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STOCKHOLDERS' EQUITY (Tables)
3 Months Ended
Mar. 31, 2023
Stockholders' Equity Note [Abstract]  
Schedule of Stockholders Equity
The changes of the Stockholders’ Equity items during the three months ended March 31, 2023 and 2022, are as follows:

BorgWarner Inc. stockholders' equity
(in millions)Issued common stockCapital in excess of par valueTreasury stockRetained earningsAccumulated other comprehensive income (loss)Noncontrolling interests
Balance, December 31, 2022$$2,675 $(2,032)$7,454 $(876)$284 
Dividends declared ($0.17 per share*)
— — — (39)— (58)
Net issuance for executive stock plan— (10)— — — 
Net issuance of restricted stock— (4)(4)— — — 
Net earnings— — — 217 — 13 
Other comprehensive income (loss)— — — — 52 (1)
Balance, March 31, 2023$$2,661 $(2,031)$7,632 $(824)$238 

BorgWarner Inc. stockholders' equity
(in millions)Issued common stockCapital in excess of par valueTreasury stockRetained earningsAccumulated other comprehensive income (loss)Noncontrolling interests
Balance, December 31, 2021$$2,637 $(1,812)$6,671 $(551)$314 
Dividends declared ($0.17 per share*)
— — — (41)— (45)
Net issuance for executive stock plan— (6)— — — 
Net issuance of restricted stock— (15)12 — — — 
Purchase/sale of noncontrolling interest— — — — (4)
Purchase of treasury stock— — (40)— — — 
Net earnings— — — 200 — 24 
Other comprehensive loss— — — — (13)(1)
Balance, March 31, 2022$$2,617 $(1,836)$6,830 $(564)$288 
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* Per share dividends amount declared relate to BorgWarner common stock.