RESTRUCTURING (Tables)

3 Months Ended

Mar. 31, 2026

Restructuring and Related Activities [Abstract]

Schedule of Restructuring Reserve by Type of Cost

The following tables display the Company’s restructuring expense by reportable segment:


	Three Months Ended March 31, 2026
(in millions)	Turbos & Thermal Technologies		Drivetrain & Morse Systems		PowerDrive Systems		Battery Energy Systems		Corporate		Total
Employee termination benefits	$	6	$	1	$	—	$	4	$	2	$	13
Other	3		3		(1)		—		—		5
Total restructuring expense	$	9	$	4	$	(1)	$	4	$	2	$	18

	Three Months Ended March 31, 2025
(in millions)	Turbos & Thermal Technologies		Drivetrain & Morse Systems		PowerDrive Systems		Battery Energy Systems		Corporate		Total
Employee termination benefits	$	5	$	—	$	8	$	6	$	1	$	20
Other	2		1		8		—		—		11
Total restructuring expense	$	7	$	1	$	16	$	6	$	1	$	31

Schedule of Restructuring Reserve of Roll Forward of the Restructuring Liability

The following table displays rollforwards 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, 2026	$	42	$	12	$	54
Restructuring expense, net	13		5		18
Cash payments	(17)		(7)		(24)
Foreign currency translation adjustment and other	—		—		—
Balance at March 31, 2026	38		10		48
Less: Non-current restructuring liability	4		—		4
Current restructuring liability at March 31, 2026	$	34	$	10	$	44