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DISCONTINUED OPERATIONS
 12 Months Ended
Dec. 31, 2024
Discontinued Operations and Disposal Groups [Abstract]  
DISCONTINUED OPERATIONS DISCONTINUED OPERATIONS
The following table summarizes the financial results from discontinued operations of PHINIA.

(in millions)
Year Ended December 31,
202420232022
Net sales$— $1,723 $3,348 
Cost of sales— 1,362 2,616 
Gross profit— 361 732 
Selling, general and administrative expenses— 173 320 
Restructuring expense— 7 11 
Other operating expense, net31 132 36 
Operating (loss) income(31)49 365 
Equity in affiliates’ earnings, net of tax— (5)(10)
Interest expense, net— — 1 
Other postretirement income— — (31)
Earnings from discontinued operations before income taxes(31)54 405 
(Benefit) provision for income taxes(2)61 97 
Net (loss) earnings from discontinued operations attributable to PHINIA$(29)$(7)$308 

In connection with the Spin-Off, the Company entered into a transition services agreement through which the Company and PHINIA provided certain services to each other following the Spin-Off. These services were related to information technology, human resources, finance, facilities, procurement, sales, intellectual property and engineering. In December 2024, the Company and PHINIA executed an amendment to the original transition services agreement to extend certain engineering services until September 30, 2025. The combined impact of these services is reported in results of continuing operations in the Consolidated Financial Statements. During the year ended December 31, 2024 and 2023, the Company provided services at a cost of $7 million and $13 million to PHINIA, respectively, and PHINIA provided services at a cost of $2 million and $3 million to the Company, respectively.

The Company incurred $31 million, $134 million and $30 million of costs relating to the Spin-Off during the year ended December 31, 2024, 2023 and 2022, respectively, which are reflected within Net (loss) earnings from discontinued operations in the Company’s Consolidated Statements of Operations. Spin-Off costs are primarily comprised of professional fees and costs to separate certain operational activities, including costs to separate information technology systems which substantially concluded as of December 31, 2024.