XML 30 R19.htm IDEA: XBRL DOCUMENT
v3.8.0.1

Note 12. Segment Reporting (Notes) | 3 Months Ended
--- | ---
Dec. 31, 2017
Segment Reporting [Abstract] |
Segment Reporting Disclosure [Text Block] |
12. Segment Information
Adient evaluates 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"). 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 seat metal structures and mechanisms, foam, trim, fabric and complete seat systems for automotive and other mobility applications.
• | 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 December 31,
(in millions) |  | 2017 |  | 2016
Net Sales |  |  |  |
Seating |  | $ | 4,204 |  |  | $ | 4,026 |
Total net sales |  | $ | 4,204 |  |  | $ | 4,026 |
|  | Three Months Ended December 31,
(in millions) |  | 2017 |  | 2016 (1)
Adjusted EBIT |  |  |  |
Seating |  | $ | 138 |  |  | $ | 253 |
Interiors |  | 25 |  |  | 30 |
Becoming Adient costs (2) |  | (19 | ) |  | (15 | )
Separation costs (3) |  | — |  |  | (10 | )
Purchase accounting amortization (4) |  | (17 | ) |  | (10 | )
Restructuring related charges (5) |  | (11 | ) |  | (8 | )
Other items (6) |  | (14 | ) |  | (13 | )
Earnings before interest and income taxes |  | 102 |  |  | 227 |
Net financing charges |  | (33 | ) |  | (35 | )
Income before income taxes |  | $ | 69 |  |  | $ | 192 |
(1) |  | Amounts presented have been revised from what was previously reported to correctly report net sales, equity income and total assets as discussed in Note 1, "Basis of Presentation and Summary of Significant Accounting Policies".
(2) |  | Reflects incremental expenses associated with becoming an independent company, including non-cash costs of $6 million and $13 million for the three months ended December 31, 2017 and 2016, respectively.
(3) |  | Reflects expenses associated with and incurred prior to the separation from the former Parent.
(4) |  | Reflects amortization of intangible assets including those related to the YFAI joint venture recorded within equity income.
(5) |  | Reflects restructuring related charges for costs that are directly attributable to restructuring activities, but do not meet the definition of restructuring under ASC 420.
(6) |  | Reflects $8 million for the U.S. tax reform impact at YFAI and $6 million of integration-related costs associated with Futuris for the three months ended December 31, 2017. Reflects primarily $12 million of initial funding of the Adient foundation for the three months ended December 31, 2016.

X
- References No definition available. + Details
Name: | us-gaap_SegmentReportingAbstract
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- 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 -URI http://asc.fasb.org/topic&trid=2134510 + Details
Name: | us-gaap_SegmentReportingDisclosureTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration