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OTHER OPERATING EXPENSE, NET
 9 Months Ended
Sep. 30, 2022
Other Income and Expenses [Abstract]  
OTHER OPERATING EXPENSE, NET OTHER OPERATING EXPENSE, NET
Items included in Other operating expense, net consist of:

Three Months Ended September 30,Nine Months Ended September 30,
(in millions)2022202120222021
Merger, acquisition and divestiture expense, net$8 $8 $40 $36 
Loss (gain) on sale of business9 — (15)7 
Other (income) expense, net(5)(5)1 (13)
Other operating expense, net$12 $3 $26 $30 

Merger, acquisition and divestiture expense, net: During the three and nine months ended September 30, 2022, the Company recorded merger, acquisition and divestiture expense, net of $8 million and $40 million, respectively, primarily related to professional fees associated with specific acquisition and disposition initiatives. During the three and nine months ended September 30, 2021, the Company recorded merger, acquisition and divestiture expense of $8 million and $36 million, respectively. The expense for 2021 primarily related to professional fees for integration and other support associated with the Company’s acquisition of Delphi Technologies and professional fees associated with the acquisition of AKASOL.

Loss (gain) on sale of business: During the three months ended September 30, 2022, the Company revised its estimate of the expected earn-out related to a previous divestiture resulting in a $9 million loss in the period. During the nine months ended September 30, 2022, the Company recorded a $24 million
gain related to the sale of its interest in BorgWarner Romeo Power LLC. Refer to Note 3, “Acquisitions,” to the Condensed Consolidated Financial Statements for more information.