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Segment Reporting
 9 Months Ended
Oct. 01, 2022
Segment Reporting [Abstract]  
Segment Reporting Segment Reporting
The Company is organized under two reportable operating segments: Seating, which consists of the design, development, engineering and manufacture of complete seat systems, seat subsystems and key seat components, and E-Systems, which consists of the design, development, engineering and manufacture of complete electrical distribution and connection systems and electronic systems. Key components in the Company's complete seat system and subsystem solutions are advanced comfort, wellness and safety offerings, as well as configurable seating product technologies. All of these products are compatible with traditional internal combustion engine ("ICE") architectures and the full range of hybrid, plug-in hybrid and battery electric architectures (collectively, "electrified powertrains"). Key seat component product offerings include seat trim covers, surface materials such as leather and fabric, seat mechanisms, seat foam and headrests, as well as advanced comfort offerings of massage, lumbar, seat heat and ventilation. Key components in the Company's electrical distribution and connection systems portfolio include wire harnesses, terminals and connectors, and engineered components for both ICE architectures and electrified powertrains that require management of higher voltage and power. Key components in the Company's electronic systems portfolio include body domain and zone control modules and products specific to electrification and connectivity. Electrification products include integrated power modules and battery disconnect units, as well as on-board battery chargers, power conversion modules, high voltage battery management systems and high voltage power distribution boxes. Connectivity products include telematics control units ("TCU") and gateway modules to manage both wired and wireless networks and data in vehicles. In addition to electronic modules, the Company offers software that includes cybersecurity and full capabilities in both dedicated short-range communication and cellular protocols for vehicle connectivity. The Company's software offerings include embedded control software and cloud and mobile device-based software and services. 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. Corporate and regional headquarters costs include various support functions, such as information technology, advanced research and development, corporate finance, legal, executive administration and human resources.
Each of the Company's operating segments reports its results from operations and makes its requests for capital expenditures directly to the chief operating decision maker. The economic performance of each operating segment is driven primarily by automotive production volumes in the geographic regions in which it operates, as well as by the success of the vehicle platforms for which it supplies products. Also, each operating segment operates in the competitive Tier 1 automotive supplier environment and is continually working with its customers to manage costs and improve quality. The Company's production processes generally make use of hourly labor, dedicated facilities, sequential manufacturing and assembly processes and commodity raw materials.
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 (income) 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 October 1, 2022
 SeatingE-SystemsOtherConsolidated
Revenues from external customers$3,887.8 $1,353.4 $— $5,241.2 
Segment earnings (1)
222.6 46.8 (71.6)197.8 
Depreciation and amortization90.2 44.2 4.9 139.3 
Capital expenditures77.9 57.6 4.9 140.4 
Total assets7,879.7 3,642.7 1,856.8 13,379.2 
Three Months Ended October 2, 2021
 SeatingE-SystemsOtherConsolidated
Revenues from external customers$3,166.2 $1,102.0 $— $4,268.2 
Segment earnings (1)
126.7 (7.5)(71.6)47.6 
Depreciation and amortization90.3 46.2 3.9 140.4 
Capital expenditures85.2 58.9 8.5 152.6 
Total assets7,405.4 3,597.3 2,043.3 13,046.0 
Nine Months Ended October 1, 2022
 SeatingE-SystemsOtherConsolidated
Revenues from external customers$11,674.4 $3,846.2 $— $15,520.6 
Segment earnings (1)
636.6 64.7 (230.9)470.4 
Depreciation and amortization276.5 143.8 14.0 434.3 
Capital expenditures260.8 163.7 18.4 442.9 
Nine Months Ended October 2, 2021
 SeatingE-SystemsOtherConsolidated
Revenues from external customers$10,770.4 $3,612.9 $— $14,383.3 
Segment earnings (1)
670.9 108.4 (218.8)560.5 
Depreciation and amortization270.8 149.1 11.5 431.4 
Capital expenditures231.7 153.9 19.9 405.5 
(1) See definition above
For the three months ended October 1, 2022, segment earnings include restructuring charges of $12.0 million, $5.2 million and $0.1 million in the Seating and E-Systems segments and in the other category, respectively. For the nine months ended October 1, 2022, segment earnings include restructuring charges of $46.8 million, $37.1 million and $5.1 million in the Seating and E-Systems segments and in the other category, respectively. The Company expects to incur approximately $32 million and $18 million of additional restructuring costs in the Seating and E-Systems segments, respectively, related to activities initiated as of October 1, 2022, and expects that the components of such costs will be consistent with its historical experience.
For the three months ended October 2, 2021, segment earnings include restructuring charges of $15.2 million, $28.9 million and $1.3 million in the Seating and E-Systems segments and in the other category, respectively. For the nine months ended October 2, 2021, segment earnings include restructuring charges of $35.2 million, $37.3 million and $5.5 million in the Seating and E-Systems segments and in the other category, respectively.
For further information, see Note 4, "Restructuring."
A reconciliation of segment earnings to consolidated income before provision for income taxes and equity in net (income) loss of affiliates is shown below (in millions):
 Three Months EndedNine Months Ended
 October 1,
2022		October 2,
2021		October 1,
2022		October 2,
2021
Segment earnings$197.8 $47.6 $470.4 $560.5 
Interest expense24.8 22.6 74.6 67.2 
Other (income) expense, net18.1 11.1 59.8 (28.7)
Consolidated income before provision for income taxes and equity in net (income) loss of affiliates$154.9 $13.9 $336.0 $522.0