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OTHER OPERATING EXPENSE, NET
9 Months Ended
Sep. 30, 2026
Other Income and Expenses [Abstract]  
OTHER OPERATING EXPENSE, NET OTHER OPERATING EXPENSE, NET
Items included in Other operating expense, net consist of:
Three Months Ended September 30,Nine Months Ended September 30,
(in millions)2026202520262025
Merger and acquisition expense$2 $4 $5 $9 
Separation-related costs2 53 3 43 
Losses (gains) for other one-time events1 (2)1 (2)
Other operating (income) expense, net(1)2 (4)(1)
Other operating expense, net$4 $57 $5 $49 
Separation-related costs: The Company classifies certain expenses and benefits related to the legal and structural separation of the former Fuel Systems and Aftermarket businesses from BorgWarner Inc. (the Former Parent) on July 3, 2023 (the Spin-Off) as separation-related costs. These costs and adjustments include professional fees and other costs associated with the separation of the Company, including the adjustment of certain historical liabilities allocated to the Company in connection with the Spin-Off, and indemnities related to tax matters between the Company and the Former Parent. In the three months ended September 30, 2025, the Company recognized a $39 million loss in connection with the settlement of separation-related claims with the Former Parent.

Merger and acquisition expense: The Company classifies certain expenses and benefits related to certain contemplated and completed acquisition initiatives as merger and acquisition expense. Acquisition costs primarily relate to professional fees for acquisition initiatives.