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RESTRUCTURING (Tables)

9 Months Ended

Sep. 30, 2021

Restructuring and Related Activities [Abstract]

Schedule of restructuring reserve by type of cost

The Company’s restructuring expenses consist primarily of employee termination benefits (principally severance and/or termination benefits) and other costs, which are primarily professional fees and costs related to facility closures and exits.

			Three Months Ended September 30, 2021
(in millions			Air Management						e-Propulsion & Drivetrain						Fuel Injection						Corporate						Total
Employee termination benefits			$	7					$	2					$	29					$	—					$	38
Other			4						9						—						—						13
Total restructuring expense			$	11					$	11					$	29					$	—					$	51
			Three Months Ended September 30, 2020
			Air Management						e-Propulsion & Drivetrain						Fuel Injection						Corporate						Total
Employee termination benefits			$	9					$	—					$	—					$	1					$	10
Other			5						4						—						1						10
Total restructuring expense			$	14					$	4					$	—					$	2					$	20
			Nine Months Ended September 30, 2021
			Air Management						e-Propulsion & Drivetrain						Fuel Injection						Corporate						Total
Employee termination benefits			$	30					$	9					$	56					$	—					$	95
Other			10						35						—						3						48
Total restructuring expense			$	40					$	44					$	56					$	3					$	143
			Nine Months Ended September 30, 2020
			Air Management						e-Propulsion & Drivetrain						Fuel Injection						Corporate						Total
Employee termination benefits			$	31					$	18					$	—					$	1					$	50
Other			12						9						—						1						22
Total restructuring expense			$	43					$	27					$	—					$	2					$	72

Schedule of restructuring reserve of roll forward of the restructuring liability

The following tables display a rollforward of the restructuring liability recorded within the Company’s Condensed Consolidated Balance Sheets and the related cash flow activity:

(in millions			Employee Termination Benefits						Other						Total
Balance at January 1, 2021			$	160					$	13					$	173
Restructuring expense, net			95						48						143
Cash payments			(107)						(52)						(159)
Foreign currency translation adjustment			2						—						2
Balance at September 30, 2021			150						9						159
Less: Non-current restructuring liability			47						2						49
Current restructuring liability at September 30, 2021			$	103					$	7					$	110
			Employee Termination Benefits						Other						Total
Balance at January 1, 2020			$	34					$	—					$	34
Restructuring expense, net			50						22						72
Cash payments			(40)						(6)						(46)
Foreign currency translation adjustment and other			—						2						2
Balance at September 30, 2020			44						18						62
Less: Non-current restructuring liability			16						3						19
Current restructuring liability at September 30, 2020			$	28					$	15					$	43

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- Definition

Schedule of Restructuring Reserve Roll Forward of the Restructuring Liability [Table Text Block]

+ References

No definition available.

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- Definition

Tabular disclosure of an entity's restructuring reserve that occurred during the period associated with the exit from or disposal of business activities or restructurings for each major type of cost. This element may also include a description of any reversal and other adjustment made during the period to the amount of an accrued liability for restructuring activities. This element may be used to encapsulate the roll forward presentations of an entity's restructuring reserve by type of cost and in total, and explanation of changes that occurred in the period.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 420
-SubTopic 10
-Section 50
-Paragraph 1
-Subparagraph (b)(2)
-URI http://asc.fasb.org/extlink&oid=6394359&loc=d3e17939-110869

Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 420
-SubTopic 10
-Section S99
-Paragraph 2
-Subparagraph (SAB Topic 5.P.4(b)(2))
-URI http://asc.fasb.org/extlink&oid=115931487&loc=d3e140904-122747

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