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Supplemental Guarantor Condensed Consolidating Financial Statements
 12 Months Ended
Dec. 31, 2019
Condensed Financial Information Disclosure [Abstract]  
Supplemental Guarantor Condensed Consolidating Financial Statements Supplemental Guarantor Condensed Consolidating Financial Statements
Basis of Presentation
Substantially all of the Company's existing and future material domestic 100% owned subsidiaries (which are referred to as the Guarantor Subsidiaries) fully and unconditionally guarantee its senior notes on a joint and several basis. However, a subsidiary’s guarantee may be released in certain customary circumstances such as a sale of the subsidiary or all or substantially all of its assets in accordance with the indenture applicable to the notes. The Guarantor Subsidiaries are combined in the presentation below.

These condensed consolidating financial statements are presented on the equity method. Under this method, the Company's investments are recorded at cost and adjusted for its ownership share of a subsidiary’s cumulative results of operations, capital contributions and distributions, and other equity changes. You should read the condensed consolidating financial information of the Guarantor Subsidiaries in connection with the Company's consolidated financial statements and related notes of which this note is an integral part.

The accompanying supplemental guarantor condensed consolidating financial statements have been updated to reflect the reclassifications as described in Note 2, Summary of Significant Accounting Policies.

As discussed in Note 3, Acquisitions and Divestitures, the Company finalized the valuation of the assets and liabilities of the Federal-Mogul Acquisition and Öhlins Acquisition during the third and fourth quarters of 2019, respectively.

Distributions
There are no significant restrictions on the ability of the Guarantor Subsidiaries to make distributions to the Company.


STATEMENT OF COMPREHENSIVE INCOME (LOSS)
 
Year Ended December 31, 2019
 
Guarantor
Subsidiaries
 
Nonguarantor
Subsidiaries
 
Tenneco Inc.
(Parent
Company)
 
Reclass
& Elims
 
Consolidated
Revenues
 
 
 
 
 
 
 
 
 
Net sales and operating revenues:
 
 
 
 
 
 
 
 
 
External
$
6,390

 
$
11,060

 
$
—

 
$
—

 
$
17,450

Affiliated companies
909

 
1,075

 
—

 
(1,984
)
 
—

 
7,299

 
12,135

 
—

 
(1,984
)
 
17,450

Costs and expenses
 
 
 
 
 
 
 
 
 
Cost of sales (exclusive of depreciation and amortization)
6,290

 
10,606

 
—

 
(1,984
)
 
14,912

Selling, general, and administrative
669

 
463

 
6

 
—

 
1,138

Depreciation and amortization
325

 
346

 
2

 
—

 
673

Engineering, research, and development
136

 
188

 
—

 
—

 
324

Restructuring charges and asset impairments
62

 
64

 
—

 
—

 
126

Goodwill and intangible impairment charge
172

 
69

 
—

 
—

 
241


7,654

 
11,736

 
8

 
(1,984
)
 
17,414

Other income (expense)
 
 
 
 
 
 
 
 
 
Non-service pension and postretirement benefit (costs) credits
2

 
(13
)
 
—

 
—

 
(11
)
Equity in earnings (losses) of nonconsolidated affiliates, net of tax
3

 
40

 
—

 
—

 
43

Other income (expense), net
34

 
19

 
—

 
—

 
53


39

 
46

 
—

 
—

 
85

Earnings (loss) before interest expense, income taxes and noncontrolling interests
(316
)
 
445

 
(8
)
 
—

 
121

Interest expense:
 
 
 
 
 
 
 
 
 
External, net of interest capitalized
(37
)
 
(29
)
 
(256
)
 
—

 
(322
)
Affiliated companies, net of interest income
25

 
(7
)
 
(18
)
 
—

 
—

Earnings (loss) before income taxes and noncontrolling interests
(328
)
 
409

 
(282
)
 
—

 
(201
)
Income tax (expense) benefit
117

 
(131
)
 
(5
)
 
—

 
(19
)
Equity in net income (loss) from affiliated companies
196

 
—

 
(27
)
 
(169
)
 
—

Net income (loss)
(15
)
 
278

 
(314
)
 
(169
)
 
(220
)
Less: Net income attributable to noncontrolling interests
—

 
114

 
—

 
—

 
114

Net income (loss) attributable to Tenneco Inc.
$
(15
)
 
$
164

 
$
(314
)
 
$
(169
)
 
$
(334
)
Comprehensive income (loss) attributable to Tenneco Inc.
$
27

 
$
77

 
$
(353
)
 
$
(104
)
 
$
(353
)
 
STATEMENT OF COMPREHENSIVE INCOME (LOSS)
 
Year Ended December 31, 2018
 
Guarantor
Subsidiaries
 
Nonguarantor
Subsidiaries
 
Tenneco Inc.
(Parent
Company)
 
Reclass
& Elims
 
Consolidated
Revenues
 
 
 
 
 
 
 
 
 
Net sales and operating revenues:
 
 
 
 
 
 
 
 
 
External
$
4,678

 
$
7,085

 
$
—

 
$
—

 
$
11,763

Affiliated companies
606

 
725

 
—

 
(1,331
)
 
—


5,284

 
7,810

 
—

 
(1,331
)
 
11,763

Costs and expenses
 
 
 
 
 
 
 
 
 
Cost of sales (exclusive of depreciation and amortization)
4,551

 
6,795

 
(13
)
 
(1,331
)
 
10,002

Selling, general, and administrative
430

 
289

 
33

 
—

 
752

Depreciation and amortization
153

 
192

 
—

 
—

 
345

Engineering, research, and development
94

 
106

 
—

 
—

 
200

Restructuring charges and asset impairments
20

 
97

 
—

 
—

 
117

Goodwill and intangible impairment charge
3

 
—

 
—

 
—

 
3


5,251

 
7,479

 
20

 
(1,331
)
 
11,419

Other income (expense)
 
 
 
 
 
 
 
 
 
Non-service pension and postretirement benefit (costs) credit
(13
)
 
(9
)
 
2

 
—

 
(20
)
Loss on extinguishment of debt
—

 
—

 
(10
)
 
—

 
(10
)
Equity in earnings (losses) of nonconsolidated affiliates, net of tax
—

 
18

 
—

 
—

 
18

Other income (expense), net
(29
)
 
38

 
(1
)
 
(18
)
 
(10
)

(42
)
 
47

 
(9
)
 
(18
)
 
(22
)
Earnings (loss) before interest expense, income taxes, noncontrolling interests and equity in net income from affiliated companies
(9
)
 
378

 
(29
)
 
(18
)
 
322

Interest expense:
 
 
 
 
 
 
 
 
 
External, net of interest capitalized
(33
)
 
(21
)
 
(94
)
 
—

 
(148
)
Affiliated companies, net of interest income
14

 
(7
)
 
(7
)
 
—

 
—

Earnings (loss) before income taxes, noncontrolling interests and equity in net income from affiliated companies
(28
)
 
350

 
(130
)
 
(18
)
 
174

Income tax (expense) benefit
30

 
(93
)
 
—

 
—

 
(63
)
Equity in net income (loss) from affiliated companies
135

 
—

 
184

 
(319
)
 
—

Net income (loss)
137

 
257

 
54

 
(337
)
 
111

Less: Net income attributable to noncontrolling interests
—

 
56

 
—

 
—

 
56

Net income (loss) attributable to Tenneco Inc.
$
137

 
$
201

 
$
54

 
$
(337
)
 
$
55

Comprehensive income (loss) attributable to Tenneco Inc.
$
159

 
$
24

 
$
(31
)
 
$
(251
)
 
$
(99
)
 
STATEMENT OF COMPREHENSIVE INCOME (LOSS)
 
Year Ended December 31, 2017
 
Guarantor
Subsidiaries
 
Nonguarantor
Subsidiaries
 
Tenneco Inc.
(Parent
Company)
 
Reclass
& Elims
 
Consolidated
Revenues
 
 
 
 
 
 
 
 
 
Net sales and operating revenues:
 
 
 
 
 
 
 
 
 
External
$
3,889

 
$
5,385

 
$
—

 
$
—

 
$
9,274

Affiliated companies
540

 
640

 
—

 
(1,180
)
 
—


4,429

 
6,025

 
—

 
(1,180
)
 
9,274

Costs and expenses

 

 

 

 

Cost of sales (exclusive of depreciation and amortization)
3,773

 
5,178

 
—

 
(1,180
)
 
7,771

Selling, general, and administrative
391

 
241

 
—

 
—

 
632

Depreciation and amortization
91

 
135

 
—

 
—

 
226

Engineering, research, and development
77

 
81

 
—

 
—

 
158

Restructuring charges and asset impairments
4

 
43

 
—

 
—

 
47

Goodwill and intangible impairment charge
—

 
11

 
—

 
—

 
11


4,336

 
5,689

 
—

 
(1,180
)
 
8,845

Other income (expense)
 
 
 
 
 
 
 
 
 
Non-service pension and postretirement benefit (costs) credits
(18
)
 
2

 
—

 
—

 
(16
)
Loss on extinguishment of debt
(1
)
 
—

 
—

 
—

 
(1
)
Equity in earnings (losses) of nonconsolidated affiliates, net of tax
—

 
(1
)
 
—

 
—

 
(1
)
Other income (expense), net
7

 
48

 
—

 
(53
)
 
2


(12
)
 
49

 
—

 
(53
)
 
(16
)
Earnings (loss) before interest expense, income taxes, noncontrolling interests and equity in net income from affiliated companies
81

 
385

 
—

 
(53
)
 
413

Interest expense:
 
 
 
 
 
 
 
 
 
External, net of interest capitalized
(20
)
 
(8
)
 
(49
)
 
—

 
(77
)
Affiliated companies, net of interest income
15

 
(6
)
 
(9
)
 
—

 
—

Earnings (loss) before income taxes, noncontrolling interests and equity in net income from affiliated companies
76

 
371

 
(58
)
 
(53
)
 
336

Income tax (expense) benefit
10

 
(81
)
 
—

 
—

 
(71
)
Equity in net income (loss) from affiliated companies
149

 
—

 
265

 
(414
)
 
—

Net income (loss)
235

 
290

 
207

 
(467
)
 
265

Less: Net income attributable to noncontrolling interests
—

 
67

 
—

 
—

 
67

Net income (loss) attributable to Tenneco Inc.
$
235

 
$
223

 
$
207

 
$
(467
)
 
$
198

Comprehensive income (loss) attributable to Tenneco Inc.
$
282

 
$
173

 
$
331

 
$
(467
)
 
$
319


BALANCE SHEETS
 
December 31, 2019
 
Guarantor
Subsidiaries
 
Nonguarantor
Subsidiaries
 
Tenneco Inc.
(Parent
Company)
 
Reclass
& Elims
 
Consolidated
ASSETS
 
 
 
 
 
 
 
 
 
Current assets:
 
 
 
 
 
 
 
 
 
Cash and cash equivalents
$
126

 
$
438

 
$
—

 
$
—

 
$
564

Restricted cash
—

 
2

 
—

 
—

 
2

Receivables, net
731

 
1,807

 
—

 
—

 
2,538

Inventories, net
868

 
1,131

 
—

 
—

 
1,999

Prepayments and other current assets
163

 
410

 
59

 
—

 
632

Total current assets
1,888

 
3,788

 
59

 
—

 
5,735

Property, plant and equipment, net
1,140

 
2,478

 
9

 
—

 
3,627

Investment in affiliated companies
1,617

 
—

 
4,903

 
(6,520
)
 
—

Long-term receivables, net
9

 
1

 
—

 
—

 
10

Goodwill
479

 
296

 
—

 
—

 
775

Intangibles, net
892

 
530

 
—

 
—

 
1,422

Investments in nonconsolidated affiliates
43

 
475

 
—

 
—

 
518

Deferred income taxes
353

 
244

 
10

 
—

 
607

Other assets
141

 
378

 
13

 
—

 
532

Total assets
$
6,562

 
$
8,190

 
$
4,994

 
$
(6,520
)
 
$
13,226

LIABILITIES AND SHAREHOLDERS’ EQUITY
 
 
 
 
 
 
 
 
 
Current liabilities:
 
 
 
 
 
 
 
 
 
Short-term debt, including current maturities of long-term debt
$
1

 
$
169

 
$
15

 
$
—

 
$
185

Accounts payable
750

 
1,897

 
—

 
—

 
2,647

Accrued compensation and employee benefits
77

 
243

 
5

 
—

 
325

Accrued income taxes
1

 
71

 
—

 
—

 
72

Accrued expenses and other current liabilities
445

 
572

 
53

 
—

 
1,070

Total current liabilities
1,274

 
2,952

 
73

 
—

 
4,299

Long-term debt
182

 
9

 
5,180

 
—

 
5,371

Intercompany due to (due from)
1,843

 
(106
)
 
(1,737
)
 
—

 
—

Deferred income taxes
—

 
106

 
—

 
—

 
106

Pension, postretirement benefits and other liabilities
707

 
895

 
33

 
—

 
1,635

Commitments and contingencies

 

 

 

 

Total liabilities
4,006

 
3,856

 
3,549

 
—

 
11,411

Redeemable noncontrolling interests
—

 
196

 
—

 
—

 
196

Tenneco Inc. shareholders’ equity
2,556

 
3,944

 
1,445

 
(6,520
)
 
1,425

Noncontrolling interests
—

 
194

 
—

 
—

 
194

Total equity
2,556

 
4,138

 
1,445

 
(6,520
)
 
1,619

Total liabilities, redeemable noncontrolling interests, and equity
$
6,562

 
$
8,190

 
$
4,994

 
$
(6,520
)
 
$
13,226

 
BALANCE SHEETS
 
December 31, 2018
 
Guarantor
Subsidiaries
 
Nonguarantor
Subsidiaries
 
Tenneco Inc.
(Parent
Company)
 
Reclass
& Elims
 
Consolidated
ASSETS
 
 
 
 
 
 
 
 
 
Current assets:
 
 
 
 
 
 
 
 
 
Cash and cash equivalents
$
329

 
$
364

 
$
4

 
$
—

 
$
697

Restricted cash
—

 
5

 
—

 
—

 
5

Receivables, net
943

 
1,629

 
—

 
—

 
2,572

Inventories, net
958

 
1,287

 
—

 
—

 
2,245

Prepayments and other current assets
254

 
311

 
25

 
—

 
590

Total current assets
2,484

 
3,596

 
29

 
—

 
6,109

Property, plant and equipment, net
1,131

 
2,361

 
9

 
—

 
3,501

Investment in affiliated companies
1,421

 
—

 
4,856

 
(6,277
)
 
—

Long-term receivables, net
9

 
1

 
—

 
—

 
10

Goodwill
263

 
383

 
223

 
—

 
869

Intangibles, net
1,007

 
510

 
2

 
—

 
1,519

Investments in nonconsolidated affiliates
43

 
501

 
—

 
—

 
544

Deferred income taxes
255

 
200

 
12

 
—

 
467

Other assets
48

 
180

 
—

 
(15
)
 
213

Total assets
$
6,661

 
$
7,732

 
$
5,131

 
$
(6,292
)
 
$
13,232

LIABILITIES AND SHAREHOLDERS' EQUITY
 
 
 
 
 
 
 
 
 
Current liabilities:
 
 
 
 
 
 
 
 
 
Short-term debt, including current maturities of long-term debt
$
1

 
$
152

 
$
—

 
$
—

 
$
153

Accounts payable
858

 
1,894

 
7

 
—

 
2,759

Accrued compensation and employee benefits
88

 
255

 
—

 
—

 
343

Accrued income taxes
—

 
52

 
27

 
(15
)
 
64

Accrued expenses and other current liabilities
436

 
488

 
77

 
—

 
1,001

Total current liabilities
1,383

 
2,841

 
111

 
(15
)
 
4,320

Long-term debt
3

 
32

 
5,305

 
—

 
5,340

Intercompany due to (due from)
2,726

 
(215
)
 
(2,511
)
 
—

 
—

Deferred income taxes
—

 
88

 
—

 
—

 
88

Pension, postretirement benefits and other liabilities
225

 
705

 
500

 
—

 
1,430

Commitments and contingencies

 

 

 

 

Total liabilities
4,337

 
3,451

 
3,405

 
(15
)
 
11,178

Redeemable noncontrolling interests
—

 
138

 
—

 
—

 
138

Tenneco Inc. shareholders’ equity
2,324

 
3,953

 
1,726

 
(6,277
)
 
1,726

Noncontrolling interests
—

 
190

 
—

 
—

 
190

Total equity
2,324

 
4,143

 
1,726

 
(6,277
)
 
1,916

Total liabilities, redeemable noncontrolling interests, and equity
$
6,661

 
$
7,732

 
$
5,131

 
$
(6,292
)
 
$
13,232



 
STATEMENT OF CASH FLOWS
 
Year Ended December 31, 2019
 
Guarantor
Subsidiaries
 
Nonguarantor
Subsidiaries
 
Tenneco Inc.
(Parent
Company)
 
Reclass
& Elims
 
Consolidated
Operating Activities
 
 
 
 
 
 
 
 
 
Net cash provided by (used in) operating activities
$
118

 
$
427

 
$
(89
)
 
$
(12
)
 
$
444

Investing Activities
 
 
 
 
 
 
 
 
 
Acquisitions, net of cash acquired
—

 
(158
)
 
—

 
—

—

(158
)
Proceeds from sale of assets
3

 
17

 
—

 
—

 
20

Proceeds from sale of investment in nonconsolidated affiliates
—

 
2

 
—

 
—

 
2

Net proceeds from sale of business
7

 
15

 
—

 
—

 
22

Cash payments for plant, property, and equipment
(216
)
 
(528
)
 
—

 
—

 
(744
)
Proceeds from deferred purchase price of factored receivables
—

 
250

 
—

 
—

 
250

Other
4

 
(3
)
 
1

 
—

 
2

Net cash (used in) provided by investing activities
(202
)
 
(405
)
 
1

 
—

 
(606
)
Financing Activities
 
 
 
 
 
 
 
 
 
Proceeds from term loans and notes
—

 
200

 
—

 
—

 
200

Repayments of term loans and notes
(1
)
 
(238
)
 
(102
)
 
—

 
(341
)
Borrowings on revolving lines of credit
8,221

 
248

 
651

 
—

 
9,120

Payments on revolving lines of credit
(8,038
)
 
(211
)
 
(635
)
 
—

 
(8,884
)
Repurchase of common shares
—

 
—

 
(2
)
 
—

 
(2
)
Cash dividends
—

 
—

 
(20
)
 
—

 
(20
)
Net decrease in bank overdrafts
—

 
(13
)
 
—

 
—

 
(13
)
Acquisition of additional ownership interest in consolidated affiliates
—

 
(10
)
 
—

 
—

 
(10
)
Distributions to noncontrolling interest partners
—

 
(43
)
 
—

 
—

 
(43
)
Other
—

 
(4
)
 
—

 
—

 
(4
)
Intercompany dividends and net (decrease) increase in intercompany obligations
(302
)
 
98

 
192

 
12

 
—

Net cash (used in) provided by financing activities
(120
)
 
27

 
84

 
12

 
3

Effect of foreign exchange rate changes on cash, cash equivalents and restricted cash
—

 
23

 
—

 
—

 
23

Increase in cash, cash equivalents and restricted cash
(204
)
 
72

 
(4
)
 
—

 
(136
)
Cash, cash equivalents and restricted cash, January 1
329

 
369

 
4

 
—

 
702

Cash, cash equivalents and restricted cash, December 31
$
125

 
$
441

 
$
—

 
$
—

 
$
566

 
 
STATEMENT OF CASH FLOWS
 
Year Ended December 31, 2018
 
Guarantor
Subsidiaries
 
Nonguarantor
Subsidiaries
 
Tenneco Inc.
(Parent
Company)
 
Reclass
& Elims
 
Consolidated
Operating Activities
 
 
 
 
 
 
 
 
 
Net cash provided by (used in) operating activities
$
248

 
$
246

 
$
(36
)
 
$
(19
)
 
$
439

Investing Activities
 
 
 
 
 
 
 
 
 
Acquisitions, net of cash acquired
151

 
124

 
(2,469
)
 
—

 
(2,194
)
Proceeds from sale of assets
2

 
7

 
—

 
—

 
9

Cash payments for plant, property, and equipment
(196
)
 
(311
)
 
—

 
—

 
(507
)
Proceeds from deferred purchase price of factored receivables
—

 
174

 
—

 
—

 
174

Other
1

 
3

 
 
 
 
 
4

Net cash used in investing activities
(42
)
 
(3
)
 
(2,469
)
 
—

 
(2,514
)
Financing Activities
 
 
 
 
 
 
 
 
 
Proceeds from term loans and notes
—

 
26

 
3,400

 
—

 
3,426

Repayments of term loans and notes
(391
)
 
