Adient (ADNT) 10-K 22 Nov 17 2017 FY Annual report Financial data

Document and Entity Information

Document and Entity Information Document	12 Months Ended
	Sep. 30, 2017USD ($)shares
Entity Information [Line Items]
Entity Registrant Name	Adient plc
Entity Central Index Key	1,670,541
Current Fiscal Year End Date	--09-30
Entity Filer Category	Large Accelerated Filer
Document Type	10-K
Document Period End Date	Sep. 30, 2017
Entity Well-known Seasoned Issuer	Yes
Entity Current Reporting Status	Yes
Entity Voluntary Filers	No
Entity Public Float | $	$ 6,809,000,000
Document Fiscal Year Focus	2,017
Document Fiscal Period Focus	FY
Amendment Flag	false
Entity Common Stock, Shares Outstanding | shares	93,142,283

Statement of Income

Statement of Income - USD ($) shares in Millions, $ in Millions	12 Months Ended
	Sep. 30, 2017	Sep. 30, 2016	Sep. 30, 2015
Sales Revenue, Goods, Net	$ 16,213	$ 16,790	$ 20,023
Cost of Goods and Services Sold	14,805	15,181	18,171
Gross Profit	1,408	1,609	1,852
Selling, General and Administrative Expense	691	1,222	1,131
Gain (Loss) on Disposition of Business	0	0	137
Restructuring Costs and Asset Impairment Charges	46	332	182
Income (Loss) from Equity Method Investments	522	344	280
Income (Loss) from Continuing Operations before Interest Expense, Interest Income, Income Taxes, Noncontrolling Interests, Net	1,193	399	956
Interest Income (Expense), Net	132	22	12
Income (Loss) from Continuing Operations before Income Taxes, Noncontrolling Interest	1,061	377	944
Income Tax Expense (Benefit)	99	1,839	418
Net Income (Loss), Including Portion Attributable to Noncontrolling Interest	962	(1,462)	526
Net Income (Loss) Attributable to Parent	877	(1,546)	460
Net Income (Loss) Attributable to Noncontrolling Interest	$ 85	$ 84	$ 66
Earnings Per Share, Basic	$ 9.38	$ (16.50)	$ 4.91
Earnings Per Share, Diluted	9.34	(16.50)	4.90
Common Stock, Dividends, Per Share, Declared	$ 0.825	$ 0	$ 0
Weighted Average Number of Shares Outstanding, Basic	93.5	93.7	93.7
Weighted Average Number of Shares Outstanding, Diluted	93.9	93.7	93.8

Statement of Comprehensive Inco

Statement of Comprehensive Income - USD ($) $ in Millions	12 Months Ended
	Sep. 30, 2017	Sep. 30, 2016	Sep. 30, 2015
Net Income (Loss), Including Portion Attributable to Noncontrolling Interest	$ 962	$ (1,462)	$ 526
Other Comprehensive Income (Loss), Foreign Currency Transaction and Translation Adjustment, Net of Tax	(133)	(36)	(520)
Other Comprehensive Income (Loss), Unrealized Gain (Loss) on Derivatives Arising During Period, Net of Tax	17	3	(11)
Other Comprehensive (Income) Loss, Amortization Adjustment from AOCI, Pension and Other Postretirement Benefit Plans, for Net Prior Service Cost (Credit), Net of Tax	0	(1)	0
Other Comprehensive Income (Loss), Net of Tax	(116)	(34)	(531)
Comprehensive Income (Loss), Net of Tax, Including Portion Attributable to Noncontrolling Interest	846	(1,496)	(5)
Comprehensive Income (Loss), Net of Tax, Attributable to Noncontrolling Interest	90	79	58
Comprehensive Income (Loss), Net of Tax, Attributable to Parent	756	(1,575)	(63)
Other Comprehensive Income (Loss) [Member]
Other Comprehensive Income (Loss), Foreign Currency Transaction and Translation Adjustment, Net of Tax	(138)	(31)	(512)
Other Comprehensive Income (Loss), Unrealized Gain (Loss) on Derivatives Arising During Period, Net of Tax	6	26	5
Other Comprehensive (Income) Loss, Amortization Adjustment from AOCI, Pension and Other Postretirement Benefit Plans, for Net Prior Service Cost (Credit), Net of Tax	$ 0	$ (1)	$ 0

Statement of Financial Position

Statement of Financial Position - USD ($) $ in Millions	Sep. 30, 2017	Sep. 30, 2016
Cash and Cash Equivalents, at Carrying Value	$ 709	$ 105
Other Assets, Current	831	810
Restricted Cash and Investments, Current	0	2,034
Accounts and Other Receivables, Net, Current	2,224	2,082
Inventory, Net	735	660
Assets, Current	4,499	5,691
Property, Plant and Equipment, Net	2,502	2,195
Goodwill	2,515	2,179
Intangible Assets, Net (Excluding Goodwill)	543	113
Investments in and Advance to Affiliates, Subsidiaries, Associates, and Joint Ventures	1,793	1,714
Other Assets, Noncurrent	1,318	1,064
Assets	13,170	12,956
Short-term Debt	36	41
Long-term Debt and Capital Lease Obligations, Current	2	38
Accounts Payable, Current	2,958	2,776
Employee-related Liabilities, Current	444	430
Restructuring Reserve	236	351
Other Liabilities, Current	652	624
Liabilities, Current	4,328	4,260
Long-term Debt and Capital Lease Obligations	3,440	3,442
Pension and Other Postretirement Defined Benefit Plans, Liabilities, Noncurrent	129	188
Other Liabilities, Noncurrent	653	725
Liabilities, Noncurrent	4,222	4,355
Redeemable Noncontrolling Interest, Equity, Other, Carrying Amount	28	34
Preferred Stock, Value, Issued	0	0
Common Stock, Value, Issued	0	0
Additional Paid in Capital	3,942	0
Retained Earnings (Accumulated Deficit)	734	0
Stockholders' Equity Attributable to Parent	4,279	4,176
parents net investment	0	4,452
Accumulated Other Comprehensive Income (Loss), Net of Tax	(397)	(276)
Stockholders' Equity Attributable to Noncontrolling Interest	313	131
Stockholders' Equity, Including Portion Attributable to Noncontrolling Interest	4,592	4,307
Liabilities and Equity	$ 13,170	$ 12,956

Statement of Financial Positio5

Statement of Financial Position (Paranthetical) - USD ($) $ in Millions	Sep. 30, 2017	Sep. 30, 2016
Allowance for Doubtful Accounts Receivable, Current	$ 20	$ 21
Preferred Stock, Par or Stated Value Per Share	$ 0.001	$ 0
Preferred Stock, Shares Issued	0	0
Preferred Stock, Shares Authorized	100,000,000	0
Preferred Stock, Shares Outstanding	0	0
Common Stock, Par or Stated Value Per Share	$ 0.001	$ 0
Common Stock, Shares Authorized	500,000,000	0
Common Stock, Shares, Issued	93,142,283	0
Common Stock, Shares, Outstanding	93,142,283	0

Statement of Cash Flows

Statement of Cash Flows - USD ($) $ in Millions	12 Months Ended
	Sep. 30, 2017	Sep. 30, 2016	Sep. 30, 2015
Net Income (Loss) Attributable to Parent	$ 877	$ (1,546)	$ 460
Net Income (Loss) Attributable to Noncontrolling Interest	85	84	66
Net Income (Loss), Including Portion Attributable to Noncontrolling Interest	962	(1,462)	526
Depreciation	337	327	329
Amortization of Intangible Assets	21	17	18
Pension and Other Postretirement Benefit Expense	41	(113)	(15)
Pension and Other Postretirement Benefit Contributions	(38)	(35)	(25)
Income (Loss) from Equity Method Investments, Net of Dividends or Distributions	(91)	(145)	(87)
Business Combination, Step Acquisition, Equity Interest in Acquiree, Remeasurement Gain	(151)	0	0
Deferred Income Taxes and Tax Credits	(52)	(572)	(51)
Asset Impairment Charges	0	87	27
Gain (Loss) on Disposition of Business	0	0	(137)
Share-based Compensation	45	28	16
Other Noncash Income (Expense)	(6)	(11)	(2)
Increase (Decrease) in Accounts Receivable	30	83	(249)
Increase (Decrease) in Inventories	(10)	49	(63)
Increase (Decrease) in Other Operating Assets	13	22	(111)
Increase (Decrease) in Restructuring Reserve	(179)	73	56
Increase (Decrease) in Accounts Payable and Accrued Liabilities	(113)	57	8
Increase (Decrease) in Accrued Taxes Payable	19	335	127
Net Cash Provided by (Used in) Operating Activities	746	(1,034)	397
Payments to Acquire Productive Assets	(577)	(437)	(478)
Proceeds from Sale of Property, Plant, and Equipment	44	16	24
Payments to Acquire Businesses, Net of Cash Acquired	(247)	0	(18)
Proceeds from Divestiture of Businesses	0	18	0
Payments for (Proceeds from) Investments	(11)	(24)	(44)
Payments for (Proceeds from) Other Investing Activities	(4)	2	27
Net Cash Provided by (Used in) Investing Activities	(795)	(425)	(489)
Net Transfers From (To) Parent Prior To Separation	606	117	239
Proceeds from Contributions from Affiliates	315	0	0
Proceeds from (Repayments of) Short-term Debt	(7)	25	(22)
Proceeds from Issuance of Long-term Debt	183	1,501	0
Repayments of Long-term Debt	(302)	(39)	(10)
Payments for Repurchase of Common Stock	(40)	0	0
Payments to Acquire Additional Interest in Subsidiaries	0	0	(38)
Payments of Dividends	(52)	0	0
Payments of Ordinary Dividends, Noncontrolling Interest	(79)	(88)	(76)
Proceeds from (Payments for) Other Financing Activities	3	0	0
Net Cash Provided by (Used in) Financing Activities	627	1,516	93
Effect of Exchange Rate on Cash and Cash Equivalents	26	4	(2)
Cash and Cash Equivalents, Period Increase (Decrease)	604	61	(1)
Cash and Cash Equivalents, at Carrying Value	$ 709	105	44
Scenario, Previously Reported [Member]
Net Income (Loss) Attributable to Parent		(1,533)	475
Net Income (Loss), Including Portion Attributable to Noncontrolling Interest		(1,449)	541
Income (Loss) from Equity Method Investments, Net of Dividends or Distributions		$ (158)	$ (102)

Statement of Cash Flows (Parent

Statement of Cash Flows (Parenthetical) - USD ($) $ in Millions	12 Months Ended
	Sep. 30, 2017	Sep. 30, 2016	Sep. 30, 2015
Document Period End Date	Sep. 30, 2017
Finite-Lived Intangible Assets, Purchase Accounting Adjustments	$ (22)	$ (20)	$ (5)

Consolidated Statement of Share

Consolidated Statement of Shareholders' Equity Statement - USD ($) $ in Millions	Total	Parent [Member]	Common Stock [Member]	Additional Paid-in Capital [Member]	Retained Earnings [Member]	Parent Net Investment [Member]	AOCI Attributable to Parent [Member]	Noncontrolling Interest [Member]	AOCI Including Portion Attributable to Noncontrolling Interest [Member]
Stockholders' Equity Attributable to Parent		$ 5,445	$ 0	$ 0	$ 0	$ 5,169	$ 276
Stockholders' Equity Attributable to Noncontrolling Interest								$ 159
Stockholders' Equity, Including Portion Attributable to Noncontrolling Interest	$ 5,604								$ 5,604
Net Income (Loss) Attributable to Parent	460	460	0	0	0	460	0
Noncontrolling Interest in Net Income (Loss) Other Noncontrolling Interests, Nonredeemable								50
Net Income (Loss), Including Portion Attributable to Nonredeemable Noncontrolling Interest									510
Other Comprehensive Income (Loss), Foreign Currency Transaction and Translation Adjustment, Net of Tax	(520)	(512)	0	0	0	0	(512)	(5)	(517)
Other Comprehensive Income (Loss), Derivatives Qualifying as Hedges, Net of Tax		(11)	0	0	0	0	(11)	0	(11)
Change In Parent Net Investment		221	0	0	0	221	0	0	221
Payments of Ordinary Dividends, Noncontrolling Interest	76	0	0	0	0	0	0	34	34
Stockholders' Equity, Other		0	0	0	0	0	0	(29)	(29)
Stockholders' Equity Attributable to Parent		5,603	0	0	0	5,850	(247)
Stockholders' Equity Attributable to Noncontrolling Interest								141
Stockholders' Equity, Including Portion Attributable to Noncontrolling Interest	5,744								5,744
Net Income (Loss) Attributable to Parent	(1,546)	(1,546)	0	0	0	(1,546)	0
Noncontrolling Interest in Net Income (Loss) Other Noncontrolling Interests, Nonredeemable								59
Net Income (Loss), Including Portion Attributable to Nonredeemable Noncontrolling Interest									(1,487)
Other Comprehensive Income (Loss), Foreign Currency Transaction and Translation Adjustment, Net of Tax	(36)	(31)	0	0	0	0	(31)	(6)	(37)
Other Comprehensive Income (Loss), Derivatives Qualifying as Hedges, Net of Tax		3	0	0	0	0	3	0	3
Other Comprehensive (Income) Loss, Pension and Other Postretirement Benefit Plans, Adjustment, Net of Tax, Portion Attributable to Parent		(1)	0	0	0	0	(1)	0	(1)
Change In Parent Net Investment		148	0	0	0	148	0	0	148
Noncontrolling Interest, Period Increase (Decrease)		0	0	0	0	0	0	2	2
Payments of Ordinary Dividends, Noncontrolling Interest	88	0	0	0	0	0	0	65	65
Stockholders' Equity Attributable to Parent	4,176	4,176	0	0	0	4,452	(276)
Stockholders' Equity Attributable to Noncontrolling Interest	131							131
Stockholders' Equity, Including Portion Attributable to Noncontrolling Interest	4,307								4,307
Net Income (Loss) Attributable to Parent	877	877	0	0	812	65	0
Noncontrolling Interest in Net Income (Loss) Other Noncontrolling Interests, Nonredeemable								60
Net Income (Loss), Including Portion Attributable to Nonredeemable Noncontrolling Interest									937
Other Comprehensive Income (Loss), Foreign Currency Transaction and Translation Adjustment, Net of Tax	(133)	(138)	0	0	0	0	(138)	5	(133)
Other Comprehensive Income (Loss), Derivatives Qualifying as Hedges, Net of Tax		17	0	0	0	0	17	0	17
Change In Parent Net Investment		(880)	0	0	0	(880)	0	0	(880)
Noncontrolling Interest, Period Increase (Decrease)		0	0	0	0	0	0	175	175
Adjustments to Additional Paid in Capital, Share-based Compensation and Exercise of Stock Options		12	0	12	0	0	0	0	12
Payments of Ordinary Dividends, Noncontrolling Interest	79	0	0	0	0	0	0	(58)	(58)
Proceeds from Contributions from Parent		333	0	333	0	0	0	0	333
Reclass of Parent Net Investment And Issuance of Shares With Separation		0	0	3,637	0	(3,637)	0	0	0
Dividends, Common Stock, Cash		78	0	0	78	0	0	0	78
Stock Repurchased During Period, Value		(40)	0	(40)	0	0	0	0	(40)
Stockholders' Equity Attributable to Parent	4,279	$ 4,279	$ 0	$ 3,942	$ 734	$ 0	$ (397)
Stockholders' Equity Attributable to Noncontrolling Interest	313							$ 313
Stockholders' Equity, Including Portion Attributable to Noncontrolling Interest	$ 4,592								$ 4,592

Note 1. Significant Accounting

Note 1. Significant Accounting Policies	12 Months Ended
	Sep. 30, 2017
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 On October 31, 2016, Adient plc ("Adient") became an independent company as a result of the separation of the automotive seating and interiors businesses (the "separation") of Johnson Controls International plc ("the former Parent"). Adient was incorporated under the laws of Ireland on June 24, 2016 for the purpose of holding these businesses. Adient's ordinary shares began trading "regular-way" under the ticker symbol "ADNT" on the New York Stock Exchange on October 31, 2016. Upon becoming an independent company, the capital structure of Adient consisted of 500 million authorized ordinary shares and 100 million authorized preferred shares (par value of $ 0.001 per ordinary and preferred share). The number of Adient ordinary shares issued on October 31, 2016 was 93,671,810 . Adient is the world's largest automotive seating supplier. Adient has a leading market position in the Americas, Europe and China, and has longstanding relationships with the largest global original equipment manufacturers, or OEMs, in the automotive space. Adient's proprietary technologies extend into virtually every area of automotive seating solutions, including complete seating systems, frames, mechanisms, foam, head restraints, armrests, trim covers and fabrics. Adient is an independent seat supplier with global scale and the capability to design, develop, engineer, manufacture, and deliver complete seat systems and components in every major automotive producing region in the world. Adient also participates in the automotive interiors market primarily through its global automotive interiors joint venture in China, Yanfeng Global Automotive Interior Systems Co., Ltd., or YFAI. The separation was completed pursuant to various agreements with the former Parent related to the separation. These agreements govern the relationship between Adient and the former Parent following the separation and provided for the allocation of various assets, liabilities, rights and obligations. These agreements also include arrangements for transition services to be provided on a temporary basis by both parties. 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. 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. The carrying amounts and classification of assets (none of which are restricted) and liabilities included in Adient's consolidated statements of financial position for the consolidated VIEs are as follows: 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 Adient has revised previously reported results to correctly report equity income from a non-consolidated affiliate in the Seating segment related to engineering costs that were inappropriately capitalized. Adient has also revised previously reported net sales and cost of sales to correctly report certain sales on a net versus gross basis in the Seating segment. Adient assessed the materiality of these misstatements on prior periods’ financial statements in accordance with SEC Staff Accounting Bulletin ("SAB") No. 99, Materiality, codified in ASC 250, Presentation of Financial Statements, and concluded that these misstatements were not material, individually or in the aggregate, to any previously issued financial statements. In accordance with ASC 250 (SAB No. 108, Considering the Effects of Prior Year Misstatements when Quantifying Misstatements in Current Year Financial Statements), the consolidated financial statements and notes to consolidated financial statements as of September 30, 2016 and 2015, and the years then ended, which are presented herein, have been revised. Adient will revise fiscal 2017 interim periods in future quarterly filings. The following tables show the impact of these revisions on all of the impacted line items from Adient's consolidated financial statements illustrating the effect of these corrections: 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 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. 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 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 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. 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. 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 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 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 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. 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. 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. 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 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. 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. 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 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 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. 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 Potentially dilutive securities whose effect would have been antidilutive are excluded from the computation of diluted earnings per share. For periods prior to the separation, basic and diluted earnings per ordinary share are calculated assuming the number of Adient ordinary shares outstanding on October 31, 2016 had been outstanding at the beginning of each period presented. 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. 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

Note 2. Acquisitions (Notes)

Note 2. Acquisitions (Notes)	12 Months Ended
	Sep. 30, 2017
Business Combinations [Abstract]
Business Combination Disclosure [Text Block]	2. Acquisitions and Divestitures On September 22, 2017, Adient completed the acquisition of Futuris Global Holdings LLC (“Futuris”), a manufacturer of full seating systems, seat frames, seat trim, headrests, armrests and seat bolsters. The acquisition is expected to provide substantial synergies through vertical integration, purchasing and logistics improvements. The acquisition also provides for an immediate manufacturing presence on the west coast of the U.S. to service customers such as Tesla as well as strategic locations in China and Southeast Asia. The net purchase consideration of $353 million consisted of net cash consideration of $349 million (net of $34 million acquired) and the assumption of $4 million of debt (consisting of $2 million of short-term debt and $2 million of current portion of long-term debt). The acquisition was accounted for using the acquisition method and the operating results and cash flows of Futuris are included in Adient's consolidated financial statements from September 22, 2017. Adient has recorded a preliminary allocation of the purchase price for assets acquired and liabilities assumed based on their estimated fair values as of the September 22, 2017 acquisition date. The preliminary purchase price allocation is as follows: (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 The preliminary values allocated to intangible assets of $165 million primarily consist of customer relationships which are being amortized on a straight line basis over an estimated useful life of approximately 10 years. The assets were valued using an income approach, specifically the “multi-period excess earnings” method, which identifies an estimated stream of revenue and expenses for a particular group of assets from which deductions of portions of the projected economic benefits, attributable to assets other than the subject asset (contributory assets), are deducted in order to isolate the prospective earnings of the subject asset. This value is considered a level 3 measurement under the U.S. GAAP fair value hierarchy. Key assumptions used in the valuation of customer relationships include: (1) a rate of return of 16.5% and (2) the life of the relationship of approximately 10 years. The preliminary allocation of the purchase price is based on the preliminary valuations performed to determine the fair value of the net assets as of the acquisition date. The amounts allocated to goodwill and intangible assets along with fair value adjustments on property, plant and equipment and inventory are based on preliminary valuations and are subject to final adjustments to reflect the final valuations. Adient expensed $3 million of acquisition-related costs in the year ended September 30, 2017. Pro forma historical results of operations related to the acquisition of Futuris have not been presented as they are not material to Adient’s consolidated statements of operations. During July 2017, Guangzhou Adient Automotive Seating Co., Ltd. ("GAAS"), one of Adient's non-consolidated partially-owned affiliates in China became a consolidated entity as a result of an amendment to the rights agreement. This transaction was accounted for as a step acquisition and fair value accounting was applied. A fair value of $354 million was determined through a valuation using the income approach. A gain of $151 million was recorded on Adient's previously held interest and is included in equity income in the consolidated statements of operations. Adient has recorded a preliminary fair value allocation for the assets and liabilities of the entity based on their estimated fair values, as follows: (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 preliminary values allocated to other intangible assets of $276 million primarily consist of customer relationships, which are being amortized on a straight-line basis over the estimated useful life of 20 years. The assets were valued using an income approach, specifically the “multi-period excess earnings” method, which identifies an estimated stream of revenue and expenses for a particular group of assets from which deductions of portions of the projected economic benefits, attributable to assets other than the subject asset (contributory assets), are deducted in order to isolate the prospective earnings of the subject asset. This value is considered a level 3 measurement under the U.S. GAAP fair value hierarchy. Key assumptions used in the valuation of customer relationships include: (1) a rate of return of 14.7% and (2) the life of the relationship of approximately 20 years. The purchase price is based on the preliminary valuations performed to determine the fair value of the net assets as of the acquisition date. The amounts allocated to goodwill and intangible assets are based on preliminary valuations and are subject to final adjustments to reflect the final valuations. Pro forma historical results of operations related to this transaction have not been presented as they are not material to Adient’s consolidated statements of operations. During fiscal 2015, Adient completed three acquisitions, of which $18 million of the purchase price was paid as of September 30, 2015. The acquisitions in the aggregate were not material to Adient's consolidated financial statements. In connection with the acquisitions, Adient recorded goodwill of $9 million in the Interiors segment. In the fourth quarter of fiscal 2015, Adient completed its global automotive interiors joint venture with Yanfeng Global Automotive Interior Systems Co., Ltd., or YFAI. In connection with the divestiture of the Interiors business, Adient recorded a $127 million gain, $20 million net of tax, and reduced goodwill in assets held for sale by $43 million . Also during fiscal 2015, Adient completed a divestiture for a sales price of $18 million , which was received in the first quarter of fiscal 2016. The divestiture was not material to Adient's consolidated financial statements. In connection with the divestiture, Adient recorded a gain of $10 million and reduced goodwill by $4 million in the Seating segment.

Note 3. Inventories

Note 3. Inventories	12 Months Ended
	Sep. 30, 2017
Inventory Disclosure [Abstract]
Inventory Disclosure [Text Block]	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

Note 4. Property, Plant and Equ

Note 4. Property, Plant and Equipment (Notes)	12 Months Ended
	Sep. 30, 2017
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 . As of September 30, 2017 , Adient is the lessor of properties included in land for $7 million , gross building and improvements for $162 million and accumulated depreciation of $123 million . As of September 30, 2016 , Adient is the lessor of properties included in land for $20 million , gross building and improvements for $187 million and accumulated depreciation of $126 million .

Note 5. Goodwill and Other Inta

Note 5. Goodwill and Other Intangible Assets	12 Months Ended
	Sep. 30, 2017
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, Business Acquisitions Business Divestitures Currency Translation and Other September 30, 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 Amortization of other intangible assets for the fiscal years ended September 30 , 2017 , 2016 and 2015 was $21 million , $17 million and $18 million , respectively. Excluding the impact of any future acquisitions, Adient anticipates amortization for fiscal 2018 , 2019 , 2020 , 2021 and 2022 will be approximately $49 million , $49 million , $47 million , $46 million and $41 million , respectively.

Note 6. Product Warranties

Note 6. Product Warranties	12 Months Ended
	Sep. 30, 2017
Product Warranties Disclosures [Abstract]
Product Warranty Disclosure [Text Block]	6. Product Warranties Adient offers warranties to its customers depending upon the specific product and terms of the customer purchase agreement. A typical warranty program requires that Adient replace defective products within a specified time period from the date of sale. Adient records an estimate for future warranty-related costs based on actual historical return rates and other known factors. Based on analysis of return rates and other factors, Adient's warranty provisions are adjusted as necessary. Adient monitors its warranty activity and adjusts its reserve estimates when it is probable that future warranty costs will be different than those estimates. Adient's product warranty liability is recorded in the consolidated statements of financial position in other current liabilities. 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

Note 7. Leases (Notes)

Note 7. Leases (Notes)	12 Months Ended
	Sep. 30, 2017
Leases [Abstract]
Leases of Lessor Disclosure [Text Block]	7. Leases Certain administrative and production facilities and equipment are leased under long-term agreements. Most leases contain renewal options for varying periods, and certain leases include options to purchase the leased property during or at the end of the lease term. Leases generally require Adient to pay for insurance, taxes and maintenance of the property. Certain facilities and equipment are leased under arrangements that are accounted for as operating leases. Total rental expense for the fiscal years ended September 30 , 2017 , 2016 and 2015 was $126 million , $120 million and $171 million , respectively. 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

Note 8. Debt and Financing Arra

Note 8. Debt and Financing Arrangements	12 Months Ended
	Sep. 30, 2017
Debt Disclosure [Abstract]
Debt Disclosure [Text Block]	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 On July 27, 2016, Adient Global Holdings Ltd ("AGH"), a wholly owned subsidiary of Adient, entered into credit facilities providing for commitments with respect to a $1.5 billion revolving credit facility and a $1.5 billion Term Loan A facility ("Credit Facilities"). The Credit Facilities mature on July 2021. Commencing March 31, 2017 until the Term Loan A maturity date, amortization of the funded Term Loan A is required in an amount per quarter equal to 0.625% of the original principal amount in the first year following the closing date of the credit facilities on July 27, 2016 ("Closing Date"), 1.25% in each quarter of the second and third years following the Closing Date, and 2.5% in each quarter thereafter prior to final maturity. The Credit Facilities contain covenants that include, among other things and subject to certain significant exceptions, restrictions on Adient's ability to declare or pay dividends, make certain payments in respect of the notes, create liens, incur additional indebtedness, make investments, engage in transactions with affiliates, enter into agreements restricting Adient's subsidiaries' ability to pay dividends, dispose of assets and merge or consolidate with any other person. In addition, the Credit Facilities contain a financial maintenance covenant requiring Adient to maintain a total net leverage ratio equal to or less than 3.5x adjusted EBITDA , calculated on a quarterly basis. The Term Loan A facility also requires mandatory prepayments in connection with certain non-ordinary course asset sales and insurance recovery and condemnation events, among other things, and subject in each case to certain significant exceptions. The full amount of the Term Loan A facility was drawn down in the fourth quarter of fiscal 2016. These funds were transferred to the former Parent at the time of the draw down and were reflected within net transfers to the former Parent in the consolidated statement of cash flow during the fourth quarter of fiscal 2016. The drawn portion of the Credit Facilities bear interest based on LIBOR plus a margin between 1.25% - 2.25% , based on Adient's total net leverage ratio. In February 2017, Adient repaid $100 million of the Term Loan A facility. In May 2017, Adient repaid another $200 million of the Term Loan A facility. The total amount repaid was treated as a prepayment of the quarterly mandatory principle amortization for the period between March 2017 and June 2020 resulting in no required principal payment until June 2020. AGH will pay a commitment fee on the unused portion of the commitments under the revolving credit facility based on the total net leverage ratio of Adient, ranging from 0.15% to 0.35% . No amounts were outstanding under the revolving credit facility at September 30, 2017 and 2016. On August 19, 2016, AGH issued $0.9 billion aggregate principal amount of 4.875% USD-denominated unsecured notes due 2026 and €1.0 billion aggregate principal amount of 3.50% unsecured notes due 2024, in a private offering exempt from the registration requirements of the Securities Act of 1933, as amended. The proceeds of the notes were used, together with the Term Loan A facility, to pay a distribution to the former Parent, with the remaining proceeds used for working capital and general corporate purposes. On May 29, 2017, Adient Germany Ltd. & Co. KG, a wholly owned subsidiary of Adient, borrowed €165 million in an unsecured term loan from the European Investment Bank due in 2022. The loan bears interest at the 6-month EURIBOR rate plus 90 basis points. Loan proceeds were used to repay $200 million of the Term Loan A. 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.

Note 9. Derivative Instruments

Note 9. Derivative Instruments and Hedging Activities	12 Months Ended
	Sep. 30, 2017
Derivative Instruments and Hedging Activities Disclosure [Abstract]
Derivative Instruments and Hedging Activities Disclosure [Text Block]	9. Derivative Instruments and Hedging Activities Adient selectively uses derivative instruments to reduce Adient's market risk associated with changes in foreign currency. Under Adient's policy, the use of derivatives is restricted to those intended for hedging purposes; the use of any derivative instrument for speculative purposes is strictly prohibited. A description of each type of derivative utilized to manage Adient's risk is included in the following paragraphs. In addition, refer to Note 10 , " Fair Value Measurements ," of the notes to consolidated financial statements for information related to the fair value measurements and valuation methods utilized by Adient for each derivative type. Adient has global operations and participates in the foreign exchange markets to minimize its risk of loss from fluctuations in foreign currency exchange rates. Adient primarily uses foreign currency exchange contracts to hedge certain foreign exchange rate exposures. Adient hedges 70% to 90% of the nominal amount of each of its known foreign exchange transactional exposures. Gains and losses on derivative contracts offset gains and losses on underlying foreign currency exposures. These contracts have been designated as cash flow hedges under ASC 815, "Derivatives and Hedging," and the effective portion of the hedge gains or losses due to changes in fair value are initially recorded as a component of accumulated other comprehensive income (AOCI) and are subsequently reclassified into earnings when the hedged transactions occur and affect earnings. Any ineffective portion of the hedge is reflected in the consolidated statements of income. These contracts were highly effective in hedging the variability in future cash flows attributable to changes in currency exchange rates at September 30, 2017 and 2016, respectively. Adient selectively uses equity swaps to reduce market risk associated with certain of its stock-based compensation plans, such as its deferred compensation plans. The equity swaps are recorded at fair value. Changes in fair value of the equity swaps are reflected in the consolidated statements of income within selling, general and administrative expenses. At September 30, 2017, the €1.0 billion aggregate principal amount of 3.50% euro-denominated unsecured notes due 2024 were designated as a net investment hedge to selectively hedge portions of Adient's net investment in Europe. In conjunction with the separation, the currency effects of Adient's euro-denominated bonds are reflected in AOCI account within shareholders' equity attributable to Adient where they offset gains and losses recorded on Adient's net investment in Europe. 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, September 30, September 30, September 30, 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, September 30, September 30, September 30, 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, 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, 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, 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 effective portion of pretax gains (losses) recorded in currency translation adjustment (CTA) within other comprehensive income (loss) related to net investment hedges was $(61) million , $(24) million and $16 million for the fiscal years ended September 30, 2017, 2016 and 2015, respectively. For the years ended September 30, 2017 and 2016, no gains or losses were reclassified from CTA into income for Adient's outstanding net investment hedges, and no gains or losses were recognized in income for the ineffective portion of cash flow hedges.

Note 10. Fair Value Measurement

Note 10. Fair Value Measurements	12 Months Ended
	Sep. 30, 2017
Fair Value Disclosures [Abstract]
Fair Value Disclosures [Text Block]	10. Fair Value Measurements ASC 820, "Fair Value Measurement," defines fair value as the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. ASC 820 also establishes a three-level fair value hierarchy that prioritizes information used in developing assumptions when pricing an asset or liability as follows: 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. ASC 820 requires the use of observable market data, when available, in making fair value measurements. When inputs used to measure fair value fall within different levels of the hierarchy, the level within which the fair value measurement is categorized is based on the lowest level input that is significant to the fair value measurement. 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 Foreign currency exchange derivatives Adient selectively hedges anticipated transactions that are subject to foreign exchange rate risk primarily using foreign currency exchange hedge contracts. The foreign currency exchange derivatives are valued under a market approach using publicized spot and forward prices. Changes in fair value on foreign exchange derivatives accounted for as hedging instruments under ASC 815 are initially recorded as a component of AOCI and are subsequently reclassified into earnings when the hedged transactions occur and affect earnings. These contracts are highly effective in hedging the variability in future cash flows attributable to changes in currency exchange rates at September 30, 2017 and 2016. The changes in fair value of foreign currency exchange derivatives not designated as hedging instruments under ASC 815 are recorded in the consolidated statements of income. Equity swaps Adient selectively uses equity swaps to reduce market risk associated with certain of its stock-based compensation plans, such as its deferred compensation plans. The equity swaps are recorded at fair value. Changes in fair value of the equity swaps are reflected in the consolidated statements of income within selling, general and administrative expenses. The fair value of cash and cash equivalents, accounts receivable, short-term debt and accounts payable approximate their carrying values. The fair value of long-term debt, which was $3.5 billion and $3.4 billion at September 30, 2017 and 2016, respectively, was determined primarily using market quotes classified as Level 1 inputs within the ASC 820 fair value hierarchy.

Note 11. Stock Based Compensati

Note 11. Stock Based Compensation	12 Months Ended
	Sep. 30, 2017
Share-based Compensation [Abstract]
Disclosure of Compensation Related Costs, Share-based Payments [Text Block]	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. Total stock-based compensation cost included in the consolidated statements of income was $45 million , $28 million and $16 million for the fiscal years ended September 30, 2017, 2016 and 2015, respectively. The total income tax benefit recognized in the consolidated statements of income for the share-based compensation arrangements was $21 million , $11 million and $6 million for the fiscal years ended September 30, 2017, 2016 and 2015, respectively. Stock-based compensation expense prior to the separation was allocated to Adient based on the portion of Adient's equity compensation programs in which Adient employees participated. In conjunction with the separation, previously outstanding stock-based compensation awards granted under the former Parent's equity compensation programs prior to the separation and held by certain executives and employees of Adient were adjusted and converted into new Adient equity awards using a formula designated to preserve the intrinsic value of the awards. Upon the separation on October 31, 2016, holders of former Parent stock options, RSUs, and SARs generally received one ordinary share of Adient for every ten ordinary shares of the former parent held at the close of business on October 19, 2016, the record date of the distribution, and cash in lieu of fractional shares (if any) of Adient. Accordingly, certain executives and employees of Adient hold converted awards in both the former Parent and Adient shares subsequent to the separation. Converted awards retained the vesting schedule and expiration date of the original awards. Outstanding stock awards related to the former Parent stock are not included in Adient's dilutive share calculation. The following tables present activity related to the conversion and granting of awards during the twelve months ended September 30, 2017 along with the composition of outstanding and exercisable awards at September 30, 2017 for remaining former Parent and new Adient awards. Restricted Stock The Plan provides for the award of restricted stock or restricted stock units to certain employees. These awards are typically share settled except for certain non-U.S. employees or those who elect to defer settlement until retirement at which point the award would be settled in cash. Cash settled awards are recorded in Adient's consolidated statements of financial position as a liability and adjusted each reporting period for changes in share value until the settlement of the award. Restricted awards typically vest after three years from the grant date. The Plan allows for different vesting terms on specific grants with approval by Adient's Board of Directors. 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 At September 30, 2017, Adient had approximately $60 million of total unrecognized compensation cost related to nonvested restricted stock arrangements granted. That cost is expected to be recognized over a weighted-average period of 2.0 years. Performance Share Awards The Plan permits the grant of PSU awards. The number of PSUs granted is equal to the PSU award value divided by the closing price of a Adient ordinary share at the grant date. The PSUs are generally contingent on the achievement of predetermined performance goals over a three-year performance period as well as on the award holder's continuous employment until the vesting date. Each PSU that is earned will be settled with an ordinary share of Adient following the completion of the performance period, unless the award holder elected to defer a portion or all of the award until retirement, which would then be settled in cash. Cash settled awards are recorded in Adient's consolidated statements of financial position as a liability and adjusted each reporting period for changes in share value until the settlement of the award. 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 Shares/Units 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 At September 30, 2017, Adient had approximately $18 million of total unrecognized compensation cost related to nonvested performance share units granted. That cost is expected to be recognized over a weighted-average period of 2.1 years. Stock Options No new stock options have been granted under the Adient plc 2016 Omnibus Incentive Plan. Stock options were previously granted to eligible employees prior to the separation from the former Parent. Stock option awards typically vest between two and three years after the grant date and expire ten years from the grant date. The fair value of each option was estimated on the date of grant using a Black-Scholes option valuation model. 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 There were no stock options granted in fiscal 2017. The weighted-average grant-date fair value of options granted to Adient employees during the fiscal years ended September 30, 2016 and 2015 was $13.15 and $15.53 , respectively. The total intrinsic value of options exercised by Adient employees during the fiscal years ended September 30, 2017, 2016 and 2015 was approximately $18 million , $4 million and $30 million , respectively, primarily consisting of former Parent awards. At September 30, 2017, Adient had approximately $0.2 million of total unrecognized compensation cost related to nonvested stock options granted. That cost is expected to be recognized during fiscal 2018. Stock Appreciation Rights SARs vest under the same terms and conditions as stock option awards; however, they are settled in cash for the difference between the market price on the date of exercise and the exercise price. As a result, SARs are recorded in Adient's consolidated statements of financial position as a liability until the date of exercise. The fair value of each SAR award is estimated using a similar method described for stock options. The fair value of each SAR award is recalculated at the end of each reporting period and the liability and expense are adjusted based on the new fair value. 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.

Note 12. Equity and Noncontroll

Note 12. Equity and Noncontrolling Interests	12 Months Ended
	Sep. 30, 2017
Equity [Abstract]
Stockholders' Equity Note Disclosure [Text Block]	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 ) * Refer to Note 9 , " Derivative Instruments and Hedging Activities ," of the notes to consolidated financial statements for disclosure of the line items on the consolidated statements of income affected by reclassifications from AOCI into income related to derivatives. Adient consolidates certain subsidiaries in which the noncontrolling interest party has within their control the right to require Adient to redeem all or a portion of its interest in the subsidiary. These redeemable noncontrolling interests are reported at their estimated redemption value. Any adjustment to the redemption value impacts retained earnings but does not impact net income. Redeemable noncontrolling interests which are redeemable only upon future events, the occurrence of which is not currently probable, are recorded at carrying value. The following table presents changes in the redeemable noncontrolling interests: 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 March 2017, Adient declared a dividend of $0.275 per ordinary share, which was paid in April 2017. In July 2017, Adient declared a dividend of $0.275 per ordinary share, which was paid in August 2017. In September 2017, Adient declared a dividend of $0.275 per ordinary share, which is payable in November 2017. In November 2017, Adient declared a dividend of $0.275 per ordinary share, which is payable in February 2018. During fiscal 2017, Adient repurchased 573,437 ordinary shares for $40 million . Repurchased shares were retired immediately upon repurchase.

Note 13. Retirement Plans (Note

Note 13. Retirement Plans (Notes)	12 Months Ended
	Sep. 30, 2017
Compensation and Retirement Disclosure [Abstract]
Compensation and Employee Benefit Plans [Text Block]	13. Retirement Plans Participation in Parent Pension and Other Postemployment Benefit Plans Adient provides defined benefit pension, postretirement health care and defined contribution benefits to its eligible employees and retirees. Effective October 31, 2016, in connection with the separation of Adient from the former Parent, Adient recorded the net benefit plan obligations transferred from the former Parent. Adient's consolidated statements of earnings included expense allocations for these benefits. These expenses were funded through intercompany transactions with the former Parent which are reflected within net parent company investment in Adient. Total former Parent benefit plan net expense allocated to Adient amounted to $21 million and $32 million for fiscal years 2016 and 2015, respectively. These costs are reflected in cost of sales and selling, general and administrative expenses and were funded through intercompany transactions with the former Parent which are now reflected within the net parent investment equity balance. There was no benefit plan net expense allocated to Adient for fiscal year 2017. Pension Benefits Adient has non-contributory defined benefit pension plans covering primarily non-U.S. employees and a limited number of U.S. employees. The benefits provided are primarily based on years of service and average compensation or a monthly retirement benefit amount. Funding for non-U.S. plans observes the local legal and regulatory limits. Funding for U.S. pension plans equals or exceeds the minimum requirements of the Employee Retirement Income Security Act of 1974. For pension plans with accumulated benefit obligations (ABO) that exceed plan assets, the projected benefit obligation (PBO), ABO and fair value of plan assets of those plans were $472 million , $450 million and $342 million , respectively, as of September 30, 2017 and $519 million , $495 million and $331 million , respectively, as of September 30, 2016 . In fiscal 2017, total Adient contributions to the defined benefit pension plans were $37 million , of which $2 million were voluntary contributions. Contributions of at least $13 million in cash to its defined benefit pension plans are expected in fiscal 2018. Projected benefit payments from the plans as of September 30, 2017 are estimated as follows (in millions): 2018 $ 26 2019 27 2020 28 2021 27 2022 33 2023-2027 176 Postretirement Benefits Adient provides certain health care and life insurance benefits for eligible retirees and their dependents primarily in the U.S. and Canada. Most non-U.S. employees are covered by government sponsored programs, and the cost to Adient is not significant. Eligibility for coverage is based on meeting certain years of service and retirement age qualifications. These benefits may be subject to deductibles, co-payment provisions and other limitations, and Adient has reserved the right to modify these benefits. The health care cost trend assumption does not have a significant effect on the amounts reported. In fiscal 2017, total employer and employee contributions to the postretirement plans were $2 million . Adient does not expect to make any significant contributions to its postretirement plans in fiscal year 2018. Projected benefit payments from the plans as of September 30, 2017 are estimated as follows (in millions): 2018 $ 1 2019 1 2020 1 2021 1 2022 1 2023-2027 7 In December 2003, the U.S. Congress enacted the Medicare Prescription Drug, Improvement and Modernization Act of 2003 (Act) for employers sponsoring postretirement care plans that provide prescription drug benefits. The Act introduces a prescription drug benefit under Medicare as well as a federal subsidy to sponsors of retiree health care benefit plans providing a benefit that is at least actuarially equivalent to Medicare Part D.1. Under the Act, the Medicare subsidy amount is received directly by the plan sponsor and not the related plan. Further, the plan sponsor is not required to use the subsidy amount to fund postretirement benefits and may use the subsidy for any valid business purpose. Projected subsidy receipts for each of the next ten years are not expected to be significant. Savings and Investment Plans Adient sponsors various defined contribution savings plans that allow employees to contribute a portion of their pre-tax and/or after-tax income in accordance with plan specified guidelines. Under specified conditions, Adient will contribute to certain savings plans based on the employees' eligible pay and/or will match a percentage of the employee contributions up to certain limits. Matching contributions expense in connection with these plans amounted to $58 million for fiscal year 2017. Plan Assets Adient's investment policies employ an approach whereby a mix of equities, fixed income and alternative investments are used to maximize the long-term return of plan assets for a prudent level of risk. The investment portfolio primarily contains a diversified blend of equity and fixed income investments. Equity investments are diversified across domestic and non-domestic stocks, as well as growth, value and small to large capitalizations. Fixed income investments include corporate and government issues, with short-, mid- and long-term maturities, with a focus on investment grade when purchased and a target duration close to that of the plan liability. Investment and market risks are measured and monitored on an ongoing basis through regular investment portfolio reviews, annual liability measurements and periodic asset/liability studies. The majority of the real estate component of the portfolio is invested in a diversified portfolio of high-quality, operating properties with cash yields greater than the targeted appreciation. Investments in other alternative asset classes, including hedge funds and commodities, diversify the expected investment returns relative to the equity and fixed income investments. As a result of Adient's diversification strategies, there are no significant concentrations of risk within the portfolio of investments. 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. The expected return on plan assets is based on Adient's expectation of the long-term average rate of return of the capital markets in which the plans invest. The average market returns are adjusted, where appropriate, for active asset management returns. The expected return reflects the investment policy target asset mix and considers the historical returns earned for each asset category. During fiscal 2017, Adient retrospectively adopted ASU No. 2015-07 "Fair Value Measurement (Topic 820): Disclosures for Investments in Certain Entities that Calculate Net Asset Value per Share (or Its Equivalent)," which removed the requirement to categorize within the fair value hierarchy all investments for which fair value is measured using the net asset value (NAV) per share as a practical expedient. 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. Fixed Income Securities: The fair value of fixed income securities is determined by direct or indirect quoted market prices. If indirect quoted market prices are utilized, the value of assets held in separate accounts is not published, but the investment managers report daily the underlying holdings. 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. Hedge Funds: The fair value of hedge funds is accounted for by the custodian. The custodian obtains valuations from underlying managers based on market quotes for the most liquid assets and alternative methods for assets that do not have sufficient trading activity to derive prices. Adient and custodian review the methods used by the underlying managers to value the assets. Adient believes this is an appropriate methodology to obtain the fair value of these assets. 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. Investments at NAV : For mutual or collective funds where a NAV is not publicly quoted, the NAV per share is used as a practical expedient and is based on the quoted market prices of the underlying net assets of the fund as reported daily by the fund managers. In accordance with ASU 2015-07, funds valued based on NAV per share as a practical expedient are not categorized within the fair value hierarchy. The methods described above may produce a fair value calculation that may not be indicative of net realizable value or reflective of future fair values. Furthermore, while Adient believes its valuation methods are appropriate and consistent with other market participants, the use of different methodologies or assumptions to determine the fair value of certain financial instruments could result in a different fair value measurement at the reporting date. 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 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. (2) Adient considers the expected benefit payments on a plan-by-plan basis when setting assumed discount rates. As a result, Adient uses different discount rates for each plan depending on the plan jurisdiction, the demographics of participants and the expected timing of benefit payments. For the U.S. pension and postretirement plans, Adient uses a discount rate provided by an independent third party calculated based on an appropriate mix of high quality bonds. For the non-U.S. pension and postretirement plans, Adient consistently uses the relevant country specific benchmark indices for determining the various discount rates. Accumulated Other Comprehensive Income The amounts in AOCI on the consolidated statements of financial position, exclusive of tax impacts, that have not yet been recognized as components of net periodic benefit cost at September 30, 2017 and 2016 were $2 million and $2 million , respectively, related to pension benefits and are not significant related to postretirement benefits. 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 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

Note 14. Significant Restructur

Note 14. Significant Restructuring and Impairment Costs	12 Months Ended
	Sep. 30, 2017
Restructuring Cost and Reserve [Line Items]
Restructuring and Related Activities Disclosure [Text Block]	14. Significant Restructuring and Impairment Costs To better align its resources with its growth strategies and reduce the cost structure of its global operations to address the softness in certain underlying markets, Adient commits to restructuring plans as necessary. In fiscal 2017, Adient committed to a significant restructuring plan (2017 Plan) within the Seating segment and recorded $46 million of restructuring and impairment costs in the consolidated statements of income. This is the total amount incurred to date and the total amount expected to be incurred for this restructuring plan. The restructuring actions relate to cost reduction initiatives. The costs consist primarily of workforce reductions and plant closures. The restructuring actions are expected to be substantially complete in fiscal 2018. 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 Total Original Reserve $ 42 $ — $ 4 $ — $ 46 Utilized—cash (4 ) — (4 ) — (8 ) Utilized—noncash — — — — — Balance at September 30, 2017 $ 38 $ — $ — $ — $ 38 In fiscal 2016, Adient committed to a significant restructuring plan (2016 Plan) and recorded $332 million of restructuring and impairment costs in the consolidated statements of income. This is the total amount incurred to date and the total amount expected to be incurred for this restructuring plan. The restructuring actions relate to cost reduction initiatives. The costs consist primarily of workforce reductions, plant closures, asset impairments, and changes in estimates to prior year plans. Of the restructuring and impairment costs recorded, $315 million relates to the Seating segment and $17 million relates to the Interiors segment. The asset impairment charge recorded during fiscal 2016 relates primarily to information technology assets within the Seating segment that will not be used going forward by Adient. The other charges recorded in fiscal 2016 of $22 million relate primarily to restructuring costs at one of Adient's joint ventures which Adient has indemnified. The restructuring actions are expected to be substantially complete in fiscal 2018. 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 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 In fiscal 2015, Adient committed to a significant restructuring plan (2015 Plan) and recorded $182 million of restructuring and impairment costs in the consolidated statements of income. This is the total amount incurred to date and the total amount expected to be incurred for this restructuring plan. The restructuring actions relate to cost reduction initiatives. The costs consist primarily of workforce reductions, plant closures and asset impairments. The restructuring and impairment costs related to the Seating segment. The restructuring actions were substantially completed in fiscal 2017. The following table summarizes the changes in Adient's 2015 Plan reserve: (in millions) Employee Severance and Termination Benefits Long-Lived Asset Impairments Currency 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 Adient's fiscal 2017, 2016 and 2015 restructuring plans included workforce reductions of approximately 6,200 . Restructuring charges associated with employee severance and termination benefits are paid over the severance period granted to each employee or on a lump sum basis in accordance with individual severance agreements. As of September 30, 2017 , approximately 3,200 of the employees have been separated from Adient pursuant to the restructuring plans. In addition, the restructuring plans included fifteen plant closures. As of September 30, 2017 , nine of the fifteen plants have been closed. Adient's management closely monitors its overall cost structure and continually analyzes each of its businesses for opportunities to consolidate current operations, improve operating efficiencies and locate facilities in low cost countries in close proximity to customers. This ongoing analysis includes a review of its manufacturing, engineering, purchasing and administrative functions, as well as the overall global footprint for all its businesses. Because of the importance of new vehicle sales by major automotive manufacturers to operations, Adient is affected by the general business conditions in the automotive industry. Future adverse developments in the automotive industry could impact Adient's liquidity position, lead to impairment charges and/or require additional restructuring of its operations.

Note 15. Impairment of Long-Liv

Note 15. Impairment of Long-Lived Assets (Notes)	12 Months Ended
	Sep. 30, 2017
Goodwill and Intangible Assets Disclosure [Abstract]
Asset Impairment Charges [Text Block]	15. 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. In fiscal 2016, 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 $87 million impairment charge within restructuring and impairment costs on the consolidated statements of income, of which $9 million was recorded in the second quarter, $32 million was recorded in the third quarter and $46 million was recorded in the fourth quarter. Of the total impairment charges, $86 million related to the Seating segment and $1 million related to the Interiors 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. 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.

Note 16. Income Taxes (Notes)

Note 16. Income Taxes (Notes)	12 Months Ended
	Sep. 30, 2017
Income Tax Disclosure [Abstract]
Income Tax Disclosure [Text Block]	16. Income Taxes For fiscal 2017, the income tax provision (benefit) reflects Adient as an independent company incorporated under the laws of Ireland. For fiscal 2016 and 2015, prior to the separation, the income tax provision (benefit) was calculated as if Adient filed separate income tax returns and was operating as a stand-alone business. Therefore, cash tax payments and items of current and deferred taxes may not be reflective of the actual tax balances of Adient subsequent to the separation. Adient's operations have historically been included in the former Parent’s U.S. federal and state tax returns and non-U.S. tax returns. 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 significant components of Adient's income tax provision are summarized in the following tables. These amounts do not include the impact of income tax expense related to our nonconsolidated partially-owned affiliates, which is netted against equity income on the consolidated statements of income. 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 effective rate is lower than the statutory rate of 12.5% primarily due to benefits from global tax planning, notional interest deductions, foreign tax rate differentials, and foreign exchange, partially offset with a first quarter fiscal 2017 tax law change in Hungary, repatriation of foreign earnings, and changes in uncertain tax positions and valuation allowances. No items included in the other category are individually, or when appropriately aggregated, significant. The foreign tax rate differential benefit is primarily driven by the pretax book income of nonconsolidated partially-owned affiliates whose corresponding income tax expense is netted against equity income on the consolidated statements of income. Excluding nonconsolidated partially-owned affiliates, foreign tax rate differentials have a $21 million favorable impact on the effective tax rate as a result of losses earned in jurisdictions where the statutory rate is greater than 12.5% . 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 The effective rate is above the U.S. statutory rate for fiscal 2016 primarily due to the tax consequences surrounding the separation, the jurisdictional mix of restructuring and impairment costs, partially offset by the benefits of continuing global tax planning initiatives and foreign tax rate differentials. The effective rate is above the U.S. statutory rate for fiscal 2015 primarily due to the tax consequences of business divestitures partially offset by the benefits of U.S. tax on foreign income, foreign tax rate differentials and continuing global tax planning initiatives. 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. At September 30, 2017, Adient had available net operating loss carryforwards of approximately $1,407 million which are available to reduce future tax liabilities. Net operating loss carryforwards of $809 million will expire at various dates between 2018 and 2037, with the remainder having an indefinite carryforward period, and $468 million are offset by a valuation allowance. 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. As a result of Adient's fiscal 2017 analysis of the realizability of its worldwide deferred tax assets, and after considering tax planning initiatives and other positive and negative evidence, Adient determined that no material changes to valuation allowances were required. Adient continues to record valuation allowances on certain deferred tax assets in Brazil, Czech Republic, Mexico, Poland, Spain and other jurisdictions as it remains more likely than not that they will not be utilized. As a result of Adient's fiscal 2016 analysis of the realizability of its worldwide deferred tax assets, and after considering tax planning initiatives and other positive and negative evidence, Adient determined that it was more likely than not that deferred tax assets within Germany and Slovakia would be realized. Therefore, Adient released $83 million and $5 million , respectively, of net valuation allowances as income tax benefit in the fourth quarter of fiscal 2016. In addition as a result of Adient's fiscal 2016 analysis, Adient determined that it was more likely than not that deferred tax assets within the United Kingdom would not be realized and recorded $12 million of net valuation allowances as income tax expense in the fourth quarter of fiscal 2016. As a result of Adient's fiscal 2015 analysis of the realizability of its worldwide deferred tax assets, and after considering tax planning initiatives and other positive and negative evidence, Adient determined that it was more likely than not that deferred tax assets within South Africa would be realized. Therefore, Adient released $13 million of net valuation allowances as income tax benefit in the fiscal year ended September 30, 2015. Adient is subject to income taxes in Ireland, the U.S. and other foreign jurisdictions. The following table provides the earliest open tax year by major jurisdiction for which Adient could be subject to income tax examination by the tax authorities: 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 Adient regularly assesses the likelihood of an adverse outcome resulting from examinations to determine the adequacy of its tax reserves. For the year ended September 30, 2017, Adient believes that it is more likely than not that the tax positions it has taken will be sustained upon the resolution of its audits resulting in no material impact on its consolidated financial statements. However, the final determination with respect to tax audits and any related litigation could be materially different from Adient’s estimates. Prior to separation, Adient and the former Parent entered into a tax matters agreement that governs the parties' respective rights and obligations with respect to certain tax attributes, including uncertain tax positions. As a result of the final tax matters agreement, Adient's unrecognized tax benefits decreased approximately $471 million from September 30, 2016. For the years ended September 30, 2017, 2016 and 2015, Adient had gross tax effected unrecognized tax benefits of $193 million , $596 million , and $390 million , respectively. Substantially all of Adient’s unrecognized tax benefits, if recognized, would impact the effective tax rate. Total net accrued interest for the years ended September 30, 2017, 2016 and 2015, was approximately $3 million , $11 million and $10 million , respectively (net of tax benefit). Adient recognizes interest and penalties related to unrecognized tax benefits as a component of income tax expense. 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 the next twelve months, it is reasonably possible that tax audit resolutions or applicable statute of limitation lapses could reduce the unrecognized tax benefits and income tax expense. Adient does not anticipate that this will result in a material impact to its consolidated financial statements. During July 2017, one of Adient's non-consolidated partially-owned affiliates, GAAS, became a consolidated entity. Refer to Note 2, "Acquisitions and Divestitures," of the notes to consolidated financial statements for additional information. Adient recorded a preliminary fair value allocation for the assets and liabilities of the entity based on their fair values, which included a $276 million intangible asset for customer relationships that has an estimate useful life of 20 years. Accordingly, Adient recorded a deferred tax liability of $69 million related to the intangible asset. On September 22, 2017, Adient completed the acquisition of Futuris. Refer to Note 2, "Acquisitions and Divestitures," of the notes to consolidated financial statements for additional information. Adient recorded a preliminary allocation of the purchase price for assets acquired and liabilities assumed based on their fair values as of the acquisition date, which included a $165 million intangible asset for customer relationships that has an estimated useful life of 10 years. Accordingly, Adient recorded a deferred tax liability of $64 million related to the intangible asset. Adient also recognized $3 million of acquisition-related costs. The tax benefit associated with the acquisition-related costs was not material. In fiscal 2017, Adient committed to a significant restructuring plan (2017 Plan) and recorded $46 million of restructuring and impairment costs in the consolidated statements of income. Refer to Note 14, "Significant Restructuring and Impairment Costs," of the notes to the consolidated financial statements for additional information. The restructuring costs generated a $7 million tax benefit, which was negatively impacted by geographic mix and Adient’s current tax position in these jurisdictions. In fiscal 2016, Adient incurred total tax charges of $1,891 million for substantial business reorganizations related to the separation. Included in this amount is the tax charge of $85 million for changes in entity tax status and the charge of $778 million for Adient's change in assertion over permanently reinvested earnings. In addition, the former Parent completed its merger with Tyco, and as a result of the change in control, Adient incurred incremental tax expense of $89 million . In fiscal 2015, Adient completed the YFAI global automotive interiors joint venture. Refer to Note 2, "Acquisitions and Divestitures," of the notes to consolidated financial statements for additional information. In connection with the divestiture of the business, Adient recorded a pretax gain on divestiture of $127 million , $20 million net of tax. The tax impact of the gain is due to the jurisdictional mix of gains and losses on the divestiture, which resulted in non-benefited expenses in certain countries and taxable gains in other countries. In addition, Adient provided income tax expense for repatriation of cash and other tax reserves associated with the YFAI global automotive interiors joint venture transaction, which resulted in a tax charge of $75 million and $218 million , respectively. Adient has $14.1 billion of undistributed foreign earnings of which $1.1 billion is deemed permanently reinvested and no deferred taxes have been provided on such earnings. It is not practicable to determine the unrecognized deferred tax liability on these earnings because the actual tax liability, if any, is dependent on circumstances existing when remittance occurs. Income taxes paid for the fiscal year ended September 30, 2017 were $148 million , of which $16 million were paid prior to the separation by the former Parent. For the fiscal years ended September 30, 2016 and 2015, because portions of Adient's operations were included in the former Parent's tax returns, payments to certain tax authorities were made by the former Parent, and not by Adient. These settlements were reflected as changes in the Parent’s net investment. In fiscal 2017, Hungary passed the 2017 tax bill which reduced the corporate income tax rate to a flat 9% rate. As a result of the law change, Adient recorded income tax expense of $5 million related to the write down of deferred tax assets. In fiscal 2017, the US Treasury and the IRS released final and temporary Section 385 regulations. These regulations address whether certain instruments between related parties are treated as debt or equity. Adient does not expect that the regulations will have a material impact on the consolidated financial statements. In fiscal 2015, the "look-through rule," under subpart F of the U.S. Internal Revenue Code, expired for Adient. The "look-through rule" had provided an exception to the U.S. taxation of certain income generated by foreign subsidiaries. The rule was extended in December 2015 retroactive to the beginning of Adient’s 2016 fiscal year. The retroactive extension was signed into legislation and was made permanent through Adient's 2020 fiscal year. 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.

Note 17. Segment Reporting (Not

Note 17. Segment Reporting (Notes)	12 Months Ended
	Sep. 30, 2017
Segment Reporting [Abstract]
Segment Reporting Disclosure [Text Block]	17. Segment Information During fiscal 2017, Adient began evaluating the performance of its reportable segments using an adjusted EBIT metric defined as income before income taxes and noncontrolling interests, excluding net financing charges, qualified restructuring and impairment costs, restructuring related-costs, incremental "Becoming Adient" costs, separation costs, net mark-to-market adjustments on pension and postretirement plans, transaction gains/losses, purchase accounting amortization and other non-recurring items ("Adjusted EBIT"). Prior period information has been recast to the new performance metric and for the reclassifications of certain Becoming Adient costs. The reportable segments are consistent with how management views the markets served by Adient and reflect the financial information that is reviewed by its chief operating decision maker. Adient has two reportable segments for financial reporting purposes: Seating and Interiors. • The Seating segment produces 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 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 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 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.

Note 18. NonConsolidated Partia

Note 18. NonConsolidated Partially-Owned Affiliates	12 Months Ended
	Sep. 30, 2017
Equity Method Investments and Joint Ventures [Abstract]
Equity Method Investments and Joint Ventures Disclosure [Text Block]	18. Nonconsolidated Partially-Owned Affiliates Investments in the net assets of nonconsolidated partially-owned affiliates are stated in the "Investments in partially-owned affiliates" line in the consolidated statements of financial position as of September 30, 2017 and 2016 . Equity in the net income of nonconsolidated partially-owned affiliates is stated in the "Equity income" line in the consolidated statements of income for the years ended September 30, 2017, 2016 and 2015 . Adient maintains total investments in partially-owned affiliates of $1.8 billion and $1.7 billion at September 30, 2017 and 2016 , respectively. Financial information for significant nonconsolidated partially-owned affiliates is as follows: % 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.

Note 19. Commitments and Contin

Note 19. Commitments and Contingencies	12 Months Ended
	Sep. 30, 2017
Commitments and Contingencies Disclosure [Abstract]
Commitments and Contingencies Disclosure [Text Block]	19. Commitments and Contingencies Adient accrues for potential environmental liabilities when it is probable a liability has been incurred and the amount of the liability is reasonably estimable. Reserves for environmental liabilities totaled $9 million and $6 million at September 30, 2017 and 2016, respectively. Adient reviews the status of its environmental sites on a quarterly basis and adjusts its reserves accordingly. Such potential liabilities accrued by Adient do not take into consideration possible recoveries of future insurance proceeds. They do, however, take into account the likely share other parties will bear at remediation sites. It is difficult to estimate Adient's ultimate level of liability at many remediation sites due to the large number of other parties that may be involved, the complexity of determining the relative liability among those parties, the uncertainty as to the nature and scope of the investigations and remediation to be conducted, the uncertainty in the application of law and risk assessment, the various choices and costs associated with diverse technologies that may be used in corrective actions at the sites, and the often quite lengthy periods over which eventual remediation may occur. Nevertheless, Adient does not currently believe that any claims, penalties or costs in connection with known environmental matters will have a material adverse effect on Adient's financial position, results of operations or cash flows. Adient is involved in various lawsuits, claims and proceedings incident to the operation of its businesses, including those pertaining to product liability, casualty environmental, safety and health, intellectual property, employment, commercial and contractual matters, and various other matters. Although the outcome of any such lawsuit, claim or proceeding cannot be predicted with certainty and some may be disposed of unfavorably to Adient, it is management's opinion that none of these will have a material adverse effect on Adient's financial position, results of operations or cash flows. Costs related to such matters were not material to the periods presented.

Note 20. Related Party Transact

Note 20. Related Party Transactions	12 Months Ended
	Sep. 30, 2017
Related Party Transactions [Abstract]
Related Party Transactions Disclosure [Text Block]	20. Related Party Transactions In the ordinary course of business, Adient enters into transactions with related parties, such as equity affiliates. Such transactions consist of facility management services, the sale or purchase of goods and other arrangements. Subsequent to the separation, transactions with the former Parent and its businesses represent third-party transactions. The following table sets forth the net sales to and purchases from related parties included in the consolidated statements of income: 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 Prior to the separation, the consolidated statements of income included 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. Included in cost of sales and selling, general and administrative expense during the years ended September 30, 2016 and 2015 were $294 million and $361 million , respectively, of corporate expenses incurred by the former Parent. In addition to these allocations, approximately $458 million and $16 million , respectively, of costs related to the separation of Adient were incurred by the former Parent for the years ended September 30, 2016 and 2015, respectively. Of these amounts, $369 million was deemed to directly benefit Adient as a stand-alone company, for the year ended September 30, 2016. Accordingly, these costs were allocated to Adient and are reflected within selling, general and administrative expenses in the consolidated statements of income. None of the separation costs for the year ended September 30, 2015 were deemed to directly benefit Adient as a stand-alone company. Additionally, certain intercompany transactions prior to the separation between Adient and the former Parent have not been recorded as related party transactions. These transactions were considered to be effectively settled for cash at the time the transaction was recorded. The total net effect of the settlement of these intercompany transactions was reflected in the consolidated statements of cash flows as a financing activity and in the consolidated statements of financial position as Parent's net investment. During fiscal 2017, the allocations from the former Parent were insignificant. During fiscal 2017, Adient and the former Parent finalized the reconciliation of working capital and other accounts and the net amount due from the former Parent of $87 million was settled in accordance with the separation agreement. The impact of the settlement is reflected within additional paid-in capital.

Note 1. Significant Accountin29

Note 1. Significant Accounting Policies (Policies)	12 Months Ended
	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.

Note 1. Significant Accountin30

Note 1. Significant Accounting Policies (Tables)	12 Months Ended
	Sep. 30, 2017
Variable Interest Entity [Line Items]
Schedule of Variable Interest Entities [Table Text Block]	The carrying amounts and classification of assets (none of which are restricted) and liabilities included in Adient's consolidated statements of financial position for the consolidated VIEs are as follows: 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

Note 1. Significant Accountin31

Note 1. Significant Accounting Policies Earnings per Share (Tables)	12 Months Ended
	Sep. 30, 2017
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 Potentially dilutive securities whose effect would have been antidilutive are excluded from the computation of diluted earnings per share. For periods prior to the separation, basic and diluted earnings per ordinary share are calculated assuming the number of Adient ordinary shares outstanding on October 31, 2016 had been outstanding at the beginning of each period presented.

Note 1. Significant Accountin32

Note 1. Significant Accounting Policies Revision (Tables)	12 Months Ended
	Sep. 30, 2017
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Schedule of Error Corrections and Prior Period Adjustments [Table Text Block]	Revisions Adient has revised previously reported results to correctly report equity income from a non-consolidated affiliate in the Seating segment related to engineering costs that were inappropriately capitalized. Adient has also revised previously reported net sales and cost of sales to correctly report certain sales on a net versus gross basis in the Seating segment. Adient assessed the materiality of these misstatements on prior periods’ financial statements in accordance with SEC Staff Accounting Bulletin ("SAB") No. 99, Materiality, codified in ASC 250, Presentation of Financial Statements, and concluded that these misstatements were not material, individually or in the aggregate, to any previously issued financial statements. In accordance with ASC 250 (SAB No. 108, Considering the Effects of Prior Year Misstatements when Quantifying Misstatements in Current Year Financial Statements), the consolidated financial statements and notes to consolidated financial statements as of September 30, 2016 and 2015, and the years then ended, which are presented herein, have been revised. Adient will revise fiscal 2017 interim periods in future quarterly filings. The following tables show the impact of these revisions on all of the impacted line items from Adient's consolidated financial statements illustrating the effect of these corrections: 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

Note 2. Acquisitions (Tables)

Note 2. Acquisitions (Tables)	12 Months Ended
	Sep. 30, 2017
Business Acquisition [Line Items]
Schedule of Business Acquisitions by Acquisition, Equity Interest Issued or Issuable [Table Text Block]	During July 2017, Guangzhou Adient Automotive Seating Co., Ltd. ("GAAS"), one of Adient's non-consolidated partially-owned affiliates in China became a consolidated entity as a result of an amendment to the rights agreement. This transaction was accounted for as a step acquisition and fair value accounting was applied. A fair value of $354 million was determined through a valuation using the income approach. A gain of $151 million was recorded on Adient's previously held interest and is included in equity income in the consolidated statements of operations. Adient has recorded a preliminary fair value allocation for the assets and liabilities of the entity based on their estimated fair values, as follows: (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]	Adient has recorded a preliminary allocation of the purchase price for assets acquired and liabilities assumed based on their estimated fair values as of the September 22, 2017 acquisition date. The preliminary purchase price allocation is as follows: (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

Note 3. Inventories (Tables)

Note 3. Inventories (Tables)	12 Months Ended
	Sep. 30, 2017
Inventory Disclosure [Abstract]
Schedule of Inventory, Current [Table Text Block]	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

Note 4. Property, Plant and E35

Note 4. Property, Plant and Equipment (Tables)	12 Months Ended
	Sep. 30, 2017
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

Note 5. Goodwill and Other In36

Note 5. Goodwill and Other Intangible Assets (Tables)	12 Months Ended
	Sep. 30, 2017
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

Note 5. Goodwill and Other In37

Note 5. Goodwill and Other Intangible Assets Goodwill (Tables)	12 Months Ended
	Sep. 30, 2017
Goodwill [Line Items]
Goodwill Disclosure [Text Block]	The changes in the carrying amount of goodwill in each of Adient's reporting segments is as follows: (in millions) September 30, Business Acquisitions Business Divestitures Currency Translation and Other September 30, 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

Note 6. Product Warranties (Tab

Note 6. Product Warranties (Tables)	12 Months Ended
	Sep. 30, 2017
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

Note 7. Leases (Tables)

Note 7. Leases (Tables)	12 Months Ended
	Sep. 30, 2017
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

Note 8. Debt and Financing Ar40

Note 8. Debt and Financing Arrangements (Tables)	12 Months Ended
	Sep. 30, 2017
Short-term Debt [Line Items]
Schedule of Short-term Debt [Table Text Block]	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 %

Note 8. Debt and Financing Ar41

Note 8. Debt and Financing Arrangements Principal Payments (Tables)	12 Months Ended
	Sep. 30, 2017
Debt Instrument [Line Items]
Schedule of Maturities of Long-term Debt [Table Text Block]	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

Note 8. Debt and Financing Ar42

Note 8. Debt and Financing Arrangements Net Financing Charges (Tables)	12 Months Ended
	Sep. 30, 2017
Net Investment Income [Line Items]
Interest Income and Interest Expense Disclosure [Table Text Block]	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

Note 8. Debt and Financing Ar43

Note 8. Debt and Financing Arrangements Schedule of Long-term Debt (Tables)	12 Months Ended
	Sep. 30, 2017
Debt Instrument [Line Items]
Schedule of Long-term Debt Instruments [Table Text Block]	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

Note 9. Derivative Instrument44

Note 9. Derivative Instruments and Hedging Activities (Tables)	12 Months Ended
	Sep. 30, 2017
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, September 30, September 30, September 30, 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, September 30, September 30, September 30, 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, 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, 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, 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

Note 10. Fair Value Measureme45

Note 10. Fair Value Measurements (Tables)	12 Months Ended
	Sep. 30, 2017
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 $ —

Note 11. Stock Based Compensa46

Note 11. Stock Based Compensation (Tables)	12 Months Ended
	Sep. 30, 2017
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 Shares/Units 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

Note 12. Equity and Noncontro47

Note 12. Equity and Noncontrolling Interests (Tables)	12 Months Ended
	Sep. 30, 2017
Equity [Abstract]
Redeemable Noncontrolling Interest [Table Text Block]	Adient consolidates certain subsidiaries in which the noncontrolling interest party has within their control the right to require Adient to redeem all or a portion of its interest in the subsidiary. These redeemable noncontrolling interests are reported at their estimated redemption value. Any adjustment to the redemption value impacts retained earnings but does not impact net income. Redeemable noncontrolling interests which are redeemable only upon future events, the occurrence of which is not currently probable, are recorded at carrying value. The following table presents changes in the redeemable noncontrolling interests: 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 )

Note 13. Retirement Plans (Tabl

Note 13. Retirement Plans (Tables)	12 Months Ended
	Sep. 30, 2017
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 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 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]	In fiscal 2017, total Adient contributions to the defined benefit pension plans were $37 million , of which $2 million were voluntary contributions. Contributions of at least $13 million in cash to its defined benefit pension plans are expected in fiscal 2018. Projected benefit payments from the plans as of September 30, 2017 are estimated as follows (in millions): 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]	In fiscal 2017, total employer and employee contributions to the postretirement plans were $2 million . Adient does not expect to make any significant contributions to its postretirement plans in fiscal year 2018. Projected benefit payments from the plans as of September 30, 2017 are estimated as follows (in millions): 2018 $ 1 2019 1 2020 1 2021 1 2022 1 2023-2027 7

Note 14. Significant Restruct49

Note 14. Significant Restructuring and Impairment Costs (Tables)	12 Months Ended
	Sep. 30, 2017
2017 Plan [Domain]
Restructuring Cost and Reserve [Line Items]
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 Total Original Reserve $ 42 $ — $ 4 $ — $ 46 Utilized—cash (4 ) — (4 ) — (8 ) Utilized—noncash — — — — — Balance at September 30, 2017 $ 38 $ — $ — $ — $ 38
2016 Plan [Domain]
Restructuring Cost and Reserve [Line Items]
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 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 Cost and Reserve [Line Items]
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 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

Note 16. Income Taxes Consolida

Note 16. Income Taxes Consolidated Income Before Tax (Tables)	12 Months Ended
	Sep. 30, 2017
Operating Loss Carryforwards [Line Items]
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

Note 16. Income Taxes Component

Note 16. Income Taxes Components of the Provision (Tables)	12 Months Ended
	Sep. 30, 2017
Income Tax Disclosure [Abstract]
Schedule of Components of Income Tax Expense (Benefit) [Table Text Block]	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

Note 16. Income Taxes US Stat R

Note 16. Income Taxes US Stat Rec (Tables)	12 Months Ended
	Sep. 30, 2017
Income Tax Examination [Line Items]
Schedule of Effective Income Tax Rate Reconciliation [Table Text Block]	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 effective rate is lower than the statutory rate of 12.5% primarily due to benefits from global tax planning, notional interest deductions, foreign tax rate differentials, and foreign exchange, partially offset with a first quarter fiscal 2017 tax law change in Hungary, repatriation of foreign earnings, and changes in uncertain tax positions and valuation allowances. No items included in the other category are individually, or when appropriately aggregated, significant. The foreign tax rate differential benefit is primarily driven by the pretax book income of nonconsolidated partially-owned affiliates whose corresponding income tax expense is netted against equity income on the consolidated statements of income. Excluding nonconsolidated partially-owned affiliates, foreign tax rate differentials have a $21 million favorable impact on the effective tax rate as a result of losses earned in jurisdictions where the statutory rate is greater than 12.5% . 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

Note 16. Income Taxes Temporary

Note 16. Income Taxes Temporary Differences (Tables)	12 Months Ended
	Sep. 30, 2017
Operating Loss Carryforwards [Line Items]
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.

