XML 27 R12.htm IDEA: XBRL DOCUMENT
v3.19.2

Pre-Production Costs Related to Long-Term Supply Agreements | 6 Months Ended
--- | ---
Jun. 29, 2019
Deferred Costs, Capitalized, Prepaid, and Other Assets Disclosure [Abstract] |
Pre-Production Costs Related to Long-Term Supply Agreements | 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 six months of 2019 and 2018, the Company capitalized $125.8 million and $67.8 million, respectively, of pre-production E&D costs for which reimbursement is contractually guaranteed by the customer. During the first six months of 2019 and 2018, the Company also capitalized $91.3 million and $100.3 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 six months of 2019 and 2018, the Company collected $163.7 million and $165.4 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):
| June 29, 2019 |  | December 31, 2018
Current | $ | 199.8 |  |  | $ | 160.9 |
Long-term | 99.9 |  |  | 80.4 |
Recoverable customer E&D and tooling | $ | 299.7 |  |  | $ | 241.3 |

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

X
- References No definition available. + Details
Name: | us-gaap_DeferredCostsCapitalizedPrepaidAndOtherAssetsDisclosureAbstract
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration