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DISCONTINUED OPERATIONS - Schedule of Financial Results from Discontinued Operations (Details) - Phinia - Discontinued operations - USD ($) $ in Millions | 3 Months Ended | 6 Months Ended
--- | --- | ---
Jun. 30, 2024 | Jun. 30, 2023 | Jun. 30, 2024 | Jun. 30, 2023
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items] |  |  |  |
Net sales | $ 0 | $ 887 | $ 0 | $ 1,723
Cost of sales | 0 | 699 | 0 | 1,362
Gross profit | 0 | 188 | 0 | 361
Selling, general and administrative expenses | 0 | 88 | 0 | 173
Restructuring expense | 0 | 3 | 0 | 7
Other operating expense, net | 14 | 47 |  | 65
Operating (loss) income | (14) | 50 | (24) | 116
Equity in affiliates’ earnings, net of tax | 0 | (2) | 0 | (5)
(Loss) earnings from discontinued operations before income taxes | (14) | 52 | (24) | 121
(Benefit) provision for income taxes | (2) | 76 | (5) | 96
Net (loss) earnings from discontinued operations attributable to PHINIA | $ (12) | $ (24) | $ (19) | $ 25

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