XML 47 R9.htm IDEA: XBRL DOCUMENT
v2.4.0.8

Pre-Production Costs Related to Long-Term Supply Agreements | 9 Months Ended
--- | ---
Sep. 28, 2013
Pre-Production Costs Related to Long-Term Supply Agreements | (4) Pre-Production Costs Related to Long-Term Supply Agreements The Company incurs pre-production engineering and development (“E&D”) and tooling costs related to the products produced for its customers under long-term supply agreements. The Company expenses all pre-production E&D costs for which reimbursement is not contractually guaranteed by the customer. In addition, the Company expenses all pre-production tooling costs related to customer-owned tools for which reimbursement is not contractually guaranteed by the customer or for which the Company does not have a non-cancelable right to use the tooling. During the first nine months of 2013 and 2012, the Company capitalized $139.8 million and $161.0 million, respectively, of pre-production E&D costs for which reimbursement is contractually guaranteed by the customer. During the first nine months of 2013 and 2012, the Company also capitalized $164.3 million and $121.6 million, respectively, of pre-production tooling costs related to customer-owned tools for which reimbursement is contractually guaranteed by the customer or for which the Company has a non-cancelable right to use the tooling. These amounts are included in other current and long-term assets in the accompanying condensed consolidated balance sheets. During the first nine months of 2013 and 2012, the Company collected $296.5 million and $209.4 million, respectively, of cash related to E&D and tooling costs. The classification of recoverable customer E&D and tooling costs related to long-term supply agreements is shown below (in millions):
|  | September 28, 2013 |  |  | December 31, 2012 |
Current |  | $ | 155.1 |  |  | $ | 141.8 |
Long-term |  |  | 51.4 |  |  |  | 55.0 |
Recoverable customer engineering, development and tooling |  | $ | 206.5 |  |  | $ | 196.8 |

X
- Definition Entire disclosure for preproduction costs incurred related to long-term supply agreements. + References No definition available. + Details
Name: | lea_PreproductionCostRelatedToLongTermSupplyAgreementsTextBlock
Namespace Prefix: | lea_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration