Document

Organization, Consolidation and Presentation of Financial Statements [Abstract]

Organization, Consolidation and Presentation of Financial Statements Disclosure [Text Block]



1. Basis of Presentation and Summary of Significant Accounting Policies

Basis of Presentation

Principles of Consolidation

Consolidated VIEs



	September 30,
(in millions)	2017		2016
Current assets	$	232	$	281
Noncurrent assets	56		45
Total assets	$	288	$	326

Current liabilities	$	169	$	219
Total liabilities	$	169	$	219

Revisions



	Consolidated Statements of Income (Loss)
	Year Ended September 30, 2016									Year Ended September 30, 2015
(in millions, except per share data)	As Reported			Adjustment			As Revised			As Reported		Adjustment			As Revised
Net sales	$	16,837		$	(47	)	$	16,790		$	20,071	$	(48	)	$	20,023
Cost of sales	15,228			(47		)	15,181			18,219		(48		)	18,171
Gross profit	1,609			—			1,609			1,852		—			1,852
Equity income	357			(13		)	344			295		(15		)	280
Earnings before interest and income taxes	412			(13		)	399			971		(15		)	956
Income before income taxes	390			(13		)	377			959		(15		)	944
Net income (loss)	(1,449		)	(13		)	(1,462		)	541		(15		)	526
Net income (loss) attributable to Adient	(1,533		)	(13		)	(1,546		)	475		(15		)	460

Earnings per share:
Basic	$	(16.36	)	$	(0.14	)	$	(16.50	)	$	5.07	$	(0.16	)	$	4.91
Diluted	$	(16.36	)	$	(0.14	)	$	(16.50	)	$	5.06	$	(0.16	)	$	4.90



	Consolidated Statements of Comprehensive Income (Loss)
	Year Ended September 30, 2016									Year Ended September 30, 2015
(in millions)	As Reported			Adjustment			As Revised			As Reported			Adjustment			As Revised
Total comprehensive income (loss)	$	(1,483	)	$	(13	)	$	(1,496	)	$	10		$	(15	)	$	(5	)
Comprehensive income (loss) attributable to Adient	(1,562		)	(13		)	(1,575		)	(48		)	(15		)	(63		)



	Consolidated Statement of Financial Position
	At September 30, 2016
(in millions)	As Reported		Adjustment			As Revised
Investments in partially-owned affiliates	$	1,748	$	(34	)	$	1,714
Total assets	12,990		(34		)	12,956
Parent's net investment	4,486		(34		)	4,452
Shareholders' equity attributable to Adient	4,210		(34		)	4,176
Total shareholders' equity	4,341		(34		)	4,307
Total liabilities and shareholders' equity	12,990		(34		)	12,956



	Consolidated Statements of Cash Flows
	Year Ended September 30, 2016									Year Ended September 30, 2015
(in millions)	As Reported			Adjustment			As Revised			As Reported			Adjustment			As Revised
Operating Activities
Net income (loss)	$	(1,449	)	$	(13	)	$	(1,462	)	$	541		$	(15	)	$	526
Equity in earnings of partially-owned affiliates, net of dividends received	(158		)	13			(145		)	(102		)	15			(87		)
Cash provided (used) by operating activities	(1,034		)	—			(1,034		)	397			—			397



	Consolidated Statement of Shareholders' Equity
	At September 30, 2015							At September 30, 2014
(in millions)	As Reported		Adjustment			As Revised		As Reported		Adjustment			As Revised
Parent's Net Investment	$	5,873	$	(23	)	$	5,850	$	5,177	$	(8	)	$	5,169
Shareholder's Equity Attributable to Adient	5,626		(23		)	5,603		5,453		(8		)	5,445
Total Equity	5,767		(23		)	5,744		5,612		(8		)	5,604

Use of Estimates

Fair Value of Financial Instruments

Cash and Cash Equivalents

Restricted Cash

Receivables

Inventories

Pre-Production Costs Related to Long-Term Supply Arrangements

Property, Plant and Equipment

Goodwill and Other Intangible Assets

Goodwill reflects the cost of an acquisition in excess of the fair values assigned to identifiable net assets acquired. Adient reviews goodwill for impairment during the fourth fiscal quarter or more frequently if events or changes in circumstances indicate the asset might be impaired. Adient performs impairment reviews for its reporting units, which have been determined to be Adient's reportable segments using a fair value method based on management's judgments and assumptions or third party valuations. The fair value of a reporting unit refers to the price that would be received to sell the unit as a whole in an orderly transaction between market participants at the measurement date. In estimating the fair value, Adient uses multiples of earnings based on the average of historical, published multiples of earnings of comparable entities with similar operations and economic characteristics. In certain instances, Adient uses discounted cash flow analyses or estimated sales price to further support the fair value estimates. The inputs utilized in the analyses are classified as Level 3 inputs within the fair value hierarchy as defined in ASC 820, "Fair Value Measurement." The estimated fair value is then compared with the carrying amount of the reporting unit, including recorded goodwill. An impairment is recorded to the extent the estimated fair value exceeds the carrying amount of the reporting unit.

Impairment of Long-Lived Assets

Impairment of Investments in Partially-Owned Affiliates

Revenue Recognition

Adient records revenue when persuasive evidence of an arrangement exists, delivery occurs or services are rendered, the sales price or fee is fixed or determinable and collectability is reasonably assured. Adient delivers products and records revenue pursuant to commercial agreements with its customers generally in the form of an approved purchase order, including the effects of contractual productivity based pricing. Adient negotiates discrete price changes with its customers, which are generally the result of unique commercial issues between Adient and its customers. Adient records amounts associated with discrete price changes as a reduction to revenue when specific facts and circumstances indicate that a price reduction is probable and the amounts are reasonably estimable. Adient records amounts associated with discrete price changes as an increase to revenue upon execution of a legally enforceable contractual agreement and when collectability is reasonable assured.

Customers

Research and Development Costs

Expenditures for research activities relating to product development and improvement (other than those expenditures that are contractually guaranteed for reimbursement from the customer) are charged against income as incurred and included within selling, general and administrative expenses in the consolidated statements of income. Such expenditures for the years ended September 30, 2017, 2016 and 2015 were $488 million, $460 million and $599 million, respectively. A portion of these costs associated with these activities are reimbursed by customers and, for the fiscal years ended September 30, 2017, 2016 and 2015 were $350 million, $308 million and $364 million, respectively.

Foreign Currency Translation

Derivative Financial Instruments

Stock-Based Compensation

Pension and Postretirement Benefits

Income Taxes

Refer to Note 16, "Income Taxes," of the notes to consolidated audited financial statements for Adient's income tax disclosures.

Earnings Per Share

The following table shows the computation of basic and diluted earnings per share:



	Year Ended September 30,
(in millions, except per share data)	2017		2016			2015
Numerator:
Net income (loss) attributable to Adient	$	877	$	(1,546	)	$	460

Denominator:
Shares outstanding	93.5		93.7			93.7
Effect of dilutive securities	0.4		—			0.1
Diluted shares	93.9		93.7			93.8

Earnings per share:
Basic	$	9.38	$	(16.50	)	$	4.91
Diluted	$	9.34	$	(16.50	)	$	4.90

Parent's Net Investment

New Accounting Pronouncements

Recently Adopted Accounting Pronouncements

Recently Issued Accounting Pronouncements

In May 2014, the FASB issued ASU No. 2014-09, "Revenue from Contracts with Customers (Topic 606)." ASU No. 2014-09 clarifies the principles for recognizing revenue when an entity either enters into a contract with customers to transfer goods or services or enters into a contract for the transfer of non-financial assets. In March 2016 the FASB issued ASU No. 2016-08, "Revenue from Contracts with Customers (Topic 606): Principal versus Agent Considerations (Reporting Revenue Gross versus Net)," in April 2016 the FASB issued ASU No. 2016-10, "Revenue from Contracts with Customers (Topic 606): Identifying Performance Obligations and Licensing," and in May 2016 the FASB issued ASU No. 2016-12, ‘‘Revenue from Contracts with Customers (Topic 606): Narrow-Scope Improvements and Practical Expedients,’’which provide additional clarification on certain topics addressed in ASU No. 2014-09. ASU No. 2016-08, ASU No. 2016-10 and ASU No. 2016-12 follow the same implementation guidelines as ASU No. 2014-09 and ASU No. 2015-14. This guidance will be effective October 1, 2018 for Adient. The accounting changes under the new standard will require new processes and procedures to collect the data required for proper reporting and disclosure. Adient is undergoing its review of the impact of adopting this standard and is developing and executing an implementation plan which will include changes to internal processes and controls. Under current guidance Adient generally recognizes revenue when products are shipped and risk of loss has transferred to the customer. Under the new standard, the customized nature of some of Adient's products combined with contractual provisions that provide an enforceable right to payment, will likely require Adient to recognize revenue prior to the product being shipped to the customer. Adient is also assessing pricing provisions contained in certain customer contracts. It is possible that pricing provisions contained in some of Adient's customer contracts may provide the customer with a material right, potentially resulting in a different allocation of the transaction price than under current guidance. Adient expects to expand disclosures in line with the requirements of the new standard. Adient anticipates applying the modified retrospective method which would require Adient to recognize the cumulative effect of initially applying the standard as an adjustment to opening retained earnings at the date of initial application.

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Note 2. Acquisitions (Notes)

Business Combination Disclosure [Text Block]

Business Combinations [Abstract]



2. Acquisitions and Divestitures



(in millions)	Preliminary Purchase Price Allocation
Cash	$	34
Accounts receivable	93
Inventory	42
Property, plant and equipment	49
Other assets	17
Goodwill	202
Intangible assets	165
Accounts payable	(85		)
Other liabilities	(134		)
Total purchase consideration	383
Less: cash acquired	34
Net cash paid	349
Plus: acquired debt	4
Net purchase consideration	$	353



(in millions)	Preliminary Fair Value Allocation
Cash and cash equivalents	$	102
Accounts receivable	46
Inventory - net	2
Other assets	3
Property, plant and equipment	17
Goodwill	82
Identifiable intangibles	276
Accounts payable	(83		)
Other liabilities	(91		)
Fair value of the entity	$	354
Noncontrolling interest	(170		)
Adient's interest	$	184

The entire disclosure for a business combination (or series of individually immaterial business combinations) completed during the period, including background, timing, and recognized assets and liabilities. The disclosure may include leverage buyout transactions (as applicable).

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Note 3. Inventories

Inventory Disclosure [Text Block]

Inventory Disclosure [Abstract]



3. Inventories

Inventories consisted of the following:



	September 30,
(in millions)	2017		2016
Raw materials and supplies	$	552	$	502
Work-in-process	37		35
Finished goods	146		123
Inventories	$	735	$	660

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Note 4. Property, Plant and Equipment (Notes)

Property, Plant and Equipment [Abstract]

Property, Plant and Equipment Disclosure [Text Block]



4. Property, Plant and Equipment

Property, plant and equipment consisted of the following:



	September 30,
(in millions)	2017			2016
Buildings and improvements	$	1,357		$	1,311
Machinery and equipment	4,827			4,415
Construction in progress	521			431
Land	149			159
Total property, plant and equipment	6,854			6,316
Less: accumulated depreciation	(4,352		)	(4,121		)
Property, plant and equipment - net	$	2,502		$	2,195

There were no material leased capital assets included in net property, plant and equipment at September 30, 2017 and 2016.

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Note 5. Goodwill and Other Intangible Assets

Goodwill and Intangible Assets Disclosure [Abstract]

Goodwill and Intangible Assets Disclosure [Text Block]



5. Goodwill and Other Intangible Assets

The changes in the carrying amount of goodwill in each of Adient's reporting segments is as follows:



(in millions)	September 30, 2016		Business Acquisitions		Business Divestitures		Currency Translation and Other		September 30, 2017
Goodwill
Seating	$	2,179	$	284	$	—	$	52	$	2,515



(in millions)	September 30, 2015		Business Acquisitions		Business Divestitures		Currency Translation and Other		September 30, 2016
Goodwill
Seating	$	2,160	$	—	$	—	$	19	$	2,179

Adient's other intangible assets, primarily from business acquisitions valued based on independent appraisals, consisted of:



	September 30, 2017							September 30, 2016
(in millions)	Gross Carrying Amount		Accumulated Amortization			Net		Gross Carrying Amount		Accumulated Amortization			Net
Intangible assets
Patented technology	$	30	$	(15	)	$	15	$	28	$	(13	)	$	15
Customer relationships	545		(64		)	481		100		(48		)	52
Trademarks	59		(26		)	33		56		(19		)	37
Miscellaneous	22		(8		)	14		15		(6		)	9
Total intangible assets	$	656	$	(113	)	$	543	$	199	$	(86	)	$	113

The entire disclosure for the aggregate amount of goodwill and a description of intangible assets, which may include (a) for amortizable intangible assets (also referred to as finite-lived intangible assets), the carrying amount, the amount of any significant residual value, and the weighted-average amortization period, (b) for intangible assets not subject to amortization (also referred to as indefinite-lived intangible assets), the carrying amount, and (c) the amount of research and development assets acquired and written off in the period, including the line item in the income statement in which the amounts written off are aggregated, if not readily apparent from the income statement. Also discloses (a) for amortizable intangibles assets in total and by major class, the gross carrying amount and accumulated amortization, the total amortization expense for the period, and the estimated aggregate amortization expense for each of the five succeeding fiscal years, (b) for intangible assets not subject to amortization the carrying amount in total and by major class, and (c) for goodwill, in total and for each reportable segment, the changes in the carrying amount of goodwill during the period (including the aggregate amount of goodwill acquired, the aggregate amount of impairment losses recognized, and the amount of goodwill included in the gain (loss) on disposal of a reporting unit). If any part of goodwill has not been allocated to a reportable segment, discloses the unallocated amount and the reasons for not allocating. For each impairment loss recognized related to an intangible asset (excluding goodwill), discloses: (a) a description of the impaired intangible asset and the facts and circumstances leading to the impairment, (b) the amount of the impairment loss and the method for determining fair value, (c) the caption in the income statement or the statement of activities in which the impairment loss is aggregated, and (d) the segment in which the impaired intangible asset is reported. For each goodwill impairment loss recognized, discloses: (a) a description of the facts and circumstances leading to the impairment, (b) the amount of the impairment loss and the method of determining the fair value of the associated reporting unit, and (c) if a recognized impairment loss is an estimate not finalized and the reasons why the estimate is not final. May also disclose the nature and amount of any significant adjustments made to a previous estimate of an impairment loss.

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Note 6. Product Warranties

Product Warranties Disclosures [Abstract]

Product Warranty Disclosure [Text Block]



6. Product Warranties

The changes in Adient's total product warranty liability are as follows:



	September 30,
(in millions)	2017			2016
Balance at beginning of period	$	13		$	12
Accruals for warranties issued during the period	3			9
Changes in accruals related to pre-existing warranties (including changes in estimates)	4			(5		)
Accruals from acquisitions	9			—
Settlements made (in cash or in kind) during the period	(10		)	(4		)
Currency translation	—			1
Balance at end of period	$	19		$	13

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Note 7. Leases (Notes)

Leases of Lessor Disclosure [Text Block]

Leases [Abstract]



7. Leases

Future minimum capital and operating lease payments and the related present value of capital lease payments at September 30, 2017 are as follows:



(in millions)	Capital Leases			Operating Leases
2018	$	3		$	114
2019	2			81
2020	—			62
2021	—			50
2022	—			36
After 2022	—			52
Total minimum lease payments	5			$	395
Interest	(1		)
Present value of net minimum lease payments	$	4

The entire disclosure for lessor entity's leasing arrangements for operating, capital and leveraged leases.

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Note 8. Debt and Financing Arrangements

Debt Disclosure [Text Block]

Debt Disclosure [Abstract]



8. Debt and Financing Arrangements

Long-term debt consisted of the following:



	September 30,
(in millions)	2017			2016
Term Loan A - LIBOR plus 1.75% due in 2021	$	1,200		$	1,500
4.875% Notes due in 2026	900			900
3.50% Notes due in 2024	1,180			1,119
European Investment Bank Loan - EURIBOR plus 0.90% due in 2022	195			—
Capital lease obligations	4			2
Other	1			2
Less: debt issuance costs	(38		)	(43		)
Gross long-term debt	3,442			3,480
Less: current portion	2			38
Net long-term debt	$	3,440		$	3,442

Principal payments required on long-term debt during the next five years are as follows:



	Year Ended September 30,
(in millions)	2018		2019		2020		2021		2022
Principal payments	$	2	$	2	$	56	$	1,144	$	195

Short-term debt consisted of the following:



	Year Ended September 30,
(in millions)	2017			2016			2015
Bank borrowings	$	36		$	41		$	17
Weighted average interest rate on short-term debt outstanding ⁽¹⁾	3.0		%	5.9		%	13.7		%

⁽¹⁾ The weighted average interest rates on short-term debt varies based on levels of debt maintained in various jurisdictions.

Net Financing Charges

Adient's net financing charges line item in the consolidated statements of income contained the following components:



	Year Ended September 30,
(in millions)	2017			2016			2015
Interest expense, net of capitalized interest costs	$	126		$	20		$	11
Banking fees and debt issuance cost amortization	10			4			2
Interest income	(4		)	(2		)	(1		)
Net financing charges	$	132		$	22		$	12

Total interest paid on both short and long-term debt for the fiscal years ended September 30, 2017, 2016 and 2015 was $129 million, $5 million and $10 million, respectively.

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Note 9. Derivative Instruments and Hedging Activities

Derivative Instruments and Hedging Activities Disclosure [Abstract]

Derivative Instruments and Hedging Activities Disclosure [Text Block]



9. Derivative Instruments and Hedging Activities

The following table presents the location and fair values of derivative instruments and other amounts used in hedging activities included in Adient's consolidated statements of financial position:



	Derivatives and Hedging Activities Designated as Hedging Instruments under ASC 815				Derivatives and Hedging Activities Not Designated as Hedging Instruments under ASC 815
(in millions)	September 30, 2017		September 30, 2016		September 30, 2017		September 30, 2016
Other current assets
Foreign currency exchange derivatives	$	4	$	9	$	—	$	40
Other noncurrent assets
Foreign currency exchange derivatives	1		—		—		—
Equity swaps	—		—		3		—
Total assets	$	5	$	9	$	3	$	40

Other current liabilities
Foreign currency exchange derivatives	$	6	$	31	$	2	$	8
Other noncurrent liabilities
Foreign currency exchange derivatives	3		—		—		—
Long-term debt
Foreign currency denominated debt	1,180		1,119		—		—
Total liabilities	$	1,189	$	1,150	$	2	$	8

Adient enters into International Swaps and Derivatives Associations (ISDA) master netting agreements with counterparties that permit the net settlement of amounts owed under the derivative contracts. The master netting agreements generally provide for net settlement of all outstanding contracts with a counterparty in the case of an event of default or a termination event. Adient has not elected to offset the fair value positions of the derivative contracts recorded in the consolidated statements of financial position. Collateral is generally not required of Adient or the counterparties under the master netting agreements. As of September 30, 2017 and September 30, 2016, no cash collateral was received or pledged under the master netting agreements.

The gross and net amounts of derivative instruments and other amounts used in hedging activities are as follows:



	Assets						Liabilities
(in millions)	September 30, 2017			September 30, 2016			September 30, 2017			September 30, 2016
Gross amount recognized	$	8		$	49		$	1,191		$	1,158
Gross amount eligible for offsetting	(2		)	(1		)	(2		)	(1		)
Net amount	$	6		$	48		$	1,189		$	1,157

The following table presents the effective portion of pretax gains (losses) recorded in other comprehensive income related to cash flow hedges:



(in millions)	Year Ended September 30,
(in millions)	2017		2016		2015
Foreign currency exchange derivatives	$	3	$	34	$	8

The following table presents the location and amount of the effective portion of pretax gains (losses) on cash flow hedges reclassified from AOCI into Adient's consolidated statements of income:



(in millions)		Year Ended September 30,
(in millions)		2017			2016		2015
Foreign currency exchange derivatives	Cost of sales	$	(13	)	$	31	$	22

The following table presents the location and amount of pretax gains (losses) on derivatives not designated as hedging instruments recognized in Adient's consolidated statements of income:



(in millions)		Year Ended September 30,
(in millions)		2017			2016			2015
Foreign currency exchange derivatives	Cost of sales	$	(20	)	$	10		$	1
Foreign currency exchange derivatives	Net financing charges	36			(3		)	14
Equity swap	Selling, general and administrative	3			—			—
Total		$	19		$	7		$	15

The entire disclosure for derivative instruments and hedging activities including, but not limited to, risk management strategies, non-hedging derivative instruments, assets, liabilities, revenue and expenses, and methodologies and assumptions used in determining the amounts.

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
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Note 10. Fair Value Measurements

Fair Value Disclosures [Text Block]

Fair Value Disclosures [Abstract]



10. Fair Value Measurements

Level 1: Observable inputs such as quoted prices in active markets;

Level 2: Inputs, other than quoted prices in active markets, that are observable either directly or indirectly; and

Level 3: Unobservable inputs where there is little or no market data, which requires the reporting entity to develop its own assumptions.

Recurring Fair Value Measurements

The following tables present Adient's fair value hierarchy for those assets and liabilities measured at fair value:



	Fair Value Measurements Using:
(in millions)	Total as of September 30, 2017		Quoted Prices in Active Markets (Level 1)		Significant Other Observable Inputs (Level 2)		Significant Unobservable Inputs (Level 3)
Other current assets
Foreign currency exchange derivatives	$	4	$	—	$	4	$	—
Other noncurrent assets
Foreign currency exchange derivatives	1		—		1		—
Equity swaps	3		—		3		—
Total assets	$	8	$	—	$	8	$	—
Other current liabilities
Foreign currency exchange derivatives	$	8	$	—	$	8	$	—
Other noncurrent liabilities
Foreign currency exchange derivatives	3		—		3		—
Total liabilities	$	11	$	—	$	11	$	—



	Fair Value Measurements Using:
(in millions)	Total as of September 30, 2016		Quoted Prices in Active Markets (Level 1)		Significant Other Observable Inputs (Level 2)		Significant Unobservable Inputs (Level 3)
Other current assets
Foreign currency exchange derivatives	$	49	$	—	$	49	$	—
Total assets	$	49	$	—	$	49	$	—
Other current liabilities
Foreign currency exchange derivatives	$	39	$	—	$	39	$	—
Total liabilities	$	39	$	—	$	39	$	—

Valuation Methods

The entire disclosure for the fair value of financial instruments (as defined), including financial assets and financial liabilities (collectively, as defined), and the measurements of those instruments as well as disclosures related to the fair value of non-financial assets and liabilities. Such disclosures about the financial instruments, assets, and liabilities would include: (1) the fair value of the required items together with their carrying amounts (as appropriate); (2) for items for which it is not practicable to estimate fair value, disclosure would include: (a) information pertinent to estimating fair value (including, carrying amount, effective interest rate, and maturity, and (b) the reasons why it is not practicable to estimate fair value; (3) significant concentrations of credit risk including: (a) information about the activity, region, or economic characteristics identifying a concentration, (b) the maximum amount of loss the entity is exposed to based on the gross fair value of the related item, (c) policy for requiring collateral or other security and information as to accessing such collateral or security, and (d) the nature and brief description of such collateral or security; (4) quantitative information about market risks and how such risks are managed; (5) for items measured on both a recurring and nonrecurring basis information regarding the inputs used to develop the fair value measurement; and (6) for items presented in the financial statement for which fair value measurement is elected: (a) information necessary to understand the reasons for the election, (b) discussion of the effect of fair value changes on earnings, (c) a description of [similar groups] items for which the election is made and the relation thereof to the balance sheet, the aggregate carrying value of items included in the balance sheet that are not eligible for the election; (7) all other required (as defined) and desired information.

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Note 11. Stock Based Compensation

Disclosure of Compensation Related Costs, Share-based Payments [Text Block]

Share-based Compensation [Abstract]



11. Stock-Based Compensation

Adient provides certain key employees equity awards in the form of performance share units (PSUs) and restricted stock units (RSUs) under the Adient plc 2016 Omnibus Incentive Plan (the Plan) and provides directors with share awards under the Adient plc 2016 Director Share Plan. These plans were adopted in conjunction with the separation.

Restricted Stock

A summary of the status of nonvested restricted stock awards at September 30, 2017, and changes for the fiscal year then ended, for Adient employees is presented below:



	Weighted Average Price		Shares/Units Subject to Restriction
Nonvested, September 30, 2016	$	46.42	1,320,448
Converted	48.06		135,026
Converted and nonvested on October 31, 2016	46.57		1,455,474
Granted	45.19		1,162,213
Vested	50.29		(281,539	)
Forfeited	44.08		(83,710	)
Nonvested, September 30, 2017	$	45.49	2,252,438

Former Parent nonvested, September 30, 2017	$	45.57	1,010,967
Adient nonvested, September 30, 2017	45.42		1,241,471
Total nonvested, September 30, 2017	$	45.49	2,252,438

Performance Share Awards

A summary of the status of Adient's nonvested PSUs at September 30, 2017, and changes for the fiscal year then ended, for Adient employees is presented below:



	Weighted Average Price		Shares/Units Subject to PSU
Nonvested, September 30, 2016	$	—	—
Converted and nonvested on October 31, 2016	—		—
Granted	44.60		236,034
Vested	—		—
Forfeited	—		—
Nonvested, September 30, 2017	$	44.60	236,034

Stock Options

A summary of stock option activity at September 30, 2017, and changes for the year then ended, is presented below:



	Weighted Average Option Price		Shares Subject to Option		Weighted Average Remaining Contractual Life (years)	Aggregate Intrinsic Value (in millions)
Outstanding, September 30, 2016	$	32.42	2,336,028
Exercised	27.22		(6,280	)
Forfeited or expired	31.71		(3,330	)
Converted	33.28		169,125
Converted and outstanding on October 31, 2016	32.49		2,495,543
Granted	—		—
Exercised	27.58		(1,070,284	)
Forfeited or expired	26.32		(3,126	)
Outstanding, September 30, 2017	$	32.04	1,422,133		4.7	$	22
Exercisable, September 30, 2017	$	29.58	1,151,192		4.0	$	21

Former Parent outstanding, September 30, 2017	$	31.83	1,221,817		4.8	$	12
Adient outstanding, September 30, 2017	33.32		200,316		4.1	10
Total outstanding, September 30, 2017	$	32.04	1,422,133		4.7	$	22

Former Parent exercisable, September 30, 2017	$	29.26	975,505		4.1	$	12
Adient exercisable, September 30, 2017	31.34		175,687		3.6	9
Total exercisable, September 30, 2017	$	29.58	1,151,192		4.0	$	21

Stock Appreciation Rights

A summary of SAR activity at September 30, 2017, and changes for the year then ended, is presented below:



	Weighted Average SAR Price		Shares Subject to SAR		Weighted Average Remaining Contractual Life (years)	Aggregate Intrinsic Value (in millions)
Outstanding, September 30, 2016	$	31.26	654,694
Exercised	29.68		(9,470	)
Converted	33.16		41,713
Converted and outstanding on October 31, 2016	31.40		686,937
Granted	—		—
Exercised	32.35		(131,470	)
Forfeited or expired	45.95		(6,309	)
Outstanding, September 30, 2017	$	28.12	549,158		3.8	$	9
Exercisable, September 30, 2017	$	27.10	511,854		3.6	$	9

Former Parent outstanding, September 30, 2017	$	27.79	495,754		3.8	$	6
Adient outstanding, September 30, 2017	31.19		53,404		3.8	3
Total outstanding, September 30, 2017	$	28.12	549,158		3.8	$	9

Former Parent exercisable, September 30, 2017	$	26.78	461,841		3.6	$	6
Adient exercisable, September 30, 2017	30.12		50,013		3.5	3
Total exercisable, September 30, 2017	$	27.10	511,854		3.6	$	9

In conjunction with the exercise of SARs, Adient made payments of $1 million, $4 million and $7 million during the fiscal years ended September 30, 2017, 2016 and 2015, respectively.

The entire disclosure for compensation-related costs for equity-based compensation, which may include disclosure of policies, compensation plan details, allocation of equity compensation, incentive distributions, equity-based arrangements to obtain goods and services, deferred compensation arrangements, employee stock ownership plan details and employee stock purchase plan details.

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Note 12. Equity and Noncontrolling Interests

Stockholders' Equity Note Disclosure [Text Block]

Equity [Abstract]



12. Equity and Noncontrolling Interests

The following table presents changes in AOCI attributable to Adient:



	Year Ended September 30,
(in millions, net of tax)	2017			2016			2015
Foreign currency translation adjustments
Balance at beginning of period	$	(260	)	$	(229	)	$	283
Aggregate adjustment for the period (net of tax effect of $0, $(28) and $9)	(138		)	(31		)	(512		)
Balance at end of period	(398		)	(260		)	(229		)
Realized and unrealized gains (losses) on derivatives
Balance at beginning of period	(14		)	(17		)	(6		)
Current period changes in fair value (net of tax effect of $1, $10 and $1)	6			26			5
Reclassification to income (net of tax effect of $2, $(8) and $(6))*	11			(23		)	(16		)
Balance at end of period	3			(14		)	(17		)
Pension and postretirement plans
Balance at beginning of period	(2		)	(1		)	(1		)
Reclassifications to income (net of tax effect of $0)	—			(1		)	—
Balance at end of period	(2		)	(2		)	(1		)
Accumulated other comprehensive income (loss), end of period	$	(397	)	$	(276	)	$	(247	)



	Year Ended September 30,
(in millions)	2017			2016			2015
Beginning balance	$	34		$	31		$	27
Net income	25			25			16
Foreign currency translation adjustments	—			1			(3		)
Dividends	(31		)	(23		)	(9		)
Ending balance	$	28		$	34		$	31

The change in Parent's net investment includes all intercompany activity with the former Parent prior to separation, including a $1.5 billion non-cash settlement during fiscal 2017.

During fiscal 2017, Adient repurchased 573,437 ordinary shares for $40 million. Repurchased shares were retired immediately upon repurchase.

The entire disclosure for shareholders' equity comprised of portions attributable to the parent entity and noncontrolling interest, including other comprehensive income. Includes, but is not limited to, balances of common stock, preferred stock, additional paid-in capital, other capital and retained earnings, accumulated balance for each classification of other comprehensive income and amount of comprehensive income.

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Note 13. Retirement Plans (Notes)

Compensation and Retirement Disclosure [Abstract]

Compensation and Employee Benefit Plans [Text Block]



13. Retirement Plans

Participation in Parent Pension and Other Postemployment Benefit Plans

Pension Benefits



2018	$	26
2019	27
2020	28
2021	27
2022	33
2023-2027	176

Postretirement Benefits

The health care cost trend assumption does not have a significant effect on the amounts reported.



2018	$	1
2019	1
2020	1
2021	1
2022	1
2023-2027	7

Savings and Investment Plans

Plan Assets

Adient's actual asset allocations are in line with target allocations. Adient rebalances asset allocations as appropriate, in order to stay within a range of allocation for each asset category.

Adient's plan assets by asset category, are as follows:



	Fair Value Measurements Using:
(in millions)	Total as of September 30, 2017		Quoted Prices in Active Markets (Level 1)		Significant Other Observable Inputs (Level 2)		Significant Unobservable Inputs (Level 3)		Net Asset Value (NAV)
Pension
Cash	$	10	$	10	$	—	$	—	$	—
Equity Securities
Domestic	23		4		—		—		19
International - Developed	74		52		—		—		22
International - Emerging	10		6		—		—		4
Fixed Income Securities
Government	195		76		87		—		32
Corporate/Other	80		52		13		—		15
Hedge Fund	73		—		73		—		—
Real Estate	26		—		—		11		15
Total	$	491	$	200	$	173	$	11	$	107
Postretirement:
Equity Securities
Domestic	$	4	$	4	$	—	$	—	$	—
International - Developed	5		5		—		—		—
Fixed Income Securities
Government	3		3		—		—		—
Corporate/Other	3		3		—		—		—
Total	$	15	$	15	$	—	$	—	$	—



	Fair Value Measurements Using:
(in millions)	Total as of September 30, 2016		Quoted Prices in Active Markets (Level 1)		Significant Other Observable Inputs (Level 2)		Significant Unobservable Inputs (Level 3)		Net Asset Value (NAV)
Pension
Cash	$	13	$	13	$	—	$	—	$	—
Equity Securities
Domestic	39		20		—		—		19
International - Developed	45		26		—		—		19
International - Emerging	7		3		—		—		4
Fixed Income Securities
Government	172		98		51		—		23
Corporate/Other	90		70		5		—		15
Hedge Fund	65		—		65		—		—
Real Estate	26		—		—		9		17
Total	$	457	$	230	$	121	$	9	$	97
Postretirement:
Equity Securities
Domestic	$	3	$	3	$	—	$	—	$	—
International - Developed	1		1		—		—		—
International - Emerging	1		1		—		—		—
Fixed Income Securities
Government	1		1		—		—		—
Corporate/Other	4		4		—		—		—
Commodities	1		1		—		—		—
Real Estate	1		1		—		—		—
Total	$	12	$	12	$	—	$	—	$	—

The following is a description of the valuation methodologies used for assets measured at fair value.

Cash: The fair value of cash is valued at cost.

Equity Securities: The fair value of equity securities is determined by direct quoted market prices. The underlying holdings are direct quoted market prices on regulated financial exchanges.

Commodities: The fair value of the commodities is determined by quoted market prices of the underlying holdings on regulated financial exchanges.

Real Estate: The fair value of Real Estate Investment Trusts (REITs) is recorded as Level 1 for securities that are traded on an open exchange. The fair value of certain investments in real estate is deemed Level 3 since these investments do not have a readily determinable fair value and requires the fund managers independently to arrive at fair value by calculating NAV per share. In order to calculate NAV per share, the fund managers value the real estate investments using any one, or a combination of, the following methods: independent third party appraisals, discounted cash flow analysis of net cash flows projected to be generated by the investment and recent sales of comparable investments. Assumptions used to revalue the properties are updated every quarter. Adient believes this is an appropriate methodology to obtain the fair value of these assets.

The following sets forth a summary of changes in the fair value of pension assets measured using significant unobservable inputs (Level 3):



(in millions)	Real Estate
Pension
Asset value as of September 30, 2015	$	8
Unrealized gain	1
Asset value as of September 30, 2016	$	9
Redemptions	(1		)
Unrealized gain	3
Asset value as of September 30, 2017	$	11

Funded Status

The table that follows contains the ABO and reconciliations of the changes in the PBO, the changes in plan assets and the funded status:



	Pension Benefits						Postretirement Benefits
(in millions)	2017			2016			2017			2016
Accumulated Benefit Obligation	$	577		$	613		$	—		$	—
Change in Projected Benefit Obligation:
Projected benefit obligation at beginning of year	$	637		$	527		$	16		$	15
Service cost	8			8			—			—
Interest cost	12			16			1			—
Plan participant contributions	—			—			1			1
Actuarial (gain) loss	(51		)	132			—			2
Benefits and settlements paid	(29		)	(30		)	(1		)	(2		)
Other	—			14			(1		)	—
Currency translation adjustment	23			(30		)	—			—
Projected benefit obligation at end of year	$	600		$	637		$	16		$	16
Change in Plan Assets:
Fair value of plan assets at beginning of year	$	457		$	421		$	12		$	13
Actual return on plan assets	9			44			2			1
Employer and employee contributions	37			35			2			1
Benefits and settlements paid	(29		)	(30		)	(1		)	(2		)
Other	—			16			—			(1		)
Currency translation adjustment	17			(29		)	—			—
Fair value of plan assets at end of year	$	491		$	457		$	15		$	12
Funded status	$	(109	)	$	(180	)	$	(1	)	$	(4	)
Amounts recognized in the statement of financial position consist of:
Prepaid benefit cost	$	22		$	8		$	—		$	—
Accrued benefit liability	(131		)	(188		)	(1		)	(4		)
Net amount recognized	$	(109	)	$	(180	)	$	(1	)	$	(4	)



	Pension Benefits								Postretirement Benefits
	U.S. Plans				Non-U.S. Plans				Postretirement Benefits
	2017		2016		2017		2016		2017		2016
Weighted Average Assumptions ⁽¹⁾:
Discount rate ⁽²⁾	3.85	%	3.70	%	2.60	%	2.10	%	3.50	%	3.25	%
Rate of compensation increase	NA		NA		3.55	%	4.00	%	NA		NA

⁽¹⁾ Plan assets and obligations are determined based on a September 30 measurement date.

Accumulated Other Comprehensive Income

The amounts in AOCI expected to be recognized as components of net periodic benefit cost over the next fiscal year for pension and postretirement benefits are not significant.

Net Periodic Benefit Cost

The tables that follow contain the components and key assumptions of net periodic benefit cost:



	Pension Benefits									Postretirement Benefits
(in millions)	2017			2016			2015			2017			2016		2015
Components of Net Periodic Benefit Cost (Credit):
Service cost	$	8		$	8		$	10		$	—		$	—	$	1
Interest cost	12			16			19			1			—		1
Expected return on plan assets	(17		)	(22		)	(21		)	—			—		(1		)
Net actuarial (gain) loss	(43		)	109			6			(2		)	1		—
Settlement loss	—			1			—			—			—		—
Net periodic benefit cost (credit)	$	(40	)	$	112		$	14		$	(1	)	$	1	$	1



	Pension Benefits												Postretirement Benefits
	U.S. Plans						Non-U.S. Plans						Postretirement Benefits
	2017		2016		2015		2017		2016		2015		2017		2016		2015
Expense Assumptions:
Discount rate	3.70	%	4.40	%	4.35	%	2.10	%	3.40	%	3.50	%	3.25	%	3.80	%	4.35	%
Expected return on plan assets	5.50	%	7.50	%	7.50	%	3.80	%	4.45	%	5.40	%	3.35	%	3.80	%	4.00	%
Rate of compensation increase	NA		NA		NA		4.00	%	3.00	%	3.00	%	NA		NA		NA

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Note 14. Significant Restructuring and Impairment Costs

Restructuring and Related Activities Disclosure [Text Block]



14. Significant Restructuring and Impairment Costs

The following table summarizes the changes in Adient's 2017 Plan reserve:



(in millions)	Employee Severance and Termination Benefits			Long-Lived Asset Impairments		Other			Currency Translation		Total
Original Reserve	$	42		$	—	$	4		$	—	$	46
Utilized—cash	(4		)	—		(4		)	—		(8		)
Utilized—noncash	—			—		—			—		—
Balance at September 30, 2017	$	38		$	—	$	—		$	—	$	38

The following table summarizes the changes in Adient's 2016 Plan reserve:



(in millions)	Employee Severance and Termination Benefits			Long-Lived Asset Impairments			Other			Currency Translation			Total
Original Reserve	$	223		$	87		$	22		$	—		$	332
Utilized—cash	(29		)	—			(1		)	—			(30		)
Utilized—noncash	—			(87		)	—			(2		)	(89		)
Balance at September 30, 2016	194			—			21			(2		)	213
Utilized—cash	(48		)	—			(12		)	—			(60		)
Utilized—noncash	—			—			—			7			7
Balance at September 30, 2017	$	146		$	—		$	9		$	5		$	160

The following table summarizes the changes in Adient's 2015 Plan reserve:



(in millions)	Employee Severance and Termination Benefits			Long-Lived Asset Impairments			Currency Translation			Total
Original Reserve	$	155		$	27		$	—		$	182
Utilized—cash	(1		)	—			—			(1		)
Utilized—noncash	—			(27		)	—			(27		)
Balance at September 30, 2015	154			—			—			154
Utilized—cash	(41		)	—			—			(41		)
Utilized—noncash	—			—			(1		)	(1		)
Balance at September 30, 2016	113			—			(1		)	112
Utilized—cash	(94		)	—			—			(94		)
Utilized—noncash	—			—			(2		)	(2		)
Balance at September 30, 2017	$	19		$	—		$	(3	)	$	16

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Note 15. Impairment of Long-Lived Assets (Notes)

Goodwill and Intangible Assets Disclosure [Abstract]

Asset Impairment Charges [Text Block]



15. Impairment of Long-Lived Assets

In fiscal 2015, Adient concluded it had triggering events requiring assessment of impairment for certain of its long-lived assets in conjunction with its announced restructuring actions. As a result, Adient reviewed the long-lived assets for impairment and recorded a $27 million impairment charge during the fourth quarter within restructuring and impairment costs on the consolidated statements of income. The total impairment charge related to the Seating segment. Refer to Note 14, "Significant Restructuring and Impairment Costs," of the notes to consolidated financial statements for additional information. The impairment was measured, depending on the asset, either under an income approach utilizing forecasted discounted cash flows or a market approach utilizing an appraisal to determine fair values of the impaired assets. These methods are consistent with the methods Adient employed in prior periods to value other long-lived assets. The inputs utilized in the analyses are classified as Level 3 inputs within the fair value hierarchy as defined in ASC 820, "Fair Value Measurement" and primarily consist of expected future cash flows, estimated production volumes, discount rates, estimated salvage values and third-party appraisals.

At September 30, 2017, 2016 and 2015, Adient concluded it did not have any other triggering events requiring assessment of impairment of its long-lived assets.

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Note 16. Income Taxes (Notes)

Income Tax Disclosure [Text Block]

Income Tax Disclosure [Abstract]



16. Income Taxes

For fiscal 2017, the income tax provision (benefit) reflects Adient as an independent company incorporated under the laws of Ireland.

Consolidated income (loss) before income taxes and noncontrolling interests for the years ended September 30, 2017, 2016 and 2015 is as follows:



	Year Ended September 30,
(in millions)	2017			2016		2015
Ireland	$	(6	)	$	—	$	—
United States	122			330		493
Other Foreign	945			47		451
Income before income taxes and noncontrolling interests	$	1,061		$	377	$	944

The components of the provision (benefit) for income taxes are as follows:



	Year Ended September 30,
(in millions)	2017			2016			2015
Current
Ireland	$	—		$	—		$	—
US - Federal and State	14			1,548			268
Other Foreign	137			863			201
	151			2,411			469
Deferred
Ireland	(2		)	—			—
US - Federal and State	13			(295		)	(89		)
Other Foreign	(63		)	(277		)	38
	(52		)	(572		)	(51		)

Income tax provision	$	99		$	1,839		$	418

The reconciliation between the Irish statutory income tax rate, and Adient’s effective tax rate is as follows:



	Year Ended September 30,
(in millions)	2017
Tax expense at Ireland statutory rate	$	133
State income taxes, net of federal benefit	(10		)
Foreign tax rate differential	(67		)
Notional interest deduction	(28		)
Credits and incentives	(13		)
Gain on previously-held interest	(19		)
Repatriation of foreign earnings	30
Foreign exchange	(11		)
Impact of enacted tax rate changes	10
Change in uncertain tax positions	50
Change in valuation allowance	21
Other	3
Income tax provision	$	99

The reconciliation between the U.S. federal income tax rate, and Adient’s effective tax rate was as follows:



	Year Ended September 30,
(in millions)	2016			2015
Tax expense at the U.S. federal statutory rate	$	136		$	336
State income taxes, net of federal benefit	—			15
Foreign income tax expense at different rates and foreign losses without tax benefits	(92		)	(13		)
U.S. tax on foreign income	(207		)	(252		)
U.S. credits and incentives	(7		)	(6		)
Impacts of transactions and business divestitures	1,988			356
Reserve and valuation allowance adjustments	14			(13		)
Other	7			(5		)
Income tax provision	$	1,839		$	418

Deferred taxes are classified in the consolidated statements of financial position as follows:



	September 30,
(in millions)	2017			2016
Other noncurrent assets	$	1,025		$	613
Other noncurrent liabilities	(389		)	(22		)
Net deferred tax asset	$	636		$	591

Temporary differences and carryforwards which gave rise to deferred tax assets and liabilities included:



	September 30,
(in millions)	2017			2016
Deferred tax assets
Accrued expenses and reserves	$	83		$	431
Employee and retiree benefits	58			95
Net operating loss and other credit carryforwards	340			288
Property, plant and equipment	3			—
Intangible assets	463			—
Research and development	9			9
Joint ventures and partnerships	—			265
Other	13			11
	969			1,099
Valuation allowances	(223		)	(267		)
	746			832
Deferred tax liabilities
Property, plant and equipment	—			23
Unremitted earnings of foreign subsidiaries	95			108
Intangible assets	—			110
Joint ventures and partnerships	15			—
	110			241
Net deferred tax asset	$	636		$	591

The fiscal 2016 accrued expenses and reserves line item has been revised to correctly present the deferred tax liability related to unremitted earnings of foreign subsidiaries in the table above.



Tax Jurisdiction		Earliest Year Open
Brazil		2012
China		2011
Czech Republic		2008
France		2013
Germany		2013
Hong Kong		2011
Japan		2012
Luxembourg		2012
Mexico		2012
Poland		2008
United Kingdom		2011
United States		2017

A reconciliation of the beginning and ending amount of unrecognized tax benefits is as follows:



	Year Ended September 30,
(in millions)	2017			2016			2015
Beginning balance	$	596		$	390		$	284
Additions for tax positions related to the current year	76			288			138
Additions for tax positions of prior years	5			—			—
Reductions for tax positions of prior years	(471		)	(65		)	(32		)
Settlements with taxing authorities	(7		)	(15		)	—
Statute closings	(6		)	(2		)	—
Ending balance	$	193		$	596		$	390

During fiscal years 2017, 2016, and 2015, other tax legislation was adopted in various jurisdictions. These law changes did not have a material impact on Adient's consolidated financial statements.

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Note 17. Segment Reporting (Notes)

Segment Reporting Disclosure [Text Block]

Segment Reporting [Abstract]



17. Segment Information

Adient has two reportable segments for financial reporting purposes: Seating and Interiors.



•	The Seating segment produces automotive seat metal structures and mechanisms, foam, trim, fabric and complete seat systems.

•	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:



	Year Ended September 30,
(in millions)	2017			2016 ⁽¹⁾			2015 ⁽¹⁾
Adjusted EBIT
Seating	$	1,151		$	1,091		$	909
Interiors	93			91			118
Becoming Adient costs ⁽²⁾	(95		)	—			—
Separation costs ⁽³⁾	(10		)	(369		)	—
Restructuring and impairment costs	(46		)	(332		)	(182		)
Purchase accounting amortization ⁽⁴⁾	(43		)	(37		)	(23		)
Restructuring related charges⁽⁵⁾	(37		)	(14		)	(16		)
Pension mark-to-market⁽⁶⁾	45			(110		)	(6		)
Gain on previously-held interest ⁽⁷⁾	151			—			—
Gain on business divestiture	—			—			137
Other items ⁽⁸⁾	(16		)	79			19
Earnings before interest and income taxes	1,193			399			956
Net financing charges	(132		)	(22		)	(12		)
Income before income taxes	$	1,061		$	377		$	944



(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 $30 million for the year ended September 30, 2017
(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 net mark-to-market adjustments on pension and postretirement plans.
(7)		An amendment to the rights agreement of a seating affiliate in China was finalized in the fourth quarter of fiscal 2017 giving Adient control of the previously non-consolidated affiliate. Adient began consolidating the entity in July 2017 and was required to apply purchase accounting, including recognizing a gain on our previously held interest, which has been recorded in equity income.
(8)		Reflects primarily the $12 million of initial funding of the Adient foundation and $3 million of transaction costs associated with the acquisition of Futuris for the year ended September 30, 2017. Reflects a $24 million multi-employer pension credit associated with the removal of costs for pension plans that remained with the former Parent, $22 million of favorable settlements from prior year business divestitures, a $20 million favorable legal settlement and a $13 million favorable commercial settlement during the year ended September 30, 2016. Reflects a $19 million multi-employer pension credit associated with the removal of costs for pension plans that remained with the former Parent for the year ended September 30, 2015.



	Year Ended September 30, 2017
	Reportable Segments				Reconciling Items⁽¹⁾		Consolidated
(in millions)	Seating		Interiors		Reconciling Items⁽¹⁾		Consolidated
Net Sales	$	16,213	$	—	$	—	$	16,213
Equity Income	301		93		128		522
Total Assets	12,061		1,109		—		13,170
Depreciation	332		—		5		337
Amortization	—		—		21		21
Capital Expenditures	577		—		—		577



(1)		Included in equity income is a $151 million gain on a previously held interest in a China Seating affiliate that Adient began consolidating in the fourth quarter of fiscal 2017 as a result of an amendment to the related rights agreement, $22 million of purchase accounting amortization related to the YFAI joint venture and $1 million of restructuring related costs related to the YFAI joint venture. Included in depreciation expense is $5 million of accelerated depreciation which is part of the incremental expenses associated with becoming an independent company (Becoming Adient). Included in amortization expense is $21 million of purchase accounting amortization related to consolidated Seating entities.



	Year Ended September 30, 2016
	Reportable Segments				Reconciling Items⁽²⁾			Consolidated⁽¹⁾
(in millions)	Seating ⁽¹⁾		Interiors		Reconciling Items⁽²⁾			Consolidated⁽¹⁾
Net Sales	$	16,790	$	—	$	—		$	16,790
Equity Income	273		91		(20		)	344
Total Assets	11,917		1,039		—			12,956
Depreciation	327		—		—			327
Amortization	—		—		17			17
Capital Expenditures	437		—		—			437



(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)		Included in equity income is $20 million of purchase accounting amortization related to the YFAI joint venture. Included in amortization expense is $17 million of purchase accounting amortization related to consolidated Seating entities.



	Year Ended September 30, 2015
	Reportable Segments				Reconciling Items⁽²⁾			Consolidated⁽¹⁾
(in millions)	Seating⁽¹⁾		Interiors		Reconciling Items⁽²⁾			Consolidated⁽¹⁾
Net Sales	$	17,069	$	2,954	$	—		$	20,023
Equity Income	248		37		(5		)	280
Total Assets	9,353		1,006		55			10,414
Depreciation	329		—		—			329
Amortization	—		—		18			18
Capital Expenditures	478		—		—			478



(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)		Included in equity income is $5 million of purchase accounting amortization related to the YFAI joint venture. Included in total assets is $55 million of assets classified as held for sale. Included in amortization expense is $18 million of purchase accounting amortization related to consolidated Seating entities.

Geographic Information

Financial information relating to Adient's operations by geographic area is as follows:



Net Sales
	Year Ended September 30,
(in millions)	2017		2016 ⁽¹⁾		2015 ⁽¹⁾
United States	$	5,798	$	6,581	$	7,850
Germany	1,584		1,901		2,464
Mexico	1,079		998		1,299
Other European countries	5,012		4,752		5,050
Other foreign	2,740		2,558		3,360
Total	$	16,213	$	16,790	$	20,023



(1)		Amounts presented have been revised from what was previously reported in "other foreign" to correctly report net sales as discussed in Note 1, "Basis of Presentation and Summary of Significant Accounting Policies".



Long-Lived Assets
	Year Ended September 30,
(in millions)	2017		2016		2015
United States	$	685	$	580	$	583
Germany	380		360		375
Mexico	277		250		225
Other European countries	873		732		722
Other foreign	287		273		234
Total	$	2,502	$	2,195	$	2,139

Net sales attributed to geographic locations are based on the location of the assets producing the sales. Long-lived assets by geographic location consist of net property, plant and equipment.

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.

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Note 18. NonConsolidated Partially-Owned Affiliates

Equity Method Investments and Joint Ventures [Abstract]

Equity Method Investments and Joint Ventures Disclosure [Text Block]



18. Nonconsolidated Partially-Owned Affiliates



	% ownership
Name of partially-owned affiliate	2017	2016
Seating
Changchun FAWAY Adient Automotive Systems Co. Ltd. ⁽¹⁾	49.0%	50.0%
Adient Yanfeng Seating Mechanism Co., Ltd. ⁽²⁾	50.0%	50.0%
Yanfeng Adient Seating Co., Ltd. (YFAS) ⁽³⁾	49.9%	49.9%
Interiors
Yanfeng Global Automotive Interiors Systems Co., Ltd. (YFAI)	30.0%	29.7%



(1)		Changchun FAWAY - Johnson Controls Automotive Systems Co., Ltd. joint venture was renamed to Changchun FAWAY Adient Automotive Systems Co. Ltd.
(2)		Shanghai Johnson Controls Yanfeng Seating Mechanism Co., Ltd. joint venture was renamed to Adient Yanfeng Seating Mechanism Co., Ltd.
(3)		Shanghai Yanfeng Johnson Controls Seating Co., Ltd. (YFJC) joint venture was renamed to Yanfeng Adient Seating Co., Ltd. (YFAS).

Summarized balance sheet data:



	September 30, 2017
(in millions)	YFAS		All Other		Total
Current assets	$	3,059	$	4,661	$	7,720
Noncurrent assets	678		2,479		3,157
Total assets	$	3,737	$	7,140	$	10,877

Current liabilities	$	2,793	$	4,569	$	7,362
Noncurrent liabilities	49		331		380
Noncontrolling interests	108		31		139
Shareholders' equity	787		2,209		2,996
Total liabilities and shareholders' equity	$	3,737	$	7,140	$	10,877



	September 30, 2016
(in millions)	YFAS⁽¹⁾		All Other		Total⁽¹⁾
Current assets	$	2,306	$	3,829	$	6,135
Noncurrent assets	539		2,120		2,659
Total assets	$	2,845	$	5,949	$	8,794

Current liabilities	$	2,004	$	3,851	$	5,855
Noncurrent liabilities	44		151		195
Noncontrolling interests	113		27		140
Shareholders' equity	684		1,920		2,604
Total liabilities and shareholders' equity	$	2,845	$	5,949	$	8,794



(1)		Amounts presented have been revised from what was previously reported, as discussed in Note 1, "Basis of Presentation and Summary of Significant Accounting Policies". The engineering recovery revisions decreased noncurrent assets, total assets, shareholders' equity and total liabilities and shareholders' equity at YFAS by $70 million as of September 30, 2016.

Summarized income statement data with reconciliation to Adient's equity in net income from nonconsolidated partially-owned affiliates:



	2017
(in millions)	YFAS			All Other			Total
Net sales	$	4,617		$	12,645		$	17,262
Gross profit	603			1,391			1,994
Operating income	432			728			1,160
Net income	351			688			1,039
Income attributable to noncontrolling interests	47			18			65
Net income attributable to the entity	304			670			974

Equity in net income, before basis adjustments	152			395			547
Basis adjustments	(2		)	(23		)	(25		)
Equity in net income	150			372			522



	2016
(in millions)	YFAS⁽¹⁾			All Other			Total⁽¹⁾
Net sales	$	4,198		$	11,928		$	16,126
Gross profit	583			1,213			1,796
Operating income	426			663			1,089
Net income	348			625			973
Income attributable to noncontrolling interests	48			7			55
Net income attributable to the entity	300			618			918

Equity in net income, before basis adjustments	150			218			368
Basis adjustments	(3		)	(21		)	(24		)
Equity in net income	147			197			344



	2015
(in millions)	YFAS⁽¹⁾			All Other			Total⁽¹⁾
Net sales	$	3,855		$	5,594		$	9,449
Gross profit	538			662			1,200
Operating income	405			397			802
Net income	332			376			708
Income attributable to noncontrolling interests	46			6			52
Net income attributable to the entity	286			370			656

Equity in net income, before basis adjustments	142			149			291
Basis adjustments	(3		)	(8		)	(11		)
Equity in net income	139			141			280



(1)		Amounts presented have been revised from what was previously reported, as discussed in Note 1, "Basis of Presentation and Summary of Significant Accounting Policies". The engineering recovery revisions decreased operating income, net income and net income attributable to YFAS by $26 million and $28 million for the years ended September 30, 2016 and 2015, respectively.

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Note 19. Commitments and Contingencies

Commitments and Contingencies Disclosure [Abstract]

Commitments and Contingencies Disclosure [Text Block]



19. Commitments and Contingencies

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Note 20. Related Party Transactions

The following table sets forth the net sales to and purchases from related parties included in the consolidated statements of income:



20. Related Party Transactions



	Year Ended September 30,
(in millions)	2017		2016		2015
Net sales to related parties	$	409	$	438	$	392
Purchases from related parties	511		443		393

The following table sets forth the amount of accounts receivable due from and payable to related parties in the consolidated statements of financial position:



	September 30,
(in millions)	2017		2016
Receivable from related parties	$	129	$	172
Payable to related parties	104		96

Average receivable and payable balances with related parties remained consistent with the period end balances shown above.

Allocations from Former Parent

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Note 1. Significant Accounting Policies (Policies)	12 Months Ended
Note 1. Significant Accounting Policies (Policies)	Sep. 30, 2017
Variable Interest Entity [Line Items]
Variable Interest Entity Disclosure [Text Block]	Consolidated VIEs Based upon the criteria set forth in the Financial Accounting Standards Board (the FASB) Accounting Standards Codification (ASC) 810, "Consolidation," Adient has determined that it was the primary beneficiary in two variable interest entities (VIEs) for the reporting periods ended September 30, 2017 and 2016, as Adient absorbs significant economics of the entities and has the power to direct the activities that are considered most significant to the entities. The two VIEs manufacture seating products in North America for the automotive industry. Adient funds the entities' short-term liquidity needs through revolving credit facilities and has the power to direct the activities that are considered most significant to the entities through its key customer supply relationships.
Basis of Presentation and Significant Accounting Policies [Text Block]	Basis of Presentation The financial statements for periods prior to October 31, 2016 were prepared on a stand-alone combined basis derived from the consolidated financial statements and accounting records of the former Parent as if Adient had been operating as a stand-alone company for all periods presented. These financial statements have been prepared in accordance with generally accepted accounting principles in the United States of America ("U.S. GAAP"). The assets and liabilities in the financial statements have been reflected on a historical cost basis, as included in the consolidated statements of financial position of the former Parent. The statements of income include allocations for certain support functions that were provided on a centralized basis by the former Parent and subsequently recorded at the business unit level, such as expenses related to employee benefits, finance, human resources, risk management, information technology, facilities, and legal, among others. These expenses have been allocated to Adient on the basis of direct usage when identifiable, with the remainder allocated on a proportional basis of combined sales, headcount or other measures of Adient or the former Parent. Management believes the assumptions underlying the financial statements, including the assumptions regarding allocating general corporate expenses from the former Parent, are reasonable. Nevertheless, the financial statements for periods prior to the separation may not include all actual expenses that would have been incurred by Adient and may not reflect the results of operations, financial position and cash flows had it been a stand-alone company during the periods presented. Actual costs that would have been incurred if Adient had been a stand-alone company would depend on multiple factors, including organizational structure and strategic decisions made in various areas, including information technology and infrastructure. Principles of Consolidation Adient consolidates its wholly-owned subsidiaries and those entities in which it has a controlling interest. Investments in partially-owned affiliates are accounted for by the equity method when Adient's interest exceeds 20% and does not have a controlling interest. The financial statements for periods prior to the separation include certain assets and liabilities that have historically been held at the former Parent but are specifically identifiable or otherwise attributable to Adient. All significant intercompany transactions and accounts within Adient's businesses have been eliminated. All intercompany transactions between Adient and the former Parent prior to the separation have been included in the consolidated financial statements as Parent's net investment. Expenses related to corporate allocations from the former Parent to Adient are considered to be effectively settled for cash in the financial statements at the time the transaction is recorded. In addition, transactions between Adient and the former Parent's other businesses prior to the separation have been classified as related party, rather than intercompany, in the financial statements. See Note 20, "Related Party Transactions," of the notes to consolidated financial statements for further details. Prior to the separation, transfers of cash to and from the former Parent's cash management system were reflected as a component of Parent's net investment in the consolidated statements of financial position. For periods prior to the separation, the cash and cash equivalents held by the former Parent were not attributed to Adient, as legal ownership remained with the former Parent. Furthermore, the income tax expense and deferred taxes in the financial statements for periods prior to October 31, 2016 were prepared on a separate return basis derived from the consolidated financial statements and accounting records of the former Parent as if Adient had been operating as a stand-alone company for all periods presented. As a standalone entity, Adient will file tax returns on its own behalf and its effective tax rate and deferred taxes may differ from those in historical periods.
Fair Value of Financial Instruments, Policy [Policy Text Block]	Fair Value of Financial Instruments The fair values of cash and cash equivalents, accounts receivable, short-term debt and accounts payable approximate their carrying values. See Note 9, "Derivative Instruments and Hedging Activities," and Note 10, "Fair Value Measurements," of the notes to consolidated financial statements for fair value of financial instruments, including derivative instruments and hedging activities.
Cash and Cash Equivalents, Restricted Cash and Cash Equivalents, Policy [Policy Text Block]	Cash and Cash Equivalents Adient considers all highly liquid investments with a maturity of three months or less when purchased to be cash equivalents. Cash is managed by legal entity, with cash pooling agreements in place for all participating entities on a global basis, as applicable. Prior to the separation, transfers of cash to and from the former Parent's cash management system are reflected as a component of Parent's net investment in the consolidated statements of financial position. Accordingly, the cash and cash equivalents held by the former Parent were not attributed to Adient for any of the years presented, as legal ownership remained with the former Parent. Restricted Cash At September 30, 2016, Adient recorded $2 billion of restricted cash within the consolidated statements of financial position. These funds represent the proceeds from a bond issuance that were placed directly into escrow and released to Adient subsequent to September 30, 2016 and therefore represent non-cash activity in fiscal 2016. The cash was used during fiscal 2017 in part, to fund a distribution to the former Parent. The $2 billion receipt of cash from escrow, along with the distribution to and other settlements with the former Parent during fiscal 2017, are reflected in net transfers from (to) parent prior to separation in the consolidated statement of cash flows. Refer to Note 8, "Debt and Financing Arrangements," of the notes to the consolidated financial statements for further information on the bond issuance.
Receivables, Policy [Policy Text Block]	Receivables Receivables consist of amounts billed and currently due from customers and revenues that have been recognized for accounting purposes but not yet billed to customers. Adient extends credit to customers in the normal course of business and maintains an allowance for doubtful accounts resulting from the inability or unwillingness of customers to make required payments. The allowance for doubtful accounts is based on historical experience, existing economic conditions and any specific customer collection issues Adient has identified. Adient enters into supply chain financing programs in certain foreign jurisdictions to sell accounts receivable without recourse to third-party financial institutions. Sales of accounts receivable are reflected as a reduction of accounts receivable on the consolidated statements of financial position and the proceeds are included in cash flows from operating activities in the consolidated statements of cash flows.
Use of Estimates, Policy [Policy Text Block]	Use of Estimates The preparation of consolidated financial statements in conformity with U.S. GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the consolidated financial statements and the reported amounts of revenues and expenses during the reporting period. The consolidated financial statements reflect management's estimates as of the reporting date. Actual results could differ from those estimates.
Inventory, Policy [Policy Text Block]	Inventories Inventories are stated at the lower of cost or market. Cost is determined using the first-in, first-out ("FIFO") method. Finished goods and work-in-process inventories include material, labor and manufacturing overhead costs.
Property, Plant and Equipment, Preproduction Design and Development Costs [Policy Text Block]	Pre-Production Costs Related to Long-Term Supply Arrangements Adient's policy for engineering, research and development, and other design and development costs related to products that will be sold under long-term supply arrangements requires such costs to be expensed as incurred or capitalized if reimbursement from the customer is contractually assured. Income related to recovery of these costs is recorded within selling, general and administrative expense in the consolidated statements of income. At September 30, 2017 and 2016, Adient recorded within the consolidated statements of financial position $343 million and $316 million, respectively, of engineering and research and development costs for which customer reimbursement is contractually assured. The reimbursable costs are recorded in other current assets if reimbursement will occur in less than one year and in other noncurrent assets if reimbursement will occur beyond one year. At September 30, 2017, Adient had $175 million and $168 million of reimbursable costs recorded in current and noncurrent assets, respectively. At September 30, 2016, Adient had $138 million and $178 million of reimbursable costs recorded in current and noncurrent assets, respectively. Costs for molds, dies and other tools used to make products that will be sold under long-term supply arrangements are capitalized within property, plant and equipment if Adient has title to the assets or has the non-cancelable right to use the assets during the term of the supply arrangement. Capitalized items, if specifically designed for a supply arrangement, are amortized over the term of the arrangement; otherwise, amounts are amortized over the estimated useful lives of the assets. The carrying values of assets capitalized in accordance with the foregoing policy are periodically reviewed for impairment whenever events or changes in circumstances indicate that its carrying amount may not be recoverable. At September 30, 2017 and 2016, approximately $82 million and $62 million, respectively, of costs for molds, dies and other tools were capitalized within property, plant and equipment which represented assets to which Adient had title. In addition, at September 30, 2017 and 2016, Adient recorded within the consolidated statements of financial position in other current assets $285 million and $203 million, respectively, of costs for molds, dies and other tools for which customer reimbursement is contractually assured.
Property, Plant and Equipment, Policy [Policy Text Block]	Property, Plant and Equipment Property, plant and equipment are recorded at cost. Depreciation is provided over the estimated useful lives of the respective assets using the straight-line method for financial reporting purposes and accelerated methods for income tax purposes. The estimated useful lives range from 3 to 40 years for buildings and improvements and from 3 to 15 years for machinery and equipment.
Goodwill and Intangible Assets, Policy [Policy Text Block]	Goodwill and Other Intangible Assets Goodwill reflects the cost of an acquisition in excess of the fair values assigned to identifiable net assets acquired. Adient reviews goodwill for impairment during the fourth fiscal quarter or more frequently if events or changes in circumstances indicate the asset might be impaired. Adient performs impairment reviews for its reporting units, which have been determined to be Adient's reportable segments using a fair value method based on management's judgments and assumptions or third party valuations. The fair value of a reporting unit refers to the price that would be received to sell the unit as a whole in an orderly transaction between market participants at the measurement date. In estimating the fair value, Adient uses multiples of earnings based on the average of historical, published multiples of earnings of comparable entities with similar operations and economic characteristics. In certain instances, Adient uses discounted cash flow analyses or estimated sales price to further support the fair value estimates. The inputs utilized in the analyses are classified as Level 3 inputs within the fair value hierarchy as defined in ASC 820, "Fair Value Measurement." The estimated fair value is then compared with the carrying amount of the reporting unit, including recorded goodwill. An impairment is recorded to the extent the estimated fair value exceeds the carrying amount of the reporting unit. Intangible assets with definite lives continue to be amortized over their estimated useful lives and are subject to impairment testing if events or changes in circumstances indicate that the asset might be impaired.
Impairment or Disposal of Long-Lived Assets, Including Intangible Assets, Policy [Policy Text Block]	Impairment of Long-Lived Assets Adient reviews long-lived assets, including property, plant and equipment and other intangible assets with definite lives, for impairment whenever events or changes in circumstances indicate that the asset's carrying amount may not be recoverable. Adient conducts its long-lived asset impairment analyses in accordance with ASC 360-10-15, "Impairment or Disposal of Long-Lived Assets." ASC 360-10-15 requires Adient to group assets and liabilities at the lowest level for which identifiable cash flows are largely independent of the cash flows of other assets and liabilities and evaluate the asset group against the sum of the undiscounted future cash flows. If the undiscounted cash flows do not indicate the carrying amount of the asset is recoverable, an impairment charge is measured as the amount by which the carrying amount of the asset group exceeds its fair value based on discounted cash flow analysis or appraisals. Refer to Note 15, "Impairment of Long-Lived Assets," of the notes to consolidated financial statements for information regarding the impairment testing performed in fiscal years 2016 and 2015.
Revenue Recognition, Policy [Policy Text Block]	Revenue Recognition Adient records revenue when persuasive evidence of an arrangement exists, delivery occurs or services are rendered, the sales price or fee is fixed or determinable and collectability is reasonably assured. Adient delivers products and records revenue pursuant to commercial agreements with its customers generally in the form of an approved purchase order, including the effects of contractual productivity based pricing. Adient negotiates discrete price changes with its customers, which are generally the result of unique commercial issues between Adient and its customers. Adient records amounts associated with discrete price changes as a reduction to revenue when specific facts and circumstances indicate that a price reduction is probable and the amounts are reasonably estimable. Adient records amounts associated with discrete price changes as an increase to revenue upon execution of a legally enforceable contractual agreement and when collectability is reasonable assured. Customers Essentially all of Adient's sales are to the automotive industry. Adient's most significant customers include Volkswagen Group which comprised 11% of consolidated net sales in fiscal 2017, Fiat Chrysler Automobiles N.V. and Ford Motor Company which comprised 12% and 11% of consolidated net sales, respectively, in fiscal 2016 and Fiat Chrysler Automobiles N.V. and Ford Motor Company which comprised 13% and 11% of consolidated net sales, respectively, in fiscal 2015.
Equity Method Investments, Policy [Policy Text Block]	Impairment of Investments in Partially-Owned Affiliates Adient monitors its investments in partially-owned affiliates for indicators of other-than-temporary declines in value on an ongoing basis. If Adient determines that an other-than-temporary decline in value has occurred, it recognizes an impairment loss, which is measured as the difference between the recorded book value and the fair value of the investment. Fair value is generally determined using an income approach based on discounted cash flows or negotiated transaction values.
Research and Development Expense, Policy [Policy Text Block]	Research and Development Costs Expenditures for research activities relating to product development and improvement (other than those expenditures that are contractually guaranteed for reimbursement from the customer) are charged against income as incurred and included within selling, general and administrative expenses in the consolidated statements of income. Such expenditures for the years ended September 30, 2017, 2016 and 2015 were $488 million, $460 million and $599 million, respectively. A portion of these costs associated with these activities are reimbursed by customers and, for the fiscal years ended September 30, 2017, 2016 and 2015 were $350 million, $308 million and $364 million, respectively.
Foreign Currency Transactions and Translations Policy [Policy Text Block]	Foreign Currency Translation Substantially all of Adient's international operations use the respective local currency as the functional currency. Assets and liabilities of international entities have been translated at period-end exchange rates, and income and expenses have been translated using average exchange rates for the period. Monetary assets and liabilities denominated in non-functional currencies are adjusted to reflect period-end exchange rates. The resulting translation adjustments are accumulated as a component of accumulated other comprehensive income. The aggregate transaction gains (losses) included in net income for the years ended September 30, 2017, 2016 and 2015 were $1 million, ($40 million) and ($26 million), respectively.
Derivatives, Policy [Policy Text Block]	Derivative Financial Instruments The fair values of all derivatives are recorded in the consolidated statements of financial position. The change in a derivative's fair value is recorded each period in current earnings or accumulated other comprehensive income (AOCI), depending on whether the derivative is designated as part of a hedge transaction and if so, the type of hedge transaction. Refer to Note 9, "Derivative Instruments and Hedging Activities," and Note 10, "Fair Value Measurements," of the notes to consolidated financial statements for disclosure of Adient's derivative instruments and hedging activities.
Share-based Compensation, Option and Incentive Plans Policy [Policy Text Block]	Stock-Based Compensation Stock-based compensation is initially measured at the fair value of the awards on the grant date and is recognized in the financial statements over the period the employees are required to provide services in exchange for the awards. The fair value of restricted stock awards is based on the number of units granted and the stock price on the grant date. The fair value of performance-based share unit, or PSU, awards is based on the stock price at the grant date and the assessed probability of meeting future performance targets. The fair value of option awards is measured on the grant date using the Black-Scholes option-pricing model. The fair value of each stock appreciation right, or SAR, is estimated using a similar method described for stock options. The fair value of cash settled awards are recalculated at the end of each reporting period and the liability and expense are adjusted based on the new fair value. Refer to Note 11, "Stock-Based Compensation," of the notes to consolidated audited financial statements for Adient's stock based compensation disclosures.
Pension and Other Postretirement Plans, Policy [Policy Text Block]	Pension and Postretirement Benefits Adient utilizes a mark-to-market approach for recognizing pension and postretirement benefit expenses, including measuring the market related value of plan assets at fair value and recognizing actuarial gains and losses in the fourth quarter of each fiscal year or at the date of a remeasurement event. Refer to Note 13, "Retirement Plans," of the notes to consolidated financial statements for disclosure of Adient's pension and postretirement benefit plans.
Income Tax, Policy [Policy Text Block]	Income Taxes Adient accounts for income taxes in accordance with ASC 740, "Income Taxes." Deferred tax assets and liabilities are recognized for the future tax consequences attributable to differences between financial statement carrying amounts of existing assets and liabilities and their respective tax bases and operating loss and other loss carryforwards. Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be recovered or settled. Adient records a valuation allowance that primarily represents non-U.S. operating and other loss carryforwards for which realization is uncertain. Management judgment is required in determining Adient's provision for income taxes, deferred tax assets and liabilities, and the valuation allowance recorded against Adient's net deferred tax assets. Adient reviews the realizability of its deferred tax assets on a quarterly basis, or whenever events or changes in circumstances indicate that a review is required. In determining the requirement for a valuation allowance, the historical and projected financial results of the legal entity or combined group recording the net deferred tax asset are considered, along with any other positive or negative evidence. Since future financial results may differ from previous estimates, periodic adjustments to Adient's valuation allowances may be necessary. Adient is subject to income taxes in Ireland, the U.S. and other non-U.S. jurisdictions. Judgment is required in determining its worldwide provision for income taxes and recording the related assets and liabilities. In the ordinary course of Adient's business, there are many transactions and calculations where the ultimate tax determination is uncertain. Adient's income tax returns for various fiscal years remain under audit by the respective tax authorities. Although the outcome of tax audits is always uncertain, management believes that it has appropriate support for the positions taken on its tax returns and that its annual tax provisions included amounts sufficient to pay assessments, if any, which may be proposed by the taxing authorities. Nonetheless, the amounts ultimately paid, if any, upon resolution of the issues raised by the taxing authorities may differ materially from the amounts accrued for each year. Adient does not generally provide for additional income taxes which would become payable upon repatriation of undistributed earnings of wholly owned foreign subsidiaries. Adient's intent is for such earnings to be reinvested by the subsidiaries or to be repatriated only when it would be tax efficient. Refer to Note 16, "Income Taxes," of the notes to consolidated audited financial statements for Adient's income tax disclosures.
New Accounting Pronouncements, Policy [Policy Text Block]	New Accounting Pronouncements Recently Adopted Accounting Pronouncements In August 2014, the FASB issued ASU 2014-15, "Presentation of Financial Statement - Going Concern (Subtopic 205-40): Disclosure of Uncertainties about an Entity’s Ability to Continue as a Going Concern", to provide guidance on management’s responsibility in evaluating whether there is substantial doubt about a company’s ability to continue as a going concern and to provide related footnote disclosures. ASU 2014-15 is effective for financial statements issued for fiscal years ending after December 15, 2016, and interim periods thereafter. ASU 2014-15 was adopted by Adient for the quarter ending December 31, 2016. Adient conducted an evaluation as to whether there were conditions and events, considered in the aggregate, which raised substantial doubt as to the entity's ability to continue as a going concern within one year after the date of the issuance, or the date of availability, of the financial statements to be issued, noting that there did not appear to be evidence of substantial doubt of the entity's ability to continue as a going concern. In February 2015, the FASB issued ASU No. 2015-02, "Consolidation (Topic 810): Amendments to the Consolidation Analysis." ASU No. 2015-02 amends the analysis performed to determine whether a reporting entity should consolidate certain types of legal entities. ASU No. 2015-02 was effective retrospectively for Adient for the quarter ending December 31, 2016. The adoption of this guidance did not have an impact on Adient's consolidated financial statements. In April 2015, the FASB issued ASU No. 2015-03, "Interest-Imputation of Interest (Subtopic 835-30): Simplifying the Presentation of Debt Issuance Costs." ASU No. 2015-03 requires that debt issuance costs related to a recognized debt liability be presented in the balance sheet as a direct deduction from the carrying amount of the debt liability. ASU No. 2015-03 was applied retrospectively by Adient during the quarter ended December 31, 2016. As a result, other noncurrent assets and long-term debt decreased by $43 million at September 30, 2016 in Adient's consolidated statements of financial position. In May 2015, the FASB issued ASU No. 2015-07, "Disclosures for Investments in Certain Entities That Calculate Net Asset Value per Share (or Its Equivalent)." ASU No. 2015-07 removes the requirement to categorize within the fair value hierarchy all investments for which fair value is measured using the net asset value per share practical expedient. Such investments should be disclosed separate from the fair value hierarchy. ASU No. 2015-07 was effective retrospectively for Adient for the quarter ended December 31, 2016. The adoption of this guidance did not have an impact on Adient's consolidated financial statements but did impact the pension disclosures in the notes to consolidated financial statements for all periods presented. Refer to Note 13, "Retirement Plans," of the notes to consolidated audited financial statements for Adient's pension disclosures. In March 2016, the FASB issued ASU No. 2016-09, "Compensation-Stock Compensation (Topic 718): Improvements to Employee Share-Based Payment Accounting." ASU No. 2016-09 changes the accounting for certain aspects of share-based payments to employees, including the income tax consequences, classification of awards as either equity or liabilities, and classification on the statement of cash flows. In addition, the guidance allows for a policy election to account for forfeitures as they occur rather than on an estimated basis. ASU No. 2016-09 was adopted early by Adient for the quarter ended December 31, 2016 and was applied retrospectively to all periods presented. The adoption of this guidance did not have a material impact on Adient's consolidated financial statements for all periods presented. In October 2016, the FASB issued ASU No. 2016-16, "Income Taxes (Topic 740): Intra-Entity Transfers of Assets Other Than Inventory." ASU No. 2016-16 removes the prohibition in ASC 740 against the immediate recognition of the current and deferred income tax effects of intra-entity transfers of assets other than inventory. ASU No. 2016-16 was adopted early by Adient for the quarter ended December 31, 2016 and was applied on a modified retrospective basis to all periods presented. The adoption of this guidance resulted in a cumulative adjustment to equity of $61 million. Recently Issued Accounting Pronouncements In August 2017, the FASB issued ASU No. 2017-12, "Derivatives and Hedging (Topic 815): Targeted Improvements to Accounting for Hedging Activities." ASU No. 2017-12 improves the financial reporting of hedging relationships to better portray the economic results of an entity's risk management activities in its financial statements. ASU No. 2017-12 will be effective for Adient for the quarter ending December 31, 2019, with early adoption permitted. Adient is currently assessing the impact adoption of this guidance will have on its consolidated financial statements. In May 2017, the FASB issued ASU No. 2017-09, "Compensation—Stock Compensation (Topic 718): Scope of Modification Accounting." ASU No. 2017-09 provides guidance about which changes to the terms or conditions of a share-based payment award require an entity to apply modification accounting in Topic 718. ASU No. 2017-09 will be effective for Adient for the quarter ending December 31, 2018, with early adoption permitted. The impact of this guidance for Adient is dependent on any future modifications to Adient's share-based payment awards. In March 2017, the FASB issued ASU No. 2017-07, "Compensation—Retirement Benefits (Topic 715): Improving the Presentation of Net Periodic Pension Cost and Net Periodic Postretirement Benefit Cost." ASU No. 2017-07 amends certain aspects of presentation of pension cost and postretirement benefit cost. ASU No. 2017-07 will be effective for Adient for the quarter ending December 31, 2018, with early adoption permitted. Adient is currently assessing the impact adoption of this guidance will have on its consolidated financial statements. In February 2017, the FASB issued ASU No. 2017-05, "Other Income—Gains and Losses from the Derecognition of Nonfinancial Assets (Subtopic 610-20): Clarifying the Scope of Asset Derecognition Guidance and Accounting for Partial Sales of Nonfinancial Assets." ASU No. 2017-05 will follow the same implementation guidelines as ASU No. 2014-09, "Revenue from Contracts with Customers (Topic 606)." Adient is currently assessing the impact adoption of this guidance will have on its consolidated financial statements. In January 2017, the FASB issued ASU No. 2017-04, "Intangibles-Goodwill and Other (Topic 350): Simplifying the Test for Goodwill Impairment." ASU No. 2017-04 simplifies how an entity is required to test goodwill for impairment by eliminating Step 2 from the goodwill impairment test. Step 2 measures a goodwill impairment loss by comparing the implied fair value of a reporting unit's goodwill with the carrying amount of that goodwill. ASU No. 2017-04 will be effective for Adient for the quarter ending December 31, 2020, with early adoption permitted. The adoption of this guidance is not anticipated to have a material impact on Adient's consolidated financial statements. In January 2017, the FASB issued ASU No. 2017-01, "Business Combinations (Topic 805): Clarifying the Definition of a Business." ASU No. 2017-01 clarifies the definition of a business as it relates to the acquisition or sale of assets or businesses. ASU No. 2017-01 will be effective for Adient for the quarter ending December 31, 2018, with early adoption permitted. Adient is currently assessing the impact adoption of this guidance will have on its consolidated financial statements. In November 2016, the FASB issued ASU No. 2016-18, "Statement of Cash Flows (Topic 230): Restricted Cash." ASU No. 2016-18 clarifies the classification and presentation of restricted cash on the statement of cash flows. ASU No. 2016-18 will be effective for Adient for the quarter ending December 31, 2018, with early adoption permitted. The adoption of this guidance is not anticipated to have a material impact on Adient's consolidated financial statements. In October 2016, the FASB issued ASU No. 2016-17, "Consolidation (Topic 810): Interests Held through Related Parties That Are under Common Control." ASU No. 2016-17 changes the evaluation of whether a reporting entity is the primary beneficiary of a Variable Interest Entity (VIE) by changing how a reporting entity that is a single decision maker of a VIE treats indirect interests in the entity held through related parties that are under common control with the reporting entity. ASU No. 2016-17 will be effective for Adient for the quarter ended December 31, 2017, with early adoption permitted. The adoption of this guidance is not anticipated to have a material impact on Adient's consolidated financial statements. In August 2016, the FASB issued ASU No. 2016-15, "Statement of Cash Flows (Topic 230): Classification of Certain Cash Receipts and Cash Payments." ASU No. 2016-15 clarifies how certain cash receipts and cash payments are presented and classified in the statement of cash flows. ASU No. 2016-15 will be effective for Adient for the quarter ended December 31, 2018, with early adoption permitted. Adient is currently assessing the impact adoption of this guidance will have on its consolidated financial statements. In June 2016, the FASB issued ASU No. 2016-13, "Financial Instruments-Credit Losses (Topic 326): Measurement of Credit Losses on Financial Instruments." ASU No. 2016-13 changes the impairment model for financial assets measured at amortized cost, requiring presentation at the net amount expected to be collected. The measurement of expected credit losses is based upon historical experience, current conditions, and reasonable and supportable forecasts. Available-for-sale debt securities with unrealized losses will now be recorded through an allowance for credit losses. ASU No. 2016-13 will be effective for Adient for the quarter ended December 31, 2020, with early adoption permitted. The adoption of this guidance is not expected to have a significant impact on Adient's consolidated financial statements. In March 2016, the FASB issued ASU No. 2016-07, "Investments-Equity Method and Joint Ventures (Topic 323): Simplifying the Transition to the Equity Method of Accounting." ASU No. 2016-07 eliminates the requirement that when an investment qualifies for use of the equity method as a result of an increase in the level of ownership interest or degree of influence, an investor must adjust the investment, results of operations, and retained earnings retrospectively. ASU No. 2016-07 will be effective prospectively for Adient for increases in the level of ownership interest or degree of influence that result in the adoption of the equity method that occur during or after the quarter ending December 31, 2017, with early adoption permitted. The impact of this guidance for Adient is dependent on any future increases in the level of ownership interest or degree of influence related to equity method investments. In February 2016, the FASB issued ASU No. 2016-02, "Leases (Topic 842)." ASU No. 2016-02 requires recognition of operating leases as lease assets and lease liabilities on the balance sheet and disclosure of key information about leasing arrangements. ASU No. 2016-02 will be effective retrospectively for Adient for the quarter ending December 31, 2019, with early adoption permitted. Adient is currently assessing the impact adoption of this guidance will have on its consolidated financial statements. In January 2016, the FASB issued ASU No. 2016-01, "Financial Instruments-Overall (Subtopic 825-10): Recognition and Measurement of Financial Assets and Liabilities." ASU No. 2016-01 amends certain aspects of recognition, measurement, presentation and disclosure of financial instruments. ASU No. 2016-01 will be effective prospectively for Adient for the quarter ending December 31, 2018, with early adoption permitted. Adient is currently assessing the impact adoption of this guidance will have on its consolidated financial statements. In July 2015, the FASB issued ASU No. 2015-11, "Simplifying the Measurement of Inventory." ASU No. 2015-11 requires inventory that is recorded using the first-in, first-out method to be measured at the lower of cost or net realizable value. ASU No. 2015-11 will be effective retrospectively for Adient for the quarter ending December 31, 2017, with early adoption permitted. The adoption of this guidance is not expected to have a significant impact on Adient's consolidated financial statements. In May 2014, the FASB issued ASU No. 2014-09, "Revenue from Contracts with Customers (Topic 606)." ASU No. 2014-09 clarifies the principles for recognizing revenue when an entity either enters into a contract with customers to transfer goods or services or enters into a contract for the transfer of non-financial assets. In March 2016 the FASB issued ASU No. 2016-08, "Revenue from Contracts with Customers (Topic 606): Principal versus Agent Considerations (Reporting Revenue Gross versus Net)," in April 2016 the FASB issued ASU No. 2016-10, "Revenue from Contracts with Customers (Topic 606): Identifying Performance Obligations and Licensing," and in May 2016 the FASB issued ASU No. 2016-12, ‘‘Revenue from Contracts with Customers (Topic 606): Narrow-Scope Improvements and Practical Expedients,’’which provide additional clarification on certain topics addressed in ASU No. 2014-09. ASU No. 2016-08, ASU No. 2016-10 and ASU No. 2016-12 follow the same implementation guidelines as ASU No. 2014-09 and ASU No. 2015-14. This guidance will be effective October 1, 2018 for Adient. The accounting changes under the new standard will require new processes and procedures to collect the data required for proper reporting and disclosure. Adient is undergoing its review of the impact of adopting this standard and is developing and executing an implementation plan which will include changes to internal processes and controls. Under current guidance Adient generally recognizes revenue when products are shipped and risk of loss has transferred to the customer. Under the new standard, the customized nature of some of Adient's products combined with contractual provisions that provide an enforceable right to payment, will likely require Adient to recognize revenue prior to the product being shipped to the customer. Adient is also assessing pricing provisions contained in certain customer contracts. It is possible that pricing provisions contained in some of Adient's customer contracts may provide the customer with a material right, potentially resulting in a different allocation of the transaction price than under current guidance. Adient expects to expand disclosures in line with the requirements of the new standard. Adient anticipates applying the modified retrospective method which would require Adient to recognize the cumulative effect of initially applying the standard as an adjustment to opening retained earnings at the date of initial application.
Parents Net Investment Policy [Policy Text Block]	Parent's Net Investment Parent's net investment includes the former Parent's investment in Adient and the net amounts due to or due from the Parent. The Parent's net investment in Adient is discussed in further detail in Note 20, "Related Party Transactions," of the notes to consolidated financial statements.

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Note 1. Significant Accounting Policies (Tables)

Variable Interest Entity [Line Items]

Schedule of Variable Interest Entities [Table Text Block]



	September 30,
(in millions)	2017		2016
Current assets	$	232	$	281
Noncurrent assets	56		45
Total assets	$	288	$	326

Current liabilities	$	169	$	219
Total liabilities	$	169	$	219

Tabular disclosure of the significant judgments and assumptions made in determining whether a variable interest (as defined) held by the entity requires the variable interest entity (VIE) (as defined) to be consolidated and (or) disclose information about its involvement with the VIE, individually or in aggregate (as applicable); the nature of restrictions, if any, on the consolidated VIE's assets and on the settlement of its liabilities reported by an entity in its statement of financial position, including the carrying amounts of such assets and liabilities; the nature of, and changes in, the risks associated with involvement in the VIE; how involvement with the VIE affects the entity's financial position, financial performance, and cash flows; the lack of recourse if creditors (or beneficial interest holders) of the consolidated VIE have no recourse to the general credit of the primary beneficiary (if applicable); the terms of arrangements, giving consideration to both explicit arrangements and implicit variable interests, if any, that could require the entity to provide financial support to the VIE, including events or circumstances that could expose the entity to a loss; the methodology used by the entity for determining whether or not it is the primary beneficiary of the variable interest entity; the significant factors considered and judgments made in determining that the power to direct the activities of a VIE that most significantly impact the VIE's economic performance are shared (as defined); the carrying amounts and classification of assets and liabilities of the VIE included in the statement of financial position; the entity's maximum exposure to loss, if any, as a result of its involvement with the VIE, including how the maximum exposure is determined and significant sources of the entity's exposure to the VIE; a comparison of the carrying amounts of the assets and liabilities and the entity's maximum exposure to loss; information about any liquidity arrangements, guarantees, and (or) other commitments by third parties that may affect the fair value or risk of the entity's variable interest in the VIE; whether or not the entity has provided financial support or other support (explicitly or implicitly) to the VIE that it was not previously contractually required to provide or whether the entity intends to provide that support, including the type and amount of the support and the primary reasons for providing the support; and supplemental information the entity determines necessary to provide.

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Note 1. Significant Accounting Policies Earnings per Share (Tables)

Earnings Per Share, Basic, by Common Class, Including Two Class Method [Line Items]

Schedule of Earnings Per Share, Basic and Diluted [Table Text Block]

The following table shows the computation of basic and diluted earnings per share:



	Year Ended September 30,
(in millions, except per share data)	2017		2016			2015
Numerator:
Net income (loss) attributable to Adient	$	877	$	(1,546	)	$	460

Denominator:
Shares outstanding	93.5		93.7			93.7
Effect of dilutive securities	0.4		—			0.1
Diluted shares	93.9		93.7			93.8

Earnings per share:
Basic	$	9.38	$	(16.50	)	$	4.91
Diluted	$	9.34	$	(16.50	)	$	4.90

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Note 1. Significant Accounting Policies Revision (Tables)

Error Corrections and Prior Period Adjustments Restatement [Line Items]

Schedule of Error Corrections and Prior Period Adjustments [Table Text Block]

Revisions



	Consolidated Statements of Income (Loss)
	Year Ended September 30, 2016									Year Ended September 30, 2015
(in millions, except per share data)	As Reported			Adjustment			As Revised			As Reported		Adjustment			As Revised
Net sales	$	16,837		$	(47	)	$	16,790		$	20,071	$	(48	)	$	20,023
Cost of sales	15,228			(47		)	15,181			18,219		(48		)	18,171
Gross profit	1,609			—			1,609			1,852		—			1,852
Equity income	357			(13		)	344			295		(15		)	280
Earnings before interest and income taxes	412			(13		)	399			971		(15		)	956
Income before income taxes	390			(13		)	377			959		(15		)	944
Net income (loss)	(1,449		)	(13		)	(1,462		)	541		(15		)	526
Net income (loss) attributable to Adient	(1,533		)	(13		)	(1,546		)	475		(15		)	460

Earnings per share:
Basic	$	(16.36	)	$	(0.14	)	$	(16.50	)	$	5.07	$	(0.16	)	$	4.91
Diluted	$	(16.36	)	$	(0.14	)	$	(16.50	)	$	5.06	$	(0.16	)	$	4.90



	Consolidated Statements of Comprehensive Income (Loss)
	Year Ended September 30, 2016									Year Ended September 30, 2015
(in millions)	As Reported			Adjustment			As Revised			As Reported			Adjustment			As Revised
Total comprehensive income (loss)	$	(1,483	)	$	(13	)	$	(1,496	)	$	10		$	(15	)	$	(5	)
Comprehensive income (loss) attributable to Adient	(1,562		)	(13		)	(1,575		)	(48		)	(15		)	(63		)



	Consolidated Statement of Financial Position
	At September 30, 2016
(in millions)	As Reported		Adjustment			As Revised
Investments in partially-owned affiliates	$	1,748	$	(34	)	$	1,714
Total assets	12,990		(34		)	12,956
Parent's net investment	4,486		(34		)	4,452
Shareholders' equity attributable to Adient	4,210		(34		)	4,176
Total shareholders' equity	4,341		(34		)	4,307
Total liabilities and shareholders' equity	12,990		(34		)	12,956



	Consolidated Statements of Cash Flows
	Year Ended September 30, 2016									Year Ended September 30, 2015
(in millions)	As Reported			Adjustment			As Revised			As Reported			Adjustment			As Revised
Operating Activities
Net income (loss)	$	(1,449	)	$	(13	)	$	(1,462	)	$	541		$	(15	)	$	526
Equity in earnings of partially-owned affiliates, net of dividends received	(158		)	13			(145		)	(102		)	15			(87		)
Cash provided (used) by operating activities	(1,034		)	—			(1,034		)	397			—			397



	Consolidated Statement of Shareholders' Equity
	At September 30, 2015							At September 30, 2014
(in millions)	As Reported		Adjustment			As Revised		As Reported		Adjustment			As Revised
Parent's Net Investment	$	5,873	$	(23	)	$	5,850	$	5,177	$	(8	)	$	5,169
Shareholder's Equity Attributable to Adient	5,626		(23		)	5,603		5,453		(8		)	5,445
Total Equity	5,767		(23		)	5,744		5,612		(8		)	5,604

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Note 2. Acquisitions (Tables)

Schedule of Business Acquisitions by Acquisition, Equity Interest Issued or Issuable [Table Text Block]

Business Acquisition [Line Items]



(in millions)	Preliminary Fair Value Allocation
Cash and cash equivalents	$	102
Accounts receivable	46
Inventory - net	2
Other assets	3
Property, plant and equipment	17
Goodwill	82
Identifiable intangibles	276
Accounts payable	(83		)
Other liabilities	(91		)
Fair value of the entity	$	354
Noncontrolling interest	(170		)
Adient's interest	$	184

Schedule of Business Acquisitions, by Acquisition [Table Text Block]



(in millions)	Preliminary Purchase Price Allocation
Cash	$	34
Accounts receivable	93
Inventory	42
Property, plant and equipment	49
Other assets	17
Goodwill	202
Intangible assets	165
Accounts payable	(85		)
Other liabilities	(134		)
Total purchase consideration	383
Less: cash acquired	34
Net cash paid	349
Plus: acquired debt	4
Net purchase consideration	$	353

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Note 3. Inventories (Tables)

Schedule of Inventory, Current [Table Text Block]

Inventory Disclosure [Abstract]

Inventories consisted of the following:



	September 30,
(in millions)	2017		2016
Raw materials and supplies	$	552	$	502
Work-in-process	37		35
Finished goods	146		123
Inventories	$	735	$	660

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Note 4. Property, Plant and Equipment (Tables)

Property, Plant and Equipment [Line Items]

Property, Plant and Equipment [Table Text Block]

Property, plant and equipment consisted of the following:



	September 30,
(in millions)	2017			2016
Buildings and improvements	$	1,357		$	1,311
Machinery and equipment	4,827			4,415
Construction in progress	521			431
Land	149			159
Total property, plant and equipment	6,854			6,316
Less: accumulated depreciation	(4,352		)	(4,121		)
Property, plant and equipment - net	$	2,502		$	2,195

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Note 5. Goodwill and Other Intangible Assets (Tables)

Finite-Lived Intangible Assets [Line Items]

Intangible Assets Disclosure [Text Block]

Adient's other intangible assets, primarily from business acquisitions valued based on independent appraisals, consisted of:



	September 30, 2017							September 30, 2016
(in millions)	Gross Carrying Amount		Accumulated Amortization			Net		Gross Carrying Amount		Accumulated Amortization			Net
Intangible assets
Patented technology	$	30	$	(15	)	$	15	$	28	$	(13	)	$	15
Customer relationships	545		(64		)	481		100		(48		)	52
Trademarks	59		(26		)	33		56		(19		)	37
Miscellaneous	22		(8		)	14		15		(6		)	9
Total intangible assets	$	656	$	(113	)	$	543	$	199	$	(86	)	$	113

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Note 5. Goodwill and Other Intangible Assets Goodwill (Tables)

Goodwill Disclosure [Text Block]

Goodwill [Line Items]

The changes in the carrying amount of goodwill in each of Adient's reporting segments is as follows:



(in millions)	September 30, 2016		Business Acquisitions		Business Divestitures		Currency Translation and Other		September 30, 2017
Goodwill
Seating	$	2,179	$	284	$	—	$	52	$	2,515



(in millions)	September 30, 2015		Business Acquisitions		Business Divestitures		Currency Translation and Other		September 30, 2016
Goodwill
Seating	$	2,160	$	—	$	—	$	19	$	2,179

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Note 6. Product Warranties (Tables)

Product Warranties Disclosures [Abstract]

Schedule of Product Warranty Liability [Table Text Block]

The changes in Adient's total product warranty liability are as follows:



	September 30,
(in millions)	2017			2016
Balance at beginning of period	$	13		$	12
Accruals for warranties issued during the period	3			9
Changes in accruals related to pre-existing warranties (including changes in estimates)	4			(5		)
Accruals from acquisitions	9			—
Settlements made (in cash or in kind) during the period	(10		)	(4		)
Currency translation	—			1
Balance at end of period	$	19		$	13

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Note 7. Leases (Tables)

Operating Leased Assets [Line Items]

Schedule of Future Minimum Rental Payments for Operating Leases [Table Text Block]

Future minimum capital and operating lease payments and the related present value of capital lease payments at September 30, 2017 are as follows:



(in millions)	Capital Leases			Operating Leases
2018	$	3		$	114
2019	2			81
2020	—			62
2021	—			50
2022	—			36
After 2022	—			52
Total minimum lease payments	5			$	395
Interest	(1		)
Present value of net minimum lease payments	$	4

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Note 8. Debt and Financing Arrangements (Tables)

Schedule of Short-term Debt [Table Text Block]

Short-term Debt [Line Items]

Short-term debt consisted of the following:



	Year Ended September 30,
(in millions)	2017			2016			2015
Bank borrowings	$	36		$	41		$	17
Weighted average interest rate on short-term debt outstanding ⁽¹⁾	3.0		%	5.9		%	13.7		%

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Note 8. Debt and Financing Arrangements Principal Payments (Tables)

Schedule of Maturities of Long-term Debt [Table Text Block]

Debt Instrument [Line Items]

Principal payments required on long-term debt during the next five years are as follows:



	Year Ended September 30,
(in millions)	2018		2019		2020		2021		2022
Principal payments	$	2	$	2	$	56	$	1,144	$	195

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Note 8. Debt and Financing Arrangements Net Financing Charges (Tables)

Interest Income and Interest Expense Disclosure [Table Text Block]

Net Investment Income [Line Items]

Adient's net financing charges line item in the consolidated statements of income contained the following components:



	Year Ended September 30,
(in millions)	2017			2016			2015
Interest expense, net of capitalized interest costs	$	126		$	20		$	11
Banking fees and debt issuance cost amortization	10			4			2
Interest income	(4		)	(2		)	(1		)
Net financing charges	$	132		$	22		$	12

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Note 8. Debt and Financing Arrangements Schedule of Long-term Debt (Tables)

Schedule of Long-term Debt Instruments [Table Text Block]

Debt Instrument [Line Items]

Long-term debt consisted of the following:



	September 30,
(in millions)	2017			2016
Term Loan A - LIBOR plus 1.75% due in 2021	$	1,200		$	1,500
4.875% Notes due in 2026	900			900
3.50% Notes due in 2024	1,180			1,119
European Investment Bank Loan - EURIBOR plus 0.90% due in 2022	195			—
Capital lease obligations	4			2
Other	1			2
Less: debt issuance costs	(38		)	(43		)
Gross long-term debt	3,442			3,480
Less: current portion	2			38
Net long-term debt	$	3,440		$	3,442

Tabular disclosure of long-debt instruments or arrangements, including identification, terms, features, collateral requirements and other information necessary to a fair presentation. These are debt arrangements that originally required repayment more than twelve months after issuance or greater than the normal operating cycle of the entity, if longer.

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Note 9. Derivative Instruments and Hedging Activities (Tables)

Derivative Instruments and Hedging Activities Disclosure [Abstract]

Schedule of Derivative Instruments [Table Text Block]

The following table presents the location and fair values of derivative instruments and other amounts used in hedging activities included in Adient's consolidated statements of financial position:



	Derivatives and Hedging Activities Designated as Hedging Instruments under ASC 815				Derivatives and Hedging Activities Not Designated as Hedging Instruments under ASC 815
(in millions)	September 30, 2017		September 30, 2016		September 30, 2017		September 30, 2016
Other current assets
Foreign currency exchange derivatives	$	4	$	9	$	—	$	40
Other noncurrent assets
Foreign currency exchange derivatives	1		—		—		—
Equity swaps	—		—		3		—
Total assets	$	5	$	9	$	3	$	40

Other current liabilities
Foreign currency exchange derivatives	$	6	$	31	$	2	$	8
Other noncurrent liabilities
Foreign currency exchange derivatives	3		—		—		—
Long-term debt
Foreign currency denominated debt	1,180		1,119		—		—
Total liabilities	$	1,189	$	1,150	$	2	$	8

Offsetting Assets [Table Text Block]

The gross and net amounts of derivative instruments and other amounts used in hedging activities are as follows:



	Assets						Liabilities
(in millions)	September 30, 2017			September 30, 2016			September 30, 2017			September 30, 2016
Gross amount recognized	$	8		$	49		$	1,191		$	1,158
Gross amount eligible for offsetting	(2		)	(1		)	(2		)	(1		)
Net amount	$	6		$	48		$	1,189		$	1,157

Derivative Instruments, Gain (Loss) [Table Text Block]

The following table presents the effective portion of pretax gains (losses) recorded in other comprehensive income related to cash flow hedges:



(in millions)	Year Ended September 30,
(in millions)	2017		2016		2015
Foreign currency exchange derivatives	$	3	$	34	$	8

The following table presents the location and amount of the effective portion of pretax gains (losses) on cash flow hedges reclassified from AOCI into Adient's consolidated statements of income:



(in millions)		Year Ended September 30,
(in millions)		2017			2016		2015
Foreign currency exchange derivatives	Cost of sales	$	(13	)	$	31	$	22

The following table presents the location and amount of pretax gains (losses) on derivatives not designated as hedging instruments recognized in Adient's consolidated statements of income:



(in millions)		Year Ended September 30,
(in millions)		2017			2016			2015
Foreign currency exchange derivatives	Cost of sales	$	(20	)	$	10		$	1
Foreign currency exchange derivatives	Net financing charges	36			(3		)	14
Equity swap	Selling, general and administrative	3			—			—
Total		$	19		$	7		$	15

Tabular disclosure of pertinent information about a derivative or group of derivatives on a disaggregated basis, such as for individual instruments, or small groups of similar instruments. May include a combination of the type of instrument, risks being hedged, notional amount, hedge designation, related hedged item, inception date, maturity date, or other relevant item.

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-URI http://asc.fasb.org/extlink&oid=64837297&loc=SL5624171-113959

Reference 8: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 815
-SubTopic 10
-Section 50
-Paragraph 1
-URI http://asc.fasb.org/extlink&oid=64837297&loc=SL5579240-113959

Reference 9: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 815
-SubTopic 10
-Section 50
-Paragraph 2
-URI http://asc.fasb.org/extlink&oid=64837297&loc=d3e41620-113959

Reference 10: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 235
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SX 210.4-08.(n)(2))
-URI http://asc.fasb.org/extlink&oid=26873400&loc=d3e23780-122690

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Note 10. Fair Value Measurements (Tables)

Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]

Fair Value, Assets Measured on Recurring Basis [Table Text Block]

Recurring Fair Value Measurements

The following tables present Adient's fair value hierarchy for those assets and liabilities measured at fair value:



	Fair Value Measurements Using:
(in millions)	Total as of September 30, 2017		Quoted Prices in Active Markets (Level 1)		Significant Other Observable Inputs (Level 2)		Significant Unobservable Inputs (Level 3)
Other current assets
Foreign currency exchange derivatives	$	4	$	—	$	4	$	—
Other noncurrent assets
Foreign currency exchange derivatives	1		—		1		—
Equity swaps	3		—		3		—
Total assets	$	8	$	—	$	8	$	—
Other current liabilities
Foreign currency exchange derivatives	$	8	$	—	$	8	$	—
Other noncurrent liabilities
Foreign currency exchange derivatives	3		—		3		—
Total liabilities	$	11	$	—	$	11	$	—



	Fair Value Measurements Using:
(in millions)	Total as of September 30, 2016		Quoted Prices in Active Markets (Level 1)		Significant Other Observable Inputs (Level 2)		Significant Unobservable Inputs (Level 3)
Other current assets
Foreign currency exchange derivatives	$	49	$	—	$	49	$	—
Total assets	$	49	$	—	$	49	$	—
Other current liabilities
Foreign currency exchange derivatives	$	39	$	—	$	39	$	—
Total liabilities	$	39	$	—	$	39	$	—

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Note 11. Stock Based Compensation (Tables)

Share-based Compensation Arrangement by Share-based Payment Award [Line Items]

Share-based Compensation, Performance Shares Award Outstanding Activity [Table Text Block]

A summary of the status of Adient's nonvested PSUs at September 30, 2017, and changes for the fiscal year then ended, for Adient employees is presented below:



	Weighted Average Price		Shares/Units Subject to PSU
Nonvested, September 30, 2016	$	—	—
Converted and nonvested on October 31, 2016	—		—
Granted	44.60		236,034
Vested	—		—
Forfeited	—		—
Nonvested, September 30, 2017	$	44.60	236,034

Schedule of Share-based Compensation, Restricted Stock and Restricted Stock Units Activity [Table Text Block]

A summary of the status of nonvested restricted stock awards at September 30, 2017, and changes for the fiscal year then ended, for Adient employees is presented below:



	Weighted Average Price		Shares/Units Subject to Restriction
Nonvested, September 30, 2016	$	46.42	1,320,448
Converted	48.06		135,026
Converted and nonvested on October 31, 2016	46.57		1,455,474
Granted	45.19		1,162,213
Vested	50.29		(281,539	)
Forfeited	44.08		(83,710	)
Nonvested, September 30, 2017	$	45.49	2,252,438

Former Parent nonvested, September 30, 2017	$	45.57	1,010,967
Adient nonvested, September 30, 2017	45.42		1,241,471
Total nonvested, September 30, 2017	$	45.49	2,252,438

Schedule of Share-based Compensation, Stock Options and Stock Appreciation Rights Award Activity [Table Text Block]

A summary of SAR activity at September 30, 2017, and changes for the year then ended, is presented below:



	Weighted Average SAR Price		Shares Subject to SAR		Weighted Average Remaining Contractual Life (years)	Aggregate Intrinsic Value (in millions)
Outstanding, September 30, 2016	$	31.26	654,694
Exercised	29.68		(9,470	)
Converted	33.16		41,713
Converted and outstanding on October 31, 2016	31.40		686,937
Granted	—		—
Exercised	32.35		(131,470	)
Forfeited or expired	45.95		(6,309	)
Outstanding, September 30, 2017	$	28.12	549,158		3.8	$	9
Exercisable, September 30, 2017	$	27.10	511,854		3.6	$	9

Former Parent outstanding, September 30, 2017	$	27.79	495,754		3.8	$	6
Adient outstanding, September 30, 2017	31.19		53,404		3.8	3
Total outstanding, September 30, 2017	$	28.12	549,158		3.8	$	9

Former Parent exercisable, September 30, 2017	$	26.78	461,841		3.6	$	6
Adient exercisable, September 30, 2017	30.12		50,013		3.5	3
Total exercisable, September 30, 2017	$	27.10	511,854		3.6	$	9

Schedule of Share-based Compensation, Stock Options, Activity [Table Text Block]

A summary of stock option activity at September 30, 2017, and changes for the year then ended, is presented below:



	Weighted Average Option Price		Shares Subject to Option		Weighted Average Remaining Contractual Life (years)	Aggregate Intrinsic Value (in millions)
Outstanding, September 30, 2016	$	32.42	2,336,028
Exercised	27.22		(6,280	)
Forfeited or expired	31.71		(3,330	)
Converted	33.28		169,125
Converted and outstanding on October 31, 2016	32.49		2,495,543
Granted	—		—
Exercised	27.58		(1,070,284	)
Forfeited or expired	26.32		(3,126	)
Outstanding, September 30, 2017	$	32.04	1,422,133		4.7	$	22
Exercisable, September 30, 2017	$	29.58	1,151,192		4.0	$	21

Former Parent outstanding, September 30, 2017	$	31.83	1,221,817		4.8	$	12
Adient outstanding, September 30, 2017	33.32		200,316		4.1	10
Total outstanding, September 30, 2017	$	32.04	1,422,133		4.7	$	22

Former Parent exercisable, September 30, 2017	$	29.26	975,505		4.1	$	12
Adient exercisable, September 30, 2017	31.34		175,687		3.6	9
Total exercisable, September 30, 2017	$	29.58	1,151,192		4.0	$	21

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Note 12. Equity and Noncontrolling Interests (Tables)

Redeemable Noncontrolling Interest [Table Text Block]

Equity [Abstract]



	Year Ended September 30,
(in millions)	2017			2016			2015
Beginning balance	$	34		$	31		$	27
Net income	25			25			16
Foreign currency translation adjustments	—			1			(3		)
Dividends	(31		)	(23		)	(9		)
Ending balance	$	28		$	34		$	31

Schedule of Accumulated Other Comprehensive Income (Loss) [Table Text Block]

The following table presents changes in AOCI attributable to Adient:



	Year Ended September 30,
(in millions, net of tax)	2017			2016			2015
Foreign currency translation adjustments
Balance at beginning of period	$	(260	)	$	(229	)	$	283
Aggregate adjustment for the period (net of tax effect of $0, $(28) and $9)	(138		)	(31		)	(512		)
Balance at end of period	(398		)	(260		)	(229		)
Realized and unrealized gains (losses) on derivatives
Balance at beginning of period	(14		)	(17		)	(6		)
Current period changes in fair value (net of tax effect of $1, $10 and $1)	6			26			5
Reclassification to income (net of tax effect of $2, $(8) and $(6))*	11			(23		)	(16		)
Balance at end of period	3			(14		)	(17		)
Pension and postretirement plans
Balance at beginning of period	(2		)	(1		)	(1		)
Reclassifications to income (net of tax effect of $0)	—			(1		)	—
Balance at end of period	(2		)	(2		)	(1		)
Accumulated other comprehensive income (loss), end of period	$	(397	)	$	(276	)	$	(247	)

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Note 13. Retirement Plans (Tables)

Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]

Schedule of Allocation of Plan Assets [Table Text Block]

Adient's plan assets by asset category, are as follows:



	Fair Value Measurements Using:
(in millions)	Total as of September 30, 2017		Quoted Prices in Active Markets (Level 1)		Significant Other Observable Inputs (Level 2)		Significant Unobservable Inputs (Level 3)		Net Asset Value (NAV)
Pension
Cash	$	10	$	10	$	—	$	—	$	—
Equity Securities
Domestic	23		4		—		—		19
International - Developed	74		52		—		—		22
International - Emerging	10		6		—		—		4
Fixed Income Securities
Government	195		76		87		—		32
Corporate/Other	80		52		13		—		15
Hedge Fund	73		—		73		—		—
Real Estate	26		—		—		11		15
Total	$	491	$	200	$	173	$	11	$	107
Postretirement:
Equity Securities
Domestic	$	4	$	4	$	—	$	—	$	—
International - Developed	5		5		—		—		—
Fixed Income Securities
Government	3		3		—		—		—
Corporate/Other	3		3		—		—		—
Total	$	15	$	15	$	—	$	—	$	—



	Fair Value Measurements Using:
(in millions)	Total as of September 30, 2016		Quoted Prices in Active Markets (Level 1)		Significant Other Observable Inputs (Level 2)		Significant Unobservable Inputs (Level 3)		Net Asset Value (NAV)
Pension
Cash	$	13	$	13	$	—	$	—	$	—
Equity Securities
Domestic	39		20		—		—		19
International - Developed	45		26		—		—		19
International - Emerging	7		3		—		—		4
Fixed Income Securities
Government	172		98		51		—		23
Corporate/Other	90		70		5		—		15
Hedge Fund	65		—		65		—		—
Real Estate	26		—		—		9		17
Total	$	457	$	230	$	121	$	9	$	97
Postretirement:
Equity Securities
Domestic	$	3	$	3	$	—	$	—	$	—
International - Developed	1		1		—		—		—
International - Emerging	1		1		—		—		—
Fixed Income Securities
Government	1		1		—		—		—
Corporate/Other	4		4		—		—		—
Commodities	1		1		—		—		—
Real Estate	1		1		—		—		—
Total	$	12	$	12	$	—	$	—	$	—

Schedule of Effect of Significant Unobservable Inputs, Changes in Plan Assets [Table Text Block]

The following sets forth a summary of changes in the fair value of pension assets measured using significant unobservable inputs (Level 3):



(in millions)	Real Estate
Pension
Asset value as of September 30, 2015	$	8
Unrealized gain	1
Asset value as of September 30, 2016	$	9
Redemptions	(1		)
Unrealized gain	3
Asset value as of September 30, 2017	$	11

Changes in Projected Benefit Obligations, Fair Value of Plan Assets, and Funded Status of Plan [Table Text Block]

The table that follows contains the ABO and reconciliations of the changes in the PBO, the changes in plan assets and the funded status:



	Pension Benefits						Postretirement Benefits
(in millions)	2017			2016			2017			2016
Accumulated Benefit Obligation	$	577		$	613		$	—		$	—
Change in Projected Benefit Obligation:
Projected benefit obligation at beginning of year	$	637		$	527		$	16		$	15
Service cost	8			8			—			—
Interest cost	12			16			1			—
Plan participant contributions	—			—			1			1
Actuarial (gain) loss	(51		)	132			—			2
Benefits and settlements paid	(29		)	(30		)	(1		)	(2		)
Other	—			14			(1		)	—
Currency translation adjustment	23			(30		)	—			—
Projected benefit obligation at end of year	$	600		$	637		$	16		$	16
Change in Plan Assets:
Fair value of plan assets at beginning of year	$	457		$	421		$	12		$	13
Actual return on plan assets	9			44			2			1
Employer and employee contributions	37			35			2			1
Benefits and settlements paid	(29		)	(30		)	(1		)	(2		)
Other	—			16			—			(1		)
Currency translation adjustment	17			(29		)	—			—
Fair value of plan assets at end of year	$	491		$	457		$	15		$	12
Funded status	$	(109	)	$	(180	)	$	(1	)	$	(4	)
Amounts recognized in the statement of financial position consist of:
Prepaid benefit cost	$	22		$	8		$	—		$	—
Accrued benefit liability	(131		)	(188		)	(1		)	(4		)
Net amount recognized	$	(109	)	$	(180	)	$	(1	)	$	(4	)



	Pension Benefits								Postretirement Benefits
	U.S. Plans				Non-U.S. Plans				Postretirement Benefits
	2017		2016		2017		2016		2017		2016
Weighted Average Assumptions ⁽¹⁾:
Discount rate ⁽²⁾	3.85	%	3.70	%	2.60	%	2.10	%	3.50	%	3.25	%
Rate of compensation increase	NA		NA		3.55	%	4.00	%	NA		NA

Schedule of Net Benefit Costs [Table Text Block]

The tables that follow contain the components and key assumptions of net periodic benefit cost:



	Pension Benefits									Postretirement Benefits
(in millions)	2017			2016			2015			2017			2016		2015
Components of Net Periodic Benefit Cost (Credit):
Service cost	$	8		$	8		$	10		$	—		$	—	$	1
Interest cost	12			16			19			1			—		1
Expected return on plan assets	(17		)	(22		)	(21		)	—			—		(1		)
Net actuarial (gain) loss	(43		)	109			6			(2		)	1		—
Settlement loss	—			1			—			—			—		—
Net periodic benefit cost (credit)	$	(40	)	$	112		$	14		$	(1	)	$	1	$	1



	Pension Benefits												Postretirement Benefits
	U.S. Plans						Non-U.S. Plans						Postretirement Benefits
	2017		2016		2015		2017		2016		2015		2017		2016		2015
Expense Assumptions:
Discount rate	3.70	%	4.40	%	4.35	%	2.10	%	3.40	%	3.50	%	3.25	%	3.80	%	4.35	%
Expected return on plan assets	5.50	%	7.50	%	7.50	%	3.80	%	4.45	%	5.40	%	3.35	%	3.80	%	4.00	%
Rate of compensation increase	NA		NA		NA		4.00	%	3.00	%	3.00	%	NA		NA		NA

