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Summary of Significant Accounting Policies (Tables)
12 Months Ended
Dec. 31, 2025
Accounting Policies [Abstract]  
Allowance for doubtful accounts receivable
The allowance for doubtful accounts related to accounts receivable and related activity are summarized below:

December 31,
(In millions)202520242023
Balance at beginning of year$10 $$
Provision— 
Recoveries(1)— — 
Balance at end of year$$10 $
Schedule of Error Corrections and Prior Period Adjustments The effects of the change in accounting principle to the Company's Condensed Consolidated Financial Statements were as follows:
202520242023
(In millions)Prior To ChangeEffect Of ChangeAs ReportedPrior To ChangeEffect Of ChangeAs AdjustedPrior To ChangeEffect Of ChangeAs Adjusted
Condensed Consolidated Statement of Operations:
Income (loss) before income taxes$338 $— $338 $298 $— $298 $257 $— $257 
Benefit from (provision for) income taxes(98)(27)(125)(14)22 248 82 330 
Net income (loss)240 (27)213 284 22 306 505 82 587 
Less: Net (income) loss attributable to non-controlling interests(12)— (12)(10)— (10)(19)— (19)
Net income (loss) attributable to Visteon Corporation$228 $(27)$201 $274 $22 $296 $486 $82 $568 
Basic net income per share$8.38 $(0.99)$7.39 $9.93 $0.80 $10.72 $17.30 $2.92 $20.21 
Diluted net income per share$8.26 $(0.98)$7.28 $9.82 $0.79 $10.61 $17.05 $2.88 $19.93 

202520242023
(In millions)Prior To ChangeEffect Of ChangeAs ReportedPrior To ChangeEffect Of ChangeAs AdjustedPrior To ChangeEffect Of ChangeAs Adjusted
Condensed Consolidated Statement of Comprehensive Income (Loss):
Net income (loss)$240 $(27)$213 $284 $22 $306 $505 $82 $587 
Comprehensive Income$313 $(27)$286 $238 $22 $260 $461 $82 $543 
Comprehensive income attributable to non-controlling interests19 — 19 16 — 16 16 — 16 
Comprehensive Income Attributable to Visteon Corporation$294 $(27)$267 $222 $22 $244 $445 $82 $527 
20252024
(In millions)Prior To ChangeEffect Of ChangeAs ReportedPrior To ChangeEffect Of ChangeAs Adjusted
Condensed Consolidated Balance Sheets:
Assets
Deferred tax assets$434 $77 $511 $441 $104 $545 
Total assets$3,309 $77 $3,386 $2,862 $104 $2,966 
Equity
Retained Earnings$2,761 $77 $2,838 $2,548 $104 $2,652 
Total Visteon Corporation stockholders' equity$1,491 $77 $1,568 $1,229 $104 $1,333 
Total equity$1,574 $77 $1,651 $1,310 $104 $1,414 
Total liabilities and equity$3,309 $77 $3,386 $2,862 $104 $2,966 
202520242023
(In millions)Prior To ChangeEffect Of ChangeAs ReportedPrior To ChangeEffect Of ChangeAs AdjustedPrior To ChangeEffect Of ChangeAs Adjusted
Condensed Consolidated Statement of Cash Flows:
Net income (loss)$240 $(27)$213 $284 $22 $306 $505 $82 $587 
U.S. deferred tax benefit$28 $27 $55 $(49)$(22)$(71)$(313)$(82)$(395)
202520242023
(In millions)Prior To ChangeEffect Of ChangeAs ReportedPrior To ChangeEffect Of ChangeAs AdjustedPrior To ChangeEffect Of ChangeAs Adjusted
Condensed Consolidated Statements of Changes in Equity:
Retained Earnings
Cumulative effect adjustment to beginning balance$2,548 $104 $2,652 $2,274 $82 $2,356 $1,788 $— $1,788 
Net income (loss)$228 $(27)$201 $274 $22 $296 $486 $82 $568 
Ending Balance$2,761 $77 $2,838 $2,548 $104 $2,652 $2,274 $82 $2,356 
Total Visteon Corporation Stockholders' Equity
Cumulative effect adjustment to beginning balance$1,229 $104 $1,333 $1,038 $82 $1,120 $675 $— $675 
Net income (loss)$228 $(27)$201 $274 $22 $296 $486 $82 $568 
Ending Balance$1,491 $77 $1,568 $1,229 $104 $1,333 $1,038 $82 $1,120 
Total Equity
Cumulative effect adjustment to beginning balance$1,310 $104 $1,414 $1,123 $82 $1,205 $774 $— $774 
Net income (loss)$240 $(27)$213 $284 $22 $306 $505 $82 $587 
Ending Balance$1,574 $77 $1,651 $1,310 $104 $1,414 $1,123 $82 $1,205