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OTHER OPERATING EXPENSE, NET
 9 Months Ended
Sep. 30, 2021
Other Income and Expenses [Abstract]  
OTHER OPERATING EXPENSE, NET OTHER OPERATING EXPENSE, NET
Items included in Other operating expense, net consist of:
Three Months Ended September 30,Nine Months Ended September 30,
(in millions)2021202020212020
Restructuring expense (Note 5)$51 $20 $143 $72 
Merger, acquisition and divestiture expense8 16 36 58 
Loss on sale— — 7 — 
Asset impairments— — — 17 
Net gain on insurance recovery for property damage(1)(3)(3)(9)
Other income, net(4)(4)(10)(5)
Other operating expense, net$54 $29 $173 $133 

Merger, acquisition and divestiture expense: During the three months ended September 30, 2021, the Company recorded merger, acquisition and divestiture expense of $8 million, primarily related to professional fees associated with the acquisition of AKASOL and the Company's review of strategic acquisition and divestiture targets. During the nine months ended September 30, 2021, the Company recorded merger, acquisition and divestiture expense of $36 million, primarily related to professional fees for integration and other support associated with the Company’s acquisition of Delphi Technologies and AKASOL. During the three and nine months ended September 30, 2020, the Company recorded merger, acquisition and divestiture expense of $16 million and $58 million, respectively, primarily related to professional fees associated with the Company’s acquisition of Delphi Technologies.

Loss on sale: During the nine months ended September 30, 2021, the Company recorded a loss of $7 million in connection with the sale of an e-Propulsion & Drivetrain technical center in Europe.

Asset impairments: During the nine months ended September 30, 2020, the Company recorded asset impairment costs of $9 million in the Air Management segment and $8 million in the e-Propulsion & Drivetrain segment, related to the write down of property, plant and equipment associated with the announced closures of two European facilities.

Net gain on insurance recovery for property damage: During the nine months ended September 30, 2021 and 2020, the Company recorded a $3 million and $9 million net gain, respectively, from insurance recovery proceeds, which primarily represents the amount received for replacement cost in excess of carrying value for losses sustained from a tornado that damaged the Company’s plant in Seneca, South Carolina. As of September 30, 2021, the insurance claim has been fully settled.