Reporting Segments and Related Information (Tables)

12 Months Ended

Dec. 31, 2012

Segment Reporting [Abstract]

Schedule of Segment Reporting Information, by Segment [Table Text Block]

2012 Segment information
	Net sales								Year-end assets		Depreciation/ amortization		Long-lived asset expenditures (b)
(millions of dollars)	Customers		Inter-segment			Net
Engine	$	4,884.5	$	28.5		$	4,913.0		$	3,299.2	$	177.8	$	269.9
Drivetrain	2,298.7		—			2,298.7			1,652.2		91.3		125.6
Inter-segment eliminations	—		(28.5		)	(28.5		)	—		—		—
Total	7,183.2		—			7,183.2			4,951.4		269.1		395.5
Corporate (a)	—		—			—			1,449.4		19.5		11.9
Consolidated	$	7,183.2	$	—		$	7,183.2		$	6,400.8	$	288.6	$	407.4

2011 Segment information
	Net sales								Year-end assets		Depreciation/ amortization		Long-lived asset expenditures (b)
(millions of dollars)	Customers		Inter-segment			Net
Engine	$	5,030.2	$	20.4		$	5,050.6		$	3,329.0	$	188.6	$	264.3
Drivetrain	2,084.5		—			2,084.5			1,562.8		80.0		115.9
Inter-segment eliminations	—		(20.4		)	(20.4		)	—		—		—
Total	7,114.7		—			7,114.7			4,891.8		268.6		380.2
Corporate (a)	—		—			—			1,066.8		14.4		13.5
Consolidated	$	7,114.7	$	—		$	7,114.7		$	5,958.6	$	283.0	$	393.7

2010 Segment information
	Net sales								Year-end assets		Depreciation/ amortization		Long-lived asset expenditures (b)
(millions of dollars)	Customers		Inter-segment			Net
Engine	$	4,041.4	$	19.4		$	4,060.8		$	3,277.7	$	184.4	$	181.3
Drivetrain	1,611.4		—			1,611.4			1,230.5		63.6		83.5
Inter-segment eliminations	—		(19.4		)	(19.4		)	—		—		—
Total	5,652.8		—			5,652.8			4,508.2		248.0		264.8
Corporate (a)	—		—			—			1,046.8		4.9		11.8
Consolidated	$	5,652.8	$	—		$	5,652.8		$	5,555.0	$	252.9	$	276.6

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(a) Corporate assets include investments and advances and deferred income taxes.

(b) Long-lived asset expenditures include capital expenditures and tooling outlays.

Adjusted earnings before interest, income taxes and noncontrolling interest ("Adjusted EBIT")

	Year Ended December 31,
(millions of dollars)	2012			2011			2010
Engine	$	786.4		$	774.3		$	537.9
Drivetrain	209.1			161.2			137.0
Adjusted EBIT	995.5			935.5			674.9
Loss from disposal activities	39.7			21.5			—
Restructuring expense	27.4			—			—
Retirement related obligations	17.3			—			—
Patent infringement settlement, net of legal costs incurred	—			(29.1		)	—
Environmental litigation settlement	—			—			28.0
BERU - Eichenauer equity investment gain	—			—			(8.0		)
Corporate, including equity in affiliates' earnings and stock-based compensation	115.4			107.4			111.0
Interest income	(4.7		)	(4.8		)	(2.8		)
Interest expense and finance charges	39.4			74.6			68.8
Earnings before income taxes and noncontrolling interest	761.0			765.9			477.9
Provision for income taxes	238.6			195.3			81.7
Net earnings	522.4			570.6			396.2
Net earnings attributable to the noncontrolling interest, net of tax	21.5			20.5			18.8
Net earnings attributable to BorgWarner Inc.	$	500.9		$	550.1		$	377.4

Schedule of Revenue from External Customers and Long-Lived Assets, by Geographical Areas [Table Text Block]

	Net sales						Long-lived assets
(millions of dollars)	2012		2011		2010		2012		2011		2010
United States	$	1,857.2	$	1,674.0	$	1,451.1	$	508.1	$	492.6	$	466.6
Europe:
Germany	1,871.3		2,200.0		1,839.9		432.2		420.4		447.5
Hungary	448.9		503.2		418.3		64.3		56.9		53.0
France	335.2		363.0		318.7		45.9		63.2		63.0
Other Europe	1,015.1		917.8		546.1		225.8		194.6		173.7
Total Europe	3,670.5		3,984.0		3,123.0		768.2		735.1		737.2
South Korea	505.6		471.7		358.0		140.4		124.5		94.8
China	499.1		416.6		330.6		184.3		148.0		104.9
Other foreign	650.8		568.4		390.1		187.0		164.1		139.1
Total	$	7,183.2	$	7,114.7	$	5,652.8	$	1,788.0	$	1,664.3	$	1,542.6

Schedule of Quarterly Financial Information [Table Text Block]

(millions of dollars, except per share amounts)	2012															2011
Quarter ended	Mar-31			Jun-30			Sep-30			Dec-31			Year			Mar-31			Jun-30			Sep-30			Dec-31			Year
Net sales	$	1,912.5		$	1,856.4		$	1,695.2		$	1,719.1		$	7,183.2		$	1,730.4		$	1,818.8		$	1,791.8		$	1,773.7		$	7,114.7
Cost of sales	1,516.7			1,473.2			1,351.5			1,374.9			5,716.3			1,387.6			1,461.7			1,441.0			1,414.0			5,704.3
Gross profit	395.8			383.2			343.7			344.2			1,466.9			342.8			357.1			350.8			359.7			1,410.4
Selling, general and administrative expenses	169.0			153.1			151.0			156.2			629.3			165.1			157.7			151.4			146.8			621.0
Other (income) expense	1.1			36.6			29.7			17.3			84.7			(1.6		)	(28.9		)	0.6			21.8			(8.1		)
Operating income	225.7			193.5			163.0			170.7			752.9			179.3			228.3			198.8			191.1			797.5
Equity in affiliates’ earnings, net of tax	(9.2		)	(12.5		)	(11.1		)	(10.0		)	(42.8		)	(8.4		)	(8.1		)	(11.5		)	(10.2		)	(38.2		)
Interest income	(1.4		)	(1.3		)	(1.0		)	(1.0		)	(4.7		)	(1.0		)	(1.2		)	(1.3		)	(1.3		)	(4.8		)
Interest expense and finance charges	15.1			12.6			5.0			6.7			39.4			18.4			20.5			18.5			17.2			74.6
Earnings before income taxes and noncontrolling interest	221.2			194.7			170.1			175.0			761.0			170.3			217.1			193.1			185.4			765.9
Provision for income taxes	57.5			68.5			64.2			48.4			238.6			40.9			49.8			46.4			58.2			195.3
Net earnings	163.7			126.2			105.9			126.6			522.4			129.4			167.3			146.7			127.2			570.6
Net earnings attributable to the noncontrolling interest, net of tax	5.7			5.6			4.8			5.4			21.5			4.9			5.3			5.1			5.2			20.5
Net earnings attributable to BorgWarner Inc. (a)	$	158.0		$	120.6		$	101.1		$	121.2		$	500.9		$	124.5		$	162.0		$	141.6		$	122.0		$	550.1
Earnings per share — basic	$	1.46		$	1.08		$	0.88		$	1.05		$	4.45		$	1.13		$	1.49		$	1.30		$	1.12		$	5.04
Earnings per share — diluted	$	1.28		$	1.00		$	0.85		$	1.03		$	4.17		$	1.00		$	1.31		$	1.15		$	1.00		$	4.45

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(a) The Company's results were impacted by the following:

• Quarter ended December 31, 2012: Retirement related obligations of $17.3 million are comprised of a $5.7 million loss resulting from the settlement of a portion of the Muncie Plant's pension obligation and an $11.6 million expense associated with the retirement of certain Named Executive Officers. These obligations were partially offset by a $6.1 million tax benefit. The Company incurred tax expense of $3.9 million which included $11.1 million of U.S. tax expense to correct the income taxes payable balance, partially offset by tax benefits resulting from changes to the statutory income tax rate in certain countries and the settlement of certain tax audits.

• Quarter ended September 30, 2012: The Company incurred $1.8 million of expense and $11.2 million of tax expense associated with the completion of the sale of its spark plug business. The Company also recorded restructuring expense of $27.4 million primarily associated with the disposal and future requirements of BERU's on-going business, which was partially offset by a tax benefit of $7.7 million. Additionally, the Company incurred tax expense of $6.9 million primarily resulting from the settlement of certain tax audits.

• Quarter ended June 30, 2012: The Company recorded expense of $37.9 million primarily due to the write-down of prior purchase price accounting adjustments included within the disposal group as a result of signing a Master Purchase Agreement to sell the spark plug business to Federal-Mogul Corporation, which was partially offset by a tax benefit of $5.5 million resulting from the write-down. Additionally, the Company recorded tax expense of $9.0 million related to its decision to change its cash repatriation assertion for some of its foreign subsidiaries.

• Quarter ended December 31, 2011: The Company incurred $21.5 million in expense associated with the loss on sale of the tire pressure monitoring business, including costs related to the divestiture, and a write-down of a portion of the ignitor and electronic business. The Company recorded $1.4 million of tax benefit associated with the disposals and $4.1 million of tax expense related to an intercompany disposal transaction.

• Quarter ended June 30, 2011: The Company recorded a $29.1 million patent infringement settlement gain, net of legal costs incurred, which was partially offset by $11.0 million of additional tax expense. Additionally, the Company recorded $6.2 million related to tax adjustments resulting from a change in state corporate income tax legislation as well as an adjustment of the Company's tax accounts as a result of the closure of certain tax audits.