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RESTRUCTURING (Tables) | 12 Months Ended
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Dec. 31, 2023
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 other termination benefits) and other costs, which are primarily professional fees and costs related to facility closures and exits.
(in millions) | Air Management |  | Drivetrain & Battery Systems |  | ePropulsion |  | Corporate |  | Total
Year ended December 31, 2023 |  |  |  |  |  |  |  |  |
Employee termination benefits | $ | 67 |  |  | $ | 2 |  |  | $ | 1 |  |  | $ | — |  |  | $ | 70 |
Other | 7 |  |  | 2 |  |  | — |  |  | — |  |  | 9 |
Total restructuring expense | $ | 74 |  |  | $ | 4 |  |  | $ | 1 |  |  | $ | — |  |  | $ | 79 |
Year ended December 31, 2022 |  |  |  |  |  |  |  |  |
Employee termination benefits | $ | 24 |  |  | $ | 14 |  |  | $ | — |  |  | $ | — |  |  | $ | 38 |
Other | — |  |  | 9 |  |  | 1 |  |  | — |  |  | 10 |
Total restructuring expense | $ | 24 |  |  | $ | 23 |  |  | $ | 1 |  |  | $ | — |  |  | $ | 48 |
Year ended December 31, 2021 |  |  |  |  |  |  |  |  |
Employee termination benefits | $ | 34 |  |  | $ | 11 |  |  | $ | — |  |  | $ | — |  |  | $ | 45 |
Other | 18 |  |  | 36 |  |  | 7 |  |  | 2 |  |  | 63 |
Total restructuring expense | $ | 52 |  |  | $ | 47 |  |  | $ | 7 |  |  | $ | 2 |  |  | $ | 108 |
Schedule of Restructuring Reserve of Roll Forward of the Restructuring Liability | The following table displays a roll forward of the restructuring liability recorded within the Company’s Consolidated Balance Sheets and the related cash flow activity:
(in millions) | Employee termination benefits |  | Other |  | Total
Balance at January 1, 2022 | $ | 66 |  |  | $ | 13 |  |  | $ | 79 |
Restructuring expense, net | 38 |  |  | 10 |  |  | 48 |
Cash payments | (58) |  |  | (19) |  |  | (77) |
Foreign currency translation adjustment and other | (7) |  |  | 5 |  |  | (2) |
Balance at December 31, 2022 | 39 |  |  | 9 |  |  | 48 |
Restructuring expense, net | 70 |  |  | 9 |  |  | 79 |
Cash payments | (43) |  |  | (13) |  |  | (56) |
Foreign currency translation adjustment and other | 2 |  |  | 2 |  |  | 4 |
Balance at December 31, 2023 | $ | 68 |  |  | $ | 7 |  |  | $ | 75 |
Less: Non-current restructuring liability | 7 |  |  | — |  |  | 7 |
Current restructuring liability at December 31, 2023 | $ | 61 |  |  | $ | 7 |  |  | $ | 68 |

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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 -Name Accounting Standards Codification -Topic 420 -SubTopic 10 -Section 50 -Paragraph 1 -Subparagraph (b)(2) -Publisher FASB -URI https://asc.fasb.org//1943274/2147482017/420-10-50-1 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 420 -SubTopic 10 -Section S99 -Paragraph 2 -Subparagraph (SAB Topic 5.P.4(b)(2)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147479823/420-10-S99-2 + Details
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