Condensed Consolidated Balance Sheets (Unaudited) (USD $) In Millions	Jun. 30, 2011	Dec. 31, 2010
ASSETS
Cash	$ 372.4	$ 449.9
Receivables, net	1,269.9	1,023.9
Inventories, net	495.5	430.6
Deferred income taxes	79.3	75.8
Prepayments and other current assets	88.6	79.7
Total current assets	2,305.7	2,059.9
Property, plant and equipment, net	1,681.4	1,542.6
Investments and advances	336.8	307.9
Goodwill	1,240.7	1,113.5
Other non-current assets	661.4	531.1
Total assets	6,226.0	5,555.0
LIABILITIES AND EQUITY
Notes payable and other short-term debt	165.8	122.4
Current portion of long-term debt	363.6	6.1
Accounts payable and accrued expenses	1,362.1	1,224.1
Income taxes payable	45.1	39.7
Total current liabilities	1,936.6	1,392.3
Long-term debt	919.5	1,051.9
Other non-current liabilities:
Retirement-related liabilities	450.0	438.1
Other	421.4	362.9
Total other non-current liabilities	871.4	801.0
Common stock	1.2	1.2
Capital in excess of par value	1,135.5	1,100.4
Retained earnings	1,846.7	1,560.2
Accumulated other comprehensive income (loss)	65.9	(53.7)
Treasury stock	(618.4)	(349.5)
Total BorgWarner Inc. stockholders' equity	2,430.9	2,258.6
Noncontrolling interest	67.6	51.2
Total equity	2,498.5	2,309.8
Total liabilities and equity	$ 6,226.0	$ 5,555.0