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Note 14. Significant Restructuring and Impairment Costs | 12 Months Ended
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Sep. 30, 2017
Restructuring Cost and Reserve [Line Items] |
Restructuring and Related Activities Disclosure [Text Block] |
14. Significant Restructuring and Impairment Costs
To better align its resources with its growth strategies and reduce the cost structure of its global operations to address the softness in certain underlying markets, Adient commits to restructuring plans as necessary. In fiscal 2017, Adient committed to a significant restructuring plan (2017 Plan) within the Seating segment and recorded $46 million of restructuring and impairment costs in the consolidated statements of income. This is the total amount incurred to date and the total amount expected to be incurred for this restructuring plan. The restructuring actions relate to cost reduction initiatives. The costs consist primarily of workforce reductions and plant closures. The restructuring actions are expected to be substantially complete in fiscal 2018. The following table summarizes the changes in Adient's 2017 Plan reserve:
(in millions) |  | Employee Severance and Termination Benefits |  | Long-Lived Asset Impairments |  | Other |  | Currency Translation |  | Total
Original Reserve |  | $ | 42 |  |  | $ | — |  |  | $ | 4 |  |  | $ | — |  |  | $ | 46 |
Utilized—cash |  | (4 | ) |  | — |  |  | (4 | ) |  | — |  |  | (8 | )
Utilized—noncash |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Balance at September 30, 2017 |  | $ | 38 |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | 38 |
In fiscal 2016, Adient committed to a significant restructuring plan (2016 Plan) and recorded $332 million of restructuring and impairment costs in the consolidated statements of income. This is the total amount incurred to date and the total amount expected to be incurred for this restructuring plan. The restructuring actions relate to cost reduction initiatives. The costs consist primarily of workforce reductions, plant closures, asset impairments, and changes in estimates to prior year plans. Of the restructuring and impairment costs recorded, $315 million relates to the Seating segment and $17 million relates to the Interiors segment. The asset impairment charge recorded during fiscal 2016 relates primarily to information technology assets within the Seating segment that will not be used going forward by Adient. The other charges recorded in fiscal 2016 of $22 million relate primarily to restructuring costs at one of Adient's joint ventures which Adient has indemnified. The restructuring actions are expected to be substantially complete in fiscal 2018. The following table summarizes the changes in Adient's 2016 Plan reserve:
(in millions) |  | Employee Severance and Termination Benefits |  | Long-Lived Asset Impairments |  | Other |  | Currency Translation |  | Total
Original Reserve |  | $ | 223 |  |  | $ | 87 |  |  | $ | 22 |  |  | $ | — |  |  | $ | 332 |
Utilized—cash |  | (29 | ) |  | — |  |  | (1 | ) |  | — |  |  | (30 | )
Utilized—noncash |  | — |  |  | (87 | ) |  | — |  |  | (2 | ) |  | (89 | )
Balance at September 30, 2016 |  | 194 |  |  | — |  |  | 21 |  |  | (2 | ) |  | 213 |
Utilized—cash |  | (48 | ) |  | — |  |  | (12 | ) |  | — |  |  | (60 | )
Utilized—noncash |  | — |  |  | — |  |  | — |  |  | 7 |  |  | 7 |
Balance at September 30, 2017 |  | $ | 146 |  |  | $ | — |  |  | $ | 9 |  |  | $ | 5 |  |  | $ | 160 |
In fiscal 2015, Adient committed to a significant restructuring plan (2015 Plan) and recorded $182 million of restructuring and impairment costs in the consolidated statements of income. This is the total amount incurred to date and the total amount expected to be incurred for this restructuring plan. The restructuring actions relate to cost reduction initiatives. The costs consist primarily of workforce reductions, plant closures and asset impairments. The restructuring and impairment costs related to the Seating segment. The restructuring actions were substantially completed in fiscal 2017. The following table summarizes the changes in Adient's 2015 Plan reserve:
(in millions) |  | Employee Severance and Termination Benefits |  | Long-Lived Asset Impairments |  | Currency Translation |  | Total
Original Reserve |  | $ | 155 |  |  | $ | 27 |  |  | $ | — |  |  | $ | 182 |
Utilized—cash |  | (1 | ) |  | — |  |  | — |  |  | (1 | )
Utilized—noncash |  | — |  |  | (27 | ) |  | — |  |  | (27 | )
Balance at September 30, 2015 |  | 154 |  |  | — |  |  | — |  |  | 154 |
Utilized—cash |  | (41 | ) |  | — |  |  | — |  |  | (41 | )
Utilized—noncash |  | — |  |  | — |  |  | (1 | ) |  | (1 | )
Balance at September 30, 2016 |  | 113 |  |  | — |  |  | (1 | ) |  | 112 |
Utilized—cash |  | (94 | ) |  | — |  |  | — |  |  | (94 | )
Utilized—noncash |  | — |  |  | — |  |  | (2 | ) |  | (2 | )
Balance at September 30, 2017 |  | $ | 19 |  |  | $ | — |  |  | $ | (3 | ) |  | $ | 16 |
Adient's fiscal 2017, 2016 and 2015 restructuring plans included workforce reductions of approximately 6,200. Restructuring charges associated with employee severance and termination benefits are paid over the severance period granted to each employee or on a lump sum basis in accordance with individual severance agreements. As of September 30, 2017, approximately 3,200 of the employees have been separated from Adient pursuant to the restructuring plans. In addition, the restructuring plans included fifteen plant closures. As of September 30, 2017, nine of the fifteen plants have been closed. Adient's management closely monitors its overall cost structure and continually analyzes each of its businesses for opportunities to consolidate current operations, improve operating efficiencies and locate facilities in low cost countries in close proximity to customers. This ongoing analysis includes a review of its manufacturing, engineering, purchasing and administrative functions, as well as the overall global footprint for all its businesses. Because of the importance of new vehicle sales by major automotive manufacturers to operations, Adient is affected by the general business conditions in the automotive industry. Future adverse developments in the automotive industry could impact Adient's liquidity position, lead to impairment charges and/or require additional restructuring of its operations.

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- Definition The entire disclosure for restructuring and related activities. Description of restructuring activities such as exit and disposal activities, include facts and circumstances leading to the plan, the expected plan completion date, the major types of costs associated with the plan activities, total expected costs, the accrual balance at the end of the period, and the periods over which the remaining accrual will be settled. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 420 -SubTopic 10 -Section S99 -Paragraph 2 -Subparagraph (SAB Topic 5.P.4) -URI http://asc.fasb.org/extlink&oid=27011515&loc=d3e140904-122747 Reference 2: http://www.xbrl.org/2003/role/presentationRef -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=27011515&loc=d3e140864-122747 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 420 -SubTopic 10 -Section 50 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=6394359&loc=d3e17939-110869 + Details
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