XML 23 R1.htm IDEA: XBRL DOCUMENT v3.10.0.1
Document and Entity Information Document - USD ($)
$ in Billions
 12 Months Ended
Dec. 31, 2017
Feb. 02, 2018
Jun. 30, 2017
DEI Information [Abstract]      
Entity Registrant Name BORGWARNER INC.    
Entity Central Index Key 0000908255    
Document Type 10-K/A    
Document Period End Date Dec. 31, 2017    
Amendment Flag true    
Amendment Description This Amendment No. 1 on Form 10-K/A ("Amendment No. 1") amends the Annual Report on Form 10-K of BorgWarner Inc. (the "Company") for the year ended December 31, 2017 as originally filed with the Securities and Exchange Commission (the "SEC") on February 8, 2018 (the "Original Filing"). This Amendment No. 1 amends the Original Filing to reflect the restatement of the Company’s audited Consolidated Financial Statements for the years ended December 31, 2016 and 2015 in order to correct an error related to the Company’s accounting for its asbestos-related claims that had not yet been asserted including associated defense costs, as more fully described in Note 1 to the Consolidated Financial Statements contained in this Amendment No. 1. Additionally, conforming changes occur throughout this filing because of the changes to the Consolidated Financial Statements. For ease of reference, this Amendment No. 1 amends and restates the Original Filing in its entirety.  Revisions to the Original Filing have been made to the following sections:   Part I, Item 1B - Unresolved Staff Comments Part I, Item 3 - Legal Proceedings Part II, Item 6 - Selected Financial Data Part II, Item 7 - Management's Discussion and Analysis of Financial Condition and Results of Operations Part II, Item 8 - Financial Statements and Supplementary Data Part II, Item 9A - Controls and Procedures Part IV, Item 15 - Exhibits and Financial Statement Schedules   In addition, the Company’s principal executive officer and principal financial officer have provided new certifications dated as of the date of this filing in connection with this Amendment No. 1 (Exhibits 31.1, 31.2, and 32.1). Exhibits 31.1 and 32.1 are certified by our current principal executive officer. Except as described above, the financial statements and other disclosures in this Amendment No. 1 do not reflect any events that have occurred after the Original Filing. Accordingly, this Amendment No. 1 should be read in conjunction with the Company’s other filings made with the SEC subsequent to the filing of the Original Filing, including any amendments to those filings.   Management's evaluation of the effect of the restatement did not result in a change to management's conclusion that the Company's internal control over financial reporting was effective as of December 31, 2017. A discussion of the Company’s internal control over financial reporting, a material weakness identified by the Company, the actions taken by management and the basis for management's conclusion that the material weakness no longer existed subsequent to December 31, 2016 is set forth in Item 9A Controls and Procedures.    
Current Fiscal Year End Date --12-31    
Document Fiscal Year Focus 2017    
Document Fiscal Period Focus FY    
Entity Current Reporting Status Yes    
Entity Voluntary Filers No    
Entity Well-known Seasoned Issuer Yes    
Entity Filer Category Large Accelerated Filer    
Entity Public Float     $ 8.9
Entity Common Stock, Shares Outstanding   210,550,106