Lear (LEA) 10-Q24 Oct 142014 Q3 Quarterly reportFinancial data

Company Profile

Document_and_Entity_Informatio

Document and Entity Information	9 Months Ended
Document and Entity Information	Sep. 27, 2014	Oct. 22, 2014
Document And Entity Information [Abstract]	'	'
Document Type	'10-Q	'
Amendment Flag	'false	'
Document Period End Date	27-Sep-14	'
Document Fiscal Year Focus	'2014	'
Document Fiscal Period Focus (Q1,Q2,Q3,FY)	'Q3	'
Trading Symbol	'LEA	'
Entity Registrant Name	'LEAR CORP	'
Entity Central Index Key	'0000842162	'
Current Fiscal Year End Date	'--12-31	'
Entity Filer Category	'Large Accelerated Filer	'
Entity Common Stock, Shares Outstanding	'	79,255,325

Condensed_Consolidated_Balance

Condensed Consolidated Balance Sheets (USD $)	Sep. 27, 2014		Dec. 31, 2013
In Millions, unless otherwise specified	Sep. 27, 2014		Dec. 31, 2013
CURRENT ASSETS:	'		'
Cash and cash equivalents	$872.70	[1]	$1,137.70
Accounts receivable	2,843	[1]	2,278.30
Inventories	899.1	[1]	818.7
Other	718.2	[1]	687.8
Total current assets	5,333	[1]	4,922.50
LONG-TERM ASSETS:	'		'
Property, plant and equipment, net	1,614.40	[1]	1,587.20
Goodwill	740.2	[1]	757.2
Other	1,003.60	[1]	1,064
Total long-term assets	3,358.20	[1]	3,408.40
Total assets	8,691.20	[1]	8,330.90
CURRENT LIABILITIES:	'		'
Accounts payable and drafts	2,614.60	[1]	2,438.70
Accrued liabilities	1,336.30	[1]	1,140.40
Total current liabilities	3,950.90	[1]	3,579.10
LONG-TERM LIABILITIES:	'		'
Long-term debt	1,068.70		1,057.10
Other	515.8	[1]	545.2
Total long-term liabilities	1,584.50	[1]	1,602.30
EQUITY:	'		'
Preferred stock, 100,000,000 shares authorized (including 10,896,250 Series A convertible preferred stock authorized); no shares outstanding	0	[1]	0
Common stock, $0.01 par value, 300,000,000 shares authorized; 88,169,235 and 88,062,341 shares issued as of September 27, 2014 and December 31, 2013, respectively	0.9	[1]	0.9
Additional paid-in capital, including warrants to purchase common stock	1,613.20	[1]	1,652.90
Common stock held in treasury, 8,920,774 and 7,311,037 shares as of September 27, 2014 and December 31, 2013, respectively, at cost	-544.9	[1]	-362.1
Retained earnings	2,280.20	[1]	1,920.30
Accumulated other comprehensive loss	-267.5	[1]	-166.1
Lear Corporation stockholdersâ€™ equity	3,081.90	[1]	3,045.90
Noncontrolling interests	73.9	[1]	103.6	[1]
Equity	3,155.80	[1]	3,149.50
Total liabilities and equity	$8,691.20	[1]	$8,330.90

[1]	(1)Â Unaudited.

Condensed_Consolidated_Balance1

Condensed Consolidated Balance Sheets (Parenthetical) (USD $)	Sep. 27, 2014	Dec. 31, 2013
Preferred stock, shares authorized	100,000,000	100,000,000
Preferred stock, shares outstanding	0	0
Common stock, par value	$0.01	$0.01
Common stock, shares authorized	300,000,000	300,000,000
Common stock, shares issued	88,169,235	88,062,341
Common stock held in treasury, shares	8,920,774	7,311,037
Series A convertible preferred stock	'	'
Preferred stock, shares authorized	10,896,250	10,896,250

Condensed_Consolidated_Stateme

Condensed Consolidated Statements of Comprehensive Income (USD $)	3 Months Ended		9 Months Ended
In Millions, except Share data, unless otherwise specified	Sep. 27, 2014	Sep. 28, 2013	Sep. 27, 2014	Sep. 28, 2013
Income Statement [Abstract]	'	'	'	'
Net sales	$4,232.70	$3,917.70	$13,177.60	$11,977.90
Cost of sales	3,871.50	3,587.50	12,076.80	10,997.60
Selling, general and administrative expenses	128.1	128.6	402.8	386.1
Amortization of intangible assets	8.6	8.6	25.4	25.8
Interest expense	15.7	17.5	47.1	51.6
Other expense, net	11.1	16.8	57.1	37.8
Consolidated income before provision for income taxes and equity in net income of affiliates	197.7	158.7	568.4	479
Provision for income taxes	57.6	51.2	163.1	130.2
Equity in net income of affiliates	-7.8	-9.2	-29	-27.1
Consolidated net income	147.9	116.7	434.3	375.9
Less: Net income attributable to noncontrolling interests	7.8	3.9	23.7	17.3
Net income attributable to Lear	140.1	112.8	410.6	358.6
Basic net income per share attributable to Lear	$1.75	$1.40	$5.09	$4.14
Diluted net income per share attributable to Lear	$1.72	$1.38	$5.01	$4.09
Average common shares outstanding	79,974,811	80,674,338	80,652,376	86,609,304
Average diluted shares outstanding	81,403,225	81,754,163	82,027,127	87,650,438
Consolidated comprehensive income (Note 13)	50.9	148.3	332.2	356.7
Less: Comprehensive income attributable to noncontrolling interests	9.2	4.1	23	18.2
Comprehensive income attributable to Lear	$41.70	$144.20	$309.20	$338.50

Condensed_Consolidated_Stateme1

Condensed Consolidated Statements of Cash Flows (USD $)	9 Months Ended
In Millions, unless otherwise specified	Sep. 27, 2014		Sep. 28, 2013
Cash Flows from Operating Activities:	'		'
Consolidated net income	$434.30		$375.90
Adjustments to reconcile consolidated net income to net cash provided by operating activities:	'		'
Depreciation and amortization	232.6		208.3
Net change in recoverable customer engineering, development and tooling	-4.4		-17.2
Net change in working capital items (see below)	-321.7		-157.7
Other, net	70.9		20.3
Net cash provided by operating activities	411.7		429.6
Cash Flows from Investing Activities:	'		'
Additions to property, plant and equipment	-280.8		-329.2
Insurance proceeds	0		7.1
Other, net	-9		40.7
Net cash used in investing activities	-289.8		-281.4
Cash Flows from Financing Activities:	'		'
Proceeds from the issuance of senior notes	325		500
Repurchase of senior notes	-327.1		-72.1
Payment of debt issuance and other financing costs	-3.8		-13.4
Repurchase of common stock	-259.4		-1,000.10
Dividends paid to Lear Corporation stockholders	-49.6		-44.8
Dividends paid to noncontrolling interests	-17.5		-33.4
Other, net	-39.2		-9.7
Net cash used in financing activities	-371.6		-673.5
Effect of foreign currency translation	-15.3		7.1
Net Change in Cash and Cash Equivalents	-265		-518.2
Cash and Cash Equivalents as of Beginning of Period	1,137.70		1,402.20
Cash and Cash Equivalents as of End of Period	872.7	[1]	884
Changes in Working Capital Items:	'		'
Accounts receivable	-652.7		-567.3
Inventories	-111.9		-121.8
Accounts payable	259.1		320.1
Accrued liabilities and other	183.8		211.3
Net change in working capital items	-321.7		-157.7
Supplementary Disclosure:	'		'
Cash paid for interest	68.6		63.3
Cash paid for income taxes, net of refunds received	$133.10		$121.40

[1]	(1)Â Unaudited.

Basis_of_Presentation

Basis of Presentation	9 Months Ended
Basis of Presentation	Sep. 27, 2014
Accounting Policies [Abstract]	'
Basis of Presentation	'
	Basis of Presentation
	Lear Corporation (“Lear,” and together with its consolidated subsidiaries, the “Company”) and its affiliates design and manufacture automotive seating and electrical distribution systems and related components. The Company’s main customers are automotive original equipment manufacturers. The Company operates facilities worldwide.

	The accompanying condensed consolidated financial statements include the accounts of Lear, a Delaware corporation, and the wholly owned and less than wholly owned subsidiaries controlled by Lear. In addition, Lear consolidates all entities, including variable interest entities, in which it has a controlling financial interest. Investments in affiliates in which Lear does not have control, but does have the ability to exercise significant influence over operating and financial policies, are accounted for under the equity method.

	The Company’s annual financial results are reported on a calendar year basis, and quarterly interim results are reported using a thirteen week reporting calendar.

	Certain amounts in the prior period’s financial statements have been reclassified to conform to the presentation used in the quarter ended September 27, 2014.

	Cost of Sales and Selling, General and Administrative Expenses
	Cost of sales includes material, labor and overhead costs associated with the manufacture and distribution of the Company’s products. Distribution costs include inbound freight costs, purchasing and receiving costs, inspection costs, warehousing costs and other costs of the Company’s distribution network. Selling, general and administrative expenses include selling, engineering and development and administrative costs not directly associated with the manufacture and distribution of the Company’s products.

Acquisition

Acquisition	9 Months Ended
Acquisition	Sep. 27, 2014
Business Combinations [Abstract]	'
Acquistion	'
	Acquisition
	On August 27, 2014, the Company signed a definitive agreement to acquire Everett Smith Group Ltd., the parent of Eagle Ottawa, LLC (“Eagle Ottawa”), a supplier of leather for the automotive industry. Eagle Ottawa is a privately-held company based in Auburn Hills, Michigan. The transaction has a value of approximately $850 million on a cash and debt free basis. The closing of the transaction is expected to occur in the first quarter of 2015 and is subject to customary conditions, including regulatory approval.

Restructuring

Restructuring	9 Months Ended
	Sep. 27, 2014
Restructuring and Related Activities [Abstract]	'
Restructuring	'
	Restructuring
	Restructuring costs include employee termination benefits, fixed asset impairment charges and contract termination costs, as well as other incremental costs resulting from the restructuring actions. These incremental costs principally include equipment and personnel relocation costs. The Company also incurs incremental manufacturing inefficiency costs at the operating locations impacted by the restructuring actions during the related restructuring implementation period. Restructuring costs are recognized in the Company’s consolidated financial statements in accordance with accounting principles generally accepted in the United States (“GAAP”). Generally, charges are recorded as restructuring actions are approved and/or implemented.

	In the first nine months of 2014, the Company recorded charges of $86.6 million in connection with its restructuring actions. These charges consist of $71.4 million recorded as cost of sales, $14.2 million recorded as selling, general and administrative expenses and $1.0 million recorded as other expense. The restructuring charges consist of employee termination benefits of $72.9 million, asset impairment charges of $0.1 million and contract termination costs of $0.3 million, as well as other related costs of $13.3 million. Employee termination benefits were recorded based on existing union and employee contracts, statutory requirements, completed negotiations and Company policy. Asset impairment charges relate to the disposal of buildings, leasehold improvements and machinery and/or equipment with carrying values of $0.1 million in excess of related estimated fair values. The Company expects to incur approximately $34 million of additional restructuring costs related to activities initiated as of September 27, 2014, and expects that the components of such costs will be consistent with its historical experience. Any future restructuring actions will depend upon market conditions, customer actions and other factors.

	A summary of 2014 activity is shown below (in millions):


						Utilization
		Accrual as of		2014		Cash			Non-cash			Accrual as of
		January 1, 2014		Charges								September 27, 2014
	Employee termination benefits	$	38.7	$	72.9	$	(71.0	)	$	—		$	40.6

	Asset impairment charges	—		0.1		—			(0.1		)	—

	Contract termination costs	5.6		0.3		(0.8		)	—			5.1

	Other related costs	—		13.3		(13.3		)	—			—

	Total	$	44.3	$	86.6	$	(85.1	)	$	(0.1	)	$	45.7

Inventories

Inventories	9 Months Ended
	Sep. 27, 2014
Inventory Disclosure [Abstract]	'
Inventories	'
	Inventories
	Inventories are stated at the lower of cost or market. Cost is determined using the first-in, first-out method. Finished goods and work-in-process inventories include material, labor and manufacturing overhead costs. A summary of inventories is shown below (in millions):


		September 27,		December 31,
		2014		2013
	Raw materials	$	694.2	$	633.5

	Work-in-process	50.5		45.8

	Finished goods	154.4		139.4

	Inventories	$	899.1	$	818.7

PreProduction_Costs_Related_to

Pre-Production Costs Related to Long-Term Supply Agreements	9 Months Ended
	Sep. 27, 2014
Text Block [Abstract]	'
Pre-Production Costs Related to Long-Term Supply Agreements	'
	Pre-Production Costs Related to Long-Term Supply Agreements
	The Company incurs pre-production engineering and development (“E&D”) and tooling costs related to the products produced for its customers under long-term supply agreements. The Company expenses all pre-production E&D costs for which reimbursement is not contractually guaranteed by the customer. In addition, the Company expenses all pre-production tooling costs related to customer-owned tools for which reimbursement is not contractually guaranteed by the customer or for which the Company does not have a non-cancelable right to use the tooling. During the first nine months of 2014 and 2013, the Company capitalized $143.0 million and $139.8 million, respectively, of pre-production E&D costs for which reimbursement is contractually guaranteed by the customer. During the first nine months of 2014 and 2013, the Company also capitalized $118.2 million and $164.3 million, respectively, of pre-production tooling costs related to customer-owned tools for which reimbursement is contractually guaranteed by the customer or for which the Company has a non-cancelable right to use the tooling. These amounts are included in other current and long-term assets in the accompanying condensed consolidated balance sheets. During the first nine months of 2014 and 2013, the Company collected $247.2 million and $296.5 million, respectively, of cash related to E&D and tooling costs.

	The classification of recoverable customer E&D and tooling costs related to long-term supply agreements is shown below (in millions):


		27-Sep-14		December 31,
				2013
	Current	$	138.2	$	134.2

	Long-term	47.9		52.9

	Recoverable customer E&D and tooling	$	186.1	$	187.1

LongTerm_Assets

Long-Term Assets	9 Months Ended
	Sep. 27, 2014
Text Block [Abstract]	'
Long-Term Assets	'
	Long-Term Assets

	Property, Plant and Equipment
	Property, plant and equipment is stated at cost. Costs associated with the repair and maintenance of the Company’s property, plant and equipment are expensed as incurred. Costs associated with improvements which extend the life, increase the capacity or improve the efficiency or safety of the Company’s property, plant and equipment are capitalized and depreciated over the remaining useful life of the related asset. Depreciable property is depreciated over the estimated useful lives of the assets, using principally the straight-line method.

	A summary of property, plant and equipment is shown below (in millions):


		September 27,			31-Dec-13
		2014
	Land	$	111.4		$	113.4

	Buildings and improvements	538.6			532

	Machinery and equipment	1,835.00			1,645.00

	Construction in progress	141.9			155.2

	Total property, plant and equipment	2,626.90			2,445.60

	Less – accumulated depreciation	(1,012.5		)	(858.4		)
	Property, plant and equipment, net	$	1,614.40		$	1,587.20


	Depreciation expense was $71.3 million and $64.4 million for the three months ended September 27, 2014 and September 28, 2013, respectively, and $207.2 million and $182.5 million for the nine months ended September 27, 2014 and September 28, 2013, respectively.

	The Company monitors its long-lived assets for impairment indicators on an ongoing basis in accordance with GAAP. If impairment indicators exist, the Company performs the required impairment analysis by comparing the undiscounted cash flows expected to be generated from the long-lived assets to the related net book values. If the net book value exceeds the undiscounted cash flows, an impairment loss is measured and recognized. The Company does not believe that there were any indicators that would have resulted in long-lived asset impairment charges as of September 27, 2014. The Company will, however, continue to assess the impact of any significant industry events and long-term automotive production estimates on the realization of its long-lived assets.

	In the first nine months of 2014 and 2013, the Company recognized fixed asset impairment charges of $0.1 million and $4.6 million, respectively, in conjunction with its restructuring actions (Note 3, “Restructuring”), as well as additional fixed asset impairment charges of $0.9 million in the three and nine months ended September 27, 2014.

