Segment Reporting

The Company has two reportable operating segments: seating, which includes complete seat systems and all major seat components, including seat covers and surface materials such as leather and fabric, seat structures and mechanisms, seat foam and headrests, and E-Systems, which includes complete electrical distribution systems, electronic control modules and associated software and wireless communication modules. Key components in the electrical distribution system include wiring harnesses, terminals and connectors and junction boxes, including components for high power and hybrid electric systems. The other category includes unallocated costs related to corporate headquarters, regional headquarters and the elimination of intercompany activities, none of which meets the requirements for being classified as an operating segment.

The Company evaluates the performance of its operating segments based primarily on (i) revenues from external customers, (ii) pretax income before equity in net income of affiliates, interest expense and other expense, net, ("segment earnings") and (iii) cash flows, being defined as segment earnings less capital expenditures plus depreciation and amortization.

A summary of revenues from external customers and other financial information by reportable operating segment is shown below (in millions):



	Three Months Ended September 30, 2017
	Seating		E-Systems		Other			Consolidated
Revenues from external customers	$	3,868.9	$	1,112.6	$	—		$	4,981.5
Segment earnings ⁽¹⁾	298.8		155.5		(69.1		)	385.2
Depreciation and amortization	76.7		31.3		3.7			111.7
Capital expenditures	109.7		42.7		3.8			156.2
Total assets	7,413.5		2,262.7		2,035.8			11,712.0



	Three Months Ended October 1, 2016
	Seating		E-Systems		Other			Consolidated
Revenues from external customers	$	3,513.3	$	1,013.1	$	—		$	4,526.4
Segment earnings ⁽¹⁾	269.5		140.3		(64.7		)	345.1
Depreciation and amortization	67.9		27.5		3.3			98.7
Capital expenditures	80.3		34.9		3.4			118.6
Total assets	6,348.8		1,746.6		2,182.0			10,277.4



	Nine Months Ended September 30, 2017
	Seating		E-Systems		Other			Consolidated
Revenues from external customers	$	11,762.0	$	3,341.2	$	—		$	15,103.2
Segment earnings ⁽¹⁾	941.8		476.7		(207.5		)	1,211.0
Depreciation and amortization	213.2		89.0		11.0			313.2
Capital expenditures	287.1		126.2		16.9			430.2
Total assets	7,413.5		2,262.7		2,035.8			11,712.0



	Nine Months Ended October 1, 2016
	Seating		E-Systems		Other			Consolidated
Revenues from external customers	$	10,755.7	$	3,158.4	$	—		$	13,914.1
Segment earnings ⁽¹⁾	848.8		441.5		(198.9		)	1,091.4
Depreciation and amortization	193.8		80.5		9.1			283.4
Capital expenditures	204.6		79.5		16.2			300.3
Total assets	6,348.8		1,746.6		2,182.0			10,277.4

⁽¹⁾See definition above

For the three months ended September 30, 2017, segment earnings include restructuring charges of $13.3 million, $2.7 million and $1.0 million in the seating and E-Systems segments and in the other category, respectively. For the nine months ended September 30, 2017, segment earnings include restructuring charges of $29.6 million, $6.3 million and $12.7 million in the seating and E-Systems segments and in the other category, respectively (Note 3, "Restructuring").

For the three months ended October 1, 2016, segment earnings include restructuring charges of $7.8 million, $6.9 million and $0.2 million in the seating and E-Systems segments and in the other category, respectively. For the nine months ended October 1, 2016, segment earnings include restructuring charges of $30.8 million, $17.5 million and $2.9 million in the seating and E-Systems segments and in the other category, respectively (Note 3, "Restructuring").

A reconciliation of segment earnings to consolidated income before provision for income taxes and equity in net income of affiliates is shown below (in millions):



	Three Months Ended					Nine Months Ended
	September 30, 2017			October 1, 2016		September 30, 2017			October 1, 2016
Segment earnings	$	385.2		$	345.1	$	1,211.0		$	1,091.4
Interest expense	21.7			20.6		63.9			62.0
Other (income) expense, net	(21.8		)	14.2		(12.3		)	(0.8		)
Consolidated income before provision for income taxes and equity in net income of affiliates	$	385.3		$	310.3	$	1,159.4		$	1,030.2