Adient (ADNT) 10-K23 Nov 212021 FY Annual reportFinancial data

Company Profile

Cover

Cover - USD ($) $ in Billions	12 Months Ended
Cover - USD ($) $ in Billions	Sep. 30, 2021	Mar. 31, 2021
Cover [Abstract]
Document Type	10-K
Document Annual Report	true
Document Period End Date	Sep. 30, 2021
Current Fiscal Year End Date	--09-30
Document Transition Report	false
Entity File Number	001-37757
Entity Registrant Name	Adient plc
Entity Incorporation, State or Country Code	L2
Entity Tax Identification Number	98-1328821
Entity Address, Address Line One	25-28 North Wall Quay
Entity Address, Address Line Two	IFSC
Entity Address, City or Town	Dublin 1
Entity Address, Country	IE
Entity Address, Postal Zip Code	D01 H104
City Area Code	734
Local Phone Number	254-5000
Title of 12(b) Security	Ordinary Shares, par value $0.001
Trading Symbol	ADNT
Security Exchange Name	NYSE
Entity Well-known Seasoned Issuer	Yes
Entity Voluntary Filers	No
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Filer Category	Large Accelerated Filer
Entity Small Business	false
Entity Emerging Growth Company	false
ICFR Auditor Attestation Flag	true
Entity Shell Company	false
Entity Public Float		$ 4.2
Entity Common Stock, Shares Outstanding	94,378,004
Documents Incorporated by Reference	Documents Incorporated by Reference Portions of the Registrant's definitive proxy statement relating to its 2022 annual general meeting of shareholders to be held on March 8, 2022 (the "2022 Proxy Statement") are incorporated by reference into Part III of this Annual Report on Form 10-K where indicated. The 2022 Proxy Statement will be filed with the U.S. Securities and Exchange Commission within 120 days after the end of the fiscal year to which this report relates.
Entity Central Index Key	0001670541
Document Fiscal Year Focus	2021
Document Fiscal Period Focus (Q1,Q2,Q3,FY)	FY
Amendment Flag	false

Consolidated Statements of Inco

Consolidated Statements of Income (Loss) - USD ($) shares in Millions, $ in Millions	12 Months Ended
	Sep. 30, 2021	Sep. 30, 2020	Sep. 30, 2019
Income Statement [Abstract]
Net Sales	$ 13,680	$ 12,670	$ 16,526
Cost of sales	12,854	12,078	15,725
Gross profit	826	592	801
Selling, general and administrative expenses	537	558	671
Loss on business divestitures - net	26	13	0
Restructuring and impairment costs	21	238	176
Equity income (loss)	1,484	22	275
Earnings (loss) before interest and income taxes	1,726	(195)	229
Net financing charges	311	220	182
Other pension expense (income)	(24)	14	45
Income (loss) before income taxes	1,439	(429)	2
Income tax provision (benefit)	249	57	410
Net income (loss)	1,190	(486)	(408)
Income (loss) attributable to noncontrolling interests	82	61	83
Net income (loss) attributable to Adient	$ 1,108	$ (547)	$ (491)
Earnings per share:
Basic (in dollars per share)	$ 11.76	$ (5.83)	$ (5.25)
Diluted (in dollars per share)	$ 11.58	$ (5.83)	$ (5.25)
Shares used in computing earnings per share:
Basic (in shares)	94.2	93.8	93.6
Diluted (in shares)	95.7	93.8	93.6

Consolidated Statements of Comp

Consolidated Statements of Comprehensive Income (Loss) - USD ($) $ in Millions	12 Months Ended
	Sep. 30, 2021	Sep. 30, 2020	Sep. 30, 2019
Statement of Comprehensive Income [Abstract]
Net income (loss)	$ 1,190	$ (486)	$ (408)
Other comprehensive income (loss), net of tax:
Foreign currency translation adjustments	16	(69)	(35)
Realized and unrealized gains (losses) on derivatives	20	(20)	(1)
Pension and postretirement plans	1	0	(2)
Other comprehensive income (loss)	37	(89)	(38)
Total comprehensive income (loss)	1,227	(575)	(446)
Comprehensive income (loss) attributable to noncontrolling interests	81	68	83
Comprehensive income (loss) attributable to Adient	$ 1,146	$ (643)	$ (529)

Consolidated Statements of Fina

Consolidated Statements of Financial Position - USD ($) $ in Millions	Sep. 30, 2021	Sep. 30, 2020
Assets
Cash and cash equivalents	$ 1,521	$ 1,692
Accounts receivable, less allowance for doubtful accounts of $29 and $10, respectively	1,426	1,641
Inventories	976	685
Assets held for sale	49	43
Other current assets	1,114	421
Current assets	5,086	4,482
Property, plant and equipment - net	1,607	1,581
Goodwill	2,212	2,057
Other intangible assets - net	555	443
Investments in partially-owned affiliates	335	707
Assets held for sale	25	27
Other noncurrent assets	958	964
Total assets	10,778	10,261
Liabilities and Shareholders' Equity
Short-term debt	17	202
Current portion of long-term debt	167	8
Accounts payable	2,130	2,179
Accrued compensation and benefits	389	374
Liabilities held for sale	16	46
Restructuring reserve	115	237
Other current liabilities	677	773
Current liabilities	3,511	3,819
Long-term debt	3,512	4,097
Pension and postretirement benefits	128	145
Other noncurrent liabilities	669	622
Long-term liabilities	4,309	4,864
Commitments and Contingencies
Redeemable noncontrolling interests	240	43
Preferred shares issued, par value $0.001; 100,000,000 shares authorized zero shares issued and outstanding at September 30, 2021	0	0
Ordinary shares issued, par value $0.001; 500,000,000 shares authorized 94,378,004 shares issued and outstanding at September 30, 2021	0	0
Additional paid-in capital	3,991	3,974
Retained earnings (accumulated deficit)	(988)	(2,096)
Accumulated other comprehensive income (loss)	(627)	(665)
Shareholders' equity attributable to Adient	2,376	1,213
Noncontrolling interests	342	322
Total shareholders' equity	2,718	1,535
Total liabilities and shareholders' equity	$ 10,778	$ 10,261

Consolidated Statements of Fi_2

Consolidated Statements of Financial Position (Parenthetical) - USD ($) $ in Millions	Sep. 30, 2021	Sep. 30, 2020
Statement of Financial Position [Abstract]
Allowance for doubtful accounts	$ 29	$ 10
Preferred stock, par value (in dollars per share)	$ 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)	$ 0.001
Common stock, shares authorized (in shares)	500,000,000
Common stock, shares issued (in shares)	94,378,004
Common stock, shares outstanding (in shares)	94,378,004

Consolidated Statements of Cash

Consolidated Statements of Cash Flows - USD ($) $ in Millions	12 Months Ended
	Sep. 30, 2021	Sep. 30, 2020	Sep. 30, 2019
Operating Activities
Net income (loss) attributable to Adient	$ 1,108	$ (547)	$ (491)
Income attributable to noncontrolling interests	82	61	83
Net income (loss)	1,190	(486)	(408)
Adjustments to reconcile net income (loss) to cash provided (used) by operating activities:
Depreciation	285	295	278
Amortization of intangibles	45	37	40
Pension and postretirement benefit expense (benefit)	(16)	23	53
Pension and postretirement contributions, net	(23)	(19)	(19)
Equity in earnings of partially-owned affiliates, net of dividends received (includes purchase accounting amortization of $5, $3 and $4, respectively)	44	24	(55)
(Gain) on sale of / impairment of nonconsolidated partially owned affiliates	(1,214)	231	0
Premium and transaction costs paid on repurchase of debt	50	0	0
Retrospective recoveries of Brazil indirect tax credits	(38)	0	0
Derivative loss on the 2021 Yanfeng Transaction	30	0	0
Deferred income taxes	40	(33)	288
Non-cash restructuring and impairment charges	11	53	78
Loss on business divestitures - net	26	13	0
Equity-based compensation	36	15	20
Other	21	24	23
Changes in assets and liabilities:
Receivables	483	190	131
Inventories	(263)	78	8
Other assets	82	140	150
Restructuring reserves	(136)	(80)	(108)
Accounts payable and accrued liabilities	(388)	(251)	(191)
Accrued income taxes	(5)	(8)	20
Cash provided (used) by operating activities	260	246	308
Investing Activities
Capital expenditures	(260)	(326)	(468)
Sale of property, plant and equipment	30	15	68
Settlement of derivative contracts	(12)	10	10
Acquisition of businesses, net of cash acquired	(211)	0	0
Business divestitures	785	499	0
Changes in long-term investments	0	(37)	3
Loans to affiliates	15	0	0
Other	0	5	4
Cash provided (used) by investing activities	347	166	(383)
Financing Activities
Increase (decrease) in short-term debt	(5)	(16)	17
Increase (decrease) in long-term debt	214	600	1,600
Repayment of long-term debt	(895)	(108)	(1,204)
Debt financing costs	(8)	(10)	(47)
Cash dividends	0	0	(26)
Dividends paid to noncontrolling interests	(69)	(71)	(62)
Formation of consolidated joint venture	0	0	28
Other	(7)	(2)	(3)
Cash provided (used) by financing activities	(770)	393	303
Effect of exchange rate changes on cash and cash equivalents	8	(34)	9
Increase (decrease) in cash and cash equivalents, including cash classified within current assets held for sale	(155)	771	237
Less: cash classified within current assets held for sale	(16)	(3)	0
Increase (decrease) in cash and cash equivalents	(171)	768	237
Cash and cash equivalents at beginning of period	1,692	924	687
Cash and cash equivalents at end of period	$ 1,521	$ 1,692	$ 924

Consolidated Statements of Ca_2

Consolidated Statements of Cash Flows (Parenthetical) - USD ($) $ in Millions	12 Months Ended
	Sep. 30, 2021	Sep. 30, 2020	Sep. 30, 2019
Statement of Cash Flows [Abstract]
Purchase accounting amortization	$ 5	$ 3	$ 4

Consolidated Statement of Share

Consolidated Statement of Shareholders' Equity - USD ($) $ in Millions	Total	Cumulative effect, period of adoption, adjustment	Shareholders' Equity Attributable to Adient	Shareholders' Equity Attributable to AdientCumulative effect, period of adoption, adjustment	Ordinary Shares, par value	Additional Paid-in Capital	Retained Earnings (Accumulated Deficit)	Retained Earnings (Accumulated Deficit)Cumulative effect, period of adoption, adjustment	Accumulated Other Comprehensive Income (Loss)	Shareholders' Equity Attributable to Noncontrolling Interests
Beginning balance at Sep. 30, 2018	$ 2,717		$ 2,392		$ 0	$ 3,951	$ (1,028)		$ (531)	$ 325
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net income (loss)	(438)		(491)				(491)			53
Foreign currency translation adjustments	(38)		(35)						(35)	(3)
Realized and unrealized gains (losses) on derivatives	(1)		(1)						(1)
Employee retirement plans	(2)		(2)						(2)
Dividends declared	(26)		(26)				(26)
Dividends attributable to noncontrolling interests	(61)									(61)
Change in noncontrolling interest share	28									28
Share based compensation and other	10		11			11				(1)
Ending balance at Sep. 30, 2019	2,189	$ (4)	1,848	$ (4)	0	3,962	(1,545)	$ (4)	(569)	341
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net income (loss)	(505)		(547)				(547)			42
Foreign currency translation adjustments	(65)		(76)						(76)	11
Realized and unrealized gains (losses) on derivatives	(20)		(20)						(20)
Employee retirement plans	0
Dividends attributable to noncontrolling interests	(54)									(54)
Change in noncontrolling interest share	(18)									(18)
Share based compensation and other	12		12			12
Ending balance at Sep. 30, 2020	1,535		1,213		0	3,974	(2,096)		(665)	322
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net income (loss)	1,165		1,108				1,108			57
Foreign currency translation adjustments	24		17						17	7
Realized and unrealized gains (losses) on derivatives	20		20						20
Employee retirement plans	1		1						1
Dividends attributable to noncontrolling interests	(42)									(42)
Change in noncontrolling interest share	(3)
Share based compensation and other	18		17			17				1
Ending balance at Sep. 30, 2021	$ 2,718		$ 2,376		$ 0	$ 3,991	$ (988)		$ (627)	$ 342

Consolidate Statement of Shareh

Consolidate Statement of Shareholders' Equity (Parenthetical)	12 Months Ended
	Sep. 30, 2020$ / shares
Statement of Stockholders' Equity [Abstract]
Cash dividends declared per share (in dollars per share)	$ 0.275

Basis of Presentation and Summa

Basis of Presentation and Summary of Significant Accounting Policies	12 Months Ended
	Sep. 30, 2021
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 On October 31, 2016, Adient plc ("Adient") became an independent company as a result of the separation of the automotive seating and interiors business (the "separation") from Johnson Controls International plc ("the former Parent"). Adient was incorporated under the laws of Ireland in fiscal 2016 for the purpose of holding these businesses. Adient's ordinary shares began trading "regular-way" under the ticker symbol "ADNT" on the New York Stock Exchange on October 31, 2016. Upon becoming an independent company, the capital structure of Adient consisted of 500 million authorized ordinary shares and 100 million authorized preferred shares (par value of $0.001 per ordinary and preferred share). The number of Adient ordinary shares issued on October 31, 2016 was 93,671,810. Adient is 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 and trim covers. 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. The consolidated financial statements of Adient have been prepared in accordance with generally accepted accounting principles in the United States of America ("U.S. GAAP"). During fiscal 2020, Adient faced an unprecedented situation with the coronavirus pandemic identified in late 2019 ("COVID-19") and the related significant interruption it had on Adient's operations. Adient's China facilities (including both consolidated and non-consolidated joint ventures) were effectively shut down during the lunar New Year festival (at the end of January 2020) and returned to operations by the end of March 2020. Beginning in late March 2020, Adient experienced the shutdown of effectively all of its facilities in the Americas and European regions coinciding with the shutdown of its customer facilities in those regions. Adient also experienced the shutdown of approximately 50% of its plants in Asia (outside China) during late March and early April 2020. During May and June 2020, production started to resume in the Americas, European and Asia (outside China) regions concurrent with Adient's customers resuming operations and production continued to ramp up throughout Adient’s fiscal fourth quarter of fiscal 2020 in all regions in line with customer production. Virtually all of Adient's plants had resumed production by the end of first quarter of fiscal 2021. During the second half of fiscal 2021, Adient faced, along with the entire global automotive industry, widespread supply chain disruptions primarily related to semiconductor chip shortages. Although Adient’s seating products are not highly dependent directly on semiconductor chips, Adient is directly impacted by the lower production levels at OEM’s as a direct result of these supply chain disruptions. These disruptions have led to unplanned down time at Adient’s production facilities, often with very little warning, which creates operating inefficiencies and limits Adient’s ability to adequately mitigate such inefficiencies. 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 September 30, 2021 and 2020, 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: September 30, (in millions) 2021 2020 Current assets $ 158 $ 217 Noncurrent assets 88 74 Total assets $ 246 $ 291 Current liabilities $ 143 $ 204 Noncurrent liabilities 8 10 Total liabilities $ 151 $ 214 Use of Estimates The preparation of consolidated financial statements in conformity with U.S. GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the consolidated financial statements and the reported amounts of revenues and expenses during the reporting period. The consolidated financial statements reflect management's estimates as of the reporting date. Actual results could differ from those estimates. Fair Value of Financial Instruments The fair values of cash and cash equivalents, accounts receivable, short-term debt and accounts payable approximate their carrying values. See Note 10, "Derivative Instruments and Hedging Activities," and Note 11, "Fair Value Measurements," of the notes to consolidated financial statements for fair value of financial instruments, including derivative instruments and hedging activities. Cash and Cash Equivalents Adient considers all highly liquid investments with a maturity of three months or less when purchased to be cash equivalents. Cash is managed by legal entity, with cash pooling agreements in place for all participating entities on a global basis, as applicable. Receivables Receivables consist of amounts billed and currently due from customers and revenues that have been recognized for accounting purposes but not yet billed to customers. Adient extends credit to customers in the normal course of business and maintains an allowance for doubtful accounts resulting from the inability or unwillingness of customers to make required payments. The allowance for doubtful accounts is based on historical experience, existing economic conditions and any specific customer collection issues Adient has identified. Adient enters into supply chain financing programs in certain foreign jurisdictions to sell accounts receivable without recourse to third-party financial institutions. Sales of accounts receivable are reflected as a reduction of accounts receivable on the consolidated statements of financial position and the proceeds are included in cash flows from operating activities in the consolidated statements of cash flows. Inventories Inventories are stated at the lower of cost or market. Cost is determined using the first-in, first-out ("FIFO") method. Finished goods and work-in-process inventories include material, labor and manufacturing overhead costs. Pre-Production Costs Related to Long-Term Supply Arrangements Adient's policy for engineering, research and development, and other design and development costs related to products that will be sold under long-term supply arrangements requires such costs to be expensed as incurred or capitalized if reimbursement from the customer is contractually assured. Income related to recovery of these costs is recorded within selling, general and administrative expense in the consolidated statements of income. At September 30, 2021 and 2020, Adient recorded within the consolidated statements of financial position $278 million and $293 million, respectively, of engineering and research and development costs for which customer reimbursement is contractually assured. The reimbursable costs are recorded in other current assets if reimbursement will occur in less than one year and in other noncurrent assets if reimbursement will occur beyond one year. At September 30, 2021, Adient had $66 million and $212 million of reimbursable costs recorded in current and noncurrent assets, respectively. At September 30, 2020, Adient had $85 million and $208 million of reimbursable costs recorded in current and noncurrent assets, respectively. Costs for molds, dies and other tools used to make products that will be sold under long-term supply arrangements are capitalized within property, plant and equipment if Adient has title to the assets or has the non-cancelable right to use the assets during the term of the supply arrangement. Capitalized items, if specifically designed for a supply arrangement, are amortized over the term of the arrangement; otherwise, amounts are amortized over the estimated useful lives of the assets. The carrying values of assets capitalized in accordance with the foregoing policy are periodically reviewed for impairment whenever events or changes in circumstances indicate that its carrying amount may not be recoverable. At September 30, 2021 and 2020, approximately $62 million and $51 million, respectively, of costs for molds, dies and other tools were capitalized within property, plant and equipment which represented assets to which Adient had title. In addition, at September 30, 2021, Adient recorded within the consolidated statements of financial position in other current and noncurrent assets $77 million and $8 million, respectively, of costs for molds, dies and other tools for which customer reimbursement is contractually assured. At September 30, 2020, Adient recorded within the consolidated statements of financial position in other current and noncurrent assets $78 million and $6 million, respectively, of costs for molds, dies and other tools for which customer reimbursement is contractually assured. Property, Plant and Equipment Property, plant and equipment are recorded at cost. Depreciation is provided over the estimated useful lives of the respective assets using the straight-line method for financial reporting purposes and accelerated methods for income tax purposes. The estimated useful lives range from 3 to 40 years for buildings and improvements and from 3 to 15 years for machinery and equipment. Leases On October 1, 2019, Adient adopted Accounting Standards Codification Topic 842, " Leases " ( ASC 842 Operating lease ROU assets and liabilities are recognized based on the present value of future minimum lease payments over the lease term at commencement dates. ROU assets also include payments made in advance and exclude lease incentives. Lease terms may include options to extend or terminate the lease when it is reasonably certain that such options are to be exercised. Adient uses its incremental borrowing rate, which is the rate of interest it would pay to borrow on a collateralized basis over a similar term to the lease in a similar economic environment, for discounting lease consideration as most lease agreements do not provide an implicit rate. Refer to Note 8, “Leases” of the notes to consolidated financial statements for more information regarding Adient’s leases. Goodwill and Other Intangible Assets Goodwill reflects the cost of an acquisition in excess of the fair values assigned to identifiable net assets acquired. Adient reviews goodwill for impairment during the fourth fiscal quarter or more frequently if events or changes in circumstances indicate the asset might be impaired. Adient performs impairment reviews for its reporting units, which have been determined to be Adient's reportable segments using a fair value method based on management's judgments and assumptions or third party valuations. The fair value of a reporting unit refers to the price that would be received to sell the unit as a whole in an orderly transaction between market participants at the measurement date. In estimating the fair value, Adient primarily uses an income approach utilizing discounted cash flow analyses. Adient also uses a market approach utilizing published multiples of earnings of comparable entities with similar operational and economic characteristics to further support the fair value estimates. The inputs utilized in the analyses are classified as Level 3 inputs within the fair value hierarchy as defined in ASC 820, "Fair Value Measurement." The estimated fair value is then compared with the carrying amount of the reporting unit, including recorded goodwill. An impairment is recorded to the extent the estimated fair value is below the carrying amount of the reporting unit. Intangible assets with definite lives are amortized over their estimated useful lives and are subject to impairment testing if events or changes in circumstances indicate that the asset might be impaired. Impairment of Long-Lived Assets Adient reviews long-lived assets, including property, plant and equipment and other intangible assets with definite lives, for impairment whenever events or changes in circumstances indicate that the asset's carrying amount may not be recoverable. Adient conducts its long-lived asset impairment analyses in accordance with ASC 360-10-15, "Impairment or Disposal of Long-Lived Assets." ASC 360-10-15 requires Adient to group assets and liabilities at the lowest level for which identifiable cash flows are largely independent of the cash flows of other assets and liabilities and evaluate the asset group against the sum of the undiscounted future cash flows. If the undiscounted cash flows do not indicate the carrying amount of the asset is recoverable, an impairment charge is measured as the amount by which the carrying amount of the asset group exceeds its fair value based on discounted cash flow analysis or appraisals. Refer to Note 16, "Impairment of Long-Lived Assets," of the notes to consolidated financial statements for information regarding the results of Adient's impairment analysis. Impairment of Investments in Partially-Owned Affiliates Adient monitors its investments in partially-owned affiliates for indicators of other-than-temporary declines in value on an ongoing basis. If Adient determines that an other-than-temporary decline in value has occurred, it recognizes an impairment loss, which is measured as the difference between the recorded book value and the fair value of the investment. Fair value is generally determined using an income approach based on discounted cash flows or negotiated transaction values. Refer to Note 19, "Nonconsolidated Partially-Owned Affiliates," of the notes to consolidated financial statements for more information on Adient’s partially-owned affiliates. Revenue Recognition 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, an awarded program does 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 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. Refer to Note 2, "Revenue Recognition," of the notes to consolidated financial statements for information on Adient's revenue recognition. Customers Essentially all of Adient's sales are to the automotive industry. Adient's most significant customers include Stellantis N.V. and Volkswagen Group which comprised 13% and 11% of consolidated net sales, respectively, in fiscal 2021, Stellantis N.V. and Volkswagen Group which comprised 10% and 10% of consolidated net sales, respectively, in fiscal 2020 and Stellantis N.V. and Volkswagen Group which comprised 11% and 9% of consolidated net sales in fiscal 2019. Research and Development Costs Expenditures for research activities relating to product development and improvement (other than those expenditures that are contractually guaranteed for reimbursement from the customer) are charged against income as incurred and included within selling, general and administrative expenses in the consolidated statements of income. Such expenditures for the years ended September 30, 2021, 2020 and 2019 were $316 million, $370 million and $454 million, respectively. A portion of these costs associated with these activities are reimbursed by customers and, for the fiscal years ended September 30, 2021, 2020 and 2019 were $210 million, $223 million and $291 million, respectively. Foreign Currency Translation Substantially all of Adient's international operations use the respective local currency as the functional currency. Assets and liabilities of international entities have been translated at period-end exchange rates, and income and expenses have been translated using average exchange rates for the period. Monetary assets and liabilities denominated in non-functional currencies are adjusted to reflect period-end exchange rates. The resulting translation adjustments are accumulated as a component of accumulated other comprehensive income. The aggregate transaction gains (losses) included in net income for the years ended September 30, 2021, 2020 and 2019 were $(8) million, $(25) million and $(12) million, respectively. Derivative Financial Instruments The fair values of all derivatives are recorded in the consolidated statements of financial position. The change in a derivative's fair value is recorded each period in current earnings or accumulated other comprehensive income (AOCI), depending on whether the derivative is designated as part of a hedge transaction and if so, the type of hedge transaction. Refer to Note 10, "Derivative Instruments and Hedging Activities," and Note 11, "Fair Value Measurements," of the notes to consolidated financial statements for disclosure of Adient's derivative instruments and hedging activities. Stock-Based Compensation Stock-based compensation is initially measured at the fair value of the awards on the grant date and is recognized in the financial statements over the period the employees are required to provide services in exchange for the awards. The fair value of restricted stock awards is based on the number of units granted and the stock price on the grant date. The fair value of performance-based share unit, or PSU, awards is based on the stock price at the grant date and the assessed probability of meeting future performance targets. The fair value of option awards is measured on the grant date using the Black-Scholes option-pricing model. The fair value of each stock appreciation right, or SAR, is estimated using a similar method described for stock options. The fair value of cash settled awards are recalculated at the end of each reporting period and the liability and expense are adjusted based on the new fair value. Refer to Note 12, "Stock-Based Compensation," of the notes to consolidated financial statements for Adient's stock based compensation disclosures. Pension and Postretirement Benefits Adient utilizes a mark-to-market approach for recognizing pension and postretirement benefit expenses, including measuring the market related value of plan assets at fair value and recognizing actuarial gains and losses in the fourth quarter of each fiscal year or at the date of a remeasurement event. Refer to Note 14, "Retirement Plans," of the notes to consolidated financial statements for disclosure of Adient's pension and postretirement benefit plans. Income Taxes Deferred tax assets and liabilities are recognized for the future tax consequences attributable to differences between financial statement carrying amounts of existing assets and liabilities and their respective tax bases and operating loss and other loss carryforwards. Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be recovered or settled. Adient records a valuation allowance that primarily represents operating and other loss carryforwards for which realization is uncertain. Management judgment is required in determining Adient's provision for income taxes, deferred tax assets and liabilities, and the valuation allowance recorded against Adient's net deferred tax assets. Adient reviews the realizability of its deferred tax assets on a quarterly basis, or whenever events or changes in circumstances indicate that a review is required. In determining the requirement for a valuation allowance, the historical and projected financial results of the legal entity or combined group recording the net deferred tax asset are considered, along with any other positive or negative evidence. Since future financial results may differ from previous estimates, periodic adjustments to Adient's valuation allowances may be necessary. Adient is subject to income taxes in Ireland, the U.S. and other non-U.S. jurisdictions. Judgment is required in determining its worldwide provision for income taxes and recording the related assets and liabilities. In the ordinary course of Adient's business, there are many transactions and calculations where the ultimate tax determination is uncertain. Adient's income tax returns for various fiscal years remain under audit by the respective tax authorities. Although the outcome of tax audits is always uncertain, management believes that it has appropriate support for the positions taken on its tax returns and that its annual tax provisions included amounts sufficient to pay assessments, if any, which may be proposed by the taxing authorities. Nonetheless, the amounts ultimately paid, if any, upon resolution of the issues raised by the taxing authorities may differ materially from the amounts accrued for each year. Adient does not generally provide for additional income taxes which would become payable upon repatriation of undistributed earnings of wholly owned foreign subsidiaries. Adient's intent is for such earnings to be reinvested by the subsidiaries or to be repatriated only when it would be tax efficient. Refer to Note 17, "Income Taxes," of the notes to consolidated financial statements for Adient's income tax disclosures. Earnings Per Share The following table shows the computation of basic and diluted earnings per share: Year Ended (in millions, except per share data) 2021 2020 2019 Numerator: Net income (loss) attributable to Adient $ 1,108 $ (547) $ (491) Denominator: Shares outstanding 94.2 93.8 93.6 Effect of dilutive securities 1.5 — — Diluted shares 95.7 93.8 93.6 Earnings per share: Basic $ 11.76 $ (5.83) $ (5.25) Diluted $ 11.58 $ (5.83) $ (5.25) The effect of common stock equivalents which would have been anti-dilutive was excluded from the calculation of diluted earnings per share for fiscal 2021 and was immaterial. Potentially dilutive securities whose effect would have been antidilutive are excluded from the computation of diluted earnings per share which for fiscal 2020 and 2019 is a result of being in a loss position. New Accounting Pronouncements Standards Adopted During Fiscal 2021 On October 1, 2020, Adient adopted Accounting Standards Codification 2016-13, Financial Instruments - Credit Losses (Topic 326) 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. The adoption of this guidance on October 1, 2020 did not significantly impact Adient's consolidated financial statements for fiscal 2021. ASU 2018-13, Fair Value Measurement (Topic 820): Disclosure Framework - Changes to the Disclosure Requirements for Fair Value Measurement, eliminates, adds, and modifies certain disclosure requirements for fair value measurements. 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. The adoption of this guidance on October 1, 2020 did not significantly impact Adient's consolidated financial statements for fiscal 2021. ASU 2018-17, Targeted Improvements to Related Party Guidance for Variable Interest Entities, affects 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. The adoption of this guidance on October 1, 2020 did not significantly impact Adient's consolidated financial statements for fiscal 2021. ASU 2020-04, Reference Rate Reform (Topic 848), provides optional expedients and exceptions for applying existing guidance to contract modifications, hedging relationships and other transactions when transitioning from using the London interbank Offered Rate (LIBOR) to using alternative reference rates. The guidance was effective upon issuance. The adoption of this guidance did not significantly impact Adient's consolidated financial statements for fiscal 2021. Standards Effective After Fiscal 2021 Adient has considered the ASUs summarized below, effective after fiscal 2021, none of which are expected to significantly impact the consolidated financial statements: Standard Pending Adoption Description Date Effective ASU 2018-14 Compensation - Retirement Benefits - Defined Benefit Plans - General (Subtopic 715-20) ASU 20218-14 eliminates, adds, and modifies certain disclosure requirements for employers that sponsor defined benefit pension or other postretirement plans. The guidance is to be applied on a retrospective basis. October 1, 2021 ASU 2019-12, Income Taxes (Topic 740): Simplifying the Accounting for Income Taxes ASU 2019-12 modifies ASC 740, Income Taxes, by simplifying accounting for income taxes. As part of its overall simplification initiative to reduce costs and complexity of applying accounting standards while maintaining or improving the usefulness of the information provided to users of financial statements, the FASB’s amendments may impact both interim and annual reporting periods. October 1, 2021 ASU 2020-06, Debt with Conversion and Other Options (Subtopic 470-20) and Derivatives and Hedging - Contracts in Entity’s Own Equity (Subtopic 815-40) ASU 2020-06 simplifies the accounting for certain financial instruments with characteristics of liabilities and equity by reducing the number of accounting models for convertible debt and convertible preferred stock. October 1, 2022

Revenue Recognition

Revenue Recognition	12 Months Ended
Revenue Recognition	Sep. 30, 2021
Revenue from Contract with Customer [Abstract]
Revenue Recognition	2. Revenue Recognition Adient generates revenue through the sale of automotive seating solutions, including complete seating systems and the components of complete seating systems. 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), net of the impact, if any, of consideration paid to the customer. 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, “Revenue from Contracts with Customers,” and for that reason, there have been no changes to how Adient accounts for reimbursable pre-production costs. 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

