inc. $ 30 Actual Pro forma (unaudited) Year Ended December 31, (in millions) 2022 2021 2020 Net sales $ 15,801 $ 14,838 $ 12,792 Net earnings attributable to BorgWarner Inc. $ 944 $ 537 $ 616

REVENUE FROM CONTRACTS WITH C_2

REVENUE FROM CONTRACTS WITH CUSTOMERS (Tables)	12 Months Ended
	Dec. 31, 2022
Revenue from Contract with Customer [Abstract]
Schedule of Disaggregation of Revenue	The following table represents a disaggregation of revenue from contracts with customers by reporting segment and region for the years ended December 31, 2022, 2021, and 2020. The balances for the years ended December 31, 2021 and 2020 have been recast for inter-segment transitions of certain businesses that were completed during 2022. Refer to Note 24, Reporting Segments and Related Information to the Consolidated Financial Statements for more information. Year ended December 31, 2022 ( in millions ) Air Management e-Propulsion & Drivetrain Fuel Systems Aftermarket Total North America $ 1,989 $ 1,868 $ 473 $ 711 $ 5,041 Europe 2,845 1,195 913 401 5,354 Asia 2,018 2,377 599 64 5,058 Other 182 — 67 99 348 Total $ 7,034 $ 5,440 $ 2,052 $ 1,275 $ 15,801 Year ended December 31, 2021 ( in millions ) Air Management e-Propulsion & Drivetrain Fuel Systems Aftermarket Total North America $ 1,664 $ 1,616 $ 302 $ 643 $ 4,225 Europe 2,805 973 1,004 423 5,205 Asia 2,103 2,329 627 61 5,120 Other 148 — 63 77 288 Total $ 6,720 $ 4,918 $ 1,996 $ 1,204 $ 14,838 Year ended December 31, 2020 ( in millions ) Air Management e-Propulsion & Drivetrain Fuel Systems Aftermarket Total North America $ 1,358 $ 1,284 $ 67 $ 348 $ 3,057 Europe 2,458 733 277 91 3,559 Asia 1,585 1,631 180 15 3,411 Other 95 — 13 30 138 Total $ 5,496 $ 3,648 $ 537 $ 484 $ 10,165

RESTRUCTURING (Tables)

RESTRUCTURING (Tables)	12 Months Ended
	Dec. 31, 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 other termination benefits) and other costs, which are primarily professional fees and costs related to facility closures and exits. (in millions) Air Management e-Propulsion & Drivetrain Fuel Systems Aftermarket Corporate Total Year ended December 31, 2022 Employee termination benefits $ 24 $ 13 $ 3 $ — $ — $ 40 Other 2 9 8 — — 19 Total restructuring expense $ 26 $ 22 $ 11 $ — $ — $ 59 Year ended December 31, 2021 Employee termination benefits $ 34 $ 12 $ 53 $ — $ — $ 99 Other 18 43 1 — 2 64 Total restructuring expense $ 52 $ 55 $ 54 $ — $ 2 $ 163 Year ended December 31, 2020 Employee termination benefits $ 50 $ 54 $ 8 $ 1 $ 44 $ 157 Other 29 16 — — 1 46 Total restructuring expense $ 79 $ 70 $ 8 $ 1 $ 45 $ 203
Schedule of Restructuring Reserve of Roll Forward of the Restructuring Liability	The following table displays a rollforward of the restructuring liability recorded within the Company’s Consolidated Balance Sheets and the related cash flow activity: (in millions) Employee termination benefits Other Total Balance at January 1, 2021 $ 160 $ 13 $ 173 Restructuring expense, net 99 64 163 Cash payments (128) (61) (189) Foreign currency translation adjustment and other (5) (3) (8) Balance at December 31, 2021 126 13 139 Restructuring expense, net 40 19 59 Cash payments (99) (28) (127) Foreign currency translation adjustment and other (8) 5 (3) Balance at December 31, 2022 $ 59 $ 9 $ 68 Less: Non-current restructuring liability 22 — 22 Current restructuring liability at December 31, 2022 $ 37 $ 9 $ 46

RESEARCH AND DEVELOPMENT COSTS

RESEARCH AND DEVELOPMENT COSTS (Tables)	12 Months Ended
	Dec. 31, 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: Year Ended December 31, (in millions) 2022 2021 2020 Gross R&D expenditures $ 968 $ 930 $ 533 Customer reimbursements (182) (223) (57) Net R&D expenditures $ 786 $ 707 $ 476

OTHER OPERATING EXPENSE, NET (T

OTHER OPERATING EXPENSE, NET (Tables)	12 Months Ended
	Dec. 31, 2022
Other Income and Expenses [Abstract]
Schedule of Other Operating Expense (Income), Net	Items included in Other operating expense, net consist of: Year Ended December 31, (in millions) 2022 2021 2020 Merger, acquisition and divestiture expense, net $ 40 $ 50 $ 96 Asset impairments 30 14 17 (Gain) loss on sales of businesses (13) 29 — Intangible asset accelerated amortization (Note 12) — — 38 Other income, net 1 (12) (13) Other operating expense, net $ 58 $ 81 $ 138

INCOME TAXES (Tables)

INCOME TAXES (Tables)	12 Months Ended
	Dec. 31, 2022
Income Tax Disclosure [Abstract]
Schedule of Income Tax Expense (Benefit)	Earnings before income taxes and the provision for income taxes are presented in the following table. Year Ended December 31, (in millions) 2022 2021 2020 Earnings (loss) before income taxes: U.S. 1 $ 51 $ (423) $ 437 Non-U.S. 1 1,267 1,212 527 Total $ 1,318 $ 789 $ 964 Provision for income taxes: Current: Federal $ 75 $ 43 $ 19 State 7 7 2 Foreign 276 276 252 Total current expense 358 326 273 Deferred: Federal (58) (98) 70 State (9) (13) 11 Foreign 1 (65) 43 Total deferred (benefit) expense (66) (176) 124 Total provision for income taxes $ 292 $ 150 $ 397 __________________________ 1 In 2021, the U.S. loss before income taxes was primarily related to the $362 million unrealized loss related to the Company’s investment in Romeo Power, Inc. In 2020, the Company recognized a $382 million unrealized gain related to its investment in Romeo Power, Inc.
Schedule of Effective Income Tax Rate Reconciliation	The following table provides a reconciliation of tax expense based on the U.S. statutory tax rate to final tax expense. Year Ended December 31, (in millions) 2022 2021 2020 Income taxes at U.S. statutory rate of 21% $ 277 $ 166 $ 203 Increases (decreases) resulting from: Valuation allowance adjustments, net 67 39 53 Net tax on remittance of foreign earnings 36 43 93 Foreign rate differentials 25 36 21 Reserve adjustments, settlements and claims 16 (17) 45 Impact of tax law and rate change 2 (20) — State taxes, net of federal benefit (4) (9) 10 Affiliates' earnings (6) (10) (4) U.S. tax on non-U.S. earnings (11) 4 10 Changes in accounting methods and filing positions (14) (18) (18) Tax credits (16) (5) (12) Enhanced research and development deductions (42) (27) (9) Tax holidays (43) (76) (36) Other, net 5 44 41 Provision for income taxes, as reported $ 292 $ 150 $ 397
Schedule of Reconciliation of Total Gross Unrecognized Tax Benefits	A roll forward of the Company’s total gross unrecognized tax benefits is presented below: (in millions) 2022 2021 2020 Balance, January 1 $ 221 $ 231 $ 146 Additions based on tax positions related to current year 20 23 14 Acquisitions — 8 54 (Reductions) additions for tax positions of prior years (8) — 9 Reductions for lapse in statute of limitations (14) (36) (5) Reductions for closure of tax audits and settlements (21) — — Translation adjustment (14) (5) 13 Balance, December 31 $ 184 $ 221 $ 231
Schedule of Tax Jurisdiction	The Company is no longer subject to income tax examinations by tax authorities in its major tax jurisdictions as follows: Tax jurisdiction Years no longer subject to audit Tax jurisdiction Years no longer subject to audit U.S. Federal 2015 and prior Japan 2018 and prior Barbados 2016 and prior Luxembourg 2016 and prior China 2015 and prior Mexico 2015 and prior France 2015 and prior Poland 2016 and prior Germany 2011 and prior South Korea 2015 and prior Hungary 2015 and prior United Kingdom 2015 and prior
Schedule of Deferred Tax Assets (Liabilities)	The components of deferred tax assets and liabilities consist of the following: December 31, (in millions) 2022 2021 Deferred tax assets: Net operating loss and capital loss carryforwards $ 607 $ 634 Interest limitation carryforwards 156 123 Research and development capitalization 146 91 Pension and other postretirement benefits 45 41 Employee compensation 46 44 Warranty 31 31 State tax credits 29 28 Unrecognized tax benefits 24 32 Unrealized loss on equity securities 8 — Foreign tax credits 7 8 Other comprehensive loss — 39 Other 167 167 Total deferred tax assets $ 1,266 $ 1,238 Valuation allowance (591) (551) Net deferred tax asset $ 675 $ 687 Deferred tax liabilities: Goodwill and intangible assets (267) (274) Unremitted foreign earnings (141) (146) Fixed assets (121) (126) Other comprehensive income (14) — Unrealized gain on equity securities — (5) Other (87) (88) Total deferred tax liabilities $ (630) $ (639) Net deferred taxes $ 45 $ 48

RECEIVABLES, NET (Tables)

RECEIVABLES, NET (Tables)	12 Months Ended
	Dec. 31, 2022
Receivables [Abstract]
Schedule of Accounts, Notes, Loans and Financing Receivable	The table below provides details of receivables as of December 31, 2022 and 2021: December 31, (in millions) 2022 2021 Receivables, net: Customers $ 2,823 $ 2,522 Indirect taxes 319 240 Other 199 149 Gross receivables 3,341 2,911 Allowance for credit losses (18) (13) Total receivables, net $ 3,323 $ 2,898
Schedule of Accounts Receivable, Allowance for Credit Loss	The table below summarizes the activity in the allowance for credit losses for the years ended December 31, 2022, 2021 and 2020: Year Ended December 31, (in millions) 2022 2021 2020 Beginning balance, January 1 $ (13) $ (11) $ (6) Provision (6) (3) (11) Write-offs — — 7 Translation adjustment and other 1 1 (1) Ending balance, December 31 $ (18) $ (13) $ (11) Factoring

INVENTORIES, NET (Tables)

INVENTORIES, NET (Tables)	12 Months Ended
	Dec. 31, 2022
Inventory Disclosure [Abstract]
Schedule of Inventory	A summary of Inventories, net is presented below: December 31, ( in millions ) 2022 2021 Raw material and supplies $ 1,203 $ 1,057 Work-in-progress 176 175 Finished goods 333 327 FIFO inventories 1,712 1,559 LIFO reserve (25) (25) Inventories, net $ 1,687 $ 1,534

OTHER CURRENT AND NON-CURRENT_2

OTHER CURRENT AND NON-CURRENT ASSETS (Tables)	12 Months Ended
	Dec. 31, 2022
Deferred Costs, Capitalized, Prepaid, and Other Assets Disclosure [Abstract]
Schedule of Additional Related Assets	Additional detail related to assets is presented below: December 31, ( in millions) 2022 2021 Prepayments and other current assets: Prepaid tooling $ 82 $ 81 Prepaid taxes 40 64 Customer incentive payments (Note 3) 34 36 Derivative instruments 18 13 Contract assets (Note 3) 16 17 Prepaid insurance 11 9 Prepaid engineering 9 27 Other 59 74 Total prepayments and other current assets $ 269 $ 321 Investments and long-term receivables: Investment in debt securities $ 455 $ — Investment in equity affiliates 279 298 Long-term receivables 87 102 Investment in equity securities 75 130 Total investments and long-term receivables $ 896 $ 530 Other non-current assets: Deferred income taxes (Note 7) $ 239 $ 254 Operating leases (Note 22) 199 185 Customer incentive payments (Note 3) 99 137 Derivative instruments 68 8 Other 63 99 Total other non-current assets $ 668 $ 683

PROPERTY, PLANT AND EQUIPMENT_2

PROPERTY, PLANT AND EQUIPMENT, NET (Tables)	12 Months Ended
	Dec. 31, 2022
Property, Plant and Equipment [Abstract]
Schedule of Property, Plant and Equipment	Property, plant and equipment, net is stated at cost less accumulated depreciation and amortization, and consisted of: December 31, ( in millions) 2022 2021 Land, land use rights and buildings $ 1,440 $ 1,504 Machinery and equipment 5,917 5,807 Finance lease assets 15 13 Construction in progress 610 471 Total property, plant and equipment, gross 7,982 7,795 Less: accumulated depreciation 3,904 3,713 Property, plant and equipment, net, excluding tooling 4,078 4,082 Tooling, net of amortization 287 313 Property, plant and equipment, net $ 4,365 $ 4,395

GOODWILL AND OTHER INTANGIBLES

GOODWILL AND OTHER INTANGIBLES (Tables)	12 Months Ended
	Dec. 31, 2022
Goodwill and Intangible Assets Disclosure [Abstract]
Schedule of Goodwill	A summary of the changes in the carrying amount of goodwill is presented in the following tables. The prior period balances have been recast for inter-segment transitions of certain businesses that were completed during 2022. Refer to Note 24, “Reporting Segments and Related Information” for more information. 2022 (in millions) Air Management e-Propulsion & Drivetrain Aftermarket Fuel Systems Total Gross goodwill balance, January 1 $ 1,466 $ 1,890 $ 380 $ 45 $ 3,781 Accumulated impairment losses, January 1 (502) — — — (502) Net goodwill balance, January 1 $ 964 $ 1,890 $ 380 $ 45 $ 3,279 Goodwill during the year: Acquisitions 1 (Note 2) 126 132 — — 258 Measurement period adjustments (Note 2) — (20) — — (20) Other, primarily translation adjustment (26) (88) (6) — (120) Net goodwill balance, December 31 $ 1,064 $ 1,914 $ 374 $ 45 $ 3,397 2021 (in millions) Air Management e-Propulsion & Drivetrain Aftermarket Fuel Systems Total Gross goodwill balance, January 1 $ 1,472 $ 1,244 $ 368 $ 45 $ 3,129 Accumulated impairment losses, January 1 (502) — — — (502) Net goodwill balance, January 1 $ 970 $ 1,244 $ 368 $ 45 $ 2,627 Goodwill during the year: Acquisitions 1 (Note 2) — 707 — — 707 Measurement period adjustments 2 (1) 26 16 — 41 Disposition 3 (Note 2) — (12) — — (12) Other, primarily translation adjustment (5) (75) (4) — (84) Net goodwill balance, December 31 $ 964 $ 1,890 $ 380 $ 45 $ 3,279 _____________________________ 1 Acquisitions relate to the Company’s 2022 purchases of Drivetek, Rhombus and Santroll, and the 2021 purchase of AKASOL. 2 Measurement period adjustments primarily relate to the 2020 acquisition of Delphi Technologies. 3 Disposition relates to the Company’s 2021 sale of Water Valley.
Schedule of Intangible Assets Gross Roll Forward	The Company’s other intangible assets, primarily from acquisitions, consist of the following: December 31, 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 $ 492 $ 141 $ 351 $ 443 $ 105 $ 338 Customer relationships 7 - 15 901 351 550 877 310 567 Miscellaneous 2 - 5 10 6 4 14 7 7 Total amortized intangible assets 1,403 498 905 1,334 422 912 Unamortized trade names 146 — 146 179 — 179 Total other intangible assets $ 1,549 $ 498 $ 1,051 $ 1,513 $ 422 $ 1,091 A roll forward of the gross carrying amounts and related accumulated amortization of the Company’s other intangible assets is presented below: Gross carrying amounts Accumulated amortization (in millions) 2022 2021 2022 2021 Beginning balance, January 1 $ 1,513 $ 1,452 $ 422 $ 356 Acquisitions 1 (Note 2) 132 130 — — Impairment 2 (41) (14) (3) — Amortization — — 97 88 Translation adjustment (55) (55) (18) (22) Ending balance, December 31 $ 1,549 $ 1,513 $ 498 $ 422 _____________________________ 1 Acquisitions relate to the Company’s 2022 purchases of Drivetek, Rhombus and Santroll, and the 2021 purchase of AKASOL. 2 During the fourth quarter of 2022, the Company recorded an impairment charge of $30 million to remove an indefinite-lived trade name as the Company no longer plans to utilize this trade name in the business. In 2021, the Company performed a quantitative impairment test over its indefinite-lived trade names, which indicated that for one trade name the fair value was less than the carrying value. Therefore, the Company recorded an impairment charge to reduce the carrying value to the fair value.

PRODUCT WARRANTY (Tables)

PRODUCT WARRANTY (Tables)	12 Months Ended
	Dec. 31, 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 Acquisitions/dispositions — 4 Provisions for current period sales 103 83 Adjustments of prior estimates 1 14 142 Payments 1 (96) (240) Other, primarily translation adjustment (12) (6) Ending balance, December 31 $ 245 $ 236 _____________________________ 1 In December 2021, the Company settled and paid a warranty claim for $130 million. The Company had been working with an OEM customer through the warranty process during 2021, and in December 2021, as a result of discussions that occurred in the fourth quarter, the Company (without admission of liability) and the customer reached an agreement to fully resolve the claim for $130 million. This resulted in an adjustment to prior estimates of $124 million during the year ended December 31, 2021. The Company is pursuing a partial recovery of this claim through its insurance coverage. No amounts have been recorded to date and there can be no assurance that there will be any recovery. The product warranty liability is classified in the Consolidated Balance Sheets as follows: December 31, (in millions) 2022 2021 Other current liabilities $ 142 $ 128 Other non-current liabilities 103 108 Total product warranty liability $ 245 $ 236

NOTES PAYABLE AND DEBT (Tables)

NOTES PAYABLE AND DEBT (Tables)	12 Months Ended
	Dec. 31, 2022
Debt Disclosure [Abstract]
Schedule of Long-Term Debt Instruments	The Company had short-term and long-term debt outstanding as follows: December 31, (in millions) 2022 2021 Short-term debt Short-term borrowings $ 58 $ 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) 1 866 889 2.650% Senior notes due 07/01/27 ($1,100 million par value) 1,092 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) 1,051 1,117 4.375% Senior notes due 03/15/45 ($500 million par value) 495 494 Term loan facilities, finance leases and other 47 56 Total long-term debt 4,170 4,265 Less: current portion 4 4 Long-term debt, net of current portion $ 4,166 $ 4,261 _____________________________ 1 These notes include the fair value step-up from the Delphi Technologies acquisition. The fair value step-up was calculated based on observable market data and is 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 Consolidated Statements of Operations: Year Ended December 31, (in millions) 2022 2021 2020 Interest expense $ 78 $ 105 $ 73 Interest income (26) (12) (12) Interest expense, net $ 52 $ 93 $ 61
Schedule of Annual Principal Payments	Annual principal payments required as of December 31, 2022 are as follows: (in millions) 2023 $ 62 2024 7 2025 1,307 2026 7 2027 1,106 After 2027 1,707 Total payments $ 4,196 Add: unamortized premiums, net of discount 32 Total $ 4,228

OTHER CURRENT AND NON-CURRENT_3

OTHER CURRENT AND NON-CURRENT LIABILITIES (Tables)	12 Months Ended
	Dec. 31, 2022
Other Liabilities Disclosure [Abstract]
Schedule of Additional Details Related to Other Liabilities	Additional detail related to liabilities is presented in the table below: December 31, (in millions) 2022 2021 Other current liabilities: Payroll and employee related $ 398 $ 330 Customer related 202 220 Product warranties (Note 13) 142 128 Income taxes payable 142 105 Indirect taxes 125 106 Accrued freight 44 46 Operating leases (Note 22) 42 43 Deferred engineering 39 44 Employee termination benefits (Note 4) 37 85 Supplier related 23 18 Interest 22 23 Dividends payable 21 18 Other non-income taxes 19 22 Insurance 19 19 Earn-out liability 16 — Contract liabilities (Note 3) 16 21 Legal and professional fees 15 8 Retirement related (Note 18) 13 16 Mandatorily redeemable noncontrolling interest liability (Note 2) — 58 Other 155 146 Total other current liabilities $ 1,490 $ 1,456 Other non-current liabilities: Other income tax liabilities $ 242 $ 274 Deferred income taxes (Note 7) 194 206 Operating leases (Note 22) 166 152 Product warranties (Note 13) 103 108 Deferred income 66 68 Employee termination benefits (Note 4) 22 41 Other 68 115 Total other non-current liabilities $ 861 $ 964

FAIR VALUE MEASUREMENTS (Tables

FAIR VALUE MEASUREMENTS (Tables)	12 Months Ended
	Dec. 31, 2022
Fair Value Disclosures [Abstract]
Schedule of Assets and Liabilities Measured at Fair Value	The following tables classify assets and liabilities measured at fair value on a recurring basis as of December 31, 2022 and 2021: Basis of fair value measurements Balance at December 31, 2022 Quoted prices in active markets for identical items Significant other observable inputs Significant unobservable inputs Valuation technique Assets measured at NAV 1 (in millions) Assets: Receivables $ 11 $ — $ 2 $ 9 C $ — Long-term receivables $ 13 $ — $ 13 $ — C $ — Investment in debt securities $ 455 $ — $ 455 $ — A $ — Investment in equity securities $ 29 $ — $ — $ — — $ 29 Foreign currency contracts $ 18 $ — $ 18 $ — A $ — Net investment hedge contracts $ 68 $ — $ 68 $ — A $ — Liabilities: Current earn-out liability $ 21 $ — $ — $ 21 C $ — Non-current earn-out liability $ 10 $ — $ — $ 10 C $ — Foreign currency contracts $ 11 $ — $ 11 $ — A $ — Net investment hedge contracts $ 1 $ — $ 1 $ — A $ — Basis of fair value measurements (in millions) Balance at December 31, 2021 Quoted prices in active markets for identical items Significant other observable inputs Significant unobservable inputs Valuation technique 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 $ — _____________________________ 1 Certain assets that are measured at fair value using the NAV per share (or its equivalent) practical expedient have not been classified in the fair value hierarchy. These amounts represent investments in commingled and managed funds that have underlying assets in fixed income securities, equity securities, and other assets and the fair values have been estimated using the net asset value of the Company's ownership interest in partners' capital. The Company’s redemption of its investments with
Schedule of Fair Value Defined Benefit Plan Assets Measured at Recurring and Non-Recurring Basis	The following tables classify the Company’s defined benefit plan assets measured at fair value on a recurring basis: Basis of fair value measurements (in millions) Balance at December 31, 2022 Quoted prices in active markets for identical items Significant other observable inputs Significant unobservable inputs Valuation technique Assets measured at NAV 3 U.S. Plans: Fixed income securities $ 89 $ — $ — $ — — $ 89 Equity securities 17 — — — — 17 Alternative credit fund 20 — — — — 20 Cash 3 3 — — A — $ 129 $ 3 $ — $ — $ 126 Non-U.S. Plans: Fixed income securities $ 525 $ 54 $ — $ — A $ 471 Equity securities 142 113 — — A 29 Cash 147 147 — — A — Insurance contract 2 69 — — 69 C — Real estate and other 273 — 20 46 A,C 207 $ 1,156 $ 314 $ 20 $ 115 $ 707 Basis of fair value measurements (in millions) Balance at December 31, 2021 Quoted prices in active markets for identical items Significant other observable inputs Significant unobservable inputs Valuation technique Assets measured at NAV 3 U.S. Plans: Fixed income securities $ 129 $ — $ — $ — — $ 129 Equity securities 28 — — — — 28 Alternative credit fund 19 — — — — 19 Cash 1 1 — — A — $ 177 $ 1 $ — $ — $ 176 Non-U.S. Plans: Fixed income securities $ 710 $ 116 $ — $ — A $ 594 Equity securities 412 363 — — A 49 Cash 1 338 338 — — A — Insurance contract 2 108 — — 108 C — Real estate and other 481 124 18 127 A,C 212 $ 2,049 $ 941 $ 18 $ 235 $ 855 _____________________________ 1 As of December 31, 2021, £122 million in the Company’s non-U.S. plans was deemed cash in-transit and classified as a Level 1 investment. 2 A BorgWarner defined benefit plan in the United Kingdom owns an insurance contract that guarantees payment of specified pension liabilities. The Company measures the fair value of the insurance asset by projecting expected future cash flows from the contract and discounting them to present value based on current market rates, including an assessment for non-performance risk of the insurance company. The assumptions used to project expected future cash flows are based on actuarial estimates and are unobservable; therefore, the contract is categorized within Level 3 of the hierarchy. 3 Certain assets that are measured at fair value using the NAV per share (or its equivalent) practical expedient have not been classified in the fair value hierarchy. These amounts represent investments in commingled and managed funds that have underlying assets in fixed income securities, equity securities, and other assets.
Schedule of Fair Value, Liabilities Measured on Recurring Basis, Unobservable Input Reconciliation	The reconciliation of Level 3 defined benefit plans assets was as follows: Fair Value Measurements Using Significant Unobservable Inputs (Level 3) (in millions) Insurance contract Real estate trust fund Balance at January 1, 2021 $ 113 $ 86 Purchases, sales and settlements — 36 Benefits paid (4) — Unrealized gains on assets still held at the reporting date 1 7 Translation adjustment (2) (2) Balance at December 31, 2021 $ 108 $ 127 Purchases, sales and settlements — (93) Realized gains — 3 Benefits paid (5) — Unrealized (losses) gains on assets still held at the reporting date (20) 25 Translation adjustment (14) (16) Balance at December 31, 2022 $ 69 $ 46

FINANCIAL INSTRUMENTS (Tables)

FINANCIAL INSTRUMENTS (Tables)	12 Months Ended
	Dec. 31, 2022
Derivative Instruments and Hedging Activities Disclosure [Abstract]
Schedule of Foreign Exchange Derivative Contracts Outstanding	The following foreign currency derivative contracts were outstanding and mature through the ending duration noted below: Foreign currency derivatives (in millions) 1 Functional currency Traded currency Notional in traded currency Notional in traded currency Ending duration Brazilian Real U.S. Dollar 14 23 Dec-23 British Pound Euro 10 42 Feb-23 Chinese Renminbi British Pound 23 26 Dec-23 Chinese Renminbi Euro 42 26 Dec-23 Chinese Renminbi U.S. Dollar 276 185 Dec-24 Euro British Pound 63 6 Dec-24 Euro Polish Zloty 489 394 Dec-24 Euro U.S. Dollar 139 86 Dec-24 U.S. Dollar British Pound 17 13 Dec-23 U.S. Dollar Chinese Renminbi 1,402 — Jun-23 U.S. Dollar Euro 45 28 Mar-23 U.S. Dollar Korean Won 51,786 49,919 Nov-23 U.S. Dollar Mexico Peso 3,465 2,619 Dec-24 U.S. Dollar Singapore Dollar — 27 N/A U.S. Dollar Thailand Baht 1,790 1,720 May-23 _____________________________
Schedule of Foreign Exchange Contracts, Statement of Financial Position	At December 31, 2022 and 2021, the following cross-currency swap contracts were outstanding: Cross-currency swaps ( in millions ) December 31, 2022 December 31, 2021 Ending duration U.S. Dollar to Euro: Fixed receiving notional $ 1,100 $ 1,100 Jul-27 Fixed paying notional € 976 € 976 Jul-27 U.S. Dollar to Euro: Fixed receiving notional $ 500 $ 500 Mar-25 Fixed paying notional € 450 € 450 Mar-25 U.S. 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 Derivative Instruments in Statement of Financial Position	At December 31, 2022 and 2021, the following amounts were recorded in the Consolidated Balance Sheets as being payable to or receivable from counterparties under ASC Topic 815, “Derivatives and Hedging”: ( in millions ) Assets Liabilities Derivatives designated as hedging instruments Under Topic 815: Balance Sheet Location December 31, 2022 December 31, 2021 Balance Sheet Location December 31, 2022 December 31, 2021 Foreign currency Prepayments and other current assets $ 15 $ 7 Other current liabilities $ 9 $ 8 Foreign currency Other non-current assets $ — $ — Other non-current liabilities $ 1 $ — Net investment hedges Other non-current assets $ 68 $ 8 Other non-current liabilities $ 1 $ 54 Derivatives not designated as hedging instruments: Foreign currency Prepayments and other current assets $ 3 $ 6 Other current liabilities $ 1 $ —
Schedule of Cash Flow Hedges Included in Accumulated Other Comprehensive Income (Loss)	(in millions) Deferred gain (loss) in AOCI at Gain (loss) expected to be reclassified to income in one year or less Contract Type December 31, 2022 December 31, 2021 Net investment hedges: Foreign currency $ (4) $ (10) $ — Cross-currency swaps 67 (46) — Foreign currency-denominated debt 133 66 — Total $ 196 $ 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 ) Year Ended December 31, Net investment hedges 2022 2021 2020 Foreign currency $ 6 $ (9) $ (2) Cross-currency swaps $ 129 $ 115 $ (155) Foreign currency-denominated debt $ 67 $ 84 $ (51)
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: Year ended December 31, 2022 (in millions) Net sales Cost of sales Selling, general and administrative expenses Other comprehensive income Total amounts of earnings and other comprehensive income line items in which the effects of cash flow hedges are recorded $ 15,801 $ 12,700 $ 1,610 $ (325) Gain (loss) on cash flow hedging relationships: Foreign currency Gain recognized in other comprehensive income $ 4 Year ended December 31, 2021 ( in millions ) Net sales Cost of sales Selling, general and administrative expenses Other comprehensive income Total amounts of earnings and other comprehensive income line items in which the effects of cash flow hedges are recorded $ 14,838 $ 11,983 $ 1,460 $ 100 Gain (loss) on cash flow hedging relationships: Foreign currency Loss recognized in other comprehensive income $ (4) Gain (loss) reclassified from AOCI to income $ 1 $ (4) $ (1) $ — Year ended December 31, 2020 (in millions) Net sales Cost of sales Selling, general and administrative expenses Other comprehensive income Total amounts of earnings and other comprehensive income line items in which the effects of cash flow hedges are recorded $ 10,165 $ 8,255 $ 951 $ 76 Gain (loss) on cash flow hedging relationships: Foreign currency Loss recognized in other comprehensive income $ (1) Gain (loss) reclassified from AOCI to income $ — $ 1 $ (2) $ —
Schedule of Derivative Instruments, Gains	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 ) Year Ended December 31, Net investment hedges 2022 2021 2020 Cross-currency swaps $ 26 $ 22 $ 18
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) Year Ended December 31, Contract Type Location 2022 2021 2020 Foreign Currency Selling, general and administrative expenses $ 22 $ 13 $ 3

RETIREMENT BENEFIT PLANS (Table

RETIREMENT BENEFIT PLANS (Tables)	12 Months Ended
	Dec. 31, 2022
Retirement Benefits [Abstract]
Schedule of Expense for Defined Contribution and Defined Benefit Pension Plans and Other Post Employment Defined Benefit Plans	The following table summarizes the expenses for the Company’s defined contribution and defined benefit pension plans and the other postretirement defined employee benefit plans: Year Ended December 31, (in millions) 2022 2021 2020 Defined contribution expense $ 59 $ 58 $ 38 Defined benefit pension (income) expense (10) (19) 15 Other postretirement employee benefit income (1) (1) (1) Total $ 48 $ 38 $ 52
Schedule of Reconciliation of Plans' Benefit Obligations, Plan Assets, Funded Status and Recognition	The following provides a roll forward of the plans’ benefit obligations, plan assets, funded status and recognition in the Consolidated Balance Sheets: Pension benefits Other postretirement Year Ended December 31, employee benefits 2022 2021 Year Ended December 31, (in millions) U.S. Non-U.S. U.S. Non-U.S. 2022 2021 Change in projected benefit obligation: Projected benefit obligation, January 1 $ 183 $ 2,227 $ 202 $ 2,527 $ 54 $ 65 Service cost — 20 — 25 — — Interest cost 4 37 3 30 1 1 Plan amendments — (11) — 1 — — Settlement and curtailment (6) (3) (4) (13) — — Actuarial gain (33) (685) (7) (208) (13) (6) Currency translation — (200) — (59) — — Acquisition — 8 — — — — Benefits paid (12) (71) (11) (76) (5) (6) Projected benefit obligation, December 31 1 $ 136 $ 1,322 $ 183 $ 2,227 $ 37 $ 54 Change in plan assets: Fair value of plan assets, January 1 $ 177 $ 2,049 $ 187 $ 2,041 Actual return on plan assets (33) (655) 5 110 Employer contribution 2 20 — 24 Settlements (5) (4) (4) (11) Currency translation — (189) — (39) Acquisition — 6 — — Benefits paid (12) (71) (11) (76) Fair value of plan assets, December 31 $ 129 $ 1,156 $ 177 $ 2,049 Funded status $ (7) $ (166) $ (6) $ (178) $ (37) $ (54) Amounts in the Consolidated Balance Sheets consist of: Non-current assets $ — $ 26 $ — $ 68 $ — $ — Current liabilities (1) (6) (2) (7) (6) (7) Non-current liabilities (6) (186) (4) (239) (31) (47) Net amount $ (7) $ (166) $ (6) $ (178) $ (37) $ (54) Amounts in accumulated other comprehensive loss consist of: Net actuarial loss $ 80 $ 104 $ 84 $ 74 $ (3) $ 10 Net prior service (credit) cost (3) (9) (3) 2 (11) (13) Net amount $ 77 $ 95 $ 81 $ 76 $ (14) $ (3) Total accumulated benefit obligation for all plans $ 136 $ 1,279 $ 183 $ 2,183 _____________________________ 1 The decrease in the projected benefit obligation was primarily due to actuarial gains during the period. The main driver of these gains was the increase of 2.97% in the weighted average discount rate for Non-U.S. plans.
Schedule of Defined Benefit Plan, Plan with Accumulated Benefit Obligation in Excess of Plan Assets	The funded status of pension plans with accumulated benefit obligations in excess of plan assets is as follows: December 31, (in millions) 2022 2021 Accumulated benefit obligation $ (1,185) $ (658) Plan assets 1,022 442 Deficiency $ (163) $ (216) Pension deficiency by country: United States $ (6) $ (6) United Kingdom (38) (11) Germany (34) (89) Other (85) (110) Total pension deficiency $ (163) $ (216)
Schedule of Funded Status of Pension Plans With Accumulated Benefit Obligations in Excess of Plan Assets	The funded status of pension plans with projected benefit obligations in excess of plan assets is as follows: December 31, (in millions) 2022 2021 Projected benefit obligation $ (1,223) $ (731) Plan assets 1,026 478 Deficiency $ (197) $ (253) Pension deficiency by country: United States $ (6) $ (6) United Kingdom (38) (11) Germany (35) (95) Other (118) (141) Total pension deficiency $ (197) $ (253)
Schedule of Weighted Average Asset Allocations of Funded Pensions Plans and Target Allocations	The weighted average asset allocations of the Company’s funded pension plans and target allocations by asset category are as follows: December 31, Target Allocation 2022 2021 U.S. Plans: Alternative credit, real estate, cash and other 18 % 12 % 7% - 17% Fixed income securities 69 % 72 % 70% - 80% Equity securities 13 % 16 % 9% - 19% 100 % 100 % Non-U.S. Plans: Insurance contract, real estate, cash and other 1 42 % 45 % 22% - 32% Fixed income securities 1 46 % 35 % 54% - 64% Equity securities 12 % 20 % 9% - 19% 100 % 100 % _____________________________ 1 As of December 31, 2021, £122 million in the Company’s non-U.S. plans was deemed cash in-transit, driving the variances between actual allocation and target allocation.
Schedule of Components of Net Periodic Benefit Cost	See the table below for a breakout of net periodic benefit cost between U.S. and non-U.S. pension plans: Pension benefits Other postretirement employee benefits Year Ended December 31, 2022 2021 2020 Year Ended December 31, (in millions) U.S. Non-U.S. U.S. Non-U.S. U.S. Non-U.S. 2022 2021 2020 Service cost $ — $ 20 $ — $ 25 $ — $ 21 $ — $ — $ — Interest cost 4 37 3 30 5 16 1 1 2 Expected return on plan assets (8) (75) (10) (83) (10) (36) — — — Settlements, curtailments and other 3 — 2 (2) — 5 — — — Amortization of unrecognized prior service (credit) cost (1) — (1) — — — (2) (3) (4) Amortization of unrecognized loss 3 7 4 13 3 11 — 1 1 Net periodic cost (income) $ 1 $ (11) $ (2) $ (17) $ (2) $ 17 $ (1) $ (1) $ (1)
Schedule of Defined Benefit Plan Weighted Average Assumptions Used in Calculating Benefit Obligations	The Company’s weighted average assumptions used to determine the benefit obligations for its defined benefit pension and other postretirement employee benefit plans were as follows: December 31, (percent) 2022 2021 U.S. pension plans: Discount rate 5.46 2.73 Rate of compensation increase N/A N/A U.S. other postretirement employee benefit plans: Discount rate 5.41 2.46 Rate of compensation increase N/A N/A Non-U.S. pension plans: Discount rate 1 4.94 1.97 Rate of compensation increase 3.76 3.21 ________________ 1 Includes 4.94% and 1.91% for the U.K. pension plans for December 31, 2022 and 2021, respectively. The Company’s weighted average assumptions used to determine the net periodic benefit cost/(income) for its defined benefit pension and other postretirement employee benefit plans were as follows: Year Ended December 31, (percent) 2022 2021 2020 U.S. pension plans: Discount rate 2.73 2.31 3.17 Effective interest rate on benefit obligation 2.18 1.62 2.73 Expected long-term rate of return on assets 4.75 5.75 6.00 Average rate of increase in compensation N/A N/A N/A U.S. other postretirement plans: Discount rate 2.46 1.93 2.95 Effective interest rate on benefit obligation 1.84 1.21 2.50 Expected long-term rate of return on assets N/A N/A N/A Average rate of increase in compensation N/A N/A N/A Non-U.S. pension plans: Discount rate 1 1.97 1.44 1.69 Effective interest rate on benefit obligation 1.83 1.24 2.19 Expected long-term rate of return on assets 2 4.10 4.10 4.75 Average rate of increase in compensation 3.21 3.23 3.10 ________________ 1 Includes 1.91%, 1.39% and 1.82% for the U.K. pension plans for December 31, 2022, 2021 and 2020, respectively. 2 Includes 4.12%, 4.00% and 3.97% for the U.K. pension plans for December 31, 2022, 2021 and 2020, respectively.
Schedule of Defined Benefit Plan Estimated Future Benefit Payments	The estimated future benefit payments for the pension and other postretirement employee benefits are as follows: Pension benefits Other postretirement employee benefits (in millions) Year U.S. Non-U.S. 2023 $ 14 $ 73 $ 6 2024 14 71 5 2025 13 71 5 2026 13 74 4 2027 13 78 4 2028-2032 52 441 13

STOCK-BASED COMPENSATION (Table

STOCK-BASED COMPENSATION (Tables)	12 Months Ended
	Dec. 31, 2022
Share-Based Payment Arrangement [Abstract]
Schedule of Restricted Stock Compensation Expense	Restricted stock compensation expense recorded in the Consolidated Statements of Operations is as follows: Year Ended December 31, (in millions, except per share data) 2022 2021 2020 Restricted stock compensation expense $ 37 $ 37 $ 31 Restricted stock compensation expense, net of tax $ 28 $ 28 $ 23
Schedule of Share-Based Payment Arrangement, Restricted Stock and Restricted Stock Unit, Activity	A summary of the status of the Company’s nonvested restricted stock for employees and non-employee directors is as follows: Shares subject to restriction Weighted average grant date fair value Nonvested at January 1, 2020 1,664 $ 44.26 Granted 810 $ 33.94 Vested (600) $ 44.85 Forfeited (80) $ 40.20 Converted 1 346 $ 39.54 Nonvested at December 31, 2020 2,140 $ 39.58 Granted 1,175 $ 43.66 Vested (845) $ 43.34 Forfeited (107) $ 39.86 Nonvested at December 31, 2021 2,363 $ 40.24 Granted 1,060 $ 44.32 Vested (862) $ 38.68 Forfeited (188) $ 42.09 Nonvested at December 31, 2022 2,373 $ 42.47 ________________ 1 Represents outstanding Delphi Technologies restricted stock converted to BorgWarner restricted stock. The Delphi Technologies awards were converted using an exchange ratio of 0.4307 at the close of the acquisition.
Schedule of Share-Based Payment Arrangement, Performance Shares, Activity	The amounts expensed and common stock issued for performance share units for the years ended December 31, 2022, 2021 and 2020 were as follows: Year Ended December 31, 2022 2021 2020 Expense (in millions) Number of shares issued (in thousands) Expense (in millions) Number of shares issued (in thousands) Expense (in millions) Number of shares issued (in thousands) Total Stockholder Return $ 7 — $ 6 — $ 5 165 Other Performance-Based 31 305 18 148 5 340 Total $ 38 305 $ 24 148 $ 10 505 A summary of the status of the Company’s nonvested performance share units for the years ended December 31, 2022, 2021 and 2020 were as follows: Total Stockholder Return Other Performance-Based Number of shares (in thousands) Weighted average grant date fair value Number of shares (in thousands) Weighted average grant date fair value Nonvested at January 1, 2020 240 $ 64.61 240 $ 48.52 Granted 137 $ 28.55 253 $ 34.15 Vested (89) $ 69.75 (89) $ 51.29 Forfeited (17) $ 57.36 (19) $ 44.19 Nonvested at December 31, 2020 271 $ 45.20 385 $ 38.66 Granted 135 $ 70.39 404 $ 45.30 Vested (143) $ 47.93 (143) $ 41.92 Forfeited (4) $ 37.28 (6) $ 36.79 Nonvested at December 31, 2021 259 $ 56.90 640 $ 42.14 Granted 138 $ 66.96 415 $ 44.33 Vested (127) $ 28.55 (234) $ 34.73 Forfeited (20) $ 59.87 (56) $ 43.35 Nonvested at December 31, 2022 250 $ 76.68 765 $ 45.51

ACCUMULATED OTHER COMPREHENSI_2

ACCUMULATED OTHER COMPREHENSIVE LOSS (Tables)	12 Months Ended
	Dec. 31, 2022
Equity [Abstract]
Schedule of Accumulated Other Comprehensive Income (Loss)	The following table summarizes the activity within accumulated other comprehensive loss: (in millions) Foreign currency translation adjustments Hedge instruments Defined benefit postretirement plans Total Beginning Balance, January 1, 2020 $ (497) $ — $ (230) $ (727) Comprehensive (loss) income before reclassifications 133 (1) (131) 1 Income taxes associated with comprehensive (loss) income before reclassifications 43 — 18 61 Reclassification from accumulated other comprehensive (loss) income — 1 16 17 Income taxes reclassified into net earnings — — (3) (3) Ending Balance December 31, 2020 $ (321) $ — $ (330) $ (651) Comprehensive (loss) income before reclassifications 1 (59) (4) 255 192 Income taxes associated with comprehensive (loss) income before reclassifications (43) — (64) (107) Reclassification from accumulated other comprehensive (loss) income — 4 14 18 Income taxes reclassified into net earnings — — (3) (3) Ending Balance December 31, 2021 $ (423) $ — $ (128) $ (551) Comprehensive (loss) income before reclassifications (287) 4 (14) (297) Income taxes associated with comprehensive (loss) income before reclassifications (40) — 7 (33) Reclassification from accumulated other comprehensive (loss) income — — 7 7 Income taxes reclassified into net earnings — — (2) (2) Ending Balance December 31, 2022 $ (750) $ 4 $ (130) $ (876) _____________________________ 1 The increase in the defined benefit postretirement plans comprehensive income before reclassifications is primarily due to actuarial gains during the period. Refer to Note 18 “Retirement Benefit Plans,” for more information.

LEASES AND COMMITMENTS (Tables)

LEASES AND COMMITMENTS (Tables)	12 Months Ended
	Dec. 31, 2022
Leases [Abstract]
Schedule of Operating Lease Assets and Lease Liabilities	The following table presents the lease assets and lease liabilities as of December 31, 2022 and 2021: December 31, (in millions) 2022 2021 Assets Balance Sheet Location Operating leases Other non-current assets $ 199 $ 185 Finance leases Property, plant and equipment, net 10 11 Total lease assets $ 209 $ 196 Liabilities Current Operating leases Other current liabilities $ 42 $ 43 Finance leases Notes payable and other short-term debt 3 2 Non-current Operating leases Other non-current liabilities 166 152 Finance leases Long-term debt 9 11 Total lease liabilities $ 220 $ 208
Schedule of Lease, Cost	The following table presents lease obligations arising from obtaining leased assets for the years ended December 31, 2022 and 2021: December 31, (in millions) 2022 2021 Operating leases $ 39 $ 27 Finance leases 2 1 Total lease obligations $ 41 $ 28 December 31, 2022 2021 Weighted average remaining lease term (years) Operating leases 6 7 Finance leases 6 7 Weighted average discount rate Operating leases 2.2 % 2.0 % Finance leases 3.2 % 3.0 %
Schedule of Maturity of Operating Lease Liabilities	The following table presents the maturity of lease liabilities as of December 31, 2022: (in millions) Operating leases Finance leases 2023 $ 47 $ 2 2024 40 2 2025 37 2 2026 32 2 2027 26 2 After 2027 44 3 Total (undiscounted) lease payments $ 226 $ 13 Less: Imputed interest 18 1 Present value of lease liabilities $ 208 $ 12
Schedule of Maturity of Finance Lease Liabilities	The following table presents the maturity of lease liabilities as of December 31, 2022: (in millions) Operating leases Finance leases 2023 $ 47 $ 2 2024 40 2 2025 37 2 2026 32 2 2027 26 2 After 2027 44 3 Total (undiscounted) lease payments $ 226 $ 13 Less: Imputed interest 18 1 Present value of lease liabilities $ 208 $ 12

Earnings Per Share (Tables)

Earnings Per Share (Tables)	12 Months Ended
	Dec. 31, 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: Year Ended December 31, (in millions except share and per share amounts) 2022 2021 2020 Basic earnings per share: Net earnings attributable to BorgWarner Inc. $ 944 $ 537 $ 500 Weighted average shares of common stock outstanding 235.5 238.1 213.0 Basic earnings per share of common stock $ 4.01 $ 2.25 $ 2.35 Diluted earnings per share: Net earnings attributable to BorgWarner Inc. $ 944 $ 537 $ 500 Weighted average shares of common stock outstanding 235.5 238.1 213.0 Effect of stock-based compensation 1.3 1.4 1.0 Weighted average shares of common stock outstanding including dilutive shares 236.8 239.5 214.0 Diluted earnings per share of common stock $ 3.99 $ 2.24 $ 2.34 Antidilutive stock-based awards excluded from the calculation of diluted earnings per share — — —

REPORTING SEGMENTS AND RELATE_2

REPORTING SEGMENTS AND RELATED INFORMATION (Tables)	12 Months Ended
	Dec. 31, 2022
Segment Reporting [Abstract]
Schedule of Segment Reporting Information, by Segment	The following tables show segment information and Segment Adjusted Operating Income for the Company’s reporting segments: 2022 Segment information Net sales Year-end assets Depreciation/ amortization Long-lived asset expenditures 1 (in millions) Customers Inter-segment Net Air Management $ 7,034 $ 95 $ 7,129 $ 5,376 $ 245 $ 192 e-Propulsion & Drivetrain 5,440 185 5,625 6,416 278 415 Fuel Systems 2,052 262 2,314 2,227 140 99 Aftermarket 1,275 10 1,285 1,281 23 16 Inter-segment eliminations — (552) (552) — — — Total 15,801 — 15,801 15,300 686 722 Corporate 2 — — — 1,694 35 1 Consolidated $ 15,801 $ — $ 15,801 $ 16,994 $ 721 $ 723 2021 Segment information Net sales Year-end assets Depreciation/ amortization Long-lived asset expenditures 1 (in millions) Customers Inter-segment Net Air Management $ 6,720 $ 100 $ 6,820 $ 5,274 $ 268 $ 239 e-Propulsion & Drivetrain 4,918 168 5,086 6,122 278 262 Fuel Systems 1,996 241 2,237 2,306 166 125 Aftermarket 1,204 8 1,212 1,204 24 6 Inter-segment eliminations — (517) (517) — — — Total 14,838 — 14,838 14,906 736 632 Corporate 2 — — — 1,669 36 34 Consolidated $ 14,838 $ — $ 14,838 $ 16,575 $ 772 $ 666 2020 Segment information Net sales Year-end assets Depreciation/ amortization 3 Long-lived asset expenditures 1 (in millions) Customers Inter-segment Net Air Management $ 5,496 $ 68 $ 5,564 $ 5,385 $ 235 $ 202 e-Propulsion & Drivetrain 3,648 47 3,695 5,017 242 185 Fuel Systems 537 56 593 2,375 38 29 Aftermarket 484 4 488 1,177 21 9 Inter-segment eliminations — (175) (175) — — — Total 10,165 — 10,165 13,954 536 425 Corporate 2 — — — 2,075 32 16 Consolidated $ 10,165 $ — $ 10,165 $ 16,029 $ 568 $ 441 _______________ 1 Long-lived asset expenditures include capital expenditures and tooling outlays. 2 Corporate assets include cash and cash equivalents, investments and long-term receivables, and deferred income taxes. 3 In 2020, e-Propulsion & Drivetrain includes $38 million related to accelerated amortization for certain intangibles, refer to Note 12, “Goodwill and Other Intangibles,” for more information. Segment Adjusted Operating Income Year Ended December 31, (in millions) 2022 2021 2020 Air Management $ 1,068 $ 1,064 $ 762 e-Propulsion & Drivetrain 379 458 368 Fuel Systems 249 235 49 Aftermarket 196 164 54 Segment Adjusted Operating Income 1,892 1,921 1,233 Corporate, including stock-based compensation 289 302 192 Intangible asset amortization expense 97 88 89 Restructuring expense 59 163 203 Merger, acquisition and divestiture expense, net 40 50 96 Asset impairments and lease modifications 30 17 17 (Gain) loss on sales of businesses (13) 29 — Other non-comparable items 16 (3) (9) Customer warranty settlement (Note 21) — 124 — Amortization of inventory fair value adjustment — — 27 Equity in affiliates' earnings, net of tax (38) (48) (18) Unrealized loss (gain) on debt and equity securities 73 362 (382) Interest expense, net 52 93 61 Other postretirement income (31) (45) (7) Earnings before income taxes and noncontrolling interest 1,318 789 964 Provision for income taxes 292 150 397 Net earnings 1,026 639 567 Net earnings attributable to the noncontrolling interest, net of tax 82 102 67 Net earnings attributable to BorgWarner Inc. $ 944 $ 537 $ 500
Schedule of Revenue from External Customers and Long-lived Assets, by Geographical Areas	Net sales Long-lived assets (in millions) 2022 2021 2020 2022 2021 2020 United States $ 3,054 $ 2,490 $ 2,023 $ 635 $ 625 $ 937 Europe: Germany 1,439 1,342 1,175 355 405 338 Poland 1,086 1,121 696 328 324 352 United Kingdom 837 821 276 195 215 229 Other Europe 1,992 1,921 1,412 709 713 804 Total Europe 5,354 5,205 3,559 1,587 1,657 1,723 China 3,383 3,518 2,269 1,045 1,042 1,055 Mexico 1,987 1,736 1,035 653 623 367 South Korea 1,046 1,096 814 220 256 301 Other foreign 977 793 465 225 192 208 Total $ 15,801 $ 14,838 $ 10,165 $ 4,365 $ 4,395 $ 4,591

OPERATING CASH FLOWS AND OTHE_2

OPERATING CASH FLOWS AND OTHER SUPPLEMENTAL FINANCIAL INFORMATION (Tables)	12 Months Ended
	Dec. 31, 2022
Supplemental Cash Flow Elements [Abstract]
Schedule of Cash Flow, Supplemental Disclosures	Year Ended December 31, (in millions) 2022 2021 2020 OPERATING Net earnings $ 1,026 $ 639 $ 567 Adjustments to reconcile net earnings to net cash flows from operations: Depreciation and tooling amortization 624 684 479 Intangible asset amortization 97 88 89 Restructuring expense, net of cash paid 45 123 135 Stock-based compensation expense 75 62 41 (Gain) loss on sales of businesses (15) 29 — Loss on debt extinguishment — 20 — Asset impairments 30 14 17 Unrealized loss (gain) on debt and equity securities 73 362 (382) Deferred income tax (benefit) provision (65) (180) 123 Gain on insurance recovery received for property damages — (5) (9) Other non-cash adjustments (31) (31) (13) Net earnings adjustments to reconcile to net cash flows from operations 1,859 1,805 1,047 Retirement plan contributions (26) (30) (182) Changes in assets and liabilities, excluding effects of acquisitions, divestitures and foreign currency translation adjustments: Receivables (564) (59) 27 Inventories (215) (268) (28) Prepayments and other current assets 28 11 23 Accounts payable and accrued expenses 438 (134) 186 Prepaid taxes and income taxes payable 63 8 35 Other assets and liabilities (14) (27) 76 Net cash provided by operating activities $ 1,569 $ 1,306 $ 1,184 SUPPLEMENTAL CASH FLOW INFORMATION Cash paid during the year for: Interest $ 138 $ 130 $ 97 Income taxes, net of refunds $ 319 $ 342 $ 205 Non-cash investing transactions: Period end accounts payable related to property, plant and equipment purchases $ 241 $ 142 $ 182

SUMMARY OF SIGNIFICANT ACCOUN_3

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details) $ in Millions	12 Months Ended
	Dec. 31, 2022 USD ($) joint_venture	Nov. 16, 2022 USD ($)	Dec. 31, 2021 USD ($)
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Number of investments (in joint ventures) | joint_venture	3
Restricted cash	$ 5		$ 3
Inventories, net	1,687		1,534
LIFO reserve	25		25
Debt securities		$ 500
Selling general and administrative expenses
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Government grant related credits	52
Cost of sales
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Government grant related credits	9
Other current liabilities
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Government grant related liabilities	3
Other non-current liabilities
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Government grant related liabilities	53
United States
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Inventories, net	$ 184		$ 178
Minimum
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Capitalized contract costs, amortization period (in years)	3 years
Standard product warranty term (in years)	1 year
Minimum | Long-term Supply Arrangements
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Property, plant and equipment, useful life (in years)	3 years
Minimum | Building
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Property, plant and equipment, useful life (in years)	15 years
Minimum | Machinery and equipment
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Property, plant and equipment, useful life (in years)	3 years
Maximum
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Capitalized contract costs, amortization period (in years)	7 years
Standard product warranty term (in years)	3 years
Maximum | Long-term Supply Arrangements
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Property, plant and equipment, useful life (in years)	5 years
Maximum | Building
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Property, plant and equipment, useful life (in years)	40 years
Maximum | Machinery and equipment
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Property, plant and equipment, useful life (in years)	12 years
NSK-Warner K.K
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Ownership percentage in investee	50%
Turbo Energy Private Limited
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Ownership percentage in investee	32.60%
Delphi-TVS Diesel Systems Ltd
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Ownership percentage in investee	52.50%

ACQUISITIONS AND DISPOSITIONS -

ACQUISITIONS AND DISPOSITIONS - Narrative (Details) € / shares in Units, $ / shares in Units, ¥ in Millions, ¥ in Millions, SFr in Millions										1 Months Ended	5 Months Ended	9 Months Ended	12 Months Ended
	Dec. 01, 2022 USD ($)	Dec. 01, 2022 CHF (SFr)	Sep. 20, 2022 USD ($)	Sep. 20, 2022 CNY (¥)	Jul. 29, 2022 USD ($)	Mar. 31, 2022 USD ($)	Mar. 31, 2022 JPY (¥)	Dec. 31, 2021 USD ($) $ / shares	Oct. 01, 2020 USD ($) $ / shares	Feb. 28, 2022 USD ($)	Dec. 31, 2022 USD ($) $ / shares	Dec. 31, 2022 USD ($) $ / shares	Dec. 31, 2022 USD ($) $ / shares	Dec. 31, 2022 EUR (€)	Dec. 31, 2021 USD ($) $ / shares	Dec. 31, 2020 USD ($)	Dec. 31, 2022 CHF (SFr)	Sep. 20, 2022 CNY (¥)	Jun. 30, 2022 USD ($)	Mar. 31, 2022 JPY (¥)	Feb. 10, 2022	Dec. 17, 2021 USD ($)	Dec. 17, 2021 EUR (€) € / shares	Oct. 25, 2021 USD ($)	Aug. 02, 2021	Jun. 04, 2021 USD ($)	Jun. 04, 2021 EUR (€)	May 19, 2021 EUR (€)	Dec. 29, 2020	Jun. 19, 2020 USD ($)	Sep. 30, 2019 USD ($)	May 31, 2019 USD ($)
Business Acquisition [Line Items]
Goodwill								$ 3,279,000,000			$ 3,397,000,000	$ 3,397,000,000	$ 3,397,000,000		$ 3,279,000,000	$ 2,627,000,000
Common stock, par value (in dollar per share) | $ / shares								$ 0.01			$ 0.01	$ 0.01	$ 0.01		$ 0.01
Amortization of inventory fair value adjustment													$ 0		$ 0	27,000,000
Acquisition-related costs													40,000,000		50,000,000	96,000,000
Cash consideration													312,000,000		759,000,000	449,000,000
Loss on divestiture													13,000,000		(29,000,000)	0
Water Valley
Business Acquisition [Line Items]
Net sales															177,000,000
Disposal Group, Disposed of by Sale, Not Discontinued Operations | Water Valley
Business Acquisition [Line Items]
Disposal group, consideration								$ 57,000,000							57,000,000
Cash consideration															39,000,000
Potential earn out payments								30,000,000							30,000,000
Estimated payout								18,000,000							18,000,000
Estimate of expected earn-out, loss													9,000,000
Loss on divestiture								22,000,000							(22,000,000)
Assets held for sale								99,000,000							99,000,000
Goodwill								12,000,000							12,000,000
Liabilities								20,000,000							20,000,000
Senior Notes
Business Acquisition [Line Items]
Debt instrument face value									$ 800,000,000																					$ 1,100,000,000
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%
Debt instrument face value | €																											€ 1,000,000,000	€ 1,000,000,000
Senior Notes | DT Notes
Business Acquisition [Line Items]
Debt instrument stated interest rate									5%
Romeo Power Inc.
Business Acquisition [Line Items]
Noncontrolling interest																													14%
BorgWarner Romeo Power LLC
Business Acquisition [Line Items]
Investment fair value																								$ 30,000,000
Corporate Joint Venture | BorgWarner Romeo Power LLC
Business Acquisition [Line Items]
Noncontrolling interest																															60%
Romeo Power Inc.
Business Acquisition [Line Items]
Ownership interest equity interest																																20%
Unrealized loss (gain) on debt and equity securities													(39,000,000)		(362,000,000)	382,000,000
Equity Securities, FV-NI								$ 70,000,000							$ 70,000,000
BorgWarner Romeo Power LLC
Business Acquisition [Line Items]
Investment fair value										$ 30,000,000
Percent of ownership interest disposal										60%
Proceeds from divestiture of equity method investment										$ 29,000,000
Business combination fair value reduced by discount										5%
BorgWarner Romeo Power LLC | Corporate Joint Venture
Business Acquisition [Line Items]
Equity securities without readily determinable fair value																															$ 10,000,000
Gain on sale of investments													22,000,000
Hubei Surpass Sun Electric Charging Business Member
Business Acquisition [Line Items]
Business consideration			$ 60,000,000	¥ 410
Payments to acquire businesses			39,000,000	¥ 267
Contractual earn-out payments			$ 21,000,000															¥ 143
Retention payment payable period			2 years															2 years
Drivetek AG
Business Acquisition [Line Items]
Payments to acquire businesses	$ 29,000,000	SFr 27
Contractual earn-out payments											$ 10,000,000	$ 10,000,000	$ 10,000,000				SFr 10
Retention payment payable period	3 years	3 years
Business acquisition, percentage of voting interests acquired											100%	100%	100%				100%
Other non-current liability											$ 10,000,000	$ 10,000,000	$ 10,000,000
Estimated fair values of assets acquired and liabilities assumed, assets											49,000,000	49,000,000	49,000,000
Estimated fair value of goodwill and intangibles											40,000,000	40,000,000	40,000,000
Estimated fair values of assets acquired and liabilities assumed, liabilities											10,000,000	10,000,000	10,000,000
Goodwill											22,000,000	22,000,000	22,000,000
Other intangible assets, net											18,000,000	18,000,000	18,000,000
Rhombus Energy Solutions
Business Acquisition [Line Items]
Payments to acquire businesses					$ 131,000,000
Contractual earn-out payments					$ 30,000,000
Business acquisition, percentage of voting interests acquired					100%
Estimated fair values of assets acquired and liabilities assumed, assets					$ 142,000,000						142,000,000	142,000,000	142,000,000
Estimated fair value of goodwill and intangibles											27,000,000	27,000,000	27,000,000
Estimated fair values of assets acquired and liabilities assumed, liabilities					11,000,000						11,000,000	11,000,000	11,000,000
Goodwill					104,000,000						104,000,000	104,000,000	104,000,000
Measurement period adjustments, current liabilities											0
Other intangible assets, net					27,000,000						27,000,000	27,000,000	27,000,000
Rhombus Energy Solutions | Employee Retention Payment Member
Business Acquisition [Line Items]
Contractual earn-out payments					$ 25,000,000
Retention payment payable period					3 years
Santoll Automotive Components
Business Acquisition [Line Items]
Business consideration						$ 192,000,000
Payments to acquire businesses													157,000,000
Contractual earn-out payments						$ 47,000,000														¥ 300
Business acquisition, percentage of voting interests acquired						100%														100%
Estimated fair values of assets acquired and liabilities assumed, assets						$ 236,000,000					216,000,000	216,000,000	216,000,000
Estimated fair value of goodwill and intangibles						87,000,000
Estimated fair values of assets acquired and liabilities assumed, liabilities						24,000,000					24,000,000	24,000,000	24,000,000
Goodwill						132,000,000					112,000,000	112,000,000	112,000,000
Base purchase price						152,000,000	¥ 1,000
Estimated earn-out payments						40,000,000	¥ 250						21,000,000
Post-closing adjustments through reduction of payment						5,000,000
Measurement period adjustments, current liabilities												0
Other intangible assets, net						$ 87,000,000					87,000,000	87,000,000	87,000,000
AKASOL
Business Acquisition [Line Items]
Business acquisition, percentage of voting interests acquired								93%							93%						100%				100%	89%	89%
Estimated fair values of assets acquired and liabilities assumed, assets																			$ 1,034,000,000							$ 1,035,000,000
Estimated fair value of goodwill and intangibles																										95,000,000
Estimated fair values of assets acquired and liabilities assumed, liabilities																			150,000,000							151,000,000
Goodwill											704,000,000	704,000,000	704,000,000						704,000,000							707,000,000
Business acquisition, preacquisition contingency, amount of settlement																										788,000,000	€ 648,000,000
Financial liabilities assumed																										77,000,000	€ 64,000,000
Purchase of additional shares of AKASOL													33,000,000	€ 28,000,000
Share price (in euro per share) | € / shares																							€ 119.16
Noncontrolling interest																			96,000,000			$ 58,000,000	€ 51,000,000			96,000,000
Net sales															$ 67,000,000
Other intangible assets, net																			$ 130,000,000							$ 130,000,000
Delphi Technologies PLC
Business Acquisition [Line Items]
Business consideration									$ 2,391,000,000
Business acquisition, percentage of voting interests acquired									100%
Net sales													15,801,000,000		14,838,000,000	$ 12,792,000,000
Fixed exchange ratio									0.4307
Common stock, par value (in dollar per share) | $ / shares									$ 0.01
Acquisition-related costs															$ 89,000,000
Cash consideration									$ 18,000,000
Romeo Power Inc.
Business Acquisition [Line Items]
Equity securities without readily determinable fair value																																$ 50,000,000
Romeo Power Inc. | Romeo Power Inc.
Business Acquisition [Line Items]
Equity Securities, FV-NI											$ 31,000,000	$ 31,000,000	$ 31,000,000

ACQUISITIONS AND DISPOSITIONS_2

ACQUISITIONS AND DISPOSITIONS - Fair Values of Assets Acquired and Liabilities (Details) € in Millions, $ in Millions	5 Months Ended	9 Months Ended	12 Months Ended		13 Months Ended
	Dec. 31, 2022 USD ($)	Dec. 31, 2022 USD ($)	Dec. 31, 2022 USD ($)	Dec. 31, 2021 USD ($)	Jun. 30, 2022 USD ($)	Jul. 29, 2022 USD ($)	Mar. 31, 2022 USD ($)	Dec. 17, 2021 USD ($)	Dec. 17, 2021 EUR (€)	Jun. 04, 2021 USD ($)	Dec. 31, 2020 USD ($)
ASSETS
Goodwill	$ 3,397	$ 3,397	$ 3,397	$ 3,279							$ 2,627
Measurement period adjustments, goodwill			(20)	$ 41
Rhombus Energy Solutions
ASSETS
Current assets	7	7	7			$ 7
Measurement period adjustments, cash and cash equivalents, current assets	0
Goodwill	104	104	104			104
Measurement period adjustments, goodwill	0
Other intangible assets, net	27	27	27			27
Measurement period adjustments, other intangible assets, net	0
Other non-current assets	4	4	4			4
Measurement period adjustments, other non current assets	0
Total assets acquired	142	142	142			142
Measurement period adjustments, total assets acquired	0
LIABILITIES
Current liabilities	3	3	3			3
Measurement period adjustments, current liabilities	0
Other non-current liabilities	8	8	8			8
Measurement period adjustments, other non-current liabilities	0
Total liabilities assumed	11	11	11			11
Measurement period adjustments, total liabilities assumed	0
Net assets acquired	131	131	131			$ 131
Measurement period adjustments, net assets acquired	0
Santoll Automotive Components
ASSETS
Current assets	6	6	6				$ 8
Measurement period adjustments, cash and cash equivalents, current assets		(2)
Property, plant and equipment, net	11	11	11				9
Measurement period adjustments, property, plant and equipment, net		2
Goodwill	112	112	112				132
Measurement period adjustments, goodwill		(20)
Other intangible assets, net	87	87	87				87
Measurement period adjustments, other intangible assets, net		0
Total assets acquired	216	216	216				236
Measurement period adjustments, total assets acquired		(20)
LIABILITIES
Current liabilities	2	2	2				2
Measurement period adjustments, current liabilities		0
Other non-current liabilities	22	22	22				22
Measurement period adjustments, other non-current liabilities		0
Total liabilities assumed	24	24	24				24
Measurement period adjustments, total liabilities assumed		0
Net assets acquired	192	192	192				$ 212
Measurement period adjustments, net assets acquired		(20)
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	$ 704	$ 704		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, long-term debt					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 interests					96			$ 58	€ 51	96
Measurement period adjustments, noncontrolling interests					0
Net assets and noncontrolling interest acquired					788					788
Measurement period adjustments, net assets and noncontrolling interests					$ 0
Restricted cash										$ 16

ACQUISITIONS AND DISPOSITIONS_3

ACQUISITIONS AND DISPOSITIONS - Schedule of Other Intangible Assets Acquired (Details) - USD ($) $ in Millions			12 Months Ended
	Mar. 31, 2022	Jun. 04, 2021	Dec. 31, 2022	Jul. 29, 2022	Jun. 30, 2022
Rhombus Energy Solutions
Finite-Lived Intangible Assets [Line Items]
Estimated Fair Value			$ 27
Total other intangible assets			$ 27	$ 27
Rhombus Energy Solutions | Developed technology
Finite-Lived Intangible Assets [Line Items]
Estimated Life			13 years
Estimated Fair Value			$ 22
Rhombus Energy Solutions | Customer relationships
Finite-Lived Intangible Assets [Line Items]
Estimated Life			8 years
Estimated Fair Value			$ 5
Santoll Automotive Components
Finite-Lived Intangible Assets [Line Items]
Estimated Fair Value	$ 87
Total other intangible assets	$ 87		$ 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 | Trade Names
Finite-Lived Intangible Assets [Line Items]
Unamortized trade names		$ 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

ACQUISITIONS AND DISPOSITIONS_4

ACQUISITIONS AND DISPOSITIONS - Summary of Purchase Price Consideration (Details) - USD ($) $ / shares in Units, $ in Millions		12 Months Ended
	Oct. 01, 2020	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Business Acquisition [Line Items]
Stock compensation consideration	$ 7
Cash consideration		$ 312	$ 759	$ 449
Delphi Technologies PLC
Business Acquisition [Line Items]
BorgWarner common stock issued for purchase of Delphi Technologies (in shares)	37,188,819
BorgWarner share price at October 1, 2020	$ 39.54
Fair value of stock consideration	$ 1,470
Stock compensation consideration	7
Total stock consideration	1,477
Cash consideration	18
Repayment of Delphi Technologies’ debt	896
Total consideration	$ 2,391

ACQUISITIONS AND DISPOSITIONS_5

ACQUISITIONS AND DISPOSITIONS - Net Sales and Earnings Consolidated Statements of Operations (Details) - Delphi Technologies PLC $ in Millions	12 Months Ended
	Dec. 31, 2021 USD ($)
Business Acquisition [Line Items]
Net sales	$ 1,120
Net earnings attributable to BorgWarner Inc.	$ 30

ACQUISITIONS AND DISPOSITIONS_6

ACQUISITIONS AND DISPOSITIONS - Pro Forma Financial Information (Details) - Delphi Technologies PLC - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Business Acquisition [Line Items]
Net sales	$ 15,801	$ 14,838	$ 12,792
Net earnings attributable to BorgWarner Inc.	$ 944	$ 537	$ 616

REVENUE FROM CONTRACTS WITH C_3

REVENUE FROM CONTRACTS WITH CUSTOMERS - Narrative (Details) - USD ($) $ in Millions	Dec. 31, 2022	Dec. 31, 2021
Revenue from External Customer [Line Items]
Allowance for credit loss	$ 16	$ 17
Liability, current	16	21
Deferred income	66	68
Customer incentive payments (Note 3)	34	36
Customer incentive payments (Note 3)	$ 99	137
Minimum
Revenue from External Customer [Line Items]
Revenue, remaining performance obligation, expected timing of satisfaction (in years)	3 years
Maximum
Revenue from External Customer [Line Items]
Revenue, remaining performance obligation, expected timing of satisfaction (in years)	7 years
Prepayments and other current assets
Revenue from External Customer [Line Items]
Customer incentive payments (Note 3)	$ 34	36
Other non-current assets
Revenue from External Customer [Line Items]
Customer incentive payments (Note 3)	99	137
Other current liabilities
Revenue from External Customer [Line Items]
Liability, current	$ 16	$ 21

REVENUE FROM CONTRACTS WITH C_4

REVENUE FROM CONTRACTS WITH CUSTOMERS - Disaggregation of Revenue (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Revenue from External Customer [Line Items]
Net sales	$ 15,801	$ 14,838	$ 10,165
Air Management
Revenue from External Customer [Line Items]
Net sales	7,034	6,720	5,496
e-Propulsion & Drivetrain
Revenue from External Customer [Line Items]
Net sales	5,440	4,918	3,648
Fuel Systems
Revenue from External Customer [Line Items]
Net sales	2,052	1,996	537
Aftermarket
Revenue from External Customer [Line Items]
Net sales	1,275	1,204	484
North America
Revenue from External Customer [Line Items]
Net sales	5,041	4,225	3,057
North America | Air Management
Revenue from External Customer [Line Items]
Net sales	1,989	1,664	1,358
North America | e-Propulsion & Drivetrain
Revenue from External Customer [Line Items]
Net sales	1,868	1,616	1,284
North America | Fuel Systems
Revenue from External Customer [Line Items]
Net sales	473	302	67
North America | Aftermarket
Revenue from External Customer [Line Items]
Net sales	711	643	348
Europe
Revenue from External Customer [Line Items]
Net sales	5,354	5,205	3,559
Europe | Air Management
Revenue from External Customer [Line Items]
Net sales	2,845	2,805	2,458
Europe | e-Propulsion & Drivetrain
Revenue from External Customer [Line Items]
Net sales	1,195	973	733
Europe | Fuel Systems
Revenue from External Customer [Line Items]
Net sales	913	1,004	277
Europe | Aftermarket
Revenue from External Customer [Line Items]
Net sales	401	423	91
Asia
Revenue from External Customer [Line Items]
Net sales	5,058	5,120	3,411
Asia | Air Management
Revenue from External Customer [Line Items]
Net sales	2,018	2,103	1,585
Asia | e-Propulsion & Drivetrain
Revenue from External Customer [Line Items]
Net sales	2,377	2,329	1,631
Asia | Fuel Systems
Revenue from External Customer [Line Items]
Net sales	599	627	180
Asia | Aftermarket
Revenue from External Customer [Line Items]
Net sales	64	61	15
Other
Revenue from External Customer [Line Items]
Net sales	348	288	138
Other | Air Management
Revenue from External Customer [Line Items]
Net sales	182	148	95
Other | e-Propulsion & Drivetrain
Revenue from External Customer [Line Items]
Net sales	0	0	0
Other | Fuel Systems
Revenue from External Customer [Line Items]
Net sales	67	63	13
Other | Aftermarket
Revenue from External Customer [Line Items]
Net sales	$ 99	$ 77	$ 30

RESTRUCTURING - Reserve by Type

RESTRUCTURING - Reserve by Type of Cost (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Restructuring Cost and Reserve [Line Items]
Restructuring expense	$ 45	$ 123	$ 135
Corporate
Restructuring Cost and Reserve [Line Items]
Restructuring expense	0	2	45
Air Management
Restructuring Cost and Reserve [Line Items]
Restructuring expense	26
e-Propulsion & Drivetrain
Restructuring Cost and Reserve [Line Items]
Restructuring expense	22		70
Fuel Systems
Restructuring Cost and Reserve [Line Items]
Restructuring expense	11	54	8
Aftermarket
Restructuring Cost and Reserve [Line Items]
Restructuring expense	0	0	1
Employee termination benefits
Restructuring Cost and Reserve [Line Items]
Restructuring expense	40	99	157
Employee termination benefits | Corporate
Restructuring Cost and Reserve [Line Items]
Restructuring expense	0	0	44
Employee termination benefits | Air Management
Restructuring Cost and Reserve [Line Items]
Restructuring expense	24	34	50
Employee termination benefits | e-Propulsion & Drivetrain
Restructuring Cost and Reserve [Line Items]
Restructuring expense	13	12	54
Employee termination benefits | Fuel Systems
Restructuring Cost and Reserve [Line Items]
Restructuring expense	3	53	8
Employee termination benefits | Aftermarket
Restructuring Cost and Reserve [Line Items]
Restructuring expense	0	0	1
Other
Restructuring Cost and Reserve [Line Items]
Restructuring expense	19	64	46
Other | Corporate
Restructuring Cost and Reserve [Line Items]
Restructuring expense	0	2	1
Other | Air Management
Restructuring Cost and Reserve [Line Items]
Restructuring expense	2	18	29
Other | e-Propulsion & Drivetrain
Restructuring Cost and Reserve [Line Items]
Restructuring expense	9	43	16
Other | Fuel Systems
Restructuring Cost and Reserve [Line Items]
Restructuring expense	8	1	0
Other | Aftermarket
Restructuring Cost and Reserve [Line Items]
Restructuring expense	$ 0	$ 0	$ 0

RESTRUCTURING - Roll Forward of

RESTRUCTURING - Roll Forward of Restructuring Liability (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Restructuring Reserve [Roll Forward]
Restructuring reserve, beginning balance	$ 139	$ 173
Restructuring expense, net	59	163	$ 203
Cash payments	(127)	(189)
Foreign currency translation adjustment and other	(3)	(8)
Restructuring reserve, ending balance	68	139	173
Less: Non-current restructuring liability	22
Current restructuring liability	46
Employee termination benefits
Restructuring Reserve [Roll Forward]
Restructuring reserve, beginning balance	126	160
Restructuring expense, net	40	99
Cash payments	(99)	(128)
Foreign currency translation adjustment and other	(8)	(5)
Restructuring reserve, ending balance	59	126	160
Less: Non-current restructuring liability	22
Current restructuring liability	37
Other
Restructuring Reserve [Roll Forward]
Restructuring reserve, beginning balance	13	13
Restructuring expense, net	19	64
Cash payments	(28)	(61)
Foreign currency translation adjustment and other	5	(3)
Restructuring reserve, ending balance	9	$ 13	$ 13
Less: Non-current restructuring liability	0
Current restructuring liability	$ 9

RESTRUCTURING - Narrative (Deta

RESTRUCTURING - Narrative (Details) $ in Millions	3 Months Ended	12 Months Ended
	Dec. 31, 2020 USD ($)	Dec. 31, 2022 USD ($) employee program	Dec. 31, 2021 USD ($) employee	Dec. 31, 2020 USD ($) employee
Restructuring Cost and Reserve [Line Items]
Restructuring expense, net		$ 59	$ 163	$ 203
Restructuring expense, net of cash paid		$ 45	123	135
Number of voluntary termination programs (in programs) | program		2
Corporate, Non-Segment
Restructuring Cost and Reserve [Line Items]
Restructuring expense, net of cash paid		$ 0	2	45
2020 Restructuring Plan
Restructuring Cost and Reserve [Line Items]
Restructuring expense, net		36	103
Restructuring and related plan		300
Restructuring cost, incurred to date		287
Delphi Technologies Restructuring
Restructuring Cost and Reserve [Line Items]
Restructuring expense, net	$ 54	5	60
Restructuring cost, incurred to date		67
Air Management
Restructuring Cost and Reserve [Line Items]
Restructuring expense, net of cash paid		26
Air Management | 2020 Restructuring Plan
Restructuring Cost and Reserve [Line Items]
Restructuring expense, net of cash paid		$ 26	$ 52	$ 79
Number of positions eliminated (in employees) | employee		74	140	200
e-Propulsion & Drivetrain
Restructuring Cost and Reserve [Line Items]
Restructuring expense, net of cash paid		$ 22		$ 70
e-Propulsion & Drivetrain | 2020 Restructuring Plan
Restructuring Cost and Reserve [Line Items]
Restructuring expense, net		10
Restructuring expense, net of cash paid			$ 55	70
e-Propulsion & Drivetrain | 2022 Individually Approved Actions
Restructuring Cost and Reserve [Line Items]
Restructuring expense, net of cash paid		12
Fuel Systems
Restructuring Cost and Reserve [Line Items]
Restructuring expense, net of cash paid		11	54	8
Termination Benefit
Restructuring Cost and Reserve [Line Items]
Restructuring expense, net		18
Termination Benefit | Air Management | 2020 Restructuring Plan
Restructuring Cost and Reserve [Line Items]
Restructuring expense, net		$ 18	23	27
Severance Costs and Professional Fees | Air Management | 2020 Restructuring Plan
Restructuring Cost and Reserve [Line Items]
Restructuring expense, net			25
Facility Closure | e-Propulsion & Drivetrain | 2020 Restructuring Plan
Restructuring Cost and Reserve [Line Items]
Restructuring expense, net				55
Restructuring expense, net of cash paid			$ 35
Facility Closure | e-Propulsion & Drivetrain | Europe
Restructuring Cost and Reserve [Line Items]
Number of positions eliminated (in employees) | employee		80
Facility Closure | e-Propulsion & Drivetrain | Europe | 2020 Restructuring Plan
Restructuring Cost and Reserve [Line Items]
Number of positions eliminated (in employees) | employee			350
Employee Termination Benefits
Restructuring Cost and Reserve [Line Items]
Restructuring expense, net		$ 40	$ 99
Restructuring expense, net of cash paid		40	99	157
Employee Termination Benefits | Corporate, Non-Segment
Restructuring Cost and Reserve [Line Items]
Restructuring expense, net of cash paid		0	0	44
Employee Termination Benefits | Air Management
Restructuring Cost and Reserve [Line Items]
Restructuring expense, net of cash paid		24	34	50
Employee Termination Benefits | Air Management | 2020 Restructuring Plan
Restructuring Cost and Reserve [Line Items]
Restructuring expense, net				$ 33
Number of positions eliminated (in employees) | employee				200
Employee Termination Benefits | Air Management | Delphi Technologies Restructuring
Restructuring Cost and Reserve [Line Items]
Restructuring expense, net			4
Employee Termination Benefits | e-Propulsion & Drivetrain
Restructuring Cost and Reserve [Line Items]
Restructuring expense, net of cash paid		13	12	$ 54
Employee Termination Benefits | Fuel Systems
Restructuring Cost and Reserve [Line Items]
Restructuring expense, net of cash paid		3	53	8
Employee Termination Benefits | Fuel Systems | Delphi Technologies Restructuring
Restructuring Cost and Reserve [Line Items]
Restructuring expense, net of cash paid		5	54
Severance Costs, Equipment Relocation and Professional Fees | e-Propulsion & Drivetrain | 2020 Restructuring Plan
Restructuring Cost and Reserve [Line Items]
Restructuring expense, net			$ 19	15
Equipment Relocation and Professional Fees | Fuel Systems
Restructuring Cost and Reserve [Line Items]
Restructuring expense, net of cash paid		$ 6
Special Termination Benefits | Air Management | 2020 Restructuring Plan
Restructuring Cost and Reserve [Line Items]
Restructuring expense, net				$ 19

RESEARCH AND DEVELOPMENT COST_2

RESEARCH AND DEVELOPMENT COSTS - Research and Development Costs (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Research and Development [Abstract]
Gross R&D expenditures	$ 968	$ 930	$ 533
Customer reimbursements	(182)	(223)	(57)
Net R&D expenditures	$ 786	$ 707	$ 476

RESEARCH AND DEVELOPMENT COST_3

RESEARCH AND DEVELOPMENT COSTS - Narrative (Details)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Research and Development [Abstract]
Net R&D expenditures as a percentage of net sales (in percent)	5%	4.80%	4.70%

OTHER OPERATING EXPENSE, NET -

OTHER OPERATING EXPENSE, NET - Other Operating Expense (Income), Net (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Other Income and Expenses [Abstract]
Merger, acquisition and divestiture expense, net	$ 40	$ 50	$ 96
Asset impairments	30	14	17
(Gain) loss on sales of businesses	(13)	29	0
Intangible asset accelerated amortization	0	0	38
Other income, net	1	(12)	(13)
Other operating expense, net	$ 58	$ 81	$ 138

OTHER OPERATING EXPENSE, NET _2

OTHER OPERATING EXPENSE, NET - Narrative (Details) $ in Millions		12 Months Ended
	Dec. 31, 2021 USD ($)	Dec. 31, 2022 USD ($)	Dec. 31, 2021 USD ($)	Dec. 31, 2020 USD ($) facility
Schedule of Equity Method Investments [Line Items]
Merger, acquisition and divestiture expense		$ 54
Gain related to change in estimate of expected earn-out		14
Merger, acquisition and divestiture expense, net		40	$ 50	$ 96
(Gain) loss on sales of businesses		13	(29)	0
Asset impairments		30	14	$ 17
Number of facility closures | facility				2
Trade Names
Schedule of Equity Method Investments [Line Items]
Asset impairments		30
Previous divestiture
Schedule of Equity Method Investments [Line Items]
(Gain) loss on sales of businesses		9
BorgWarner Romeo Power LLC
Schedule of Equity Method Investments [Line Items]
(Gain) loss on sales of businesses		$ 22
Disposal Group, Disposed of by Sale, Not Discontinued Operations | Water Valley
Schedule of Equity Method Investments [Line Items]
(Gain) loss on sales of businesses	$ 22		(22)
e-Propulsion & Drivetrain
Schedule of Equity Method Investments [Line Items]
(Gain) loss on sales of businesses			(7)
Asset impairments			38
Asset impairment				$ 8
Aftermarket | Trade Names
Schedule of Equity Method Investments [Line Items]
Asset impairments			$ 14
Air Management
Schedule of Equity Method Investments [Line Items]
Asset impairment				$ 9

INCOME TAXES - Income Tax Expen

INCOME TAXES - Income Tax Expense (Benefit) (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Operating Loss Carryforwards [Line Items]
U.S.	$ 51	$ (423)	$ 437
Non-U.S.	1,267	1,212	527
Earnings before income taxes and noncontrolling interest	1,318	789	964
Federal	75	43	19
State	7	7	2
Foreign	276	276	252
Total current expense	358	326	273
Federal	(58)	(98)	70
State	(9)	(13)	11
Foreign	1	(65)	43
Total deferred (benefit) expense	(66)	(176)	124
Provision for income taxes	292	150	397
Romeo Power Inc.
Operating Loss Carryforwards [Line Items]
Unrealized loss (gain) on debt and equity securities	$ (39)	$ (362)	$ 382

INCOME TAXES - Narrative (Detai

INCOME TAXES - Narrative (Details) - USD ($) $ in Millions	3 Months Ended		12 Months Ended
	Dec. 31, 2021	Sep. 30, 2020	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Operating Loss Carryforwards [Line Items]
Effective income tax rate reconciliation (in percent)			22%	19%	41%
Tax holiday, tax benefit			$ 43	$ 76	$ 36
Tax deductions for qualifying research and development expenditure			42	27	9
Foreign rate differentials			25	36	21
Tax adjustment			33	(34)
Net tax on remittance of foreign earnings		$ 49	36	43	93
Net expense related to valuation allowances			67	39	53
Interest expense			5	16	21
Payment for penalties and interest accrued	$ 51		57	51
Unrecognized tax benefits that would impact effective tax rate			218
Unrecognized tax benefits	221		184	221	$ 231	$ 146
Operating loss carryforwards, state and local			23
Deferred tax liabilities, undistributed foreign earnings	146		141	146
Deferred tax liability not reported, undistributed earnings of foreign subsidiaries			1,100
Amount of unrecognized deferred tax liability			70
Other current liabilities
Operating Loss Carryforwards [Line Items]
Unrecognized tax benefits			26
Non-U.S. Tax Jurisdiction
Operating Loss Carryforwards [Line Items]
Tax holiday, tax benefit	$ 28			55
Foreign rate differentials				20
Tax adjustment				$ 36
Operating loss carryforwards			584
Operating loss carryforwards, subject to expiration			374
Operating loss carryforwards, not subject to expiration			210
Operating loss carryforwards, valuation allowance			449
State and Local Jurisdiction
Operating Loss Carryforwards [Line Items]
Operating loss carryforwards, subject to expiration			21
Operating loss carryforwards, not subject to expiration			2
Operating loss carryforwards, valuation allowance			17
Tax credit carryforwards, other			29
Tax credit carryforward, valuation allowance			$ 29

INCOME TAXES - Income Tax Recon

INCOME TAXES - Income Tax Reconciliation (Details) - USD ($) $ in Millions	3 Months Ended	12 Months Ended
	Sep. 30, 2020	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Income Tax Disclosure [Abstract]
Income taxes at U.S. statutory rate of 21%		$ 277	$ 166	$ 203
Valuation allowance adjustments, net		67	39	53
Net tax on remittance of foreign earnings	$ 49	36	43	93
Foreign rate differentials		25	36	21
U.S. tax on non-U.S. earnings		(11)	4	10
Changes in accounting methods and filing positions		(14)	(18)	(18)
State taxes, net of federal benefit		(4)	(9)	10
Impact of tax law and rate change		2	(20)	0
Affiliates' earnings		(6)	(10)	(4)
Reserve adjustments, settlements and claims		16	(17)	45
Tax credits		(16)	(5)	(12)
Enhanced research and development deductions		(42)	(27)	(9)
Tax holidays		(43)	(76)	(36)
Other, net		5	44	41
Provision for income taxes, as reported		$ 292	$ 150	$ 397

INCOME TAXES - Unrecognized Tax

INCOME TAXES - Unrecognized Tax Benefits (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Reconciliation of the total gross unrecognized tax benefits
Balance, January 1	$ 221	$ 231	$ 146
Additions based on tax positions related to current year	20	23	14
Acquisitions	0	8	54
(Reductions) additions for tax positions of prior years	(8)	0	9
Reductions for lapse in statute of limitations	(14)	(36)	(5)
Reductions for closure of tax audits and settlements	(21)	0	0
Translation adjustment	(14)	(5)	13
Balance, December 31	$ 184	$ 221	$ 231

INCOME TAXES - Deferred Tax Ass

INCOME TAXES - Deferred Tax Assets and Liabilities (Details) - USD ($) $ in Millions	Dec. 31, 2022	Dec. 31, 2021
Deferred tax assets:
Net operating loss and capital loss carryforwards	$ 607	$ 634
Interest limitation carryforwards	156	123
Research and development capitalization	146	91
Pension and other postretirement benefits	45	41
Employee compensation	46	44
Warranty	31	31
State tax credits	29	28
Unrecognized tax benefits	24	32
Unrealized loss on equity securities	8	0
Foreign tax credits	7	8
Other comprehensive loss	0	39
Other	167	167
Total deferred tax assets	1,266	1,238
Valuation allowance	(591)	(551)
Net deferred tax asset	675	687
Deferred tax liabilities:
Goodwill and intangible assets	(267)	(274)
Unremitted foreign earnings	(141)	(146)
Fixed assets	(121)	(126)
Other comprehensive income	(14)	0
Unrealized gain on equity securities	0	(5)
Other	(87)	(88)
Total deferred tax liabilities	(630)	(639)
Net deferred taxes	$ 45	$ 48

RECEIVABLES, NET- Details of Re

RECEIVABLES, NET- Details of Receivables (Details) - USD ($) $ in Millions	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Receivables [Abstract]
Customers	$ 2,823	$ 2,522
Indirect taxes	319	240
Other	199	149
Gross receivables	3,341	2,911
Allowance for credit losses	(18)	(13)	$ (11)	$ (6)
Total receivables, net	$ 3,323	$ 2,898

RECEIVABLES, NET- Allowance for

RECEIVABLES, NET- Allowance for Credit Losses (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Accounts Receivable, Allowance for Credit Loss [Roll Forward]
Beginning balance, January 1	$ (13)	$ (11)	$ (6)
Provision	(6)	(3)	(11)
Write-offs	0	0	7
Translation adjustment and other	1	1	(1)
Ending balance, December 31	$ (18)	$ (13)	$ (11)

RECEIVABLES, NET - Narrative (D

RECEIVABLES, NET - Narrative (Details) - USD ($) $ in Millions	3 Months Ended	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2022	Dec. 31, 2021
Receivables [Abstract]
Sale of receivables	$ 41	$ 142	$ 156
Expenses related to sale of receivables	$ 1	$ 5	$ 3

INVENTORIES, NET (Details)

INVENTORIES, NET (Details) - USD ($) $ in Millions	Dec. 31, 2022	Dec. 31, 2021
Inventory Disclosure [Abstract]
Raw material and supplies	$ 1,203	$ 1,057
Work-in-progress	176	175
Finished goods	333	327
FIFO inventories	1,712	1,559
LIFO reserve	(25)	(25)
Inventories, net	$ 1,687	$ 1,534

OTHER CURRENT AND NON-CURRENT_4

OTHER CURRENT AND NON-CURRENT ASSETS (Details) - USD ($) $ in Millions	Dec. 31, 2022	Dec. 31, 2021
Prepayments and other current assets:
Prepaid tooling	$ 82	$ 81
Prepaid taxes	40	64
Customer incentive payments (Note 3)	34	36
Derivative instruments	18	13
Contract assets (Note 3)	16	17
Prepaid insurance	11	9
Prepaid engineering	9	27
Other	59	74
Total prepayments and other current assets	269	321
Investments and long-term receivables:
Investment in debt securities	455	0
Investment in equity affiliates	279	298
Long-term receivables	87	102
Investment in equity securities	75	130
Total investments and long-term receivables	896	530
Other non-current assets:
Deferred income taxes (Note 7)	239	254
Operating leases	199	185
Customer incentive payments (Note 3)	99	137
Derivative instruments	68	8
Other	63	99
Total other non-current assets	$ 668	$ 683

PROPERTY, PLANT AND EQUIPMENT_3

PROPERTY, PLANT AND EQUIPMENT, NET - Property, Plant and Equipment (Details) - USD ($) $ in Millions	Dec. 31, 2022	Dec. 31, 2021
Property, Plant and Equipment [Line Items]
Finance lease assets	$ 15	$ 13
Total property, plant and equipment, gross	7,982	7,795
Less: accumulated depreciation	3,904	3,713
Property, plant and equipment, net, excluding tooling	4,078	4,082
Tooling, net of amortization	287	313
Property, plant and equipment, net	4,365	4,395
Land, land use rights and buildings
Property, Plant and Equipment [Line Items]
Total property, plant and equipment, gross	1,440	1,504
Machinery and equipment
Property, Plant and Equipment [Line Items]
Total property, plant and equipment, gross	5,917	5,807
Construction in progress
Property, Plant and Equipment [Line Items]
Total property, plant and equipment, gross	$ 610	$ 471

PROPERTY, PLANT AND EQUIPMENT_4

PROPERTY, PLANT AND EQUIPMENT, NET - Narrative (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Property, Plant and Equipment [Abstract]
Interest costs capitalized	$ 18	$ 12	$ 8

GOODWILL AND OTHER INTANGIBLE_2

GOODWILL AND OTHER INTANGIBLES - Goodwill (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Changes in the carrying amount of goodwill
Gross goodwill balance, January 1	$ 3,781	$ 3,129
Accumulated impairment losses, January 1		(502)	$ (502)
Goodwill, Beginning Balance	3,279	2,627
Acquisitions	258	707
Measurement period adjustments	(20)	41
Disposition		(12)
Other, primarily translation adjustment	(120)	(84)
Goodwill, Ending Balance	3,397	3,279
Air Management
Changes in the carrying amount of goodwill
Gross goodwill balance, January 1	1,466	1,472
Accumulated impairment losses, January 1		(502)	(502)
Goodwill, Beginning Balance	964	970
Acquisitions	126	0
Measurement period adjustments	0	(1)
Disposition		0
Other, primarily translation adjustment	(26)	(5)
Goodwill, Ending Balance	1,064	964
e-Propulsion & Drivetrain
Changes in the carrying amount of goodwill
Gross goodwill balance, January 1	1,890	1,244
Accumulated impairment losses, January 1		0	0
Goodwill, Beginning Balance	1,890	1,244
Acquisitions	132	707
Measurement period adjustments	(20)	26
Disposition		(12)
Other, primarily translation adjustment	(88)	(75)
Goodwill, Ending Balance	1,914	1,890
Aftermarket
Changes in the carrying amount of goodwill
Gross goodwill balance, January 1	380	368
Accumulated impairment losses, January 1		0	0
Goodwill, Beginning Balance	380	368
Acquisitions	0	0
Measurement period adjustments	0	16
Disposition		0
Other, primarily translation adjustment	(6)	(4)
Goodwill, Ending Balance	374	380
Fuel Systems
Changes in the carrying amount of goodwill
Gross goodwill balance, January 1	45	45
Accumulated impairment losses, January 1		0	$ 0
Goodwill, Beginning Balance	45	45
Acquisitions	0	0
Measurement period adjustments	0	0
Disposition		0
Other, primarily translation adjustment	0	0
Goodwill, Ending Balance	$ 45	$ 45

GOODWILL AND OTHER INTANGIBLE_3

GOODWILL AND OTHER INTANGIBLES - Intangible Assets (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Intangible Assets, Net (Excluding Goodwill) [Abstract]
Finite-Lived Intangible Assets, Gross	$ 1,403	$ 1,334
Amortized intangible assets, accumulated amortization	498	422	$ 356
Amortized intangible assets, net	905	912
Intangible assets, gross (excluding goodwill)	1,549	1,513	1,452
Other intangible assets, net	1,051	1,091
Amortized intangible assets, future amortization expense [Abstract]
Intangible asset amortization	97	88	89
Asset impairments	30	14	$ 17
Future amortization expense - 2022	95
Future amortization expense - 2023	95
Future amortization expense - 2024	94
Future amortization expense - 2025	86
Future amortization expense - 2026	80
Future amortization expense - Thereafter	455
Patented and unpatented technology
Intangible Assets, Net (Excluding Goodwill) [Abstract]
Finite-Lived Intangible Assets, Gross	492	443
Amortized intangible assets, accumulated amortization	141	105
Amortized intangible assets, net	351	338
Customer relationships
Intangible Assets, Net (Excluding Goodwill) [Abstract]
Finite-Lived Intangible Assets, Gross	901	877
Amortized intangible assets, accumulated amortization	351	310
Amortized intangible assets, net	550	567
Miscellaneous
Intangible Assets, Net (Excluding Goodwill) [Abstract]
Finite-Lived Intangible Assets, Gross	10	14
Amortized intangible assets, accumulated amortization	6	7
Amortized intangible assets, net	4	7
Unamortized trade names
Intangible Assets, Net (Excluding Goodwill) [Abstract]
Indefinite-Lived Trade Names	146	179
Amortized intangible assets, future amortization expense [Abstract]
Asset impairments	$ 30
e-Propulsion & Drivetrain
Amortized intangible assets, future amortization expense [Abstract]
Asset impairments		$ 38
Minimum
Amortized intangible assets, future amortization expense [Abstract]
Goodwill impairment test, weighted average cost of capital discount rate for future cash flow (as a percent)	11%
Estimated fair values of goodwill exceeded their carrying values (as a percent)	25%
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
Amortized intangible assets, future amortization expense [Abstract]
Goodwill impairment test, weighted average cost of capital discount rate for future cash flow (as a percent)	14.50%
Estimated fair values of goodwill exceeded their carrying values (as a percent)	153%
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)	5 years

GOODWILL AND OTHER INTANGIBLE_4

GOODWILL AND OTHER INTANGIBLES - Rollforward of Intangible assets (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Gross carrying amounts
Beginning balance, January 1	$ 1,513	$ 1,452
Acquisitions	132	130
Impairment	(41)	(14)
Amortization	0	0
Translation adjustment	(55)	(55)
Ending balance, December 31	1,549	1,513	$ 1,452
Accumulated amortization
Beginning balance, January 1	422	356
Acquisitions	0	0
Impairment	(3)	0
Amortization	97	88	89
Translation adjustment	(18)	(22)
Ending balance, December 31	498	422	356
Asset impairments	$ 30	$ 14	$ 17

PRODUCT WARRANTY (Details)

PRODUCT WARRANTY (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Movement in Standard and Extended Product Warranty, Increase (Decrease) [Roll Forward]
Beginning balance, January 1	$ 236	$ 253
Acquisitions/dispositions	0	4
Provisions for current period sales	103	83
Adjustments of prior estimates	14	142
Payments	(96)	(240)
Other, primarily translation adjustment	(12)	(6)
Ending balance, December 31	245	236
Product Warranty Accrual, Balance Sheet Classification [Abstract]
Other current liabilities	142	128
Other non-current liabilities	103	108
Total product warranty liability	245	236
Loss contingency accrual	$ 130
Loss contingency accrual, payment		$ 124

NOTES PAYABLE AND DEBT - Debt O

NOTES PAYABLE AND DEBT - Debt Outstanding (Details)	Dec. 31, 2022 USD ($)	Dec. 31, 2021 USD ($)	Jun. 04, 2021 EUR (€)	May 19, 2021 EUR (€)	Oct. 01, 2020 USD ($)	Jun. 19, 2020 USD ($)
Long-term debt
Total long-term debt	$ 4,170,000,000	$ 4,265,000,000
Less: current portion	4,000,000	4,000,000
Long-term debt, net of current portion	4,166,000,000	4,261,000,000
Senior Notes
Long-term debt
Debt instrument face value					$ 800,000,000	$ 1,100,000,000
Short-term borrowings
Short-term debt
Short-term borrowings	58,000,000	62,000,000
Senior Notes Due November 2022 | Senior Notes
Long-term debt
Debt instrument stated interest rate				1.80%
Debt instrument face value | €				€ 500,000,000
3.375% Senior notes due 03/15/25 ($500 million par value) | Senior Notes
Long-term debt
Long-term Debt	$ 499,000,000	498,000,000
Debt instrument stated interest rate	3.375%
Debt instrument face value	$ 500,000,000
5.000% Senior notes due 10/01/25 ($800 million par value)1 | Senior Notes
Long-term debt
Long-term Debt	$ 866,000,000	889,000,000
Debt instrument stated interest rate	5%
Debt instrument face value	$ 800,000,000
2.650% Senior notes due 07/01/27 ($1,100 million par value) | Senior Notes
Long-term debt
Long-term Debt	1,092,000,000	1,092,000,000
Debt instrument stated interest rate						2.65%
7.125% Senior notes due 02/15/29 ($121 million par value) | Senior Notes
Long-term debt
Long-term Debt	$ 120,000,000	119,000,000
Debt instrument stated interest rate	7.125%
Debt instrument face value	$ 121,000,000
1.000% Senior notes due 05/19/31 (€1,000 million par value) | Senior Notes
Long-term debt
Long-term Debt	1,051,000,000	1,117,000,000
Debt instrument stated interest rate			1%	1%
Debt instrument face value | €			€ 1,000,000,000	€ 1,000,000,000
4.375% Senior notes due 03/15/45 ($500 million par value) | Senior Notes
Long-term debt
Long-term Debt	$ 495,000,000	494,000,000
Debt instrument stated interest rate	4.375%
Debt instrument face value	$ 500,000,000
Term loan facilities, finance leases and other | Term Loan
Long-term debt
Long-term Debt	$ 47,000,000	$ 56,000,000

NOTES PAYABLE AND DEBT - Narrat

NOTES PAYABLE AND DEBT - Narrative (Details)		12 Months Ended
	Jun. 18, 2021 USD ($)	Dec. 31, 2022 USD ($)	Dec. 31, 2021 USD ($)	Dec. 31, 2020 USD ($)	Jun. 04, 2021 EUR (€)	May 19, 2021 EUR (€)	Oct. 01, 2020 USD ($)	Jun. 19, 2020 USD ($)	Mar. 13, 2020 USD ($)
Line of Credit Facility [Line Items]
Short-term, weighted average interest rate on borrowings outstanding		0.90%	1%
Debt, weighted average interest rate		2.50%	2.50%
Loss on debt extinguishment		$ 0	$ (20,000,000)	$ 0
Maximum line of credit potential additional increase		2,000,000,000
Estimated fair value of senior unsecured notes		3,553,000,000	4,421,000,000
Debt, difference between fair value and carrying value		(570,000,000)	212,000,000
Outstanding letters of credit		38,000,000	35,000,000
Maturity Period Feb 2029 | U.S. Dollar | Cross-currency swaps
Line of Credit Facility [Line Items]
Cash proceeds		16,000,000
Senior Notes
Line of Credit Facility [Line Items]
Debt instrument face value							$ 800,000,000	$ 1,100,000,000
Short-term borrowings
Line of Credit Facility [Line Items]
Short-term borrowings		58,000,000	62,000,000
Senior Notes Due November 2022 | Senior Notes
Line of Credit Facility [Line Items]
Debt instrument face value | €						€ 500,000,000
Debt instrument stated interest rate						1.80%
Loss on debt extinguishment	$ 20,000,000
1.000% Senior notes due 05/19/31 (€1,000 million par value) | Senior Notes
Line of Credit Facility [Line Items]
Debt instrument face value | €					€ 1,000,000,000	€ 1,000,000,000
Debt instrument stated interest rate					1%	1%
Revolving Credit Facility
Line of Credit Facility [Line Items]
Multi-currency revolving credit agreement, maximum borrowing capacity							$ 2,000,000,000
Maximum line of credit potential additional increase									$ 1,000,000,000
Long-term line of credit		0	0
Commercial Paper
Line of Credit Facility [Line Items]
Multi-currency revolving credit agreement, current borrowing capacity		2,000,000,000
Short-term, Unsecured Commercial Paper Notes
Line of Credit Facility [Line Items]
Long-term line of credit		$ 0	$ 0

NOTES PAYABLE AND DEBT - Consol

NOTES PAYABLE AND DEBT - Consolidated Statements of Operations (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Debt Disclosure [Abstract]
Interest expense	$ 78	$ 105	$ 73
Interest income	(26)	(12)	(12)
Interest expense, net	$ 52	$ 93	$ 61

NOTES PAYABLE AND DEBT - Annual

NOTES PAYABLE AND DEBT - Annual Principal Payments (Details) $ in Millions	Dec. 31, 2022 USD ($)
Debt Disclosure [Abstract]
2023	$ 62
2024	7
2025	1,307
2026	7
2027	1,106
After 2027	1,707
Total payments	4,196
Add: unamortized premiums, net of discount	32
Total	$ 4,228

OTHER CURRENT AND NON-CURRENT_5

OTHER CURRENT AND NON-CURRENT LIABILITIES (Details) - USD ($) $ in Millions	Dec. 31, 2022	Dec. 31, 2021
Other current liabilities:
Payroll and employee related	$ 398	$ 330
Customer related	202	220
Product warranties	142	128
Income taxes payable	142	105
Indirect taxes	125	106
Accrued freight	44	46
Operating leases	42	43
Deferred engineering	39	44
Employee termination benefits	37	85
Supplier related	23	18
Interest	22	23
Dividends payable	21	18
Other non-income taxes	19	22
Insurance	19	19
Earn-out liability	16	0
Contract liabilities	16	21
Legal and professional fees	15	8
Retirement related	13	16
Mandatorily redeemable noncontrolling interest liability	0	58
Other	155	146
Total other current liabilities	1,490	1,456
Other non-current liabilities:
Other income tax liabilities	242	274
Deferred income taxes	194	206
Operating Lease	166	152
Product warranties	103	108
Deferred income	66	68
Employee termination benefits	22	41
Other	68	115
Total other non-current liabilities	$ 861	$ 964

FAIR VALUE MEASUREMENTS - Asset

FAIR VALUE MEASUREMENTS - Assets and Liabilities Measured at Fair Value (Details) - USD ($) $ in Millions	Dec. 31, 2022	Nov. 16, 2022	Dec. 31, 2021
Assets, Fair Value Disclosure [Abstract]
Debt securities		$ 500
Liabilities, Fair Value Disclosure [Abstract]
Current earn-out liability	$ 16		$ 0
Valuation, Market Approach | Fair Value, Recurring
Assets, Fair Value Disclosure [Abstract]
Debt securities	455
Investment in equity securities	29		87
Foreign currency contracts	18		13
Net investment hedge contracts	68		8
Liabilities, Fair Value Disclosure [Abstract]
Foreign currency contracts	11		8
Net investment hedge contracts	1		54
Valuation, Market Approach | Fair Value, Recurring | Quoted prices in active markets for identical items (Level 1)
Assets, Fair Value Disclosure [Abstract]
Debt securities	0
Investment in equity securities	0		70
Foreign currency contracts	0		0
Net investment hedge contracts	0		0
Liabilities, Fair Value Disclosure [Abstract]
Foreign currency contracts	0		0
Net investment hedge contracts	0		0
Valuation, Market Approach | Fair Value, Recurring | Significant other observable inputs (Level 2)
Assets, Fair Value Disclosure [Abstract]
Debt securities	455
Investment in equity securities	0		0
Foreign currency contracts	18		13
Net investment hedge contracts	68		8
Liabilities, Fair Value Disclosure [Abstract]
Foreign currency contracts	11		8
Net investment hedge contracts	1		54
Valuation, Market Approach | Fair Value, Recurring | Significant unobservable inputs (Level 3)
Assets, Fair Value Disclosure [Abstract]
Debt securities	0
Investment in equity securities	0		0
Foreign currency contracts	0		0
Net investment hedge contracts	0		0
Liabilities, Fair Value Disclosure [Abstract]
Foreign currency contracts	0		0
Net investment hedge contracts	0		0
Valuation, Market Approach | Fair Value, Recurring | Assets measured at NAV
Assets, Fair Value Disclosure [Abstract]
Debt securities	0
Investment in equity securities	29		17
Foreign currency contracts	0		0
Net investment hedge contracts	0		0
Liabilities, Fair Value Disclosure [Abstract]
Foreign currency contracts	0		0
Net investment hedge contracts			0
Valuation, Income Approach | Fair Value, Recurring
Assets, Fair Value Disclosure [Abstract]
Long-term receivables	11		35
Liabilities, Fair Value Disclosure [Abstract]
Current earn-out liability	21
Non-current earn-out liability	10
Valuation, Income Approach | Fair Value, Recurring | Long Term Receivables
Assets, Fair Value Disclosure [Abstract]
Long-term receivables	13
Valuation, Income Approach | Fair Value, Recurring | Quoted prices in active markets for identical items (Level 1)
Assets, Fair Value Disclosure [Abstract]
Long-term receivables	0		0
Liabilities, Fair Value Disclosure [Abstract]
Current earn-out liability	0
Non-current earn-out liability	0
Valuation, Income Approach | Fair Value, Recurring | Quoted prices in active markets for identical items (Level 1) | Long Term Receivables
Assets, Fair Value Disclosure [Abstract]
Long-term receivables	0
Valuation, Income Approach | Fair Value, Recurring | Significant other observable inputs (Level 2)
Assets, Fair Value Disclosure [Abstract]
Long-term receivables	2		17
Liabilities, Fair Value Disclosure [Abstract]
Current earn-out liability	0
Non-current earn-out liability	0
Valuation, Income Approach | Fair Value, Recurring | Significant other observable inputs (Level 2) | Long Term Receivables
Assets, Fair Value Disclosure [Abstract]
Long-term receivables	13
Valuation, Income Approach | Fair Value, Recurring | Significant unobservable inputs (Level 3)
Assets, Fair Value Disclosure [Abstract]
Long-term receivables	9		18
Liabilities, Fair Value Disclosure [Abstract]
Current earn-out liability	21
Non-current earn-out liability	10
Valuation, Income Approach | Fair Value, Recurring | Significant unobservable inputs (Level 3) | Long Term Receivables
Assets, Fair Value Disclosure [Abstract]
Long-term receivables	0
Valuation, Income Approach | Fair Value, Recurring | Assets measured at NAV
Assets, Fair Value Disclosure [Abstract]
Long-term receivables	0
Liabilities, Fair Value Disclosure [Abstract]
Current earn-out liability	0
Non-current earn-out liability	0
Valuation, Income Approach | Fair Value, Recurring | Assets measured at NAV | Long Term Receivables
Assets, Fair Value Disclosure [Abstract]
Long-term receivables	$ 0		$ 0

FAIR VALUE MEASUREMENTS - Defin

FAIR VALUE MEASUREMENTS - Defined Benefit Plan Assets (Details) - Fair Value, Recurring £ in Millions, $ in Millions	Dec. 31, 2022 USD ($)	Dec. 31, 2021 USD ($)	Dec. 31, 2021 GBP (£)
United States
Defined Benefit Plan Disclosure [Line Items]
Defined benefit plan, plan assets, amount	$ 129	$ 177
United States | Quoted prices in active markets for identical items (Level 1)
Defined Benefit Plan Disclosure [Line Items]
Defined benefit plan, plan assets, amount	3	1
United States | Significant other observable inputs (Level 2)
Defined Benefit Plan Disclosure [Line Items]
Defined benefit plan, plan assets, amount	0	0
United States | Significant unobservable inputs (Level 3)
Defined Benefit Plan Disclosure [Line Items]
Defined benefit plan, plan assets, amount	0	0
United States | Assets measured at NAV
Defined Benefit Plan Disclosure [Line Items]
Defined benefit plan, plan assets, amount	126	176
United States | Fixed income securities
Defined Benefit Plan Disclosure [Line Items]
Defined benefit plan, plan assets, amount	89	129
United States | Fixed income securities | Assets measured at NAV
Defined Benefit Plan Disclosure [Line Items]
Defined benefit plan, plan assets, amount	89	129
United States | Equity securities
Defined Benefit Plan Disclosure [Line Items]
Defined benefit plan, plan assets, amount	17	28
United States | Equity securities | Assets measured at NAV
Defined Benefit Plan Disclosure [Line Items]
Defined benefit plan, plan assets, amount	17	28
United States | Alternative credit fund
Defined Benefit Plan Disclosure [Line Items]
Defined benefit plan, plan assets, amount	20	19
United States | Alternative credit fund | Assets measured at NAV
Defined Benefit Plan Disclosure [Line Items]
Defined benefit plan, plan assets, amount	20	19
United States | Cash
Defined Benefit Plan Disclosure [Line Items]
Defined benefit plan, plan assets, amount	3	1
United States | Cash | Assets measured at NAV
Defined Benefit Plan Disclosure [Line Items]
Defined benefit plan, plan assets, amount	0	0
United States | Valuation, Market Approach | Fixed income securities | Quoted prices in active markets for identical items (Level 1)
Defined Benefit Plan Disclosure [Line Items]
Defined benefit plan, plan assets, amount	0	0
United States | Valuation, Market Approach | Fixed income securities | Significant other observable inputs (Level 2)
Defined Benefit Plan Disclosure [Line Items]
Defined benefit plan, plan assets, amount	0	0
United States | Valuation, Market Approach | Fixed income securities | Significant unobservable inputs (Level 3)
Defined Benefit Plan Disclosure [Line Items]
Defined benefit plan, plan assets, amount	0	0
United States | Valuation, Market Approach | Equity securities | Quoted prices in active markets for identical items (Level 1)
Defined Benefit Plan Disclosure [Line Items]
Defined benefit plan, plan assets, amount	0	0
United States | Valuation, Market Approach | Equity securities | Significant other observable inputs (Level 2)
Defined Benefit Plan Disclosure [Line Items]
Defined benefit plan, plan assets, amount	0	0
United States | Valuation, Market Approach | Equity securities | Significant unobservable inputs (Level 3)
Defined Benefit Plan Disclosure [Line Items]
Defined benefit plan, plan assets, amount	0	0
United States | Valuation, Market Approach | Alternative credit fund | Quoted prices in active markets for identical items (Level 1)
Defined Benefit Plan Disclosure [Line Items]
Defined benefit plan, plan assets, amount	0	0
United States | Valuation, Market Approach | Alternative credit fund | Significant other observable inputs (Level 2)
Defined Benefit Plan Disclosure [Line Items]
Defined benefit plan, plan assets, amount	0	0
United States | Valuation, Market Approach | Alternative credit fund | Significant unobservable inputs (Level 3)
Defined Benefit Plan Disclosure [Line Items]
Defined benefit plan, plan assets, amount	0	0
United States | Valuation, Market Approach | Cash | Quoted prices in active markets for identical items (Level 1)
Defined Benefit Plan Disclosure [Line Items]
Defined benefit plan, plan assets, amount	3	1
United States | Valuation, Market Approach | Cash | Significant other observable inputs (Level 2)
Defined Benefit Plan Disclosure [Line Items]
Defined benefit plan, plan assets, amount	0	0
United States | Valuation, Market Approach | Cash | Significant unobservable inputs (Level 3)
Defined Benefit Plan Disclosure [Line Items]
Defined benefit plan, plan assets, amount	0	0
Non-U.S.
Defined Benefit Plan Disclosure [Line Items]
Defined benefit plan, plan assets, amount	1,156	2,049
Non-U.S. | Quoted prices in active markets for identical items (Level 1)
Defined Benefit Plan Disclosure [Line Items]
Defined benefit plan, plan assets, amount	314	941
Non-U.S. | Significant other observable inputs (Level 2)
Defined Benefit Plan Disclosure [Line Items]
Defined benefit plan, plan assets, amount	20	18
Non-U.S. | Significant unobservable inputs (Level 3)
Defined Benefit Plan Disclosure [Line Items]
Defined benefit plan, plan assets, amount	115	235
Non-U.S. | Assets measured at NAV
Defined Benefit Plan Disclosure [Line Items]
Defined benefit plan, plan assets, amount	707	855
Non-U.S. | Fixed income securities
Defined Benefit Plan Disclosure [Line Items]
Defined benefit plan, plan assets, amount	525	710
Non-U.S. | Fixed income securities | Assets measured at NAV
Defined Benefit Plan Disclosure [Line Items]
Defined benefit plan, plan assets, amount	471	594
Non-U.S. | Equity securities
Defined Benefit Plan Disclosure [Line Items]
Defined benefit plan, plan assets, amount	142	412
Non-U.S. | Equity securities | Assets measured at NAV
Defined Benefit Plan Disclosure [Line Items]
Defined benefit plan, plan assets, amount	29	49
Non-U.S. | Cash
Defined Benefit Plan Disclosure [Line Items]
Defined benefit plan, plan assets, amount	147	338
Non-U.S. | Cash | Assets measured at NAV
Defined Benefit Plan Disclosure [Line Items]
Defined benefit plan, plan assets, amount	0	0
Non-U.S. | Insurance contract
Defined Benefit Plan Disclosure [Line Items]
Defined benefit plan, plan assets, amount	69	108
Non-U.S. | Insurance contract | Assets measured at NAV
Defined Benefit Plan Disclosure [Line Items]
Defined benefit plan, plan assets, amount	0	0
Non-U.S. | Real estate and other
Defined Benefit Plan Disclosure [Line Items]
Defined benefit plan, plan assets, amount	273	481
Non-U.S. | Real estate and other | Assets measured at NAV
Defined Benefit Plan Disclosure [Line Items]
Defined benefit plan, plan assets, amount	207	212
Non-U.S. | Valuation, Market Approach | Fixed income securities | Quoted prices in active markets for identical items (Level 1)
Defined Benefit Plan Disclosure [Line Items]
Defined benefit plan, plan assets, amount	54	116
Non-U.S. | Valuation, Market Approach | Fixed income securities | Significant other observable inputs (Level 2)
Defined Benefit Plan Disclosure [Line Items]
Defined benefit plan, plan assets, amount	0	0
Non-U.S. | Valuation, Market Approach | Fixed income securities | Significant unobservable inputs (Level 3)
Defined Benefit Plan Disclosure [Line Items]
Defined benefit plan, plan assets, amount	0	0
Non-U.S. | Valuation, Market Approach | Equity securities | Quoted prices in active markets for identical items (Level 1)
Defined Benefit Plan Disclosure [Line Items]
Defined benefit plan, plan assets, amount	113	363
Non-U.S. | Valuation, Market Approach | Equity securities | Significant other observable inputs (Level 2)
Defined Benefit Plan Disclosure [Line Items]
Defined benefit plan, plan assets, amount	0	0
Non-U.S. | Valuation, Market Approach | Equity securities | Significant unobservable inputs (Level 3)
Defined Benefit Plan Disclosure [Line Items]
Defined benefit plan, plan assets, amount	0	0
Non-U.S. | Valuation, Market Approach | Cash | Quoted prices in active markets for identical items (Level 1)
Defined Benefit Plan Disclosure [Line Items]
Defined benefit plan, plan assets, amount	147	338	£ 122
Non-U.S. | Valuation, Market Approach | Cash | Significant other observable inputs (Level 2)
Defined Benefit Plan Disclosure [Line Items]
Defined benefit plan, plan assets, amount	0	0
Non-U.S. | Valuation, Market Approach | Cash | Significant unobservable inputs (Level 3)
Defined Benefit Plan Disclosure [Line Items]
Defined benefit plan, plan assets, amount	0	0
Non-U.S. | Valuation, Market Approach | Insurance contract | Quoted prices in active markets for identical items (Level 1)
Defined Benefit Plan Disclosure [Line Items]
Defined benefit plan, plan assets, amount	0	0
Non-U.S. | Valuation, Market Approach | Insurance contract | Significant other observable inputs (Level 2)
Defined Benefit Plan Disclosure [Line Items]
Defined benefit plan, plan assets, amount	0	0
Non-U.S. | Valuation, Market Approach | Insurance contract | Significant unobservable inputs (Level 3)
Defined Benefit Plan Disclosure [Line Items]
Defined benefit plan, plan assets, amount	69	108
Non-U.S. | Valuation, Market Approach | Real estate and other | Quoted prices in active markets for identical items (Level 1)
Defined Benefit Plan Disclosure [Line Items]
Defined benefit plan, plan assets, amount	0	124
Non-U.S. | Valuation, Market Approach | Real estate and other | Significant other observable inputs (Level 2)
Defined Benefit Plan Disclosure [Line Items]
Defined benefit plan, plan assets, amount	20	18
Non-U.S. | Valuation, Market Approach | Real estate and other | Significant unobservable inputs (Level 3)
Defined Benefit Plan Disclosure [Line Items]
Defined benefit plan, plan assets, amount	$ 46	$ 127

FAIR VALUE MEASUREMENTS - Recon

FAIR VALUE MEASUREMENTS - Reconciliation of Level 3 Defined Benefit Plan Assets (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Insurance contract
Change in plan assets:
Fair value, beginning balance	$ 108	$ 113
Purchases, sales and settlements	0	0
Realized gains	0
Benefits paid	(5)	(4)
Unrealized (losses) gains on assets still held at the reporting date	(20)	1
Translation adjustment	(14)	(2)
Fair value, ending balance	69	108
Real estate trust fund
Change in plan assets:
Fair value, beginning balance	127	86
Purchases, sales and settlements	(93)	36
Realized gains	3
Benefits paid	0	0
Unrealized (losses) gains on assets still held at the reporting date	25	7
Translation adjustment	(16)	(2)
Fair value, ending balance	$ 46	$ 127

FINANCIAL INSTRUMENTS - Foreign

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

Dec. 31, 2022 USD ($)

Dec. 31, 2022 EUR (€)

Dec. 31, 2022 GBP (£)

Dec. 31, 2022 PLN (zł)

Dec. 31, 2022 CNY (¥)

Dec. 31, 2022 KRW (₩)

Dec. 31, 2022 MXN ($)

Dec. 31, 2022 SGD ($)

Dec. 31, 2022 THB (฿)

Dec. 31, 2021 USD ($)

Dec. 31, 2021 EUR (€)

Dec. 31, 2021 GBP (£)

Dec. 31, 2021 PLN (zł)

Dec. 31, 2021 CNY (¥)

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

$ 14

$ 23

British Pound | Foreign currency

Derivative [Line Items]

Derivative, notional amount | €

€ 10

€ 42

Chinese Renminbi | Foreign currency

Derivative [Line Items]

Derivative, notional amount

276

42

£ 23

¥ 1,402

185

26

£ 26

¥ 0

Euro | Foreign currency

Derivative [Line Items]

Derivative, notional amount

139

63

zł 489

86

6

zł 394

U.S. Dollar

Derivative [Line Items]

Derivative, notional amount

$ 10

$ 10

U.S. Dollar | Foreign currency

Derivative [Line Items]

Derivative, notional amount

€ 45

£ 17

₩ 51,786

$ 3,465

$ 0

฿ 1,790

€ 28

£ 13

₩ 49,919

$ 2,619

$ 27

฿ 1,720

FINANCIAL INSTRUMENTS - Cross-C

FINANCIAL INSTRUMENTS - Cross-Currency Swap Contract (Details) € in Millions, ¥ in Millions, ¥ in Millions, $ in Millions	12 Months Ended
	Dec. 31, 2022 USD ($)	Dec. 31, 2022 EUR (€)	Dec. 31, 2022 CNY (¥)	Dec. 31, 2022 JPY (¥)	May 31, 2022 USD ($)	Dec. 31, 2021 USD ($)	Dec. 31, 2021 EUR (€)	Dec. 31, 2021 CNY (¥)	Dec. 31, 2021 JPY (¥)
U.S. Dollar
Derivative [Line Items]
Derivative, notional amount	$ 10					$ 10
Cross-currency swaps
Derivative [Line Items]
Derivative, notional amount					$ 100
Cross-currency swaps | U.S. Dollar | Maturity Period July 2027
Derivative [Line Items]
Derivative, notional amount	1,100					1,100
Cross-currency swaps | U.S. Dollar | Maturity Period March 2025
Derivative [Line Items]
Derivative, notional amount	500					500
Cross-currency swaps | U.S. Dollar | Maturity Period Feb 2023
Derivative [Line Items]
Derivative, notional amount	0					100
Cross-currency swaps | U.S. Dollar | Maturity Period Feb 2029
Derivative [Line Items]
Derivative, notional amount	100				$ 100	$ 0
Cash proceeds	$ 16
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 | Euro | Maturity Period Feb 2029
Derivative [Line Items]
Derivative, notional amount | ¥			¥ 12,724					¥ 0
Cross-currency swaps | Japanese yen | Maturity Period Feb 2023
Derivative [Line Items]
Derivative, notional amount | ¥				¥ 0					¥ 10,978

FINANCIAL INSTRUMENTS - Narrati

FINANCIAL INSTRUMENTS - Narrative (Details)	12 Months Ended
	Dec. 31, 2021 USD ($)	Jun. 04, 2021 EUR (€)	May 19, 2021 EUR (€)	Oct. 01, 2020 USD ($)	Jun. 19, 2020 USD ($)
Derivative [Line Items]
Derivative, Loss, Statement of Income or Comprehensive Income [Extensible Enumeration]	Hedge instruments
Derivative, loss on derivative | $	$ 50,000,000
Senior Notes
Derivative [Line Items]
Debt instrument face value | $				$ 800,000,000	$ 1,100,000,000
Senior Notes Due November 2022 | Senior Notes
Derivative [Line Items]
Debt instrument face value | €			€ 500,000,000
Debt instrument stated interest rate			1.80%
1.000% Senior notes due 05/19/31 (€1,000 million par value) | Senior Notes
Derivative [Line Items]
Debt instrument face value | €		€ 1,000,000,000	€ 1,000,000,000
Debt instrument stated interest rate		1%	1%

FINANCIAL INSTRUMENTS - Balance

FINANCIAL INSTRUMENTS - Balance Sheet (Details) - USD ($) $ in Millions	Dec. 31, 2022	Dec. 31, 2021
Designated as Hedging Instrument | Foreign currency | Prepayments and other current assets
Derivatives, Fair Value [Line Items]
Derivative assets	$ 15	$ 7
Designated as Hedging Instrument | Foreign currency | Other non-current assets
Derivatives, Fair Value [Line Items]
Derivative assets	0	0
Designated as Hedging Instrument | Foreign currency | Other current liabilities
Derivatives, Fair Value [Line Items]
Derivative liabilities	9	8
Designated as Hedging Instrument | Foreign currency | Other non-current liabilities
Derivatives, Fair Value [Line Items]
Derivative liabilities	1	0
Designated as Hedging Instrument | Cross-currency swaps | Other non-current assets | Net Investment Hedging
Derivatives, Fair Value [Line Items]
Derivative assets	68	8
Designated as Hedging Instrument | Cross-currency swaps | Other non-current liabilities | Net Investment Hedging
Derivatives, Fair Value [Line Items]
Derivative liabilities	1	54
Not Designated as Hedging Instrument | Foreign currency | Prepayments and other current assets
Derivatives, Fair Value [Line Items]
Derivative assets	3	6
Not Designated as Hedging Instrument | Foreign currency | Other current liabilities
Derivatives, Fair Value [Line Items]
Derivative liabilities	$ 1	$ 0

FINANCIAL INSTRUMENTS - AOCI (D

FINANCIAL INSTRUMENTS - AOCI (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Derivatives, Fair Value [Line Items]
Accumulated other comprehensive income (loss), cumulative changes in net gain (loss) from hedges, before tax	$ 196	$ 10
Gain (loss) expected to be reclassified to income in one year or less	0
Foreign currency | Net Investment Hedging
Derivatives, Fair Value [Line Items]
Accumulated other comprehensive income (loss), cumulative changes in net gain (loss) from hedges, before tax	(4)	(10)
Gain (loss) expected to be reclassified to income in one year or less	0
Cross-currency swaps | Net Investment Hedging
Derivatives, Fair Value [Line Items]
Accumulated other comprehensive income (loss), cumulative changes in net gain (loss) from hedges, before tax	67	(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 [Line Items]
Accumulated other comprehensive income (loss), cumulative changes in net gain (loss) from hedges, before tax	133	$ 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	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Derivatives, Fair Value [Line Items]
Net sales	$ 15,801	$ 14,838	$ 10,165
Cost of sales	12,700	11,983	8,255
Selling, general and administrative expenses	1,610	1,460	951
Other comprehensive income	(325)	100	76
Gain (loss) on cash flow hedging relationships:
Gain (loss) recognized in other comprehensive income (loss)	4		(1)
Gain (loss) reclassified from AOCI to income	$ 0		0
Loss recognized in other comprehensive income
Gain (loss) on cash flow hedging relationships:
Gain (loss) recognized in other comprehensive income (loss)		(4)
Cash Flow Hedging | Foreign currency | Gain (loss) reclassified from AOCI to income
Derivatives, Fair Value [Line Items]
Net sales		1	0
Cost of sales		(4)	1
Selling, general and administrative expenses		$ (1)	$ (2)

FINANCIAL INSTRUMENTS - Other C

FINANCIAL INSTRUMENTS - Other Comprehensive Income (Loss) (Details) - Net Investment Hedging - Other comprehensive income (loss) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Foreign currency
Derivative Instruments, Gain (Loss) [Line Items]
Gains and (losses) on derivative instruments	$ 6	$ (9)	$ (2)
Cross-currency swaps
Derivative Instruments, Gain (Loss) [Line Items]
Gains and (losses) on derivative instruments	129	115	(155)
Foreign currency-denominated debt
Derivative Instruments, Gain (Loss) [Line Items]
Gains and (losses) on derivative instruments	$ 67	$ 84	$ (51)

FINANCIAL INSTRUMENTS - Derivat

FINANCIAL INSTRUMENTS - Derivative Instruments Gains (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Net Investment Hedging | Cross-currency swaps
Derivative Instruments, Gain (Loss) [Line Items]
Other Comprehensive Income (Loss), Derivative, Excluded Component, Increase (Decrease), after Adjustments and Tax, Parent	$ 26	$ 22	$ 18

FINANCIAL INSTRUMENTS - Deriv_2

FINANCIAL INSTRUMENTS - Derivatives Not Designated as Hedging Instruments (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
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
Foreign currency | Not Designated as Hedging Instrument
Derivative [Line Items]
Gain (loss) on derivatives not designated as hedges	$ 22	$ 13	$ 3

RETIREMENT BENEFIT PLANS - Narr

RETIREMENT BENEFIT PLANS - Narrative (Details) £ in Millions, $ in Millions	12 Months Ended
	Dec. 31, 2022 USD ($)	Dec. 31, 2021 USD ($)	Dec. 31, 2021 GBP (£)	Dec. 31, 2020 USD ($)
Defined Benefit Plan Disclosure [Line Items]
Defined contribution expense	$ 59	$ 58		$ 38
Contribution amount		$ 137	£ 100
Payments for contractual obligation	$ 7
Health care cost trend rate assumed for next fiscal year	6.50%
Defined Benefit Plan, Ultimate Health Care Cost Trend Rate	4.75%
Minimum
Defined Benefit Plan Disclosure [Line Items]
Future employer contributions	$ 20
Maximum
Defined Benefit Plan Disclosure [Line Items]
Future employer contributions	$ 30

RETIREMENT BENEFIT PLANS - Expe

RETIREMENT BENEFIT PLANS - Expense for Defined Contribution and Defined Benefit Pension Plans and Other Post Employment Defined Benefit Plans (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Retirement Benefits [Abstract]
Defined contribution expense	$ 59	$ 58	$ 38
Defined benefit pension (income) expense	(10)	(19)	15
Other postretirement employee benefit income	(1)	(1)	(1)
Total	$ 48	$ 38	$ 52

RETIREMENT BENEFIT PLANS - Bene

RETIREMENT BENEFIT PLANS - Benefit Obligation and Plan Assets (Details) $ in Millions	12 Months Ended
	Dec. 31, 2022 USD ($)	Dec. 31, 2021 USD ($)	Dec. 31, 2020 USD ($)
Change in plan assets:
Funded status	$ (163)	$ (216)
Amounts in the Consolidated Balance Sheets consist of:
Non-current liabilities	$ (223)	(290)
Amounts in accumulated other comprehensive loss consist of:
Weighted average discount rate	0.0297
Other postretirement employee benefits
Change in projected benefit obligation:
Projected benefit obligation, January 1	$ 54	65
Service cost	0	0	$ 0
Interest cost	1	1	2
Plan amendments	0	0
Settlement and curtailment	0	0
Actuarial gain	(13)	(6)
Currency translation	0	0
Acquisition	0	0
Benefits paid	(5)	(6)
Projected benefit obligation, December 31	37	54	65
Change in plan assets:
Funded status	(37)	(54)
Amounts in the Consolidated Balance Sheets consist of:
Non-current assets	0	0
Current liabilities	(6)	(7)
Non-current liabilities	(31)	(47)
Net amount	(37)	(54)
Amounts in accumulated other comprehensive loss consist of:
Net actuarial loss	(3)	10
Net prior service (credit) cost	(11)	(13)
Net amount	(14)	(3)
United States
Change in plan assets:
Funded status	(6)	(6)
United States | Pension benefits
Change in projected benefit obligation:
Projected benefit obligation, January 1	183	202
Service cost	0	0	0
Interest cost	4	3	5
Plan amendments	0	0
Settlement and curtailment	(6)	(4)
Actuarial gain	(33)	(7)
Currency translation	0	0
Acquisition	0	0
Benefits paid	(12)	(11)
Projected benefit obligation, December 31	136	183	202
Change in plan assets:
Fair value, beginning balance	177	187
Actual return on plan assets	(33)	5
Employer contribution	2	0
Settlements	(5)	(4)
Currency translation	0	0
Acquisition	0	0
Benefits paid	(12)	(11)
Fair value, ending balance	129	177	187
Funded status	(7)	(6)
Amounts in the Consolidated Balance Sheets consist of:
Non-current assets	0	0
Current liabilities	(1)	(2)
Non-current liabilities	(6)	(4)
Net amount	(7)	(6)
Amounts in accumulated other comprehensive loss consist of:
Net actuarial loss	80	84
Net prior service (credit) cost	(3)	(3)
Net amount	77	81
Total accumulated benefit obligation for all plans	136	183
Non-U.S. | Pension benefits
Change in projected benefit obligation:
Projected benefit obligation, January 1	2,227	2,527
Service cost	20	25	21
Interest cost	37	30	16
Plan amendments	(11)	1
Settlement and curtailment	(3)	(13)
Actuarial gain	(685)	(208)
Currency translation	(200)	(59)
Acquisition	8	0
Benefits paid	(71)	(76)
Projected benefit obligation, December 31	1,322	2,227	2,527
Change in plan assets:
Fair value, beginning balance	2,049	2,041
Actual return on plan assets	(655)	110
Employer contribution	20	24
Settlements	(4)	(11)
Currency translation	(189)	(39)
Acquisition	6	0
Benefits paid	(71)	(76)
Fair value, ending balance	1,156	2,049	$ 2,041
Funded status	(166)	(178)
Amounts in the Consolidated Balance Sheets consist of:
Non-current assets	26	68
Current liabilities	(6)	(7)
Non-current liabilities	(186)	(239)
Net amount	(166)	(178)
Amounts in accumulated other comprehensive loss consist of:
Net actuarial loss	104	74
Net prior service (credit) cost	(9)	2
Net amount	95	76
Total accumulated benefit obligation for all plans	$ 1,279	$ 2,183

RETIREMENT BENEFIT PLANS - Fund

RETIREMENT BENEFIT PLANS - Funded Status of Plans with ABO in Excess of Plan Assets (Details) - USD ($) $ in Millions	Dec. 31, 2022	Dec. 31, 2021
Accumulated benefit obligations
Accumulated benefit obligation	$ (1,185)	$ (658)
Plan assets	1,022	442
Funded status of plan	(163)	(216)
Projected benefit obligations
Projected benefit obligation	(1,223)	(731)
Plan assets	1,026	478
Total pension deficiency	(197)	(253)
United States
Accumulated benefit obligations
Funded status of plan	(6)	(6)
Projected benefit obligations
Total pension deficiency	(6)	(6)
United Kingdom
Accumulated benefit obligations
Funded status of plan	(38)	(11)
Projected benefit obligations
Total pension deficiency	(38)	(11)
Germany
Accumulated benefit obligations
Funded status of plan	(34)	(89)
Projected benefit obligations
Total pension deficiency	(35)	(95)
Other foreign
Accumulated benefit obligations
Funded status of plan	(85)	(110)
Projected benefit obligations
Total pension deficiency	$ (118)	$ (141)

RETIREMENT BENEFIT PLANS - Asse

RETIREMENT BENEFIT PLANS - Asset Allocations (Details) £ in Millions, $ in Millions	Dec. 31, 2022 USD ($)	Dec. 31, 2021 USD ($)	Dec. 31, 2021 GBP (£)	Dec. 31, 2020 USD ($)
United States | Fair Value, Recurring
Defined Benefit Plan, Plan Assets, Allocations [Abstract]
Defined benefit plan, plan assets, amount	$ 129	$ 177
United States | Quoted prices in active markets for identical items (Level 1) | Fair Value, Recurring
Defined Benefit Plan, Plan Assets, Allocations [Abstract]
Defined benefit plan, plan assets, amount	3	1
United States | Equity securities | Fair Value, Recurring
Defined Benefit Plan, Plan Assets, Allocations [Abstract]
Defined benefit plan, plan assets, amount	17	28
United States | Equity securities | Quoted prices in active markets for identical items (Level 1) | Fair Value, Recurring | Valuation, Market Approach
Defined Benefit Plan, Plan Assets, Allocations [Abstract]
Defined benefit plan, plan assets, amount	0	0
United States | Cash | Fair Value, Recurring
Defined Benefit Plan, Plan Assets, Allocations [Abstract]
Defined benefit plan, plan assets, amount	3	1
United States | Cash | Quoted prices in active markets for identical items (Level 1) | Fair Value, Recurring | Valuation, Market Approach
Defined Benefit Plan, Plan Assets, Allocations [Abstract]
Defined benefit plan, plan assets, amount	$ 3	$ 1
United States | Pension benefits
Defined Benefit Plan, Plan Assets, Allocations [Abstract]
Actual allocation, percentage	100%	100%	100%
Defined benefit plan, plan assets, amount	$ 129	$ 177		$ 187
United States | Pension benefits | Real estate and other
Defined Benefit Plan, Plan Assets, Allocations [Abstract]
Actual allocation, percentage	18%	12%	12%
United States | Pension benefits | Fixed income securities
Defined Benefit Plan, Plan Assets, Allocations [Abstract]
Actual allocation, percentage	69%	72%	72%
United States | Pension benefits | Equity securities
Defined Benefit Plan, Plan Assets, Allocations [Abstract]
Actual allocation, percentage	13%	16%	16%
Non-U.S. | Fair Value, Recurring
Defined Benefit Plan, Plan Assets, Allocations [Abstract]
Defined benefit plan, plan assets, amount	$ 1,156	$ 2,049
Non-U.S. | Quoted prices in active markets for identical items (Level 1) | Fair Value, Recurring
Defined Benefit Plan, Plan Assets, Allocations [Abstract]
Defined benefit plan, plan assets, amount	314	941
Non-U.S. | Real estate and other | Fair Value, Recurring
Defined Benefit Plan, Plan Assets, Allocations [Abstract]
Defined benefit plan, plan assets, amount	273	481
Non-U.S. | Real estate and other | Quoted prices in active markets for identical items (Level 1) | Fair Value, Recurring | Valuation, Market Approach
Defined Benefit Plan, Plan Assets, Allocations [Abstract]
Defined benefit plan, plan assets, amount	0	124
Non-U.S. | Insurance contract | Fair Value, Recurring
Defined Benefit Plan, Plan Assets, Allocations [Abstract]
Defined benefit plan, plan assets, amount	69	108
Non-U.S. | Insurance contract | Quoted prices in active markets for identical items (Level 1) | Fair Value, Recurring | Valuation, Market Approach
Defined Benefit Plan, Plan Assets, Allocations [Abstract]
Defined benefit plan, plan assets, amount	0	0
Non-U.S. | Equity securities | Fair Value, Recurring
Defined Benefit Plan, Plan Assets, Allocations [Abstract]
Defined benefit plan, plan assets, amount	142	412
Non-U.S. | Equity securities | Quoted prices in active markets for identical items (Level 1) | Fair Value, Recurring | Valuation, Market Approach
Defined Benefit Plan, Plan Assets, Allocations [Abstract]
Defined benefit plan, plan assets, amount	113	363
Non-U.S. | Cash | Fair Value, Recurring
Defined Benefit Plan, Plan Assets, Allocations [Abstract]
Defined benefit plan, plan assets, amount	147	338
Non-U.S. | Cash | Quoted prices in active markets for identical items (Level 1) | Fair Value, Recurring | Valuation, Market Approach
Defined Benefit Plan, Plan Assets, Allocations [Abstract]
Defined benefit plan, plan assets, amount	$ 147	$ 338	£ 122
Non-U.S. | Pension benefits
Defined Benefit Plan, Plan Assets, Allocations [Abstract]
Actual allocation, percentage	100%	100%	100%
Defined benefit plan, plan assets, amount	$ 1,156	$ 2,049		$ 2,041
Non-U.S. | Pension benefits | Fixed income securities
Defined Benefit Plan, Plan Assets, Allocations [Abstract]
Actual allocation, percentage	46%	35%	35%
Non-U.S. | Pension benefits | Insurance contract
Defined Benefit Plan, Plan Assets, Allocations [Abstract]
Actual allocation, percentage	42%	45%	45%
Non-U.S. | Pension benefits | Equity securities
Defined Benefit Plan, Plan Assets, Allocations [Abstract]
Actual allocation, percentage	12%	20%	20%
Minimum | United States | Pension benefits | Real estate and other
Defined Benefit Plan, Plan Assets, Allocations [Abstract]
Plan assets, target allocation, percentage	7%
Minimum | United States | Pension benefits | Fixed income securities
Defined Benefit Plan, Plan Assets, Allocations [Abstract]
Plan assets, target allocation, percentage	70%
Minimum | United States | Pension benefits | Equity securities
Defined Benefit Plan, Plan Assets, Allocations [Abstract]
Plan assets, target allocation, percentage	9%
Minimum | Non-U.S. | Pension benefits | Fixed income securities
Defined Benefit Plan, Plan Assets, Allocations [Abstract]
Plan assets, target allocation, percentage	54%
Minimum | Non-U.S. | Pension benefits | Insurance contract
Defined Benefit Plan, Plan Assets, Allocations [Abstract]
Plan assets, target allocation, percentage	22%
Minimum | Non-U.S. | Pension benefits | Equity securities
Defined Benefit Plan, Plan Assets, Allocations [Abstract]
Plan assets, target allocation, percentage	9%
Maximum | United States | Pension benefits | Real estate and other
Defined Benefit Plan, Plan Assets, Allocations [Abstract]
Plan assets, target allocation, percentage	17%
Maximum | United States | Pension benefits | Fixed income securities
Defined Benefit Plan, Plan Assets, Allocations [Abstract]
Plan assets, target allocation, percentage	80%
Maximum | United States | Pension benefits | Equity securities
Defined Benefit Plan, Plan Assets, Allocations [Abstract]
Plan assets, target allocation, percentage	19%
Maximum | Non-U.S. | Pension benefits | Fixed income securities
Defined Benefit Plan, Plan Assets, Allocations [Abstract]
Plan assets, target allocation, percentage	64%
Maximum | Non-U.S. | Pension benefits | Insurance contract
Defined Benefit Plan, Plan Assets, Allocations [Abstract]
Plan assets, target allocation, percentage	32%
Maximum | Non-U.S. | Pension benefits | Equity securities
Defined Benefit Plan, Plan Assets, Allocations [Abstract]
Plan assets, target allocation, percentage	19%

RETIREMENT BENEFIT PLANS - Net

RETIREMENT BENEFIT PLANS - Net Periodic Benefit Cost (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Other postretirement employee benefits
Defined Benefit Plan, Net Periodic Benefit Cost (Credit) [Abstract]
Service cost	$ 0	$ 0	$ 0
Interest cost	1	1	2
Expected return on plan assets	0	0	0
Settlements, curtailments and other	0	0	0
Amortization of unrecognized prior service (credit) cost	(2)	(3)	(4)
Amortization of unrecognized loss	0	1	1
Net periodic cost (income)	(1)	(1)	(1)
United States | Pension benefits
Defined Benefit Plan, Net Periodic Benefit Cost (Credit) [Abstract]
Service cost	0	0	0
Interest cost	4	3	5
Expected return on plan assets	(8)	(10)	(10)
Settlements, curtailments and other	3	2	0
Amortization of unrecognized prior service (credit) cost	(1)	(1)	0
Amortization of unrecognized loss	3	4	3
Net periodic cost (income)	1	(2)	(2)
Non-U.S. | Pension benefits
Defined Benefit Plan, Net Periodic Benefit Cost (Credit) [Abstract]
Service cost	20	25	21
Interest cost	37	30	16
Expected return on plan assets	(75)	(83)	(36)
Settlements, curtailments and other	0	(2)	5
Amortization of unrecognized prior service (credit) cost	0	0	0
Amortization of unrecognized loss	7	13	11
Net periodic cost (income)	$ (11)	$ (17)	$ 17

RETIREMENT BENEFIT PLANS - Assu

RETIREMENT BENEFIT PLANS - Assumptions Used (Details)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Other postretirement employee benefits
Defined Benefit Plan, Weighted Average Assumptions Used in Calculating Net Periodic Benefit Cost [Abstract]
Discount rate	2.46%	1.93%	2.95%
Effective interest rate on benefit obligation	1.84%	1.21%	2.50%
United States | Pension benefits
Defined Benefit Plan, Weighted Average Assumptions Used in Calculating Benefit Obligation [Abstract]
Discount rate	5.46%	2.73%
Defined Benefit Plan, Weighted Average Assumptions Used in Calculating Net Periodic Benefit Cost [Abstract]
Discount rate	2.73%	2.31%	3.17%
Effective interest rate on benefit obligation	2.18%	1.62%	2.73%
Expected long-term rate of return on assets	4.75%	5.75%	6%
United States | Other postretirement employee benefits
Defined Benefit Plan, Weighted Average Assumptions Used in Calculating Benefit Obligation [Abstract]
Discount rate	5.41%	2.46%
Non-U.S. | Pension benefits
Defined Benefit Plan, Weighted Average Assumptions Used in Calculating Benefit Obligation [Abstract]
Discount rate	4.94%	1.97%
Rate of compensation increase	3.76%	3.21%
Defined Benefit Plan, Weighted Average Assumptions Used in Calculating Net Periodic Benefit Cost [Abstract]
Discount rate	1.97%	1.44%	1.69%
Effective interest rate on benefit obligation	1.83%	1.24%	2.19%
Expected long-term rate of return on assets	4.10%	4.10%	4.75%
Average rate of increase in compensation	3.21%	3.23%	3.10%
United Kingdom
Defined Benefit Plan, Weighted Average Assumptions Used in Calculating Benefit Obligation [Abstract]
Discount rate	4.94%	1.91%
Defined Benefit Plan, Weighted Average Assumptions Used in Calculating Net Periodic Benefit Cost [Abstract]
Discount rate	1.91%	1.39%	1.82%
Effective interest rate on benefit obligation	4.12%	4%	3.97%

RETIREMENT BENEFIT PLANS - Esti

RETIREMENT BENEFIT PLANS - Estimated Future Payments (Details) $ in Millions	Dec. 31, 2022 USD ($)
Other postretirement employee benefits
Defined Benefit Plan, Expected Future Benefit Payment [Abstract]
2023	$ 6
2024	5
2025	5
2026	4
2027	4
2028-2032	13
United States | Pension benefits
Defined Benefit Plan, Expected Future Benefit Payment [Abstract]
2023	14
2024	14
2025	13
2026	13
2027	13
2028-2032	52
Non-U.S. | Pension benefits
Defined Benefit Plan, Expected Future Benefit Payment [Abstract]
2023	73
2024	71
2025	71
2026	74
2027	78
2028-2032	$ 441

STOCK-BASED COMPENSATION - Narr

STOCK-BASED COMPENSATION - Narrative (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Number of shares available for grant (in shares)	2,200,000
Restricted stock unrecognized compensation, period	2 years
Award vesting percentage	200%
Unrecognized compensation expense	$ 8
Delphi Technologies PLC
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Number of shares registered for future issuance (in shares)	2,200,000
Restricted Stock
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Granted (in shares)	1,060,000	1,175,000	810,000
Restricted stock unrecognized compensation, amount	$ 46
Restricted stock unrecognized compensation, period	1 year 2 months 12 days
Restricted Stock | Minimum
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Restriction periods (in years)	2 years
Restricted Stock | Maximum
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Restriction periods (in years)	3 years
Performance Shares
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Restricted stock unrecognized compensation, amount	$ 10
Restricted stock unrecognized compensation, period	1 year 8 months 12 days
Share-based payment award, percentage of outstanding stock maximum	200%
Other Performance-Based
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Granted (in shares)	415,000	404,000	253,000
Share-based payment award, percentage of outstanding stock maximum	200%
Period for recognition (in years)	3 years
Adjusted Earnings Per Share Units
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Period for recognition (in years)	3 years
eProducts Revenue Mix
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Restricted stock unrecognized compensation, amount	$ 17
Restricted stock unrecognized compensation, period	1 year 6 months
Share-based payment award, percentage of outstanding stock maximum	200%
Cumulative Free Cash Flow
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Restricted stock unrecognized compensation, amount	$ 13
Restricted stock unrecognized compensation, period	1 year 8 months 12 days
Share-based payment award, percentage of outstanding stock maximum	200%
Period for recognition (in years)	3 years
Management | Restricted Stock
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Granted (in shares)	1,000,000
Director | Restricted Stock
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Granted (in shares)	100,000
2018 Stock Incentive Plan
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Number of shares authorized (in shares)	7,000,000

STOCK-BASED COMPENSATION - Rest

STOCK-BASED COMPENSATION - Restricted Stock Compensation Expense (Details) - Restricted Stock - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Restricted stock compensation expense	$ 37	$ 37	$ 31
Restricted stock compensation expense, net of tax	$ 28	$ 28	$ 23

STOCK-BASED COMPENSATION - Re_2

STOCK-BASED COMPENSATION - Restricted Stock and Restricted Stock Unit, Activity (Details) shares in Thousands	12 Months Ended
	Dec. 31, 2022 $ / shares shares	Dec. 31, 2021 $ / shares shares	Dec. 31, 2020 $ / shares shares
Weighted average grant date fair value
Vested weighted average exercise price (in dollar per share)	$ 28.55
Debt instrument, convertible, conversion ratio	0.4307
Restricted Stock
Number of shares (in thousands)
Nonvested ending Balance (in shares) | shares	2,363	2,140	1,664
Granted (in shares) | shares	1,060	1,175	810
Vested (in shares) | shares	(862)	(845)	(600)
Forfeited (in shares) | shares	(188)	(107)	(80)
Converted (in shares) | shares			346
Nonvested ending Balance (in shares) | shares	2,373	2,363	2,140
Weighted average grant date fair value
Nonvested weighted average exercise price beginning balance (in dollar per share)	$ 40.24	$ 39.58	$ 44.26
Granted the weighted average exercise price (in dollar per share)	44.32	43.66	33.94
Vested weighted average exercise price (in dollar per share)	38.68	43.34	44.85
Forfeited weighted average exercise price (in dollar per share)	42.09	39.86	40.20
Converted weighted average exercise price (in dollar per share)			39.54
Nonvested weighted average exercise price beginning balance (in dollar per share)	$ 42.47	$ 40.24	$ 39.58

STOCK-BASED COMPENSATION - Expe

STOCK-BASED COMPENSATION - Expense for Performance Based Shares Units (Details) - USD ($) shares in Thousands, $ in Millions	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Performance share plan expense	$ 38	$ 24	$ 10
Performance share plan, shares issued in period	305	148	505
Total Stockholder Return
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Performance share plan expense	$ 7	$ 6	$ 5
Performance share plan, shares issued in period	0	0	165
Other Performance-Based
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Performance share plan expense	$ 31	$ 18	$ 5
Performance share plan, shares issued in period	305	148	340

STOCK-BASED COMPENSATION - Perf

STOCK-BASED COMPENSATION - Performance Share Plans (Details) - $ / shares shares in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Weighted average grant date fair value
Vested weighted average exercise price (in dollar per share)	$ 28.55
Total Stockholder Return
Number of shares (in thousands)
Nonvested ending Balance (in shares)	259	271	240
Granted (in shares)	138	135	137
Vested (in shares)	(127)	(143)	(89)
Forfeited (in shares)	(20)	(4)	(17)
Nonvested ending Balance (in shares)	250	259	271
Weighted average grant date fair value
Nonvested weighted average exercise price beginning balance (in dollar per share)	$ 56.90	$ 45.20	$ 64.61
Granted the weighted average exercise price (in dollar per share)	66.96	70.39	28.55
Vested weighted average exercise price (in dollar per share)		47.93	69.75
Forfeited weighted average exercise price (in dollar per share)	59.87	37.28	57.36
Nonvested weighted average exercise price beginning balance (in dollar per share)	$ 76.68	$ 56.90	$ 45.20
Other Performance-Based
Number of shares (in thousands)
Nonvested ending Balance (in shares)	640	385	240
Granted (in shares)	415	404	253
Vested (in shares)	(234)	(143)	(89)
Forfeited (in shares)	(56)	(6)	(19)
Nonvested ending Balance (in shares)	765	640	385
Weighted average grant date fair value
Nonvested weighted average exercise price beginning balance (in dollar per share)	$ 42.14	$ 38.66	$ 48.52
Granted the weighted average exercise price (in dollar per share)	44.33	45.30	34.15
Vested weighted average exercise price (in dollar per share)	34.73	41.92	51.29
Forfeited weighted average exercise price (in dollar per share)	43.35	36.79	44.19
Nonvested weighted average exercise price beginning balance (in dollar per share)	$ 45.51	$ 42.14	$ 38.66
Period for recognition (in years)	3 years

ACCUMULATED OTHER COMPREHENSI_3

ACCUMULATED OTHER COMPREHENSIVE LOSS (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
AOCI Attributable to Parent, Net of Tax [Roll Forward]
Beginning balance	$ 7,262
Comprehensive (loss) income before reclassifications	(297)	$ 192	$ 1
Income taxes associated with comprehensive (loss) income before reclassifications	(33)	(107)	61
Reclassification from accumulated other comprehensive (loss) income	7	18	17
Income taxes reclassified into net earnings	(292)	(150)	(397)
Ending balance	7,508	7,262
Gain (loss) reclassified from AOCI to income
AOCI Attributable to Parent, Net of Tax [Roll Forward]
Income taxes reclassified into net earnings	(2)	(3)	(3)
Accumulated other comprehensive income (loss)
AOCI Attributable to Parent, Net of Tax [Roll Forward]
Beginning balance	(551)	(651)	(727)
Ending balance	(876)	(551)	(651)
Foreign currency translation adjustments
AOCI Attributable to Parent, Net of Tax [Roll Forward]
Beginning balance	(423)	(321)	(497)
Comprehensive (loss) income before reclassifications	(287)	(59)	133
Income taxes associated with comprehensive (loss) income before reclassifications	(40)	(43)	43
Reclassification from accumulated other comprehensive (loss) income	0	0	0
Ending balance	(750)	(423)	(321)
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
Hedge instruments
AOCI Attributable to Parent, Net of Tax [Roll Forward]
Beginning balance	0	0	0
Comprehensive (loss) income before reclassifications	4	(4)	(1)
Income taxes associated with comprehensive (loss) income before reclassifications	0	0	0
Reclassification from accumulated other comprehensive (loss) income	0	4	1
Ending balance	4	0	0
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
Defined benefit postretirement plans
AOCI Attributable to Parent, Net of Tax [Roll Forward]
Beginning balance	(128)	(330)	(230)
Comprehensive (loss) income before reclassifications	(14)	255	(131)
Income taxes associated with comprehensive (loss) income before reclassifications	7	(64)	18
Reclassification from accumulated other comprehensive (loss) income	7	14	16
Ending balance	(130)	(128)	(330)
Defined benefit postretirement plans | Gain (loss) reclassified from AOCI to income
AOCI Attributable to Parent, Net of Tax [Roll Forward]
Income taxes reclassified into net earnings	$ (2)	$ (3)	$ (3)

CONTINGENCIES (Details)

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

LEASES AND COMMITMENTS - Operat

LEASES AND COMMITMENTS - Operating Lease Assets and Lease Liabilities (Details) - USD ($) $ in Millions	Dec. 31, 2022	Dec. 31, 2021
ASSETS
Operating leases	$ 199	$ 185
Operating Lease, Right-of-Use Asset, Statement of Financial Position [Extensible List]	Other Assets, Noncurrent	Other Assets, Noncurrent
Finance leases	$ 10	$ 11
Finance Lease, Right-of-Use Asset, Statement of Financial Position [Extensible List]	Property, plant and equipment, net	Property, plant and equipment, net
Total lease assets	$ 209	$ 196
Current
Operating leases	$ 42	$ 43
Operating Lease, Liability, Current, Statement of Financial Position [Extensible List]	Other Liabilities, Current	Other Liabilities, Current
Finance leases	$ 3	$ 2
Finance Lease, Liability, Current, Statement of Financial Position [Extensible List]	Notes payable and other short-term debt	Notes payable and other short-term debt
Non-current
Operating leases noncurrent	$ 166	$ 152
Operating Lease, Liability, Noncurrent, Statement of Financial Position [Extensible List]	Other non-current liabilities	Other non-current liabilities
Finance leases	$ 9	$ 11
Finance Lease, Liability, Noncurrent, Statement of Financial Position [Extensible List]	Long-term debt	Long-term debt
Total lease liabilities	$ 220	$ 208

LEASES AND COMMITMENTS - Narrat

LEASES AND COMMITMENTS - Narrative (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Lessee, Lease, Description [Line Items]
Operating leases	$ 39	$ 27
Operating lease costs	50	57	$ 29
Operating cash flows for operating leases	50	54	29
Short-term lease costs	$ 25	$ 21	$ 21

LEASES AND COMMITMENTS - Lease

LEASES AND COMMITMENTS - Lease Obligations (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Leases [Abstract]
Operating leases	$ 39	$ 27
Finance leases	2	1
Total lease obligations	$ 41	$ 28

LEASES AND COMMITMENTS - Maturi

LEASES AND COMMITMENTS - Maturity of Lease Liabilities (Details) $ in Millions	Dec. 31, 2022 USD ($)
Operating leases
2023	$ 47
2024	40
2025	37
2026	32
2027	26
After 2027	44
Total (undiscounted) lease payments	226
Less: Imputed interest	18
Total lease liabilities	208
Finance leases
2023	2
2024	2
2025	2
2026	2
2027	2
After 2027	3
Total (undiscounted) lease payments	13
Less: Imputed interest	1
Present value of lease liabilities	$ 12

LEASES AND COMMITMENTS - Terms

LEASES AND COMMITMENTS - Terms and Discounts Under Operating Leases (Details)	Dec. 31, 2022	Dec. 31, 2021
Weighted average remaining lease term (years)
Operating leases	6 years	7 years
Finance leases	6 years	7 years
Weighted average discount rate
Operating leases	2.20%	2%
Finance leases	3.20%	3%

EARNINGS PER SHARE - Narrative

EARNINGS PER SHARE - Narrative (Details) - shares shares in Millions	Oct. 01, 2020	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Earnings Per Share, Basic, by Common Class, Including Two Class Method [Line Items]
Performance shares excluded from diluted earnings per share (in shares)		0.8	0.8	0.2
Diluted shares from earnings (in shares)	9
Delphi Technologies
Earnings Per Share, Basic, by Common Class, Including Two Class Method [Line Items]
Issued acquisition (in shares)	37

EARNINGS PER SHARE - Earnings P

EARNINGS PER SHARE - Earnings Per Share Reconciliation (Details) - USD ($) $ / shares in Units, shares in Millions, $ in Millions	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Basic earnings per share:
Net earnings attributable to BorgWarner Inc.	$ 944	$ 537	$ 500
Weighted average shares of common stock outstanding (in shares)	235.5	238.1	213
Basic earnings per share of common stock (in dollar per share)	$ 4.01	$ 2.25	$ 2.35
Diluted earnings per share:
Net earnings attributable to BorgWarner Inc.	$ 944	$ 537	$ 500
Basic (in shares)	235.5	238.1	213
Effect of stock-based compensation (in shares)	1.3	1.4	1
Weighted average shares of common stock outstanding including dilutive shares (in shares)	236.8	239.5	214
Diluted earnings per share of common stock (in dollar per share)	$ 3.99	$ 2.24	$ 2.34
Antidilutive securities excluded from computation of earnings per share ( in shares)	0	0	0

REPORTING SEGMENTS AND RELATE_3

REPORTING SEGMENTS AND RELATED INFORMATION - Disaggregation (Details) $ in Millions	12 Months Ended
	Dec. 31, 2022 USD ($) segment	Dec. 31, 2021 USD ($)	Dec. 31, 2020 USD ($)
Segment Reporting Information [Line Items]
Number of reportable segments (in segments) | segment	4
Net sales	$ 15,801	$ 14,838	$ 10,165
Year-end assets	16,994	16,575	16,029
Depreciation/ amortization	721	772	568
Long-lived asset expenditures	723	666	441
Asset impairments	30	14	17
Customers
Segment Reporting Information [Line Items]
Net sales	15,801	14,838	10,165
Inter-segment
Segment Reporting Information [Line Items]
Net sales	0	0	0
e-Propulsion & Drivetrain
Segment Reporting Information [Line Items]
Asset impairments		38
Operating Segments
Segment Reporting Information [Line Items]
Net sales	15,801	14,838	10,165
Year-end assets	15,300	14,906	13,954
Depreciation/ amortization	686	736	536
Long-lived asset expenditures	722	632	425
Operating Segments | Customers
Segment Reporting Information [Line Items]
Net sales	15,801	14,838	10,165
Operating Segments | Inter-segment
Segment Reporting Information [Line Items]
Net sales	0	0	0
Operating Segments | Air Management
Segment Reporting Information [Line Items]
Net sales	7,129	6,820	5,564
Year-end assets	5,376	5,274	5,385
Depreciation/ amortization	245	268	235
Long-lived asset expenditures	192	239	202
Operating Segments | Air Management | Customers
Segment Reporting Information [Line Items]
Net sales	7,034	6,720	5,496
Operating Segments | Air Management | Inter-segment
Segment Reporting Information [Line Items]
Net sales	95	100	68
Operating Segments | e-Propulsion & Drivetrain
Segment Reporting Information [Line Items]
Net sales	5,625	5,086	3,695
Year-end assets	6,416	6,122	5,017
Depreciation/ amortization	278	278	242
Long-lived asset expenditures	415	262	185
Operating Segments | e-Propulsion & Drivetrain | Customers
Segment Reporting Information [Line Items]
Net sales	5,440	4,918	3,648
Operating Segments | e-Propulsion & Drivetrain | Inter-segment
Segment Reporting Information [Line Items]
Net sales	185	168	47
Operating Segments | Fuel Systems
Segment Reporting Information [Line Items]
Net sales	2,314	2,237	593
Year-end assets	2,227	2,306	2,375
Depreciation/ amortization	140	166	38
Long-lived asset expenditures	99	125	29
Operating Segments | Fuel Systems | Customers
Segment Reporting Information [Line Items]
Net sales	2,052	1,996	537
Operating Segments | Fuel Systems | Inter-segment
Segment Reporting Information [Line Items]
Net sales	262	241	56
Operating Segments | Aftermarket
Segment Reporting Information [Line Items]
Net sales	1,285	1,212	488
Year-end assets	1,281	1,204	1,177
Depreciation/ amortization	23	24	21
Long-lived asset expenditures	16	6	9
Operating Segments | Aftermarket | Customers
Segment Reporting Information [Line Items]
Net sales	1,275	1,204	484
Operating Segments | Aftermarket | Inter-segment
Segment Reporting Information [Line Items]
Net sales	10	8	4
Inter-segment eliminations
Segment Reporting Information [Line Items]
Net sales	(552)	(517)	(175)
Year-end assets	0	0	0
Depreciation/ amortization	0	0	0
Long-lived asset expenditures	0	0	0
Inter-segment eliminations | Customers
Segment Reporting Information [Line Items]
Net sales	0	0	0
Inter-segment eliminations | Inter-segment
Segment Reporting Information [Line Items]
Net sales	(552)	(517)	(175)
Corporate
Segment Reporting Information [Line Items]
Net sales	0	0	0
Year-end assets	1,694	1,669	2,075
Depreciation/ amortization	35	36	32
Long-lived asset expenditures	1	34	16
Corporate | Customers
Segment Reporting Information [Line Items]
Net sales	0	0	0
Corporate | Inter-segment
Segment Reporting Information [Line Items]
Net sales	$ 0	$ 0	$ 0

REPORTING SEGMENTS AND RELATE_4

REPORTING SEGMENTS AND RELATED INFORMATION - Adjusted Operating Income (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Segment Reporting Information [Line Items]
Adjusted Operating Income	$ 1,892	$ 1,921	$ 1,233
Corporate, including stock-based compensation	289	302	192
Intangible asset amortization expense	97	88	89
Restructuring expense	59	163	203
Merger, acquisition and divestiture expense, net	40	50	96
Asset impairments and lease modifications	30	17	17
(Gain) loss on sales of businesses	(13)	29	0
Other non-comparable items	16	(3)	(9)
Customer warranty settlement	0	124	0
Amortization of inventory fair value adjustment	0	0	27
Equity in affiliates’ earnings, net of tax	(38)	(48)	(18)
Unrealized loss (gain) on debt and equity securities	(73)	(362)	382
Interest expense, net	52	93	61
Other postretirement income	(31)	(45)	(7)
Earnings before income taxes and noncontrolling interest	1,318	789	964
Provision for income taxes	292	150	397
Net earnings	1,026	639	567
Net earnings attributable to the noncontrolling interest, net of tax	82	102	67
Net earnings attributable to BorgWarner Inc.	944	537	500
Air Management
Segment Reporting Information [Line Items]
Adjusted Operating Income	1,068	1,064	762
e-Propulsion & Drivetrain
Segment Reporting Information [Line Items]
Adjusted Operating Income	379	458	368
(Gain) loss on sales of businesses		7
Fuel Systems
Segment Reporting Information [Line Items]
Adjusted Operating Income	249	235	49
Aftermarket
Segment Reporting Information [Line Items]
Adjusted Operating Income	$ 196	$ 164	$ 54

REPORTING SEGMENTS AND RELATE_5

REPORTING SEGMENTS AND RELATED INFORMATION - Geographic Information (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Revenues from External Customers and Long-Lived Assets [Line Items]
Net sales	$ 15,801	$ 14,838	$ 10,165
Long-lived assets	4,365	4,395	4,591
United States
Revenues from External Customers and Long-Lived Assets [Line Items]
Net sales	3,054	2,490	2,023
Long-lived assets	635	625	937
Europe
Revenues from External Customers and Long-Lived Assets [Line Items]
Net sales	5,354	5,205	3,559
Long-lived assets	1,587	1,657	1,723
Germany
Revenues from External Customers and Long-Lived Assets [Line Items]
Net sales	1,439	1,342	1,175
Long-lived assets	355	405	338
Poland
Revenues from External Customers and Long-Lived Assets [Line Items]
Net sales	1,086	1,121	696
Long-lived assets	328	324	352
United Kingdom
Revenues from External Customers and Long-Lived Assets [Line Items]
Net sales	837	821	276
Long-lived assets	195	215	229
Other Europe
Revenues from External Customers and Long-Lived Assets [Line Items]
Net sales	1,992	1,921	1,412
Long-lived assets	709	713	804
China
Revenues from External Customers and Long-Lived Assets [Line Items]
Net sales	3,383	3,518	2,269
Long-lived assets	1,045	1,042	1,055
Mexico
Revenues from External Customers and Long-Lived Assets [Line Items]
Net sales	1,987	1,736	1,035
Long-lived assets	653	623	367
South Korea
Revenues from External Customers and Long-Lived Assets [Line Items]
Net sales	1,046	1,096	814
Long-lived assets	220	256	301
Other foreign
Revenues from External Customers and Long-Lived Assets [Line Items]
Net sales	977	793	465
Long-lived assets	$ 225	$ 192	$ 208

REPORTING SEGMENTS AND RELATE_6

REPORTING SEGMENTS AND RELATED INFORMATION - Major Customers & Products (Details)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Revenue from External Customer [Line Items]
Minimum percentage in consolidated sales of countries by certain countries	5%
Revenue Benchmark | Geographic Concentration Risk | Outside U.S.
Revenue from External Customer [Line Items]
Percentage of net sales	81%
Revenue Benchmark | Turbochargers | Product Concentration Risk
Revenue from External Customer [Line Items]
Percentage of net sales	20%	19%	24%
Revenue Benchmark | Ford | Customer Concentration Risk
Revenue from External Customer [Line Items]
Percentage of net sales	13%	10%	13%
Revenue Benchmark | Volkswagen | Customer Concentration Risk
Revenue from External Customer [Line Items]
Percentage of net sales	8%	9%	11%

OPERATING CASH FLOWS AND OTHE_3

OPERATING CASH FLOWS AND OTHER SUPPLEMENTAL FINANCIAL INFORMATION (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Supplemental Cash Flow Elements [Abstract]
Net earnings	$ 1,026	$ 639	$ 567
Adjustments to reconcile net earnings to net cash flows from operations:
Depreciation and tooling amortization	624	684	479
Intangible asset amortization	97	88	89
Restructuring expense, net of cash paid	45	123	135
Stock-based compensation expense	75	62	41
(Gain) loss on sales of businesses	(15)	29	0
Loss on debt extinguishment	0	20	0
Asset impairments	30	14	17
Unrealized loss (gain) on debt and equity securities	73	362	(382)
Deferred income tax (benefit) provision	(65)	(180)	123
Gain on insurance recovery received for property damages	0	(5)	(9)
Other non-cash adjustments	(31)	(31)	(13)
Net earnings adjustments to reconcile to net cash flows from operations	1,859	1,805	1,047
Retirement plan contributions	(26)	(30)	(182)
Changes in assets and liabilities, excluding effects of acquisitions, divestitures and foreign currency translation adjustments:
Receivables	(564)	(59)	27
Inventories	(215)	(268)	(28)
Prepayments and other current assets	28	11	23
Accounts payable and accrued expenses	438	(134)	186
Prepaid taxes and income taxes payable	63	8	35
Other assets and liabilities	(14)	(27)	76
Net cash provided by operating activities	1,569	1,306	1,184
Cash paid during the year for:
Interest	138	130	97
Income taxes, net of refunds	319	342	205
Non-cash investing transactions:
Period end accounts payable related to property, plant and equipment purchases	$ 241	$ 142	$ 182