Restatement of Consolidated Financial Statements (Tables)

12 Months Ended

Dec. 31, 2017

Error Corrections and Prior Period Adjustments Restatement [Line Items]

Schedule of Error Corrections and Prior Period Adjustments [Table Text Block]

CONSOLIDATED STATEMENTS OF OPERATIONS

(in millions, except share and per share amounts)	Year Ended December 31,
	2016							2015
	As Reported		Adjustments			As Restated		As Reported		Adjustments			As Restated
Other expense, net	889.7		(752.2		)	137.5		101.4		51.4			152.8
Operating income	225.9		752.2			978.1		939.7		(51.4		)	888.3
Earnings before income taxes and noncontrolling interest	190.5		752.2			942.7		926.8		(51.4		)	875.4
Provision for income taxes	30.3		275.7			306.0		280.4		(18.9		)	261.5
Net earnings	160.2		476.5			636.7		646.4		(32.5		)	613.9
Net earnings attributable to the noncontrolling interest, net of tax	41.7		—			41.7		36.7		—			36.7
Net earnings attributable to BorgWarner Inc.	$	118.5	$	476.5		$	595.0	$	609.7	$	(32.5	)	$	577.2
Earnings per share - basic	$	0.55	$	2.23		$	2.78	$	2.72	$	(0.15	)	$	2.57
Earnings per share - diluted	$	0.55	$	2.21		$	2.76	$	2.70	$	(0.14	)	$	2.56

CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME

(in millions of dollars)	Year Ended December 31,
	2016						2015
	As Reported		Adjustments		As Restated		As Reported		Adjustments			As Restated
Net earnings attributable to BorgWarner Inc.	$	118.5	$	476.5	$	595.0	$	609.7	$	(32.5	)	$	577.2
Comprehensive income attributable to BorgWarner Inc.	6.6		476.5		483.1		383.1		(32.5		)	350.6
Comprehensive income	$	43.2	$	476.5	$	519.7	$	414.7	$	(32.5	)	$	382.2

CONSOLIDATED STATEMENTS OF CASH FLOWS

(in millions of dollars)	Year Ended December 31,
	2016									2015
	As Reported			Adjustments			As Restated			As Reported		Adjustments			As Restated
Net earnings	$	160.2		$	476.5		$	636.7		$	646.4	$	(32.5	)	$	613.9
Adjustments to reconcile net earnings to net cash flows from operations:
Non-cash charges (credits) to operations:
Asbestos-related adjustments	703.6			(752.2		)	(48.6		)	—		51.4			51.4
Deferred income tax provision (benefit)	(268.9		)	275.7			6.8			13.3		(18.9		)	(5.6		)

CONSOLIDATED STATEMENTS OF EQUITY

(in millions of dollars)	Retained earnings
Balance, January 1, 2015
As Reported	$	3,717.1
Adjustments	(444.0		)
As Restated	3,273.1
Balance, December 31, 2015
As Reported	4,210.1
Adjustments	(476.5		)
As Restated	$	3,733.6