Acquisitions and Divestitures

Acquisitions and Divestitures	12 Months Ended
Acquisitions and Divestitures	Sep. 30, 2021
Business Combination and Asset Acquisition [Abstract]
Acquisitions and Divestitures	3. Acquisitions and Divestitures 2021 Yanfeng Transaction On March 12, 2021, Adient, Yanfeng Automotive Trim Systems Company Ltd. (“Yanfeng”), Yanfeng Adient Seating Co., Ltd. (“YFAS”), a joint venture owned, directly or indirectly, by Yanfeng (50.01%) and Adient (49.99%), and KEIPER Seating Mechanisms Co., Ltd. (f/k/a Adient Yanfeng Seating Mechanisms Co., Ltd. (“AYM” or "KEIPER"), a joint venture owned, directly or indirectly, by Yanfeng (50%) and Adient (50%), entered into a Master Agreement (the “2021 Agreement”), pursuant to which the parties have agreed to, among other things, the following transactions (collectively, the “2021 Yanfeng Transaction”). The 2021 Yanfeng Transaction closed on September 30, 2021 (“Closing Date”). a. Adient transferred all of the issued and outstanding equity interest in YFAS held by Adient, which represents 49.99% of YFAS’s total issued and outstanding equity interest, to Yanfeng pursuant to the Equity Transfer Agreement, dated as of March 12, 2021, by and between Yanfeng and Adient, for CNY ¥8,064 million ($1,210 million), of which ¥3,446 million ($519 million) was paid by Yanfeng to Adient on the Closing Date, ¥4,618 million ($691 million) is payable by Yanfeng to Adient on or before December 21, 2021 (recorded as a receivable within other current assets on Adient’s consolidated statements of financial position as of September 30, 2021) , and; b. YFAS transferred all of the issued and outstanding equity interests in Chongqing Yanfeng Adient Automotive Components Co., Ltd. ("CQYFAS") and Yanfeng Adient (Langfang) Seating Co., Ltd. ("YFASLF") held directly or indirectly by YFAS to Adient for a price of ¥1,754 million ($271 million) (the “YFAS JVs Acquisition”). The YFAS JVs Acquisition was funded, in part, by annual cash dividends from YFAS and KEIPER, paid to shareholders of YFAS and KEIPER; c. YFAS transferred all of the issued and outstanding equity interest in Yanfeng Adient Founder Motor Co., Ltd. (“YFM”) held, directly or indirectly, by YFAS, which represented 70% of YFM’s total issued and outstanding equity interest, to KEIPER for ¥71 million ($11 million) (the “YFM Sale”); d. YFAS transferred all of the issued and outstanding equity interest in Nantong Yanfeng Adient Seating Trim Co., Ltd. (“YFAT”) held, directly or indirectly, by YFAS, which represented 75% of YFAT’s total issued and outstanding equity interest, to KEIPER for ¥113 million ($17 million) (the “YFAT Sale”); e. Adient granted to Yanfeng a license of intellectual property for use on a non-exclusive and perpetual basis for a payment of ¥385 million ($59 million), and Yanfeng/YFAS granted to Adient a royalty-free, non-exclusive and perpetual intellectual property license of the Yanfeng/YFAS intellectual property; and f. YFAS declared and distributed dividends in the amounts and at the times as set forth in the 2021 Agreement to its shareholders (proportionately to their ownership interest, namely 50.01% to Yanfeng and 49.99% to Adient) of approximately ¥4,168 million ($635 million) in the aggregate. YFAS paid an aggregate dividend of ¥2,809 million ($436 million) during the third quarter of fiscal 2021, and ¥1,359 million ($199 million) was distributed on the Closing Date. In addition, on March 12, 2021, Adient, YFAS, Yanfeng and KEIPER, entered into an Ancillary Master Agreement (the “Ancillary Master Agreement”), pursuant to which the parties have agreed to, among other things, the following transactions (collectively, the “Ancillary Transactions”). The Ancillary Transactions were also completed on the Closing Date. a. Adient and Yanfeng amended the KEIPER Equity Joint Venture Contract, dated as of January 31, 2020, as amended, and the Articles of Association of KEIPER, dated as of September 9, 2013, as amended, to, among other things, (i) provide that KEIPER would declare and pay certain annual dividends to KEIPER’s shareholders with respect to each of its 2021 to 2023 fiscal years and (ii) upon closing of the earlier of the YFAT Sales (as defined below) or YFM Sale, because of KEIPER’s ownership of YFAT and YFM, certain amendments relating thereto, including modifying the scope of KEIPER’s business to include the manufacture and sale of automotive seat trim products and micro-motors; and b. KEIPER and Yanfeng and KEIPER and Adient each entered into a long-term supply agreement. In conjunction with the 2021 Yanfeng Transaction, Adient entered into an agreement (the “Boxun Agreement”) with Chongqing Boxun Industrial Co., Ltd. (“Boxun”). Pursuant to such agreement, upon consummation of the YFAS JVs Acquisition, Adient has provided Boxun with the right to sell and, if exercised, Adient has agreed to purchase, all of the issued and outstanding equity interest in CQYFAS held by Boxun, which represents 25% of CQYFAS’s total issued and outstanding equity interest (the “Boxun Equity Purchase”) for approximately ¥825 million ($126 million), subject to adjustment as set forth in the Boxun Agreement. On October 29, 2021, Boxun exercised its right to sell its equity interest to Adient. Adient expects such transaction to close in the second quarter of fiscal 2022, subject to various regulatory approvals and other customary closing conditions. The total anticipated payment to Boxun approximates $194 million, including the value of the Boxun Equity Purchase along with historical dividends and other payments, which has been reflected as redeemable noncontrolling interest at September 30, 2021. With the acquisitions of Boxun’s 25% and YFAS’s 50% interest of CQYFAS, Adient will own 100% of CQYFAS. In addition, in conjunction with the 2021 Yanfeng Transaction, Adient entered into agreements, whereby, Adient would: (i) transfer all of the issued and outstanding equity interest in YFAT held, directly or indirectly, by Adient, which represents 25% of YFAT’s total issued and outstanding equity interest, to KEIPER for ¥38 million ($6 million) (the “Adient YFAT Sale” and together with the YFAT Sale, the “YFAT Sales”); (ii) transfer all of the issued and outstanding equity interest in Guangzhou Dongfeng Adient Seating Co., Ltd. (“GZDFAS”) held by Adient, which represents 25% of GZDFAS’s total issued and outstanding equity interest, to YFAS for ¥371 million ($56 million) (the “GZDFAS Sale”) and (iii) transfer all of the issued and outstanding equity interest in Hefei Adient Yunhe Automotive Seating Co., Ltd. (“YHAS”) held by Adient, which represents 10% of YHAS’s total issued and outstanding equity interest, to YFAS for ¥13 million ($2 million) (the “YHAS Sale,” together with the Adient YFAT Sale and GZDFAS Sale, each an “Additional Equity Sale” and collectively, the “Additional Equity Sales”). The Additional Equity Sales were completed on the Closing Date. Proceeds from the 2021 Yanfeng Transaction are expected to be used to pay down a portion of Adient’s debt, to pay for the Boxun Equity Purchase, and for general corporate purposes. As a result of the 2021 Agreement, Adient received the remaining balance of proceeds from the sale of its interest in Yanfeng Global Automotive Interior Systems Co. ("YFAI"), a joint venture previously owned, directly or indirectly, by Yanfeng (70%) and Adient (30%), which was part of the 2020 Yanfeng Transaction (as defined and described below), in November 2021. Additionally, the $92 million intangible asset established at the time of the YFAS contract extension was written off upon closing of the 2021 Yanfeng Transaction. Upon completion of the 2021 Yanfeng Transaction on September 30, 2021, Adient started consolidating CQYFAS and YFASLF. A gain of $61 million was recorded on Adient’s previously held interest in CQYFAS and is included in equity income in the consolidated statements of income. The net purchase consideration of $271 million consisted of net cash consideration of $211 million (net of $60 million acquired). The acquisition was accounted for using the acquisition method, and the operating results and cash flows of CQYFAS and YFASLF will be included in Adient's consolidated financial statements starting from October 1, 2021. The acquisitions are expected to provide substantial synergies through vertical integration, purchasing and logistics improvements. The acquisitions also provide for an immediate manufacturing presence in strategic locations in China. Effective October 1, 2021, Adient changed the names of CQYFAS and YFASLF to Chongqing Adient Automotive Components Co., Ltd. (CQADNT) and Adient (Langfang) Seating Co., Ltd. (LFADNT), respectively. Adient recorded a purchase price allocation for the assets acquired and liabilities assumed based on their estimated fair values as of the September 30, 2021 acquisition date. The preliminary purchase price adjustments and allocation is as follows: Fair value allocation (in millions) CQADNT LFADNT Cash $ 55 $ 5 Accounts receivable 296 2 Inventory 37 5 Property, plant and equipment 86 8 Other assets 46 2 Goodwill 180 8 Intangible assets 234 6 Accounts payable (252) (19) Other liabilities (127) (4) Subtotal 555 13 Less: Interest already owned 103 — Less: Redeemable noncontrolling interest 194 — Total purchase consideration 258 13 Less: cash acquired 55 5 Net cash paid $ 203 $ 8 The values allocated to CQADNT and LFADNT’s intangible assets of $234 million and $6 million, respectively, primarily consist of customer relationships and patented technologies which are being amortized on a straight line basis over estimated useful lives of 10 to 12 years. The assets were valued using a combination of an income approach and a relief from royalty approach. These values are considered level 3 measurements under the U.S. GAAP fair value hierarchy. Key assumptions used in the valuation of customer relationships include a rate of return of 13.5% and the life of the relationship of approximately 12 years. Key assumptions used in the valuation of patented technologies include a rate of return of 13.5% and the life of the technologies of approximately 10 years. The allocation of the purchase price is based on the valuations performed to determine the fair value of the net assets as of the acquisition date. The amounts allocated to goodwill and intangible assets along with fair value adjustments on property, plant and equipment and inventory reflect preliminary valuations. Adient expensed $14 million of acquisition costs related to the 2021 Yanfeng Transaction during the year ended September 30, 2021. If the acquisitions of CQADNT and LFADNT had occurred on October 1, 2019, Adient’s net sales and net income attributable to Adient for fiscal 2021 would have been $14,529 million and $1,142 million, respectively, and Adient’s net sales and net loss attributable to Adient for fiscal 2020 would have been $13,250 million and $(527) million, respectively. This unaudited pro forma information includes actual results of the entities and adjustments to amortization expense that would have been recognized due to acquired intangible assets, and related income tax effects. The unaudited pro forma financial information is not indicative of the operational results that would have been obtained had the transactions actually occurred as of that date, nor is it necessarily indicative of Adient’s future operational results. SJA On March 31, 2021, Adient sold its 50% equity interest in Shenyang Jinbei Adient Automotive Components Co., Ltd. ("SJA") to the joint venture partner for $58 million, which resulted in a $33 million one-time gain recognized during the second quarter of fiscal 2021. The receivable was recorded as part of other current assets on March 31, 2021, and the net proceeds of $53 million were received on April 1, 2021. Fabrics On September 30, 2020, Adient closed on the sale of its automotive fabrics manufacturing business including the lamination business to Sage Automotive Interiors for net proceeds of approximately $170 million, net of $4 million of cash divested within the business. Proceeds from the transaction are expected to be used by Adient for general corporate purposes or to potentially pay down a portion of Adient’s debt subject to the ongoing impact of the COVID-19 pandemic. A minimal gain was recorded as a result of the transaction after allocating $80 million of goodwill to the disposed business. The sale transaction included 11 facilities globally with the majority located in EMEA and approximately 1,300 employees. For fiscal years 2020 and 2019, the fabrics manufacturing business recorded $99 million and $130 million of third party sales and a nominal amount and $8 million of pre-tax income, respectively. 2020 Yanfeng Transaction On January 31, 2020 (as amended on June 24, 2020), Adient, Yanfeng, KEIPER, YFAS and YFAI entered into a Master Agreement (the “2020 Agreement”, collectively referred to as “2020 Yanfeng Transaction”), pursuant to which the parties have agreed, among other things, that: • Adient would transfer all of the issued and outstanding equity interest in YFAI held, directly or indirectly, by Adient, which represents 30% of YFAI’s total issued and outstanding equity interest, to Yanfeng for $369 million, of which $309 million was paid at the closing of the agreed transactions and the remaining $60 million would be paid on a deferred basis post-closing. With respect to each YFAI fiscal year ending after the closing, starting with the year ending December 31, 2020, Adient would be paid an earnout in an amount equal to 30% percent of YFAI’s distributable earnings for such year until such time as the $60 million deferred purchase price is fully paid. During the second quarter of fiscal 2021, a payment of $19 million was received by Adient based on YFAI's fiscal 2020 performance. As described above, as a result of the 2021 Yanfeng Transaction, Adient received the remaining balance of proceeds from the sale of its interest in YFAI during November 2021. • Adient and Yanfeng would amend the YFAS Joint Venture Contract, dated as of October 22, 1997, as amended, and the Articles of Association of YFAS, dated as of October 22, 1997, as amended, in each case in order to extend the term of the YFAS joint venture until December 31, 2038. As described further above, in connection with 2021 Yanfeng Transaction, Adient and Yanfeng subsequently agreed to end the YFAS partnership. Upon consummation of the 2021 Yanfeng Transaction, Adient sold all of the issued and outstanding equity interest in YFAS held by Adient to Yanfeng; • Adient would transfer all patents, trademarks and copyrights, know-how, trade secrets and other intellectual property rights owned by Adient (or certain of its subsidiaries) and used exclusively in the conduct of Adient’s mechanism business as of the date of such transfer (the “Transferred IP”) to AYM for $20 million, and in connection with such transfer, (i) AYM would grant back to Adient a sole license with respect to the Transferred IP on a worldwide and royalty-free basis, (ii) Adient would grant AYM a worldwide and royalty-free license with respect to certain intellectual property rights owned by Adient (or certain of its subsidiaries) and used on a non-exclusive basis in the conduct of Adient’s mechanism business, and (iii) Adient and AYM would license to each other certain improvements to the Transferred IP, as well as certain other intellectual property rights developed or acquired by Adient, AYM or certain of their respective subsidiaries and relating to the mechanism business; and • Adient and Yanfeng would amend the AYM Equity Joint Venture Contract, dated as of September 9, 2013, as amended, and the Articles of Association of AYM, dated as of September 9, 2013, as amended to, among other things, (i) make certain governance changes such that Yanfeng would control and consolidate the results of AYM for financial reporting and accounting purposes, and (ii) expand AYM’s business and customer scope such that it may carry out its seating mechanism business anywhere in and outside of the People’s Republic of China, in each case, on the terms and subject to the conditions set forth in the 2020 Agreement and the relevant definitive agreements to be entered into in connection therewith. Subsequent to this, Adient and Yanfeng further agreed to revise and amend the AYM Equity Joint Venture Contract and Articles of Association of AYM, as further described above. The transactions agreed on January 31, 2020, as amended on June 24, 2020, were cross-conditioned on each other and closed in accordance with the terms above on August 21, 2020. Proceeds from the transactions of $329 million were received at closing, the majority of which was used by Adient to pay down a portion of Adient’s debt. The terms of the 2020 Agreement as described above are consistent with non-binding terms reached in December 2019. As a result of the January 31, 2020 agreement, as amended on June 24, 2020, described above, Adient concluded that indicators of other-than-temporary impairment were present related to the investment in YFAI as of December 31, 2019, June 30, 2020 and upon closing. Upon entering into a formal agreement to sell the YFAI investment, Adient determined that other-than-temporary impairment did exist and recorded a $216 million non-cash impairment of Adient's YFAI investment during the quarter ended December 31, 2019. As a result of the June 24, 2020 modifications to the agreement described above, Adient recorded $6 million of additional non-cash impairment of Adient's YFAI investment during the quarter ended June 30, 2020. Upon closing of the transaction, an additional $9 million of impairment was recorded due to receipt of proceeds in U.S. dollars. The impairments were determined based on combining the fair value of consideration received for all transactions contemplated within the 2020 Agreement, including an estimated fair value of the YFAS joint venture extension, and allocating the total consideration received to the individual transactions based on relative fair values. Adient estimated the fair value of the individual transactions using both an income approach and market approach. The inputs utilized in the fair value analyses of the transactions are classified as level 3 inputs within the fair value hierarchy as defined in ASC 820, "Fair Value Measurement" and primarily consisted of expected future operating margins and cash flows of YFAI, estimated production volumes, estimated dividend payments from YFAS over the extension period, estimated terminal values of YFAS, market comparables, weighted-average costs of capital (YFAI - 15.0%, YFAS - 10.5%), and noncontrolling interest discounts. As a result of the pending divestiture of the YFAI investment and the corresponding impairment, Adient ceased recognizing equity income from YFAI subsequent to December 31, 2019 (YFAI equity income was $40 million in fiscal year 2019). In addition, upon the closing of the transaction, an intangible asset of $92 million was recorded associated with the YFAS joint venture extension to be amortized over the 18-year term of the extension. As noted above, as a result of the 2021 Yanfeng Transaction, upon consummation, Adient expects to write off the $92 million intangible asset established at the time of the YFAS contract extension. RECARO On December 31, 2019, Adient sold the RECARO automotive high performance seating systems business to a group of investors for de minimis proceeds. As a result of the sale, Adient recorded a loss of $21 million during the quarter ending December 31, 2019. For fiscal 2019, the RECARO business recorded $148 million of net sales and insignificant pre-tax income. Adient Aerospace Adient Aerospace, LLC ("Adient Aerospace") became operational on October 11, 2018 with Adient’s initial ownership position in Adient Aerospace being 50.01%. Initial contributions of $28 million were made during the first quarter of fiscal 2019 by each partner. On October 25, 2019, Adient reached an agreement with Boeing in which Adient’s ownership position was reduced to 19.99%, resulting in the deconsolidation of Adient Aerospace on that date, including $37 million of cash. Adient recorded a $4 million loss as a result of the transaction in the Americas segment, including $21 million of allocated goodwill. Adient Aerospace develops, manufactures, and sells 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. All of the acquisitions and divestiture transactions described above align with Adient's strategy of focusing on its core, high-volume seating business. Assets held for sale During fiscal 2021, Adient committed to sell certain assets in France and Turkey. As a result, these assets were classified as assets held for sale (including an allocation of $11 million of goodwill) and were required to be adjusted to the lower of fair value less cost to sell or carrying value. This resulted in Adient recording an impairment charge of $9 million within restructuring and impairment costs on the consolidated statement of income (loss) related to the assets in France. 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." The sale of the assets in France was completed during the third quarter of fiscal 2021 for minimal proceeds while the sale of the assets in Turkey was completed in October 2021 for total expected proceeds of $48 million, of which $36 million was collected at closing.

Inventories

Inventories	12 Months Ended
Inventories	Sep. 30, 2021
Inventory Disclosure [Abstract]
Inventories	4. Inventories Inventories consisted of the following: September 30, (in millions) 2021 2020 Raw materials and supplies $ 750 $ 530 Work-in-process 29 22 Finished goods 197 133 Inventories $ 976 $ 685

Property, Plant and Equipment

Property, Plant and Equipment	12 Months Ended
Property, Plant and Equipment	Sep. 30, 2021
Property, Plant and Equipment [Abstract]
Property, Plant and Equipment	5. Property, Plant and Equipment Property, plant and equipment consisted of the following: September 30, (in millions) 2021 2020 Buildings and improvements $ 1,228 $ 1,224 Machinery and equipment 4,476 4,462 Construction in progress 162 256 Land 100 107 Total property, plant and equipment 5,966 6,049 Less: accumulated depreciation (4,359) (4,468) Property, plant and equipment - net $ 1,607 $ 1,581 There were no material leased capital assets included in net property, plant and equipment at September 30, 2021 and 2020. As of September 30, 2021, Adient is the lessor of properties included in gross building and improvements for $15 million and accumulated depreciation of $9 million. As of September 30, 2020, Adient is the lessor of properties included in gross building and improvements for $36 million and accumulated depreciation of $28 million.

Goodwill and Other Intangible A

Goodwill and Other Intangible Assets	12 Months Ended
Goodwill and Other Intangible Assets	Sep. 30, 2021
Goodwill and Intangible Assets Disclosure [Abstract]
Goodwill and Other Intangible Assets	6. Goodwill and Other Intangible Assets The changes in the carrying amount of goodwill are as follows: (in millions) Americas EMEA Asia Total Balance at September 30, 2019 $ 638 $ 429 $ 1,083 $ 2,150 Business divestitures (21) (80) — (101) Currency translation and other (11) 19 — 8 Balance at September 30, 2020 $ 606 $ 368 $ 1,083 $ 2,057 Business acquisitions — — 188 188 Business divestitures — (11) — (11) Currency translation and other 1 (3) (20) (22) Balance at September 30, 2021 $ 607 $ 354 $ 1,251 $ 2,212 Refer to Note 3, "Acquisitions and Divestitures," of the notes to consolidated financial statements for additional information. Adient evaluates its goodwill for impairment on an annual basis, or as facts and circumstances warrant. Adient performed its annual goodwill impairment test during the fourth quarter of fiscal 2021 using a fair value method based on management's judgments and assumptions regarding future cash flows. The fair value of a reporting unit refers to the price that would be received to sell the unit as a whole in an orderly transaction between market participants at the measurement date. Adient estimated the fair value of each of its reporting units using an income approach, which utilized Level 3 unobservable inputs. These calculations contain uncertainties as they require management to make assumptions about market comparables, future cash flows, and the appropriate discount rates (based on weighted average cost of capital ranging from 15.0% to 17.5%) to reflect the risk inherent in the future cash flows and to derive a reasonable enterprise value and related premium. The estimated future cash flows reflect management's latest assumptions of the financial projections based on current and anticipated competitive landscape, including estimates of revenue based on production volumes over the foreseeable future and long-term growth rates, and operating margins based on historical trends and future cost containment activities. The financial projections also considered the impact that the COVID-19 pandemic as well as the semiconductor shortages and higher commodity pricing and shipping costs are having on Adient’s current and future operations as well as the impact to new vehicle sales in future years. As a result of the test, there was no goodwill impairment recorded for the fiscal year ended September 30, 2021. A change in any of these estimates and assumptions, especially as it relates to the extent of the COVID-19 pandemic’s, the semiconductor shortages’ impacts on vehicle production volumes within the automotive industry, the impact of commodity pricing and shipping costs as well as the demand for new vehicle sales once the current operational disruptions are over, could produce significantly lower fair values of Adient's reporting units, which could have a material impact on its results of operations. Due to the COVID-19 pandemic and the significant interruption it has caused to Adient’s operations in fiscal 2020, Adient tested goodwill for impairment for each of its reporting units for the quarter ended March 31, 2020 and also performed its annual goodwill test during the fourth quarter of fiscal 2020 (based on weighted average cost of capital ranging from 15.0% to 17.5% as of March 31, 2020 and 16.0% to 18.5% as of September 30, 2020). As a result of the tests, there was no goodwill impairment recorded during the quarter ended March 31, 2020 or during the fourth quarter of fiscal 2020. Adient's other intangible assets, primarily from business acquisitions valued based on independent appraisals, consisted of: September 30, 2021 September 30, 2020 (in millions) Gross Accumulated Net Gross Accumulated Net Intangible assets Patented technology $ 86 $ (19) $ 67 $ 27 $ (19) $ 8 Customer relationships 649 (178) 471 424 (103) 321 Trademarks 26 (21) 5 41 (27) 14 Miscellaneous 24 (12) 12 110 (10) 100 Total intangible assets $ 785 $ (230) $ 555 $ 602 $ (159) $ 443 On September 30, 2021, Adient acquired CQADNT and LFADNT as part of the 2021 Yanfeng Transaction and recorded $176 million of customer relationships and $60 million of patented technology intangibles. The values of the intangible assets were determined based on independent appraisals. Adient evaluates its other intangible assets for impairment as facts and circumstances warrant. As part of the 2020 Yanfeng Transaction, Adient recorded an intangible asset of $92 million associated with the YFAS joint venture extension to 2038 (reflected in the Miscellaneous line in the table above), to be amortized over the 18-year term of the extension. During the fourth quarter of fiscal 2021, Adient wrote off the remaining balance of the intangible asset ($86 million) as a result of the 2021 Yanfeng Transaction. Refer to Note 3, "Acquisitions and Divestitures," of the notes to the consolidated financial statements for additional information. During the third quarter of fiscal 2020, a pre-tax non-cash impairment of $27 million was recorded in the Asia segment related to customer relationship intangible assets of $24 million and other long-lived assets of $3 million within the Futuris China business due to an overall decline in forecasted operations within that business. During the second quarter of fiscal 2019, of the $66 million long-lived asset impairment charge recognized, $4 million was attributable to a customer relationship intangible asset. The impairments were calculated based on a fair value method using discounted cash flows that involves the use of management judgements and estimates related to forecasted revenue, operating costs and discount rates. Refer to Note 18, “Segment Information,” and Note 16, "Impairment of Long-Lived Assets," of the notes to the consolidated financial statements for additional information.

Product Warranties

Product Warranties	12 Months Ended
Product Warranties	Sep. 30, 2021
Product Warranties Disclosures [Abstract]
Product Warranties	7. Product Warranties Adient offers warranties to its customers depending upon the specific product and terms of the customer purchase agreement. A typical warranty program requires that Adient replace defective products within a specified time period from the date of sale. Adient records an estimate for future warranty-related costs based on actual historical return rates and other known factors. Based on analysis of return rates and other factors, Adient's warranty provisions are adjusted as necessary. Adient monitors its warranty activity and adjusts its reserve estimates when it is probable that future warranty costs will be different than those estimates. Adient's product warranty liability is recorded in the consolidated statements of financial position in other current liabilities. The changes in Adient's total product warranty liability are as follows: September 30, (in millions) 2021 2020 Balance at beginning of period $ 24 $ 22 Accruals for warranties issued during the period 9 9 Changes in accruals related to pre-existing warranties (including changes in estimates) (2) 1 Changes in accruals related to business acquisitions 1 — Changes in accruals related to business divestitures (1) (1) Settlements made (in cash or in kind) during the period (8) (7) Balance at end of period $ 23 $ 24

Leases

Leases	12 Months Ended
Leases	Sep. 30, 2021
Leases [Abstract]
Leases	8. Leases Adient adopted Accounting Standards Codification Topic 842, Leases ( ASC 842 Adient's lease portfolio consists of operating leases for real estate including production facilities, warehouses and administrative offices, equipment such as forklifts and computer servers and laptops, and fleet vehicles. The Company has elected not to record leases with an initial term of 12 months or less on its consolidated statement of financial position. A lease liability and corresponding ROU asset are recognized based on the present value of lease payments. To determine the present value of lease payments, the Company uses its incremental borrowing rate as of lease commencement. The incremental borrowing rate (IBR) is defined as the rate Adient would have to pay to borrow on a collateralized basis over a similar term an amount equal to the lease payments in a similar economic environment. Adient primarily derives its IBR from its debt portfolio, adjusted for collateralization, lease term and jurisdictional factors. Adient's finance leases are not significant and are not included in the following disclosures. The components of lease costs for the years ended September 30, 2021 and 2020 were as follows: Year Ended September 30, (in millions) 2021 2020 Operating lease cost $ 125 $ 125 Short-term lease cost 20 24 Total lease cost $ 145 $ 149 Operating lease right-of-use assets and lease liabilities included in the consolidated statement of financial position were as follows: September 30, (in millions) 2021 2020 Operating leases: Operating lease right-of-use assets Other noncurrent assets $ 335 $ 334 Operating lease liabilities - current Other current liabilities $ 89 $ 95 Operating lease liabilities - noncurrent Other noncurrent liabilities 246 244 $ 335 $ 339 Weighted average remaining lease term: Operating leases 6 years 5 years Weighted average discount rate: 5.2 % 5.9 % Operating leases Maturities of operating lease liabilities and minimum payments for operating leases having initial or remaining non-cancelable terms in excess of one year as of September 30, 2021 were as follows: Fiscal years (in millions) Operating Leases 2022 $ 107 2023 83 2024 61 2025 42 2026 27 Thereafter 71 Total lease payments 391 Less: imputed interest (56) Present value of lease liabilities $ 335 Supplemental cash flow information related to leases was as follows: Year Ended September 30, (in millions) 2021 2020 Right-of-use assets obtained in exchange for lease obligations: Operating leases (non-cash activity) $ 109 $ 79 Operating cash flows: Cash paid for amounts included in the measurement of lease liabilities $ 126 $ 125
Leases	8. Leases Adient adopted Accounting Standards Codification Topic 842, Leases ( ASC 842 Adient's lease portfolio consists of operating leases for real estate including production facilities, warehouses and administrative offices, equipment such as forklifts and computer servers and laptops, and fleet vehicles. The Company has elected not to record leases with an initial term of 12 months or less on its consolidated statement of financial position. A lease liability and corresponding ROU asset are recognized based on the present value of lease payments. To determine the present value of lease payments, the Company uses its incremental borrowing rate as of lease commencement. The incremental borrowing rate (IBR) is defined as the rate Adient would have to pay to borrow on a collateralized basis over a similar term an amount equal to the lease payments in a similar economic environment. Adient primarily derives its IBR from its debt portfolio, adjusted for collateralization, lease term and jurisdictional factors. Adient's finance leases are not significant and are not included in the following disclosures. The components of lease costs for the years ended September 30, 2021 and 2020 were as follows: Year Ended September 30, (in millions) 2021 2020 Operating lease cost $ 125 $ 125 Short-term lease cost 20 24 Total lease cost $ 145 $ 149 Operating lease right-of-use assets and lease liabilities included in the consolidated statement of financial position were as follows: September 30, (in millions) 2021 2020 Operating leases: Operating lease right-of-use assets Other noncurrent assets $ 335 $ 334 Operating lease liabilities - current Other current liabilities $ 89 $ 95 Operating lease liabilities - noncurrent Other noncurrent liabilities 246 244 $ 335 $ 339 Weighted average remaining lease term: Operating leases 6 years 5 years Weighted average discount rate: 5.2 % 5.9 % Operating leases Maturities of operating lease liabilities and minimum payments for operating leases having initial or remaining non-cancelable terms in excess of one year as of September 30, 2021 were as follows: Fiscal years (in millions) Operating Leases 2022 $ 107 2023 83 2024 61 2025 42 2026 27 Thereafter 71 Total lease payments 391 Less: imputed interest (56) Present value of lease liabilities $ 335 Supplemental cash flow information related to leases was as follows: Year Ended September 30, (in millions) 2021 2020 Right-of-use assets obtained in exchange for lease obligations: Operating leases (non-cash activity) $ 109 $ 79 Operating cash flows: Cash paid for amounts included in the measurement of lease liabilities $ 126 $ 125

Debt and Financing Arrangements

Debt and Financing Arrangements	12 Months Ended
Debt and Financing Arrangements	Sep. 30, 2021
Debt Disclosure [Abstract]
Debt and Financing Arrangements	9. Debt and Financing Arrangements Long-term and short-term debt consisted of the following: September 30, (in millions) 2021 2020 Long-term debt: Term Loan B - LIBOR plus 3.50% due in 2028 $ 998 $ 790 4.875% Notes due in 2026 795 797 3.50% Notes due in 2024 1,161 1,173 7.00% Notes due in 2026 — 800 9.00% Notes due in 2025 600 600 European Investment Bank Loan - EURIBOR plus 1.58% due in 2022 156 — Finance lease obligation 1 — Less: debt issuance costs (32) (55) Gross long-term debt 3,679 4,105 Less: current portion 167 8 Net long-term debt $ 3,512 $ 4,097 Short-term debt: European Investment Bank Loan - EURIBOR plus 1.58% due in 2022 $ — $ 194 Other bank borrowings (1) 17 8 Total short-term debt $ 17 $ 202 (1) The weighted average interest rates on short-term debts, based on levels of debt maintained in various jurisdictions, were 3.8% and 1.6% at September 30, 2021 and 2020, respectively. Adient US LLC ("Adient US"), a wholly owned subsidiary of Adient, together with certain of Adient's other subsidiaries, maintains an asset-based revolving credit facility (the “ABL Credit Facility”), which provides for a revolving line of credit up to $1,250 million, including a North American subfacility of up to $950 million and a European subfacility of up to $300 million, subject to borrowing base capacity. The ABL Credit Facility will mature on May 6, 2024, subject to a springing maturity date 91 days earlier if certain amounts remain outstanding at that time under the Term Loan B Agreement (defined below). Interest is payable on the ABL Credit Facility at a fluctuating rate of interest determined by reference to the Eurodollar rate plus an applicable margin of 1.50% to 2.00%. Adient will pay a commitment fee of 0.25% to 0.375% on the unused portion of the commitments under the asset-based revolving credit facility based on average global availability. Letters of credit are limited to the lesser of (x) $150 million and (y) the aggregate unused amount of commitments under the ABL Credit Facility then in effect. Subject to certain conditions, the ABL Credit Facility may be expanded by up to $250 million in additional commitments. Loans under the ABL Credit Facility may be denominated, at the option of Adient, in U.S. dollars, Euros, Pounds Sterling or Swedish Kroner. The ABL Credit Agreement is secured on a first-priority lien on all accounts receivable, inventory and bank accounts (and funds on deposit therein) and a second-priority lien on all of the tangible and intangible assets of certain Adient subsidiaries. As of September 30, 2021, Adient had not drawn down on the ABL Credit Facility and had availability under this facility of $739 million (net of $59 million of letters of credit). In addition, Adient US and Adient Global Holdings S.à r.l., a wholly-owned subsidiary of Adient, maintain a term loan credit agreement (the “Term Loan B Agreement”) that initially provided for a 5-year $800 million senior secured term loan facility that was fully drawn on closing. The Term Loan B Agreement amortizes in equal quarterly installments at a rate of 1.00% per annum of the original principal amount thereof, with the remaining balance originally due at final maturity on May 6, 2024. Interest on the Term Loan B Agreement accrues at the Eurodollar rate plus an applicable margin originally equal to 4.25% (with one 0.25% step down based on achievement of a specific secured net leverage level starting with the fiscal quarter ending December 31, 2019). The Term Loan B Agreement also permits Adient to incur incremental term loans in an aggregate amount not to exceed the greater of $750 million and an unlimited amount subject to a pro forma first lien secured net leverage ratio of not greater than 1.75 to 1.00 and certain other conditions. In April 2021, Adient amended the Term Loan B Agreement ("Amended Agreement") which, among other changes (i) extended the maturity date for loans outstanding to April 8, 2028, (ii) reduced the interest rate margin applicable thereunder by 0.75% to 3.50%, in the case of Eurodollar Rate loans, and 2.50% (in the case of Base Rate loans) (in each case, with one 0.25% step down based on achievement of a specified first lien secured net leverage level starting with the fiscal quarter ending December 31, 2021) and (iii) made certain other negative covenant and mandatory prepayment changes in connection therewith. The amendment also established incremental term loans in an aggregate principal amount of $214 million resulting in total loans outstanding under the Amended Agreement of $1.0 billion. Adient paid and capitalized $7 million as deferred financing costs related to the Amended Agreement and wrote off $8 million of previously deferred financing costs as a result of the debt extinguishment during the third quarter of fiscal 2021. Adient US was also a party to an indenture relating to the issuance of $800 million aggregate principal amount of Senior First Lien Notes. The notes originally mature on May 15, 2026 and bear interest at a rate of 7.00% per annum. Interest on these notes was payable semi-annually in arrears on November 15 and May 15 of each year, commencing on November 15, 2019. During the second quarter of fiscal 2021, Adient repurchased $640 million of the outstanding balance of the Senior First Lien Notes at a price of 107% of the principal plus $17 million of accrued and unpaid interest. As a result, $9 million of previously deferred financing costs was written off to net financing charges. During the third quarter of fiscal 2021, Adient redeemed the $160 million of remaining balance of the Senior First Lien Notes at a price of 103% of the principal plus $4 million of accrued and unpaid interest, and wrote off $3 million of previously deferred financing costs as a result of the debt extinguishment. The ABL Credit Facility, Term Loan B Agreement and the Senior First Lien Notes due 2026 contain covenants that are usual and customary for facilities and debt instruments of this type and that, among other things, restrict the ability of Adient and its restricted subsidiaries to: create certain liens and enter into sale and lease-back transactions; create, assume, incur or guarantee certain indebtedness; pay dividends or make other distributions on, or repurchase or redeem, Adient’s capital stock or certain other debt; make other restricted payments; and consolidate or merge with, or convey, transfer or lease all or substantially all of Adient’s and its restricted subsidiaries’ assets, to another person. These covenants are subject to a number of other limitations and exceptions set forth in the agreements. The agreements also provide for customary events of default, including, but not limited to, cross-default clauses with other debt arrangements, failure to pay principal and interest, failure to comply with covenants, agreements or conditions, and certain events of bankruptcy or insolvency involving Adient and its significant subsidiaries. Adient Global Holdings Ltd. (“AGH”), a wholly-owned subsidiary of Adient, maintains $900 million aggregate principal amount of 4.875% USD-denominated unsecured notes due 2026. During the fourth quarter of fiscal 2020, Adient redeemed $103 million of face value of these notes, resulting in a remaining balance of $797 million as of September 30, 2020. Adient recorded a gain of $3 million associated with this partial redemption. AGH also maintains €1.0 billion aggregate principal amount of 3.50% unsecured notes due 2024. Adient Germany Ltd. & Co. KG, a wholly owned subsidiary of Adient, maintains €135 million in an unsecured term loan from the European Investment Bank (“EIB”) due in 2022. The loan bears interest at the 6-month EURIBOR rate plus 158 basis points. Adient is compliant with the net leverage ratio at September 30, 2021 and expects to be compliant for the remainder of the term. During the first quarter of fiscal 2021, Adient repaid $16 million of the EIB loan, triggered in part by the redemption of debt in the prior year. Adient repaid $20 million of the EIB loan in May 2021, triggered by the prior year sale of the fabrics business. On April 20, 2020, Adient US offered $600 million (net proceeds of $591 million) aggregate principal amount of 9.00% Senior First Lien Notes due 2025. These notes will mature on April 15, 2025, provided that if AGH has not refinanced (or otherwise redeemed) in whole its outstanding 3.50% unsecured notes due 2024 or any refinancing indebtedness thereof that matures earlier than 91 days prior to the maturity date of the Senior First Lien Notes due 2025 on or prior to May 15, 2024, these notes will mature on May 15, 2024. Interest on these notes is due on April 15 and October 15 each year, beginning on October 15, 2020. These notes contain covenants that are usual and customary, similar to the covenants on the Senior First Lien Notes due 2026 as described above. Adient incurred $10 million of debt issuance cost associated with this new debt in fiscal 2020. Principal payments required on long-term debt during the next five years are as follows: Year Ended (in millions) 2022 2023 2024 2025 2026 Principal payments $ 167 $ 10 $ 1,170 $ 610 $ 805 Net Financing Charges Adient's net financing charges in the consolidated statements of income (loss) contained the following components: Year Ended September 30, (in millions) 2021 2020 2019 Interest expense, net of capitalized interest costs $ 207 $ 216 $ 167 Banking fees and debt issuance cost amortization 32 18 26 Interest income (7) (11) (11) Premium paid on repurchase of debt 49 — — Derivative loss on Yanfeng transaction 30 — — (Gain) on extinguishment of debt — (3) — Net financing charges $ 311 $ 220 $ 182 Banking fees in fiscal 2021 and 2019 includes $20 million and $13 million, respectively, of one-time accelerated-deferred financing fee charges associated with voluntary repayments of debt and the amendment and extension of Adient's Term Loan B agreement. Total interest paid on both short and long-term debt for the fiscal years ended September 30, 2021, 2020 and 2019 was $229 million, $203 million and $137 million, respectively.

Derivative Instruments and Hedg

Derivative Instruments and Hedging Activities	12 Months Ended
Derivative Instruments and Hedging Activities	Sep. 30, 2021
Derivative Instruments and Hedging Activities Disclosure [Abstract]
Derivative Instruments and Hedging Activities	10. 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 11, "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 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. During the second quarter of fiscal 2020, as a result of the COVID-19 impacts and the resulting interruptions to Adient's operations, a loss of $2 million related to ineffective hedges was reclassified to the consolidated statement of income. All contracts were highly effective in hedging the variability in future cash flows attributable to changes in currency exchange rates at September 30, 2021 and 2020, respectively. As of September 30, 2021, 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 the AOCI account within shareholders' equity attributable to Adient where they offset gains and losses recorded on Adient's net investment in Europe. During the fourth quarter of fiscal 2020, Adient entered into a foreign exchange forward contract (¥1.6 billion) associated with the sale proceeds of the 2020 Yanfeng transaction. This contract expired prior to September 30, 2020. 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. During the second quarter of fiscal 2020, Adient settled one remaining cross-currency interest rate swap for $10 million in proceeds. There are no outstanding Euro denominated cross-currency interest rate swaps as of September 30, 2021. Adient entered into a cross-currency interest rate swap during fiscal 2019 to selectively hedge portions of its net investment in Japan. The currency effects of the cross-currency interest rate swap was reflected in the AOCI account within shareholders' equity attributable to Adient, where they offset gains and losses recorded on Adient's net investment in Japan. The contract matured during the fourth quarter of fiscal 2021. There was no outstanding Japanese yen denominated cross-currency interest rate swap outstanding as of September 30, 2021. Adient purchased interest rate caps during fiscal 2019 to selectively limit the impact of USD LIBOR increases on its interest payments related to Adient's Term Loan B Agreement. The interest rate caps are designated as cash flow hedges under ASC 815. As of September 30, 2021, Adient had two outstanding interest rate caps with a total notional amount of approximately $200 million. During the third quarter of fiscal 2021, in conjunction with the Term Loan B Amendment as discussed in Note 9, "Debt and Financing Arrangements," Adient de-designated these two contracts, the impact of which was not material. Adient entered into a ¥950 million foreign exchange forward contract during the first quarter of fiscal 2020 to selectively hedge portions of its net investment in China. The currency effects of the forward contract 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 China. The forward contract matured in June 2020. In conjunction with the 2021 Yanfeng Transaction as described in Note 3, "Acquisitions and Divestitures," Adient entered into two forward foreign currency exchange contracts in April 2021 with total notional amount of approximately ¥7,482 million ($1,123 million) in order to economically hedge the expected proceeds. One contract matured at the end of the fourth quarter of fiscal 2021 which resulted in a net cash payment of $14 million, and the other contract will mature at the end of the first quarter of fiscal 2022. These contracts were treated as freestanding financial instruments with fair value changes recorded in earnings. These contracts resulted in realized and unrealized losses of $14 million and $16 million, respectively, during fiscal 2021. Refer to Note 9, "Debt and Financing Arrangements," of the notes to consolidated financial statements for more information. 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 Derivatives and Hedging September 30, (in millions) 2021 2020 2021 2020 Other current assets Foreign currency exchange derivatives $ 8 $ 5 $ — $ — Other noncurrent assets Foreign currency exchange derivatives — — 1 — Total assets $ 8 $ 5 $ 1 $ — Other current liabilities Foreign currency exchange derivatives $ 11 $ 34 $ 13 $ — Cross-currency interest rate swaps — 1 — — Other noncurrent liabilities Foreign currency exchange derivatives 4 5 — — Long-term debt Foreign currency denominated debt 1,161 1,173 — — Total liabilities $ 1,176 $ 1,213 $ 13 $ — Adient enters into International Swaps and Derivatives Associations (ISDA) master netting agreements with counterparties that permit the net settlement of amounts owed under the derivative contracts. The master netting agreements generally provide for net settlement of all outstanding contracts with a counterparty in the case of an event of default or a termination event. Adient has not elected to offset the fair value positions of the derivative contracts recorded in the consolidated statements of financial position. Collateral is generally not required of Adient or the counterparties under the master netting agreements. As of September 30, 2021 and 2020, 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 September 30, (in millions) 2021 2020 2021 2020 Gross amount recognized $ 9 $ 5 $ 1,189 $ 1,213 Gross amount eligible for offsetting (9) (5) (9) (5) Net amount $ — $ — $ 1,180 $ 1,208 The following table presents the effective portion of pretax gains (losses) recorded in other comprehensive income related to cash flow hedges: Year Ended (in millions) 2021 2020 2019 Foreign currency exchange derivatives $ 29 $ (37) $ (5) The following table presents the location and amount of the effective portion of pretax gains (losses) on cash flow hedges reclassified from AOCI into Adient's consolidated statements of income: (in millions) Year Ended 2021 2020 2019 Foreign currency exchange derivatives Cost of sales $ 2 $ (16) $ (4) 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) Year Ended 2021 2020 2019 Foreign currency exchange derivatives Cost of sales $ (4) $ (4) $ (2) Equity swap Selling, general and administrative — — (13) Foreign currency exchange derivatives Net financing charges (30) 1 5 Total $ (34) $ (3) $ (10) The effective portion of pretax gains (losses) recorded in currency translation adjustment (CTA) within other comprehensive income (loss) related to net investment hedges was $17 million, $(84) million and $74 million for the fiscal years ended September 30, 2021, 2020 and 2019, respectively. For the years ended September 30, 2021, 2020 and 2019, respectively, no gains or losses were reclassified from CTA into income for Adient's outstanding net investment hedges. For the year ended September 30, 2020, a loss of $2 million was recognized in the consolidated statement of income (loss) for the ineffective portion of cash flow hedges. For the years ended September 30, 2021 and 2019, no gains or losses were recognized in income for the ineffective portion of cash flow hedges.

Fair Value Measurements

Fair Value Measurements	12 Months Ended
Fair Value Measurements	Sep. 30, 2021
Fair Value Disclosures [Abstract]
Fair Value Measurements	11. 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. Refer to Note 14, "Retirement Plans," of the notes to consolidated financial statements for fair value tables of pension assets. Fair Value Measurements Using: (in millions) Total as of Quoted Prices Significant Significant Other current assets Foreign currency exchange derivatives $ 8 $ — $ 8 $ — Other noncurrent assets Foreign currency exchange derivatives 1 — 1 — Total assets $ 9 $ — $ 9 $ — Other current liabilities Foreign currency exchange derivatives $ 24 $ — $ 24 $ — Other noncurrent liabilities Foreign currency exchange derivatives 4 — 4 — Total liabilities $ 28 $ — $ 28 $ — Fair Value Measurements Using: (in millions) Total as of Quoted Prices Significant Significant Other current assets Foreign currency exchange derivatives $ 5 $ — $ 5 $ — Total assets $ 5 $ — $ 5 $ — Other current liabilities Foreign currency exchange derivatives $ 34 $ — $ 34 $ — Cross currency interest rate swaps 1 — 1 — Other noncurrent liabilities Foreign currency exchange derivatives 5 — 5 — Total liabilities $ 40 $ — $ 40 $ — Valuation Methods Foreign currency exchange derivatives Adient selectively hedges anticipated transactions and net investments 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 September 30, 2021 and 2020, 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. Cross-currency interest rate swaps Adient determines the fair value of a cross-currency interest rate swap contract using a market approach which is based on quoted market price for similar instruments in markets. All significant inputs are corroborated by observable market data for the term of such a contract. Adient selectively uses cross-currency interest rate swaps to hedge portions of its net investments. As of September 30, 2021, Adient had no cross-currency interest rate swaps outstanding. Interest rate caps Adient determines the fair value of an interest rate cap contract using a market approach which is based on quoted market price for identical or similar instruments in markets. All significant inputs are corroborated by observable market data for the term of such a contract. Adient selectively uses interest rate caps to limit the impact of floating rate interest payment increases on its Term Loan B Agreement. The interest rate caps are designated as cash flow hedges under ASC 815. As of September 30, 2021, Adient had two interest rate caps outstanding totaling approximately $200 million. 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 $3.8 billion and $4.1 billion at September 30, 2021 and 2020, respectively, was determined primarily using market quotes classified as Level 1 inputs within the ASC 820 fair value hierarchy.

Stock-Based Compensation

Stock-Based Compensation	12 Months Ended
Stock-Based Compensation	Sep. 30, 2021
Share-based Payment Arrangement [Abstract]
Stock-Based Compensation	12. Stock-Based Compensation Adient provides certain key employees equity awards in the form of restricted stock units (RSU) and performance share units (PSUs) under the Adient plc 2016 Omnibus Incentive Plan and the Adient plc 2021 Omnibus Incentive Plan (collectively, the Plan). Adient also provides directors with share awards under the Adient plc 2016 Director Share Plan and the Adient plc 2021 Omnibus Incentive Plan. These 2016 plans were adopted in conjunction with the separation. The 2021 plan was adopted in March 2021. Total stock-based compensation cost included in the consolidated statements of income was $36 million, $15 million and $20 million for the fiscal years ended September 30, 2021, 2020 and 2019, respectively. No material income tax benefits were recognized in the consolidated statements of income for the share-based compensation arrangements in any of these years due to tax valuation allowances in those years. In conjunction with the separation, previously outstanding stock-based compensation awards granted under the former Parent's equity compensation programs prior to the separation and held by certain executives and employees of Adient were adjusted and converted into new Adient equity awards using a formula designated to preserve the intrinsic value of the awards. Upon the separation on October 31, 2016, holders of former Parent stock options, RSUs, and SARs generally received one ordinary share of Adient for every ten ordinary shares of the former parent held at the close of business on October 19, 2016, the record date of the distribution, and cash in lieu of fractional shares (if any) of Adient. Accordingly, certain executives and employees of Adient hold converted awards in both the former Parent and Adient shares subsequent to the separation. Converted awards retained the vesting schedule and expiration date of the original awards. Outstanding stock awards related to the former Parent stock are not included in Adient's dilutive share calculation. The following tables present activity related to the conversion and granting of awards during the year ended September 30, 2021 along with the composition of outstanding and exercisable awards at September 30, 2021 for remaining former Parent and new Adient awards. Restricted Stock The Plan provides for the award of restricted stock or restricted stock units to certain employees. These awards are typically share settled except for certain non-U.S. employees or those who elected to defer past awards settlement until retirement at which point the award would be settled in cash. Cash settled awards are recorded in Adient's consolidated statements of financial position as a liability and adjusted each reporting period for changes in share value until the settlement of the award. Restricted stock awards typically vest over a three year period following the grant date. The Plan allows for different vesting terms on specific grants with approval by Adient's board of directors. A summary of the status of nonvested restricted stock awards at September 30, 2021, and changes for the fiscal year then ended, is presented below: Weighted Restricted Shares/Units Nonvested, September 30, 2020 $ 22.27 1,334,839 Granted $ 28.88 548,458 Vested $ 21.22 (697,026) Forfeited $ 23.72 (37,383) Nonvested, September 30, 2021 $ 26.01 1,148,888 At September 30, 2021, Adient had approximately $18 million of total unrecognized compensation cost related to nonvested restricted stock arrangements granted. That cost is expected to be recognized over a weighted-average period of 1.7 years. Performance Share Awards The Plan permits the grant of PSU awards. The number of PSUs granted is equal to the PSU award value divided by the closing price of a Adient ordinary share at the grant date. The PSUs are generally contingent on the achievement of predetermined performance goals over a three-year performance period as well as on the award holder's continuous employment until the vesting date. Each PSU that is earned will be settled with an ordinary share of Adient following the completion of the performance period except for certain non-U.S. employees or those who elected to defer a portion or all of past awards until retirement, which would then be settled in cash. Cash settled awards are recorded in Adient's consolidated statements of financial position as a liability and adjusted each reporting period for changes in share value until the settlement of the award. A summary of the status of Adient's nonvested PSUs at September 30, 2021, and changes for the fiscal year then ended is presented below: Weighted Performance Shares/Units Nonvested, September 30, 2020 $ 26.07 903,401 Granted $ 27.84 379,629 Vested $ 84.97 (5,958) Forfeited $ 69.91 (53,892) Nonvested, September 30, 2021 $ 24.40 1,223,180 At September 30, 2021, Adient had approximately $14 million of total unrecognized compensation cost related to nonvested performance share units granted. That cost is expected to be recognized over a weighted-average period of 2.0 years. Stock Options No new stock options have been granted under the Plan. Stock options were previously granted to eligible employees prior to the separation from the former Parent. Stock option awards typically vest between two A summary of stock option activity at September 30, 2021, and changes for the year then ended, is presented below: Weighted Shares Weighted Aggregate Outstanding, September 30, 2020 $ 40.09 511,499 Exercised $ 42.06 (395,420) Forfeited or expired $ 36.06 (22,289) Outstanding, September 30, 2021 $ 32.77 93,790 1.6 $ 2 Exercisable, September 30, 2021 $ 32.77 93,790 1.6 $ 2 Former Parent outstanding and exercisable, September 30, 2021 $ 25.71 55,592 1 $ 2 Adient outstanding and exercisable, September 30, 2021 $ 43.05 38,198 2.6 $ — Total outstanding and exercisable, September 30, 2021 $ 32.77 93,790 1.6 $ 2 There were no stock options granted in fiscal years 2021, 2020 and 2019, respectively. The total intrinsic value of options exercised by Adient employees during the fiscal years ended September 30, 2021, 2020 and 2019 was approximately $7 million, $1 million and $5 million, respectively, primarily consisting of former Parent awards. Stock Appreciation Rights No new SARs have been granted under the Plan. SARs vest under the same terms and conditions as stock option awards; however, they are settled in cash for the difference between the market price on the date of exercise and the exercise price. As a result, SARs are recorded in Adient's consolidated statements of financial position as a liability until the date of exercise. The fair value of each SAR award is estimated using a similar method described for stock options. The fair value of each SAR award is recalculated at the end of each reporting period and the liability and expense are adjusted based on the new fair value. A summary of SAR activity at September 30, 2021, and changes for the year then ended, is presented below: Weighted Shares Weighted Aggregate Outstanding, September 30, 2020 $ 32.78 171,100 Exercised $ 30.14 (53,844) Forfeited or expired $ 39.52 (13,372) Outstanding, September 30, 2021 $ 33.29 103,884 1.8 $ 3 Exercisable, September 30, 2021 $ 33.29 103,884 1.8 $ 3 Former Parent outstanding and exercisable, September 30, 2021 $ 33.00 94,340 1.8 $ 3 Adient outstanding and exercisable, September 30, 2021 $ 36.17 9,544 1.7 $ — Total outstanding and exercisable, September 30, 2021 $ 33.29 103,884 1.8 $ 3 In conjunction with the exercise of SARs, Adient made payments of $2 million, $1 million and $1 million during the fiscal years ended September 30, 2021, 2020 and 2019, respectively.

Equity and Noncontrolling Inter

Equity and Noncontrolling Interests	12 Months Ended
Equity and Noncontrolling Interests	Sep. 30, 2021
Equity [Abstract]
Equity and Noncontrolling Interests	13. Equity and Noncontrolling Interests The following table presents changes in AOCI attributable to Adient: Year Ended September 30, (in millions) 2021 2020 2019 Foreign currency translation adjustments Balance at beginning of period $ (634) $ (558) $ (523) Aggregate adjustment for the period, net of tax 17 (76) (35) Balance at end of period (617) (634) (558) Realized and unrealized gains (losses) on derivatives Balance at beginning of period (28) (8) (7) Current period changes in fair value, net of tax 22 (34) (5) Reclassification to income, net of tax (2) 14 4 Balance at end of period (8) (28) (8) Pension plans Balance at beginning of period (3) (3) (1) Net reclassifications to AOCI 1 — (2) Balance at end of period (2) (3) (3) Accumulated other comprehensive income (loss), end of period $ (627) $ (665) $ (569) Adient consolidates certain subsidiaries in which the noncontrolling interest party has within their control the right to require Adient to redeem all or a portion of its interest in the subsidiary. These redeemable noncontrolling interests are reported at their estimated redemption value. Any adjustment to the redemption value impacts retained earnings but does not impact net income. Redeemable noncontrolling interests which are redeemable only upon future events, the occurrence of which is not currently probable, are recorded at carrying value. The following table presents changes in the redeemable noncontrolling interests: Year Ended September 30, (in millions) 2021 2020 2019 Beginning balance $ 43 $ 51 $ 47 Net income 25 19 30 Foreign currency translation adjustments (8) (4) 3 Dividends (14) (23) (29) Business acquisition 194 — — Ending balance $ 240 $ 43 $ 51

Retirement Plans

Retirement Plans	12 Months Ended
Retirement Plans	Sep. 30, 2021
Retirement Benefits [Abstract]
Retirement Plans	14. Retirement Plans Pension Benefits Adient maintains non-contributory defined benefit pension plans covering primarily non-U.S. employees and a limited number of U.S. employees. The benefits provided are primarily based on years of service and average compensation or a monthly retirement benefit amount. Funding for non-U.S. plans observes the local legal and regulatory limits. Funding for U.S. pension plans equals or exceeds the minimum requirements of the Employee Retirement Income Security Act of 1974. For pension plans with accumulated benefit obligations (ABO) that exceed plan assets, the projected benefit obligation (PBO), ABO and fair value of plan assets of those plans were $204 million, $182 million and $72 million, respectively, as of September 30, 2021 and $225 million, $201 million and $79 million, respectively, as of September 30, 2020. For pension plans with PBO that exceed plan assets, PBO, ABO and fair value of plan assets of those plans were $204 million, $182 million and $72 million, respectively, as of September 30, 2021 and $226 million, $202 million and $80 million, respectively, as of September 30, 2020. In fiscal 2021, Adient paid contributions to the defined benefit pension plans of $23 million. Contributions of at least $16 million in cash to its defined benefit pension plans are expected in fiscal 2022. Projected benefit payments from the plans as of September 30, 2021 are estimated as follows (in millions): 2022 $ 21 2023 24 2024 23 2025 25 2026 27 2027-2031 166 Savings and Investment Plans Adient sponsors various defined contribution savings plans that allow employees to contribute a portion of their pre-tax and/or after-tax income in accordance with plan specified guidelines. Under specified conditions, Adient will contribute to certain savings plans based on the employees' eligible pay and/or will match a percentage of the employee contributions up to certain limits. Matching contributions expense in connection with these plans amounted to $44 million and $36 million for fiscal years 2021 and 2020, respectively. Plan Assets Adient's investment policies employ an approach whereby a mix of equities, fixed income and alternative investments are used to maximize the long-term return of plan assets for a prudent level of risk. The investment portfolio primarily contains a diversified blend of equity and fixed income investments. Equity investments are diversified across domestic and non-domestic stocks, as well as growth, value and small to large capitalizations. Fixed income investments include corporate and government issues, with short-, mid- and long-term maturities, with a focus on investment grade when purchased and a target duration close to that of the plan liability. Investment and market risks are measured and monitored on an ongoing basis through regular investment portfolio reviews, annual liability measurements and periodic asset/liability studies. The majority of the real estate component of the portfolio is invested in a diversified portfolio of high-quality, operating properties with cash yields greater than the targeted appreciation. Investments in other alternative asset classes, including hedge funds and commodities, diversify the expected investment returns relative to the equity and fixed income investments. As a result of Adient's diversification strategies, there are no significant concentrations of risk within the portfolio of investments. Adient's actual asset allocations are in line with target allocations. Adient rebalances asset allocations as appropriate, in order to stay within a range of allocation for each asset category. The expected return on plan assets is based on Adient's expectation of the long-term average rate of return of the capital markets in which the plans invest. The average market returns are adjusted, where appropriate, for active asset management returns. The expected return reflects the investment policy target asset mix and considers the historical returns earned for each asset category. Adient's plan assets by asset category, are as follows: Fair Value Measurements Using: (in millions) Total as of Quoted Prices Significant Significant Net Asset Value (NAV) Pension Cash $ 5 $ 5 $ — $ — $ — Equity Securities Domestic 12 2 2 — 8 International - Developed 44 27 7 — 10 International - Emerging 2 — 2 — — Fixed Income Securities Government 237 45 168 — 24 Corporate/Other 82 34 38 — 10 Hedge Fund 88 — 88 — — Real Estate 23 — — 7 16 Total $ 493 $ 113 $ 305 $ 7 $ 68 Fair Value Measurements Using: (in millions) Total as of Quoted Prices Significant Significant Net Asset Value (NAV) Pension Cash $ 37 $ 37 $ — $ — $ — Equity Securities Domestic 15 1 7 — 7 International - Developed 51 29 11 — 11 International - Emerging 3 — 3 — — Fixed Income Securities Government 219 63 128 — 28 Corporate/Other 64 42 11 — 11 Hedge Fund 75 — 75 — — Real Estate 22 — — 6 16 Total $ 486 $ 172 $ 235 $ 6 $ 73 The following is a description of the valuation methodologies used for assets measured at fair value. Cash: The fair value of cash is valued at cost. Equity Securities: The fair value of equity securities is determined by direct quoted market prices. The underlying holdings are direct quoted market prices on regulated financial exchanges. Fixed Income Securities: The fair value of fixed income securities is determined by direct or indirect quoted market prices. If indirect quoted market prices are utilized, the value of assets held in separate accounts is not published, but the investment managers report daily the underlying holdings. The underlying holdings are direct quoted market prices on regulated financial exchanges. Hedge Funds: The fair value of hedge funds is determined by the custodian. The custodian obtains valuations from underlying managers based on market quotes for the most liquid assets and alternative methods for assets that do not have sufficient trading activity to derive prices. Adient and custodian review the methods used by the underlying managers to value the assets. Adient believes this is an appropriate methodology to obtain the fair value of these assets. Real Estate: The fair value of certain investments in real estate is deemed Level 3 since these investments do not have a readily determinable fair value and requires the fund managers independently to arrive at fair value by calculating NAV per share. In order to calculate NAV per share, the fund managers value the real estate investments using any one, or a combination of, the following methods: independent third party appraisals, discounted cash flow analysis of net cash flows projected to be generated by the investment and recent sales of comparable investments. Assumptions used to revalue the properties are updated every quarter. Adient believes this is an appropriate methodology to obtain the fair value of these assets. Investments at NAV : For mutual or collective funds where a NAV is not publicly quoted, the NAV per share is used as a practical expedient and is based on the quoted market prices of the underlying net assets of the fund as reported daily by the fund managers. Funds valued based on NAV per share as a practical expedient are not categorized within the fair value hierarchy. The methods described above may produce a fair value calculation that may not be indicative of net realizable value or reflective of future fair values. Furthermore, while Adient believes its valuation methods are appropriate and consistent with other market participants, the use of different methodologies or assumptions to determine the fair value of certain financial instruments could result in a different fair value measurement at the reporting date. The following sets forth a summary of changes in the fair value of pension assets measured using significant unobservable inputs (Level 3): (in millions) Real Estate Pension Asset value as of September 30, 2019 $ 6 Redemptions — Asset value as of September 30, 2020 $ 6 Redemptions — Unrealized gain 1 Asset value as of September 30, 2021 $ 7 Funded Status The table that follows contains the ABO and reconciliations of the changes in the PBO, the changes in plan assets and the funded status: Pension Benefits (in millions) 2021 2020 Accumulated Benefit Obligation $ 552 $ 582 Change in Projected Benefit Obligation: Projected benefit obligation at beginning of year $ 606 $ 598 Service cost 8 7 Interest cost 9 10 Actuarial (gain) loss (29) 16 Benefits paid (20) (22) Settlements and curtailments (16) (11) Divestitures (2) (12) Currency translation adjustment 18 20 Projected benefit obligation at end of year $ 574 $ 606 Change in Plan Assets: Fair value of plan assets at beginning of year $ 486 $ 470 Actual return on plan assets 4 12 Employer contributions/(distributions) 23 19 Benefits paid (20) (22) Settlements and curtailments (16) (10) Divestitures — (1) Currency translation adjustment 16 18 Fair value of plan assets at end of year $ 493 $ 486 Funded status $ (81) $ (120) Amounts recognized in the statement of financial position consist of: Prepaid benefit cost $ 51 $ 26 Accrued benefit liability (132) (146) Net amount recognized $ (81) $ (120) Pension Benefits U.S. Plans Non-U.S. Plans 2021 2020 2021 2020 Weighted Average Assumptions (1) : Discount rate (2) 3.06 % 2.91 % 1.71 % 1.87 % Rate of compensation increase N/A N/A 3.06 % 3.64 % (1) Plan assets and obligations are determined based on a September 30 measurement date. (2) Adient considers the expected benefit payments on a plan-by-plan basis when setting assumed discount rates. As a result, Adient uses different discount rates for each plan depending on the plan jurisdiction, the demographics of participants and the expected timing of benefit payments. For the U.S. pension plan, Adient uses a discount rate provided by an independent third party calculated based on an appropriate mix of high quality bonds. For the non-U.S. pension plans, Adient consistently uses the relevant country specific benchmark indices for determining the various discount rates. Accumulated Other Comprehensive Income The amounts in AOCI on the consolidated statements of financial position, exclusive of tax impacts, that have not yet been recognized as components of net periodic benefit cost at September 30, 2021 and 2020 were $3 million and $3 million, respectively, related to pension benefits. The amounts in AOCI expected to be recognized as components of net periodic benefit cost over the next fiscal year for pension and postretirement benefits are not significant. Net Periodic Benefit Cost The tables that follow contain the components and key assumptions of net periodic benefit cost related to Adient’s pension plans: Pension Benefits (in millions) 2021 2020 2019 Components of Net Periodic Benefit Cost (Credit): Service cost $ 8 $ 7 $ 7 Interest cost 9 10 13 Expected return on plan assets (18) (19) (18) Net actuarial (gain) loss (15) 22 49 Settlement (gain) loss — 1 2 Net periodic benefit cost (credit) $ (16) $ 21 $ 53 Pension Benefits U.S. Plans Non-U.S. Plans 2021 2020 2019 2021 2020 2019 Expense Assumptions: Discount rate 2.91 % 3.34 % 4.29 % 1.70 % 1.85 % 2.71 % Expected return on plan assets 5.75 % 5.75 % 5.00 % 3.68 % 4.01 % 4.08 % Rate of compensation increase N/A NA NA 4.15 % 3.66 % 3.46 %

Restructuring and Impairment Co

Restructuring and Impairment Costs	12 Months Ended
Restructuring and Impairment Costs	Sep. 30, 2021
Restructuring and Related Activities [Abstract]
Restructuring and Impairment Costs	15. 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 fiscal 2021, Adient committed to a restructuring plan ("2021 Plan") of $27 million that was offset by $16 million of prior year underspend. Of the restructuring costs recorded, $23 million related to the EMEA segment, $3 million related to the Americas segment, and $1 million relates to the Asia segment. The restructuring actions relate to cost reduction initiatives and consist primarily of workforce reductions and lease contract terminations. The restructuring actions are expected to be substantially completed in fiscal 2022. (in millions) Employee Severance and Termination Benefits Total Original reserve $ 27 $ 27 Utilized—cash (5) (5) Balance at September 30, 2021 $ 22 $ 22 During fiscal 2020, Adient committed to a restructuring plan ("2020 Plan") of $205 million. Of the restructuring costs recorded, $20 million relates to the Americas segment, $175 million relates to the EMEA segment and $10 million relates to the Asia 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 2024. Also recorded in fiscal 2020 is $20 million of underspend related to prior year plan reserves. The restructuring actions are expected to be substantially completed by fiscal 2022. The following table summarizes the changes in Adient's 2020 Plan reserve: (in millions) Employee Severance and Termination Benefits Other Currency Translation Total Original Reserve $ 203 $ 2 $ — $ 205 Utilized—cash (35) — — (35) Noncash adjustment—other — (2) 1 (1) Balance at September 30, 2020 $ 168 $ — $ 1 $ 169 Utilized—cash $ (87) $ — $ — (87) Noncash adjustment—underspend/other $ (6) $ — $ 1 (5) Balance at September 30, 2021 $ 75 $ — $ 2 $ 77 During fiscal 2019, Adient committed to a restructuring plan ("2019 Plan") of $105 million. Of the restructuring costs recorded, $81 million relates to the EMEA segment, $16 million relates to the Americas segment and $8 million relates to the Asia 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 2022. Also recorded in fiscal 2019 is $16 million of prior year underspend, a $9 million increase to a prior year reserve and $6 million of recoveries from a customer related to previous restructuring charges. The following table summarizes the changes in Adient's 2019 Plan reserve: (in millions) Employee Severance and Termination Benefits Other Currency Translation Total Original Reserve $ 101 $ 4 $ — $ 105 Utilized—cash (32) — — (32) Utilized—noncash — (1) (2) (3) Balance at September 30, 2019 $ 69 $ 3 $ (2) $ 70 Utilized—cash (30) — — (30) Utilized—noncash — — 2 2 Noncash adjustment—underspend (7) — — (7) Balance at September 30, 2020 $ 32 $ 3 $ — $ 35 Utilized—cash (24) — — (24) Noncash adjustment—underspend/other — (3) 1 (2) Balance at September 30, 2021 $ 8 $ — $ 1 $ 9 During fiscal 2021, there was $20 million of cash utilized against the 2018, 2017 and 2016 Plan's reserve balances. The majority of the cash utilized during the period was related to the 2016 Plan's reserve balance. The 2018, 2017, and 2016 Plan's reserve balances at September 30, 2021 were $3 million, $2 million, and $2 million, respectively. Adient's restructuring plans have included workforce reductions of approximately 18,000. Restructuring charges associated with employee severance and termination benefits are paid over the severance period granted to each employee or on a lump sum basis in accordance with individual severance agreements. As of September 30, 2021, approximately 15,000 of the employees have been separated from Adient pursuant to the restructuring plans. In addition, the restructuring plans included twenty-five plant closures. As of September 30, 2021, nineteen of the twenty-five 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, particularly related to the COVID-19 pandemic and supply chain disruptions, could impact Adient's liquidity position, lead to impairment charges and/or require additional restructuring of its operations.

Impairment of Long-Lived Assets

Impairment of Long-Lived Assets	12 Months Ended
Impairment of Long-Lived Assets	Sep. 30, 2021
Restructuring and Related Activities [Abstract]
Impairment of Long-Lived Assets	16. Impairment of Long-Lived Assets Adient reviews long-lived assets, including property, plant and equipment and other intangible assets with definite lives, for impairment whenever events or changes in circumstances indicate that the asset's carrying amount may not be recoverable. Adient conducts its long-lived asset impairment analyses in accordance with ASC 360, "Impairment or Disposal of Long-Lived Assets." ASC 360 requires Adient to group assets and liabilities at the lowest level for which identifiable cash flows are largely independent of the cash flows of other assets and liabilities and evaluate the asset group against the sum of the undiscounted future cash flows. If the undiscounted cash flows do not indicate the carrying amount of the asset is recoverable, an impairment charge is measured as the amount by which the carrying amount of the asset group exceeds its fair value based on discounted cash flow analysis or appraisals. During the first quarter of fiscal 2021, Adient committed to a plan to sell certain assets in France. 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. Adient recorded an impairment charge of $9 million within restructuring and impairment costs on the consolidated statement of income (loss). Refer to Note 3, “Acquisitions and Divestitures” of the notes to the consolidated financial statements for additional information on assets held for sale. During the fourth quarter of fiscal 2020, a pre-tax non-cash impairment of $21 million was recorded on certain assets held for sale (of which $12 million related to America’s assets and $9 million related to China’s assets), and $5 million was recorded in the Asia segment related to long-lived assets within a separate China entity due to an overall decline in the forecasted operations within that business. During the third quarter of fiscal 2020, a pre-tax non-cash impairment of $27 million was recorded in the Asia segment related to customer relationship intangible assets of $24 million and other long-lived assets of $3 million within the Futuris China business due to an overall decline in forecasted operations within that business. All of the fiscal 2020 impairment charges are recorded within restructuring and impairment costs on the consolidated statement of income (loss). Refer to Note 3, “Acquisitions and Divestitures” of the notes to the consolidated financial statements for additional information on assets held for sale. Refer to Note 6, "Goodwill and Other Intangible Assets," of the notes to the consolidated financial statements for additional information on impairment of customer relationship intangible assets. Refer to Note 19, “Nonconsolidated Partially-Owned Affiliates,” of the notes to the consolidated financial statements for information on the fiscal 2020 impairment of investments in partially owned affiliates. During the fourth quarter of fiscal 2019, Adient recorded impairment on certain assets held for sale resulting in an impairment charge of $12 million which was recorded within restructuring and impairment costs on the consolidated statement of income (loss). In the second quarter of fiscal 2019, Adient concluded it had triggering events requiring assessment of impairment for certain of its long-lived assets in the seat structure and mechanism operations due to declines in actual and forecasted performance that worsened during the second quarter of fiscal 2019 as compared to originally forecasted results. As a result, Adient reviewed the long-lived assets for impairment and recorded a $66 million non-cash pre-tax impairment charge within restructuring and impairment costs on the consolidated statements of income (loss). The impairment charge related to long-lived assets in North America and Europe asset groups as of March 31, 2019 in support of current programs. Of the $66 million impairment charge, $62 million related to fixed assets, and $4 million related to customer relationship intangible assets. The impairment was measured under a market approach utilizing appraisal techniques to determine fair values of the impaired assets. This method is consistent with methods Adient employed in prior periods to value other long-lived assets. The inputs utilized in the analysis are classified as Level 3 inputs within the fair value hierarchy as defined in ASC 820, "Fair value measurement" and primarily consist of estimated salable values and third party appraisal techniques such as market comparables. To the extent that the profitability on current or future programs decline as compared to forecasted profitability or if adverse changes occur to key assumptions or other fair value measurement inputs, further impairment of long-lived assets could occur in the future. During the first quarter of fiscal 2019, impairments of $6 million were recorded related to assets held for sale. Refer to Note 6, "Goodwill and Other Intangible Assets," and Note 5, "Property, Plant and Equipment," of the notes to the consolidated financial statements for additional information.

