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DISCONTINUED OPERATIONS (Tables)
3 Months Ended
Mar. 31, 2024
Discontinued Operations and Disposal Groups [Abstract]  
Schedule of Disposal Groups, Including Discontinued Operations
The following table summarizes the financial results from discontinued operations of PHINIA.

(in millions)
Three Months Ended March 31,
20242023
Net sales$— $836 
Cost of sales— 663 
Gross profit— 173 
Selling, general and administrative expenses— 85 
Restructuring expense— 
Other operating expense, net10 18 
Operating (loss) income(10)66 
Equity in affiliates’ earnings, net of tax— (3)
(Loss) earnings from discontinued operations before income taxes(10)69 
(Benefit) provision for income taxes(3)20 
Net (loss) earnings from discontinued operations attributable to PHINIA$(7)$49