	Investments in Affiliates
	In the first quarter of 2013, the Company completed the sale of its 22.88% ownership interest in International Automotive Components Group North America, LLC for net proceeds of $49.6 million. The Company did not recognize a significant gain or loss related to this transaction.

Goodwill

Goodwill	9 Months Ended
	Sep. 27, 2014
Goodwill and Intangible Assets Disclosure [Abstract]	'
Goodwill	'
	Goodwill
	A summary of the changes in the carrying amount of goodwill, all of which relates to the seating segment, for the nine months ended September 27, 2014, is shown below (in millions):


	Balance as of January 1, 2014	$	757.2

	Foreign currency translation and other	(17.0		)
	Balance as of September 27, 2014	$	740.2


	Goodwill is not amortized but is tested for impairment on at least an annual basis. Impairment testing is required more often than annually if an event or circumstance indicates that an impairment is more likely than not to have occurred. In conducting its annual impairment testing, the Company may first perform a qualitative assessment of whether it is more likely than not that a reporting unit’s fair value is less than its carrying amount. If not, no further goodwill impairment testing is required. If it is more likely than not that a reporting unit’s fair value is less than its carrying amount, or if the Company elects not to perform a qualitative assessment of a reporting unit, the Company then compares the fair value of the reporting unit to the related net book value. If the net book value of a reporting unit exceeds its fair value, an impairment loss is measured and recognized. The Company conducts its annual impairment testing as of the first day of its fourth quarter.

	The Company does not believe that there were any indicators that would have resulted in goodwill impairment charges as of September 27, 2014. The Company will, however, continue to assess the impact of significant events or circumstances on its recorded goodwill.

Debt

9 Months Ended

Sep. 27, 2014

Debt Disclosure [Abstract]

Debt

A summary of long-term debt and the related weighted average interest rates is shown below (in millions):

27-Sep-14

31-Dec-13

Long-Term

Weighted

Long-Term

Weighted

Debt

Average

Debt

Average

Interest Rate

7.875% Senior Notes due 2018

—

278.8

8.00%

8.125% Senior Notes due 2020

243.7

8.25%

278.3

8.25%

4.75% Senior Notes due 2023

500

4.75%

500

4.75%

5.375% Senior Notes due 2024

325

5.38%

—

Long-term debt

1,068.70

1,057.10

Senior Notes

As of September 27, 2014, the Company’s long-term debt consists of $245 million in aggregate principal amount of senior unsecured notes due 2020 at a stated coupon rate of 8.125% (the “2020 Notes”), $500 million in aggregate principal amount of senior unsecured notes due 2023 at a stated coupon rate of 4.75% (the “2023 Notes”) and $325 million in aggregate principal amount of senior unsecured notes due 2024 at a stated coupon rate of 5.375% (the “2024 Notes,” and together with the 2020 Notes and 2023 Notes, the “Notes”).

The 2020 Notes were issued on March 26, 2010, at 99.164% of par, resulting in a yield to maturity of 8.25%, and interest is payable on March 15 and September 15 of each year. The 2020 Notes mature on March 15, 2020. The 2023 Notes were issued on January 17, 2013, and interest is payable on January 15 and July 15 of each year. The 2023 Notes were offered and sold in a private transaction to qualified institutional buyers under Rule 144A and, outside of the United States, pursuant to Regulation S of the Securities Act of 1933, as amended (the “Securities Act”). In accordance with the registration rights agreement entered into at the time of the issuance of the 2023 Notes, the Company completed an exchange offer to exchange the 2023 Notes for substantially identical notes registered under the Securities Act in the second quarter of 2014. The 2023 Notes mature on January 15, 2023.

The 2024 Notes were issued on March 11, 2014, and interest is payable on March 15 and September 15 of each year. The proceeds from the offering of $325 million, net of related issuance costs of $3.8 million and together with existing cash on hand, were used to redeem the remaining aggregate principal amount of the Company’s 7.875% senior unsecured notes due 2018 (the “2018 Notes”) ($280 million) and to redeem 10% of the original aggregate principal amount of the 2020 Notes ($35 million) at stated redemption prices, plus accrued and unpaid interest to the respective redemption dates. In connection with these transactions, the Company paid $327.1 million and recognized losses of $17.5 million on the extinguishment of debt in the first quarter of 2014.

The Company may redeem all or part of the 2024 Notes, at its option, at any time on or after March 15, 2019, at the redemption prices set forth below, plus accrued and unpaid interest to the redemption date.

Twelve-Month Period Commencing March 15,

2024 Notes

2019

102.69%

2020

101.79%

2021

100.90%

2022 and thereafter

100.00%

Prior to March 15, 2017, the Company may redeem up to 35% of the aggregate principal amount of the 2024 Notes, in an amount not to exceed the amount of net cash proceeds of one or more equity offerings, at a redemption price equal to 105.375% of the aggregate principal amount thereof, plus accrued and unpaid interest to the redemption date, provided that at least 65% of the original aggregate principal amount of the 2024 Notes remains outstanding after the redemption and any such redemption is made 90 days after the closing of such equity offering. Prior to March 15, 2019, the Company may redeem the 2024 Notes, in whole or in part, at a redemption price equal to 100% of the aggregate principal amount thereof, plus a “make-whole” premium as of, and accrued and unpaid interest to, the redemption date.

The Notes are senior unsecured obligations. The Company’s obligations under the Notes are fully and unconditionally guaranteed, jointly and severally, on a senior unsecured basis by certain domestic subsidiaries, which are directly or indirectly 100% owned by Lear. See Note 18, “Supplemental Guarantor Condensed Consolidating Financial Statements.”

The indenture governing the 2020 Notes contains restrictive covenants that, among other things, limit the ability of the Company and its subsidiaries to: (i) incur additional debt, (ii) pay dividends and make other restricted payments, (iii) create or permit certain liens, (iv) issue or sell capital stock of the Company’s restricted subsidiaries, (v) use the proceeds from sales of assets and subsidiary stock, (vi) create or permit restrictions on the ability of the Company’s restricted subsidiaries to pay dividends or make other distributions to the Company, (vii) enter into transactions with affiliates, (viii) enter into sale and leaseback transactions and (ix) consolidate or merge or sell all or substantially all of the Company’s assets. The foregoing limitations are subject to exceptions as set forth in the 2020 Notes. In addition, if in the future the 2020 Notes have an investment grade credit rating from both Moody’s Investors Service and Standard & Poor’s Ratings Services and no default has occurred and is continuing, certain of these covenants will, thereafter, no longer apply to the 2020 Notes for so long as the 2020 Notes have an investment grade credit rating by both rating agencies. The indenture governing the 2020 Notes also contains customary events of default.

Subject to certain exceptions, the indenture governing the 2023 Notes and 2024 Notes contains restrictive covenants that, among other things, limit the ability of the Company to: (i) create or permit certain liens, (ii) enter into sale and leaseback transactions and (iii) consolidate or merge or sell all or substantially all of the Company’s assets. These indentures also provide for customary events of default.

As of September 27, 2014, the Company was in compliance with all covenants under the indentures governing the Notes.

2013 Redemption of Senior Notes

In the first quarter of 2013, the Company redeemed 10% of the original aggregate principal amount of each of the 2018 Notes and 2020 Notes ($70 million, in aggregate) at the stated redemption price, plus accrued and unpaid interest to the redemption date. In connection with this transaction, the Company paid $72.1 million and recognized a loss of $3.6 million on the partial extinguishment of debt in the first quarter of 2013.

Revolving Credit Facility

The Company’s amended and restated credit agreement, which matures on January 30, 2018, provides for a $1.0 billion revolving credit facility. As of September 27, 2014 and December 31, 2013, there were no borrowings outstanding under the revolving credit facility.

Advances under the revolving credit facility generally bear interest at a variable rate per annum equal to (i) the Eurocurrency Rate (as defined) plus an adjustable margin of 1.0% to 2.25% based on the Company’s corporate rating (1.5% as of September 27, 2014), payable on the last day of each applicable interest period but in no event less frequently than quarterly, or (ii) the Adjusted Base Rate (as defined) plus an adjustable margin of 0.0% to 1.25% based on the Company’s corporate rating (0.50% as of September 27, 2014), payable quarterly. A facility fee which ranges from 0.25% to 0.50% of the total amount committed under the revolving credit facility, is payable quarterly.

The Company’s obligations under the revolving credit facility are secured on a first priority basis by a lien on substantially all of the U.S. assets of the Company and its domestic subsidiaries, as well as 100% of the stock of the Company’s domestic subsidiaries and 65% of the stock of certain of the Company’s foreign subsidiaries. In addition, obligations under the revolving credit facility are guaranteed, jointly and severally, on a first priority basis, by certain domestic subsidiaries, which are directly or indirectly 100% owned by Lear. See Note 18, “Supplemental Guarantor Condensed Consolidating Financial Statements.”

The revolving credit facility contains various customary representations, warranties and covenants by the Company, including, without limitation, (i) covenants regarding maximum leverage and minimum interest coverage, (ii) limitations on fundamental changes involving the Company or its subsidiaries and (iii) limitations on indebtedness, liens, investments and restricted payments. As of September 27, 2014, the Company was in compliance with all covenants under the agreement governing the revolving credit facility.

For further information on the Notes and the revolving credit facility, see Note 6, “Debt,” to the consolidated financial statements included in the Company’s Annual Report on Form 10-K for the year ended December 31, 2013.

Pension_and_Other_Postretireme

Pension and Other Postretirement Benefit Plans	9 Months Ended
	Sep. 27, 2014
Compensation and Retirement Disclosure [Abstract]	'
Pension and Other Postretirement Benefit Plans	'
	Pension and Other Postretirement Benefit Plans

	Net Periodic Pension and Other Postretirement Benefit Cost
	The components of the Company’s net periodic pension benefit cost are shown below (in millions):


		Three Months Ended												Nine Months Ended
		September 27, 2014						September 28, 2013						September 27, 2014						September 28, 2013
		U.S.			Foreign			U.S.			Foreign			U.S.			Foreign			U.S.			Foreign
	Service cost	$	0.9		$	2.2		$	0.8		$	2.4		$	2.7		$	6.5		$	2.2		$	7.4

	Interest cost	7.2			5.1			6.5			5.1			21.4			15.4			19.6			15.5

	Expected return on plan assets	(9.6		)	(6.9		)	(8.1		)	(6.2		)	(28.6		)	(20.4		)	(24.3		)	(18.9		)
	Amortization of actuarial (gain) loss	(0.1		)	0.4			1			1.6			(0.2		)	1			3.1			4.8

	Settlement loss	—			—			—			—			0.1			—			—			—

	Net periodic benefit cost	$	(1.6	)	$	0.8		$	0.2		$	2.9		$	(4.6	)	$	2.5		$	0.6		$	8.8


	The components of the Company’s net periodic other postretirement benefit cost are shown below (in millions):


		Three Months Ended												Nine Months Ended
		September 27, 2014						September 28, 2013						September 27, 2014						September 28, 2013
		U.S.			Foreign			U.S.			Foreign			U.S.			Foreign			U.S.			Foreign
	Service cost	$	—		$	0.3		$	—		$	0.3		$	0.1		$	0.7		$	0.1		$	0.8

	Interest cost	1			0.5			0.9			0.7			3			1.5			2.7			2.3

	Amortization of actuarial (gain) loss	(0.1		)	(0.1		)	—			0.1			(0.5		)	—			(0.1		)	0.3

	Amortization of prior service credit	—			(0.1		)	—			(0.1		)	—			(0.3		)	—			(0.3		)

	Special termination benefits	—			0.2			—			0.1			—			0.4			—			0.3

	Net periodic benefit cost	$	0.9		$	0.8		$	0.9		$	1.1		$	2.6		$	2.3		$	2.7		$	3.4


	Contributions
	Employer contributions to the Company’s domestic and foreign pension plans for the nine months ended September 27, 2014, were $12.9 million. The Company expects contributions to its domestic and foreign pension plans of approximately $20 million in 2014. The Company may elect to make contributions in excess of minimum funding requirements in response to investment performance or changes in interest rates or when the Company believes that it is financially advantageous to do so and based on its other cash requirements.

	Employer contributions to the Company’s defined contribution retirement program for its salaried employees, determined as a percentage of each covered employee’s eligible compensation, for the nine months ended September 27, 2014, were $12.5 million. The Company expects total contributions of approximately $16 million to this program in 2014.

Other_Expense_Net

Other Expense, Net	9 Months Ended
	Sep. 27, 2014
Other Income and Expenses [Abstract]	'
Other Expense, Net	'
	Other Expense, Net
	Other expense, net includes non-income related taxes, foreign exchange gains and losses, gains and losses related to certain derivative instruments and hedging activities, gains and losses on the extinguishment of debt, gains and losses on the disposal of fixed assets and other miscellaneous income and expense. A summary of other expense, net is shown below (in millions):


		Three Months Ended						Nine Months Ended
		September 27,			September 28,			September 27,			September 28,
		2014			2013			2014			2013
	Other expense	$	16.4		$	17.3		$	63		$	38.8

	Other income	(5.3		)	(0.5		)	(5.9		)	(1.0		)
	Other expense, net	$	11.1		$	16.8		$	57.1		$	37.8


	For the nine months ended September 27, 2014 and September 28, 2013, other expense includes losses on the extinguishment of debt of $17.5 million and $3.6 million, respectively. See Note 8, “Debt.”

	For the three and nine months ended September 27, 2014, other expense includes net foreign currency transaction losses of $10.7 million and $22.7 million, respectively. For the three and nine months ended September 28, 2013, other expense includes net foreign currency transaction losses of $10.2 million and $16.7 million, respectively.

	For the three and nine months ended September 27, 2014, other income includes net gains related to transactions with affiliates of $5.2 million and $4.1 million, respectively.

Income_Taxes

Income Taxes	9 Months Ended
Income Taxes	Sep. 27, 2014
Income Tax Disclosure [Abstract]	'
Income Taxes	'
	Income Taxes
	The provision for income taxes was $57.6 million for the third quarter of 2014, representing an effective tax rate of 29.1% on pretax income before equity in net income of affiliates of $197.7 million, as compared to $51.2 million for the third quarter of 2013, representing an effective tax rate of 32.3% on pretax income before equity in net income of affiliates of $158.7 million. The provision for income taxes was $163.1 million for the nine months ended September 27, 2014, representing an effective tax rate of 28.7% on pretax income before equity in net income of affiliates of $568.4 million, as compared to $130.2 million for the nine months ended September 28, 2013, representing an effective tax rate of 27.2% on pretax income before equity in net income of affiliates of $479.0 million.

	In the first nine months of 2014 and 2013, the provision for income taxes was primarily impacted by the level and mix of earnings among tax jurisdictions. The provision was also impacted by a portion of the Company’s restructuring charges and other expenses, for which no tax benefit was provided as the charges were incurred in certain countries for which no tax benefit is likely to be realized due to a history of operating losses in those countries. In the first nine months of 2014, the Company recognized tax benefits of $26.8 million related to debt redemption costs, restructuring charges and various other items and tax benefits of $13.4 million primarily related to reductions in tax reserves due to tax audit settlements and the release of valuation allowances with respect to the deferred tax assets of certain foreign subsidiaries. In the first nine months of 2013, the Company recognized net tax benefits of $22.1 million related to restructuring charges, the retroactive reinstatement of the U.S. research and development tax credit and various other items and net tax benefits of $21.7 million primarily related to net changes in valuation allowances with respect to the deferred tax assets of certain foreign subsidiaries. Excluding these items, the effective tax rate in the first nine months of 2014 and 2013 approximated the U.S. federal statutory income tax rate of 35% adjusted for income taxes on foreign earnings, losses and remittances, valuation allowances, tax credits, income tax incentives and other permanent items.

	The Company’s current and future provision for income taxes is impacted by the initial recognition of and changes in valuation allowances in certain countries. The Company intends to maintain these allowances until it is more likely than not that the deferred tax assets will be realized. The Company’s future provision for income taxes will include no tax benefit with respect to losses incurred and, except for certain jurisdictions, no tax expense with respect to income generated in these countries until the respective valuation allowances are eliminated. Accordingly, income taxes are impacted by changes in valuation allowances and the mix of earnings among jurisdictions. The Company evaluates the realizability of its deferred tax assets on a quarterly basis. In completing this evaluation, the Company considers all available evidence in order to determine whether, based on the weight of the evidence, a valuation allowance for its deferred tax assets is necessary. Such evidence includes historical results, future reversals of existing taxable temporary differences and expectations for future taxable income (exclusive of the reversal of temporary differences and carryforwards), as well as the implementation of feasible and prudent tax planning strategies. If, based on the weight of the evidence, it is more likely than not that all or a portion of the Company’s deferred tax assets will not be realized, a valuation allowance is recorded. If operating results improve or decline on a continual basis in a particular jurisdiction, the Company’s decision regarding the need for a valuation allowance could change, resulting in either the initial recognition or reversal of a valuation allowance in that jurisdiction, which could have a significant impact on income tax expense in the period recognized and subsequent periods.

	For further information, see Note 7, “Income Taxes,” to the consolidated financial statements included in the Company’s Annual Report on Form 10-K for the year ended December 31, 2013.

Net_Income_Per_Share_Attributa

Net Income Per Share Attributable to Lear	9 Months Ended
	Sep. 27, 2014
Earnings Per Share [Abstract]	'
Net Income Per Share Attributable to Lear	'
	Net Income Per Share Attributable to Lear
	Basic net income per share attributable to Lear is computed by dividing net income attributable to Lear by the average number of common shares outstanding during the period. Common shares issuable upon the satisfaction of certain conditions pursuant to a contractual agreement are considered common shares outstanding and are included in the computation of basic net income per share attributable to Lear.

	Diluted net income per share attributable to Lear is computed using the treasury stock method by dividing net income attributable to Lear by the average number of common shares outstanding, including the dilutive effect of common stock equivalents using the average share price during the period.

	A summary of information used to compute basic and diluted net income per share attributable to Lear is shown below (in millions, except share and per share data):


		Three Months Ended				Nine Months Ended
		September 27,		September 28,		September 27,		September 28,
		2014		2013		2014		2013
	Net income attributable to Lear	$	140.1	$	112.8	$	410.6	$	358.6


	Average common shares outstanding	79,974,811		80,674,338		80,652,376		86,609,304

	Dilutive effect of common stock equivalents	1,428,414		1,079,825		1,374,751		1,041,134

	Average diluted shares outstanding	81,403,225		81,754,163		82,027,127		87,650,438


	Basic net income per share attributable to Lear	$	1.75	$	1.4	$	5.09	$	4.14

	Diluted net income per share attributable to Lear	$	1.72	$	1.38	$	5.01	$	4.09

Comprehensive_Income_and_Equit

Comprehensive Income and Equity	9 Months Ended
	Sep. 27, 2014
Equity [Abstract]	'
Comprehensive Income and Equity	'
	Comprehensive Income and Equity

	Comprehensive Income
	Comprehensive income is defined as all changes in the Company’s net assets except changes resulting from transactions with stockholders. It differs from net income in that certain items recorded in equity are included in comprehensive income.
	A summary of comprehensive income and reconciliations of equity, Lear Corporation stockholders’ equity and noncontrolling interests for the three and nine months ended September 27, 2014, are shown below (in millions):


		Three Months Ended September 27, 2014												Nine Months Ended September 27, 2014
		Equity				Lear				Non-				Equity				Lear				Non-
						Corporation				controlling								Corporation				controlling
						Stockholders'				Interests								Stockholders'				Interests
						Equity												Equity

	Beginning equity balance	$	3,221.20			$	3,145.80			$	75.4			$	3,149.50			$	3,045.90			$	103.6

	Stock-based compensation transactions	14.6				14.6				—				31.2				31.2				—

	Repurchase of common stock	(103.4		)		(103.4		)		—				(259.4		)		(259.4		)		—

	Dividends declared to Lear Corporation stockholders	(16.8		)		(16.8		)		—				(50.7		)		(50.7		)		—

	Dividends paid to noncontrolling interests	(10.7		)		—				(10.7		)		(17.5		)		—				(17.5		)

	Acquisitions of noncontrolling interests	—				—				—				(18.0		)		5.7				(23.7		)

	Sale of controlling interest	—												(11.5		)		—				(11.5		)

	Comprehensive income:	—												—

	Net income	147.9				140.1				7.8				434.3				410.6				23.7

	Other comprehensive income (loss), net of tax:

	Defined benefit plan adjustments	—				—				—				0.1				0.1				—

	Derivative instruments and hedging activities	(8.0		)		(8.0		)		—				(3.3		)		(3.3		)		—

	Foreign currency translation adjustments	(89.0		)		(90.4		)		1.4				(98.9		)		(98.2		)		(0.7		)

	Other comprehensive income (loss)	(97.0		)		(98.4		)		1.4				(102.1		)		(101.4		)		(0.7		)

	Comprehensive income	50.9				41.7				9.2				332.2				309.2				23

	Ending equity balance	$	3,155.80			$	3,081.90			$	73.9			$	3,155.80			$	3,081.90			$	73.9


	A summary of changes, net of tax, in accumulated other comprehensive loss for the three and nine months ended September 27, 2014, is shown below (in millions):


		Three Months Ended				Nine Months Ended
		September 27, 2014				September 27, 2014
	Defined benefit plan adjustments:
	Balance at beginning of period	$	(104.4	)		$	(104.5	)
	Reclassification adjustments	—				0.1

	Balance at end of period	$	(104.4	)		$	(104.4	)
	Derivative instruments and hedging activities:
	Balance at beginning of period	$	(0.6	)		$	(5.3	)
	Reclassification adjustments	(2.3		)		(5.6		)
	Other comprehensive income (loss) recognized during the period	(5.7		)		2.3

	Balance at end of period	$	(8.6	)		$	(8.6	)
	Foreign currency translation adjustments:
Balance at beginning of period	$	(64.1	)		$	(56.3	)
Other comprehensive loss recognized during the period	(90.4		)		(98.2		)
Balance at end of period	$	(154.5	)		$	(154.5	)

Other comprehensive loss related to the Company’s defined benefit plans includes pretax reclassification adjustments of $0.1 million for the nine months ended September 27, 2014. See Note 9, “Pension and Other Postretirement Benefit Plans.” Other comprehensive loss related to the Company’s derivative instruments and hedging activities includes pretax reclassification adjustments of ($3.2) million and ($7.7) million for the three and nine months ended September 27, 2014, respectively. See Note 16, “Financial Instruments.”

For the three and nine months ended September 27, 2014, foreign currency translation adjustments are related primarily to the weakening of the Euro relative to the U.S. dollar.

A summary of comprehensive income and reconciliations of equity, Lear Corporation stockholders’ equity and noncontrolling interests for the three and nine months ended September 28, 2013, are shown below (in millions):


	Three Months Ended September 28, 2013												Nine Months Ended September 28, 2013
	Equity				Lear				Non-				Equity				Lear				Non-
					Corporation				controlling								Corporation				controlling
					Stockholders'				Interests								Stockholders'				Interests
					Equity												Equity
Beginning equity balance	$	2,790.30			$	2,669.30			$	121			$	3,612.20			$	3,487.10			$	125.1

Stock-based compensation transactions	14.2				14.2				—				36				36				—

Repurchase of common stock	—				—				—				(1,000.1		)		(1,000.1		)		—

Dividends declared to Lear Corporation stockholders	(14.2		)		(14.2		)		—				(44.8		)		(44.8		)		—

Dividends paid to noncontrolling interests	(18.6		)		—				(18.6		)		(33.4		)		—				(33.4		)

Acquisition of noncontrolling interests	—				—				—				(6.6		)		(3.2		)		(3.4		)

Comprehensive income:

Net income	116.7				112.8				3.9				375.9				358.6				17.3

Other comprehensive income (loss), net of tax:

Defined benefit plan adjustments	1.8				1.8				—				5.5				5.5				—

Derivative instruments and hedging activities	(5.3		)		(5.3		)		—				(14.1		)		(14.1		)		—

Foreign currency translation adjustments	35.1				34.9				0.2				(10.6		)		(11.5		)		0.9

Other comprehensive income (loss)	31.6				31.4				0.2				(19.2		)		(20.1		)		0.9

Comprehensive income	148.3				144.2				4.1				356.7				338.5				18.2

Ending equity balance	$	2,920.00			$	2,813.50			$	106.5			$	2,920.00			$	2,813.50			$	106.5


A summary of changes, net of tax, in accumulated other comprehensive loss for the three and nine months ended September 28, 2013, is shown below (in millions):


	Three Months Ended				Nine Months Ended
	September 28, 2013				September 28, 2013
Defined benefit plan adjustments:
Balance at beginning of period	$	(246.2	)		$	(249.9	)
Reclassification adjustments	1.8				5.5

Balance at end of period	$	(244.4	)		$	(244.4	)
Derivative instruments and hedging activities:
Balance at beginning of period	$	(6.1	)		$	2.7

Reclassification adjustments	(5.7		)		(19.2		)
Other comprehensive income recognized during the period	0.4				5.1

Balance at end of period	$	(11.4	)		$	(11.4	)
Foreign currency translation adjustments:
Balance at beginning of period	$	(100.0	)		$	(53.6	)
Other comprehensive income (loss) recognized during the period	34.9				(11.5		)

Balance at end of period	$	(65.1	)		$	(65.1	)

Other comprehensive loss related to the Company’s defined benefit plans includes pretax reclassification adjustments of $2.6 million and $7.8 million for the three and nine months ended September 28, 2013, respectively. See Note 9, “Pension and Other Postretirement Benefit Plans.” Other comprehensive loss related to the Company’s derivative instruments and hedging activities includes pretax reclassification adjustments of $8.3 million and $27.1 million for three and nine months ended September 28, 2013, respectively. See Note 16, “Financial Instruments.”

For the three and nine months ended September 28, 2013, foreign currency translation adjustments are related primarily to the strengthening of the Euro relative to the U.S. dollar.

Lear Corporation Stockholders’ Equity

Common Stock Share Repurchase Program
On April 25, 2013, the Company entered into an accelerated stock repurchase (“ASR”) agreement with a third-party financial institution to repurchase $800 million of the Company's common stock. In the second quarter of 2013, the Company paid $800 million to the financial institution, using cash on-hand, and received an initial delivery of 11,862,836 shares. This initial share delivery represented 80% of the ASR transaction’s value at the then-current price of $53.95 per share. These shares have been included in common stock held in treasury as of the applicable delivery date. The ultimate number of shares repurchased and the final price paid per share under the ASR transaction was determined based on the daily volume weighted average price of the Company’s common stock during the term of the ASR agreement, less an agreed upon discount. On March 31, 2014, the ASR agreement ended, and the initial delivery of 11,862,836 shares under the ASR transaction exceeded the ultimate number of shares repurchased by 658,903 shares. Under the terms of the ASR agreement, the Company had the contractual right to deliver either shares or cash equal to the value of those shares to the financial institution. The Company elected to settle the ASR transaction in cash and as a result, paid $55.5 million in the second quarter of 2014. Inclusive of the settlement, 11,862,836 shares were repurchased under the ASR transaction for $855.5 million, or an average price of $72.11 per share.

In the first nine months of 2014, the Company paid $259.4 million in aggregate for repurchases of its common stock, including $203.9 million of open market repurchases (2,181,095 shares at an average purchase price of $93.47 per share, excluding commissions) and $55.5 million to settle the ASR transaction. The Company has a remaining repurchase authorization of $490.6 million under its ongoing common stock share repurchase program, which will expire in April 2016. The Company may implement these share repurchases through a variety of methods, including open market purchases, accelerated stock repurchase programs and structured repurchase transactions. The extent to which the Company will repurchase its outstanding common stock and the timing of such repurchases will depend upon its financial condition, prevailing market conditions, alternative uses of capital and other factors. In addition, the Company’s amended and restated credit facility and the indenture governing the 2020 Notes place certain limitations on the Company’s ability to repurchase its common shares.

As of the date of this Report, the Company has paid $1.8 billion in aggregate for repurchases of its outstanding common stock, at an average price of $60.21 per share excluding commissions and related fees, since the first quarter of 2011.

In addition to shares repurchased under the Company’s common stock share repurchase program described above, the Company classified shares withheld from the settlement of the Company’s restricted stock unit and performance share awards to cover minimum tax withholding requirements as common stock held in treasury in the accompanying condensed consolidated balance sheets as of September 27, 2014 and December 31, 2013.

Quarterly Dividend
In the first nine months of 2014 and 2013, the Company’s Board of Directors declared quarterly cash dividends of $0.20 and $0.17 per share of common stock, respectively. In the first nine months of 2014, dividends declared totaled $50.7 million, and dividends paid totaled $49.6 million. In the first nine months of 2013, dividends declared and paid totaled $44.8 million. Dividends payable on common shares to be distributed under the Company’s stock-based compensation program and common shares contemplated as part of the Company’s emergence from Chapter 11 bankruptcy proceedings will be paid when such common shares are distributed.

Noncontrolling Interests
In the first nine months of 2014 and 2013, the Company acquired noncontrolling interests in certain of its consolidated subsidiaries. In the second quarter of 2014, the Company sold its controlling interest in a less than wholly owned consolidated subsidiary. There was no significant gain or loss recognized in connection with this transaction.

Legal_and_Other_Contingencies

Legal and Other Contingencies	9 Months Ended
	Sep. 27, 2014
Commitments and Contingencies Disclosure [Abstract]	'
Legal and Other Contingencies	'
	Legal and Other Contingencies
	As of September 27, 2014 and December 31, 2013, the Company had recorded reserves for pending legal disputes, including commercial disputes and other matters, of $10.2 million and $17.5 million, respectively. Such reserves reflect amounts recognized in accordance with GAAP and typically exclude the cost of legal representation. Product liability and warranty reserves are recorded separately from legal reserves, as described below.

	On October 5, 2011, a plaintiff filed a putative class action complaint in the United States District Court for the Eastern District of Michigan against the Company and several other global suppliers of automotive wire harnesses alleging violations of federal and state antitrust and related laws. Plaintiffs purport to be direct and indirect purchasers of automotive wire harnesses supplied by the Company and/or the other defendants during the relevant period. The complaints allege that the defendants conspired to fix prices at which automotive wire harnesses were sold and that this had an anticompetitive effect upon interstate commerce in the United States. The complaints further allege that defendants fraudulently concealed their alleged conspiracy. The plaintiffs in these proceedings seek injunctive relief and recovery of an unspecified amount of damages, as well as costs and expenses relating to the proceedings, including attorneys' fees. On February 7, 2012, the Judicial Panel on Multidistrict Litigation entered an order transferring and coordinating the various civil actions (the “Consolidated Cases”), for pretrial purposes, into one proceeding in the United States District Court for the Eastern District of Michigan (the “District Court”).

	In order to avoid the costs and distraction of continuing to litigate the Consolidated Cases, on May 5, 2014, the Company entered into settlement agreements (the “Settlement Agreements”) under which the class plaintiffs will release the Company from all claims, demands, actions, suits and causes of action in the Consolidated Cases. The Settlement Agreements contain no admission by the Company of any wrongdoing, and the Company maintains that it violated no laws in connection with this matter. Because the conduct alleged by the class plaintiffs overwhelmingly relates to periods prior to the Company’s emergence from bankruptcy in 2009, the Settlement Agreements provide that the aggregate settlement amount of $8.75 million will consist of $370,263 in cash contributed by the Company with the remainder paid in outstanding common stock and warrants of the Company held in the bankruptcy reserve established under the Company’s plan of reorganization.

	The Settlement Agreements were approved by the United States Bankruptcy Court for the Southern District of New York on May 27, 2014, and preliminarily approved, on the record in open court, by the District Court on July 1, 2014. The Settlement Agreements remain subject to the final approval of the District Court, which will be decided following the provision of notice to purported class members and hearings, with respect to each class, to confirm the fairness of the settlement.

	On February 20, 2014, the City of Richmond, California filed a putative class action lawsuit in the District Court on behalf of itself and other “Public Entities,” comprising states, state subdivisions, agencies and instrumentalities and local government subdivisions and agencies, and amended their complaint on October 3, 2014 (the “Public Entities Complaint”). The allegations in the Public Entities Complaint are substantially similar to those in the Consolidated Cases. The Public Entities dismissed the Company, without prejudice, from the Public Entities' lawsuit on October 9, 2014.