Pension Plan [Member]

Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]

Schedule of Expected Benefit Payments [Table Text Block]



2018	$	26
2019	27
2020	28
2021	27
2022	33
2023-2027	176

Other Postretirement Benefit Plan [Member]

Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]

Schedule of Expected Benefit Payments [Table Text Block]



2018	$	1
2019	1
2020	1
2021	1
2022	1
2023-2027	7

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Note 14. Significant Restructuring and Impairment Costs (Tables)

2017 Plan [Domain]

Restructuring and Related Costs [Table Text Block]

The following table summarizes the changes in Adient's 2017 Plan reserve:



(in millions)	Employee Severance and Termination Benefits			Long-Lived Asset Impairments		Other			Currency Translation		Total
Original Reserve	$	42		$	—	$	4		$	—	$	46
Utilized—cash	(4		)	—		(4		)	—		(8		)
Utilized—noncash	—			—		—			—		—
Balance at September 30, 2017	$	38		$	—	$	—		$	—	$	38

2016 Plan [Domain]

Restructuring and Related Costs [Table Text Block]

The following table summarizes the changes in Adient's 2016 Plan reserve:



(in millions)	Employee Severance and Termination Benefits			Long-Lived Asset Impairments			Other			Currency Translation			Total
Original Reserve	$	223		$	87		$	22		$	—		$	332
Utilized—cash	(29		)	—			(1		)	—			(30		)
Utilized—noncash	—			(87		)	—			(2		)	(89		)
Balance at September 30, 2016	194			—			21			(2		)	213
Utilized—cash	(48		)	—			(12		)	—			(60		)
Utilized—noncash	—			—			—			7			7
Balance at September 30, 2017	$	146		$	—		$	9		$	5		$	160

2015 Plan [Domain]

Restructuring and Related Costs [Table Text Block]

The following table summarizes the changes in Adient's 2015 Plan reserve:



(in millions)	Employee Severance and Termination Benefits			Long-Lived Asset Impairments			Currency Translation			Total
Original Reserve	$	155		$	27		$	—		$	182
Utilized—cash	(1		)	—			—			(1		)
Utilized—noncash	—			(27		)	—			(27		)
Balance at September 30, 2015	154			—			—			154
Utilized—cash	(41		)	—			—			(41		)
Utilized—noncash	—			—			(1		)	(1		)
Balance at September 30, 2016	113			—			(1		)	112
Utilized—cash	(94		)	—			—			(94		)
Utilized—noncash	—			—			(2		)	(2		)
Balance at September 30, 2017	$	19		$	—		$	(3	)	$	16

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Note 16. Income Taxes Consolidated Income Before Tax (Tables)

Schedule of Income before Income Tax, Domestic and Foreign [Table Text Block]

Consolidated income (loss) before income taxes and noncontrolling interests for the years ended September 30, 2017, 2016 and 2015 is as follows:



	Year Ended September 30,
(in millions)	2017			2016		2015
Ireland	$	(6	)	$	—	$	—
United States	122			330		493
Other Foreign	945			47		451
Income before income taxes and noncontrolling interests	$	1,061		$	377	$	944

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Note 16. Income Taxes Components of the Provision (Tables)

Schedule of Components of Income Tax Expense (Benefit) [Table Text Block]

Income Tax Disclosure [Abstract]

The components of the provision (benefit) for income taxes are as follows:



	Year Ended September 30,
(in millions)	2017			2016			2015
Current
Ireland	$	—		$	—		$	—
US - Federal and State	14			1,548			268
Other Foreign	137			863			201
	151			2,411			469
Deferred
Ireland	(2		)	—			—
US - Federal and State	13			(295		)	(89		)
Other Foreign	(63		)	(277		)	38
	(52		)	(572		)	(51		)

Income tax provision	$	99		$	1,839		$	418

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Note 16. Income Taxes US Stat Rec (Tables)

Schedule of Effective Income Tax Rate Reconciliation [Table Text Block]

Income Tax Examination [Line Items]

The reconciliation between the Irish statutory income tax rate, and Adient’s effective tax rate is as follows:



	Year Ended September 30,
(in millions)	2017
Tax expense at Ireland statutory rate	$	133
State income taxes, net of federal benefit	(10		)
Foreign tax rate differential	(67		)
Notional interest deduction	(28		)
Credits and incentives	(13		)
Gain on previously-held interest	(19		)
Repatriation of foreign earnings	30
Foreign exchange	(11		)
Impact of enacted tax rate changes	10
Change in uncertain tax positions	50
Change in valuation allowance	21
Other	3
Income tax provision	$	99

The reconciliation between the U.S. federal income tax rate, and Adient’s effective tax rate was as follows:



	Year Ended September 30,
(in millions)	2016			2015
Tax expense at the U.S. federal statutory rate	$	136		$	336
State income taxes, net of federal benefit	—			15
Foreign income tax expense at different rates and foreign losses without tax benefits	(92		)	(13		)
U.S. tax on foreign income	(207		)	(252		)
U.S. credits and incentives	(7		)	(6		)
Impacts of transactions and business divestitures	1,988			356
Reserve and valuation allowance adjustments	14			(13		)
Other	7			(5		)
Income tax provision	$	1,839		$	418

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Note 16. Income Taxes Temporary Differences (Tables)

Schedule of Deferred Tax Assets and Liabilities [Table Text Block]

Deferred taxes are classified in the consolidated statements of financial position as follows:



	September 30,
(in millions)	2017			2016
Other noncurrent assets	$	1,025		$	613
Other noncurrent liabilities	(389		)	(22		)
Net deferred tax asset	$	636		$	591

Summary of Deferred Tax Liability Not Recognized [Table Text Block]

Temporary differences and carryforwards which gave rise to deferred tax assets and liabilities included:



	September 30,
(in millions)	2017			2016
Deferred tax assets
Accrued expenses and reserves	$	83		$	431
Employee and retiree benefits	58			95
Net operating loss and other credit carryforwards	340			288
Property, plant and equipment	3			—
Intangible assets	463			—
Research and development	9			9
Joint ventures and partnerships	—			265
Other	13			11
	969			1,099
Valuation allowances	(223		)	(267		)
	746			832
Deferred tax liabilities
Property, plant and equipment	—			23
Unremitted earnings of foreign subsidiaries	95			108
Intangible assets	—			110
Joint ventures and partnerships	15			—
	110			241
Net deferred tax asset	$	636		$	591

The fiscal 2016 accrued expenses and reserves line item has been revised to correctly present the deferred tax liability related to unremitted earnings of foreign subsidiaries in the table above.

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Note 16. Income Taxes Tax Examination (Tables)

Summary of Income Tax Examinations [Table Text Block]



Tax Jurisdiction		Earliest Year Open
Brazil		2012
China		2011
Czech Republic		2008
France		2013
Germany		2013
Hong Kong		2011
Japan		2012
Luxembourg		2012
Mexico		2012
Poland		2008
United Kingdom		2011
United States		2017

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Note 16. Income Taxes Unrecognized Tax Benefits (Tables)

Summary of Positions for which Significant Change in Unrecognized Tax Benefits is Reasonably Possible [Table Text Block]

A reconciliation of the beginning and ending amount of unrecognized tax benefits is as follows:



	Year Ended September 30,
(in millions)	2017			2016			2015
Beginning balance	$	596		$	390		$	284
Additions for tax positions related to the current year	76			288			138
Additions for tax positions of prior years	5			—			—
Reductions for tax positions of prior years	(471		)	(65		)	(32		)
Settlements with taxing authorities	(7		)	(15		)	—
Statute closings	(6		)	(2		)	—
Ending balance	$	193		$	596		$	390

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Note 17. Segment Reporting (Tables)

Segment Reporting Information [Line Items]

Schedule of Segment Reporting Information, by Segment [Table Text Block]

Financial information relating to Adient's reportable segments is as follows:



	Year Ended September 30,
(in millions)	2017			2016 ⁽¹⁾			2015 ⁽¹⁾
Adjusted EBIT
Seating	$	1,151		$	1,091		$	909
Interiors	93			91			118
Becoming Adient costs ⁽²⁾	(95		)	—			—
Separation costs ⁽³⁾	(10		)	(369		)	—
Restructuring and impairment costs	(46		)	(332		)	(182		)
Purchase accounting amortization ⁽⁴⁾	(43		)	(37		)	(23		)
Restructuring related charges⁽⁵⁾	(37		)	(14		)	(16		)
Pension mark-to-market⁽⁶⁾	45			(110		)	(6		)
Gain on previously-held interest ⁽⁷⁾	151			—			—
Gain on business divestiture	—			—			137
Other items ⁽⁸⁾	(16		)	79			19
Earnings before interest and income taxes	1,193			399			956
Net financing charges	(132		)	(22		)	(12		)
Income before income taxes	$	1,061		$	377		$	944



(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 $30 million for the year ended September 30, 2017
(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 net mark-to-market adjustments on pension and postretirement plans.
(7)		An amendment to the rights agreement of a seating affiliate in China was finalized in the fourth quarter of fiscal 2017 giving Adient control of the previously non-consolidated affiliate. Adient began consolidating the entity in July 2017 and was required to apply purchase accounting, including recognizing a gain on our previously held interest, which has been recorded in equity income.
(8)		Reflects primarily the $12 million of initial funding of the Adient foundation and $3 million of transaction costs associated with the acquisition of Futuris for the year ended September 30, 2017. Reflects a $24 million multi-employer pension credit associated with the removal of costs for pension plans that remained with the former Parent, $22 million of favorable settlements from prior year business divestitures, a $20 million favorable legal settlement and a $13 million favorable commercial settlement during the year ended September 30, 2016. Reflects a $19 million multi-employer pension credit associated with the removal of costs for pension plans that remained with the former Parent for the year ended September 30, 2015.



	Year Ended September 30, 2017
	Reportable Segments				Reconciling Items⁽¹⁾		Consolidated
(in millions)	Seating		Interiors		Reconciling Items⁽¹⁾		Consolidated
Net Sales	$	16,213	$	—	$	—	$	16,213
Equity Income	301		93		128		522
Total Assets	12,061		1,109		—		13,170
Depreciation	332		—		5		337
Amortization	—		—		21		21
Capital Expenditures	577		—		—		577



(1)		Included in equity income is a $151 million gain on a previously held interest in a China Seating affiliate that Adient began consolidating in the fourth quarter of fiscal 2017 as a result of an amendment to the related rights agreement, $22 million of purchase accounting amortization related to the YFAI joint venture and $1 million of restructuring related costs related to the YFAI joint venture. Included in depreciation expense is $5 million of accelerated depreciation which is part of the incremental expenses associated with becoming an independent company (Becoming Adient). Included in amortization expense is $21 million of purchase accounting amortization related to consolidated Seating entities.



	Year Ended September 30, 2016
	Reportable Segments				Reconciling Items⁽²⁾			Consolidated⁽¹⁾
(in millions)	Seating ⁽¹⁾		Interiors		Reconciling Items⁽²⁾			Consolidated⁽¹⁾
Net Sales	$	16,790	$	—	$	—		$	16,790
Equity Income	273		91		(20		)	344
Total Assets	11,917		1,039		—			12,956
Depreciation	327		—		—			327
Amortization	—		—		17			17
Capital Expenditures	437		—		—			437



(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)		Included in equity income is $20 million of purchase accounting amortization related to the YFAI joint venture. Included in amortization expense is $17 million of purchase accounting amortization related to consolidated Seating entities.



	Year Ended September 30, 2015
	Reportable Segments				Reconciling Items⁽²⁾			Consolidated⁽¹⁾
(in millions)	Seating⁽¹⁾		Interiors		Reconciling Items⁽²⁾			Consolidated⁽¹⁾
Net Sales	$	17,069	$	2,954	$	—		$	20,023
Equity Income	248		37		(5		)	280
Total Assets	9,353		1,006		55			10,414
Depreciation	329		—		—			329
Amortization	—		—		18			18
Capital Expenditures	478		—		—			478



(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)		Included in equity income is $5 million of purchase accounting amortization related to the YFAI joint venture. Included in total assets is $55 million of assets classified as held for sale. Included in amortization expense is $18 million of purchase accounting amortization related to consolidated Seating entities.

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Note 17. Segment Reporting Geography (Tables)

Revenues from External Customers and Long-Lived Assets [Line Items]

Schedule of Revenue from External Customers and Long-Lived Assets, by Geographical Areas [Table Text Block]

Geographic Information

Financial information relating to Adient's operations by geographic area is as follows:



Net Sales
	Year Ended September 30,
(in millions)	2017		2016 ⁽¹⁾		2015 ⁽¹⁾
United States	$	5,798	$	6,581	$	7,850
Germany	1,584		1,901		2,464
Mexico	1,079		998		1,299
Other European countries	5,012		4,752		5,050
Other foreign	2,740		2,558		3,360
Total	$	16,213	$	16,790	$	20,023



(1)		Amounts presented have been revised from what was previously reported in "other foreign" to correctly report net sales as discussed in Note 1, "Basis of Presentation and Summary of Significant Accounting Policies".



Long-Lived Assets
	Year Ended September 30,
(in millions)	2017		2016		2015
United States	$	685	$	580	$	583
Germany	380		360		375
Mexico	277		250		225
Other European countries	873		732		722
Other foreign	287		273		234
Total	$	2,502	$	2,195	$	2,139

Net sales attributed to geographic locations are based on the location of the assets producing the sales. Long-lived assets by geographic location consist of net property, plant and equipment.

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Note 18. NonConsolidated Partially-Owned Affiliates Equity Method Investment (Tables)

Schedule of Equity Method Investments [Line Items]

Equity Method Investments [Table Text Block]



	% ownership
Name of partially-owned affiliate	2017	2016
Seating
Changchun FAWAY Adient Automotive Systems Co. Ltd. ⁽¹⁾	49.0%	50.0%
Adient Yanfeng Seating Mechanism Co., Ltd. ⁽²⁾	50.0%	50.0%
Yanfeng Adient Seating Co., Ltd. (YFAS) ⁽³⁾	49.9%	49.9%
Interiors
Yanfeng Global Automotive Interiors Systems Co., Ltd. (YFAI)	30.0%	29.7%

Equity Method Investment Summarized Financial Information Balance Sheet [Table Text Block]

Summarized balance sheet data:



	September 30, 2017
(in millions)	YFAS		All Other		Total
Current assets	$	3,059	$	4,661	$	7,720
Noncurrent assets	678		2,479		3,157
Total assets	$	3,737	$	7,140	$	10,877

Current liabilities	$	2,793	$	4,569	$	7,362
Noncurrent liabilities	49		331		380
Noncontrolling interests	108		31		139
Shareholders' equity	787		2,209		2,996
Total liabilities and shareholders' equity	$	3,737	$	7,140	$	10,877



	September 30, 2016
(in millions)	YFAS⁽¹⁾		All Other		Total⁽¹⁾
Current assets	$	2,306	$	3,829	$	6,135
Noncurrent assets	539		2,120		2,659
Total assets	$	2,845	$	5,949	$	8,794

Current liabilities	$	2,004	$	3,851	$	5,855
Noncurrent liabilities	44		151		195
Noncontrolling interests	113		27		140
Shareholders' equity	684		1,920		2,604
Total liabilities and shareholders' equity	$	2,845	$	5,949	$	8,794

Equity Method Investment Summarized Financial Information Income Statement [Table Text Block]

Summarized income statement data with reconciliation to Adient's equity in net income from nonconsolidated partially-owned affiliates:



	2017
(in millions)	YFAS			All Other			Total
Net sales	$	4,617		$	12,645		$	17,262
Gross profit	603			1,391			1,994
Operating income	432			728			1,160
Net income	351			688			1,039
Income attributable to noncontrolling interests	47			18			65
Net income attributable to the entity	304			670			974

Equity in net income, before basis adjustments	152			395			547
Basis adjustments	(2		)	(23		)	(25		)
Equity in net income	150			372			522



	2016
(in millions)	YFAS⁽¹⁾			All Other			Total⁽¹⁾
Net sales	$	4,198		$	11,928		$	16,126
Gross profit	583			1,213			1,796
Operating income	426			663			1,089
Net income	348			625			973
Income attributable to noncontrolling interests	48			7			55
Net income attributable to the entity	300			618			918

Equity in net income, before basis adjustments	150			218			368
Basis adjustments	(3		)	(21		)	(24		)
Equity in net income	147			197			344



	2015
(in millions)	YFAS⁽¹⁾			All Other			Total⁽¹⁾
Net sales	$	3,855		$	5,594		$	9,449
Gross profit	538			662			1,200
Operating income	405			397			802
Net income	332			376			708
Income attributable to noncontrolling interests	46			6			52
Net income attributable to the entity	286			370			656

Equity in net income, before basis adjustments	142			149			291
Basis adjustments	(3		)	(8		)	(11		)
Equity in net income	139			141			280

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