Income Taxes

Income Taxes	12 Months Ended
Income Taxes	Sep. 30, 2021
Income Tax Disclosure [Abstract]
Income Taxes	17. Income Taxes Consolidated income (loss) before income taxes and noncontrolling interests for the years ended September 30, 2021, 2020, and 2019 is as follows: Year Ended (in millions) 2021 2020 2019 Ireland $ (1) $ (3) $ (1) United States (244) (111) (170) Other Foreign 1,684 (315) 173 Income before income taxes and noncontrolling interests $ 1,439 $ (429) $ 2 The components of the provision (benefit) for income taxes are as follows: Year Ended (in millions) 2021 2020 2019 Current Ireland $ 1 $ — $ — US - Federal and State 1 (1) 4 Other Foreign 207 91 118 209 90 122 Deferred Ireland 1 — — US - Federal and State (1) — 1 Other Foreign 40 (33) 287 40 (33) 288 Income tax provision $ 249 $ 57 $ 410 The significant components of Adient's income tax provision are summarized in the following tables. These amounts do not include the impact of income tax expense related to our nonconsolidated partially-owned affiliates, which is netted against equity income on the consolidated statements of income (loss). The reconciliation between the Irish statutory income tax rate, and Adient’s effective tax rate is as follows: Year Ended (in millions) 2021 2020 2019 Tax expense at Ireland statutory rate $ 180 $ (54) $ — State and local income taxes, net of federal benefit (15) (30) (41) Foreign tax rate differential (6) (127) (109) Notional interest deduction (10) (44) (63) Credits and incentives (11) (7) (9) Goodwill impairment — 9 — Repatriation of foreign earnings 18 18 31 Foreign exchange — (1) 2 Impact of enacted tax rate changes (26) (3) (5) Audit settlements and change in uncertain tax positions 24 56 107 Change in valuation allowance (85) 332 503 Impairment of subsidiaries 35 (24) (3) Tax impact of corporate equity transactions 133 (77) — Other 12 9 (3) Income tax provision $ 249 $ 57 $ 410 The income tax expense was higher than the Irish statutory rate of 12.5% for fiscal 2021 primarily due to to the inability to recognize a tax benefit for losses in jurisdictions with valuation allowances, the establishment of valuation allowances in certain jurisdictions, and the repatriation of foreign earnings, partially offset by tax benefits from audit settlements, the write-off of deferred tax liabilities related to withholding taxes, and withholding taxes on the 2021 Yanfeng Transaction at a rate lower than the Irish statutory rate of 12.5%. No items included in the other category are individually, or when appropriately aggregated, significant. The income tax expense was higher than the Irish statutory rate of 12.5% for fiscal 2020 primarily due to the inability to recognize a tax benefit for losses in jurisdictions with valuation allowances, the repatriation of foreign earnings, and changes in uncertain tax positions, partially offset by the tax benefits related to the impairment and sale of Adient’s YFAI investment, sale of Adient’s automotive fabrics manufacturing business, and impairment charges recorded in the Asia segment. No items included in the other category are individually, or when appropriately aggregated, significant. The income tax expense was higher than the Irish statutory rate of 12.5% for fiscal 2019 primarily due to the recognition of valuation allowances in Luxembourg, Poland, and the United Kingdom, the repatriation of foreign earnings, changes in uncertain tax positions and the impact of recognizing no tax benefit for losses in jurisdictions with valuation allowances. No items included in the other category are individually, or when appropriately aggregated, significant. The foreign tax rate differential benefits for fiscal 2019 through fiscal 2021 are primarily driven by losses earned in jurisdictions where the statutory rate is greater than 12.5% and by the pretax book income of nonconsolidated partially-owned affiliates whose corresponding income tax expense is netted against equity income on the consolidated statements of income. Deferred taxes are classified in the consolidated statements of financial position as follows: September 30, (in millions) 2021 2020 Other noncurrent assets $ 134 $ 178 Other noncurrent liabilities (212) (175) Net deferred tax asset/(liability) $ (78) $ 3 Temporary differences and carryforwards which gave rise to deferred tax assets and liabilities included: September 30, (in millions) 2021 2020 Deferred tax assets: Accrued expenses and reserves $ 126 $ 115 Employee and retiree benefits 52 53 Net operating loss and other credit carryforwards 1,056 1,072 Property, plant and equipment 159 163 Intangible assets 181 257 Operating lease liabilities 79 80 Foreign currency adjustments — 17 Research and development 23 20 Other 12 3 1,688 1,780 Valuation allowances (1,637) (1,656) 51 124 Deferred tax liabilities: Unremitted earnings of foreign subsidiaries 32 41 Indirect tax credits 18 — Operating lease right-of-use assets 79 80 129 121 Net deferred tax asset/(liability) $ (78) $ 3 At September 30, 2021, Adient had available net operating loss carryforwards of approximately $4.2 billion which are available to reduce future tax liabilities. Net operating loss carryforwards of $2.5 billion will expire at various dates between 2022 and 2041, with the remainder having an indefinite carryforward period. Net operating loss carryforwards of $2.8 billion are offset by a valuation allowance. Adient reviews the realizability of its deferred tax assets on a quarterly basis, or whenever events or changes in circumstances indicate that a review is required. In determining the requirement for a valuation allowance, the historical and projected financial results of the legal entity or combined group recording the net deferred tax asset are considered, along with any other positive or negative evidence. 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. As a result of Adient’s fiscal 2021 analysis of the realizability of its worldwide deferred tax assets, and after considering tax planning initiatives and other positive and negative evidence, Adient determined it was more likely than not that certain deferred tax assets in the Czech Republic, Korea, Mexico, and other jurisdictions would not be realized and recorded income tax expense of $5 million, $5 million, $8 million, and $4 million, respectively, to establish valuation allowances. Adient continues to record valuation allowances on certain deferred tax assets in Germany, Hungary, Luxembourg, Mexico, Poland, Spain, the United Kingdom, the U.S. and other jurisdictions as it remains more likely than not that they will not be realized. As a result of Adient's fiscal 2020 analysis of the realizability of its worldwide deferred tax assets, and after considering tax planning initiatives and other positive and negative evidence, Adient determined it was more likely than not that deferred tax assets in certain jurisdictions would not be realized. These valuation allowances did not have a material impact on the consolidated financial statements. As a result of Adient's fiscal 2019 analysis of the realizability of its worldwide deferred tax assets, and after considering tax planning initiatives and other positive and negative evidence (including the external debt refinancing, the related incremental net financing costs, and the restructuring of the internal financing which occurred in the third quarter of fiscal 2019 and including the long-lived asset impairment recorded in the second quarter of fiscal 2019), Adient determined it was more likely than not that deferred tax assets in Luxembourg (Q3), the United Kingdom (Q3) and certain Poland entities (Q2) would not be realized and recorded income tax expense of $229 million, $25 million and $43 million, respectively, to establish valuation allowances. Adient is subject to income taxes in Ireland, the U.S. and other foreign jurisdictions. The following table provides the earliest open tax year by major jurisdiction for which Adient could be subject to income tax examination by the tax authorities: Tax Jurisdiction Earliest Year Open Brazil 2016 China 2011 Czech Republic 2013 France 2018 Germany 2016 Hong Kong 2015 Japan 2016 Luxembourg 2014 Mexico 2015 Poland 2011 Spain 2016 United Kingdom 2015 United States 2017 Adient regularly assesses the likelihood of an adverse outcome resulting from examinations to determine the adequacy of its tax reserves. For the year ended September 30, 2021, Adient believes that it is more likely than not that the tax positions it has taken will be sustained upon the resolution of its audits resulting in no material impact on its consolidated financial statements. However, the final determination with respect to tax audits and any related litigation could be materially different from Adient’s estimates. For the years ended September 30, 2021, 2020 and 2019, Adient had gross tax effected unrecognized tax benefits of $499 million, $483 million, and $414 million, respectively. If recognized, $129 million of Adient's unrecognized tax benefits would impact the effective tax rate. Total net accrued interest for the years ended September 30, 2021, 2020 and 2019, was approximately $18 million, $15 million and $10 million, respectively (net of tax benefit). Adient recognizes interest and penalties related to unrecognized tax benefits as a component of income tax expense. A reconciliation of the beginning and ending amount of unrecognized tax benefits is as follows: Year Ended September 30, (in millions) 2021 2020 2019 Beginning balance $ 483 $ 414 $ 288 Additions for tax positions related to the current year 29 96 108 Additions for tax positions of prior years 11 17 45 Reductions for tax positions of prior years (9) (38) (22) Settlements with taxing authorities (12) (4) — Statute closings (3) (2) (5) Ending balance $ 499 $ 483 $ 414 During the next twelve months, it is reasonably possible that tax audit resolutions or applicable statute of limitation lapses could result in a significant change in the balance of gross unrecognized tax benefits. Given the number of years, jurisdictions and positions subject to examination, Adient is unable to estimate the full range of possible adjustments to the balance of unrecognized tax benefits. Adient has recorded a deferred tax liability of approximately $32 million as of September 30, 2021 on the undistributed earnings of certain consolidated and unconsolidated foreign affiliates for which the Company does not have an indefinite reinvestment assertion. The Company has not provided for deferred taxes on the remainder of undistributed earnings from consolidated foreign affiliates because such earnings should not give rise to additional tax liabilities upon repatriation or are considered to be indefinitely reinvested. It is not practicable to determine the unrecognized deferred tax liability on these earnings because the actual tax liability, if any, is dependent on circumstances existing when remittance occurs. Income taxes paid for the fiscal year ended September 30, 2021 were $78 million, excluding $134 million of withholding taxes on the 2021 Yanfeng Transaction. Income taxes paid for the fiscal year ended September 30, 2020 were $98 million. Income taxes paid for the fiscal year ended September 30, 2019 were $102 million. Impacts of Tax Legislation and Change in Statutory Tax Rates On March 27, 2020, the House passed the Coronavirus Aid, Relief, and Economic Security Act (The CARES Act), also known as the Third COVID-19 Supplemental Relief bill, and the president signed the legislation into law. Adient does not expect the provisions of the legislation to have a significant impact on the effective tax rate or the income tax payable and deferred income tax positions of the Company. During the fourth quarter of 2019, certain deferred tax liabilities were remeasured to reflect a reduction in withholding tax rate on the earnings of our nonconsolidated partially owned affiliates resulting in a benefit of $9 million. During the third quarter of fiscal 2019, Luxembourg enacted legislation reducing the nominal corporate tax rate to 17% from 18%. For Adient, this reduced its aggregate income tax rate to 24.9% from 26.0% and applies retroactively to the fiscal 2019 tax year. As a result of the law change, Adient recorded income tax expense of $10 million related to the write down of deferred tax assets. During the first quarter of fiscal 2019, GAAS (a subsidiary of Adient in China) 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. During fiscal years 2021, 2020, and 2019, other tax legislation was adopted in various jurisdictions. These law changes did not have a material impact on the consolidated financial statements. Tax Impact of One-Time Items During the fourth quarter of fiscal 2021, Adient recognized $134 million of withholding tax expense associated with the 2021 Yanfeng Transaction. Refer to Note 3, “Acquisitions and Divestitures,” of the notes to the consolidated financial statements for additional information regarding this transaction. During the fourth quarter of fiscal 2021, Adient recognized tax benefits of $3 million related to audit settlements. During the fourth quarter of fiscal 2021, Adient recognized a tax benefit of $2 million related to the write-off of a deferred tax liability associated with a Chinese joint venture’s distribution of unremitted earnings. The distribution was reinvested in a wholly-owned Chinese subsidiary, thereby exempting the distribution from withholding tax. The investment in the wholly-owned subsidiary is intended to be indefinitely reinvested, warranting the derecognition of the pre-existing deferred tax liability. During the third quarter of fiscal 2021, Adient recognized an additional $30 million pre-tax gain related to Brazil indirect tax credits as a result of a favorable supreme court ruling. The tax expense associated with this gain was $10 million. During the third quarter of fiscal 2021, Adient recognized a tax benefit of $11 million related to the write-off of a deferred tax liability associated with a Chinese joint venture’s distribution of unremitted earnings. The distribution was reinvested in a wholly-owned Chinese subsidiary, thereby exempting the distribution from withholding tax. The investment in the wholly-owned subsidiary is intended to be indefinitely reinvested, warranting the derecognition of the pre-existing deferred tax liability. During the second quarter of fiscal 2021, Adient recognized a $33 million pre-tax gain related to the sale of its equity interest in SJA. The withholding tax expense associated with this gain was $5 million. During the first quarter of fiscal 2021, Adient recognized an $8 million pre-tax gain related to Brazil indirect tax credits. The tax expense associated with this gain was $3 million. In fiscal 2020, Adient committed to a restructuring plan (“2020 Plan”) of $205 million. Refer to Note 15, "Restructuring and Impairment Costs," of the notes to the consolidated financial statements for additional information. The restructuring costs generated a $6 million tax benefit, which was negatively impacted by geographic mix and Adient’s current tax position in these jurisdictions. During the fourth quarter of fiscal 2020, Adient sold its investment in YFAI and its automotive fabrics manufacturing business. Refer to Note 3, “Acquisitions and Divestitures,” of the notes to the consolidated financial statements for additional information. The tax benefits associated with the sales of the YFAI investment and automotive fabrics manufacturing business were $12 million and $3 million, respectively. During the third quarter of fiscal 2020, an impairment charge of $27 million was recorded in the Asia segment related to customer relationship intangible assets. Refer to Note 6, “Goodwill and Other Intangible Assets,” of the notes to the consolidated financial statements for additional information. The tax benefit associated with the impairment charge was $5 million. During the first quarter of fiscal 2020, Adient recognized a pre-tax non-cash impairment of $216 million in equity income related to Adient's YFAI investment. Refer to Note 3, “Acquisitions and Divestitures,” of the notes to the consolidated financial statements for additional information. The tax benefit associated with the impairment charge was $4 million. An additional impairment of $6 million was recorded in the third quarter of fiscal 2020 related to this investment, with no additional tax benefit being recorded. In fiscal 2019, Adient committed to a significant restructuring plan (“2019 Plan”) and recorded a net $92 million of restructuring and impairment costs in the consolidated statements of income. Refer to Note 15, "Restructuring and Impairment Costs," of the notes to the consolidated financial statements for additional information. The restructuring costs generated a $5 million tax benefit, which was negatively impacted by geographic mix and Adient’s current tax position in these jurisdictions. During the second quarter of fiscal 2019, Adient recognized a pre-tax impairment charge on long-lived assets of $66 million. Refer to Note 16, "Impairment of Long-Lived Assets," of the notes to the consolidated financial statements for additional information. The tax benefit associated with the impairment charge was $2 million, which was negatively impacted by geographic mix and Adient’s current tax position in these jurisdictions.

Segment Information

Segment Information	12 Months Ended
Segment Information	Sep. 30, 2021
Segment Reporting [Abstract]
Segment Information	18. Segment Information Adient manages its business on a geographic basis and operates in the following three reportable segments for financial reporting purposes: 1) Americas, which is inclusive of North America and South America; 2) Europe, Middle East, and Africa ("EMEA") and 3) Asia Pacific/China ("Asia"). 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, restructuring and impairment costs, restructuring related-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. Year Ended (in millions) 2021 2020 2019 Net Sales Americas $ 6,164 $ 5,889 $ 7,785 EMEA 5,564 5,148 6,675 Asia 2,123 1,822 2,337 Eliminations (171) (189) (271) Total net sales $ 13,680 $ 12,670 $ 16,526 Year Ended (in millions) 2021 2020 2019 Adjusted EBITDA Americas $ 232 $ 228 $ 210 EMEA 277 101 161 Asia 486 424 513 Corporate-related costs (1) (78) (80) (97) Restructuring and impairment costs (2) (21) (238) (176) Purchase accounting amortization (3) (50) (40) (44) Restructuring related charges (4) (9) (20) (31) Gain (loss) on business divestitures - net (5) (26) (13) — Gain on sale / (impairment) of nonconsolidated partially-owned affiliates (6) 1,214 (231) — Depreciation (285) (295) (278) Stock based compensation (36) (15) (20) Other items (7) 22 (16) (9) Earnings (loss) before interest and income taxes 1,726 (195) 229 Net financing charges (311) (220) (182) Other pension income (expense) 24 (14) (45) Income (loss) before income taxes $ 1,439 $ (429) $ 2 Notes: (1) Corporate-related costs not allocated to the segments include executive office, communications, corporate development, legal and corporate finance. (2) Reflects 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. Included in restructuring charges in fiscal 2021 is a $9 million held for sale non-cash impairment charge in EMEA, and a $1 million non-cash pre-tax impairment charge related to long-lived assets in EMEA. Included in restructuring charges in fiscal 2020 is a non-cash pre-tax impairment related to China intangible assets of $24 million, held for sale asset impairments of $21 million, and $8 million of other long-lived asset impairments. Included in restructuring charges in fiscal 2019 is a $66 million non-cash pre-tax impairment charge related to long-lived assets ($11 million in the Americas and $55 million in EMEA) and an $18 million non-cash impairment charge related to assets held for sale ($6 million in the Americas and $12 million in Asia). Refer to Note 6, "Goodwill and Other Intangible Assets," Note 15, "Restructuring and Impairment Costs," and Note 16, "Impairment of Long-Lived Assets," of the notes to the consolidated financial statements for more information. (3) Reflects amortization of intangible assets including those related to partially owned affiliates recorded within equity income. (4) Reflects restructuring related charges for costs that are directly attributable to restructuring activities, but do not meet the definition of restructuring under ASC 420 along with restructuring costs at partially owned affiliates recorded within equity income. (5) The year ended September 30, 2021 includes a $21 million loss associated with certain aspects of the 2021 Yanfeng Transaction and a $5 million loss on sale of non-core assets in China. The year ended September 30, 2020 includes a $21 million loss of sale of RECARO and $4 million loss on deconsolidation of Aerospace, partially offset by a $12 million gain on completion of the 2020 Yanfeng Transaction. (6) The year ended September 30, 2021 includes a gain associated with the 2021 Yanfeng Transaction of $1,181 million and a gain of $33 million on the sale of Adient's interest in SJA. The year ended September 30, 2020 includes non-cash impairment charges related to Adient's YFAI investment balance recorded in conjunction with the 2020 Yanfeng Transaction. All of these impacts have been recorded within the equity income line in the consolidated statements of income. (7) The year ended September 30, 2021 reflects a one-time gain of $38 million associated with the retrospective recovery of indirect tax credits in Brazil resulting from a favorable court ruling (of which $36 million relates to recoveries covering the past 20 years and is adjusted out of Americas' segment results), a $5 million gain on previously held interest at YFAS in an affiliate, and $19 million of transaction costs. The year ended September 30, 2020 includes $15 million of transaction costs and $1 million of tax adjustments at YFAI. The year ended September 30, 2019 includes $4 million of integration costs associated with the acquisition of Futuris, $3 million of transaction costs and $2 million of tax adjustments at YFAI. Additional Segment Information Year Ended September 30, 2021 Reportable Segments Reconciling Items (1) Consolidated (in millions) Americas EMEA Asia Net Sales $ 6,164 $ 5,564 $ 2,123 $ (171) $ 13,680 Equity Income (1) 7 265 1,213 1,484 Total Assets 2,888 2,473 3,187 2,230 10,778 Depreciation 121 132 32 — 285 Amortization 13 14 18 — 45 Capital Expenditures 131 104 25 — 260 (1) Reconciling items include the elimination of intercompany transactions, corporate-related assets and amounts to reconcile to consolidated totals. Specific reconciling items for equity income represents a gain associated with the 2021 Yanfeng Transaction of $1,181 million, a gain of $33 million on the sale of Adient's interest in SJA, a $5 million gain on previously held interest at YFAS, offset by $5 million of purchase accounting amortization and $1 million of restructuring related charges. Corporate-related assets primarily include cash and deferred income tax assets. Year Ended September 30, 2020 Reportable Segments Reconciling Items (1) Consolidated (in millions) Americas EMEA Asia Net Sales $ 5,889 $ 5,148 $ 1,822 $ (189) $ 12,670 Equity Income 1 8 256 (243) 22 Total Assets 3,019 2,658 2,868 1,716 10,261 Depreciation 128 129 38 — 295 Amortization 13 8 16 — 37 Capital Expenditures 138 164 24 — 326 (1) Reconciling items include the elimination of intercompany transactions, corporate-related assets and amounts to reconcile to consolidated totals. Specific reconciling items for equity income represents a $231 million non-cash impairment of Adient's YFAI investment, $8 million of restructuring related charges, $3 million of purchase accounting amortization and a $1 million charge for tax adjustments associated with YFAI. Corporate-related assets primarily include cash and deferred income tax assets. Year Ended September 30, 2019 Reportable Segments Reconciling Items (1) Consolidated (in millions) Americas EMEA Asia Net Sales $ 7,785 6,675 $ 2,337 (271) $ 16,526 Equity Income 3 13 270 (11) 275 Total Assets 3,237 2,716 3,416 973 10,342 Depreciation 109 126 43 — 278 Amortization 14 5 18 3 40 Capital Expenditures 190 237 41 — 468 (1) Reconciling items include the elimination of intercompany transactions, corporate-related assets, depreciation and amortization, and amounts to reconcile to consolidated totals. Specific reconciling items included in equity income are $4 million of purchase accounting amortization related to the YFAI joint venture, $5 million of restructuring related charges and $2 million of tax adjustments at YFAI. Corporate-related assets primarily include cash and deferred income tax assets. Geographic Information Financial information relating to Adient's operations by geographic area is as follows: Net Sales Year Ended September 30, (in millions) 2021 2020 2019 Americas United States $ 5,500 $ 4,983 $ 6,435 Mexico 2,298 2,004 2,709 Other Americas 312 318 435 Regional Elimination (1,946) (1,416) (1,794) 6,164 5,889 7,785 EMEA Germany 1,101 1,061 1,463 Czech Republic 1,155 1,118 1,431 Other EMEA 4,761 4,392 5,616 Regional Elimination (1,453) (1,423) (1,835) 5,564 5,148 6,675 Asia China 642 517 529 Thailand 469 400 614 Japan 331 332 529 Other Asia 705 600 668 Regional Elimination (24) (27) (3) 2,123 1,822 2,337 Inter-segment elimination (171) (189) (271) Total $ 13,680 $ 12,670 $ 16,526 Long-Lived Assets (consisting of net property, plant and equipment) Year Ended September 30, (in millions) 2021 2020 Americas United States $ 467 $ 472 Mexico 173 171 Other Americas 22 20 662 663 EMEA Germany 180 203 Poland 145 142 Czech Republic 41 44 Other EMEA 310 337 676 726 Asia China 125 38 Thailand 38 40 Japan 58 64 Other Asia 48 50 269 192 Total $ 1,607 $ 1,581

Nonconsolidated Partially-Owned

Nonconsolidated Partially-Owned Affiliates	12 Months Ended
Nonconsolidated Partially-Owned Affiliates	Sep. 30, 2021
Equity Method Investments and Joint Ventures [Abstract]
Nonconsolidated Partially-Owned Affiliates	19. 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. Equity in the net income of nonconsolidated partially-owned affiliates are reported in the "Equity income" line in the consolidated statements of income (loss). Adient maintains total investments in partially-owned affiliates of $0.3 billion and $0.7 billion at September 30, 2021 and 2020, respectively. Operating information for nonconsolidated partially-owned affiliates is as follows: % ownership at September 30, Name of key partially-owned affiliate 2021 2020 KEIPER Seating Mechanisms Co., Ltd. (KEIPER, previously AYM) 50.0% 50.0% Changchun FAWAY Adient Automotive Systems Co. Ltd. (CFAA) 49.0% 49.0% Yanfeng Adient Seating Co., Ltd. (YFAS) —% 49.9% Year Ended September 30, (in millions) 2021 2020 2019 Income statement data: Net sales $ 8,809 $ 9,538 $ 15,555 Gross profit $ 1,008 $ 1,111 $ 1,721 Net income $ 733 $ 591 $ 667 Net income attributable to the entity $ 682 $ 563 $ 629 September 30, (in millions) 2021 2020 Balance sheet data: Current assets $ 1,792 $ 4,222 Noncurrent assets $ 874 $ 1,579 Current liabilities $ 1,841 $ 4,213 Noncurrent liabilities $ 145 $ 87 Noncontrolling interests $ — $ 105 On March 31, 2021, Adient sold its 50% equity interest in SJA to the joint venture partner for $58 million. The income statement data above includes SJA’s results for the first six months of fiscal 2021. On September 30, 2021, Adient sold all of the issued and outstanding equity interest in YFAS held, directly or indirectly, by Adient, which represented 49.99% of YFAS’s total issued and outstanding equity interest to Yanfeng, the joint venture partner, for ¥8,064 million ($1,210 million) as part of the 2021 Yanfeng Transaction. As a result, the balance sheet data as of September 30, 2021 above excludes those of SJA and YFAS. It also excludes that of CQADNT as Adient started consolidating CQADNT after completing the acquisition of additional interest on September 30, 2021. Refer to Note 3, “Acquisitions and Divestitures,” of the notes to the consolidated financial statements for additional information. During fiscal 2020, Adient entered into an agreement to transfer all of the issued and outstanding equity interest in YFAI held, directly or indirectly, by Adient, which represented 30% of YFAI’s total issued and outstanding equity interest, to Yanfeng Automotive Trim Systems Company Ltd. for $369 million as part of the 2020 Yanfeng Transaction. As a result, Adient concluded that indicators of other-than-temporary impairment were present related to the investment in YFAI and recorded a $231 million non-cash impairment of Adient’s YFAI investment, during fiscal 2020. The impairment was determined based on combining the fair value of consideration received for all transactions contemplated as part of the Yanfeng transaction and has been recorded within equity income in the consolidated statements of income (loss). Refer to Note 3, “Acquisitions and Divestitures,” of the notes to the consolidated financial statements for additional information.

Commitments and Contingencies

Commitments and Contingencies	12 Months Ended
Commitments and Contingencies	Sep. 30, 2021
Commitments and Contingencies Disclosure [Abstract]
Commitments and Contingencies	20. Commitments and Contingencies 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, trade compliance, 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. 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 $10 million at September 30, 2021 and 2020, 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.

Related Party Transactions

Related Party Transactions	12 Months Ended
Related Party Transactions	Sep. 30, 2021
Related Party Transactions [Abstract]
Related Party Transactions	21. 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 location and amounts of net sales to and purchases from related parties included in Adient's consolidated statements of income (loss): Year Ended September 30, (in millions) 2021 2020 2019 Net sales to related parties Net sales $ 273 $ 347 $ 386 Purchases from related parties Cost of sales 558 566 704 The following table sets forth the location and amount of accounts receivable due from and payable to related parties in Adient's consolidated statements of financial position: September 30, (in millions) 2021 2020 Accounts receivable due from related parties Accounts receivable $ 30 $ 49 Accounts payable due to related parties Accounts payable 41 105 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)	12 Months Ended
	Sep. 30, 2021
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Basis of Presentation	The consolidated financial statements of Adient have been prepared in accordance with generally accepted accounting principles in the United States of America ("U.S. GAAP"). During fiscal 2020, Adient faced an unprecedented situation with the coronavirus pandemic identified in late 2019 ("COVID-19") and the related significant interruption it had on Adient's operations. Adient's China facilities (including both consolidated and non-consolidated joint ventures) were effectively shut down during the lunar New Year festival (at the end of January 2020) and returned to operations by the end of March 2020. Beginning in late March 2020, Adient experienced the shutdown of effectively all of its facilities in the Americas and European regions coinciding with the shutdown of its customer facilities in those regions. Adient also experienced the shutdown of approximately 50% of its plants in Asia (outside China) during late March and early April 2020. During May and June 2020, production started to resume in the Americas, European and Asia (outside China) regions concurrent with Adient's customers resuming operations and production continued to ramp up throughout Adient’s fiscal fourth quarter of fiscal 2020 in all regions in line with customer production. Virtually all of Adient's plants had resumed production by the end of first quarter of fiscal 2021. During the second half of fiscal 2021, Adient faced, along with the entire global automotive industry, widespread supply chain disruptions primarily related to semiconductor chip shortages. Although Adient’s seating products are not highly dependent directly on semiconductor chips, Adient is directly impacted by the lower production levels at OEM’s as a direct result of these supply chain disruptions. These disruptions have led to unplanned down time at Adient’s production facilities, often with very little warning, which creates operating inefficiencies and limits Adient’s ability to adequately mitigate such inefficiencies.
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 September 30, 2021 and 2020, 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.
Use of Estimates	Use of Estimates The preparation of consolidated financial statements in conformity with U.S. GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the consolidated financial statements and the reported amounts of revenues and expenses during the reporting period. The consolidated financial statements reflect management's estimates as of the reporting date. Actual results could differ from those estimates.
Fair Value of Financial Instruments	Fair Value of Financial Instruments The fair values of cash and cash equivalents, accounts receivable, short-term debt and accounts payable approximate their carrying values. See Note 10, "Derivative Instruments and Hedging Activities," and Note 11, "Fair Value Measurements," of the notes to consolidated financial statements for fair value of financial instruments, including derivative instruments and hedging activities. 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.
Cash and Cash Equivalents	Cash and Cash Equivalents Adient considers all highly liquid investments with a maturity of three months or less when purchased to be cash equivalents. Cash is managed by legal entity, with cash pooling agreements in place for all participating entities on a global basis, as applicable.
Receivables	ReceivablesReceivables consist of amounts billed and currently due from customers and revenues that have been recognized for accounting purposes but not yet billed to customers. Adient extends credit to customers in the normal course of business and maintains an allowance for doubtful accounts resulting from the inability or unwillingness of customers to make required payments. The allowance for doubtful accounts is based on historical experience, existing economic conditions and any specific customer collection issues Adient has identified. Adient enters into supply chain financing programs in certain foreign jurisdictions to sell accounts receivable without recourse to third-party financial institutions. Sales of accounts receivable are reflected as a reduction of accounts receivable on the consolidated statements of financial position and the proceeds are included in cash flows from operating activities in the consolidated statements of cash flows.
Inventories	Inventories Inventories are stated at the lower of cost or market. Cost is determined using the first-in, first-out ("FIFO") method. Finished goods and work-in-process inventories include material, labor and manufacturing overhead costs.
Pre-Production Costs Related to Long-Term Supply Arrangements	Pre-Production Costs Related to Long-Term Supply ArrangementsAdient's policy for engineering, research and development, and other design and development costs related to products that will be sold under long-term supply arrangements requires such costs to be expensed as incurred or capitalized if reimbursement from the customer is contractually assured. Income related to recovery of these costs is recorded within selling, general and administrative expense in the consolidated statements of income. The reimbursable costs are recorded in other current assets if reimbursement will occur in less than one year and in other noncurrent assets if reimbursement will occur beyond one year.Costs for molds, dies and other tools used to make products that will be sold under long-term supply arrangements are capitalized within property, plant and equipment if Adient has title to the assets or has the non-cancelable right to use the assets during the term of the supply arrangement. Capitalized items, if specifically designed for a supply arrangement, are amortized over the term of the arrangement; otherwise, amounts are amortized over the estimated useful lives of the assets. The carrying values of assets capitalized in accordance with the foregoing policy are periodically reviewed for impairment whenever events or changes in circumstances indicate that its carrying amount may not be recoverable.
Property, Plant and Equipment	Property, Plant and Equipment Property, plant and equipment are recorded at cost. Depreciation is provided over the estimated useful lives of the respective assets using the straight-line method for financial reporting purposes and accelerated methods for income tax purposes. The estimated useful lives range from 3 to 40 years for buildings and improvements and from 3 to 15 years for machinery and equipment.
Leases	Leases On October 1, 2019, Adient adopted Accounting Standards Codification Topic 842, " Leases " ( ASC 842 Operating lease ROU assets and liabilities are recognized based on the present value of future minimum lease payments over the lease term at commencement dates. ROU assets also include payments made in advance and exclude lease incentives. Lease terms may include options to extend or terminate the lease when it is reasonably certain that such options are to be exercised. Adient uses its incremental borrowing rate, which is the rate of interest it would pay to borrow on a collateralized basis over a similar term to the lease in a similar economic environment, for discounting lease consideration as most lease agreements do not provide an implicit rate. Refer to Note 8, “Leases” of the notes to consolidated financial statements for more information regarding Adient’s leases.
Goodwill and Other Intangible Assets	Goodwill and Other Intangible Assets Goodwill reflects the cost of an acquisition in excess of the fair values assigned to identifiable net assets acquired. Adient reviews goodwill for impairment during the fourth fiscal quarter or more frequently if events or changes in circumstances indicate the asset might be impaired. Adient performs impairment reviews for its reporting units, which have been determined to be Adient's reportable segments using a fair value method based on management's judgments and assumptions or third party valuations. The fair value of a reporting unit refers to the price that would be received to sell the unit as a whole in an orderly transaction between market participants at the measurement date. In estimating the fair value, Adient primarily uses an income approach utilizing discounted cash flow analyses. Adient also uses a market approach utilizing published multiples of earnings of comparable entities with similar operational and economic characteristics to further support the fair value estimates. The inputs utilized in the analyses are classified as Level 3 inputs within the fair value hierarchy as defined in ASC 820, "Fair Value Measurement." The estimated fair value is then compared with the carrying amount of the reporting unit, including recorded goodwill. An impairment is recorded to the extent the estimated fair value is below the carrying amount of the reporting unit. Intangible assets with definite lives are amortized over their estimated useful lives and are subject to impairment testing if events or changes in circumstances indicate that the asset might be impaired.
Impairment of Long-Lived Assets	Impairment of Long-Lived Assets Adient reviews long-lived assets, including property, plant and equipment and other intangible assets with definite lives, for impairment whenever events or changes in circumstances indicate that the asset's carrying amount may not be recoverable. Adient conducts its long-lived asset impairment analyses in accordance with ASC 360-10-15, "Impairment or Disposal of Long-Lived Assets." ASC 360-10-15 requires Adient to group assets and liabilities at the lowest level for which identifiable cash flows are largely independent of the cash flows of other assets and liabilities and evaluate the asset group against the sum of the undiscounted future cash flows. If the undiscounted cash flows do not indicate the carrying amount of the asset is recoverable, an impairment charge is measured as the amount by which the carrying amount of the asset group exceeds its fair value based on discounted cash flow analysis or appraisals. Refer to Note 16, "Impairment of Long-Lived Assets," of the notes to consolidated financial statements for information regarding the results of Adient's impairment analysis.
Impairment of Investments in Partially-Owned Affiliates	Impairment of Investments in Partially-Owned Affiliates Adient monitors its investments in partially-owned affiliates for indicators of other-than-temporary declines in value on an ongoing basis. If Adient determines that an other-than-temporary decline in value has occurred, it recognizes an impairment loss, which is measured as the difference between the recorded book value and the fair value of the investment. Fair value is generally determined using an income approach based on discounted cash flows or negotiated transaction values. Refer to Note 19, "Nonconsolidated Partially-Owned Affiliates," of the notes to consolidated financial statements for more information on Adient’s partially-owned affiliates.
Revenue Recognition	Revenue Recognition 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, an awarded program does 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 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. Refer to Note 2, "Revenue Recognition," of the notes to consolidated financial statements for information on Adient's revenue recognition.
Research and Development Costs	Research and Development CostsExpenditures for research activities relating to product development and improvement (other than those expenditures that are contractually guaranteed for reimbursement from the customer) are charged against income as incurred and included within selling, general and administrative expenses in the consolidated statements of income.
Foreign Currency Translation	Foreign Currency TranslationSubstantially all of Adient's international operations use the respective local currency as the functional currency. Assets and liabilities of international entities have been translated at period-end exchange rates, and income and expenses have been translated using average exchange rates for the period. Monetary assets and liabilities denominated in non-functional currencies are adjusted to reflect period-end exchange rates. The resulting translation adjustments are accumulated as a component of accumulated other comprehensive income.
Derivative Financial Instruments	Derivative Financial Instruments The fair values of all derivatives are recorded in the consolidated statements of financial position. The change in a derivative's fair value is recorded each period in current earnings or accumulated other comprehensive income (AOCI), depending on whether the derivative is designated as part of a hedge transaction and if so, the type of hedge transaction. Refer to Note 10, "Derivative Instruments and Hedging Activities," and Note 11, "Fair Value Measurements," of the notes to consolidated financial statements for disclosure of Adient's derivative instruments and hedging activities.
Stock-Based Compensation	Stock-Based Compensation Stock-based compensation is initially measured at the fair value of the awards on the grant date and is recognized in the financial statements over the period the employees are required to provide services in exchange for the awards. The fair value of restricted stock awards is based on the number of units granted and the stock price on the grant date. The fair value of performance-based share unit, or PSU, awards is based on the stock price at the grant date and the assessed probability of meeting future performance targets. The fair value of option awards is measured on the grant date using the Black-Scholes option-pricing model. The fair value of each stock appreciation right, or SAR, is estimated using a similar method described for stock options. The fair value of cash settled awards are recalculated at the end of each reporting period and the liability and expense are adjusted based on the new fair value. Refer to Note 12, "Stock-Based Compensation," of the notes to consolidated financial statements for Adient's stock based compensation disclosures.
Pension and Postretirement Benefits	Pension and Postretirement Benefits Adient utilizes a mark-to-market approach for recognizing pension and postretirement benefit expenses, including measuring the market related value of plan assets at fair value and recognizing actuarial gains and losses in the fourth quarter of each fiscal year or at the date of a remeasurement event. Refer to Note 14, "Retirement Plans," of the notes to consolidated financial statements for disclosure of Adient's pension and postretirement benefit plans.
Income Taxes	Income Taxes Deferred tax assets and liabilities are recognized for the future tax consequences attributable to differences between financial statement carrying amounts of existing assets and liabilities and their respective tax bases and operating loss and other loss carryforwards. Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be recovered or settled. Adient records a valuation allowance that primarily represents operating and other loss carryforwards for which realization is uncertain. Management judgment is required in determining Adient's provision for income taxes, deferred tax assets and liabilities, and the valuation allowance recorded against Adient's net deferred tax assets. Adient reviews the realizability of its deferred tax assets on a quarterly basis, or whenever events or changes in circumstances indicate that a review is required. In determining the requirement for a valuation allowance, the historical and projected financial results of the legal entity or combined group recording the net deferred tax asset are considered, along with any other positive or negative evidence. Since future financial results may differ from previous estimates, periodic adjustments to Adient's valuation allowances may be necessary. Adient is subject to income taxes in Ireland, the U.S. and other non-U.S. jurisdictions. Judgment is required in determining its worldwide provision for income taxes and recording the related assets and liabilities. In the ordinary course of Adient's business, there are many transactions and calculations where the ultimate tax determination is uncertain. Adient's income tax returns for various fiscal years remain under audit by the respective tax authorities. Although the outcome of tax audits is always uncertain, management believes that it has appropriate support for the positions taken on its tax returns and that its annual tax provisions included amounts sufficient to pay assessments, if any, which may be proposed by the taxing authorities. Nonetheless, the amounts ultimately paid, if any, upon resolution of the issues raised by the taxing authorities may differ materially from the amounts accrued for each year. Adient does not generally provide for additional income taxes which would become payable upon repatriation of undistributed earnings of wholly owned foreign subsidiaries. Adient's intent is for such earnings to be reinvested by the subsidiaries or to be repatriated only when it would be tax efficient. Refer to Note 17, "Income Taxes," of the notes to consolidated financial statements for Adient's income tax disclosures.
Earnings Per Share	Potentially dilutive securities whose effect would have been antidilutive are excluded from the computation of diluted earnings per share which for fiscal 2020 and 2019 is a result of being in a loss position.
New Accounting Pronouncements	New Accounting Pronouncements Standards Adopted During Fiscal 2021 On October 1, 2020, Adient adopted Accounting Standards Codification 2016-13, Financial Instruments - Credit Losses (Topic 326) 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. The adoption of this guidance on October 1, 2020 did not significantly impact Adient's consolidated financial statements for fiscal 2021. ASU 2018-13, Fair Value Measurement (Topic 820): Disclosure Framework - Changes to the Disclosure Requirements for Fair Value Measurement, eliminates, adds, and modifies certain disclosure requirements for fair value measurements. 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. The adoption of this guidance on October 1, 2020 did not significantly impact Adient's consolidated financial statements for fiscal 2021. ASU 2018-17, Targeted Improvements to Related Party Guidance for Variable Interest Entities, affects 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. The adoption of this guidance on October 1, 2020 did not significantly impact Adient's consolidated financial statements for fiscal 2021. ASU 2020-04, Reference Rate Reform (Topic 848), provides optional expedients and exceptions for applying existing guidance to contract modifications, hedging relationships and other transactions when transitioning from using the London interbank Offered Rate (LIBOR) to using alternative reference rates. The guidance was effective upon issuance. The adoption of this guidance did not significantly impact Adient's consolidated financial statements for fiscal 2021. Standards Effective After Fiscal 2021 Adient has considered the ASUs summarized below, effective after fiscal 2021, none of which are expected to significantly impact the consolidated financial statements: Standard Pending Adoption Description Date Effective ASU 2018-14 Compensation - Retirement Benefits - Defined Benefit Plans - General (Subtopic 715-20) ASU 20218-14 eliminates, adds, and modifies certain disclosure requirements for employers that sponsor defined benefit pension or other postretirement plans. The guidance is to be applied on a retrospective basis. October 1, 2021 ASU 2019-12, Income Taxes (Topic 740): Simplifying the Accounting for Income Taxes ASU 2019-12 modifies ASC 740, Income Taxes, by simplifying accounting for income taxes. As part of its overall simplification initiative to reduce costs and complexity of applying accounting standards while maintaining or improving the usefulness of the information provided to users of financial statements, the FASB’s amendments may impact both interim and annual reporting periods. October 1, 2021 ASU 2020-06, Debt with Conversion and Other Options (Subtopic 470-20) and Derivatives and Hedging - Contracts in Entity’s Own Equity (Subtopic 815-40) ASU 2020-06 simplifies the accounting for certain financial instruments with characteristics of liabilities and equity by reducing the number of accounting models for convertible debt and convertible preferred stock. October 1, 2022

Basis of Presentation and Sum_3

Basis of Presentation and Summary of Significant Accounting Policies (Tables)	12 Months Ended
	Sep. 30, 2021
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: September 30, (in millions) 2021 2020 Current assets $ 158 $ 217 Noncurrent assets 88 74 Total assets $ 246 $ 291 Current liabilities $ 143 $ 204 Noncurrent liabilities 8 10 Total liabilities $ 151 $ 214
Schedule of computation of basic and diluted earnings per share	The following table shows the computation of basic and diluted earnings per share: Year Ended (in millions, except per share data) 2021 2020 2019 Numerator: Net income (loss) attributable to Adient $ 1,108 $ (547) $ (491) Denominator: Shares outstanding 94.2 93.8 93.6 Effect of dilutive securities 1.5 — — Diluted shares 95.7 93.8 93.6 Earnings per share: Basic $ 11.76 $ (5.83) $ (5.25) Diluted $ 11.58 $ (5.83) $ (5.25)
Accounting standards update and change in accounting principle	Adient has considered the ASUs summarized below, effective after fiscal 2021, none of which are expected to significantly impact the consolidated financial statements: Standard Pending Adoption Description Date Effective ASU 2018-14 Compensation - Retirement Benefits - Defined Benefit Plans - General (Subtopic 715-20) ASU 20218-14 eliminates, adds, and modifies certain disclosure requirements for employers that sponsor defined benefit pension or other postretirement plans. The guidance is to be applied on a retrospective basis. October 1, 2021 ASU 2019-12, Income Taxes (Topic 740): Simplifying the Accounting for Income Taxes ASU 2019-12 modifies ASC 740, Income Taxes, by simplifying accounting for income taxes. As part of its overall simplification initiative to reduce costs and complexity of applying accounting standards while maintaining or improving the usefulness of the information provided to users of financial statements, the FASB’s amendments may impact both interim and annual reporting periods. October 1, 2021 ASU 2020-06, Debt with Conversion and Other Options (Subtopic 470-20) and Derivatives and Hedging - Contracts in Entity’s Own Equity (Subtopic 815-40) ASU 2020-06 simplifies the accounting for certain financial instruments with characteristics of liabilities and equity by reducing the number of accounting models for convertible debt and convertible preferred stock. October 1, 2022

Acquisitions and Divestitures (

Acquisitions and Divestitures (Tables)	12 Months Ended
Acquisitions and Divestitures (Tables)	Sep. 30, 2021
Business Combination and Asset Acquisition [Abstract]
Schedule of purchase price adjustments and allocation	Adient recorded a purchase price allocation for the assets acquired and liabilities assumed based on their estimated fair values as of the September 30, 2021 acquisition date. The preliminary purchase price adjustments and allocation is as follows: Fair value allocation (in millions) CQADNT LFADNT Cash $ 55 $ 5 Accounts receivable 296 2 Inventory 37 5 Property, plant and equipment 86 8 Other assets 46 2 Goodwill 180 8 Intangible assets 234 6 Accounts payable (252) (19) Other liabilities (127) (4) Subtotal 555 13 Less: Interest already owned 103 — Less: Redeemable noncontrolling interest 194 — Total purchase consideration 258 13 Less: cash acquired 55 5 Net cash paid $ 203 $ 8

Inventories (Tables)

Inventories (Tables)	12 Months Ended
Inventories (Tables)	Sep. 30, 2021
Inventory Disclosure [Abstract]
Schedule of inventories	Inventories consisted of the following: September 30, (in millions) 2021 2020 Raw materials and supplies $ 750 $ 530 Work-in-process 29 22 Finished goods 197 133 Inventories $ 976 $ 685

Property, Plant and Equipment (

Property, Plant and Equipment (Tables)	12 Months Ended
Property, Plant and Equipment (Tables)	Sep. 30, 2021
Property, Plant and Equipment [Abstract]
Schedule of property, plant and equipment	Property, plant and equipment consisted of the following: September 30, (in millions) 2021 2020 Buildings and improvements $ 1,228 $ 1,224 Machinery and equipment 4,476 4,462 Construction in progress 162 256 Land 100 107 Total property, plant and equipment 5,966 6,049 Less: accumulated depreciation (4,359) (4,468) Property, plant and equipment - net $ 1,607 $ 1,581

Goodwill and Other Intangible_2

Goodwill and Other Intangible Assets (Tables)	12 Months Ended
Goodwill and Other Intangible Assets (Tables)	Sep. 30, 2021
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) Americas EMEA Asia Total Balance at September 30, 2019 $ 638 $ 429 $ 1,083 $ 2,150 Business divestitures (21) (80) — (101) Currency translation and other (11) 19 — 8 Balance at September 30, 2020 $ 606 $ 368 $ 1,083 $ 2,057 Business acquisitions — — 188 188 Business divestitures — (11) — (11) Currency translation and other 1 (3) (20) (22) Balance at September 30, 2021 $ 607 $ 354 $ 1,251 $ 2,212
Schedule of other intangible assets	Adient's other intangible assets, primarily from business acquisitions valued based on independent appraisals, consisted of: September 30, 2021 September 30, 2020 (in millions) Gross Accumulated Net Gross Accumulated Net Intangible assets Patented technology $ 86 $ (19) $ 67 $ 27 $ (19) $ 8 Customer relationships 649 (178) 471 424 (103) 321 Trademarks 26 (21) 5 41 (27) 14 Miscellaneous 24 (12) 12 110 (10) 100 Total intangible assets $ 785 $ (230) $ 555 $ 602 $ (159) $ 443

Product Warranties (Tables)

Product Warranties (Tables)	12 Months Ended
Product Warranties (Tables)	Sep. 30, 2021
Product Warranties Disclosures [Abstract]
Schedule of product warranty liability	The changes in Adient's total product warranty liability are as follows: September 30, (in millions) 2021 2020 Balance at beginning of period $ 24 $ 22 Accruals for warranties issued during the period 9 9 Changes in accruals related to pre-existing warranties (including changes in estimates) (2) 1 Changes in accruals related to business acquisitions 1 — Changes in accruals related to business divestitures (1) (1) Settlements made (in cash or in kind) during the period (8) (7) Balance at end of period $ 23 $ 24

Leases (Tables)

Leases (Tables)	12 Months Ended
Leases (Tables)	Sep. 30, 2021
Leases [Abstract]
Lease costs	The components of lease costs for the years ended September 30, 2021 and 2020 were as follows: Year Ended September 30, (in millions) 2021 2020 Operating lease cost $ 125 $ 125 Short-term lease cost 20 24 Total lease cost $ 145 $ 149 Supplemental cash flow information related to leases was as follows: Year Ended September 30, (in millions) 2021 2020 Right-of-use assets obtained in exchange for lease obligations: Operating leases (non-cash activity) $ 109 $ 79 Operating cash flows: Cash paid for amounts included in the measurement of lease liabilities $ 126 $ 125
Lease assets and liabilities included in the consolidated statement of financial position	Operating lease right-of-use assets and lease liabilities included in the consolidated statement of financial position were as follows: September 30, (in millions) 2021 2020 Operating leases: Operating lease right-of-use assets Other noncurrent assets $ 335 $ 334 Operating lease liabilities - current Other current liabilities $ 89 $ 95 Operating lease liabilities - noncurrent Other noncurrent liabilities 246 244 $ 335 $ 339 Weighted average remaining lease term: Operating leases 6 years 5 years Weighted average discount rate: 5.2 % 5.9 % Operating leases
Lessee, operating lease, liability, maturity	Maturities of operating lease liabilities and minimum payments for operating leases having initial or remaining non-cancelable terms in excess of one year as of September 30, 2021 were as follows: Fiscal years (in millions) Operating Leases 2022 $ 107 2023 83 2024 61 2025 42 2026 27 Thereafter 71 Total lease payments 391 Less: imputed interest (56) Present value of lease liabilities $ 335

Debt and Financing Arrangemen_2

Debt and Financing Arrangements (Tables)	12 Months Ended
Debt and Financing Arrangements (Tables)	Sep. 30, 2021
Debt Disclosure [Abstract]
Schedule of long term debt	Long-term and short-term debt consisted of the following: September 30, (in millions) 2021 2020 Long-term debt: Term Loan B - LIBOR plus 3.50% due in 2028 $ 998 $ 790 4.875% Notes due in 2026 795 797 3.50% Notes due in 2024 1,161 1,173 7.00% Notes due in 2026 — 800 9.00% Notes due in 2025 600 600 European Investment Bank Loan - EURIBOR plus 1.58% due in 2022 156 — Finance lease obligation 1 — Less: debt issuance costs (32) (55) Gross long-term debt 3,679 4,105 Less: current portion 167 8 Net long-term debt $ 3,512 $ 4,097 Short-term debt: European Investment Bank Loan - EURIBOR plus 1.58% due in 2022 $ — $ 194 Other bank borrowings (1) 17 8 Total short-term debt $ 17 $ 202 (1) The weighted average interest rates on short-term debts, based on levels of debt maintained in various jurisdictions, were 3.8% and 1.6% at September 30, 2021 and 2020, respectively.
Schedule of maturities of long-term debt	Principal payments required on long-term debt during the next five years are as follows: Year Ended (in millions) 2022 2023 2024 2025 2026 Principal payments $ 167 $ 10 $ 1,170 $ 610 $ 805
Schedule of net financing charges	Adient's net financing charges in the consolidated statements of income (loss) contained the following components: Year Ended September 30, (in millions) 2021 2020 2019 Interest expense, net of capitalized interest costs $ 207 $ 216 $ 167 Banking fees and debt issuance cost amortization 32 18 26 Interest income (7) (11) (11) Premium paid on repurchase of debt 49 — — Derivative loss on Yanfeng transaction 30 — — (Gain) on extinguishment of debt — (3) — Net financing charges $ 311 $ 220 $ 182

Derivative Instruments and He_2

Derivative Instruments and Hedging Activities (Tables)	12 Months Ended
Derivative Instruments and Hedging Activities (Tables)	Sep. 30, 2021
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 Derivatives and Hedging September 30, (in millions) 2021 2020 2021 2020 Other current assets Foreign currency exchange derivatives $ 8 $ 5 $ — $ — Other noncurrent assets Foreign currency exchange derivatives — — 1 — Total assets $ 8 $ 5 $ 1 $ — Other current liabilities Foreign currency exchange derivatives $ 11 $ 34 $ 13 $ — Cross-currency interest rate swaps — 1 — — Other noncurrent liabilities Foreign currency exchange derivatives 4 5 — — Long-term debt Foreign currency denominated debt 1,161 1,173 — — Total liabilities $ 1,176 $ 1,213 $ 13 $ —
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 September 30, (in millions) 2021 2020 2021 2020 Gross amount recognized $ 9 $ 5 $ 1,189 $ 1,213 Gross amount eligible for offsetting (9) (5) (9) (5) Net amount $ — $ — $ 1,180 $ 1,208
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: Year Ended (in millions) 2021 2020 2019 Foreign currency exchange derivatives $ 29 $ (37) $ (5) The following table presents the location and amount of the effective portion of pretax gains (losses) on cash flow hedges reclassified from AOCI into Adient's consolidated statements of income: (in millions) Year Ended 2021 2020 2019 Foreign currency exchange derivatives Cost of sales $ 2 $ (16) $ (4) 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) Year Ended 2021 2020 2019 Foreign currency exchange derivatives Cost of sales $ (4) $ (4) $ (2) Equity swap Selling, general and administrative — — (13) Foreign currency exchange derivatives Net financing charges (30) 1 5 Total $ (34) $ (3) $ (10)

Fair Value Measurements (Tables

Fair Value Measurements (Tables)	12 Months Ended
Fair Value Measurements (Tables)	Sep. 30, 2021
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. Refer to Note 14, "Retirement Plans," of the notes to consolidated financial statements for fair value tables of pension assets. Fair Value Measurements Using: (in millions) Total as of Quoted Prices Significant Significant Other current assets Foreign currency exchange derivatives $ 8 $ — $ 8 $ — Other noncurrent assets Foreign currency exchange derivatives 1 — 1 — Total assets $ 9 $ — $ 9 $ — Other current liabilities Foreign currency exchange derivatives $ 24 $ — $ 24 $ — Other noncurrent liabilities Foreign currency exchange derivatives 4 — 4 — Total liabilities $ 28 $ — $ 28 $ — Fair Value Measurements Using: (in millions) Total as of Quoted Prices Significant Significant Other current assets Foreign currency exchange derivatives $ 5 $ — $ 5 $ — Total assets $ 5 $ — $ 5 $ — Other current liabilities Foreign currency exchange derivatives $ 34 $ — $ 34 $ — Cross currency interest rate swaps 1 — 1 — Other noncurrent liabilities Foreign currency exchange derivatives 5 — 5 — Total liabilities $ 40 $ — $ 40 $ —

Stock-Based Compensation (Table

Stock-Based Compensation (Tables)	12 Months Ended
Stock-Based Compensation (Tables)	Sep. 30, 2021
Share-based Payment Arrangement [Abstract]
Schedule of nonvested restricted stock awards	A summary of the status of nonvested restricted stock awards at September 30, 2021, and changes for the fiscal year then ended, is presented below: Weighted Restricted Shares/Units Nonvested, September 30, 2020 $ 22.27 1,334,839 Granted $ 28.88 548,458 Vested $ 21.22 (697,026) Forfeited $ 23.72 (37,383) Nonvested, September 30, 2021 $ 26.01 1,148,888
Schedule of nonvested PSUs	A summary of the status of Adient's nonvested PSUs at September 30, 2021, and changes for the fiscal year then ended is presented below: Weighted Performance Shares/Units Nonvested, September 30, 2020 $ 26.07 903,401 Granted $ 27.84 379,629 Vested $ 84.97 (5,958) Forfeited $ 69.91 (53,892) Nonvested, September 30, 2021 $ 24.40 1,223,180
Schedule of stock option activity	A summary of stock option activity at September 30, 2021, and changes for the year then ended, is presented below: Weighted Shares Weighted Aggregate Outstanding, September 30, 2020 $ 40.09 511,499 Exercised $ 42.06 (395,420) Forfeited or expired $ 36.06 (22,289) Outstanding, September 30, 2021 $ 32.77 93,790 1.6 $ 2 Exercisable, September 30, 2021 $ 32.77 93,790 1.6 $ 2 Former Parent outstanding and exercisable, September 30, 2021 $ 25.71 55,592 1 $ 2 Adient outstanding and exercisable, September 30, 2021 $ 43.05 38,198 2.6 $ — Total outstanding and exercisable, September 30, 2021 $ 32.77 93,790 1.6 $ 2
Schedule of SAR activity	A summary of SAR activity at September 30, 2021, and changes for the year then ended, is presented below: Weighted Shares Weighted Aggregate Outstanding, September 30, 2020 $ 32.78 171,100 Exercised $ 30.14 (53,844) Forfeited or expired $ 39.52 (13,372) Outstanding, September 30, 2021 $ 33.29 103,884 1.8 $ 3 Exercisable, September 30, 2021 $ 33.29 103,884 1.8 $ 3 Former Parent outstanding and exercisable, September 30, 2021 $ 33.00 94,340 1.8 $ 3 Adient outstanding and exercisable, September 30, 2021 $ 36.17 9,544 1.7 $ — Total outstanding and exercisable, September 30, 2021 $ 33.29 103,884 1.8 $ 3

Equity and Noncontrolling Int_2

Equity and Noncontrolling Interests (Tables)	12 Months Ended
Equity and Noncontrolling Interests (Tables)	Sep. 30, 2021
Equity [Abstract]
Schedule of AOCI	The following table presents changes in AOCI attributable to Adient: Year Ended September 30, (in millions) 2021 2020 2019 Foreign currency translation adjustments Balance at beginning of period $ (634) $ (558) $ (523) Aggregate adjustment for the period, net of tax 17 (76) (35) Balance at end of period (617) (634) (558) Realized and unrealized gains (losses) on derivatives Balance at beginning of period (28) (8) (7) Current period changes in fair value, net of tax 22 (34) (5) Reclassification to income, net of tax (2) 14 4 Balance at end of period (8) (28) (8) Pension plans Balance at beginning of period (3) (3) (1) Net reclassifications to AOCI 1 — (2) Balance at end of period (2) (3) (3) Accumulated other comprehensive income (loss), end of period $ (627) $ (665) $ (569)
Schedule of changes in redeemable noncontrolling interest	The following table presents changes in the redeemable noncontrolling interests: Year Ended September 30, (in millions) 2021 2020 2019 Beginning balance $ 43 $ 51 $ 47 Net income 25 19 30 Foreign currency translation adjustments (8) (4) 3 Dividends (14) (23) (29) Business acquisition 194 — — Ending balance $ 240 $ 43 $ 51

Retirement Plans (Tables)

Retirement Plans (Tables)	12 Months Ended
Retirement Plans (Tables)	Sep. 30, 2021
Retirement Benefits [Abstract]
Schedule of projected benefit payments	Projected benefit payments from the plans as of September 30, 2021 are estimated as follows (in millions): 2022 $ 21 2023 24 2024 23 2025 25 2026 27 2027-2031 166
Schedule of plan assets by asset category	Adient's plan assets by asset category, are as follows: Fair Value Measurements Using: (in millions) Total as of Quoted Prices Significant Significant Net Asset Value (NAV) Pension Cash $ 5 $ 5 $ — $ — $ — Equity Securities Domestic 12 2 2 — 8 International - Developed 44 27 7 — 10 International - Emerging 2 — 2 — — Fixed Income Securities Government 237 45 168 — 24 Corporate/Other 82 34 38 — 10 Hedge Fund 88 — 88 — — Real Estate 23 — — 7 16 Total $ 493 $ 113 $ 305 $ 7 $ 68 Fair Value Measurements Using: (in millions) Total as of Quoted Prices Significant Significant Net Asset Value (NAV) Pension Cash $ 37 $ 37 $ — $ — $ — Equity Securities Domestic 15 1 7 — 7 International - Developed 51 29 11 — 11 International - Emerging 3 — 3 — — Fixed Income Securities Government 219 63 128 — 28 Corporate/Other 64 42 11 — 11 Hedge Fund 75 — 75 — — Real Estate 22 — — 6 16 Total $ 486 $ 172 $ 235 $ 6 $ 73
Schedule of changes in fair value of pension assets	The following sets forth a summary of changes in the fair value of pension assets measured using significant unobservable inputs (Level 3): (in millions) Real Estate Pension Asset value as of September 30, 2019 $ 6 Redemptions — Asset value as of September 30, 2020 $ 6 Redemptions — Unrealized gain 1 Asset value as of September 30, 2021 $ 7
Schedule of changes in projected benefit obligations, changes in plan assets and funded status	The table that follows contains the ABO and reconciliations of the changes in the PBO, the changes in plan assets and the funded status: Pension Benefits (in millions) 2021 2020 Accumulated Benefit Obligation $ 552 $ 582 Change in Projected Benefit Obligation: Projected benefit obligation at beginning of year $ 606 $ 598 Service cost 8 7 Interest cost 9 10 Actuarial (gain) loss (29) 16 Benefits paid (20) (22) Settlements and curtailments (16) (11) Divestitures (2) (12) Currency translation adjustment 18 20 Projected benefit obligation at end of year $ 574 $ 606 Change in Plan Assets: Fair value of plan assets at beginning of year $ 486 $ 470 Actual return on plan assets 4 12 Employer contributions/(distributions) 23 19 Benefits paid (20) (22) Settlements and curtailments (16) (10) Divestitures — (1) Currency translation adjustment 16 18 Fair value of plan assets at end of year $ 493 $ 486 Funded status $ (81) $ (120) Amounts recognized in the statement of financial position consist of: Prepaid benefit cost $ 51 $ 26 Accrued benefit liability (132) (146) Net amount recognized $ (81) $ (120)
Schedule of weighted average assumptions	Pension Benefits U.S. Plans Non-U.S. Plans 2021 2020 2021 2020 Weighted Average Assumptions (1) : Discount rate (2) 3.06 % 2.91 % 1.71 % 1.87 % Rate of compensation increase N/A N/A 3.06 % 3.64 % (1) Plan assets and obligations are determined based on a September 30 measurement date. (2) Adient considers the expected benefit payments on a plan-by-plan basis when setting assumed discount rates. As a result, Adient uses different discount rates for each plan depending on the plan jurisdiction, the demographics of participants and the expected timing of benefit payments. For the U.S. pension plan, Adient uses a discount rate provided by an independent third party calculated based on an appropriate mix of high quality bonds. For the non-U.S. pension plans, Adient consistently uses the relevant country specific benchmark indices for determining the various discount rates.
Schedule of components and key assumptions of net periodic benefit cost	The tables that follow contain the components and key assumptions of net periodic benefit cost related to Adient’s pension plans: Pension Benefits (in millions) 2021 2020 2019 Components of Net Periodic Benefit Cost (Credit): Service cost $ 8 $ 7 $ 7 Interest cost 9 10 13 Expected return on plan assets (18) (19) (18) Net actuarial (gain) loss (15) 22 49 Settlement (gain) loss — 1 2 Net periodic benefit cost (credit) $ (16) $ 21 $ 53 Pension Benefits U.S. Plans Non-U.S. Plans 2021 2020 2019 2021 2020 2019 Expense Assumptions: Discount rate 2.91 % 3.34 % 4.29 % 1.70 % 1.85 % 2.71 % Expected return on plan assets 5.75 % 5.75 % 5.00 % 3.68 % 4.01 % 4.08 % Rate of compensation increase N/A NA NA 4.15 % 3.66 % 3.46 %

Restructuring and Impairment _2

Restructuring and Impairment Costs (Tables)	12 Months Ended
Restructuring and Impairment Costs (Tables)	Sep. 30, 2021
Restructuring and Related Activities [Abstract]
Schedule of restructuring reserve	The restructuring actions are expected to be substantially completed in fiscal 2022. (in millions) Employee Severance and Termination Benefits Total Original reserve $ 27 $ 27 Utilized—cash (5) (5) Balance at September 30, 2021 $ 22 $ 22 The following table summarizes the changes in Adient's 2020 Plan reserve: (in millions) Employee Severance and Termination Benefits Other Currency Translation Total Original Reserve $ 203 $ 2 $ — $ 205 Utilized—cash (35) — — (35) Noncash adjustment—other — (2) 1 (1) Balance at September 30, 2020 $ 168 $ — $ 1 $ 169 Utilized—cash $ (87) $ — $ — (87) Noncash adjustment—underspend/other $ (6) $ — $ 1 (5) Balance at September 30, 2021 $ 75 $ — $ 2 $ 77 (in millions) Employee Severance and Termination Benefits Other Currency Translation Total Original Reserve $ 101 $ 4 $ — $ 105 Utilized—cash (32) — — (32) Utilized—noncash — (1) (2) (3) Balance at September 30, 2019 $ 69 $ 3 $ (2) $ 70 Utilized—cash (30) — — (30) Utilized—noncash — — 2 2 Noncash adjustment—underspend (7) — — (7) Balance at September 30, 2020 $ 32 $ 3 $ — $ 35 Utilized—cash (24) — — (24) Noncash adjustment—underspend/other — (3) 1 (2) Balance at September 30, 2021 $ 8 $ — $ 1 $ 9

Income Taxes (Tables)

Income Taxes (Tables)	12 Months Ended
Income Taxes (Tables)	Sep. 30, 2021
Income Tax Disclosure [Abstract]
Schedule of income before income tax, domestic and foreign	Consolidated income (loss) before income taxes and noncontrolling interests for the years ended September 30, 2021, 2020, and 2019 is as follows: Year Ended (in millions) 2021 2020 2019 Ireland $ (1) $ (3) $ (1) United States (244) (111) (170) Other Foreign 1,684 (315) 173 Income before income taxes and noncontrolling interests $ 1,439 $ (429) $ 2
Schedule of components of the provision (benefit) for income taxes	The components of the provision (benefit) for income taxes are as follows: Year Ended (in millions) 2021 2020 2019 Current Ireland $ 1 $ — $ — US - Federal and State 1 (1) 4 Other Foreign 207 91 118 209 90 122 Deferred Ireland 1 — — US - Federal and State (1) — 1 Other Foreign 40 (33) 287 40 (33) 288 Income tax provision $ 249 $ 57 $ 410
Schedule of effective tax rate reconciliation	The reconciliation between the Irish statutory income tax rate, and Adient’s effective tax rate is as follows: Year Ended (in millions) 2021 2020 2019 Tax expense at Ireland statutory rate $ 180 $ (54) $ — State and local income taxes, net of federal benefit (15) (30) (41) Foreign tax rate differential (6) (127) (109) Notional interest deduction (10) (44) (63) Credits and incentives (11) (7) (9) Goodwill impairment — 9 — Repatriation of foreign earnings 18 18 31 Foreign exchange — (1) 2 Impact of enacted tax rate changes (26) (3) (5) Audit settlements and change in uncertain tax positions 24 56 107 Change in valuation allowance (85) 332 503 Impairment of subsidiaries 35 (24) (3) Tax impact of corporate equity transactions 133 (77) — Other 12 9 (3) Income tax provision $ 249 $ 57 $ 410
Schedule of deferred taxes	Deferred taxes are classified in the consolidated statements of financial position as follows: September 30, (in millions) 2021 2020 Other noncurrent assets $ 134 $ 178 Other noncurrent liabilities (212) (175) Net deferred tax asset/(liability) $ (78) $ 3
Schedule of temporary differences and carryforwards	Temporary differences and carryforwards which gave rise to deferred tax assets and liabilities included: September 30, (in millions) 2021 2020 Deferred tax assets: Accrued expenses and reserves $ 126 $ 115 Employee and retiree benefits 52 53 Net operating loss and other credit carryforwards 1,056 1,072 Property, plant and equipment 159 163 Intangible assets 181 257 Operating lease liabilities 79 80 Foreign currency adjustments — 17 Research and development 23 20 Other 12 3 1,688 1,780 Valuation allowances (1,637) (1,656) 51 124 Deferred tax liabilities: Unremitted earnings of foreign subsidiaries 32 41 Indirect tax credits 18 — Operating lease right-of-use assets 79 80 129 121 Net deferred tax asset/(liability) $ (78) $ 3
Schedule of earliest year open by major jurisdiction	The following table provides the earliest open tax year by major jurisdiction for which Adient could be subject to income tax examination by the tax authorities: Tax Jurisdiction Earliest Year Open Brazil 2016 China 2011 Czech Republic 2013 France 2018 Germany 2016 Hong Kong 2015 Japan 2016 Luxembourg 2014 Mexico 2015 Poland 2011 Spain 2016 United Kingdom 2015 United States 2017
Schedule of unrecognized tax benefits	A reconciliation of the beginning and ending amount of unrecognized tax benefits is as follows: Year Ended September 30, (in millions) 2021 2020 2019 Beginning balance $ 483 $ 414 $ 288 Additions for tax positions related to the current year 29 96 108 Additions for tax positions of prior years 11 17 45 Reductions for tax positions of prior years (9) (38) (22) Settlements with taxing authorities (12) (4) — Statute closings (3) (2) (5) Ending balance $ 499 $ 483 $ 414

Segment Information (Tables)

Segment Information (Tables)	12 Months Ended
Segment Information (Tables)	Sep. 30, 2021
Segment Reporting [Abstract]
Schedule of financial information for reportable segments	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, restructuring and impairment costs, restructuring related-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. Year Ended (in millions) 2021 2020 2019 Net Sales Americas $ 6,164 $ 5,889 $ 7,785 EMEA 5,564 5,148 6,675 Asia 2,123 1,822 2,337 Eliminations (171) (189) (271) Total net sales $ 13,680 $ 12,670 $ 16,526 Year Ended (in millions) 2021 2020 2019 Adjusted EBITDA Americas $ 232 $ 228 $ 210 EMEA 277 101 161 Asia 486 424 513 Corporate-related costs (1) (78) (80) (97) Restructuring and impairment costs (2) (21) (238) (176) Purchase accounting amortization (3) (50) (40) (44) Restructuring related charges (4) (9) (20) (31) Gain (loss) on business divestitures - net (5) (26) (13) — Gain on sale / (impairment) of nonconsolidated partially-owned affiliates (6) 1,214 (231) — Depreciation (285) (295) (278) Stock based compensation (36) (15) (20) Other items (7) 22 (16) (9) Earnings (loss) before interest and income taxes 1,726 (195) 229 Net financing charges (311) (220) (182) Other pension income (expense) 24 (14) (45) Income (loss) before income taxes $ 1,439 $ (429) $ 2 Notes: (1) Corporate-related costs not allocated to the segments include executive office, communications, corporate development, legal and corporate finance. (2) Reflects 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. Included in restructuring charges in fiscal 2021 is a $9 million held for sale non-cash impairment charge in EMEA, and a $1 million non-cash pre-tax impairment charge related to long-lived assets in EMEA. Included in restructuring charges in fiscal 2020 is a non-cash pre-tax impairment related to China intangible assets of $24 million, held for sale asset impairments of $21 million, and $8 million of other long-lived asset impairments. Included in restructuring charges in fiscal 2019 is a $66 million non-cash pre-tax impairment charge related to long-lived assets ($11 million in the Americas and $55 million in EMEA) and an $18 million non-cash impairment charge related to assets held for sale ($6 million in the Americas and $12 million in Asia). Refer to Note 6, "Goodwill and Other Intangible Assets," Note 15, "Restructuring and Impairment Costs," and Note 16, "Impairment of Long-Lived Assets," of the notes to the consolidated financial statements for more information. (3) Reflects amortization of intangible assets including those related to partially owned affiliates recorded within equity income. (4) Reflects restructuring related charges for costs that are directly attributable to restructuring activities, but do not meet the definition of restructuring under ASC 420 along with restructuring costs at partially owned affiliates recorded within equity income. (5) The year ended September 30, 2021 includes a $21 million loss associated with certain aspects of the 2021 Yanfeng Transaction and a $5 million loss on sale of non-core assets in China. The year ended September 30, 2020 includes a $21 million loss of sale of RECARO and $4 million loss on deconsolidation of Aerospace, partially offset by a $12 million gain on completion of the 2020 Yanfeng Transaction. (6) The year ended September 30, 2021 includes a gain associated with the 2021 Yanfeng Transaction of $1,181 million and a gain of $33 million on the sale of Adient's interest in SJA. The year ended September 30, 2020 includes non-cash impairment charges related to Adient's YFAI investment balance recorded in conjunction with the 2020 Yanfeng Transaction. All of these impacts have been recorded within the equity income line in the consolidated statements of income.
Reconciliation of other significant reconciling items from segments to consolidated	Additional Segment Information Year Ended September 30, 2021 Reportable Segments Reconciling Items (1) Consolidated (in millions) Americas EMEA Asia Net Sales $ 6,164 $ 5,564 $ 2,123 $ (171) $ 13,680 Equity Income (1) 7 265 1,213 1,484 Total Assets 2,888 2,473 3,187 2,230 10,778 Depreciation 121 132 32 — 285 Amortization 13 14 18 — 45 Capital Expenditures 131 104 25 — 260 (1) Reconciling items include the elimination of intercompany transactions, corporate-related assets and amounts to reconcile to consolidated totals. Specific reconciling items for equity income represents a gain associated with the 2021 Yanfeng Transaction of $1,181 million, a gain of $33 million on the sale of Adient's interest in SJA, a $5 million gain on previously held interest at YFAS, offset by $5 million of purchase accounting amortization and $1 million of restructuring related charges. Corporate-related assets primarily include cash and deferred income tax assets. Year Ended September 30, 2020 Reportable Segments Reconciling Items (1) Consolidated (in millions) Americas EMEA Asia Net Sales $ 5,889 $ 5,148 $ 1,822 $ (189) $ 12,670 Equity Income 1 8 256 (243) 22 Total Assets 3,019 2,658 2,868 1,716 10,261 Depreciation 128 129 38 — 295 Amortization 13 8 16 — 37 Capital Expenditures 138 164 24 — 326 (1) Reconciling items include the elimination of intercompany transactions, corporate-related assets and amounts to reconcile to consolidated totals. Specific reconciling items for equity income represents a $231 million non-cash impairment of Adient's YFAI investment, $8 million of restructuring related charges, $3 million of purchase accounting amortization and a $1 million charge for tax adjustments associated with YFAI. Corporate-related assets primarily include cash and deferred income tax assets. Year Ended September 30, 2019 Reportable Segments Reconciling Items (1) Consolidated (in millions) Americas EMEA Asia Net Sales $ 7,785 6,675 $ 2,337 (271) $ 16,526 Equity Income 3 13 270 (11) 275 Total Assets 3,237 2,716 3,416 973 10,342 Depreciation 109 126 43 — 278 Amortization 14 5 18 3 40 Capital Expenditures 190 237 41 — 468 (1) Reconciling items include the elimination of intercompany transactions, corporate-related assets, depreciation and amortization, and amounts to reconcile to consolidated totals. Specific reconciling items included in equity income are $4 million of purchase accounting amortization related to the YFAI joint venture, $5 million of restructuring related charges and $2 million of tax adjustments at YFAI. Corporate-related assets primarily include cash and deferred income tax assets.
Schedule of operations by geographical areas	Financial information relating to Adient's operations by geographic area is as follows: Net Sales Year Ended September 30, (in millions) 2021 2020 2019 Americas United States $ 5,500 $ 4,983 $ 6,435 Mexico 2,298 2,004 2,709 Other Americas 312 318 435 Regional Elimination (1,946) (1,416) (1,794) 6,164 5,889 7,785 EMEA Germany 1,101 1,061 1,463 Czech Republic 1,155 1,118 1,431 Other EMEA 4,761 4,392 5,616 Regional Elimination (1,453) (1,423) (1,835) 5,564 5,148 6,675 Asia China 642 517 529 Thailand 469 400 614 Japan 331 332 529 Other Asia 705 600 668 Regional Elimination (24) (27) (3) 2,123 1,822 2,337 Inter-segment elimination (171) (189) (271) Total $ 13,680 $ 12,670 $ 16,526 Long-Lived Assets (consisting of net property, plant and equipment) Year Ended September 30, (in millions) 2021 2020 Americas United States $ 467 $ 472 Mexico 173 171 Other Americas 22 20 662 663 EMEA Germany 180 203 Poland 145 142 Czech Republic 41 44 Other EMEA 310 337 676 726 Asia China 125 38 Thailand 38 40 Japan 58 64 Other Asia 48 50 269 192 Total $ 1,607 $ 1,581

Nonconsolidated Partially-Own_2

Nonconsolidated Partially-Owned Affiliates (Tables)	12 Months Ended
Nonconsolidated Partially-Owned Affiliates (Tables)	Sep. 30, 2021
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: % ownership at September 30, Name of key partially-owned affiliate 2021 2020 KEIPER Seating Mechanisms Co., Ltd. (KEIPER, previously AYM) 50.0% 50.0% Changchun FAWAY Adient Automotive Systems Co. Ltd. (CFAA) 49.0% 49.0% Yanfeng Adient Seating Co., Ltd. (YFAS) —% 49.9% Year Ended September 30, (in millions) 2021 2020 2019 Income statement data: Net sales $ 8,809 $ 9,538 $ 15,555 Gross profit $ 1,008 $ 1,111 $ 1,721 Net income $ 733 $ 591 $ 667 Net income attributable to the entity $ 682 $ 563 $ 629 September 30, (in millions) 2021 2020 Balance sheet data: Current assets $ 1,792 $ 4,222 Noncurrent assets $ 874 $ 1,579 Current liabilities $ 1,841 $ 4,213 Noncurrent liabilities $ 145 $ 87 Noncontrolling interests $ — $ 105

Related Party Transactions (Tab

Related Party Transactions (Tables)	12 Months Ended
Related Party Transactions (Tables)	Sep. 30, 2021
Related Party Transactions [Abstract]
Schedule of related party transactions	The following table sets forth the location and amounts of net sales to and purchases from related parties included in Adient's consolidated statements of income (loss): Year Ended September 30, (in millions) 2021 2020 2019 Net sales to related parties Net sales $ 273 $ 347 $ 386 Purchases from related parties Cost of sales 558 566 704 The following table sets forth the location and amount of accounts receivable due from and payable to related parties in Adient's consolidated statements of financial position: September 30, (in millions) 2021 2020 Accounts receivable due from related parties Accounts receivable $ 30 $ 49 Accounts payable due to related parties Accounts payable 41 105

Basis of Presentation and Sum_4

Basis of Presentation and Summary of Significant Accounting Policies (Details) $ / shares in Units, $ in Millions	Oct. 01, 2019USD ($)	Apr. 30, 2020	Sep. 30, 2021USD ($)entity$ / sharesshares	Sep. 30, 2020USD ($)entity	Sep. 30, 2019USD ($)	Sep. 30, 2018USD ($)	Oct. 31, 2016$ / sharesshares
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Common stock, shares authorized (in shares) \| shares			500,000,000				500,000,000
Preferred stock, shares authorized (in shares) \| shares			100,000,000				100,000,000
Common stock, par value (in dollars per share) \| $ / shares			$ 0.001				$ 0.001
Preferred stock, par value (in dollars per share) \| $ / shares			$ 0.001				$ 0.001
Common stock, shares issued (in shares) \| shares			94,378,004				93,671,810
Number of VIE entities \| entity			2	2
Engineering, research and development, and other design and development costs			$ 278	$ 293
Accounting Standards Update [Extensible List]	Accounting Standards Update 2016-02 [Member]
Operating lease right-of-use assets			335	334
Present value of lease liabilities			335	339
Increase in opening accumulated deficit			(2,718)	(1,535)	$ (2,189)	$ (2,717)
Research and development costs			316	370	454
Research and development costs reimbursed by customers			210	223	291
Foreign currency translation gain (loss)			$ (8)	(25)	(12)
Cumulative effect, period of adoption, adjustment
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Operating lease right-of-use assets	$ 380			380
Present value of lease liabilities	384			$ 384
Increase in opening accumulated deficit	$ 4				$ 4
Other Asia
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Percentage of plants shutdown		50.00%
Stellantis N.V. \| Customer concentration risk \| Net sales
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Concentration risk (as percent)			13.00%	10.00%	11.00%
Volkswagen Group \| Customer concentration risk \| Net sales
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Concentration risk (as percent)			11.00%	10.00%	9.00%
Minimum \| Buildings and improvements
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Useful life			3 years
Minimum \| Machinery and equipment
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Useful life			3 years
Maximum \| Buildings and improvements
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Useful life			40 years
Maximum \| Machinery and equipment
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Useful life			15 years
Current assets
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Engineering, research and development, and other design and development costs			$ 66	$ 85
Costs for molds, dies and other tools to be reimbursed by customer			77	78
Noncurrent assets
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Engineering, research and development, and other design and development costs			212	208
Costs for molds, dies and other tools to be reimbursed by customer			8	6
Property, plant and equipment
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Costs for molds, dies and other tools with title			$ 62	$ 51

Basis of Presentation and Sum_5

Basis of Presentation and Summary of Significant Accounting Policies - VIE (Details) - USD ($) $ in Millions	Sep. 30, 2021	Sep. 30, 2020	Sep. 30, 2019
Variable Interest Entity [Line Items]
Current assets	$ 5,086	$ 4,482
Total assets	10,778	10,261	$ 10,342
Current liabilities	3,511	3,819
Noncurrent liabilities	4,309	4,864
Variable interest entity, primary beneficiary
Variable Interest Entity [Line Items]
Current assets	158	217
Noncurrent assets	88	74
Total assets	246	291
Current liabilities	143	204
Noncurrent liabilities	8	10
Total liabilities	$ 151	$ 214

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	12 Months Ended
	Sep. 30, 2021	Sep. 30, 2020	Sep. 30, 2019
Numerator:
Net income (loss) attributable to Adient	$ 1,108	$ (547)	$ (491)
Denominator:
Shares outstanding (in shares)	94.2	93.8	93.6
Effect of dilutive securities (in shares)	1.5	0	0
Diluted shares (in shares)	95.7	93.8	93.6
Earnings per share:
Basic (in dollars per share)	$ 11.76	$ (5.83)	$ (5.25)
Diluted (in dollars per share)	$ 11.58	$ (5.83)	$ (5.25)

Acquisitions and Divestitures -

Acquisitions and Divestitures - Narrative (Details) ¥ in Millions	Sep. 30, 2021USD ($)	Sep. 30, 2021CNY (¥)	Apr. 01, 2021USD ($)	Mar. 31, 2021USD ($)	Mar. 12, 2021USD ($)	Mar. 12, 2021CNY (¥)	Sep. 30, 2020USD ($)facilityemployee	Jun. 24, 2020USD ($)	Jan. 31, 2020USD ($)	Oct. 25, 2019USD ($)	Sep. 30, 2021USD ($)	Jun. 30, 2021USD ($)	Jun. 30, 2021CNY (¥)	Mar. 31, 2021USD ($)	Dec. 31, 2020USD ($)	Sep. 30, 2020USD ($)	Jun. 30, 2020USD ($)	Mar. 31, 2020	Dec. 31, 2019USD ($)	Mar. 31, 2019USD ($)	Dec. 31, 2018USD ($)	Mar. 31, 2021	Sep. 30, 2021USD ($)	Sep. 30, 2020USD ($)	Sep. 30, 2019USD ($)	Oct. 11, 2018
Business Acquisition [Line Items]
Business divestitures																							$ 785,000,000	$ 499,000,000	$ 0
Intangible asset gross	$ 785,000,000						$ 602,000,000				$ 785,000,000					$ 602,000,000							785,000,000	602,000,000
Acquisition of businesses, net of cash acquired																							211,000,000	0	0
Acquisition related costs																							14,000,000
Pro forma sales																							14,529,000,000	13,250,000,000
Pro forma net income																							1,142,000,000	(527,000,000)
Long-lived asset impairment charges															$ 9,000,000		$ 6,000,000			$ 66,000,000
Equity income (loss)																							1,484,000,000	22,000,000	275,000,000
Loss on business divestitures - net																							26,000,000	13,000,000	0
Initial contributions from joint ventures																					$ 28,000,000		0	0	28,000,000
Impairment																							0
Gain (loss) on deconsolidation																							26,000,000	13,000,000	0
France And Turkey
Business Acquisition [Line Items]
Long-lived asset impairment charges																							$ 9,000,000
Customer Relationships And Patented Technologies \| Minimum
Business Acquisition [Line Items]
Useful life																							10 years
Customer Relationships And Patented Technologies \| Maximum
Business Acquisition [Line Items]
Useful life																							12 years
CQADNT
Business Acquisition [Line Items]
Acquisition of businesses, net of cash acquired	203,000,000
Cash acquired	55,000,000
Intangible assets	234,000,000										234,000,000												$ 234,000,000
LFADNT
Business Acquisition [Line Items]
Acquisition of businesses, net of cash acquired	8,000,000
Cash acquired	5,000,000
Intangible assets	6,000,000										$ 6,000,000												$ 6,000,000
CQYFAS
Business Acquisition [Line Items]
Gain on previously-held interest	61,000,000
Net purchase consideration	271,000,000
Acquisition of businesses, net of cash acquired	211,000,000
Cash acquired	60,000,000
Yanfeng
Business Acquisition [Line Items]
Master agreement, license revenue payment					$ 59,000,000	¥ 385
AYM
Business Acquisition [Line Items]
Proceeds from intangible assets									$ 20,000,000
Automotive Fabrics Manufacturing \| Disposed of By Sale
Business Acquisition [Line Items]
Business divestitures							170,000,000
Cash divested from deconsolidation							4,000,000
Disposal group, including discontinued operation, goodwill							$ 80,000,000									$ 80,000,000								80,000,000
Number of facilities sold \| facility							11
Number of employees \| employee							1,300
Disposal group, including discontinued operation, revenue																								$ 99,000,000	130,000,000
Disposal group, including discontinued operation, operating income (loss)																									8,000,000
RECARO \| Disposed of By Sale
Business Acquisition [Line Items]
Loss on business divestitures - net																			$ 21,000,000
Yanfeng Adient Seating Co., Ltd. (YFAS)
Business Acquisition [Line Items]
Distributed earnings	$ 199,000,000	¥ 1,359			635,000,000	4,168
Dividends and interest paid												$ 436,000,000	¥ 2,809
RECARO \| Disposed of By Sale
Business Acquisition [Line Items]
Net sales																									148,000,000
Yanfeng Adient Seating Co., Ltd. (YFAS)
Business Acquisition [Line Items]
Ownership percentage	0.00%						49.90%				0.00%					49.90%							0.00%	49.90%
Proceeds from divestiture of interest in joint venture	$ 1,210,000,000	¥ 8,064
Potential payments to acquire interest in joint venture					271,000,000	1,754
Intangible asset gross					92,000,000		$ 92,000,000									$ 92,000,000								$ 92,000,000	$ 92,000,000
Finite-lived intangible assets, remaining amortization period																							18 years		18 years
Yanfeng Adient Seating Co., Ltd. (YFAS) \| Divestiture Of Interest In Joint Venture, Payment Period One
Business Acquisition [Line Items]
Proceeds from divestiture of interest in joint venture					519,000,000	3,446
Yanfeng Adient Seating Co., Ltd. (YFAS) \| Divestiture Of Interest In Joint Venture, Payment Period Two
Business Acquisition [Line Items]
Proceeds from divestiture of interest in joint venture					$ 691,000,000	4,618
Yanfeng Adient Seating Co., Ltd. (YFAS) \| Yanfeng
Business Acquisition [Line Items]
Ownership percentage					50.01%
AYM \| Yanfeng
Business Acquisition [Line Items]
Ownership percentage					50.00%
AYM \| Adient
Business Acquisition [Line Items]
Ownership percentage					50.00%
YFM
Business Acquisition [Line Items]
Proceeds from divestiture of interest in joint venture					$ 11,000,000	71
YFAT
Business Acquisition [Line Items]
Business divestitures					17,000,000	113
YFAT \| KEIPER Seating Mechanisms Co., Ltd
Business Acquisition [Line Items]
Proceeds from divestiture of interest in joint venture					6,000,000	38
CQADNT \| The Boxun Agreement
Business Acquisition [Line Items]
Proceeds from divestiture of interest in joint venture					126,000,000	825
Net cash payment \| ¥						194
GZDFAS \| Yanfeng Adient Seating Co., Ltd. (YFAS)
Business Acquisition [Line Items]
Proceeds from divestiture of interest in joint venture					56,000,000	371
YHAS \| Yanfeng Adient Seating Co., Ltd. (YFAS)
Business Acquisition [Line Items]
Business divestitures					$ 2,000,000	¥ 13
YFAI
Business Acquisition [Line Items]
Ownership percentage							30.00%		30.00%							30.00%								30.00%
Business divestitures									$ 369,000,000
Payments to acquire equity method investments, paid at closing									309,000,000
Payments to acquire equity method investments, paid on a deferred basis post-closing									$ 60,000,000
Equity method investments, percentage of distributable earnings to be paid out									30.00%
Proceeds from sale of equity method investments									$ 60,000,000
Proceeds from previous divestiture of interest in joint venture, earnout payments														$ 19,000,000
Proceeds from transactions									$ 329,000,000
Long-lived asset impairment charges								$ 9,000,000									$ 6,000,000		$ 216,000,000
Equity income (loss)																									$ 40,000,000
SJA
Business Acquisition [Line Items]
Proceeds from divestiture of interest in joint venture			$ 53,000,000	$ 58,000,000
Equity method investment, realized gain (loss) on disposal												$ 33,000,000		$ 33,000,000									$ 33,000,000
Adient Aerospace
Business Acquisition [Line Items]
Cash divested from deconsolidation										$ 37,000,000
Impairment										21,000,000
Adient Aerospace \| Americas
Business Acquisition [Line Items]
Gain (loss) on deconsolidation										$ 4,000,000
RECARO \| Americas
Business Acquisition [Line Items]
Loss on business divestitures - net																								$ 21,000,000
Rate of return
Business Acquisition [Line Items]
Measurement input	0.135										0.135												0.135
Significant Unobservable Inputs (Level 3) \| Measurement Input, Cap Rate \| Valuation, Income Approach \| Minimum
Business Acquisition [Line Items]
Reporting unit, measurement input																16.00%		15.00%				15.00%
Significant Unobservable Inputs (Level 3) \| Measurement Input, Cap Rate \| Valuation, Income Approach \| Maximum
Business Acquisition [Line Items]
Reporting unit, measurement input																18.50%		17.50%				17.50%
Significant Unobservable Inputs (Level 3) \| Measurement Input, Cap Rate \| Valuation, Income Approach \| Yanfeng Adient Seating Co., Ltd. (YFAS)
Business Acquisition [Line Items]
Reporting unit, measurement input											10.50%
Significant Unobservable Inputs (Level 3) \| Measurement Input, Cap Rate \| Valuation, Income Approach \| YFAI
Business Acquisition [Line Items]
Reporting unit, measurement input											15.00%
Yanfeng Adient Seating Co., Ltd. (YFAS) \| Yanfeng Adient Seating Co., Ltd. (YFAS)
Business Acquisition [Line Items]
Limited liability company or limited partnership, members or limited partners, ownership interest					49.99%	49.99%
Yanfeng Adient Seating Co., Ltd. (YFAS) \| YFM
Business Acquisition [Line Items]
Ownership percentage					70.00%
Yanfeng Adient Seating Co., Ltd. (YFAS) \| YFAT
Business Acquisition [Line Items]
Limited liability company or limited partnership, members or limited partners, ownership interest					75.00%	75.00%
Yanfeng Adient Seating Co., Ltd. (YFAS) \| CQADNT
Business Acquisition [Line Items]
Limited liability company or limited partnership, members or limited partners, ownership interest					50.00%	50.00%
Yanfeng \| Yanfeng Adient Seating Co., Ltd. (YFAS)
Business Acquisition [Line Items]
Limited liability company or limited partnership, members or limited partners, ownership interest					50.01%	50.01%
Yanfeng \| YFAI
Business Acquisition [Line Items]
Limited liability company or limited partnership, members or limited partners, ownership interest					70.00%	70.00%
Adient \| Yanfeng Adient Seating Co., Ltd. (YFAS)
Business Acquisition [Line Items]
Limited liability company or limited partnership, members or limited partners, ownership interest	49.99%	49.99%			49.99%	49.99%
Adient \| YFAT \| KEIPER Seating Mechanisms Co., Ltd
Business Acquisition [Line Items]
Limited liability company or limited partnership, members or limited partners, ownership interest					25.00%	25.00%
Adient \| CQADNT
Business Acquisition [Line Items]
Limited liability company or limited partnership, members or limited partners, ownership interest					100.00%	100.00%
Adient \| GZDFAS \| Yanfeng Adient Seating Co., Ltd. (YFAS)
Business Acquisition [Line Items]
Limited liability company or limited partnership, members or limited partners, ownership interest					25.00%	25.00%
Adient \| YHAS \| Yanfeng Adient Seating Co., Ltd. (YFAS)
Business Acquisition [Line Items]
Limited liability company or limited partnership, members or limited partners, ownership interest					10.00%	10.00%
Adient \| YFAI
Business Acquisition [Line Items]
Limited liability company or limited partnership, members or limited partners, ownership interest					30.00%	30.00%
Boxun \| CQADNT \| The Boxun Agreement
Business Acquisition [Line Items]
Limited liability company or limited partnership, members or limited partners, ownership interest					25.00%	25.00%
SJA
Business Acquisition [Line Items]
Limited liability company or limited partnership, members or limited partners, ownership interest				50.00%
Adient Aerospace
Business Acquisition [Line Items]
Ownership percentage										19.99%
Ownership interest (as percent)																										50.01%
Gain (loss) on deconsolidation																								$ 4,000,000

Acquisitions and Divestitures_2

Acquisitions and Divestitures - Fair Value Allocation (Details) - USD ($) $ in Millions	Sep. 30, 2021	Sep. 30, 2021	Sep. 30, 2020	Sep. 30, 2019
Business Acquisition [Line Items]
Goodwill	$ 2,212	$ 2,212	$ 2,057	$ 2,150
Total purchase consideration		211	$ 0	$ 0
CQADNT
Business Acquisition [Line Items]
Cash	55	55
Accounts receivable	296	296
Inventory	37	37
Property, plant and equipment	86	86
Other assets	46	46
Goodwill	180	180
Intangible assets	234	234
Accounts payable	(252)	(252)
Other liabilities	(127)	(127)
Total purchase consideration	555	555
Less: Interest already owned	103
Less: Redeemable noncontrolling interest	194	194
Total purchase consideration	258
Less: cash acquired	55
Total purchase consideration	203
LFADNT
Business Acquisition [Line Items]
Cash	5	5
Accounts receivable	2	2
Inventory	5	5
Property, plant and equipment	8	8
Other assets	2	2
Goodwill	8	8
Intangible assets	6	6
Accounts payable	(19)	(19)
Other liabilities	(4)	(4)
Total purchase consideration	13	13
Less: Interest already owned	0
Less: Redeemable noncontrolling interest	0	$ 0
Total purchase consideration	13
Less: cash acquired	5
Total purchase consideration	$ 8

Acquisitions and Divestitures_3

Acquisitions and Divestitures - Assets Held for Sale (Details) - USD ($) $ in Millions	1 Months Ended	2 Months Ended	3 Months Ended			12 Months Ended
	Oct. 31, 2021	Nov. 23, 2021	Dec. 31, 2020	Jun. 30, 2020	Mar. 31, 2019	Sep. 30, 2021	Sep. 30, 2020
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Assets held for sale						$ 49	$ 43
Asset impairment charge			$ 9	$ 6	$ 66
Expected proceeds assets held for sale						5
TURKEY \| Subsequent event
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Expected proceeds assets held for sale	$ 36	$ 48
France And Turkey
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Assets held for sale						11
Asset impairment charge						$ 9
Entities in China and Properties in U.S. \| Assets Held for Sale
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Asset impairment charge							21
Entities in China and Properties in U.S. \| Assets Held for Sale \| Reportable Segments \| Americas
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Asset impairment charge							12
Entities in China and Properties in U.S. \| Assets Held for Sale \| Reportable Segments \| China
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Asset impairment charge							$ 9

Inventories (Details)

Inventories (Details) - USD ($) $ in Millions	Sep. 30, 2021	Sep. 30, 2020
Inventory Disclosure [Abstract]
Raw materials and supplies	$ 750	$ 530
Work-in-process	29	22
Finished goods	197	133
Inventories	$ 976	$ 685

Property, Plant and Equipment_2

Property, Plant and Equipment (Details) - USD ($) $ in Millions	Sep. 30, 2021	Sep. 30, 2020
Property, Plant and Equipment [Line Items]
Total property, plant and equipment	$ 5,966	$ 6,049
Less: accumulated depreciation	(4,359)	(4,468)
Property, plant and equipment - net	1,607	1,581
Buildings and improvements
Property, Plant and Equipment [Line Items]
Total property, plant and equipment	1,228	1,224
Machinery and equipment
Property, Plant and Equipment [Line Items]
Total property, plant and equipment	4,476	4,462
Construction in progress
Property, Plant and Equipment [Line Items]
Total property, plant and equipment	162	256
Land
Property, Plant and Equipment [Line Items]
Total property, plant and equipment	$ 100	$ 107

Property, Plant and Equipment -

Property, Plant and Equipment - Leases (Details) - Buildings and improvements - USD ($) $ in Millions	Sep. 30, 2021	Sep. 30, 2020
Property Subject to or Available for Operating Lease [Line Items]
Properties in gross building and improvements	$ 15	$ 36
Accumulated depreciation in gross buildings and improvements	$ 9	$ 28

Goodwill and Other Intangible_3

Goodwill and Other Intangible Assets - Goodwill (Details) - USD ($) $ in Millions	12 Months Ended
	Sep. 30, 2021	Sep. 30, 2020
Goodwill [Roll Forward]
Goodwill, beginning balance	$ 2,057	$ 2,150
Business divestitures	(11)	(101)
Business acquisitions	188
Currency translation and other	(22)	8
Goodwill, ending balance	2,212	2,057
Americas
Goodwill [Roll Forward]
Goodwill, beginning balance	606	638
Business divestitures	0	(21)
Business acquisitions	0
Currency translation and other	1	(11)
Goodwill, ending balance	607	606
EMEA
Goodwill [Roll Forward]
Goodwill, beginning balance	368	429
Business divestitures	(11)	(80)
Business acquisitions	0
Currency translation and other	(3)	19
Goodwill, ending balance	354	368
Asia
Goodwill [Roll Forward]
Goodwill, beginning balance	1,083	1,083
Business divestitures	0	0
Business acquisitions	188
Currency translation and other	(20)	0
Goodwill, ending balance	$ 1,251	$ 1,083

Goodwill and Other Intangible_4

Goodwill and Other Intangible Assets - Additional Information (Details) - USD ($)	Sep. 30, 2021	Sep. 30, 2021	Dec. 31, 2020	Sep. 30, 2020	Jun. 30, 2020	Mar. 31, 2020	Mar. 31, 2019	Mar. 31, 2021	Sep. 30, 2021	Sep. 30, 2020	Sep. 30, 2019	Mar. 12, 2021
Goodwill [Line Items]
Impairment									$ 0
Intangible asset gross	$ 785,000,000	$ 785,000,000		$ 602,000,000					785,000,000	$ 602,000,000
Long-lived asset impairment charges			$ 9,000,000		$ 6,000,000		$ 66,000,000
Amortization of intangibles									45,000,000	37,000,000	$ 40,000,000
Anticipated amortization expense, 2022	54,000,000	54,000,000							54,000,000
Anticipated amortization expense, 2023	53,000,000	53,000,000							53,000,000
Anticipated amortization expense, 2024	51,000,000	51,000,000							51,000,000
Anticipated amortization expense, 2025	49,000,000	49,000,000							49,000,000
Anticipated amortization expense, 2026	48,000,000	48,000,000							$ 48,000,000
Yanfeng Adient Seating Co., Ltd. (YFAS)
Goodwill [Line Items]
Intangible asset gross				92,000,000						92,000,000	$ 92,000,000	$ 92,000,000
Finite-lived intangible assets, remaining amortization period									18 years		18 years
Impairment of definite-lived intangible assets		$ 86,000,000
Valuation, Income Approach \| Measurement Input, Cap Rate \| Significant Unobservable Inputs (Level 3) \| Yanfeng Adient Seating Co., Ltd. (YFAS)
Goodwill [Line Items]
Reporting unit, measurement input		10.50%
Customer relationships
Goodwill [Line Items]
Finite lived intangible assets acquired	176,000,000
Intangible asset gross	649,000,000	$ 649,000,000		424,000,000					$ 649,000,000	424,000,000
Impairment of definite-lived intangible assets							$ 4,000,000
Patented technology
Goodwill [Line Items]
Finite lived intangible assets acquired	60,000,000
Intangible asset gross	$ 86,000,000	$ 86,000,000		27,000,000					$ 86,000,000	$ 27,000,000
Asia
Goodwill [Line Items]
Long-lived asset impairment charges					27,000,000
Asia \| China
Goodwill [Line Items]
Long-lived asset impairment charges				$ 5,000,000
Asia \| Customer relationship intangible assets
Goodwill [Line Items]
Long-lived asset impairment charges					24,000,000
Asia \| Noncurrent assets \| China
Goodwill [Line Items]
Long-lived asset impairment charges					$ 3,000,000
Minimum \| Valuation, Income Approach \| Measurement Input, Cap Rate \| Significant Unobservable Inputs (Level 3)
Goodwill [Line Items]
Reporting unit, measurement input				16.00%		15.00%		15.00%
Maximum \| Valuation, Income Approach \| Measurement Input, Cap Rate \| Significant Unobservable Inputs (Level 3)
Goodwill [Line Items]
Reporting unit, measurement input				18.50%		17.50%		17.50%

Goodwill and Other Intangible_5

Goodwill and Other Intangible Assets - Intangible Assets (Details) - USD ($) $ in Millions	Sep. 30, 2021	Sep. 30, 2020
Finite-Lived Intangible Assets [Line Items]
Gross Carrying Amount	$ 785	$ 602
Accumulated Amortization	(230)	(159)
Net	555	443
Patented technology
Finite-Lived Intangible Assets [Line Items]
Gross Carrying Amount	86	27
Accumulated Amortization	(19)	(19)
Net	67	8
Customer relationships
Finite-Lived Intangible Assets [Line Items]
Gross Carrying Amount	649	424
Accumulated Amortization	(178)	(103)
Net	471	321
Trademarks
Finite-Lived Intangible Assets [Line Items]
Gross Carrying Amount	26	41
Accumulated Amortization	(21)	(27)
Net	5	14
Miscellaneous
Finite-Lived Intangible Assets [Line Items]
Gross Carrying Amount	24	110
Accumulated Amortization	(12)	(10)
Net	$ 12	$ 100

Product Warranties (Details)

Product Warranties (Details) - USD ($) $ in Millions	12 Months Ended
Product Warranties (Details) - USD ($) $ in Millions	Sep. 30, 2021	Sep. 30, 2020
Movement in Standard Product Warranty Accrual [Roll Forward]
Balance at beginning of period	$ 24	$ 22
Accruals for warranties issued during the period	9	9
Changes in accruals related to pre-existing warranties (including changes in estimates)	(2)	1
Changes in accruals related to business acquisitions	1	0
Changes in accruals related to business divestitures	(1)	(1)
Settlements made (in cash or in kind) during the period	(8)	(7)
Balance at end of period	$ 23	$ 24

Leases - Narrative (Details)

Leases - Narrative (Details) - USD ($) $ in Millions	Oct. 01, 2019	Sep. 30, 2021	Sep. 30, 2020	Sep. 30, 2019	Sep. 30, 2018
Accounting Standards Update [Extensible List]	Accounting Standards Update 2016-02 [Member]
Operating lease right-of-use assets		$ 335	$ 334
Present value of lease liabilities		335	339
Stockholders' equity, including portion attributable to noncontrolling interest		$ 2,718	1,535	$ 2,189	$ 2,717
Cumulative effect, period of adoption, adjustment
Operating lease right-of-use assets	$ 380		380
Present value of lease liabilities	384		$ 384
Stockholders' equity, including portion attributable to noncontrolling interest	$ (4)			$ (4)

Leases - Components of Lease Co

Leases - Components of Lease Costs (Details) - USD ($) $ in Millions	12 Months Ended
	Sep. 30, 2021	Sep. 30, 2020
Leases [Abstract]
Operating lease cost	$ 125	$ 125
Short-term lease cost	20	24
Total lease cost	$ 145	$ 149

Leases - Lease Assets and Liabi

Leases - Lease Assets and Liabilities Included in the Consolidated Statement of Financial Position (Details) - USD ($) $ in Millions	Sep. 30, 2021	Sep. 30, 2020
Leases [Abstract]
Operating lease right-of-use assets	$ 335	$ 334
Operating lease liabilities - current	89	95
Operating lease liabilities - noncurrent	246	244
Present value of lease liabilities	$ 335	$ 339
Operating lease right of use asset, statement of financial position, extensible list	Other noncurrent liabilities	Other noncurrent liabilities
Operating lease liability, current, statement of financial position, extensible list	Other current liabilities	Other current liabilities
Operating lease liability, noncurrent, statement of financial position, extensible list	Other noncurrent liabilities	Other noncurrent liabilities
Weighted average remaining lease term:
Operating leases	6 years	5 years
Weighted average discount rate:
Operating leases	5.20%	5.90%

Leases - Maturities of Operatin

Leases - Maturities of Operating Lease Liabilities (Details) - USD ($) $ in Millions	Sep. 30, 2021	Sep. 30, 2020
Leases [Abstract]
2022	$ 107
2023	83
2024	61
2025	42
2026	27
Thereafter	71
Total lease payments	391
Less: imputed interest	(56)
Present value of lease liabilities	$ 335	$ 339

Leases - Supplemental Cash Flow

Leases - Supplemental Cash Flow Information (Details) - USD ($) $ in Millions	12 Months Ended
	Sep. 30, 2021	Sep. 30, 2020
Right-of-use assets obtained in exchange for lease obligations:
Operating leases (non-cash activity)	$ 109	$ 79
Operating cash flows:
Cash paid for amounts included in the measurement of lease liabilities	$ 126	$ 125

Debt and Financing Arrangemen_3

Debt and Financing Arrangements - Long-term Debt (Details) - USD ($) $ in Millions	12 Months Ended
	Sep. 30, 2021	Sep. 30, 2020
Debt Instrument [Line Items]
Finance Lease, Liability, Noncurrent, Statement of Financial Position [Extensible Enumeration]	Net long-term debt	Net long-term debt
Finance lease obligation	$ 1	$ 0
Less: debt issuance costs	(32)	(55)
Gross long-term debt	3,679	4,105
Less: current portion	167	8
Net long-term debt	3,512	4,097
Short-term debt	17	202
Other short-term borrowings	$ 17	$ 8
Weighted average interest rate on short-term debt outstanding (as percent)	3.80%	160.00%
European Investment Bank Loan - EURIBOR plus 1.58% due in 2022 \| EURIBOR
Debt Instrument [Line Items]
Basis spread	1.58%
Revolving credit facility \| Term Loan B - LIBOR plus 3.50% due in 2028
Debt Instrument [Line Items]
Long-term debt, gross	$ 998	$ 790
Revolving credit facility \| Term Loan B - LIBOR plus 3.50% due in 2028 \| LIBOR
Debt Instrument [Line Items]
Interest rate	3.50%
Unsecured debt \| 4.875% Notes due in 2026
Debt Instrument [Line Items]
Long-term debt, gross	$ 795	797
Interest rate	4.875%
Unsecured debt \| 3.50% Notes due in 2024
Debt Instrument [Line Items]
Long-term debt, gross	$ 1,161	1,173
Interest rate	3.50%
Unsecured debt \| 7.00% Notes due in 2026
Debt Instrument [Line Items]
Long-term debt, gross	$ 0	800
Interest rate	7.00%
Unsecured debt \| 9.00% Notes due in 2025
Debt Instrument [Line Items]
Long-term debt, gross	$ 600	600
Interest rate	9.00%
Unsecured debt \| European Investment Bank Loan - EURIBOR plus 1.58% due in 2022
Debt Instrument [Line Items]
Long-term debt, gross	$ 156	0
Short-term debt	$ 0	$ 194
Unsecured debt \| European Investment Bank Loan - EURIBOR plus 1.58% due in 2022 \| EURIBOR
Debt Instrument [Line Items]
Basis spread	1.58%

Debt and Financing Arrangemen_4

Debt and Financing Arrangements - Narrative (Details)	Apr. 20, 2020USD ($)	May 31, 2021USD ($)	Apr. 30, 2021USD ($)	Sep. 30, 2021USD ($)	Jun. 30, 2021USD ($)	Mar. 31, 2021USD ($)	Dec. 31, 2020USD ($)	Sep. 30, 2020USD ($)	Mar. 31, 2021USD ($)	Sep. 30, 2021USD ($)	Sep. 30, 2020USD ($)	Sep. 30, 2019USD ($)	Sep. 30, 2021EUR (€)
Debt Instrument [Line Items]
ABL credit facility springing maturity period										91 days
Repayments of long-term debt										$ 895,000,000	$ 108,000,000	$ 1,204,000,000
Write off of deferred debt issuance cost					$ 8,000,000
(Gain) on extinguishment of debt										0	3,000,000	0
Deferred finance fee charges				$ 20,000,000						20,000,000		13,000,000
Total interest paid										229,000,000	203,000,000	$ 137,000,000
Revolving credit facility
Debt Instrument [Line Items]
Maximum borrowing capacity				1,250,000,000						1,250,000,000
Credit facility expansion (up to)										250,000,000
Remaining borrowing capacity				739,000,000						739,000,000
Letters of credit outstanding, amount				59,000,000						$ 59,000,000
Revolving credit facility \| Minimum
Debt Instrument [Line Items]
Commitment fee on unused portion of commitments (as percent)										0.25%
Revolving credit facility \| Maximum
Debt Instrument [Line Items]
Commitment fee on unused portion of commitments (as percent)										0.375%
Revolving credit facility \| EURIBOR \| Minimum
Debt Instrument [Line Items]
Basis spread										1.50%
Revolving credit facility \| EURIBOR \| Maximum
Debt Instrument [Line Items]
Basis spread										2.00%
Revolving credit facility \| North American
Debt Instrument [Line Items]
Maximum borrowing capacity				950,000,000						$ 950,000,000
Revolving credit facility \| European
Debt Instrument [Line Items]
Maximum borrowing capacity				300,000,000						300,000,000
Letter of credit
Debt Instrument [Line Items]
Maximum borrowing capacity				150,000,000						$ 150,000,000
Term Loan B - LIBOR plus 3.50% due in 2028
Debt Instrument [Line Items]
First lien secured net leverage ratio										1.75
Term Loan B - LIBOR plus 3.50% due in 2028 \| Term loan
Debt Instrument [Line Items]
Basis spread										4.25%
Debt instrument, term										5 years
Face amount of debt			$ 214,000,000	800,000,000						$ 800,000,000
Debt instrument period percentage										1.00%
Debt instrument step down rate			0.25%							0.25%
Long-term debt			$ 1,000,000,000
Repayments of long-term debt			$ 7,000,000
Term Loan B - LIBOR plus 3.50% due in 2028 \| Term loan \| EURIBOR
Debt Instrument [Line Items]
Basis spread			3.50%
Debt instrument basis spread on variable rate period decrease			0.75%
Term Loan B - LIBOR plus 3.50% due in 2028 \| Term loan \| Base rate
Debt Instrument [Line Items]
Basis spread			2.50%
Incremental term loan \| Term loan
Debt Instrument [Line Items]
Face amount of debt				750,000,000						$ 750,000,000
7.00% Notes due in 2026 \| Senior notes
Debt Instrument [Line Items]
Face amount of debt				$ 800,000,000						$ 800,000,000
Write off of deferred debt issuance cost					3,000,000				$ 9,000,000
Interest rate				7.00%						7.00%			7.00%
Debt instrument, repurchased face amount					$ 160,000,000	$ 640,000,000			640,000,000
Debt instrument, redemption price, percentage					103.00%	107.00%
Interest payable					$ 4,000,000	$ 17,000,000			$ 17,000,000
7.00% Notes due in 2026 \| Unsecured debt
Debt Instrument [Line Items]
Interest rate				7.00%						7.00%			7.00%
Long-term debt, gross				$ 0				$ 800,000,000		$ 0	800,000,000
4.875% Notes due in 2026 \| Unsecured debt
Debt Instrument [Line Items]
Face amount of debt				$ 900,000,000						$ 900,000,000
Interest rate				4.875%						4.875%			4.875%
Repayments of unsecured debt								103,000,000
Long-term debt, gross				$ 795,000,000				797,000,000		$ 795,000,000	797,000,000
(Gain) on extinguishment of debt				$ 3,000,000
3.50% Notes due in 2024 \| Senior notes
Debt Instrument [Line Items]
Interest rate	3.50%
Maturity period	91 days
3.50% Notes due in 2024 \| Unsecured debt
Debt Instrument [Line Items]
Face amount of debt \| €													€ 1,000,000,000
Interest rate				3.50%						3.50%			3.50%
Long-term debt, gross				$ 1,161,000,000				1,173,000,000		$ 1,161,000,000	1,173,000,000
European Investment Bank Loan - EURIBOR plus 1.58% due in 2022 \| EURIBOR
Debt Instrument [Line Items]
Basis spread										1.58%
European Investment Bank Loan - EURIBOR plus 1.58% due in 2022 \| Unsecured debt
Debt Instrument [Line Items]
Face amount of debt \| €													€ 135,000,000
Repayments of unsecured debt		$ 20,000,000					$ 16,000,000
Long-term debt, gross				$ 156,000,000				$ 0		$ 156,000,000	$ 0
European Investment Bank Loan - EURIBOR plus 1.58% due in 2022 \| Unsecured debt \| EURIBOR
Debt Instrument [Line Items]
Basis spread										1.58%
Senior notes due 2025, 9.00% \| Senior notes
Debt Instrument [Line Items]
Face amount of debt	$ 600,000,000
Interest rate	9.00%
Proceeds from debt, net of issuance costs	$ 591,000,000
Debt issuance costs, gross	$ 10,000,000

Debt and Financing Arrangemen_5

Debt and Financing Arrangements - Principal Payments (Details) $ in Millions	Sep. 30, 2021USD ($)
Debt Disclosure [Abstract]
2022	$ 167
2023	10
2024	1,170
2025	610
2026	$ 805

Debt and Financing Arrangemen_6

Debt and Financing Arrangements - Net Financing Charges (Details) - USD ($) $ in Millions	12 Months Ended
	Sep. 30, 2021	Sep. 30, 2020	Sep. 30, 2019
Debt Disclosure [Abstract]
Interest expense, net of capitalized interest costs	$ 207	$ 216	$ 167
Banking fees and debt issuance cost amortization	32	18	26
Interest income	(7)	(11)	(11)
Premium paid on repurchase of debt	49	0	0
Derivative loss on Yanfeng transaction	30	0	0
(Gain) on extinguishment of debt	0	(3)	0
Net financing charges	$ 311	$ 220	$ 182

Derivative Instruments and He_3

Derivative Instruments and Hedging Activities - Narrative (Details)	3 Months Ended			12 Months Ended
	Dec. 31, 2021USD ($)	Sep. 30, 2021USD ($)contractinstrument	Mar. 31, 2020USD ($)instrument	Sep. 30, 2021USD ($)instrument	Sep. 30, 2020USD ($)	Sep. 30, 2019USD ($)	Sep. 30, 2021EUR (€)instrument	Apr. 30, 2021CNY (¥)segment	Apr. 30, 2021USD ($)segment	Dec. 31, 2020CNY (¥)	Sep. 30, 2020JPY (¥)
Derivative [Line Items]
Percentage of foreign exchange rate exposure hedged, minimum		70.00%		70.00%			70.00%
Percentage of foreign exchange rate exposure hedged, maximum		90.00%		90.00%			90.00%
Notional value of derivative liability								¥ 7,482,000,000	$ 1,123,000,000
Number of instruments \| segment								2	2
Realized loss on derivatives				$ 14,000,000
Unrealized loss on derivatives				16,000,000
Cash collateral pledged		$ 0		0	$ 0
Cash collateral received		$ 0		0	0
Number of matured contracts \| contract		1
Adient \| Forecast
Derivative [Line Items]
Net cash payment	$ 14,000,000
Reclassification out of accumulated other comprehensive income
Derivative [Line Items]
Realized and unrealized gains (losses) on derivatives			$ 2,000,000
Foreign currency exchange derivatives
Derivative [Line Items]
Notional value of derivative asset \| ¥										¥ 950,000,000
Foreign currency exchange derivatives \| Yanfeng
Derivative [Line Items]
Notional value of derivative asset \| ¥											¥ 1,600,000,000
Cross-currency interest rate swaps
Derivative [Line Items]
Proceeds from derivative instrument, investing activities			$ 10,000,000
Interest rate cap
Derivative [Line Items]
Notional value of derivative asset		$ 200,000,000		$ 200,000,000
Number of instruments \| instrument		2		2			2
Net investment hedging \| Foreign currency exchange derivatives
Derivative [Line Items]
Effective portion of pretax gains (loss) related to net investment hedges				$ 17,000,000	(84,000,000)	$ 74,000,000
Gains (losses) reclassified into income for net investment hedges				$ 0	0	0
Net investment hedging \| Europe \| Cross-currency interest rate swaps
Derivative [Line Items]
Number of instruments \| instrument		0	1	0			0
Net investment hedging \| Japan \| Cross-currency interest rate swaps
Derivative [Line Items]
Number of instruments \| instrument		0		0			0
Cash flow hedging
Derivative [Line Items]
Gain (loss) for ineffective portion of cash flow hedge					$ (2,000,000)
Cash flow hedging \| Foreign currency exchange derivatives
Derivative [Line Items]
Gain (loss) for ineffective portion of cash flow hedge				$ 0		$ 0
Long-term debt \| Derivatives and Hedging Activities Designated as Hedging Instruments under ASC 815
Derivative [Line Items]
Notional value of derivative liability \| €							€ 1,000,000,000
Interest rate		3.50%		3.50%			3.50%

Derivative Instruments and He_4

Derivative Instruments and Hedging Activities - Derivative Assets and Liabilities (Details) - USD ($) $ in Millions	Sep. 30, 2021	Sep. 30, 2020
Foreign currency exchange derivatives \| Other current assets
Derivatives, Fair Value [Line Items]
Total assets	$ 8	$ 5
Foreign currency exchange derivatives \| Other noncurrent assets
Derivatives, Fair Value [Line Items]
Total assets	1
Foreign currency exchange derivatives \| Other current liabilities
Derivatives, Fair Value [Line Items]
Total liabilities	24	34
Foreign currency exchange derivatives \| Other noncurrent liabilities
Derivatives, Fair Value [Line Items]
Total liabilities	4	5
Derivatives and Hedging Activities Designated as Hedging Instruments under ASC 815
Derivatives, Fair Value [Line Items]
Total assets	8	5
Total liabilities	1,176	1,213
Derivatives and Hedging Activities Designated as Hedging Instruments under ASC 815 \| Long-term debt
Derivatives, Fair Value [Line Items]
Derivative liability, noncurrent	1,161	1,173
Derivatives and Hedging Activities Designated as Hedging Instruments under ASC 815 \| Foreign currency exchange derivatives \| Other current assets
Derivatives, Fair Value [Line Items]
Other current assets	8	5
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]
Other current liabilities	11	34
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	4	5
Derivatives and Hedging Activities Designated as Hedging Instruments under ASC 815 \| Cross-currency interest rate swaps \| Other current liabilities
Derivatives, Fair Value [Line Items]
Other current liabilities	0	1
Derivatives and Hedging Activities Not Designated as Hedging Instruments under ASC 815
Derivatives, Fair Value [Line Items]
Total assets	1	0
Total liabilities	13	0
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]
Other current assets	0	0
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	0
Derivatives and Hedging Activities Not Designated as Hedging Instruments under ASC 815 \| Foreign currency exchange derivatives \| Other current liabilities
Derivatives, Fair Value [Line Items]
Other current liabilities	13	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 current liabilities
Derivatives, Fair Value [Line Items]
Other current liabilities	$ 0	$ 0

Derivative Instruments and He_5

Derivative Instruments and Hedging Activities - Derivative Assets and Liabilities Offsetting (Details) - USD ($) $ in Millions	Sep. 30, 2021	Sep. 30, 2020
Derivative Instruments and Hedging Activities Disclosure [Abstract]
Gross amount recognized, asset	$ 9	$ 5
Gross amount eligible for offsetting, asset	(9)	(5)
Net amount, asset	0	0
Gross amount recognized, liability	1,189	1,213
Gross amount eligible for offsetting, liability	(9)	(5)
Net amount, liability	$ 1,180	$ 1,208

Derivative Instruments and He_6

Derivative Instruments and Hedging Activities - Derivatives Gains and Losses (Details) - USD ($) $ in Millions	12 Months Ended
	Sep. 30, 2021	Sep. 30, 2020	Sep. 30, 2019
Derivative Instruments, Gain (Loss) [Line Items]
Total	$ (34)	$ (3)	$ (10)
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	(4)	(4)	(2)
Foreign currency exchange derivatives \| Net financing charges
Derivative Instruments, Gain (Loss) [Line Items]
Pre-tax gain (loss) on foreign currency exchange derivatives not designated as hedging instrument	(30)	1	5
Foreign currency exchange derivatives \| Cash flow hedging
Derivative Instruments, Gain (Loss) [Line Items]
Cash flow hedges on foreign currency exchange derivatives	29	(37)	(5)
Foreign currency exchange derivatives \| Cash flow hedging \| Cost of sales
Derivative Instruments, Gain (Loss) [Line Items]
Cash flow hedges on foreign currency exchange derivatives, reclassified from AOCI	2	(16)	(4)
Equity swaps \| Selling, general and administrative
Derivative Instruments, Gain (Loss) [Line Items]
Pre-tax gain (loss) on equity swap derivatives not designated as hedging instrument	$ 0	$ 0	$ (13)

Fair Value Measurements - Recur

Fair Value Measurements - Recurring Fair Value Measurements (Details) - USD ($) $ in Millions	Sep. 30, 2021	Sep. 30, 2020
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Total assets	$ 9	$ 5
Financial liabilities fair value	28	40
Other current assets \| Foreign currency exchange derivatives
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Derivative asset	8	5
Other noncurrent assets \| Foreign currency exchange derivatives
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Derivative asset	1
Other current liabilities \| Foreign currency exchange derivatives
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Total liabilities	24	34
Other noncurrent liabilities \| Foreign currency exchange derivatives
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Total liabilities	4	5
Quoted Prices in Active Markets (Level 1)
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Total assets	0	0
Financial liabilities fair value	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
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]
Total liabilities	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]
Total liabilities	0	0
Significant Other Observable Inputs (Level 2)
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Total assets	9	5
Financial liabilities fair value	28	40
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	8	5
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
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]
Total liabilities	24	34
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]
Total liabilities	4	5
Significant Unobservable Inputs (Level 3)
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Total assets	0	0
Financial liabilities fair value	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
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]
Total liabilities	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]
Total liabilities	$ 0	$ 0

Fair Value Measurements - Narra

Fair Value Measurements - Narrative (Details)	Sep. 30, 2021USD ($)instrument	Apr. 30, 2021segment	Sep. 30, 2020USD ($)
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Number of instruments \| segment		2
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 \| $	$ 3,800,000,000		$ 4,100,000,000
Cross-currency interest rate swaps \| Japan \| Net investment hedging
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Number of instruments \| instrument	0
Interest rate cap
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Number of instruments \| instrument	2
Notional value of derivative asset \| $	$ 200,000,000

Stock-Based Compensation - Narr

Stock-Based Compensation - Narrative (Details)	Oct. 31, 2016	Sep. 30, 2021USD ($)shares	Sep. 30, 2020USD ($)shares	Sep. 30, 2019USD ($)shares
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Stock-based compensation		$ 36,000,000	$ 15,000,000	$ 20,000,000
Income tax benefit recognized for share-based compensation arrangements		$ 0	$ 0	$ 0
Conversion ratio (in shares)	0.1
Stock options granted (in shares) \| shares		0	0	0
Option exercised in period, intrinsic value		$ 7,000,000	$ 1,000,000	$ 5,000,000
Payments made in conjunction with exercise of SARs		$ 2,000,000
Restricted stock
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Vesting period		3 years
Unrecognized compensation related to unvested share arrangements		$ 18,000,000
Recognition period for unrecognized compensation cost		1 year 8 months 12 days
Granted (in shares) \| shares		548,458
Performance shares (PSUs)
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Unrecognized compensation related to unvested share arrangements		$ 14,000,000
Recognition period for unrecognized compensation cost		2 years
Performance period		3 years
Granted (in shares) \| shares		379,629
Stock options
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Expiration period		10 years
Stock options \| Minimum
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Vesting period		2 years
Stock options \| Maximum
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Vesting period		3 years
Stock appreciation rights (SARs)
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Granted (in shares) \| shares		0
Payments made in conjunction with exercise of SARs		$ 2,000,000	$ 1,000,000	$ 1,000,000

Stock-Based Compensation - Rest

Stock-Based Compensation - Restricted Stock (Details) - Restricted stock	12 Months Ended
	Sep. 30, 2021$ / sharesshares
Weighted Average Price
Nonvested shares, weighted average grant date fair value at beginning period (in dollars per share) \| $ / shares	$ 22.27
Granted (in dollars per share) \| $ / shares	28.88
Vested (in dollars per share) \| $ / shares	21.22
Forfeited (in dollars per share) \| $ / shares	23.72
Nonvested shares, weighted average grant date fair value at ending period (in dollars per share) \| $ / shares	$ 26.01
Restricted Shares/Units
Nonvested shares at beginning period (in shares) \| shares	1,334,839
Granted (in shares) \| shares	548,458
Vested (in shares) \| shares	(697,026)
Forfeited (in shares) \| shares	(37,383)
Nonvested shares at ending period (in shares) \| shares	1,148,888

Stock-Based Compensation - Perf

Stock-Based Compensation - Performance Shares (Details) - Performance shares (PSUs)	12 Months Ended
	Sep. 30, 2021$ / sharesshares
Weighted Average Price
Nonvested shares, weighted average grant date fair value at beginning period (in dollars per share) \| $ / shares	$ 26.07
Granted (in dollars per share) \| $ / shares	27.84
Vested (in dollars per share) \| $ / shares	84.97
Forfeited (in dollars per share) \| $ / shares	69.91
Nonvested shares, weighted average grant date fair value at ending period (in dollars per share) \| $ / shares	$ 24.40
Performance Shares/Units
Nonvested shares at beginning period (in shares) \| shares	903,401
Granted (in shares) \| shares	379,629
Vested (in shares) \| shares	(5,958)
Forfeited (in shares) \| shares	(53,892)
Nonvested shares at ending period (in shares) \| shares	1,223,180

Stock-Based Compensation - Stoc

Stock-Based Compensation - Stock Options (Details) $ / shares in Units, $ in Millions	12 Months Ended
	Sep. 30, 2021USD ($)$ / sharesshares
Weighted Average Option Price
Outstanding options, weighted average exercise price at beginning period (in dollars per share) \| $ / shares	$ 40.09
Exercised (in dollars per share) \| $ / shares	42.06
Forfeited or expired (in dollars per share) \| $ / shares	36.06
Outstanding options, weighted average exercise price at ending period (in dollars per share) \| $ / shares	32.77
Options exercisable, weighted average exercise price (in dollars per share) \| $ / shares	$ 32.77
Shares Subject to Option
Options outstanding at beginning period (in shares) \| shares	511,499
Options exercised (in shares) \| shares	(395,420)
Options forfeited, forfeited or expired (in shares) \| shares	(22,289)
Options outstanding at ending period (in shares) \| shares	93,790
Options exercisable (in shares) \| shares	93,790
Weighted Average Remaining Contractual Life (years)
Options outstanding, weighted average remaining contractual life	1 year 7 months 6 days
Options exercisable, weighted average remaining contractual life	1 year 7 months 6 days
Aggregate Intrinsic Value (in millions)
Options outstanding, aggregate intrinsic value \| $	$ 2
Options exercisable, aggregate intrinsic value \| $	$ 2
Former Parent plan
Weighted Average Option Price
Options exercisable, weighted average exercise price (in dollars per share) \| $ / shares	$ 25.71
Shares Subject to Option
Options exercisable (in shares) \| shares	55,592
Weighted Average Remaining Contractual Life (years)
Options exercisable, weighted average remaining contractual life	1 year
Aggregate Intrinsic Value (in millions)
Options exercisable, aggregate intrinsic value \| $	$ 2
Adient plan
Weighted Average Option Price
Options exercisable, weighted average exercise price (in dollars per share) \| $ / shares	$ 43.05
Shares Subject to Option
Options exercisable (in shares) \| shares	38,198
Weighted Average Remaining Contractual Life (years)
Options exercisable, weighted average remaining contractual life	2 years 7 months 6 days
Aggregate Intrinsic Value (in millions)
Options exercisable, aggregate intrinsic value \| $	$ 0
Former Parent and Adient plan
Weighted Average Option Price
Options exercisable, weighted average exercise price (in dollars per share) \| $ / shares	$ 32.77
Shares Subject to Option
Options exercisable (in shares) \| shares	93,790
Weighted Average Remaining Contractual Life (years)
Options exercisable, weighted average remaining contractual life	1 year 7 months 6 days
Aggregate Intrinsic Value (in millions)
Options exercisable, aggregate intrinsic value \| $	$ 2

Stock-Based Compensation - St_2

Stock-Based Compensation - Stock Appreciation Rights (Details) - Stock appreciation rights (SARs) $ / shares in Units, $ in Millions	12 Months Ended
	Sep. 30, 2021USD ($)$ / sharesshares
Weighted Average SAR Price
Shares outstanding, weighted average exercise price at beginning period (in dollars per share) \| $ / shares	$ 32.78
Shares exercised, weighted average exercise price (in dollars per share) \| $ / shares	30.14
Shares forfeited or expired, weighted average exercise price (in dollars per share) \| $ / shares	39.52
Shares outstanding, weighted average exercise price at ending period (in dollars per share) \| $ / shares	33.29
Shares exercisable, weighted average exercise price (in dollars per share) \| $ / shares	$ 33.29
Shares Subject to SAR
Shares outstanding at beginning of period (In shares) \| shares	103,884
Shares exercised (in shares) \| shares	(53,844)
Shares forfeited or expired (In shares) \| shares	(13,372)
Shares outstanding at ending of period (In shares) \| shares	171,100
Shares exercisable (in shares) \| shares	103,884
Weighted Average Remaining Contractual Life (years)
Shares outstanding, weighted average remaining contractual life	1 year 9 months 18 days
Shares exercisable, weighted average remaining contractual life	1 year 9 months 18 days
Aggregate Intrinsic Value (in millions)
Shares outstanding, aggregate intrinsic value \| $	$ 3
Shares exercisable, aggregate intrinsic value \| $	$ 3
Former Parent plan
Weighted Average SAR Price
Shares exercisable, weighted average exercise price (in dollars per share) \| $ / shares	$ 33
Shares Subject to SAR
Shares exercisable (in shares) \| shares	94,340
Weighted Average Remaining Contractual Life (years)
Shares exercisable, weighted average remaining contractual life	1 year 9 months 18 days
Aggregate Intrinsic Value (in millions)
Shares exercisable, aggregate intrinsic value \| $	$ 3
Adient plan
Weighted Average SAR Price
Shares exercisable, weighted average exercise price (in dollars per share) \| $ / shares	$ 36.17
Shares Subject to SAR
Shares exercisable (in shares) \| shares	9,544
Weighted Average Remaining Contractual Life (years)
Shares exercisable, weighted average remaining contractual life	1 year 8 months 12 days
Aggregate Intrinsic Value (in millions)
Shares exercisable, aggregate intrinsic value \| $	$ 0

Equity and Noncontrolling Int_3

Equity and Noncontrolling Interests - Changes in AOCI (Details) - USD ($) $ in Millions	12 Months Ended
	Sep. 30, 2021	Sep. 30, 2020	Sep. 30, 2019
AOCI Including Portion Attributable to Noncontrolling Interest, Net of Tax [Roll Forward]
Beginning balance	$ 1,535	$ 2,189	$ 2,717
Aggregate adjustment for the period, net of tax	37	(89)	(38)
Realized and unrealized gains (losses) on derivatives	20	(20)	(1)
Net reclassifications to AOCI	(1)	0	2
Ending balance	2,718	1,535	2,189
Foreign currency translation adjustments
AOCI Including Portion Attributable to Noncontrolling Interest, Net of Tax [Roll Forward]
Beginning balance	(634)	(558)	(523)
Aggregate adjustment for the period, net of tax	17	(76)	(35)
Ending balance	(617)	(634)	(558)
Realized and unrealized gains (losses) on derivatives
AOCI Including Portion Attributable to Noncontrolling Interest, Net of Tax [Roll Forward]
Beginning balance	(28)	(8)	(7)
Realized and unrealized gains (losses) on derivatives	22	(34)	(5)
Reclassification to income, net of tax	(2)	14	4
Ending balance	(8)	(28)	(8)
Pension plans
AOCI Including Portion Attributable to Noncontrolling Interest, Net of Tax [Roll Forward]
Beginning balance	(3)	(3)	(1)
Net reclassifications to AOCI	1	0	(2)
Ending balance	(2)	(3)	(3)
AOCI attributable to parent
AOCI Including Portion Attributable to Noncontrolling Interest, Net of Tax [Roll Forward]
Beginning balance	(665)	(569)	(531)
Realized and unrealized gains (losses) on derivatives	20	(20)	(1)
Net reclassifications to AOCI	(1)		2
Ending balance	$ (627)	$ (665)	$ (569)

Equity and Noncontrolling Int_4

Equity and Noncontrolling Interests - Redeemable Noncontrolling Interest (Details) - USD ($) $ in Millions	12 Months Ended
	Sep. 30, 2021	Sep. 30, 2020	Sep. 30, 2019
Stockholders' Equity Attributable to Noncontrolling Interest [Roll Forward]
Stockholders' equity attributable to noncontrolling interest	$ 322
Dividends	(42)	$ (54)	$ (61)
Stockholders' equity attributable to noncontrolling interest	342	322
Redeemable noncontrolling interest
Stockholders' Equity Attributable to Noncontrolling Interest [Roll Forward]
Stockholders' equity attributable to noncontrolling interest	43	51	47
Net income attributable to the entity	25	19	30
Foreign currency translation adjustments	(8)	(4)	3
Dividends	(14)	(23)	(29)
Business acquisition	194	0	0
Stockholders' equity attributable to noncontrolling interest	$ 240	$ 43	$ 51

Retirement Plans (Details)

Retirement Plans (Details) - USD ($) $ in Millions	12 Months Ended
Retirement Plans (Details) - USD ($) $ in Millions	Sep. 30, 2021	Sep. 30, 2020
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Pension plan, projected benefit obligation (ABO)	$ 204	$ 225
Pension plan, accumulated benefit obligation (ABO)	182	201
Pension plan, fair value of plan assets (ABO)	72	79
Pension plan, projected benefit obligation (PBO)	204	226
Pension plan, accumulated benefit obligation (PBO)	182	202
Pension plan, fair value of plan assets (PBO)	72	80
Amounts in AOCI	3	3
Pension plan
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Defined benefit plan, contributions	23	19
Expected contributions in the next fiscal year	16
Savings and investment plans
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Contribution expense	$ 44	$ 36

Retirement Plans - Projected Be

Retirement Plans - Projected Benefit Payments (Details) - Pension plan $ in Millions	Sep. 30, 2021USD ($)
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
2022	$ 21
2023	24
2024	23
2025	25
2026	27
2027-2031	$ 166

Retirement Plans - Plan Assets

Retirement Plans - Plan Assets by Asset Category (Details) - Pension plan - USD ($) $ in Millions	Sep. 30, 2021	Sep. 30, 2020	Sep. 30, 2019
Defined Benefit Plan Disclosure [Line Items]
Plan assets, fair value	$ 493	$ 486	$ 470
Quoted Prices in Active Markets (Level 1)
Defined Benefit Plan Disclosure [Line Items]
Plan assets, fair value	113	172
Significant Other Observable Inputs (Level 2)
Defined Benefit Plan Disclosure [Line Items]
Plan assets, fair value	305	235
Significant Unobservable Inputs (Level 3)
Defined Benefit Plan Disclosure [Line Items]
Plan assets, fair value	7	6
Net Asset Value (NAV)
Defined Benefit Plan Disclosure [Line Items]
Plan assets, fair value	68	73
Cash
Defined Benefit Plan Disclosure [Line Items]
Plan assets, fair value	5	37
Cash \| Quoted Prices in Active Markets (Level 1)
Defined Benefit Plan Disclosure [Line Items]
Plan assets, fair value	5	37
Cash \| Significant Other Observable Inputs (Level 2)
Defined Benefit Plan Disclosure [Line Items]
Plan assets, fair value	0	0
Cash \| Significant Unobservable Inputs (Level 3)
Defined Benefit Plan Disclosure [Line Items]
Plan assets, fair value	0	0
Cash \| Net Asset Value (NAV)
Defined Benefit Plan Disclosure [Line Items]
Plan assets, fair value	0	0
Domestic
Defined Benefit Plan Disclosure [Line Items]
Plan assets, fair value	12	15
Domestic \| Quoted Prices in Active Markets (Level 1)
Defined Benefit Plan Disclosure [Line Items]
Plan assets, fair value	2	1
Domestic \| Significant Other Observable Inputs (Level 2)
Defined Benefit Plan Disclosure [Line Items]
Plan assets, fair value	2	7
Domestic \| Significant Unobservable Inputs (Level 3)
Defined Benefit Plan Disclosure [Line Items]
Plan assets, fair value	0	0
Domestic \| Net Asset Value (NAV)
Defined Benefit Plan Disclosure [Line Items]
Plan assets, fair value	8	7
International - Developed
Defined Benefit Plan Disclosure [Line Items]
Plan assets, fair value	44	51
International - Developed \| Quoted Prices in Active Markets (Level 1)
Defined Benefit Plan Disclosure [Line Items]
Plan assets, fair value	27	29
International - Developed \| Significant Other Observable Inputs (Level 2)
Defined Benefit Plan Disclosure [Line Items]
Plan assets, fair value	7	11
International - Developed \| Significant Unobservable Inputs (Level 3)
Defined Benefit Plan Disclosure [Line Items]
Plan assets, fair value	0	0
International - Developed \| Net Asset Value (NAV)
Defined Benefit Plan Disclosure [Line Items]
Plan assets, fair value	10	11
International - Emerging
Defined Benefit Plan Disclosure [Line Items]
Plan assets, fair value	2	3
International - Emerging \| Quoted Prices in Active Markets (Level 1)
Defined Benefit Plan Disclosure [Line Items]
Plan assets, fair value	0	0
International - Emerging \| Significant Other Observable Inputs (Level 2)
Defined Benefit Plan Disclosure [Line Items]
Plan assets, fair value	2	3
International - Emerging \| Significant Unobservable Inputs (Level 3)
Defined Benefit Plan Disclosure [Line Items]
Plan assets, fair value	0	0
International - Emerging \| Net Asset Value (NAV)
Defined Benefit Plan Disclosure [Line Items]
Plan assets, fair value	0	0
Government
Defined Benefit Plan Disclosure [Line Items]
Plan assets, fair value	237	219
Government \| Quoted Prices in Active Markets (Level 1)
Defined Benefit Plan Disclosure [Line Items]
Plan assets, fair value	45	63
Government \| Significant Other Observable Inputs (Level 2)
Defined Benefit Plan Disclosure [Line Items]
Plan assets, fair value	168	128
Government \| Significant Unobservable Inputs (Level 3)
Defined Benefit Plan Disclosure [Line Items]
Plan assets, fair value	0	0
Government \| Net Asset Value (NAV)
Defined Benefit Plan Disclosure [Line Items]
Plan assets, fair value	24	28
Corporate/Other
Defined Benefit Plan Disclosure [Line Items]
Plan assets, fair value	82	64
Corporate/Other \| Quoted Prices in Active Markets (Level 1)
Defined Benefit Plan Disclosure [Line Items]
Plan assets, fair value	34	42
Corporate/Other \| Significant Other Observable Inputs (Level 2)
Defined Benefit Plan Disclosure [Line Items]
Plan assets, fair value	38	11
Corporate/Other \| Significant Unobservable Inputs (Level 3)
Defined Benefit Plan Disclosure [Line Items]
Plan assets, fair value	0	0
Corporate/Other \| Net Asset Value (NAV)
Defined Benefit Plan Disclosure [Line Items]
Plan assets, fair value	10	11
Hedge Fund
Defined Benefit Plan Disclosure [Line Items]
Plan assets, fair value	88	75
Hedge Fund \| Quoted Prices in Active Markets (Level 1)
Defined Benefit Plan Disclosure [Line Items]
Plan assets, fair value	0	0
Hedge Fund \| Significant Other Observable Inputs (Level 2)
Defined Benefit Plan Disclosure [Line Items]
Plan assets, fair value	88	75
Hedge Fund \| Significant Unobservable Inputs (Level 3)
Defined Benefit Plan Disclosure [Line Items]
Plan assets, fair value	0	0
Hedge Fund \| Net Asset Value (NAV)
Defined Benefit Plan Disclosure [Line Items]
Plan assets, fair value	0	0
Real Estate
Defined Benefit Plan Disclosure [Line Items]
Plan assets, fair value	23	22
Real Estate \| Quoted Prices in Active Markets (Level 1)
Defined Benefit Plan Disclosure [Line Items]
Plan assets, fair value	0	0
Real Estate \| Significant Other Observable Inputs (Level 2)
Defined Benefit Plan Disclosure [Line Items]
Plan assets, fair value	0	0
Real Estate \| Significant Unobservable Inputs (Level 3)
Defined Benefit Plan Disclosure [Line Items]
Plan assets, fair value	7	6
Real Estate \| Net Asset Value (NAV)
Defined Benefit Plan Disclosure [Line Items]
Plan assets, fair value	$ 16	$ 16