	Beginning in early 2012, putative class action complaints were filed in the Superior Courts of Justice in Ontario, Quebec and British Columbia against the Company and several other global suppliers of automotive wire harnesses alleging violations of Canadian laws related to competition (the “Canadian Complaints”). The allegations in the Canadian Complaints are substantially similar to those in the Consolidated Cases. The ultimate outcome of this litigation, and consequently, an estimate of the possible loss, if any, related to the Canadian Complaints cannot reasonably be determined at this time. However, the Company believes the plaintiffs’ allegations against it are without merit and intends to continue to vigorously defend itself in these proceedings.

	Commercial Disputes
	The Company is involved from time to time in legal proceedings and claims, including, without limitation, commercial or contractual disputes with its customers, suppliers and competitors. These disputes vary in nature and are usually resolved by negotiations between the parties.

	Product Liability and Warranty Matters
	In the event that use of the Company’s products results in, or is alleged to result in, bodily injury and/or property damage or other losses, the Company may be subject to product liability lawsuits and other claims. Such lawsuits generally seek compensatory damages, punitive damages and attorneys’ fees and costs. In addition, the Company is a party to warranty-sharing and other agreements with certain of its customers related to its products. These customers may pursue claims against the Company for contribution of all or a portion of the amounts sought in connection with product liability and warranty claims. The Company can provide no assurances that it will not experience material claims in the future or that it will not incur significant costs to defend such claims. In addition, if any of the Company’s products are, or are alleged to be, defective, the Company may be required or requested by its customers to participate in a recall or other corrective action involving such products. Certain of the Company’s customers have asserted claims against the Company for costs related to recalls or other corrective actions involving its products.

	In certain instances, allegedly defective products may be supplied by Tier 2 suppliers. The Company may seek recovery from its suppliers of materials or services included within the Company’s products that are associated with product liability and warranty claims. The Company carries insurance for certain legal matters, including product liability claims, but such coverage may be limited. The Company does not maintain insurance for product warranty or recall matters. Future dispositions with respect to the Company’s product liability claims that were subject to compromise under the Chapter 11 bankruptcy proceedings will be satisfied out of a common stock and warrant reserve established for that purpose.

	The Company records product warranty reserves based on its individual customer agreements. Product warranty reserves are recorded for known warranty issues when liability for such issues is probable and related amounts are reasonably estimable.

	A summary of the changes in reserves for product liability and warranty claims for the nine months ended September 27, 2014, is shown below (in millions):


	Balance as of January 1, 2014	$	28.3

	Expense, net (including changes in estimates)	5.2

	Settlements	(6.7		)
	Foreign currency translation and other	(0.5		)
	Balance as of September 27, 2014	$	26.3


	Environmental Matters
	The Company is subject to local, state, federal and foreign laws, regulations and ordinances which govern activities or operations that may have adverse environmental effects and which impose liability for clean-up costs resulting from past spills, disposals or other releases of hazardous wastes and environmental compliance. The Company’s policy is to comply with all applicable environmental laws and to maintain an environmental management program based on ISO 14001 to ensure compliance with this standard. However, the Company currently is, has been and in the future may become the subject of formal or informal enforcement actions or procedures.

	The Company has been named as a potentially responsible party at several third-party landfill sites and is engaged in the cleanup of hazardous waste at certain sites owned, leased or operated by the Company, including several properties acquired in its 1999 acquisition of UT Automotive, Inc. (“UT Automotive”). Certain present and former properties of UT Automotive are subject to environmental liabilities which may be significant. The Company obtained agreements and indemnities with respect to certain environmental liabilities from United Technologies Corporation (“UTC”) in connection with the Company’s acquisition of UT Automotive. UTC manages and directly funds these environmental liabilities pursuant to its agreements and indemnities with the Company.

	As of September 27, 2014 and December 31, 2013, the Company had recorded environmental reserves of $4.8 million and $5.0 million, respectively. The Company does not believe that the environmental liabilities associated with its current and former properties will have a material adverse impact on its business, financial condition, results of operations or cash flows; however, no assurances can be given in this regard.

	Other Matters
	The Company is involved from time to time in various other legal proceedings and claims, including, without limitation, intellectual property matters, tax claims and employment matters. Although the outcome of any legal matter cannot be predicted with certainty, the Company does not believe that any of these other legal proceedings or claims in which the Company is currently involved, either individually or in the aggregate, will have a material adverse impact on its business, financial condition, results of operations or cash flows. However, no assurances can be given in this regard.

	Although the Company records reserves for legal disputes, product liability and warranty claims and environmental and other matters in accordance with GAAP, the ultimate outcomes of these matters are inherently uncertain. Actual results may differ significantly from current estimates.

	Insurance Recoveries
	The Company has incurred losses and incremental costs related to the destruction of assets caused by a fire at one of its European production facilities in the third quarter of 2011. During the fourth quarter of 2012, the Company reached a settlement for the recovery of such costs under applicable insurance policies. In connection with this event, the Company incurred losses and incremental costs of $7.3 million in the nine months ended September 28, 2013. In addition, the Company received cash proceeds of $10.0 million, of which $2.9 million has been reflected in cash flows from operating activities and $7.1 million has been reflected in cash flows from investing activities, in the first nine months of 2013. For further information on cumulative losses and incremental costs incurred and recoveries received in connection with this event, see Note 11, “Commitments and Contingencies,” to the consolidated financial statements included in the Company’s Annual Report on Form 10-K for the year ended December 31, 2013.

Segment_Reporting

Segment Reporting	9 Months Ended
	Sep. 27, 2014
Segment Reporting [Abstract]	'
Segment Reporting	'
	Segment Reporting
	The Company has two reportable operating segments: seating, which includes seats and related components, such as seat structures and mechanisms, seat covers, seat foam and headrests, and electrical, which includes electrical distribution systems for both traditional powertrain vehicles, as well as high-power for hybrid and electric vehicles. Key components of the Company’s electrical business include wiring harnesses, terminals and connectors, junction boxes, electronic control modules and wireless control devices. The other category includes unallocated costs related to corporate headquarters, regional headquarters and the elimination of intercompany activities, none of which meets the requirements for being classified as an operating segment.

	The Company evaluates the performance of its operating segments based primarily on (i) revenues from external customers, (ii) pretax income before equity in net income of affiliates, interest expense and other expense, (“segment earnings”) and (iii) cash flows, being defined as segment earnings less capital expenditures plus depreciation and amortization. A summary of revenues from external customers and other financial information by reportable operating segment is shown below (in millions):


		Three Months Ended September 27, 2014
		Seating			Electrical			Other				Consolidated
	Revenues from external customers	$	3,188.40		$	1,044.30		$	—			$	4,232.70

	Segment earnings (1)	154.9			136.7			(67.1		)		224.5

	Depreciation and amortization	50.8			27.1			2				79.9

	Capital expenditures	63.3			24.8			3.6				91.7

	Total assets	5,223.90			1,702.90			1,764.40				8,691.20



		Three Months Ended September 28, 2013
		Seating			Electrical			Other				Consolidated
	Revenues from external customers	$	2,891.70		$	1,026.00		$	—			$	3,917.70

	Segment earnings (1)	142.8			111.6			(61.4		)		193

	Depreciation and amortization	46.7			24.1			2.1				72.9

	Capital expenditures	67.3			33.9			1.6				102.8

	Total assets	4,862.50			1,728.90			1,872.80				8,464.20



		Nine Months Ended September 27, 2014
		Seating			Electrical			Other				Consolidated
	Revenues from external customers	$	9,857.90		$	3,319.70		$	—			$	13,177.60

	Segment earnings (1)	471.3			413.3			(212.0		)		672.6

	Depreciation and amortization	148.7			78			5.9				232.6

	Capital expenditures	192.8			82.2			5.8				280.8

	Total assets	5,223.90			1,702.90			1,764.40				8,691.20



		Nine Months Ended September 28, 2013
		Seating			Electrical			Other				Consolidated
	Revenues from external customers	$	8,872.60		$	3,105.30		$	—			$	11,977.90

	Segment earnings (1)	450.7			295.5			(177.8		)		568.4

	Depreciation and amortization	133.4			69.2			5.7				208.3

	Capital expenditures	214.8			107.4			7				329.2

	Total assets	4,862.50			1,728.90			1,872.80				8,464.20



	(1)	See definition above.

For the three months ended September 27, 2014, segment earnings include restructuring charges of $17.0 million, $2.5 million and $1.5 million in the seating and electrical segments and in the other category, respectively. For the nine months ended September 27, 2014, segment earnings include restructuring charges of $68.8 million, $7.3 million and $10.5 million in the seating and electrical segments and in the other category, respectively. For the three months ended September 28, 2013, segment earnings include restructuring charges of $10.9 million, $0.6 million and $0.2 million in the seating and electrical segments and in the other category, respectively. For the nine months ended September 28, 2013, segment earnings include restructuring charges of $29.8 million, $7.8 million and $5.3 million in the seating and electrical segments and in the other category, respectively. See Note 3, “Restructuring.”

A reconciliation of segment earnings to consolidated income before provision for income taxes and equity in net income of affiliates is shown below (in millions):


	Three Months Ended						Nine Months Ended
	September 27,			September 28,			September 27,				September 28,
	2014			2013			2014				2013
Segment earnings	$	224.5		$	193		$	672.6			$	568.4

Interest expense	15.7			17.5			47.1				51.6

Other expense, net	11.1			16.8			57.1				37.8

Consolidated income before provision for income taxes and equity in net income of affiliates	$	197.7		$	158.7		$	568.4			$	479

Financial_Instruments

Financial Instruments	9 Months Ended
Financial Instruments	Sep. 27, 2014
Investments, All Other Investments [Abstract]	'
Financial Instruments	'
	Financial Instruments
	The carrying values of the Company’s debt instruments vary from their fair values. The fair values were determined by reference to the quoted market prices of these securities (Level 2 input based on the GAAP fair value hierarchy). As of September 27, 2014, the aggregate carrying value of the Company’s Notes was $1,068.7 million, as compared to an estimated aggregate fair value of $1,087.5 million. As of December 31, 2013, the aggregate carrying value of the Notes was $1,057.1 million, as compared to an estimated aggregate fair value of $1,077.1 million.

	Derivative Instruments and Hedging Activities
	The Company has used derivative financial instruments, including forwards, futures, options, swaps and other derivative contracts to reduce the effects of fluctuations in foreign exchange rates, interest rates and commodity prices and the resulting variability of the Company’s operating results. The Company is not a party to leveraged derivatives. The Company’s derivative financial instruments are subject to master netting arrangements that provide for the net settlement of contracts, by counterparty, in the event of default or termination. On the date that a derivative contract is entered into, the Company designates the derivative as either (1) a hedge of the exposure to changes in the fair value of a recognized asset or liability or of an unrecognized firm commitment (a fair value hedge), (2) a hedge of the exposure of a forecasted transaction or of the variability in the cash flows of a recognized asset or liability (a cash flow hedge) or (3) a hedge of a net investment in a foreign operation (a net investment hedge).

	Foreign Exchange
	The Company uses forwards, swaps and other derivative contracts to reduce the effects of fluctuations in foreign exchange rates on known foreign currency exposures. Gains and losses on the derivative instruments are intended to offset gains and losses on the hedged transaction in an effort to reduce exposure to fluctuations in foreign exchange rates. The principal currencies hedged by the Company include the Mexican peso, various European currencies, the Canadian dollar, the Thai baht and the Brazilian real. As of September 27, 2014 and December 31, 2013, contracts designated as cash flow hedges with $729.5 million and $917.4 million, respectively, of notional amount were outstanding with maturities of less than eighteen months. As of September 27, 2014 and December 31, 2013, the fair value of these contracts was approximately $2.6 million and $6.5 million, respectively. As of September 27, 2014 and December 31, 2013, other foreign currency derivative contracts that did not qualify for hedge accounting with $144.5 million and $149.2 million, respectively, of notional amount were outstanding. These foreign currency derivative contracts consist principally of hedges of cash transactions of up to twelve months, hedges of intercompany loans and hedges of certain other balance sheet exposures. As of September 27, 2014 and December 31, 2013, the fair value of these contracts was approximately $1.8 million and ($0.1) million, respectively.

	The fair value of outstanding foreign currency derivative contracts and the related classification in the accompanying condensed consolidated balance sheets as of September 27, 2014 and December 31, 2013, are shown below (in millions):


		September 27,			December 31,
		2014			2013
	Contracts qualifying for hedge accounting:
	Other current assets	$	9.6		$	12.4
	Other current assets	$	9.6		$	12.4
	Other long-term assets	0.7			0.7
	Other long-term assets	0.7			0.7
	Other current liabilities	(6.6		)	(6.5		)
	Other long-term liabilities	(1.1		)	(0.1		)
		2.6			6.5
		2.6			6.5
	Contracts not qualifying for hedge accounting:
	Other current assets	2.3			0.4
	Other current assets	2.3			0.4
	Other current liabilities	(0.5		)	(0.5		)
		1.8			(0.1		)
		1.8			(0.1		)
		$	4.4		$	6.4
		$	4.4		$	6.4

	Pretax amounts related to foreign currency derivative contracts that were recognized in and reclassified from accumulated other comprehensive loss are shown below (in millions):


		Three Months Ended							Nine Months Ended
		September 27,			September 28,				September 27,				September 28,
		2014			2013				2014				2013
	Contracts qualifying for hedge accounting:
	Gains (losses) recognized in accumulated other comprehensive loss	$	(7.7	)	$	1			$	2.8			$	7.4
		$	(7.7	)	$	1			$	2.8			$	7.4
	Gains reclassified from accumulated other comprehensive loss	(3.2		)	(8.3		)		(7.7		)		(27.1		)
	Comprehensive loss	$	(10.9	)	$	(7.3	)		$	(4.9	)		$	(19.7	)

	For the three and nine months ended September 27, 2014, net sales includes gains of $0.1 million and $0.7 million, respectively, reclassified from accumulated other comprehensive loss related to foreign currency derivative contracts. For the three and nine months ended September 27, 2014, cost of sales includes gains of $3.1 million and $7.0 million, respectively, reclassified from accumulated other comprehensive loss related to foreign currency derivative contracts. For the three and nine months ended September 28, 2013, net sales includes gains of $1.3 million and $2.7 million, respectively, reclassified from accumulated other comprehensive loss related to foreign currency derivative contracts. For the three and nine months ended September 28, 2013, cost of sales includes gains of $7.0 million and $24.4 million, respectively, reclassified from accumulated other comprehensive loss related to foreign currency derivative contracts.

	Interest Rate
	Historically, the Company used interest rate swap and other derivative contracts to manage its exposure to fluctuations in interest rates. As of September 27, 2014 and December 31, 2013, there were no interest rate contracts outstanding. The Company will continue to evaluate, and may use, derivative financial instruments, including forwards, futures, options, swaps and other derivative contracts to manage its exposures to fluctuations in interest rates in the future.

	Commodity Prices
	Historically, the Company used commodity swap and other derivative contracts to reduce its exposure to fluctuations in certain commodity prices. These derivative instruments were utilized to hedge forecasted inventory purchases, and to the extent that they met hedge accounting criteria, they were accounted for as cash flow hedges. Commodity swap contracts that were not accounted for as cash flow hedges were marked to market with changes in fair value recognized immediately in the accompanying condensed consolidated statements of comprehensive income. As of September 27, 2014 and December 31, 2013, there were no commodity swap contracts outstanding.

	As of September 27, 2014 and December 31, 2013, pretax net gains of approximately $2.6 million and $6.5 million, respectively, related to the Company’s derivative instruments and hedging activities were recorded in accumulated other comprehensive loss. During the next twelve month period, the Company expects to reclassify into earnings net gains of approximately $3.0 million recorded in accumulated other comprehensive loss as of September 27, 2014. Such gains will be reclassified at the time that the underlying hedged transactions are realized. During the three and nine months ended September 27, 2014 and September 28, 2013, amounts recognized in the accompanying condensed consolidated statements of comprehensive income related to changes in the fair value of cash flow and fair value hedges excluded from the Company’s effectiveness assessments and the ineffective portion of changes in the fair value of cash flow and fair value hedges were not material.