(62
)
 
—

 
—

 
(453
)
Borrowings on revolving lines of credit
4,411

 
114

 
624

 
—

 
5,149

Payments on revolving lines of credit
(4,654
)
 
(127
)
 
(624
)
 
—

 
(5,405
)
Repurchase of common shares
—

 
—

 
(1
)
 
—

 
(1
)
Cash dividends
—

 
—

 
(59
)
 
—

 
(59
)
Debt issuance cost of long-term debt
(15
)
 
—

 
(80
)
 
—

 
(95
)
Net decrease in bank overdrafts
—

 
(5
)
 
—

 
—

 
(5
)
Distributions to noncontrolling interest partners
—

 
(51
)
 
—

 
—

 
(51
)
Other
—

 
(30
)
 
—

 
—

 
(30
)
Intercompany dividends and net (decrease) increase in intercompany obligations
765

 
(33
)
 
(751
)
 
19

 
—

Net cash (used in) provided by financing activities
116

 
(168
)
 
2,509

 
19

 
2,476

Effect of foreign exchange rate changes on cash, cash equivalents and restricted cash
—

 
(17
)
 
—

 
—

 
(17
)
Decrease in cash, cash equivalents and restricted cash
322

 
58

 
4

 
—

 
384

Cash, cash equivalents and restricted cash, January 1
7

 
311

 
—

 
—

 
318

Cash, cash equivalents and restricted cash, December 31
$
329

 
$
369

 
$
4

 
$
—

 
$
702

 
 
STATEMENT OF CASH FLOWS
 
Year Ended December 31, 2017
 
Guarantor
Subsidiaries
 
Nonguarantor
Subsidiaries
 
Tenneco Inc.
(Parent
Company)
 
Reclass
& Elims
 
Consolidated
Operating Activities
 
 
 
 
 
 
 
 
 
Net cash provided by (used in) operating activities
$
284

 
$
290

 
$
(4
)
 
$
(53
)
 
$
517

Investing Activities
 
 
 
 
 
 
 
 
 
Acquisitions, net of cash acquired
3

 
5

 
—

 
—

 
8

Proceeds from sale of assets
—

 
9

 
—

 
—

 
9

Proceeds from sale of investment in nonconsolidated affiliates
(164
)
 
(255
)
 
—

 
—

 
(419
)
Proceeds from deferred purchase price of factored receivables
—

 
112

 
—

 
—

 
112

Other
(4
)
 
(6
)
 
—

 
—

 
(10
)
Net cash used in investing activities
(165
)
 
(135
)
 
—

 
—

 
(300
)
Financing Activities
 
 
 
 
 
 
 
 
 
Proceeds from term loans and notes
136

 
24

 
—

 
—

 
160

Repayments of term loans and notes
(10
)
 
(20
)
 
(6
)
 
—

 
(36
)
Borrowings on revolving lines of credit
3,956

 
48

 
2,660

 
—

 
6,664

Payments on revolving lines of credit
(3,710
)
 
(49
)
 
(2,978
)
 
—

 
(6,737
)
Repurchase of common shares
—

 
—

 
(1
)
 
—

 
(1
)
Cash dividends
—

 
—

 
(53
)
 
—

 
(53
)
Debt issuance cost of long-term debt
(8
)
 
—

 
—

 
—

 
(8
)
Purchase of common stock under the share repurchase program
—

 
—

 
(169
)
 
—

 
(169
)
Net decrease in bank overdrafts
—

 
(7
)
 
—

 
—

 
(7
)
Distributions to noncontrolling interest partners
—

 
(64
)
 
—

 
—

 
(64
)
Intercompany dividends and net (decrease) increase in intercompany obligations
(485
)
 
(119
)
 
551

 
53

 
—

Net cash used in financing activities
(121
)
 
(187
)
 
4

 
53

 
(251
)
Effect of foreign exchange rate changes on cash, cash equivalents and restricted cash
—

 
3

 
—

 
—

 
3

Increase in cash, cash equivalents and restricted cash
(2
)
 
(29
)
 
—

 
—

 
(31
)
Cash, cash equivalents and restricted cash, January 1
9

 
340

 
—

 
—

 
349

Cash, cash equivalents and restricted cash, December 31
$
7

 
$
311

 
$
—

 
$
—

 
$
318