Adient (ADNT) 10-Q 11 Feb 19 2019 Q1 Quarterly report Financial data

Document and Entity Information

Document and Entity Information	3 Months Ended
	Dec. 31, 2018shares
Document and Entity Information [Abstract]
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, 2018
Entity Current Reporting Status	Yes
Document Fiscal Year Focus	2,019
Document Fiscal Period Focus	Q1
Amendment Flag	false
Entity Common Stock, Shares Outstanding	93,518,237

Consolidated Statements of Inco

Consolidated Statements of Income (Loss) - USD ($) shares in Millions, $ in Millions	3 Months Ended
	Dec. 31, 2018	Dec. 31, 2017
Statement of Financial Position [Abstract]
Net sales	$ 4,158	$ 4,204
Cost of sales	3,978	4,003
Gross profit	180	201
Selling, general and administrative expenses	178	196
Restructuring and impairment costs	31	0
Equity income (loss)	83	96
Earnings (loss) before interest and income taxes	54	101
Net financing charges	35	33
Other pension expense (income)	(2)	(1)
Income (loss) before income taxes	21	69
Income tax provision (benefit)	10	265
Net income (loss)	11	(196)
Income (loss) attributable to noncontrolling interests	28	20
Net income (loss) attributable to Adient	$ (17)	$ (216)
Earnings per share, basic (in dollars per share)	$ (0.18)	$ (2.32)
Earnings per share, diluted (in dollars per share)	(0.18)	(2.32)
Cash dividends declared per share (in dollars per share)	$ 0.275	$ 0.275
Shares used in computing earnings per share, basic (in shares)	93.5	93.2
Shares used in computing earnings per share, diluted (in shares)	93.5	93.2

Consolidated Statements of Comp

Consolidated Statements of Comprehensive Income (Loss) - USD ($) $ in Millions	3 Months Ended
	Dec. 31, 2018	Dec. 31, 2017
Statement of Comprehensive Income [Abstract]
Net income (loss)	$ 11	$ (196)
Other comprehensive income (loss), net of tax:
Foreign currency translation adjustments	16	76
Realized and unrealized gains (losses) on derivatives	(3)	(10)
Other comprehensive income (loss)	13	66
Total comprehensive income (loss)	24	(130)
Comprehensive income (loss) attributable to noncontrolling interests	28	25
Comprehensive income (loss) attributable to Adient	$ (4)	$ (155)

Consolidated Statements of Fina

Consolidated Statements of Financial Position - USD ($) $ in Millions	Dec. 31, 2018	Sep. 30, 2018
Assets
Cash and cash equivalents	$ 406	$ 687
Accounts receivable - net	1,766	2,091
Inventories	839	824
Other current assets	657	707
Current assets	3,668	4,309
Property, plant and equipment - net	1,695	1,683
Goodwill	2,175	2,182
Other intangible assets - net	449	460
Investments in partially-owned affiliates	1,489	1,407
Assets held for sale	0	37
Other noncurrent assets	882	864
Total assets	10,358	10,942
Liabilities and Shareholders' Equity
Short-term debt	8	6
Current portion of long-term debt	2	2
Accounts payable	2,590	3,101
Accrued compensation and benefits	316	331
Restructuring reserve	150	141
Other current liabilities	609	611
Current liabilities	3,675	4,192
Long-term debt	3,399	3,422
Pension and postretirement benefits	119	124
Other noncurrent liabilities	414	440
Long-term liabilities	3,932	3,986
Commitments and Contingencies (Note 16)
Redeemable noncontrolling interests	27	47
Preferred shares issued, par value $0.001; 100,000,000 shares authorized Zero shares issued and outstanding at December 31, 2018	0	0
Ordinary shares issued, par value $0.001; 500,000,000 shares authorized 93,518,237 shares issued and outstanding at December 31, 2018	0	0
Additional paid-in capital	3,954	3,951
Retained earnings (accumulated deficit)	(1,070)	(1,028)
Accumulated other comprehensive income (loss)	(518)	(531)
Shareholders' equity attributable to Adient	2,366	2,392
Noncontrolling interests	358	325
Total shareholders' equity	2,724	2,717
Total liabilities and shareholders' equity	$ 10,358	$ 10,942

Consolidated Statements of Fi_2

Consolidated Statements of Financial Position (Parenthetical)	Dec. 31, 2018$ / sharesshares
Statement of Financial Position [Abstract]
Preferred stock, par value (in dollars per share) | $ / shares	$ 0.001
Preferred stock, shares authorized (in shares)	100,000,000
Preferred stock, shares issued (in shares)	0
Preferred stock, shares outstanding (in shares)	0
Common stock, par value (in dollars per share) | $ / shares	$ 0.001
Common stock, shares authorized (in shares)	500,000,000
Common stock, shares issued (in shares)	93,518,237
Common stock, shares outstanding (in shares)	93,518,237

Consolidated Statements of Cash

Consolidated Statements of Cash Flows - USD ($) $ in Millions	3 Months Ended
	Dec. 31, 2018	Dec. 31, 2017
Operating Activities
Net income (loss) attributable to Adient	$ (17)	$ (216)
Income attributable to noncontrolling interests	28	20
Net income (loss)	11	(196)
Adjustments to reconcile net income (loss) to cash provided (used) by operating activities:
Depreciation	65	96
Amortization of intangibles	10	12
Pension and postretirement benefit expense (benefit)	1	1
Pension and postretirement contributions, net	(6)	13
Equity in earnings of partially-owned affiliates, net of dividends received (includes purchase accounting amortization of $0, and $5, respectively)	(82)	(90)
Deferred income taxes	(2)	260
Equity-based compensation	6	16
Other	7	2
Changes in assets and liabilities:
Receivables	320	170
Inventories	(19)	(22)
Other assets	35	(23)
Restructuring reserves	(14)	(32)
Accounts payable and accrued liabilities	(451)	(296)
Accrued income taxes	(9)	(38)
Cash provided (used) by operating activities	(128)	(127)
Investing Activities
Capital expenditures	(144)	(143)
Sale of property, plant and equipment	37	2
Changes in long-term investments	0	(5)
Loans to affiliates	(11)	0
Cash provided (used) by investing activities	(118)	(146)
Financing Activities
Increase (decrease) in short-term debt	2	1
Debt financing costs	(4)	0
Cash dividends	(26)	(26)
Dividends paid to noncontrolling interests	(36)	(20)
Formation of consolidated joint venture	28	0
Other	(2)	(4)
Cash provided (used) by financing activities	(38)	(49)
Effect of exchange rate changes on cash and cash equivalents	3	3
Increase (decrease) in cash and cash equivalents	(281)	(319)
Cash and cash equivalents at beginning of period	687	709
Cash and cash equivalents at end of period	$ 406	$ 390

Consolidated Statements of Ca_2

Consolidated Statements of Cash Flows (Parenthetical) - USD ($) $ in Millions	3 Months Ended
	Dec. 31, 2018	Dec. 31, 2017
Statement of Cash Flows [Abstract]
Purchase accounting amortization	$ 0	$ 5

Basis of Presentation and Summa

Basis of Presentation and Summary of Significant Accounting Policies	3 Months Ended
	Dec. 31, 2018
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Basis of Presentation and Summary of Significant Accounting Policies	1. Basis of Presentation and Summary of Significant Accounting Policies Adient is a global leader in the automotive seating supplier industry. 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 unaudited consolidated financial statements of Adient have been prepared in accordance with the rules and regulations of the U.S. Securities and Exchange Commission. Certain information and footnote disclosures normally included in financial statements prepared in accordance with accounting principles generally accepted in the United States ("U.S. GAAP") have been condensed or omitted pursuant to such rules and regulations. These interim consolidated financial statements include all adjustments (consisting of normal recurring adjustments, except as otherwise disclosed) that management believes are necessary for a fair statement of the results of operations, financial position and cash flows of Adient for the interim periods presented. Interim results are not necessarily indicative of full-year results. Principles of Consolidations Adient consolidates its wholly-owned subsidiaries and those entities in which it has a controlling interest. Investments in partially-owned affiliates are accounted for by the equity method when Adient's interest exceeds 20% and does not have a controlling interest. 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 , 2018 and September 30, 2018, respectively, 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: December 31, September 30, (in millions) 2018 2018 Current assets $ 221 $ 270 Noncurrent assets 42 43 Total assets $ 263 $ 313 Current liabilities $ 197 $ 252 Total liabilities $ 197 $ 252 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) 2018 2017 Numerator: Net income (loss) attributable to Adient $ (17 ) $ (216 ) Denominator: Shares outstanding 93.5 93.2 Effect of dilutive securities — — Diluted shares 93.5 93.2 Earnings per share: Basic $ (0.18 ) $ (2.32 ) Diluted $ (0.18 ) $ (2.32 ) Potentially dilutive securities whose effect would have been antidilutive are excluded from the computation of diluted earnings per share. The impact of excluding antidilutive securities was insignificant for all periods presented. New Accounting Pronouncements Standards Adopted During Fiscal 2019 ASU 2014-09, Revenue - Revenue from Contracts with Customers. On October 1, 2018, Adient adopted Accounting Standards Codification Topic 606, Revenue from Contracts with Customers ("ASC 606"), and all the related amendments using the modified retrospective method as applied to all customer contracts that were not completed as of October 1, 2018. As a result, financial information for reporting periods beginning on or after October 1, 2018 are presented in accordance with ASC 606. Comparative financial information for reporting periods beginning prior to October 1, 2018 has not been adjusted and continues to be reported in accordance with Adient's revenue recognition policies prior to the adoption of ASC 606. Adient did not record a cumulative adjustment related to the adoption of ASC 606, and the effects of adoption were not significant. Refer to Note 2 , " Revenue Recognition ," of the notes to the consolidated financial statements for information related to Adient's adoption of ASU 2014-09. ASU 2017-07, Improving the Presentation of Net Periodic Pension Cost and Net Periodic Postretirement Benefit Cost. On October 1, 2018, Adient adopted the amendments to ASU 2017-07 that improve the presentation of net periodic pension and postretirement benefit costs and retrospectively adopted the presentation of service cost separate from the other components of net periodic costs. The interest cost, expected return on assets, amortization of prior service costs, net remeasurement, and other costs have been reclassified from cost of sales and selling, general and administrative expenses to other pension expense (income). Adient elected to apply the practical expedient which allows reclassification of amounts previously disclosed in the retirement benefits note as the basis for applying retrospective presentation for comparative periods as it is impracticable to determine the disaggregation of the cost components for amounts capitalized and amortized in those periods. On a prospective basis, the other components of net periodic benefit costs will not be included in amounts capitalized in inventory or property, plant, and equipment. The effect of the retrospective presentation change related to the net periodic cost of Adient's defined benefit pension and other postretirement employee benefits ("OPEB") plans on the consolidated statements of income (loss) for the three months ended December 31, 2017 resulted in a $1 million increase to cost of sales, a $1 million decrease to gross profit, a $1 million decrease to earnings (loss) before interest and income taxes and a $1 million increase to other pension expense (income) line items in the condensed consolidated statements of income. As a result of presenting certain pension costs as non-operating items, adjusted EBITDA decreased by $1 million in the Seating segment for the three months ended December 31, 2017. Adient also adopted the following standards during fiscal 2019, none of which had a material impact to the consolidated financial statements or consolidated financial statement disclosures: Standard Adopted Description Date Effective and Adopted ASU 2016-01 and ASU 2018-03, Recognition and Measurement of Financial Assets and Financial Liabilities ASU 2016-01 amends certain aspects of recognition, measurement, presentation and disclosure of financial instruments. October 1, 2018 ASU 2016-15, Classification of Certain Cash Receipts and Cash Payments ASU 2016-clarifies how certain cash receipts and cash payments are presented and classified in the statement of cash flows. October 1, 2018 ASU 2016-18, Statement of Cash Flows: Restricted Cash ASU 2016-18 clarifies the classification and presentation of restricted cash on the statement of cash flows. October 1, 2018 ASU 2017-01, Clarifying the Definition of a Business ASU 2017-01 clarifies the definition of a business as it relates to the acquisition or sale of assets or businesses. October 1, 2018 ASU 2017-05, Gains and Losses from the Derecognition of Nonfinancial Assets ASU 2017-05 will follow the same implementation guidelines as ASU No. 2014-09, "Revenue from Contracts with Customers (Topic 606). October 1, 2018 ASU 2017-09, Stock Compensation - Scope of Modification Accounting ASU 2017-09 provides guidance about which changes to the terms or conditions of a share-based payment award require an entity to apply modification accounting in Topic 718. October 1, 2018 ASU 2018-08, Not for Profit Entities: Clarifying the Scope and the Accounting Guidance for Contributions Received and Contributions Made ASU 2018-08 is intended to clarify and improve the scope and the accounting guidance for contributions received and contributions made. The amendments in ASU No. 2018-08 should assist entities in (1) evaluating whether transactions should be accounted for as contributions (nonreciprocal transaction) within the scope of Topic 958, Not-for-Profit Entities, or as exchange (reciprocal) transactions subject to other guidance and (2) determining whether a contribution is conditional. This amendment applies to all entities that make or receive grants or contributions. October 1, 2018 ASU 2018-15, Intangibles-Goodwill and Other-Internal Use Software: Customer's Accounting for Implementation Costs Incurred in a Cloud Computing Arrangement That is a Service Contract The amendments in ASU 2018-15 require implementation costs incurred by customers in cloud computing arrangements to be deferred and recognized over the term of the arrangement, if those costs would be capitalized by the customer in a software licensing arrangement under the internal-use software guidance. The amendments also require an entity to disclose the nature of its hosting arrangements and adhere to certain presentation requirements in its balance sheet, income statement and statement of cash flows. ASU No. 2018-15 is effective for Adient for the quarter ending December 31, 2019, with early adoption permitted. Adient early adopted ASU No. 2018-15 effective October 1, 2018. ASU 2018-16, Derivatives and Hedging: Inclusion of the Secured Overnight Financing Rate (SOFR) Overnight Index Swap (OIS) Rate as a Benchmark Interest Rate for Hedge Accounting Purposes The amendments in this Update permit use of the OIS rate based on SOFR as a U.S. benchmark interest rate for hedge accounting purposes under Topic 815 in addition to the UST, the LIBOR swap rate, the OIS rate based on the Fed Funds Effective Rate, and the SIFMA Municipal Swap Rate. October 1, 2018 Standards Effective After Fiscal 2019 Adient believes that the ASU summarized below, which is effective fiscal 2020, could significantly impact the consolidated financial statements: Standard Pending Adoption Description Anticipated Impact Effective Date ASU 2016-02, 2018-01, 2018-10 and 2018-11 The standard requires that a lessee recognize on its balance sheet right-of-use assets and corresponding liabilities resulting from leasing transactions, as well as additional financial statement disclosures. Currently, U.S. GAAP only requires balance sheet recognition for leases classified as capital leases. The provisions of this update apply to substantially all leased assets. Adient is currently evaluating the impact this standard will have on its consolidated financial position, results of operations and cash flows and expects the impact to the consolidated balance sheet to be significant. October 1, 2019 Adient has considered the ASUs summarized below, effective after fiscal 2019, none of which are expected to significantly impact the consolidated financial statements: Standard Adopted Description Date Effective ASU 2016-13, Financial Instruments-Credit Losses: Measurement of Credit Losses on Financial Instruments ASU 2016-13 changes the impairment model for financial assets measured at amortized cost, requiring presentation at the net amount expected to be collected. The measurement of expected credit losses is based upon historical experience, current conditions, and reasonable and supportable forecasts. Available-for-sale debt securities with unrealized losses will now be recorded through an allowance for credit losses. October 1, 2020 ASU 2018-07, Compensation-Stock Compensation: Improvements to Nonemployee Share-Based Payment Accounting ASU 2018-07 expands the scope of Topic 718 to include all share-based payment transactions for acquiring goods and services from nonemployees. ASU 2018-07 specifies that Topic 718 applies to all share-based payment transactions in which the grantor acquires goods and services to be used or consumed in its own operations by issuing share-based payment awards. ASU 2018-07 also clarifies that Topic 718 does not apply to share-based payments used to effectively provide (1) financing to the issuer or (2) awards granted in conjunction with selling goods or services to customers as part of a contract accounted for under ASC 606. October 1, 2019 ASU 2018-13, Fair Value Measurement: Disclosure Framework-Changes to the Disclosure Requirements for Fair Value Measurement The amendments in ASU 2018-13 eliminate, add, and modify certain disclosure requirements for fair value measurements. ASU 2018-13 will be effective for Adient for the quarter ending December 31, 2019, with early adoption permitted for either the entire ASU or only the provisions that eliminate or modify requirements. The amendments with respect to changes in unrealized gains and losses, the range and weighted average of significant unobservable inputs used to develop Level 3 fair value measurements, and the narrative description of measurement uncertainty are to be applied prospectively. All other amendments are to be applied retrospectively to all periods presented. October 1, 2019 ASU 2018-14, Compensation-Retirement Benefits-Defined Benefit Plans-General: Disclosure Framework - Changes to the Disclosure Requirements for Defned Benefit Plans The amendments in ASU 2018-14 eliminate, add, and modify certain disclosure requirements for employers that sponsor defined benefit pension or other postretirement plans. The guidance is to be applied on a retrospective basis to all periods presented. October 1, 2020 ASU 2018-17, Consolidated: Targeted Improvements to Related Party Guidance for Variable Interest Entities The amendments in this Update affect reporting entities that are required to determine whether they should consolidate a legal entity under the guidance within the Variable Interest Entities Subsections of Subtopic 810-10, Consolidation-Overall. October 1, 2019 ASU 2018-18, Collaborative Arrangements: Clarifying the Interaction between Topic 808 and Topic 606 The amendments in this Update make targeted improvements to generally accepted accounting principles (GAAP) for collaborative arrangements as follows: 1) Clarify that certain transactions between collaborative arrangement participant is a customer in the context of a unit of account. In those situations, all the guidance in Topic 606 should be applied, including recognition, measurement, presentation, and disclosure requirements. 2) Add unit-of-account guidance in Topic 808 to align with the guidance in Topic 606 (that is, a distinct good or service) when an entity is assessing whether the collaborative arrangement or a part of the arrangement is within the scope of Topic 606. 3) Require that in a transaction with a collaborative arrangement participant that is not directly related to sales to third parties, presenting the transaction together with revenue recognized under Topic 606 is precluded if the collaborative arrangement participant is not a customer. October 1, 2019

Revenue Recognition

Revenue Recognition	3 Months Ended
	Dec. 31, 2018
Revenue from Contract with Customer [Abstract]
Revenue Recognition	2. Revenue Recognition Adient adopted Accounting Standards Codification Topic 606, Revenue from Contracts with Customers (ASC 606), and all the related amendments using the modified retrospective method as applied to all customer contracts that were not completed as of October 1, 2018. As a result, financial information for reporting periods beginning on or after October 1, 2018 are presented in accordance with ASC 606. Comparative financial information for reporting periods beginning prior to October 1, 2018 has not been adjusted and continues to be reported in accordance with Adient's revenue recognition policies prior to the adoption of ASC 606. Adient did not record a cumulative adjustment related to the adoption of ASC 606 as the effects of adoption were not significant. The majority of Adient's nonconsolidated partially-owned affiliates will adopt ASC 606 on October 1, 2019. Adient generates revenue through the sale of automotive seating solutions, including complete seating systems and the components of complete seating systems. In a typical arrangement with the customer, purchase orders are issued for pre-production activities which consist of engineering, design and development, tooling and prototypes for the manufacture and delivery of component parts. Adient has concluded that these activities are not in the scope of ASC 606 and for that reason, there have been no changes to how Adient accounts for reimbursable pre-production costs. Adient provides production and service parts to its customers under awarded multi-year programs. The duration of a program is generally consistent with the life cycle of a vehicle, however, the program can be canceled at any time without cause by the customer. Programs awarded to Adient to supply parts to its customers do not contain a firm commitment by the customer for volume or price and do not reach the level of a performance obligation until Adient receives either a purchase order and/or a materials release from the customer for a specific number of parts at a specified price, at which point an enforceable contract exists. Sales revenue is generally recognized at the point in time when parts are shipped and control has transferred to the customer, at which point an enforceable right to payment exists. Contracts may provide for annual price reductions over the production life of the awarded program, and prices are adjusted on an ongoing basis to reflect changes in product content/cost and other commercial factors. The amount of revenue recognized reflects the consideration that Adient expects to be entitled to in exchange for such products based on purchase orders, annual price reductions and ongoing price adjustments (some of which are accounted for as variable consideration and subject to being constrained, but which are not expected to significantly change under ASC 606), net of the impact, if any, of consideration paid to the customer. Adient has elected to continue to include shipping and handling fees billed to customers in revenue, while including costs of shipping and handling in cost of sales. Taxes collected from customers are excluded from revenue and credited directly to obligations to the appropriate government agencies. Payment terms with customers are established based on customary industry and regional practices. Adient has evaluated the terms of its arrangements and determined that they do not contain significant financing components. Contract assets primarily relate to the right to consideration for work completed, but not billed at the reporting date on contracts with customers. The contracts assets are transferred to receivables when the rights become unconditional. Contract liabilities primarily relate to contracts where advance payments or deposits have been received, but performance obligations have not yet been satisfied and revenue has not been recognized. No significant contract assets or liabilities were identified upon adoption of ASC606 or at December 31, 2018. As described above, the issuance of a purchase order and/or a materials release by the customer represents the point at which an enforceable contract with the customer exists. Therefore, Adient has elected to apply the practical expedient in ASC 606, paragraph 606-10-50-14 and does not disclose information about the remaining performance obligations that have an original expected duration of one year or less . The following tables present disaggregated revenue by geographical market: (in millions) Three Months Ended December 31, 2018 Seating SS&M Total United States $ 1,183 $ 242 $ 1,425 Germany 212 111 323 Mexico 480 110 590 Other European countries 1,025 264 1,289 Other foreign 839 — 839 3,739 727 4,466 Elimination (1 ) (307 ) (308 ) Total $ 3,738 $ 420 $ 4,158 (in millions) Three Months Ended December 31, 2017 Seating SS&M Total United States $ 1,067 $ 226 $ 1,293 Germany 285 139 424 Mexico 441 106 547 Other European countries 1,175 247 1,422 Other foreign 828 — 828 3,796 718 4,514 Elimination (1 ) (309 ) (310 ) Total $ 3,795 $ 409 $ 4,204

Acquisitions and Divestitures

Acquisitions and Divestitures	3 Months Ended
	Dec. 31, 2018
Business Combinations [Abstract]
Acquisitions and Divestitures	3. Acquisitions and Divestitures Acquisitions Adient's consolidated affiliate, Adient Aerospace, LLC ("Adient Aerospace"), became operational on October 11, 2018 after securing regulatory approvals. Adient's ownership position in Adient Aerospace is 50.01% . Adient Aerospace will develop, manufacture, and sell a portfolio of seating products to airlines and aircraft leasing companies for installation on Boeing and other OEM commercial airplanes, for both production line-fit and retrofit configurations. Adient Aerospace's results are included within the Seating segment. Initial contributions of $28 million were made during the first quarter of fiscal 2019. Assets Held for Sale During fiscal 2018, Adient committed to a plan to sell its Detroit, Michigan properties and its airplanes and actively marketed the sale of these assets. As a result, these assets were classified as assets held for sale and were required to be adjusted to the lower of fair value less cost to sell or carrying value. This resulted in an impairment charge of $49 million which was recorded within restructuring and impairment costs on the consolidated statement of income (loss) during fiscal 2018, of which $39 million related to Seating assets and $10 million related to corporate assets. The impairment was measured using third party sales pricing to determine fair values of the assets. The inputs utilized in the analyses are classified as Level 3 inputs within the fair value hierarchy as defined in ASC 820, "Fair Value Measurement." During the fourth quarter of fiscal 2018, one airplane was sold for $36 million . During the first quarter of fiscal 2019, both the Detroit, Michigan properties and remaining airplane were sold for approximately $35 million .

Inventories

Inventories	3 Months Ended
	Dec. 31, 2018
Inventory Disclosure [Abstract]
Inventories	4. Inventories Inventories consisted of the following: (in millions) December 31, 2018 September 30, 2018 Raw materials and supplies $ 620 $ 626 Work-in-process 38 38 Finished goods 181 160 Inventories $ 839 $ 824

Goodwill and Other Intangible A

Goodwill and Other Intangible Assets	3 Months Ended
	Dec. 31, 2018
Goodwill and Intangible Assets Disclosure [Abstract]
Goodwill and Other Intangible Assets	5. Goodwill and Other Intangible Assets The changes in the carrying amount of goodwill are as follows: (in millions) Seating Balance at September 30, 2018 $ 2,182 Currency translation and other (7 ) Balance at December 31, 2018 $ 2,175 The SS&M and Interiors segments maintained no goodwill as of December 31, 2018 and September 30, 2018, respectively. Refer to Note 14 , " Segment Information " for more information on Adient's reportable segments. Adient's other intangible assets, primarily from business acquisitions valued based on independent appraisals, consisted of: December 31, 2018 September 30, 2018 (in millions) Gross Carrying Amount Accumulated Amortization Net Gross Carrying Amount Accumulated Amortization Net Intangible assets Patented technology $ 21 $ (14 ) $ 7 $ 21 $ (14 ) $ 7 Customer relationships 511 (109 ) 402 509 (101 ) 408 Trademarks 54 (30 ) 24 58 (30 ) 28 Miscellaneous 28 (12 ) 16 29 (12 ) 17 Total intangible assets $ 614 $ (165 ) $ 449 $ 617 $ (157 ) $ 460 Amortization of other intangible assets for the three months ended December 31, 2018 and 2017 was $10 million and $12 million , respectively.

Product Warranties

Product Warranties	3 Months Ended
	Dec. 31, 2018
Product Warranties Disclosures [Abstract]
Product Warranties	6. Product Warranties Adient offers warranties to its customers depending upon the specific product and terms of the customer purchase agreement. A typical warranty program requires that Adient replace defective products within a specified time period from the date of sale. Adient records an estimate for future warranty-related costs based on actual historical return rates and other known factors. Based on analysis of return rates and other factors, Adient's warranty provisions are adjusted as necessary. Adient monitors its warranty activity and adjusts its reserve estimates when it is probable that future warranty costs will be different than those estimates. Adient's product warranty liability is recorded in the consolidated statements of financial position in other current liabilities. The changes in Adient's total product warranty liability are as follows: Three Months Ended (in millions) 2018 2017 Balance at beginning of period $ 11 $ 19 Accruals for warranties issued during the period 3 2 Changes in accruals related to pre-existing warranties (including changes in estimates) 3 (2 ) Settlements made (in cash or in kind) during the period (2 ) (2 ) Balance at end of period $ 15 $ 17

Debt and Financing Arrangements

Debt and Financing Arrangements	3 Months Ended
	Dec. 31, 2018
Debt Disclosure [Abstract]
Debt and Financing Arrangements	7. Debt and Financing Arrangements Long-term debt consisted of the following: (in millions) December 31, 2018 September 30, 2018 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 1,143 1,162 European Investment Bank Loan - EURIBOR plus 0.90% due in 2022 189 192 Capital lease obligations 2 2 Less: debt issuance costs (33 ) (32 ) Gross long-term debt 3,401 3,424 Less: current portion 2 2 Net long-term debt $ 3,399 $ 3,422 On July 27, 2016, Adient Global Holdings Ltd ("AGH"), a wholly owned subsidiary of Adient, entered into a credit agreement providing for commitments with respect to a $1.5 billion revolving credit facility (undrawn at December 31, 2018 and September 30, 2018, respectively) and a $1.5 billion Term Loan A facility (the "Original Credit Facilities"). The Original Credit Facilities mature in July 2021. Until the Term Loan A maturity date, amortization of the funded Term Loan A is required in an amount per quarter equal to 1.25% of the original principal amount prior to July 27, 2019 and 2.5% in each quarter thereafter prior to final maturity. The Original Credit Facilities contain covenants that include, among other things and subject to certain significant exceptions, restrictions on Adient's ability to declare or pay dividends, make certain payments in respect of the notes, create liens, incur additional indebtedness, make investments, engage in transactions with affiliates, enter into agreements restricting Adient's subsidiaries' ability to pay dividends, dispose of assets and merge or consolidate with any other person. The Term Loan A facility also requires mandatory prepayments in connection with certain non-ordinary course asset sales and insurance recovery and condemnation events, among other things, and subject in each case to certain significant exceptions. On November 6, 2018, Adient entered into an amendment to the Original Credit Facilities (“First Amended Credit Facilities") whereby the financial maintenance covenant was amended to require Adient to maintain a total net leverage ratio equal to or less than 4.5 x adjusted EBITDA (previously 3.5 x adjusted EBITDA), with step down provisions starting in the quarter ending December 31, 2020. The amendment also expanded the upper range of interest rate margins such that the drawn portion of the First Amended Credit Facilities will bear interest based on LIBOR plus a margin between 1.25% - 2.50% (previously 1.25% - 2.25% ), based on Adient’s total net leverage ratio. No other terms were impacted by the first amendment. On February 6, 2019, Adient entered into an amendment to the First Amended Credit Facilities (“Second Amended Credit Facilities") whereby the financial maintenance covenant contained in the First Amended Credit Facilities was amended to require Adient to maintain a first lien secured net leverage ratio equal to or less than 2.5 x adjusted EBITDA as of the last day of each quarter, with step down provisions starting on September 30, 2020. The amendment also added a new tier to the pricing schedule that will be applicable when the total net leverage ratio exceeds 4.0 x adjusted EBITDA and amended certain other definitions, negative covenants and other terms within the credit facility. The full amount of the Term Loan A facility was drawn in the fourth quarter of fiscal 2016. These funds were transferred to the former Parent at the time of the draw and were reflected within net transfers to the former Parent in the consolidated statement of cash flow during the fourth quarter of fiscal 2016. In February 2017, Adient repaid $100 million of the Term Loan A facility. In May 2017, Adient repaid another $200 million of the Term Loan A facility. The total amount repaid was treated as a prepayment of the quarterly mandatory principle amortization for the period between March 2017 and June 2020 resulting in no required principal payment until June 2020. AGH will pay a commitment fee on the unused portion of the commitments under the revolving credit facility based on the total net leverage ratio of Adient, ranging from 0.15% to 0.45% . On August 19, 2016, AGH issued $0.9 billion aggregate principal amount of 4.875% USD-denominated unsecured notes due 2026 and €1.0 billion aggregate principal amount of 3.50% unsecured notes due 2024, in a private offering exempt from the registration requirements of the Securities Act of 1933, as amended. The proceeds of the notes were used, together with the Term Loan A facility, to pay a distribution to the former Parent, with the remaining proceeds used for working capital and general corporate purposes. On May 29, 2017, Adient Germany Ltd. & Co. KG, a wholly owned subsidiary of Adient, borrowed €165 million in an unsecured term loan from the European Investment Bank due in 2022. The loan bears interest at the 6-month EURIBOR rate plus 90 basis points. Loan proceeds were used to repay $200 million of the Term Loan A. 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) 2018 2017 Interest expense, net of capitalized interest costs $ 36 $ 34 Banking fees and debt issuance cost amortization 3 2 Interest income (2 ) (1 ) Net foreign exchange (2 ) (2 ) Net financing charges $ 35 $ 33

Derivative Instruments and Hedg

Derivative Instruments and Hedging Activities	3 Months Ended
	Dec. 31, 2018
Derivative Instruments and Hedging Activities Disclosure [Abstract]
Derivative Instruments and Hedging Activities	8. 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 9 , " 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, 2018 and September 30, 2018, respectively. Adient selectively uses equity swaps to reduce market risk associated with certain of its stock-based compensation plans, such as its deferred compensation plans. The equity swaps are recorded at fair value. Changes in fair value of the equity swaps are reflected in the consolidated statements of income within selling, general and administrative expenses. As of December 31, 2018, 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. Adient entered into cross-currency interest rate swaps during fiscal 2018 to selectively hedge portions of its net investment in Europe. The currency effects of the cross-currency interest rate swaps are reflected in the AOCI account within shareholders' equity attributable to Adient, where they offset gains and losses recorded on Adient's net investment in Europe. As of December 31, 2018, Adient had two cross-currency interest rate swaps outstanding totaling approximately €160 million designated as net investment hedges in 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, 2018 September 30, 2018 December 31, 2018 September 30, 2018 Other current assets Foreign currency exchange derivatives $ 2 $ 4 $ 5 $ 4 Other noncurrent assets Foreign currency exchange derivatives — — 1 2 Cross-currency interest rate swaps 17 13 — — Total assets $ 19 $ 17 $ 6 $ 6 Other current liabilities Foreign currency exchange derivatives $ 14 $ 11 $ — $ — Other noncurrent liabilities Foreign currency exchange derivatives 2 2 — — Equity swaps — — 4 2 Long-term debt Foreign currency denominated debt 1,143 1,162 — — Total liabilities $ 1,159 $ 1,175 $ 4 $ 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, 2018 and September 30, 2018, 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, 2018 September 30, 2018 December 31, 2018 September 30, 2018 Gross amount recognized $ 25 $ 23 $ 1,163 $ 1,177 Gross amount eligible for offsetting (4 ) (5 ) (4 ) (5 ) Net amount $ 21 $ 18 $ 1,159 $ 1,172 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 2018 2017 Foreign currency exchange derivatives $ (4 ) $ (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 2018 2017 Foreign currency exchange derivatives Cost of sales $ — $ 1 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 (loss): (in millions) Three Months Ended 2018 2017 Foreign currency exchange derivatives Cost of sales $ — $ (2 ) Foreign currency exchange derivatives Net financing charges 1 (1 ) Equity swap Selling, general and administrative (17 ) (3 ) Total $ (16 ) $ (6 ) The effective portion of pretax gains (losses) recorded in currency translation adjustment (CTA) within other comprehensive income (loss) related to net investment hedges was $22 million and $(17) million for the three months ended December 31, 2018 and 2017, respectively. For the three months ended December 31, 2018 and 2017, respectively, no gains or losses were reclassified from CTA into income for Adient's outstanding net investment hedges, and there was no ineffectiveness on cash flow hedges.

Fair Value Measurements

Fair Value Measurements	3 Months Ended
	Dec. 31, 2018
Fair Value Disclosures [Abstract]
Fair Value Measurements	9. 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, 2018 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 $ — Other noncurrent assets Foreign currency exchange derivatives 1 — 1 — Cross-currency interest rate swaps 17 — 17 — Total assets $ 25 $ — $ 25 $ — Other current liabilities Foreign currency exchange derivatives $ 14 $ — $ 14 $ — Other noncurrent liabilities Foreign currency exchange derivatives 2 — 2 — Equity swaps 4 — 4 — Total liabilities $ 20 $ — $ 20 $ — Fair Value Measurements Using: (in millions) Total as of September 30, 2018 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 $ 8 $ — $ 8 $ — Other noncurrent assets Foreign currency exchange derivatives 2 — 2 — Cross-currency interest rate swaps 13 — 13 — Total assets $ 23 $ — $ 23 $ — Other current liabilities Foreign currency exchange derivatives $ 11 $ — $ 11 $ — Other noncurrent liabilities Foreign currency exchange derivatives 2 — 2 — Equity swaps 2 — 2 — Total liabilities $ 15 $ — $ 15 $ — 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, 2018 and September 30, 2018, respectively. 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. Cross-currency interest rate swaps Adient selectively uses cross-currency interest rate swaps to hedge portions of its net investment in Europe. The fair value of cash and cash equivalents, accounts receivable, short-term debt and accounts payable approximate their carrying values. The fair value of long-term debt, which was $3.0 billion and $3.3 billion at December 31, 2018 and September 30, 2018, respectively, was determined primarily using market quotes classified as Level 1 inputs within the ASC 820 fair value hierarchy.

Equity and Noncontrolling Inter

Equity and Noncontrolling Interests	3 Months Ended
	Dec. 31, 2018
Equity [Abstract]
Equity and Noncontrolling Interests	10. Equity and Noncontrolling Interests (in millions) Ordinary Shares Additional Paid-in Capital Retained Earnings (Accumulated Deficit) Accumulated Other Comprehensive Income (Loss) Shareholders' Equity Attributable to Adient Shareholders' Equity Attributable to Noncontrolling Interests Total Equity Balance at September 30, 2018 $ — $ 3,951 $ (1,028 ) $ (531 ) $ 2,392 $ 325 $ 2,717 Net income (loss) — — (17 ) — (17 ) 18 1 Foreign currency translation adjustments — — — 16 16 1 17 Realized and unrealized gains (losses) on derivatives — — — (3 ) (3 ) — (3 ) Dividends declared ($0.275 per share) — — (26 ) — (26 ) — (26 ) Dividends attributable to noncontrolling interests — — — — — (14 ) (14 ) Formation of consolidated joint venture — — — — — 28 28 Share based compensation — 3 1 — 4 — 4 Balance at December 31, 2018 $ — $ 3,954 $ (1,070 ) $ (518 ) $ 2,366 $ 358 $ 2,724 (in millions) Ordinary Shares Additional Paid-in Capital Retained Earnings (Accumulated Deficit) Accumulated Other Comprehensive Income (Loss) Shareholders' Equity Attributable to Adient Shareholders' Equity Attributable to Noncontrolling Interests Total Equity Balance at September 30, 2017 $ — $ 3,942 $ 734 $ (397 ) $ 4,279 $ 313 $ 4,592 Net income (loss) — — (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 following table presents changes in AOCI attributable to Adient: Three Months Ended (in millions) 2018 2017 Foreign currency translation adjustments Balance at beginning of period $ (523 ) $ (398 ) Aggregate adjustment for the period, net of tax 16 71 Balance at end of period (507 ) (327 ) Realized and unrealized gains (losses) on derivatives Balance at beginning of period (7 ) 3 Current period changes in fair value, net of tax (3 ) (9 ) Reclassification to income, net of tax — (1 ) Balance at end of period (10 ) (7 ) Pension and postretirement plans Balance at beginning of period (1 ) (2 ) Balance at end of period (1 ) (2 ) Accumulated other comprehensive income (loss), end of period $ (518 ) $ (336 ) Adient consolidates certain subsidiaries in which the noncontrolling interest party has within their control the right to require Adient to redeem all or a portion of its interest in the subsidiary. These redeemable noncontrolling interests are reported at their estimated redemption value. Any adjustment to the redemption value impacts retained earnings but does not impact net income. Redeemable noncontrolling interests which are redeemable only upon future events, the occurrence of which is not currently probable, are recorded at carrying value. The following table presents changes in the redeemable noncontrolling interests: Three Months Ended (in millions) 2018 2017 Beginning balance $ 47 $ 28 Net income 9 7 Foreign currency translation adjustments (1 ) 1 Dividends (28 ) (8 ) Change in noncontrolling interest share — 1 Ending balance $ 27 $ 29 During October 2018, Adient declared a dividend of $0.275 per ordinary share, which was paid in November 2018.

Retirement Plans

Retirement Plans	3 Months Ended
	Dec. 31, 2018
Retirement Benefits [Abstract]
Retirement Plans	11. Retirement Plans Adient maintains non-contributory defined benefit pension plans covering primarily non-U.S. employees and a limited number of U.S. employees. The following table contains the components of net periodic benefit cost: Three Months Ended December 31, (in millions) 2018 2017 Service cost $ 2 $ 2 Interest cost 3 4 Expected return on plan assets (5 ) (5 ) Net periodic benefit cost $ — $ 1 The interest cost and expected return on plan assets components of net periodic benefit cost are included in other pension expense (income) in the consolidated statements of income (loss).

Restructuring and Impairment Co

Restructuring and Impairment Costs	3 Months Ended
	Dec. 31, 2018
Restructuring and Related Activities [Abstract]
Restructuring and Impairment Costs	12. Restructuring and Impairment Costs To better align its resources with its overall 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. During the first quarter of fiscal 2019, Adient committed to a restructuring plan ("2019 Plan") of $25 million . Of the restructuring costs recorded, $12 million relates to the SS&M segment and $13 million relates to the Seating segment. 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 2019 Plan reserve: (in millions) Employee Severance and Termination Benefits Original Reserve $ 25 Utilized—cash (2 ) Balance at December 31, 2018 $ 23 In fiscal 2018, Adient committed to a restructuring plan ("2018 Plan") of $71 million that was offset by $20 million of underspend in the 2016 Plan and $7 million of underspend related to other plan years. Of the restructuring costs recorded, $23 million relates to the SS&M segment and $48 million relates to the Seating segment. 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. 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 Other Currency Total Balance at September 30, 2018 $ 49 $ 1 $ (2 ) $ 48 Utilized—cash (9 ) — — (9 ) Utilized—noncash — (1 ) — (1 ) Balance at December 31, 2018 $ 40 $ — $ (2 ) $ 38 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 2019. The following table summarizes the changes in Adient's 2017 Plan reserve: (in millions) Employee Severance and Termination Benefits Balance at September 30, 2018 $ 12 Utilized—cash (1 ) Balance at December 31, 2018 $ 11 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, $217 million relates to the Seating segment, $98 million relates to the SS&M 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 restructuring actions are expected to be substantially complete in fiscal 2021. 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 $20 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 Currency Total Balance at September 30, 2018 $ 71 $ 4 $ 75 Utilized—cash (2 ) — (2 ) Balance at December 31, 2018 $ 69 $ 4 $ 73 Adient's fiscal 2019, 2018, 2017 and 2016 restructuring plans included workforce reductions of approximately 6,800 . 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, 2018, approximately 4,300 of the employees have been separated from Adient pursuant to the restructuring plans. In addition, the restructuring plans included fourteen plant closures. As of December 31, 2018, nine of the fourteen 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.

Income Taxes

Income Taxes	3 Months Ended
	Dec. 31, 2018
Income Tax Disclosure [Abstract]
Income Taxes	13. 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, 2018, Adient’s effective tax rate was 48% . The effective rate was higher than the statutory rate of 12.5% primarily due to the impact of recognizing no tax benefit for losses in jurisdictions with valuation allowances, partially offset by a tax rate change in China. 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. Valuation Allowances As a result of the Company's first quarter fiscal 2019 analysis of the realizability of its worldwide deferred tax assets, and after considering tax planning initiatives and other positive and negative evidence, Adient determined that no material changes to valuation allowances were required. Adient reviews the realizability of its deferred tax assets on a quarterly basis, or whenever events or changes in circumstances indicate that a review is required. In determining the requirement for a valuation allowance, the historical and projected financial results of the legal entity or combined group recording the net deferred tax asset are considered, along with any other positive or negative evidence. All of the factors that Adient considers in evaluating whether and when to establish or release all or a portion of the deferred tax asset valuation allowance involve significant judgment. Since future financial results may differ from previous estimates, periodic adjustments to Adient's valuation allowances may be necessary. If Adient's operating performance continues to be negatively impacted and actual results differ significantly from current or prior estimates, Adient may conclude that it is more likely than not that a material portion of our deferred tax assets will not be realized. As such, it is possible that a change to valuation allowances in certain jurisdictions may result in a material increase to income tax expense during the next twelve months. In addition, the effective tax rate in subsequent periods would also increase. Uncertain Tax Positions At December 31, 2018, Adient had gross tax effected unrecognized tax benefits of $283 million . If recognized, $132 million of Adient's unrecognized tax benefits would impact the effective tax rate. Total net accrued interest at December 31, 2018 was approximately $6 million (net of tax benefit). The interest and penalties accrued during the three months ended December 31, 2018 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 During the first quarter of fiscal 2019, Adient completed its accounting for the Tax Cuts and Jobs Act Base Erosion and Anti-avoidance Tax valuation allowance resulting in no change to the $100 million income tax impact estimated in fiscal 2018. During the first quarter of fiscal 2019, Guangzhou Adient Automotive Seating Co., Ltd. ("GAAS”) was approved for High and New Tech Enterprise status for the three-year period of 2018 to 2020, thereby reducing their tax rate from 25% to 15% . As a result, a $ 7 million income tax benefit was recorded on the reduction of deferred tax liabilities and a reduction of 2018 calendar year income taxes. Other tax legislation was adopted during the quarter in various jurisdictions, which did not have a material impact on Adient’s consolidated financial statements.

Segment Information

Segment Information	3 Months Ended
	Dec. 31, 2018
Segment Reporting [Abstract]
Segment Information	14. Segment Information Adient evaluates the performance of its reportable segments using an adjusted EBITDA 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, depreciation, stock-based compensation and other non-recurring items ("Adjusted EBITDA"). Also, certain corporate-related costs are not allocated to the segments. 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 three reportable segments for financial reporting purposes: • Seating: This segment produces complete seat systems for automotive and other mobility applications, as well as certain components of complete seat systems, such as foam, trim and fabric. • Seat Structures & Mechanisms (SS&M): This segment produces seat structures and mechanisms for inclusion in complete seat systems that are produced by Adient or others. • Interiors: This segment, derived from Adient's 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) 2018 2017 Net Sales Seating $ 3,739 $ 3,796 SS&M 727 718 Eliminations (308 ) (310 ) Total net sales $ 4,158 $ 4,204 Three Months Ended (in millions) 2018 2017 (1) Adjusted EBITDA Seating $ 261 $ 354 SS&M (72 ) (82 ) Interiors 11 25 Corporate-related costs (2) (24 ) (31 ) Becoming Adient costs (3) — (19 ) Restructuring and impairment costs (4) (31 ) — Purchase accounting amortization (5) (10 ) (17 ) Restructuring related charges (6) (9 ) (11 ) Stock based compensation (7) (6 ) (10 ) Depreciation (8) (65 ) (94 ) Other items (9) (1 ) (14 ) Earnings (loss) before interest and income taxes 54 101 Net financing charges (35 ) (33 ) Other pension income 2 1 Income (loss) before income taxes $ 21 $ 69 Notes (1) The presentation of certain amounts has been revised from what was previously reported to retrospectively adopt Accounting Standard Update ("ASU") 2017-07, "Compensation-Retirement Benefits (Topic 715): Improving the Presentation of Net Periodic Pension Cost and Net Periodic Postretirement Cost" as of October 1, 2018. See Note 1, "Basis of Presentation and Summary of Significant Accounting Policies," for more information. (2) Corporate-related costs not allocated to the segments include executive office, aviation, communications, corporate development, legal, finance and marketing. (3) Reflects incremental expenses associated with becoming an independent company. Includes non-cash costs of $6 million in the three months ended December 31, 2017. (4) Reflects qualified restructuring charges for costs that are directly attributable to restructuring activities and meet the definition of restructuring under ASC 420 and non-recurring impairment charges. (5) Reflects amortization of intangible assets including those related to partially owned affiliates recorded within equity income. As a result of the fiscal year 2018 YFAI impairment, the intangible assets related to YFAI were deemed to be fully impaired and thus no longer amortized. (6) Reflects restructuring related charges for costs that are directly attributable to restructuring activities, but do not meet the definition of restructuring under ASC 420. (7) For the three months ended December 31, 2017, stock based compensation excludes $6 million which is included in Becoming Adient costs, discussed above. (8) For the three months ended December 31, 2017, depreciation excludes $2 million which is included in restructuring related charges, discussed above. (9) The three months ended December 31, 2018 reflects $1 million of Futuris integration costs. The three months ended December 31, 2017 reflects $6 million of Futuris integration costs and $8 million related to the impact of the U.S. tax reform legislation at YFAI.

Nonconsolidated Partially-Owned

Nonconsolidated Partially-Owned Affiliates	3 Months Ended
	Dec. 31, 2018
Equity Method Investments and Joint Ventures [Abstract]
Nonconsolidated Partially-Owned Affiliates	15. Nonconsolidated Partially-Owned Affiliates Investments in the net assets of nonconsolidated partially-owned affiliates are reported in the "Investments in partially-owned affiliates" line in the consolidated statements of financial position as of December 31, 2018 and September 31, 2018. Equity in the net income of nonconsolidated partially-owned affiliates are reported in the "Equity income" line in the consolidated statements of income (loss) for the three months ended December 31, 2018 and 2017. Adient maintains total investments in partially-owned affiliates of $1.5 billion and $1.4 billion at December 31, 2018 and September 30, 2018, respectively. Operating information for nonconsolidated partially-owned affiliates is as follows: Three Months Ended (in millions) 2018 2017 Income statement data: Net sales $ 4,268 $ 4,663 Gross profit $ 456 $ 566 Net income $ 195 $ 221 Net income attributable to the entity $ 190 $ 216

Commitments and Contingencies

Commitments and Contingencies	3 Months Ended
	Dec. 31, 2018
Commitments and Contingencies Disclosure [Abstract]
Commitments and Contingencies	16. 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 $8 million and $8 million at December 31, 2018 and September 30, 2018, respectively. Adient reviews the status of its environmental sites on a quarterly basis and adjusts its reserves accordingly. Such potential liabilities accrued by Adient do not take into consideration possible recoveries of future insurance proceeds. They do, however, take into account the likely share other parties will bear at remediation sites. It is difficult to estimate Adient's ultimate level of liability at many remediation sites due to the large number of other parties that may be involved, the complexity of determining the relative liability among those parties, the uncertainty as to the nature and scope of the investigations and remediation to be conducted, the uncertainty in the application of law and risk assessment, the various choices and costs associated with diverse technologies that may be used in corrective actions at the sites, and the often quite lengthy periods over which eventual remediation may occur. Nevertheless, Adient does not currently believe that any claims, penalties or costs in connection with known environmental matters will have a material adverse effect on Adient's financial position, results of operations or cash flows. Adient is involved in various lawsuits, claims and proceedings incident to the operation of its businesses, including those pertaining to product liability, casualty environmental, safety and health, intellectual property, employment, commercial and contractual matters, and various other matters. Although the outcome of any such lawsuit, claim or proceeding cannot be predicted with certainty and some may be disposed of unfavorably to Adient, it is management's opinion that none of these will have a material adverse effect on Adient's financial position, results of operations or cash flows. Costs related to such matters were not material to the periods presented.

Related Party Transactions

Related Party Transactions	3 Months Ended
	Dec. 31, 2018
Related Party Transactions [Abstract]
Related Party Transactions	17. Related Party Transactions In the ordinary course of business, Adient enters into transactions with related parties, such as equity affiliates. Such transactions consist of 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) 2018 2017 Net sales to related parties Net sales $ 92 $ 99 Purchases from related parties Cost of sales 173 137 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, 2018 September 30, 2018 Accounts receivable due from related parties Accounts receivable $ 108 $ 91 Accounts payable due to related parties Accounts payable 107 102 Average receivable and payable balances with related parties remained consistent with the period end balances shown above.

Basis of Presentation and Sum_2

Basis of Presentation and Summary of Significant Accounting Policies (Policies)	3 Months Ended
	Dec. 31, 2018
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Basis of Presentation	Basis of Presentation The unaudited consolidated financial statements of Adient have been prepared in accordance with the rules and regulations of the U.S. Securities and Exchange Commission. Certain information and footnote disclosures normally included in financial statements prepared in accordance with accounting principles generally accepted in the United States ("U.S. GAAP") have been condensed or omitted pursuant to such rules and regulations. These interim consolidated financial statements include all adjustments (consisting of normal recurring adjustments, except as otherwise disclosed) that management believes are necessary for a fair statement of the results of operations, financial position and cash flows of Adient for the interim periods presented. Interim results are not necessarily indicative of full-year results.
Principles of Consolidations	Principles of Consolidations Adient consolidates its wholly-owned subsidiaries and those entities in which it has a controlling interest. Investments in partially-owned affiliates are accounted for by the equity method when Adient's interest exceeds 20% and does not have a controlling interest.
Consolidated VIEs	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 , 2018 and September 30, 2018, respectively, as Adient absorbs significant economics of the entities and has the power to direct the activities that are considered most significant to the entities.
New Accounting Pronouncements	New Accounting Pronouncements Standards Adopted During Fiscal 2019 ASU 2014-09, Revenue - Revenue from Contracts with Customers. On October 1, 2018, Adient adopted Accounting Standards Codification Topic 606, Revenue from Contracts with Customers ("ASC 606"), and all the related amendments using the modified retrospective method as applied to all customer contracts that were not completed as of October 1, 2018. As a result, financial information for reporting periods beginning on or after October 1, 2018 are presented in accordance with ASC 606. Comparative financial information for reporting periods beginning prior to October 1, 2018 has not been adjusted and continues to be reported in accordance with Adient's revenue recognition policies prior to the adoption of ASC 606. Adient did not record a cumulative adjustment related to the adoption of ASC 606, and the effects of adoption were not significant. Refer to Note 2 , " Revenue Recognition ," of the notes to the consolidated financial statements for information related to Adient's adoption of ASU 2014-09. ASU 2017-07, Improving the Presentation of Net Periodic Pension Cost and Net Periodic Postretirement Benefit Cost. On October 1, 2018, Adient adopted the amendments to ASU 2017-07 that improve the presentation of net periodic pension and postretirement benefit costs and retrospectively adopted the presentation of service cost separate from the other components of net periodic costs. The interest cost, expected return on assets, amortization of prior service costs, net remeasurement, and other costs have been reclassified from cost of sales and selling, general and administrative expenses to other pension expense (income). Adient elected to apply the practical expedient which allows reclassification of amounts previously disclosed in the retirement benefits note as the basis for applying retrospective presentation for comparative periods as it is impracticable to determine the disaggregation of the cost components for amounts capitalized and amortized in those periods. On a prospective basis, the other components of net periodic benefit costs will not be included in amounts capitalized in inventory or property, plant, and equipment. The effect of the retrospective presentation change related to the net periodic cost of Adient's defined benefit pension and other postretirement employee benefits ("OPEB") plans on the consolidated statements of income (loss) for the three months ended December 31, 2017 resulted in a $1 million increase to cost of sales, a $1 million decrease to gross profit, a $1 million decrease to earnings (loss) before interest and income taxes and a $1 million increase to other pension expense (income) line items in the condensed consolidated statements of income. As a result of presenting certain pension costs as non-operating items, adjusted EBITDA decreased by $1 million in the Seating segment for the three months ended December 31, 2017. Adient also adopted the following standards during fiscal 2019, none of which had a material impact to the consolidated financial statements or consolidated financial statement disclosures: Standard Adopted Description Date Effective and Adopted ASU 2016-01 and ASU 2018-03, Recognition and Measurement of Financial Assets and Financial Liabilities ASU 2016-01 amends certain aspects of recognition, measurement, presentation and disclosure of financial instruments. October 1, 2018 ASU 2016-15, Classification of Certain Cash Receipts and Cash Payments ASU 2016-clarifies how certain cash receipts and cash payments are presented and classified in the statement of cash flows. October 1, 2018 ASU 2016-18, Statement of Cash Flows: Restricted Cash ASU 2016-18 clarifies the classification and presentation of restricted cash on the statement of cash flows. October 1, 2018 ASU 2017-01, Clarifying the Definition of a Business ASU 2017-01 clarifies the definition of a business as it relates to the acquisition or sale of assets or businesses. October 1, 2018 ASU 2017-05, Gains and Losses from the Derecognition of Nonfinancial Assets ASU 2017-05 will follow the same implementation guidelines as ASU No. 2014-09, "Revenue from Contracts with Customers (Topic 606). October 1, 2018 ASU 2017-09, Stock Compensation - Scope of Modification Accounting ASU 2017-09 provides guidance about which changes to the terms or conditions of a share-based payment award require an entity to apply modification accounting in Topic 718. October 1, 2018 ASU 2018-08, Not for Profit Entities: Clarifying the Scope and the Accounting Guidance for Contributions Received and Contributions Made ASU 2018-08 is intended to clarify and improve the scope and the accounting guidance for contributions received and contributions made. The amendments in ASU No. 2018-08 should assist entities in (1) evaluating whether transactions should be accounted for as contributions (nonreciprocal transaction) within the scope of Topic 958, Not-for-Profit Entities, or as exchange (reciprocal) transactions subject to other guidance and (2) determining whether a contribution is conditional. This amendment applies to all entities that make or receive grants or contributions. October 1, 2018 ASU 2018-15, Intangibles-Goodwill and Other-Internal Use Software: Customer's Accounting for Implementation Costs Incurred in a Cloud Computing Arrangement That is a Service Contract The amendments in ASU 2018-15 require implementation costs incurred by customers in cloud computing arrangements to be deferred and recognized over the term of the arrangement, if those costs would be capitalized by the customer in a software licensing arrangement under the internal-use software guidance. The amendments also require an entity to disclose the nature of its hosting arrangements and adhere to certain presentation requirements in its balance sheet, income statement and statement of cash flows. ASU No. 2018-15 is effective for Adient for the quarter ending December 31, 2019, with early adoption permitted. Adient early adopted ASU No. 2018-15 effective October 1, 2018. ASU 2018-16, Derivatives and Hedging: Inclusion of the Secured Overnight Financing Rate (SOFR) Overnight Index Swap (OIS) Rate as a Benchmark Interest Rate for Hedge Accounting Purposes The amendments in this Update permit use of the OIS rate based on SOFR as a U.S. benchmark interest rate for hedge accounting purposes under Topic 815 in addition to the UST, the LIBOR swap rate, the OIS rate based on the Fed Funds Effective Rate, and the SIFMA Municipal Swap Rate. October 1, 2018 Standards Effective After Fiscal 2019 Adient believes that the ASU summarized below, which is effective fiscal 2020, could significantly impact the consolidated financial statements: Standard Pending Adoption Description Anticipated Impact Effective Date ASU 2016-02, 2018-01, 2018-10 and 2018-11 The standard requires that a lessee recognize on its balance sheet right-of-use assets and corresponding liabilities resulting from leasing transactions, as well as additional financial statement disclosures. Currently, U.S. GAAP only requires balance sheet recognition for leases classified as capital leases. The provisions of this update apply to substantially all leased assets. Adient is currently evaluating the impact this standard will have on its consolidated financial position, results of operations and cash flows and expects the impact to the consolidated balance sheet to be significant. October 1, 2019 Adient has considered the ASUs summarized below, effective after fiscal 2019, none of which are expected to significantly impact the consolidated financial statements: Standard Adopted Description Date Effective ASU 2016-13, Financial Instruments-Credit Losses: Measurement of Credit Losses on Financial Instruments ASU 2016-13 changes the impairment model for financial assets measured at amortized cost, requiring presentation at the net amount expected to be collected. The measurement of expected credit losses is based upon historical experience, current conditions, and reasonable and supportable forecasts. Available-for-sale debt securities with unrealized losses will now be recorded through an allowance for credit losses. October 1, 2020 ASU 2018-07, Compensation-Stock Compensation: Improvements to Nonemployee Share-Based Payment Accounting ASU 2018-07 expands the scope of Topic 718 to include all share-based payment transactions for acquiring goods and services from nonemployees. ASU 2018-07 specifies that Topic 718 applies to all share-based payment transactions in which the grantor acquires goods and services to be used or consumed in its own operations by issuing share-based payment awards. ASU 2018-07 also clarifies that Topic 718 does not apply to share-based payments used to effectively provide (1) financing to the issuer or (2) awards granted in conjunction with selling goods or services to customers as part of a contract accounted for under ASC 606. October 1, 2019 ASU 2018-13, Fair Value Measurement: Disclosure Framework-Changes to the Disclosure Requirements for Fair Value Measurement The amendments in ASU 2018-13 eliminate, add, and modify certain disclosure requirements for fair value measurements. ASU 2018-13 will be effective for Adient for the quarter ending December 31, 2019, with early adoption permitted for either the entire ASU or only the provisions that eliminate or modify requirements. The amendments with respect to changes in unrealized gains and losses, the range and weighted average of significant unobservable inputs used to develop Level 3 fair value measurements, and the narrative description of measurement uncertainty are to be applied prospectively. All other amendments are to be applied retrospectively to all periods presented. October 1, 2019 ASU 2018-14, Compensation-Retirement Benefits-Defined Benefit Plans-General: Disclosure Framework - Changes to the Disclosure Requirements for Defned Benefit Plans The amendments in ASU 2018-14 eliminate, add, and modify certain disclosure requirements for employers that sponsor defined benefit pension or other postretirement plans. The guidance is to be applied on a retrospective basis to all periods presented. October 1, 2020 ASU 2018-17, Consolidated: Targeted Improvements to Related Party Guidance for Variable Interest Entities The amendments in this Update affect reporting entities that are required to determine whether they should consolidate a legal entity under the guidance within the Variable Interest Entities Subsections of Subtopic 810-10, Consolidation-Overall. October 1, 2019 ASU 2018-18, Collaborative Arrangements: Clarifying the Interaction between Topic 808 and Topic 606 The amendments in this Update make targeted improvements to generally accepted accounting principles (GAAP) for collaborative arrangements as follows: 1) Clarify that certain transactions between collaborative arrangement participant is a customer in the context of a unit of account. In those situations, all the guidance in Topic 606 should be applied, including recognition, measurement, presentation, and disclosure requirements. 2) Add unit-of-account guidance in Topic 808 to align with the guidance in Topic 606 (that is, a distinct good or service) when an entity is assessing whether the collaborative arrangement or a part of the arrangement is within the scope of Topic 606. 3) Require that in a transaction with a collaborative arrangement participant that is not directly related to sales to third parties, presenting the transaction together with revenue recognized under Topic 606 is precluded if the collaborative arrangement participant is not a customer. October 1, 2019
Revenue Recognition	Adient adopted Accounting Standards Codification Topic 606, Revenue from Contracts with Customers (ASC 606), and all the related amendments using the modified retrospective method as applied to all customer contracts that were not completed as of October 1, 2018. As a result, financial information for reporting periods beginning on or after October 1, 2018 are presented in accordance with ASC 606. Comparative financial information for reporting periods beginning prior to October 1, 2018 has not been adjusted and continues to be reported in accordance with Adient's revenue recognition policies prior to the adoption of ASC 606. Adient did not record a cumulative adjustment related to the adoption of ASC 606 as the effects of adoption were not significant. The majority of Adient's nonconsolidated partially-owned affiliates will adopt ASC 606 on October 1, 2019. Adient generates revenue through the sale of automotive seating solutions, including complete seating systems and the components of complete seating systems. In a typical arrangement with the customer, purchase orders are issued for pre-production activities which consist of engineering, design and development, tooling and prototypes for the manufacture and delivery of component parts. Adient has concluded that these activities are not in the scope of ASC 606 and for that reason, there have been no changes to how Adient accounts for reimbursable pre-production costs. Adient provides production and service parts to its customers under awarded multi-year programs. The duration of a program is generally consistent with the life cycle of a vehicle, however, the program can be canceled at any time without cause by the customer. Programs awarded to Adient to supply parts to its customers do not contain a firm commitment by the customer for volume or price and do not reach the level of a performance obligation until Adient receives either a purchase order and/or a materials release from the customer for a specific number of parts at a specified price, at which point an enforceable contract exists. Sales revenue is generally recognized at the point in time when parts are shipped and control has transferred to the customer, at which point an enforceable right to payment exists. Contracts may provide for annual price reductions over the production life of the awarded program, and prices are adjusted on an ongoing basis to reflect changes in product content/cost and other commercial factors. The amount of revenue recognized reflects the consideration that Adient expects to be entitled to in exchange for such products based on purchase orders, annual price reductions and ongoing price adjustments (some of which are accounted for as variable consideration and subject to being constrained, but which are not expected to significantly change under ASC 606), net of the impact, if any, of consideration paid to the customer. Adient has elected to continue to include shipping and handling fees billed to customers in revenue, while including costs of shipping and handling in cost of sales. Taxes collected from customers are excluded from revenue and credited directly to obligations to the appropriate government agencies. Payment terms with customers are established based on customary industry and regional practices. Adient has evaluated the terms of its arrangements and determined that they do not contain significant financing components. Contract assets primarily relate to the right to consideration for work completed, but not billed at the reporting date on contracts with customers. The contracts assets are transferred to receivables when the rights become unconditional. Contract liabilities primarily relate to contracts where advance payments or deposits have been received, but performance obligations have not yet been satisfied and revenue has not been recognized. No significant contract assets or liabilities were identified upon adoption of ASC606 or at December 31, 2018. As described above, the issuance of a purchase order and/or a materials release by the customer represents the point at which an enforceable contract with the customer exists. Therefore, Adient has elected to apply the practical expedient in ASC 606, paragraph 606-10-50-14 and does not disclose information about the remaining performance obligations that have an original expected duration of one year or less .

Basis of Presentation and Sum_3

Basis of Presentation and Summary of Significant Accounting Policies (Tables)	3 Months Ended
	Dec. 31, 2018
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Schedule of Carrying Amounts and Classifications of Assets and Liabilities for Consolidated VIEs	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: December 31, September 30, (in millions) 2018 2018 Current assets $ 221 $ 270 Noncurrent assets 42 43 Total assets $ 263 $ 313 Current liabilities $ 197 $ 252 Total liabilities $ 197 $ 252
Schedule of Computation of Basic and Diluted 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) 2018 2017 Numerator: Net income (loss) attributable to Adient $ (17 ) $ (216 ) Denominator: Shares outstanding 93.5 93.2 Effect of dilutive securities — — Diluted shares 93.5 93.2 Earnings per share: Basic $ (0.18 ) $ (2.32 ) Diluted $ (0.18 ) $ (2.32 )
Schedule of New Accounting Pronouncements	Adient also adopted the following standards during fiscal 2019, none of which had a material impact to the consolidated financial statements or consolidated financial statement disclosures: Standard Adopted Description Date Effective and Adopted ASU 2016-01 and ASU 2018-03, Recognition and Measurement of Financial Assets and Financial Liabilities ASU 2016-01 amends certain aspects of recognition, measurement, presentation and disclosure of financial instruments. October 1, 2018 ASU 2016-15, Classification of Certain Cash Receipts and Cash Payments ASU 2016-clarifies how certain cash receipts and cash payments are presented and classified in the statement of cash flows. October 1, 2018 ASU 2016-18, Statement of Cash Flows: Restricted Cash ASU 2016-18 clarifies the classification and presentation of restricted cash on the statement of cash flows. October 1, 2018 ASU 2017-01, Clarifying the Definition of a Business ASU 2017-01 clarifies the definition of a business as it relates to the acquisition or sale of assets or businesses. October 1, 2018 ASU 2017-05, Gains and Losses from the Derecognition of Nonfinancial Assets ASU 2017-05 will follow the same implementation guidelines as ASU No. 2014-09, "Revenue from Contracts with Customers (Topic 606). October 1, 2018 ASU 2017-09, Stock Compensation - Scope of Modification Accounting ASU 2017-09 provides guidance about which changes to the terms or conditions of a share-based payment award require an entity to apply modification accounting in Topic 718. October 1, 2018 ASU 2018-08, Not for Profit Entities: Clarifying the Scope and the Accounting Guidance for Contributions Received and Contributions Made ASU 2018-08 is intended to clarify and improve the scope and the accounting guidance for contributions received and contributions made. The amendments in ASU No. 2018-08 should assist entities in (1) evaluating whether transactions should be accounted for as contributions (nonreciprocal transaction) within the scope of Topic 958, Not-for-Profit Entities, or as exchange (reciprocal) transactions subject to other guidance and (2) determining whether a contribution is conditional. This amendment applies to all entities that make or receive grants or contributions. October 1, 2018 ASU 2018-15, Intangibles-Goodwill and Other-Internal Use Software: Customer's Accounting for Implementation Costs Incurred in a Cloud Computing Arrangement That is a Service Contract The amendments in ASU 2018-15 require implementation costs incurred by customers in cloud computing arrangements to be deferred and recognized over the term of the arrangement, if those costs would be capitalized by the customer in a software licensing arrangement under the internal-use software guidance. The amendments also require an entity to disclose the nature of its hosting arrangements and adhere to certain presentation requirements in its balance sheet, income statement and statement of cash flows. ASU No. 2018-15 is effective for Adient for the quarter ending December 31, 2019, with early adoption permitted. Adient early adopted ASU No. 2018-15 effective October 1, 2018. ASU 2018-16, Derivatives and Hedging: Inclusion of the Secured Overnight Financing Rate (SOFR) Overnight Index Swap (OIS) Rate as a Benchmark Interest Rate for Hedge Accounting Purposes The amendments in this Update permit use of the OIS rate based on SOFR as a U.S. benchmark interest rate for hedge accounting purposes under Topic 815 in addition to the UST, the LIBOR swap rate, the OIS rate based on the Fed Funds Effective Rate, and the SIFMA Municipal Swap Rate. October 1, 2018 Standards Effective After Fiscal 2019 Adient believes that the ASU summarized below, which is effective fiscal 2020, could significantly impact the consolidated financial statements: Standard Pending Adoption Description Anticipated Impact Effective Date ASU 2016-02, 2018-01, 2018-10 and 2018-11 The standard requires that a lessee recognize on its balance sheet right-of-use assets and corresponding liabilities resulting from leasing transactions, as well as additional financial statement disclosures. Currently, U.S. GAAP only requires balance sheet recognition for leases classified as capital leases. The provisions of this update apply to substantially all leased assets. Adient is currently evaluating the impact this standard will have on its consolidated financial position, results of operations and cash flows and expects the impact to the consolidated balance sheet to be significant. October 1, 2019 Adient has considered the ASUs summarized below, effective after fiscal 2019, none of which are expected to significantly impact the consolidated financial statements: Standard Adopted Description Date Effective ASU 2016-13, Financial Instruments-Credit Losses: Measurement of Credit Losses on Financial Instruments ASU 2016-13 changes the impairment model for financial assets measured at amortized cost, requiring presentation at the net amount expected to be collected. The measurement of expected credit losses is based upon historical experience, current conditions, and reasonable and supportable forecasts. Available-for-sale debt securities with unrealized losses will now be recorded through an allowance for credit losses. October 1, 2020 ASU 2018-07, Compensation-Stock Compensation: Improvements to Nonemployee Share-Based Payment Accounting ASU 2018-07 expands the scope of Topic 718 to include all share-based payment transactions for acquiring goods and services from nonemployees. ASU 2018-07 specifies that Topic 718 applies to all share-based payment transactions in which the grantor acquires goods and services to be used or consumed in its own operations by issuing share-based payment awards. ASU 2018-07 also clarifies that Topic 718 does not apply to share-based payments used to effectively provide (1) financing to the issuer or (2) awards granted in conjunction with selling goods or services to customers as part of a contract accounted for under ASC 606. October 1, 2019 ASU 2018-13, Fair Value Measurement: Disclosure Framework-Changes to the Disclosure Requirements for Fair Value Measurement The amendments in ASU 2018-13 eliminate, add, and modify certain disclosure requirements for fair value measurements. ASU 2018-13 will be effective for Adient for the quarter ending December 31, 2019, with early adoption permitted for either the entire ASU or only the provisions that eliminate or modify requirements. The amendments with respect to changes in unrealized gains and losses, the range and weighted average of significant unobservable inputs used to develop Level 3 fair value measurements, and the narrative description of measurement uncertainty are to be applied prospectively. All other amendments are to be applied retrospectively to all periods presented. October 1, 2019 ASU 2018-14, Compensation-Retirement Benefits-Defined Benefit Plans-General: Disclosure Framework - Changes to the Disclosure Requirements for Defned Benefit Plans The amendments in ASU 2018-14 eliminate, add, and modify certain disclosure requirements for employers that sponsor defined benefit pension or other postretirement plans. The guidance is to be applied on a retrospective basis to all periods presented. October 1, 2020 ASU 2018-17, Consolidated: Targeted Improvements to Related Party Guidance for Variable Interest Entities The amendments in this Update affect reporting entities that are required to determine whether they should consolidate a legal entity under the guidance within the Variable Interest Entities Subsections of Subtopic 810-10, Consolidation-Overall. October 1, 2019 ASU 2018-18, Collaborative Arrangements: Clarifying the Interaction between Topic 808 and Topic 606 The amendments in this Update make targeted improvements to generally accepted accounting principles (GAAP) for collaborative arrangements as follows: 1) Clarify that certain transactions between collaborative arrangement participant is a customer in the context of a unit of account. In those situations, all the guidance in Topic 606 should be applied, including recognition, measurement, presentation, and disclosure requirements. 2) Add unit-of-account guidance in Topic 808 to align with the guidance in Topic 606 (that is, a distinct good or service) when an entity is assessing whether the collaborative arrangement or a part of the arrangement is within the scope of Topic 606. 3) Require that in a transaction with a collaborative arrangement participant that is not directly related to sales to third parties, presenting the transaction together with revenue recognized under Topic 606 is precluded if the collaborative arrangement participant is not a customer. October 1, 2019

Revenue Recognition (Tables)

Revenue Recognition (Tables)	3 Months Ended
	Dec. 31, 2018
Revenue from Contract with Customer [Abstract]
Disaggregation of Revenue by Geographical Market	The following tables present disaggregated revenue by geographical market: (in millions) Three Months Ended December 31, 2018 Seating SS&M Total United States $ 1,183 $ 242 $ 1,425 Germany 212 111 323 Mexico 480 110 590 Other European countries 1,025 264 1,289 Other foreign 839 — 839 3,739 727 4,466 Elimination (1 ) (307 ) (308 ) Total $ 3,738 $ 420 $ 4,158 (in millions) Three Months Ended December 31, 2017 Seating SS&M Total United States $ 1,067 $ 226 $ 1,293 Germany 285 139 424 Mexico 441 106 547 Other European countries 1,175 247 1,422 Other foreign 828 — 828 3,796 718 4,514 Elimination (1 ) (309 ) (310 ) Total $ 3,795 $ 409 $ 4,204

Inventories (Tables)

Inventories (Tables)	3 Months Ended
	Dec. 31, 2018
Inventory Disclosure [Abstract]
Schedule of Inventories	Inventories consisted of the following: (in millions) December 31, 2018 September 30, 2018 Raw materials and supplies $ 620 $ 626 Work-in-process 38 38 Finished goods 181 160 Inventories $ 839 $ 824

Goodwill and Other Intangible_2

Goodwill and Other Intangible Assets (Tables)	3 Months Ended
	Dec. 31, 2018
Goodwill and Intangible Assets Disclosure [Abstract]
Schedule of Changes in Carrying Amount of Goodwill	The changes in the carrying amount of goodwill are as follows: (in millions) Seating Balance at September 30, 2018 $ 2,182 Currency translation and other (7 ) Balance at December 31, 2018 $ 2,175
Schedule of Other Intangible Assets	Adient's other intangible assets, primarily from business acquisitions valued based on independent appraisals, consisted of: December 31, 2018 September 30, 2018 (in millions) Gross Carrying Amount Accumulated Amortization Net Gross Carrying Amount Accumulated Amortization Net Intangible assets Patented technology $ 21 $ (14 ) $ 7 $ 21 $ (14 ) $ 7 Customer relationships 511 (109 ) 402 509 (101 ) 408 Trademarks 54 (30 ) 24 58 (30 ) 28 Miscellaneous 28 (12 ) 16 29 (12 ) 17 Total intangible assets $ 614 $ (165 ) $ 449 $ 617 $ (157 ) $ 460

Product Warranties (Tables)

Product Warranties (Tables)	3 Months Ended
	Dec. 31, 2018
Product Warranties Disclosures [Abstract]
Schedule of Product Warranty Liability	The changes in Adient's total product warranty liability are as follows: Three Months Ended (in millions) 2018 2017 Balance at beginning of period $ 11 $ 19 Accruals for warranties issued during the period 3 2 Changes in accruals related to pre-existing warranties (including changes in estimates) 3 (2 ) Settlements made (in cash or in kind) during the period (2 ) (2 ) Balance at end of period $ 15 $ 17

Debt and Financing Arrangemen_2

Debt and Financing Arrangements (Tables)	3 Months Ended
	Dec. 31, 2018
Debt Disclosure [Abstract]
Schedule of Debt	Long-term debt consisted of the following: (in millions) December 31, 2018 September 30, 2018 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 1,143 1,162 European Investment Bank Loan - EURIBOR plus 0.90% due in 2022 189 192 Capital lease obligations 2 2 Less: debt issuance costs (33 ) (32 ) Gross long-term debt 3,401 3,424 Less: current portion 2 2 Net long-term debt $ 3,399 $ 3,422
Schedule of 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) 2018 2017 Interest expense, net of capitalized interest costs $ 36 $ 34 Banking fees and debt issuance cost amortization 3 2 Interest income (2 ) (1 ) Net foreign exchange (2 ) (2 ) Net financing charges $ 35 $ 33

Derivative Instruments and He_2

Derivative Instruments and Hedging Activities (Tables)	3 Months Ended
	Dec. 31, 2018
Derivative Instruments and Hedging Activities Disclosure [Abstract]
Schedule of Fair Values of Derivative Instruments and Other Amounts	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, 2018 September 30, 2018 December 31, 2018 September 30, 2018 Other current assets Foreign currency exchange derivatives $ 2 $ 4 $ 5 $ 4 Other noncurrent assets Foreign currency exchange derivatives — — 1 2 Cross-currency interest rate swaps 17 13 — — Total assets $ 19 $ 17 $ 6 $ 6 Other current liabilities Foreign currency exchange derivatives $ 14 $ 11 $ — $ — Other noncurrent liabilities Foreign currency exchange derivatives 2 2 — — Equity swaps — — 4 2 Long-term debt Foreign currency denominated debt 1,143 1,162 — — Total liabilities $ 1,159 $ 1,175 $ 4 $ 2
Schedule of Gross and Net Amounts of Derivative Instruments and Other Amounts	The gross and net amounts of derivative instruments and other amounts used in hedging activities are as follows: Assets Liabilities (in millions) December 31, 2018 September 30, 2018 December 31, 2018 September 30, 2018 Gross amount recognized $ 25 $ 23 $ 1,163 $ 1,177 Gross amount eligible for offsetting (4 ) (5 ) (4 ) (5 ) Net amount $ 21 $ 18 $ 1,159 $ 1,172
Schedule of Effective Portion of Pretax Gains (Losses)	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 2018 2017 Foreign currency exchange derivatives $ (4 ) $ (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 2018 2017 Foreign currency exchange derivatives Cost of sales $ — $ 1 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 (loss): (in millions) Three Months Ended 2018 2017 Foreign currency exchange derivatives Cost of sales $ — $ (2 ) Foreign currency exchange derivatives Net financing charges 1 (1 ) Equity swap Selling, general and administrative (17 ) (3 ) Total $ (16 ) $ (6 )

Fair Value Measurements (Tables

Fair Value Measurements (Tables)	3 Months Ended
	Dec. 31, 2018
Fair Value Disclosures [Abstract]
Schedule of the Fair Value Hierarchy for Assets and Liabilities	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, 2018 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 $ — Other noncurrent assets Foreign currency exchange derivatives 1 — 1 — Cross-currency interest rate swaps 17 — 17 — Total assets $ 25 $ — $ 25 $ — Other current liabilities Foreign currency exchange derivatives $ 14 $ — $ 14 $ — Other noncurrent liabilities Foreign currency exchange derivatives 2 — 2 — Equity swaps 4 — 4 — Total liabilities $ 20 $ — $ 20 $ — Fair Value Measurements Using: (in millions) Total as of September 30, 2018 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 $ 8 $ — $ 8 $ — Other noncurrent assets Foreign currency exchange derivatives 2 — 2 — Cross-currency interest rate swaps 13 — 13 — Total assets $ 23 $ — $ 23 $ — Other current liabilities Foreign currency exchange derivatives $ 11 $ — $ 11 $ — Other noncurrent liabilities Foreign currency exchange derivatives 2 — 2 — Equity swaps 2 — 2 — Total liabilities $ 15 $ — $ 15 $ —

Equity and Noncontrolling Int_2

Equity and Noncontrolling Interests (Tables)	3 Months Ended
	Dec. 31, 2018
Equity [Abstract]
Schedule of Stockholders Equity	(in millions) Ordinary Shares Additional Paid-in Capital Retained Earnings (Accumulated Deficit) Accumulated Other Comprehensive Income (Loss) Shareholders' Equity Attributable to Adient Shareholders' Equity Attributable to Noncontrolling Interests Total Equity Balance at September 30, 2018 $ — $ 3,951 $ (1,028 ) $ (531 ) $ 2,392 $ 325 $ 2,717 Net income (loss) — — (17 ) — (17 ) 18 1 Foreign currency translation adjustments — — — 16 16 1 17 Realized and unrealized gains (losses) on derivatives — — — (3 ) (3 ) — (3 ) Dividends declared ($0.275 per share) — — (26 ) — (26 ) — (26 ) Dividends attributable to noncontrolling interests — — — — — (14 ) (14 ) Formation of consolidated joint venture — — — — — 28 28 Share based compensation — 3 1 — 4 — 4 Balance at December 31, 2018 $ — $ 3,954 $ (1,070 ) $ (518 ) $ 2,366 $ 358 $ 2,724 (in millions) Ordinary Shares Additional Paid-in Capital Retained Earnings (Accumulated Deficit) Accumulated Other Comprehensive Income (Loss) Shareholders' Equity Attributable to Adient Shareholders' Equity Attributable to Noncontrolling Interests Total Equity Balance at September 30, 2017 $ — $ 3,942 $ 734 $ (397 ) $ 4,279 $ 313 $ 4,592 Net income (loss) — — (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 AOCI	The following table presents changes in AOCI attributable to Adient: Three Months Ended (in millions) 2018 2017 Foreign currency translation adjustments Balance at beginning of period $ (523 ) $ (398 ) Aggregate adjustment for the period, net of tax 16 71 Balance at end of period (507 ) (327 ) Realized and unrealized gains (losses) on derivatives Balance at beginning of period (7 ) 3 Current period changes in fair value, net of tax (3 ) (9 ) Reclassification to income, net of tax — (1 ) Balance at end of period (10 ) (7 ) Pension and postretirement plans Balance at beginning of period (1 ) (2 ) Balance at end of period (1 ) (2 ) Accumulated other comprehensive income (loss), end of period $ (518 ) $ (336 )
Schedule of Changes in Redeemable Noncontrolling Interest	The following table presents changes in the redeemable noncontrolling interests: Three Months Ended (in millions) 2018 2017 Beginning balance $ 47 $ 28 Net income 9 7 Foreign currency translation adjustments (1 ) 1 Dividends (28 ) (8 ) Change in noncontrolling interest share — 1 Ending balance $ 27 $ 29

Retirement Plans (Tables)

Retirement Plans (Tables)	3 Months Ended
	Dec. 31, 2018
Retirement Benefits [Abstract]
Schedule of Net Periodic Benefit Cost	The following table contains the components of net periodic benefit cost: Three Months Ended December 31, (in millions) 2018 2017 Service cost $ 2 $ 2 Interest cost 3 4 Expected return on plan assets (5 ) (5 ) Net periodic benefit cost $ — $ 1

Restructuring and Impairment _2

Restructuring and Impairment Costs (Tables)	3 Months Ended
	Dec. 31, 2018
Restructuring and Related Activities [Abstract]
Schedule of Restructuring Reserve	The following table summarizes the changes in Adient's 2017 Plan reserve: (in millions) Employee Severance and Termination Benefits Balance at September 30, 2018 $ 12 Utilized—cash (1 ) Balance at December 31, 2018 $ 11 The following table summarizes the changes in Adient's 2018 Plan reserve: (in millions) Employee Severance and Termination Benefits Other Currency Total Balance at September 30, 2018 $ 49 $ 1 $ (2 ) $ 48 Utilized—cash (9 ) — — (9 ) Utilized—noncash — (1 ) — (1 ) Balance at December 31, 2018 $ 40 $ — $ (2 ) $ 38 The following table summarizes the changes in Adient's 2019 Plan reserve: (in millions) Employee Severance and Termination Benefits Original Reserve $ 25 Utilized—cash (2 ) Balance at December 31, 2018 $ 23 The following table summarizes the changes in Adient's 2016 Plan reserve: (in millions) Employee Severance and Termination Benefits Currency Total Balance at September 30, 2018 $ 71 $ 4 $ 75 Utilized—cash (2 ) — (2 ) Balance at December 31, 2018 $ 69 $ 4 $ 73

Segment Information (Tables)

Segment Information (Tables)	3 Months Ended
	Dec. 31, 2018
Segment Reporting [Abstract]
Schedule of Financial Information for Reportable Segments	Financial information relating to Adient's reportable segments is as follows: Three Months Ended (in millions) 2018 2017 Net Sales Seating $ 3,739 $ 3,796 SS&M 727 718 Eliminations (308 ) (310 ) Total net sales $ 4,158 $ 4,204 Three Months Ended (in millions) 2018 2017 (1) Adjusted EBITDA Seating $ 261 $ 354 SS&M (72 ) (82 ) Interiors 11 25 Corporate-related costs (2) (24 ) (31 ) Becoming Adient costs (3) — (19 ) Restructuring and impairment costs (4) (31 ) — Purchase accounting amortization (5) (10 ) (17 ) Restructuring related charges (6) (9 ) (11 ) Stock based compensation (7) (6 ) (10 ) Depreciation (8) (65 ) (94 ) Other items (9) (1 ) (14 ) Earnings (loss) before interest and income taxes 54 101 Net financing charges (35 ) (33 ) Other pension income 2 1 Income (loss) before income taxes $ 21 $ 69 Notes (1) The presentation of certain amounts has been revised from what was previously reported to retrospectively adopt Accounting Standard Update ("ASU") 2017-07, "Compensation-Retirement Benefits (Topic 715): Improving the Presentation of Net Periodic Pension Cost and Net Periodic Postretirement Cost" as of October 1, 2018. See Note 1, "Basis of Presentation and Summary of Significant Accounting Policies," for more information. (2) Corporate-related costs not allocated to the segments include executive office, aviation, communications, corporate development, legal, finance and marketing. (3) Reflects incremental expenses associated with becoming an independent company. Includes non-cash costs of $6 million in the three months ended December 31, 2017. (4) Reflects qualified restructuring charges for costs that are directly attributable to restructuring activities and meet the definition of restructuring under ASC 420 and non-recurring impairment charges. (5) Reflects amortization of intangible assets including those related to partially owned affiliates recorded within equity income. As a result of the fiscal year 2018 YFAI impairment, the intangible assets related to YFAI were deemed to be fully impaired and thus no longer amortized. (6) Reflects restructuring related charges for costs that are directly attributable to restructuring activities, but do not meet the definition of restructuring under ASC 420. (7) For the three months ended December 31, 2017, stock based compensation excludes $6 million which is included in Becoming Adient costs, discussed above. (8) For the three months ended December 31, 2017, depreciation excludes $2 million which is included in restructuring related charges, discussed above. (9) The three months ended December 31, 2018 reflects $1 million of Futuris integration costs. The three months ended December 31, 2017 reflects $6 million of Futuris integration costs and $8 million related to the impact of the U.S. tax reform legislation at YFAI.

Nonconsolidated Partially-Own_2

Nonconsolidated Partially-Owned Affiliates (Tables)	3 Months Ended
	Dec. 31, 2018
Equity Method Investments and Joint Ventures [Abstract]
Schedule of Operating Information of Nonconsolidated Partially-owned Affiliates	Operating information for nonconsolidated partially-owned affiliates is as follows: Three Months Ended (in millions) 2018 2017 Income statement data: Net sales $ 4,268 $ 4,663 Gross profit $ 456 $ 566 Net income $ 195 $ 221 Net income attributable to the entity $ 190 $ 216

Related Party Transactions (Tab

Related Party Transactions (Tables)	3 Months Ended
	Dec. 31, 2018
Related Party Transactions [Abstract]
Schedule of Related 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) 2018 2017 Net sales to related parties Net sales $ 92 $ 99 Purchases from related parties Cost of sales 173 137 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, 2018 September 30, 2018 Accounts receivable due from related parties Accounts receivable $ 108 $ 91 Accounts payable due to related parties Accounts payable 107 102

Basis of Presentation and Sum_4

Basis of Presentation and Summary of Significant Accounting Policies (Details) - entity	Dec. 31, 2018	Sep. 30, 2018
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Number of VIE entities	2	2

Basis of Presentation and Sum_5

Basis of Presentation and Summary of Significant Accounting Policies - VIE (Details) - USD ($) $ in Millions	Dec. 31, 2018	Sep. 30, 2018
Variable Interest Entity [Line Items]
Total assets	$ 263	$ 313
Total liabilities	197	252
Current assets
Variable Interest Entity [Line Items]
Total assets	221	270
Noncurrent assets
Variable Interest Entity [Line Items]
Total assets	42	43
Current liabilities
Variable Interest Entity [Line Items]
Total liabilities	$ 197	$ 252

Basis of Presentation and Sum_6

Basis of Presentation and Summary of Significant Accounting Policies - Earnings Per Share (Details) - USD ($) $ / shares in Units, shares in Millions, $ in Millions	3 Months Ended
	Dec. 31, 2018	Dec. 31, 2017
Numerator:
Net income (loss) attributable to Adient	$ (17)	$ (216)
Denominator:
Shares outstanding (in shares)	93.5	93.2
Effect of dilutive securities (in shares)	0	0
Diluted shares (in shares)	93.5	93.2
Earnings per share, basic (in dollars per share)	$ (0.18)	$ (2.32)
Earnings per share, diluted (in dollars per share)	$ (0.18)	$ (2.32)
Antidilutive securities excluded from computation of diluted earnings per share	0	0

Basis of Presentation and Sum_7

Basis of Presentation and Summary of Significant Accounting Policies - Net Periodic Cost (Details) - USD ($) $ in Millions	3 Months Ended
	Dec. 31, 2018	Dec. 31, 2017
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Cost of sales	$ 3,978	$ 4,003
Gross profit	(180)	(201)
Earnings (loss) before interest and income taxes	(54)	(101)
Other pension expense (income)	$ (2)	(1)
Effect of Change | Accounting Standards Update 2017-07
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Cost of sales		1
Gross profit		1
Earnings (loss) before interest and income taxes		1
Other pension expense (income)		1
Effect of Change | Accounting Standards Update 2017-07 | Seating
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Adjusted EBITDA		$ 1

Revenue Recognition - Disaggreg

Revenue Recognition - Disaggregation of Revenue by Geographical Market (Details) - USD ($) $ in Millions	3 Months Ended
	Dec. 31, 2018	Dec. 31, 2017
Disaggregation of Revenue [Line Items]
Total	$ 4,158	$ 4,204
United States
Disaggregation of Revenue [Line Items]
Total	1,425	1,293
Germany
Disaggregation of Revenue [Line Items]
Total	323	424
Mexico
Disaggregation of Revenue [Line Items]
Total	590	547
Other European countries
Disaggregation of Revenue [Line Items]
Total	1,289	1,422
Other foreign
Disaggregation of Revenue [Line Items]
Total	839	828
Operating segments
Disaggregation of Revenue [Line Items]
Total	4,466	4,514
Elimination
Disaggregation of Revenue [Line Items]
Total	(308)	(310)
Seating
Disaggregation of Revenue [Line Items]
Total	3,738	3,795
Seating | Operating segments
Disaggregation of Revenue [Line Items]
Total	3,739	3,796
Seating | Operating segments | United States
Disaggregation of Revenue [Line Items]
Total	1,183	1,067
Seating | Operating segments | Germany
Disaggregation of Revenue [Line Items]
Total	212	285
Seating | Operating segments | Mexico
Disaggregation of Revenue [Line Items]
Total	480	441
Seating | Operating segments | Other European countries
Disaggregation of Revenue [Line Items]
Total	1,025	1,175
Seating | Operating segments | Other foreign
Disaggregation of Revenue [Line Items]
Total	839	828
Seating | Elimination
Disaggregation of Revenue [Line Items]
Total	(1)	(1)
SS&M
Disaggregation of Revenue [Line Items]
Total	420	409
SS&M | Operating segments
Disaggregation of Revenue [Line Items]
Total	727	718
SS&M | Operating segments | United States
Disaggregation of Revenue [Line Items]
Total	242	226
SS&M | Operating segments | Germany
Disaggregation of Revenue [Line Items]
Total	111	139
SS&M | Operating segments | Mexico
Disaggregation of Revenue [Line Items]
Total	110	106
SS&M | Operating segments | Other European countries
Disaggregation of Revenue [Line Items]
Total	264	247
SS&M | Operating segments | Other foreign
Disaggregation of Revenue [Line Items]
Total	0	0
SS&M | Elimination
Disaggregation of Revenue [Line Items]
Total	$ (307)	$ (309)

Acquisitions and Divestitures -

Acquisitions and Divestitures - Acquisitions (Details) - USD ($) $ in Millions	3 Months Ended
	Dec. 31, 2018	Dec. 31, 2017	Oct. 11, 2018
Business Acquisition [Line Items]
Initial contributions from joint venture	$ 28	$ 0
Consolidated Entity | Adient Aerospace
Business Acquisition [Line Items]
Ownership interest (as percent)			50.01%
Initial contributions from joint venture	$ 28

Acquisitions and Divestitures_2

Acquisitions and Divestitures - Assets Held for Sale (Details) - USD ($) $ in Millions	12 Months Ended
	Sep. 30, 2018	Dec. 31, 2018
Assets held for sale | Detroit Properties and Airplanes
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Asset impairment charge	$ 49
Assets held for sale | Corporate-related | Detroit Properties and Airplanes
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Asset impairment charge	10
Assets held for sale | Seating | Detroit Properties and Airplanes
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Asset impairment charge	39
Disposed of by sale | Detroit Airplane
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Consideration for disposal group	$ 36
Disposed of by sale | Detroit Properties and Airplane
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Consideration for disposal group		$ 35

Inventories (Details)

Inventories (Details) - USD ($) $ in Millions	Dec. 31, 2018	Sep. 30, 2018
Inventory Disclosure [Abstract]
Raw materials and supplies	$ 620	$ 626
Work-in-process	38	38
Finished goods	181	160
Inventories	$ 839	$ 824

Goodwill and Other Intangible_3

Goodwill and Other Intangible Assets - Goodwill (Details)	3 Months Ended
	Dec. 31, 2018USD ($)
Goodwill [Roll Forward]
Goodwill, beginning balance	$ 2,182,000,000
Goodwill, ending balance	2,175,000,000
Seating
Goodwill [Roll Forward]
Goodwill, beginning balance	2,182,000,000
Currency translation and other	(7,000,000)
Goodwill, ending balance	2,175,000,000
SS&M
Goodwill [Roll Forward]
Goodwill, beginning balance	0
Goodwill, ending balance	0
Interiors
Goodwill [Roll Forward]
Goodwill, beginning balance	0
Goodwill, ending balance	$ 0

Goodwill and Other Intangible_4

Goodwill and Other Intangible Assets - Intangible Assets (Details) - USD ($) $ in Millions	3 Months Ended
	Dec. 31, 2018	Dec. 31, 2017	Sep. 30, 2018
Finite-Lived Intangible Assets [Line Items]
Gross Carrying Amount	$ 614		$ 617
Accumulated Amortization	(165)		(157)
Net	449		460
Amortization of intangibles	10	$ 12
Patented technology
Finite-Lived Intangible Assets [Line Items]
Gross Carrying Amount	21		21
Accumulated Amortization	(14)		(14)
Net	7		7
Customer relationships
Finite-Lived Intangible Assets [Line Items]
Gross Carrying Amount	511		509
Accumulated Amortization	(109)		(101)
Net	402		408
Trademarks
Finite-Lived Intangible Assets [Line Items]
Gross Carrying Amount	54		58
Accumulated Amortization	(30)		(30)
Net	24		28
Miscellaneous
Finite-Lived Intangible Assets [Line Items]
Gross Carrying Amount	28		29
Accumulated Amortization	(12)		(12)
Net	$ 16		$ 17

Product Warranties (Details)

Product Warranties (Details) - USD ($) $ in Millions	3 Months Ended
	Dec. 31, 2018	Dec. 31, 2017
Movement in Standard Product Warranty Accrual [Roll Forward]
Balance at beginning of period	$ 11	$ 19
Accruals for warranties issued during the period	3	2
Changes in accruals related to pre-existing warranties (including changes in estimates)	3	(2)
Settlements made (in cash or in kind) during the period	(2)	(2)
Balance at end of period	$ 15	$ 17

Debt and Financing Arrangemen_3

Debt and Financing Arrangements - Long-term Debt (Details) - USD ($) $ in Millions	May 29, 2017	Dec. 31, 2018	Sep. 30, 2018	Aug. 19, 2016
Debt Instrument [Line Items]
Capital lease obligations		$ 2	$ 2
Less: debt issuance costs		(33)	(32)
Gross long-term debt		3,401	3,424
Less: current portion		2	2
Net long-term debt		$ 3,399	3,422
4.875% Notes due in 2026
Debt Instrument [Line Items]
Interest rate (as percent)		4.875%
Revolving credit facility | Term Loan A - LIBOR plus 1.75% due in 2021
Debt Instrument [Line Items]
Long-term debt, gross		$ 1,200	1,200
Revolving credit facility | Term Loan A - LIBOR plus 1.75% due in 2021 | LIBOR
Debt Instrument [Line Items]
Basis spread (as percent)		1.75%
Unsecured debt | 4.875% Notes due in 2026
Debt Instrument [Line Items]
Long-term debt, gross		$ 900	900
Interest rate (as percent)				4.875%
Unsecured debt | 3.50% Notes due in 2024
Debt Instrument [Line Items]
Long-term debt, gross		$ 1,143	1,162
Interest rate (as percent)		3.50%		3.50%
Unsecured debt | European Investment Bank Loan - EURIBOR plus 0.90% due in 2022
Debt Instrument [Line Items]
Long-term debt, gross		$ 189	$ 192
Unsecured debt | European Investment Bank Loan - EURIBOR plus 0.90% due in 2022 | EURIBOR
Debt Instrument [Line Items]
Basis spread (as percent)	0.90%	0.90%

Debt and Financing Arrangemen_4

Debt and Financing Arrangements (Details)	Feb. 06, 2019	Nov. 06, 2018	May 29, 2017USD ($)	Jul. 27, 2016USD ($)	May 31, 2017USD ($)	Feb. 28, 2017USD ($)	Dec. 31, 2018USD ($)	Sep. 30, 2018USD ($)	May 29, 2017EUR (€)	Aug. 19, 2016EUR (€)	Aug. 19, 2016USD ($)
Original Credit Facilities | Credit facility
Debt Instrument [Line Items]
Net leverage to EBITDA multiple				3.5
Original Credit Facilities | Revolving credit facility
Debt Instrument [Line Items]
Maximum borrowing capacity				$ 1,500,000,000
Line of credit outstanding							$ 0	$ 0
Original Credit Facilities | Revolving credit facility | Minimum
Debt Instrument [Line Items]
Commitment fee on unused portion of commitments (as percent)				0.15%
Original Credit Facilities | Revolving credit facility | Maximum
Debt Instrument [Line Items]
Commitment fee on unused portion of commitments (as percent)				0.45%
Original Credit Facilities | Term Loan
Debt Instrument [Line Items]
Maximum borrowing capacity				$ 1,500,000,000
Repayments of lines of credit			$ 200,000,000		$ 200,000,000	$ 100,000,000
Original Credit Facilities | Term Loan | Prior to July 27, 2019
Debt Instrument [Line Items]
Commitment fee (as percent)				1.25%
Original Credit Facilities | Term Loan | Each quarter thereafter prior to final maturity
Debt Instrument [Line Items]
Commitment fee (as percent)				2.50%
Amended Credit Facilities | Credit facility
Debt Instrument [Line Items]
Net leverage to EBITDA multiple		4.5		3.5
Amended Credit Facilities | Credit facility | Maximum
Debt Instrument [Line Items]
Basis spread (as percent)		2.50%		2.25%
Amended Credit Facilities | Credit facility | LIBOR | Minimum
Debt Instrument [Line Items]
Basis spread (as percent)		1.25%		1.25%
Amended Credit Facilities, Tranche 1 | Credit facility | Subsequent event
Debt Instrument [Line Items]
Net leverage to EBITDA multiple	2.5
Amended Credit Facilities, Tranche 2 | Credit facility | Subsequent event
Debt Instrument [Line Items]
Net leverage to EBITDA multiple	4
4.875% Notes due in 2026
Debt Instrument [Line Items]
Interest rate (as percent)							4.875%
4.875% Notes due in 2026 | Unsecured debt
Debt Instrument [Line Items]
Face amount of debt											$ 900,000,000
Interest rate (as percent)										4.875%	4.875%
3.50% Notes due in 2024 | Unsecured debt
Debt Instrument [Line Items]
Face amount of debt | €										€ 1,000,000,000
Interest rate (as percent)							3.50%			3.50%	3.50%
European Investment Bank Loan - EURIBOR plus 0.90% due in 2022 | Unsecured debt
Debt Instrument [Line Items]
Face amount of debt | €									€ 165,000,000
European Investment Bank Loan - EURIBOR plus 0.90% due in 2022 | Unsecured debt | EURIBOR
Debt Instrument [Line Items]
Basis spread (as percent)			0.90%				0.90%

Debt and Financing Arrangemen_5

Debt and Financing Arrangements - Net Financing Charges (Details) - USD ($) $ in Millions	3 Months Ended
	Dec. 31, 2018	Dec. 31, 2017
Debt Disclosure [Abstract]
Interest expense, net of capitalized interest costs	$ 36	$ 34
Banking fees and debt issuance cost amortization	3	2
Interest income	(2)	(1)
Net foreign exchange	(2)	(2)
Net financing charges	$ 35	$ 33

Derivative Instruments and He_3

Derivative Instruments and Hedging Activities (Details) € in Millions	Dec. 31, 2018EUR (€)instrument
Derivative [Line Items]
Percentage of foreign exchange rate exposure hedged, minimum	70.00%
Percentage of foreign exchange rate exposure hedged, maximum	90.00%
Net Investment Hedging | Cross-currency interest rate swaps
Derivative [Line Items]
Number of instruments held | instrument	2
Notional amount of derivative asset	€ 160
Long-term debt | Derivatives and Hedging Activities Designated as Hedging Instruments under ASC 815
Derivative [Line Items]
Notional value of derivative liability	€ 1,000
Interest rate (as percent)	3.50%

Derivative Instruments and He_4

Derivative Instruments and Hedging Activities - Derivative Assets and Liabilities (Details) - USD ($) $ in Millions	Dec. 31, 2018	Sep. 30, 2018
Foreign currency exchange derivatives | Other current assets
Derivatives, Fair Value [Line Items]
Derivative asset	$ 7	$ 8
Foreign currency exchange derivatives | Other noncurrent assets
Derivatives, Fair Value [Line Items]
Derivative asset	1	2
Foreign currency exchange derivatives | Other current liabilities
Derivatives, Fair Value [Line Items]
Derivative liability	14
Foreign currency exchange derivatives | Other noncurrent liabilities
Derivatives, Fair Value [Line Items]
Derivative liability	2	2
Cross-currency interest rate swaps | Other noncurrent assets
Derivatives, Fair Value [Line Items]
Derivative asset	17	13
Equity swaps | Other noncurrent liabilities
Derivatives, Fair Value [Line Items]
Derivative liability	4	2
Derivatives and Hedging Activities Designated as Hedging Instruments under ASC 815
Derivatives, Fair Value [Line Items]
Derivative asset	19	17
Derivative liability	1,159	1,175
Derivatives and Hedging Activities Designated as Hedging Instruments under ASC 815 | Long-term debt
Derivatives, Fair Value [Line Items]
Derivative liability, noncurrent	1,143	1,162
Derivatives and Hedging Activities Designated as Hedging Instruments under ASC 815 | Foreign currency exchange derivatives | Other current assets
Derivatives, Fair Value [Line Items]
Derivative asset, current	2	4
Derivatives and Hedging Activities Designated as Hedging Instruments under ASC 815 | Foreign currency exchange derivatives | Other noncurrent assets
Derivatives, Fair Value [Line Items]
Derivative asset, noncurrent	0	0
Derivatives and Hedging Activities Designated as Hedging Instruments under ASC 815 | Foreign currency exchange derivatives | Other current liabilities
Derivatives, Fair Value [Line Items]
Derivative liability, current	14	11
Derivatives and Hedging Activities Designated as Hedging Instruments under ASC 815 | Foreign currency exchange derivatives | Other noncurrent liabilities
Derivatives, Fair Value [Line Items]
Derivative liability, noncurrent	2	2
Derivatives and Hedging Activities Designated as Hedging Instruments under ASC 815 | Cross-currency interest rate swaps | Other noncurrent assets
Derivatives, Fair Value [Line Items]
Hedging assets, noncurrent	17	13
Derivatives and Hedging Activities Designated as Hedging Instruments under ASC 815 | Equity swaps | Other noncurrent liabilities
Derivatives, Fair Value [Line Items]
Derivative liability, noncurrent	0	0
Derivatives and Hedging Activities Not Designated as Hedging Instruments under ASC 815
Derivatives, Fair Value [Line Items]
Derivative asset	6	6
Derivative liability	4	2
Derivatives and Hedging Activities Not Designated as Hedging Instruments under ASC 815 | Long-term debt
Derivatives, Fair Value [Line Items]
Derivative liability, noncurrent	0	0
Derivatives and Hedging Activities Not Designated as Hedging Instruments under ASC 815 | Foreign currency exchange derivatives | Other current assets
Derivatives, Fair Value [Line Items]
Derivative asset, current	5	4
Derivatives and Hedging Activities Not Designated as Hedging Instruments under ASC 815 | Foreign currency exchange derivatives | Other noncurrent assets
Derivatives, Fair Value [Line Items]
Derivative asset, noncurrent	1	2
Derivatives and Hedging Activities Not Designated as Hedging Instruments under ASC 815 | Foreign currency exchange derivatives | Other current liabilities
Derivatives, Fair Value [Line Items]
Derivative liability, current	0	0
Derivatives and Hedging Activities Not Designated as Hedging Instruments under ASC 815 | Foreign currency exchange derivatives | Other noncurrent liabilities
Derivatives, Fair Value [Line Items]
Derivative liability, noncurrent	0	0
Derivatives and Hedging Activities Not Designated as Hedging Instruments under ASC 815 | Cross-currency interest rate swaps | Other noncurrent assets
Derivatives, Fair Value [Line Items]
Hedging assets, noncurrent	0	0
Derivatives and Hedging Activities Not Designated as Hedging Instruments under ASC 815 | Equity swaps | Other noncurrent liabilities
Derivatives, Fair Value [Line Items]
Derivative liability, noncurrent	$ 4	$ 2

Derivative Instruments and He_5

Derivative Instruments and Hedging Activities - Derivative Assets and Liabilities Offsetting (Details) - USD ($)	Dec. 31, 2018	Sep. 30, 2018
Derivative Instruments and Hedging Activities Disclosure [Abstract]
Cash collateral pledged	$ 0	$ 0
Cash collateral received	0	0
Gross amount recognized, asset	25,000,000	23,000,000
Gross amount eligible for offsetting, asset	(4,000,000)	(5,000,000)
Net amount, asset	21,000,000	18,000,000
Gross amount recognized, liability	1,163,000,000	1,177,000,000
Gross amount eligible for offsetting, liability	(4,000,000)	(5,000,000)
Net amount, liability	$ 1,159,000,000	$ 1,172,000,000

Derivative Instruments and He_6

Derivative Instruments and Hedging Activities - Derivatives Gains and Losses (Details) - USD ($)	3 Months Ended
	Dec. 31, 2018	Dec. 31, 2017
Derivative Instruments, Gain (Loss) [Line Items]
Pre-tax gain (loss) on derivatives	$ (16,000,000)	$ (6,000,000)
Foreign currency exchange derivatives | Cost of sales
Derivative Instruments, Gain (Loss) [Line Items]
Pre-tax gain (loss) on foreign currency exchange derivatives not designated as hedging instrument	0	(2,000,000)
Foreign currency exchange derivatives | Selling, general and administrative
Derivative Instruments, Gain (Loss) [Line Items]
Pre-tax gain (loss) on equity swap derivatives not designated as hedging instrument	(17,000,000)	(3,000,000)
Foreign currency exchange derivatives | Cash Flow Hedging
Derivative Instruments, Gain (Loss) [Line Items]
Pre-tax gains (losses)	(4,000,000)	(7,000,000)
Ineffective portion of gain (loss) recognized in income	0	0
Foreign currency exchange derivatives | Cash Flow Hedging | Cost of sales
Derivative Instruments, Gain (Loss) [Line Items]
Effective portion of pretax gain (loss) reclassified from AOCI into income	0	1,000,000
Foreign currency exchange derivatives | Net Investment Hedging
Derivative Instruments, Gain (Loss) [Line Items]
Effective portion of pretax gains (loss) related to net investment hedges	22,000,000	(17,000,000)
Gains (losses) reclassified into income for net investment hedges	0	0
Equity swaps | Net financing charges
Derivative Instruments, Gain (Loss) [Line Items]
Pre-tax gain (loss) on foreign currency exchange derivatives not designated as hedging instrument	$ 1,000,000	$ (1,000,000)

Fair Value Measurements - Recur

Fair Value Measurements - Recurring Fair Value Measurements (Details) - USD ($) $ in Millions	Dec. 31, 2018	Sep. 30, 2018
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Total assets	$ 25	$ 23
Total liabilities	20	15
Other current assets | Foreign currency exchange derivatives
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Derivative asset	7	8
Other noncurrent assets | Foreign currency exchange derivatives
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Derivative asset	1	2
Other noncurrent assets | Cross-currency interest rate swaps
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Derivative asset	17	13
Other current liabilities | Foreign currency exchange derivatives
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Derivative liability	14
Other noncurrent liabilities | Foreign currency exchange derivatives
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Derivative liability	2	2
Other noncurrent liabilities | Equity swaps
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Derivative liability	4	2
Quoted Prices in Active Markets (Level 1)
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Total assets	0	0
Total liabilities	0	0
Quoted Prices in Active Markets (Level 1) | Other current assets | Foreign currency exchange derivatives
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Derivative asset	0	0
Quoted Prices in Active Markets (Level 1) | Other noncurrent assets | Foreign currency exchange derivatives
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Derivative asset	0	0
Quoted Prices in Active Markets (Level 1) | Other noncurrent assets | Cross-currency interest rate swaps
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Derivative asset	0	0
Quoted Prices in Active Markets (Level 1) | Other current liabilities | Foreign currency exchange derivatives
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Derivative liability	0	0
Quoted Prices in Active Markets (Level 1) | Other noncurrent liabilities | Foreign currency exchange derivatives
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Derivative liability	0	0
Quoted Prices in Active Markets (Level 1) | Other noncurrent liabilities | Equity swaps
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Derivative liability	0	0
Significant Other Observable Inputs (Level 2)
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Total assets	25	23
Total liabilities	20	15
Significant Other Observable Inputs (Level 2) | Other current assets | Foreign currency exchange derivatives
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Derivative asset	7	8
Significant Other Observable Inputs (Level 2) | Other noncurrent assets | Foreign currency exchange derivatives
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Derivative asset	1	2
Significant Other Observable Inputs (Level 2) | Other noncurrent assets | Cross-currency interest rate swaps
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Derivative asset	17	13
Significant Other Observable Inputs (Level 2) | Other current liabilities | Foreign currency exchange derivatives
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Derivative liability	14	11
Significant Other Observable Inputs (Level 2) | Other noncurrent liabilities | Foreign currency exchange derivatives
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Derivative liability	2	2
Significant Other Observable Inputs (Level 2) | Other noncurrent liabilities | Equity swaps
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Derivative liability	4	2
Significant Unobservable Inputs (Level 3)
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Total assets	0	0
Total liabilities	0	0
Significant Unobservable Inputs (Level 3) | Other current assets | Foreign currency exchange derivatives
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Derivative asset	0	0
Significant Unobservable Inputs (Level 3) | Other noncurrent assets | Foreign currency exchange derivatives
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Derivative asset	0	0
Significant Unobservable Inputs (Level 3) | Other noncurrent assets | Cross-currency interest rate swaps
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Derivative asset	0	0
Significant Unobservable Inputs (Level 3) | Other current liabilities | Foreign currency exchange derivatives
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Derivative liability	0	0
Significant Unobservable Inputs (Level 3) | Other noncurrent liabilities | Foreign currency exchange derivatives
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Derivative liability	0	0
Significant Unobservable Inputs (Level 3) | Other noncurrent liabilities | Equity swaps
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Derivative liability	$ 0	$ 0

Fair Value Measurements - Narra

Fair Value Measurements - Narrative (Details) - USD ($) $ in Billions	Dec. 31, 2018	Sep. 30, 2018
Quoted Prices in Active Markets (Level 1)
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Fair value of long-term debt	$ 3	$ 3.3

Equity and Noncontrolling Int_3

Equity and Noncontrolling Interests - Changes in Equity (Details) - USD ($) $ / shares in Units, $ in Millions	1 Months Ended	3 Months Ended
	Oct. 31, 2018	Dec. 31, 2018	Dec. 31, 2017
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Balance at beginning of period	$ 2,717	$ 2,717	$ 4,592
Net income (loss)		1	(203)
Foreign currency translation adjustments		17	75
Realized and unrealized gains (losses) on derivatives		(3)	(10)
Dividends declared		(26)	(26)
Dividends attributable to noncontrolling interests		(14)	(9)
Formation of consolidated joint venture		28
Share based compensation		4	6
Other			4
Balance at end of period		$ 2,724	$ 4,429
Cash dividends declared per share (in dollars per share)	$ 0.275	$ 0.275	$ 0.275
Ordinary Shares
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Balance at beginning of period	$ 0	$ 0	$ 0
Balance at end of period		0	0
Additional Paid-in Capital
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Balance at beginning of period	3,951	3,951	3,942
Share based compensation		3	6
Other			4
Balance at end of period		3,954	3,952
Retained Earnings (Accumulated Deficit)
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Balance at beginning of period	(1,028)	(1,028)	734
Net income (loss)		(17)	(216)
Dividends declared		(26)	(26)
Balance at end of period		(1,070)	492
Accumulated Other Comprehensive Income (Loss)
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Balance at beginning of period	(531)	(531)	(397)
Foreign currency translation adjustments		16	71
Realized and unrealized gains (losses) on derivatives		(3)	(10)
Balance at end of period		(518)	(336)
Shareholders' Equity Attributable to Adient
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Balance at beginning of period	2,392	2,392	4,279
Net income (loss)		(17)	(216)
Foreign currency translation adjustments		16	71
Realized and unrealized gains (losses) on derivatives		(3)	(10)
Dividends declared		(26)	(26)
Share based compensation		4	6
Other			4
Balance at end of period		2,366	4,108
Shareholders' Equity Attributable to Noncontrolling Interests
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Balance at beginning of period	$ 325	325	313
Net income (loss)		18	13
Foreign currency translation adjustments		1	4
Dividends attributable to noncontrolling interests		(14)	(9)
Formation of consolidated joint venture		28
Balance at end of period		$ 358	$ 321

Equity and Noncontrolling Int_4

Equity and Noncontrolling Interests - Changes in AOCI (Details) - USD ($) $ in Millions	3 Months Ended
	Dec. 31, 2018	Dec. 31, 2017
AOCI Including Portion Attributable to Noncontrolling Interest, Net of Tax [Roll Forward]
Balance at beginning of period	$ 2,717	$ 4,592
Aggregate adjustment for the period, net of tax	13	66
Balance at end of period	2,724	4,429
Accumulated other comprehensive income (loss), end of period
AOCI Including Portion Attributable to Noncontrolling Interest, Net of Tax [Roll Forward]
Balance at beginning of period	(531)	(397)
Balance at end of period	(518)	(336)
Foreign currency translation adjustments
AOCI Including Portion Attributable to Noncontrolling Interest, Net of Tax [Roll Forward]
Balance at beginning of period	(523)	(398)
Aggregate adjustment for the period, net of tax	16	71
Balance at end of period	(507)	(327)
Realized and unrealized gains (losses) on derivatives
AOCI Including Portion Attributable to Noncontrolling Interest, Net of Tax [Roll Forward]
Balance at beginning of period	(7)	3
Current period changes in fair value, net of tax	(3)	(9)
Reclassification to income, net of tax	0	(1)
Balance at end of period	(10)	(7)
Pension and postretirement plans
AOCI Including Portion Attributable to Noncontrolling Interest, Net of Tax [Roll Forward]
Balance at beginning of period	(1)	(2)
Balance at end of period	$ (1)	$ (2)

Equity and Noncontrolling Int_5

Equity and Noncontrolling Interests - Redeemable Noncontrolling Interest (Details) - USD ($) $ in Millions	3 Months Ended
	Dec. 31, 2018	Dec. 31, 2017
Stockholders' Equity Attributable to Noncontrolling Interest [Roll Forward]
Beginning balance	$ 325
Net income	9	$ 7
Dividends	(14)	(9)
Ending balance	358
Redeemable Noncontrolling Interest
Stockholders' Equity Attributable to Noncontrolling Interest [Roll Forward]
Beginning balance	47	28
Foreign currency translation adjustments	(1)	1
Dividends	(28)	(8)
Change in noncontrolling interest share	0	1
Ending balance	$ 27	$ 29

Equity and Noncontrolling Int_6

Equity and Noncontrolling Interests - Narrative (Details) - $ / shares	1 Months Ended		3 Months Ended
	Nov. 30, 2018	Oct. 31, 2018	Dec. 31, 2018	Dec. 31, 2017
Equity [Abstract]
Cash dividends declared per ordinary share		$ 0.275	$ 0.275	$ 0.275
Cash dividends paid per ordinary share	$ 0.275

Retirement Plans - Components o

Retirement Plans - Components of Net Periodic Benefit Cost (Details) - USD ($)	3 Months Ended
	Dec. 31, 2018	Dec. 31, 2017
Retirement Benefits [Abstract]
Service cost	$ 2	$ 2
Interest cost	3	4
Expected return on plan assets	(5)	(5)
Net periodic benefit cost	$ 0	$ 1

Restructuring and Impairment _3

Restructuring and Impairment Costs (Details) $ in Millions	3 Months Ended		12 Months Ended
	Dec. 31, 2018USD ($)employeeplant	Dec. 31, 2017USD ($)	Sep. 30, 2018USD ($)	Sep. 30, 2017USD ($)	Sep. 30, 2016USD ($)
Restructuring Cost and Reserve [Line Items]
Underspend			$ 7
Restructuring and impairment costs	$ 31	$ 0
Number of positions eliminated to date | employee	6,800
Number of positions eliminated | employee	4,300
Number of plants expected to close | plant	14
Number of plants closed | plant	9
2019 Restructuring Plan
Restructuring Cost and Reserve [Line Items]
Restructuring and impairment costs, gross	$ 25
2019 Restructuring Plan | SS&M
Restructuring Cost and Reserve [Line Items]
Restructuring and impairment costs, gross	12
2019 Restructuring Plan | Seating
Restructuring Cost and Reserve [Line Items]
Restructuring and impairment costs, gross	$ 13
2018 Restructuring Plan
Restructuring Cost and Reserve [Line Items]
Restructuring and impairment costs, gross			71
2018 Restructuring Plan | SS&M
Restructuring Cost and Reserve [Line Items]
Restructuring and impairment costs, gross			23
2018 Restructuring Plan | Seating
Restructuring Cost and Reserve [Line Items]
Restructuring and impairment costs, gross			48
2017 Restructuring Plan
Restructuring Cost and Reserve [Line Items]
Restructuring and impairment costs				$ 46
2016 Restructuring Plan
Restructuring Cost and Reserve [Line Items]
Underspend			20
Restructuring and impairment costs					$ 332
2016 Restructuring Plan | Employee Severance and Termination Benefits
Restructuring Cost and Reserve [Line Items]
Underspend			$ 20
2016 Restructuring Plan | SS&M
Restructuring Cost and Reserve [Line Items]
Restructuring and impairment costs					98
2016 Restructuring Plan | Seating
Restructuring Cost and Reserve [Line Items]
Restructuring and impairment costs					217
2016 Restructuring Plan | Interiors
Restructuring Cost and Reserve [Line Items]
Restructuring and impairment costs					$ 17

Restructuring and Impairment _4

Restructuring and Impairment Costs - Changes in Reserve (Details) $ in Millions	3 Months Ended
	Dec. 31, 2018USD ($)
Restructuring Reserve [Roll Forward]
Restructuring Reserve	$ 141
Restructuring Reserve	150
2018 Restructuring Plan
Restructuring Reserve [Roll Forward]
Restructuring Reserve	48
Utilized—cash	(9)
Utilized—noncash	(1)
Restructuring Reserve	38
2016 Restructuring Plan
Restructuring Reserve [Roll Forward]
Restructuring Reserve	75
Utilized—cash	(2)
Restructuring Reserve	73
Employee Severance and Termination Benefits | 2019 Restructuring Plan
Restructuring Reserve [Roll Forward]
Restructuring Reserve	25
Utilized—cash	(2)
Restructuring Reserve	23
Employee Severance and Termination Benefits | 2018 Restructuring Plan
Restructuring Reserve [Roll Forward]
Restructuring Reserve	49
Utilized—cash	(9)
Utilized—noncash	0
Restructuring Reserve	40
Employee Severance and Termination Benefits | 2017 Restructuring Plan
Restructuring Reserve [Roll Forward]
Restructuring Reserve	12
Utilized—cash	(1)
Restructuring Reserve	11
Employee Severance and Termination Benefits | 2016 Restructuring Plan
Restructuring Reserve [Roll Forward]
Restructuring Reserve	71
Utilized—cash	(2)
Restructuring Reserve	69
Other | 2018 Restructuring Plan
Restructuring Reserve [Roll Forward]
Restructuring Reserve	1
Utilized—cash	0
Utilized—noncash	(1)
Restructuring Reserve	0
Currency Translation | 2018 Restructuring Plan
Restructuring Reserve [Roll Forward]
Restructuring Reserve	(2)
Utilized—cash	0
Utilized—noncash	0
Restructuring Reserve	(2)
Currency Translation | 2016 Restructuring Plan
Restructuring Reserve [Roll Forward]
Restructuring Reserve	4
Utilized—cash	0
Restructuring Reserve	$ 4

Income Taxes (Details)

Income Taxes (Details) - USD ($) $ in Millions	3 Months Ended		12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017	Sep. 30, 2018
Income Tax Contingency [Line Items]
Effective tax rate (as percent)	48.00%	384.00%
Statutory rate (as percent)	12.50%	12.50%
Unrecognized tax benefits	$ 283
Unrecognized tax benefits that would impact effective tax rate	132
Net accrued interest	$ 6
Non-cash estimated tax expense			$ 100
Foreign tax authority | GAAS
Income Tax Contingency [Line Items]
Foreign tax rate differential (as percent)	15.00%		25.00%
Foreign tax rate differential	$ 7

Segment Information (Details)

Segment Information (Details) $ in Millions	3 Months Ended
	Dec. 31, 2018USD ($)segment	Dec. 31, 2017USD ($)
Segment Reporting Information [Line Items]
Number of reportable segments | segment	3
Total	$ 4,158	$ 4,204
Becoming Adient costs	0	(19)
Restructuring and impairment costs	(31)	0
Purchase accounting amortization	(10)	(17)
Restructuring related charges	(9)	(11)
Stock based compensation	(6)	(10)
Depreciation	(65)	(94)
Other items	(1)	(14)
Earnings (loss) before interest and income taxes	54	101
Net financing charges	(35)	(33)
Other pension income	2	1
Income (loss) before income taxes	21	69
Becoming Adient non-cash costs		6
Depreciation	65	96
Income tax provision	10	265
YFAI
Segment Reporting Information [Line Items]
Income tax provision		8
Futuris
Segment Reporting Information [Line Items]
Integration-related costs	1	6
Becoming Adient Costs
Segment Reporting Information [Line Items]
Stock based compensation		(6)
Depreciation		2
Seating
Segment Reporting Information [Line Items]
Total	3,738	3,795
SS&M
Segment Reporting Information [Line Items]
Total	420	409
Operating segments
Segment Reporting Information [Line Items]
Total	4,466	4,514
Operating segments | Seating
Segment Reporting Information [Line Items]
Total	3,739	3,796
Adjusted EBITDA	261	354
Operating segments | SS&M
Segment Reporting Information [Line Items]
Total	727	718
Adjusted EBITDA	(72)	(82)
Operating segments | Interiors
Segment Reporting Information [Line Items]
Adjusted EBITDA	11	25
Eliminations
Segment Reporting Information [Line Items]
Total	(308)	(310)
Eliminations | Seating
Segment Reporting Information [Line Items]
Total	(1)	(1)
Eliminations | SS&M
Segment Reporting Information [Line Items]
Total	(307)	(309)
Corporate-related costs
Segment Reporting Information [Line Items]
Other items	$ (24)	$ (31)

Nonconsolidated Partially-Own_3

Nonconsolidated Partially-Owned Affiliates - (Details) - USD ($) $ in Millions	Dec. 31, 2018	Sep. 30, 2018
Equity Method Investments and Joint Ventures [Abstract]
Investments in partially-owned affiliates	$ 1,489	$ 1,407

Nonconsolidated Partially-Own_4

Nonconsolidated Partially-Owned Affiliates - Income Statement (Details) - USD ($) $ in Millions	3 Months Ended
	Dec. 31, 2018	Dec. 31, 2017
Equity Method Investments and Joint Ventures [Abstract]
Net sales	$ 4,268	$ 4,663
Gross profit	456	566
Net income	195	221
Net income attributable to the entity	$ 190	$ 216

Commitments and Contingencies (

Commitments and Contingencies (Details) - USD ($) $ in Millions	Dec. 31, 2018	Sep. 30, 2018
Commitments and Contingencies Disclosure [Abstract]
Reserves for environmental liabilities	$ 8	$ 8

Related Party Transactions (Det

Related Party Transactions (Details) - USD ($) $ in Millions	3 Months Ended
	Dec. 31, 2018	Dec. 31, 2017	Sep. 30, 2018
Related Party Transactions [Abstract]
Net sales to related parties	$ 92	$ 99
Purchases from related parties	173	$ 137
Accounts receivable due from related parties	108		$ 91
Accounts payable due to related parties	$ 107		$ 102