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DISCONTINUED OPERATIONS (Tables)
12 Months Ended
Dec. 31, 2024
Discontinued Operations and Disposal Groups [Abstract]  
Schedule of assets and liabilities classified as held for sale
The following table summarizes the financial results from discontinued operations of PHINIA.

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