XML 63 R46.htm IDEA: XBRL DOCUMENT
v3.20.4

Summary of Significant Accounting Policies - Narrative (Details) | 3 Months Ended | 12 Months Ended |
--- | --- | --- | ---
Dec. 31, 2020 USD ($) | Dec. 31, 2020 USD ($) reportable_operating_segment | Dec. 31, 2019 USD ($) | Dec. 31, 2018 USD ($) | Jan. 01, 2020 USD ($)
Restructuring Cost and Reserve [Line Items] |  |  |  |  |
Accounts receivable, reserves | $ 35,300,000 | $ 35,300,000 | $ 36,000,000.0 |  |
Company recorded E&D costs |  | 557,000,000.0 |  |  |
Capitalized pre-production E&D costs |  | 229,700,000 | 211,200,000 |  |
Capitalized pre-production tooling costs related to customer-owned tools |  | 174,000,000.0 | 231,600,000 |  |
Cash collected related to E&D and tooling costs |  | 354,600,000 | 408,300,000 |  |
Depreciation expense |  | 474,000,000.0 | 447,600,000 | $ 433,000,000.0 |
Capital expenditures recorded in accounts payable |  | 118,400,000 | 131,600,000 | 156,200,000 |
Amortization of intangible assets |  | 65,900,000 | 62,300,000 | 51,400,000 |
Impairment of long-lived assets to be disposed of |  | 21,300,000 | 8,700,000 | 4,700,000 |
Fixed asset impairment charges |  | 4,600,000 |  | 1,400,000 |
Restructuring charges | 8,100,000 | $ 132,000,000.0 | $ 194,200,000 | 88,000,000.0 |
Percentage of net sales |  | 1.00% | 1.00% |  |
Contract liabilities | $ 0 | $ 0 |  |  |
Contract liabilities recognized in revenue |  | 0 |  |  |
Foreign currency transaction losses |  | $ 19,900,000 | $ 20,600,000 | 14,400,000 |
Number of reportable operating segments | reportable_operating_segment |  | 2 |  |  |
Amortization Of Intangible Assets No Longer In Use |  | $ 25,600,000 |  |  |
Cost of sales |  |  |  |  |
Restructuring Cost and Reserve [Line Items] |  |  |  |  |
Company recorded E&D costs |  | 135,000,000.0 | 138,200,000 | 140,400,000 |
Restructuring charges |  | 122,300,000 | 173,800,000 | 63,700,000 |
Selling, General and Administrative Expenses |  |  |  |  |
Restructuring Cost and Reserve [Line Items] |  |  |  |  |
Company recorded E&D costs |  | 192,300,000 | 178,400,000 | 156,200,000 |
Restructuring charges |  | 16,400,000 | 16,400,000 | 24,000,000.0 |
Corporate, Non-Segment |  |  |  |  |
Restructuring Cost and Reserve [Line Items] |  |  |  |  |
Company recorded E&D costs |  | 16,500,000 |  |  |
Asset impairments |  |  |  |  |
Restructuring Cost and Reserve [Line Items] |  |  |  |  |
Restructuring charges |  | 23,300,000 | $ 9,500,000 | $ 4,700,000 |
E-Systems |  |  |  |  |
Restructuring Cost and Reserve [Line Items] |  |  |  |  |
Company recorded E&D costs |  | $ 259,800,000 |  |  |
Company recorded E&D cost related to sale rate |  | 6.00% |  |  |
Seating Operating Segment |  |  |  |  |
Restructuring Cost and Reserve [Line Items] |  |  |  |  |
Company recorded E&D costs |  | $ 280,700,000 |  |  |
Company recorded E&D cost related to sale rate |  | 2.00% |  |  |
Disrupted Reporting Unit | Seating Operating Segment |  |  |  |  |
Restructuring Cost and Reserve [Line Items] |  |  |  |  |
Percentage of fair value in excess of carrying value (less than) | 1.00% | 1.00% |  |  |
Cumulative Effect, Period of Adoption, Adjustment |  |  |  |  |
Restructuring Cost and Reserve [Line Items] |  |  |  |  |
Accounts receivable, reserves |  |  |  |  | $ 800,000

X
- Definition Company Recorded E&D Cost Related To Sale Rate + References No definition available. + Details
Name: | lear_CompanyRecordedEDCostRelatedToSaleRate
Namespace Prefix: | lear_
Data Type: | num:percentItemType
Balance Type: | na
Period Type: | duration

X
- Definition Company Recorded E&D Costs + References No definition available. + Details
Name: | lear_CompanyRecordedEDCosts
Namespace Prefix: | lear_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Intangible Assets Fully Amortized + References No definition available. + Details
Name: | lear_IntangibleAssetsFullyAmortized
Namespace Prefix: | lear_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Amount of recoverable preproduction engineering and design costs related to long term supply agreements capitalized during the reporting period. + References No definition available. + Details
Name: | lear_PreproductionEngineeringAndDevelopmentCostsRelatedToLongTermSupplyArrangementsCostsCapitalized
Namespace Prefix: | lear_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Amount of recoverable preproduction tooling costs related to long term supply agreements capitalized during the reporting period. + References No definition available. + Details
Name: | lear_PreproductionToolingCostsRelatedToLongTermSupplyArrangementsCostsCapitalized
Namespace Prefix: | lear_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Cash recoveries of preproduction engineering, design and tooling costs incurred on behalf of a customer. + References No definition available. + Details
Name: | lear_RecoveriesOfPreproductionCostsRelatedToLongTermSupplyAgreements
Namespace Prefix: | lear_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Revenue Related To Prior Periods, Percentage Of Net Sales + References No definition available. + Details
Name: | lear_RevenueRelatedToPriorPeriodsPercentageOfNetSales
Namespace Prefix: | lear_
Data Type: | num:percentItemType
Balance Type: | na
Period Type: | duration

X
- Definition Amount of allowance for credit loss on accounts receivable, classified as current. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02(4) -URI http://asc.fasb.org/extlink&oid=120391452&loc=d3e13212-122682 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 310 -SubTopic 10 -Section 50 -Paragraph 4 -URI http://asc.fasb.org/extlink&oid=121611835&loc=d3e5074-111524 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 326 -SubTopic 20 -Section 45 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=121599878&loc=SL82895884-210446 + Details
Name: | us-gaap_AllowanceForDoubtfulAccountsReceivableCurrent
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition The aggregate expense charged against earnings to allocate the cost of intangible assets (nonphysical assets not used in production) in a systematic and rational manner to the periods expected to benefit from such assets. As a noncash expense, this element is added back to net income when calculating cash provided by or used in operations using the indirect method. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 230 -SubTopic 10 -Section 45 -Paragraph 28 -Subparagraph (b) -URI http://asc.fasb.org/extlink&oid=121586364&loc=d3e3602-108585 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 350 -SubTopic 30 -Section 50 -Paragraph 2 -Subparagraph (a)(2) -URI http://asc.fasb.org/extlink&oid=66006027&loc=d3e16323-109275 Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 350 -SubTopic 30 -Section 45 -Paragraph 2 -URI http://asc.fasb.org/extlink&oid=6388964&loc=d3e16225-109274 + Details
Name: | us-gaap_AmortizationOfIntangibleAssets
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Amount of write-down of assets recognized in the income statement. Includes, but is not limited to, losses from tangible assets, intangible assets and goodwill. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 230 -SubTopic 10 -Section 45 -Paragraph 28 -Subparagraph (b) -URI http://asc.fasb.org/extlink&oid=121586364&loc=d3e3602-108585 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 360 -SubTopic 10 -Section 45 -Paragraph 4 -URI http://asc.fasb.org/extlink&oid=109226348&loc=d3e2420-110228 + Details
Name: | us-gaap_AssetImpairmentCharges
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Future cash outflow to pay for purchases of fixed assets that have occurred. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 230 -SubTopic 10 -Section 50 -Paragraph 5 -URI http://asc.fasb.org/extlink&oid=121583591&loc=d3e4332-108586 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 230 -SubTopic 10 -Section 50 -Paragraph 4 -URI http://asc.fasb.org/extlink&oid=121583591&loc=d3e4313-108586 Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 230 -SubTopic 10 -Section 50 -Paragraph 3 -URI http://asc.fasb.org/extlink&oid=121583591&loc=d3e4304-108586 + Details
Name: | us-gaap_CapitalExpendituresIncurredButNotYetPaid
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition Amount of obligation to transfer good or service to customer for which consideration has been received or is receivable. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 606 -SubTopic 10 -Section 45 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=121556615&loc=SL49130531-203044 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 606 -SubTopic 10 -Section 50 -Paragraph 8 -Subparagraph (a) -URI http://asc.fasb.org/extlink&oid=121604090&loc=SL49130549-203045 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 606 -SubTopic 10 -Section 45 -Paragraph 2 -URI http://asc.fasb.org/extlink&oid=121556615&loc=SL49130532-203044 + Details
Name: | us-gaap_ContractWithCustomerLiability
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition Amount of revenue recognized that was previously included in balance of obligation to transfer good or service to customer for which consideration from customer has been received or is due. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 606 -SubTopic 10 -Section 50 -Paragraph 8 -Subparagraph (b) -URI http://asc.fasb.org/extlink&oid=121604090&loc=SL49130549-203045 + Details
Name: | us-gaap_ContractWithCustomerLiabilityRevenueRecognized
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition The amount of expense recognized in the current period that reflects the allocation of the cost of tangible assets over the assets' useful lives. Includes production and non-production related depreciation. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 360 -SubTopic 10 -Section 50 -Paragraph 1 -Subparagraph (a) -URI http://asc.fasb.org/extlink&oid=6391035&loc=d3e2868-110229 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 230 -SubTopic 10 -Section 45 -Paragraph 28 -Subparagraph (b) -URI http://asc.fasb.org/extlink&oid=121586364&loc=d3e3602-108585 + Details
Name: | us-gaap_Depreciation
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Amount before tax of foreign currency transaction realized and unrealized gain (loss) recognized in the income statement. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 830 -SubTopic 20 -Section 45 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=109240200&loc=d3e30690-110894 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 830 -SubTopic 20 -Section 35 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=121605123&loc=d3e30226-110892 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 830 -SubTopic 10 -Section 45 -Paragraph 17 -URI http://asc.fasb.org/extlink&oid=120253306&loc=d3e28228-110885 Reference 4: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 830 -SubTopic 20 -Section 50 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=6450222&loc=d3e30840-110895 + Details
Name: | us-gaap_ForeignCurrencyTransactionGainLossBeforeTax
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition The aggregate amount of write-downs for impairments recognized during the period for long-lived assets held for abandonment, exchange or sale. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 230 -SubTopic 10 -Section 45 -Paragraph 28 -Subparagraph (b) -URI http://asc.fasb.org/extlink&oid=121586364&loc=d3e3602-108585 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 360 -SubTopic 10 -Section 45 -Paragraph 15 -URI http://asc.fasb.org/extlink&oid=109226348&loc=d3e2611-110228 + Details
Name: | us-gaap_ImpairmentOfLongLivedAssetsToBeDisposedOf
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Number of segments reported by the entity. A reportable segment is a component of an entity for which there is an accounting requirement to report separate financial information on that component in the entity's financial statements. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 18 -URI http://asc.fasb.org/extlink&oid=120311839&loc=d3e8672-108599 + Details
Name: | us-gaap_NumberOfReportableSegments
Namespace Prefix: | us-gaap_
Data Type: | xbrli:integerItemType
Balance Type: | na
Period Type: | duration

X
- Definition Percentage of fair value of reporting unit in excess of carrying amount. + References No definition available. + Details
Name: | us-gaap_ReportingUnitPercentageOfFairValueInExcessOfCarryingAmount
Namespace Prefix: | us-gaap_
Data Type: | num:percentItemType
Balance Type: | na
Period Type: | instant

X
- Definition Amount of expenses associated with exit or disposal activities pursuant to an authorized plan. Excludes expenses related to a discontinued operation or an asset retirement obligation. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 420 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SAB Topic 5.P.3) -URI http://asc.fasb.org/extlink&oid=115931487&loc=d3e140864-122747 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 420 -SubTopic 10 -Section 50 -Paragraph 1 -Subparagraph (b) -URI http://asc.fasb.org/extlink&oid=6394359&loc=d3e17939-110869 Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 230 -SubTopic 10 -Section 45 -Paragraph 28 -Subparagraph (b) -URI http://asc.fasb.org/extlink&oid=121586364&loc=d3e3602-108585 Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 420 -SubTopic 10 -Section S99 -Paragraph 2 -Subparagraph (SAB Topic 5.P.4(b)) -URI http://asc.fasb.org/extlink&oid=115931487&loc=d3e140904-122747 + Details
Name: | us-gaap_RestructuringCharges
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table. + References No definition available. + Details
Name: | us-gaap_RestructuringCostAndReserveLineItems
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Details
Name: | us-gaap_IncomeStatementLocationAxis=us-gaap_CostOfSalesMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_IncomeStatementLocationAxis=us-gaap_SellingGeneralAndAdministrativeExpensesMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | srt_ConsolidatedEntitiesAxis=us-gaap_CorporateNonSegmentMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_RestructuringCostAndReserveAxis=lear_AssetImpairmentChargeMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_StatementBusinessSegmentsAxis=lear_ESystemsSegmentMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_StatementBusinessSegmentsAxis=lear_SeatingOperatingSegmentMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_ReportingUnitAxis=lear_DisruptedReportingUnitMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | srt_CumulativeEffectPeriodOfAdoptionAxis=srt_CumulativeEffectPeriodOfAdoptionAdjustmentMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |