RESTRUCTURING (Tables)

12 Months Ended

Dec. 31, 2025

Restructuring and Related Activities [Abstract]

Schedule of Restructuring Reserve by Type of Cost

The following table represents restructuring expenses by reportable segment for the years ended December 31, 2025, 2024, and 2023. Refer to Note 24, “Reportable Segments and Related Information” of the Consolidated Financial Statements for additional details.


(in millions)	Turbos & Thermal Technologies		Drivetrain & Morse Systems		PowerDrive Systems		Battery & Charging Systems		Corporate		Total
Year ended December 31, 2025
Employee termination benefits	$	44	$	(1)	$	19	$	11	$	5	$	78
Other	5		2		12		4		—		23
Total restructuring expense	$	49	$	1	$	31	$	15	$	5	$	101

Year ended December 31, 2024
Employee termination benefits	$	21	$	10	$	10	$	1	$	1	$	43
Other	18		1		12		—		—		31
Total restructuring expense	$	39	$	11	$	22	$	1	$	1	$	74

Year ended December 31, 2023
Employee termination benefits	$	63	$	6	$	1	$	—	$	—	$	70
Other	7		2		—		—		—		9
Total restructuring expense	$	70	$	8	$	1	$	—	$	—	$	79

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, 2025	$	39	$	5	$	44
Restructuring expense, net	78		23		101
Cash payments	(76)		(16)		(92)
Foreign currency translation adjustment and other	1		—		1
Balance at December 31, 2025	$	42	$	12	$	54
Less: Non-current restructuring liability	6		—		6
Current restructuring liability at December 31, 2025	$	36	$	12	$	48