Note 16. Income Taxes Tax Exami

Note 16. Income Taxes Tax Examination (Tables)	12 Months Ended
	Sep. 30, 2017
Operating Loss Carryforwards [Line Items]
Summary of Income Tax Examinations [Table Text Block]	Adient is subject to income taxes in Ireland, the U.S. and other foreign jurisdictions. The following table provides the earliest open tax year by major jurisdiction for which Adient could be subject to income tax examination by the tax authorities: 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

Note 16. Income Taxes Unrecogni

Note 16. Income Taxes Unrecognized Tax Benefits (Tables)	12 Months Ended
	Sep. 30, 2017
Operating Loss Carryforwards [Line Items]
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

Note 17. Segment Reporting (Tab

Note 17. Segment Reporting (Tables)	12 Months Ended
	Sep. 30, 2017
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 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 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 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.

Note 17. Segment Reporting Geog

Note 17. Segment Reporting Geography (Tables)	12 Months Ended
	Sep. 30, 2017
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.

Note 18. NonConsolidated Part58

Note 18. NonConsolidated Partially-Owned Affiliates Equity Method Investment (Tables)	12 Months Ended
	Sep. 30, 2017
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

Note 20. Related Party Transa59

Note 20. Related Party Transactions (Tables)	12 Months Ended
	Sep. 30, 2017
Related Party Transactions [Abstract]
Schedule of Related Party Transactions [Table Text Block]	The following table sets forth the net sales to and purchases from related parties included in the consolidated statements of income: 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

Note 1. Significant Accountin60

Note 1. Significant Accounting Policies Revision (Details) - USD ($) $ / shares in Units, $ in Millions	12 Months Ended
	Sep. 30, 2017	Sep. 30, 2016	Sep. 30, 2015	Sep. 30, 2014
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Investments in and Advance to Affiliates, Subsidiaries, Associates, and Joint Ventures	$ 1,793	$ 1,714
Comprehensive Income (Loss), Net of Tax, Including Portion Attributable to Noncontrolling Interest	846	(1,496)	$ (5)
Sales Revenue, Goods, Net	16,213	16,790	20,023
Cost of Goods and Services Sold	14,805	15,181	18,171
Gross Profit	1,408	1,609	1,852
Income (Loss) from Equity Method Investments	522	344	280
Income (Loss) from Continuing Operations before Interest Expense, Interest Income, Income Taxes, Noncontrolling Interests, Net	1,193	399	956
Income (Loss) from Continuing Operations before Income Taxes, Noncontrolling Interest	1,061	377	944
Net Income (Loss), Including Portion Attributable to Noncontrolling Interest	962	(1,462)	526
Net Income (Loss) Attributable to Parent	$ 877	$ (1,546)	$ 460
Earnings Per Share, Basic	$ 9.38	$ (16.50)	$ 4.91
Earnings Per Share, Diluted	$ 9.34	$ (16.50)	$ 4.90
Comprehensive Income (Loss), Net of Tax, Attributable to Parent	$ 756	$ (1,575)	$ (63)
Assets	13,170	12,956	10,414
parents net investment	0	4,452
Stockholders' Equity Attributable to Parent	4,279	4,176
Stockholders' Equity, Including Portion Attributable to Noncontrolling Interest	4,592	4,307	5,744	$ 5,604
Liabilities and Equity	13,170	12,956
Income (Loss) from Equity Method Investments, Net of Dividends or Distributions	91	145	87
Net Cash Provided by (Used in) Operating Activities	746	(1,034)	397
Scenario, Previously Reported [Member]
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Investments in and Advance to Affiliates, Subsidiaries, Associates, and Joint Ventures		1,748
Comprehensive Income (Loss), Net of Tax, Including Portion Attributable to Noncontrolling Interest		(1,483)	10
Sales Revenue, Goods, Net		16,837	20,071
Cost of Goods and Services Sold		15,228	18,219
Gross Profit		1,609	1,852
Income (Loss) from Equity Method Investments		357	295
Income (Loss) from Continuing Operations before Interest Expense, Interest Income, Income Taxes, Noncontrolling Interests, Net		412	971
Income (Loss) from Continuing Operations before Income Taxes, Noncontrolling Interest		390	959
Net Income (Loss), Including Portion Attributable to Noncontrolling Interest		(1,449)	541
Net Income (Loss) Attributable to Parent		$ (1,533)	$ 475
Earnings Per Share, Basic		$ (16.36)	$ 5.07
Earnings Per Share, Diluted		$ (16.36)	$ 5.06
Comprehensive Income (Loss), Net of Tax, Attributable to Parent		$ (1,562)	$ (48)
Assets		12,990
parents net investment		4,486
Stockholders' Equity Attributable to Parent		4,210
Stockholders' Equity, Including Portion Attributable to Noncontrolling Interest		4,341	5,767	5,612
Liabilities and Equity		12,990
Income (Loss) from Equity Method Investments, Net of Dividends or Distributions		158	102
Restatement Adjustment [Member]
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Investments in and Advance to Affiliates, Subsidiaries, Associates, and Joint Ventures		(34)
Comprehensive Income (Loss), Net of Tax, Including Portion Attributable to Noncontrolling Interest		(13)	(15)
Sales Revenue, Goods, Net		(47)	(48)
Cost of Goods and Services Sold		(47)	(48)
Gross Profit		0	0
Income (Loss) from Equity Method Investments		(13)	(15)
Income (Loss) from Continuing Operations before Interest Expense, Interest Income, Income Taxes, Noncontrolling Interests, Net		(13)	(15)
Income (Loss) from Continuing Operations before Income Taxes, Noncontrolling Interest		(13)	(15)
Net Income (Loss), Including Portion Attributable to Noncontrolling Interest		(13)	(15)
Net Income (Loss) Attributable to Parent		$ (13)	$ (15)
Earnings Per Share, Basic		$ (0.14)	$ (0.16)
Earnings Per Share, Diluted		$ (0.14)	$ (0.16)
Comprehensive Income (Loss), Net of Tax, Attributable to Parent		$ (13)	$ (15)
Assets		(34)
parents net investment		(34)
Stockholders' Equity Attributable to Parent		(34)
Stockholders' Equity, Including Portion Attributable to Noncontrolling Interest		(34)	(23)	(8)
Liabilities and Equity		(34)
Income (Loss) from Equity Method Investments, Net of Dividends or Distributions		(13)	(15)
Net Cash Provided by (Used in) Operating Activities		0	0
Seating Segment [Domain]
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Sales Revenue, Goods, Net		16,790	17,069
Income (Loss) from Equity Method Investments	301	273	248
Assets	12,061	11,917	9,353
Parent [Member]
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Net Income (Loss) Attributable to Parent	877	(1,546)	460
Stockholders' Equity Attributable to Parent	4,279	4,176	5,603	5,445
Parent [Member] | Scenario, Previously Reported [Member]
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Stockholders' Equity Attributable to Parent			5,626	5,453
Parent [Member] | Restatement Adjustment [Member]
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Stockholders' Equity Attributable to Parent			(23)	(8)
Parent Net Investment [Member]
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Net Income (Loss) Attributable to Parent	65	(1,546)	460
Stockholders' Equity Attributable to Parent	$ 0	$ 4,452	5,850	5,169
Parent Net Investment [Member] | Scenario, Previously Reported [Member]
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Stockholders' Equity Attributable to Parent			5,873	5,177
Parent Net Investment [Member] | Restatement Adjustment [Member]
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Stockholders' Equity Attributable to Parent			$ (23)	$ (8)

Note 1. Significant Accountin61

Note 1. Significant Accounting Policies VIE (Details) $ in Millions	Sep. 30, 2017USD ($)Entity	Sep. 30, 2016USD ($)Entity
Variable Interest Entity, Number of Entities | Entity	2	2
Variable Interest Entity, Consolidated, Carrying Amount, Assets	$ 288	$ 326
Variable Interest Entity, Consolidated, Carrying Amount, Liabilities	169	219
Other Current Liabilities [Member]
Variable Interest Entity, Consolidated, Carrying Amount, Liabilities	169	219
Other Noncurrent Assets [Member]
Variable Interest Entity, Consolidated, Carrying Amount, Assets	56	45
Other Current Assets [Member]
Variable Interest Entity, Consolidated, Carrying Amount, Assets	$ 232	$ 281

Note 1. Significant Accountin62

Note 1. Significant Accounting Policies (Details) $ / shares in Units, $ in Millions	12 Months Ended
	Sep. 30, 2017USD ($)Entity$ / sharesRateshares	Sep. 30, 2016USD ($)Entity$ / sharesRateshares	Sep. 30, 2015USD ($)$ / sharesRateshares	Oct. 31, 2016shares	Sep. 30, 2014USD ($)
Net Cash Provided by (Used in) Operating Activities	$ 746	$ (1,034)	$ 397
Investments in and Advance to Affiliates, Subsidiaries, Associates, and Joint Ventures	1,793	1,714
Comprehensive Income (Loss), Net of Tax, Including Portion Attributable to Noncontrolling Interest	846	(1,496)	(5)
Sales Revenue, Goods, Net	16,213	16,790	20,023
Gross Profit	1,408	1,609	1,852
Income (Loss) from Equity Method Investments	522	344	280
Income (Loss) from Continuing Operations before Interest Expense, Interest Income, Income Taxes, Noncontrolling Interests, Net	1,193	399	956
Income (Loss) from Continuing Operations before Income Taxes, Noncontrolling Interest	1,061	377	944
Net Income (Loss), Including Portion Attributable to Noncontrolling Interest	962	(1,462)	526
Income (Loss) from Equity Method Investments, Net of Dividends or Distributions	$ (91)	$ (145)	(87)
Variable Interest Entity, Number of Entities | Entity	2	2
Common Stock, Shares Authorized | shares	500,000,000	0
Preferred Stock, Shares Authorized | shares	100,000,000	0
Preferred Stock, Par or Stated Value Per Share | $ / shares	$ 0.001	$ 0
Restricted Cash and Cash Equivalents		$ 2,000
Variable Interest Entity, Consolidated, Carrying Amount, Assets	$ 288	326
Net Income (Loss) Attributable to Parent	$ 877	$ (1,546)	$ 460
Weighted Average Number of Shares Outstanding, Basic | shares	93,500,000	93,700,000	93,700,000
Weighted Average Number of Shares Outstanding, Diluted | shares	93,900,000	93,700,000	93,800,000
Earnings Per Share, Basic | $ / shares	$ 9.38	$ (16.50)	$ 4.91
Earnings Per Share, Diluted | $ / shares	$ 9.34	$ (16.50)	$ 4.90
Variable Interest Entity, Consolidated, Carrying Amount, Liabilities	$ 169	$ 219
Escrow Deposit	2,000
Preproduction Costs Related to Long-term Supply Arrangements, Costs Capitalized	$ 343	$ 316
Common Stock, Shares, Issued | shares	93,142,283	0		93,671,810
Preproduction Costs Related to Long-term Supply Arrangements, Asset for Molds Dies and Tools Owned	$ 82	$ 62
Research and Development Expense	488	460	$ 599
Research and Development Expense Recovery	350	308	364
Foreign Currency Transaction Gain (Loss), before Tax	1	(40)	(26)
Comprehensive Income (Loss), Net of Tax, Attributable to Parent	756	(1,575)	(63)
Assets	13,170	12,956	10,414
parents net investment	0	4,452
Stockholders' Equity Attributable to Parent	4,279	4,176
Stockholders' Equity, Including Portion Attributable to Noncontrolling Interest	4,592	4,307	5,744		$ 5,604
Liabilities and Equity	13,170	12,956
Long-term Debt [Member]
Cumulative Effect of New Accounting Principle in Period of Adoption		43
Equity [Member]
Cumulative Effect of New Accounting Principle in Period of Adoption		61
Other Current Assets [Member]
Variable Interest Entity, Consolidated, Carrying Amount, Assets	232	281
Preproduction Costs Related to Long-term Supply Arrangements, Costs Capitalized	175	138
Other Noncurrent Assets [Member]
Cumulative Effect of New Accounting Principle in Period of Adoption		43
Variable Interest Entity, Consolidated, Carrying Amount, Assets	56	45
Preproduction Costs Related to Long-term Supply Arrangements, Costs Capitalized	168	178
Other Current Liabilities [Member]
Variable Interest Entity, Consolidated, Carrying Amount, Liabilities	169	219
Scenario, Previously Reported [Member]
Investments in and Advance to Affiliates, Subsidiaries, Associates, and Joint Ventures		1,748
Comprehensive Income (Loss), Net of Tax, Including Portion Attributable to Noncontrolling Interest		(1,483)	10
Sales Revenue, Goods, Net		16,837	20,071
Gross Profit		1,609	1,852
Income (Loss) from Equity Method Investments		357	295
Income (Loss) from Continuing Operations before Interest Expense, Interest Income, Income Taxes, Noncontrolling Interests, Net		412	971
Income (Loss) from Continuing Operations before Income Taxes, Noncontrolling Interest		390	959
Net Income (Loss), Including Portion Attributable to Noncontrolling Interest		(1,449)	541
Income (Loss) from Equity Method Investments, Net of Dividends or Distributions		(158)	(102)
Net Income (Loss) Attributable to Parent		$ (1,533)	$ 475
Earnings Per Share, Basic | $ / shares		$ (16.36)	$ 5.07
Earnings Per Share, Diluted | $ / shares		$ (16.36)	$ 5.06
Comprehensive Income (Loss), Net of Tax, Attributable to Parent		$ (1,562)	$ (48)
Assets		12,990
parents net investment		4,486
Stockholders' Equity Attributable to Parent		4,210
Stockholders' Equity, Including Portion Attributable to Noncontrolling Interest		4,341	5,767		5,612
Liabilities and Equity		12,990
Restatement Adjustment [Member]
Net Cash Provided by (Used in) Operating Activities		0	0
Investments in and Advance to Affiliates, Subsidiaries, Associates, and Joint Ventures		(34)
Comprehensive Income (Loss), Net of Tax, Including Portion Attributable to Noncontrolling Interest		(13)	(15)
Sales Revenue, Goods, Net		(47)	(48)
Gross Profit		0	0
Income (Loss) from Equity Method Investments		(13)	(15)
Income (Loss) from Continuing Operations before Interest Expense, Interest Income, Income Taxes, Noncontrolling Interests, Net		(13)	(15)
Income (Loss) from Continuing Operations before Income Taxes, Noncontrolling Interest		(13)	(15)
Net Income (Loss), Including Portion Attributable to Noncontrolling Interest		(13)	(15)
Income (Loss) from Equity Method Investments, Net of Dividends or Distributions		13	15
Net Income (Loss) Attributable to Parent		$ (13)	$ (15)
Earnings Per Share, Basic | $ / shares		$ (0.14)	$ (0.16)
Earnings Per Share, Diluted | $ / shares		$ (0.14)	$ (0.16)
Comprehensive Income (Loss), Net of Tax, Attributable to Parent		$ (13)	$ (15)
Assets		(34)
parents net investment		(34)
Stockholders' Equity Attributable to Parent		(34)
Stockholders' Equity, Including Portion Attributable to Noncontrolling Interest		(34)	(23)		(8)
Liabilities and Equity		(34)
Seating Segment [Domain]
Sales Revenue, Goods, Net		16,790	17,069
Income (Loss) from Equity Method Investments	301	273	248
Assets	12,061	11,917	9,353
Parent Net Investment [Member]
Net Income (Loss) Attributable to Parent	65	(1,546)	460
Stockholders' Equity Attributable to Parent	0	4,452	5,850		5,169
Parent Net Investment [Member] | Scenario, Previously Reported [Member]
Stockholders' Equity Attributable to Parent			5,873		5,177
Parent Net Investment [Member] | Restatement Adjustment [Member]
Stockholders' Equity Attributable to Parent			(23)		(8)
Parent [Member]
Net Income (Loss) Attributable to Parent	877	(1,546)	460
Stockholders' Equity Attributable to Parent	$ 4,279	$ 4,176	5,603		5,445
Parent [Member] | Scenario, Previously Reported [Member]
Stockholders' Equity Attributable to Parent			5,626		5,453
Parent [Member] | Restatement Adjustment [Member]
Stockholders' Equity Attributable to Parent			$ (23)		$ (8)
Fiat Chrysler Automobiles N.V. [Member]
Concentration Risk, Percentage | Rate		0.00%	0.00%
Ford Motor Company [Member]
Concentration Risk, Percentage | Rate		0.00%	0.00%
Volkswagen Group [Member]
Concentration Risk, Percentage | Rate	0.00%
Customer reimbursement contractually assured [Member]
Preproduction Costs Related to Long-term Supply Arrangements, Asset for Molds Dies and Tools Not Owned	$ 285	$ 203

Note 2. Acquisitions (Details)

Note 2. Acquisitions (Details) - USD ($) $ in Millions	12 Months Ended
	Sep. 30, 2017	Sep. 30, 2016	Sep. 30, 2015
Business Acquisition [Line Items]
Business Combination, Step Acquisition, Equity Interest in Acquiree, Remeasurement Gain	$ (151)	$ 0	$ 0
Payments to Acquire Businesses, Net of Cash Acquired	247	$ 0	18
Business Combination, Recognized Identifiable Assets Acquired, Goodwill, and Liabilities Assumed, Net			9
GAAS [Member]
Business Acquisition [Line Items]
Business Combination, Step Acquisition, Equity Interest in Acquiree, Remeasurement Gain	(151)
Business Combination, Step Acquisition, Equity Interest in Acquiree, Fair Value	(354)
Business Combination, Step Acquisition, Equity Interest in Acquiree, Remeasurement Gain	170
Noncash or Part Noncash Acquisition, Other Liabilities Assumed	(91)
Noncash or Part Noncash Acquisition, Payables Assumed	(83)
Noncash or Part Noncash Acquisition, Intangible Assets Acquired	$ 276
Acquired Finite-lived Intangible Assets, Weighted Average Useful Life	20 years
Fair Value Inputs, Comparability Adjustments	14.70%
Goodwill, Purchase Accounting Adjustments	$ 82
Noncash or Part Noncash Acquisition, Other Assets Acquired	3
Property, Plant and Equipment, Additions	17
Noncash or Part Noncash Acquisition, Inventory Acquired	2
Noncash or Part Noncash Acquisition, Accounts Receivable Acquired	46
Cash Acquired from Acquisition	102
Noncontrolling Interest, Change in Redemption Value	184
Futuris [Member]
Business Acquisition [Line Items]
Noncash or Part Noncash Acquisition, Debt Assumed	4
Payments to Acquire Businesses, Net of Cash Acquired	349
Business Acquisitions, Purchase Price Allocation, Year of Acquisition, Net Effect on Income	383
Noncash or Part Noncash Acquisition, Other Liabilities Assumed	(134)
Noncash or Part Noncash Acquisition, Payables Assumed	(85)
Noncash or Part Noncash Acquisition, Intangible Assets Acquired	$ 165
Acquired Finite-lived Intangible Assets, Weighted Average Useful Life	10 years
Fair Value Inputs, Comparability Adjustments	16.50%
Goodwill, Purchase Accounting Adjustments	$ 202
Noncash or Part Noncash Acquisition, Other Assets Acquired	17
Property, Plant and Equipment, Additions	49
Noncash or Part Noncash Acquisition, Inventory Acquired	42
Noncash or Part Noncash Acquisition, Accounts Receivable Acquired	93
Cash Acquired from Acquisition	34
Business Combination, Consideration Transferred	353
Business Combination, Separately Recognized Transactions, Additional Disclosures, Acquisition Cost Expensed	3
Interiors Segment [Member]
Business Acquisition [Line Items]
Business Combination, Step Acquisition, Equity Interest in Acquiree, Remeasurement Gain			(127)
Extraordinary Item, Gain (Loss), Net of Tax, Including Portion Attributable to Noncontrolling Interest			20
Increase (Decrease) in Assets Held-for-sale			43
Seating Segment [Member]
Business Acquisition [Line Items]
Business Combination, Step Acquisition, Equity Interest in Acquiree, Remeasurement Gain			10
Payments to Acquire Businesses, Net of Cash Acquired			18
Goodwill, Period Increase (Decrease)			$ 4
Short-term Debt [Member] | Futuris [Member]
Business Acquisition [Line Items]
Noncash or Part Noncash Acquisition, Debt Assumed	2
Debt [Member] | Futuris [Member]
Business Acquisition [Line Items]
Noncash or Part Noncash Acquisition, Debt Assumed	$ 2

Note 3. Inventories (Details)

Note 3. Inventories (Details) - USD ($) $ in Millions	Sep. 30, 2017	Sep. 30, 2016
Inventory Disclosure [Abstract]
Inventory, Raw Materials, Net of Reserves	$ 552	$ 502
Inventory, Work in Process, Net of Reserves	37	35
Inventory, Finished Goods, Net of Reserves	146	123
Inventory, Net	$ 735	$ 660

Note 4. Property, Plant and E65

Note 4. Property, Plant and Equipment (Details) - USD ($) $ in Millions	Sep. 30, 2017	Sep. 30, 2016
Property, Plant and Equipment [Line Items]
Buildings and Improvements, Gross	$ 1,357	$ 1,311
Machinery and Equipment, Gross	4,827	4,415
Construction in Progress, Gross	521	431
Land	149	159
Property, Plant and Equipment, Gross	6,854	6,316
Accumulated Depreciation, Depletion and Amortization, Property, Plant, and Equipment	(4,352)	(4,121)
Property, Plant and Equipment, Net	0	0
Property, Plant and Equipment, Net	2,502	2,195
Assets Leased to Others [Member]
Property, Plant and Equipment [Line Items]
Buildings and Improvements, Gross	162	187
Land	7	20
Accumulated Depreciation, Depletion and Amortization, Property, Plant, and Equipment	$ (123)	$ (126)

Note 5. Goodwill and Other In66

Note 5. Goodwill and Other Intangible Assets (Details) - USD ($) $ in Millions	12 Months Ended
	Sep. 30, 2017	Sep. 30, 2016	Sep. 30, 2015
Finite-Lived Intangible Assets [Line Items]
Amortization of Intangible Assets	$ 21	$ 17	$ 18
Finite-Lived Intangible Assets, Amortization Expense, Next Twelve Months	49
Finite-Lived Intangible Assets, Amortization Expense, Year Three	47
Product Warranty Accrual Disclosure [Abstract]
Intangible Assets, Gross (Excluding Goodwill)	656	199
Finite-Lived Intangible Assets, Accumulated Amortization	(113)	(86)
Intangible Assets, Net (Excluding Goodwill)	543	113
Patents [Member]
Product Warranty Accrual Disclosure [Abstract]
Intangible Assets, Gross (Excluding Goodwill)	30	28
Finite-Lived Intangible Assets, Accumulated Amortization	(15)	(13)
Intangible Assets, Net (Excluding Goodwill)	15	15
Customer Relationships [Member]
Product Warranty Accrual Disclosure [Abstract]
Intangible Assets, Gross (Excluding Goodwill)	545	100
Finite-Lived Intangible Assets, Accumulated Amortization	(64)	(48)
Intangible Assets, Net (Excluding Goodwill)	481	52
Trademarks [Member]
Product Warranty Accrual Disclosure [Abstract]
Intangible Assets, Gross (Excluding Goodwill)	59	56
Finite-Lived Intangible Assets, Accumulated Amortization	(26)	(19)
Intangible Assets, Net (Excluding Goodwill)	33	37
Other Intangible Assets [Member]
Product Warranty Accrual Disclosure [Abstract]
Intangible Assets, Gross (Excluding Goodwill)	22	15
Finite-Lived Intangible Assets, Accumulated Amortization	(8)	(6)
Intangible Assets, Net (Excluding Goodwill)	$ 14	$ 9

Note 5. Goodwill and Other In67

Note 5. Goodwill and Other Intangible Assets Intangible asset amortization (Details) - USD ($) $ in Millions	12 Months Ended
	Sep. 30, 2017	Sep. 30, 2016	Sep. 30, 2015
Finite-Lived Intangible Assets [Line Items]
Intangible Assets, Gross (Excluding Goodwill)	$ 656	$ 199
Finite-Lived Intangible Assets, Amortization Expense, Next Twelve Months	49
Finite-Lived Intangible Assets, Amortization Expense, Year Two	49
Finite-Lived Intangible Assets, Amortization Expense, Year Three	47
Finite-Lived Intangible Assets, Amortization Expense, Year Four	46
Finite-Lived Intangible Assets, Amortization Expense, Year Five	41
Finite-Lived Intangible Assets, Accumulated Amortization	113	86
Intangible Assets, Net (Excluding Goodwill)	543	113
Amortization of Intangible Assets	21	17	$ 18
Patents [Member]
Finite-Lived Intangible Assets [Line Items]
Intangible Assets, Gross (Excluding Goodwill)	30	28
Finite-Lived Intangible Assets, Accumulated Amortization	15	13
Intangible Assets, Net (Excluding Goodwill)	15	15
Customer Relationships [Member]
Finite-Lived Intangible Assets [Line Items]
Intangible Assets, Gross (Excluding Goodwill)	545	100
Finite-Lived Intangible Assets, Accumulated Amortization	64	48
Intangible Assets, Net (Excluding Goodwill)	481	52
Trademarks [Member]
Finite-Lived Intangible Assets [Line Items]
Intangible Assets, Gross (Excluding Goodwill)	59	56
Finite-Lived Intangible Assets, Accumulated Amortization	26	19
Intangible Assets, Net (Excluding Goodwill)	33	37
Other Intangible Assets [Member]
Finite-Lived Intangible Assets [Line Items]
Intangible Assets, Gross (Excluding Goodwill)	22	15
Finite-Lived Intangible Assets, Accumulated Amortization	8	6
Intangible Assets, Net (Excluding Goodwill)	$ 14	$ 9

Note 5. Goodwill and Other In68

Note 5. Goodwill and Other Intangible Assets Goodwill (Details) - USD ($) $ in Millions	12 Months Ended
	Sep. 30, 2017	Sep. 30, 2016	Sep. 30, 2015
Goodwill [Line Items]
Goodwill	$ 2,515	$ 2,179	$ 2,160
Goodwill, Acquired During Period	284	0
Goodwill, Written off Related to Sale of Business Unit	0	0
Goodwill, Foreign Currency Translation Gain (Loss)	$ 52	$ 19

Note 6. Product Warranties (Det

Note 6. Product Warranties (Details) - USD ($) $ in Millions	12 Months Ended
	Sep. 30, 2017	Sep. 30, 2016	Sep. 30, 2015
Product Warranties Disclosures [Abstract]
Standard Product Warranty Accrual	$ 19	$ 13	$ 12
Standard Product Warranty Accrual, Increase for Warranties Issued	3	9
Standard Product Warranty Accrual, Increase (Decrease) for Preexisting Warranties	4	(5)
Standard and Extended Product Warranty Accrual, Additions from Business Acquisition	9	0
Standard Product Warranty Accrual, Decrease for Payments	(10)	(4)
Standard Product Warranty Accrual, Foreign Currency Translation Gain (Loss)	$ 0	$ 1

Note 7. Leases Leases (Details)

Note 7. Leases Leases (Details) - USD ($) $ in Millions	12 Months Ended
	Sep. 30, 2017	Sep. 30, 2016	Sep. 30, 2015
Operating Leased Assets [Line Items]
Operating Leases, Rent Expense, Net	$ 126	$ 120	$ 171
Capital Leases, Future Minimum Payments Due, Next Twelve Months	3
Operating Leases, Future Minimum Payments Due, Next Twelve Months	114
Capital Leases, Future Minimum Payments Due in Two Years	2
Operating Leases, Future Minimum Payments, Due in Two Years	81
Capital Leases, Future Minimum Payments Due in Three Years	0
Operating Leases, Future Minimum Payments, Due in Three Years	62
Capital Leases, Future Minimum Payments Due in Four Years	0
Operating Leases, Future Minimum Payments, Due in Four Years	50
Capital Leases, Future Minimum Payments Due in Five Years	0
Operating Leases, Future Minimum Payments, Due in Five Years	36
Capital Leases, Future Minimum Payments Due Thereafter	0
Operating Leases, Future Minimum Payments, Due Thereafter	52
Capital Leases, Future Minimum Payments Due	5
Operating Leases, Future Minimum Payments Due	395
Capital Leases, Future Minimum Payments, Interest Included in Payments	1
Capital Lease Obligations	$ 4	$ 2

Note 8. Debt and Financing Ar71

Note 8. Debt and Financing Arrangements (Details) $ in Billions	12 Months Ended
	Sep. 30, 2017USD ($)Rate
Line of Credit Facility [Line Items]
Line of Credit Facility, Description	3.5x adjusted EBITDA
Line of Credit [Member]
Line of Credit Facility [Line Items]
Long-term Debt | $	$ 1.5
Revolving Credit Facility [Member]
Line of Credit Facility [Line Items]
Long-term Debt | $	$ 1.5
Line Of Credit Commitment Fee Year 1 [Member]
Line of Credit Facility [Line Items]
Line of Credit Facility, Commitment Fee Percentage	0.625%
Line Of Credit Commitment Fee Year 2 and 3 [Member]
Line of Credit Facility [Line Items]
Line of Credit Facility, Commitment Fee Percentage	1.25%
Line Of Credit Commitment Fee Year 4 and After [Member]
Line of Credit Facility [Line Items]
Line of Credit Facility, Commitment Fee Percentage	2.50%

Note 8. Debt and Financing Ar72

Note 8. Debt and Financing Arrangements Schedule of Long Term Debt (Details) $ in Millions, € in Billions	3 Months Ended	12 Months Ended
	Mar. 31, 2017USD ($)	Sep. 30, 2017USD ($)Rate	Sep. 30, 2017EUR (€)Rate	Sep. 30, 2016USD ($)Rate	Sep. 30, 2015USD ($)Rate
Debt Instrument [Line Items]
Long-term Debt, Maturities, Repayments of Principal in Next Twelve Months		$ 2
Long-term Debt, Maturities, Repayments of Principal in Year Two		2
Long-term Debt, Maturities, Repayments of Principal in Year Three		56
Short-term Bank Loans and Notes Payable		36		$ 41	$ 17
Repayments of Debt	$ 100	200
Capital Lease Obligations		4		2
Debt Issuance Costs, Net		(38)		(43)
Gross Long Term Debt		3,442		3,480
Current Portion of Long Term Debt		2		38
Net Long Term Debt		$ 3,440		$ 3,442
Short-term Debt, Weighted Average Interest Rate | Rate		0.00%	0.00%	0.00%	0.00%
Long-term Debt, Maturities, Repayments of Principal in Year Four		$ 1,144
Long-term Debt, Maturities, Repayments of Principal in Year Five		195
Revolving Credit Facility [Member]
Debt Instrument [Line Items]
Long-term Debt		1,200		$ 1,500
Other Debt Obligations [Member]
Debt Instrument [Line Items]
Long-term Debt		1		2
United States of America, Dollars | Unsecured Debt [Member]
Debt Instrument [Line Items]
Long-term Debt		$ 900		900
Debt Instrument, Interest Rate, Stated Percentage		4.875%	4.875%
Euro Member Countries, Euro | Unsecured Debt [Member]
Debt Instrument [Line Items]
Long-term Debt		$ 1,180	€ 1	1,119
Debt Instrument, Interest Rate, Stated Percentage		3.50%	3.50%
Minimum [Member]
Debt Instrument [Line Items]
Drawn Portion Credit Facilities | Rate		1.25%
Net Leverage Ratio Required by Debt Covenant | Rate		0.15%
Maximum [Member]
Debt Instrument [Line Items]
Drawn Portion Credit Facilities		2.25%
Net Leverage Ratio Required by Debt Covenant | Rate		0.35%
European Union [Member] | Euro Member Countries, Euro | Unsecured Debt [Member]
Debt Instrument [Line Items]
Long-term Debt		$ 195		$ 0
Consolidated Entities [Member] | European Union [Member] | Euro Member Countries, Euro | Unsecured Debt [Member]
Debt Instrument [Line Items]
Long-term Debt		165
Euribor Future [Member] | Consolidated Entities [Member] | European Union [Member] | Euro Member Countries, Euro | Unsecured Debt [Member]
Debt Instrument [Line Items]
Long-term Debt		$ 0

Note 8. Debt and Financing Ar73

Note 8. Debt and Financing Arrangements Financing Charges (Details) - USD ($) $ in Millions	12 Months Ended
	Sep. 30, 2017	Sep. 30, 2016	Sep. 30, 2015
Debt Instrument, Annual Principal Payment	$ 129	$ 5	$ 10
Interest Expense, Debt, Excluding Amortization	126	20	11
Amortization of Debt Issuance Costs	10	4	2
Interest Income, Other	(4)	(2)	(1)
Interest Income (Expense), Net	$ 132	$ 22	$ 12

Note 9. Derivative Instrument74

Note 9. Derivative Instruments and Hedging Activities (Details)	Sep. 30, 2017
Derivative Instruments and Hedging Activities Disclosure [Abstract]
Percentage Of Foreign Exchange Rate Exposure Hedged Minimum	70.00%
Percentage Of Foreign Exchange Rate Exposure Hedged Maximum	90.00%

Note 9. Derivative Instrument75

Note 9. Derivative Instruments and Hedging Activities Derivative Assets and Liabilities (Details) $ in Millions, € in Billions	Sep. 30, 2017USD ($)	Sep. 30, 2017EUR (€)	Jun. 30, 2017USD ($)	Sep. 30, 2016USD ($)
Designated as Hedging Instrument [Member]
Derivatives, Fair Value [Line Items]
Derivative Asset	$ 5			$ 9
Derivative Liability	1,189			1,150
Designated as Hedging Instrument [Member] | Long-term Debt [Member]
Derivatives, Fair Value [Line Items]
Derivative Instruments in Hedges, Net Investment in Foreign Operations, Liabilities, Fair Value	1,180	€ 1		1,119
Not Designated as Hedging Instrument [Member]
Derivatives, Fair Value [Line Items]
Derivative Asset	3			40
Derivative Liability	2			8
Not Designated as Hedging Instrument [Member] | Long-term Debt [Member]
Derivatives, Fair Value [Line Items]
Derivative Instruments in Hedges, Net Investment in Foreign Operations, Liabilities, Fair Value	0			0
Foreign Exchange Contract [Member] | Other Current Assets [Member]
Derivatives, Fair Value [Line Items]
Derivative Asset, Current	4			49
Derivative Liability, Current	1
Foreign Exchange Contract [Member] | Other Current Liabilities [Member]
Derivatives, Fair Value [Line Items]
Derivative Liability, Current	8			39
Foreign Exchange Contract [Member] | Other Noncurrent Liabilities [Member]
Derivatives, Fair Value [Line Items]
Derivative Liability, Current	3
Foreign Exchange Contract [Member] | Designated as Hedging Instrument [Member] | Other Current Assets [Member]
Derivatives, Fair Value [Line Items]
Derivative Asset, Current			$ 4	9
Foreign Exchange Contract [Member] | Designated as Hedging Instrument [Member] | Other Noncurrent Assets [Member]
Derivatives, Fair Value [Line Items]
Derivative Asset, Current	1			0
Foreign Exchange Contract [Member] | Designated as Hedging Instrument [Member] | Other Current Liabilities [Member]
Derivatives, Fair Value [Line Items]
Derivative Liability, Current			6	31
Foreign Exchange Contract [Member] | Designated as Hedging Instrument [Member] | Other Noncurrent Liabilities [Member]
Derivatives, Fair Value [Line Items]
Derivative Asset, Current	3			0
Foreign Exchange Contract [Member] | Not Designated as Hedging Instrument [Member] | Other Current Assets [Member]
Derivatives, Fair Value [Line Items]
Derivative Asset, Current			0	40
Foreign Exchange Contract [Member] | Not Designated as Hedging Instrument [Member] | Other Noncurrent Assets [Member]
Derivatives, Fair Value [Line Items]
Derivative Asset, Current	0			0
Foreign Exchange Contract [Member] | Not Designated as Hedging Instrument [Member] | Other Current Liabilities [Member]
Derivatives, Fair Value [Line Items]
Derivative Liability, Current			$ 2	8
Foreign Exchange Contract [Member] | Not Designated as Hedging Instrument [Member] | Other Noncurrent Liabilities [Member]
Derivatives, Fair Value [Line Items]
Derivative Asset, Current	0			0
Equity Swap [Member] | Other Noncurrent Assets [Member]
Derivatives, Fair Value [Line Items]
Hedging Assets, Noncurrent	3
Equity Swap [Member] | Designated as Hedging Instrument [Member] | Other Noncurrent Assets [Member]
Derivatives, Fair Value [Line Items]
Hedging Assets, Noncurrent	0			0
Equity Swap [Member] | Not Designated as Hedging Instrument [Member] | Other Noncurrent Assets [Member]
Derivatives, Fair Value [Line Items]
Hedging Assets, Noncurrent	$ 3			$ 0
Unsecured Debt [Member] | Euro Member Countries, Euro
Derivatives, Fair Value [Line Items]
Debt Instrument, Interest Rate, Stated Percentage	3.50%	3.50%

Note 9. Derivative Instrument76

Note 9. Derivative Instruments and Hedging Activities Derivative Assets and Liabilities Offsetting (Details) - USD ($) $ in Millions	Sep. 30, 2017	Sep. 30, 2016
Derivative Instruments and Hedging Activities Disclosure [Abstract]
Derivative Asset, Fair Value, Gross Asset	$ 8	$ 49
Derivative Liability, Fair Value, Gross Liability	1,191	1,158
Derivative Asset, Collateral, Obligation to Return Cash, Offset	(2)	(1)
Derivative Liability, Collateral, Right to Reclaim Cash, Offset	(2)	(1)
Derivative Asset, Fair Value, Amount Not Offset Against Collateral	6	48
Derivative Liability, Fair Value, Amount Not Offset Against Collateral	$ 1,189	$ 1,157

Note 9. Derivative Instrument77

Note 9. Derivative Instruments and Hedging Activities Derivatives Gains and Losses (Details) - USD ($) $ in Millions	12 Months Ended
	Sep. 30, 2017	Sep. 30, 2016	Sep. 30, 2015
Derivative Instruments, Gain (Loss) [Line Items]
Unrealized Gain (Loss) on Foreign Currency Derivatives, Net, before Tax	$ 3	$ 34	$ 8
Gain (Loss) on Foreign Currency Derivative Instruments Not Designated as Hedging Instruments	19	7	15
Derivatives used in Net Investment Hedge, Increase (Decrease), Gross of Tax	(61)	(24)	16
Amount of Ineffectiveness on Net Investment Hedges	0
Cost of Sales [Member]
Derivative Instruments, Gain (Loss) [Line Items]
Derivative Instruments, Gain (Loss) Reclassified from Accumulated OCI into Income, Effective Portion, Net	(13)	31	22
Gain (Loss) on Foreign Currency Derivative Instruments Not Designated as Hedging Instruments	(20)	10	1
Interest Expense [Member]
Derivative Instruments, Gain (Loss) [Line Items]
Gain (Loss) on Foreign Currency Derivative Instruments Not Designated as Hedging Instruments	36	(3)	14
Selling, General and Administrative Expenses [Member]
Derivative Instruments, Gain (Loss) [Line Items]
Gain (Loss) on Foreign Currency Derivative Instruments Not Designated as Hedging Instruments	$ 3	$ 0	$ 0

Note 10. Fair Value Measureme78

Note 10. Fair Value Measurements Recurring Fair Value Measurements (Details) - USD ($) $ in Millions	Sep. 30, 2017	Sep. 30, 2016
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Assets, Fair Value Disclosure, Recurring	$ 8	$ 49
Liabilities, Fair Value Disclosure, Recurring	11	39
Fair Value, Inputs, Level 1 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Assets, Fair Value Disclosure, Recurring	0	0
Liabilities, Fair Value Disclosure, Recurring	0	0
Fair Value, Inputs, Level 2 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Assets, Fair Value Disclosure, Recurring	8	49
Liabilities, Fair Value Disclosure, Recurring	11	39
Fair Value, Inputs, Level 3 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Assets, Fair Value Disclosure, Recurring	0	0
Liabilities, Fair Value Disclosure, Recurring	0	0
Other Noncurrent Assets [Member] | Equity Swap [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Hedging Assets, Noncurrent	3
Other Noncurrent Assets [Member] | Equity Swap [Member] | Fair Value, Inputs, Level 1 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Hedging Assets, Noncurrent	0
Other Noncurrent Assets [Member] | Equity Swap [Member] | Fair Value, Inputs, Level 2 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Hedging Assets, Noncurrent	3
Other Noncurrent Assets [Member] | Equity Swap [Member] | Fair Value, Inputs, Level 3 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Hedging Assets, Noncurrent	0
Other Current Liabilities [Member] | Foreign Exchange Contract [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Derivative Liability, Current	8	39
Other Current Liabilities [Member] | Foreign Exchange Contract [Member] | Fair Value, Inputs, Level 1 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Derivative Liability, Current	0	0
Other Current Liabilities [Member] | Foreign Exchange Contract [Member] | Fair Value, Inputs, Level 2 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Derivative Liability, Current	8	39
Other Current Liabilities [Member] | Foreign Exchange Contract [Member] | Fair Value, Inputs, Level 3 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Derivative Liability, Current	0	0
Other Current Assets [Member] | Foreign Exchange Contract [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Derivative Asset, Current	4	49
Derivative Liability, Current	1
Other Current Assets [Member] | Foreign Exchange Contract [Member] | Fair Value, Inputs, Level 1 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Derivative Asset, Current	0	0
Derivative Liability, Current	0
Other Current Assets [Member] | Foreign Exchange Contract [Member] | Fair Value, Inputs, Level 2 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Derivative Asset, Current	4	49
Derivative Liability, Current	1
Other Current Assets [Member] | Foreign Exchange Contract [Member] | Fair Value, Inputs, Level 3 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Derivative Asset, Current	0	$ 0
Derivative Liability, Current	0
Other Noncurrent Liabilities [Member] | Foreign Exchange Contract [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Derivative Liability, Current	3
Other Noncurrent Liabilities [Member] | Foreign Exchange Contract [Member] | Fair Value, Inputs, Level 1 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Derivative Liability, Current	0
Other Noncurrent Liabilities [Member] | Foreign Exchange Contract [Member] | Fair Value, Inputs, Level 2 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Derivative Liability, Current	3
Other Noncurrent Liabilities [Member] | Foreign Exchange Contract [Member] | Fair Value, Inputs, Level 3 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Derivative Liability, Current	$ 0

Note 11. Stock Based Compensa79

Note 11. Stock Based Compensation (Details) - USD ($)	3 Months Ended	9 Months Ended	12 Months Ended
	Dec. 31, 2016	Jun. 30, 2017	Sep. 30, 2017	Sep. 30, 2016	Sep. 30, 2015
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Weighted Average Grant Date Fair Value				$ 13.15	$ 15.53
Share-based Compensation Arrangement by Share-based Payment Award, Options, Exercises in Period, Intrinsic Value			$ 18,000,000	$ 4,000,000	$ 30,000,000
Share-based Compensation Arrangement by Share-based Payment Award, Options, Nonvested, Number of Shares			236,034
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Grants in Period, Weighted Average Grant Date Fair Value			$ 44.60	$ 0
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Nonvested, Intrinsic Value, Amount Per Share				$ 0
Share-based Compensation			$ 45,000,000	$ 28,000,000	16,000,000
Employee Service Share-based Compensation, Tax Benefit from Compensation Expense			21,000,000	11,000,000	6,000,000
Adient Share Bifurcation		1
JCI Share Bifurcation		10
Employee Service Share-based Compensation, Nonvested Awards, Compensation Not yet Recognized, Stock Options			$ 0
Former Parent Outstanding Remaining Contractual Life			4 years 9 months 18 days
Former Parent Outstanding Aggregate Intrinsic Value			$ 12,000,000
Adient Outstanding Remaining Contractual Life			4 years 1 month 6 days
Adient Outstanding Aggregate Intrinsic Value			$ 10,000,000
Former Parent Exercisable Remaining Contractual Life			4 years 1 month 6 days
Former Parent Exercisable Aggregate Intrinsic Value			$ 12,000,000
Adient Exercisable Remaining Contractual Life			3 years 7 months 6 days
Adient Exercisable Aggregate Intrinsic Value			$ 9,000,000
Share-based Compensation Arrangement by Share-based Payment Award, Options, Exercisable, Intrinsic Value			$ 1,000,000	$ 4,000,000	$ 7,000,000
Employee Stock Option [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Weighted Average Exercise Price			$ 32.04	$ 32.42
Weighted Average Price Exercised Prior to 10.31.2016	$ 27.22
Weighted Average Options Forfeited prior to 10.31.2016	31.71
Weighted Average Options Converted Prior to 10.31.2016	33.28
Weighted Average Options Converted at Separation	$ 32.49
Options Forfeited prior to 10.31.2016	3,330
Options Converted Prior to 10.31.2016	169,125
optionsconvertedatseparation	2,495,543
Share-based Compensation, Shares Authorized under Stock Option Plans, Exercise Price Range, Number of Outstanding Options				2,336,028
Adient Weighted Average Exercisable			$ 31.34
Adient Weighted Average Outstanding			$ 33.32
Share-based Compensation Arrangement by Share-based Payment Award, Options, Vested and Expected to Vest, Outstanding, Number			1,422,133
Share-based Compensation Arrangement by Share-based Payment Award, Options, Exercisable, Weighted Average Exercise Price			$ 29.58
Share-based Compensation, Shares Authorized under Stock Option Plans, Exercise Price Range, Exercisable Options, Weighted Average Exercise Price			4 years 8 months 12 days
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Intrinsic Value			$ 22,000,000
Share-based Compensation Arrangement by Share-based Payment Award, Options, Nonvested Options Forfeited, Number of Shares			3,126
Share-based Compensation Arrangement by Share-based Payment Award, Options, Number of Shares, Period Increase (Decrease)			(1,070,284)
Share-based Compensation Arrangements by Share-based Payment Award, Options, Forfeitures in Period, Weighted Average Exercise Price			$ 26.32
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Grants in Period			0
Share-based Compensation Arrangements by Share-based Payment Award, Options, Exercises in Period, Weighted Average Exercise Price			$ 27.58
Share-based Compensation, Shares Authorized under Stock Option Plans, Exercise Price Range, Number of Exercisable Options			1,151,192
Options Exercised Prior to 10.31.2016	6,280
Share-based Compensation Arrangements by Share-based Payment Award, Options, Grants in Period, Weighted Average Exercise Price			$ 0
Former Parent Weighted Average Outstanding			$ 31.83
formerparentoptionsoutstanding			1,221,817
Adientoutstandingoptions			200,316
Former Parent Weighted Average Exercisable			$ 29.26
formerparentoptionsexercisable			975,505
adientoptionsexercisable			175,687
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Weighted Average Remaining Contractual Term			4 years
Share-based Compensation Arrangement by Share-based Payment Award, Options, Exercisable, Intrinsic Value			$ 21,000,000
Restricted Stock [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-based Compensation Arrangements by Share-based Payment Award, Options, Grants in Period, Weighted Average Exercise Price			$ 45.19
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Nonvested, Number			2,252,438	1,320,448
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Grants in Period			(1,162,213)
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Nonvested, Intrinsic Value, Amount Per Share			$ 60,000,000
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Grants in Period, Weighted Average Grant Date Fair Value			$ 45.49	$ 46.42
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Vested in Period, Weighted Average Grant Date Fair Value			$ 50.29
Share-based Compensation Arrangement by Share-based Payment Award, Options, Vested, Number of Shares			(281,539)
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Forfeited in Period			(83,710)
Adientoutstandingoptions			1,241,471
Weighted Average Options Converted Prior to 10.31.2016	$ 48.06
Options Converted Prior to 10.31.2016	135,026
Weighted Average Options Converted at Separation		$ 46.57
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Forfeitures, Weighted Average Grant Date Fair Value			$ 44.08
optionsconvertedatseparation		1,455,474
Former Parent Weighted Average Remaining Contractual Term			$ 45.57
formerparentoptionsoutstanding			1,010,967
Adient Weighted Average Remaining Contractual Term			$ 45.42
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Weighted Average Exercise Price			2 years
Stock Appreciation Rights (SARs) [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-based Compensation Arrangements by Share-based Payment Award, Options, Grants in Period, Weighted Average Exercise Price			$ 0
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Nonvested, Number			549,158	654,694
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Grants in Period			0
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Grants in Period, Weighted Average Grant Date Fair Value			$ 28.12	$ 31.26
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Aggregate Intrinsic Value, Nonvested			$ 549,158
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Vested in Period, Weighted Average Grant Date Fair Value			$ 32.35
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Forfeited in Period			(6,309)
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Nonvested, Weighted Average Exercisable			$ 27.10
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Nonvested, Exercisable			511,854
Share-based Compensation, Shares Authorized under Stock Option Plans, Exercise Price Range, Outstanding Options, Exercisble Remaining Contractual Term			3 years 7 months 6 days
Former Parent Weighted Average Exercisable			$ 26.78
Share-based Compensation, Shares Authorized under Stock Option Plans, Exercise Price Range, Exercisable Options, Weighted Average Exercise Price			3 years 9 months 18 days
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Aggregate Intrinsic Value, Outstanding			$ 9,000,000
formerparentoptionsexercisable			461,841
Former Parent Exercisable Remaining Contractual Life			3 years 7 months 6 days
Former Parent Exercisable Aggregate Intrinsic Value			$ 6,000,000
Adient Weighted Average Exercisable			$ 30.12
adientoptionsexercisable			50,013
Adient Exercisable Remaining Contractual Life			3 years 6 months
Adient Exercisable Aggregate Intrinsic Value			$ 3,000,000
Adient Outstanding Remaining Contractual Life			3 years 9 months 18 days
Adient Outstanding Aggregate Intrinsic Value			$ 3,000,000
Weighted Average Price Exercised Prior to 10.31.2016	$ 29.68
Options Exercised Prior to 10.31.2016	(9,470)
Share-based Compensation Arrangement by Share-based Payment Award, Options, Number of Shares, Period Increase (Decrease)			(131,470)
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Forfeitures, Weighted Average Grant Date Fair Value			$ 45.95
Share-based Compensation, Shares Authorized under Stock Option Plans, Exercise Price Range, Number of Exercisable Options			511,854
Former Parent Outstanding Remaining Contractual Life			3 years 9 months 18 days
Former Parent Outstanding Aggregate Intrinsic Value			$ 6,000,000
Share-based Compensation Arrangement by Share-based Payment Award, Options, Exercisable, Intrinsic Value			9,000,000
SARS Weighted Average Options Converted Prior to 10.31.2016	$ 33.16
SARS Converted Prior to 10.31.2016	41,713
SARS Weighted Average Options Converted at Separation	$ 31.40
SARSconvertedatseparation	686,937
SARS Former Parent Weighted Average Outstanding			$ 27.79
SARS formerparentoptionsoutstanding			495,754
SARS Adient Weighted Average Outstanding			$ 31.19
SARS Adientoutstandingoptions			53,404
Performance Shares [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-based Compensation Arrangements by Share-based Payment Award, Options, Grants in Period, Weighted Average Exercise Price			$ 44.60
PSU Weighted Average Price Converted 10.31.2016	$ 0
PSU converted 10.31.2016	0
Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Gross			236,034
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Vested in Period, Weighted Average Grant Date Fair Value			$ 0
Share-based Compensation Arrangement by Share-based Payment Award, Options, Vested, Number of Shares			0
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Forfeited in Period			0
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Forfeitures, Weighted Average Grant Date Fair Value			$ 0
Employee Service Share-based Compensation, Nonvested Awards, Compensation Not yet Recognized, Stock Options			$ 18,000,000
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Weighted Average Exercise Price			2 years 1 month 6 days

Note 12. Equity and Noncontro80

Note 12. Equity and Noncontrolling Interests (Details) - USD ($) $ / shares in Units, $ in Millions	3 Months Ended		12 Months Ended
	Sep. 30, 2017	Jun. 30, 2017	Sep. 30, 2017	Sep. 30, 2016	Sep. 30, 2015
Equity [Abstract]
Non-cash Settlement With Parent			$ 1,500
Common Stock, Dividends, Per Share, Cash Paid	$ 0.275	$ 0.275
Common Stock, Dividends, Per Share, Declared	$ 0.275		$ 0.825	$ 0	$ 0
Stock Repurchased During Period, Shares			573,437
Payments for Repurchase of Common Stock			$ 40	$ 0	$ 0

Note 12. Equity and Noncontro81

Note 12. Equity and Noncontrolling Interests Redeemable Noncontrolling Interest (Details) - USD ($) $ in Millions	12 Months Ended
	Sep. 30, 2017	Sep. 30, 2016	Sep. 30, 2015
Redeemable Noncontrolling Interest [Line Items]
Redeemable Noncontrolling Interest Beginning Balance	$ 34	$ 31	$ 27
Net Income (Loss) Attributable to Redeemable Noncontrolling Interest	25	25	16
Other Comprehensive Income (Loss), Foreign Currency Transaction and Translation Adjustment, Net of Tax	(133)	(36)	(520)
Redeemable Noncontrolling Interest Ending Balance	28	34	31
Temporary Equity, Foreign Currency Translation Adjustments	0	1	(3)
Temporary Equity, Stock Issued During Period, Value, New Issues	$ (31)	$ (23)	$ (9)

Note 12. Equity and Noncontro82

Note 12. Equity and Noncontrolling Interests Changes in AOCI (Details) - USD ($) $ in Millions	12 Months Ended
	Sep. 30, 2017	Sep. 30, 2016	Sep. 30, 2015
Accumulated Other Comprehensive Income (Loss) [Line Items]
Other Comprehensive Income (Loss), Foreign Currency Transaction and Translation Adjustment, Net of Tax	$ (133)	$ (36)	$ (520)
Other Comprehensive Income (Loss), Unrealized Gain (Loss) on Derivatives Arising During Period, Net of Tax	17	3	(11)
Other Comprehensive (Income) Loss, Amortization Adjustment from AOCI, Pension and Other Postretirement Benefit Plans, for Net Prior Service Cost (Credit), Net of Tax	0	(1)	0
Accumulated Other Comprehensive Income (Loss), Net of Tax	(397)	(276)
Other Comprehensive Income (Loss), Foreign Currency Translation Adjustment, Tax	0	(28)	9
Other Comprehensive Income (Loss), Unrealized Gain (Loss) on Derivatives Arising During Period, Tax	1	10	1
Other Comprehensive Income (Loss), Reclassification Adjustment from AOCI on Derivatives, Tax	2	(8)	(6)
Other Comprehensive Income (Loss) [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
AOCI CTA Beginning Balance	(260)	(229)	283
Other Comprehensive Income (Loss), Foreign Currency Transaction and Translation Adjustment, Net of Tax	(138)	(31)	(512)
AOCI CTA Ending Balance	(398)	(260)	(229)
AOCI, Cumulative Gain (Loss) on Derivatives, Beginning Balance	(14)	(17)	(6)
Other Comprehensive Income (Loss), Unrealized Gain (Loss) on Derivatives Arising During Period, Net of Tax	6	26	5
Other Comprehensive Income (Loss), Reclassification Adjustment from AOCI on Derivatives, Net of Tax	11	(23)	(16)
AOCI, Cumulative Gain (Loss) on Derivatives, Ending Balance	3	(14)	(17)
AOCI, Pension and OBEB, Beginning Balance	(2)	(1)	(1)
Other Comprehensive (Income) Loss, Amortization Adjustment from AOCI, Pension and Other Postretirement Benefit Plans, for Net Prior Service Cost (Credit), Net of Tax	0	(1)	0
AOCI, Pension and OPEB, Ending Balance	(2)	(2)	(1)
Accumulated Other Comprehensive Income (Loss), Net of Tax	$ (397)	$ (276)	$ (247)

Note 13. Retirement Plans (Deta

Note 13. Retirement Plans (Details) - USD ($)	12 Months Ended
	Sep. 30, 2017	Sep. 30, 2016	Sep. 30, 2015
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Fair Value, Measurement with Unobservable Inputs Reconciliation, Recurring Basis, Asset, Sales	$ 1,000,000
Fair Value, Measurement with Unobservable Inputs Reconciliation, Recurring Basis, Asset, Gain (Loss) Included in Earnings	3,000,000	$ 1,000,000
Defined Contribution Plan, Cost Recognized	58,000,000
Pension and Other Postretirement Benefit Contributions	38,000,000	35,000,000	$ 25,000,000
Benefit Plan Expense Allocated from Former Parent (DB & DC)	0	21,000,000	32,000,000
Defined Benefit Plan, Pension Plans with Accumulated Benefit Obligations in Excess of Plan Assets, Aggregate Projected Benefit Obligation	472,000,000	519,000,000
Defined Benefit Plan, Pension Plans with Accumulated Benefit Obligations in Excess of Plan Assets, Aggregate Accumulated Benefit Obligation	450,000,000	495,000,000
Defined Benefit Plan, Pension Plans with Accumulated Benefit Obligations in Excess of Plan Assets, Aggregate Fair Value of Plan Assets	342,000,000	331,000,000
Voluntary contributions to defined benefit plans.	2,000,000
Prescription Drug Benefit, Effect of Subsidy on Net Periodic Postretirement Benefit Cost	0
Defined Benefit Plan, Amortization of Gains (Losses)	45,000,000	(110,000,000)	(6,000,000)
Pension Plan [Member]
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Defined Benefit Plan, Accumulated Benefit Obligation	577,000,000	613,000,000
Defined Benefit Plan, Fair Value of Plan Assets	491,000,000	457,000,000	421,000,000
Net Asset Value Excluded from Fair Value Hierarchy	107,000,000	97,000,000
Pension and Other Postretirement Benefit Contributions	37,000,000
Defined Benefit Plan, Expected Future Benefit Payments, Next Twelve Months	26,000,000
Defined Benefit Plan, Expected Future Benefit Payments, Year Two	27,000,000
Defined Benefit Plan, Expected Future Benefit Payments, Year Three	28,000,000
Defined Benefit Plan, Expected Future Benefit Payments, Year Four	27,000,000
Defined Benefit Plan, Expected Future Benefit Payments, Year Five	33,000,000
Defined Benefit Plan, Expected Future Benefit Payments, Five Fiscal Years Thereafter	176,000,000
Defined Benefit Plans, Estimated Future Employer Contributions in Next Fiscal Year	13,000,000
Pension and Other Postretirement Benefit Plans, Accumulated Other Comprehensive Income (Loss), before Tax	2,000,000	2,000,000
Defined Benefit Plan, Amount to be Amortized from Accumulated Other Comprehensive Income (Loss) Next Fiscal Year	0
Defined Benefit Plan, Benefit Obligation	600,000,000	637,000,000	527,000,000
Defined Benefit Plan, Service Cost	8,000,000	8,000,000	10,000,000
Defined Benefit Plan, Interest Cost	12,000,000	16,000,000	19,000,000
Defined Benefit Plan, Contributions by Plan Participants	0	0
Defined Benefit Plan, Actuarial Gain (Loss)	(51,000,000)	132,000,000
Defined Benefit Plan, Benefits and Settlements Paid Obligation	29,000,000	30,000,000
Defined Benefit Plan, Other Changes	0	14,000,000
Defined Benefit Plan, Foreign Currency Exchange Rate Gain (Loss)	23,000,000	(30,000,000)
Defined Benefit Plan, Actual Return on Plan Assets	9,000,000	44,000,000
Defined Benefit Plan, Contributions by Employer and Employee	37,000,000	35,000,000
Defined Benefit Plan, Benefits and Settlements Paid Assets	29,000,000	30,000,000
Defined Benefit Plan, Other Changes Assets	0	16,000,000
Defined Benefit Plan, Foreign Currency Exchange Rate Changes, Plan Assets	17,000,000	(29,000,000)
Defined Benefit Plan, Funded Status of Plan	(109,000,000)	(180,000,000)
Defined Benefit Plan, Assets for Plan Benefits	22,000,000	8,000,000
Pension and Other Postretirement Defined Benefit Plans, Liabilities	131,000,000	188,000,000
Defined Benefit Plan, Amounts Recognized in Balance Sheet	(109,000,000)	(180,000,000)
Defined Benefit Plan, Expected Return on Plan Assets	(17,000,000)	(22,000,000)	(21,000,000)
Defined Benefit Plan, Amortization of Gains (Losses)	(43,000,000)	109,000,000	6,000,000
Defined Benefit Plan, Recognized Net Gain (Loss) Due to Settlements	0	1,000,000	0
Defined Benefit Plan, Net Periodic Benefit Cost	$ (40,000,000)	$ 112,000,000	$ 14,000,000
Other Postretirement Benefit Plan [Member]
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Defined Benefit Plan, Assumptions Used Calculating Net Periodic Benefit Cost, Discount Rate	3.25%	3.80%	4.35%
Defined Benefit Plan, Assumptions Used Calculating Benefit Obligation, Discount Rate	3.50%	3.25%
Defined Benefit Plan, Accumulated Benefit Obligation	$ 0	$ 0
Defined Benefit Plan, Fair Value of Plan Assets	15,000,000	12,000,000	$ 13,000,000
Net Asset Value Excluded from Fair Value Hierarchy	0	0
Pension and Other Postretirement Benefit Contributions	2,000,000
Defined Benefit Plan, Expected Future Benefit Payments, Next Twelve Months	1,000,000
Defined Benefit Plan, Expected Future Benefit Payments, Year Two	1,000,000
Defined Benefit Plan, Expected Future Benefit Payments, Year Three	1,000,000
Defined Benefit Plan, Expected Future Benefit Payments, Year Four	1,000,000
Defined Benefit Plan, Expected Future Benefit Payments, Year Five	1,000,000
Defined Benefit Plan, Expected Future Benefit Payments, Five Fiscal Years Thereafter	7,000,000
Defined Benefit Plans, Estimated Future Employer Contributions in Next Fiscal Year	0
Pension and Other Postretirement Benefit Plans, Accumulated Other Comprehensive Income (Loss), before Tax	0	0
Defined Benefit Plan, Amount to be Amortized from Accumulated Other Comprehensive Income (Loss) Next Fiscal Year	0
Defined Benefit Plan, Benefit Obligation	16,000,000	16,000,000	15,000,000
Defined Benefit Plan, Service Cost	0	0	1,000,000
Defined Benefit Plan, Interest Cost	1,000,000	0	1,000,000
Defined Benefit Plan, Contributions by Plan Participants	1,000,000	1,000,000
Defined Benefit Plan, Actuarial Gain (Loss)	0	2,000,000
Defined Benefit Plan, Benefits and Settlements Paid Obligation	1,000,000	2,000,000
Defined Benefit Plan, Other Changes	(1,000,000)	0
Defined Benefit Plan, Foreign Currency Exchange Rate Gain (Loss)	0	0
Defined Benefit Plan, Actual Return on Plan Assets	2,000,000	1,000,000
Defined Benefit Plan, Contributions by Employer and Employee	2,000,000	1,000,000
Defined Benefit Plan, Benefits and Settlements Paid Assets	1,000,000	2,000,000
Defined Benefit Plan, Other Changes Assets	0	(1,000,000)
Defined Benefit Plan, Foreign Currency Exchange Rate Changes, Plan Assets	0	0
Defined Benefit Plan, Funded Status of Plan	(1,000,000)	(4,000,000)
Defined Benefit Plan, Assets for Plan Benefits	0	0
Pension and Other Postretirement Defined Benefit Plans, Liabilities	1,000,000	4,000,000
Defined Benefit Plan, Amounts Recognized in Balance Sheet	(1,000,000)	(4,000,000)
Defined Benefit Plan, Expected Return on Plan Assets	0	0	(1,000,000)
Defined Benefit Plan, Amortization of Gains (Losses)	(2,000,000)	1,000,000	0
Defined Benefit Plan, Recognized Net Gain (Loss) Due to Settlements	0	0	0
Defined Benefit Plan, Net Periodic Benefit Cost	$ (1,000,000)	$ 1,000,000	$ 1,000,000
Defined Benefit Plan, Assumptions Used Calculating Net Periodic Benefit Cost, Expected Long-term Return on Assets	3.35%	3.80%	4.00%
Cash [Member] | Pension Plan [Member]
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Defined Benefit Plan, Fair Value of Plan Assets	$ 10,000,000	$ 13,000,000
Net Asset Value Excluded from Fair Value Hierarchy	0	0
Domestic Equity Securities [Member] | Pension Plan [Member]
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Defined Benefit Plan, Fair Value of Plan Assets	23,000,000	39,000,000
Net Asset Value Excluded from Fair Value Hierarchy	19,000,000	19,000,000
Domestic Equity Securities [Member] | Other Postretirement Benefit Plan [Member]
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Defined Benefit Plan, Fair Value of Plan Assets	4,000,000	3,000,000
Net Asset Value Excluded from Fair Value Hierarchy	0	0
International Developed Equity Securities [Member] | Pension Plan [Member]
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Defined Benefit Plan, Fair Value of Plan Assets	74,000,000	45,000,000
Net Asset Value Excluded from Fair Value Hierarchy	22,000,000	19,000,000
International Developed Equity Securities [Member] | Other Postretirement Benefit Plan [Member]
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Defined Benefit Plan, Fair Value of Plan Assets	5,000,000	1,000,000
Net Asset Value Excluded from Fair Value Hierarchy	0	0
International Emerging Equity Securities [Member] | Pension Plan [Member]
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Defined Benefit Plan, Fair Value of Plan Assets	10,000,000	7,000,000
Net Asset Value Excluded from Fair Value Hierarchy	4,000,000	4,000,000
International Emerging Equity Securities [Member] | Other Postretirement Benefit Plan [Member]
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Defined Benefit Plan, Fair Value of Plan Assets		1,000,000
Net Asset Value Excluded from Fair Value Hierarchy		0
Government Debt Securities (US & Foreign) [Member] | Pension Plan [Member]
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Defined Benefit Plan, Fair Value of Plan Assets	195,000,000	172,000,000
Net Asset Value Excluded from Fair Value Hierarchy	32,000,000	23,000,000
Government Debt Securities (US & Foreign) [Member] | Other Postretirement Benefit Plan [Member]
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Defined Benefit Plan, Fair Value of Plan Assets	3,000,000	1,000,000
Net Asset Value Excluded from Fair Value Hierarchy	0	0
Corporate Debt Securities [Member] | Pension Plan [Member]
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Defined Benefit Plan, Fair Value of Plan Assets	80,000,000	90,000,000
Net Asset Value Excluded from Fair Value Hierarchy	15,000,000	15,000,000
Corporate Debt Securities [Member] | Other Postretirement Benefit Plan [Member]
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Defined Benefit Plan, Fair Value of Plan Assets	3,000,000	4,000,000
Net Asset Value Excluded from Fair Value Hierarchy	0	0
Commodities Investment [Member] | Other Postretirement Benefit Plan [Member]
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Defined Benefit Plan, Fair Value of Plan Assets		1,000,000
Net Asset Value Excluded from Fair Value Hierarchy		0
Hedge Funds [Member] | Pension Plan [Member]
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Defined Benefit Plan, Fair Value of Plan Assets	73,000,000	65,000,000
Net Asset Value Excluded from Fair Value Hierarchy	0	0
Real Estate Funds [Member] | Pension Plan [Member]
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Defined Benefit Plan, Fair Value of Plan Assets	26,000,000	26,000,000
Net Asset Value Excluded from Fair Value Hierarchy	15,000,000	17,000,000
Real Estate Funds [Member] | Other Postretirement Benefit Plan [Member]
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Defined Benefit Plan, Fair Value of Plan Assets		1,000,000
Net Asset Value Excluded from Fair Value Hierarchy		0
Fair Value, Inputs, Level 1 [Member] | Pension Plan [Member]
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Defined Benefit Plan, Fair Value of Plan Assets	200,000,000	230,000,000
Fair Value, Inputs, Level 1 [Member] | Other Postretirement Benefit Plan [Member]
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Defined Benefit Plan, Fair Value of Plan Assets	15,000,000	12,000,000
Fair Value, Inputs, Level 1 [Member] | Cash [Member] | Pension Plan [Member]
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Defined Benefit Plan, Fair Value of Plan Assets	10,000,000	13,000,000
Fair Value, Inputs, Level 1 [Member] | Domestic Equity Securities [Member] | Pension Plan [Member]
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Defined Benefit Plan, Fair Value of Plan Assets	4,000,000	20,000,000
Fair Value, Inputs, Level 1 [Member] | Domestic Equity Securities [Member] | Other Postretirement Benefit Plan [Member]
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Defined Benefit Plan, Fair Value of Plan Assets	4,000,000	3,000,000
Fair Value, Inputs, Level 1 [Member] | International Developed Equity Securities [Member] | Pension Plan [Member]
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Defined Benefit Plan, Fair Value of Plan Assets	52,000,000	26,000,000
Fair Value, Inputs, Level 1 [Member] | International Developed Equity Securities [Member] | Other Postretirement Benefit Plan [Member]
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Defined Benefit Plan, Fair Value of Plan Assets	5,000,000	1,000,000
Fair Value, Inputs, Level 1 [Member] | International Emerging Equity Securities [Member] | Pension Plan [Member]
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Defined Benefit Plan, Fair Value of Plan Assets	6,000,000	3,000,000
Fair Value, Inputs, Level 1 [Member] | International Emerging Equity Securities [Member] | Other Postretirement Benefit Plan [Member]
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Defined Benefit Plan, Fair Value of Plan Assets		1,000,000
Fair Value, Inputs, Level 1 [Member] | Government Debt Securities (US & Foreign) [Member] | Pension Plan [Member]
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Defined Benefit Plan, Fair Value of Plan Assets	76,000,000	98,000,000
Fair Value, Inputs, Level 1 [Member] | Government Debt Securities (US & Foreign) [Member] | Other Postretirement Benefit Plan [Member]
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Defined Benefit Plan, Fair Value of Plan Assets	3,000,000	1,000,000
Fair Value, Inputs, Level 1 [Member] | Corporate Debt Securities [Member] | Pension Plan [Member]
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Defined Benefit Plan, Fair Value of Plan Assets	52,000,000	70,000,000
Fair Value, Inputs, Level 1 [Member] | Corporate Debt Securities [Member] | Other Postretirement Benefit Plan [Member]
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Defined Benefit Plan, Fair Value of Plan Assets	3,000,000	4,000,000
Fair Value, Inputs, Level 1 [Member] | Commodities Investment [Member] | Other Postretirement Benefit Plan [Member]
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Defined Benefit Plan, Fair Value of Plan Assets		1,000,000
Fair Value, Inputs, Level 1 [Member] | Hedge Funds [Member] | Pension Plan [Member]
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Defined Benefit Plan, Fair Value of Plan Assets	0	0
Fair Value, Inputs, Level 1 [Member] | Real Estate Funds [Member] | Pension Plan [Member]
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Defined Benefit Plan, Fair Value of Plan Assets	0	0
Fair Value, Inputs, Level 1 [Member] | Real Estate Funds [Member] | Other Postretirement Benefit Plan [Member]
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Defined Benefit Plan, Fair Value of Plan Assets		1,000,000
Fair Value, Inputs, Level 2 [Member] | Pension Plan [Member]
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Defined Benefit Plan, Fair Value of Plan Assets	173,000,000	121,000,000
Fair Value, Inputs, Level 2 [Member] | Other Postretirement Benefit Plan [Member]
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Defined Benefit Plan, Fair Value of Plan Assets	0	0
Fair Value, Inputs, Level 2 [Member] | Cash [Member] | Pension Plan [Member]
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Defined Benefit Plan, Fair Value of Plan Assets	0	0
Fair Value, Inputs, Level 2 [Member] | Domestic Equity Securities [Member] | Pension Plan [Member]
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Defined Benefit Plan, Fair Value of Plan Assets	0	0
Fair Value, Inputs, Level 2 [Member] | Domestic Equity Securities [Member] | Other Postretirement Benefit Plan [Member]
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Defined Benefit Plan, Fair Value of Plan Assets	0	0
Fair Value, Inputs, Level 2 [Member] | International Developed Equity Securities [Member] | Pension Plan [Member]
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Defined Benefit Plan, Fair Value of Plan Assets	0	0
Fair Value, Inputs, Level 2 [Member] | International Developed Equity Securities [Member] | Other Postretirement Benefit Plan [Member]
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Defined Benefit Plan, Fair Value of Plan Assets	0	0
Fair Value, Inputs, Level 2 [Member] | International Emerging Equity Securities [Member] | Pension Plan [Member]
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Defined Benefit Plan, Fair Value of Plan Assets	0	0
Fair Value, Inputs, Level 2 [Member] | International Emerging Equity Securities [Member] | Other Postretirement Benefit Plan [Member]
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Defined Benefit Plan, Fair Value of Plan Assets		0
Fair Value, Inputs, Level 2 [Member] | Government Debt Securities (US & Foreign) [Member] | Pension Plan [Member]
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Defined Benefit Plan, Fair Value of Plan Assets	87,000,000	51,000,000
Fair Value, Inputs, Level 2 [Member] | Government Debt Securities (US & Foreign) [Member] | Other Postretirement Benefit Plan [Member]
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Defined Benefit Plan, Fair Value of Plan Assets	0	0
Fair Value, Inputs, Level 2 [Member] | Corporate Debt Securities [Member] | Pension Plan [Member]
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Defined Benefit Plan, Fair Value of Plan Assets	13,000,000	5,000,000
Fair Value, Inputs, Level 2 [Member] | Corporate Debt Securities [Member] | Other Postretirement Benefit Plan [Member]
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Defined Benefit Plan, Fair Value of Plan Assets	0	0
Fair Value, Inputs, Level 2 [Member] | Commodities Investment [Member] | Other Postretirement Benefit Plan [Member]
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Defined Benefit Plan, Fair Value of Plan Assets		0
Fair Value, Inputs, Level 2 [Member] | Hedge Funds [Member] | Pension Plan [Member]
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Defined Benefit Plan, Fair Value of Plan Assets	73,000,000	65,000,000
Fair Value, Inputs, Level 2 [Member] | Real Estate Funds [Member] | Pension Plan [Member]
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Defined Benefit Plan, Fair Value of Plan Assets	0	0
Fair Value, Inputs, Level 2 [Member] | Real Estate Funds [Member] | Other Postretirement Benefit Plan [Member]
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Defined Benefit Plan, Fair Value of Plan Assets		0
Fair Value, Inputs, Level 3 [Member] | Pension Plan [Member]
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Defined Benefit Plan, Fair Value of Plan Assets	11,000,000	9,000,000
Fair Value, Inputs, Level 3 [Member] | Other Postretirement Benefit Plan [Member]
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Defined Benefit Plan, Fair Value of Plan Assets	0	0
Fair Value, Inputs, Level 3 [Member] | Cash [Member] | Pension Plan [Member]
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Defined Benefit Plan, Fair Value of Plan Assets	0	0
Fair Value, Inputs, Level 3 [Member] | Domestic Equity Securities [Member] | Pension Plan [Member]
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Defined Benefit Plan, Fair Value of Plan Assets	0	0
Fair Value, Inputs, Level 3 [Member] | Domestic Equity Securities [Member] | Other Postretirement Benefit Plan [Member]
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Defined Benefit Plan, Fair Value of Plan Assets	0	0
Fair Value, Inputs, Level 3 [Member] | International Developed Equity Securities [Member] | Pension Plan [Member]
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Defined Benefit Plan, Fair Value of Plan Assets	0	0
Fair Value, Inputs, Level 3 [Member] | International Developed Equity Securities [Member] | Other Postretirement Benefit Plan [Member]
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Defined Benefit Plan, Fair Value of Plan Assets	0	0
Fair Value, Inputs, Level 3 [Member] | International Emerging Equity Securities [Member] | Pension Plan [Member]
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Defined Benefit Plan, Fair Value of Plan Assets	0	0
Fair Value, Inputs, Level 3 [Member] | International Emerging Equity Securities [Member] | Other Postretirement Benefit Plan [Member]
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Defined Benefit Plan, Fair Value of Plan Assets		0
Fair Value, Inputs, Level 3 [Member] | Government Debt Securities (US & Foreign) [Member] | Pension Plan [Member]
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Defined Benefit Plan, Fair Value of Plan Assets	0	0
Fair Value, Inputs, Level 3 [Member] | Government Debt Securities (US & Foreign) [Member] | Other Postretirement Benefit Plan [Member]
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Defined Benefit Plan, Fair Value of Plan Assets	0	0
Fair Value, Inputs, Level 3 [Member] | Corporate Debt Securities [Member] | Pension Plan [Member]
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Defined Benefit Plan, Fair Value of Plan Assets	0	0
Fair Value, Inputs, Level 3 [Member] | Corporate Debt Securities [Member] | Other Postretirement Benefit Plan [Member]
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Defined Benefit Plan, Fair Value of Plan Assets	0	0
Fair Value, Inputs, Level 3 [Member] | Commodities Investment [Member] | Other Postretirement Benefit Plan [Member]
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Defined Benefit Plan, Fair Value of Plan Assets		0
Fair Value, Inputs, Level 3 [Member] | Hedge Funds [Member] | Pension Plan [Member]
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Defined Benefit Plan, Fair Value of Plan Assets	0	0
Fair Value, Inputs, Level 3 [Member] | Real Estate Funds [Member] | Pension Plan [Member]
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Defined Benefit Plan, Fair Value of Plan Assets	$ 11,000,000	9,000,000	$ 8,000,000
Fair Value, Inputs, Level 3 [Member] | Real Estate Funds [Member] | Other Postretirement Benefit Plan [Member]
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Defined Benefit Plan, Fair Value of Plan Assets		$ 0
United States Pension Plan of US Entity [Member] | Pension Plan [Member]
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Defined Benefit Plan, Assumptions Used Calculating Net Periodic Benefit Cost, Discount Rate	3.70%	4.40%	4.35%
Defined Benefit Plan, Assumptions Used Calculating Benefit Obligation, Discount Rate	3.85%	3.70%
Defined Benefit Plan, Assumptions Used Calculating Net Periodic Benefit Cost, Expected Long-term Return on Assets	5.50%	7.50%	7.50%
Non-US [Member] | Pension Plan [Member]
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Defined Benefit Plan, Assumptions Used Calculating Net Periodic Benefit Cost, Discount Rate	2.10%	3.40%	3.50%
Defined Benefit Plan, Assumptions Used Calculating Benefit Obligation, Discount Rate	2.60%	2.10%
Defined Benefit Plan, Assumptions Used Calculating Benefit Obligation, Rate of Compensation Increase	3.55%	4.00%
Defined Benefit Plan, Assumptions Used Calculating Net Periodic Benefit Cost, Expected Long-term Return on Assets	3.80%	4.45%	5.40%
Defined Benefit Plan, Assumptions Used Calculating Net Periodic Benefit Cost, Rate of Compensation Increase	4.00%	3.00%	3.00%

Note 14. Significant Restruct84

Note 14. Significant Restructuring and Impairment Costs (Details)	12 Months Ended
	Sep. 30, 2017USD ($)Employees	Sep. 30, 2016USD ($)	Sep. 30, 2015USD ($)	Sep. 30, 2014USD ($)
Restructuring Cost and Reserve [Line Items]
Restructuring Costs and Asset Impairment Charges	$ 46,000,000	$ 332,000,000	$ 182,000,000
Restructuring Reserve	$ 236,000,000	351,000,000
Seating Restructuring		315,000,000
Interiors Restructuring		17,000,000
Other Restructuring Costs		22,000,000
Restructuring and Related Cost, Number of Positions Eliminated, Inception to Date | Employees	6,200
Document Period End Date	Sep. 30, 2017
Restructuring and Related Cost, Number of Positions Eliminated | Employees	3,200
Number of Plants Closed Since Inception	15
Number of Plants Closed	$ 9
2017 Plan [Domain]
Restructuring Cost and Reserve [Line Items]
Restructuring Costs and Asset Impairment Charges	46,000,000
Restructuring Reserve	38,000,000	46,000,000
Restructuring Charges	(8,000,000)
RestructuringReserveNonCashChargesandOther	0
2016 Plan [Domain]
Restructuring Cost and Reserve [Line Items]
Restructuring Reserve	160,000,000	213,000,000	332,000,000
Restructuring Charges	(60,000,000)	(30,000,000)
RestructuringReserveNonCashChargesandOther	7,000,000	89,000,000
2015 Plan [Domain]
Restructuring Cost and Reserve [Line Items]
Restructuring Reserve	16,000,000	112,000,000	154,000,000	$ 182,000,000
Restructuring Charges	(94,000,000)	(41,000,000)		(1,000,000)
RestructuringReserveNonCashChargesandOther	2,000,000	1,000,000		27,000,000
Employee Severance [Member] | 2017 Plan [Domain]
Restructuring Cost and Reserve [Line Items]
Restructuring Reserve	38,000,000	42,000,000
Restructuring Charges	(4,000,000)
RestructuringReserveNonCashChargesandOther	0
Employee Severance [Member] | 2016 Plan [Domain]
Restructuring Cost and Reserve [Line Items]
Restructuring Reserve	146,000,000	194,000,000	223,000,000
Restructuring Charges	(48,000,000)	(29,000,000)
RestructuringReserveNonCashChargesandOther	0	0
Employee Severance [Member] | 2015 Plan [Domain]
Restructuring Cost and Reserve [Line Items]
Restructuring Reserve	19,000,000	113,000,000	154,000,000	155,000,000
Restructuring Charges	(94,000,000)	(41,000,000)		(1,000,000)
RestructuringReserveNonCashChargesandOther	0	0		0
Indefinite-lived Intangible Assets [Member] | 2017 Plan [Domain]
Restructuring Cost and Reserve [Line Items]
Restructuring Reserve	0	0
Restructuring Charges	0
RestructuringReserveNonCashChargesandOther	0
Indefinite-lived Intangible Assets [Member] | 2016 Plan [Domain]
Restructuring Cost and Reserve [Line Items]
Restructuring Reserve	0	0	87,000,000
Restructuring Charges	0	0
RestructuringReserveNonCashChargesandOther	0	87,000,000
Indefinite-lived Intangible Assets [Member] | 2015 Plan [Domain]
Restructuring Cost and Reserve [Line Items]
Restructuring Reserve	0	0	0	27,000,000
Restructuring Charges	0	0		0
RestructuringReserveNonCashChargesandOther	0	0		27,000,000
Other Restructuring [Member] | 2017 Plan [Domain]
Restructuring Cost and Reserve [Line Items]
Restructuring Reserve	0	4,000,000
Restructuring Charges	(4,000,000)
RestructuringReserveNonCashChargesandOther	0
Other Restructuring [Member] | 2016 Plan [Domain]
Restructuring Cost and Reserve [Line Items]
Restructuring Reserve	9,000,000	21,000,000	22,000,000
Restructuring Charges	(12,000,000)	(1,000,000)
RestructuringReserveNonCashChargesandOther	0	0
Foreign Currency Gain (Loss) [Member] | 2017 Plan [Domain]
Restructuring Cost and Reserve [Line Items]
Restructuring Reserve	0	0
Restructuring Charges	0
RestructuringReserveNonCashChargesandOther	0
Foreign Currency Gain (Loss) [Member] | 2016 Plan [Domain]
Restructuring Cost and Reserve [Line Items]
Restructuring Reserve	5,000,000	2,000,000	0
Restructuring Charges	0	0
RestructuringReserveNonCashChargesandOther	7,000,000	2,000,000
Foreign Currency Gain (Loss) [Member] | 2015 Plan [Domain]
Restructuring Cost and Reserve [Line Items]
Restructuring Reserve	3,000,000	1,000,000	$ 0	0
Restructuring Charges	0	0		0
RestructuringReserveNonCashChargesandOther	$ 2,000,000	$ 1,000,000		$ 0

Note 15. Impairment of Long-L85

Note 15. Impairment of Long-Lived Assets (Details) - USD ($) $ in Millions	3 Months Ended			12 Months Ended
	Sep. 30, 2016	Jun. 30, 2016	Mar. 31, 2016	Sep. 30, 2017	Sep. 30, 2016	Sep. 30, 2015
Impaired Long-Lived Assets Held and Used [Line Items]
Asset Impairment Charges	$ 46	$ 32	$ 9	$ 0	$ 87	$ 27
Seating Segment [Member]
Impaired Long-Lived Assets Held and Used [Line Items]
Asset Impairment Charges					86
Interiors Segment [Member]
Impaired Long-Lived Assets Held and Used [Line Items]
Asset Impairment Charges					$ 1

Note 16. Income Taxes statement

Note 16. Income Taxes statement details (Details) - USD ($) $ in Millions	3 Months Ended			9 Months Ended	12 Months Ended
	Sep. 30, 2016	Jun. 30, 2016	Mar. 31, 2016	Jun. 30, 2016	Sep. 30, 2017	Sep. 30, 2016	Sep. 30, 2015	Sep. 30, 2014
Operating Loss Carryforwards [Line Items]
Operating Loss Carryforwards, Valuation Allowance					$ 1,407
Undistributed Earnings of Domestic Subsidiaries					1,100
Restructuring Costs and Asset Impairment Charges					$ 46	$ 332	$ 182
Effective Income Tax Rate Reconciliation, at Federal Statutory Income Tax Rate, Percent					0.00%
Unrecognized Tax Benefits	$ 596				$ 193	596	390	$ 284
Deferred Tax Assets, Tax Deferred Expense, Reserves and Accruals, Deferred Rent	431				83	431
Effective Income Tax Rate Reconciliation at Federal Statutory Income Tax Rate, Amount						136	336
Income Tax Expense (Benefit)					99	1,839	418
Effective Income Tax Rate Reconciliation, State and Local Income Taxes, Amount						0	15
Effective Income Tax Rate Reconciliation, Foreign Income Tax Rate Differential, Amount					(67)	(92)	(13)
Effective Income Tax Rate Reconciliation, Tax Contingency, Foreign, Amount						(207)	(252)
Effective Income Tax Rate Reconciliation, Deduction, Amount					21
Effective Income Tax Rate Reconciliation, Tax Credit, Amount						7	6
Effective Income Tax Rate Reconciliation, Disposition of Business, Amount						1,988	356
Effective Income Tax Rate Reconciliation, Repatriation of Foreign Earnings, Amount							75
Unrecognized Tax Benefits, Period Increase (Decrease)						471
Effective Income Tax Rate Reconciliation, Change in Deferred Tax Assets Valuation Allowance, Amount						14	(13)
Effective Income Tax Rate Reconciliation, Other Adjustments, Amount						7	(5)
Deferred Tax Assets, Net	832				746	832
Deferred Tax Assets, Tax Deferred Expense, Compensation and Benefits	95				58	95
Deferred Tax Assets, Operating Loss Carryforwards	288				340	288
Deferred Tax Assets, Property, Plant and Equipment	0				3	0
Deferred Tax Assets, Goodwill and Intangible Assets	0				463	0
Deferred Tax Assets, in Process Research and Development	9				9	9
Deferred Tax Assets, Investment in Subsidiaries	265				0	265
Deferred Tax Assets, Other	11				13	11
Deferred Tax Assets, Gross	1,099				969	1,099
Deferred Tax Assets, Valuation Allowance	267				223	267
Deferred Tax Liabilities, Property, Plant and Equipment	23				0	23
Deferred Tax Liabilities, Undistributed Foreign Earnings	108				95	108
Deferred Tax Liabilities, Intangible Assets	110				0	110
Deferred Tax Liabilities, Investment in Noncontrolled Affiliates	0				15	0
Deferred Tax Liabilities, Gross	241				110	241
Deferred Tax Liabilities, Net	591				636	591
Unrecognized Tax Benefits, Increase Resulting from Current Period Tax Positions					76	288	138
Unrecognized Tax Benefits, Increase Resulting from Prior Period Tax Positions					5	0	0
Unrecognized Tax Benefits, Decrease Resulting from Prior Period Tax Positions					471	65	32
Unrecognized Tax Benefits, Decrease Resulting from Settlements with Taxing Authorities					7	15	0
Unrecognized Tax Benefits, Reduction Resulting from Lapse of Applicable Statute of Limitations					6	2	0
Unrecognized Tax Benefits, Interest on Income Taxes Accrued	11				3	11	10
Other Tax Expense (Benefit)					5		218
Undistributed Earnings of Foreign Subsidiaries					14,100
Effective Income Tax Rate Reconciliation, Nondeductible Expense, Restructuring Charges, Amount			$ 7
Tax Adjustments, Settlements, and Unusual Provisions	89	$ 85	$ 778	$ 1,891
Business Combination, Step Acquisition, Equity Interest in Acquiree, Remeasurement Gain					151	0	0
Income Taxes Paid					148
PaidPriortoSeparation					$ 16
Hungarian Tax Rate Change					0.00%
Deferred Tax Assets, Operating Loss Carryforwards, Subject to Expiration					$ 809
Deferred Tax Assets, Operating Loss Carryforwards, Not Subject to Expiration					468
SOUTH AFRICA
Operating Loss Carryforwards [Line Items]
Valuation Allowances and Reserves, Period Increase (Decrease)							13
UNITED KINGDOM
Operating Loss Carryforwards [Line Items]
Valuation Allowances and Reserves, Period Increase (Decrease)						12
SLOVAKIA
Operating Loss Carryforwards [Line Items]
Valuation Allowances and Reserves, Period Increase (Decrease)						5
GERMANY
Operating Loss Carryforwards [Line Items]
Valuation Allowances and Reserves, Period Increase (Decrease)						83
IRELAND
Operating Loss Carryforwards [Line Items]
Income (Loss) from Continuing Operations before Equity Method Investments, Income Taxes, Noncontrolling Interest					(6)	0	0
UNITED STATES
Operating Loss Carryforwards [Line Items]
Income (Loss) from Continuing Operations before Equity Method Investments, Income Taxes, Noncontrolling Interest					122	330	493
Foreign Tax Authority [Member]
Operating Loss Carryforwards [Line Items]
Income (Loss) from Continuing Operations before Equity Method Investments, Income Taxes, Noncontrolling Interest					945	47	451
IRELAND
Operating Loss Carryforwards [Line Items]
Effective Income Tax Rate Reconciliation at Federal Statutory Income Tax Rate, Amount					133
Income Tax Expense (Benefit)					99
Effective Income Tax Rate Reconciliation, State and Local Income Taxes, Amount					(10)
Effective Income Tax Rate Reconciliation, Deduction, Amount					28
Effective Income Tax Rate Reconciliation, Tax Credit, Amount					13
Effective Income Tax Rate Reconciliation, Equity in Earnings (Losses) of Unconsolidated Subsidiary, Amount					(19)
Effective Income Tax Rate Reconciliation, Repatriation of Foreign Earnings, Amount					30
Effective Income Tax Rate Reconciliation, Tax Credit, Foreign, Amount					11
Effective Income Tax Rate Reconciliation, Change in Enacted Tax Rate, Amount					10
Unrecognized Tax Benefits, Period Increase (Decrease)					50
Effective Income Tax Rate Reconciliation, Change in Deferred Tax Assets Valuation Allowance, Amount					21
Effective Income Tax Rate Reconciliation, Other Adjustments, Amount					3
Other Noncurrent Assets [Member]
Operating Loss Carryforwards [Line Items]
Deferred Tax Assets, Net, Noncurrent	613				1,025	613
Other Noncurrent Liabilities [Member]
Operating Loss Carryforwards [Line Items]
Deferred Tax Liabilities, Net, Noncurrent	22				389	22
Deferred Tax Asset [Domain]
Operating Loss Carryforwards [Line Items]
Deferred Tax Assets, Net	$ 591				$ 636	$ 591
Secretariat of the Federal Revenue Bureau of Brazil [Member] | Tax Year 2012 [Member]
Operating Loss Carryforwards [Line Items]
Income Tax Examination, Year under Examination					2,012
State Administration of Taxation, China [Member] | Tax Year 2011 [Member]
Operating Loss Carryforwards [Line Items]
Income Tax Examination, Year under Examination					2,011
MTS CZECH REPUBLIC [Member] | Tax Year 2008 [Member]
Operating Loss Carryforwards [Line Items]
Income Tax Examination, Year under Examination					2,008
Ministry of the Economy, Finance and Industry, France [Member] | Tax Year 2013 [Member]
Operating Loss Carryforwards [Line Items]
Income Tax Examination, Year under Examination					2,013
Federal Ministry of Finance, Germany [Member] | Tax Year 2013 [Member]
Operating Loss Carryforwards [Line Items]
Income Tax Examination, Year under Examination					2,013
Inland Revenue, Hong Kong [Member] | Tax Year 2011 [Member]
Operating Loss Carryforwards [Line Items]
Income Tax Examination, Year under Examination					2,011
National Tax Agency, Japan [Member] | Tax Year 2012 [Member]
Operating Loss Carryforwards [Line Items]
Income Tax Examination, Year under Examination					2,012
Luxembourg Inland Revenue [Member] | Tax Year 2008 [Member]
Operating Loss Carryforwards [Line Items]
Income Tax Examination, Year under Examination					2,012
Mexican Tax Authority [Member] | Tax Year 2012 [Member]
Operating Loss Carryforwards [Line Items]
Income Tax Examination, Year under Examination					2,012
KDPW_CCP [Member] | Tax Year 2008 [Member]
Operating Loss Carryforwards [Line Items]
Income Tax Examination, Year under Examination					2,008
HSBC-X UNITED KINGDOM [Member] | Tax Year 2011 [Member]
Operating Loss Carryforwards [Line Items]
Income Tax Examination, Year under Examination					2,011
State and Local Jurisdiction [Member] | Latest Tax Year [Member]
Operating Loss Carryforwards [Line Items]
Income Tax Examination, Year under Examination					2,017
GAAS [Member]
Operating Loss Carryforwards [Line Items]
Noncash or Part Noncash Acquisition, Intangible Assets Acquired					$ 276
Acquired Finite-lived Intangible Assets, Weighted Average Useful Life					20 years
Unrecognized Tax Benefits, Increase Resulting from Acquisition					$ 69
Business Combination, Step Acquisition, Equity Interest in Acquiree, Remeasurement Gain					151
Futuris [Member]
Operating Loss Carryforwards [Line Items]
Business Combination, Separately Recognized Transactions, Additional Disclosures, Acquisition Cost Expensed					3
Noncash or Part Noncash Acquisition, Intangible Assets Acquired					$ 165
Acquired Finite-lived Intangible Assets, Weighted Average Useful Life					10 years
Unrecognized Tax Benefits, Increase Resulting from Acquisition					$ 64
Interiors Segment [Member]
Operating Loss Carryforwards [Line Items]
Business Combination, Step Acquisition, Equity Interest in Acquiree, Remeasurement Gain							127
Extraordinary Item, Gain (Loss), Net of Tax, Including Portion Attributable to Noncontrolling Interest							$ 20

Note 16. Income Taxes consoli87

Note 16. Income Taxes consolidated income before loss (Details) - USD ($) $ in Millions	12 Months Ended
	Sep. 30, 2017	Sep. 30, 2016	Sep. 30, 2015
IRELAND
Operating Loss Carryforwards [Line Items]
Income (Loss) from Continuing Operations before Equity Method Investments, Income Taxes, Noncontrolling Interest	$ (6)	$ 0	$ 0
UNITED STATES
Operating Loss Carryforwards [Line Items]
Income (Loss) from Continuing Operations before Equity Method Investments, Income Taxes, Noncontrolling Interest	122	330	493
Foreign Tax Authority [Member]
Operating Loss Carryforwards [Line Items]
Income (Loss) from Continuing Operations before Equity Method Investments, Income Taxes, Noncontrolling Interest	$ 945	$ 47	$ 451

Note 16. Income Taxes Compone88

Note 16. Income Taxes Components of the Provision (Benefit) for Income Tax (Details) - USD ($) $ in Millions	12 Months Ended
	Sep. 30, 2017	Sep. 30, 2016	Sep. 30, 2015
Deferred Tax Asset [Domain]
Operating Loss Carryforwards [Line Items]
Income (Loss) from Continuing Operations before Income Taxes, Foreign	$ (63)	$ (277)	$ 38
Federal Income Tax Expense (Benefit), Continuing Operations	(2)	0	0
Deferred Foreign Income Tax Expense (Benefit)	13	(295)	(89)
Deferred Federal Income Tax Expense (Benefit)	(52)	(572)	(51)
Other Current Assets [Member]
Operating Loss Carryforwards [Line Items]
Income (Loss) from Continuing Operations before Income Taxes, Domestic	0	0	0
Income (Loss) from Continuing Operations before Income Taxes, Foreign	14	1,548	268
Foreign Income Tax Expense (Benefit), Continuing Operations	137	863	201
Current Federal Tax Expense (Benefit)	$ 151	$ 2,411	$ 469

Note 16. Income Taxes Examinati

Note 16. Income Taxes Examination Year (Details) - USD ($) $ in Millions	12 Months Ended
	Sep. 30, 2017	Sep. 30, 2016	Sep. 30, 2015
Operating Loss Carryforwards [Line Items]
Effective Income Tax Rate Reconciliation at Federal Statutory Income Tax Rate, Amount		$ 136	$ 336
Effective Income Tax Rate Reconciliation, State and Local Income Taxes, Amount		0	15
Effective Income Tax Rate Reconciliation, Foreign Income Tax Rate Differential, Amount	$ (67)	(92)	(13)
Effective Income Tax Rate Reconciliation, Deduction, Amount	21
Effective Income Tax Rate Reconciliation, Tax Credit, Amount		7	6
Effective Income Tax Rate Reconciliation, Repatriation of Foreign Earnings, Amount			75
Unrecognized Tax Benefits, Period Increase (Decrease)		471
Effective Income Tax Rate Reconciliation, Change in Deferred Tax Assets Valuation Allowance, Amount		14	(13)
Effective Income Tax Rate Reconciliation, Other Adjustments, Amount		7	(5)
Income Tax Expense (Benefit)	99	$ 1,839	$ 418
IRELAND
Operating Loss Carryforwards [Line Items]
Effective Income Tax Rate Reconciliation at Federal Statutory Income Tax Rate, Amount	133
Effective Income Tax Rate Reconciliation, State and Local Income Taxes, Amount	(10)
Effective Income Tax Rate Reconciliation, Deduction, Amount	28
Effective Income Tax Rate Reconciliation, Tax Credit, Amount	13
Effective Income Tax Rate Reconciliation, Equity in Earnings (Losses) of Unconsolidated Subsidiary, Amount	(19)
Effective Income Tax Rate Reconciliation, Repatriation of Foreign Earnings, Amount	30
Effective Income Tax Rate Reconciliation, Tax Credit, Foreign, Amount	11
Effective Income Tax Rate Reconciliation, Change in Enacted Tax Rate, Amount	10
Unrecognized Tax Benefits, Period Increase (Decrease)	50
Effective Income Tax Rate Reconciliation, Change in Deferred Tax Assets Valuation Allowance, Amount	21
Effective Income Tax Rate Reconciliation, Other Adjustments, Amount	3
Income Tax Expense (Benefit)	$ 99
Secretariat of the Federal Revenue Bureau of Brazil [Member] | Tax Year 2012 [Member]
Operating Loss Carryforwards [Line Items]
Income Tax Examination, Year under Examination	2,012
State Administration of Taxation, China [Member] | Tax Year 2011 [Member]
Operating Loss Carryforwards [Line Items]
Income Tax Examination, Year under Examination	2,011
MTS CZECH REPUBLIC [Member] | Tax Year 2008 [Member]
Operating Loss Carryforwards [Line Items]
Income Tax Examination, Year under Examination	2,008
Ministry of the Economy, Finance and Industry, France [Member] | Tax Year 2013 [Member]
Operating Loss Carryforwards [Line Items]
Income Tax Examination, Year under Examination	2,013
Federal Ministry of Finance, Germany [Member] | Tax Year 2013 [Member]
Operating Loss Carryforwards [Line Items]
Income Tax Examination, Year under Examination	2,013
Inland Revenue, Hong Kong [Member] | Tax Year 2011 [Member]
Operating Loss Carryforwards [Line Items]
Income Tax Examination, Year under Examination	2,011
National Tax Agency, Japan [Member] | Tax Year 2012 [Member]
Operating Loss Carryforwards [Line Items]
Income Tax Examination, Year under Examination	2,012
Luxembourg Inland Revenue [Member] | Tax Year 2008 [Member]
Operating Loss Carryforwards [Line Items]
Income Tax Examination, Year under Examination	2,012
Mexican Tax Authority [Member] | Tax Year 2012 [Member]
Operating Loss Carryforwards [Line Items]
Income Tax Examination, Year under Examination	2,012
KDPW_CCP [Member] | Tax Year 2008 [Member]
Operating Loss Carryforwards [Line Items]
Income Tax Examination, Year under Examination	2,008
HSBC-X UNITED KINGDOM [Member] | Tax Year 2011 [Member]
Operating Loss Carryforwards [Line Items]
Income Tax Examination, Year under Examination	2,011
State and Local Jurisdiction [Member] | Latest Tax Year [Member]
Operating Loss Carryforwards [Line Items]
Income Tax Examination, Year under Examination	2,017

Note 16. Income Taxes US Federa

Note 16. Income Taxes US Federal Income Tax Rate Rec (Details) - USD ($) $ in Millions	12 Months Ended
	Sep. 30, 2017	Sep. 30, 2016	Sep. 30, 2015
Operating Loss Carryforwards [Line Items]
Effective Income Tax Rate Reconciliation at Federal Statutory Income Tax Rate, Amount		$ 136	$ 336
Effective Income Tax Rate Reconciliation, State and Local Income Taxes, Amount		0	15
Effective Income Tax Rate Reconciliation, Foreign Income Tax Rate Differential, Amount	$ (67)	(92)	(13)
Effective Income Tax Rate Reconciliation, Tax Contingency, Foreign, Amount		(207)	(252)
Effective Income Tax Rate Reconciliation, Tax Credit, Amount		7	6
Effective Income Tax Rate Reconciliation, Disposition of Business, Amount		1,988	356
Effective Income Tax Rate Reconciliation, Change in Deferred Tax Assets Valuation Allowance, Amount		14	(13)
Effective Income Tax Rate Reconciliation, Other Adjustments, Amount		7	(5)
Income Tax Expense (Benefit)	$ 99	$ 1,839	$ 418

Note 16. Income Taxes Irish Rat

Note 16. Income Taxes Irish Rate Rec (Details) - USD ($) $ in Millions	12 Months Ended
	Sep. 30, 2017	Sep. 30, 2016	Sep. 30, 2015
Operating Loss Carryforwards [Line Items]
Effective Income Tax Rate Reconciliation at Federal Statutory Income Tax Rate, Amount		$ 136	$ 336
Effective Income Tax Rate Reconciliation, State and Local Income Taxes, Amount		0	15
Effective Income Tax Rate Reconciliation, Foreign Income Tax Rate Differential, Amount	$ (67)	(92)	(13)
Effective Income Tax Rate Reconciliation, Deduction, Amount	21
Effective Income Tax Rate Reconciliation, Tax Credit, Amount		7	6
Effective Income Tax Rate Reconciliation, Repatriation of Foreign Earnings, Amount			75
Unrecognized Tax Benefits, Period Increase (Decrease)		471
Effective Income Tax Rate Reconciliation, Change in Deferred Tax Assets Valuation Allowance, Amount		14	(13)
Effective Income Tax Rate Reconciliation, Other Adjustments, Amount		7	(5)
Income Tax Expense (Benefit)	99	$ 1,839	$ 418
IRELAND
Operating Loss Carryforwards [Line Items]
Effective Income Tax Rate Reconciliation at Federal Statutory Income Tax Rate, Amount	133
Effective Income Tax Rate Reconciliation, State and Local Income Taxes, Amount	(10)
Effective Income Tax Rate Reconciliation, Deduction, Amount	28
Effective Income Tax Rate Reconciliation, Tax Credit, Amount	13
Effective Income Tax Rate Reconciliation, Equity in Earnings (Losses) of Unconsolidated Subsidiary, Amount	(19)
Effective Income Tax Rate Reconciliation, Repatriation of Foreign Earnings, Amount	30
Effective Income Tax Rate Reconciliation, Tax Credit, Foreign, Amount	11
Effective Income Tax Rate Reconciliation, Change in Enacted Tax Rate, Amount	10
Unrecognized Tax Benefits, Period Increase (Decrease)	50
Effective Income Tax Rate Reconciliation, Change in Deferred Tax Assets Valuation Allowance, Amount	21
Effective Income Tax Rate Reconciliation, Other Adjustments, Amount	3
Income Tax Expense (Benefit)	$ 99

Note 16. Income Taxes Tempora92

Note 16. Income Taxes Temporary Differences (Details) - USD ($) $ in Millions	Sep. 30, 2017	Sep. 30, 2016
Operating Loss Carryforwards [Line Items]
Deferred Tax Assets, Tax Deferred Expense, Reserves and Accruals, Deferred Rent	$ 83	$ 431
Deferred Tax Assets, Tax Deferred Expense, Compensation and Benefits	58	95
Deferred Tax Assets, Operating Loss Carryforwards	340	288
Deferred Tax Assets, Property, Plant and Equipment	3	0
Deferred Tax Assets, Goodwill and Intangible Assets	463	0
Deferred Tax Assets, in Process Research and Development	9	9
Deferred Tax Assets, Investment in Subsidiaries	0	265
Deferred Tax Assets, Other	13	11
Deferred Tax Assets, Gross	969	1,099
Deferred Tax Assets, Valuation Allowance	223	267
Deferred Tax Assets, Net	746	832
Deferred Tax Liabilities, Property, Plant and Equipment	0	23
Deferred Tax Liabilities, Undistributed Foreign Earnings	95	108
Deferred Tax Liabilities, Intangible Assets	0	110
Deferred Tax Liabilities, Investment in Noncontrolled Affiliates	15	0
Deferred Tax Liabilities, Gross	110	241
Deferred Tax Liabilities, Net	$ 636	$ 591

Note 17. Segment Reporting (Det

Note 17. Segment Reporting (Details) - USD ($) $ in Millions	12 Months Ended
	Sep. 30, 2017	Sep. 30, 2016	Sep. 30, 2015
Segment Reporting Information [Line Items]
Becoming Adient Costs NonCash	$ 30
Sales Revenue, Goods, Net	16,213	$ 16,790	$ 20,023
Income (Loss) from Continuing Operations before Interest Expense, Interest Income, Income Taxes, Noncontrolling Interests, Net	1,193	399	956
Becoming Adient Costs	95	0	0
Separation Costs	10	369	0
Restructuring Costs and Asset Impairment Charges	46	332	182
Restructuring Related Charges	37	14	16
Defined Benefit Plan, Amortization of Gains (Losses)	45	(110)	(6)
Business Combination, Step Acquisition, Equity Interest in Acquiree, Remeasurement Gain	151	0	0
Gain (Loss) on Disposition of Business	0	0	137
Proceeds from Divestiture of Businesses		22
Other Income (Expense) Items	(16)	79	19
Interest Income (Expense), Net	(132)	(22)	(12)
Income (Loss) from Continuing Operations before Income Taxes, Noncontrolling Interest	1,061	377	944
Income (Loss) from Equity Method Investments	522	344	280
Assets	13,170	12,956	10,414
Depreciation	337	327	329
Amortization of Intangible Assets	21	17	18
Payments to Acquire Productive Assets	577	437	478
Commercial Settlements		13
Other Nonrecurring Expense	12
Multi-employer Pension Credit		24	19
Proceeds from Legal Settlements		20
Seating Segment [Member]
Segment Reporting Information [Line Items]
Income (Loss) from Continuing Operations before Interest Expense, Interest Income, Income Taxes, Noncontrolling Interests, Net	1,151	1,091	909
Business Combination, Step Acquisition, Equity Interest in Acquiree, Remeasurement Gain			(10)
Seating Segment [Domain]
Segment Reporting Information [Line Items]
Sales Revenue, Goods, Net		16,790	17,069
Income (Loss) from Equity Method Investments	301	273	248
Assets	12,061	11,917	9,353
Depreciation	332
Amortization of Intangible Assets	0	0	0
Payments to Acquire Productive Assets	577	437	478
Interiors Segment [Domain]
Segment Reporting Information [Line Items]
Sales Revenue, Goods, Net	0	0	2,954
Income (Loss) from Equity Method Investments	93	91	37
Assets	1,109	1,039	1,006
Depreciation	0	0	0
Amortization of Intangible Assets	0	0	0
Payments to Acquire Productive Assets	0	0	0
Subsegments Consolidation Items [Domain]
Segment Reporting Information [Line Items]
Sales Revenue, Goods, Net	0	0	0
Income (Loss) from Equity Method Investments	128	(20)	(5)
Assets	0	0	55
Depreciation	5	0	0
Amortization of Intangible Assets	21	17	18
Payments to Acquire Productive Assets	0	0	0
Interiors Segment [Member]
Segment Reporting Information [Line Items]
Income (Loss) from Continuing Operations before Interest Expense, Interest Income, Income Taxes, Noncontrolling Interests, Net	93	91	118
Business Combination, Step Acquisition, Equity Interest in Acquiree, Remeasurement Gain			127
Acquisition-related Costs [Member]
Segment Reporting Information [Line Items]
Other Depreciation and Amortization	$ 43	$ 37	$ 23
UNITED STATES
Segment Reporting Information [Line Items]
Disclosure on Geographic Areas, Long-Lived Assets	685	580	583
Disclosure on Geographic Areas, Description of Revenue from External Customers	5,798	6,581	7,850
Geographic Distribution, Foreign [Member]
Segment Reporting Information [Line Items]
Disclosure on Geographic Areas, Long-Lived Assets	287	273	234
Disclosure on Geographic Areas, Description of Revenue from External Customers	2,740	2,558	3,360
GERMANY
Segment Reporting Information [Line Items]
Disclosure on Geographic Areas, Long-Lived Assets	380	360	375
Disclosure on Geographic Areas, Description of Revenue from External Customers	1,584	1,901	2,464
MEXICO
Segment Reporting Information [Line Items]
Disclosure on Geographic Areas, Long-Lived Assets	277	250	225
Disclosure on Geographic Areas, Description of Revenue from External Customers	1,079	998	1,299
European Union [Member]
Segment Reporting Information [Line Items]
Disclosure on Geographic Areas, Long-Lived Assets	873	732	722
Disclosure on Geographic Areas, Description of Revenue from External Customers	5,012	4,752	5,050
Futuris [Member]
Segment Reporting Information [Line Items]
Business Combination, Separately Recognized Transactions, Additional Disclosures, Acquisition Cost Expensed	$ 3

Note 18. NonConsolidated Part94

Note 18. NonConsolidated Partially-Owned Affiliates (Details) - USD ($) $ in Millions	12 Months Ended
	Sep. 30, 2017	Sep. 30, 2016	Sep. 30, 2015
Schedule of Equity Method Investments [Line Items]
Equity Method Investment, Summarized Financial Information, Revenue	$ 17,262	$ 16,126	$ 9,449
Equity Method Investment, Summarized Financial Information, Current Assets	7,720	6,135
Equity Method Investment, Summarized Financial Information, Noncurrent Assets	3,157	2,659
Equity Method Investment, Summarized Financial Information, Assets	10,877	8,794
Equity Method Investment, Summarized Financial Information, Current Liabilities	7,362	5,855
Equity Method Investment, Summarized Financial Information, Noncurrent Liabilities	380	195
Equity Method Investment, Summarized Financial Information, Noncontrolling Interest	139	140
Equity Method Investment Summarized Financial Information, Equity	2,996	2,604
Equity Method Investment, Summarized Financial Information, Liabilities and Equity	10,877	8,794
Equity Method Investment, Summarized Financial Information, Gross Profit (Loss)	1,994	1,796	1,200
Equity Method Investments Summarized Financial Information Operating Income (Loss)	1,160	1,089	802
Equity Method Investments Summarized Financial Information Net Income (Loss) Including Noncontrolling Interests	1,039	973	708
Equity Method Investments Summarized Financial Information Net Income (Loss) Attributable to Noncontrolling Interests	65	55	52
Equity Method Investment, Summarized Financial Information, Net Income (Loss)	974	918	656
Income (Loss) from Equity Method Investments before Basis Adjustments	547	368	291
Equity Method Investments Basis Adjustments	(25)	(24)	(11)
Income (Loss) from Equity Method Investments	522	344	280
Investments in and Advance to Affiliates, Subsidiaries, Associates, and Joint Ventures	1,793	1,714
YFJC [Member]
Schedule of Equity Method Investments [Line Items]
Equity Method Investment, Summarized Financial Information, Revenue	4,617	4,198	3,855
Equity Method Investment, Summarized Financial Information, Current Assets	3,059	2,306
Equity Method Investment, Summarized Financial Information, Noncurrent Assets	678	539
Equity Method Investment, Summarized Financial Information, Assets	3,737	2,845
Equity Method Investment, Summarized Financial Information, Current Liabilities	2,793	2,004
Equity Method Investment, Summarized Financial Information, Noncurrent Liabilities	49	44
Equity Method Investment, Summarized Financial Information, Noncontrolling Interest	108	113
Equity Method Investment Summarized Financial Information, Equity	787	684
Equity Method Investment, Summarized Financial Information, Liabilities and Equity	3,737	2,845
Equity Method Investment, Summarized Financial Information, Gross Profit (Loss)	603	583	538
Equity Method Investments Summarized Financial Information Operating Income (Loss)	432	426	405
Equity Method Investments Summarized Financial Information Net Income (Loss) Including Noncontrolling Interests	351	348	332
Equity Method Investments Summarized Financial Information Net Income (Loss) Attributable to Noncontrolling Interests	47	48	46
Equity Method Investment, Summarized Financial Information, Net Income (Loss)	304	300	286
Income (Loss) from Equity Method Investments before Basis Adjustments	152	150	142
Equity Method Investments Basis Adjustments	(2)	(3)	(3)
Income (Loss) from Equity Method Investments	150	147	139
All Other [Member]
Schedule of Equity Method Investments [Line Items]
Equity Method Investment, Summarized Financial Information, Revenue	12,645	11,928	5,594
Equity Method Investment, Summarized Financial Information, Current Assets	4,661	3,829
Equity Method Investment, Summarized Financial Information, Noncurrent Assets	2,479	2,120
Equity Method Investment, Summarized Financial Information, Assets	7,140	5,949
Equity Method Investment, Summarized Financial Information, Current Liabilities	4,569	3,851
Equity Method Investment, Summarized Financial Information, Noncurrent Liabilities	331	151
Equity Method Investment, Summarized Financial Information, Noncontrolling Interest	31	27
Equity Method Investment Summarized Financial Information, Equity	2,209	1,920
Equity Method Investment, Summarized Financial Information, Liabilities and Equity	7,140	5,949
Equity Method Investment, Summarized Financial Information, Gross Profit (Loss)	1,391	1,213	662
Equity Method Investments Summarized Financial Information Operating Income (Loss)	728	663	397
Equity Method Investments Summarized Financial Information Net Income (Loss) Including Noncontrolling Interests	688	625	376
Equity Method Investments Summarized Financial Information Net Income (Loss) Attributable to Noncontrolling Interests	18	7	6
Equity Method Investment, Summarized Financial Information, Net Income (Loss)	670	618	370
Income (Loss) from Equity Method Investments before Basis Adjustments	395	218	149
Equity Method Investments Basis Adjustments	(23)	(21)	(8)
Income (Loss) from Equity Method Investments	$ 372	$ 197	$ 141

Note 19. Commitments and Cont95

Note 19. Commitments and Contingencies (Details) - USD ($) $ in Millions	Sep. 30, 2017	Sep. 30, 2016
Commitments and Contingencies Disclosure [Abstract]
Accrual for Environmental Loss Contingencies	$ 9	$ 6

Note 20. Related Party Transa96

Note 20. Related Party Transactions (Details) - USD ($) $ in Millions	12 Months Ended
	Sep. 30, 2017	Sep. 30, 2016	Sep. 30, 2015
Related Party Transaction [Line Items]
Accounts Receivable, Related Parties	$ 129	$ 172
Revenue from Related Parties	409	438	$ 392
Related Party Transaction, Purchases from Related Party	511	443	393
Accounts Payable, Related Parties	104	96
Related Party Transaction, Amounts of Transaction	$ 87
Corporate, Non-Segment [Member]
Related Party Transaction [Line Items]
Related Party Transaction, Expenses from Transactions with Related Party		294	361
Separation costs incurred by parent- benefited directly [Member]
Related Party Transaction [Line Items]
Related Party Transaction, Expenses from Transactions with Related Party		369
Separation costs incurred by parent [Member]
Related Party Transaction [Line Items]
Related Party Transaction, Expenses from Transactions with Related Party		$ 458	$ 16