	Fair Value Measurements
	GAAP provides that fair value is an exit price, defined as a market-based measurement that represents the amount that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants. Fair value measurements are based on one or more of the following three valuation techniques:


	Market:		This approach uses prices and other relevant information generated by market transactions involving identical or comparable assets or liabilities.
	Income:		This approach uses valuation techniques to convert future amounts to a single present value amount based on current market expectations.
	Cost:		This approach is based on the amount that would be required to replace the service capacity of an asset (replacement cost).

	Further, GAAP prioritizes the inputs and assumptions used in the valuation techniques described above into a three-tier fair value hierarchy as follows:


Level 1:		Observable inputs, such as quoted market prices in active markets for identical assets or liabilities that are accessible at the measurement date.
Level 2:		Inputs, other than quoted market prices included in Level 1, that are observable either directly or indirectly for the asset or liability.
Level 3:		Unobservable inputs that reflect the entity’s own assumptions about the exit price of the asset or liability. Unobservable inputs may be used if there is little or no market data for the asset or liability at the measurement date.

The Company discloses fair value measurements and the related valuation techniques and fair value hierarchy level for its assets and liabilities that are measured or disclosed at fair value.

Items Measured at Fair Value on a Recurring Basis
Fair value measurements and the related valuation techniques and fair value hierarchy level for the Company’s assets and liabilities measured at fair value on a recurring basis as of September 27, 2014 and December 31, 2013, are shown below (in millions):


	27-Sep-14
	Frequency		Asset			Valuation		Level 1				Level 2				Level 3
	Frequency		(Liability)			Technique		Level 1				Level 2				Level 3
Foreign currency derivative contracts, net	Recurring		$	4.4		Market/Income		$	—			$	4.4			$	—
Foreign currency derivative contracts, net	Recurring		$	4.4		Market/Income		$	—			$	4.4			$	—


	31-Dec-13
	Frequency		Asset			Valuation		Level 1				Level 2				Level 3
	Frequency		(Liability)			Technique		Level 1				Level 2				Level 3
Foreign currency derivative contracts, net	Recurring		$	6.4		Market/Income		$	—			$	6.4			$	—
Foreign currency derivative contracts, net	Recurring		$	6.4		Market/Income		$	—			$	6.4			$	—

The Company determines the fair value of its derivative contracts using quoted market prices to calculate the forward values and then discounts such forward values to the present value. The discount rates used are based on quoted bank deposit or swap interest rates. If a derivative contract is in a net liability position, the Company adjusts these discount rates, if required, by an estimate of the credit spread that would be applied by market participants purchasing these contracts from the Company’s counterparties. To estimate this credit spread, the Company uses significant assumptions and factors other than quoted market rates, which would result in the classification of its derivative liabilities within Level 3 of the fair value hierarchy. As of September 27, 2014 and December 31, 2013, there were no derivative contracts that were classified within Level 3 of the fair value hierarchy. In addition, there were no transfers in or out of Level 3 of the fair value hierarchy during the first nine months of 2014.

Items Measured at Fair Value on a Non-Recurring Basis
The Company measures certain assets and liabilities at fair value on a non-recurring basis, which are not included in the table above. As these non-recurring fair value measurements are generally determined using unobservable inputs, these fair value measurements are classified within Level 3 of the fair value hierarchy. As of September 27, 2014, there were no significant assets or liabilities measured at fair value on a non-recurring basis.

For further information on assets measured at fair value on a non-recurring basis, see Note 3, “Restructuring.”

Accounting_Pronouncements

Accounting Pronouncements	9 Months Ended
Accounting Pronouncements	Sep. 27, 2014
Accounting Changes and Error Corrections [Abstract]	'
Accounting Pronouncements	'
	Accounting Pronouncements

	Cumulative Translation Adjustments
	The Financial Accounting Standards Board (“FASB”) issued ASU 2013-05, “Parent’s Accounting for Cumulative Translation Adjustment upon Derecognition of Certain Subsidiaries or Groups of Assets within a Foreign Entity or of an Investment in a Foreign Entity,” which amends ASC 830, “Foreign Currency Matters.” This ASU clarifies the accounting for cumulative translation adjustments when an entity ceases to have a controlling financial interest in a foreign subsidiary. The provisions of this update were effective as of January 1, 2014, and the effects of adoption were not significant.

	Presentation of Unrecognized Tax Benefits
	The FASB issued ASU 2013-11, “Presentation of an Unrecognized Tax Benefit When a Net Operating Loss Carryforward, a Similar Tax Loss, or a Tax Credit Carryforward Exists,” which amends ASC 740, “Income Taxes.” This ASU requires that a liability related to an unrecognized tax benefit be offset against a deferred tax asset for a net operating loss carryforward, a similar tax loss or a tax credit carryforward if certain criteria are met. The provisions of this update were effective as of January 1, 2014, and are reflected in the accompanying condensed consolidated balance sheet as of September 27, 2014. The effects of adoption were not significant.

	Discontinued Operations
	The FASB issued ASU 2014-08, “Reporting Discontinued Operations and Disclosures of Disposals of Components of an Entity,” which amends ASC 205, “Presentation of Financial Statements,” and ASC 360, “Property, Plant and Equipment.” This ASU changes the criteria for determining which disposals can be presented as a discontinued operation and modifies existing disclosure requirements. The provisions of this update are effective as of January 1, 2015. The Company is currently evaluating the impact of this update.

	Revenue Recognition
	The FASB issued ASU 2014-09, “Revenue from Contracts with Customers (Topic 606),” which amends existing revenue recognition guidance and requires additional financial statement disclosures. The provisions of this update are effective as of January 1, 2017, and may be applied through a full retrospective or a modified retrospective approach. The Company is currently evaluating the impact of this update.

	Going Concern
	The FASB issued ASU 2014-15, “Presentation of Financial Statements - Going Concern,” which will require management to make a going concern assessment for 24 months after the financial statement date. Previously this assessment was made by the external auditors. The provisions of this update are effective as of January 1, 2017 and are not expected to significantly impact the Company.

Supplemental_Guarantor_Condens

Supplemental Guarantor Condensed Consolidating Financial Statements	9 Months Ended
	Sep. 27, 2014
Text Block [Abstract]	'
Supplemental Guarantor Condensed Consolidating Financial Statements	'


		27-Sep-14
		Lear			Guarantors			Non-			Eliminations				Consolidated
								guarantors
		(Unaudited; in millions)
	ASSETS
	CURRENT ASSETS:
	Cash and cash equivalents	$	291.7		$	0.1		$	580.9		$	—			$	872.7

	Accounts receivable	70.1			635			2,137.90			—				2,843.00

	Inventories	2.8			343.5			552.8			—				899.1

	Other	158.1			64.9			495.2			—				718.2

	Total current assets	522.7			1,043.50			3,766.80			—				5,333.00

	LONG-TERM ASSETS:
	Property, plant and equipment, net	94.7			321.7			1,198.00			—				1,614.40

	Goodwill	23.5			401			315.7			—				740.2

	Investments in subsidiaries	1,840.20			1,891.20			—			(3,731.4		)		—

	Intercompany accounts, net	1,394.20			—			—			(1,394.2		)		—

	Other	596.7			56.4			350.5			—				1,003.60

	Total long-term assets	3,949.30			2,670.30			1,864.20			(5,125.6		)		3,358.20

	Total assets	$	4,472.00		$	3,713.80		$	5,631.00		$	(5,125.6	)		$	8,691.20

	LIABILITIES AND EQUITY
	CURRENT LIABILITIES:
	Accounts payable and drafts	$	93.8		$	742.2		$	1,778.60		$	—			$	2,614.60

	Accrued liabilities	110.1			205.4			1,020.80			—				1,336.30

	Total current liabilities	203.9			947.6			2,799.40			—				3,950.90

	LONG-TERM LIABILITIES:
	Long-term debt	1,068.70			—			—			—				1,068.70

	Intercompany accounts, net	—			762.2			632			(1,394.2		)		—

	Other	117.5			142.1			256.2			—				515.8

	Total long-term liabilities	1,186.20			904.3			888.2			(1,394.2		)		1,584.50

	EQUITY:
	Lear Corporation stockholders’ equity	3,081.90			1,861.90			1,869.50			(3,731.4		)		3,081.90

	Noncontrolling interests	—			—			73.9			—				73.9

	Equity	3,081.90			1,861.90			1,943.40			(3,731.4		)		3,155.80

	Total liabilities and equity	$	4,472.00		$	3,713.80		$	5,631.00		$	(5,125.6	)		$	8,691.20




		31-Dec-13
	Lear			Guarantors			Non-			Eliminations				Consolidated
							guarantors
	(In millions)
ASSETS
CURRENT ASSETS:
Cash and cash equivalents	$	343.5		$	0.1		$	794.1		$	—			$	1,137.70

Accounts receivable	41.2			349.7			1,887.40			—				2,278.30

Inventories	4.8			297.9			516			—				818.7

Other	147.7			77.3			462.8			—				687.8

Total current assets	537.2			725			3,660.30			—				4,922.50

LONG-TERM ASSETS:
Property, plant and equipment, net	95.5			316			1,175.70			—				1,587.20

Goodwill	23.5			401			332.7			—				757.2

Investments in subsidiaries	1,802.40			1,878.50			—			(3,680.9		)		—

Intercompany accounts, net	1,373.10			—			—			(1,373.1		)		—

Other	591.5			71.5			401			—				1,064.00

Total long-term assets	3,886.00			2,667.00			1,909.40			(5,054.0		)		3,408.40

Total assets	$	4,423.20		$	3,392.00		$	5,569.70		$	(5,054.0	)		$	8,330.90

LIABILITIES AND EQUITY
CURRENT LIABILITIES:
Accounts payable and drafts	$	73.8		$	582.4		$	1,782.50		$	—			$	2,438.70

Accrued liabilities	127.9			156.1			856.4			—				1,140.40

Total current liabilities	201.7			738.5			2,638.90			—				3,579.10

LONG-TERM LIABILITIES:
Long-term debt	1,057.10			—			—			—				1,057.10

Intercompany accounts, net	—			515.2			857.9			(1,373.1		)		—

Other	118.5			143			283.7			—				545.2

Total long-term liabilities	1,175.60			658.2			1,141.60			(1,373.1		)		1,602.30

EQUITY:
Lear Corporation stockholders’ equity	3,045.90			1,995.30			1,685.60			(3,680.9		)		3,045.90

Noncontrolling interests	—			—			103.6			—				103.6

Equity	3,045.90			1,995.30			1,789.20			(3,680.9		)		3,149.50

Total liabilities and equity	$	4,423.20		$	3,392.00		$	5,569.70		$	(5,054.0	)		$	8,330.90




	For the Three Months Ended September 27, 2014
	Lear			Guarantors			Non-			Eliminations				Consolidated
							guarantors
	(Unaudited; in millions)
Net sales	$	120.5		$	1,802.70		$	3,503.30		$	(1,193.8	)		$	4,232.70

Cost of sales	147.8			1,660.70			3,256.80			(1,193.8		)		3,871.50

Selling, general and administrative expenses	35			26.9			66.2			—				128.1

Intercompany operating (income) expense, net	(52.5		)	42.6			9.9			—				—

Amortization of intangible assets	0.5			1.2			6.9			—				8.6

Interest expense	10.6			6.6			(1.5		)	—				15.7

Other expense, net	0.9			0.4			9.8			—				11.1

Consolidated income before income taxes and equity in net income of affiliates and subsidiaries	(21.8		)	64.3			155.2			—				197.7

Provision for income taxes	(8.1		)	27			38.7			—				57.6

Equity in net income of affiliates	0.1			(0.5		)	(7.4		)	—				(7.8		)

Equity in net income of subsidiaries	(153.9		)	(84.8		)	—			238.7				—

Consolidated net income	140.1			122.6			123.9			(238.7		)		147.9

Less: Net income attributable to noncontrolling interests	—			—			7.8			—				7.8

Net income attributable to Lear	$	140.1		$	122.6		$	116.1		$	(238.7	)		$	140.1


Consolidated comprehensive income	$	41.7		$	113.9		$	35.5		$	(140.2	)		$	50.9

Less: Comprehensive income attributable to noncontrolling interests	—			—			9.2			—				9.2

Comprehensive income attributable to Lear	$	41.7		$	113.9		$	26.3		$	(140.2	)		$	41.7



	For the Three Months Ended September 28, 2013
	Lear			Guarantors			Non-			Eliminations				Consolidated
							guarantors
	(Unaudited; in millions)
Net sales	$	105.2		$	1,557.80		$	3,351.60		$	(1,096.9	)		$	3,917.70

Cost of sales	132.6			1,411.20			3,140.60			(1,096.9		)		3,587.50

Selling, general and administrative expenses	43			17.3			68.3			—				128.6

Intercompany operating (income) expense, net	(45.5		)	33.6			11.9			—				—

Amortization of intangible assets	0.5			1.2			6.9			—				8.6

Interest expense	11.9			6			(0.4		)	—				17.5

Other expense, net	0.6			0.2			16			—				16.8

Consolidated income before income taxes and equity in net income of affiliates and subsidiaries	(37.9		)	88.3			108.3			—				158.7

Provision for income taxes	(11.2		)	31.7			30.7			—				51.2

Equity in net income of affiliates	(0.1		)	(0.3		)	(8.8		)	—				(9.2		)

Equity in net income of subsidiaries	(139.4		)	(37.0		)	—			176.4				—

Consolidated net income	112.8			93.9			86.4			(176.4		)		116.7

Less: Net income attributable to noncontrolling interests	—			—			3.9			—				3.9

Net income attributable to Lear	$	112.8		$	93.9		$	82.5		$	(176.4	)		$	112.8


Consolidated comprehensive income	$	144.2		$	88.9		$	122.8		$	(207.6	)		$	148.3

Less: Comprehensive income attributable to noncontrolling interests	—			—			4.1			—				4.1

Comprehensive income attributable to Lear	$	144.2		$	88.9		$	118.7		$	(207.6	)		$	144.2



	For the Nine Months Ended September 27, 2014
	Lear			Guarantors			Non-			Eliminations				Consolidated
							guarantors
	(Unaudited; in millions)
Net sales	$	351.3		$	5,252.50		$	11,189.00		$	(3,615.2	)		$	13,177.60

Cost of sales	443.2			4,842.80			10,406.00			(3,615.2		)		12,076.80

Selling, general and administrative expenses	125.9			71.4			205.5			—				402.8

Intercompany operating (income) expense, net	(241.0		)	122.2			118.8			—				—

Amortization of intangible assets	1.3			3.6			20.5			—				25.4

Interest expense	34.8			17.8			(5.5		)	—				47.1

Other expense, net	20.8			0.8			35.5			—				57.1

Consolidated income before income taxes and equity in net income of affiliates and subsidiaries	(33.7		)	193.9			408.2			—				568.4

Provision for income taxes	(13.4		)	80.1			96.4			—				163.1

Equity in net income of affiliates	0.7			(1.0		)	(28.7		)	—				(29.0		)

Equity in net income of subsidiaries	(431.6		)	(217.8		)	—			649.4				—

Consolidated net income	410.6			332.6			340.5			(649.4		)		434.3

Less: Net income attributable to noncontrolling interests	—			—			23.7			—				23.7

Net income attributable to Lear	$	410.6		$	332.6		$	316.8		$	(649.4	)		$	410.6


Consolidated comprehensive income	$	309.2		$	328.9		$	241.9		$	(547.8	)		$	332.2

Less: Comprehensive income attributable to noncontrolling interests	—			—			23			—				23

Comprehensive income attributable to Lear	$	309.2		$	328.9		$	218.9		$	(547.8	)		$	309.2



	For the Nine Months Ended September 28, 2013
	Lear			Guarantors			Non-			Eliminations				Consolidated
							guarantors
	(Unaudited; in millions)
Net sales	$	352.4		$	4,701.30		$	10,326.70		$	(3,402.5	)		$	11,977.90

Cost of sales	429.9			4,277.40			9,692.80			(3,402.5		)		10,997.60

Selling, general and administrative expenses	121.7			49.2			215.2			—				386.1

Intercompany operating (income) expense, net	(169.9		)	98			71.9			—				—

Amortization of intangible assets	1.3			3.6			20.9			—				25.8

Interest expense	36			18.1			(2.5		)	—				51.6

Other expense, net	6.8			1			30			—				37.8

Consolidated income before income taxes and equity in net income of affiliates and subsidiaries	(73.4		)	254			298.4			—				479

Provision for income taxes	(23.6		)	92.3			61.5			—				130.2

Equity in net income of affiliates	(0.8		)	(0.4		)	(25.9		)	—				(27.1		)

Equity in net income of subsidiaries	(407.6		)	(122.9		)	—			530.5				—

Consolidated net income	358.6			285			262.8			(530.5		)		375.9

Less: Net income attributable to noncontrolling interests	—			—			17.3			—				17.3

Net income attributable to Lear	$	358.6		$	285		$	245.5		$	(530.5	)		$	358.6


Consolidated comprehensive income	$	338.5		$	273		$	254.7		$	(509.5	)		$	356.7

Less: Comprehensive income attributable to noncontrolling interests	—			—			18.2			—				18.2

Comprehensive income attributable to Lear	$	338.5		$	273		$	236.5		$	(509.5	)		$	338.5



	For the Nine Months Ended September 27, 2014
	Lear			Guarantors			Non-			Eliminations				Consolidated
							guarantors
	(Unaudited; in millions)
Net cash provided by operating activities	$	28.4		$	44.6		$	338.7		$	—			$	411.7

Cash Flows from Investing Activities:

Additions to property, plant and equipment	(10.0		)	(57.2		)	(213.6		)	—				(280.8		)

Other, net	(5.9		)	15.3			(18.4		)	—				(9.0		)

Net cash used in investing activities	(15.9		)	(41.9		)	(232.0		)	—				(289.8		)

Cash Flows from Financing Activities:
Proceeds from the issuance of senior notes	325			—			—			—				325

Repurchase of senior notes	(327.1		)	—			—			—				(327.1		)

Payment of debt issuance and other financing costs	(3.8		)	—			—			—				(3.8		)

Repurchase of common stock	(259.4		)	—			—			—				(259.4		)

Dividends paid to Lear Corporation stockholders	(49.6		)	—			—			—				(49.6		)

Dividends paid to noncontrolling interests	—			—			(17.5		)	—				(17.5		)

Other	(21.7		)	—			(17.5		)	—				(39.2		)

Change in intercompany accounts	272.3			(2.7		)	(269.6		)	—				—

Net cash used in financing activities	(64.3		)	(2.7		)	(304.6		)	—				(371.6		)

Effect of foreign currency translation	—			—			(15.3		)	—				(15.3		)

Net Change in Cash and Cash Equivalents	(51.8		)	—			(213.2		)	—				(265.0		)

Cash and Cash Equivalents as of Beginning of Period	343.5			0.1			794.1			—				1,137.70

Cash and Cash Equivalents as of End of Period	$	291.7		$	0.1		$	580.9		$	—			$	872.7



	For the Nine Months Ended September 28, 2013
	Lear			Guarantors			Non-			Eliminations				Consolidated
							guarantors
	(Unaudited; in millions)
Net cash provided by operating activities	$	0.8		$	161.6		$	267.2		$	—			$	429.6

Cash Flows from Investing Activities:

Additions to property, plant and equipment	(13.4		)	(83.7		)	(232.1		)	—				(329.2		)

Insurance proceeds	—			—			7.1			—				7.1

Other, net	44.1			0.1			(3.5		)	—				40.7

Net cash used in investing activities	30.7			(83.6		)	(228.5		)	—				(281.4		)

Cash Flows from Financing Activities:
Proceeds from the issuance of senior notes	500			—			—			—				500

Repurchase of senior notes	(72.1		)	—			—			—				(72.1		)

Payment of debt issuance and other financing costs	(13.4		)	—			—			—				(13.4		)

Repurchase of common stock	(1,000.1		)	—			—			—				(1,000.1		)

Dividends paid to Lear Corporation stockholders	(44.8		)	—			—			—				(44.8		)

Dividends paid to noncontrolling interests	—			—			(33.4		)	—				(33.4		)

Other	(6.3		)	—			(3.4		)	—				(9.7		)

Change in intercompany accounts	334.6			(78.0		)	(256.6		)	—				—

Net cash used in financing activities	(302.1		)	(78.0		)	(293.4		)	—				(673.5		)

Effect of foreign currency translation	—			—			7.1			—				7.1

Net Change in Cash and Cash Equivalents	(270.6		)	—			(247.6		)	—				(518.2		)

Cash and Cash Equivalents as of Beginning of Period	481.4			0.1			920.7			—				1,402.20

Cash and Cash Equivalents as of End of Period	$	210.8		$	0.1		$	673.1		$	—			$	884


Basis of Presentation — Certain of the Company’s domestic 100% owned subsidiaries (the “Guarantors”) have jointly and severally unconditionally guaranteed, on a senior unsecured basis, the performance and the full and punctual payment when due, whether at stated maturity, by acceleration or otherwise, of the Company’s obligations under its revolving credit facility and the indentures governing the Notes, including the Company’s obligations to pay principal, premium, if any, and interest with respect to the Notes. The Notes consist of $245 million in aggregate principal amount at maturity of 8.125% senior unsecured notes due 2020, $500 million in aggregate principal amount of 4.75% senior unsecured notes due 2023 and $325 million in aggregate principal amount of 5.375% senior unsecured notes due 2024. The Guarantors include Guilford Mills, Inc., Lear Corporation EEDS and Interiors, Lear Mexican Seating Corporation and Lear Operations Corporation. In lieu of providing separate financial statements for the Guarantors, the Company has included the supplemental guarantor condensed consolidating financial statements above. These financial statements reflect the Guarantors listed above for all periods presented. Management does not believe that separate financial statements of the Guarantors are material to investors. Therefore, separate financial statements and other disclosures concerning the Guarantors are not presented.

The 2013 supplemental guarantor condensed consolidating financial statements have been restated to reflect certain changes to the equity investments of the Guarantors.

Distributions — There are no significant restrictions on the ability of the Guarantors to make distributions to the Company.

Selling, General and Administrative Expenses — Corporate and division selling, general and administrative expenses are allocated to the operating subsidiaries based on various factors, which estimate usage of particular corporate and division functions, and in certain instances, other relevant factors, such as the revenues or the number of employees of the Company’s subsidiaries. During the three months ended September 27, 2014 and September 28, 2013, $30.7 million and $31.7 million, respectively, of selling, general and administrative expenses were allocated from Lear. During the nine months ended September 27, 2014 and September 28, 2013, $90.5 million and $93.3 million, respectively, of selling, general and administrative expenses were allocated from Lear.

Long-Term Debt of Lear and the Guarantors — A summary of long-term debt of Lear and the Guarantors on a combined basis is shown below (in millions):


	27-Sep-14			31-Dec-13
Senior notes	$	1,068.70		$	1,057.10

Basis_of_Presentation_Policies

Basis of Presentation (Policies)	9 Months Ended
	Sep. 27, 2014
Accounting Policies [Abstract]	'
Consolidation	'
	Lear consolidates all entities, including variable interest entities, in which it has a controlling financial interest. Investments in affiliates in which Lear does not have control, but does have the ability to exercise significant influence over operating and financial policies, are accounted for under the equity method.
Fiscal period reporting	'
	The Company’s annual financial results are reported on a calendar year basis, and quarterly interim results are reported using a thirteen week reporting calendar.
Reclassifications	'
	Certain amounts in the prior period’s financial statements have been reclassified to conform to the presentation used in the quarter ended September 27, 2014.
Cost of sales	'
	Cost of sales includes material, labor and overhead costs associated with the manufacture and distribution of the Company’s products. Distribution costs include inbound freight costs, purchasing and receiving costs, inspection costs, warehousing costs and other costs of the Company’s distribution network.
Selling, general and administrative expenses	'
	Selling, general and administrative expenses include selling, engineering and development and administrative costs not directly associated with the manufacture and distribution of the Company’s products.
Inventories	'
	Inventories are stated at the lower of cost or market. Cost is determined using the first-in, first-out method. Finished goods and work-in-process inventories include material, labor and manufacturing overhead costs.
Pre-production costs related to long-term supply arrangement	'
	The Company incurs pre-production engineering and development (“E&D”) and tooling costs related to the products produced for its customers under long-term supply agreements. The Company expenses all pre-production E&D costs for which reimbursement is not contractually guaranteed by the customer. In addition, the Company expenses all pre-production tooling costs related to customer-owned tools for which reimbursement is not contractually guaranteed by the customer or for which the Company does not have a non-cancelable right to use the tooling. During the first nine months of 2014 and 2013, the Company capitalized $143.0 million and $139.8 million, respectively, of pre-production E&D costs for which reimbursement is contractually guaranteed by the customer. During the first nine months of 2014 and 2013, the Company also capitalized $118.2 million and $164.3 million, respectively, of pre-production tooling costs related to customer-owned tools for which reimbursement is contractually guaranteed by the customer or for which the Company has a non-cancelable right to use the tooling.
Property, plant and equipment, policy	'
	Property, plant and equipment is stated at cost. Costs associated with the repair and maintenance of the Company’s property, plant and equipment are expensed as incurred. Costs associated with improvements which extend the life, increase the capacity or improve the efficiency or safety of the Company’s property, plant and equipment are capitalized and depreciated over the remaining useful life of the related asset. Depreciable property is depreciated over the estimated useful lives of the assets, using principally the straight-line method.
Impairment of long-lived assets	'
	The Company monitors its long-lived assets for impairment indicators on an ongoing basis in accordance with GAAP. If impairment indicators exist, the Company performs the required impairment analysis by comparing the undiscounted cash flows expected to be generated from the long-lived assets to the related net book values. If the net book value exceeds the undiscounted cash flows, an impairment loss is measured and recognized. The Company does not believe that there were any indicators that would have resulted in long-lived asset impairment charges as of September 27, 2014. The Company will, however, continue to assess the impact of any significant industry events and long-term automotive production estimates on the realization of its long-lived assets.
Impairment of goodwill	'
	Goodwill is not amortized but is tested for impairment on at least an annual basis. Impairment testing is required more often than annually if an event or circumstance indicates that an impairment is more likely than not to have occurred. In conducting its annual impairment testing, the Company may first perform a qualitative assessment of whether it is more likely than not that a reporting unit’s fair value is less than its carrying amount. If not, no further goodwill impairment testing is required. If it is more likely than not that a reporting unit’s fair value is less than its carrying amount, or if the Company elects not to perform a qualitative assessment of a reporting unit, the Company then compares the fair value of the reporting unit to the related net book value. If the net book value of a reporting unit exceeds its fair value, an impairment loss is measured and recognized. The Company conducts its annual impairment testing as of the first day of its fourth quarter.
Net income per share attributable to Lear	'
	Basic net income per share attributable to Lear is computed by dividing net income attributable to Lear by the average number of common shares outstanding during the period. Common shares issuable upon the satisfaction of certain conditions pursuant to a contractual agreement are considered common shares outstanding and are included in the computation of basic net income per share attributable to Lear.

	Diluted net income per share attributable to Lear is computed using the treasury stock method by dividing net income attributable to Lear by the average number of common shares outstanding, including the dilutive effect of common stock equivalents using the average share price during the period.
Product warranty	'
	The Company records product warranty reserves based on its individual customer agreements. Product warranty reserves are recorded for known warranty issues when liability for such issues is probable and related amounts are reasonably estimable.
Insurance recoveries	'
	The Company has incurred losses and incremental costs related to the destruction of assets caused by a fire at one of its European production facilities in the third quarter of 2011. During the fourth quarter of 2012, the Company reached a settlement for the recovery of such costs under applicable insurance policies. In connection with this event, the Company incurred losses and incremental costs of $7.3 million in the nine months ended September 28, 2013. In addition, the Company received cash proceeds of $10.0 million, of which $2.9 million has been reflected in cash flows from operating activities and $7.1 million has been reflected in cash flows from investing activities, in the first nine months of 2013. For further information on cumulative losses and incremental costs incurred and recoveries received in connection with this event, see Note 11, “Commitments and Contingencies,” to the consolidated financial statements included in the Company’s Annual Report on Form 10-K for the year ended December 31, 2013.
Derivative instruments and hedging activities	'
	Interest Rate
	Historically, the Company used interest rate swap and other derivative contracts to manage its exposure to fluctuations in interest rates. As of September 27, 2014 and December 31, 2013, there were no interest rate contracts outstanding. The Company will continue to evaluate, and may use, derivative financial instruments, including forwards, futures, options, swaps and other derivative contracts to manage its exposures to fluctuations in interest rates in the future.

	Commodity Prices
	Historically, the Company used commodity swap and other derivative contracts to reduce its exposure to fluctuations in certain commodity prices. These derivative instruments were utilized to hedge forecasted inventory purchases, and to the extent that they met hedge accounting criteria, they were accounted for as cash flow hedges. Commodity swap contracts that were not accounted for as cash flow hedges were marked to market with changes in fair value recognized immediately in the accompanying condensed consolidated statements of comprehensive income. As of September 27, 2014 and December 31, 2013, there were no commodity swap contracts outstanding.
	On the date that a derivative contract is entered into, the Company designates the derivative as either (1) a hedge of the exposure to changes in the fair value of a recognized asset or liability or of an unrecognized firm commitment (a fair value hedge), (2) a hedge of the exposure of a forecasted transaction or of the variability in the cash flows of a recognized asset or liability (a cash flow hedge) or (3) a hedge of a net investment in a foreign operation (a net investment hedge).

	Foreign Exchange
	The Company uses forwards, swaps and other derivative contracts to reduce the effects of fluctuations in foreign exchange rates on known foreign currency exposures. Gains and losses on the derivative instruments are intended to offset gains and losses on the hedged transaction in an effort to reduce exposure to fluctuations in foreign exchange rates.
Fair value of financial instruments, policy	'
	Fair Value Measurements
	GAAP provides that fair value is an exit price, defined as a market-based measurement that represents the amount that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants. Fair value measurements are based on one or more of the following three valuation techniques:


	Market:	This approach uses prices and other relevant information generated by market transactions involving identical or comparable assets or liabilities.
	Income:	This approach uses valuation techniques to convert future amounts to a single present value amount based on current market expectations.
	Cost:	This approach is based on the amount that would be required to replace the service capacity of an asset (replacement cost).

	Further, GAAP prioritizes the inputs and assumptions used in the valuation techniques described above into a three-tier fair value hierarchy as follows:


	Level 1:	Observable inputs, such as quoted market prices in active markets for identical assets or liabilities that are accessible at the measurement date.
	Level 2:	Inputs, other than quoted market prices included in Level 1, that are observable either directly or indirectly for the asset or liability.
	Level 3:	Unobservable inputs that reflect the entity’s own assumptions about the exit price of the asset or liability. Unobservable inputs may be used if there is little or no market data for the asset or liability at the measurement date.

