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Note 13, NonConsolidated Partially-Owned Affiliates | 9 Months Ended
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Jun. 30, 2017
Equity Method Investments and Joint Ventures [Abstract] |
Equity Method Investments and Joint Ventures Disclosure [Text Block] |
Note 13. | NONCONSOLIDATED PARTIALLY-OWNED AFFILIATES
Investments in the net assets of nonconsolidated partially-owned affiliates are stated in the "Investments in partially-owned affiliates" line in the consolidated statements of financial position as of June 30, 2017 and September 30, 2016. Equity in the net income of nonconsolidated partially-owned affiliates is stated in the "Equity income" line in the consolidated statements of income for the three and nine months ended June 30, 2017 and 2016. Adient maintains total investments in partially-owned affiliates of $2.0 billion and $1.7 billion at June 30, 2017 and September 30, 2016, respectively. Financial information for significant nonconsolidated partially-owned affiliates is as follows: Summarized balance sheet data:
|  | June 30, 2017
(in millions) |  | YFAS(1) |  | All Other |  | Total
Current assets |  | $ | 2,973 |  |  | $ | 4,466 |  |  | $ | 7,439 |
Noncurrent assets |  | 655 |  |  | 2,370 |  |  | 3,025 |
Total assets |  | $ | 3,628 |  |  | $ | 6,836 |  |  | $ | 10,464 |
Current liabilities |  | $ | 2,704 |  |  | $ | 4,309 |  |  | $ | 7,013 |
Noncurrent liabilities |  | 48 |  |  | 316 |  |  | 364 |
Noncontrolling interests |  | 99 |  |  | 31 |  |  | 130 |
Shareholders' equity |  | 777 |  |  | 2,180 |  |  | 2,957 |
Total liabilities and shareholders' equity |  | $ | 3,628 |  |  | $ | 6,836 |  |  | $ | 10,464 |
|  | September 30, 2016
(in millions) |  | YFAS(1) |  | All Other |  | Total
Current assets |  | $ | 2,306 |  |  | $ | 3,829 |  |  | $ | 6,135 |
Noncurrent assets |  | 609 |  |  | 2,120 |  |  | 2,729 |
Total assets |  | $ | 2,915 |  |  | $ | 5,949 |  |  | $ | 8,864 |
Current liabilities |  | $ | 2,004 |  |  | $ | 3,851 |  |  | $ | 5,855 |
Noncurrent liabilities |  | 44 |  |  | 151 |  |  | 195 |
Noncontrolling interests |  | 113 |  |  | 27 |  |  | 140 |
Shareholders' equity |  | 754 |  |  | 1,920 |  |  | 2,674 |
Total liabilities and shareholders' equity |  | $ | 2,915 |  |  | $ | 5,949 |  |  | $ | 8,864 |
(1) |  | Shanghai Yanfeng Johnson Controls Seating Co., Ltd. (YFJC) joint venture was renamed to Yanfeng Adient Seating Co., Ltd. (YFAS).
Summarized income statement data with reconciliation to Adient's equity in net income from nonconsolidated partially-owned affiliates:
|  | Nine Months Ended June 30, 2017
(in millions) |  | YFAS(1) |  | All Other |  | Total
Net sales |  | $ | 3,389 |  |  | $ | 9,501 |  |  | $ | 12,890 |
Gross profit |  | 437 |  |  | 1,151 |  |  | 1,588 |
Operating income |  | 335 |  |  | 569 |  |  | 904 |
Net income |  | 271 |  |  | 525 |  |  | 796 |
Income attributable to noncontrolling interests |  | 35 |  |  | 13 |  |  | 48 |
Net income attributable to the entity |  | 236 |  |  | 512 |  |  | 748 |
Equity in net income, before basis adjustments |  | 118 |  |  | 186 |  |  | 304 |
Basis adjustments |  | (2 | ) |  | (16 | ) |  | (18 | )
Equity in net income |  | 116 |  |  | 170 |  |  | 286 |
|  | Nine Months Ended June 30, 2016
(in millions) |  | YFAS(1) |  | All Other |  | Total
Net sales |  | $ | 3,156 |  |  | $ | 9,002 |  |  | $ | 12,158 |
Gross profit |  | 438 |  |  | 918 |  |  | 1,356 |
Operating income |  | 334 |  |  | 501 |  |  | 835 |
Net income |  | 274 |  |  | 470 |  |  | 744 |
Income attributable to noncontrolling interests |  | 35 |  |  | 17 |  |  | 52 |
Net income attributable to the entity |  | 239 |  |  | 453 |  |  | 692 |
Equity in net income, before basis adjustments |  | 121 |  |  | 157 |  |  | 278 |
Basis adjustments |  | (3 | ) |  | (15 | ) |  | (18 | )
Equity in net income |  | 118 |  |  | 142 |  |  | 260 |
(1) |  | Shanghai Yanfeng Johnson Controls Seating Co., Ltd. (YFJC) joint venture was renamed to Yanfeng Adient Seating Co., Ltd. (YFAS).

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- Definition The entire disclosure for equity method investments and joint ventures. Equity method investments are investments that give the investor the ability to exercise significant influence over the operating and financial policies of an investee. Joint ventures are entities owned and operated by a small group of businesses as a separate and specific business or project for the mutual benefit of the members of the group. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 323 -SubTopic 10 -Section 50 -Paragraph 3 -URI http://asc.fasb.org/extlink&oid=66011266&loc=d3e33918-111571 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 323 -SubTopic 10 -Section 35 -Paragraph 35 -URI http://asc.fasb.org/extlink&oid=64825282&loc=d3e32847-111569 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02.12) -URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682 Reference 4: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 323 -SubTopic 10 -Section 35 -Paragraph 32 -URI http://asc.fasb.org/extlink&oid=64825282&loc=d3e32787-111569 + Details
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