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Property, Plant and Equipment | 12 Months Ended
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Sep. 30, 2024
Property, Plant and Equipment [Abstract] |
Property, Plant and Equipment | 5. Property, Plant and Equipment Property, plant and equipment consisted of the following:
|  | September 30,
(in millions) |  | 2024 |  | 2023
Buildings and improvements |  | $ | 1,031 |  |  | $ | 990 |
Machinery and equipment |  | 3,245 |  |  | 3,097 |
Construction in progress |  | 152 |  |  | 148 |
Land |  | 86 |  |  | 84 |
Total property, plant and equipment |  | 4,514 |  |  | 4,319 |
Less: accumulated depreciation |  | (3,104) |  |  | (2,937) |
Property, plant and equipment - net |  | $ | 1,410 |  |  | $ | 1,382 |
There were no material finance leases included in net property, plant and equipment at September 30, 2024 and 2023. As of September 30, 2024, Adient is the lessor of properties included in gross building and improvements for $14 million and accumulated depreciation of $10 million. As of September 30, 2023, Adient is the lessor of properties included in gross building and improvements for $13 million and accumulated depreciation of $9 million.

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- Definition The entire disclosure for long-lived, physical asset used in normal conduct of business and not intended for resale. Includes, but is not limited to, work of art, historical treasure, and similar asset classified as collections. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 360 -Name Accounting Standards Codification -Publisher FASB -URI https://asc.fasb.org/360/tableOfContent Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name Accounting Standards Codification -Section 50 -Paragraph 6 -SubTopic 360 -Topic 958 -Publisher FASB -URI https://asc.fasb.org/1943274/2147477798/958-360-50-6 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Name Accounting Standards Codification -Section 50 -Paragraph 1 -Subparagraph (d) -SubTopic 360 -Topic 958 -Publisher FASB -URI https://asc.fasb.org/1943274/2147477798/958-360-50-1 Reference 4: http://www.xbrl.org/2003/role/disclosureRef -Name Accounting Standards Codification -Section 50 -Paragraph 7 -SubTopic 360 -Topic 958 -Publisher FASB -URI https://asc.fasb.org/1943274/2147477798/958-360-50-7 + Details
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