10-Q

UNITED STATES

SECURITIES AND EXCHANGE COMMISSION

Washington, D.C. 20549

FORM 10-Q

(Mark One)

x Quarterly Report Pursuant to Section 13 or 15(d) of the Securities Exchange Act of 1934

For the Quarterly Period Ended September 30, 2015.

¨ Transition Report Pursuant to Section 13 or 15(d) of the Securities Exchange Act of 1934

For the Transition Period From to .

Commission File No. 333-128166-10

Affinia Group Intermediate Holdings Inc.

(Exact name of registrant as specified in its charter)

Delaware	34-2022081
(State or Other Jurisdiction of Incorporation or Organization)	(I.R.S. Employer Identification No.)
1 Wix Way, Gastonia, North Carolina	28054
(Address of Principal Executive Offices)	(Zip Code)

(704) 869-3300

(Registrant’s Telephone Number, Including Area Code)

Indicate by check mark whether the registrant (1) has filed all reports required to be filed by Section 13 or 15(d) of the Securities Exchange Act of 1934 during the preceding 12 months (or for such shorter period that the registrant was required to file such reports), and (2) has been subject to such filing requirements for the past 90 days.    Yes  ¨    No  x

(Note: As a voluntary filer not subject to the filing requirements of Section 13 or 15(d) of the Exchange Act, the registrant has filed all reports required to be filed by Section 13 or 15(d) of the Exchange Act during the preceding 12 months (or for such shorter period that the registrant would have been required to file such reports) as if it were subject to such filing requirements).

Indicate by check mark whether the registrant has submitted electronically and posted on its corporate Web site, if any, every Interactive Data File required to be submitted pursuant to Rule 405 of Regulation S-T (§232.405 of this chapter) during the preceding 12 months (or for such shorter period that the registrant was required to submit and post such files).    Yes  x    No  ¨

Indicate by check mark whether the registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer, or a smaller reporting company. See the definitions of “large accelerated filer,” “accelerated filer” and “smaller reporting company” in Rule 12b-2 of the Exchange Act.

Large accelerated filer	¨	Accelerated filer	¨
Non-accelerated filer	x (Do not check if a smaller reporting company)	Smaller reporting company	¨

Indicate by check mark whether the registrant is a shell company (as defined in Rule 12b-2 of the Exchange Act).    Yes  ¨    No  x

There were 1,000 shares outstanding of the registrant’s common stock as of November 12, 2015 (all of which are privately owned and not traded on a public market).

 .

Index

Affinia Group Intermediate Holdings Inc.

Part I FINANCIAL INFORMATION	4
Item 1. Financial Statements (unaudited)	4
Condensed_Consolidated_Statements_of_Operations—Three and Nine Months Ended September 30, 2015 and 2014	4
Condensed Consolidated Statements of Comprehensive Income (Loss)—Three and Nine Months Ended September 30, 2015 and 2014	5
Condensed Consolidated Balance Sheets—September 30, 2015 and December 31, 2014	6
Condensed Consolidated Statements of Cash Flows—Nine Months Ended September 30, 2015 and 2014	7
Notes to Unaudited Condensed Consolidated Financial Statements	8
Item 2. Management’s Discussion and Analysis of Financial Condition and Results of Operations	29
Item 3. Quantitative and Qualitative Disclosures About Market Risk	43
Item 4. Controls and Procedures	45
Part II OTHER INFORMATION	45
Item 1. Legal Proceedings	45
Item 1A. Risk Factors	45
Item 6. Exhibits	46
Signatures	47

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CAUTIONARY NOTE REGARDING FORWARD-LOOKING STATEMENTS

This report includes “forward-looking statements” within the meaning of Section 27A of the Securities Act of 1933, as amended (the “Securities Act”) and Section 21E of the Securities Exchange Act of 1934, as amended (the “Exchange Act”). These forward-looking statements include statements concerning our plans, objectives, goals, strategies, future events, future revenue or performance, capital expenditures, financing needs, plans or intentions relating to acquisitions, business trends and other information that is not historical information. When used in this report, the words “anticipates,” “believes,” “estimates,” “expects,” “forecasts,” “intends,” “plans,” “projects,” or future or conditional verbs, such as “could,” “may,” “should,” or “will,” and variations of such words or similar expressions are intended to identify forward-looking statements. All forward-looking statements, including, without limitation, management’s examination of historical operating trends and data are based upon the Company’s current expectations and various assumptions. The Company’s expectations, beliefs and projections are expressed in good faith and the Company believes there is a reasonable basis for them. However, there is no assurance that these expectations, beliefs and projections will be achieved. For a more detailed discussion of these risks and uncertainties, see Part I, “Item 1A. Risk Factors” in our Annual Report on form 10-K for the year ended December 31, 2014. With respect to all forward-looking statements, the Company claims the protection of the safe harbor for forward-looking statements contained in the Private Securities Litigation Reform Act of 1995.

There are a number of risks and uncertainties that could cause the Company’s actual results to differ materially from the forward-looking statements contained in this report. Such risks, uncertainties and other important factors include, among others, domestic and global economic conditions and the resulting impact on the availability and cost of credit; financial viability of key customers and key suppliers; the Company’s dependence on its largest customers; increased crude oil and gasoline prices and resulting reductions in global demand for the use of automobiles; the shift in demand from premium to economy products; pricing and pressures from imports; increasing costs for manufactured components, raw materials and energy; the expansion of return policies or the extension of payment terms; risks associated with the Company’s non-U.S. operations; risks related to the Company’s receivables factoring arrangements; product liability and warranty and recall claims brought against the Company; reduced inventory levels by the Company’s distributors resulting from consolidation and increased efficiency; environmental and automotive safety regulations; the availability of raw materials, manufactured components or equipment from the Company’s suppliers; challenges to the Company’s intellectual property portfolio; the Company’s ability to develop improved products; the introduction of improved products and services that extend replacement cycles or otherwise reduce demand for the Company’s products; the Company’s ability to achieve cost savings from its restructuring plans; the Company’s ability to successfully effect dispositions of existing lines of business; the Company’s ability to successfully combine its operations with any businesses it has acquired or may acquire; risk of impairment charges to the Company’s long-lived assets; risk of impairment to intangibles and goodwill; the risk of business disruptions related to a variety of events or conditions including natural and man-made disasters; risks associated with foreign exchange rate fluctuations; risks associated with the Company’s expansion into new markets; the impact on the Company’s tax rate resulting from the mix of its profits and losses in various jurisdictions; reductions in the value of the Company’s deferred tax assets; difficulties in developing, maintaining or upgrading information technology systems; risks associated with doing business in corrupting environments; and the Company’s leverage and limitations on flexibility in operating its business contained in the debt agreements. Additionally, there may be other factors that could cause the Company’s actual results to differ materially from the forward-looking statements. The Company’s forward-looking statements apply only as of the date of this report or as of the date they were made. The Company undertakes no obligation to update or revise forward-looking statements to reflect events or circumstances that arise after the date made or to reflect the occurrence of unanticipated events.

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PART I

FINANCIAL INFORMATION

Item 1. Financial Statements

Affinia Group Intermediate Holdings Inc.

Condensed Consolidated Statements of Operations (Unaudited)

	Three Months Ended September 30,						Nine Months Ended September 30,
(Dollars in millions)	2015			2014			2015			2014
Net sales	$	238		$	248		$	682		$	741
Cost of sales		(176	)		(181	)		(513	)		(545	)
Gross profit		62			67			169			196
Selling, general and administrative expenses		(36	)		(34	)		(103	)		(110	)
Operating profit		26			33			66			86
Other income and expense, net		(4	)		—			(5	)		(9	)
Interest expense		(14	)		(15	)		(40	)		(45	)
Income from continuing operations before, income tax provision, and noncontrolling interest		8			18			21			32
Income tax provision		(4	)		(8	)		(13	)		(20	)
Net income from continuing operations		4			10			8			12
(Loss) income from discontinued operations, net of tax		(37	)		13			(36	)		45
Net (loss) income	$	(33	)	$	23		$	(28	)	$	57

See accompanying notes to the condensed consolidated financial statements.

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Affinia Group Intermediate Holdings Inc.

Condensed Consolidated Statements of Comprehensive Income (Loss) (Unaudited)

	Three Months Ended September 30,						Nine Months Ended September 30,
(Dollars in millions)	2015			2014			2015			2014
Net (loss) income	$	(33	)	$	23		$	(28	)	$	57
Other comprehensive income (loss), net of tax:
Change in fair value of interest rate swap		(4	)		1			(6	)		(4	)
Reclassification into earnings from interest rate swap		1			—			2			—
Change in fair value of derivatives		—			—			1			—
Reclassification into earnings from derivatives		—			—			(1	)		—
Foreign currency translation adjustments		9			(20	)		(15	)		(13	)
Total other comprehensive income (loss)		6			(19	)		(19	)		(17	)
Total comprehensive (loss) income	$	(27	)	$	4		$	(47	)	$	40

See accompanying notes to the condensed consolidated financial statements.

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Affinia Group Intermediate Holdings Inc.

Condensed Consolidated Balance Sheets (Unaudited)

	September 30,			December 31,
(Dollars in millions)	2015			2014
Assets
Current assets:
Cash and cash equivalents	$	114		$	26
Restricted cash		6			4
Trade accounts receivable, less allowances of $4 million at September 30, 2015 and    $4 million at December 31, 2014		88			89
Inventories, net		166			145
Current deferred taxes		20			20
Prepaid taxes		13			18
Other current assets		16			43
Current assets of discontinued operations		53			199
Total current assets		476			544
Property, plant, and equipment, net		109			109
Goodwill		3			3
Other intangible assets, net		47			54
Deferred financing costs		11			14
Deferred income taxes		105			95
Investments and other assets		5			2
Total assets	$	756		$	821
Liabilities and shareholder's deficit
Current liabilities:
Accounts payable	$	97		$	99
Notes payable		204			19
Other accrued expenses		63			43
Accrued payroll and employee benefits		16			16
Current liabilities of discontinued operations		23			58
Total current liabilities		403			235
Long-term debt		616			792
Deferred employee benefits and other noncurrent liabilities		16			13
Total liabilities		1,035			1,040
Contingencies and commitments
Shareholder's deficit:
Common stock, $.01 par value, 1,000 shares authorized, issued and outstanding		—			—
Additional paid-in capital		458			455
Accumulated deficit		(665	)		(622	)
Accumulated other comprehensive loss		(72	)		(53	)
Total shareholder's deficit of the Company		(279	)		(220	)
Noncontrolling interest in consolidated subsidiaries		—			1
Total shareholder's deficit		(279	)		(219	)
Total liabilities and shareholder's deficit	$	756		$	821

See accompanying notes to the condensed consolidated financial statements.

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Affinia Group Intermediate Holdings Inc.

Condensed Consolidated Statements of Cash Flows (Unaudited)

	Nine Months Ended September 30, 2015
(Dollars in millions)	2015			2014
Operating activities
Net (loss) income	$	(28	)	$	57
Adjustments to reconcile net income to net cash provided by operating activities:
Depreciation and amortization		15			15
Currency devaluation		—			7
Loss (gain) on sale of businesses		45			(32	)
Non-cash reserves		6			—
Stock-based compensation		3			—
Write-off of unamortized deferred financing costs		—			1
Provision for deferred income taxes		(10	)		(29	)
Change in trade accounts receivable		(4	)		(58	)
Change in inventories		(31	)		(19	)
Change in other current operating assets		28			3
Change in other current operating liabilities		28			54
Change in other		(4	)		5
Net cash provided by operating activities		48			4
Investing activities
Proceeds from the sale of businesses, net of cash transferred		56			149
Proceeds from the sale of an equity method investment		—			4
Change in restricted cash		(2	)		—
Additions to property, plant and equipment		(17	)		(18	)
Net cash provided by investing activities		37			135
Financing activities
Proceeds from other debt		24			—
Repayments of other debt		(15	)		(10	)
Repayment of term loans		—			(109	)
Proceeds from stock options exercised		1			—
Distribution to shareholders		(15	)		(57	)
Other financing activities		(1	)		—
Net cash used in financing activities		(6	)		(176	)
Effect of exchange rates on cash		(9	)		(6	)
Increase (decrease) in cash and cash equivalents		70			(43	)
Cash and cash equivalents at beginning of the period		45			101
Cash and cash equivalents at end of the period	$	115		$	58

See accompanying notes to the condensed consolidated financial statements.

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Affinia Group Intermediate Holdings, Inc.

Notes to the Condensed Consolidated Financial Statements (Unaudited)

1. DESCRIPTION OF BUSINESS

Affinia Group Intermediate Holdings Inc. (“Affinia” or the “Company”), headquartered in Gastonia, North Carolina, is an innovative global leader in the design, manufacture, distribution and marketing of industrial grade filtration products and services and replacement products in South America. The Company’s broad range of filtration and other products are sold in North America, Europe, South America, Asia and Africa. The Company’s brands include WIX^®, Filtron^®, Nakata^® and ecoLAST^®. Additionally, the Company provides private label products for certain customers, including NAPA^®.

MANN+HUMMEL Merger

The Company is wholly-owned by Affinia Group Holdings Inc. (“Holdings”), a company controlled by affiliates of The Cypress Group, L.L.C. (“Cypress”). On August 13, 2015, Holdings, a Delaware corporation, entered into an agreement and plan of merger (the “Merger Agreement”) with MANN+HUMMEL Holding GmbH, a German limited liability company (“MANN+HUMMEL”). Subject to the terms and conditions set forth in the Merger Agreement, the aggregate merger consideration payable to Affinia Canada ULC and Affinia Southern Holdings LLC (collectively, “Sellers”), is $513.1 million (i) minus adjustments reflecting transaction expenses, a $10 million escrow to cover limited indemnities and an amount reserved for the payment of expenses incurred by the sellers’ representative and (ii) plus adjustments reflecting adjusted net proceeds from the sale of the Company’s Brazilian operations previously announced and the sale of the Company’s Argentinian and Uruguayan operations (collectively, the “ASA Transactions”) and a daily interest factor applied to the purchase price. At the effective time of the Merger, each outstanding share of Holdings will be converted into the right to receive a proportionate share of the aggregate consideration, plus a contingent right to receive a portion of the escrow amount and the amount reserved for expenses of the sellers’ representative, in each case at the time and upon satisfaction of the conditions specified in the Merger Agreement.

The Merger Agreement has been approved by the Board of Directors of Holdings as well as all required governing bodies of MANN+HUMMEL (including its Supervisory Board) and the Board of Directors and stockholder of merger sub. Consummation of the Merger is subject to certain customary conditions, including, among others, adoption of the Merger Agreement by the holders of a majority of the issued and outstanding shares of Holdings common stock, holders of no more than five percent of the common stock of Holdings exercising dissenters’ rights, receipt of any required regulatory approvals and expiration or termination of the applicable waiting period under the Hart-Scott-Rodino Antitrust Improvements Act of 1976, the absence of any order, judgment, injunction, decree, stipulation or determination prohibiting the Merger, and completion of the Affinia South America (“ASA”) Transactions. It is currently anticipated that this transaction will close by the first quarter of 2016 or earlier depending on timing of regulatory approvals and satisfaction of other closing conditions.

The Merger Agreement contains representations and warranties customary for transactions of this type. Holdings has agreed to various covenants and agreements, including, among others, agreements to (i) conduct its business in the ordinary course consistent with past practice during the period between the execution of the Merger Agreement and the closing thereunder and (ii) not engage in certain kinds of transactions during this period, including transactions involving leakage to the Sellers.

The Merger Agreement also contains certain termination provisions for Holdings and MANN+HUMMEL, including, among others, termination rights for Holdings and MANN+HUMMEL in the event the Merger has not closed within eight months after the date of the Merger Agreement, extended up to sixty days if necessary for Holdings to complete the ASA Transactions (the “Outside Date”) or in the event there is a breach of a representation, warranty, covenant or agreement by the other party which cannot be cured by the Outside Date.

Affinia South America (“ASA”) Disposal

In the second quarter of 2015, management committed to a plan to sell Pellegrino Distribuidora de Autopecas Ltda. (“Pellegrino”) and Affinia Automotiva Ltda. (“Automotiva”), collectively referred to as “ASA Brazil.”. The Company completed the sale of Pellegrino in September 2015 and the sale of Automotiva in October 2015. Additionally, in the third quarter of 2015 the Company executed definitive purchase and sale agreements for the remaining ASA operations in Argentina and Uruguay and completed the disposition of these businesses through sale in September 2015. Accordingly, the results of operations of the former ASA segment have been included as a component of discontinued operations in the Condensed Consolidated Statements of Operations for all periods presented. With the completion of these transactions in 2015, all of the businesses that comprised the ASA segment have been disposed of through sale. See Note 5 to the Condensed Consolidated Financial Statements, “Discontinued Operations”, for additional information.

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The accompanying Condensed Consolidated Financial Statements include the accounts of the Company and its subsidiaries. In these Notes to the Condensed Consolidated Financial Statements, the term the “Company,” refers to Affinia Group Intermediate Holdings Inc. and its direct and indirect subsidiaries on a consolidated basis.

2. BASIS OF PRESENTATION

These Condensed Consolidated Financial Statements have been prepared in accordance with generally accepted accounting principles (“GAAP”) in the United States (“U.S.”) for interim financial information and with the instructions to Form 10-Q and Regulation S-X. Accordingly, these Condensed Consolidated Financial Statements do not include all information and notes required by GAAP in the U.S. for annual financial statements. Because the interim Condensed Consolidated Financial Statements and Notes do not include all information and notes required by GAAP in the U.S. for annual financial statements, the Condensed Consolidated Financial Statements and other information included in this quarterly report should be read in conjunction with the Consolidated Financial Statements and Notes in the Company’s Annual Report on Form 10-K for the year ended December 31, 2014.

These Condensed Consolidated Financial Statements reflect all normal recurring adjustments that, in the opinion of management, are necessary to fairly present the financial position and results of operations. Amounts reported in the interim Condensed Consolidated Statement of Operations and the interim Condensed Consolidated Statements of Comprehensive Income (Loss) are not necessarily indicative of amounts expected for the respective annual periods.

In preparing financial statements that conform to GAAP, management must make estimates and assumptions that affect the reported amounts of assets and liabilities, the reported amounts of revenues and expenses, and the disclosure of contingent assets and liabilities at the date of the financial statements. Actual results could differ from those estimates.

3. NEW ACCOUNTING PRONOUNCEMENTS

Accounting Pronouncements Issued But Not Yet Adopted

In July 2015, the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update (“ASU”) 2015-11 “Simplifying the Measurement of Inventory.”  ASU 2015-11 simplifies the subsequent measurement of inventory by changing the valuation method from lower of cost or market to lower of cost or net realizable value, with net realizable value defined as estimated selling prices in the ordinary course of business less reasonably predictable costs of completion, disposal and transportation.  This ASU is effective for reporting periods beginning after December 15, 2016.  Early adoption is permitted.  The Company does not expect the updated guidance to have a material impact on the consolidated financial position, results of operations or cash flows.

In April 2015, the “FASB” issued “ASU” 2015-03 “Simplifying the Presentation of Debt Issuance Costs.”  ASU 2015-03 changes the presentation of the debt issuance costs in the financial statements by presenting the costs as a direct deduction from the related debt liability rather than as an asset.  Upon adoption, amortization of the costs will be reported as interest expense.  This ASU is effective for reporting periods beginning after December 15, 2015.  Early adoption is permitted.  The impact of the new ASU would be a reclassification from deferred financing costs to long-term debt in the period of adoption, applied retrospectively.  As of September 30, 2015 the deferred financing costs balance was $11 million. Additionally, approximately $3 million of amortization of deferred financing costs will be reported as interest expense in the year of adoption.  

In May 2014, the “FASB” issued “ASU” 2014-09, “Revenue from Contracts with Customers.” ASU 2014-09 outlines a single comprehensive model for entities to use in accounting for revenue arising from contracts with customers and supersedes most current revenue recognition guidance, including industry-specific guidance. This ASU is effective for reporting periods beginning after December 15, 2017. Early adoption is not permitted. The Company is currently assessing the impact that this new ASU will have on its revenue recognition upon adoption.

In August 2014, the FASB issued ASU 2014-15, “Presentation of Financial Statements – Going Concern.” ASU 2014-15 requires management to assess an entity’s ability to continue as a going concern, and to provide related footnote disclosures in certain circumstances. This ASU is effective for reporting periods beginning after December 15, 2016. Early adoption is permitted. The Company does not expect the updated guidance to have a material impact on the consolidated financial position, results of operations or cash flows.

Adopted Accounting Pronouncements

In April 2014, the FASB issued ASU 2014-08, “Reporting Discontinued Operations and Disclosures of Disposals of Components of an Entity.” ASU 2014-08 amends the definition of a discontinued operation in Accounting Standards Codification (“ASC”) 205-20 and requires entities to provide additional disclosures about discontinued operations as well as disposal transactions

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that do not meet the discontinued operations criteria. The FASB issued the ASU to provide more decision-useful information and to make it more difficult for a disposal transaction to qualify as a discontinued operation. In addition, the ASU requires entities to reclassify assets and liabilities of a discontinued operation for all comparative periods in the statement of financial position, as well as significant changes to the presentation requirements within the statement of cash flows. This ASU is effective for all disposals (except disposals classified as held for sale before the adoption date) or components initially classified as held for sale in periods beginning on or after December 15, 2014. Early adoption is permitted. See Note 5 to the Consolidated Financial Statements, “Discontinued Operations” for the impact of this accounting pronouncement.

4. SEGMENT INFORMATION

The Company has one operating segment, Filtration, which is considered a reportable segment under ASC 280 “Segment Reporting.” Operating segments are determined based on information used by the chief operating decision maker (“CODM”) in deciding how to allocate resources and evaluate the performance of the Company’s businesses. Management evaluates the performance of its operating segments based primarily on revenue growth and operating profit and management’s evaluation is on a continuing operations basis only. Although not considered an operating segment, corporate, eliminations and other includes corporate costs, interest expense and other amounts not allocated to the operating segments.  In the first quarter of 2015, the Company’s management changed the calculation of segment earnings whereby certain corporate costs that were previously allocated to the operating segments were no longer allocated.  Accordingly, all of these previously allocated costs remained in corporate, eliminations and other.  Prior period segment results were recast to conform to current period presentation.    

  Filtration’s products fit medium and heavy duty trucks, light vehicles, equipment in the off-highway market (i.e. residential and non-residential construction, mining, forestry and agricultural) and equipment for industrial and marine applications. Filtration’s products include oil, air, fuel, cabin air, coolant, hydraulic and other filters for many types of vehicles and machinery. The products are sold under well-known brands, such as WIX^® and Filtron^®, and private label brands including NAPA^®.

Prior to the third quarter of 2015, the Company presented ASA as a separate reportable segment.  As discussed further in Note 5 to the Consolidated Financial Statements, “Discontinued Operations”, in the second quarter of 2015, management committed to a plan to sell ASA Brazil.   At that time, ASA Brazil met the criteria of assets held for sale under ASC Topic 205, “Presentation of Financial Statements,” (“ASC 205”) and, accordingly, the results of that disposal group were reflected as discontinued operations for all periods presented.  The sale of Pellegrino was completed in September 2015 and the sale of Automotiva was completed in October 2015.  Additionally, in the third quarter of 2015, management completed the sale of ASA’s remaining operations in Argentina and Uruguay and, accordingly, the results of those businesses have been reflected as a component of discontinued operations. As a result of the aforementioned transactions, at September 30, 2015, all of the ASA businesses have either been disposed of via sale or met the criteria of assets held-for-sale as of that date.  Accordingly, the results of operations of the ASA segment haves been included within discontinued operations in the Consolidated Statements of Operations for all periods presented. Since the Company’s operating segments are determined on continuing operations basis, the ASA business is no longer considered a separate reportable segment since it does not have any continuing operations as of the end of the third quarter.

The following table presents financial information for our Filtration segment, as well as for corporate, eliminations and other, and on a consolidated basis:

	Three Months Ended September 30, 2015							Three Months Ended September 30, 2014
(Dollars in millions)	Filtration		Corporate, Eliminations& Other			Consolidated		Filtration		Corporate, Eliminations & Other			Consolidated
Net Sales	$	238	$	—		$	238	$	248	$	—		$	248
Operating Profit		41		(15	)		26		46		(13	)		33
	Nine Months Ended September 30, 2015							Nine Months Ended September 30, 2014
(Dollars in millions)	Filtration		Corporate, Eliminations & Other			Consolidated		Filtration		Corporate, Eliminations & Other (a)			Consolidated
Net Sales	$	682	$	—		$	682	$	732	$	9		$	741
Operating Profit		103		(37	)		66		125		(39	)		86

(a) The nine months ended September 30, 2014 includes $9 million of net sales and operating profit of $3 million associated with ASA’s Venezuelan operations, which were shut down in June 2014.  As these operations did not meet the criteria as held-for-sale, they are reported as a component of continuing operations.  However, due to the insignificance of the amounts associated with Venezuela, management has presented them within corporate, eliminations and other since the remainder of the ASA segment is included in discontinued operations.

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5. DISCONTINUED OPERATIONS

As described further below, in the second quarter of 2015, management committed to a plan to sell ASA Brazil. In accordance with ASC 205, this portion of the ASA segment met the definition of a disposal group at the time management committed to a plan to sell and, accordingly, the results of operations have been classified as a component of discontinued operations for all periods presented. While the Company was actively marketing the remaining ASA operations in Argentina and Uruguay at the same time as ASA’s Brazilian operations, these businesses did not meet the held-for-sale criteria under ASC 205 during the second quarter of 2015.   In the third quarter of 2015, the Company closed on the sale of Pellegrino, as well as reached definitive agreement and closed on the disposition of ASA’s remaining operations in Argentina and Uruguay. In October 2015, the sale of Automotiva was completed. Since ASA was one of the Company’s reportable segments, management has determined that, despite the sale of disposal groups to multiple acquirers the ultimate sale of all of the businesses that comprised the ASA segment represents a strategic shift that will have a major effect on the Company’s operations and financial results. For the year ended December 31, 2014, the ASA segment accounted for 31% of consolidated net sales. Accordingly, the results of operations of the former ASA segment have been classified as a component of discontinued operations for all periods presented. The Consolidated Statements of Cash Flows were not adjusted to reflect this operation as a discontinued operation for any period presented.

On June 12, 2015, the Sellers, a wholly-owned indirect subsidiaries of the Company, entered into two separate purchase and sale agreements (the “Purchase Agreements”) to sell their equity interests in each of Pellegrino and Automotiva.  The purchasers under the Pellegrino Purchase Agreement are Distribuidora Automotiva S.A. and Car Central De Autopecas e Rolamentos Ltda. (the “Pellegrino Purchasers”) and the purchasers under the Automotiva Purchase Agreement are Auto Norte Distribuidora de Pecas Ltda., Cobra Rolamentos e Autopecas Ltda., Distribuidora Automotiva S.A., Jorge C. Schertel, Pedro Molina Quaresma and Sedim-Administracao e Participacoes Ltda. (the “Automotiva Purchasers”).  

The purchase price to Sellers for the sale of each of Pellegrino and Automotiva was paid in Brazilian Reals. The Pellegrino purchase price was 215,000,000 Brazilian Reals and the purchase price for the sale of Automotiva was 146,285,000 Brazilian Reals (in each case, the “Base Purchase Price”), and, in each case, plus or minus an adjustment reflecting (i) an estimate of interim profits or losses, as applicable, of the Sellers related to the Pellegrino or Automotiva business, respectively, each calculated in accordance with a process established in the respective Purchase Agreement, and (ii) minus a percentage of certain claims that may arise after signing and before closing.  After closing, the parties determined a final purchase price reflecting the actual interim profits and losses and such claims, as well as other adjustments, calculated in accordance with a process established in the respective Purchase Agreement.

As discussed above, the sale of Pellegrino was completed in September 2015.  Based on the exchange rate in effect on the date of closing, the Company received proceeds of $58 million associated with the sale of Pellegrino and recognized a pre-tax loss of $25 million on sale.  This loss was predominately driven by the release of currency translation adjustments that had been previously deferred as a component of accumulated other comprehensive income. A portion of the proceeds from the sale will be used to pay down the Company’s outstanding debt.  The tax implications for the sale of Pellegrino were insignificant.    

Additionally, as discussed above, the sale of the operations in Argentina and Uruguay was completed in September 2015. At closing, the Company received proceeds of $5 million and recognized a pre-tax loss of $20 million on sale. For tax purposes, the sale resulted in a pre-tax loss of $9 million; however, the capital loss is offset by a valuation allowance and resulted in no tax benefit being recorded.

The president of the Company’s ASA segment is party to the Pellegrino transaction.  In connection with and simultaneous with the closing of the Pellegrino transaction on September 30, 2015, this individual purchased four properties owned by Pellegrino with a net book value of less than $1 million.  In order to fund the purchase of the properties, at closing, the Company redeemed all outstanding equity owned by the individual and received net cash proceeds of less than $1 million for the purchase of the real estate.  This amount is included in the purchase price consideration discussed above.  Additionally, the same individual is also part of the buying group that acquired Automotiva which is further discussed below.   

On October 30, 2015, the Company completed the previously announced sale of Automotiva. Upon closing, the Company received a purchase price of 148,982,541 in Brazilian Reals, or US $38,596,513 based on the Real/Dollar exchange rate as of October 30, 2015, reflecting a base purchase price of 146,285,000 Brazilian Reals (or $37,897,668 based on the Real/Dollar exchange rate as of October 30, 2015), as adjusted pursuant to the terms of the Agreement to reflect the actual interim profits and losses of the Automotiva business.  At closing, the Company received $19,657,726 after deduction of certain expenses and taxes and the placement of 71,000,000 Brazilian Reals in an escrow account with a Brazilian bank. Such escrow covers any amounts that may be owed by Automotiva relating to a Brazilian antitrust investigation commenced on September 25, 2015, and is the sole source of funds that the Buyers may recover from the Sellers as to any amounts that may be owed by Automotiva relating to such investigation. In connection with this investigation, the Company recorded a reserve in the third quarter of 2015 that represents management’s best estimate of the most likely outcome of this matter. This expense is included as a component of (Loss) income from discontinued operations, net of tax, on the Condensed Consolidated Statements of Operations.  

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The following table shows the net sales, cost of sales, gross profit, selling general and administrative expenses, operating profit, income before tax provision, income tax provision and net income that are included within (Loss) income from discontinued operations, net of tax on the Condensed Consolidated Statement of Operations associated with the ASA segment:

	Three Months Ended September 30,						Nine Months Ended September 30,
(Dollars in millions)	2015			2014			2015			2014
Net sales	$	85		$	116		$	265		$	319
Cost of sales	$	(69	)	$	(93	)	$	(214	)	$	(255	)
Gross profit		16			23			51			64
Selling, general and administrative expenses	$	(16	)	$	(14	)	$	(38	)	$	(40	)
Operating profit	$	—		$	9		$	13		$	24
Income from continuing operations before, income tax provision, and noncontrolling interest		—			9			14			24
Income tax provision		—			(2	)		(5	)		(7	)
Net income	$	—		$	7		$	9		$	17

The following tables shows Automotiva’s asset and liabilities that are included in assets of discontinued operations and liabilities of discontinued operations on the Condensed Consolidated Balance Sheets:

	September 30,		December 31,
(Dollars in millions)	2015		2014
Cash and cash equivalents	$	1	$	19
Trade accounts receivable		11		56
Inventories, net		22		70
Other current assets		5		24
Property, plant, and equipment, net		4		14
Other assets		10		16
Current assets of discontinued operations	$	53	$	199
Accounts payable		13		39
Other accrued expenses		10		19
Current liabilities of discontinued operations	$	23	$	58

The following table shows the depreciation, amortization and capital expenditures that are included within the consolidated statement of cash flow associated with the ASA segment.

	Nine Months Ended September 30,
(Dollars in millions)	2015		2014
Depreciation and amortization	$	2	$	2
Capital expenditures	$	1	$	1

In the fourth quarter of 2013, management committed to a plan to sell the Chassis group. Pursuant to ASC 205, the Chassis group met the definition of a disposal group at the time management committed to a plan to sell the group and, accordingly, the results of operations of the Chassis group have been classified as a component of discontinued operations. On January 21, 2014, Affinia entered into an Asset Purchase Agreement, as amended, with Federal-Mogul Chassis LLC (formerly known as VCS Quest Acquisition LLC) (“FM Chassis”), an affiliate of Federal-Mogul Corporation, pursuant to which FM Chassis agreed to purchase the Chassis group. This transaction closed on May 1, 2014. The Consolidated Statements of Cash Flows were not adjusted to reflect this group as a discontinued operation for any period presented.

Upon the closing of this transaction in May 2014, Affinia received cash proceeds of $140 million, which represented the agreed upon selling price of $150 million less a holdback of consideration of $10 million until completion of certain post-closing performance obligations. In September 2014, the post-closing performance obligations were completed and the Company received $9 million of cash proceeds with the remaining $1 million allocated to a post-closing purchase price adjustment. The Company released an $18 million capital loss valuation allowance as a result of the sale, the tax benefit of which offset the tax expense incurred by the gain on the sale. This resulted in a tax expense of less than $1 million on the sale transaction.

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The sale of the Chassis group resulted in a pre-tax gain of $32 million, of which $21 million was recorded in the second quarter of 2014 and $11 million was recorded in the third quarter of 2014.  These amounts are reflected in the Condensed Consolidated Statements of Operations within (Loss) income from discontinued operations, net of tax. The Company released an $18 million capital loss valuation allowance as a result of the sale, the tax benefit of which offset the tax expense incurred by the gain on the sale. This resulted in a tax expense of less than $1 million on the sale transaction.

The following table shows the Chassis group’s net sales, income before tax provision, income tax provision and net income that are included within Income from discontinued operations, net of tax on the Condensed Consolidated Statements of Operations associated with the Chassis disposal group:

	Three Months Ended September 30,				Nine Months Ended September 30,
(Dollars in millions)	2015		2014		2015		2014
Net sales	$	—	$	—	$	—	$	64
Income from continuing operations before, income tax provision, and noncontrolling interest		—		—		—		5
Income tax provision		—		—		—		2
Net income	$	—	$	—	$	—	$	3

In addition to the amounts reflected in the tables above associated with the results of operations of ASA and the Chassis Group, (Loss) income from discontinued operations on the Condensed Consolidated Statement of Operations for the periods presented includes the following:

· For the three months and nine months ended September 30, 2015, a pre-tax loss of $45 million associated with the sale of the ASA businesses discussed above

· For the three months ended September 30, 2015, a tax benefit of $8 million related to the ASA sale, which represents the reversal of a capital gains tax recorded in the second quarter of 2015  

· For the three and nine months ended September 30, 2014, a pre-tax gain on the sale of the Chassis group of $11 million and $32 million, respectively, as discussed above

· For the three and nine months ended September 30, 2014, a loss of $5 million and $7 million, respectively, associated with other activity related to the Chassis sale

6. DERIVATIVES AND HEDGING

The Company uses foreign currency forward contracts and interest rate swaps to manage foreign exchange and interest rate risks, respectively.  The primary use of the foreign currency forward contracts is to hedge the risks associated with changes in foreign exchange rates.  Interest rate swaps are used to manage interest rate risk associated with borrowings.  The Company executes derivative contracts for risk management purposes and does not engage in any speculative or trading activity.    

