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Note 1. Significant Accounting Policies Revision (Tables) | 3 Months Ended
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Dec. 31, 2017
Error Corrections and Prior Period Adjustments Restatement [Line Items] |
Schedule of Error Corrections and Prior Period Adjustments [Table Text Block] | Revisions As disclosed in the fiscal 2017 Form 10-K, Adient revised previously reported results to correctly report equity income from a non-consolidated affiliate in the Seating segment related to engineering costs that were inappropriately capitalized. Adient also revised previously reported net sales and cost of sales to correctly report certain sales on a net versus gross basis in the Seating segment. The following tables disclose the quarterly impact for the three months ended December 31, 2016 of such previously disclosed revisions. Adient assessed the materiality of these misstatements on prior periods’ financial statements in accordance with SEC Staff Accounting Bulletin ("SAB") No. 99, Materiality, codified in ASC 250, Presentation of Financial Statements, and concluded that these misstatements were not material, individually or in the aggregate, to any previously issued financial statements. In accordance with ASC 250 (SAB No. 108, Considering the Effects of Prior Year Misstatements when Quantifying Misstatements in Current Year Financial Statements), the consolidated financial statements and notes to consolidated financial statements as of December 31, 2016 have been revised. Adient will revise remaining fiscal 2017 interim periods in future quarterly filings. The following tables show the impact of these revisions on impacted line items from Adient's consolidated financial statements.
|  | Consolidated Statements of Income (Loss)
|  | Three Months Ended December 31, 2016
(in millions, except per share data) |  | As Reported |  | Adjustment |  | As Revised
Net sales |  | $ | 4,038 |  |  | $ | (12 | ) |  | $ | 4,026 |
Cost of sales |  | 3,688 |  |  | (12 | ) |  | 3,676 |
Gross profit |  | 350 |  |  | — |  |  | 350 |
Equity income |  | 101 |  |  | (7 | ) |  | 94 |
Earnings before interest and income taxes |  | 234 |  |  | (7 | ) |  | 227 |
Income before income taxes |  | 199 |  |  | (7 | ) |  | 192 |
Net income (loss) |  | 171 |  |  | (7 | ) |  | 164 |
Net income (loss) attributable to Adient |  | 149 |  |  | (7 | ) |  | 142 |
Earnings per share: |  |  |  |  |  |
Basic |  | $ | 1.59 |  |  | $ | (0.07 | ) |  | $ | 1.52 |
Diluted |  | $ | 1.59 |  |  | $ | (0.08 | ) |  | $ | 1.51 |
|  | Consolidated Statements of Comprehensive Income (Loss)
|  | Three Months Ended December 31, 2016
(in millions) |  | As Reported |  | Adjustment |  | As Revised
Total comprehensive income (loss) |  | $ | (280 | ) |  | $ | (7 | ) |  | $ | (287 | )
Comprehensive income (loss) attributable to Adient |  | (300 | ) |  | (7 | ) |  | (307 | )
|  | Consolidated Statements of Cash Flows
|  | Three Months Ended December 31, 2016
(in millions) |  | As Reported |  | Adjustment |  | As Revised
Operating Activities |  |  |  |  |  |
Net income (loss) |  | $ | 171 |  |  | $ | (7 | ) |  | $ | 164 |
Equity in earnings of partially-owned affiliates, net of dividends received |  | (79 | ) |  | 7 |  |  | (72 | )
Cash provided (used) by operating activities |  | (13 | ) |  | — |  |  | (13 | )

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- Definition Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table. + References No definition available. + Details
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- Definition Tabular disclosure of prior period adjustments to previously issued financial statements including (1) the effect of the correction on each financial statement line item and any per-share amounts affected for each prior period presented (2) the cumulative effect of the change on retained earnings or other appropriate components of equity or net assets in the statement of financial position, as of the beginning of the earliest period presented, and (3) the effect of the prior period adjustments (both gross and net of applicable income tax) on the net income of each prior period presented in the entity's annual report for the year in which the adjustments are made. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 250 -SubTopic 10 -Section 50 -Paragraph 9 -URI http://asc.fasb.org/extlink&oid=64853466&loc=d3e22663-107794 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 250 -SubTopic 10 -Section 50 -Paragraph 7 -URI http://asc.fasb.org/extlink&oid=64853466&loc=d3e22644-107794 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 250 -SubTopic 10 -Section 50 -Paragraph 8 -URI http://asc.fasb.org/extlink&oid=64853466&loc=d3e22658-107794 + Details
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