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Reporting Segments
 6 Months Ended
Jun. 30, 2019
Segment Reporting [Abstract]  
Reporting Segments Reporting Segments

The Company's business is comprised of two reporting segments: Engine and Drivetrain. These segments are strategic business groups that are managed separately as each represents a specific grouping of related automotive components and systems.

The Company allocates resources to each segment based upon the projected after-tax return on invested capital ("ROIC") of its business initiatives. Adjusted EBIT is comprised of earnings before interest, income taxes and noncontrolling interest (“EBIT") adjusted for restructuring, goodwill impairment charges, affiliates' earnings and other items not reflective of on-going operating income or loss ("Adjusted EBIT"). ROIC is comprised of Adjusted EBIT after deducting notional taxes compared to the projected average capital investment required.

Adjusted EBIT is the measure of segment income or loss used by the Company. The Company believes Adjusted EBIT is most reflective of the operational profitability or loss of our reporting segments. The following tables show segment information and Adjusted EBIT for the Company's reporting segments.

Net Sales by Reporting Segment
 
Three Months Ended
June 30,
 
Six Months Ended
June 30,
(in millions)
2019
 
2018
 
2019
 
2018
Engine
$
1,569


$
1,674


$
3,167


$
3,390

Drivetrain
998


1,034


1,980


2,117

Inter-segment eliminations
(16
)

(14
)

(30
)

(29
)
Net sales
$
2,551


$
2,694


$
5,117


$
5,478



Adjusted EBIT
 
Three Months Ended
June 30,
 
Six Months Ended
June 30,
(in millions)
2019
 
2018
 
2019
 
2018
Engine
$
249


$
279


$
490


$
559

Drivetrain
102


116


207


237

Adjusted EBIT
351


395


697


796

Restructuring expense
13

 
31

 
27

 
39

Merger, acquisition and divestiture expense
5

 
1

 
6

 
3

Other expense (income)
—

 
—

 
14

 
(5
)
Officer stock awards modification
—

 
(4
)
 
2

 
(4
)
Corporate, including equity in affiliates' earnings and stock-based compensation
39


41


81


94

Interest income
(2
)

(1
)

(5
)

(3
)
Interest expense
14


15


28


31

Other postretirement expense (income)
27

 
(2
)
 
27

 
(5
)
Earnings before income taxes and noncontrolling interest
255


314


517


646

Provision for income taxes
73


30


164


125

Net earnings
182


284


353


521

Net earnings attributable to the noncontrolling interest, net of tax
10


12


21


24

Net earnings attributable to BorgWarner Inc. 
$
172


$
272


$
332


$
497



Total Assets
 
June 30,
 
December 31,
(in millions)
2019
 
2018
Engine
$
4,780

 
$
4,731

Drivetrain
3,906

 
3,920

Total
8,686

 
8,651

Corporate *
1,545

 
1,444

Total assets
$
10,231

 
$
10,095

____________________________________
*    Corporate assets include investments and other long-term receivables and certain deferred income taxes.