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Reporting Segments and Related Information (Tables)
 12 Months Ended
Dec. 31, 2013
Segment Reporting [Abstract]  
Schedule of Segment Reporting Information, by Segment [Table Text Block]

2013 Segment information
 
 
 
 
 
 
 
 
Net sales
 
Year-end assets
 
Depreciation/ amortization
 
Long-lived asset expenditures (b)
(millions of dollars)
Customers
 
Inter-segment
 
Net
 
 
 
Engine
$
4,990.1

 
$
32.0

 
$
5,022.1

 
$
3,519.1

 
$
189.1

 
$
277.5

Drivetrain
2,446.5

 
—

 
2,446.5

 
1,786.6

 
90.5

 
122.9

Inter-segment eliminations
—

 
(32.0
)
 
(32.0
)
 
—

 
—

 
—

Total
7,436.6

 
—

 
7,436.6

 
5,305.7

 
279.6

 
400.4

Corporate (a)
—

 
—

 
—

 
1,611.3

 
19.8

 
17.4

Consolidated
$
7,436.6

 
$
—

 
$
7,436.6

 
$
6,917.0

 
$
299.4

 
$
417.8



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


_______________
(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)
2013
 
2012
 
2011
Engine
$
826.0

 
$
786.4

 
$
774.3

Drivetrain
252.2

 
209.1

 
161.2

Adjusted EBIT
1,078.2

 
995.5

 
935.5

Restructuring expense
52.3

 
27.4

 
—

Program termination agreement
11.3

 
—

 
—

Retirement related obligations
5.9

 
17.3

 
—

Loss from disposal activities
—

 
39.7

 
21.5

Patent infringement settlement, net of legal costs incurred
—

 
—

 
(29.1
)
Corporate, including equity in affiliates' earnings and stock-based compensation
110.0

 
115.4

 
107.4

Interest income
(4.8
)
 
(4.7
)
 
(4.8
)
Interest expense and finance charges
34.2

 
39.4

 
74.6

Earnings before income taxes and noncontrolling interest
869.3

 
761.0

 
765.9

Provision for income taxes
218.3

 
238.6

 
195.3

Net earnings
651.0

 
522.4

 
570.6

Net earnings attributable to the noncontrolling interest, net of tax
26.7

 
21.5

 
20.5

Net earnings attributable to BorgWarner Inc. 
$
624.3

 
$
500.9

 
$
550.1
Schedule of Revenue from External Customers and Long-Lived Assets, by Geographical Areas [Table Text Block]

 
Net sales
 
Long-lived assets
(millions of dollars)
2013
 
2012
 
2011
 
2013
 
2012
 
2011
United States
$
1,939.7

 
$
1,857.2

 
$
1,674.0

 
$
531.7

 
$
508.1

 
$
492.6

Europe:


 


 


 
 

 
 

 
 

Germany
1,760.1

 
1,871.3

 
2,200.0

 
430.0

 
432.2

 
420.4

Hungary
451.5

 
448.9

 
503.2

 
66.9

 
64.3

 
56.9

France
327.6

 
335.2

 
363.0

 
44.4

 
45.9

 
63.2

Other Europe
1,132.5

 
1,015.1

 
917.8

 
257.6

 
225.8

 
194.6

Total Europe
3,671.7

 
3,670.5

 
3,984.0

 
798.9

 
768.2

 
735.1

South Korea
563.5

 
505.6

 
471.7

 
165.2

 
140.4

 
124.5

China
636.3

 
499.1

 
416.6

 
238.5

 
184.3

 
148.0

Other foreign
625.4

 
650.8

 
568.4

 
205.1

 
187.0

 
164.1

Total
$
7,436.6

 
$
7,183.2

 
$
7,114.7

 
$
1,939.4

 
$
1,788.0

 
$
1,664.3
Schedule of Quarterly Financial Information [Table Text Block]

(millions of dollars, except per share amounts)
2013
 
2012
Quarter ended
Mar-31
 
Jun-30
 
Sep-30
 
Dec-31
 
Year
 
Mar-31
 
Jun-30
 
Sep-30
 
Dec-31
 
Year
Net sales
$
1,851.1

 
$
1,893.9

 
$
1,806.2

 
$
1,885.4

 
$
7,436.6

 
$
1,912.5

 
$
1,856.4

 
$
1,695.2

 
$
1,719.1

 
$
7,183.2

Cost of sales
1,476.4

 
1,497.3

 
1,426.6

 
1,478.8

 
5,879.1

 
1,516.7

 
1,473.2

 
1,351.5

 
1,374.9

 
5,716.3

Gross profit
374.7

 
396.6

 
379.6

 
406.6

 
1,557.5

 
395.8

 
383.2

 
343.7

 
344.2

 
1,466.9

Selling, general and administrative expenses
159.3

 
155.6

 
157.7

 
167.1

 
639.7

 
169.0

 
153.1

 
151.0

 
156.2

 
629.3

Other expense (income)
16.9

 
(2.4
)
 
(3.7
)
 
51.8

 
62.6

 
1.1

 
36.6

 
29.7

 
17.3

 
84.7

Operating income
198.5

 
243.4

 
225.6

 
187.7

 
855.2

 
225.7

 
193.5

 
163.0

 
170.7

 
752.9

Equity in affiliates’ earnings, net of tax
(9.7
)
 
(11.1
)
 
(10.4
)
 
(12.3
)
 
(43.5
)
 
(9.2
)
 
(12.5
)
 
(11.1
)
 
(10.0
)
 
(42.8
)
Interest income
(1.0
)
 
(1.0
)
 
(1.3
)
 
(1.5
)
 
(4.8
)
 
(1.4
)
 
(1.3
)
 
(1.0
)
 
(1.0
)
 
(4.7
)
Interest expense and finance charges
9.7

 
8.8

 
8.1

 
7.6

 
34.2

 
15.1

 
12.6

 
5.0

 
6.7

 
39.4

Earnings before income taxes and noncontrolling interest
199.5

 
246.7

 
229.2

 
193.9

 
869.3

 
221.2

 
194.7

 
170.1

 
175.0

 
761.0

Provision for income taxes
50.9

 
66.6

 
56.3

 
44.5

 
218.3

 
57.5

 
68.5

 
64.2

 
48.4

 
238.6

Net earnings
148.6

 
180.1

 
172.9

 
149.4

 
651.0

 
163.7

 
126.2

 
105.9

 
126.6

 
522.4

Net earnings attributable to the noncontrolling interest, net of tax
6.6

 
6.0

 
6.1

 
8.0

 
26.7

 
5.7

 
5.6

 
4.8

 
5.4

 
21.5

Net earnings attributable to BorgWarner Inc. (a)
$
142.0

 
$
174.1

 
$
166.8

 
$
141.4

 
$
624.3

 
$
158.0

 
$
120.6

 
$
101.1

 
$
121.2

 
$
500.9

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Earnings per share — basic
$
0.62

 
$
0.76

 
$
0.73

 
$
0.62

 
$
2.73

 
$
0.73

 
$
0.54

 
$
0.44

 
$
0.52

 
$
2.22

Earnings per share — diluted
$
0.61

 
$
0.75

 
$
0.72

 
$
0.62

 
$
2.70

 
$
0.64

 
$
0.50

 
$
0.43

 
$
0.51

 
$
2.09

_______________

(a) The Company's results were impacted by the following:
•
Quarter ended December 31, 2013: The Company incurred restructuring expense of $52.3 million, related to the initiation of Drivetrain segment actions designed to improve future profitability and competitiveness. The Company recorded tax benefits of $7.1 million in connection with the restructuring expense. Additionally, the Company recorded a net tax benefit of $4.4 million related to the reversal of certain state deferred tax asset valuation allowances and other tax adjustments.
•
Quarter ended September 30, 2013: The Company incurred a net tax benefit of $5.6 million, which was comprised of tax benefits of $3.1 million related to 2012 provision to return adjustments and $2.5 million related to the reversal of certain state deferred tax asset valuation allowances.
•
Quarter ended March 31, 2013: The Company incurred $11.3 million of expense related to a program termination agreement. Retirement related obligations expense of $5.9 million was primarily related to a first quarter 2013 grant of restricted stock awards to certain retiring NEOs as to which the Company waived the forfeiture provisions. The Company recorded tax benefits of $3.8 million and $2.1 million related to the program termination agreement and retirement related obligations. Additionally, the Company recorded a net tax benefit of $1.7 million, which was comprised of a $6.6 million tax benefit related to the extension of the federal research and development credit and other international tax provisions resulting from the retroactive impact of U.S. legislation enacted in January 2013, partially offset by a $4.9 million tax expense related to a comprehensive income adjustment.
•
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 NEOs. 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.