All derivative instruments are recorded at fair value as assets or liabilities on the Condensed Consolidated Balance Sheets.  Fair value is determined using observable market data provided by recognized independent third-party financial information providers and is based upon Level 2 inputs under the fair value hierarchy within ASC 820 “Fair Value Measurements and Disclosures” (“ASC 820”). There are no cash collateral requirements related to any of the Company’s open derivative instruments.

Changes in the fair value of derivative instruments that qualify for and for which the Company has elected hedge accounting in accordance with ASC 815 “Derivatives and Hedging” (“ASC 815”) are reflected as a component of Accumulated Other Comprehensive Income (Loss) (“AOCI”) until the hedged transaction impacts earnings.  Changes in the fair value of derivative agreements that either do not qualify for hedge accounting, have not been designated as hedges or for which the hedge has been de-designated are reflected in current earnings.    

Currency Forward Contract Derivatives

The Company operates globally and is exposed to foreign currency exchange rate fluctuations in the normal course of business.  The Company’s foreign currency exposure relates primarily to certain non-functional currency denominated assets and liabilities, primarily accounts receivable, accounts payable and intercompany balances.  To minimize the risk associated with changes in foreign

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currency exchange rates, the Company has established a program that utilizes foreign currency forward contracts to offset the risk associated with the effects of certain foreign currency exposures.  Gains or losses on the Company’s foreign currency exposure are intended to be mitigated by gains or losses on the foreign currency forward contracts.  These foreign currency forward contracts generally have terms of six months or less and are entered into at the prevailing market exchange rate at the end of each month.    

Prior to the third quarter of 2014, the Company did not formally designate foreign currency forward contracts as hedges for accounting purposes and, accordingly, changes in the fair value of these contracts were recognized in current period earnings.  Beginning in the third quarter of 2014, the Company entered into foreign currency forward contracts for anticipated future transactions and these contracts are designated as cash flow hedges.  In accordance with ASC 815, the effective portion of these cash flow hedges are included as a component of AOCI until the underlying transaction impacts earnings.  At the time the underlying transaction impacts earnings, the Company will de-designate the hedging instrument and reflect the change in fair value in current earnings to offset the remeasurement impact of the gross receivable or payable balance until the underlying transaction is settled.        

The Company’s currency forward contracts are valued using then-current spot and forward market data as provided by external financial institutions. The Company enters into currency forward contracts with banking institutions of only the highest tiered credit ratings and thus the counterparty credit risk associated with these contracts is not considered significant.

Interest Rate Risk Management

The Company is exposed to changes in interest rates as a result of the issuance of variable-rate and fixed-rate debt.  Interest rate risk is managed by limiting variable-rate exposure and monitoring changes in interest rates.  To manage risks associated with changes in interest rates, the Company enters into interest rate swaps to effectively fix the interest rate on variable-rate debt.  The Company designates its interest rate swaps as cash flow hedges and, accordingly, changes in the fair value of interest rate swaps designated as cash flow hedges are recorded as a component of AOCI to the extent such cash flow hedges are effective.  Amounts are reclassified from AOCI when the underlying hedged items are recognized, during the period that a hedge transaction is terminated, or whenever a portion of the hedge transaction results are deemed ineffective.

Notional Amounts

The table below shows notional amounts associated with currency forward contracts and interest rate swaps as September 30, 2015 and December 31, 2014:

(Dollars in millions)	September 30, 2015		December 31, 2014
Foreign Currency Forward Contracts	$	51	$	70
Interest Rate Contracts		300		300

The following table shows the fair value of interest rate derivatives and the line items in the Condensed Consolidated Balance Sheets where they are reported.  The fair value of foreign currency forward contracts were insignificant at both September 30, 2015 and December 31, 2014.

	September 30, 2015				December 31, 2014
(Dollars in millions)	Asset		Liability		Asset		Liability
Derivative Designated as Hedging Instruments
Interest Rate Contracts
Other current assets	$	—			$	2
Other accrued expenses			$	4			$	—
Total Derivatives Designated as Hedging Instruments	$	—	$	4	$	2	$	—

The following table shows the gains and losses recognized on de-designated derivatives and the line items on the Condensed Consolidated Statements of Operations where the pretax gains and losses were reported.

	Three Months Ended September 30,				Nine Months Ended September 30,
(Dollars in millions)	2015		2014		2015		2014
Location of Pretax Gains (Losses) Recognized in Earnings
Foreign Currency Forward Contracts
Other income and expense, net	$	2	$	—	$	3	$	(1	)
Total Pretax Gains (Losses) Recognized in Earnings	$	2	$	—	$	3	$	(1	)

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The following table shows the gains and losses recognized on cash flow hedges and the line items on the Condensed Consolidated Statements of Operations where such gains and losses are included when reclassified from AOCI.  Amounts for interest rate contracts are reclassified to earnings as interest expense over the term of the related debt.  Amounts for foreign currency forward contracts are reclassified to earnings within other income and expense, net as the underlying transactions impact earnings.  Amounts associated with foreign currency forward contracts were insignificant during the threeand nine months ended September 30, 2015 and 2014.

	Three Months Ended September 30,					Nine Months Ended September 30,
	2015			2014		2015			2014
Pretax Gains (Losses) Recorded in AOCI
Interest Rate Contracts	$	(4	)	$	1	$	(6	)	$	(6	)
Total Pretax Gains (Losses) Recorded in AOCI	$	(4	)	$	1	$	(6	)	$	(6	)
Location of Pretax (Losses) Reclassified from AOCI into Earnings
Interest Rate Contracts
Interest Expense	$	1		$	1	$	2		$	2
Total Pretax (Losses) Recognized in Earnings	$	1		$	1	$	2		$	2

7. DEBT

Affinia’s debt consists of notes that are publicly traded, an asset-based revolving credit facility (“ABL Revolver”), term loan facilities consisting of Term Loan B-1 and Term Loan B-2 and other short-term borrowings. The fair value framework requires the categorization of the Company’s debt into three levels based upon the assumptions (inputs) used to determine fair value. The fair value of debt and the categorization of the hierarchy level of fair value, net of discount, are and were as follows:

Fair Value of Debt at September 30, 2015

(Dollars in millions)	Book Value of Debt		Fair Value Factor			Fair Value of Debt
Senior notes, due May 2021(1)	$	250		104.88	%	$	262
Term Loan B-1, due April 2016(1)		175		99.75	%		175
Term Loan B-2, due April 2020(1)		366		99.25	%		364
ABL Revolver, due April 2018(2)		—		100.00	%		—
Other debt(2)		29		100.00	%		29
Total fair value of debt at September 30, 2015						$	830

Fair Value of Debt at December 31, 2014

	Book Value		Fair Value			Fair Value
(Dollars in millions)	of Debt		Factor			of Debt
Senior notes, due May 2021(1)	$	250		102.50	%	$	256
Term Loan B-1, due April 2016(1)		175		97.88	%		171
Term Loan B-2, due April 2020(1)		367		97.00	%		356
ABL revolver, due April 2018(2)		—		100.00	%		—
Other debt(2)		19		100.00	%		19
Total fair value of debt at December 31, 2014						$	802

(1) The fair value assigned to the Company’s long-term debt reflects financial model estimates generated from a third-party provider based on observable inputs related to market prices of comparable debt instruments and represents a Level 2 approximation within the fair value categorization framework.

(2) The carrying value of fixed rate short-term debt approximates fair value because of the short term nature of these instruments. The carrying value of the Company’s current floating rate debt instruments approximates fair value because of the variable interest rates pertaining to those instruments. The fair value of debt is categorized within Level 2 of the hierarchy.

A financial covenant exists under the ABL Revolver that would be triggered if excess availability under the ABL Revolver is less than the greater of 10% of the total borrowing base and $10 million. If the covenant trigger were to occur, the Company would be required to satisfy and maintain a fixed charge coverage ratio of at least 1.00x, measured for the last twelve-month period. As of

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September 30, 2015, none of the covenant triggers had occurred. The impact of falling below the fixed charge coverage ratio would not be a default but would trigger the imposition of restrictions on the Company’s ability to pursue certain operational or financial transactions (e.g. asset dispositions, dividends and acquisitions).

8. INVENTORIES

Inventories are valued at the lower of cost or market. Cost is determined on the first in first out basis for all domestic inventories and at the Company’s Poland operations or average cost basis for other non-U.S. inventories. Inventories are reduced by an allowance for slow-moving and obsolete inventories based on management’s review of on-hand inventories compared to historical and estimated future sales and usage. A summary of inventories, net is provided in the table below and excludes amounts included in Current assets of discontinued operations:

(Dollars in millions)	At September 30, 2015		At December 31, 2014
Raw materials	$	64	$	56
Work-in-process		16		17
Finished goods		86		72
	$	166	$	145

9. COMMITMENTS AND CONTINGENCIES

A reconciliation of the changes in the Company’s return reserves, which is included in Other accrued expenses in the Condensed Consolidated Balance Sheets, is presented in the following table.   

	Nine Months Ended
	September 30,
(Dollars in millions)	2015			2014
Beginning balance	$	4		$	6
Amounts charged to revenue		5			4
Returns processed		(5	)		(6	)
Ending balance	$	4		$	4

As previously disclosed, the Company conducted a review of certain allegations arising in connection with business operations involving its subsidiaries in Poland and Ukraine. The allegations raised issues involving potential improper payments in connection with governmental approvals, permits, or other regulatory areas and possible conflicts of interest. The Company’s review was supervised by the Audit Committee of Affinia’s Board of Directors and conducted with the assistance of outside professionals. Affinia voluntarily self-reported on these matters to the U.S. Department of Justice and the U.S. Securities and Exchange Commission and cooperated fully with the U.S. government.  The U.S. Department of Justice has advised that it has decided to decline to prosecute the Company in this matter.

10. INCOME TAXES

The total amount of unrecognized tax benefits that, if recognized, would affect the Company’s effective tax rate was $1 million as of both September 30, 2015 and December 31, 2014. The Company recognizes interest related to unrecognized tax benefits in interest expense and recognizes penalties as part of the income tax provision. As of September 30, 2015, the Company’s accrual for interest and penalties was less than $1 million. The Company is subject to taxation in the U.S. and various state and foreign jurisdictions. For jurisdictions in which Affinia transacts significant business, tax years ended December 31, 2004 and later remain subject to examination by tax authorities. The Company does not anticipate any material change in the total amount of unrecognized tax benefits to occur within the next twelve months.

The effective tax rate was 50% for the three months ended September 30, 2015 compared to 44% for the three months ended September 30, 2014. . The primary reason for the increase over 2014 is due to higher deemed dividends from foreign subsidiaries, resulting in higher U.S. permanent differences over last year. The effective tax rate was 62% for the nine months ended September 30, 2015 compared to 63% for the nine months ended September 30, 2014. The decrease is attributable to a currency devaluation of $5 million associated with the Filtration operations of Venezuela that is a non-deductible item for income tax purposes in the first quarter of 2014.

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11. LEGAL PROCEEDINGS

Various claims, lawsuits and administrative proceedings are pending or threatened against Affinia and its subsidiaries, arising from the ordinary course of business with respect to commercial, intellectual property, product liability and environmental matters. Affinia believes that the ultimate resolution of the foregoing matters will not have a material effect on its financial condition, results of operations or liquidity.

The Company has various accruals for civil liability, including product liability, and other costs. If there is a range of equally probable outcomes, Affinia accrues at the lower end of the range. The Company had $2 million accrued as of both September 30, 2015 and December 31, 2014. These amounts are reflected in Other accrued expenses within the Condensed Consolidated Balance Sheets.

In addition, the continuing operations of Affinia have various other claims that are reasonably possible of occurrence for which the aggregate maximum exposure to loss is estimated at less than $1 million. There are currently no reserves associated with these claims.

The Company owns property in Litchfield, Illinois on which various historic environmental contaminants have been discovered. These contaminants are self-contained on the property and, with the exception of a small area with polychlorinated biphenyl (PCB) impact, are not required by law to be remediated.  The Company entered the site into the Illinois Environmental Protection Agency’s (“IEPA”) Voluntary Site Remediation Program and has received IEPA approval of a previously filed Remedial Action Plan (“RAP”) for one portion of the site that is associated with the voluntary clean-up actions.  The remediation for that portion of the site commenced in June 2015 and was completed in September of 2015. A RAP for the other portion of the site, including where PCBs are located, is being prepared and will be submitted to IEPA, the Army Corps of Engineers and the U.S. Environmental Protection Agency.  It is currently anticipated that such RAP will be submitted in the fourth quarter of 2015.  The Company’s objective is to obtain a combination of comprehensive and focused No Further Remediation (NFR) letters for the Site. The current cost estimate to complete all of the voluntary work included in the approved RAP and expected to be included in the second RAP, including costs already incurred, is approximately $4 million.  Since soil sampling and testing is not yet complete and a full site remediation study has not been issued on the area associated with the legally required PCB clean-up, the Company cannot currently reasonably estimate the cost of the PCB clean-up.  It is not expected that the cost associated with this clean-up will have a material impact on the Company’s results of operations, financial position or cash flows.  There are currently no reserves associated with these cost estimates.  

12. ACCOUNTS RECEIVABLE FACTORING

Affinia has agreements with third party financial institutions to factor certain receivables on a non-recourse basis. The terms of the factoring arrangements provide for the factoring of certain U.S. Dollar-denominated or Canadian Dollar-denominated receivables, which are purchased at the face value amount of the receivable discounted at the annual rate of LIBOR plus a spread on the purchase date. The amount factored is not contractually defined by the factoring arrangements and our use will vary each month based on the amount of underlying receivables and the cash flow needs of the Company.

	Nine Months Ended September 30,
(Dollars in millions)	2015		2014
Gross accounts receivable factored	$	276	$	353
Expenses associated with factoring of receivables		2		3

Accounts receivable factored by Affinia are accounted for as a sale and removed from the balance sheet at the time of factoring, with the cost associated with the factoring program presented in Other income and expense, net in the Condensed Consolidated Statement of Operations.

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13. CHANGES IN ACCUMULATED OTHER COMPREHENSIVE INCOME (LOSS)

Changes in accumulated other comprehensive income (loss) (AOCI) by component, net of tax, for the three and nine months ended September 30, 2015:

			Foreign
			currency			Interest
	Pension		translation			Rate						Total
(Dollars in millions)	adjustments		adjustment			Swap			Derivative			AOCI
Balance at July 1, 2015	$	—	$	(78	)	$	—		$	—		$	(78	)
Other comprehensive income (loss) before    reclassifications, net of tax		—		9			(4	)		—			5
Amounts reclassified from accumulated    other comprehensive income (loss)		—		—			1			—			1
Net current period other comprehensive income (loss)		—		9			(3	)		—			6
At September 30, 2015	$	—	$	(69	)	$	(3	)	$	—		$	(72	)
			Foreign
			currency			Interest
	Pension		translation			Rate						Total
(Dollars in millions)	adjustments		adjustment			Swap			Derivative			AOCI
Balance at January 1, 2015	$	—	$	(54	)	$	1		$	—		$	(53	)
Other comprehensive income (loss) before    reclassifications, net of tax		—		(15	)		(6	)		1			(20	)
Amounts reclassified from accumulated    other comprehensive income (loss)		—		—			2			(1	)		1
Net current period other comprehensive income (loss)		—		(15	)		(4	)		—			(19	)
At September 30, 2015	$	—	$	(69	)	$	(3	)	$	—		$	(72	)

Changes in AOCI income (loss) by component, net of tax, for the three and nine months ended September 30, 2014:

				Foreign
				currency			Interest
	Pension			translation			Rate			Total
(Dollars in millions)	adjustments			adjustment			Swap			AOCI
Balance at July 1, 2014	$	(1	)	$	(19	)	$	2		$	(18	)
Other comprehensive income (loss) before    reclassifications, net of tax		—			(20	)		—			(20	)
Amounts reclassified from accumulated    other comprehensive income (loss)		—			—			1			1
Net current period other comprehensive income (loss)		—			(20	)		1			(19	)
At September 30, 2014	$	(1	)	$	(39	)	$	3		$	(37	)
				Foreign
				currency			Interest
	Pension			translation			Rate			Total
(Dollars in millions)	adjustments			adjustment			Swap			AOCI
Balance at January 1, 2014	$	(1	)	$	(26	)	$	7		$	(20	)
Other comprehensive income (loss) before    reclassifications, net of tax		—			(13	)		(5	)		(18	)
Amounts reclassified from accumulated    other comprehensive income (loss)		—			—			1			1
Net current period other comprehensive income (loss)		—			(13	)		(4	)		(17	)
At September 30, 2014	$	(1	)	$	(39	)	$	3		$	(37	)

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14. VENEZUELAN OPERATIONS

In accordance with U.S. GAAP, effective January 1, 2010, the Company began accounting for Venezuela as a highly inflationary economy because the three-year cumulative inflation rate for Venezuela using the blended Consumer Price Index (which is associated with the city of Caracas) and the National Consumer Price Index (developed commencing in 2008 and covering the entire country of Venezuela) exceeded 100%. Accordingly, effective January 1, 2010, the Company’s Venezuelan subsidiary used the U.S. Dollar as its functional currency. The financial statements of the Venezuelan subsidiary is re-measured into the Company’s reporting currency (U.S. Dollar) and gains and losses from the re-measurement of monetary assets and liabilities are reflected in current earnings, rather than exclusively in the equity section of the balance sheet, until such time as the economy is no longer considered highly inflationary. The local currency in Venezuela is the Bolivar Fuerte (“VEF”).

In 2013, the Venezuelan government authorized certain companies that operate in designated industry sectors to exchange a limited volume of VEFs for U.S. Dollars at a bid rate established via weekly auctions under what is known as SICAD 1. SICAD 1 auctions began in October 2013. However, SICAD 1 auctions are not indicative of a free market exchange as only designated industries may bid into individual auctions and the highest bids are not always recognized by the Venezuelan government. In March 2014, another currency exchange mechanism (SICAD 2) became effective. SICAD 2 was intended to more closely resemble a market-driven exchange rate than the rates provided by Venezuela’s other regulated exchange mechanisms (i.e. the official rate and the SICAD 1 rate). Thus, as of March 31, 2014, entities were able to convert VEFs at one of three legal exchange rates: official rate of 6.3 VEF to 1 U.S. Dollar, SICAD 1 rate of 10.7 VEF to 1 U.S. Dollar based on closing rate at the then most recent auction, and SICAD 2 rate of 50.86 VEF to 1 U.S. Dollar based on closing rate on March 31, 2014.

As a result of the multiple exchange rates available to settle transactions, at March 31, 2014, management reevaluated the exchange rates previously used for remeasurement, which had been the official rate of 6.3 VEF to 1 U.S. Dollar. While substantially all of the Company’s import transactions for purchases of inventory had been pre-approved by the Venezuelan government at the official rate of 6.3 VEF to 1 U.S. Dollar, the Venezuelan government had not settled these transactions with vendors since November 2013. This, along with the introduction of the SICAD 1 and SICAD 2 market mechanisms, raised considerable doubts about the ability to ultimately settle transactions at the official rate in the future. Additionally, legislation enacted by the Venezuelan government in 2014 indicated that foreign investments are subject to the SICAD 1 rate rather than the official rate. While not the determinative factor, management viewed the passing of this legislation as a critical component in its assessment of the most representative rate to use for remeasurement purposes at March 31, 2014. Given the uncertainty of the exchange markets and the ultimate rate at which transactions may settle in the future, as well as consideration of the aforementioned legislation that was enacted earlier in 2014, the Company recorded a one-time devaluation of $7 million in the first quarter of 2014, which represented a move from the official rate to the SICAD 1 rate of 10.7 VEF to 1 U.S. Dollar. Of the $7 million devaluation charge, $5 million was recorded in the Filtration segment and $2 million was recorded in the ASA segment.  For the Filtration segment and the ASA segment, respectively, this devaluation is reflected in Other income and expenses, net and (Loss) income from discontinued operations, net of tax in the Condensed Consolidated Statements of Operations.

In the fourth quarter of 2014, the Company recorded an immaterial devaluation to reflect the movement in the SICAD1 rate from 10.7 VEF to 12.0 VEF to 1 U.S. Dollar. During the first quarter of 2015, management continued to apply the rate of 12.0 VEF to 1 U.S. Dollar. However, in February 2015, the Marginal Currency System (“Simadi”) mechanism was introduced and implemented as part of law, resulting in the elimination of the SICAD 2 rate. The Simadi rate is a free market exchange where the rate is derived from daily private bidders and buyers exchanging offers through authorized agents and approved and published by the Venezuelan Central Bank. To date, the Company has had very limited participation in the Simadi markets as a result of successful participation in multiple SICAD1 auctions.  At September 30, 2015, the Simadi rate was approximately 197 VEF to 1 U.S. Dollar.  During the second quarter of 2015, the Company recorded an immaterial devaluation to reflect the movement in the SICAD 1 rate from 12.0 VEF to 12.8 VEF to 1 U.S. Dollar as a result of management’s successful participation in a SICAD 1 auction at a rate of 12.8 VEF to 1 U.S. Dollar, which was a 6.7% depreciation over the last auction held in the fourth quarter of 2014.  During the third quarter of 2015, the Company recorded another immaterial devaluation to reflect the movement of the SICAD 1 rate from 12.8 VEF to 13.5 VEF to 1 U.S. Dollar as a result of the most recent SICAD 1 auction clearing rate.  Management will continue to monitor the exchange rate mechanism in Venezuela, as well as the Company’s ability to continue to successfully access U.S. Dollar at a SICAD 1 rate to determine whether a different exchange rate should be used in future periods, which would result in further devaluation charges being recorded.

In the third quarter of 2015, the Company’s Venezuelan subsidiaries represented approximately 13% of the Company’s consolidated net sales. The Venezuelan subsidiaries have total assets and liabilities of less than 10% of the Company’s total consolidated assets and liabilities at September 30, 2015.

15. RESTRUCTURING OF OPERATIONS

Affinia’s restructuring activities, as described below, were undertaken to execute management’s strategy, streamline operations and to ultimately achieve net cost reductions. Costs related to these restructuring activities are reflected within Selling, general and

19

administrative expenses in the Condensed Consolidated Statements of Operations. The restructuring charges consist of employee termination costs. Severance costs are accounted for in accordance with ASC Topic 420, “Exit or Disposal Cost Obligations” and ASC Topic 712, “Compensation—Nonretirement Postemployment Benefits.” In October 2013, Affinia announced that it would relocate its Ann Arbor, Michigan corporate headquarters to Gastonia, North Carolina, which is the location of the Filtration segment. The transition to the new corporate headquarters was substantially completed by the end of the second quarter of 2014. As of December 31, 2014, the Company had a remaining accrual of less than $1 million related to the relocation. On August 29, 2014, the Company and CQ Sourcing, Inc. (“CQ Sourcing”) agreed to end their current relationship effective as of December 31, 2014. CQ Sourcing is a subsidiary of General Parts International, Inc. that owns and operates stores under the CARQUEST brand and provides services to independently owned stores that operate under the CARQUEST brand. The Company recorded an accrual of $1 million as of December 31, 2014 related to the ending of this relationship. The following summarizes the restructuring charges and activity for the Company:

(Dollars in millions)	Total
Balance at December 31, 2014	$	3
Charges to expense:
Employee termination benefits		—
Reductions to liability:
Cash payments		(2	)
Balance at September 30, 2015	$	1

16. STOCK INCENTIVE PLAN

Restricted Stock Units

During the nine months ended September 30, 2015, 19,639 time-based Restricted Stock Units (“RSU”) vested and, of these vested awards, 7,856 were cash settled by the Company. Pursuant to the terms of the RSUs awards, 7,856 new performance-based RSUs were subsequently issued to the holders. The performance-based RSUs granted carry the same vesting terms and conditions as previously issued performance-based RSU awards.  

In the second and third quarters of 2015, the Company granted 5,000 and 1,000 restricted stock units, respectively, which carry the same terms of previously issued awards.

A rollforward of the outstanding RSU awards at September 30, 2015 is as follows:

Outstanding at December 31, 2014	184,305
Granted	13,856
Vested	(19,639	)
Settled	(13,065	)
Forfeited/expired	(14,124	)
Outstanding at September 30, 2015	151,333

During the nine months ended September 30, 2015, $3 million of stock-based compensation expense was recognized associated with outstanding time-based RSUs.  There was no stock-based compensation expense recognized during the nine months ended September 30, 2014.  

Stock Options

During the three and nine months ended September 30, 2015, 12,383 previously awarded and vested stock options were exercised at a per share price of $62.87.  The Company received proceeds of $1 million associated with these stock option exercises.

20

17. FINANCIAL INFORMATION FOR GUARANTORS AND NON-GUARANTORS

Holdings (presented as Parent in the following schedules), through its 100% owned subsidiary, Affinia (presented as Issuer in the following schedules), issued $250 million of Senior Notes on April 25, 2013. As of September 30, 2015, there were $250 million of Senior Notes outstanding. The notes were offered only to qualified institutional buyers and certain persons in offshore transactions.

The Senior Notes are fully, irrevocably, unconditionally and jointly and severally guaranteed on a senior unsecured basis by the Company’s current and future domestic subsidiaries (the “Guarantors”). The Senior Notes are general obligations of the Issuer and guaranteed by the Parent and the Guarantors.

The following unaudited information presents Condensed Consolidating Statements of Operations for the three and nine months ended September 30, 2015 and 2014, Condensed Consolidating Statements of Comprehensive Income for the three and nine months ended September 30, 2015 and 2014, Condensed Consolidating Balance Sheets as of September 30, 2015 and December 31, 2014 and Condensed Consolidating Statements of Cash Flows for the nine months ended September 30, 2015 and 2014 of (i) the Parent, (ii) the Issuer, (iii) the Guarantors, (iv) the Non-Guarantors, and (v) eliminations to arrive at the information for the Company on a consolidated basis.

21

Affinia Group Intermediate Holdings Inc.

Guarantor Condensed

Consolidating Statements of Operations

For the Three Months Ended September 30, 2015

										Non-						Consolidated
(Dollars in millions)	Parent			Issuer			Guarantor			Guarantor			Eliminations			Total
Net sales	$	—		$	—		$	157		$	119		$	(38	)	$	238
Cost of sales		—			—			(123	)		(91	)		38			(176	)
Gross profit		—			—			34			28			—			62
Selling, general and administrative expenses		—			(13	)		(14	)		(9	)		—			(36	)
Operating profit (loss)		—			(13	)		20			19			—			26
Other income and expense, net		—			—			(1	)		(3	)		—			(4	)
Interest expense		—			(13	)		—			(1	)		—			(14	)
Income (loss) before income tax provision,      equity in income, net of tax      and noncontrolling interest		—			(26	)		19			15			—			8
Income tax provision		—			(2	)		—			(2	)		—			(4	)
Equity in income, net of tax		(33	)		(5	)		(24	)		—			62			—
Net income (loss) from continuing operations		(33	)		(33	)		(5	)		13			62			4
Income (loss) from discontinued operations, net of tax		—			—			—			(37	)		—			(37	)
Net income (loss)	$	(33	)	$	(33	)	$	(5	)	$	(24	)	$	62		$	(33	)

Guarantor Condensed

Consolidating Statements of Comprehensive Income (Loss)

For the Three Months Ended September 30, 2015

										Non-						Consolidated
(Dollars in millions)	Parent			Issuer			Guarantor			Guarantor			Eliminations			Total
Net income (loss)	$	(33	)	$	(33	)	$	(5	)	$	(24	)	$	62		$	(33	)
Other comprehensive income (loss), net of tax:
Change in the fair value of interest rate swap		(4	)		(4	)		—			—			4			(4	)
Reclassification into earnings from interest rate swap		1			1			—			—			(1	)		1
Change in the fair value of derivatives		—			—			—			—			—			—
Reclassification into earnings for derivatives		—			—			—			—			—			—
Change in foreign currency translation adjustments		9			9			—			9			(18	)		9
Total other comprehensive income (loss)		6			6			—			9			(15	)		6
Total comprehensive income (loss)	$	(27	)	$	(27	)	$	(5	)	$	(15	)	$	47		$	(27	)

22

Affinia Group Intermediate Holdings Inc.

Guarantor Condensed

Consolidating Statements of Operations

For the Nine Months Ended September 30, 2015

										Non-						Consolidated
(Dollars in millions)	Parent			Issuer			Guarantor			Guarantor			Eliminations			Total
Net sales	$	—		$	—		$	471		$	328		$	(117	)	$	682
Cost of sales		—			—			(376	)		(254	)		117			(513	)
Gross profit		—			—			95			74			—			169
Selling, general and administrative expenses		—			(34	)		(43	)		(26	)		—			(103	)
Operating profit (loss)		—			(34	)		52			48			—			66
Other income and expense, net		—			(2	)		(2	)		(1	)		—			(5	)
Interest expense		—			(38	)		—			(2	)		—			(40	)
Income (loss) before income tax provision,      equity in income, net of tax      and noncontrolling interest		—			(74	)		50			45			—			21
Income tax provision		—			(6	)		—			(7	)		—			(13	)
Equity in income, net of tax		(28	)		52			2			—			(26	)		—
Net income (loss) from continuing operations		—			(80	)		50			38			—			8
Income (loss) from discontinued operations, net of tax		—			—			—			(36	)		—			(36	)
Net income (loss)	$	(28	)	$	(28	)	$	52		$	2		$	(26	)	$	(28	)

Guarantor Condensed

Consolidating Statements of Comprehensive Income (Loss)

For the Nine Months Ended September 30, 2015

									Non-						Consolidated
(Dollars in millions)	Parent			Issuer			Guarantor		Guarantor			Eliminations			Total
Net income (loss)	$	(28	)	$	(28	)	$	52	$	2		$	(26	)	$	(28	)
Other comprehensive income (loss), net of tax:
Change in the fair value of interest rate swap		(6	)		(6	)		—		—			6			(6	)
Reclassification into earnings from interest rate swap		2			2			—		—			(2	)		2
Change in the fair value of derivatives		1			1			—		—			(1	)		1
Reclassification into earnings for derivatives		(1	)		(1	)		—		—			1			(1	)
Change in foreign currency translation adjustments		(15	)		(15	)		—		(15	)		30			(15	)
Total other comprehensive income (loss)		(19	)		(19	)		—		(15	)		34			(19	)
Total comprehensive income (loss)	$	(47	)	$	(47	)	$	52	$	(13	)	$	8		$	(47	)

23

Affinia Group Intermediate Holdings Inc.

Guarantor Condensed

Consolidating Statements of Operations

For the Three Months Ended September 30, 2014

									Non-						Consolidated
(Dollars in millions)	Parent		Issuer			Guarantor			Guarantor			Eliminations			Total
Net sales	$	—	$	—		$	171		$	117		$	(40	)	$	248
Cost of sales		—		—			(133	)		(88	)		40			(181	)
Gross profit		—		—			38			29			—			67
Selling, general and administrative expenses		—		(8	)		(17	)		(9	)		—			(34	)
Operating profit (loss)		—		(8	)		21			20			—			33
Other income and expense, net		—		—			—			—			—			—
Interest expense		—		(15	)		—			—			—			(15	)
Income (loss) before income tax provision,      equity in income, net of tax      and noncontrolling interest		—		(23	)		21			20			—			18
Income tax provision		—		(5	)		—			(3	)		—			(8	)
Equity in income, net of tax		23		51			24			—			(98	)		—
Net income (loss) from continuing operations		23		23			45			17			(98	)		10
Income (loss) from discontinued operations, net of tax		—		—			6			7			—			13
Net income (loss)	$	23	$	23		$	51		$	24		$	(98	)	$	23

Guarantor Condensed

Consolidating Statements of Comprehensive Income (Loss)

For the Three Months Ended September 30, 2014

									Non-						Consolidated
(Dollars in millions)	Parent			Issuer			Guarantor		Guarantor			Eliminations			Total
Net income (loss)	$	23		$	23		$	51	$	24		$	(98	)	$	23
Other comprehensive income (loss), net of tax:
Change in the fair value of interest rate swap		1			1			—		—			(1	)		1
Change in foreign currency translation adjustments		(20	)		(20	)		—		(20	)		40			(20	)
Total other comprehensive (loss) income		(19	)		(19	)		—		(20	)		39			(19	)
Total comprehensive income (loss)	$	4		$	4		$	51	$	4		$	(59	)	$	4

24

Affinia Group Intermediate Holdings Inc.

Guarantor Condensed

Consolidating Statements of Operations

For the Nine Months Ended September 30, 2014

									Non-						Consolidated
(Dollars in millions)	Parent		Issuer			Guarantor			Guarantor			Eliminations			Total
Net sales	$	—	$	—		$	518		$	344		$	(121	)	$	741
Cost of sales		—		—			(407	)		(259	)		121			(545	)
Gross profit		—		—			111			85			—			196
Selling, general and administrative expenses		—		(30	)		(51	)		(29	)		—			(110	)
Operating profit (loss)		—		(30	)		60			56			—			86
Other income and expense, net		—		(2	)		(1	)		(6	)		—			(9	)
Interest expense		—		(44	)		—			(1	)		—			(45	)
Income (loss) before income tax provision,      equity in income, net of tax      and noncontrolling interest		—		(76	)		59			49			—			32
Income tax provision		—		(8	)		—			(12	)		—			(20	)
Equity in income, net of tax		57		141			57			—			(255	)		—
Net income (loss) from continuing operations		57		57			116			37			(255	)		12
Income (loss) from discontinued operations, net of tax		—		—			25			20			—			45
Net income (loss)	$	57	$	57		$	141		$	57		$	(255	)	$	57

Guarantor Condensed

Consolidating Statements of Comprehensive Income (Loss)

For the Nine Months Ended September 30, 2014

									Non-						Consolidated
(Dollars in millions)	Parent			Issuer			Guarantor		Guarantor			Eliminations			Total
Net income (loss)	$	57		$	57		$	141	$	57		$	(255	)	$	57
Other comprehensive income (loss), net of tax:
Change in the fair value of interest rate swap		(4	)		(4	)		—		—			4			(4	)
Change in foreign currency translation adjustments		(13	)		(13	)		—		(13	)		26			(13	)
Total other comprehensive income (loss)		(17	)		(17	)		—		(13	)		30			(17	)
Total comprehensive income (loss)	$	40		$	40		$	141	$	44		$	(225	)	$	40

25

Affinia Group Intermediate Holdings Inc.

Guarantor Condensed

Consolidating Balance Sheets

September 30, 2015

(Dollars in millions)	Parent			Issuer			Guarantor			Non- Guarantor		Eliminations			Consolidated Total
Assets
Current assets:
Cash and cash equivalents	$	—		$	33		$	—		$	81	$	—		$	114
Restricted cash		—			—			—			6		—			6
Accounts receivable		—			—			38			50		—			88
Inventories, net		—			—			100			66		—			166
Other current assets		—			24			2			23		—			49
Current assets of discontinued operations		—			—			—			53		—			53
Total current assets		—			57			140			279		—			476
Property, plant and equipment, net		—			2			57			50		—			109
Investments and other assets		—			123			37			11		—			171
Intercompany investments		(279	)		462			775			—		(958	)		—
Intercompany (payables) receivables		—			(82	)		(461	)		543		—			—
Total assets	$	(279	)	$	562		$	548		$	883	$	(958	)	$	756
Liabilities and shareholder's equity
Current liabilities:
Accounts payable	$	—		$	10		$	64		$	23	$	—		$	97
Notes payable		—			176			—			28		—			204
Other accrued expenses		—			23			16			24		—			63
Accrued payroll and employee benefits		—			2			6			8		—			16
Current liabilities of discontinued operations		—			6			—			17		—			23
Total current liabilities		—			217			86			100		—			403
Long-term debt		—			616			—			—		—			616
Deferred employee benefits and noncurrent liabilities		—			8			—			8		—			16
Total liabilities		—			841			86			108		—			1,035
Total shareholder's (deficit) equity		(279	)		(279	)		462			775		(958	)		(279	)
Total liabilities and shareholder's (deficit) equity	$	(279	)	$	562		$	548		$	883	$	(958	)	$	756

26

Affinia Group Intermediate Holdings Inc.

Guarantor Condensed

Consolidating Balance Sheets

December 31, 2014

(Dollars in millions)	Parent			Issuer			Guarantor			Non- Guarantor		Eliminations			Consolidated Total
Assets
Current assets:
Cash and cash equivalents	$	—		$	10		$	—		$	16	$	—		$	26
Restricted cash		—			—			—			4		—			4
Accounts receivable		—			—			44			45		—			89
Inventories, net		—			—			98			47		—			145
Other current assets		—			44			1			36		—			81
Current assets of discontinued operations		—			—			—			199		—			199
Total current assets		—			54			143			347		—			544
Property, plant and equipment, net		—			1			57			51		—			109
Investments and other assets		—			121			36			11		—			168
Intercompany investments		(220	)		388			749			—		(917	)		—
Intercompany receivables (payables)		—			48			(508	)		460		—			—
Total assets	$	(220	)	$	612		$	477		$	869	$	(917	)	$	821
Liabilities and shareholder's equity
Current liabilities:
Accounts payable	$	—		$	10		$	70		$	19	$	—		$	99
Notes payable		—			—			—			19		—			19
Other accrued expenses		—			15			15			13		—			43
Accrued payroll and employee benefits		—			9			4			3		—			16
Current liabilities of discontinued operations		—			—			—			58		—			58
Total current liabilities		—			34			89			112		—			235
Long-term debt		—			792			—			—		—			792
Deferred employee benefits and noncurrent liabilities		—			5			—			8		—			13
Total liabilities		—			831			89			120		—			1,040
Total shareholder's (deficit) equity		(220	)		(219	)		388			749		(917	)		(219	)
Total liabilities and shareholder's (deficit) equity	$	(220	)	$	612		$	477		$	869	$	(917	)	$	821

27

Affinia Group Intermediate Holdings Inc.

Guarantor Condensed

Consolidating Statement of Cash Flows

For the Nine Months Ended September 30, 2015

(Dollars in millions)	Parent			Issuer			Guarantor			Non- Guarantor			Elimination			Consolidated Total
Operating activities
Net cash provided by (used in) operating activities	$	15		$	(17	)	$	7		$	58		$	(15	)	$	48
Investing activities
Proceeds from the sale of the business, net of cash transferred		—			56			—			—			—			56
Change in restricted cash		—			—			—			(2	)		—			(2	)
Additions to property, plant and equipment		—			(1	)		(7	)		(9	)		—			(17	)
Net cash provided by (used in) investing activities		—			55			(7	)		(11	)		—			37
Financing activities
Proceeds of other debt		—			—			—			24			—			24
Repayments of debt		(15	)		—			—			(15	)		15			(15	)
Proceeds from stock options exercised		—			1			—			—			—			1
Distribution to our shareholders		—			(15	)		—			—			—			(15	)
Other financing activities		—			(1	)		—			—			—			(1	)
Net cash (used in) provided by financing activities		(15	)		(15	)		—			9			15			(6	)
Effect of exchange rates on cash		—			—			—			(9	)		—			(9	)
Increase in cash and cash equivalents		—			23			—			47			—			70
Cash and cash equivalents at beginning of the period		—			10			—			35			—			45
Cash and cash equivalents at end of the period	$	—		$	33		$	—		$	82		$	—		$	115

Affinia Group Intermediate Holdings Inc.

Guarantor Condensed

Consolidating Statement of Cash Flows

For the Nine Months Ended September 30, 2014

(Dollars in millions)	Parent			Issuer			Guarantor			Non- Guarantor			Elimination			Consolidated Total
Operating activities
Net cash provided by (used in) operating activities	$	57		$	(30	)	$	10		$	24		$	(57	)	$	4
Investing activities
Proceeds from sale of Chassis group		—			149			—			—			—		$	149
Other investing activities		—			4			—			—			—		$	4
Additions to property, plant and equipment		—			—			(10	)		(8	)		—		$	(18	)
Net cash provided by (used in) investing activities		—			153			(10	)		(8	)		—			135
Financing activities
Repayment of debt		(57	)		—			—			(10	)		57		$	(10	)
Repayment of term loans		—			(109	)		—			—			—		$	(109	)
Distribution to our shareholders		—			(57	)		—			—			—		$	(57	)
Net cash used in financing activities		(57	)		(166	)		—			(10	)		57			(176	)
Effect of exchange rates on cash		—			—			—			(6	)		—		$	(6	)
Decrease in cash and cash equivalents		—			(43	)		—			—			—		$	(43	)
Cash and cash equivalents at beginning of the period		—			68			—			33			—			101
Cash and cash equivalents at end of the period	$	—		$	25		$	—		$	33		$	—		$	58

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ITEM 2. MANAGEMENT’S DISCUSSION AND ANALYSIS OF FINANCIAL CONDITION AND RESULTS OF OPERATIONS  

Management’s Discussion and Analysis should be read in conjunction with the Consolidated Financial Statements and Notes included in the Annual Report on Form 10-K for the year ended December 31, 2014.

Company Overview

Affinia Group Intermediate Holdings Inc. (the “Company”) is an innovative global leader in the design, manufacture, distribution and marketing of industrial grade filtration products and services and replacement products in South America. Management’s Discussion and Analysis includes financial information prepared in accordance with generally accepted accounting principles (“GAAP”) in the United States (“U.S.”), as well as certain non-GAAP financial measures discussed below. The non-GAAP financial measures should be viewed as a supplement to, and not a substitute for, financial measures presented in accordance with GAAP. Non-GAAP measures presented herein may not be comparable to similarly titled measures used by other companies.

The Company is wholly-owned by Affinia Group Holdings Inc. (“Holdings”), a company controlled by affiliates of The Cypress Group, L.L.C. (“Cypress”). ”). On August 13, 2015, Affinia Group Holdings Inc. (“Holdings”), a Delaware corporation and parent company of Affinia, entered into an agreement and plan of merger (the “Merger Agreement”) with MANN+HUMMEL Holding GmbH, a German limited liability company (“MANN+HUMMEL”). Subject to the terms and conditions set forth in the Merger Agreement, the aggregate merger consideration payable to the Sellers is $513,100,000, (i) minus adjustments reflecting transaction expenses, a $10 million escrow to cover limited indemnities and an amount reserved for the payment of expenses incurred by the sellers’ representative and (ii) plus adjustments reflecting adjusted net proceeds from the sale of the Company’s Brazilian operations previously announced and the sale of the Company’s Argentinian and Uruguayan operations (collectively, the “ASA Transactions”) and a daily interest factor applied to the purchase price. At the effective time of the Merger, each outstanding share of Holdings will be converted into the right to receive a proportionate share of the aggregate consideration, plus a contingent right to receive a portion of the escrow amount and the amount reserved for expenses of the sellers’ representative, in each case at the time and upon satisfaction of the conditions specified in the Merger Agreement.

The Merger Agreement has been approved by the Board of Directors of Holdings as well as all required governing bodies of MANN+HUMMEL (including its Supervisory Board) and the Board of Directors and stockholder of merger sub. Consummation of the Merger is subject to certain customary conditions, including, among others, adoption of the Merger Agreement by the holders of a majority of the issued and outstanding shares of Holdings common stock, holders of no more than five percent of the common stock of Holdings exercising dissenters’ rights, receipt of any required regulatory approvals and expiration or termination of the applicable waiting period under the Hart-Scott-Rodino Antitrust Improvements Act of 1976, the absence of any order, judgment, injunction, decree, stipulation or determination prohibiting the Merger, and completion of the Affinia South America (“ASA”) Transactions. It is currently anticipated that this transaction will close by the first quarter of 2016 or earlier depending on timing of regulatory approvals and satisfaction of other closing conditions.

The Merger Agreement contains representations and warranties customary for transactions of this type. Holdings has agreed to various covenants and agreements, including, among others, agreements to (i) conduct its business in the ordinary course consistent with past practice during the period between the execution of the Merger Agreement and the closing thereunder and (ii) not engage in certain kinds of transactions during this period, including transactions involving leakage to the Sellers.

The Merger Agreement also contains certain termination provisions for Holdings and MANN+HUMMEL, including, among others, termination rights for Holdings and MANN+HUMMEL in the event the Merger has not closed within eight months after the date of the Merger Agreement, extended up to sixty days if necessary for Holdings to complete the ASA Transactions (the “Outside Date”) or in the event there is a breach of a representation, warranty, covenant or agreement by the other party which cannot be cured by the Outside Date.

In the second quarter of 2015, management committed to a plan to sell Pellegrino Distribuidora de Autopecas Ltda. (“Pellegrino”) and Affinia Automotiva Ltda. (“Automotiva”). Pellegrino and Automotiva comprise the Brazilian operations of the ASA segment and are collectively referred to as “ASA Brazil”. The Company completed the sale of Pellegrino in September 2015 and the sale of Automotiva in October 2015. Additionally, in the third quarter of 2015, the Company executed definitive purchase agreements for the remaining Affinia South America (“ASA”) operation in Argentina and Uruguay and completed the disposition of these businesses through sale in September 2015. Accordingly, the results of operations of the former ASA segment have been included as a component of discontinued operations in the Condensed Consolidated Statements of Operations for all periods presented. With the completion of these transactions in 2015, all of the businesses that comprised the ASA segment have been disposed of through sale.  See Note 5 to the Condensed Consolidated Financial Statements, “Discontinued Operations”, for additional information.

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The Company has one operating segment, which is Filtration.Affinia’s chief operating decision maker evaluates the performance of its operating segment based primarily on revenue growth and operating profit. Income taxes are not allocated to the operating segment. Although not considered an operating segment, corporate, eliminations and other includes corporate costs, interest expense and other amounts not allocated to the operating segment.Additionally, the results of operations of ASA’s Venezuela business, which was shut down in June 2014, is included in corporate, eliminations and other for the nine months ended September 30, 2014 since it did not qualify for discontinued operations treatment and is insignificant.  In the first quarter of 2015, the Company’s management changed the calculation of segment earnings whereby certain corporate costs that were previously allocated to the operating segment were no longer allocated.  Accordingly, all of these previously allocated costs remained in corporate, eliminations and other.  Prior period segment results were recast to conform to current period presentation.

Filtration is the Company’s largest business unit. Filtration’s products fit medium and heavy duty trucks, light vehicles, equipment in the off-highway market (i.e. residential and non-residential construction, mining, forestry and agricultural) and equipment for industrial and marine applications. Filtration’s products include oil, air, fuel, cabin air, coolant, hydraulic and other filters for many types of vehicles and machinery. The products are sold under well-known brands, such as WIX^® and Filtron^®, and private label brands including NAPA^®.

In the fourth quarter of 2013, management committed to a plan to sell its global chassis business (the “Chassis group”) to an affiliate of Federal-Mogul Corporation. Accordingly, the results of the Chassis group have been classified as a component of discontinued operations in the Condensed Consolidated Statements of Operations for the periods presented prior to the sale, which closed on May 1, 2014.

Results of Operations

In this section, the Company provides analysis and discussion of earnings and factors affecting earnings on both a GAAP and non-GAAP basis. Management uses these non-GAAP financial measures for planning and forecasting, and for reporting results to the Board of Directors, employees and investors concerning the Company’s financial performance. EBITDA is a non-GAAP financial measure.  EBITDA is earnings before interest, taxes, depreciation and amortization.  Affinia’s EBITDA is calculated by adding back depreciation and amortization and interest expense to income from continuing operations before income tax provision.  

The following table summarizes the Company’s consolidated results for the three months ended September 30, 2015 and 2014:

	Three Months Ended September 30,									Currency			Variance Excluding Currency
(Dollars in millions)	2015			2014			Variance			Effect (1)			Effect
Net sales	$	238		$	248		$	(10	)	$	(24	)	$	14
Cost of sales		(176	)		(181	)		5			17			(12	)
Gross profit		62			67			(5	)		(7	)		2
Gross margin %		26	%		27	%
Selling, general and administrative expenses		(36	)		(34	)		(2	)		(2	)		—
Selling, general and administrative expenses as a    percent of net sales		15	%		14	%
Operating profit		26			33			(7	)		(9	)		2
Operating margin %		11	%		13	%
Other income and expense, net		(4	)		—			(4	)		1			(5	)
Interest expense		(14	)		(15	)		1			—			1
Income from continuing operations before income tax    provision, and noncontrolling interest		8			18			(10	)		(8	)		(2	)
Income tax provision		(4	)		(8	)		4			(1	)		5
Net income from continuing operations		4			10			(6	)		(9	)		3
(Loss) income from discontinued operations, net of tax		(37	)		13			(50	)		(8	)		(42	)
Net (loss) income	$	(33	)	$	23		$	(56	)	$	(17	)	$	(39	)

(1) The currency effect was calculated by comparing the local currency balances for all international locations for both periods, each at the prior year exchange rate, to determine the impact of the currency between periods. These currency effects provide a clearer understanding of the operating results of the Company’s foreign entities because they exclude the varying effects that changes in foreign currency exchange rates may have on those results.

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Net sales. Consolidated net sales decreasedby $10million in the third quarter of 2015 in comparison to the third quarter of 2014 due to lowersales in the Filtration segment. Excluding currency effects, consolidated net sales increasedby$14 million compared to the third quarter of 2014, with sales in the Filtrationsegment up to 6%.

Gross profit/gross margin. Gross profit decreased by $5 million during the third quarter of 2015 in comparison to the third quarter of 2014, with gross margin decreasing to 26% in the third quarter of 2015 from 27% in the third quarter of 2014. Excluding currency effects, gross profit increased by $2 million compared to the third quarter of 2014.

Selling, general and administrative (SG&A) expenses. SG&A expenses increased by $2 million during the third quarter of 2015 in comparison to the third quarter of 2014. Excluding the impact of currency, SG&A was flat to the prior year.

Operating profit/operating margin. Operating profit decreased by $7 million in the third quarter of 2015. Excluding currency effects, operating margin improved by $2 million compared to the third quarter of 2014 due primarily to the increase in gross profit and lower SG&A expenses.

Interest expense. Interest expense decreased by $1 million in the third quarter of 2015 compared to the same period in the prior year as a result of repayment of debt balances in the second and third quarters of 2014.

Income tax provision. Income tax provision decreased by $4 million in the third quarter of 2015 in comparison to the third quarter of 2014 due primarily to lower pre-tax income.

(Loss) income from discontinued operations, net of tax. (Loss) income from discontinued operations, net of tax, for the third quarter of 2015 is comprised of the $45 million of loss on sale associated with the disposition of the Pellegrino, Argentina and Uruguay, which were part of the ASA segment, as well as the results of operations of the ASA segment.  Amounts associated with the third quarter of 2014 relate to the recognition of the remaining $11 million pre-tax gain on the sale of the Chassis group, as well as the results of operations of the businesses that comprised the ASA segment.

Net (loss) income. Net income decreased by $56 in the third quarter of 2015 in comparison to the third quarter of 2014 primarily as a result of the loss on sale of certain ASA businesses, as well as the recognition of the remaining gain on the sale of the Chassis group in the third quarter of 2014.

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The following table summarizes the Company’s consolidated results for the nine months ended September 30, 2015 and 2014:

	Nine Months Ended September 30,									Currency			Variance Excluding Currency
(Dollars in millions)	2015			2014			Variance			Effect (1)			Effect
Net sales	$	682		$	741		$	(59	)	$	(72	)	$	13
Cost of sales		(513	)		(545	)		32			52			(20	)
Gross profit		169			196			(27	)		(20	)		(7	)
Gross margin %		25	%		26	%
Selling, general and administrative expenses		(103	)		(110	)		7			6			1
Selling, general and administrative expenses as a    percent of net sales		15	%		15	%
Operating profit		66			86			(20	)		(14	)		(6	)
Operating margin %		10	%		12	%
Other income and expense, net		(5	)		(9	)		4			—			4
Interest expense		(40	)		(45	)		5			—			5
Income from continuing operations before income tax    provision, equity in income(loss), net of tax and    noncontrolling interest		21			32			(11	)		(14	)		3
Income tax provision		(13	)		(20	)		7			—			7
Net income from continuing operations		8			12			(4	)		(14	)		10
(Loss) income from discontinued operations, net of tax		(36	)		45			(81	)		(8	)		(73	)
Net (loss) income	$	(28	)	$	57		$	(85	)	$	(22	)	$	(63	)

(1) The currency effect was calculated by comparing the local currency balances for all international locations for both periods, each at the prior year exchange rate, to determine the impact of the currency between periods. These currency effects provide a clearer understanding of the operating results of the Company’s foreign entities because they exclude the varying effects that changes in foreign currency exchange rates may have on those results.

Net sales. Consolidated net sales decreased by $59 million in the nine months ended September 30, 2015 in comparison to the same period in 2014 due to decreased sales in the Filtration segment. Excluding currency effects, consolidated net sales increased $13 million with sales in the Filtration segment up 3%.

Gross profit/gross margin. Gross profit decreased by $27 million during the nine months ended September 30, 2015 in comparison to the same period in 2014, with gross margin decreasing to 25% in 2015 from 26% in 2014. Excluding currency effects, gross profit decreased by $7 million compared to 2014. Gross profit decreased due primarily to the impacts of lower volumes on fixed cost absorption in North America.

Selling, general and administrative (SG&A) expense. SG&A expenses decreased by $7 million during the nine months ended September 30, 2015 in comparison to the same period in 2014. Excluding the impacts of currency, SG&A expenses decreased by $1 million compared to the same period in the prior year due primarily to lower selling expenses in North America as a result of the decrease in sales.

Operating profit/operating margin. Operating profit decreased by $20 million in the nine months ended September 30, 2015 in comparison to the same period in 2014, while operating margin decreasing to 10% in 2015 compared to 12% in 2014. Excluding currency effects, operating profit decreased $6 million compared to the same period in the prior year.  Drivers of lower operating profit are discussed above.

Other income and expense, net. The decrease in expenses in 2015 in comparison to the 2014 was driven primarily by a $5 million charge associated with currency devaluation in Venezuela in the first quarter of 2014 for which there were less significant charges in 2015.  See Note 14 to the Condensed Consolidated Financial Statements, “Venezuela Operations” for further information.  

Interest expense. Interest expense decreased by $5 million in the nine months ended September 30, 2015 compared to the same period in the prior year as a result of repayment of debt balances in the second and third quarter of 2014.

Income tax provision. The income tax provision decreased $7 million in the nine months ended September 30, 2015 compared to the same period in the prior year. The effective tax rate was 62% in the nine months ended September 30, 2015 in comparison to

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63% in the same period in 2014.The decrease is attributable to a currency devaluation of $5 million for the Venezuelan operations that is a non-deductible item for income tax purposes in the first quarter of 2014.

(Loss) income from discontinued operations, net of tax. (Loss) income from discontinued operations, net of tax, is comprised of the results of the ASA segment, as well as the Chassis group for the period prior to sale in the second quarter of 2014. The loss in 2015 is driven primarily by a $45 million loss on sale of certain businesses within the ASA segment compared to a gain in 2014 as a result of recognizing a pre-tax gain of $32 million on the sale of the Chassis group.  Additionally, both the nine months ended September 30, 2015 and 2014 include the results of operations of the ASA segment prior to the sale of certain businesses in September 2015.

Net income. The net loss of $28 million in in the nine months ended September 30, 2015 compared to net income of $$57 million in the same period in 2014 is primarily driven by lower earnings in the Filtration segment, the loss on the sale of Pellegrino, Argentina and Uruguay, as well as the gain on the sale of the Chassis group that was recorded in 2014.

Segment Results

Consolidated EBITDA, which includes the results for Filtration segment as well as corporate, eliminations and other, for the three months ended September 30, 2015 and 2014 were as follows:

	Three Months Ended September 30, 2015
(Dollars in millions)	Filtration			Corporate, Eliminations and Other			Consolidated
Net Sales	$	238		$	—		$	238
Cost of Sales		(176	)		—			(176	)
Gross Profit		62			—			62
Selling, General and Administrative Expenses		(21	)		(15	)		(36	)
Operating Profit		41			(15	)		26
Other Income and Expense, net		(4	)		—			(4	)
Interest Expense		(1	)		(13	)		(14	)
Add Back:
Depreciation and Amortization		4			—			4
Interest Expense		1			13			14
Consolidated EBITDA	$	41		$	(15	)	$	26
EBITDA %		17	%
	Three Months Ended September 30, 2014
(Dollars in millions)	Filtration			Corporate, Eliminations and Other			Consolidated
Net Sales	$	248		$	—		$	248
Cost of Sales		(178	)		(3	)		(181	)
Gross Profit		70			(3	)		67
Selling, General and Administrative Expenses		(24	)		(10	)		(34	)
Operating Profit		46			(13	)		33
Other Income and Expense, net		(1	)		1			—
Interest Expense		(1	)		(14	)		(15	)
Add Back:
Depreciation and Amortization		4			—			4
Interest Expense		1			14			15
Consolidated EBITDA	$	49		$	(12	)	$	37
EBITDA %		20	%

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The decrease in consolidated EBITDA for the third quarter2015 compared to the same period in the prior year was primarily driven by lower EBITDA in the Filtration segment as the result of the loss of a significant customer, as well as an overall softness in the North American aftermarket, which resulted in lower sales to customers.

Excluding currency impacts, consolidated EBITDA would have been $32 million in the third quarter of 2015, which is $5 million lower than the third quarter of 2014.

Consolidated EBITDA, which includes the results for the Filtration segment as well as corporate, eliminations and other, for the nine months ended September 30, 2015 and 2014 were as follows:

	Nine Months Ended September 30, 2015
(Dollars in millions)	Filtration			Corporate, Eliminations and Other			Consolidated
Net Sales	$	682		$	—		$	682
Cost of Sales		(512	)		(1	)		(513	)
Gross Profit		170			(1	)		169
Selling, General and Administrative Expenses		(67	)		(36	)		(103	)
Operating Profit		103			(37	)		66
Other Income and Expense, net		(5	)		—			(5	)
Interest Expense		(2	)		(38	)		(40	)
Add Back:
Depreciation and Amortization		13			1			14
Interest Expense		2			38			40
Consolidated EBITDA	$	111		$	(36	)	$	75
EBITDA %		16	%
	Nine Months Ended September 30, 2014
(Dollars in millions)	Filtration			Corporate, Eliminations and Other			Consolidated
Net Sales	$	732		$	9		$	741
Cost of Sales		(538	)		(7	)		(545	)
Gross Profit		194			2			196
Selling, General and Administrative Expenses		(69	)		(41	)		(110	)
Operating Profit		125			(39	)		86
Other Income and Expense, net		(9	)		—			(9	)
Interest Expense		—			(45	)		(45	)
Add Back:
Depreciation and Amortization		12			—			12
Interest Expense		—			45			45
Consolidated EBITDA	$	128		$	(39	)	$	89
EBITDA %		17	%

Consolidated EBITDA for the nine months ended September 30, 2015 decreased compared to the same period in the prior year primarily due to:

· Lower EBITDA in the Filtration segment due to the loss of a significant customer and overall softness in the North America markets; and

· Unfavorable currency impacts of $16 million as a result of the strengthening of the U.S. Dollar, partially offset by

· Venezuela devaluation charges of $5 million recorded in the first quarter of 2014;

· Restructuring costs of $4 million recorded in the first quarter of 2014 for which there were no comparable charges in 2015.

Excluding currency impacts, consolidated EBITDA would have been $127 million for the nine months ended September 30, 2015, which is $1 million lower than the same period for 2014.

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Filtration Segment

Results for the Filtration segment for the three months ended September 30, 2015 and 2014 were as follows:

	Three Months Ended September 30,
(Dollars in millions)	2015			2014			Variance			Currency Effect(1)			VarianceExcluding Currency Effect
Net Sales	$	238		$	248		$	(10	)	$	(24	)	$	14
Cost of Sales		(176	)		(178	)		2			17			(15	)
Gross Profit		62			70			(8	)		(7	)		(1	)
Gross Profit %		26	%		28	%
Selling, General and Administrative Expenses		(21	)		(24	)		3			3			—
Operating Profit		41			46			(5	)		(4	)		(1	)
Operating Profit %		17	%		19	%
Other Income and Expense, net		(4	)		(1	)		(3	)		—			(3	)
Interest Expense		(1	)		(1	)		—			—			—
Add back:
Depreciation and Amortization		4			4			—			(1	)		1
Interest Expense		1			1			—			—			—
Segment EBITDA	$	41		$	49		$	(8	)	$	(5	)	$	(3	)
EBITDA %		17	%		20	%

(1) The currency effect was calculated by comparing the local currency balances for all international locations for both periods, each at the prior year exchange rate, to determine the impact of the currency between periods. These currency effects provide a clearer understanding of the operating results of the Company’s foreign entities because they exclude the varying effects that changes in foreign currency exchange rates may have on those results.

Three months ended September 30, 2015 compared to September 30, 2014

Net Sales. Net sales decreased by $10 million in the third quarter of 2015 in comparison to the third quarter of 2014.  Excluding the impact of currency, net sales increased $14 million compared to the third quarter of 2014.  The sales variance was driven primarily by:

· A $18 million decrease in North America due to lower volumes as a result of the termination of a relationship with a significant customer, as well as a softer U.S. aftermarket that has negatively impacted sales to our customers as well as our customers sales to various end markets. Excluding the impacts of currency, sales in North America were $15 million lower than the prior year, and

· A $5 million decrease in Europe due to unfavorable currency impacts.  Excluding the impacts of currency, sales in Europe were up $8 million as a result of higher sales to existing customers; partially offset by

· A $13 million increase in South America.  Excluding the impacts of currency, sales in South America improved $21 million compared to the same period in the prior year. The improvement in currency adjusted sales was driven by higher pricing to offset the impacts of the currency devaluation and increased sales volume to existing customers as a result of increased availability of raw materials, and addition of new products.

Cost of Sales. Cost of sales decreased by $2 million in the third quarter of 2015 in comparison to the third quarter of 2014. Excluding the impacts of currency, cost of sales increased $15 million in the third quarter of 2015 compared to prior year.  The increase was primarily related to increases in materials, labor and overhead costs.

Gross Profit. Gross profit decreased by $8 million in the third quarter of 2015 in comparison to the third quarter of 2014. Gross profit was at 26% and 28% of net sales for the three months ended September 30, 2015 and 2014, respectively. The decline in gross profit was primarily driven by the impacts of lower overall sales volume on absorption of fixed costs. Excluding the impacts of currency, gross profit decreased by $1 million in comparison to the third quarter of 2014.

Selling, General and Administrative Expenses. SG&A expenses decreased by $3 million in the third quarter of 2015 in comparison to the third quarter of 2014. Excluding the impacts of currency, SG&A was flat in the third quarter of 2015 compared to the third quarter of 2014.

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Operating Profit. Operating profit decreasedby $5 million in the third quarter of 2015 in comparison to the third quarter of 2014. The decrease in operating profit was driven primarily by lower sales. Operating profit was at 17% of net sales for the third quarter of 2015 compared to 19% in the same period in 2014.Excluding the impacts of currency, operating profit was $1 million lower in the second quarter of 2015 compared to the second quarter of 2014.

Segment EBITDA. Segment EBITDA decreased by $8 million in the third quarter of 2015 in comparison to the third quarter of 2014. Excluding the impacts of currency, segment EBITDA decreased $3 million in the third quarter of 2015 compared to the third quarter of 2014.

Results for the Filtration segment for the nine months ended September 30, 2015 and 2014 were as follows:

	Nine Months Ended September 30,
(Dollars in millions)	2015			2014			Variance			Currency Effect (1)			VarianceExcluding Currency Effect
Net Sales	$	682		$	732		$	(50	)	$	(72	)	$	22
Cost of Sales		(512	)		(538	)		26			52			(26	)
Gross Profit		170			194			(24	)		(20	)		(4	)
Gross Profit %		25	%		27	%
Selling, General and Administrative Expenses		(67	)		(69	)		2			6			(4	)
Operating Profit		103			125			(22	)		(14	)		(8	)
Operating Profit %		15	%		17	%
Other Income and Expense, net		(5	)		(9	)		4			—			4
Interest Expense		(2	)		—			(2	)		—			(2	)
Add back:
Depreciation and Amortization		13			12			1			(1	)		2
Interest Expense		2			—			2			—			2
Segment EBITDA	$	111		$	128		$	(17	)	$	(15	)	$	(2	)
EBITDA %		16	%		17	%

   (1) The currency effect was calculated by comparing the local currency balances for all international locations for both periods, each at the prior year exchange rate, to determine the impact of the currency between periods. These currency effects provide a clearer understanding of the operating results of the Company’s foreign entities because they exclude the varying effects that changes in foreign currency exchange rates may have on those results.

Nine Months Ended September 30, 2015 compared to September 30, 2014

Net Sales. Net sales decreased by $50 million for the nine months ended September 30, 2015 compared to the same period in the prior year.  Excluding the impact of currency, net sales increased $22 million compared to the same period in the prior year.  The sales variance was driven primarily by:

· A $54 million decrease in North America due to lower volumes as a result of the termination of a relationship with a significant customer as well as unfavorable weather in various parts of the U.S. in the first quarter that negatively impacted our customers sales to end markets such as agriculture and transportation, and an overall softness in the North America marketplace that has impacted sales to our customers. Excluding the impacts of currency, sales in North America were $47 million lower than the prior year, and

· A $20 million decrease in Europe due to unfavorable currency impacts.  Excluding the impacts of currency, sales in Europe increased $16 million as a result of higher sales to existing customers; partially offset by

· A $24 million increase in South America.  Excluding the impacts of currency, sales in South America improved $53 million compared to the same period in the prior year. The improvement in currency adjusted sales was driven by higher pricing to offset the impacts of the currency devaluation and increased sales volume to existing customers as a result of increased availability of raw materials, and addition of new products.

Cost of Sales. Cost of sales decreased by $26 million for the nine months ended September 30, 2015 compared to the same period in the prior year. Excluding the impacts of currency, cost of sales increased by $26 million for the nine months ended September 30, 2015 compared to prior year.  The increase was primarily related to increases in materials, labor and overhead costs.

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Gross Profit. Gross profit decreased by $24 million for the nine months ended September 30, 2015 compared to the same period in the prior year. Gross profit was at 25% and 27% of net sales for nine months ended September 30, 2015 and 2014, respectively. Excluding the impacts of currency, gross profit decreased by $4 million for the nine months ended September 30, 2015 compared to prior year.

Selling, General and Administrative Expenses. SG&A expenses decreased by $2 million for the nine months ended September 30, 2015 compared to the same period in 2014. Excluding the impacts of currency, SG&A increased $4 million in the nine months ended September 30, 2015 compared to the same period in 2014.  The increase was primarily driven by transaction costs associated with the announced merger with Mann + Hummel, as well as costs associated with the Litchfield environmental clean-up.

Operating Profit. Operating profit decreased by $22 million for the nine months ended September 30, 2015 in comparison to the same period of 2014. Operating profit was at 15% of net sales for the nine months ended September 30, 2015 compared 17% in the same period in 2014. Excluding the impacts of currency, operating profit was $8 million lower for the nine months ended September 30, 2015 compared to the same period in 2014.  The decrease in operating profit was driven by lower sales and gross margin and higher SG&A, as discussed above.

Other income and expense, net.  The decrease in expenses in the nine months ended September 30, 2015 in comparison to the same period in 2014 was driven primarily by a $5 million charge associated with currency devaluation in Venezuela in the first quarter of 2014.  See Note 14 to the Condensed Consolidated Financial Statements, “Venezuela Operations” for further information.  

Segment EBITDA. Segment EBITDA decreased by $17 million during the nine months ended September 30, 2015 in comparison to the third quarter of 2014. Excluding the impacts of currency, segment EBITDA is $2 million lower than the same period in 2014.

Results by Geographic Region

Net sales and Income (loss) from continuing operations before income tax provision and noncontrolling interest by geographic region were as follows:

	Three Months Ended September 30,
(Dollars in millions)	2015			2014			Variance
Net Sales
United States	$	141		$	158		$	(17	)
Foreign		97			90		$	7
Total net sales	$	238		$	248		$	(10	)
United States sales as a percent of total net sales		59	%		64	%
Foreign sales as a percent of total net sales		41	%		36	%
(Dollars in millions)	2015			2014			Variance
(Loss) income from continuing operations before income    tax provision, net of tax and    noncontrolling interest
United States	$	(8	)	$	(3	)	$	(5	)
Foreign		16			21			(5	)
Total income from continuing operations before income    tax provision, net of tax and    noncontrolling interest	$	8		$	18		$	(10	)

United States. Net sales in the United States decreased by $17 million in the third quarter of 2015 in comparison to the third quarter 2014 due to lower North America sales within Filtration. See “Segment Results” above. The United States income (loss) from continuing operations before income tax provision, net of tax and noncontrolling interest was lower than the foreign income from continuing operations before income tax provision, equity in income (loss), net of tax and noncontrolling interest due to the inclusion of corporate costs in the United States operations and higher profitability of certain subsidiaries in foreign locations. The majority of the Company’s debt relates to U.S. operations and, consequently, almost all of the associated interest expense is allocated to the domestic operations. During the third quarter of 2015, the U.S. operations had $13 million of interest expense and the foreign operations had $1 million of interest expense.

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Foreign. Foreign net sales increased by $7 million in the third quarterof2015 in comparison to the third quarter of 2014 due to higher pricing associated with Venezuela filtration products, largely offset by unfavorable currency impacts. See “Segment Results” above for a discussion of the impacts of currency on net sales for the third quarter of 2015. Income from continuing operations before income tax provision, net of tax and noncontrolling interest increased in the third quarterof 2015 in comparison to the third quarter of 2014 primarily as a result of an improvement in gross profit, which was driven by an increase in sales volume in the European Filtration operations.

	Nine Months Ended September 30,
(Dollars in millions)	2015			2014			Variance
Net Sales
United States	$	426		$	477		$	(51	)
Foreign		256			264		$	(8	)
Total net sales	$	682		$	741		$	(59	)
United States sales as a percent of total net sales		62	%		64	%
Foreign sales as a percent of total net sales		38	%		36	%
(Dollars in millions)	2015			2014			Variance
(Loss) income from continuing operations before income    tax provision, net of tax and    noncontrolling interest
United States	$	(25	)	$	(17	)	$	(8	)
Foreign		46			49			(3	)
Total income from continuing operations before income    tax provision, net of tax and    noncontrolling interest	$	21		$	32		$	(11	)

United States. Net sales in the United States decreased by $51 million in the nine months ended September 30, 2015 in comparison to the same period in 2014 due to lower North America sales within Filtration. See “Segment Results” section above. The United States income (loss) from continuing operations before income tax provision, net of tax and noncontrolling interest was lower than the foreign income from continuing operations before income tax provision, net of tax and noncontrolling interest due to the inclusion of corporate costs in the United States operations and higher profitability of certain subsidiaries in foreign locations. The majority of the Company’s debt relates to U.S. operations and, consequently, almost all of the associated interest expense is allocated to the domestic operations. During the first nine months of 2015, the U.S. operations had $38 million of interest expense and the foreign operations had $2 million of interest expense.

Foreign. Foreign net sales decreased by $8 million in nine months ended September 30, 2015 in comparison to the same period of 2014 due to unfavorable currency largely offset by higher pricing associated with Venezuela filtration products. See “Segment Results” above for a discussion of the impacts of currency on net sales for the nine months ended September 30, 2015. Income from continuing operations before income tax provision, net of tax and noncontrolling interest decreased in the nine months ended September 30, 2015  in comparison to the same time period in 2014 primarily as a result of unfavorable currency.

Liquidity and Capital Resources

The Company’s primary source of liquidity is cash flow from operations and available borrowings from the ABL Revolver.

As of September 30, 2015, the Company had $820 million in aggregate indebtedness. As of September 30, 2015, the Company had an additional $81 million of borrowing capacity available under the ABL Revolver after giving effect to $7 million in outstanding letters of credit, none of which was drawn against, and less than $1 million for borrowing base reserves. In addition, the Company had cash and cash equivalents of $118 million as of September 30, 2015. The Company had $85 million of cash and cash equivalents outside the United States, of which approximately $7 million is considered permanently reinvested for funding ongoing operations outside of the U.S. If such permanently reinvested funds are needed for operations in the U.S., the Company would be required to accrue additional tax expense, primarily related to foreign withholding taxes.

Based on the current level of operations, the Company believes that cash flow from operations and available cash, together with available borrowings under the ABL Revolver, will be adequate to meet short term and long term liquidity needs. The ABL Revolver matures in April 2018, the Senior Notes mature in May 2021, the Term Loan B-1 matures in April 2016 and the Term Loan B-2 matures in April 2020. If the Company were to undertake a significant acquisition or capital improvement plan, it may need additional sources of liquidity. The Company expects to meet any such liquidity needs by entering into new or additional credit facilities and/or

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offering new or additional debt securities, but whether such sources of liquidity will be available to the Company at any given point in the future will depend on a number of factors that are outside of the Company’s control, including general market conditions.

ABL Revolver

The Company replaced its existing asset-based credit facility with a new ABL Revolver on April 25, 2013. The ABL Revolver comprises a revolving credit facility of up to $175 million for borrowings available solely to the U.S. domestic borrowers, including (i) a $30 million sub-limit for letters of credit and (ii) a $15 million swingline facility. Availability under the ABL Revolver is based upon monthly (or more frequent under certain circumstances) borrowing base valuations of the Company’s eligible inventory and accounts receivable, among other things, and is reduced by certain reserves in effect from time to time.

At September 30, 2015, there were no outstanding borrowings under the ABL Revolver. The Company had an additional $85 million of availability after giving effect to $7 million in outstanding letters of credit and less than $1 million for borrowing base reserves as of September 30, 2015.

Maturity. The ABL Revolver is scheduled to mature on April 25, 2018.

Guarantees and collateral. The indebtedness, obligations and liabilities under the ABL Revolver are unconditionally guaranteed jointly and severally on a senior secured basis by the Company and certain of its current and future U.S. subsidiaries, and are secured, subject to permitted liens and other exceptions and exclusions, by a first-priority lien on accounts receivable, inventory, cash, deposit accounts, securities accounts and proceeds of the foregoing and certain assets related thereto and a second-priority lien on the collateral that secures the Term Loans on a first-priority basis.

Mandatory prepayments. If at any time the outstanding borrowings under the ABL Revolver (including outstanding letters of credit and swingline loans) exceed the lesser of (i) the borrowing base as in effect at such time and (ii) the aggregate revolving commitments as in effect at such time, the borrowers will be required to prepay an amount equal to such excess and/or cash collateralize outstanding letters of credit.

Voluntary prepayments. Subject to certain conditions, the ABL Revolver allows the borrowers to voluntarily reduce the amount of the revolving commitments and to prepay the loans without premium or penalty other than customary breakage costs for LIBOR rate contracts.

Interest rates and fees. Outstanding borrowings under the ABL Revolver accrue interest at an annual rate of interest equal to (i) a base rate plus the applicable spread, as set forth below or (ii) a LIBOR rate plus the applicable spread, as set forth below. Swingline loans bear interest at a base rate plus the applicable spread. The Company will pay a commission on letters of credit issued under the new ABL Revolver at a rate equal to the applicable spread for loans based upon the LIBOR rate.

Level	Average Aggregate Availability			Base Rate Loans and Swingline Loans			LIBOR Loans
I	≤	$	50,000,000		1.00	%		2.00	%
II	>	$	50,000,000
		but≤
		$	100,000,000		0.75	%		1.75	%
III	>	$	100,000,000		0.50	%		1.50	%

The borrowers will pay certain fees with respect to the ABL Revolver, including (i) an unused commitment fee on the undrawn portion of the credit facility of 0.25% per annum in the event that more than 50% of the commitments (excluding swingline loans) under the credit facility are utilized, and 0.375% per annum in the event that no more than 50% of the commitments (excluding swingline loans) under the credit facility are utilized and (ii) customary annual administration fees and fronting fees in respect of letters of credit equal to 0.125% per annum on the stated amount of each letter of credit outstanding during each fiscal quarter. During an event of default, all loans and other obligations under the ABL Revolver may bear interest at a rate 2.00% in excess of the otherwise applicable rate of interest.

Cash Dominion. Commencing on the day that an event of default occurs or availability under the ABL Revolver is less than the greater of 12.5% of the total borrowing base and $12.5 million and continuing until no event of default has existed and availability has been greater than such thresholds at all times for 60 consecutive days, amounts in the Company’s deposit accounts and the deposit accounts of the guarantors (other than certain excluded accounts) will be transferred daily into a blocked account held by the administrative agent and applied to reduce the outstanding amounts under the ABL Revolver.

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Covenants. The ABL Revolver contains negative covenants that, among other things, limit or restrict the ability of the Company and its subsidiaries to: create liens and encumbrances; incur additional indebtedness; merge, dissolve, liquidate or consolidate; make acquisitions, investments, advances or loans; dispose of or transfer assets; pay dividends or make other payments in respect of their capital stock; amend certain material governance documents; change the nature of the business of the borrowers and their subsidiaries; redeem or repurchase capital stock or prepay, redeem or repurchase certain debt; engage in certain transactions with affiliates; change the borrowers’ fiscal periods; and enter into certain restrictive agreements. The ABL Revolver also contains certain customary affirmative covenants and events of default, including a change of control.

In addition, commencing on the day that an event of default occurs or availability under the ABL Revolver is less than the greater of 10% of the total borrowing base and $10 million and continuing until no event of default has existed and availability under the ABL Revolver has been greater than such thresholds at all times, in each case, for 30 consecutive days, the Company will be required to maintain a fixed charge coverage ratio of at least 1.0x measured for the last 12-month period. As of September 30, 2015, the Company remained in compliance with all debt covenants. The fixed charge coverage ratio was 2.21 as of September 30, 2015. If none of the covenant triggers have occurred, the impact of falling below the fixed charge coverage ratio would not be a default but instead would limit the Company’s ability to pursue certain operational or financial transactions (e.g. acquisitions).

On February 4, 2014, the Company entered into (i) the First Amendment to the Credit Agreement dated as of February 4, 2014 (“Term Loan Amendment”), among Affinia, JP Morgan Chase Bank, NA, as administrative agent and the lenders party thereto and (ii) the First Amendment to the ABL Credit Agreement dated as of February 4, 2014 (“ABL Amendment”), among Affinia, certain subsidiaries party thereto, the lenders party thereto and Bank of America, N.A, as administrative agent. The Term Loan Amendment and the ABL Amendment are referred to herein collectively as the “Amendments.”

The Amendments, among other things, amend certain negative covenants to permit the sale of the Chassis group and to permit certain restricted payments and loans and advances to Holdings. The Term Loan Amendment also amends certain prepayment terms in connection with the Chassis sale.

Indenture

Senior Notes. In April 2013, Affinia issued $250 million of Senior Notes as part of the refinancing. The Senior Notes accrue interest at the rate of 7.75% per annum, payable semi-annually on May 1 and November 1 of each year. The Senior Notes will mature on May 1, 2021. The terms of the Indenture provide that, among other things, the Senior Notes rank equally in right of payment to all of Affinia’s and all of the Company’s 100% owned current and future domestic subsidiaries (“Guarantors”) existing and future senior debt and senior in right of payment to all of Affinia’s and Guarantors’ existing and future subordinated debt. The Senior Notes are structurally subordinated to all of the liabilities and obligations of the Company’s subsidiaries that do not guarantee the Senior Notes. The Senior Notes are effectively junior in right of payment to all of Affinia’s and the Guarantors’ secured indebtedness, including the Term Loans and the ABL Revolver, to the extent of the value of the collateral securing such indebtedness. The outstanding balance of the Senior Notes at September 30, 2015 was $250 million.

Guarantees. The Guarantors guarantee Affinia’s obligations under the Notes on a senior unsecured basis.

Interest Rate. Interest on the Notes accrues at a rate of 7.75% per annum. Interest on the Notes is payable in cash semiannually in arrears on May 1 and November 1 of each year.

Other Covenants. The Indenture contains affirmative and negative covenants that, among other things, limit or restrict Affinia’s ability (as well as the Guarantors) to: incur additional debt; provide guarantees and issue mandatorily redeemable preferred stock; pay dividends on or make distributions in respect of capital stock or make certain other restricted payments or investments including the prepayment of certain indebtedness; enter into agreements that restrict distributions from restricted subsidiaries; sell or otherwise dispose of assets, including capital stock of restricted subsidiaries; enter into transactions with affiliates; create or incur liens; and merge, consolidate or sell substantially all of its assets.

Events of Default. The Indenture provides for customary events of default (subject in certain cases to customary grace and cure periods), which include nonpayment, breach of covenants in the Indenture, payment defaults or acceleration of other indebtedness, failure to pay certain judgments and certain events of bankruptcy and insolvency. Generally, if an event of default occurs, the Trustee or holders of at least 25% in principal amount of the then outstanding Notes may declare the principal, premium, if any, interest and other monetary obligations on all the Notes to be due and payable immediately.

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Term Loan Facility

In April 2013, the Company entered into a credit facility (the “Term Loan Facility”) consisting of (i) a Term Loan B-1 in an aggregate principal amount of $200 million and (ii) a Term Loan B-2 in an aggregate principal amount of $470 million (collectively the “Term Loans”). The Term Loan B-1 was offered at a price of 99.75%, of its face value, resulting in approximately $199 million of net proceeds for the Term Loan B-1. Term Loan B-2 was offered at a price of 99.50%, of its face value, resulting in approximately $468 million of net proceeds for Term Loan B-2. The $1 million and $2 million original issue discount for Term Loan B-1 and Term Loan B-2, respectively, will be amortized based on the effective interest rate method and included in interest expense until the Term Loans mature. Term Loan B-1 amortizes in quarterly installments in an amount equal to 1.00% per annum, with the balance due on April 25, 2016. Term Loan B-2 amortizes in quarterly installments in an amount equal to 1.00% per annum, with the balance due on April 25, 2020. As of September 30, 2015, $175 million principal amount of Term Loan B-1 was outstanding, net of less than $1 million issue discount which is being amortized until the Term Loan B-1 matures and $366 million principal amount of Term Loan B-2 was outstanding, net of the $2 million issue discount which is being amortized until the Term Loan B-2 matures.

Guarantees and collateral. The indebtedness, obligations and liabilities under the Term Loan Facility are unconditionally guaranteed jointly and severally on a senior secured basis by the Company and certain of its current and future U.S. subsidiaries, and are secured, subject to permitted liens and other exceptions and exclusions, by a first-priority lien on substantially all tangible and intangible assets of the borrower and each guarantor (including (i) a perfected pledge of all of the capital stock of the borrower and each direct, wholly-owned material subsidiary held by the borrower or any guarantor (subject to certain limitations with respect to foreign subsidiaries) and (ii) perfected security interests in, and mortgages on, equipment, general intangibles, investment property, intellectual property, material fee-owned real property, intercompany notes and proceeds of the foregoing) except for certain excluded assets and the collateral securing the ABL Revolver on a first priority basis, and a second-priority lien on the collateral securing the ABL Revolver on a first-priority basis.

Mandatory prepayments. The Term Loan Facility requires the following amounts to be applied to prepay the Term Loans, subject to certain thresholds, exceptions and reinvestment rights: 100% of the net proceeds from the incurrence of indebtedness (other than permitted indebtedness), 100% of the net proceeds of certain asset sales (including insurance or condemnation proceeds), other than the collateral securing the ABL Revolver on a first-priority basis, and 50% of excess cash flow with stepdowns to 25% and 0% based on certain leverage targets.

Mandatory prepayments will be allocated ratably between Term Loan B-1 and Term Loan B-2 and, within each, will be applied to reduce remaining amortization payments in the direct order of maturity for the immediately succeeding eight quarters and, thereafter, pro rata.

Voluntary prepayment. The Company may voluntarily prepay outstanding Term Loans in whole or in part at any time without premium or penalty (other than a 1.00% premium payable until, in the case of Term Loan B-1, nine months following April 25, 2013 and, in the case of Term Loan B-2, one year following April 25, 2013, on (i) the amount of loans prepaid or refinanced with proceeds of long-term bank debt financing or any other financing similar to such borrowings having a lower effective yield or (ii) the amount of loans the terms of which are amended to the same effect), subject to payment of customary breakage costs in the case of LIBOR rate loans. Optional prepayments of the Term Loans will be applied to the remaining installments thereof at the direction of the Company.

Interest rates. Outstanding borrowings under the Term Loan Facility accrue interest at an annual rate of interest equal to (i) a base rate plus the applicable spread or (ii) a LIBOR rate plus the applicable spread. The applicable margin for borrowings under Term Loan B-1 is 1.75% with respect to base rate borrowings and 2.75% with respect to LIBOR rate borrowings, and the applicable margin for borrowing under the Term Loan B-2 is 2.50% with respect to base rate borrowings and 3.50% with respect to LIBOR rate borrowings. The LIBOR rate is subject to a floor of 0.75% per annum with respect to Term Loan B-1 and 1.25% per annum with respect to Term Loan B-2. Overdue principal with respect to the Term Loans will bear interest at a rate 2.00% in excess of the otherwise applicable rate of interest and other overdue amounts with respect to the Term Loans will bear interest at a rate of 2.00% in excess of the rate applicable to base rate borrowings.

Covenants. The Term Loan Facility contains negative covenants that, among other things, limit or restrict the ability of the Company and its subsidiaries to create liens and encumbrances; incur additional indebtedness; merge, dissolve, liquidate or consolidate; make acquisitions, investments, advances or loans; dispose of or transfer assets; pay dividends or make other payments in respect of their capital stock; amend certain material governance documents; change the nature of the business of the borrower and its subsidiaries; redeem or repurchase capital stock or prepay, redeem or repurchase certain debt; engage in certain transactions with affiliates; change the borrower’s fiscal periods; and enter into certain restrictive agreements. The Term Loan Facility also contains certain customary affirmative covenants and events of default, including a change of control.

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CASH FLOW INFORMATION

Operating Cash Flows

Net cash provided by operating activities is summarized in the table below for the nine months ended September 30, 2015 and 2014:

	Nine Months Ended September 30,
(Dollars in millions)	2015			2014
Net (loss) income	$	(28	)	$	57
Loss (gain) on the sale of businesses		45			(32	)
Write-off of unamortized deferred financing cost		—			1
Change in trade accounts receivable		(4	)		(58	)
Change in inventories		(31	)		(19	)
Change in other current operating liabilities		28			48
Subtotal		10			(3	)
Other changes in operating activities		38			7
Net cash provided by operating activities	$	48		$	4

Net income (loss)—Net income decreased for the nine months ended compared to the nine months ended September 30, 2014 driven by the loss on the sale of the ASA recorded in the third quarter of 2015, the gain on the Chassis sale recorded in 2014 and lower sales in 2015.

Loss (gain) on the sale—For the nine months ended September 30, 2015, the results include a pre-tax loss of $25 million for the sale of Pellegrino and a pre-tax loss of $20 million for the sale of Argentina and Uruguay, which were completed in the third quarter of 2015.

Change in trade accounts receivable—The change in accounts receivable was a $4 million and $58 million use of cash in the nine months ended September 30, 2015 and 2014, respectively. The change in trade account receivable is due to timing of payments and the inclusion of ASA accounts receivable activity in 2015 and Chassis in 2014.

Change in inventories—The change in inventories was a $31 million and $19 million use of cash in the nine months ended September 30, 2015 and 2014, respectively. The change in inventories is primarily due to higher inventory balances due to lower sales in 2015.

Investing Cash Flows

Net cash used in investing activities is summarized in the table below for the nine months ended September 30, 2015 and 2014:

	Nine Months Ended September 30,
(Dollars in millions)	2015			2014
Proceeds from sale of business, net of cash transferred	$	56		$	149
Proceeds from sale of equity method investment		—			4
Change in restricted cash		(2	)		—
Additions to property, plant and equipment		(17	)		(18	)
Net cash provided by investing activities	$	37		$	135

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Financing Cash Flows

Net cash provided by financing activities is summarized in the table below for the nine months ended September 30, 2015 and 2014:

	Nine Months Ended September 30,
(Dollars in millions)	2015			2014
Proceeds from other debt	$	24			—
Repayment of other debt		(15	)		(10	)
Proceeds from stock options exercised		1			—
Repayment of term loans		—			(109	)
Distribution to shareholders		(15	)		(57	)
Other financing activities		(1	)		—
Net cash used in financing activities	$	(6	)	$	(176	)

Other Information

The Company owns property in Litchfield, Illinois on which various historic environmental contaminants have been discovered. These contaminants are self-contained on the property and, with the exception of a small area with polychlorinated biphenyl (PCB) impact, are not required by law to be remediated.  The Company entered the site into the Illinois Environmental Protection Agency’s (“IEPA”) voluntary Site Remediation Program and has received IEPA approval of a previously filed Remedial Action Plan (“RAP”) for one portion of the site.  The remediation for that portion of the site commenced in June 2015 and was completed in September 2015. A RAP for the other portion of the site, including where PCBs are located, is being prepared and will be submitted to IEPA, the Army Corps of Engineers and the U.S. Environmental Protection Agency.  It is anticipated that such RAP will be submitted in the fourth quarter of 2015.  The Company’s goal is to obtain a combination of comprehensive and focused No Further Remediation (NFR) letters for the Site. The current cost estimate to complete all of the voluntary work included in the approved RAP and expected to be included in the second RAP, including costs already incurred, is approximately $4 million.  Since soil sampling and testing is not yet complete and a full site remediation study has not been issued on the area associated with the legally required PCB clean-up, the Company cannot currently reasonably estimate the cost of the PCB clean-up.  It is not expected that the cost associated with this clean-up will have a material impact on the Company’s results of operations, financial position or cash flows.  There are currently no reserves associated with these cost estimates.   

Contractual Obligations

Except as set forth in Note 9 to the Condensed Consolidated Financial Statements, “Commitments and Contingencies” there were no material changes in the Company’s commitments under contractual obligations, as disclosed in the Company’s audited consolidated financial statements for the year ended December 31, 2014. The Company’s principal commitments consist of obligations under debt obligations at maturity, under operating lease agreements, and under purchase commitments for property, plant, and equipment.

Off-Balance Sheet Arrangements

The Company has not entered into any off-balance sheet arrangements and does not have any holdings in variable interest entities.

ITEM 3. QUANTITATIVE AND QUALITATIVE DISCLOSURES ABOUT MARKET RISK

There have been no material changes to the information concerning the Company’s exposures to market risk as stated in the Company’s Annual Report on Form 10-K for the year ended December 31, 2014. See Note 6 to the Condensed Consolidated Financial Statements, “Derivatives,” for information with respect to foreign currency risk, interest rate risk and commodity price risk. The translated values of revenue and expense from the Company’s international operations are subject to fluctuations due to changes in currency exchange rates.

The Company is exposed to various market risks, such as currency exchange and interest rate fluctuation. Where necessary to minimize such risks, the Company may enter into financial derivative transactions; however, the Company does not enter into derivatives or other financial instruments for trading or speculative purposes.

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Currency risk

The Company conducts business throughout the world. Although the Company manages its businesses in such a way as to reduce a portion of the risks associated with operating internationally, changes in currency exchange rates may adversely impact Affinia’s results of operations and financial position.

The results of operations and financial position of each of the Company’s operations are measured in their respective local (functional) currency. Business transactions denominated in currencies other than an operation’s functional currency produce foreign exchange gains and losses, as a result of the re-measurement process, as described in ASC Topic 830, “Foreign Currency Matters.” To the extent that the Company’s business activities create monetary assets or liabilities denominated in a non-local currency, changes in an entity’s functional currency exchange rate versus each currency in which an entity transacts business have a varying impact on an entity’s results of operations and financial position, as reported in functional currency terms. Therefore, for entities that transact business in multiple currencies, the Company seeks to minimize the net amount of cash flows and balances denominated in non-local currencies. However, in the normal course of conducting international business, some amount of non-local currency exposure will exist. Therefore, management monitors these exposures and may engage in business activities or execute financial hedge transactions intended to mitigate the potential financial impact due to changes in the respective exchange rates.

The Company’s consolidated results of operations and financial position, as reported in U.S. Dollars, are also affected by changes in currency exchange rates. The results of operations of non-U.S. Dollar functional entities are translated into U.S. Dollars for consolidated reporting purposes each period at the average currency exchange rate experienced during the period. To the extent that the U.S. Dollar may appreciate or depreciate over time, the contribution of non-U.S. Dollar denominated results of operations to our U.S. Dollar reported consolidated earnings will vary accordingly. Therefore, changes in the various local currency exchange rates, as applied to the revenue and expenses of the Company’s non-U.S. Dollar operations may have a significant impact on sales and, to a lesser extent, consolidated net income trends. In addition, a significant portion of the Company’s consolidated financial position is maintained at foreign locations and is denominated in functional currencies other than the U.S. Dollar. The non-U.S. Dollar denominated monetary assets and liabilities are translated into U.S. Dollars at each respective currency’s exchange rate then in effect at the end of each reporting period. The financial impact of the translation process is reflected within the other comprehensive income component of shareholder’s equity. Accordingly, the amounts shown in our consolidated shareholder’s equity account will fluctuate depending upon the cumulative appreciation or depreciation of the U.S. Dollar versus each of the respective functional currencies in which Affinia conducts business. Management seeks to lessen the potential financial impact upon our consolidated results of operations due to exchange rate changes by engaging in business activities or by executing financial derivative transactions intended to mitigate specific transactional underlying currency exposures. Affinia does not engage in activities solely intended to counteract the impact that changes in currency exchange rates may have upon our U.S. Dollar reported statement of financial condition nor does Affinia engage in currency transactions for speculative purposes.

See Note 14 to the Condensed Consolidated Financial Statements, “Venezuela Operations” for a discussion regarding the currency devaluation recorded in the first quarter of 2014, the fourth quarter of 2014 and the second and third quarter of 2015.

Affinia’s foreign currency exchange rate risk management efforts primarily focus upon operationally managing the net amount of non-functional currency denominated monetary assets and liabilities. In addition, the Company routinely executes short-term currency exchange rate forward contracts intended to mitigate the earnings impact related to the re-measurement process. See Note 6 to the Condensed Consolidated Financial Statements, “Derivatives,” for additional information with respect to Affinia’s currency exchange rate derivatives.

Interest rate risk

Affinia is exposed to the risk of rising interest rates to the extent that it funds operations with short-term or variable-rate borrowings. At September 30, 2015, the Company’s $820 million of aggregate debt outstanding consisted of $570 million of floating-rate debt and $250 million of fixed-rate debt.

Pursuant to the Company’s interest rate risk management policy, it actively monitors and manages the fixed versus floating rate debt composition within a specified range. At quarter-end, fixed rate debt comprised 32% of total debt. Based on the amount of floating-rate debt outstanding at September 30, 2015, a 1% rise in interest rates would result in $5 million in incremental interest expense.

44

ITEM 4. CONTROLS AND PROCEDURES  

The Company maintains disclosure controls and procedures that are designed to reasonably ensure that information required to be disclosed in its reports under the Securities Exchange Act of 1934 (the “Exchange Act”) are recorded, processed, summarized and reported within the time periods specified in the Securities and Exchange Commission’s rules and forms, and that such information is accumulated and communicated to the Company’s management, including its principal executive officer and principal financial officer, as appropriate, to allow timely decisions regarding required disclosures.

Any controls and procedures, no matter how well designed and operated, can provide only reasonable assurance of achieving the desired control objectives. Under the supervision and with the participation of the Company’s management, including its principal executive officer and principal financial officer, Affinia conducted an evaluation of its disclosure controls and procedures, as such term is defined under Rule 13a-15(e) promulgated under the Exchange Act. Based on this evaluation, the Company’s principal executive officer and its principal financial officer concluded that the Company’s disclosure controls and procedures were effective at the reasonable assurance level as of the quarter ended September 30, 2015.

During the quarter ended September 30, 2015, there were no changes in Affinia’s internal control over financial reporting (as such term is defined in Rules 13a-15(f) and 15d-15(f) under the Exchange Act that have materially affected, or are reasonably likely to materially affect, its internal control over financial reporting.

PART II

OTHER INFORMATION

ITEM 1. LEGAL PROCEEDINGS

For further information regarding legal proceedings, see Note 11 to the Condensed Consolidated Financial Statements, “Legal Proceedings” which information is incorporated into this Part II, Item 1 by reference.

ITEM 1A. RISK FACTORS

In addition to the other information set forth in this report, carefully consider the factors discussed in Part I, “Item 1A. Risk Factors” in the Company’s Annual Report on Form 10-K for the year ended December 31, 2014, which could materially affect the Company’s business, financial condition or future results. The risks described in the Annual Report on Form 10-K are not the only risks facing the Company. Additional risks and uncertainties not currently known or that are not currently deemed to be immaterial also may materially adversely affect the Company’s business, financial condition and/or operating results. There have been no material changes to the risk factors disclosed in Part I, “Item 1A. Risk Factors” in the Company’s Annual Report on Form 10-K for the year ended December 31, 2014.

45

ITEM 6. EXHIBITS  

(a) Exhibits

2.1	Quota Purchase and Sale Agreement, dated June 12, 2015, by and between Affinia Canada ULC, Affinia Southern Holdings LLC, Distribuidora Automotiva S.A. and Car Central De Autopecas e Rolamentos Ltda., incorporated herein by reference from Exhibit 2.1 on Form 8-K of Affinia Group Intermediate Holdings Inc. filed June 19, 2015.
2.2	Quota Purchase and Sale Agreement, dated June 12, 2015, by and between Affinia Canada ULC, Affinia Southern Holdings LLC, Auto Norte Distribuidora de Pecas Ltda., Cobra Rolamentos e Autopecas Ltda., Distribuidora Automotiva S.A., Jorge C. Schertel, Pedro Molina Quaresma and Sedim-Administracao e Participacoes Ltda., incorporated herein by reference from Exhibit 2.2 on Form 8-K of Affinia Group Intermediate Holdings Inc. filed June 19, 2015.
31.1	Certification of President and Chief Executive Officer pursuant to Rule 13a-14(a) of the Securities and Exchange Act of 1934, as amended.
31.2	Certification of Senior Vice President and Chief Financial Officer pursuant to Rule 13a-14(a) of the Securities and Exchange Act of 1934, as amended.
32.1	Certifications of Chief Executive Officer and Chief Financial Officer pursuant to 18 U.S.C. Section 1350(b), and Rule 13a-14(b) of the Securities Exchange Act of 1934.
101.INS	XBRL Instance Document.
101.SCH	XBRL Taxonomy Extension Schema Document.
101.CAL	XBRL Taxonomy Extension Calculation Linkbase Document.
101.DEF	XBRL Taxonomy Extension Definition Linkbase Document.
101.LAB	XBRL Taxonomy Extension Label Linkbase Document.
101.PRE	XBRL Taxonomy Extension Presentation Linkbase Document.

46

SIGNATURES

Pursuant to the requirements of the Securities and Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by the undersigned thereunto duly authorized.

AFFINIA GROUP INTERMEDIATE HOLDINGS INC.
By:	/s/ Keith A. Wilson, Jr
	Keith A. Wilson, Jr.
	President and Chief Executive Officer (Principal Executive Officer)
By:	/s/ Steven P. Klueg
	Steven P. Klueg Senior Vice President and Chief Financial Officer (Principal Financial Officer)

Date: November 12, 2015

47

EX-31.1

Exhibit 31.1

CERTIFICATION OF CHIEF EXECUTIVE OFFICER

PURSUANT TO RULE 13a-14(a)

I, Keith A. Wilson, Jr certify that:

1. I have reviewed this quarterly report on Form 10-Q for the quarter ended September 30, 2015 of Affinia Group Intermediate Holdings Inc.;

2. Based on my knowledge, this report does not contain any untrue statement of a material fact or omit to state a material fact necessary to make the statements made, in light of the circumstances under which such statements were made, not misleading with respect to the period covered by this report;

3. Based on my knowledge, the financial statements, and other financial information included in this report, fairly present in all material respects the financial condition, results of operations and cash flows of the registrant as of, and for, the periods presented in this report;

4. The registrant’s other certifying officer and I are responsible for establishing and maintaining disclosure controls and procedures (as defined in Exchange Act Rules 13a-15(e) and 15d-15(e)) and internal control over financial reporting (as defined in Exchange Act Rules 13a-15(f) and 15d-15(f)) for the registrant and have:

(a) Designed such disclosure controls and procedures, or caused such disclosure controls and procedures to be designed under our supervision, to ensure that material information relating to the registrant, including its consolidated subsidiaries, is made known to us by others within those entities, particularly during the period in which this report is being prepared;

(b) Designed such internal control over financial reporting, or caused such internal control over financial reporting to be designed under our supervision, to provide reasonable assurance regarding the reliability of financial reporting and the preparation of financial statements for external purposes in accordance with generally accepted accounting principles;

(c) Evaluated the effectiveness of the registrant’s disclosure controls and procedures and presented in this report our conclusions about the effectiveness of the disclosure controls and procedures, as of the end of the period covered by this report based on such evaluation; and

(d) Disclosed in this report any change in the registrant’s internal control over financial reporting that occurred during the registrant’s most recent fiscal quarter (the registrant’s fourth fiscal quarter in the case of an annual report) that has materially affected, or is reasonably likely to materially affect, the registrant’s internal control over financial reporting; and

5. The registrant’s other certifying officer and I have disclosed, based on our most recent evaluation of internal control over financial reporting, to the registrant’s auditors and the audit committee of the registrant’s board of directors (or persons performing the equivalent functions):

(a) All significant deficiencies and material weaknesses in the design or operation of internal control over financial reporting, which are reasonably likely to adversely affect the registrant’s ability to record, process, summarize and report financial information; and

(b) Any fraud, whether or not material, that involves management or other employees who have a significant role in the registrant’s internal control over financial reporting.

Date: November 12, 2015

/s/ Keith A. Wilson, Jr.

Keith A. Wilson, Jr.

President and Chief Executive Officer

EX-31.2

Exhibit 31.2

CERTIFICATION OF CHIEF FINANCIAL OFFICER

PURSUANT TO RULE 13a-14(a)

I, Steven P. Klueg, certify that:

1. I have reviewed this quarterly report on Form 10-Q for the quarter ended September 30, 2015 of Affinia Group Intermediate Holdings Inc.;

2. Based on my knowledge, this report does not contain any untrue statement of a material fact or omit to state a material fact necessary to make the statements made, in light of the circumstances under which such statements were made, not misleading with respect to the period covered by this report;

3. Based on my knowledge, the financial statements, and other financial information included in this report, fairly present in all material respects the financial condition, results of operations and cash flows of the registrant as of, and for, the periods presented in this report;

4. The registrant’s other certifying officer and I are responsible for establishing and maintaining disclosure controls and procedures (as defined in Exchange Act Rules 13a-15(e) and 15d-15(e)) and internal control over financial reporting (as defined in Exchange Act Rules 13a-15(f) and 15d-15(f)) for the registrant and have:

(a) Designed such disclosure controls and procedures, or caused such disclosure controls and procedures to be designed under our supervision, to ensure that material information relating to the registrant, including its consolidated subsidiaries, is made known to us by others within those entities, particularly during the period in which this report is being prepared;

(b) Designed such internal control over financial reporting, or caused such internal control over financial reporting to be designed under our supervision, to provide reasonable assurance regarding the reliability of financial reporting and the preparation of financial statements for external purposes in accordance with generally accepted accounting principles;

(c) Evaluated the effectiveness of the registrant’s disclosure controls and procedures and presented in this report our conclusions about the effectiveness of the disclosure controls and procedures, as of the end of the period covered by this report based on such evaluation; and

(d) Disclosed in this report any change in the registrant’s internal control over financial reporting that occurred during the registrant’s most recent fiscal quarter (the registrant’s fourth fiscal quarter in the case of an annual report) that has materially affected, or is reasonably likely to materially affect, the registrant’s internal control over financial reporting; and

5. The registrant’s other certifying officer and I have disclosed, based on our most recent evaluation of internal control over financial reporting, to the registrant’s auditors and the audit committee of the registrant’s board of directors (or persons performing the equivalent functions):

(a) All significant deficiencies and material weaknesses in the design or operation of internal control over financial reporting, which are reasonably likely to adversely affect the registrant’s ability to record, process, summarize and report financial information; and

(b) Any fraud, whether or not material, that involves management or other employees who have a significant role in the registrant’s internal control over financial reporting.

Date: November 12, 2015

/s/ Steven P. Klueg

Steven P. Klueg

Senior Vice President and Chief Financial Officer

EX-32.1

Exhibit 32.1

CERTIFICATION OF EXECUTIVE OFFICERS^*

Pursuant to 18 U.S.C. Section 1350, each of the undersigned officers of Affinia Group Intermediate Holdings Inc. (the “Company”) hereby certifies that the Company’s Quarterly Report on Form 10-Q for the period ended September 30, 2015 (the “Report”) fully complies with the requirements of Section 13(a) or 15(d), as applicable, of the Securities Exchange Act of 1934 and the information contained in the Report fairly presents, in all material respects, the financial condition and results of operations of the Company.

/s/ Keith A. Wilson, Jr.

Keith A. Wilson, Jr.

President and Chief Executive Officer

November 12, 2015

/s/ Steven P. Klueg

Steven P. Klueg

Senior Vice President and Chief Financial Officer

November 12, 2015

* The foregoing certification is being furnished solely pursuant to 18 U.S.C. section 1350 and is not being filed as part of the Report or as a separate disclosure document.

XML

Segment Information - Schedule of Financial Information of Filtration Segment, Corporate, Eliminations and Other (Detail) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Sep. 30, 2015	Sep. 30, 2014	Sep. 30, 2015	Sep. 30, 2014
Segment Reporting Information [Line Items]
Net sales	$ 238	$ 248	$ 682	$ 741
Operating Profit	26	33	66	86
Operating Segments [Member] | Filtration Segment [Member]
Segment Reporting Information [Line Items]
Net sales	238	248	682	732
Operating Profit	41	46	103	125
Corporate, Eliminations & Other [Member]
Segment Reporting Information [Line Items]
Net sales				9
Operating Profit	$ (15)	$ (13)	$ (37)	$ (39)

XML

Legal Proceedings - Additional Information (Detail) - USD ($)	9 Months Ended
	Sep. 30, 2015	Dec. 31, 2014
Leases [Abstract]
Accrued for civil liability	$ 2,000,000	$ 2,000,000
Aggregated maximum exposure to loss	1,000,000
Reserves associated with claims	0
Estimated cost for site remediation	4,000,000
Reserve associated with site remediation	$ 0

XML

Derivatives and Hedging - Schedule of Gains and Losses Recognized on Cash Flow Hedges and Line Items on Condensed Consolidated Statements of Operations (Detail) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Sep. 30, 2015	Sep. 30, 2014	Sep. 30, 2015	Sep. 30, 2014
Derivative Instruments Gain Loss [Line Items]
Total Pretax Gains (Losses) Recorded in AOCI	$ (4)	$ 1	$ (6)	$ (6)
Total Pretax (Losses) Recognized in Earnings	1	1	2	2
Interest Rate Contract [Member]
Derivative Instruments Gain Loss [Line Items]
Total Pretax Gains (Losses) Recorded in AOCI	(4)	1	(6)	(6)
Interest Rate Contract [Member] | Interest Expense [Member]
Derivative Instruments Gain Loss [Line Items]
Total Pretax (Losses) Recognized in Earnings	$ 1	$ 1	$ 2	$ 2

XML

Accounts Receivable Factoring - Summary of Accounts Receivable Factoring (Detail) - USD ($) $ in Millions	9 Months Ended
	Sep. 30, 2015	Sep. 30, 2014
Commitment Contingency And Related Party Transactions [Abstract]
Gross accounts receivable factored	$ 276	$ 353
Expenses associated with factoring of receivables	$ 2	$ 3

XML

Derivatives and Hedging - Schedule of Fair Value of Interest Rate Derivatives and Line Items in Condensed Consolidated Balance Sheets (Detail) - Derivatives Designated as Hedging Instruments [Member] - Interest Rate Contract [Member] - USD ($) $ in Millions	Sep. 30, 2015	Dec. 31, 2014
Derivatives Fair Value [Line Items]
Derivative Asset, Fair Value		$ 2
Derivative Liability, Fair Value	$ 4
Other Current Assets [Member]
Derivatives Fair Value [Line Items]
Derivative Asset, Fair Value		$ 2
Other Accrued Expenses [Member]
Derivatives Fair Value [Line Items]
Derivative Liability, Fair Value	$ 4

XML

Restructuring of Operations (Tables)

9 Months Ended

Sep. 30, 2015

Restructuring And Related Activities [Abstract]

Schedule of Restructuring Charges and Activity

The following summarizes the restructuring charges and activity for the Company:

(Dollars in millions)	Total
Balance at December 31, 2014	$	3
Charges to expense:
Employee termination benefits		—
Reductions to liability:
Cash payments		(2	)
Balance at September 30, 2015	$	1

XML

Venezuelan Operations - Additional Information (Detail) - Venezuela [Member] $ in Millions	3 Months Ended
	Sep. 30, 2015 VEF / $	Jun. 30, 2015 VEF / $	Mar. 31, 2014 USD ($) VEF / $	Mar. 31, 2015 VEF / $	Dec. 31, 2014 VEF / $
Financial Statement Line Items With Differences In Reported Amount And Reporting Currency Denominated Amounts [Line Items]
Conversion rate, VEF to U.S. Dollar			6.3
Currency devaluation | $			$ 7
Sales Revenue Net [Member] | Geographic Concentration Risk [Member]
Financial Statement Line Items With Differences In Reported Amount And Reporting Currency Denominated Amounts [Line Items]
Concentration risk percentage	13.00%
Maximum [Member] | Total Assets [Member] | Geographic Concentration Risk [Member]
Financial Statement Line Items With Differences In Reported Amount And Reporting Currency Denominated Amounts [Line Items]
Concentration risk percentage	10.00%
Maximum [Member] | Total Liabilities [Member] | Geographic Concentration Risk [Member]
Financial Statement Line Items With Differences In Reported Amount And Reporting Currency Denominated Amounts [Line Items]
Concentration risk percentage	10.00%
Filtration Segment [Member]
Financial Statement Line Items With Differences In Reported Amount And Reporting Currency Denominated Amounts [Line Items]
Currency devaluation | $			5
ASA [Member]
Financial Statement Line Items With Differences In Reported Amount And Reporting Currency Denominated Amounts [Line Items]
Currency devaluation | $			$ 2
SICAD 1 [Member]
Financial Statement Line Items With Differences In Reported Amount And Reporting Currency Denominated Amounts [Line Items]
Conversion rate, VEF to U.S. Dollar			10.7	12.0
Percentage of currency depreciation		6.70%
SICAD 1 [Member] | Minimum [Member]
Financial Statement Line Items With Differences In Reported Amount And Reporting Currency Denominated Amounts [Line Items]
Conversion rate, VEF to U.S. Dollar	12.8	12.0			10.7
SICAD 1 [Member] | Maximum [Member]
Financial Statement Line Items With Differences In Reported Amount And Reporting Currency Denominated Amounts [Line Items]
Conversion rate, VEF to U.S. Dollar	13.5	12.8			12.0
SICAD 2 [Member]
Financial Statement Line Items With Differences In Reported Amount And Reporting Currency Denominated Amounts [Line Items]
Conversion rate, VEF to U.S. Dollar			50.86
SICAD 2 [Member] | Marginal Currency System
Financial Statement Line Items With Differences In Reported Amount And Reporting Currency Denominated Amounts [Line Items]
Conversion rate, VEF to U.S. Dollar	197

XML

Segment Information (Tables)

9 Months Ended

Sep. 30, 2015

Segment Reporting [Abstract]

Schedule of Financial Information of Reportable Segments, Corporate, Eliminations and Other

The following table presents financial information for our Filtration segment, as well as for corporate, eliminations and other, and on a consolidated basis:

	Three Months Ended September 30, 2015							Three Months Ended September 30, 2014
(Dollars in millions)	Filtration		Corporate, Eliminations& Other			Consolidated		Filtration		Corporate, Eliminations & Other			Consolidated
Net Sales	$	238	$	—		$	238	$	248	$	—		$	248
Operating Profit		41		(15	)		26		46		(13	)		33
	Nine Months Ended September 30, 2015							Nine Months Ended September 30, 2014
(Dollars in millions)	Filtration		Corporate, Eliminations & Other			Consolidated		Filtration		Corporate, Eliminations & Other (a)			Consolidated
Net Sales	$	682	$	—		$	682	$	732	$	9		$	741
Operating Profit		103		(37	)		66		125		(39	)		86

(a) The nine months ended September 30, 2014 includes $9 million of net sales and operating profit of $3 million associated with ASA’s Venezuelan operations, which were shut down in June 2014.  As these operations did not meet the criteria as held-for-sale, they are reported as a component of continuing operations.  However, due to the insignificance of the amounts associated with Venezuela, management has presented them within corporate, eliminations and other since the remainder of the ASA segment is included in discontinued operations.

XML

Debt - Additional Information - New ABL Revolver (Detail) - ABL Revolver [Member] - USD ($) $ in Millions	Sep. 30, 2015	Dec. 31, 2014
Line of Credit Facility [Line Items]
Covenant: Availability percentage of total borrowing base	10.00%
Covenant: Availability dollar threshold	$ 10
Minimum [Member]
Line of Credit Facility [Line Items]
Fixed charge coverage ratio		100.00%

XML

Discontinued Operations - Summary of Components Included within Income (Loss) from Discontinued Operations (Detail) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Sep. 30, 2015	Sep. 30, 2014	Sep. 30, 2015	Sep. 30, 2014
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Net income attributable to the Company	$ (37)	$ 13	$ (36)	$ 45
ASA [Member]
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Net sales	85	116	265	319
Cost of sales	(69)	(93)	(214)	(255)
Gross profit	16	23	51	64
Selling, general and administrative expenses	$ (16)	(14)	(38)	(40)
Operating profit		9	13	24
Income from continuing operations before, income tax provision, and noncontrolling interest		9	14	24
Income tax provision		(2)	(5)	(7)
Net income attributable to the Company		$ 7	$ 9	17
Chassis Group [Member]
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Net sales				64
Income from continuing operations before, income tax provision, and noncontrolling interest				5
Income tax provision				2
Net income attributable to the Company				$ 3

XML

New Accounting Pronouncements - Additional Information (Detail) - USD ($) $ in Millions	9 Months Ended
	Sep. 30, 2015	Dec. 31, 2014
New Accounting Pronouncements Or Change In Accounting Principle [Line Items]
Deferred financing costs	$ 11	$ 14
Interest Expense [Member]
New Accounting Pronouncements Or Change In Accounting Principle [Line Items]
Amortization of deferred financing costs	$ 3

XML

Commitments and Contingencies - Schedule of Reconciliation of Changes in Return Reserves (Detail) - Return Reserves [Member] - USD ($) $ in Millions	9 Months Ended
	Sep. 30, 2015	Sep. 30, 2014
Valuation And Qualifying Accounts Disclosure [Line Items]
Beginning balance	$ 4	$ 6
Amounts charged to revenue	5	4
Returns processed	(5)	(6)
Ending balance	$ 4	$ 4

XML

Stock Incentive Plan - Schedule of Restricted Stock Units (Detail) - Restricted Stock Units [Member] - shares	3 Months Ended		9 Months Ended
	Sep. 30, 2015	Jun. 30, 2015	Sep. 30, 2015
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Beginning Balance			184,305
Granted	1,000	5,000	13,856
Vested			(19,639)
Settled			(13,065)
Forfeited/expired			(14,124)
Ending Balance	151,333		151,333

XML

Derivatives and Hedging - Schedule of Pretax Gains and Losses Recognized on De-designated Derivatives and Line Items on Condensed Consolidated Statements of Operations (Detail) - USD ($) $ in Millions	3 Months Ended	9 Months Ended
	Sep. 30, 2015	Sep. 30, 2015	Sep. 30, 2014
Derivative Instruments Gain Loss [Line Items]
Pretax Gains (Losses) Recognized in Earnings	$ 2	$ 3	$ (1)
Foreign Currency Forward Contracts [Member] | Other Income and Expense Net [Member]
Derivative Instruments Gain Loss [Line Items]
Pretax Gains (Losses) Recognized in Earnings	$ 2	$ 3	$ (1)

XML

New Accounting Pronouncements

9 Months Ended

Sep. 30, 2015

Accounting Changes And Error Corrections [Abstract]

New Accounting Pronouncements

3. NEW ACCOUNTING PRONOUNCEMENTS

Accounting Pronouncements Issued But Not Yet Adopted

In July 2015, the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update (“ASU”) 2015-11 “Simplifying the Measurement of Inventory.”  ASU 2015-11 simplifies the subsequent measurement of inventory by changing the valuation method from lower of cost or market to lower of cost or net realizable value, with net realizable value defined as estimated selling prices in the ordinary course of business less reasonably predictable costs of completion, disposal and transportation.  This ASU is effective for reporting periods beginning after December 15, 2016.  Early adoption is permitted.  The Company does not expect the updated guidance to have a material impact on the consolidated financial position, results of operations or cash flows.

In April 2015, the “FASB” issued “ASU” 2015-03 “Simplifying the Presentation of Debt Issuance Costs.”  ASU 2015-03 changes the presentation of the debt issuance costs in the financial statements by presenting the costs as a direct deduction from the related debt liability rather than as an asset.  Upon adoption, amortization of the costs will be reported as interest expense.  This ASU is effective for reporting periods beginning after December 15, 2015.  Early adoption is permitted.  The impact of the new ASU would be a reclassification from deferred financing costs to long-term debt in the period of adoption, applied retrospectively.  As of September 30, 2015 the deferred financing costs balance was $11 million. Additionally, approximately $3 million of amortization of deferred financing costs will be reported as interest expense in the year of adoption.  

In May 2014, the “FASB” issued “ASU” 2014-09, “Revenue from Contracts with Customers.” ASU 2014-09 outlines a single comprehensive model for entities to use in accounting for revenue arising from contracts with customers and supersedes most current revenue recognition guidance, including industry-specific guidance. This ASU is effective for reporting periods beginning after December 15, 2017. Early adoption is not permitted. The Company is currently assessing the impact that this new ASU will have on its revenue recognition upon adoption.

In August 2014, the FASB issued ASU 2014-15, “Presentation of Financial Statements – Going Concern.” ASU 2014-15 requires management to assess an entity’s ability to continue as a going concern, and to provide related footnote disclosures in certain circumstances. This ASU is effective for reporting periods beginning after December 15, 2016. Early adoption is permitted. The Company does not expect the updated guidance to have a material impact on the consolidated financial position, results of operations or cash flows.

Adopted Accounting Pronouncements

In April 2014, the FASB issued ASU 2014-08, “Reporting Discontinued Operations and Disclosures of Disposals of Components of an Entity.” ASU 2014-08 amends the definition of a discontinued operation in Accounting Standards Codification (“ASC”) 205-20 and requires entities to provide additional disclosures about discontinued operations as well as disposal transactions that do not meet the discontinued operations criteria. The FASB issued the ASU to provide more decision-useful information and to make it more difficult for a disposal transaction to qualify as a discontinued operation. In addition, the ASU requires entities to reclassify assets and liabilities of a discontinued operation for all comparative periods in the statement of financial position, as well as significant changes to the presentation requirements within the statement of cash flows. This ASU is effective for all disposals (except disposals classified as held for sale before the adoption date) or components initially classified as held for sale in periods beginning on or after December 15, 2014. Early adoption is permitted. See Note 5 to the Consolidated Financial Statements, “Discontinued Operations” for the impact of this accounting pronouncement.

XML

Financial Information for Guarantors and Non-Guarantors - Additional Information (Detail) - USD ($) $ in Millions	9 Months Ended
	Sep. 30, 2015	Apr. 25, 2013
Condensed Financial Statements, Captions [Line Items]
Ownership interest in Affinia Group Inc.	100.00%
Senior Notes [Member]
Condensed Financial Statements, Captions [Line Items]
Aggregate principal amount		$ 250
Debt outstanding	$ 250

XML

Discontinued Operations - Schedule of Assets and Liabilities Included in Held for Sale (Detail) - USD ($) $ in Millions	Sep. 30, 2015	Dec. 31, 2014
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Current assets of discontinued operations	$ 53	$ 199
Current liabilities of discontinued operations	23	58
Automotiva [Member]
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Cash and cash equivalents	1	19
Trade accounts receivable	11	56
Inventories, net	22	70
Other current assets	5	24
Property, plant, and equipment, net	4	14
Other assets	10	16
Current assets of discontinued operations	53	199
Accounts payable	13	39
Other accrued expenses	10	19
Current liabilities of discontinued operations	$ 23	$ 58

XML

Inventories (Tables)

9 Months Ended

Sep. 30, 2015

Inventory Disclosure [Abstract]

Summary of Inventories Net and Excludes Amounts Included in Current Assets of Discontinued Operations

A summary of inventories, net is provided in the table below and excludes amounts included in Current assets of discontinued operations:

(Dollars in millions)	At September 30, 2015		At December 31, 2014
Raw materials	$	64	$	56
Work-in-process		16		17
Finished goods		86		72
	$	166	$	145

XML

Debt (Tables)

9 Months Ended

Sep. 30, 2015

Debt Disclosure [Abstract]

Schedule of Fair Value of Debt, Net of Discount

The fair value of debt and the categorization of the hierarchy level of fair value, net of discount, are and were as follows:

Fair Value of Debt at September 30, 2015

(Dollars in millions)	Book Value of Debt		Fair Value Factor			Fair Value of Debt
Senior notes, due May 2021(1)	$	250		104.88	%	$	262
Term Loan B-1, due April 2016(1)		175		99.75	%		175
Term Loan B-2, due April 2020(1)		366		99.25	%		364
ABL Revolver, due April 2018(2)		—		100.00	%		—
Other debt(2)		29		100.00	%		29
Total fair value of debt at September 30, 2015						$	830

Fair Value of Debt at December 31, 2014

	Book Value		Fair Value			Fair Value
(Dollars in millions)	of Debt		Factor			of Debt
Senior notes, due May 2021(1)	$	250		102.50	%	$	256
Term Loan B-1, due April 2016(1)		175		97.88	%		171
Term Loan B-2, due April 2020(1)		367		97.00	%		356
ABL revolver, due April 2018(2)		—		100.00	%		—
Other debt(2)		19		100.00	%		19
Total fair value of debt at December 31, 2014						$	802

(1) The fair value assigned to the Company’s long-term debt reflects financial model estimates generated from a third-party provider based on observable inputs related to market prices of comparable debt instruments and represents a Level 2 approximation within the fair value categorization framework.

(2) The carrying value of fixed rate short-term debt approximates fair value because of the short term nature of these instruments. The carrying value of the Company’s current floating rate debt instruments approximates fair value because of the variable interest rates pertaining to those instruments. The fair value of debt is categorized within Level 2 of the hierarchy.

XML

Changes in Accumulated Other Comprehensive Income (Loss) - Components of Changes in Accumulated Other Comprehensive Income (Loss), Net of Tax (Detail) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Sep. 30, 2015	Sep. 30, 2014	Sep. 30, 2015	Sep. 30, 2014
Accumulated Other Comprehensive Income (Loss) [Line Items]
Accumulated Other Comprehensive Income (Loss), Net of Tax, Beginning balance	$ (78)	$ (18)	$ (53)	$ (20)
Other comprehensive income (loss) before reclassifications, net of tax	5	(20)	(20)	(18)
Amounts reclassified from accumulated other comprehensive income (loss)	1	1	1	1
Total other comprehensive income (loss)	6	(19)	(19)	(17)
Accumulated Other Comprehensive Income (Loss), Net of Tax, Ending balance	(72)	(37)	(72)	(37)
Pension Adjustments [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Accumulated Other Comprehensive Income (Loss), Net of Tax, Beginning balance		(1)		(1)
Accumulated Other Comprehensive Income (Loss), Net of Tax, Ending balance		(1)		(1)
Foreign Currency Translation Adjustment [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Accumulated Other Comprehensive Income (Loss), Net of Tax, Beginning balance	(78)	(19)	(54)	(26)
Other comprehensive income (loss) before reclassifications, net of tax	9	(20)	(15)	(13)
Total other comprehensive income (loss)	9	(20)	(15)	(13)
Accumulated Other Comprehensive Income (Loss), Net of Tax, Ending balance	(69)	(39)	(69)	(39)
Interest Rate Swap [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Accumulated Other Comprehensive Income (Loss), Net of Tax, Beginning balance		2	1	7
Other comprehensive income (loss) before reclassifications, net of tax	(4)		(6)	(5)
Amounts reclassified from accumulated other comprehensive income (loss)	1	1	2	1
Total other comprehensive income (loss)	(3)	1	(4)	(4)
Accumulated Other Comprehensive Income (Loss), Net of Tax, Ending balance	$ (3)	$ 3	(3)	$ 3
Derivative [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Other comprehensive income (loss) before reclassifications, net of tax			1
Amounts reclassified from accumulated other comprehensive income (loss)			$ (1)

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Discontinued Operations - Summary of Depreciation, Amortization and Capital Expenditure (Detail) - ASA Brazil Groups [Member] - USD ($) $ in Millions	9 Months Ended
	Sep. 30, 2015	Sep. 30, 2014
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Depreciation and amortization	$ 2	$ 2
Capital expenditures	$ 1	$ 1

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Commitments and Contingencies (Tables)

9 Months Ended

Sep. 30, 2015

Commitments And Contingencies Disclosure [Abstract]

Schedule of Reconciliation of Changes in Return Reserves

A reconciliation of the changes in the Company’s return reserves, which is included in Other accrued expenses in the Condensed Consolidated Balance Sheets, is presented in the following table.   

	Nine Months Ended
	September 30,
(Dollars in millions)	2015			2014
Beginning balance	$	4		$	6
Amounts charged to revenue		5			4
Returns processed		(5	)		(6	)
Ending balance	$	4		$	4

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Accounts Receivable Factoring (Tables)

9 Months Ended

Sep. 30, 2015

Receivables [Abstract]

Summary of Accounts Receivable Factoring

	Nine Months Ended September 30,
(Dollars in millions)	2015		2014
Gross accounts receivable factored	$	276	$	353
Expenses associated with factoring of receivables		2		3

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Basis of Presentation

9 Months Ended

Sep. 30, 2015

Accounting Policies [Abstract]

Basis of Presentation

2. BASIS OF PRESENTATION

These Condensed Consolidated Financial Statements have been prepared in accordance with generally accepted accounting principles (“GAAP”) in the United States (“U.S.”) for interim financial information and with the instructions to Form 10-Q and Regulation S-X. Accordingly, these Condensed Consolidated Financial Statements do not include all information and notes required by GAAP in the U.S. for annual financial statements. Because the interim Condensed Consolidated Financial Statements and Notes do not include all information and notes required by GAAP in the U.S. for annual financial statements, the Condensed Consolidated Financial Statements and other information included in this quarterly report should be read in conjunction with the Consolidated Financial Statements and Notes in the Company’s Annual Report on Form 10-K for the year ended December 31, 2014.

These Condensed Consolidated Financial Statements reflect all normal recurring adjustments that, in the opinion of management, are necessary to fairly present the financial position and results of operations. Amounts reported in the interim Condensed Consolidated Statement of Operations and the interim Condensed Consolidated Statements of Comprehensive Income (Loss) are not necessarily indicative of amounts expected for the respective annual periods.

In preparing financial statements that conform to GAAP, management must make estimates and assumptions that affect the reported amounts of assets and liabilities, the reported amounts of revenues and expenses, and the disclosure of contingent assets and liabilities at the date of the financial statements. Actual results could differ from those estimates.

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Changes in Accumulated Other Comprehensive Income (Loss) (Tables)

9 Months Ended

Sep. 30, 2015

Equity [Abstract]

Components of Changes in Accumulated Other Comprehensive Income (Loss), Net of Tax

Changes in accumulated other comprehensive income (loss) (AOCI) by component, net of tax, for the three and nine months ended September 30, 2015:

			Foreign
			currency			Interest
	Pension		translation			Rate						Total
(Dollars in millions)	adjustments		adjustment			Swap			Derivative			AOCI
Balance at July 1, 2015	$	—	$	(78	)	$	—		$	—		$	(78	)
Other comprehensive income (loss) before    reclassifications, net of tax		—		9			(4	)		—			5
Amounts reclassified from accumulated    other comprehensive income (loss)		—		—			1			—			1
Net current period other comprehensive income (loss)		—		9			(3	)		—			6
At September 30, 2015	$	—	$	(69	)	$	(3	)	$	—		$	(72	)
			Foreign
			currency			Interest
	Pension		translation			Rate						Total
(Dollars in millions)	adjustments		adjustment			Swap			Derivative			AOCI
Balance at January 1, 2015	$	—	$	(54	)	$	1		$	—		$	(53	)
Other comprehensive income (loss) before    reclassifications, net of tax		—		(15	)		(6	)		1			(20	)
Amounts reclassified from accumulated    other comprehensive income (loss)		—		—			2			(1	)		1
Net current period other comprehensive income (loss)		—		(15	)		(4	)		—			(19	)
At September 30, 2015	$	—	$	(69	)	$	(3	)	$	—		$	(72	)

Changes in AOCI income (loss) by component, net of tax, for the three and nine months ended September 30, 2014:

				Foreign
				currency			Interest
	Pension			translation			Rate			Total
(Dollars in millions)	adjustments			adjustment			Swap			AOCI
Balance at July 1, 2014	$	(1	)	$	(19	)	$	2		$	(18	)
Other comprehensive income (loss) before    reclassifications, net of tax		—			(20	)		—			(20	)
Amounts reclassified from accumulated    other comprehensive income (loss)		—			—			1			1
Net current period other comprehensive income (loss)		—			(20	)		1			(19	)
At September 30, 2014	$	(1	)	$	(39	)	$	3		$	(37	)
				Foreign
				currency			Interest
	Pension			translation			Rate			Total
(Dollars in millions)	adjustments			adjustment			Swap			AOCI
Balance at January 1, 2014	$	(1	)	$	(26	)	$	7		$	(20	)
Other comprehensive income (loss) before    reclassifications, net of tax		—			(13	)		(5	)		(18	)
Amounts reclassified from accumulated    other comprehensive income (loss)		—			—			1			1
Net current period other comprehensive income (loss)		—			(13	)		(4	)		(17	)
At September 30, 2014	$	(1	)	$	(39	)	$	3		$	(37	)

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Segment Information - Schedule of Financial Information of Filtration Segment, Corporate, Eliminations and Other (Parenthetical) (Detail) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Sep. 30, 2015	Sep. 30, 2014	Sep. 30, 2015	Sep. 30, 2014
Segment Reporting Information [Line Items]
Net sales	$ 238	$ 248	$ 682	$ 741
Operating Profit	26	33	66	86
Corporate, Eliminations & Other [Member]
Segment Reporting Information [Line Items]
Net sales				9
Operating Profit	$ (15)	$ (13)	$ (37)	(39)
Corporate, Eliminations & Other [Member] | ASA’s Venezuelan operations [Member]
Segment Reporting Information [Line Items]
Net sales				9
Operating Profit				$ 3

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Income Taxes - Additional Information (Detail) - USD ($)	3 Months Ended			9 Months Ended
	Sep. 30, 2015	Sep. 30, 2014	Mar. 31, 2014	Sep. 30, 2015	Sep. 30, 2014	Dec. 31, 2014
Income Tax Examination [Line Items]
Unrecognized tax benefits	$ 1,000,000			$ 1,000,000		$ 1,000,000
Effective tax rate	50.00%	44.00%		62.00%	63.00%
Venezuela [Member]
Income Tax Examination [Line Items]
Currency devaluation			$ 7,000,000
Venezuela [Member] | Filtration Segment [Member]
Income Tax Examination [Line Items]
Currency devaluation			$ 5,000,000
Maximum [Member]
Income Tax Examination [Line Items]
Accrued interest and penalties	$ 1,000,000			$ 1,000,000

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Condensed Consolidated Statements of Operations (Unaudited) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Sep. 30, 2015	Sep. 30, 2014	Sep. 30, 2015	Sep. 30, 2014
Income Statement [Abstract]
Net sales	$ 238	$ 248	$ 682	$ 741
Cost of sales	(176)	(181)	(513)	(545)
Gross profit	62	67	169	196
Selling, general and administrative expenses	(36)	(34)	(103)	(110)
Operating profit	26	33	66	86
Other income and expense, net	(4)		(5)	(9)
Interest expense	(14)	(15)	(40)	(45)
Income from continuing operations before, income tax provision, and noncontrolling interest	8	18	21	32
Income tax provision	(4)	(8)	(13)	(20)
Net income (loss) from continuing operations	4	10	8	12
(Loss) income from discontinued operations, net of tax	(37)	13	(36)	45
Net (loss) income	$ (33)	$ 23	$ (28)	$ 57

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Derivatives and Hedging - Schedule of Notional Amounts Associated with Currency Forward Contracts and Interest Rate Swaps (Detail) - USD ($)	Sep. 30, 2015	Dec. 31, 2014
Foreign Currency Forward Contracts [Member]
Derivatives Fair Value [Line Items]
Derivative notional amount	$ 51,000,000	$ 70,000,000
Interest Rate Contract [Member]
Derivatives Fair Value [Line Items]
Derivative notional amount	$ 300,000,000	$ 300,000,000

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Condensed Consolidated Statements of Cash Flows (Unaudited) - USD ($) $ in Millions	9 Months Ended
	Sep. 30, 2015	Sep. 30, 2014
Operating activities
Net (loss) income	$ (28)	$ 57
Adjustments to reconcile net income to net cash provided by operating activities:
Depreciation and amortization	15	15
Currency devaluation	0	7
Loss (gain) on sale of businesses	45	(32)
Non-cash reserves	6	0
Stock-based compensation	3	0
Write-off of unamortized deferred financing costs	0	1
Provision for deferred income taxes	(10)	(29)
Change in trade accounts receivable	(4)	(58)
Change in inventories	(31)	(19)
Change in other current operating assets	28	3
Change in other current operating liabilities	28	54
Change in other	(4)	5
Net cash provided by operating activities	48	4
Investing activities
Proceeds from the sale of businesses, net of cash transferred	56	149
Proceeds from the sale of an equity method investment	0	4
Change in restricted cash	(2)	0
Additions to property, plant and equipment	(17)	(18)
Net cash provided by investing activities	37	135
Financing activities
Proceeds from other debt	24	0
Repayments of other debt	(15)	(10)
Repayment of term loans	0	(109)
Proceeds from stock options exercised	1	0
Distribution to shareholders	(15)	(57)
Other financing activities	(1)	0
Net cash used in financing activities	(6)	(176)
Effect of exchange rates on cash	(9)	(6)
Increase (decrease) in cash and cash equivalents	70	(43)
Cash and cash equivalents at beginning of the period	45	101
Cash and cash equivalents at end of the period	$ 115	$ 58

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Restructuring of Operations - Schedule of Restructuring Charges and Activity (Detail) $ in Millions	9 Months Ended
	Sep. 30, 2015 USD ($)
Restructuring Cost and Reserve [Line Items]
Beginning balance	$ 3
Reductions to liability:
Cash payments	(2)
Ending balance	$ 1

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Financial Information for Guarantors and Non-Guarantors (Tables)

9 Months Ended

Sep. 30, 2015

Condensed Financial Information Of Parent Company Only Disclosure [Abstract]

Guarantor Condensed Consolidating Statement of Operations

Affinia Group Intermediate Holdings Inc.

Guarantor Condensed

Consolidating Statements of Operations

For the Three Months Ended September 30, 2015

										Non-						Consolidated
(Dollars in millions)	Parent			Issuer			Guarantor			Guarantor			Eliminations			Total
Net sales	$	—		$	—		$	157		$	119		$	(38	)	$	238
Cost of sales		—			—			(123	)		(91	)		38			(176	)
Gross profit		—			—			34			28			—			62
Selling, general and administrative expenses		—			(13	)		(14	)		(9	)		—			(36	)
Operating profit (loss)		—			(13	)		20			19			—			26
Other income and expense, net		—			—			(1	)		(3	)		—			(4	)
Interest expense		—			(13	)		—			(1	)		—			(14	)
Income (loss) before income tax provision,      equity in income, net of tax      and noncontrolling interest		—			(26	)		19			15			—			8
Income tax provision		—			(2	)		—			(2	)		—			(4	)
Equity in income, net of tax		(33	)		(5	)		(24	)		—			62			—
Net income (loss) from continuing operations		(33	)		(33	)		(5	)		13			62			4
Income (loss) from discontinued operations, net of tax		—			—			—			(37	)		—			(37	)
Net income (loss)	$	(33	)	$	(33	)	$	(5	)	$	(24	)	$	62		$	(33	)

Affinia Group Intermediate Holdings Inc.

Guarantor Condensed

Consolidating Statements of Operations

For the Nine Months Ended September 30, 2015

										Non-						Consolidated
(Dollars in millions)	Parent			Issuer			Guarantor			Guarantor			Eliminations			Total
Net sales	$	—		$	—		$	471		$	328		$	(117	)	$	682
Cost of sales		—			—			(376	)		(254	)		117			(513	)
Gross profit		—			—			95			74			—			169
Selling, general and administrative expenses		—			(34	)		(43	)		(26	)		—			(103	)
Operating profit (loss)		—			(34	)		52			48			—			66
Other income and expense, net		—			(2	)		(2	)		(1	)		—			(5	)
Interest expense		—			(38	)		—			(2	)		—			(40	)
Income (loss) before income tax provision,      equity in income, net of tax      and noncontrolling interest		—			(74	)		50			45			—			21
Income tax provision		—			(6	)		—			(7	)		—			(13	)
Equity in income, net of tax		(28	)		52			2			—			(26	)		—
Net income (loss) from continuing operations		—			(80	)		50			38			—			8
Income (loss) from discontinued operations, net of tax		—			—			—			(36	)		—			(36	)
Net income (loss)	$	(28	)	$	(28	)	$	52		$	2		$	(26	)	$	(28	)

Affinia Group Intermediate Holdings Inc.

Guarantor Condensed

Consolidating Statements of Operations

For the Three Months Ended September 30, 2014

									Non-						Consolidated
(Dollars in millions)	Parent		Issuer			Guarantor			Guarantor			Eliminations			Total
Net sales	$	—	$	—		$	171		$	117		$	(40	)	$	248
Cost of sales		—		—			(133	)		(88	)		40			(181	)
Gross profit		—		—			38			29			—			67
Selling, general and administrative expenses		—		(8	)		(17	)		(9	)		—			(34	)
Operating profit (loss)		—		(8	)		21			20			—			33
Other income and expense, net		—		—			—			—			—			—
Interest expense		—		(15	)		—			—			—			(15	)
Income (loss) before income tax provision,      equity in income, net of tax      and noncontrolling interest		—		(23	)		21			20			—			18
Income tax provision		—		(5	)		—			(3	)		—			(8	)
Equity in income, net of tax		23		51			24			—			(98	)		—
Net income (loss) from continuing operations		23		23			45			17			(98	)		10
Income (loss) from discontinued operations, net of tax		—		—			6			7			—			13
Net income (loss)	$	23	$	23		$	51		$	24		$	(98	)	$	23

Affinia Group Intermediate Holdings Inc.

