Adient (ADNT) 10-Q 30 Jan 18 2018 Q1 Quarterly report Financial data

Document and Entity Information

Document and Entity Information Document	3 Months Ended
	Dec. 31, 2017shares
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-Q
Document Period End Date	Dec. 31, 2017
Entity Well-known Seasoned Issuer	Yes
Entity Current Reporting Status	Yes
Entity Voluntary Filers	No
Document Fiscal Year Focus	2,018
Document Fiscal Period Focus	Q1
Amendment Flag	false
Entity Common Stock, Shares Outstanding	93,334,571

Statement of Income

Statement of Income - USD ($) shares in Millions, $ in Millions	3 Months Ended
	Dec. 31, 2017	Dec. 31, 2016
Sales Revenue, Goods, Net	$ 4,204	$ 4,026
Cost of Goods and Services Sold	4,002	3,676
Gross Profit	202	350
Selling, General and Administrative Expense	196	217
Income (Loss) from Equity Method Investments	96	94
Income (Loss) from Continuing Operations before Interest Expense, Interest Income, Income Taxes, Noncontrolling Interests, Net	102	227
Interest Income (Expense), Net	33	35
Income (Loss) from Continuing Operations before Income Taxes, Noncontrolling Interest	69	192
Income Tax Expense (Benefit)	265	28
Net Income (Loss), Including Portion Attributable to Noncontrolling Interest	(196)	164
Net Income (Loss) Attributable to Parent	(216)	142
Net Income (Loss) Attributable to Noncontrolling Interest	$ 20	$ 22
Earnings Per Share, Basic	$ (2.32)	$ 1.52
Earnings Per Share, Diluted	(2.32)	1.51
Common Stock, Dividends, Per Share, Declared	$ 0.275	$ 0
Weighted Average Number of Shares Outstanding, Basic	93.2	93.7
Weighted Average Number of Shares Outstanding, Diluted	93.2	93.9

Statement of Comprehensive Inco

Statement of Comprehensive Income - USD ($) $ in Millions	3 Months Ended
	Dec. 31, 2017	Dec. 31, 2016
Net Income (Loss), Including Portion Attributable to Noncontrolling Interest	$ (196)	$ 164
Other Comprehensive Income (Loss), Foreign Currency Transaction and Translation Adjustment, Net of Tax	76	(449)
Other Comprehensive Income (Loss), Unrealized Gain (Loss) on Derivatives Arising During Period, Net of Tax	(10)	(2)
Other Comprehensive Income (Loss), Net of Tax	66	(451)
Comprehensive Income (Loss), Net of Tax, Including Portion Attributable to Noncontrolling Interest	(130)	(287)
Comprehensive Income (Loss), Net of Tax, Attributable to Noncontrolling Interest	25	20
Comprehensive Income (Loss), Net of Tax, Attributable to Parent	$ (155)	$ (307)

Statement of Financial Position

Statement of Financial Position - USD ($) $ in Millions	Dec. 31, 2017	Sep. 30, 2017
Cash and Cash Equivalents, at Carrying Value	$ 390	$ 709
Other Assets, Current	851	831
Accounts and Other Receivables, Net, Current	2,074	2,224
Inventory, Net	762	735
Assets, Current	4,077	4,499
Property, Plant and Equipment, Net	2,546	2,502
Goodwill	2,545	2,515
Intangible Assets, Net (Excluding Goodwill)	533	543
Investments in and Advance to Affiliates, Subsidiaries, Associates, and Joint Ventures	1,924	1,793
Other Assets, Noncurrent	1,018	1,318
Assets	12,643	13,170
Short-term Debt	38	36
Long-term Debt and Capital Lease Obligations, Current	2	2
Accounts Payable, Current	2,768	2,958
Employee-related Liabilities, Current	328	444
Restructuring Reserve	205	236
Other Liabilities, Current	652	652
Liabilities, Current	3,993	4,328
Long-term Debt and Capital Lease Obligations	3,461	3,440
Liability, Defined Benefit Plan, Noncurrent	138	129
Other Liabilities, Noncurrent	593	653
Liabilities, Noncurrent	4,192	4,222
Redeemable Noncontrolling Interest, Equity, Other, Carrying Amount	29	28
Preferred Stock, Value, Issued	0	0
Common Stock, Value, Issued	0	0
Additional Paid in Capital	3,952	3,942
Retained Earnings (Accumulated Deficit)	492	734
Stockholders' Equity Attributable to Parent	4,108	4,279
Accumulated Other Comprehensive Income (Loss), Net of Tax	(336)	(397)
Stockholders' Equity Attributable to Noncontrolling Interest	321	313
Stockholders' Equity, Including Portion Attributable to Noncontrolling Interest	4,429	4,592
Liabilities and Equity	$ 12,643	$ 13,170

Statement of Financial Positio5

Statement of Financial Position (Paranthetical)	Dec. 31, 2017$ / sharesshares
Preferred Stock, Par or Stated Value Per Share | $ / shares	$ 0
Preferred Stock, Shares Issued	0
Preferred Stock, Shares Authorized	100,000,000
Preferred Stock, Shares Outstanding	0
Common Stock, Par or Stated Value Per Share | $ / shares	$ 0.001
Common Stock, Shares Authorized	500,000,000
Common Stock, Shares, Outstanding	93,334,571

Statement of Cash Flows

Statement of Cash Flows - USD ($) $ in Millions	3 Months Ended
	Dec. 31, 2017	Dec. 31, 2016
Net Income (Loss) Attributable to Parent	$ (216)	$ 142
Net Income (Loss) Attributable to Noncontrolling Interest	20	22
Net Income (Loss), Including Portion Attributable to Noncontrolling Interest	(196)	164
Depreciation	96	83
Amortization of Intangible Assets	12	5
Pension and Other Postretirement Benefits Cost (Reversal of Cost)	(1)	(1)
Payment for Pension and Other Postretirement Benefits	13	(9)
Income (Loss) from Equity Method Investments, Net of Dividends or Distributions	(90)	(72)
Deferred Income Taxes and Tax Credits	260	9
Share-based Compensation	16	6
Other Noncash Income (Expense)	2	0
Increase (Decrease) in Accounts Receivable	170	181
Increase (Decrease) in Inventories	(22)	1
Increase (Decrease) in Other Operating Assets	(23)	(17)
Increase (Decrease) in Restructuring Reserve	(32)	(42)
Increase (Decrease) in Accounts Payable and Accrued Liabilities	(296)	(323)
Increase (Decrease) in Accrued Taxes Payable	(38)	0
Net Cash Provided by (Used in) Operating Activities	(127)	(13)
Payments to Acquire Productive Assets	(143)	(207)
Proceeds from Sale of Property, Plant, and Equipment	2	13
Payments for (Proceeds from) Investments	(5)	(6)
Payments for (Proceeds from) Other Investing Activities	0	(3)
Net Cash Provided by (Used in) Investing Activities	(146)	(203)
Net Transfers From (To) Parent Prior To Separation	0	606
Proceeds from Contributions from Affiliates	0	228
Proceeds from (Repayments of) Short-term Debt	1	9
Payments of Dividends	(26)	0
Payments of Ordinary Dividends, Noncontrolling Interest	(20)	(12)
Proceeds from (Payments for) Other Financing Activities	(4)	2
Net Cash Provided by (Used in) Financing Activities	(49)	833
Effect of Exchange Rate on Cash and Cash Equivalents	3	(13)
Cash and Cash Equivalents, Period Increase (Decrease)	(319)	604
Cash and Cash Equivalents, at Carrying Value	$ 390
Scenario, Previously Reported [Member]
Net Income (Loss) Attributable to Parent		149
Net Income (Loss), Including Portion Attributable to Noncontrolling Interest		171
Income (Loss) from Equity Method Investments, Net of Dividends or Distributions		$ (79)

Statement of Cash Flows (Parent

Statement of Cash Flows (Parenthetical) - USD ($) $ in Millions	3 Months Ended
	Dec. 31, 2017	Dec. 31, 2016
Document Period End Date	Dec. 31, 2017
Finite-Lived Intangible Assets, Purchase Accounting Adjustments	$ (5)	$ (5)

Note 1. Significant Accounting

Note 1. Significant Accounting Policies	3 Months Ended
	Dec. 31, 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 business (the "separation") from Johnson Controls International plc ("the former Parent"). Adient was incorporated under the laws of Ireland in fiscal 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. Basis of Presentation The accompanying consolidated financial statements are presented on a consolidated basis and include all of the accounts and operations of Adient and its consolidated subsidiaries. Intercompany accounts and transactions have been eliminated. The consolidated financial statements reflect all adjustments, which are normal and recurring in nature, necessary for fair financial statement presentation. The preparation of these consolidated financial statements in conformity with U.S. generally accepted accounting principles (“GAAP”) requires management to make estimates and assumptions that affect the amounts reported in these consolidated financial statements and accompanying notes. Actual results could differ materially from those estimates. The interim consolidated financial statements and accompanying notes are unaudited and should be read in conjunction with Adient’s annual consolidated financial statements and the notes thereto included in its Annual Report on Form 10-K for the fiscal year ended September 30, 2017. 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 December 31 , 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: (in millions) December 31, 2017 September 30, 2017 Current assets $ 210 $ 232 Noncurrent assets 63 56 Total assets $ 273 $ 288 Current liabilities $ 159 $ 169 Total liabilities $ 159 $ 169 Revisions As disclosed in the fiscal 2017 Form 10-K, Adient revised previously reported results to correctly report equity income from a non-consolidated affiliate in the Seating segment related to engineering costs that were inappropriately capitalized. Adient also revised previously reported net sales and cost of sales to correctly report certain sales on a net versus gross basis in the Seating segment. The following tables disclose the quarterly impact for the three months ended December 31, 2016 of such previously disclosed revisions. Adient assessed the materiality of these misstatements on prior periods’ financial statements in accordance with SEC Staff Accounting Bulletin ("SAB") No. 99, Materiality, codified in ASC 250, Presentation of Financial Statements, and concluded that these misstatements were not material, individually or in the aggregate, to any previously issued financial statements. In accordance with ASC 250 (SAB No. 108, Considering the Effects of Prior Year Misstatements when Quantifying Misstatements in Current Year Financial Statements), the consolidated financial statements and notes to consolidated financial statements as of December 31, 2016 have been revised. Adient will revise remaining fiscal 2017 interim periods in future quarterly filings. The following tables show the impact of these revisions on impacted line items from Adient's consolidated financial statements. Consolidated Statements of Income (Loss) Three Months Ended December 31, 2016 (in millions, except per share data) As Reported Adjustment As Revised Net sales $ 4,038 $ (12 ) $ 4,026 Cost of sales 3,688 (12 ) 3,676 Gross profit 350 — 350 Equity income 101 (7 ) 94 Earnings before interest and income taxes 234 (7 ) 227 Income before income taxes 199 (7 ) 192 Net income (loss) 171 (7 ) 164 Net income (loss) attributable to Adient 149 (7 ) 142 Earnings per share: Basic $ 1.59 $ (0.07 ) $ 1.52 Diluted $ 1.59 $ (0.08 ) $ 1.51 Consolidated Statements of Comprehensive Income (Loss) Three Months Ended December 31, 2016 (in millions) As Reported Adjustment As Revised Total comprehensive income (loss) $ (280 ) $ (7 ) $ (287 ) Comprehensive income (loss) attributable to Adient (300 ) (7 ) (307 ) Consolidated Statements of Cash Flows Three Months Ended December 31, 2016 (in millions) As Reported Adjustment As Revised Operating Activities Net income (loss) $ 171 $ (7 ) $ 164 Equity in earnings of partially-owned affiliates, net of dividends received (79 ) 7 (72 ) Cash provided (used) by operating activities (13 ) — (13 ) Earnings Per Share The following table shows the computation of basic and diluted earnings per share: Three Months Ended December 31, (in millions, except per share data) 2017 2016 Numerator: Net income (loss) attributable to Adient $ (216 ) $ 142 Denominator: Shares outstanding 93.2 93.7 Effect of dilutive securities — 0.2 Diluted shares 93.2 93.9 Earnings per share: Basic $ (2.32 ) $ 1.52 Diluted $ (2.32 ) $ 1.51 Potentially dilutive securities whose effect would have been antidilutive are excluded from the computation of diluted earnings per share. Accounting Pronouncements 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 was effective retrospectively for Adient for the quarter ending December 31, 2017. The adoption of this guidance did not have an 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 was 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. The adoption of this guidance did not impact Adient's consolidated financial statements for the quarter ending December 31, 2017. 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 was effective for Adient for the quarter ended December 31, 2017. The adoption of this guidance did not have an 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.

Note 2. Acquisitions (Notes)

Note 2. Acquisitions (Notes)	3 Months Ended
	Dec. 31, 2017
Business Combinations [Abstract]
Business Combination Disclosure [Text Block]	2. Acquisitions and Divestitures On January 16, 2018, Adient announced it will form a joint venture with The Boeing Company ("Boeing") called Adient Aerospace, LLC ("Adient Aerospace"). Adient's ownership position in Adient Aerospace will be 50.01%. Adient Aerospace will develop, manufacture, and sell a portfolio of seating products to airlines and aircraft leasing companies for installations on Boeing and other OEM commercial airplanes, for both production line-fit and retrofit configurations. Adient Aerospace's results will be included within the Seating segment. 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 provided 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. During the three months ended December 31, 2017, Adient updated the Futuris purchase price allocation to adjust inventory, property, plant and equipment, goodwill, intangible assets and other liabilities as of the acquisition date for revised estimates based on an updated valuation. This measurement period adjustment was an increase to goodwill of $4 million , with corresponding adjustments to inventory, property, plant and equipment, intangible assets and other liabilities. This measurement period adjustment is also reflected in the goodwill table in Note 4 , " Goodwill and Other Intangible Assets ". As a result of the Futuris acquisition, consolidated Adient results include $120 million of net sales and an immaterial impact on net income in the three months ended December 31, 2017. The purchase price allocation is based on preliminary valuations to determine the fair value of the net assets as of the acquisition date and is subject to final adjustments. 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. As a result of the Guangzhou Adient Automotive Seating Co., Ltd. ("GAAS") consolidation in July 2017, consolidated Adient results include $89 million of net sales and an immaterial impact on net income in the three months ended December 31, 2017. The purchase price allocation is based on preliminary valuations to determine the fair value of the net assets as of the acquisition date and is subject to final adjustments. Pro forma historical results of operations related to the consolidation of GAAS have not been presented as they are not material to Adient’s consolidated statements of operations.

Note 3. Inventories

Note 3. Inventories	3 Months Ended
	Dec. 31, 2017
Inventory Disclosure [Abstract]
Inventory Disclosure [Text Block]	3. Inventories Inventories consisted of the following: (in millions) December 31, 2017 September 30, 2017 Raw materials and supplies $ 559 $ 552 Work-in-process 41 37 Finished goods 162 146 Inventories $ 762 $ 735

Note 4. Goodwill and Other Inta

Note 4. Goodwill and Other Intangible Assets	3 Months Ended
	Dec. 31, 2017
Goodwill and Intangible Assets Disclosure [Abstract]
Goodwill and Intangible Assets Disclosure [Text Block]	4. Goodwill and Other Intangible Assets The changes in the carrying amount of goodwill is as follows: (in millions) September 30, Business Acquisitions Business Divestitures Currency Translation and Other December 31, Goodwill Seating $ 2,515 $ 4 $ — $ 26 $ 2,545 Adient's other intangible assets, primarily from business acquisitions valued based on independent appraisals, consisted of: December 31, 2017 September 30, 2017 (in millions) Gross Carrying Amount Accumulated Amortization Net Gross Carrying Amount Accumulated Amortization Net Intangible assets Patented technology $ 30 $ (16 ) $ 14 $ 30 $ (15 ) $ 15 Customer relationships 546 (74 ) 472 545 (64 ) 481 Trademarks 60 (27 ) 33 59 (26 ) 33 Miscellaneous 22 (8 ) 14 22 (8 ) 14 Total intangible assets $ 658 $ (125 ) $ 533 $ 656 $ (113 ) $ 543 Amortization of other intangible assets for the three months ended December 31, 2017 and 2016 was $12 million and $5 million , respectively.

Note 5. Product Warranties

Note 5. Product Warranties	3 Months Ended
	Dec. 31, 2017
Product Warranties Disclosures [Abstract]
Product Warranty Disclosure [Text Block]	5. 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: Three Months Ended (in millions) 2017 2016 Balance at beginning of period $ 19 $ 13 Accruals for warranties issued during the period 2 1 Changes in accruals related to pre-existing warranties (including changes in estimates) (2 ) 4 Settlements made (in cash or in kind) during the period (2 ) (3 ) Balance at end of period $ 17 $ 15

Note 6. Debt and Financing Arra

Note 6. Debt and Financing Arrangements	3 Months Ended
	Dec. 31, 2017
Debt Disclosure [Abstract]
Debt Disclosure [Text Block]	6. Debt and Financing Arrangements Long-term debt consisted of the following: (in millions) December 31, 2017 September 30, 2017 Term Loan A - LIBOR plus 1.75% due in 2021 $ 1,200 $ 1,200 4.875% Notes due in 2026 900 900 3.50% Notes due in 2024 1,197 1,180 European Investment Bank Loan - EURIBOR plus 0.90% due in 2022 197 195 Capital lease obligations 4 4 Other 2 1 Less: debt issuance costs (37 ) (38 ) Gross long-term debt 3,463 3,442 Less: current portion 2 2 Net long-term debt $ 3,461 $ 3,440 Net Financing Charges Adient's net financing charges line item in the consolidated statements of income contained the following components: Three Months Ended (in millions) 2017 2016 Interest expense, net of capitalized interest costs $ 34 $ 33 Banking fees and debt issuance cost amortization 2 2 Interest income (1 ) (1 ) Net foreign exchange (2 ) 1 Net financing charges $ 33 $ 35

Note 7. Derivative Instruments

Note 7. Derivative Instruments and Hedging Activities	3 Months Ended
	Dec. 31, 2017
Derivative Instruments and Hedging Activities Disclosure [Abstract]
Derivative Instruments and Hedging Activities Disclosure [Text Block]	7. 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 8 , " 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 December 31, 2017 and September 30, 2017. 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 December 31, 2017, the €1.0 billion aggregate principal amount of 3.50% euro-denominated unsecured notes due 2024 was designated as a net investment hedge to selectively hedge portions of Adient's net investment in Europe. 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) December 31, September 30, December 31, September 30, Other current assets Foreign currency exchange derivatives $ 7 $ 4 $ — $ — Other noncurrent assets Foreign currency exchange derivatives — 1 — — Equity swaps — — — 3 Total assets $ 7 $ 5 $ — $ 3 Other current liabilities Foreign currency exchange derivatives $ 15 $ 6 $ 5 $ 2 Other noncurrent liabilities Foreign currency exchange derivatives 2 3 — — Long-term debt Foreign currency denominated debt 1,197 1,180 — — Total liabilities $ 1,214 $ 1,189 $ 5 $ 2 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 both December 31, 2017 and September 30, 2017, 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) December 31, September 30, December 31, September 30, Gross amount recognized $ 7 $ 8 $ 1,219 $ 1,191 Gross amount eligible for offsetting (2 ) (2 ) (2 ) (2 ) Net amount $ 5 $ 6 $ 1,217 $ 1,189 The following table presents the effective portion of pretax gains (losses) recorded in other comprehensive income related to cash flow hedges: (in millions) Three Months Ended December 31, 2017 2016 Foreign currency exchange derivatives $ (7 ) $ (7 ) 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) Three Months Ended December 31, 2017 2016 Foreign currency exchange derivatives Cost of sales $ 1 $ (3 ) 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) Three Months Ended December 31, 2017 2016 Foreign currency exchange derivatives Cost of sales $ (2 ) $ (14 ) Foreign currency exchange derivatives Net financing charges (1 ) 31 Equity swap Selling, general and administrative (3 ) (1 ) Total $ (6 ) $ 16 The effective portion of pretax gains (losses) recorded in currency translation adjustment (CTA) within other comprehensive income (loss) related to net investment hedges was $(17) million and $67 million for the three months ended December 31, 2017 and 2016, respectively. For the three months ended December 31, 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 8. Fair Value Measurements

Note 8. Fair Value Measurements	3 Months Ended
	Dec. 31, 2017
Fair Value Disclosures [Abstract]
Fair Value Disclosures [Text Block]	8. 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 December 31, 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 $ 7 $ — $ 7 $ — Total assets $ 7 $ — $ 7 $ — Other current liabilities Foreign currency exchange derivatives $ 20 $ — $ 20 $ — Other noncurrent liabilities Foreign currency exchange derivatives 2 — 2 — Total liabilities $ 22 $ — $ 22 $ — 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 $ — 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 were highly effective in hedging the variability in future cash flows attributable to changes in currency exchange rates at December 31, 2017 and September 30, 2017. 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.

Note 9. Equity and Noncontrolli

Note 9. Equity and Noncontrolling Interests	3 Months Ended
	Dec. 31, 2017
Equity [Abstract]
Stockholders' Equity Note Disclosure [Text Block]	9. Equity and Noncontrolling Interests (in millions) Ordinary Shares Additional Paid-in Capital Retained Earnings Parent's Net Investment Accumulated Other Comprehensive Income (Loss) Shareholders' Equity Attributable to Adient Shareholders' Equity Attributable to Noncontrolling Interests Total Equity Balance at September 30, 2016 $ — $ — $ — $ 4,452 $ (276 ) $ 4,176 $ 131 $ 4,307 Net income — — 77 65 — 142 17 159 Change in Parent's net investment — — — (880 ) — (880 ) — (880 ) Transfers from former Parent — 228 — — — 228 — 228 Reclassification of Parent's net investment and issuance of ordinary shares in connection with separation — 3,637 — (3,637 ) — — — — Foreign currency translation adjustments — — — — (447 ) (447 ) (1 ) (448 ) Realized and unrealized gains (losses) on derivatives — — — — (2 ) (2 ) — (2 ) Dividends attributable to noncontrolling interests — — — — — — (16 ) (16 ) Change in noncontrolling interest share — — — — — — 2 2 Balance at December 31, 2016 $ — $ 3,865 $ 77 $ — $ (725 ) $ 3,217 $ 133 $ 3,350 Balance at September 30, 2017 $ — $ 3,942 $ 734 $ — $ (397 ) $ 4,279 $ 313 $ 4,592 Net income — — (216 ) — — (216 ) 13 (203 ) Foreign currency translation adjustments — — — — 71 71 4 75 Realized and unrealized gains (losses) on derivatives — — — — (10 ) (10 ) — (10 ) Dividends declared ($0.275 per share) — — (26 ) — — (26 ) — (26 ) Dividends attributable to noncontrolling interests — — — — — — (9 ) (9 ) Share based compensation — 6 — — — 6 — 6 Other — 4 — — — 4 — 4 Balance at December 31, 2017 $ — $ 3,952 $ 492 $ — $ (336 ) $ 4,108 $ 321 $ 4,429 The change in Parent's net investment during the fiscal quarter ended December 31, 2016 includes all intercompany activity with the former Parent prior to separation, including a $1.5 billion non-cash settlement. In September 2017, Adient declared a dividend of $0.275 per ordinary share, which was paid in November 2017. In November 2017, Adient declared a dividend of $0.275 per ordinary share, which is payable in February 2018. The following table presents changes in AOCI attributable to Adient: Three Months Ended December 31, (in millions) 2017 2016 Foreign currency translation adjustments Balance at beginning of period $ (398 ) $ (260 ) Aggregate adjustment for the period (net of tax effect of $0 and $0) 71 (447 ) Balance at end of period (327 ) (707 ) Realized and unrealized gains (losses) on derivatives Balance at beginning of period 3 (14 ) Current period changes in fair value (net of tax effect of $(2) and $(2)) (9 ) (4 ) Reclassification to income (net of tax effect of $0 and $1)* (1 ) 2 Balance at end of period (7 ) (16 ) Pension and postretirement plans Balance at beginning of period (2 ) (2 ) Balance at end of period (2 ) (2 ) Accumulated other comprehensive income (loss), end of period $ (336 ) $ (725 ) * Refer to Note 7 , " 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. The following table presents changes in the redeemable noncontrolling interests: Three Months Ended December 31, (in millions) 2017 2016 Beginning balance $ 28 $ 34 Net income 7 5 Foreign currency translation adjustments 1 (1 ) Dividends (8 ) — Change in noncontrolling interest share 1 — Ending balance $ 29 $ 38

