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STOCKHOLDERS' EQUITY (Tables) | 3 Months Ended
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Mar. 31, 2024
Stockholders' Equity Note [Abstract] |
Schedule of Stockholders Equity | The changes of the Stockholders’ Equity items during the three months ended March 31, 2024 and 2023, are as follows:
| BorgWarner Inc. stockholders' equity
(in millions) | Issued common stock |  | Capital in excess of par value |  | Treasury stock |  | Retained earnings |  | Accumulated other comprehensive income (loss) |  | Noncontrolling interests |  | Total
Balance, December 31, 2023 | $ | 3 |  |  | $ | 2,689 |  |  | $ | (2,188) |  |  | $ | 6,152 |  |  | $ | (828) |  |  | $ | 238 |  |  | $ | 6,066 |
Dividends declared ($0.11 per share*) | — |  |  | — |  |  | — |  |  | (25) |  |  | — |  |  | (47) |  |  | (72) |
Issuance for executive stock plan, net of tax | — |  |  | (25) |  |  | 21 |  |  | — |  |  | — |  |  | — |  |  | (4) |
Issuance of restricted stock, net of tax | — |  |  | (32) |  |  | 31 |  |  | — |  |  | — |  |  | — |  |  | (1) |
Purchase of treasury stock | — |  |  | — |  |  | (100) |  |  | — |  |  | — |  |  | — |  |  | (100) |
Net earnings | — |  |  | — |  |  | — |  |  | 206 |  |  | — |  |  | 15 |  |  | 221 |
Other comprehensive loss | — |  |  | — |  |  | — |  |  | — |  |  | (55) |  |  | (5) |  |  | (60) |
Spin-Off of PHINIA | — |  |  | — |  |  | — |  |  | (8) |  |  | — |  |  | — |  |  | (8) |
Balance, March 31, 2024 | $ | 3 |  |  | $ | 2,632 |  |  | $ | (2,236) |  |  | $ | 6,325 |  |  | $ | (883) |  |  | $ | 201 |  |  | $ | 6,042 |
| BorgWarner Inc. stockholders' equity
(in millions) | Issued common stock |  | Capital in excess of par value |  | Treasury stock |  | Retained earnings |  | Accumulated other comprehensive income (loss) |  | Noncontrolling interests |  | Total
Balance, December 31, 2022 | $ | 3 |  |  | $ | 2,675 |  |  | $ | (2,032) |  |  | $ | 7,454 |  |  | $ | (876) |  |  | $ | 284 |  |  | $ | 7,508 |
Dividends declared ($0.17 per share*) | — |  |  | — |  |  | — |  |  | (39) |  |  | — |  |  | (58) |  |  | (97) |
Issuance for executive stock plan, net of tax | — |  |  | (10) |  |  | 5 |  |  | — |  |  | — |  |  | — |  |  | (5) |
Issuance of restricted stock, net of tax | — |  |  | (4) |  |  | (4) |  |  | — |  |  | — |  |  | — |  |  | (8) |
Net earnings | — |  |  | — |  |  | — |  |  | 217 |  |  | — |  |  | 13 |  |  | 230 |
Other comprehensive loss | — |  |  | — |  |  | — |  |  | — |  |  | 52 |  |  | (1) |  |  | 51 |
Balance, March 31, 2023 | $ | 3 |  |  | $ | 2,661 |  |  | $ | (2,031) |  |  | $ | 7,632 |  |  | $ | (824) |  |  | $ | 238 |  |  | $ | 7,679 |
__________________________________ * Per share dividends amount declared relate to BorgWarner common stock.

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- Definition Tabular disclosure of changes in the separate accounts comprising stockholders' equity (in addition to retained earnings) and of the changes in the number of shares of equity securities during at least the most recent annual fiscal period and any subsequent interim period presented is required to make the financial statements sufficiently informative if both financial position and results of operations are presented. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Section 50 -Paragraph 2 -SubTopic 10 -Topic 505 -Publisher FASB -URI https://asc.fasb.org//1943274/2147481112/505-10-50-2 + Details
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