Guarantor Condensed

Consolidating Statements of Operations

For the Nine Months Ended September 30, 2014

									Non-						Consolidated
(Dollars in millions)	Parent		Issuer			Guarantor			Guarantor			Eliminations			Total
Net sales	$	—	$	—		$	518		$	344		$	(121	)	$	741
Cost of sales		—		—			(407	)		(259	)		121			(545	)
Gross profit		—		—			111			85			—			196
Selling, general and administrative expenses		—		(30	)		(51	)		(29	)		—			(110	)
Operating profit (loss)		—		(30	)		60			56			—			86
Other income and expense, net		—		(2	)		(1	)		(6	)		—			(9	)
Interest expense		—		(44	)		—			(1	)		—			(45	)
Income (loss) before income tax provision,      equity in income, net of tax      and noncontrolling interest		—		(76	)		59			49			—			32
Income tax provision		—		(8	)		—			(12	)		—			(20	)
Equity in income, net of tax		57		141			57			—			(255	)		—
Net income (loss) from continuing operations		57		57			116			37			(255	)		12
Income (loss) from discontinued operations, net of tax		—		—			25			20			—			45
Net income (loss)	$	57	$	57		$	141		$	57		$	(255	)	$	57

Guarantor Condensed Consolidating Statement of Comprehensive Income

Guarantor Condensed

Consolidating Statements of Comprehensive Income (Loss)

For the Three Months Ended September 30, 2015

										Non-						Consolidated
(Dollars in millions)	Parent			Issuer			Guarantor			Guarantor			Eliminations			Total
Net income (loss)	$	(33	)	$	(33	)	$	(5	)	$	(24	)	$	62		$	(33	)
Other comprehensive income (loss), net of tax:
Change in the fair value of interest rate swap		(4	)		(4	)		—			—			4			(4	)
Reclassification into earnings from interest rate swap		1			1			—			—			(1	)		1
Change in the fair value of derivatives		—			—			—			—			—			—
Reclassification into earnings for derivatives		—			—			—			—			—			—
Change in foreign currency translation adjustments		9			9			—			9			(18	)		9
Total other comprehensive income (loss)		6			6			—			9			(15	)		6
Total comprehensive income (loss)	$	(27	)	$	(27	)	$	(5	)	$	(15	)	$	47		$	(27	)

Guarantor Condensed

Consolidating Statements of Comprehensive Income (Loss)

For the Nine Months Ended September 30, 2015

									Non-						Consolidated
(Dollars in millions)	Parent			Issuer			Guarantor		Guarantor			Eliminations			Total
Net income (loss)	$	(28	)	$	(28	)	$	52	$	2		$	(26	)	$	(28	)
Other comprehensive income (loss), net of tax:
Change in the fair value of interest rate swap		(6	)		(6	)		—		—			6			(6	)
Reclassification into earnings from interest rate swap		2			2			—		—			(2	)		2
Change in the fair value of derivatives		1			1			—		—			(1	)		1
Reclassification into earnings for derivatives		(1	)		(1	)		—		—			1			(1	)
Change in foreign currency translation adjustments		(15	)		(15	)		—		(15	)		30			(15	)
Total other comprehensive income (loss)		(19	)		(19	)		—		(15	)		34			(19	)
Total comprehensive income (loss)	$	(47	)	$	(47	)	$	52	$	(13	)	$	8		$	(47	)

Guarantor Condensed

Consolidating Statements of Comprehensive Income (Loss)

For the Three Months Ended September 30, 2014

									Non-						Consolidated
(Dollars in millions)	Parent			Issuer			Guarantor		Guarantor			Eliminations			Total
Net income (loss)	$	23		$	23		$	51	$	24		$	(98	)	$	23
Other comprehensive income (loss), net of tax:
Change in the fair value of interest rate swap		1			1			—		—			(1	)		1
Change in foreign currency translation adjustments		(20	)		(20	)		—		(20	)		40			(20	)
Total other comprehensive (loss) income		(19	)		(19	)		—		(20	)		39			(19	)
Total comprehensive income (loss)	$	4		$	4		$	51	$	4		$	(59	)	$	4

Guarantor Condensed

Consolidating Statements of Comprehensive Income (Loss)

For the Nine Months Ended September 30, 2014

									Non-						Consolidated
(Dollars in millions)	Parent			Issuer			Guarantor		Guarantor			Eliminations			Total
Net income (loss)	$	57		$	57		$	141	$	57		$	(255	)	$	57
Other comprehensive income (loss), net of tax:
Change in the fair value of interest rate swap		(4	)		(4	)		—		—			4			(4	)
Change in foreign currency translation adjustments		(13	)		(13	)		—		(13	)		26			(13	)
Total other comprehensive income (loss)		(17	)		(17	)		—		(13	)		30			(17	)
Total comprehensive income (loss)	$	40		$	40		$	141	$	44		$	(225	)	$	40

Guarantor Condensed Consolidating Balance Sheet

Affinia Group Intermediate Holdings Inc.

Guarantor Condensed

Consolidating Balance Sheets

September 30, 2015

(Dollars in millions)	Parent			Issuer			Guarantor			Non- Guarantor		Eliminations			Consolidated Total
Assets
Current assets:
Cash and cash equivalents	$	—		$	33		$	—		$	81	$	—		$	114
Restricted cash		—			—			—			6		—			6
Accounts receivable		—			—			38			50		—			88
Inventories, net		—			—			100			66		—			166
Other current assets		—			24			2			23		—			49
Current assets of discontinued operations		—			—			—			53		—			53
Total current assets		—			57			140			279		—			476
Property, plant and equipment, net		—			2			57			50		—			109
Investments and other assets		—			123			37			11		—			171
Intercompany investments		(279	)		462			775			—		(958	)		—
Intercompany (payables) receivables		—			(82	)		(461	)		543		—			—
Total assets	$	(279	)	$	562		$	548		$	883	$	(958	)	$	756
Liabilities and shareholder's equity
Current liabilities:
Accounts payable	$	—		$	10		$	64		$	23	$	—		$	97
Notes payable		—			176			—			28		—			204
Other accrued expenses		—			23			16			24		—			63
Accrued payroll and employee benefits		—			2			6			8		—			16
Current liabilities of discontinued operations		—			6			—			17		—			23
Total current liabilities		—			217			86			100		—			403
Long-term debt		—			616			—			—		—			616
Deferred employee benefits and noncurrent liabilities		—			8			—			8		—			16
Total liabilities		—			841			86			108		—			1,035
Total shareholder's (deficit) equity		(279	)		(279	)		462			775		(958	)		(279	)
Total liabilities and shareholder's (deficit) equity	$	(279	)	$	562		$	548		$	883	$	(958	)	$	756

Affinia Group Intermediate Holdings Inc.

Guarantor Condensed

Consolidating Balance Sheets

December 31, 2014

(Dollars in millions)	Parent			Issuer			Guarantor			Non- Guarantor		Eliminations			Consolidated Total
Assets
Current assets:
Cash and cash equivalents	$	—		$	10		$	—		$	16	$	—		$	26
Restricted cash		—			—			—			4		—			4
Accounts receivable		—			—			44			45		—			89
Inventories, net		—			—			98			47		—			145
Other current assets		—			44			1			36		—			81
Current assets of discontinued operations		—			—			—			199		—			199
Total current assets		—			54			143			347		—			544
Property, plant and equipment, net		—			1			57			51		—			109
Investments and other assets		—			121			36			11		—			168
Intercompany investments		(220	)		388			749			—		(917	)		—
Intercompany receivables (payables)		—			48			(508	)		460		—			—
Total assets	$	(220	)	$	612		$	477		$	869	$	(917	)	$	821
Liabilities and shareholder's equity
Current liabilities:
Accounts payable	$	—		$	10		$	70		$	19	$	—		$	99
Notes payable		—			—			—			19		—			19
Other accrued expenses		—			15			15			13		—			43
Accrued payroll and employee benefits		—			9			4			3		—			16
Current liabilities of discontinued operations		—			—			—			58		—			58
Total current liabilities		—			34			89			112		—			235
Long-term debt		—			792			—			—		—			792
Deferred employee benefits and noncurrent liabilities		—			5			—			8		—			13
Total liabilities		—			831			89			120		—			1,040
Total shareholder's (deficit) equity		(220	)		(219	)		388			749		(917	)		(219	)
Total liabilities and shareholder's (deficit) equity	$	(220	)	$	612		$	477		$	869	$	(917	)	$	821

Guarantor Condensed Consolidating Statement of Cash Flows

Affinia Group Intermediate Holdings Inc.

Guarantor Condensed

Consolidating Statement of Cash Flows

For the Nine Months Ended September 30, 2015

(Dollars in millions)	Parent			Issuer			Guarantor			Non- Guarantor			Elimination			Consolidated Total
Operating activities
Net cash provided by (used in) operating activities	$	15		$	(17	)	$	7		$	58		$	(15	)	$	48
Investing activities
Proceeds from the sale of the business, net of cash transferred		—			56			—			—			—			56
Change in restricted cash		—			—			—			(2	)		—			(2	)
Additions to property, plant and equipment		—			(1	)		(7	)		(9	)		—			(17	)
Net cash provided by (used in) investing activities		—			55			(7	)		(11	)		—			37
Financing activities
Proceeds of other debt		—			—			—			24			—			24
Repayments of debt		(15	)		—			—			(15	)		15			(15	)
Proceeds from stock options exercised		—			1			—			—			—			1
Distribution to our shareholders		—			(15	)		—			—			—			(15	)
Other financing activities		—			(1	)		—			—			—			(1	)
Net cash (used in) provided by financing activities		(15	)		(15	)		—			9			15			(6	)
Effect of exchange rates on cash		—			—			—			(9	)		—			(9	)
Increase in cash and cash equivalents		—			23			—			47			—			70
Cash and cash equivalents at beginning of the period		—			10			—			35			—			45
Cash and cash equivalents at end of the period	$	—		$	33		$	—		$	82		$	—		$	115

Affinia Group Intermediate Holdings Inc.

Guarantor Condensed

Consolidating Statement of Cash Flows

For the Nine Months Ended September 30, 2014

(Dollars in millions)	Parent			Issuer			Guarantor			Non- Guarantor			Elimination			Consolidated Total
Operating activities
Net cash provided by (used in) operating activities	$	57		$	(30	)	$	10		$	24		$	(57	)	$	4
Investing activities
Proceeds from sale of Chassis group		—			149			—			—			—		$	149
Other investing activities		—			4			—			—			—		$	4
Additions to property, plant and equipment		—			—			(10	)		(8	)		—		$	(18	)
Net cash provided by (used in) investing activities		—			153			(10	)		(8	)		—			135
Financing activities
Repayment of debt		(57	)		—			—			(10	)		57		$	(10	)
Repayment of term loans		—			(109	)		—			—			—		$	(109	)
Distribution to our shareholders		—			(57	)		—			—			—		$	(57	)
Net cash used in financing activities		(57	)		(166	)		—			(10	)		57			(176	)
Effect of exchange rates on cash		—			—			—			(6	)		—		$	(6	)
Decrease in cash and cash equivalents		—			(43	)		—			—			—		$	(43	)
Cash and cash equivalents at beginning of the period		—			68			—			33			—			101
Cash and cash equivalents at end of the period	$	—		$	25		$	—		$	33		$	—		$	58

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Financial Information for Guarantors and Non-Guarantors - Guarantor Condensed Consolidating Balance Sheets (Detail) - USD ($) $ in Millions	Sep. 30, 2015	Dec. 31, 2014
Current assets:
Cash and cash equivalents	$ 114	$ 26
Restricted cash	6	4
Accounts receivable	88	89
Inventories, net	166	145
Other current assets	49	81
Current assets of discontinued operations	53	199
Total current assets	476	544
Property, plant, and equipment, net	109	109
Investments and other assets	171	168
Total assets	756	821
Current liabilities:
Accounts payable	97	99
Notes payable	204	19
Other accrued expenses	63	43
Accrued payroll and employee benefits	16	16
Current liabilities of discontinued operations	23	58
Total current liabilities	403	235
Long-term debt	616	792
Deferred employee benefits and noncurrent liabilities	16	13
Total liabilities	1,035	1,040
Total shareholder's (deficit) equity	(279)	(219)
Total liabilities and shareholder's deficit	756	821
Parent [Member]
Current assets:
Intercompany investments	(279)	(220)
Total assets	(279)	(220)
Current liabilities:
Total shareholder's (deficit) equity	(279)	(220)
Total liabilities and shareholder's deficit	(279)	(220)
Issuer [Member]
Current assets:
Cash and cash equivalents	33	10
Other current assets	24	44
Total current assets	57	54
Property, plant, and equipment, net	2	1
Investments and other assets	123	121
Intercompany investments	462	388
Intercompany (payables) receivables	(82)	48
Total assets	562	612
Current liabilities:
Accounts payable	10	10
Notes payable	176
Other accrued expenses	23	15
Accrued payroll and employee benefits	2	9
Current liabilities of discontinued operations	6
Total current liabilities	217	34
Long-term debt	616	792
Deferred employee benefits and noncurrent liabilities	8	5
Total liabilities	841	831
Total shareholder's (deficit) equity	(279)	(219)
Total liabilities and shareholder's deficit	562	612
Guarantor [Member]
Current assets:
Accounts receivable	38	44
Inventories, net	100	98
Other current assets	2	1
Total current assets	140	143
Property, plant, and equipment, net	57	57
Investments and other assets	37	36
Intercompany investments	775	749
Intercompany (payables) receivables	(461)	(508)
Total assets	548	477
Current liabilities:
Accounts payable	64	70
Other accrued expenses	16	15
Accrued payroll and employee benefits	6	4
Total current liabilities	86	89
Total liabilities	86	89
Total shareholder's (deficit) equity	462	388
Total liabilities and shareholder's deficit	548	477
Non-Guarantor [Member]
Current assets:
Cash and cash equivalents	81	16
Restricted cash	6	4
Accounts receivable	50	45
Inventories, net	66	47
Other current assets	23	36
Current assets of discontinued operations	53	199
Total current assets	279	347
Property, plant, and equipment, net	50	51
Investments and other assets	11	11
Intercompany (payables) receivables	543	460
Total assets	883	869
Current liabilities:
Accounts payable	23	19
Notes payable	28	19
Other accrued expenses	24	13
Accrued payroll and employee benefits	8	3
Current liabilities of discontinued operations	17	58
Total current liabilities	100	112
Deferred employee benefits and noncurrent liabilities	8	8
Total liabilities	108	120
Total shareholder's (deficit) equity	775	749
Total liabilities and shareholder's deficit	883	869
Eliminations [Member]
Current assets:
Intercompany investments	(958)	(917)
Total assets	(958)	(917)
Current liabilities:
Total shareholder's (deficit) equity	(958)	(917)
Total liabilities and shareholder's deficit	$ (958)	$ (917)

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Stock Incentive Plan

9 Months Ended

Sep. 30, 2015

Disclosure Of Compensation Related Costs Sharebased Payments [Abstract]

Stock Incentive Plan

16. STOCK INCENTIVE PLAN

Restricted Stock Units

During the nine months ended September 30, 2015, 19,639 time-based Restricted Stock Units (“RSU”) vested and, of these vested awards, 7,856 were cash settled by the Company. Pursuant to the terms of the RSUs awards, 7,856 new performance-based RSUs were subsequently issued to the holders. The performance-based RSUs granted carry the same vesting terms and conditions as previously issued performance-based RSU awards.  

In the second and third quarters of 2015, the Company granted 5,000 and 1,000 restricted stock units, respectively, which carry the same terms of previously issued awards.

A rollforward of the outstanding RSU awards at September 30, 2015 is as follows:

Outstanding at December 31, 2014	184,305
Granted	13,856
Vested	(19,639	)
Settled	(13,065	)
Forfeited/expired	(14,124	)
Outstanding at September 30, 2015	151,333

During the nine months ended September 30, 2015, $3 million of stock-based compensation expense was recognized associated with outstanding time-based RSUs.  There was no stock-based compensation expense recognized during the nine months ended September 30, 2014.  

Stock Options

During the three and nine months ended September 30, 2015, 12,383 previously awarded and vested stock options were exercised at a per share price of $62.87.  The Company received proceeds of $1 million associated with these stock option exercises.

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Description of Business - Additional Information (Detail) - MANN+HUMMEL Holding GmbH [Member] - USD ($) $ in Millions		9 Months Ended
	Aug. 13, 2015	Sep. 30, 2015
Business Acquisition [Line Items]
Merger agreement terms and conditions		the terms and conditions set forth in the Merger Agreement, the aggregate merger consideration payable to Affinia Canada ULC and Affinia Southern Holdings LLC (collectively, “Sellers”), is $513.1 million (i) minus adjustments reflecting transaction expenses, a $10 million escrow to cover limited indemnities and an amount reserved for the payment of expenses incurred by the sellers’ representative and (ii) plus adjustments reflecting adjusted net proceeds from the sale of the Company’s Brazilian operations previously announced and the sale of the Company’s Argentinian and Uruguayan operations (collectively, the “ASA Transactions”) and a daily interest factor applied to the purchase price.
Merger consideration payable to sellers	$ 513.1
Merger agreement escrow deposit	$ 10.0
Issued and outstanding shares maximum holding percentage by holders post merger agreement	5.00%
Merger agreement termination, description		Merger has not closed within eight months after the date of the Merger Agreement, extended up to sixty days if necessary for Holdings to complete the ASA Transactions (the “Outside Date”) or in the event there is a breach of a representation, warranty, covenant or agreement by the other party which cannot be cured by the Outside Date.
Merger agreement closing period	8 months
Merger agreement closing period extension	60 days

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New Accounting Pronouncements (Policies)

9 Months Ended

Sep. 30, 2015

Accounting Changes And Error Corrections [Abstract]

Inventory

In July 2015, the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update (“ASU”) 2015-11 “Simplifying the Measurement of Inventory.”  ASU 2015-11 simplifies the subsequent measurement of inventory by changing the valuation method from lower of cost or market to lower of cost or net realizable value, with net realizable value defined as estimated selling prices in the ordinary course of business less reasonably predictable costs of completion, disposal and transportation.  This ASU is effective for reporting periods beginning after December 15, 2016.  Early adoption is permitted.  The Company does not expect the updated guidance to have a material impact on the consolidated financial position, results of operations or cash flows.

Debt Issuance Costs

In April 2015, the “FASB” issued “ASU” 2015-03 “Simplifying the Presentation of Debt Issuance Costs.”  ASU 2015-03 changes the presentation of the debt issuance costs in the financial statements by presenting the costs as a direct deduction from the related debt liability rather than as an asset.  Upon adoption, amortization of the costs will be reported as interest expense.  This ASU is effective for reporting periods beginning after December 15, 2015.  Early adoption is permitted.  The impact of the new ASU would be a reclassification from deferred financing costs to long-term debt in the period of adoption, applied retrospectively.  As of September 30, 2015 the deferred financing costs balance was $11 million. Additionally, approximately $3 million of amortization of deferred financing costs will be reported as interest expense in the year of adoption.

Revenue from Contracts with Customers

In May 2014, the “FASB” issued “ASU” 2014-09, “Revenue from Contracts with Customers.” ASU 2014-09 outlines a single comprehensive model for entities to use in accounting for revenue arising from contracts with customers and supersedes most current revenue recognition guidance, including industry-specific guidance. This ASU is effective for reporting periods beginning after December 15, 2017. Early adoption is not permitted. The Company is currently assessing the impact that this new ASU will have on its revenue recognition upon adoption.

Presentation of Financial Statements

In August 2014, the FASB issued ASU 2014-15, “Presentation of Financial Statements – Going Concern.” ASU 2014-15 requires management to assess an entity’s ability to continue as a going concern, and to provide related footnote disclosures in certain circumstances. This ASU is effective for reporting periods beginning after December 15, 2016. Early adoption is permitted. The Company does not expect the updated guidance to have a material impact on the consolidated financial position, results of operations or cash flows.

Discontinued Operations and Disclosures of Disposals of Components

In April 2014, the FASB issued ASU 2014-08, “Reporting Discontinued Operations and Disclosures of Disposals of Components of an Entity.” ASU 2014-08 amends the definition of a discontinued operation in Accounting Standards Codification (“ASC”) 205-20 and requires entities to provide additional disclosures about discontinued operations as well as disposal transactions that do not meet the discontinued operations criteria. The FASB issued the ASU to provide more decision-useful information and to make it more difficult for a disposal transaction to qualify as a discontinued operation. In addition, the ASU requires entities to reclassify assets and liabilities of a discontinued operation for all comparative periods in the statement of financial position, as well as significant changes to the presentation requirements within the statement of cash flows. This ASU is effective for all disposals (except disposals classified as held for sale before the adoption date) or components initially classified as held for sale in periods beginning on or after December 15, 2014. Early adoption is permitted. See Note 5 to the Consolidated Financial Statements, “Discontinued Operations” for the impact of this accounting pronouncement.

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Description of Business

9 Months Ended

Sep. 30, 2015

Accounting Policies [Abstract]

Description of Business

1. DESCRIPTION OF BUSINESS

Affinia Group Intermediate Holdings Inc. (“Affinia” or the “Company”), headquartered in Gastonia, North Carolina, is an innovative global leader in the design, manufacture, distribution and marketing of industrial grade filtration products and services and replacement products in South America. The Company’s broad range of filtration and other products are sold in North America, Europe, South America, Asia and Africa. The Company’s brands include WIX^®, Filtron^®, Nakata^® and ecoLAST^®. Additionally, the Company provides private label products for certain customers, including NAPA^®.

MANN+HUMMEL Merger

The Company is wholly-owned by Affinia Group Holdings Inc. (“Holdings”), a company controlled by affiliates of The Cypress Group, L.L.C. (“Cypress”). On August 13, 2015, Holdings, a Delaware corporation, entered into an agreement and plan of merger (the “Merger Agreement”) with MANN+HUMMEL Holding GmbH, a German limited liability company (“MANN+HUMMEL”). Subject to the terms and conditions set forth in the Merger Agreement, the aggregate merger consideration payable to Affinia Canada ULC and Affinia Southern Holdings LLC (collectively, “Sellers”), is $513.1 million (i) minus adjustments reflecting transaction expenses, a $10 million escrow to cover limited indemnities and an amount reserved for the payment of expenses incurred by the sellers’ representative and (ii) plus adjustments reflecting adjusted net proceeds from the sale of the Company’s Brazilian operations previously announced and the sale of the Company’s Argentinian and Uruguayan operations (collectively, the “ASA Transactions”) and a daily interest factor applied to the purchase price. At the effective time of the Merger, each outstanding share of Holdings will be converted into the right to receive a proportionate share of the aggregate consideration, plus a contingent right to receive a portion of the escrow amount and the amount reserved for expenses of the sellers’ representative, in each case at the time and upon satisfaction of the conditions specified in the Merger Agreement.

The Merger Agreement has been approved by the Board of Directors of Holdings as well as all required governing bodies of MANN+HUMMEL (including its Supervisory Board) and the Board of Directors and stockholder of merger sub. Consummation of the Merger is subject to certain customary conditions, including, among others, adoption of the Merger Agreement by the holders of a majority of the issued and outstanding shares of Holdings common stock, holders of no more than five percent of the common stock of Holdings exercising dissenters’ rights, receipt of any required regulatory approvals and expiration or termination of the applicable waiting period under the Hart-Scott-Rodino Antitrust Improvements Act of 1976, the absence of any order, judgment, injunction, decree, stipulation or determination prohibiting the Merger, and completion of the Affinia South America (“ASA”) Transactions. It is currently anticipated that this transaction will close by the first quarter of 2016 or earlier depending on timing of regulatory approvals and satisfaction of other closing conditions.

The Merger Agreement contains representations and warranties customary for transactions of this type. Holdings has agreed to various covenants and agreements, including, among others, agreements to (i) conduct its business in the ordinary course consistent with past practice during the period between the execution of the Merger Agreement and the closing thereunder and (ii) not engage in certain kinds of transactions during this period, including transactions involving leakage to the Sellers.

The Merger Agreement also contains certain termination provisions for Holdings and MANN+HUMMEL, including, among others, termination rights for Holdings and MANN+HUMMEL in the event the Merger has not closed within eight months after the date of the Merger Agreement, extended up to sixty days if necessary for Holdings to complete the ASA Transactions (the “Outside Date”) or in the event there is a breach of a representation, warranty, covenant or agreement by the other party which cannot be cured by the Outside Date.

Affinia South America (“ASA”) Disposal

In the second quarter of 2015, management committed to a plan to sell Pellegrino Distribuidora de Autopecas Ltda. (“Pellegrino”) and Affinia Automotiva Ltda. (“Automotiva”), collectively referred to as “ASA Brazil.”. The Company completed the sale of Pellegrino in September 2015 and the sale of Automotiva in October 2015. Additionally, in the third quarter of 2015 the Company executed definitive purchase and sale agreements for the remaining ASA operations in Argentina and Uruguay and completed the disposition of these businesses through sale in September 2015. Accordingly, the results of operations of the former ASA segment have been included as a component of discontinued operations in the Condensed Consolidated Statements of Operations for all periods presented. With the completion of these transactions in 2015, all of the businesses that comprised the ASA segment have been disposed of through sale. See Note 5 to the Condensed Consolidated Financial Statements, “Discontinued Operations”, for additional information.

The accompanying Condensed Consolidated Financial Statements include the accounts of the Company and its subsidiaries. In these Notes to the Condensed Consolidated Financial Statements, the term the “Company,” refers to Affinia Group Intermediate Holdings Inc. and its direct and indirect subsidiaries on a consolidated basis.

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Condensed Consolidated Statements of Comprehensive Income (Loss) (Unaudited) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Sep. 30, 2015	Sep. 30, 2014	Sep. 30, 2015	Sep. 30, 2014
Net (loss) income	$ (33)	$ 23	$ (28)	$ 57
Other comprehensive income (loss), net of tax:
Change in fair value	0	0	1	0
Reclassification earnings	0	0	(1)	0
Foreign currency translation adjustments	9	(20)	(15)	(13)
Total other comprehensive income (loss)	6	(19)	(19)	(17)
Total comprehensive (loss) income	(27)	4	(47)	40
Interest Rate Swap [Member]
Other comprehensive income (loss), net of tax:
Change in fair value	(4)	1	(6)	(4)
Reclassification earnings	$ 1	$ 0	$ 2	$ 0

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Legal Proceedings

9 Months Ended

Sep. 30, 2015

Commitments And Contingencies Disclosure [Abstract]

Legal Proceedings

11. LEGAL PROCEEDINGS

Various claims, lawsuits and administrative proceedings are pending or threatened against Affinia and its subsidiaries, arising from the ordinary course of business with respect to commercial, intellectual property, product liability and environmental matters. Affinia believes that the ultimate resolution of the foregoing matters will not have a material effect on its financial condition, results of operations or liquidity.

The Company has various accruals for civil liability, including product liability, and other costs. If there is a range of equally probable outcomes, Affinia accrues at the lower end of the range. The Company had $2 million accrued as of both September 30, 2015 and December 31, 2014. These amounts are reflected in Other accrued expenses within the Condensed Consolidated Balance Sheets.

In addition, the continuing operations of Affinia have various other claims that are reasonably possible of occurrence for which the aggregate maximum exposure to loss is estimated at less than $1 million. There are currently no reserves associated with these claims.

The Company owns property in Litchfield, Illinois on which various historic environmental contaminants have been discovered. These contaminants are self-contained on the property and, with the exception of a small area with polychlorinated biphenyl (PCB) impact, are not required by law to be remediated.  The Company entered the site into the Illinois Environmental Protection Agency’s (“IEPA”) Voluntary Site Remediation Program and has received IEPA approval of a previously filed Remedial Action Plan (“RAP”) for one portion of the site that is associated with the voluntary clean-up actions.  The remediation for that portion of the site commenced in June 2015 and was completed in September of 2015. A RAP for the other portion of the site, including where PCBs are located, is being prepared and will be submitted to IEPA, the Army Corps of Engineers and the U.S. Environmental Protection Agency.  It is currently anticipated that such RAP will be submitted in the fourth quarter of 2015.  The Company’s objective is to obtain a combination of comprehensive and focused No Further Remediation (NFR) letters for the Site. The current cost estimate to complete all of the voluntary work included in the approved RAP and expected to be included in the second RAP, including costs already incurred, is approximately $4 million.  Since soil sampling and testing is not yet complete and a full site remediation study has not been issued on the area associated with the legally required PCB clean-up, the Company cannot currently reasonably estimate the cost of the PCB clean-up.  It is not expected that the cost associated with this clean-up will have a material impact on the Company’s results of operations, financial position or cash flows.  There are currently no reserves associated with these cost estimates.  

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Document and Entity Information - shares	9 Months Ended
	Sep. 30, 2015	Nov. 12, 2015
Document And Entity Information [Abstract]
Document Type	10-Q
Amendment Flag	false
Document Period End Date	Sep. 30, 2015
Document Fiscal Year Focus	2015
Document Fiscal Period Focus	Q3
Entity Registrant Name	Affinia Group Intermediate Holdings Inc.
Entity Central Index Key	0001328655
Current Fiscal Year End Date	--12-31
Entity Filer Category	Non-accelerated Filer
Entity Common Stock, Shares Outstanding		1,000

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Accounts Receivable Factoring

9 Months Ended

Sep. 30, 2015

Receivables [Abstract]

Accounts Receivable Factoring

12. ACCOUNTS RECEIVABLE FACTORING

Affinia has agreements with third party financial institutions to factor certain receivables on a non-recourse basis. The terms of the factoring arrangements provide for the factoring of certain U.S. Dollar-denominated or Canadian Dollar-denominated receivables, which are purchased at the face value amount of the receivable discounted at the annual rate of LIBOR plus a spread on the purchase date. The amount factored is not contractually defined by the factoring arrangements and our use will vary each month based on the amount of underlying receivables and the cash flow needs of the Company.

	Nine Months Ended September 30,
(Dollars in millions)	2015		2014
Gross accounts receivable factored	$	276	$	353
Expenses associated with factoring of receivables		2		3

Accounts receivable factored by Affinia are accounted for as a sale and removed from the balance sheet at the time of factoring, with the cost associated with the factoring program presented in Other income and expense, net in the Condensed Consolidated Statement of Operations.

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Condensed Consolidated Balance Sheets (Unaudited) - USD ($) $ in Millions	Sep. 30, 2015	Dec. 31, 2014
Current assets:
Cash and cash equivalents	$ 114	$ 26
Restricted cash	6	4
Trade accounts receivable, less allowances of $4 million at September 30, 2015 and $4 million at December 31, 2014	88	89
Inventories, net	166	145
Current deferred taxes	20	20
Prepaid taxes	13	18
Other current assets	16	43
Current assets of discontinued operations	53	199
Total current assets	476	544
Property, plant, and equipment, net	109	109
Goodwill	3	3
Other intangible assets, net	47	54
Deferred financing costs	11	14
Deferred income taxes	105	95
Investments and other assets	5	2
Total assets	756	821
Current liabilities:
Accounts payable	97	99
Notes payable	204	19
Other accrued expenses	63	43
Accrued payroll and employee benefits	16	16
Current liabilities of discontinued operations	23	58
Total current liabilities	403	235
Long-term debt	616	792
Deferred employee benefits and other noncurrent liabilities	16	13
Total liabilities	$ 1,035	$ 1,040
Contingencies and commitments
Shareholder's deficit:
Additional paid-in capital	$ 458	$ 455
Accumulated deficit	(665)	(622)
Accumulated other comprehensive loss	(72)	(53)
Total shareholder's deficit of the Company	(279)	(220)
Noncontrolling interest in consolidated subsidiaries		1
Total shareholder's deficit	(279)	(219)
Total liabilities and shareholder's deficit	$ 756	$ 821

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Derivatives and Hedging

9 Months Ended

Sep. 30, 2015

Derivative Instruments And Hedging Activities Disclosure [Abstract]

Derivatives and Hedging

6. DERIVATIVES AND HEDGING

The Company uses foreign currency forward contracts and interest rate swaps to manage foreign exchange and interest rate risks, respectively.  The primary use of the foreign currency forward contracts is to hedge the risks associated with changes in foreign exchange rates.  Interest rate swaps are used to manage interest rate risk associated with borrowings.  The Company executes derivative contracts for risk management purposes and does not engage in any speculative or trading activity.    

All derivative instruments are recorded at fair value as assets or liabilities on the Condensed Consolidated Balance Sheets.  Fair value is determined using observable market data provided by recognized independent third-party financial information providers and is based upon Level 2 inputs under the fair value hierarchy within ASC 820 “Fair Value Measurements and Disclosures” (“ASC 820”). There are no cash collateral requirements related to any of the Company’s open derivative instruments.

Changes in the fair value of derivative instruments that qualify for and for which the Company has elected hedge accounting in accordance with ASC 815 “Derivatives and Hedging” (“ASC 815”) are reflected as a component of Accumulated Other Comprehensive Income (Loss) (“AOCI”) until the hedged transaction impacts earnings.  Changes in the fair value of derivative agreements that either do not qualify for hedge accounting, have not been designated as hedges or for which the hedge has been de-designated are reflected in current earnings.    

Currency Forward Contract Derivatives

The Company operates globally and is exposed to foreign currency exchange rate fluctuations in the normal course of business.  The Company’s foreign currency exposure relates primarily to certain non-functional currency denominated assets and liabilities, primarily accounts receivable, accounts payable and intercompany balances.  To minimize the risk associated with changes in foreign currency exchange rates, the Company has established a program that utilizes foreign currency forward contracts to offset the risk associated with the effects of certain foreign currency exposures.  Gains or losses on the Company’s foreign currency exposure are intended to be mitigated by gains or losses on the foreign currency forward contracts.  These foreign currency forward contracts generally have terms of six months or less and are entered into at the prevailing market exchange rate at the end of each month.    

Prior to the third quarter of 2014, the Company did not formally designate foreign currency forward contracts as hedges for accounting purposes and, accordingly, changes in the fair value of these contracts were recognized in current period earnings.  Beginning in the third quarter of 2014, the Company entered into foreign currency forward contracts for anticipated future transactions and these contracts are designated as cash flow hedges.  In accordance with ASC 815, the effective portion of these cash flow hedges are included as a component of AOCI until the underlying transaction impacts earnings.  At the time the underlying transaction impacts earnings, the Company will de-designate the hedging instrument and reflect the change in fair value in current earnings to offset the remeasurement impact of the gross receivable or payable balance until the underlying transaction is settled.        

The Company’s currency forward contracts are valued using then-current spot and forward market data as provided by external financial institutions. The Company enters into currency forward contracts with banking institutions of only the highest tiered credit ratings and thus the counterparty credit risk associated with these contracts is not considered significant.

Interest Rate Risk Management

The Company is exposed to changes in interest rates as a result of the issuance of variable-rate and fixed-rate debt.  Interest rate risk is managed by limiting variable-rate exposure and monitoring changes in interest rates.  To manage risks associated with changes in interest rates, the Company enters into interest rate swaps to effectively fix the interest rate on variable-rate debt.  The Company designates its interest rate swaps as cash flow hedges and, accordingly, changes in the fair value of interest rate swaps designated as cash flow hedges are recorded as a component of AOCI to the extent such cash flow hedges are effective.  Amounts are reclassified from AOCI when the underlying hedged items are recognized, during the period that a hedge transaction is terminated, or whenever a portion of the hedge transaction results are deemed ineffective.

Notional Amounts

The table below shows notional amounts associated with currency forward contracts and interest rate swaps as September 30, 2015 and December 31, 2014:

(Dollars in millions)	September 30, 2015		December 31, 2014
Foreign Currency Forward Contracts	$	51	$	70
Interest Rate Contracts		300		300

The following table shows the fair value of interest rate derivatives and the line items in the Condensed Consolidated Balance Sheets where they are reported.  The fair value of foreign currency forward contracts were insignificant at both September 30, 2015 and December 31, 2014.

	September 30, 2015				December 31, 2014
(Dollars in millions)	Asset		Liability		Asset		Liability
Derivative Designated as Hedging Instruments
Interest Rate Contracts
Other current assets	$	—			$	2
Other accrued expenses			$	4			$	—
Total Derivatives Designated as Hedging Instruments	$	—	$	4	$	2	$	—

The following table shows the gains and losses recognized on de-designated derivatives and the line items on the Condensed Consolidated Statements of Operations where the pretax gains and losses were reported.

