DISCONTINUED OPERATIONS (Tables)

9 Months Ended

Sep. 30, 2024

Discontinued Operations and Disposal Groups [Abstract]

Schedule of Disposal Groups, Including Discontinued Operations

The following table summarizes the financial results from discontinued operations of PHINIA.

(in millions)	Three Months Ended September 30,				Nine Months Ended September 30,
	2024		2023		2024		2023
Net sales	$	—	$	—	$	—	$	1,723
Cost of sales	—		—		—		1,362
Gross profit	—		—		—		361
Selling, general and administrative expenses	—		—		—		173
Restructuring expense	—		—		—		7
Other operating expense, net	4		52		28		117
Operating (loss) income	(4)		(52)		(28)		64
Equity in affiliates’ earnings, net of tax	—		—		—		(5)
(Loss) earnings from discontinued operations before income taxes	(4)		(52)		(28)		69
Provision (benefit) for income taxes	4		(15)		(1)		81
Net loss from discontinued operations attributable to PHINIA	$	(8)	$	(37)	$	(27)	$	(12)