Restructuring_Tables

Restructuring (Tables)	9 Months Ended
	Sep. 27, 2014
Restructuring and Related Activities [Abstract]	'
Summary of Restructuring Activity	'
	A summary of 2014 activity is shown below (in millions):


						Utilization
		Accrual as of		2014		Cash			Non-cash			Accrual as of
		January 1, 2014		Charges								September 27, 2014
	Employee termination benefits	$	38.7	$	72.9	$	(71.0	)	$	—		$	40.6

	Asset impairment charges	—		0.1		—			(0.1		)	—

	Contract termination costs	5.6		0.3		(0.8		)	—			5.1

	Other related costs	—		13.3		(13.3		)	—			—

	Total	$	44.3	$	86.6	$	(85.1	)	$	(0.1	)	$	45.7

Inventories_Tables

Inventories (Tables)	9 Months Ended
	Sep. 27, 2014
Inventory Disclosure [Abstract]	'
Summary of Inventories	'
	A summary of inventories is shown below (in millions):


		September 27,		December 31,
		2014		2013
	Raw materials	$	694.2	$	633.5

	Work-in-process	50.5		45.8

	Finished goods	154.4		139.4

	Inventories	$	899.1	$	818.7

PreProduction_Costs_Related_to1

Pre-Production Costs Related to Long-Term Supply Agreements (Tables)	9 Months Ended
	Sep. 27, 2014
Text Block [Abstract]	'
Classification of Recoverable Customer Engineering, Development and Tooling Costs Related to Long-term Supply Agreements	'
	The classification of recoverable customer E&D and tooling costs related to long-term supply agreements is shown below (in millions):


		27-Sep-14		December 31,
				2013
	Current	$	138.2	$	134.2

	Long-term	47.9		52.9

	Recoverable customer E&D and tooling	$	186.1	$	187.1

LongTerm_Assets_Tables

Long-Term Assets (Tables)	9 Months Ended
	Sep. 27, 2014
Text Block [Abstract]	'
Summary of Property, Plant and Equipment	'
	A summary of property, plant and equipment is shown below (in millions):


		September 27,			31-Dec-13
		2014
	Land	$	111.4		$	113.4

	Buildings and improvements	538.6			532

	Machinery and equipment	1,835.00			1,645.00

	Construction in progress	141.9			155.2

	Total property, plant and equipment	2,626.90			2,445.60

	Less – accumulated depreciation	(1,012.5		)	(858.4		)
	Property, plant and equipment, net	$	1,614.40		$	1,587.20

Goodwill_Tables

Goodwill (Tables)	9 Months Ended
	Sep. 27, 2014
Goodwill and Intangible Assets Disclosure [Abstract]	'
Summary of Changes in Carrying Amount of Goodwill	'
	A summary of the changes in the carrying amount of goodwill, all of which relates to the seating segment, for the nine months ended September 27, 2014, is shown below (in millions):


	Balance as of January 1, 2014	$	757.2

	Foreign currency translation and other	(17.0		)
	Balance as of September 27, 2014	$	740.2

Debt_Tables

Debt (Tables)	9 Months Ended
	Sep. 27, 2014
Debt Disclosure [Abstract]	'
Summary of Long-Term Debt and Related Weighted Average Interest Rates	'
	A summary of long-term debt and the related weighted average interest rates is shown below (in millions):


		27-Sep-14			31-Dec-13
		Long-Term		Weighted	Long-Term		Weighted
		Debt		Average	Debt		Average
				Interest Rate			Interest Rate
	7.875% Senior Notes due 2018	$	—	—	$	278.8	8.00%

	8.125% Senior Notes due 2020	243.7		8.25%	278.3		8.25%

	4.75% Senior Notes due 2023	500		4.75%	500		4.75%

	5.375% Senior Notes due 2024	325		5.38%	—		—

	Long-term debt	$	1,068.70		$	1,057.10

Redemption Prices	'
	The Company may redeem all or part of the 2024 Notes, at its option, at any time on or after March 15, 2019, at the redemption prices set forth below, plus accrued and unpaid interest to the redemption date.


	Twelve-Month Period Commencing March 15,	2024 Notes
	2019	102.69%
	2020	101.79%
	2021	100.90%
	2022 and thereafter	100.00%

Pension_and_Other_Postretireme1

Pension and Other Postretirement Benefit Plans (Tables)	9 Months Ended
	Sep. 27, 2014
Pension plans, defined benefit	'
Components of Net Periodic Benefit Cost	'
	The components of the Company’s net periodic pension benefit cost are shown below (in millions):


		Three Months Ended												Nine Months Ended
		September 27, 2014						September 28, 2013						September 27, 2014						September 28, 2013
		U.S.			Foreign			U.S.			Foreign			U.S.			Foreign			U.S.			Foreign
	Service cost	$	0.9		$	2.2		$	0.8		$	2.4		$	2.7		$	6.5		$	2.2		$	7.4

	Interest cost	7.2			5.1			6.5			5.1			21.4			15.4			19.6			15.5

	Expected return on plan assets	(9.6		)	(6.9		)	(8.1		)	(6.2		)	(28.6		)	(20.4		)	(24.3		)	(18.9		)
	Amortization of actuarial (gain) loss	(0.1		)	0.4			1			1.6			(0.2		)	1			3.1			4.8

	Settlement loss	—			—			—			—			0.1			—			—			—

	Net periodic benefit cost	$	(1.6	)	$	0.8		$	0.2		$	2.9		$	(4.6	)	$	2.5		$	0.6		$	8.8

Other Postretirement Benefit Plans, Defined Benefit	'
Components of Net Periodic Benefit Cost	'
	The components of the Company’s net periodic other postretirement benefit cost are shown below (in millions):


		Three Months Ended												Nine Months Ended
		September 27, 2014						September 28, 2013						September 27, 2014						September 28, 2013
		U.S.			Foreign			U.S.			Foreign			U.S.			Foreign			U.S.			Foreign
	Service cost	$	—		$	0.3		$	—		$	0.3		$	0.1		$	0.7		$	0.1		$	0.8

	Interest cost	1			0.5			0.9			0.7			3			1.5			2.7			2.3

	Amortization of actuarial (gain) loss	(0.1		)	(0.1		)	—			0.1			(0.5		)	—			(0.1		)	0.3

	Amortization of prior service credit	—			(0.1		)	—			(0.1		)	—			(0.3		)	—			(0.3		)

	Special termination benefits	—			0.2			—			0.1			—			0.4			—			0.3

	Net periodic benefit cost	$	0.9		$	0.8		$	0.9		$	1.1		$	2.6		$	2.3		$	2.7		$	3.4

Other_Expense_Net_Tables

Other Expense, Net (Tables)	9 Months Ended
	Sep. 27, 2014
Other Income and Expenses [Abstract]	'
Summary of Other (Income) Expense, Net	'
	A summary of other expense, net is shown below (in millions):


		Three Months Ended						Nine Months Ended
		September 27,			September 28,			September 27,			September 28,
		2014			2013			2014			2013
	Other expense	$	16.4		$	17.3		$	63		$	38.8

	Other income	(5.3		)	(0.5		)	(5.9		)	(1.0		)
	Other expense, net	$	11.1		$	16.8		$	57.1		$	37.8

Net_Income_Per_Share_Attributa1

Net Income Per Share Attributable to Lear (Tables)	9 Months Ended
	Sep. 27, 2014
Earnings Per Share [Abstract]	'
Summary of Information Used to Compute Basic and Diluted Net Income (Loss) Per Share	'
	A summary of information used to compute basic and diluted net income per share attributable to Lear is shown below (in millions, except share and per share data):


		Three Months Ended				Nine Months Ended
		September 27,		September 28,		September 27,		September 28,
		2014		2013		2014		2013
	Net income attributable to Lear	$	140.1	$	112.8	$	410.6	$	358.6


	Average common shares outstanding	79,974,811		80,674,338		80,652,376		86,609,304

	Dilutive effect of common stock equivalents	1,428,414		1,079,825		1,374,751		1,041,134

	Average diluted shares outstanding	81,403,225		81,754,163		82,027,127		87,650,438


	Basic net income per share attributable to Lear	$	1.75	$	1.4	$	5.09	$	4.14

	Diluted net income per share attributable to Lear	$	1.72	$	1.38	$	5.01	$	4.09

Comprehensive_Income_and_Equit1

Comprehensive Income and Equity (Tables)	9 Months Ended
	Sep. 27, 2014
Equity [Abstract]	'
Summary of Comprehensive Income and Reconciliations of Equity	'
	A summary of comprehensive income and reconciliations of equity, Lear Corporation stockholders’ equity and noncontrolling interests for the three and nine months ended September 27, 2014, are shown below (in millions):


		Three Months Ended September 27, 2014												Nine Months Ended September 27, 2014
		Equity				Lear				Non-				Equity				Lear				Non-
						Corporation				controlling								Corporation				controlling
						Stockholders'				Interests								Stockholders'				Interests
						Equity												Equity

	Beginning equity balance	$	3,221.20			$	3,145.80			$	75.4			$	3,149.50			$	3,045.90			$	103.6

	Stock-based compensation transactions	14.6				14.6				—				31.2				31.2				—

	Repurchase of common stock	(103.4		)		(103.4		)		—				(259.4		)		(259.4		)		—

	Dividends declared to Lear Corporation stockholders	(16.8		)		(16.8		)		—				(50.7		)		(50.7		)		—

	Dividends paid to noncontrolling interests	(10.7		)		—				(10.7		)		(17.5		)		—				(17.5		)

	Acquisitions of noncontrolling interests	—				—				—				(18.0		)		5.7				(23.7		)

	Sale of controlling interest	—												(11.5		)		—				(11.5		)

	Comprehensive income:	—												—

	Net income	147.9				140.1				7.8				434.3				410.6				23.7

	Other comprehensive income (loss), net of tax:

	Defined benefit plan adjustments	—				—				—				0.1				0.1				—

	Derivative instruments and hedging activities	(8.0		)		(8.0		)		—				(3.3		)		(3.3		)		—

	Foreign currency translation adjustments	(89.0		)		(90.4		)		1.4				(98.9		)		(98.2		)		(0.7		)

	Other comprehensive income (loss)	(97.0		)		(98.4		)		1.4				(102.1		)		(101.4		)		(0.7		)

	Comprehensive income	50.9				41.7				9.2				332.2				309.2				23

	Ending equity balance	$	3,155.80			$	3,081.90			$	73.9			$	3,155.80			$	3,081.90			$	73.9

	A summary of comprehensive income and reconciliations of equity, Lear Corporation stockholders’ equity and noncontrolling interests for the three and nine months ended September 28, 2013, are shown below (in millions):


		Three Months Ended September 28, 2013												Nine Months Ended September 28, 2013
		Equity				Lear				Non-				Equity				Lear				Non-
						Corporation				controlling								Corporation				controlling
						Stockholders'				Interests								Stockholders'				Interests
						Equity												Equity
	Beginning equity balance	$	2,790.30			$	2,669.30			$	121			$	3,612.20			$	3,487.10			$	125.1

	Stock-based compensation transactions	14.2				14.2				—				36				36				—

	Repurchase of common stock	—				—				—				(1,000.1		)		(1,000.1		)		—

	Dividends declared to Lear Corporation stockholders	(14.2		)		(14.2		)		—				(44.8		)		(44.8		)		—

	Dividends paid to noncontrolling interests	(18.6		)		—				(18.6		)		(33.4		)		—				(33.4		)

	Acquisition of noncontrolling interests	—				—				—				(6.6		)		(3.2		)		(3.4		)

	Comprehensive income:

Net income	116.7				112.8				3.9				375.9				358.6				17.3

Other comprehensive income (loss), net of tax:

Defined benefit plan adjustments	1.8				1.8				—				5.5				5.5				—

Derivative instruments and hedging activities	(5.3		)		(5.3		)		—				(14.1		)		(14.1		)		—

Foreign currency translation adjustments	35.1				34.9				0.2				(10.6		)		(11.5		)		0.9

Other comprehensive income (loss)	31.6				31.4				0.2				(19.2		)		(20.1		)		0.9

Comprehensive income	148.3				144.2				4.1				356.7				338.5				18.2

Ending equity balance	$	2,920.00			$	2,813.50			$	106.5			$	2,920.00			$	2,813.50			$	106.5

Summary of Changes in Accumulated Other Comprehensive Income (Loss), Net of Tax	'
	A summary of changes, net of tax, in accumulated other comprehensive loss for the three and nine months ended September 27, 2014, is shown below (in millions):


		Three Months Ended				Nine Months Ended
		September 27, 2014				September 27, 2014
	Defined benefit plan adjustments:
	Balance at beginning of period	$	(104.4	)		$	(104.5	)
	Reclassification adjustments	—				0.1

	Balance at end of period	$	(104.4	)		$	(104.4	)
	Derivative instruments and hedging activities:
	Balance at beginning of period	$	(0.6	)		$	(5.3	)
	Reclassification adjustments	(2.3		)		(5.6		)
	Other comprehensive income (loss) recognized during the period	(5.7		)		2.3

	Balance at end of period	$	(8.6	)		$	(8.6	)
	Foreign currency translation adjustments:
	Balance at beginning of period	$	(64.1	)		$	(56.3	)
	Other comprehensive loss recognized during the period	(90.4		)		(98.2		)
	Balance at end of period	$	(154.5	)		$	(154.5	)
	A summary of changes, net of tax, in accumulated other comprehensive loss for the three and nine months ended September 28, 2013, is shown below (in millions):


		Three Months Ended				Nine Months Ended
		September 28, 2013				September 28, 2013
	Defined benefit plan adjustments:
	Balance at beginning of period	$	(246.2	)		$	(249.9	)
	Reclassification adjustments	1.8				5.5

	Balance at end of period	$	(244.4	)		$	(244.4	)
	Derivative instruments and hedging activities:
	Balance at beginning of period	$	(6.1	)		$	2.7

	Reclassification adjustments	(5.7		)		(19.2		)
	Other comprehensive income recognized during the period	0.4				5.1

	Balance at end of period	$	(11.4	)		$	(11.4	)
	Foreign currency translation adjustments:
	Balance at beginning of period	$	(100.0	)		$	(53.6	)
	Other comprehensive income (loss) recognized during the period	34.9				(11.5		)

	Balance at end of period	$	(65.1	)		$	(65.1	)

Legal_and_Other_Contingencies_

Legal and Other Contingencies (Tables)	9 Months Ended
	Sep. 27, 2014
Commitments and Contingencies Disclosure [Abstract]	'
Summary of Changes in Reserves for Product Liability and Warranty Claims	'
	A summary of the changes in reserves for product liability and warranty claims for the nine months ended September 27, 2014, is shown below (in millions):


	Balance as of January 1, 2014	$	28.3

	Expense, net (including changes in estimates)	5.2

	Settlements	(6.7		)
	Foreign currency translation and other	(0.5		)
	Balance as of September 27, 2014	$	26.3

Segment_Reporting_Tables

Segment Reporting (Tables)	9 Months Ended
	Sep. 27, 2014
Segment Reporting [Abstract]	'
Summary of Segment Financial Information	'
	A summary of revenues from external customers and other financial information by reportable operating segment is shown below (in millions):


		Three Months Ended September 27, 2014
		Seating		Electrical		Other			Consolidated
	Revenues from external customers	$	3,188.40	$	1,044.30	$	—		$	4,232.70

	Segment earnings (1)	154.9		136.7		(67.1		)	224.5

	Depreciation and amortization	50.8		27.1		2			79.9

	Capital expenditures	63.3		24.8		3.6			91.7

	Total assets	5,223.90		1,702.90		1,764.40			8,691.20



		Three Months Ended September 28, 2013
		Seating		Electrical		Other			Consolidated
	Revenues from external customers	$	2,891.70	$	1,026.00	$	—		$	3,917.70

	Segment earnings (1)	142.8		111.6		(61.4		)	193

	Depreciation and amortization	46.7		24.1		2.1			72.9

	Capital expenditures	67.3		33.9		1.6			102.8

	Total assets	4,862.50		1,728.90		1,872.80			8,464.20



		Nine Months Ended September 27, 2014
		Seating		Electrical		Other			Consolidated
	Revenues from external customers	$	9,857.90	$	3,319.70	$	—		$	13,177.60

	Segment earnings (1)	471.3		413.3		(212.0		)	672.6

	Depreciation and amortization	148.7		78		5.9			232.6

	Capital expenditures	192.8		82.2		5.8			280.8

	Total assets	5,223.90		1,702.90		1,764.40			8,691.20



		Nine Months Ended September 28, 2013
		Seating		Electrical		Other			Consolidated
	Revenues from external customers	$	8,872.60	$	3,105.30	$	—		$	11,977.90

	Segment earnings (1)	450.7		295.5		(177.8		)	568.4

	Depreciation and amortization	133.4		69.2		5.7			208.3

	Capital expenditures	214.8		107.4		7			329.2

	Total assets	4,862.50		1,728.90		1,872.80			8,464.20



	(1)	See definition above.
Reconciliation of Consolidated Segment Earnings to Consolidated Income Before Provision for Income Taxes	'
	A reconciliation of segment earnings to consolidated income before provision for income taxes and equity in net income of affiliates is shown below (in millions):


		Three Months Ended				Nine Months Ended
		September 27,		September 28,		September 27,			September 28,
		2014		2013		2014			2013
	Segment earnings	$	224.5	$	193	$	672.6		$	568.4

	Interest expense	15.7		17.5		47.1			51.6

	Other expense, net	11.1		16.8		57.1			37.8

	Consolidated income before provision for income taxes and equity in net income of affiliates	$	197.7	$	158.7	$	568.4		$	479

