Condensed Consolidated Balance Sheets (Unaudited) (USD $) In Millions	Sep. 30, 2011	Dec. 31, 2010
ASSETS
Cash	$ 377.0	$ 449.9
Receivables, net	1,237.9	1,023.9
Inventories, net	482.4	430.6
Deferred income taxes	80.0	75.8
Prepayments and other current assets	90.4	79.7
Total current assets	2,267.7	2,059.9
Property, plant and equipment, net	1,637.2	1,542.6
Investments and advances	354.8	307.9
Goodwill	1,203.5	1,113.5
Other non-current assets	631.1	531.1
Total assets	6,094.3	5,555.0
LIABILITIES AND EQUITY
Notes payable and other short-term debt	157.9	122.4
Current portion of long-term debt	367.4	6.1
Accounts payable and accrued expenses	1,346.5	1,224.1
Income taxes payable	52.3	39.7
Total current liabilities	1,924.1	1,392.3
Long-term debt	867.2	1,051.9
Other non-current liabilities:
Retirement-related liabilities	435.2	438.1
Other	402.1	362.9
Total other non-current liabilities	837.3	801.0
Common stock	1.2	1.2
Capital in excess of par value	1,119.6	1,100.4
Retained earnings	1,988.1	1,560.2
Accumulated other comprehensive (loss)	(85.0)	(53.7)
Treasury stock	(618.4)	(349.5)
Total BorgWarner Inc. stockholders' equity	2,405.5	2,258.6
Noncontrolling interest	60.2	51.2
Total equity	2,465.7	2,309.8
Total liabilities and equity	$ 6,094.3	$ 5,555.0