Retirement Plans - Changes in t

Retirement Plans - Changes in the Fair Value of Pension Assets (Details) - USD ($) $ in Millions	12 Months Ended
	Sep. 30, 2021	Sep. 30, 2020
Change in Plan Assets:
Unrealized gain	$ 1
Pension plan
Change in Plan Assets:
Fair value of plan assets at beginning of year	486	$ 470
Fair value of plan assets at end of year	493	486
Significant Unobservable Inputs (Level 3) \| Pension plan
Change in Plan Assets:
Fair value of plan assets at beginning of year	6
Fair value of plan assets at end of year	7	6
Real estate \| Significant Unobservable Inputs (Level 3) \| Pension plan
Change in Plan Assets:
Fair value of plan assets at beginning of year	6	6
Redemptions	0	0
Fair value of plan assets at end of year	$ 7	$ 6

Retirement Plans - Funded Statu

Retirement Plans - Funded Status (Details) - Pension plan - USD ($) $ in Millions	12 Months Ended
	Sep. 30, 2021	Sep. 30, 2020	Sep. 30, 2019
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Accumulated Benefit Obligation	$ 552	$ 582
Change in Projected Benefit Obligation:
Projected benefit obligation at beginning of year	606	598
Service cost	8	7	$ 7
Interest cost	9	10	13
Actuarial (gain) loss	(29)	16
Benefits paid	(20)	(22)
Settlements and curtailments	(16)	(11)
Divestitures	(2)	(12)
Currency translation adjustment	18	20
Projected benefit obligation at end of year	574	606	598
Change in Plan Assets:
Fair value of plan assets at beginning of year	486	470
Actual return on plan assets	4	12
Employer contributions/(distributions)	23	19
Benefits paid	(20)	(22)
Settlements and curtailments	(16)	(10)
Divestitures	0	(1)
Currency translation adjustment	16	18
Fair value of plan assets at end of year	493	486	$ 470
Funded status	(81)	(120)
Prepaid benefit cost
Change in Plan Assets:
Funded status	51	26
Accrued benefit liability
Change in Plan Assets:
Funded status	$ (132)	$ (146)

Retirement Plans - Weighted Ave

Retirement Plans - Weighted Average Assumptions (Details) - Pension plan - Weighted Average	Sep. 30, 2021	Sep. 30, 2020
U.S. Plans
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Discount rate	3.06%	2.91%
Non-U.S. Plans
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Discount rate	1.71%	1.87%
Rate of compensation increase	3.06%	3.64%

Retirement Plans - Components a

Retirement Plans - Components and Assumptions of Net Periodic Benefit Cost (Credit) (Details) - Pension plan - USD ($) $ in Millions	12 Months Ended
	Sep. 30, 2021	Sep. 30, 2020	Sep. 30, 2019
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Service cost	$ 8	$ 7	$ 7
Interest cost	9	10	13
Expected return on plan assets	(18)	(19)	(18)
Net actuarial (gain) loss	(15)	22	49
Settlement (gain) loss	0	1	2
Net periodic benefit cost (credit)	$ (16)	$ 21	$ 53
U.S. Plans
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Discount rate	2.91%	3.34%	4.29%
Expected return on plan assets	5.75%	5.75%	5.00%
Non-U.S. Plans
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Discount rate	1.70%	1.85%	2.71%
Expected return on plan assets	3.68%	4.01%	4.08%
Rate of compensation increase	4.15%	3.66%	3.46%

Restructuring and Impairment _3

Restructuring and Impairment Costs -Narrative (Details) employee in Thousands, $ in Millions	12 Months Ended
	Sep. 30, 2021USD ($)employeeplant	Sep. 30, 2020USD ($)	Sep. 30, 2019USD ($)
Restructuring Cost and Reserve [Line Items]
Restructuring reserve	$ 115	$ 237
Restructuring and impairment costs	21	238	$ 176
Restructuring reserves	$ (136)	(80)	(108)
Restructuring charges recovered			6
Number of positions eliminated to date \| employee	18
Number of positions eliminated \| employee	15
Number of plants expected to close \| plant	25
Number of plants closed \| plant	19
2021 restructuring plan
Restructuring Cost and Reserve [Line Items]
Noncash adjustment—underspend	$ 16
Payments for restructuring	5
2021 restructuring plan \| Employee Severance and Termination Benefits
Restructuring Cost and Reserve [Line Items]
Restructuring reserve		27
Payments for restructuring	5
2021 restructuring plan \| EMEA
Restructuring Cost and Reserve [Line Items]
Restructuring reserve	23
2021 restructuring plan \| Americas
Restructuring Cost and Reserve [Line Items]
Restructuring reserve	3
2021 restructuring plan \| Asia
Restructuring Cost and Reserve [Line Items]
Restructuring reserve	1
2020 restructuring plan
Restructuring Cost and Reserve [Line Items]
Restructuring and impairment costs		205
Noncash adjustment—underspend		20
Payments for restructuring	87	35
2020 restructuring plan \| Employee Severance and Termination Benefits
Restructuring Cost and Reserve [Line Items]
Payments for restructuring	87	35
2020 restructuring plan \| EMEA
Restructuring Cost and Reserve [Line Items]
Restructuring and impairment costs		175
2020 restructuring plan \| Americas
Restructuring Cost and Reserve [Line Items]
Restructuring and impairment costs		20
2020 restructuring plan \| Asia
Restructuring Cost and Reserve [Line Items]
Restructuring and impairment costs		10
2019 restructuring plan
Restructuring Cost and Reserve [Line Items]
Noncash adjustment—underspend	(2)	(7)
Restructuring and impairment costs			105
Noncash adjustment—underspend			16
Restructuring reserves			9
Payments for restructuring	24	30	32
2019 restructuring plan \| Employee Severance and Termination Benefits
Restructuring Cost and Reserve [Line Items]
Noncash adjustment—underspend	0	(7)
Payments for restructuring	24	$ 30	32
2019 restructuring plan \| EMEA
Restructuring Cost and Reserve [Line Items]
Restructuring and impairment costs			81
2019 restructuring plan \| Americas
Restructuring Cost and Reserve [Line Items]
Restructuring and impairment costs			16
2019 restructuring plan \| Asia
Restructuring Cost and Reserve [Line Items]
Restructuring and impairment costs			$ 8
Restructuring plan 2018, 2017 & 2016
Restructuring Cost and Reserve [Line Items]
Payments for restructuring	20
2018 restructuring plan
Restructuring Cost and Reserve [Line Items]
Restructuring reserve	3
2017 restructuring plan
Restructuring Cost and Reserve [Line Items]
Restructuring reserve	2
2016 restructuring plan
Restructuring Cost and Reserve [Line Items]
Restructuring reserve	$ 2

Restructuring and Impairment _4

Restructuring and Impairment Costs - Changes in Reserve (Details) - USD ($) $ in Millions	12 Months Ended
	Sep. 30, 2021	Sep. 30, 2020	Sep. 30, 2019
2021 restructuring plan
Restructuring Reserve [Roll Forward]
Restructuring reserve , beginning balance	$ 27
Utilized—cash	(5)
Noncash adjustment—underspend	16
Restructuring reserve , ending balance	22	$ 27
2020 restructuring plan
Restructuring Reserve [Roll Forward]
Restructuring reserve , beginning balance	169	205
Utilized—cash	(87)	(35)
Utilized—noncash	(5)	(1)
Restructuring reserve , ending balance	77	169	$ 205
2019 restructuring plan
Restructuring Reserve [Roll Forward]
Restructuring reserve , beginning balance	35	70	105
Utilized—cash	(24)	(30)	(32)
Utilized—noncash		2	(3)
Noncash adjustment—underspend	(2)	(7)
Restructuring reserve , ending balance	9	35	70
Employee Severance and Termination Benefits \| 2021 restructuring plan
Restructuring Reserve [Roll Forward]
Restructuring reserve , beginning balance	27
Utilized—cash	(5)
Restructuring reserve , ending balance	22	27
Employee Severance and Termination Benefits \| 2020 restructuring plan
Restructuring Reserve [Roll Forward]
Restructuring reserve , beginning balance	168	203
Utilized—cash	(87)	(35)
Utilized—noncash	(6)	0
Restructuring reserve , ending balance	75	168	203
Employee Severance and Termination Benefits \| 2019 restructuring plan
Restructuring Reserve [Roll Forward]
Restructuring reserve , beginning balance	32	69	101
Utilized—cash	(24)	(30)	(32)
Utilized—noncash		0	0
Noncash adjustment—underspend	0	(7)
Restructuring reserve , ending balance	8	32	69
Other \| 2020 restructuring plan
Restructuring Reserve [Roll Forward]
Restructuring reserve , beginning balance	0	2
Utilized—cash	0	0
Utilized—noncash	0	(2)
Restructuring reserve , ending balance	0	0	2
Other \| 2019 restructuring plan
Restructuring Reserve [Roll Forward]
Restructuring reserve , beginning balance	3	3	4
Utilized—cash	0	0	0
Utilized—noncash		0	(1)
Noncash adjustment—underspend	(3)	0
Restructuring reserve , ending balance	0	3	3
Currency Translation \| 2020 restructuring plan
Restructuring Reserve [Roll Forward]
Restructuring reserve , beginning balance	1	0
Utilized—cash	0	0
Utilized—noncash	1	1
Restructuring reserve , ending balance	2	1	0
Currency Translation \| 2019 restructuring plan
Restructuring Reserve [Roll Forward]
Restructuring reserve , beginning balance	0	(2)	0
Utilized—cash	0	0	0
Utilized—noncash		2	(2)
Noncash adjustment—underspend	1	0
Restructuring reserve , ending balance	$ 1	$ 0	$ (2)

Impairment of Long-Lived Asse_2

Impairment of Long-Lived Assets (Details) - USD ($) $ in Millions	3 Months Ended						12 Months Ended
	Dec. 31, 2020	Sep. 30, 2020	Jun. 30, 2020	Dec. 31, 2019	Sep. 30, 2019	Mar. 31, 2019	Sep. 30, 2020	Sep. 30, 2019
Restructuring Cost and Reserve [Line Items]
Asset impairment charge	$ 9		$ 6			$ 66
Impairment of assets held for sale		$ 21		$ 6	$ 12		$ 21	$ 18
Fixed asset impairment charges						62		66
Americas
Restructuring Cost and Reserve [Line Items]
Impairment of assets held for sale		12
China
Restructuring Cost and Reserve [Line Items]
Impairment of assets held for sale		9
Customer relationships
Restructuring Cost and Reserve [Line Items]
Impairment of definite-lived intangible assets						$ 4
Asia
Restructuring Cost and Reserve [Line Items]
Asset impairment charge			27
Impairment of assets held for sale								$ 12
Asia \| Miscellaneous
Restructuring Cost and Reserve [Line Items]
Asset impairment charge			24
Asia \| China
Restructuring Cost and Reserve [Line Items]
Asset impairment charge		$ 5
Asia \| China \| Noncurrent assets
Restructuring Cost and Reserve [Line Items]
Asset impairment charge			$ 3

Income Taxes - Consolidated Inc

Income Taxes - Consolidated Income (Loss) Before Income Taxes and Noncontrolling Interests (Details) - USD ($) $ in Millions	12 Months Ended
	Sep. 30, 2021	Sep. 30, 2020	Sep. 30, 2019
Income Tax Contingency [Line Items]
Income before income taxes and noncontrolling interests	$ 1,439	$ (429)	$ 2
Foreign tax authority \| Ireland
Income Tax Contingency [Line Items]
Income before income taxes and noncontrolling interests	(1)	(3)	(1)
Foreign tax authority \| Other Foreign
Income Tax Contingency [Line Items]
Income before income taxes and noncontrolling interests	1,684	(315)	173
U.S. Plans
Income Tax Contingency [Line Items]
Income before income taxes and noncontrolling interests	$ (244)	$ (111)	$ (170)

Income Taxes - Components of Pr

Income Taxes - Components of Provision (Benefit) for Income Taxes (Details) - USD ($) $ in Millions	12 Months Ended
	Sep. 30, 2021	Sep. 30, 2020	Sep. 30, 2019
Current
Current income tax expense (benefit)	$ 209	$ 90	$ 122
Deferred
Deferred income tax expense (benefit)	40	(33)	288
Income tax provision	249	57	410
Foreign tax authority \| Ireland
Current
Current foreign tax expense	1	0	0
Deferred
Deferred foreign tax expense	1	0	0
Foreign tax authority \| Other Foreign
Current
Current foreign tax expense	207	91	118
Deferred
Deferred foreign tax expense	40	(33)	287
United States
Current
US - Federal and State	1	(1)	4
Deferred
US - Federal and State	$ (1)	$ 0	$ 1

Income Taxes - Effective Tax Ra

Income Taxes - Effective Tax Rate Reconciliation (Details) - USD ($) $ in Millions	3 Months Ended	12 Months Ended
	Mar. 31, 2019	Sep. 30, 2021	Sep. 30, 2020	Sep. 30, 2019
Income Tax Disclosure [Abstract]
Tax expense at Ireland statutory rate		$ 180	$ (54)	$ 0
State and local income taxes, net of federal benefit		(15)	(30)	(41)
Foreign tax rate differential		(6)	(127)	(109)
Notional interest deduction		(10)	(44)	(63)
Credits and incentives		(11)	(7)	(9)
Goodwill impairment	$ 2	0	9	0
Repatriation of foreign earnings		18	18	31
Foreign exchange		0	(1)	2
Impact of enacted tax rate changes		(26)	(3)	(5)
Audit settlements and change in uncertain tax positions		24	56	107
Change in valuation allowance		(85)	332	503
Impairment of subsidiaries		35	(24)	(3)
Tax impact of corporate equity transactions		133	(77)	0
Other		12	9	(3)
Income tax provision		$ 249	$ 57	$ 410

Income Taxes - Narrative (Detai

Income Taxes - Narrative (Details) - USD ($)	Jun. 24, 2020	Sep. 30, 2021	Jun. 30, 2021	Mar. 31, 2021	Dec. 31, 2020	Sep. 30, 2020	Jun. 30, 2020	Dec. 31, 2019	Sep. 30, 2019	Jun. 30, 2019	Mar. 31, 2019	Dec. 31, 2018	Sep. 30, 2021	Sep. 30, 2020	Sep. 30, 2019	Sep. 30, 2018
Income Tax Contingency [Line Items]
Net operating loss carryforwards		$ 4,200,000,000											$ 4,200,000,000
Net operating loss carryforwards set to expire between 2020 and 2039		2,500,000,000											2,500,000,000
Operating loss carryforwards, valuation allowance		2,800,000,000											2,800,000,000
Income tax provision (benefit)													249,000,000	$ 57,000,000	$ 410,000,000
Income tax expense (benefit), adjustment									$ (9,000,000)	$ 10,000,000
Unrecognized tax benefits		499,000,000				$ 483,000,000			414,000,000				499,000,000	483,000,000	414,000,000	$ 288,000,000
Unrecognized tax benefits that would impact effective tax rate		129,000,000											129,000,000
Net accrued interest		18,000,000				15,000,000			$ 10,000,000				18,000,000	15,000,000	10,000,000
Unremitted earnings of foreign subsidiaries		32,000,000				41,000,000							32,000,000	41,000,000
Income taxes paid													78,000,000	98,000,000	102,000,000
Tax on gain on disposition of equity method investment				$ 5,000,000
Effective income tax rate										24.90%	26.00%
Audit settlement tax benefit		3,000,000
Restructuring and impairment costs													21,000,000	238,000,000	176,000,000
Long-lived asset impairment charges					$ 9,000,000		$ 6,000,000				$ 66,000,000
Benefit associated with impairment charge on goodwill											$ (2,000,000)		0	(9,000,000)	0
China
Income Tax Contingency [Line Items]
Income tax benefit from tax exempt income		2,000,000	$ 11,000,000
Yanfeng
Income Tax Contingency [Line Items]
Tax on gain on disposition of equity method investment		134,000,000
Asia
Income Tax Contingency [Line Items]
Long-lived asset impairment charges							27,000,000
Benefit associated with impairment charge on goodwill							5,000,000
Asia \| China
Income Tax Contingency [Line Items]
Long-lived asset impairment charges						$ 5,000,000
Automotive Fabrics Manufacturing
Income Tax Contingency [Line Items]
Income tax provision (benefit)		(3,000,000)
YFAI
Income Tax Contingency [Line Items]
Income tax provision (benefit)		$ (12,000,000)					0	$ (4,000,000)
Long-lived asset impairment charges	$ 9,000,000						$ 6,000,000	$ 216,000,000
SJA
Income Tax Contingency [Line Items]
Equity method investment, realized gain (loss) on disposal			33,000,000	$ 33,000,000									33,000,000
2020 restructuring plan
Income Tax Contingency [Line Items]
Restructuring and impairment costs														205,000,000
2020 restructuring plan \| Asia
Income Tax Contingency [Line Items]
Restructuring and impairment costs														10,000,000
2020 restructuring plan \| Restructuring charges
Income Tax Contingency [Line Items]
Income tax provision (benefit)														$ (6,000,000)
2019 restructuring plan
Income Tax Contingency [Line Items]
Restructuring and impairment costs															105,000,000
Net restructuring and impairment costs															92,000,000
Tax benefit, restructuring charges															5,000,000
2019 restructuring plan \| Asia
Income Tax Contingency [Line Items]
Restructuring and impairment costs															$ 8,000,000
GAAS
Income Tax Contingency [Line Items]
Income tax expense (benefit), adjustment												$ (7,000,000)
Foreign tax authority \| Czech Republic
Income Tax Contingency [Line Items]
Income tax provision (benefit)													5,000,000
Foreign tax authority \| Korea
Income Tax Contingency [Line Items]
Income tax provision (benefit)													5,000,000
Foreign tax authority \| Mexico
Income Tax Contingency [Line Items]
Income tax provision (benefit)													8,000,000
Foreign tax authority \| Other Jurisdictions
Income Tax Contingency [Line Items]
Income tax provision (benefit)													$ 4,000,000
Foreign tax authority \| Luxembourg
Income Tax Contingency [Line Items]
Income tax expense (benefit), adjustment										$ 229,000,000
Foreign tax authority \| United Kingdom
Income Tax Contingency [Line Items]
Income tax expense (benefit), adjustment										25,000,000
Foreign tax authority \| Poland
Income Tax Contingency [Line Items]
Income tax expense (benefit), adjustment										$ 43,000,000
Foreign tax authority \| Secretariat of the Federal Revenue Bureau of Brazil
Income Tax Contingency [Line Items]
Income tax provision (benefit)			10,000,000		3,000,000
Gain on indirect tax recoveries			$ 30,000,000		$ 8,000,000

Income Taxes - Deferred Taxes (

Income Taxes - Deferred Taxes (Details) - USD ($) $ in Millions	Sep. 30, 2021	Sep. 30, 2020
Income Tax Disclosure [Abstract]
Other noncurrent assets	$ 134	$ 178
Other noncurrent liabilities	(212)	(175)
Net deferred tax asset/(liability)	$ (78)
Net deferred tax asset/(liability)		$ 3

Income Taxes - Temporary Differ

Income Taxes - Temporary Differences and Carryforwards (Details) - USD ($) $ in Millions	Sep. 30, 2021	Sep. 30, 2020
Deferred tax assets:
Accrued expenses and reserves	$ 126	$ 115
Employee and retiree benefits	52	53
Net operating loss and other credit carryforwards	1,056	1,072
Property, plant and equipment	159	163
Intangible assets	181	257
Operating lease liabilities	79	80
Foreign currency adjustments	0	17
Research and development	23	20
Other	12	3
Deferred tax assets:	1,688	1,780
Valuation allowances	(1,637)	(1,656)
Deferred tax assets, net	51	124
Deferred tax liabilities:
Unremitted earnings of foreign subsidiaries	32	41
Indirect tax credits	18	0
Operating lease right-of-use assets	79	80
Deferred tax liabilities:	129	121
Net deferred tax asset/(liability)		$ 3
Net deferred tax asset/(liability)	$ (78)

Income Taxes - Unrecognized Tax

Income Taxes - Unrecognized Tax Benefits (Details) - USD ($) $ in Millions	12 Months Ended
	Sep. 30, 2021	Sep. 30, 2020	Sep. 30, 2019
Unrecognized Tax Benefits [Roll Forward]
Beginning balance	$ 483	$ 414	$ 288
Additions for tax positions related to the current year	29	96	108
Additions for tax positions of prior years	11	17	45
Reductions for tax positions of prior years	(9)	(38)	(22)
Settlements with taxing authorities	(12)	(4)	0
Statute closings	(3)	(2)	(5)
Ending balance	$ 499	$ 483	$ 414

Segment Information - EBITDA Sc

Segment Information - EBITDA Schedule (Details) $ in Millions	3 Months Ended						12 Months Ended
	Jun. 30, 2021USD ($)	Mar. 31, 2021USD ($)	Sep. 30, 2020USD ($)	Dec. 31, 2019USD ($)	Sep. 30, 2019USD ($)	Mar. 31, 2019USD ($)	Sep. 30, 2021USD ($)segment	Sep. 30, 2020USD ($)	Sep. 30, 2019USD ($)
Segment Reporting Information [Line Items]
Reportable segments \| segment							3
Net Sales							$ 13,680	$ 12,670	$ 16,526
Corporate - related costs							22	(16)	(9)
Restructuring and impairment costs							(21)	(238)	(176)
Purchase accounting amortization							(50)	(40)	(44)
Restructuring related charges							(9)	(20)	(31)
Gain (loss) on deconsolidation							(26)	(13)	0
(Gain) on sale of / impairment of nonconsolidated partially owned affiliates							1,214	(231)	0
Depreciation							(285)	(295)	(278)
Stock based compensation							(36)	(15)	(20)
Earnings (loss) before interest and income taxes							1,726	(195)	229
Net financing charges							(311)	(220)	(182)
Other pension income (expense)							24	(14)	(45)
Income (loss) before income taxes							1,439	(429)	2
Impairment of assets held for sale			$ 21	$ 6	$ 12			21	18
Held for sale asset impairments								8
Fixed asset impairment charges						$ 62			66
Loss on business divestitures - net							26	13	0
Tax adjustments							$ 36
Tax credits, recovery period							20 years
Integration-related costs							$ 19	15	3
EMEA
Segment Reporting Information [Line Items]
Impairment of assets held for sale							9
Held for sale asset impairments							1
China
Segment Reporting Information [Line Items]
Impairment of assets held for sale			$ 9
Loss on business divestitures - net							5
BRAZIL
Segment Reporting Information [Line Items]
Tax adjustments							38
Miscellaneous \| China
Segment Reporting Information [Line Items]
Intangible asset impairment charge								24
Adient Aerospace
Segment Reporting Information [Line Items]
Gain (loss) on deconsolidation								(4)
YFAI
Segment Reporting Information [Line Items]
Tax adjustments								1	2
Yanfeng
Segment Reporting Information [Line Items]
Loss associated with certain aspects of sale							21
Equity method investment, realized gain (loss) on disposal							1,181
Gain on completion of transaction								12
Yanfeng Adient Seating Co., Ltd. (YFAS)
Segment Reporting Information [Line Items]
Gain on completion of transaction							5
SJA
Segment Reporting Information [Line Items]
Equity method investment, realized gain (loss) on disposal	$ 33	$ 33					33
Futuris
Segment Reporting Information [Line Items]
Integration-related costs									4
Americas
Segment Reporting Information [Line Items]
Impairment of assets held for sale									6
Fixed asset impairment charges									11
Americas \| RECARO
Segment Reporting Information [Line Items]
Loss on business divestitures - net								21
EMEA
Segment Reporting Information [Line Items]
Fixed asset impairment charges									55
EMEA \| EMEA
Segment Reporting Information [Line Items]
Net Sales							5,564	5,148	6,675
Asia
Segment Reporting Information [Line Items]
Impairment of assets held for sale									12
Reportable Segments \| Americas
Segment Reporting Information [Line Items]
Net Sales							6,164	5,889	7,785
Adjusted EBITDA							232	228	210
Reportable Segments \| EMEA
Segment Reporting Information [Line Items]
Net Sales							5,564	5,148	6,675
Adjusted EBITDA							277	101	161
Reportable Segments \| Asia
Segment Reporting Information [Line Items]
Net Sales							2,123	1,822	2,337
Adjusted EBITDA							486	424	513
Reportable Segments \| Asia \| China
Segment Reporting Information [Line Items]
Net Sales							642	517	529
Eliminations
Segment Reporting Information [Line Items]
Net Sales							(171)	(189)	(271)
Eliminations \| EMEA \| EMEA
Segment Reporting Information [Line Items]
Net Sales							(1,453)	(1,423)	(1,835)
Corporate-related costs
Segment Reporting Information [Line Items]
Corporate - related costs							$ (78)	$ (80)	$ (97)

Segment Information - Other Rec

Segment Information - Other Reconciling Items (Details) - USD ($) $ in Millions	3 Months Ended		12 Months Ended
	Jun. 30, 2021	Mar. 31, 2021	Sep. 30, 2021	Sep. 30, 2020	Sep. 30, 2019
Segment Reporting Information [Line Items]
Net Sales			$ 13,680	$ 12,670	$ 16,526
Equity Income			1,484	22	275
Total assets			10,778	10,261	10,342
Depreciation			285	295	278
Amortization			45	37	40
Capital Expenditures			260	326	468
Purchase accounting amortization			5	3	4
Yanfeng
Segment Reporting Information [Line Items]
Equity method investment, realized gain (loss) on disposal			1,181
Gain on completion of transaction				12
SJA
Segment Reporting Information [Line Items]
Equity method investment, realized gain (loss) on disposal	$ 33	$ 33	33
Yanfeng Adient Seating Co., Ltd. (YFAS)
Segment Reporting Information [Line Items]
Gain on completion of transaction			5
YFAI
Segment Reporting Information [Line Items]
Equity Income					40
Purchase accounting amortization			5	3	4
Restructuring charges			1	8	5
(Gain) on sale of / impairment of nonconsolidated partially owned affiliates				231
Impact of tax reform				1	2
Reportable Segments \| Americas
Segment Reporting Information [Line Items]
Net Sales			6,164	5,889	7,785
Equity Income			(1)	1	3
Total assets			2,888	3,019	3,237
Depreciation			121	128	109
Amortization			13	13	14
Capital Expenditures			131	138	190
Reportable Segments \| EMEA
Segment Reporting Information [Line Items]
Net Sales			5,564	5,148	6,675
Equity Income			7	8	13
Total assets			2,473	2,658	2,716
Depreciation			132	129	126
Amortization			14	8	5
Capital Expenditures			104	164	237
Reportable Segments \| Asia
Segment Reporting Information [Line Items]
Net Sales			2,123	1,822	2,337
Equity Income			265	256	270
Total assets			3,187	2,868	3,416
Depreciation			32	38	43
Amortization			18	16	18
Capital Expenditures			25	24	41
Reconciling items
Segment Reporting Information [Line Items]
Net Sales			(171)	(189)	(271)
Equity Income			1,213	(243)	(11)
Total assets			2,230	1,716	973
Depreciation			0	0	0
Amortization			0	0	3
Capital Expenditures			$ 0	$ 0	$ 0

Segment Information - Geographi

Segment Information - Geographic Information (Details) - USD ($) $ in Millions	12 Months Ended
	Sep. 30, 2021	Sep. 30, 2020	Sep. 30, 2019
Revenues from External Customers and Long-Lived Assets [Line Items]
Net Sales	$ 13,680	$ 12,670	$ 16,526
Long-lived assets	1,607	1,581
Americas \| Americas
Revenues from External Customers and Long-Lived Assets [Line Items]
Net Sales	6,164	5,889	7,785
Long-lived assets	662	663
EMEA \| EMEA
Revenues from External Customers and Long-Lived Assets [Line Items]
Net Sales	5,564	5,148	6,675
Long-lived assets	676	726
Asia \| Asia
Revenues from External Customers and Long-Lived Assets [Line Items]
Net Sales	2,123	1,822	2,337
Long-lived assets	269	192
Reportable Segments \| Americas
Revenues from External Customers and Long-Lived Assets [Line Items]
Net Sales	6,164	5,889	7,785
Reportable Segments \| EMEA
Revenues from External Customers and Long-Lived Assets [Line Items]
Net Sales	5,564	5,148	6,675
Reportable Segments \| Asia
Revenues from External Customers and Long-Lived Assets [Line Items]
Net Sales	2,123	1,822	2,337
Reportable Segments \| United States \| Americas
Revenues from External Customers and Long-Lived Assets [Line Items]
Net Sales	5,500	4,983	6,435
Long-lived assets	467	472
Reportable Segments \| Mexico \| Americas
Revenues from External Customers and Long-Lived Assets [Line Items]
Net Sales	2,298	2,004	2,709
Long-lived assets	173	171
Reportable Segments \| Other Americas \| Americas
Revenues from External Customers and Long-Lived Assets [Line Items]
Net Sales	312	318	435
Long-lived assets	22	20
Reportable Segments \| Germany \| EMEA
Revenues from External Customers and Long-Lived Assets [Line Items]
Net Sales	1,101	1,061	1,463
Long-lived assets	180	203
Reportable Segments \| POLAND \| EMEA
Revenues from External Customers and Long-Lived Assets [Line Items]
Long-lived assets	145	142
Reportable Segments \| Czech Republic \| EMEA
Revenues from External Customers and Long-Lived Assets [Line Items]
Net Sales	1,155	1,118	1,431
Long-lived assets	41	44
Reportable Segments \| Other EMEA \| EMEA
Revenues from External Customers and Long-Lived Assets [Line Items]
Net Sales	4,761	4,392	5,616
Long-lived assets	310	337
Reportable Segments \| China \| Asia
Revenues from External Customers and Long-Lived Assets [Line Items]
Net Sales	642	517	529
Long-lived assets	125	38
Reportable Segments \| Thailand \| Asia
Revenues from External Customers and Long-Lived Assets [Line Items]
Net Sales	469	400	614
Long-lived assets	38	40
Reportable Segments \| Japan \| Asia
Revenues from External Customers and Long-Lived Assets [Line Items]
Net Sales	331	332	529
Long-lived assets	58	64
Reportable Segments \| Other Asia \| Asia
Revenues from External Customers and Long-Lived Assets [Line Items]
Net Sales	705	600	668
Long-lived assets	48	50
Eliminations
Revenues from External Customers and Long-Lived Assets [Line Items]
Net Sales	(171)	(189)	(271)
Eliminations \| Americas \| Americas
Revenues from External Customers and Long-Lived Assets [Line Items]
Net Sales	(1,946)	(1,416)	(1,794)
Eliminations \| EMEA \| EMEA
Revenues from External Customers and Long-Lived Assets [Line Items]
Net Sales	(1,453)	(1,423)	(1,835)
Eliminations \| Asia \| Asia
Revenues from External Customers and Long-Lived Assets [Line Items]
Net Sales	$ (24)	$ (27)	$ (3)

Nonconsolidated Partially-Own_3

Nonconsolidated Partially-Owned Affiliates - Narrative (Details) ¥ in Millions, $ in Millions	Sep. 30, 2021USD ($)	Sep. 30, 2021CNY (¥)	Apr. 01, 2021USD ($)	Mar. 31, 2021USD ($)	Mar. 12, 2021	Sep. 30, 2020USD ($)	Jan. 31, 2020
Schedule of Equity Method Investments [Line Items]
Investments in partially-owned affiliates	$ 335					$ 707
SJA
Schedule of Equity Method Investments [Line Items]
Limited liability company or limited partnership, members or limited partners, ownership interest				50.00%
Yanfeng Adient Seating Co., Ltd. (YFAS) \| Adient
Schedule of Equity Method Investments [Line Items]
Limited liability company or limited partnership, members or limited partners, ownership interest	49.99%	49.99%			49.99%
SJA
Schedule of Equity Method Investments [Line Items]
Proceeds from divestiture of interest in joint venture			$ 53	$ 58
Yanfeng Adient Seating Co., Ltd. (YFAS)
Schedule of Equity Method Investments [Line Items]
Proceeds from divestiture of interest in joint venture	$ 1,210	¥ 8,064
Ownership percentage	0.00%					49.90%
YFAI
Schedule of Equity Method Investments [Line Items]
Ownership percentage						30.00%	30.00%
Payments to acquire equity method investments						$ 369
(Gain) on sale of / impairment of nonconsolidated partially owned affiliates						$ 231
YFAI \| Adient
Schedule of Equity Method Investments [Line Items]
Limited liability company or limited partnership, members or limited partners, ownership interest					30.00%

Nonconsolidated Partially-Own_4

Nonconsolidated Partially-Owned Affiliates - Partially-owned Affiliates (Details)	Sep. 30, 2021	Sep. 30, 2020
KEIPER Seating Mechanisms Co., Ltd. (KEIPER)
Schedule of Equity Method Investments [Line Items]
% ownership at September 30,	50.00%	50.00%
Changchun FAWAY Adient Automotive Systems Co. Ltd. (CFAA)
Schedule of Equity Method Investments [Line Items]
% ownership at September 30,	49.00%	49.00%
Yanfeng Adient Seating Co., Ltd. (YFAS)
Schedule of Equity Method Investments [Line Items]
% ownership at September 30,	0.00%	49.90%

Nonconsolidated Partially-Own_5

Nonconsolidated Partially-Owned Affiliates - Income Statement (Details) - USD ($) $ in Millions	12 Months Ended
	Sep. 30, 2021	Sep. 30, 2020	Sep. 30, 2019
Schedule of Equity Method Investments [Line Items]
Gross profit	$ 826	$ 592	$ 801
Equity method investment, nonconsolidated investee or group of investees
Schedule of Equity Method Investments [Line Items]
Net sales	8,809	9,538	15,555
Gross profit	1,008	1,111	1,721
Net income	733	591	667
Net income attributable to the entity	$ 682	$ 563	$ 629

Nonconsolidated Partially-Own_6

Nonconsolidated Partially-Owned Affiliates - Balance Sheet (Details) - USD ($) $ in Millions	Sep. 30, 2021	Sep. 30, 2020
Schedule of Equity Method Investments [Line Items]
Current assets	$ 5,086	$ 4,482
Current liabilities	3,511	3,819
Noncurrent liabilities	4,309	4,864
Noncontrolling interests	342	322
Equity method investment, nonconsolidated investee or group of investees
Schedule of Equity Method Investments [Line Items]
Current assets	1,792	4,222
Noncurrent assets	874	1,579
Current liabilities	1,841	4,213
Noncurrent liabilities	145	87
Noncontrolling interests	$ 0	$ 105

Commitments and Contingencies (

Commitments and Contingencies (Details) - USD ($) $ in Millions	Sep. 30, 2021	Sep. 30, 2020
Commitments and Contingencies Disclosure [Abstract]
Reserves for environmental liabilities	$ 8	$ 10

Related Party Transactions (Det

Related Party Transactions (Details) - USD ($) $ in Millions	12 Months Ended
	Sep. 30, 2021	Sep. 30, 2020	Sep. 30, 2019
Related Party Transactions [Abstract]
Net sales to related parties	$ 273	$ 347	$ 386
Purchases from related parties	558	566	$ 704
Accounts receivable due from related parties	30	49
Accounts payable due to related parties	$ 41	$ 105