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Reporting Segments | 6 Months Ended
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Jun. 30, 2016
Segment Reporting [Abstract] |
Reporting Segments | Reporting Segments The Company's business is comprised of two reporting segments: Engine and Drivetrain. These segments are strategic business groups, which are managed separately as each represents a specific grouping of related automotive components and systems. The Company allocates resources to each segment based upon the projected after-tax return on invested capital ("ROIC") of its business initiatives. ROIC is comprised of Adjusted EBIT after deducting notional taxes compared to the projected average capital investment required. Adjusted EBIT is comprised of earnings before interest, income taxes and noncontrolling interest (“EBIT") adjusted for restructuring, goodwill impairment charges, affiliates' earnings and other items not reflective of on-going operating income or loss. Adjusted EBIT is the measure of segment income or loss used by the Company. The Company believes Adjusted EBIT is most reflective of the operational profitability or loss of our reporting segments. The following tables show segment information and Adjusted EBIT for the Company's reporting segments. Net Sales by Reporting Segment
| Three Months Ended June 30, |  | Six Months Ended June 30,
(in millions) | 2016 |  | 2015 |  | 2016 |  | 2015
Engine | $ | 1,444.2 |  |  | $ | 1,413.0 |  |  | $ | 2,843.4 |  |  | $ | 2,793.9 |
Drivetrain | 895.4 |  |  | 626.9 |  |  | 1,774.6 |  |  | 1,238.1 |
Inter-segment eliminations | (10.4 | ) |  | (8.0 | ) |  | (20.2 | ) |  | (15.9 | )
Net sales | $ | 2,329.2 |  |  | $ | 2,031.9 |  |  | $ | 4,597.8 |  |  | $ | 4,016.1 |
Adjusted Earnings Before Interest, Income Taxes and Noncontrolling Interest (“Adjusted EBIT”)
| Three Months Ended June 30, |  | Six Months Ended June 30,
(in millions) | 2016 |  | 2015 |  | 2016 |  | 2015
Engine | $ | 234.8 |  |  | $ | 228.0 |  |  | $ | 468.2 |  |  | $ | 458.4 |
Drivetrain | 92.8 |  |  | 72.1 |  |  | 176.6 |  |  | 143.1 |
Adjusted EBIT | 327.6 |  |  | 300.1 |  |  | 644.8 |  |  | 601.5 |
Restructuring expense | 19.2 |  |  | 19.9 |  |  | 25.6 |  |  | 32.0 |
Merger and acquisition expense | 7.2 |  |  | — |  |  | 13.0 |  |  | — |
Contract expiration gain | (7.5 | ) |  | — |  |  | (7.5 | ) |  | — |
Gain on previously held equity interest | — |  |  | — |  |  | — |  |  | (10.8 | )
Corporate, including equity in affiliates' earnings and stock-based compensation | 29.2 |  |  | 26.6 |  |  | 60.9 |  |  | 58.6 |
Interest income | (1.5 | ) |  | (1.6 | ) |  | (3.1 | ) |  | (3.3 | )
Interest expense and finance charges | 21.4 |  |  | 17.6 |  |  | 42.7 |  |  | 27.6 |
Earnings before income taxes and noncontrolling interest | 259.6 |  |  | 237.6 |  |  | 513.2 |  |  | 497.4 |
Provision for income taxes | 84.2 |  |  | 80.2 |  |  | 164.6 |  |  | 152.3 |
Net earnings | 175.4 |  |  | 157.4 |  |  | 348.6 |  |  | 345.1 |
Net earnings attributable to the noncontrolling interest, net of tax | 11.0 |  |  | 9.3 |  |  | 20.1 |  |  | 18.1 |
Net earnings attributable to BorgWarner Inc. | $ | 164.4 |  |  | $ | 148.1 |  |  | $ | 328.5 |  |  | $ | 327.0 |
Total Assets
(in millions) | June 30, 2016 |  | December 31, 2015
Engine | $ | 4,172.2 |  |  | $ | 4,018.0 |
Drivetrain | 3,716.7 |  |  | 3,685.1 |
Total | 7,888.9 |  |  | 7,703.1 |
Corporate * | 1,099.7 |  |  | 1,122.6 |
Total assets | $ | 8,988.6 |  |  | $ | 8,825.7 |
____________________________________ * Corporate assets include investments and other long-term receivables and deferred income taxes.

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- Definition The entire disclosure for reporting segments including data and tables. Reportable segments include those that meet any of the following quantitative thresholds a) it's reported revenue, including sales to external customers and intersegment sales or transfers is 10 percent or more of the combined revenue, internal and external, of all operating segments b) the absolute amount of its reported profit or loss is 10 percent or more of the greater, in absolute amount of 1) the combined reported profit of all operating segments that did not report a loss or 2) the combined reported loss of all operating segments that did report a loss c) its assets are 10 percent or more of the combined assets of all operating segments. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 34 -URI http://asc.fasb.org/extlink&oid=68060357&loc=d3e8981-108599 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 41 -URI http://asc.fasb.org/extlink&oid=68060357&loc=d3e9038-108599 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 33 -URI http://asc.fasb.org/extlink&oid=68060357&loc=d3e8971-108599 Reference 4: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 12 -URI http://asc.fasb.org/extlink&oid=68060357&loc=d3e8595-108599 Reference 5: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=68060357&loc=d3e8380-108599 Reference 6: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 32 -URI http://asc.fasb.org/extlink&oid=68060357&loc=d3e8933-108599 Reference 7: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 26 -URI http://asc.fasb.org/extlink&oid=68060357&loc=d3e8844-108599 Reference 8: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 35 -URI http://asc.fasb.org/extlink&oid=68060357&loc=d3e8984-108599 Reference 9: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 40 -URI http://asc.fasb.org/extlink&oid=68060357&loc=d3e9031-108599 Reference 10: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 42 -URI http://asc.fasb.org/extlink&oid=68060357&loc=d3e9054-108599 Reference 11: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 10 -URI http://asc.fasb.org/extlink&oid=68060357&loc=d3e8538-108599 Reference 12: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 29 -URI http://asc.fasb.org/extlink&oid=68060357&loc=d3e8864-108599 Reference 13: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 31 -URI http://asc.fasb.org/extlink&oid=68060357&loc=d3e8924-108599 Reference 14: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 30 -URI http://asc.fasb.org/extlink&oid=68060357&loc=d3e8906-108599 + Details
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