Note 1. Significant Accounting Policies Revision (Tables)

3 Months Ended

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		)