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Note 2. Acquisitions (Tables) | 12 Months Ended
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Sep. 30, 2017
Business Acquisition [Line Items] |
Schedule of Business Acquisitions by Acquisition, Equity Interest Issued or Issuable [Table Text Block] | During July 2017, Guangzhou Adient Automotive Seating Co., Ltd. ("GAAS"), one of Adient's non-consolidated partially-owned affiliates in China became a consolidated entity as a result of an amendment to the rights agreement. This transaction was accounted for as a step acquisition and fair value accounting was applied. A fair value of $354 million was determined through a valuation using the income approach. A gain of $151 million was recorded on Adient's previously held interest and is included in equity income in the consolidated statements of operations. Adient has recorded a preliminary fair value allocation for the assets and liabilities of the entity based on their estimated fair values, as follows:
(in millions) |  | Preliminary Fair Value Allocation
Cash and cash equivalents |  | $ | 102 |
Accounts receivable |  | 46 |
Inventory - net |  | 2 |
Other assets |  | 3 |
Property, plant and equipment |  | 17 |
Goodwill |  | 82 |
Identifiable intangibles |  | 276 |
Accounts payable |  | (83 | )
Other liabilities |  | (91 | )
Fair value of the entity |  | $ | 354 |
Noncontrolling interest |  | (170 | )
Adient's interest |  | $ | 184 |
Schedule of Business Acquisitions, by Acquisition [Table Text Block] | Adient has recorded a preliminary allocation of the purchase price for assets acquired and liabilities assumed based on their estimated fair values as of the September 22, 2017 acquisition date. The preliminary purchase price allocation is as follows:
(in millions) |  | Preliminary Purchase Price Allocation
Cash |  | $ | 34 |
Accounts receivable |  | 93 |
Inventory |  | 42 |
Property, plant and equipment |  | 49 |
Other assets |  | 17 |
Goodwill |  | 202 |
Intangible assets |  | 165 |
Accounts payable |  | (85 | )
Other liabilities |  | (134 | )
Total purchase consideration |  | 383 |
Less: cash acquired |  | 34 |
Net cash paid |  | 349 |
Plus: acquired debt |  | 4 |
Net purchase consideration |  | $ | 353 |

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- Definition Tabular disclosure of the equity interest issued or issuable in a business acquisition (or series of individually immaterial business acquisitions) planned, initiated, or completed during the period. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 805 -SubTopic 30 -Section 50 -Paragraph 1 -Subparagraph (b)(4) -URI http://asc.fasb.org/extlink&oid=35744584&loc=d3e6927-128479 + Details
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- Definition Tabular disclosure of a material business combination completed during the period, including background, timing, and recognized assets and liabilities. This table does not include leveraged buyouts. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 805 -SubTopic 10 -Section 50 -Paragraph 3 -URI http://asc.fasb.org/extlink&oid=65885119&loc=d3e1486-128463 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 805 -SubTopic 10 -Section 50 -Paragraph 2 -URI http://asc.fasb.org/extlink&oid=65885119&loc=d3e1392-128463 + Details
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