Reporting Segments and Related Information (Tables)

12 Months Ended

Dec. 31, 2014

Segment Reporting [Abstract]

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

2014 Segment information
	Net sales								Year-end assets		Depreciation/ amortization		Long-lived asset expenditures (b)
(millions of dollars)	Customers		Inter-segment			Net
Engine	$	5,673.7	$	32.2		$	5,705.9		$	3,936.2	$	215.3	$	349.8
Drivetrain	2,631.4		—			2,631.4			1,783.5		92.8		189.2
Inter-segment eliminations	—		(32.2		)	(32.2		)	—		—		—
Total	8,305.1		—			8,305.1			5,719.7		308.1		539.0
Corporate (a)	—		—			—			1,508.3		22.3		24.0
Consolidated	$	8,305.1	$	—		$	8,305.1		$	7,228.0	$	330.4	$	563.0

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

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(a) Corporate assets include investments and other long-term receivables 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)	2014			2013			2012
Engine	$	924.0		$	826.0		$	786.4
Drivetrain	303.3			252.2			209.1
Adjusted EBIT	1,227.3			1,078.2			995.5
Restructuring expense	90.8			39.8			27.4
Intangible asset impairment	10.3			12.5			—
Pension settlement	3.1			—			—
Program termination agreement	—			11.3			—
Retirement related obligations	—			5.9			17.3
Loss from disposal activities	—			—			39.7
Corporate, including equity in affiliates' earnings and stock-based compensation	112.1			110.0			115.4
Interest income	(5.5		)	(4.8		)	(4.7		)
Interest expense and finance charges	36.4			34.2			39.4
Earnings before income taxes and noncontrolling interest	980.1			869.3			761.0
Provision for income taxes	292.6			218.3			238.6
Net earnings	687.5			651.0			522.4
Net earnings attributable to the noncontrolling interest, net of tax	31.7			26.7			21.5
Net earnings attributable to BorgWarner Inc.	$	655.8		$	624.3		$	500.9

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

	Net sales						Long-lived assets
(millions of dollars)	2014		2013		2012		2014		2013		2012
United States	$	2,008.1	$	1,939.7	$	1,857.2	$	586.2	$	531.7	$	508.1
Europe:
Germany	2,145.6		1,760.1		1,871.3		413.6		430.0		432.2
Hungary	518.1		451.5		448.9		73.2		66.9		64.3
France	405.2		327.6		335.2		42.5		44.4		45.9
Other Europe	1,097.3		1,132.5		1,015.1		258.8		257.6		225.8
Total Europe	4,166.2		3,671.7		3,670.5		788.1		798.9		768.2
China	885.1		636.3		499.1		299.9		238.5		184.3
South Korea	623.0		563.5		505.6		185.9		165.2		140.4
Other foreign	622.7		625.4		650.8		233.8		205.1		187.0
Total	$	8,305.1	$	7,436.6	$	7,183.2	$	2,093.9	$	1,939.4	$	1,788.0

Schedule of Quarterly Financial Information [Table Text Block]