Note 10. Significant Restructur

Note 10. Significant Restructuring and Impairment Costs	3 Months Ended
	Dec. 31, 2017
Restructuring Cost and Reserve [Line Items]
Restructuring and Related Activities Disclosure [Text Block]	10. 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 2018, Adient committed to a restructuring plan ("2018 Plan") within the Seating segment for $13 million that was offset by underspend in the fiscal 2016 Plan. The restructuring actions relate to cost reduction initiatives and consist primarily of workforce reductions. The restructuring actions are expected to be substantially completed by fiscal 2019. The following table summarizes the changes in Adient's 2018 Plan reserve: (in millions) Employee Severance and Termination Benefits Long-Lived Asset Impairments Other Currency Total Original Reserve $ 13 $ — $ — $ — $ 13 Balance at December 31, 2017 $ 13 $ — $ — $ — $ 13 In fiscal 2017, Adient committed to a 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 expected to be incurred for this restructuring plan. The restructuring actions relate to cost reduction initiatives and consist primarily of workforce reductions and plant closures. The restructuring actions are expected to be substantially complete in fiscal 2018. Adient maintained $11 million of Futuris restructuring reserves as of September 30, 2017 all of which was paid during the three months ended December 31, 2017. 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 ) Balance at September 30, 2017 38 — — — 38 Utilized—cash (4 ) — — — (4 ) Balance at December 31, 2017 $ 34 $ — $ — $ — $ 34 In fiscal 2016, Adient committed to a restructuring plan ("2016 Plan") and recorded $332 million of restructuring and impairment costs in the consolidated statements of income. This is the total amount expected to be incurred for this restructuring plan. The restructuring actions relate to cost reduction initiatives and consist primarily of workforce reductions, plant closures and asset impairments. 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 related 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 had indemnified. The restructuring actions are expected to be substantially complete in fiscal 2018. Since the announcement of the 2016 Plan in fiscal 2016, Adient has experienced lower employee severance and termination benefit cash payouts than previously calculated of approximately $13 million , due to changes in cost reduction actions. The planned workforce reductions disclosed for the 2016 Plan have been updated for Adient's revised actions. 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 Noncash adjustment—underspend (13 ) — — — (13 ) Utilized—cash (12 ) — — — (12 ) Balance at December 31, 2017 $ 121 $ — $ 9 $ 5 $ 135 Adient's fiscal 2018, 2017 and 2016 restructuring plans included workforce reductions of approximately 4,000 . 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 December 31, 2017, approximately 2,000 of the employees have been separated from Adient pursuant to the restructuring plans. In addition, the restructuring plans included eighteen plant closures. As of December 31, 2017, ten of the eighteen 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 11. Income Taxes (Notes)

Note 11. Income Taxes (Notes)	3 Months Ended
	Dec. 31, 2017
Income Tax Disclosure [Abstract]
Income Tax Disclosure [Text Block]	11. Income Taxes In calculating the provision for income taxes, Adient uses an estimate of the annual effective tax rate based upon the facts and circumstances known at each interim period. On a quarterly basis, the actual effective tax rate is adjusted, as appropriate, based on changes in facts and circumstances, if any, as compared to those forecasted at the beginning of the fiscal year and each interim period thereafter. For the three months ended December 31, 2017, Adient’s effective tax rate was 384% . The effective rate was higher than the statutory rate of 12.5% primarily due to the charge to recognize the impact of the U.S. tax reform legislation and unfavorable foreign exchange. For the three months ended December 31, 2016, Adient’s effective tax rate was 14% . The effective rate was higher than the statutory rate primarily due to a tax law change in Hungary, partially offset by benefits from global tax planning. Uncertain Tax Positions At December 31, 2017, Adient had gross tax effected unrecognized tax benefits of $191 million , essentially all of which, if recognized, would impact the effective tax rate. Total net accrued interest at December 31, 2017 was approximately $3 million (net of tax benefit). The interest and penalties accrued during the three months ended December 31, 2017 was not material. Adient recognizes interest and penalties related to unrecognized tax benefits as a component of income tax expense. Impacts of Tax Legislation and Change in Statutory Tax Rates On December 22, 2017, the Tax Cuts and Jobs Act (the “Act”) was signed and enacted into law, and is effective for tax years beginning on or after January 1, 2018, with the exception of certain provisions. As a fiscal year taxpayer, Adient will not be subject to the majority of the provisions until fiscal year 2019, however the statutory tax rate reduction is effective January 1, 2018. The Act reduces the U.S. corporate tax rate from 35% to 21% . Adient’s fiscal 2018 estimated annual effective tax rate reflects the benefit from the reduced rate of 24.5% resulting from the application of Internal Revenue Code, Section 15 which provides for a proration of the newly enacted rate during this fiscal year. This benefit is offset by a non-cash estimated tax expense of $150 million related to the remeasurement of Adient’s net deferred tax assets at the lower statutory rate, a non-cash estimated tax expense of $100 million related to recording a valuation allowance to reflect the reduced benefit Adient expects to realize as a result of being subject to the Base Erosion and Anti-avoidance Tax ("BEAT"), and an estimated cash tax expense of $8 million related to the transition tax imposed on previously untaxed earnings and profits. Adient is projecting that it will be subject to BEAT, a parallel tax system, for the foreseeable future. In accordance with Staff Accounting Bulletin No. 118, Adient is disclosing the estimated income tax impact. Although the $258 million tax expense represents what Adient believes is a reasonable estimate of the impact of the income tax effects of the Act on its consolidated financial statements as of December 31, 2017, it is a provisional amount and will be impacted by Adient’s on-going analysis of the legislation and the full year fiscal 2018 financial results. The Act makes broad and complex changes to the U.S. tax code, and in certain instances, lacks clarity and is subject to interpretation until additional Internal Revenue Service guidance is issued. The ultimate impact of the Act may differ from Adient's estimates due to changes in the interpretations and assumptions made as well as any forthcoming regulatory guidance. Adient will continue to assess the provisions of the Act and the anticipated impact to income tax expense and will disclose the anticipated impact on its consolidated financial statements in future financial filings. Any adjustments to these provisional amounts will be reported as a component of income tax expense (benefit) in the reporting period in which any such adjustments are determined, which will be no later than the first quarter of fiscal 2019. Other tax legislation was adopted during the quarter in various jurisdictions, which did not have a material impact on Adient’s consolidated financial statements. In the first quarter of 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.

Note 12. Segment Reporting (Not

Note 12. Segment Reporting (Notes)	3 Months Ended
	Dec. 31, 2017
Segment Reporting [Abstract]
Segment Reporting Disclosure [Text Block]	12. Segment Information Adient evaluates 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"). 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 seat metal structures and mechanisms, foam, trim, fabric and complete seat systems for automotive and other mobility applications. • 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: Three Months Ended (in millions) 2017 2016 Net Sales Seating $ 4,204 $ 4,026 Total net sales $ 4,204 $ 4,026 Three Months Ended (in millions) 2017 2016 (1) Adjusted EBIT Seating $ 138 $ 253 Interiors 25 30 Becoming Adient costs (2) (19 ) (15 ) Separation costs (3) — (10 ) Purchase accounting amortization (4) (17 ) (10 ) Restructuring related charges (5) (11 ) (8 ) Other items (6) (14 ) (13 ) Earnings before interest and income taxes 102 227 Net financing charges (33 ) (35 ) Income before income taxes $ 69 $ 192 (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 $6 million and $13 million for the three months ended December 31, 2017 and 2016, respectively. (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 $8 million for the U.S. tax reform impact at YFAI and $6 million of integration-related costs associated with Futuris for the three months ended December 31, 2017. Reflects primarily $12 million of initial funding of the Adient foundation for the three months ended December 31, 2016.

Note 13. NonConsolidated Partia

Note 13. NonConsolidated Partially-Owned Affiliates	3 Months Ended
	Dec. 31, 2017
Equity Method Investments and Joint Ventures Disclosure [Abstract]
Equity Method Investments and Joint Ventures Disclosure [Text Block]	13. 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 December 31, 2017 and September 30, 2017. 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 three months ended December 31, 2017 and 2016. Adient maintains total investments in partially-owned affiliates of $1.9 billion and $1.8 billion at December 31, 2017 and September 30, 2017, respectively. Operating information for nonconsolidated partially-owned affiliates is as follows: Three Months Ended (in millions) 2017 2016 (1) Net sales $ 4,663 $ 4,324 Gross profit $ 566 $ 539 Operating income $ 279 $ 295 Net income $ 221 $ 280 Net income attributable to the entity $ 216 $ 259 (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 the entity by $14 million for the three months ended December 31, 2016.

Note 14. Commitments and Contin

Note 14. Commitments and Contingencies	3 Months Ended
	Dec. 31, 2017
Commitments and Contingencies Disclosure [Abstract]
Commitments and Contingencies Disclosure [Text Block]	14. 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 at both December 31, 2017 and September 30, 2017. 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 15. Related Party Transact

Note 15. Related Party Transactions	3 Months Ended
	Dec. 31, 2017
Related Party Transactions [Abstract]
Related Party Transactions Disclosure [Text Block]	15. 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: Three Months Ended (in millions) 2017 2016 Net sales $ 99 $ 98 Cost of sales 137 100 The following table sets forth the amount of accounts receivable due from and payable to related parties in the consolidated statements of financial position: (in millions) December 31, 2017 September 30, 2017 Accounts receivable $ 158 $ 129 Accounts payable 122 104 Average receivable and payable balances with related parties remained consistent with the period end balances shown above. Allocations from Former Parent During fiscal 2017, 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 during the quarter ended March 31, 2017 in accordance with the separation agreement. The impact of the settlement is reflected within additional paid-in capital.

Note 1. Significant Accountin23

Note 1. Significant Accounting Policies (Policies)	3 Months Ended
	Dec. 31, 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 December 31 , 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 accompanying consolidated financial statements are presented on a consolidated basis and include all of the accounts and operations of Adient and its consolidated subsidiaries. Intercompany accounts and transactions have been eliminated. The consolidated financial statements reflect all adjustments, which are normal and recurring in nature, necessary for fair financial statement presentation. The preparation of these consolidated financial statements in conformity with U.S. generally accepted accounting principles (“GAAP”) requires management to make estimates and assumptions that affect the amounts reported in these consolidated financial statements and accompanying notes. Actual results could differ materially from those estimates. The interim consolidated financial statements and accompanying notes are unaudited and should be read in conjunction with Adient’s annual consolidated financial statements and the notes thereto included in its Annual Report on Form 10-K for the fiscal year ended September 30, 2017.

Note 1. Significant Accountin24

Note 1. Significant Accounting Policies (Tables)	3 Months Ended
	Dec. 31, 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: (in millions) December 31, 2017 September 30, 2017 Current assets $ 210 $ 232 Noncurrent assets 63 56 Total assets $ 273 $ 288 Current liabilities $ 159 $ 169 Total liabilities $ 159 $ 169

Note 1. Significant Accountin25

Note 1. Significant Accounting Policies Earnings per Share (Tables)	3 Months Ended
	Dec. 31, 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: Three Months Ended December 31, (in millions, except per share data) 2017 2016 Numerator: Net income (loss) attributable to Adient $ (216 ) $ 142 Denominator: Shares outstanding 93.2 93.7 Effect of dilutive securities — 0.2 Diluted shares 93.2 93.9 Earnings per share: Basic $ (2.32 ) $ 1.52 Diluted $ (2.32 ) $ 1.51 Potentially dilutive securities whose effect would have been antidilutive are excluded from the computation of diluted earnings per share.

Note 1. Significant Accountin26

Note 1. Significant Accounting Policies Revision (Tables)	3 Months Ended
	Dec. 31, 2017
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Schedule of Error Corrections and Prior Period Adjustments [Table Text Block]	Revisions As disclosed in the fiscal 2017 Form 10-K, Adient revised previously reported results to correctly report equity income from a non-consolidated affiliate in the Seating segment related to engineering costs that were inappropriately capitalized. Adient also revised previously reported net sales and cost of sales to correctly report certain sales on a net versus gross basis in the Seating segment. The following tables disclose the quarterly impact for the three months ended December 31, 2016 of such previously disclosed revisions. Adient assessed the materiality of these misstatements on prior periods’ financial statements in accordance with SEC Staff Accounting Bulletin ("SAB") No. 99, Materiality, codified in ASC 250, Presentation of Financial Statements, and concluded that these misstatements were not material, individually or in the aggregate, to any previously issued financial statements. In accordance with ASC 250 (SAB No. 108, Considering the Effects of Prior Year Misstatements when Quantifying Misstatements in Current Year Financial Statements), the consolidated financial statements and notes to consolidated financial statements as of December 31, 2016 have been revised. Adient will revise remaining fiscal 2017 interim periods in future quarterly filings. The following tables show the impact of these revisions on impacted line items from Adient's consolidated financial statements. Consolidated Statements of Income (Loss) Three Months Ended December 31, 2016 (in millions, except per share data) As Reported Adjustment As Revised Net sales $ 4,038 $ (12 ) $ 4,026 Cost of sales 3,688 (12 ) 3,676 Gross profit 350 — 350 Equity income 101 (7 ) 94 Earnings before interest and income taxes 234 (7 ) 227 Income before income taxes 199 (7 ) 192 Net income (loss) 171 (7 ) 164 Net income (loss) attributable to Adient 149 (7 ) 142 Earnings per share: Basic $ 1.59 $ (0.07 ) $ 1.52 Diluted $ 1.59 $ (0.08 ) $ 1.51 Consolidated Statements of Comprehensive Income (Loss) Three Months Ended December 31, 2016 (in millions) As Reported Adjustment As Revised Total comprehensive income (loss) $ (280 ) $ (7 ) $ (287 ) Comprehensive income (loss) attributable to Adient (300 ) (7 ) (307 ) Consolidated Statements of Cash Flows Three Months Ended December 31, 2016 (in millions) As Reported Adjustment As Revised Operating Activities Net income (loss) $ 171 $ (7 ) $ 164 Equity in earnings of partially-owned affiliates, net of dividends received (79 ) 7 (72 ) Cash provided (used) by operating activities (13 ) — (13 )

Note 3. Inventories (Tables)

Note 3. Inventories (Tables)	3 Months Ended
	Dec. 31, 2017
Inventory Disclosure [Abstract]
Schedule of Inventory, Current [Table Text Block]	Inventories consisted of the following: (in millions) December 31, 2017 September 30, 2017 Raw materials and supplies $ 559 $ 552 Work-in-process 41 37 Finished goods 162 146 Inventories $ 762 $ 735

Note 4. Goodwill and Other In28

Note 4. Goodwill and Other Intangible Assets (Tables)	3 Months Ended
	Dec. 31, 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: December 31, 2017 September 30, 2017 (in millions) Gross Carrying Amount Accumulated Amortization Net Gross Carrying Amount Accumulated Amortization Net Intangible assets Patented technology $ 30 $ (16 ) $ 14 $ 30 $ (15 ) $ 15 Customer relationships 546 (74 ) 472 545 (64 ) 481 Trademarks 60 (27 ) 33 59 (26 ) 33 Miscellaneous 22 (8 ) 14 22 (8 ) 14 Total intangible assets $ 658 $ (125 ) $ 533 $ 656 $ (113 ) $ 543

Note 4. Goodwill and Other In29

Note 4. Goodwill and Other Intangible Assets Goodwill (Tables)	3 Months Ended
	Dec. 31, 2017
Goodwill [Line Items]
Goodwill Disclosure [Text Block]	The changes in the carrying amount of goodwill is as follows: (in millions) September 30, Business Acquisitions Business Divestitures Currency Translation and Other December 31, Goodwill Seating $ 2,515 $ 4 $ — $ 26 $ 2,545

Note 5. Product Warranties (Tab

Note 5. Product Warranties (Tables)	3 Months Ended
	Dec. 31, 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: Three Months Ended (in millions) 2017 2016 Balance at beginning of period $ 19 $ 13 Accruals for warranties issued during the period 2 1 Changes in accruals related to pre-existing warranties (including changes in estimates) (2 ) 4 Settlements made (in cash or in kind) during the period (2 ) (3 ) Balance at end of period $ 17 $ 15

Note 6. Debt and Financing Ar31

Note 6. Debt and Financing Arrangements (Tables)	3 Months Ended
	Dec. 31, 2017
Debt Instrument [Line Items]
Schedule of Long-term Debt Instruments [Table Text Block]	Long-term debt consisted of the following: (in millions) December 31, 2017 September 30, 2017 Term Loan A - LIBOR plus 1.75% due in 2021 $ 1,200 $ 1,200 4.875% Notes due in 2026 900 900 3.50% Notes due in 2024 1,197 1,180 European Investment Bank Loan - EURIBOR plus 0.90% due in 2022 197 195 Capital lease obligations 4 4 Other 2 1 Less: debt issuance costs (37 ) (38 ) Gross long-term debt 3,463 3,442 Less: current portion 2 2 Net long-term debt $ 3,461 $ 3,440

Note 6. Debt and Financing Ar32

Note 6. Debt and Financing Arrangements Net Financing Charges (Tables)	3 Months Ended
	Dec. 31, 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: Three Months Ended (in millions) 2017 2016 Interest expense, net of capitalized interest costs $ 34 $ 33 Banking fees and debt issuance cost amortization 2 2 Interest income (1 ) (1 ) Net foreign exchange (2 ) 1 Net financing charges $ 33 $ 35

Note 7. Derivative Instrument33

Note 7. Derivative Instruments and Hedging Activities (Tables)	3 Months Ended
	Dec. 31, 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) December 31, September 30, December 31, September 30, Other current assets Foreign currency exchange derivatives $ 7 $ 4 $ — $ — Other noncurrent assets Foreign currency exchange derivatives — 1 — — Equity swaps — — — 3 Total assets $ 7 $ 5 $ — $ 3 Other current liabilities Foreign currency exchange derivatives $ 15 $ 6 $ 5 $ 2 Other noncurrent liabilities Foreign currency exchange derivatives 2 3 — — Long-term debt Foreign currency denominated debt 1,197 1,180 — — Total liabilities $ 1,214 $ 1,189 $ 5 $ 2
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) December 31, September 30, December 31, September 30, Gross amount recognized $ 7 $ 8 $ 1,219 $ 1,191 Gross amount eligible for offsetting (2 ) (2 ) (2 ) (2 ) Net amount $ 5 $ 6 $ 1,217 $ 1,189
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) Three Months Ended December 31, 2017 2016 Foreign currency exchange derivatives $ (7 ) $ (7 ) 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) Three Months Ended December 31, 2017 2016 Foreign currency exchange derivatives Cost of sales $ 1 $ (3 ) 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) Three Months Ended December 31, 2017 2016 Foreign currency exchange derivatives Cost of sales $ (2 ) $ (14 ) Foreign currency exchange derivatives Net financing charges (1 ) 31 Equity swap Selling, general and administrative (3 ) (1 ) Total $ (6 ) $ 16

Note 8. Fair Value Measuremen34

Note 8. Fair Value Measurements (Tables)	3 Months Ended
	Dec. 31, 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 December 31, 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 $ 7 $ — $ 7 $ — Total assets $ 7 $ — $ 7 $ — Other current liabilities Foreign currency exchange derivatives $ 20 $ — $ 20 $ — Other noncurrent liabilities Foreign currency exchange derivatives 2 — 2 — Total liabilities $ 22 $ — $ 22 $ — 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 $ —

Note 9. Equity and Noncontrol35

Note 9. Equity and Noncontrolling Interests (Tables)	3 Months Ended
	Dec. 31, 2017
Equity [Abstract]
Schedule of Stockholders Equity [Table Text Block]	(in millions) Ordinary Shares Additional Paid-in Capital Retained Earnings Parent's Net Investment Accumulated Other Comprehensive Income (Loss) Shareholders' Equity Attributable to Adient Shareholders' Equity Attributable to Noncontrolling Interests Total Equity Balance at September 30, 2016 $ — $ — $ — $ 4,452 $ (276 ) $ 4,176 $ 131 $ 4,307 Net income — — 77 65 — 142 17 159 Change in Parent's net investment — — — (880 ) — (880 ) — (880 ) Transfers from former Parent — 228 — — — 228 — 228 Reclassification of Parent's net investment and issuance of ordinary shares in connection with separation — 3,637 — (3,637 ) — — — — Foreign currency translation adjustments — — — — (447 ) (447 ) (1 ) (448 ) Realized and unrealized gains (losses) on derivatives — — — — (2 ) (2 ) — (2 ) Dividends attributable to noncontrolling interests — — — — — — (16 ) (16 ) Change in noncontrolling interest share — — — — — — 2 2 Balance at December 31, 2016 $ — $ 3,865 $ 77 $ — $ (725 ) $ 3,217 $ 133 $ 3,350 Balance at September 30, 2017 $ — $ 3,942 $ 734 $ — $ (397 ) $ 4,279 $ 313 $ 4,592 Net income — — (216 ) — — (216 ) 13 (203 ) Foreign currency translation adjustments — — — — 71 71 4 75 Realized and unrealized gains (losses) on derivatives — — — — (10 ) (10 ) — (10 ) Dividends declared ($0.275 per share) — — (26 ) — — (26 ) — (26 ) Dividends attributable to noncontrolling interests — — — — — — (9 ) (9 ) Share based compensation — 6 — — — 6 — 6 Other — 4 — — — 4 — 4 Balance at December 31, 2017 $ — $ 3,952 $ 492 $ — $ (336 ) $ 4,108 $ 321 $ 4,429
Schedule of Accumulated Other Comprehensive Income (Loss) [Table Text Block]	The following table presents changes in AOCI attributable to Adient: Three Months Ended December 31, (in millions) 2017 2016 Foreign currency translation adjustments Balance at beginning of period $ (398 ) $ (260 ) Aggregate adjustment for the period (net of tax effect of $0 and $0) 71 (447 ) Balance at end of period (327 ) (707 ) Realized and unrealized gains (losses) on derivatives Balance at beginning of period 3 (14 ) Current period changes in fair value (net of tax effect of $(2) and $(2)) (9 ) (4 ) Reclassification to income (net of tax effect of $0 and $1)* (1 ) 2 Balance at end of period (7 ) (16 ) Pension and postretirement plans Balance at beginning of period (2 ) (2 ) Balance at end of period (2 ) (2 ) Accumulated other comprehensive income (loss), end of period $ (336 ) $ (725 )
Redeemable Noncontrolling Interest [Table Text Block]	The following table presents changes in the redeemable noncontrolling interests: Three Months Ended December 31, (in millions) 2017 2016 Beginning balance $ 28 $ 34 Net income 7 5 Foreign currency translation adjustments 1 (1 ) Dividends (8 ) — Change in noncontrolling interest share 1 — Ending balance $ 29 $ 38

Note 10. Significant Restruct36

Note 10. Significant Restructuring and Impairment Costs (Tables)	3 Months Ended
	Dec. 31, 2017
2018 Plan [Domain]
Restructuring Cost and Reserve [Line Items]
Restructuring and Related Costs [Table Text Block]	The following table summarizes the changes in Adient's 2018 Plan reserve: (in millions) Employee Severance and Termination Benefits Long-Lived Asset Impairments Other Currency Total Original Reserve $ 13 $ — $ — $ — $ 13 Balance at December 31, 2017 $ 13 $ — $ — $ — $ 13
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 ) Balance at September 30, 2017 38 — — — 38 Utilized—cash (4 ) — — — (4 ) Balance at December 31, 2017 $ 34 $ — $ — $ — $ 34
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 Noncash adjustment—underspend (13 ) — — — (13 ) Utilized—cash (12 ) — — — (12 ) Balance at December 31, 2017 $ 121 $ — $ 9 $ 5 $ 135

Note 12. Segment Reporting (Tab

Note 12. Segment Reporting (Tables)	3 Months Ended
	Dec. 31, 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: Three Months Ended (in millions) 2017 2016 Net Sales Seating $ 4,204 $ 4,026 Total net sales $ 4,204 $ 4,026 Three Months Ended (in millions) 2017 2016 (1) Adjusted EBIT Seating $ 138 $ 253 Interiors 25 30 Becoming Adient costs (2) (19 ) (15 ) Separation costs (3) — (10 ) Purchase accounting amortization (4) (17 ) (10 ) Restructuring related charges (5) (11 ) (8 ) Other items (6) (14 ) (13 ) Earnings before interest and income taxes 102 227 Net financing charges (33 ) (35 ) Income before income taxes $ 69 $ 192 (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 $6 million and $13 million for the three months ended December 31, 2017 and 2016, respectively. (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 $8 million for the U.S. tax reform impact at YFAI and $6 million of integration-related costs associated with Futuris for the three months ended December 31, 2017. Reflects primarily $12 million of initial funding of the Adient foundation for the three months ended December 31, 2016.

Note 13. NonConsolidated Part38

Note 13. NonConsolidated Partially-Owned Affiliates (Tables)	3 Months Ended
	Dec. 31, 2017
Schedule of Equity Method Investments [Line Items]
Equity Method Investment Summarized Financial Information Income Statement [Table Text Block]	Adient maintains total investments in partially-owned affiliates of $1.9 billion and $1.8 billion at December 31, 2017 and September 30, 2017, respectively. Operating information for nonconsolidated partially-owned affiliates is as follows: Three Months Ended (in millions) 2017 2016 (1) Net sales $ 4,663 $ 4,324 Gross profit $ 566 $ 539 Operating income $ 279 $ 295 Net income $ 221 $ 280 Net income attributable to the entity $ 216 $ 259 (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 the entity by $14 million for the three months ended December 31, 2016.

Note 15. Related Party Transa39

Note 15. Related Party Transactions (Tables)	3 Months Ended
	Dec. 31, 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: Three Months Ended (in millions) 2017 2016 Net sales $ 99 $ 98 Cost of sales 137 100 The following table sets forth the amount of accounts receivable due from and payable to related parties in the consolidated statements of financial position: (in millions) December 31, 2017 September 30, 2017 Accounts receivable $ 158 $ 129 Accounts payable 122 104

Note 1. Significant Accountin40

Note 1. Significant Accounting Policies Revision (Details) - USD ($) $ / shares in Units, $ in Millions	3 Months Ended
	Dec. 31, 2017	Dec. 31, 2016
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Comprehensive Income (Loss), Net of Tax, Including Portion Attributable to Noncontrolling Interest	$ (130)	$ (287)
Sales Revenue, Goods, Net	4,204	4,026
Cost of Goods and Services Sold	4,002	3,676
Gross Profit	202	350
Income (Loss) from Equity Method Investments	96	94
Income (Loss) from Continuing Operations before Interest Expense, Interest Income, Income Taxes, Noncontrolling Interests, Net	102	227
Income (Loss) from Continuing Operations before Income Taxes, Noncontrolling Interest	69	192
Net Income (Loss), Including Portion Attributable to Noncontrolling Interest	(196)	164
Net Income (Loss) Attributable to Parent	$ (216)	$ 142
Earnings Per Share, Basic	$ (2.32)	$ 1.52
Earnings Per Share, Diluted	$ (2.32)	$ 1.51
Comprehensive Income (Loss), Net of Tax, Attributable to Parent	$ (155)	$ (307)
Income (Loss) from Equity Method Investments, Net of Dividends or Distributions	90	72
Net Cash Provided by (Used in) Operating Activities	$ (127)	(13)
Scenario, Previously Reported [Member]
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Comprehensive Income (Loss), Net of Tax, Including Portion Attributable to Noncontrolling Interest		(280)
Sales Revenue, Goods, Net		4,038
Cost of Goods and Services Sold		3,688
Gross Profit		350
Income (Loss) from Equity Method Investments		101
Income (Loss) from Continuing Operations before Interest Expense, Interest Income, Income Taxes, Noncontrolling Interests, Net		234
Income (Loss) from Continuing Operations before Income Taxes, Noncontrolling Interest		199
Net Income (Loss), Including Portion Attributable to Noncontrolling Interest		171
Net Income (Loss) Attributable to Parent		$ 149
Earnings Per Share, Basic		$ 1.59
Earnings Per Share, Diluted		$ 1.59
Comprehensive Income (Loss), Net of Tax, Attributable to Parent		$ (300)
Income (Loss) from Equity Method Investments, Net of Dividends or Distributions		79
Restatement Adjustment [Member]
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Comprehensive Income (Loss), Net of Tax, Including Portion Attributable to Noncontrolling Interest		(7)
Sales Revenue, Goods, Net		(12)
Cost of Goods and Services Sold		(12)
Gross Profit		0
Income (Loss) from Equity Method Investments		(7)
Income (Loss) from Continuing Operations before Interest Expense, Interest Income, Income Taxes, Noncontrolling Interests, Net		(7)
Income (Loss) from Continuing Operations before Income Taxes, Noncontrolling Interest		(7)
Net Income (Loss), Including Portion Attributable to Noncontrolling Interest		(7)
Net Income (Loss) Attributable to Parent		$ (7)
Earnings Per Share, Basic		$ (0.07)
Earnings Per Share, Diluted		$ (0.08)
Comprehensive Income (Loss), Net of Tax, Attributable to Parent		$ (7)
Income (Loss) from Equity Method Investments, Net of Dividends or Distributions		(7)
Net Cash Provided by (Used in) Operating Activities		0
Seating Segment [Domain]
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Sales Revenue, Goods, Net		$ 4,026

Note 1. Significant Accountin41

Note 1. Significant Accounting Policies VIE (Details) $ in Millions	Dec. 31, 2017USD ($)Entity	Sep. 30, 2017USD ($)
Variable Interest Entity, Number of Entities | Entity	2
Variable Interest Entity, Consolidated, Carrying Amount, Assets	$ 273	$ 288
Variable Interest Entity, Consolidated, Carrying Amount, Liabilities	159	169
Other Current Liabilities [Member]
Variable Interest Entity, Consolidated, Carrying Amount, Liabilities	159	169
Other Noncurrent Assets [Member]
Variable Interest Entity, Consolidated, Carrying Amount, Assets	63	56
Other Current Assets [Member]
Variable Interest Entity, Consolidated, Carrying Amount, Assets	$ 210	$ 232

Note 1. Significant Accountin42

Note 1. Significant Accounting Policies (Details) $ / shares in Units, shares in Millions, $ in Millions	3 Months Ended
	Dec. 31, 2017USD ($)Entity$ / sharesshares	Dec. 31, 2016USD ($)$ / sharesshares	Sep. 30, 2017USD ($)
Weighted Average Number of Shares Outstanding, Diluted | shares	93.2	93.9
Net Cash Provided by (Used in) Operating Activities	$ (127)	$ (13)
Comprehensive Income (Loss), Net of Tax, Including Portion Attributable to Noncontrolling Interest	(130)	(287)
Gross Profit	202	350
Income (Loss) from Equity Method Investments	96	94
Income (Loss) from Continuing Operations before Interest Expense, Interest Income, Income Taxes, Noncontrolling Interests, Net	102	227
Income (Loss) from Continuing Operations before Income Taxes, Noncontrolling Interest	69	192
Net Income (Loss), Including Portion Attributable to Noncontrolling Interest	(196)	164
Income (Loss) from Equity Method Investments, Net of Dividends or Distributions	$ (90)	(72)
Variable Interest Entity, Number of Entities | Entity	2
Variable Interest Entity, Consolidated, Carrying Amount, Assets	$ 273		$ 288
Net Income (Loss) Attributable to Parent	$ (216)	$ 142
Weighted Average Number of Shares Outstanding, Basic | shares	93.2	93.7
Earnings Per Share, Basic | $ / shares	$ (2.32)	$ 1.52
Earnings Per Share, Diluted | $ / shares	$ (2.32)	$ 1.51
Variable Interest Entity, Consolidated, Carrying Amount, Liabilities	$ 159		169
Comprehensive Income (Loss), Net of Tax, Attributable to Parent	(155)	$ (307)
Other Current Assets [Member]
Variable Interest Entity, Consolidated, Carrying Amount, Assets	210		232
Other Noncurrent Assets [Member]
Variable Interest Entity, Consolidated, Carrying Amount, Assets	63		56
Other Current Liabilities [Member]
Variable Interest Entity, Consolidated, Carrying Amount, Liabilities	$ 159		$ 169
Scenario, Previously Reported [Member]
Comprehensive Income (Loss), Net of Tax, Including Portion Attributable to Noncontrolling Interest		(280)
Gross Profit		350
Income (Loss) from Equity Method Investments		101
Income (Loss) from Continuing Operations before Interest Expense, Interest Income, Income Taxes, Noncontrolling Interests, Net		234
Income (Loss) from Continuing Operations before Income Taxes, Noncontrolling Interest		199
Net Income (Loss), Including Portion Attributable to Noncontrolling Interest		171
Income (Loss) from Equity Method Investments, Net of Dividends or Distributions		(79)
Net Income (Loss) Attributable to Parent		$ 149
Earnings Per Share, Basic | $ / shares		$ 1.59
Earnings Per Share, Diluted | $ / shares		$ 1.59
Comprehensive Income (Loss), Net of Tax, Attributable to Parent		$ (300)
Restatement Adjustment [Member]
Net Cash Provided by (Used in) Operating Activities		0
Comprehensive Income (Loss), Net of Tax, Including Portion Attributable to Noncontrolling Interest		(7)
Gross Profit		0
Income (Loss) from Equity Method Investments		(7)
Income (Loss) from Continuing Operations before Interest Expense, Interest Income, Income Taxes, Noncontrolling Interests, Net		(7)
Income (Loss) from Continuing Operations before Income Taxes, Noncontrolling Interest		(7)
Net Income (Loss), Including Portion Attributable to Noncontrolling Interest		(7)
Income (Loss) from Equity Method Investments, Net of Dividends or Distributions		7
Net Income (Loss) Attributable to Parent		$ (7)
Earnings Per Share, Basic | $ / shares		$ (0.07)
Earnings Per Share, Diluted | $ / shares		$ (0.08)
Comprehensive Income (Loss), Net of Tax, Attributable to Parent		$ (7)

Note 2. Acquisitions (Details)

Note 2. Acquisitions (Details) - USD ($) $ in Millions	3 Months Ended
	Dec. 31, 2017	Dec. 31, 2016
Business Acquisition [Line Items]
Goodwill, Purchase Accounting Adjustments	$ 4
Income (Loss) from Continuing Operations before Income Taxes, Noncontrolling Interest	69	$ 192
GAAS [Member]
Business Acquisition [Line Items]
Revenues	89
Futuris [Member]
Business Acquisition [Line Items]
Revenues	$ 120

Note 3. Inventories (Details)

Note 3. Inventories (Details) - USD ($) $ in Millions	Dec. 31, 2017	Sep. 30, 2017
Inventory Disclosure [Abstract]
Inventory, Raw Materials, Net of Reserves	$ 559	$ 552
Inventory, Work in Process, Net of Reserves	41	37
Inventory, Finished Goods, Net of Reserves	162	146
Inventory, Net	$ 762	$ 735

Note 4. Goodwill and Other In45

Note 4. Goodwill and Other Intangible Assets (Details) - USD ($) $ in Millions	3 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Sep. 30, 2017
Finite-Lived Intangible Assets [Line Items]
Amortization of Intangible Assets	$ 12	$ 5
Product Warranty Accrual Disclosure [Abstract]
Intangible Assets, Gross (Excluding Goodwill)	658		$ 656
Finite-Lived Intangible Assets, Accumulated Amortization	(125)		(113)
Intangible Assets, Net (Excluding Goodwill)	533		543
Patents [Member]
Product Warranty Accrual Disclosure [Abstract]
Intangible Assets, Gross (Excluding Goodwill)	30		30
Finite-Lived Intangible Assets, Accumulated Amortization	(16)		(15)
Intangible Assets, Net (Excluding Goodwill)	14		15
Customer Relationships [Member]
Product Warranty Accrual Disclosure [Abstract]
Intangible Assets, Gross (Excluding Goodwill)	546		545
Finite-Lived Intangible Assets, Accumulated Amortization	(74)		(64)
Intangible Assets, Net (Excluding Goodwill)	472		481
Trademarks [Member]
Product Warranty Accrual Disclosure [Abstract]
Intangible Assets, Gross (Excluding Goodwill)	60		59
Finite-Lived Intangible Assets, Accumulated Amortization	(27)		(26)
Intangible Assets, Net (Excluding Goodwill)	33		33
Other Intangible Assets [Member]
Product Warranty Accrual Disclosure [Abstract]
Intangible Assets, Gross (Excluding Goodwill)	22		22
Finite-Lived Intangible Assets, Accumulated Amortization	(8)		(8)
Intangible Assets, Net (Excluding Goodwill)	$ 14		$ 14

Note 4. Goodwill and Other In46

Note 4. Goodwill and Other Intangible Assets Goodwill (Details) - USD ($) $ in Millions	3 Months Ended
	Dec. 31, 2017	Sep. 30, 2017
Goodwill [Line Items]
Goodwill	$ 2,545	$ 2,515
Seating Segment [Member]
Goodwill [Line Items]
Goodwill	2,545	$ 2,515
Goodwill, Acquired During Period	4
Goodwill, Written off Related to Sale of Business Unit	0
Goodwill, Foreign Currency Translation Gain (Loss)	$ 26

Note 5. Product Warranties (Det

Note 5. Product Warranties (Details) - USD ($) $ in Millions	3 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Sep. 30, 2017	Sep. 30, 2016
Product Warranties Disclosures [Abstract]
Standard Product Warranty Accrual	$ 17	$ 15	$ 19	$ 13
Standard Product Warranty Accrual, Increase for Warranties Issued	2	1
Standard Product Warranty Accrual, Increase (Decrease) for Preexisting Warranties	(2)	4
Standard Product Warranty Accrual, Decrease for Payments	$ (2)	$ (3)

Note 6. Debt and Financing Ar48

Note 6. Debt and Financing Arrangements Long Term Debt (Details) - USD ($) $ in Millions	3 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Sep. 30, 2017
Debt Instrument [Line Items]
Capital Lease Obligations	$ 4		$ 4
Debt Issuance Costs, Net	37		38
Long-term Debt and Capital Lease Obligations, Including Current Maturities	3,463		3,442
Long-term Debt and Capital Lease Obligations, Current	2		2
Long-term Debt and Capital Lease Obligations	3,461		3,440
Interest Expense, Debt, Excluding Amortization	34	$ 33
Amortization of Debt Issuance Costs	2	2
Interest Income, Other	(1)	(1)
Gain (Loss) on Foreign Currency Fair Value Hedge Derivatives	(2)	1
Interest Income (Expense), Net	33	$ 35
Other Debt Obligations [Member]
Debt Instrument [Line Items]
Long-term Debt	2		1
Revolving Credit Facility [Member]
Debt Instrument [Line Items]
Long-term Debt	1,200		1,200
Euro Member Countries, Euro | Unsecured Debt [Member]
Debt Instrument [Line Items]
Long-term Debt	1,197		1,180
United States of America, Dollars | Unsecured Debt [Member]
Debt Instrument [Line Items]
Long-term Debt	900		900
European Union [Member] | Euro Member Countries, Euro | Unsecured Debt [Member]
Debt Instrument [Line Items]
Long-term Debt	$ 197		$ 195

Note 7. Derivative Instrument49

Note 7. Derivative Instruments and Hedging Activities (Details)	Dec. 31, 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 7. Derivative Instrument50

Note 7. Derivative Instruments and Hedging Activities Derivative Assets and Liabilities (Details) $ in Millions, € in Billions	Dec. 31, 2017USD ($)Rate	Dec. 31, 2017EUR (€)Rate	Sep. 30, 2017USD ($)
Foreign Exchange Contract [Member] | Other Current Assets [Member]
Derivatives, Fair Value [Line Items]
Derivative Asset, Current	$ 7
Derivative Liability, Current			$ 1
Foreign Exchange Contract [Member] | Other Current Liabilities [Member]
Derivatives, Fair Value [Line Items]
Derivative Liability, Current	20		8
Foreign Exchange Contract [Member] | Other Noncurrent Liabilities [Member]
Derivatives, Fair Value [Line Items]
Derivative Liability, Current	2		3
Equity Swap [Member] | Other Noncurrent Assets [Member]
Derivatives, Fair Value [Line Items]
Hedging Assets, Noncurrent			3
Designated as Hedging Instrument [Member]
Derivatives, Fair Value [Line Items]
Derivative Asset	7		5
Derivative Liability	1,214		1,189
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	$ 1,197	€ 1	1,180
Debt Instrument, Interest Rate, Stated Percentage | Rate	3.50%	3.50%
Designated as Hedging Instrument [Member] | Foreign Exchange Contract [Member] | Other Current Assets [Member]
Derivatives, Fair Value [Line Items]
Derivative Asset, Current	$ 7		4
Designated as Hedging Instrument [Member] | Foreign Exchange Contract [Member] | Other Noncurrent Assets [Member]
Derivatives, Fair Value [Line Items]
Derivative Asset, Current	0		1
Designated as Hedging Instrument [Member] | Foreign Exchange Contract [Member] | Other Current Liabilities [Member]
Derivatives, Fair Value [Line Items]
Derivative Liability, Current	15		6
Designated as Hedging Instrument [Member] | Foreign Exchange Contract [Member] | Other Noncurrent Liabilities [Member]
Derivatives, Fair Value [Line Items]
Derivative Asset, Current	2		3
Designated as Hedging Instrument [Member] | Equity Swap [Member] | Other Noncurrent Assets [Member]
Derivatives, Fair Value [Line Items]
Hedging Assets, Noncurrent	0		0
Not Designated as Hedging Instrument [Member]
Derivatives, Fair Value [Line Items]
Derivative Asset	0		3
Derivative Liability	5		2
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
Not Designated as Hedging Instrument [Member] | Foreign Exchange Contract [Member] | Other Current Assets [Member]
Derivatives, Fair Value [Line Items]
Derivative Asset, Current	0		0
Not Designated as Hedging Instrument [Member] | Foreign Exchange Contract [Member] | Other Noncurrent Assets [Member]
Derivatives, Fair Value [Line Items]
Derivative Asset, Current	0		0
Not Designated as Hedging Instrument [Member] | Foreign Exchange Contract [Member] | Other Current Liabilities [Member]
Derivatives, Fair Value [Line Items]
Derivative Liability, Current	5		2
Not Designated as Hedging Instrument [Member] | Foreign Exchange Contract [Member] | Other Noncurrent Liabilities [Member]
Derivatives, Fair Value [Line Items]
Derivative Asset, Current	0		0
Not Designated as Hedging Instrument [Member] | Equity Swap [Member] | Other Noncurrent Assets [Member]
Derivatives, Fair Value [Line Items]
Hedging Assets, Noncurrent	$ 0		$ 3

Note 7. Derivative Instrument51

Note 7. Derivative Instruments and Hedging Activities Derivative Assets and Liabilities Offsetting (Details) - USD ($) $ in Millions	Dec. 31, 2017	Sep. 30, 2017
Derivative Instruments and Hedging Activities Disclosure [Abstract]
Derivative Asset, Fair Value, Gross Asset	$ 7	$ 8
Derivative Liability, Fair Value, Gross Liability	1,219	1,191
Derivative Asset, Collateral, Obligation to Return Cash, Offset	(2)	(2)
Derivative Liability, Collateral, Right to Reclaim Cash, Offset	(2)	(2)
Derivative Asset, Fair Value, Amount Not Offset Against Collateral	5	6
Derivative Liability, Fair Value, Amount Not Offset Against Collateral	$ 1,217	$ 1,189

Note 7. Derivative Instrument52

Note 7. Derivative Instruments and Hedging Activities Derivatives Gains and Losses (Details) - USD ($) $ in Millions	3 Months Ended
	Dec. 31, 2017	Dec. 31, 2016
Derivative Instruments, Gain (Loss) [Line Items]
Unrealized Gain (Loss) on Foreign Currency Derivatives, Net, before Tax	$ (7)	$ (7)
Gain (Loss) on Foreign Currency Derivative Instruments Not Designated as Hedging Instruments	(6)	16
Derivatives used in Net Investment Hedge, Increase (Decrease), Gross of Tax	(17)	67
Cost of Sales [Member]
Derivative Instruments, Gain (Loss) [Line Items]
Derivative Instruments, Gain (Loss) Reclassified from Accumulated OCI into Income, Effective Portion, Net	1	(3)
Gain (Loss) on Foreign Currency Derivative Instruments Not Designated as Hedging Instruments	(2)	(14)
Interest Expense [Member]
Derivative Instruments, Gain (Loss) [Line Items]
Gain (Loss) on Foreign Currency Derivative Instruments Not Designated as Hedging Instruments	(1)	31
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)	$ (1)

Note 8. Fair Value Measuremen53

Note 8. Fair Value Measurements Recurring Fair Value Measurements (Details) - USD ($) $ in Millions	Dec. 31, 2017	Sep. 30, 2017
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Assets, Fair Value Disclosure, Recurring	$ 7	$ 8
Liabilities, Fair Value Disclosure, Recurring	22	11
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	7	8
Liabilities, Fair Value Disclosure, Recurring	22	11
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	20	8
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	20	8
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	7
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	7	4
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	2	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	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	2	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	$ 0

Note 9. Equity and Noncontrol54

Note 9. Equity and Noncontrolling Interests (Details) - USD ($) $ / shares in Units, $ in Millions	3 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Sep. 30, 2017	Sep. 30, 2016
Changes In Shareholder's Equity [Line Items]
Stockholders' Equity Attributable to Parent	$ 4,108		$ 4,279
Stockholders' Equity Attributable to Noncontrolling Interest	321		313
Stockholders' Equity, Including Portion Attributable to Noncontrolling Interest	4,429		4,592
Net Income (Loss) Attributable to Parent	(216)	$ 142
Other Comprehensive Income (Loss), Foreign Currency Transaction and Translation Adjustment, Net of Tax	76	(449)
Noncontrolling Interest, Decrease from Distributions to Noncontrolling Interest Holders	$ 8	0
Non-cash Settlement With Parent		$ 1,500
Dividends, Common Stock	$ 0.275
Common Stock, Dividends, Per Share, Declared	$ 0.275	$ 0
Common Stock [Member]
Changes In Shareholder's Equity [Line Items]
Stockholders' Equity Attributable to Parent	$ 0	$ 0	0	$ 0
Net Income (Loss) Attributable to Parent	0	0
Change In Parent Net Investment		0
Proceeds from Contributions from Parent		0
Reclass of Parent Net Investment And Issuance of Shares With Separation		0
Other Comprehensive Income (Loss), Foreign Currency Transaction and Translation Adjustment, Net of Tax	0	0
Other Comprehensive Income (Loss), Derivatives Qualifying as Hedges, Net of Tax	0	0
Dividends	0
Noncontrolling Interest, Decrease from Distributions to Noncontrolling Interest Holders	0	0
Adjustments to Additional Paid in Capital, Share-based Compensation and Exercise of Stock Options	0
Adjustments to Additional Paid in Capital, Other	0
Noncontrolling Interest, Period Increase (Decrease)		0
Additional Paid-in Capital [Member]
Changes In Shareholder's Equity [Line Items]
Stockholders' Equity Attributable to Parent	3,952	3,865	3,942	0
Net Income (Loss) Attributable to Parent	0	0
Change In Parent Net Investment		0
Proceeds from Contributions from Parent		228
Reclass of Parent Net Investment And Issuance of Shares With Separation		3,637
Other Comprehensive Income (Loss), Foreign Currency Transaction and Translation Adjustment, Net of Tax	0	0
Other Comprehensive Income (Loss), Derivatives Qualifying as Hedges, Net of Tax	0	0
Dividends	0
Noncontrolling Interest, Decrease from Distributions to Noncontrolling Interest Holders	0	0
Adjustments to Additional Paid in Capital, Share-based Compensation and Exercise of Stock Options	6
Adjustments to Additional Paid in Capital, Other	4
Noncontrolling Interest, Period Increase (Decrease)		0
Retained Earnings [Member]
Changes In Shareholder's Equity [Line Items]
Stockholders' Equity Attributable to Parent	492	77	734	0
Net Income (Loss) Attributable to Parent	(216)	77
Change In Parent Net Investment		0
Proceeds from Contributions from Parent		0
Reclass of Parent Net Investment And Issuance of Shares With Separation		0
Other Comprehensive Income (Loss), Foreign Currency Transaction and Translation Adjustment, Net of Tax	0	0
Other Comprehensive Income (Loss), Derivatives Qualifying as Hedges, Net of Tax	0	0
Dividends	(26)
Noncontrolling Interest, Decrease from Distributions to Noncontrolling Interest Holders	0	0
Adjustments to Additional Paid in Capital, Share-based Compensation and Exercise of Stock Options	0
Adjustments to Additional Paid in Capital, Other	0
Noncontrolling Interest, Period Increase (Decrease)		0
Parent Net Investment [Member]
Changes In Shareholder's Equity [Line Items]
Stockholders' Equity Attributable to Parent	0	0	0	4,452
Net Income (Loss) Attributable to Parent	0	65
Change In Parent Net Investment		(880)
Proceeds from Contributions from Parent		0
Reclass of Parent Net Investment And Issuance of Shares With Separation		(3,637)
Other Comprehensive Income (Loss), Foreign Currency Transaction and Translation Adjustment, Net of Tax	0	0
Other Comprehensive Income (Loss), Derivatives Qualifying as Hedges, Net of Tax	0	0
Dividends	0
Noncontrolling Interest, Decrease from Distributions to Noncontrolling Interest Holders	0	0
Adjustments to Additional Paid in Capital, Share-based Compensation and Exercise of Stock Options	0
Adjustments to Additional Paid in Capital, Other	0
Noncontrolling Interest, Period Increase (Decrease)		0
AOCI Attributable to Parent [Member]
Changes In Shareholder's Equity [Line Items]
Stockholders' Equity Attributable to Parent	(336)	(725)	(397)	(276)
Net Income (Loss) Attributable to Parent	0	0
Change In Parent Net Investment		0
Proceeds from Contributions from Parent		0
Reclass of Parent Net Investment And Issuance of Shares With Separation		0
Other Comprehensive Income (Loss), Foreign Currency Transaction and Translation Adjustment, Net of Tax		(447)
Other Comprehensive Income (Loss), Derivatives Qualifying as Hedges, Net of Tax	(10)	(2)
Dividends	0
Noncontrolling Interest, Decrease from Distributions to Noncontrolling Interest Holders	0	0
Adjustments to Additional Paid in Capital, Share-based Compensation and Exercise of Stock Options	0
Adjustments to Additional Paid in Capital, Other	0
Noncontrolling Interest, Period Increase (Decrease)		0
Parent [Member]
Changes In Shareholder's Equity [Line Items]
Stockholders' Equity Attributable to Parent	4,108	3,217	4,279	4,176
Net Income (Loss) Attributable to Parent	(216)	142
Change In Parent Net Investment		(880)
Proceeds from Contributions from Parent		228
Reclass of Parent Net Investment And Issuance of Shares With Separation		0
Other Comprehensive Income (Loss), Foreign Currency Transaction and Translation Adjustment, Net of Tax	71	(447)
Other Comprehensive Income (Loss), Derivatives Qualifying as Hedges, Net of Tax	(10)	(2)
Dividends	(26)
Noncontrolling Interest, Decrease from Distributions to Noncontrolling Interest Holders	0	0
Adjustments to Additional Paid in Capital, Share-based Compensation and Exercise of Stock Options	6
Adjustments to Additional Paid in Capital, Other	4
Noncontrolling Interest, Period Increase (Decrease)		0
Noncontrolling Interest [Member]
Changes In Shareholder's Equity [Line Items]
Stockholders' Equity Attributable to Noncontrolling Interest	321	133	313	131
Noncontrolling Interest in Net Income (Loss) Other Noncontrolling Interests, Nonredeemable	13	17
Change In Parent Net Investment		0
Proceeds from Contributions from Parent		0
Reclass of Parent Net Investment And Issuance of Shares With Separation		0
Other Comprehensive Income (Loss), Foreign Currency Transaction and Translation Adjustment, Net of Tax	4	(1)
Other Comprehensive Income (Loss), Derivatives Qualifying as Hedges, Net of Tax	0	0
Dividends	0
Noncontrolling Interest, Decrease from Distributions to Noncontrolling Interest Holders	(9)	(16)
Adjustments to Additional Paid in Capital, Share-based Compensation and Exercise of Stock Options	0
Adjustments to Additional Paid in Capital, Other	0
Noncontrolling Interest, Period Increase (Decrease)		2
AOCI Including Portion Attributable to Noncontrolling Interest [Member]
Changes In Shareholder's Equity [Line Items]
Stockholders' Equity, Including Portion Attributable to Noncontrolling Interest	4,429	3,350	$ 4,592	$ 4,307
Net Income (Loss), Including Portion Attributable to Nonredeemable Noncontrolling Interest	(203)	159
Change In Parent Net Investment		(880)
Proceeds from Contributions from Parent		228
Reclass of Parent Net Investment And Issuance of Shares With Separation		0
Other Comprehensive Income (Loss), Foreign Currency Transaction and Translation Adjustment, Net of Tax	75	(448)
Other Comprehensive Income (Loss), Derivatives Qualifying as Hedges, Net of Tax	(10)	(2)
Dividends	(26)
Noncontrolling Interest, Decrease from Distributions to Noncontrolling Interest Holders	(9)	(16)
Adjustments to Additional Paid in Capital, Share-based Compensation and Exercise of Stock Options	6
Adjustments to Additional Paid in Capital, Other	$ 4
Noncontrolling Interest, Period Increase (Decrease)		$ 2

Note 9. Equity and Noncontrol55

Note 9. Equity and Noncontrolling Interests Redeemable Noncontrolling Interest (Details) - USD ($) $ in Millions	3 Months Ended
	Dec. 31, 2017	Dec. 31, 2016
Redeemable Noncontrolling Interest [Line Items]
Redeemable Noncontrolling Interest Beginning Balance	$ 28	$ 34
Net Income (Loss) Attributable to Redeemable Noncontrolling Interest	7	5
Temporary Equity, Foreign Currency Translation Adjustments	1	(1)
Noncontrolling Interest, Decrease from Distributions to Noncontrolling Interest Holders	8	0
Temporary Equity, Stock Issued During Period, Value, New Issues	1	0
Redeemable Noncontrolling Interest Ending Balance	$ 29	$ 38

Note 9. Equity and Noncontrol56

Note 9. Equity and Noncontrolling Interests Changes in AOCI (Details) - USD ($) $ in Millions	3 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Sep. 30, 2017
Accumulated Other Comprehensive Income (Loss) [Line Items]
Other Comprehensive Income (Loss), Foreign Currency Transaction and Translation Adjustment, Net of Tax	$ 76	$ (449)
Other Comprehensive Income (Loss), Unrealized Gain (Loss) on Derivatives Arising During Period, Net of Tax	(10)	(2)
Accumulated Other Comprehensive Income (Loss), Net of Tax	(336)		$ (397)
Other Comprehensive Income (Loss), Foreign Currency Translation Adjustment, Tax	0	0
Other Comprehensive Income (Loss), Unrealized Gain (Loss) on Derivatives Arising During Period, Tax	(2)	(2)
Other Comprehensive Income (Loss), Reclassification Adjustment from AOCI on Derivatives, Tax	0	1
AOCI Attributable to Parent [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Other Comprehensive Income (Loss), Foreign Currency Transaction and Translation Adjustment, Net of Tax		(447)
Other Comprehensive Income (Loss) [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
AOCI CTA Beginning Balance	(398)	(260)
Other Comprehensive Income (Loss), Foreign Currency Transaction and Translation Adjustment, Net of Tax		(447)
AOCI CTA Ending Balance	(327)	(707)
AOCI, Cumulative Gain (Loss) on Derivatives, Beginning Balance	3	(14)
Other Comprehensive Income (Loss), Unrealized Gain (Loss) on Derivatives Arising During Period, Net of Tax	(9)	(4)
Other Comprehensive Income (Loss), Reclassification Adjustment from AOCI on Derivatives, Net of Tax	(1)	2
AOCI, Cumulative Gain (Loss) on Derivatives, Ending Balance	(7)	(16)
AOCI, Pension and OBEB, Beginning Balance	(2)	(2)
AOCI, Pension and OPEB, Ending Balance	(2)	(2)
Accumulated Other Comprehensive Income (Loss), Net of Tax	(336)	$ (725)
Other Comprehensive Income (Loss) [Member] | AOCI Attributable to Parent [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Other Comprehensive Income (Loss), Foreign Currency Transaction and Translation Adjustment, Net of Tax	$ 71

Note 10. Significant Restruct57

Note 10. Significant Restructuring and Impairment Costs (Details)	3 Months Ended	12 Months Ended
	Dec. 31, 2017USD ($)Employees	Sep. 30, 2017USD ($)	Sep. 30, 2016USD ($)	Sep. 30, 2015USD ($)
Restructuring Cost and Reserve [Line Items]
Restructuring Reserve	$ (205,000,000)	$ (236,000,000)
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	4,000
Restructuring and Related Cost, Number of Positions Eliminated | Employees	2,000
Number of Plants Closed Since Inception	18
Number of Plants Closed	$ 10
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Restructuring Liabilities	11,000,000
2017 Plan [Domain]
Restructuring Cost and Reserve [Line Items]
Restructuring Costs and Asset Impairment Charges		46,000,000	46,000,000
Payments for Restructuring	4,000,000	8,000,000
Restructuring Reserve	(34,000,000)	(38,000,000)
2018 Plan [Domain]
Restructuring Cost and Reserve [Line Items]
Restructuring Costs and Asset Impairment Charges	13,000,000
Restructuring Reserve	(13,000,000)
2016 Plan [Domain]
Restructuring Cost and Reserve [Line Items]
Restructuring Costs and Asset Impairment Charges			332,000,000	$ 332,000,000
Payments for Restructuring	12,000,000	60,000,000	30,000,000
Restructuring Reserve	(135,000,000)	(160,000,000)	(213,000,000)
Restructuring Reserve, Accrual Adjustment	13,000,000
RestructuringReserveNonCashChargesandOther		(7,000,000)	(89,000,000)
Employee Severance [Member] | 2017 Plan [Domain]
Restructuring Cost and Reserve [Line Items]
Restructuring Costs and Asset Impairment Charges			42,000,000
Payments for Restructuring	4,000,000	4,000,000
Restructuring Reserve	(34,000,000)	(38,000,000)
Employee Severance [Member] | 2018 Plan [Domain]
Restructuring Cost and Reserve [Line Items]
Restructuring Costs and Asset Impairment Charges	13,000,000
Restructuring Reserve	(13,000,000)
Employee Severance [Member] | 2016 Plan [Domain]
Restructuring Cost and Reserve [Line Items]
Restructuring Costs and Asset Impairment Charges				223,000,000
Payments for Restructuring	12,000,000	48,000,000	29,000,000
Restructuring Reserve	(121,000,000)	(146,000,000)	(194,000,000)
Restructuring Reserve, Accrual Adjustment	13,000,000
RestructuringReserveNonCashChargesandOther		0	0
Indefinite-lived Intangible Assets [Member] | 2017 Plan [Domain]
Restructuring Cost and Reserve [Line Items]
Restructuring Costs and Asset Impairment Charges			0
Payments for Restructuring	0	0
Restructuring Reserve	0	0
Indefinite-lived Intangible Assets [Member] | 2018 Plan [Domain]
Restructuring Cost and Reserve [Line Items]
Restructuring Costs and Asset Impairment Charges	0
Restructuring Reserve	0
Indefinite-lived Intangible Assets [Member] | 2016 Plan [Domain]
Restructuring Cost and Reserve [Line Items]
Restructuring Costs and Asset Impairment Charges				87,000,000
Payments for Restructuring	0	0	0
Restructuring Reserve	0	0	0
Restructuring Reserve, Accrual Adjustment	0
RestructuringReserveNonCashChargesandOther		0	(87,000,000)
Other Restructuring [Member] | 2017 Plan [Domain]
Restructuring Cost and Reserve [Line Items]
Restructuring Costs and Asset Impairment Charges			4,000,000
Payments for Restructuring	0	4,000,000
Restructuring Reserve	0	0
Other Restructuring [Member] | 2018 Plan [Domain]
Restructuring Cost and Reserve [Line Items]
Restructuring Costs and Asset Impairment Charges	0
Restructuring Reserve	0
Other Restructuring [Member] | 2016 Plan [Domain]
Restructuring Cost and Reserve [Line Items]
Restructuring Costs and Asset Impairment Charges				22,000,000
Payments for Restructuring	0	12,000,000	1,000,000
Restructuring Reserve	(9,000,000)	(9,000,000)	(21,000,000)
Restructuring Reserve, Accrual Adjustment	0
RestructuringReserveNonCashChargesandOther		0	0
Foreign Currency Gain (Loss) [Member] | 2017 Plan [Domain]
Restructuring Cost and Reserve [Line Items]
Restructuring Costs and Asset Impairment Charges			0
Payments for Restructuring	0	0
Restructuring Reserve	0	0
Foreign Currency Gain (Loss) [Member] | 2018 Plan [Domain]
Restructuring Cost and Reserve [Line Items]
Restructuring Costs and Asset Impairment Charges	0
Restructuring Reserve	0
Foreign Currency Gain (Loss) [Member] | 2016 Plan [Domain]
Restructuring Cost and Reserve [Line Items]
Restructuring Costs and Asset Impairment Charges				$ 0
Payments for Restructuring	0	0	0
Restructuring Reserve	(5,000,000)	(5,000,000)	(2,000,000)
Restructuring Reserve, Accrual Adjustment	$ 0
RestructuringReserveNonCashChargesandOther		$ (7,000,000)	$ (2,000,000)

Note 11. Income Taxes Details (

Note 11. Income Taxes Details (Details) - USD ($) $ in Millions	3 Months Ended		12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Sep. 30, 2017
Income Tax Disclosure [Abstract]
Unrecognized Tax Benefits, Income Tax Penalties and Interest Expense	$ 191
Effective Income Tax Rate Reconciliation, Percent	0.00%	0.00%
Effective Income Tax Rate Reconciliation, at Federal Statutory Income Tax Rate, Percent	10.00%		0.00%
Unrecognized Tax Benefits, Interest on Income Taxes Expense	$ 3
Effective Income Tax Rate Reconciliation, Change in Enacted Tax Rate, Percent	0.00%
Effective Income Tax Rate Reconciliation, Change in Enacted Tax Rate, Amount	$ 150
Effective Income Tax Rate Reconciliation, Change in Deferred Tax Assets Valuation Allowance, Amount	100
Other Tax Expense (Benefit)	8
Current Income Tax Expense (Benefit)	$ 258
Effective Income Tax Rate Reconciliation, Tax Settlement, State and Local, Percent		0.00%
Effective Income Tax Rate Reconciliation, Tax Settlement, State and Local, Amount		$ 5

Note 12. Segment Reporting (Det

Note 12. Segment Reporting (Details) - USD ($) $ in Millions	3 Months Ended
	Dec. 31, 2017	Dec. 31, 2016
Segment Reporting Information [Line Items]
Sales Revenue, Goods, Net	$ 4,204	$ 4,026
Income (Loss) from Continuing Operations before Interest Expense, Interest Income, Income Taxes, Noncontrolling Interests, Net	102	227
Becoming Adient Costs	19	15
Separation Costs	0	10
Restructuring Related Charges	11	8
Other Income (Expense) Items	(14)	(13)
Interest Income (Expense), Net	(33)	(35)
Income (Loss) from Continuing Operations before Income Taxes, Noncontrolling Interest	69	192
Other Nonrecurring Expense	0	12
Income Tax Expense (Benefit)	265	28
Becoming Adient Costs NonCash	6	13
Seating Segment [Member]
Segment Reporting Information [Line Items]
Income (Loss) from Continuing Operations before Interest Expense, Interest Income, Income Taxes, Noncontrolling Interests, Net	138	253
Interiors Segment [Member]
Segment Reporting Information [Line Items]
Income (Loss) from Continuing Operations before Interest Expense, Interest Income, Income Taxes, Noncontrolling Interests, Net	25	30
Acquisition-related Costs [Member]
Segment Reporting Information [Line Items]
Other Depreciation and Amortization	17	$ 10
Futuris [Member]
Segment Reporting Information [Line Items]
Business Combination, Separately Recognized Transactions, Additional Disclosures, Acquisition Cost Expensed	6
Corporate Joint Venture [Member]
Segment Reporting Information [Line Items]
Income Tax Expense (Benefit)	$ 8

Note 13. NonConsolidated Part60

Note 13. NonConsolidated Partially-Owned Affiliates (Details) - USD ($) $ in Millions	3 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Sep. 30, 2017
Schedule of Equity Method Investments [Line Items]
Investments in and Advance to Affiliates, Subsidiaries, Associates, and Joint Ventures	$ 1,924		$ 1,793
Equity Method Investment, Summarized Financial Information, Revenue	4,663	$ 4,324
Equity Method Investment, Summarized Financial Information, Gross Profit (Loss)	566	539
Equity Method Investments Summarized Financial Information Operating Income (Loss)	279	295
Equity Method Investments Summarized Financial Information Net Income (Loss) Including Noncontrolling Interests	221	280
Equity Method Investment, Summarized Financial Information, Net Income (Loss)	$ 216	259
Restatement Adjustment [Member]
Schedule of Equity Method Investments [Line Items]
Equity Method Investments Summarized Financial Information Operating Income (Loss)		14
Equity Method Investments Summarized Financial Information Net Income (Loss) Including Noncontrolling Interests		14
Equity Method Investment, Summarized Financial Information, Net Income (Loss)		$ 14

Note 14. Commitments and Cont61

Note 14. Commitments and Contingencies (Details) - USD ($) $ in Millions	Dec. 31, 2017	Sep. 30, 2017
Commitments and Contingencies Disclosure [Abstract]
Accrual for Environmental Loss Contingencies	$ 9	$ 9

Note 15. Related Party Transa62

Note 15. Related Party Transactions (Details) - USD ($) $ in Millions	3 Months Ended
	Dec. 31, 2017	Mar. 31, 2017	Dec. 31, 2016	Sep. 30, 2017
Related Party Transaction [Line Items]
Revenue from Related Parties	$ 99		$ 98
Related Party Transaction, Purchases from Related Party	137		$ 100
Accounts Receivable, Related Parties	158			$ 129
Accounts Payable, Related Parties	$ 122			$ 104
Related Party Transaction, Amounts of Transaction		$ 87