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v3.10.0.1

Restatement of Consolidated Financial Statements (Tables) | 12 Months Ended
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Dec. 31, 2017
Error Corrections and Prior Period Adjustments Restatement [Line Items] |
Schedule of Error Corrections and Prior Period Adjustments [Table Text Block] | CONSOLIDATED STATEMENTS OF OPERATIONS
(in millions, except share and per share amounts) | Year Ended December 31,
2016 |  | 2015
As Reported |  | Adjustments |  | As Restated |  | As Reported |  | Adjustments |  | As Restated
Other expense, net | 889.7 |  |  | (752.2 | ) |  | 137.5 |  |  | 101.4 |  |  | 51.4 |  |  | 152.8 |
Operating income | 225.9 |  |  | 752.2 |  |  | 978.1 |  |  | 939.7 |  |  | (51.4 | ) |  | 888.3 |
Earnings before income taxes and noncontrolling interest | 190.5 |  |  | 752.2 |  |  | 942.7 |  |  | 926.8 |  |  | (51.4 | ) |  | 875.4 |
Provision for income taxes | 30.3 |  |  | 275.7 |  |  | 306.0 |  |  | 280.4 |  |  | (18.9 | ) |  | 261.5 |
Net earnings | 160.2 |  |  | 476.5 |  |  | 636.7 |  |  | 646.4 |  |  | (32.5 | ) |  | 613.9 |
Net earnings attributable to the noncontrolling interest, net of tax | 41.7 |  |  | — |  |  | 41.7 |  |  | 36.7 |  |  | — |  |  | 36.7 |
Net earnings attributable to BorgWarner Inc. | $ | 118.5 |  |  | $ | 476.5 |  |  | $ | 595.0 |  |  | $ | 609.7 |  |  | $ | (32.5 | ) |  | $ | 577.2 |
Earnings per share - basic | $ | 0.55 |  |  | $ | 2.23 |  |  | $ | 2.78 |  |  | $ | 2.72 |  |  | $ | (0.15 | ) |  | $ | 2.57 |
Earnings per share - diluted | $ | 0.55 |  |  | $ | 2.21 |  |  | $ | 2.76 |  |  | $ | 2.70 |  |  | $ | (0.14 | ) |  | $ | 2.56 |
CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME
(in millions of dollars) | Year Ended December 31,
| 2016 |  | 2015
| As Reported |  | Adjustments |  | As Restated |  | As Reported |  | Adjustments |  | As Restated
Net earnings attributable to BorgWarner Inc. | $ | 118.5 |  |  | $ | 476.5 |  |  | $ | 595.0 |  |  | $ | 609.7 |  |  | $ | (32.5 | ) |  | $ | 577.2 |
Comprehensive income attributable to BorgWarner Inc. | 6.6 |  |  | 476.5 |  |  | 483.1 |  |  | 383.1 |  |  | (32.5 | ) |  | 350.6 |
Comprehensive income | $ | 43.2 |  |  | $ | 476.5 |  |  | $ | 519.7 |  |  | $ | 414.7 |  |  | $ | (32.5 | ) |  | $ | 382.2 |
CONSOLIDATED STATEMENTS OF CASH FLOWS
(in millions of dollars) | Year Ended December 31,
| 2016 |  | 2015
| As Reported |  | Adjustments |  | As Restated |  | As Reported |  | Adjustments |  | As Restated
Net earnings | $ | 160.2 |  |  | $ | 476.5 |  |  | $ | 636.7 |  |  | $ | 646.4 |  |  | $ | (32.5 | ) |  | $ | 613.9 |
Adjustments to reconcile net earnings to net cash flows from operations: |  |  |  |  |  |  |  |  |  |  |
Non-cash charges (credits) to operations: |  |  |  |  |  |  |  |  |  |  |
Asbestos-related adjustments | 703.6 |  |  | (752.2 | ) |  | (48.6 | ) |  | — |  |  | 51.4 |  |  | 51.4 |
Deferred income tax provision (benefit) | (268.9 | ) |  | 275.7 |  |  | 6.8 |  |  | 13.3 |  |  | (18.9 | ) |  | (5.6 | )
CONSOLIDATED STATEMENTS OF EQUITY
(in millions of dollars) |  | Retained earnings
Balance, January 1, 2015 |  |
As Reported |  | $ | 3,717.1 |
Adjustments |  | (444.0 | )
As Restated |  | 3,273.1 |
Balance, December 31, 2015 |  |
As Reported |  | 4,210.1 |
Adjustments |  | (476.5 | )
As Restated |  | $ | 3,733.6 |

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- Definition Tabular disclosure of prior period adjustments to previously issued financial statements including (1) the effect of the correction on each financial statement line item and any per-share amounts affected for each prior period presented (2) the cumulative effect of the change on retained earnings or other appropriate components of equity or net assets in the statement of financial position, as of the beginning of the earliest period presented, and (3) the effect of the prior period adjustments (both gross and net of applicable income tax) on the net income of each prior period presented in the entity's annual report for the year in which the adjustments are made. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 250 -SubTopic 10 -Section 50 -Paragraph 9 -URI http://asc.fasb.org/extlink&oid=64853466&loc=d3e22663-107794 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 250 -SubTopic 10 -Section 50 -Paragraph 7 -URI http://asc.fasb.org/extlink&oid=64853466&loc=d3e22644-107794 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 250 -SubTopic 10 -Section 50 -Paragraph 8 -URI http://asc.fasb.org/extlink&oid=64853466&loc=d3e22658-107794 + Details
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