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Note 10, Significant Restructuring and Impairment Costs (Tables)
9 Months Ended
Jun. 30, 2017
Restructuring Cost and Reserve [Line Items]  
Restructuring, Impairment, and Other Activities Disclosure [Text Block]

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
 
(25
)
 

 
(14
)
 

 
(39
)
Utilized—noncash
 

 

 

 
2

 
2

Balance at June 30, 2017
 
$
169

 
$

 
$
7

 
$

 
$
176



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 are expected to be substantially complete 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
 
(87
)
 

 

 
(87
)
Utilized—noncash
 

 

 
(2
)
 
(2
)
Balance at June 30, 2017
 
$
26

 
$

 
$
(3
)
 
$
23