	Three Months Ended September 30,				Nine Months Ended September 30,
(Dollars in millions)	2015		2014		2015		2014
Location of Pretax Gains (Losses) Recognized in Earnings
Foreign Currency Forward Contracts
Other income and expense, net	$	2	$	—	$	3	$	(1	)
Total Pretax Gains (Losses) Recognized in Earnings	$	2	$	—	$	3	$	(1	)

The following table shows the gains and losses recognized on cash flow hedges and the line items on the Condensed Consolidated Statements of Operations where such gains and losses are included when reclassified from AOCI.  Amounts for interest rate contracts are reclassified to earnings as interest expense over the term of the related debt.  Amounts for foreign currency forward contracts are reclassified to earnings within other income and expense, net as the underlying transactions impact earnings.  Amounts associated with foreign currency forward contracts were insignificant during the three and nine months ended September 30, 2015 and 2014.

	Three Months Ended September 30,					Nine Months Ended September 30,
	2015			2014		2015			2014
Pretax Gains (Losses) Recorded in AOCI
Interest Rate Contracts	$	(4	)	$	1	$	(6	)	$	(6	)
Total Pretax Gains (Losses) Recorded in AOCI	$	(4	)	$	1	$	(6	)	$	(6	)
Location of Pretax (Losses) Reclassified from AOCI into Earnings
Interest Rate Contracts
Interest Expense	$	1		$	1	$	2		$	2
Total Pretax (Losses) Recognized in Earnings	$	1		$	1	$	2		$	2

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Discontinued Operations

9 Months Ended

Sep. 30, 2015

Discontinued Operations And Disposal Groups [Abstract]

Discontinued Operations

5. DISCONTINUED OPERATIONS

As described further below, in the second quarter of 2015, management committed to a plan to sell ASA Brazil. In accordance with ASC 205, this portion of the ASA segment met the definition of a disposal group at the time management committed to a plan to sell and, accordingly, the results of operations have been classified as a component of discontinued operations for all periods presented. While the Company was actively marketing the remaining ASA operations in Argentina and Uruguay at the same time as ASA’s Brazilian operations, these businesses did not meet the held-for-sale criteria under ASC 205 during the second quarter of 2015.   In the third quarter of 2015, the Company closed on the sale of Pellegrino, as well as reached definitive agreement and closed on the disposition of ASA’s remaining operations in Argentina and Uruguay. In October 2015, the sale of Automotiva was completed. Since ASA was one of the Company’s reportable segments, management has determined that, despite the sale of disposal groups to multiple acquirers the ultimate sale of all of the businesses that comprised the ASA segment represents a strategic shift that will have a major effect on the Company’s operations and financial results. For the year ended December 31, 2014, the ASA segment accounted for 31% of consolidated net sales. Accordingly, the results of operations of the former ASA segment have been classified as a component of discontinued operations for all periods presented. The Consolidated Statements of Cash Flows were not adjusted to reflect this operation as a discontinued operation for any period presented.

On June 12, 2015, the Sellers, a wholly-owned indirect subsidiaries of the Company, entered into two separate purchase and sale agreements (the “Purchase Agreements”) to sell their equity interests in each of Pellegrino and Automotiva.  The purchasers under the Pellegrino Purchase Agreement are Distribuidora Automotiva S.A. and Car Central De Autopecas e Rolamentos Ltda. (the “Pellegrino Purchasers”) and the purchasers under the Automotiva Purchase Agreement are Auto Norte Distribuidora de Pecas Ltda., Cobra Rolamentos e Autopecas Ltda., Distribuidora Automotiva S.A., Jorge C. Schertel, Pedro Molina Quaresma and Sedim-Administracao e Participacoes Ltda. (the “Automotiva Purchasers”).  

The purchase price to Sellers for the sale of each of Pellegrino and Automotiva was paid in Brazilian Reals. The Pellegrino purchase price was 215,000,000 Brazilian Reals and the purchase price for the sale of Automotiva was 146,285,000 Brazilian Reals (in each case, the “Base Purchase Price”), and, in each case, plus or minus an adjustment reflecting (i) an estimate of interim profits or losses, as applicable, of the Sellers related to the Pellegrino or Automotiva business, respectively, each calculated in accordance with a process established in the respective Purchase Agreement, and (ii) minus a percentage of certain claims that may arise after signing and before closing.  After closing, the parties determined a final purchase price reflecting the actual interim profits and losses and such claims, as well as other adjustments, calculated in accordance with a process established in the respective Purchase Agreement.

As discussed above, the sale of Pellegrino was completed in September 2015.  Based on the exchange rate in effect on the date of closing, the Company received proceeds of $58 million associated with the sale of Pellegrino and recognized a pre-tax loss of $25 million on sale.  This loss was predominately driven by the release of currency translation adjustments that had been previously deferred as a component of accumulated other comprehensive income. A portion of the proceeds from the sale will be used to pay down the Company’s outstanding debt.  The tax implications for the sale of Pellegrino were insignificant.    

Additionally, as discussed above, the sale of the operations in Argentina and Uruguay was completed in September 2015. At closing, the Company received proceeds of $5 million and recognized a pre-tax loss of $20 million on sale. For tax purposes, the sale resulted in a pre-tax loss of $9 million; however, the capital loss is offset by a valuation allowance and resulted in no tax benefit being recorded.

The president of the Company’s ASA segment is party to the Pellegrino transaction.  In connection with and simultaneous with the closing of the Pellegrino transaction on September 30, 2015, this individual purchased four properties owned by Pellegrino with a net book value of less than $1 million.  In order to fund the purchase of the properties, at closing, the Company redeemed all outstanding equity owned by the individual and received net cash proceeds of less than $1 million for the purchase of the real estate.  This amount is included in the purchase price consideration discussed above.  Additionally, the same individual is also part of the buying group that acquired Automotiva which is further discussed below.   

On October 30, 2015, the Company completed the previously announced sale of Automotiva. Upon closing, the Company received a purchase price of 148,982,541 in Brazilian Reals, or US $38,596,513 based on the Real/Dollar exchange rate as of October 30, 2015, reflecting a base purchase price of 146,285,000 Brazilian Reals (or $37,897,668 based on the Real/Dollar exchange rate as of October 30, 2015), as adjusted pursuant to the terms of the Agreement to reflect the actual interim profits and losses of the Automotiva business.  At closing, the Company received $19,657,726 after deduction of certain expenses and taxes and the placement of 71,000,000 Brazilian Reals in an escrow account with a Brazilian bank. Such escrow covers any amounts that may be owed by Automotiva relating to a Brazilian antitrust investigation commenced on September 25, 2015, and is the sole source of funds that the Buyers may recover from the Sellers as to any amounts that may be owed by Automotiva relating to such investigation. In connection with this investigation, the Company recorded a reserve in the third quarter of 2015 that represents management’s best estimate of the most likely outcome of this matter. This expense is included as a component of (Loss) income from discontinued operations, net of tax, on the Condensed Consolidated Statements of Operations.  

The following table shows the net sales, cost of sales, gross profit, selling general and administrative expenses, operating profit, income before tax provision, income tax provision and net income that are included within (Loss) income from discontinued operations, net of tax on the Condensed Consolidated Statement of Operations associated with the ASA segment:

	Three Months Ended September 30,						Nine Months Ended September 30,
(Dollars in millions)	2015			2014			2015			2014
Net sales	$	85		$	116		$	265		$	319
Cost of sales	$	(69	)	$	(93	)	$	(214	)	$	(255	)
Gross profit		16			23			51			64
Selling, general and administrative expenses	$	(16	)	$	(14	)	$	(38	)	$	(40	)
Operating profit	$	—		$	9		$	13		$	24
Income from continuing operations before, income tax provision, and noncontrolling interest		—			9			14			24
Income tax provision		—			(2	)		(5	)		(7	)
Net income	$	—		$	7		$	9		$	17

The following tables shows Automotiva’s asset and liabilities that are included in assets of discontinued operations and liabilities of discontinued operations on the Condensed Consolidated Balance Sheets:

	September 30,		December 31,
(Dollars in millions)	2015		2014
Cash and cash equivalents	$	1	$	19
Trade accounts receivable		11		56
Inventories, net		22		70
Other current assets		5		24
Property, plant, and equipment, net		4		14
Other assets		10		16
Current assets of discontinued operations	$	53	$	199
Accounts payable		13		39
Other accrued expenses		10		19
Current liabilities of discontinued operations	$	23	$	58

The following table shows the depreciation, amortization and capital expenditures that are included within the consolidated statement of cash flow associated with the ASA segment.

	Nine Months Ended September 30,
(Dollars in millions)	2015		2014
Depreciation and amortization	$	2	$	2
Capital expenditures	$	1	$	1

In the fourth quarter of 2013, management committed to a plan to sell the Chassis group. Pursuant to ASC 205, the Chassis group met the definition of a disposal group at the time management committed to a plan to sell the group and, accordingly, the results of operations of the Chassis group have been classified as a component of discontinued operations. On January 21, 2014, Affinia entered into an Asset Purchase Agreement, as amended, with Federal-Mogul Chassis LLC (formerly known as VCS Quest Acquisition LLC) (“FM Chassis”), an affiliate of Federal-Mogul Corporation, pursuant to which FM Chassis agreed to purchase the Chassis group. This transaction closed on May 1, 2014. The Consolidated Statements of Cash Flows were not adjusted to reflect this group as a discontinued operation for any period presented.

Upon the closing of this transaction in May 2014, Affinia received cash proceeds of $140 million, which represented the agreed upon selling price of $150 million less a holdback of consideration of $10 million until completion of certain post-closing performance obligations. In September 2014, the post-closing performance obligations were completed and the Company received $9 million of cash proceeds with the remaining $1 million allocated to a post-closing purchase price adjustment. The Company released an $18 million capital loss valuation allowance as a result of the sale, the tax benefit of which offset the tax expense incurred by the gain on the sale. This resulted in a tax expense of less than $1 million on the sale transaction.

The sale of the Chassis group resulted in a pre-tax gain of $32 million, of which $21 million was recorded in the second quarter of 2014 and $11 million was recorded in the third quarter of 2014.  These amounts are reflected in the Condensed Consolidated Statements of Operations within (Loss) income from discontinued operations, net of tax. The Company released an $18 million capital loss valuation allowance as a result of the sale, the tax benefit of which offset the tax expense incurred by the gain on the sale. This resulted in a tax expense of less than $1 million on the sale transaction.

The following table shows the Chassis group’s net sales, income before tax provision, income tax provision and net income that are included within Income from discontinued operations, net of tax on the Condensed Consolidated Statements of Operations associated with the Chassis disposal group:

	Three Months Ended September 30,				Nine Months Ended September 30,
(Dollars in millions)	2015		2014		2015		2014
Net sales	$	—	$	—	$	—	$	64
Income from continuing operations before, income tax provision, and noncontrolling interest		—		—		—		5
Income tax provision		—		—		—		2
Net income	$	—	$	—	$	—	$	3

In addition to the amounts reflected in the tables above associated with the results of operations of ASA and the Chassis Group, (Loss) income from discontinued operations on the Condensed Consolidated Statement of Operations for the periods presented includes the following:

· For the three months and nine months ended September 30, 2015, a pre-tax loss of $45 million associated with the sale of the ASA businesses discussed above

· For the three months ended September 30, 2015, a tax benefit of $8 million related to the ASA sale, which represents the reversal of a capital gains tax recorded in the second quarter of 2015  

· For the three and nine months ended September 30, 2014, a pre-tax gain on the sale of the Chassis group of $11 million and $32 million, respectively, as discussed above

· For the three and nine months ended September 30, 2014, a loss of $5 million and $7 million, respectively, associated with other activity related to the Chassis sale

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Financial Information for Guarantors and Non-Guarantors

9 Months Ended

Sep. 30, 2015

Condensed Financial Information Of Parent Company Only Disclosure [Abstract]

Financial Information for Guarantors and Non-Guarantors

17. FINANCIAL INFORMATION FOR GUARANTORS AND NON-GUARANTORS

Holdings (presented as Parent in the following schedules), through its 100% owned subsidiary, Affinia (presented as Issuer in the following schedules), issued $250 million of Senior Notes on April 25, 2013. As of September 30, 2015, there were $250 million of Senior Notes outstanding. The notes were offered only to qualified institutional buyers and certain persons in offshore transactions.

The Senior Notes are fully, irrevocably, unconditionally and jointly and severally guaranteed on a senior unsecured basis by the Company’s current and future domestic subsidiaries (the “Guarantors”). The Senior Notes are general obligations of the Issuer and guaranteed by the Parent and the Guarantors.

The following unaudited information presents Condensed Consolidating Statements of Operations for the three and nine months ended September 30, 2015 and 2014, Condensed Consolidating Statements of Comprehensive Income for the three and nine months ended September 30, 2015 and 2014, Condensed Consolidating Balance Sheets as of September 30, 2015 and December 31, 2014 and Condensed Consolidating Statements of Cash Flows for the nine months ended September 30, 2015 and 2014 of (i) the Parent, (ii) the Issuer, (iii) the Guarantors, (iv) the Non-Guarantors, and (v) eliminations to arrive at the information for the Company on a consolidated basis.

Affinia Group Intermediate Holdings Inc.

Guarantor Condensed

Consolidating Statements of Operations

For the Three Months Ended September 30, 2015

										Non-						Consolidated
(Dollars in millions)	Parent			Issuer			Guarantor			Guarantor			Eliminations			Total
Net sales	$	—		$	—		$	157		$	119		$	(38	)	$	238
Cost of sales		—			—			(123	)		(91	)		38			(176	)
Gross profit		—			—			34			28			—			62
Selling, general and administrative expenses		—			(13	)		(14	)		(9	)		—			(36	)
Operating profit (loss)		—			(13	)		20			19			—			26
Other income and expense, net		—			—			(1	)		(3	)		—			(4	)
Interest expense		—			(13	)		—			(1	)		—			(14	)
Income (loss) before income tax provision,      equity in income, net of tax      and noncontrolling interest		—			(26	)		19			15			—			8
Income tax provision		—			(2	)		—			(2	)		—			(4	)
Equity in income, net of tax		(33	)		(5	)		(24	)		—			62			—
Net income (loss) from continuing operations		(33	)		(33	)		(5	)		13			62			4
Income (loss) from discontinued operations, net of tax		—			—			—			(37	)		—			(37	)
Net income (loss)	$	(33	)	$	(33	)	$	(5	)	$	(24	)	$	62		$	(33	)

Guarantor Condensed

Consolidating Statements of Comprehensive Income (Loss)

For the Three Months Ended September 30, 2015

										Non-						Consolidated
(Dollars in millions)	Parent			Issuer			Guarantor			Guarantor			Eliminations			Total
Net income (loss)	$	(33	)	$	(33	)	$	(5	)	$	(24	)	$	62		$	(33	)
Other comprehensive income (loss), net of tax:
Change in the fair value of interest rate swap		(4	)		(4	)		—			—			4			(4	)
Reclassification into earnings from interest rate swap		1			1			—			—			(1	)		1
Change in the fair value of derivatives		—			—			—			—			—			—
Reclassification into earnings for derivatives		—			—			—			—			—			—
Change in foreign currency translation adjustments		9			9			—			9			(18	)		9
Total other comprehensive income (loss)		6			6			—			9			(15	)		6
Total comprehensive income (loss)	$	(27	)	$	(27	)	$	(5	)	$	(15	)	$	47		$	(27	)

Affinia Group Intermediate Holdings Inc.

Guarantor Condensed

Consolidating Statements of Operations

For the Nine Months Ended September 30, 2015

										Non-						Consolidated
(Dollars in millions)	Parent			Issuer			Guarantor			Guarantor			Eliminations			Total
Net sales	$	—		$	—		$	471		$	328		$	(117	)	$	682
Cost of sales		—			—			(376	)		(254	)		117			(513	)
Gross profit		—			—			95			74			—			169
Selling, general and administrative expenses		—			(34	)		(43	)		(26	)		—			(103	)
Operating profit (loss)		—			(34	)		52			48			—			66
Other income and expense, net		—			(2	)		(2	)		(1	)		—			(5	)
Interest expense		—			(38	)		—			(2	)		—			(40	)
Income (loss) before income tax provision,      equity in income, net of tax      and noncontrolling interest		—			(74	)		50			45			—			21
Income tax provision		—			(6	)		—			(7	)		—			(13	)
Equity in income, net of tax		(28	)		52			2			—			(26	)		—
Net income (loss) from continuing operations		—			(80	)		50			38			—			8
Income (loss) from discontinued operations, net of tax		—			—			—			(36	)		—			(36	)
Net income (loss)	$	(28	)	$	(28	)	$	52		$	2		$	(26	)	$	(28	)

Guarantor Condensed

Consolidating Statements of Comprehensive Income (Loss)

For the Nine Months Ended September 30, 2015

									Non-						Consolidated
(Dollars in millions)	Parent			Issuer			Guarantor		Guarantor			Eliminations			Total
Net income (loss)	$	(28	)	$	(28	)	$	52	$	2		$	(26	)	$	(28	)
Other comprehensive income (loss), net of tax:
Change in the fair value of interest rate swap		(6	)		(6	)		—		—			6			(6	)
Reclassification into earnings from interest rate swap		2			2			—		—			(2	)		2
Change in the fair value of derivatives		1			1			—		—			(1	)		1
Reclassification into earnings for derivatives		(1	)		(1	)		—		—			1			(1	)
Change in foreign currency translation adjustments		(15	)		(15	)		—		(15	)		30			(15	)
Total other comprehensive income (loss)		(19	)		(19	)		—		(15	)		34			(19	)
Total comprehensive income (loss)	$	(47	)	$	(47	)	$	52	$	(13	)	$	8		$	(47	)

Affinia Group Intermediate Holdings Inc.

Guarantor Condensed

Consolidating Statements of Operations

For the Three Months Ended September 30, 2014

									Non-						Consolidated
(Dollars in millions)	Parent		Issuer			Guarantor			Guarantor			Eliminations			Total
Net sales	$	—	$	—		$	171		$	117		$	(40	)	$	248
Cost of sales		—		—			(133	)		(88	)		40			(181	)
Gross profit		—		—			38			29			—			67
Selling, general and administrative expenses		—		(8	)		(17	)		(9	)		—			(34	)
Operating profit (loss)		—		(8	)		21			20			—			33
Other income and expense, net		—		—			—			—			—			—
Interest expense		—		(15	)		—			—			—			(15	)
Income (loss) before income tax provision,      equity in income, net of tax      and noncontrolling interest		—		(23	)		21			20			—			18
Income tax provision		—		(5	)		—			(3	)		—			(8	)
Equity in income, net of tax		23		51			24			—			(98	)		—
Net income (loss) from continuing operations		23		23			45			17			(98	)		10
Income (loss) from discontinued operations, net of tax		—		—			6			7			—			13
Net income (loss)	$	23	$	23		$	51		$	24		$	(98	)	$	23

Guarantor Condensed

Consolidating Statements of Comprehensive Income (Loss)

For the Three Months Ended September 30, 2014

									Non-						Consolidated
(Dollars in millions)	Parent			Issuer			Guarantor		Guarantor			Eliminations			Total
Net income (loss)	$	23		$	23		$	51	$	24		$	(98	)	$	23
Other comprehensive income (loss), net of tax:
Change in the fair value of interest rate swap		1			1			—		—			(1	)		1
Change in foreign currency translation adjustments		(20	)		(20	)		—		(20	)		40			(20	)
Total other comprehensive (loss) income		(19	)		(19	)		—		(20	)		39			(19	)
Total comprehensive income (loss)	$	4		$	4		$	51	$	4		$	(59	)	$	4

Affinia Group Intermediate Holdings Inc.

Guarantor Condensed

Consolidating Statements of Operations

For the Nine Months Ended September 30, 2014

									Non-						Consolidated
(Dollars in millions)	Parent		Issuer			Guarantor			Guarantor			Eliminations			Total
Net sales	$	—	$	—		$	518		$	344		$	(121	)	$	741
Cost of sales		—		—			(407	)		(259	)		121			(545	)
Gross profit		—		—			111			85			—			196
Selling, general and administrative expenses		—		(30	)		(51	)		(29	)		—			(110	)
Operating profit (loss)		—		(30	)		60			56			—			86
Other income and expense, net		—		(2	)		(1	)		(6	)		—			(9	)
Interest expense		—		(44	)		—			(1	)		—			(45	)
Income (loss) before income tax provision,      equity in income, net of tax      and noncontrolling interest		—		(76	)		59			49			—			32
Income tax provision		—		(8	)		—			(12	)		—			(20	)
Equity in income, net of tax		57		141			57			—			(255	)		—
Net income (loss) from continuing operations		57		57			116			37			(255	)		12
Income (loss) from discontinued operations, net of tax		—		—			25			20			—			45
Net income (loss)	$	57	$	57		$	141		$	57		$	(255	)	$	57

Guarantor Condensed

Consolidating Statements of Comprehensive Income (Loss)

For the Nine Months Ended September 30, 2014

									Non-						Consolidated
(Dollars in millions)	Parent			Issuer			Guarantor		Guarantor			Eliminations			Total
Net income (loss)	$	57		$	57		$	141	$	57		$	(255	)	$	57
Other comprehensive income (loss), net of tax:
Change in the fair value of interest rate swap		(4	)		(4	)		—		—			4			(4	)
Change in foreign currency translation adjustments		(13	)		(13	)		—		(13	)		26			(13	)
Total other comprehensive income (loss)		(17	)		(17	)		—		(13	)		30			(17	)
Total comprehensive income (loss)	$	40		$	40		$	141	$	44		$	(225	)	$	40

Affinia Group Intermediate Holdings Inc.

Guarantor Condensed

Consolidating Balance Sheets

September 30, 2015

(Dollars in millions)	Parent			Issuer			Guarantor			Non- Guarantor		Eliminations			Consolidated Total
Assets
Current assets:
Cash and cash equivalents	$	—		$	33		$	—		$	81	$	—		$	114
Restricted cash		—			—			—			6		—			6
Accounts receivable		—			—			38			50		—			88
Inventories, net		—			—			100			66		—			166
Other current assets		—			24			2			23		—			49
Current assets of discontinued operations		—			—			—			53		—			53
Total current assets		—			57			140			279		—			476
Property, plant and equipment, net		—			2			57			50		—			109
Investments and other assets		—			123			37			11		—			171
Intercompany investments		(279	)		462			775			—		(958	)		—
Intercompany (payables) receivables		—			(82	)		(461	)		543		—			—
Total assets	$	(279	)	$	562		$	548		$	883	$	(958	)	$	756
Liabilities and shareholder's equity
Current liabilities:
Accounts payable	$	—		$	10		$	64		$	23	$	—		$	97
Notes payable		—			176			—			28		—			204
Other accrued expenses		—			23			16			24		—			63
Accrued payroll and employee benefits		—			2			6			8		—			16
Current liabilities of discontinued operations		—			6			—			17		—			23
Total current liabilities		—			217			86			100		—			403
Long-term debt		—			616			—			—		—			616
Deferred employee benefits and noncurrent liabilities		—			8			—			8		—			16
Total liabilities		—			841			86			108		—			1,035
Total shareholder's (deficit) equity		(279	)		(279	)		462			775		(958	)		(279	)
Total liabilities and shareholder's (deficit) equity	$	(279	)	$	562		$	548		$	883	$	(958	)	$	756

Affinia Group Intermediate Holdings Inc.

Guarantor Condensed

Consolidating Balance Sheets

December 31, 2014

(Dollars in millions)	Parent			Issuer			Guarantor			Non- Guarantor		Eliminations			Consolidated Total
Assets
Current assets:
Cash and cash equivalents	$	—		$	10		$	—		$	16	$	—		$	26
Restricted cash		—			—			—			4		—			4
Accounts receivable		—			—			44			45		—			89
Inventories, net		—			—			98			47		—			145
Other current assets		—			44			1			36		—			81
Current assets of discontinued operations		—			—			—			199		—			199
Total current assets		—			54			143			347		—			544
Property, plant and equipment, net		—			1			57			51		—			109
Investments and other assets		—			121			36			11		—			168
Intercompany investments		(220	)		388			749			—		(917	)		—
Intercompany receivables (payables)		—			48			(508	)		460		—			—
Total assets	$	(220	)	$	612		$	477		$	869	$	(917	)	$	821
Liabilities and shareholder's equity
Current liabilities:
Accounts payable	$	—		$	10		$	70		$	19	$	—		$	99
Notes payable		—			—			—			19		—			19
Other accrued expenses		—			15			15			13		—			43
Accrued payroll and employee benefits		—			9			4			3		—			16
Current liabilities of discontinued operations		—			—			—			58		—			58
Total current liabilities		—			34			89			112		—			235
Long-term debt		—			792			—			—		—			792
Deferred employee benefits and noncurrent liabilities		—			5			—			8		—			13
Total liabilities		—			831			89			120		—			1,040
Total shareholder's (deficit) equity		(220	)		(219	)		388			749		(917	)		(219	)
Total liabilities and shareholder's (deficit) equity	$	(220	)	$	612		$	477		$	869	$	(917	)	$	821

Affinia Group Intermediate Holdings Inc.

Guarantor Condensed

Consolidating Statement of Cash Flows

For the Nine Months Ended September 30, 2015

(Dollars in millions)	Parent			Issuer			Guarantor			Non- Guarantor			Elimination			Consolidated Total
Operating activities
Net cash provided by (used in) operating activities	$	15		$	(17	)	$	7		$	58		$	(15	)	$	48
Investing activities
Proceeds from the sale of the business, net of cash transferred		—			56			—			—			—			56
Change in restricted cash		—			—			—			(2	)		—			(2	)
Additions to property, plant and equipment		—			(1	)		(7	)		(9	)		—			(17	)
Net cash provided by (used in) investing activities		—			55			(7	)		(11	)		—			37
Financing activities
Proceeds of other debt		—			—			—			24			—			24
Repayments of debt		(15	)		—			—			(15	)		15			(15	)
Proceeds from stock options exercised		—			1			—			—			—			1
Distribution to our shareholders		—			(15	)		—			—			—			(15	)
Other financing activities		—			(1	)		—			—			—			(1	)
Net cash (used in) provided by financing activities		(15	)		(15	)		—			9			15			(6	)
Effect of exchange rates on cash		—			—			—			(9	)		—			(9	)
Increase in cash and cash equivalents		—			23			—			47			—			70
Cash and cash equivalents at beginning of the period		—			10			—			35			—			45
Cash and cash equivalents at end of the period	$	—		$	33		$	—		$	82		$	—		$	115

Affinia Group Intermediate Holdings Inc.

Guarantor Condensed

Consolidating Statement of Cash Flows

For the Nine Months Ended September 30, 2014

(Dollars in millions)	Parent			Issuer			Guarantor			Non- Guarantor			Elimination			Consolidated Total
Operating activities
Net cash provided by (used in) operating activities	$	57		$	(30	)	$	10		$	24		$	(57	)	$	4
Investing activities
Proceeds from sale of Chassis group		—			149			—			—			—		$	149
Other investing activities		—			4			—			—			—		$	4
Additions to property, plant and equipment		—			—			(10	)		(8	)		—		$	(18	)
Net cash provided by (used in) investing activities		—			153			(10	)		(8	)		—			135
Financing activities
Repayment of debt		(57	)		—			—			(10	)		57		$	(10	)
Repayment of term loans		—			(109	)		—			—			—		$	(109	)
Distribution to our shareholders		—			(57	)		—			—			—		$	(57	)
Net cash used in financing activities		(57	)		(166	)		—			(10	)		57			(176	)
Effect of exchange rates on cash		—			—			—			(6	)		—		$	(6	)
Decrease in cash and cash equivalents		—			(43	)		—			—			—		$	(43	)
Cash and cash equivalents at beginning of the period		—			68			—			33			—			101
Cash and cash equivalents at end of the period	$	—		$	25		$	—		$	33		$	—		$	58

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Changes in Accumulated Other Comprehensive Income (Loss)

9 Months Ended

Sep. 30, 2015

Equity [Abstract]

Changes in Accumulated Other Comprehensive Income (Loss)

13. CHANGES IN ACCUMULATED OTHER COMPREHENSIVE INCOME (LOSS)

Changes in accumulated other comprehensive income (loss) (AOCI) by component, net of tax, for the three and nine months ended September 30, 2015:

			Foreign
			currency			Interest
	Pension		translation			Rate						Total
(Dollars in millions)	adjustments		adjustment			Swap			Derivative			AOCI
Balance at July 1, 2015	$	—	$	(78	)	$	—		$	—		$	(78	)
Other comprehensive income (loss) before    reclassifications, net of tax		—		9			(4	)		—			5
Amounts reclassified from accumulated    other comprehensive income (loss)		—		—			1			—			1
Net current period other comprehensive income (loss)		—		9			(3	)		—			6
At September 30, 2015	$	—	$	(69	)	$	(3	)	$	—		$	(72	)
			Foreign
			currency			Interest
	Pension		translation			Rate						Total
(Dollars in millions)	adjustments		adjustment			Swap			Derivative			AOCI
Balance at January 1, 2015	$	—	$	(54	)	$	1		$	—		$	(53	)
Other comprehensive income (loss) before    reclassifications, net of tax		—		(15	)		(6	)		1			(20	)
Amounts reclassified from accumulated    other comprehensive income (loss)		—		—			2			(1	)		1
Net current period other comprehensive income (loss)		—		(15	)		(4	)		—			(19	)
At September 30, 2015	$	—	$	(69	)	$	(3	)	$	—		$	(72	)

Changes in AOCI income (loss) by component, net of tax, for the three and nine months ended September 30, 2014:

				Foreign
				currency			Interest
	Pension			translation			Rate			Total
(Dollars in millions)	adjustments			adjustment			Swap			AOCI
Balance at July 1, 2014	$	(1	)	$	(19	)	$	2		$	(18	)
Other comprehensive income (loss) before    reclassifications, net of tax		—			(20	)		—			(20	)
Amounts reclassified from accumulated    other comprehensive income (loss)		—			—			1			1
Net current period other comprehensive income (loss)		—			(20	)		1			(19	)
At September 30, 2014	$	(1	)	$	(39	)	$	3		$	(37	)
				Foreign
				currency			Interest
	Pension			translation			Rate			Total
(Dollars in millions)	adjustments			adjustment			Swap			AOCI
Balance at January 1, 2014	$	(1	)	$	(26	)	$	7		$	(20	)
Other comprehensive income (loss) before    reclassifications, net of tax		—			(13	)		(5	)		(18	)
Amounts reclassified from accumulated    other comprehensive income (loss)		—			—			1			1
Net current period other comprehensive income (loss)		—			(13	)		(4	)		(17	)
At September 30, 2014	$	(1	)	$	(39	)	$	3		$	(37	)

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Commitments and Contingencies

9 Months Ended

Sep. 30, 2015

Commitments And Contingencies Disclosure [Abstract]

Commitments and Contingencies

9. COMMITMENTS AND CONTINGENCIES

A reconciliation of the changes in the Company’s return reserves, which is included in Other accrued expenses in the Condensed Consolidated Balance Sheets, is presented in the following table.   

	Nine Months Ended
	September 30,
(Dollars in millions)	2015			2014
Beginning balance	$	4		$	6
Amounts charged to revenue		5			4
Returns processed		(5	)		(6	)
Ending balance	$	4		$	4

As previously disclosed, the Company conducted a review of certain allegations arising in connection with business operations involving its subsidiaries in Poland and Ukraine. The allegations raised issues involving potential improper payments in connection with governmental approvals, permits, or other regulatory areas and possible conflicts of interest. The Company’s review was supervised by the Audit Committee of Affinia’s Board of Directors and conducted with the assistance of outside professionals. Affinia voluntarily self-reported on these matters to the U.S. Department of Justice and the U.S. Securities and Exchange Commission and cooperated fully with the U.S. government.  The U.S. Department of Justice has advised that it has decided to decline to prosecute the Company in this matter.

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Stock Incentive Plan - Additional Information (Detail) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2015	Jun. 30, 2015	Sep. 30, 2015	Sep. 30, 2014
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Stock options exercised	12,383		12,383
Stock options exercised per share price	$ 62.87		$ 62.87
Proceeds from stock options exercised	$ 1,000,000		$ 1,000,000	$ 0
Time Based Restricted Stock Units [Member]
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Vested stock units			19,639
Number of stock unit issued			7,856
Stock-based compensation expense			$ 3,000,000	$ 0
Performance Based Restricted Stock Unit [Member]
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Number of stock unit issued			7,856
Restricted Stock Units [Member]
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Vested stock units			19,639
Number of stock unit issued	1,000	5,000	13,856

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Debt

9 Months Ended

Sep. 30, 2015

Debt Disclosure [Abstract]

Debt

7. DEBT

Affinia’s debt consists of notes that are publicly traded, an asset-based revolving credit facility (“ABL Revolver”), term loan facilities consisting of Term Loan B-1 and Term Loan B-2 and other short-term borrowings. The fair value framework requires the categorization of the Company’s debt into three levels based upon the assumptions (inputs) used to determine fair value. The fair value of debt and the categorization of the hierarchy level of fair value, net of discount, are and were as follows:

Fair Value of Debt at September 30, 2015

(Dollars in millions)	Book Value of Debt		Fair Value Factor			Fair Value of Debt
Senior notes, due May 2021(1)	$	250		104.88	%	$	262
Term Loan B-1, due April 2016(1)		175		99.75	%		175
Term Loan B-2, due April 2020(1)		366		99.25	%		364
ABL Revolver, due April 2018(2)		—		100.00	%		—
Other debt(2)		29		100.00	%		29
Total fair value of debt at September 30, 2015						$	830

Fair Value of Debt at December 31, 2014

	Book Value		Fair Value			Fair Value
(Dollars in millions)	of Debt		Factor			of Debt
Senior notes, due May 2021(1)	$	250		102.50	%	$	256
Term Loan B-1, due April 2016(1)		175		97.88	%		171
Term Loan B-2, due April 2020(1)		367		97.00	%		356
ABL revolver, due April 2018(2)		—		100.00	%		—
Other debt(2)		19		100.00	%		19
Total fair value of debt at December 31, 2014						$	802

(1) The fair value assigned to the Company’s long-term debt reflects financial model estimates generated from a third-party provider based on observable inputs related to market prices of comparable debt instruments and represents a Level 2 approximation within the fair value categorization framework.

(2) The carrying value of fixed rate short-term debt approximates fair value because of the short term nature of these instruments. The carrying value of the Company’s current floating rate debt instruments approximates fair value because of the variable interest rates pertaining to those instruments. The fair value of debt is categorized within Level 2 of the hierarchy.

A financial covenant exists under the ABL Revolver that would be triggered if excess availability under the ABL Revolver is less than the greater of 10% of the total borrowing base and $10 million. If the covenant trigger were to occur, the Company would be required to satisfy and maintain a fixed charge coverage ratio of at least 1.00x, measured for the last twelve-month period. As of September 30, 2015, none of the covenant triggers had occurred. The impact of falling below the fixed charge coverage ratio would not be a default but would trigger the imposition of restrictions on the Company’s ability to pursue certain operational or financial transactions (e.g. asset dispositions, dividends and acquisitions).

