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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.