XML 49 R38.htm IDEA: XBRL DOCUMENT v3.24.1.u1

Restructuring and Impairment Costs (Tables)

6 Months Ended

Mar. 31, 2024

Restructuring and Related Activities [Abstract]

Schedule of Restructuring Reserve

The following tables summarize the changes in Adient's restructuring reserve.

For the three months ended March 31, 2024:

(in millions)						Employee Severance and Termination Benefits																		Currency Translation						Total
Balance at December 31, 2023						$	58																	$	(4)					$	54
2024 Plan charges						127																		—						127
Utilized - cash						(8)																		—						(8)
Noncash and other adjustments						(2)																		(2)						(4)
Balance at March 31, 2024						$	175																	$	(6)					$	169
Current restructuring reserve - other current liabilities																														$	64
Noncurrent restructuring reserve - other noncurrent liabilities																														105
Balance at March 31, 2024																														$	169

For the six months ended March 31, 2024:

(in millions)						Employee Severance and Termination Benefits																		Currency Translation						Total
Balance at September 30, 2023						$	56																	$	(5)					$	51
2024 Plan charges						138																		—						138
Utilized - cash						(17)																		—						(17)
Noncash and other adjustments						(2)																		(1)						(3)
Balance at March 31, 2024						$	175																	$	(6)					$	169

For the three months ended March 31, 2023:

(in millions)						Employee Severance and Termination Benefits																		Currency Translation						Total
Balance at December 31, 2022						$	49																	$	(4)					$	45
2023 Plan charges						17																		—						17
Utilized - cash						(10)																		—						(10)
Noncash and other adjustments						1																		—						1
Balance at March 31, 2023						$	57																	$	(4)					$	53
Current restructuring reserve - other current liabilities																														$	53
Noncurrent restructuring reserve - other noncurrent liabilities																														—
Balance at March 31, 2023																														$	53

For the six months ended March 31, 2023:

(in millions)						Employee Severance and Termination Benefits																		Currency Translation						Total
Balance at September 30, 2022						$	69																	$	(9)					$	60
2023 Plan charges						24																		—						24
Utilized - cash						(37)																		—						(37)
Noncash and other adjustments						1																		5						6
Balance at March 31, 2023						$	57																	$	(4)					$	53

X

- References

No definition available.

+ Details

Name:	us-gaap_RestructuringAndRelatedActivitiesAbstract
Namespace Prefix:	us-gaap_
Data Type:	xbrli:stringItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Tabular disclosure of costs incurred for restructuring including, but not limited to, exit and disposal activities, remediation, implementation, integration, asset impairment, and charges against earnings from the write-down of assets.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Name Accounting Standards Codification
-Topic 420
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SAB TOPIC 5.P.3)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147479823/420-10-S99-1

Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef
-Name Accounting Standards Codification
-Topic 420
-SubTopic 10
-Section 50
-Paragraph 1
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482017/420-10-50-1

Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef
-Name Accounting Standards Codification
-Topic 420
-SubTopic 10
-Section S99
-Paragraph 2
-Subparagraph (SAB TOPIC 5.P.4)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147479823/420-10-S99-2

+ Details

Name:	us-gaap_ScheduleOfRestructuringAndRelatedCostsTextBlock
Namespace Prefix:	us-gaap_
Data Type:	dtr-types:textBlockItemType
Balance Type:	na
Period Type:	duration