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OTHER OPERATING EXPENSE, NET
 6 Months Ended
Jun. 30, 2023
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 June 30,Six Months Ended June 30,
(in millions)
2023202220232022
Merger, acquisition and divestiture expense, net$56 $9 $83 $32 
Service and lease agreement termination9 — 9 — 
Gain on sale of asset(6)— (6)— 
Gain on sale of business(5)— (5)(24)
Other (income) expense, net(3)10 (11)6 
Other operating expense, net$51 $19 $70 $14 

Merger, acquisition and divestiture expense, net: During the three and six months ended June 30, 2023, the Company recorded merger, acquisition and divestiture expense, net of $56 million and $83 million, respectively, primarily related to professional fees for specific acquisition and disposition initiatives, including $48 million and $67 million during the three and six months ended June 30, 2023, respectively, for the Spin-Off. During the three and six months ended June 30, 2022, the Company recorded merger, acquisition and divestiture expense, net of $9 million and $32 million, respectively, primarily related to professional fees associated with specific acquisition and disposition initiatives.

Gain on sale of business: During the six months ended June 30, 2022, the Company recorded a pre-tax gain of $24 million in connection with the sale of its interest in BorgWarner Romeo Power LLC, in which the Company owned a 60% interest.