(millions of dollars, except per share amounts)	2014															2013
Quarter ended	Mar-31			Jun-30			Sep-30			Dec-31			Year			Mar-31			Jun-30			Sep-30			Dec-31			Year
Net sales	$	2,084.1		$	2,197.0		$	2,032.1		$	1,991.9		$	8,305.1		$	1,851.1		$	1,893.9		$	1,806.2		$	1,885.4		$	7,436.6
Cost of sales	1,638.3			1,724.2			1,607.6			1,578.6			6,548.7			1,476.4			1,497.3			1,426.6			1,478.8			5,879.1
Gross profit	445.8			472.8			424.5			413.3			1,756.4			374.7			396.6			379.6			406.6			1,557.5
Selling, general and administrative expenses	173.8			181.2			174.5			169.4			698.9			159.3			155.6			157.7			167.1			639.7
Other expense (income), net	38.8			11.0			12.3			31.7			93.8			16.9			(2.4		)	(3.7		)	51.8			62.6
Operating income	233.2			280.6			237.7			212.2			963.7			198.5			243.4			225.6			187.7			855.2
Equity in affiliates’ earnings, net of tax	(8.8		)	(12.2		)	(14.8		)	(11.5		)	(47.3		)	(9.7		)	(11.1		)	(10.4		)	(12.3		)	(43.5		)
Interest income	(1.5		)	(1.4		)	(1.4		)	(1.2		)	(5.5		)	(1.0		)	(1.0		)	(1.3		)	(1.5		)	(4.8		)
Interest expense and finance charges	8.2			9.0			9.0			10.2			36.4			9.7			8.8			8.1			7.6			34.2
Earnings before income taxes and noncontrolling interest	235.3			285.2			244.9			214.7			980.1			199.5			246.7			229.2			193.9			869.3
Provision for income taxes	68.1			85.3			71.9			67.3			292.6			50.9			66.6			56.3			44.5			218.3
Net earnings	167.2			199.9			173.0			147.4			687.5			148.6			180.1			172.9			149.4			651.0
Net earnings attributable to the noncontrolling interest, net of tax	8.1			9.7			6.4			7.5			31.7			6.6			6.0			6.1			8.0			26.7
Net earnings attributable to BorgWarner Inc. (a)	$	159.1		$	190.2		$	166.6		$	139.9		$	655.8		$	142.0		$	174.1		$	166.8		$	141.4		$	624.3
Earnings per share — basic	$	0.70		$	0.84		$	0.73		$	0.62		$	2.89		$	0.62		$	0.76		$	0.73		$	0.62		$	2.73
Earnings per share — diluted	$	0.69		$	0.83		$	0.73		$	0.61		$	2.86		$	0.61		$	0.75		$	0.72		$	0.62		$	2.70

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

• Quarter ended December 31, 2014: The Company recorded restructuring expense of $17.8 million related to Drivetrain and Engine segment actions designed to improve future profitability and competitiveness. Additionally, the Company recorded $5.4 million of restructuring expense related to a global realignment plan intended to enhance treasury management flexibility by creating a legal entity structure that better aligns with the Company's business strategy. The Company also recorded intangible asset impairment losses of $10.3 million related to Engine segment unamortized trade names. Further, the Company discharged certain U.S. pension plan obligations by making lump-sum payments to former employees of the Company. As a result of this action, the Company recorded a settlement loss of $0.4 million in the U.S. pension plan. The Company recorded tax benefits of $3.4 million, $0.4 million and $0.2 million related to the restructuring expense, intangible asset impairment losses and pension settlement loss.

• Quarter ended September 30, 2014: The Company recorded restructuring expense of $9.6 million related to Drivetrain and Engine segment actions designed to improve future profitability and competitiveness. Additionally, the Company recorded $3.5 million of restructuring expense related to a global realignment plan intended to enhance treasury management flexibility by creating a legal entity structure that better aligns with the Company's business strategy. Further, Company discharged certain U.S. pension plan obligations by making lump-sum payments to former employees of the Company. As a result of this action, the Company recorded a settlement loss of $2.7 million in the U.S. pension plan. The Company recorded tax benefits of $1.4 million and $0.9 million related to the restructuring expenses and pension settlement loss.

• Quarter ended June 30, 2014: The Company recorded restructuring expense of $13.0 million related to Drivetrain and Engine segment actions designed to improve future profitability and competitiveness. Additionally, the Company recorded $2.0 million of restructuring expense related to a global realignment plan intended to enhance treasury management flexibility by creating a legal entity structure that better aligns with the Company's business strategy. The Company recorded a tax benefit of $1.7 million related to these restructuring expenses.

• Quarter ended March 31, 2014: The Company recorded restructuring expense of $38.4 million primarily related to continued Drivetrain segment actions designed to improve future profitability and competitiveness. Additionally, the Company recorded $1.1 million of restructuring expense related to a global realignment plan intended to enhance treasury management flexibility by creating a legal entity structure that better aligns with the Company's business strategy. The Company recorded a tax benefit of $8.8 million related to these restructuring expenses.

• Quarter ended December 31, 2013: The Company incurred restructuring expense of $35.8 million, related to the initiation of Drivetrain segment actions designed to improve future profitability and competitiveness. Additionally, the Company recorded $4.0 million of restructuring expense related to a global realignment plan intended to enhance treasury management flexibility by creating a legal entity structure that better aligns with the Company's business strategy. The Company also recorded intangible asset impairment losses of $12.5 million related to Drivetrain segment customer relationships and an Engine segment unamortized trade name. The Company recorded tax benefits of $5.1 million and $2.0 million related to the restructuring expense and intangible asset impairment losses. 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.