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Note 12, Segment Information | 9 Months Ended
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Jun. 30, 2017
Segment Reporting [Abstract] |
Segment Reporting Disclosure [Text Block] |
Note 12. | SEGMENT INFORMATION
During the first quarter of fiscal 2017, Adient began evaluating the performance of its reportable segments using an adjusted EBIT metric defined as income before income taxes and noncontrolling interests, excluding net financing charges, qualified restructuring and impairment costs, restructuring related-costs, incremental "Becoming Adient" costs, separation costs, net mark-to-market adjustments on pension and postretirement plans, transaction gains/losses, purchase accounting amortization and other non-recurring items ("Adjusted EBIT"). During the second quarter of fiscal 2017, Adient decided to reclassify certain Becoming Adient costs into other reconciling categories in calculating Adjusted EBIT. This change did not impact total Adjusted EBIT for any prior periods. Prior period information has been recast to the new performance metric and for the reclassifications of certain Becoming Adient costs. The reportable segments are consistent with how management views the markets served by Adient and reflect the financial information that is reviewed by its chief operating decision maker. Adient has two reportable segments for financial reporting purposes: Seating and Interiors.
• | The Seating segment produces automotive seat metal structures and mechanisms, foam, trim, fabric and complete seat systems.
• | The Interiors segment, derived from its global automotive interiors joint ventures, produces instrument panels, floor consoles, door panels, overhead consoles, cockpit systems, decorative trim and other products.
Financial information relating to Adient's reportable segments is as follows:
|  | Three Months Ended June 30, |  | Nine Months Ended June 30,
(in millions) |  | 2017 |  | 2016 |  | 2017 |  | 2016
Net Sales |  |  |  |  |  |  |  |
Seating |  | $ | 4,017 |  |  | $ | 4,362 |  |  | $ | 12,267 |  |  | $ | 12,893 |
Total net sales |  | $ | 4,017 |  |  | $ | 4,362 |  |  | $ | 12,267 |  |  | $ | 12,893 |
|  | Three Months Ended June 30, |  | Nine Months Ended June 30,
(in millions) |  | 2017 |  | 2016 |  | 2017 |  | 2016
Adjusted EBIT |  |  |  |  |  |  |  |
Seating |  | $ | 317 |  |  | $ | 306 |  |  | $ | 889 |  |  | $ | 831 |
Interiors |  | 19 |  |  | 26 |  |  | 71 |  |  | 67 |
Becoming Adient costs (1) (6) |  | (20 | ) |  | — |  |  | (58 | ) |  | — |
Separation costs (2) |  | — |  |  | (122 | ) |  | (10 | ) |  | (254 | )
Restructuring and impairment costs |  | — |  |  | (75 | ) |  | (6 | ) |  | (244 | )
Purchase accounting amortization (3) |  | (10 | ) |  | (9 | ) |  | (29 | ) |  | (28 | )
Restructuring related charges (4) (6) |  | (10 | ) |  | (3 | ) |  | (28 | ) |  | (10 | )
Other items (5) (6) |  | — |  |  | 22 |  |  | (13 | ) |  | 78 |
Earnings before interest and income taxes |  | 296 |  |  | 145 |  |  | 816 |  |  | 440 |
Net financing charges |  | (31 | ) |  | (2 | ) |  | (99 | ) |  | (8 | )
Income before income taxes |  | $ | 265 |  |  | $ | 143 |  |  | $ | 717 |  |  | $ | 432 |
(1) |  | Reflects incremental expenses associated with becoming an independent company, including non-cash costs of $4 million and $23 million in the three and nine months ended June 30, 2017.
(2) |  | Reflects expenses associated with and incurred prior to the separation from the former Parent.
(3) |  | Reflects amortization of intangible assets including those related to the YFAI joint venture recorded within equity income.
(4) |  | Reflects restructuring related charges for costs that are directly attributable to restructuring activities, but do not meet the definition of restructuring under ASC 420.
(5) |  | Reflects primarily the $12 million of initial funding of the Adient foundation in the nine months ended June 30, 2017. Reflects a $14 million favorable legal settlement and a $8 million multi-employer pension credit associated with the removal of costs for pension plans that remained with the former Parent during the three months ended June 30, 2016. Reflects a $23 million multi-employer pension credit associated with the removal of costs for pension plans that remained with the former Parent, $22 million of favorable settlements from prior year business divestitures, a $20 million favorable legal settlement and a $13 million favorable commercial settlement during the nine months ended June 30, 2016.
(6) |  | For the nine months ended June 30, 2017, Becoming Adient costs decreased by $16 million and restructuring related items and other items increased by $3 million and $13 million, respectively, as a result of the second quarter fiscal 2017 reclassifications.

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- Definition The entire disclosure for reporting segments including data and tables. Reportable segments include those that meet any of the following quantitative thresholds a) it's reported revenue, including sales to external customers and intersegment sales or transfers is 10 percent or more of the combined revenue, internal and external, of all operating segments b) the absolute amount of its reported profit or loss is 10 percent or more of the greater, in absolute amount of 1) the combined reported profit of all operating segments that did not report a loss or 2) the combined reported loss of all operating segments that did report a loss c) its assets are 10 percent or more of the combined assets of all operating segments. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 34 -URI http://asc.fasb.org/extlink&oid=68060357&loc=d3e8981-108599 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 41 -URI http://asc.fasb.org/extlink&oid=68060357&loc=d3e9038-108599 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 33 -URI http://asc.fasb.org/extlink&oid=68060357&loc=d3e8971-108599 Reference 4: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 12 -URI http://asc.fasb.org/extlink&oid=68060357&loc=d3e8595-108599 Reference 5: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=68060357&loc=d3e8380-108599 Reference 6: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 32 -URI http://asc.fasb.org/extlink&oid=68060357&loc=d3e8933-108599 Reference 7: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 26 -URI http://asc.fasb.org/extlink&oid=68060357&loc=d3e8844-108599 Reference 8: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 35 -URI http://asc.fasb.org/extlink&oid=68060357&loc=d3e8984-108599 Reference 9: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 40 -URI http://asc.fasb.org/extlink&oid=68060357&loc=d3e9031-108599 Reference 10: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 42 -URI http://asc.fasb.org/extlink&oid=68060357&loc=d3e9054-108599 Reference 11: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 10 -URI http://asc.fasb.org/extlink&oid=68060357&loc=d3e8538-108599 Reference 12: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 29 -URI http://asc.fasb.org/extlink&oid=68060357&loc=d3e8864-108599 Reference 13: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 31 -URI http://asc.fasb.org/extlink&oid=68060357&loc=d3e8924-108599 Reference 14: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 30 -URI http://asc.fasb.org/extlink&oid=68060357&loc=d3e8906-108599 + Details
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