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Inventories

9 Months Ended

Sep. 30, 2015

Inventory Disclosure [Abstract]

Inventories

8. INVENTORIES

Inventories are valued at the lower of cost or market. Cost is determined on the first in first out basis for all domestic inventories and at the Company’s Poland operations or average cost basis for other non-U.S. inventories. Inventories are reduced by an allowance for slow-moving and obsolete inventories based on management’s review of on-hand inventories compared to historical and estimated future sales and usage. A summary of inventories, net is provided in the table below and excludes amounts included in Current assets of discontinued operations:

(Dollars in millions)	At September 30, 2015		At December 31, 2014
Raw materials	$	64	$	56
Work-in-process		16		17
Finished goods		86		72
	$	166	$	145

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Income Taxes

9 Months Ended

Sep. 30, 2015

Income Tax Disclosure [Abstract]

Income Taxes

10. INCOME TAXES

The total amount of unrecognized tax benefits that, if recognized, would affect the Company’s effective tax rate was $1 million as of both September 30, 2015 and December 31, 2014. The Company recognizes interest related to unrecognized tax benefits in interest expense and recognizes penalties as part of the income tax provision. As of September 30, 2015, the Company’s accrual for interest and penalties was less than $1 million. The Company is subject to taxation in the U.S. and various state and foreign jurisdictions. For jurisdictions in which Affinia transacts significant business, tax years ended December 31, 2004 and later remain subject to examination by tax authorities. The Company does not anticipate any material change in the total amount of unrecognized tax benefits to occur within the next twelve months.

The effective tax rate was 50% for the three months ended September 30, 2015 compared to 44% for the three months ended September 30, 2014. . The primary reason for the increase over 2014 is due to higher deemed dividends from foreign subsidiaries, resulting in higher U.S. permanent differences over last year. The effective tax rate was 62% for the nine months ended September 30, 2015 compared to 63% for the nine months ended September 30, 2014. The decrease is attributable to a currency devaluation of $5 million associated with the Filtration operations of Venezuela that is a non-deductible item for income tax purposes in the first quarter of 2014.

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Financial Information for Guarantors and Non-Guarantors - Guarantor Condensed Consolidating Statements of Comprehensive Income (Loss) (Detail) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Sep. 30, 2015	Sep. 30, 2014	Sep. 30, 2015	Sep. 30, 2014
Condensed Statement Of Income Captions [Line Items]
Net income (loss)	$ (33)	$ 23	$ (28)	$ 57
Other comprehensive income (loss), net of tax:
Change in fair value	0	0	1	0
Reclassification earnings	0	0	(1)	0
Change in the fair value of derivatives			1
Reclassification into earnings for derivatives			(1)
Change in foreign currency translation adjustments	9	(20)	(15)	(13)
Total other comprehensive income (loss)	6	(19)	(19)	(17)
Total comprehensive (loss) income	(27)	4	(47)	40
Parent [Member]
Condensed Statement Of Income Captions [Line Items]
Net income (loss)	(33)	23	(28)	57
Other comprehensive income (loss), net of tax:
Change in the fair value of derivatives			1
Reclassification into earnings for derivatives			(1)
Change in foreign currency translation adjustments	9	(20)	(15)	(13)
Total other comprehensive income (loss)	6	(19)	(19)	(17)
Total comprehensive (loss) income	(27)	4	(47)	40
Issuer [Member]
Condensed Statement Of Income Captions [Line Items]
Net income (loss)	(33)	23	(28)	57
Other comprehensive income (loss), net of tax:
Change in the fair value of derivatives			1
Reclassification into earnings for derivatives			(1)
Change in foreign currency translation adjustments	9	(20)	(15)	(13)
Total other comprehensive income (loss)	6	(19)	(19)	(17)
Total comprehensive (loss) income	(27)	4	(47)	40
Guarantor [Member]
Condensed Statement Of Income Captions [Line Items]
Net income (loss)	(5)	51	52	141
Other comprehensive income (loss), net of tax:
Total comprehensive (loss) income	(5)	51	52	141
Non-Guarantor [Member]
Condensed Statement Of Income Captions [Line Items]
Net income (loss)	(24)	24	2	57
Other comprehensive income (loss), net of tax:
Change in foreign currency translation adjustments	9	(20)	(15)	(13)
Total other comprehensive income (loss)	9	(20)	(15)	(13)
Total comprehensive (loss) income	(15)	4	(13)	44
Eliminations [Member]
Condensed Statement Of Income Captions [Line Items]
Net income (loss)	62	(98)	(26)	(255)
Other comprehensive income (loss), net of tax:
Change in the fair value of derivatives			(1)
Reclassification into earnings for derivatives			1
Change in foreign currency translation adjustments	(18)	40	30	26
Total other comprehensive income (loss)	(15)	39	34	30
Total comprehensive (loss) income	47	(59)	8	(225)
Interest Rate Swap [Member]
Other comprehensive income (loss), net of tax:
Change in fair value	(4)	1	(6)	(4)
Reclassification earnings	1	0	2	0
Interest Rate Swap [Member] | Parent [Member]
Other comprehensive income (loss), net of tax:
Change in fair value	(4)	1	(6)	(4)
Reclassification earnings	1		2
Interest Rate Swap [Member] | Issuer [Member]
Other comprehensive income (loss), net of tax:
Change in fair value	(4)	1	(6)	(4)
Reclassification earnings	1		2
Interest Rate Swap [Member] | Eliminations [Member]
Other comprehensive income (loss), net of tax:
Change in fair value	4	$ (1)	6	$ 4
Reclassification earnings	$ (1)		$ (2)

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Financial Information for Guarantors and Non-Guarantors - Guarantor Condensed Consolidating Statement of Cash Flows (Detail) - USD ($) $ in Millions	3 Months Ended	9 Months Ended
	Sep. 30, 2015	Sep. 30, 2015	Sep. 30, 2014
Operating activities
Net cash provided by (used in) operating activities		$ 48	$ 4
Investing activities
Proceeds from the sale of the business		56	149
Change in restricted cash		(2)	0
Other Investing Activities			4
Additions to property, plant and equipment		(17)	(18)
Net cash provided by investing activities		37	135
Financing activities
Proceeds from other debt		24	0
Repayments of debt		(15)	(10)
Repayment of term loans		0	(109)
Proceeds from stock options exercised	$ 1	1	0
Distribution to our shareholders		(15)	(57)
Other financing activities		(1)	0
Net cash used in financing activities		(6)	(176)
Effect of exchange rates on cash		(9)	(6)
Increase (decrease) in cash and cash equivalents		70	(43)
Cash and cash equivalents at beginning of the period		45	101
Cash and cash equivalents at end of the period	115	115	58
Parent [Member]
Operating activities
Net cash provided by (used in) operating activities		15	57
Financing activities
Repayments of debt		(15)	(57)
Net cash used in financing activities		(15)	(57)
Issuer [Member]
Operating activities
Net cash provided by (used in) operating activities		(17)	(30)
Investing activities
Proceeds from the sale of the business		56	149
Other Investing Activities			4
Additions to property, plant and equipment		(1)
Net cash provided by investing activities		55	153
Financing activities
Repayment of term loans			(109)
Proceeds from stock options exercised		1
Distribution to our shareholders		(15)	(57)
Other financing activities		(1)
Net cash used in financing activities		(15)	(166)
Increase (decrease) in cash and cash equivalents		23	(43)
Cash and cash equivalents at beginning of the period		10	68
Cash and cash equivalents at end of the period	33	33	25
Guarantor [Member]
Operating activities
Net cash provided by (used in) operating activities		7	10
Investing activities
Additions to property, plant and equipment		(7)	(10)
Net cash provided by investing activities		(7)	(10)
Non-Guarantor [Member]
Operating activities
Net cash provided by (used in) operating activities		58	24
Investing activities
Change in restricted cash		(2)
Additions to property, plant and equipment		(9)	(8)
Net cash provided by investing activities		(11)	(8)
Financing activities
Proceeds from other debt		24
Repayments of debt		(15)	(10)
Net cash used in financing activities		9	(10)
Effect of exchange rates on cash		(9)	(6)
Increase (decrease) in cash and cash equivalents		47
Cash and cash equivalents at beginning of the period		35	33
Cash and cash equivalents at end of the period	$ 82	82	33
Eliminations [Member]
Operating activities
Net cash provided by (used in) operating activities		(15)	(57)
Financing activities
Repayments of debt		15	57
Net cash used in financing activities		$ 15	$ 57

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Financial Information for Guarantors and Non-Guarantors - Guarantor Condensed Consolidating Statements of Operations (Detail) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Sep. 30, 2015	Sep. 30, 2014	Sep. 30, 2015	Sep. 30, 2014
Condensed Income Statements, Captions [Line Items]
Net sales	$ 238	$ 248	$ 682	$ 741
Cost of sales	(176)	(181)	(513)	(545)
Gross profit	62	67	169	196
Selling, general and administrative expenses	(36)	(34)	(103)	(110)
Operating profit	26	33	66	86
Other income and expense, net	(4)		(5)	(9)
Interest expense	(14)	(15)	(40)	(45)
Income from continuing operations before, income tax provision, and noncontrolling interest	8	18	21	32
Income tax provision	(4)	(8)	(13)	(20)
Net income (loss) from continuing operations	4	10	8	12
(Loss) income from discontinued operations, net of tax	(37)	13	(36)	45
Net (loss) income	(33)	23	(28)	57
Parent [Member]
Condensed Income Statements, Captions [Line Items]
Equity in income, net of tax	(33)	23	(28)	57
Net income (loss) from continuing operations	(33)	23		57
Net (loss) income	(33)	23	(28)	57
Issuer [Member]
Condensed Income Statements, Captions [Line Items]
Selling, general and administrative expenses	(13)	(8)	(34)	(30)
Operating profit	(13)	(8)	(34)	(30)
Other income and expense, net			(2)	(2)
Interest expense	(13)	(15)	(38)	(44)
Income from continuing operations before, income tax provision, and noncontrolling interest	(26)	(23)	(74)	(76)
Income tax provision	(2)	(5)	(6)	(8)
Equity in income, net of tax	(5)	51	52	141
Net income (loss) from continuing operations	(33)	23	(80)	57
Net (loss) income	(33)	23	(28)	57
Guarantor [Member]
Condensed Income Statements, Captions [Line Items]
Net sales	157	171	471	518
Cost of sales	(123)	(133)	(376)	(407)
Gross profit	34	38	95	111
Selling, general and administrative expenses	(14)	(17)	(43)	(51)
Operating profit	20	21	52	60
Other income and expense, net	(1)		(2)	(1)
Income from continuing operations before, income tax provision, and noncontrolling interest	19	21	50	59
Equity in income, net of tax	(24)	24	2	57
Net income (loss) from continuing operations	(5)	45	50	116
(Loss) income from discontinued operations, net of tax		6		25
Net (loss) income	(5)	51	52	141
Non-Guarantor [Member]
Condensed Income Statements, Captions [Line Items]
Net sales	119	117	328	344
Cost of sales	(91)	(88)	(254)	(259)
Gross profit	28	29	74	85
Selling, general and administrative expenses	(9)	(9)	(26)	(29)
Operating profit	19	20	48	56
Other income and expense, net	(3)		(1)	(6)
Interest expense	(1)		(2)	(1)
Income from continuing operations before, income tax provision, and noncontrolling interest	15	20	45	49
Income tax provision	(2)	(3)	(7)	(12)
Net income (loss) from continuing operations	13	17	38	37
(Loss) income from discontinued operations, net of tax	(37)	7	(36)	20
Net (loss) income	(24)	24	2	57
Eliminations [Member]
Condensed Income Statements, Captions [Line Items]
Net sales	(38)	(40)	(117)	(121)
Cost of sales	38	40	117	121
Equity in income, net of tax	62	(98)	(26)	(255)
Net income (loss) from continuing operations	62	(98)		(255)
Net (loss) income	$ 62	$ (98)	$ (26)	$ (255)

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Stock Incentive Plan (Tables)

9 Months Ended

Sep. 30, 2015

Disclosure Of Compensation Related Costs Sharebased Payments [Abstract]

Schedule of Restricted Stock Units

A rollforward of the outstanding RSU awards at September 30, 2015 is as follows:

Outstanding at December 31, 2014	184,305
Granted	13,856
Vested	(19,639	)
Settled	(13,065	)
Forfeited/expired	(14,124	)
Outstanding at September 30, 2015	151,333

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Inventories - Summary of Inventories Net and Excludes Amounts Included in Current Assets of Discontinued Operations (Detail) - USD ($) $ in Millions	Sep. 30, 2015	Dec. 31, 2014
Inventory Disclosure [Abstract]
Raw materials	$ 64	$ 56
Work-in-process	16	17
Finished goods	86	72
Inventories, net	$ 166	$ 145

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Restructuring of Operations

9 Months Ended

Sep. 30, 2015

Restructuring And Related Activities [Abstract]

Restructuring of Operations

15. RESTRUCTURING OF OPERATIONS

Affinia’s restructuring activities, as described below, were undertaken to execute management’s strategy, streamline operations and to ultimately achieve net cost reductions. Costs related to these restructuring activities are reflected within Selling, general and administrative expenses in the Condensed Consolidated Statements of Operations. The restructuring charges consist of employee termination costs. Severance costs are accounted for in accordance with ASC Topic 420, “Exit or Disposal Cost Obligations” and ASC Topic 712, “Compensation—Nonretirement Postemployment Benefits.” In October 2013, Affinia announced that it would relocate its Ann Arbor, Michigan corporate headquarters to Gastonia, North Carolina, which is the location of the Filtration segment. The transition to the new corporate headquarters was substantially completed by the end of the second quarter of 2014. As of December 31, 2014, the Company had a remaining accrual of less than $1 million related to the relocation. On August 29, 2014, the Company and CQ Sourcing, Inc. (“CQ Sourcing”) agreed to end their current relationship effective as of December 31, 2014. CQ Sourcing is a subsidiary of General Parts International, Inc. that owns and operates stores under the CARQUEST brand and provides services to independently owned stores that operate under the CARQUEST brand. The Company recorded an accrual of $1 million as of December 31, 2014 related to the ending of this relationship. The following summarizes the restructuring charges and activity for the Company:

(Dollars in millions)	Total
Balance at December 31, 2014	$	3
Charges to expense:
Employee termination benefits		—
Reductions to liability:
Cash payments		(2	)
Balance at September 30, 2015	$	1

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Discontinued Operations (Tables)

9 Months Ended

Sep. 30, 2015

ASA [Member]

Summary of Components Included within Income (Loss) from Discontinued Operations

The following table shows the net sales, cost of sales, gross profit, selling general and administrative expenses, operating profit, income before tax provision, income tax provision and net income that are included within (Loss) income from discontinued operations, net of tax on the Condensed Consolidated Statement of Operations associated with the ASA segment:

	Three Months Ended September 30,						Nine Months Ended September 30,
(Dollars in millions)	2015			2014			2015			2014
Net sales	$	85		$	116		$	265		$	319
Cost of sales	$	(69	)	$	(93	)	$	(214	)	$	(255	)
Gross profit		16			23			51			64
Selling, general and administrative expenses	$	(16	)	$	(14	)	$	(38	)	$	(40	)
Operating profit	$	—		$	9		$	13		$	24
Income from continuing operations before, income tax provision, and noncontrolling interest		—			9			14			24
Income tax provision		—			(2	)		(5	)		(7	)
Net income	$	—		$	7		$	9		$	17

Automotiva [Member]

Schedule of Assets and Liabilities Included in Held for Sale

The following tables shows Automotiva’s asset and liabilities that are included in assets of discontinued operations and liabilities of discontinued operations on the Condensed Consolidated Balance Sheets:

	September 30,		December 31,
(Dollars in millions)	2015		2014
Cash and cash equivalents	$	1	$	19
Trade accounts receivable		11		56
Inventories, net		22		70
Other current assets		5		24
Property, plant, and equipment, net		4		14
Other assets		10		16
Current assets of discontinued operations	$	53	$	199
Accounts payable		13		39
Other accrued expenses		10		19
Current liabilities of discontinued operations	$	23	$	58

ASA Brazil Groups [Member]

Summary of Depreciation, Amortization and Capital Expenditure

The following table shows the depreciation, amortization and capital expenditures that are included within the consolidated statement of cash flow associated with the ASA segment.

	Nine Months Ended September 30,
(Dollars in millions)	2015		2014
Depreciation and amortization	$	2	$	2
Capital expenditures	$	1	$	1

Chassis Group [Member]

Summary of Components Included within Income (Loss) from Discontinued Operations

The following table shows the Chassis group’s net sales, income before tax provision, income tax provision and net income that are included within Income from discontinued operations, net of tax on the Condensed Consolidated Statements of Operations associated with the Chassis disposal group:

	Three Months Ended September 30,				Nine Months Ended September 30,
(Dollars in millions)	2015		2014		2015		2014
Net sales	$	—	$	—	$	—	$	64
Income from continuing operations before, income tax provision, and noncontrolling interest		—		—		—		5
Income tax provision		—		—		—		2
Net income	$	—	$	—	$	—	$	3

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Debt - Schedule of Fair Value of Debt, Net of Discount (Detail) - USD ($) $ in Millions	9 Months Ended	12 Months Ended
	Sep. 30, 2015	Dec. 31, 2014
Debt Instrument [Line Items]
Fair Value of Debt	$ 830	$ 802
Senior Notes, Due May 2021 [Member]
Debt Instrument [Line Items]
Debt maturity date	May 01, 2021	May 01, 2021
Book Value of Debt	$ 250	$ 250
Fair Value Factor	104.88%	102.50%
Fair Value of Debt	$ 262	$ 256
Term Loan B-1, Due April 2016 [Member]
Debt Instrument [Line Items]
Debt maturity date	Apr. 25, 2016	Apr. 25, 2016
Book Value of Debt	$ 175	$ 175
Fair Value Factor	99.75%	97.88%
Fair Value of Debt	$ 175	$ 171
Term Loan B-2, Due April 2020 [Member]
Debt Instrument [Line Items]
Debt maturity date	Apr. 25, 2020	Apr. 25, 2020
Book Value of Debt	$ 366	$ 367
Fair Value Factor	99.25%	97.00%
Fair Value of Debt	$ 364	$ 356
ABL Revolver, Due April 2018 [Member]
Debt Instrument [Line Items]
Debt maturity date	Apr. 01, 2018	Apr. 01, 2018
Fair Value Factor	100.00%	100.00%
Other Debt [Member]
Debt Instrument [Line Items]
Book Value of Debt	$ 29	$ 19
Fair Value Factor	100.00%	100.00%
Fair Value of Debt	$ 29	$ 19

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Discontinued Operations - Additional Information (Detail)			1 Months Ended			3 Months Ended			9 Months Ended		12 Months Ended
	Oct. 30, 2015 USD ($)	Oct. 30, 2015 BRL	Sep. 30, 2015 USD ($) Property	Sep. 30, 2014 USD ($)	May. 31, 2014 USD ($)	Sep. 30, 2015 USD ($) Property	Sep. 30, 2014 USD ($)	Jun. 30, 2014 USD ($)	Sep. 30, 2015 USD ($) Property	Sep. 30, 2014 USD ($)	Dec. 31, 2014	Oct. 30, 2015 BRL	Sep. 30, 2015 BRL Property
Pellegrino [Member]
Long Lived Assets Held For Sale [Line Items]
Selling price on discontinued operations | BRL													BRL 215,000,000
Proceeds from sale of the business, net of cash transferred			$ 58,000,000
Pre-tax gain (loss) on sale of discontinued operation			(25,000,000)
Tax expense related to the transaction			$ 0			$ 0			$ 0
Pellegrino [Member] | President [Member]
Long Lived Assets Held For Sale [Line Items]
Number of properties purchased | Property			4			4			4				4
Pellegrino [Member] | President [Member] | Maximum [Member]
Long Lived Assets Held For Sale [Line Items]
Proceeds from sale of the business, net of cash transferred			$ 1,000,000
Book value of properties purchased			1,000,000			$ 1,000,000			$ 1,000,000
Automotiva [Member]
Long Lived Assets Held For Sale [Line Items]
Selling price on discontinued operations | BRL													BRL 146,285,000
Automotiva [Member] | Subsequent Event [Member]
Long Lived Assets Held For Sale [Line Items]
Selling price on discontinued operations	$ 37,897,668											BRL 146,285,000
Proceeds from sale of the business, net of cash transferred	38,596,513	BRL 148,982,541
Selling price on discontinued operations, net	$ 19,657,726
Automotiva [Member] | Brazilian Bank [Member] | Subsequent Event [Member]
Long Lived Assets Held For Sale [Line Items]
Merger agreement escrow deposit | BRL												BRL 71,000,000
ASA Argentina and Uruguay Segment [Member]
Long Lived Assets Held For Sale [Line Items]
Proceeds from sale of the business, net of cash transferred			5,000,000
Pre-tax gain (loss) on sale of discontinued operation			(20,000,000)
Tax expense (benefit) on sale			0
ASA Argentina and Uruguay Segment [Member] | Tax Basis
Long Lived Assets Held For Sale [Line Items]
Pre-tax gain (loss) on sale of discontinued operation			(9,000,000)
Chassis Group [Member]
Long Lived Assets Held For Sale [Line Items]
Selling price on discontinued operations					$ 150,000,000
Pre-tax gain (loss) on sale of discontinued operation					32,000,000		$ 11,000,000	$ 21,000,000		$ 32,000,000
Cash proceeds on sale of discontinued operations				$ 9,000,000	140,000,000
Contingent consideration					$ 10,000,000
Post closing purchase price adjustment				$ 1,000,000
Capital loss valuation allowance			18,000,000			18,000,000			18,000,000
Chassis Group [Member] | Maximum [Member]
Long Lived Assets Held For Sale [Line Items]
Tax expense related to the transaction			$ 1,000,000			1,000,000			1,000,000
Chassis Group [Member] | Other Activity
Long Lived Assets Held For Sale [Line Items]
Gain (loss) on sale of discontinued operation							$ (5,000,000)			$ (7,000,000)
ASA [Member]
Long Lived Assets Held For Sale [Line Items]
Pre-tax gain (loss) on sale of discontinued operation						(45,000,000)			$ (45,000,000)
Tax expense (benefit) on sale						$ (8,000,000)
Sales Revenue Net [Member] | Geographic Concentration Risk [Member] | ASA Brazil Groups [Member]
Long Lived Assets Held For Sale [Line Items]
Concentration risk percentage											31.00%

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Condensed Consolidated Balance Sheets (Unaudited) (Parenthetical) - USD ($) $ in Millions	Sep. 30, 2015	Dec. 31, 2014
Statement Of Financial Position [Abstract]
Trade accounts receivable, allowances	$ 4	$ 4
Common stock, par value	$ 0.01	$ 0.01
Common stock, shares authorized	1,000	1,000
Common stock, shares issued	1,000	1,000
Common stock, shares outstanding	1,000	1,000

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Segment Information

9 Months Ended

Sep. 30, 2015

Segment Reporting [Abstract]

Segment Information

4. SEGMENT INFORMATION

The Company has one operating segment, Filtration, which is considered a reportable segment under ASC 280 “Segment Reporting.” Operating segments are determined based on information used by the chief operating decision maker (“CODM”) in deciding how to allocate resources and evaluate the performance of the Company’s businesses. Management evaluates the performance of its operating segments based primarily on revenue growth and operating profit and management’s evaluation is on a continuing operations basis only. Although not considered an operating segment, corporate, eliminations and other includes corporate costs, interest expense and other amounts not allocated to the operating segments.  In the first quarter of 2015, the Company’s management changed the calculation of segment earnings whereby certain corporate costs that were previously allocated to the operating segments were no longer allocated.  Accordingly, all of these previously allocated costs remained in corporate, eliminations and other.  Prior period segment results were recast to conform to current period presentation.    

  Filtration’s products fit medium and heavy duty trucks, light vehicles, equipment in the off-highway market (i.e. residential and non-residential construction, mining, forestry and agricultural) and equipment for industrial and marine applications. Filtration’s products include oil, air, fuel, cabin air, coolant, hydraulic and other filters for many types of vehicles and machinery. The products are sold under well-known brands, such as WIX^® and Filtron^®, and private label brands including NAPA^®.

Prior to the third quarter of 2015, the Company presented ASA as a separate reportable segment.  As discussed further in Note 5 to the Consolidated Financial Statements, “Discontinued Operations”, in the second quarter of 2015, management committed to a plan to sell ASA Brazil.   At that time, ASA Brazil met the criteria of assets held for sale under ASC Topic 205, “Presentation of Financial Statements,” (“ASC 205”) and, accordingly, the results of that disposal group were reflected as discontinued operations for all periods presented.  The sale of Pellegrino was completed in September 2015 and the sale of Automotiva was completed in October 2015.  Additionally, in the third quarter of 2015, management completed the sale of ASA’s remaining operations in Argentina and Uruguay and, accordingly, the results of those businesses have been reflected as a component of discontinued operations. As a result of the aforementioned transactions, at September 30, 2015, all of the ASA businesses have either been disposed of via sale or met the criteria of assets held-for-sale as of that date.  Accordingly, the results of operations of the ASA segment haves been included within discontinued operations in the Consolidated Statements of Operations for all periods presented. Since the Company’s operating segments are determined on continuing operations basis, the ASA business is no longer considered a separate reportable segment since it does not have any continuing operations as of the end of the third quarter.

The following table presents financial information for our Filtration segment, as well as for corporate, eliminations and other, and on a consolidated basis:

	Three Months Ended September 30, 2015							Three Months Ended September 30, 2014
(Dollars in millions)	Filtration		Corporate, Eliminations& Other			Consolidated		Filtration		Corporate, Eliminations & Other			Consolidated
Net Sales	$	238	$	—		$	238	$	248	$	—		$	248
Operating Profit		41		(15	)		26		46		(13	)		33
	Nine Months Ended September 30, 2015							Nine Months Ended September 30, 2014
(Dollars in millions)	Filtration		Corporate, Eliminations & Other			Consolidated		Filtration		Corporate, Eliminations & Other (a)			Consolidated
Net Sales	$	682	$	—		$	682	$	732	$	9		$	741
Operating Profit		103		(37	)		66		125		(39	)		86

(a) The nine months ended September 30, 2014 includes $9 million of net sales and operating profit of $3 million associated with ASA’s Venezuelan operations, which were shut down in June 2014.  As these operations did not meet the criteria as held-for-sale, they are reported as a component of continuing operations.  However, due to the insignificance of the amounts associated with Venezuela, management has presented them within corporate, eliminations and other since the remainder of the ASA segment is included in discontinued operations.

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Restructuring of Operations - Additional Information (Detail) - USD ($) $ in Millions	Sep. 30, 2015	Dec. 31, 2014
Restructuring Cost and Reserve [Line Items]
Accrued restructuring	$ 1	$ 3
Related to Ending of Relationship [Member]
Restructuring Cost and Reserve [Line Items]
Accrued restructuring		1
Maximum [Member] | Related to Relocation of Corporate Headquarters [Member]
Restructuring Cost and Reserve [Line Items]
Accrued restructuring		$ 1

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Derivatives and Hedging (Tables)

9 Months Ended

Sep. 30, 2015

Derivative Instruments And Hedging Activities Disclosure [Abstract]

Schedule of Notional Amounts Associated with Currency Forward Contracts and Interest Rate Swaps

The table below shows notional amounts associated with currency forward contracts and interest rate swaps as September 30, 2015 and December 31, 2014:

(Dollars in millions)	September 30, 2015		December 31, 2014
Foreign Currency Forward Contracts	$	51	$	70
Interest Rate Contracts		300		300

Schedule of Fair Value of Interest Rate Derivatives and Line items in Condensed Consolidated Balance Sheets

The following table shows the fair value of interest rate derivatives and the line items in the Condensed Consolidated Balance Sheets where they are reported.  The fair value of foreign currency forward contracts were insignificant at both September 30, 2015 and December 31, 2014.

	September 30, 2015				December 31, 2014
(Dollars in millions)	Asset		Liability		Asset		Liability
Derivative Designated as Hedging Instruments
Interest Rate Contracts
Other current assets	$	—			$	2
Other accrued expenses			$	4			$	—
Total Derivatives Designated as Hedging Instruments	$	—	$	4	$	2	$	—

Schedule of Pretax Gains and Losses Recognized on De-designated Derivatives and Line Items on Condensed Consolidated Statements of Operations

The following table shows the gains and losses recognized on de-designated derivatives and the line items on the Condensed Consolidated Statements of Operations where the pretax gains and losses were reported.

	Three Months Ended September 30,				Nine Months Ended September 30,
(Dollars in millions)	2015		2014		2015		2014
Location of Pretax Gains (Losses) Recognized in Earnings
Foreign Currency Forward Contracts
Other income and expense, net	$	2	$	—	$	3	$	(1	)
Total Pretax Gains (Losses) Recognized in Earnings	$	2	$	—	$	3	$	(1	)

Schedule of Gains and Losses Recognized on Cash Flow Hedges and Line Items on Condensed Consolidated Statements of Operations

The following table shows the gains and losses recognized on cash flow hedges and the line items on the Condensed Consolidated Statements of Operations where such gains and losses are included when reclassified from AOCI.  Amounts for interest rate contracts are reclassified to earnings as interest expense over the term of the related debt.  Amounts for foreign currency forward contracts are reclassified to earnings within other income and expense, net as the underlying transactions impact earnings.  Amounts associated with foreign currency forward contracts were insignificant during the three and nine months ended September 30, 2015 and 2014.

	Three Months Ended September 30,					Nine Months Ended September 30,
	2015			2014		2015			2014
Pretax Gains (Losses) Recorded in AOCI
Interest Rate Contracts	$	(4	)	$	1	$	(6	)	$	(6	)
Total Pretax Gains (Losses) Recorded in AOCI	$	(4	)	$	1	$	(6	)	$	(6	)
Location of Pretax (Losses) Reclassified from AOCI into Earnings
Interest Rate Contracts
Interest Expense	$	1		$	1	$	2		$	2
Total Pretax (Losses) Recognized in Earnings	$	1		$	1	$	2		$	2

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Segment Information - Additional Information (Detail)	9 Months Ended
	Sep. 30, 2015 Segment
Segment Reporting [Abstract]
Number of operating segments included in continuing operations	1

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Venezuelan Operations

9 Months Ended

Sep. 30, 2015

Related Party Transactions [Abstract]

Venezuelan Operations

14. VENEZUELAN OPERATIONS

In accordance with U.S. GAAP, effective January 1, 2010, the Company began accounting for Venezuela as a highly inflationary economy because the three-year cumulative inflation rate for Venezuela using the blended Consumer Price Index (which is associated with the city of Caracas) and the National Consumer Price Index (developed commencing in 2008 and covering the entire country of Venezuela) exceeded 100%. Accordingly, effective January 1, 2010, the Company’s Venezuelan subsidiary used the U.S. Dollar as its functional currency. The financial statements of the Venezuelan subsidiary is re-measured into the Company’s reporting currency (U.S. Dollar) and gains and losses from the re-measurement of monetary assets and liabilities are reflected in current earnings, rather than exclusively in the equity section of the balance sheet, until such time as the economy is no longer considered highly inflationary. The local currency in Venezuela is the Bolivar Fuerte (“VEF”).

In 2013, the Venezuelan government authorized certain companies that operate in designated industry sectors to exchange a limited volume of VEFs for U.S. Dollars at a bid rate established via weekly auctions under what is known as SICAD 1. SICAD 1 auctions began in October 2013. However, SICAD 1 auctions are not indicative of a free market exchange as only designated industries may bid into individual auctions and the highest bids are not always recognized by the Venezuelan government. In March 2014, another currency exchange mechanism (SICAD 2) became effective. SICAD 2 was intended to more closely resemble a market-driven exchange rate than the rates provided by Venezuela’s other regulated exchange mechanisms (i.e. the official rate and the SICAD 1 rate). Thus, as of March 31, 2014, entities were able to convert VEFs at one of three legal exchange rates: official rate of 6.3 VEF to 1 U.S. Dollar, SICAD 1 rate of 10.7 VEF to 1 U.S. Dollar based on closing rate at the then most recent auction, and SICAD 2 rate of 50.86 VEF to 1 U.S. Dollar based on closing rate on March 31, 2014.

As a result of the multiple exchange rates available to settle transactions, at March 31, 2014, management reevaluated the exchange rates previously used for remeasurement, which had been the official rate of 6.3 VEF to 1 U.S. Dollar. While substantially all of the Company’s import transactions for purchases of inventory had been pre-approved by the Venezuelan government at the official rate of 6.3 VEF to 1 U.S. Dollar, the Venezuelan government had not settled these transactions with vendors since November 2013. This, along with the introduction of the SICAD 1 and SICAD 2 market mechanisms, raised considerable doubts about the ability to ultimately settle transactions at the official rate in the future. Additionally, legislation enacted by the Venezuelan government in 2014 indicated that foreign investments are subject to the SICAD 1 rate rather than the official rate. While not the determinative factor, management viewed the passing of this legislation as a critical component in its assessment of the most representative rate to use for remeasurement purposes at March 31, 2014. Given the uncertainty of the exchange markets and the ultimate rate at which transactions may settle in the future, as well as consideration of the aforementioned legislation that was enacted earlier in 2014, the Company recorded a one-time devaluation of $7 million in the first quarter of 2014, which represented a move from the official rate to the SICAD 1 rate of 10.7 VEF to 1 U.S. Dollar. Of the $7 million devaluation charge, $5 million was recorded in the Filtration segment and $2 million was recorded in the ASA segment.  For the Filtration segment and the ASA segment, respectively, this devaluation is reflected in Other income and expenses, net and (Loss) income from discontinued operations, net of tax in the Condensed Consolidated Statements of Operations.

In the fourth quarter of 2014, the Company recorded an immaterial devaluation to reflect the movement in the SICAD1 rate from 10.7 VEF to 12.0 VEF to 1 U.S. Dollar. During the first quarter of 2015, management continued to apply the rate of 12.0 VEF to 1 U.S. Dollar. However, in February 2015, the Marginal Currency System (“Simadi”) mechanism was introduced and implemented as part of law, resulting in the elimination of the SICAD 2 rate. The Simadi rate is a free market exchange where the rate is derived from daily private bidders and buyers exchanging offers through authorized agents and approved and published by the Venezuelan Central Bank. To date, the Company has had very limited participation in the Simadi markets as a result of successful participation in multiple SICAD1 auctions.  At September 30, 2015, the Simadi rate was approximately 197 VEF to 1 U.S. Dollar.  During the second quarter of 2015, the Company recorded an immaterial devaluation to reflect the movement in the SICAD 1 rate from 12.0 VEF to 12.8 VEF to 1 U.S. Dollar as a result of management’s successful participation in a SICAD 1 auction at a rate of 12.8 VEF to 1 U.S. Dollar, which was a 6.7% depreciation over the last auction held in the fourth quarter of 2014.  During the third quarter of 2015, the Company recorded another immaterial devaluation to reflect the movement of the SICAD 1 rate from 12.8 VEF to 13.5 VEF to 1 U.S. Dollar as a result of the most recent SICAD 1 auction clearing rate.  Management will continue to monitor the exchange rate mechanism in Venezuela, as well as the Company’s ability to continue to successfully access U.S. Dollar at a SICAD 1 rate to determine whether a different exchange rate should be used in future periods, which would result in further devaluation charges being recorded.

In the third quarter of 2015, the Company’s Venezuelan subsidiaries represented approximately 13% of the Company’s consolidated net sales. The Venezuelan subsidiaries have total assets and liabilities of less than 10% of the Company’s total consolidated assets and liabilities at September 30, 2015.