Financial_Instruments_Tables

Financial Instruments (Tables)	9 Months Ended
	Sep. 27, 2014
Fair Value of Outstanding Foreign Currency Derivative Contracts and Related Classification	'
	The fair value of outstanding foreign currency derivative contracts and the related classification in the accompanying condensed consolidated balance sheets as of September 27, 2014 and December 31, 2013, are shown below (in millions):


		September 27,				December 31,
		2014				2013
	Contracts qualifying for hedge accounting:
	Other current assets	$	9.6			$	12.4

	Other long-term assets	0.7				0.7

	Other current liabilities	(6.6		)		(6.5		)
	Other long-term liabilities	(1.1		)		(0.1		)
		2.6				6.5

	Contracts not qualifying for hedge accounting:
	Other current assets	2.3				0.4

	Other current liabilities	(0.5		)		(0.5		)
		1.8				(0.1		)

		$	4.4			$	6.4

Fair Value Measurements and Related Valuation Techniques and Fair Value Hierarchy Level	'
	Fair value measurements and the related valuation techniques and fair value hierarchy level for the Company’s assets and liabilities measured at fair value on a recurring basis as of September 27, 2014 and December 31, 2013, are shown below (in millions):


		27-Sep-14
		Frequency		Asset				Valuation	Level 1			Level 2			Level 3
				(Liability)				Technique
	Foreign currency derivative contracts, net	Recurring		$	4.4			Market/Income	$	—		$	4.4		$	—



		31-Dec-13
		Frequency		Asset				Valuation	Level 1			Level 2			Level 3
				(Liability)				Technique
	Foreign currency derivative contracts, net	Recurring		$	6.4			Market/Income	$	—		$	6.4		$	—

Foreign exchange contract	'
Pretax Amounts Related to Derivative Contracts	'
	Pretax amounts related to foreign currency derivative contracts that were recognized in and reclassified from accumulated other comprehensive loss are shown below (in millions):


		Three Months Ended							Nine Months Ended
		September 27,				September 28,			September 27,			September 28,
		2014				2013			2014			2013
	Contracts qualifying for hedge accounting:
	Gains (losses) recognized in accumulated other comprehensive loss	$	(7.7	)		$	1		$	2.8		$	7.4

	Gains reclassified from accumulated other comprehensive loss	(3.2		)		(8.3		)	(7.7		)	(27.1		)
	Comprehensive loss	$	(10.9	)		$	(7.3	)	$	(4.9	)	$	(19.7	)

Supplemental_Guarantor_Condens1

Supplemental Guarantor Condensed Consolidating Financial Statements (Tables)	9 Months Ended
	Sep. 27, 2014
Text Block [Abstract]	'
Schedule of Condensed Balance Sheet	'


		27-Sep-14
		Lear				Guarantors				Non-				Eliminations				Consolidated
										guarantors
		(Unaudited; in millions)
	ASSETS
	CURRENT ASSETS:
	Cash and cash equivalents	$	291.7			$	0.1			$	580.9			$	—			$	872.7

	Accounts receivable	70.1				635				2,137.90				—				2,843.00

	Inventories	2.8				343.5				552.8				—				899.1

	Other	158.1				64.9				495.2				—				718.2

	Total current assets	522.7				1,043.50				3,766.80				—				5,333.00

	LONG-TERM ASSETS:
	Property, plant and equipment, net	94.7				321.7				1,198.00				—				1,614.40

	Goodwill	23.5				401				315.7				—				740.2

	Investments in subsidiaries	1,840.20				1,891.20				—				(3,731.4		)		—

	Intercompany accounts, net	1,394.20				—				—				(1,394.2		)		—

	Other	596.7				56.4				350.5				—				1,003.60

	Total long-term assets	3,949.30				2,670.30				1,864.20				(5,125.6		)		3,358.20

	Total assets	$	4,472.00			$	3,713.80			$	5,631.00			$	(5,125.6	)		$	8,691.20

	LIABILITIES AND EQUITY
	CURRENT LIABILITIES:
	Accounts payable and drafts	$	93.8			$	742.2			$	1,778.60			$	—			$	2,614.60

	Accrued liabilities	110.1				205.4				1,020.80				—				1,336.30

	Total current liabilities	203.9				947.6				2,799.40				—				3,950.90

	LONG-TERM LIABILITIES:
	Long-term debt	1,068.70				—				—				—				1,068.70

	Intercompany accounts, net	—				762.2				632				(1,394.2		)		—

	Other	117.5				142.1				256.2				—				515.8

	Total long-term liabilities	1,186.20				904.3				888.2				(1,394.2		)		1,584.50

	EQUITY:
	Lear Corporation stockholders’ equity	3,081.90				1,861.90				1,869.50				(3,731.4		)		3,081.90

	Noncontrolling interests	—				—				73.9				—				73.9

	Equity	3,081.90				1,861.90				1,943.40				(3,731.4		)		3,155.80

	Total liabilities and equity	$	4,472.00			$	3,713.80			$	5,631.00			$	(5,125.6	)		$	8,691.20




		31-Dec-13
	Lear				Guarantors				Non-				Eliminations				Consolidated
									guarantors
	(In millions)
ASSETS
CURRENT ASSETS:
Cash and cash equivalents	$	343.5			$	0.1			$	794.1			$	—			$	1,137.70

Accounts receivable	41.2				349.7				1,887.40				—				2,278.30

Inventories	4.8				297.9				516				—				818.7

Other	147.7				77.3				462.8				—				687.8

Total current assets	537.2				725				3,660.30				—				4,922.50

LONG-TERM ASSETS:
Property, plant and equipment, net	95.5				316				1,175.70				—				1,587.20

Goodwill	23.5				401				332.7				—				757.2

Investments in subsidiaries	1,802.40				1,878.50				—				(3,680.9		)		—

Intercompany accounts, net	1,373.10				—				—				(1,373.1		)		—

Other	591.5				71.5				401				—				1,064.00

Total long-term assets	3,886.00				2,667.00				1,909.40				(5,054.0		)		3,408.40

Total assets	$	4,423.20			$	3,392.00			$	5,569.70			$	(5,054.0	)		$	8,330.90

LIABILITIES AND EQUITY
CURRENT LIABILITIES:
Accounts payable and drafts	$	73.8			$	582.4			$	1,782.50			$	—			$	2,438.70

Accrued liabilities	127.9				156.1				856.4				—				1,140.40

Total current liabilities	201.7				738.5				2,638.90				—				3,579.10

LONG-TERM LIABILITIES:
Long-term debt	1,057.10				—				—				—				1,057.10

Intercompany accounts, net	—				515.2				857.9				(1,373.1		)		—

Other	118.5				143				283.7				—				545.2

Total long-term liabilities	1,175.60				658.2				1,141.60				(1,373.1		)		1,602.30

EQUITY:
Lear Corporation stockholders’ equity	3,045.90				1,995.30				1,685.60				(3,680.9		)		3,045.90

Noncontrolling interests	—				—				103.6				—				103.6

Equity	3,045.90				1,995.30				1,789.20				(3,680.9		)		3,149.50

Total liabilities and equity	$	4,423.20			$	3,392.00			$	5,569.70			$	(5,054.0	)		$	8,330.90

Schedule of Condensed Income Statement	'


		For the Three Months Ended September 27, 2014
		Lear				Guarantors				Non-				Eliminations				Consolidated
										guarantors
		(Unaudited; in millions)
	Net sales	$	120.5			$	1,802.70			$	3,503.30			$	(1,193.8	)		$	4,232.70

	Cost of sales	147.8				1,660.70				3,256.80				(1,193.8		)		3,871.50

	Selling, general and administrative expenses	35				26.9				66.2				—				128.1

	Intercompany operating (income) expense, net	(52.5		)		42.6				9.9				—				—

	Amortization of intangible assets	0.5				1.2				6.9				—				8.6

	Interest expense	10.6				6.6				(1.5		)		—				15.7

	Other expense, net	0.9				0.4				9.8				—				11.1

	Consolidated income before income taxes and equity in net income of affiliates and subsidiaries	(21.8		)		64.3				155.2				—				197.7

	Provision for income taxes	(8.1		)		27				38.7				—				57.6

	Equity in net income of affiliates	0.1				(0.5		)		(7.4		)		—				(7.8		)

	Equity in net income of subsidiaries	(153.9		)		(84.8		)		—				238.7				—

	Consolidated net income	140.1				122.6				123.9				(238.7		)		147.9

	Less: Net income attributable to noncontrolling interests	—				—				7.8				—				7.8

	Net income attributable to Lear	$	140.1			$	122.6			$	116.1			$	(238.7	)		$	140.1


	Consolidated comprehensive income	$	41.7			$	113.9			$	35.5			$	(140.2	)		$	50.9

	Less: Comprehensive income attributable to noncontrolling interests	—				—				9.2				—				9.2

	Comprehensive income attributable to Lear	$	41.7			$	113.9			$	26.3			$	(140.2	)		$	41.7



		For the Three Months Ended September 28, 2013
		Lear				Guarantors				Non-				Eliminations				Consolidated
										guarantors
		(Unaudited; in millions)
	Net sales	$	105.2			$	1,557.80			$	3,351.60			$	(1,096.9	)		$	3,917.70

	Cost of sales	132.6				1,411.20				3,140.60				(1,096.9		)		3,587.50

	Selling, general and administrative expenses	43				17.3				68.3				—				128.6

	Intercompany operating (income) expense, net	(45.5		)		33.6				11.9				—				—

	Amortization of intangible assets	0.5				1.2				6.9				—				8.6

	Interest expense	11.9				6				(0.4		)		—				17.5

	Other expense, net	0.6				0.2				16				—				16.8

	Consolidated income before income taxes and equity in net income of affiliates and subsidiaries	(37.9		)		88.3				108.3				—				158.7

Provision for income taxes	(11.2		)		31.7				30.7				—				51.2

Equity in net income of affiliates	(0.1		)		(0.3		)		(8.8		)		—				(9.2		)

Equity in net income of subsidiaries	(139.4		)		(37.0		)		—				176.4				—

Consolidated net income	112.8				93.9				86.4				(176.4		)		116.7

Less: Net income attributable to noncontrolling interests	—				—				3.9				—				3.9

Net income attributable to Lear	$	112.8			$	93.9			$	82.5			$	(176.4	)		$	112.8


Consolidated comprehensive income	$	144.2			$	88.9			$	122.8			$	(207.6	)		$	148.3

Less: Comprehensive income attributable to noncontrolling interests	—				—				4.1				—				4.1

Comprehensive income attributable to Lear	$	144.2			$	88.9			$	118.7			$	(207.6	)		$	144.2



	For the Nine Months Ended September 27, 2014
	Lear				Guarantors				Non-				Eliminations				Consolidated
									guarantors
	(Unaudited; in millions)
Net sales	$	351.3			$	5,252.50			$	11,189.00			$	(3,615.2	)		$	13,177.60

Cost of sales	443.2				4,842.80				10,406.00				(3,615.2		)		12,076.80

Selling, general and administrative expenses	125.9				71.4				205.5				—				402.8

Intercompany operating (income) expense, net	(241.0		)		122.2				118.8				—				—

Amortization of intangible assets	1.3				3.6				20.5				—				25.4

Interest expense	34.8				17.8				(5.5		)		—				47.1

Other expense, net	20.8				0.8				35.5				—				57.1

Consolidated income before income taxes and equity in net income of affiliates and subsidiaries	(33.7		)		193.9				408.2				—				568.4

Provision for income taxes	(13.4		)		80.1				96.4				—				163.1

Equity in net income of affiliates	0.7				(1.0		)		(28.7		)		—				(29.0		)

Equity in net income of subsidiaries	(431.6		)		(217.8		)		—				649.4				—

Consolidated net income	410.6				332.6				340.5				(649.4		)		434.3

Less: Net income attributable to noncontrolling interests	—				—				23.7				—				23.7

Net income attributable to Lear	$	410.6			$	332.6			$	316.8			$	(649.4	)		$	410.6


Consolidated comprehensive income	$	309.2			$	328.9			$	241.9			$	(547.8	)		$	332.2

Less: Comprehensive income attributable to noncontrolling interests	—				—				23				—				23

Comprehensive income attributable to Lear	$	309.2			$	328.9			$	218.9			$	(547.8	)		$	309.2



	For the Nine Months Ended September 28, 2013
	Lear				Guarantors				Non-				Eliminations				Consolidated
									guarantors
	(Unaudited; in millions)
Net sales	$	352.4			$	4,701.30			$	10,326.70			$	(3,402.5	)		$	11,977.90

Cost of sales	429.9				4,277.40				9,692.80				(3,402.5		)		10,997.60

Selling, general and administrative expenses	121.7				49.2				215.2				—				386.1

Intercompany operating (income) expense, net	(169.9		)		98				71.9				—				—

Amortization of intangible assets	1.3				3.6				20.9				—				25.8

Interest expense	36				18.1				(2.5		)		—				51.6

Other expense, net	6.8				1				30				—				37.8

Consolidated income before income taxes and equity in net income of affiliates and subsidiaries	(73.4		)		254				298.4				—				479

Provision for income taxes	(23.6		)		92.3				61.5				—				130.2

Equity in net income of affiliates	(0.8		)		(0.4		)		(25.9		)		—				(27.1		)

Equity in net income of subsidiaries	(407.6		)		(122.9		)		—				530.5				—

Consolidated net income	358.6				285				262.8				(530.5		)		375.9

Less: Net income attributable to noncontrolling interests	—				—				17.3				—				17.3

Net income attributable to Lear	$	358.6			$	285			$	245.5			$	(530.5	)		$	358.6


Consolidated comprehensive income	$	338.5			$	273			$	254.7			$	(509.5	)		$	356.7

Less: Comprehensive income attributable to noncontrolling interests	—				—				18.2				—				18.2

Comprehensive income attributable to Lear	$	338.5			$	273			$	236.5			$	(509.5	)		$	338.5

Schedule of Condensed Cash Flow Statement	'


		For the Nine Months Ended September 27, 2014
		Lear				Guarantors				Non-				Eliminations				Consolidated
										guarantors
		(Unaudited; in millions)
	Net cash provided by operating activities	$	28.4			$	44.6			$	338.7			$	—			$	411.7

	Cash Flows from Investing Activities:

	Additions to property, plant and equipment	(10.0		)		(57.2		)		(213.6		)		—				(280.8		)

	Other, net	(5.9		)		15.3				(18.4		)		—				(9.0		)

	Net cash used in investing activities	(15.9		)		(41.9		)		(232.0		)		—				(289.8		)

	Cash Flows from Financing Activities:
	Proceeds from the issuance of senior notes	325				—				—				—				325

	Repurchase of senior notes	(327.1		)		—				—				—				(327.1		)

	Payment of debt issuance and other financing costs	(3.8		)		—				—				—				(3.8		)

	Repurchase of common stock	(259.4		)		—				—				—				(259.4		)

	Dividends paid to Lear Corporation stockholders	(49.6		)		—				—				—				(49.6		)

	Dividends paid to noncontrolling interests	—				—				(17.5		)		—				(17.5		)

	Other	(21.7		)		—				(17.5		)		—				(39.2		)

	Change in intercompany accounts	272.3				(2.7		)		(269.6		)		—				—

	Net cash used in financing activities	(64.3		)		(2.7		)		(304.6		)		—				(371.6		)

	Effect of foreign currency translation	—				—				(15.3		)		—				(15.3		)

	Net Change in Cash and Cash Equivalents	(51.8		)		—				(213.2		)		—				(265.0		)

	Cash and Cash Equivalents as of Beginning of Period	343.5				0.1				794.1				—				1,137.70

	Cash and Cash Equivalents as of End of Period	$	291.7			$	0.1			$	580.9			$	—			$	872.7



		For the Nine Months Ended September 28, 2013
		Lear				Guarantors				Non-				Eliminations				Consolidated
										guarantors
		(Unaudited; in millions)
	Net cash provided by operating activities	$	0.8			$	161.6			$	267.2			$	—			$	429.6

	Cash Flows from Investing Activities:

	Additions to property, plant and equipment	(13.4		)		(83.7		)		(232.1		)		—				(329.2		)

	Insurance proceeds	—				—				7.1				—				7.1

	Other, net	44.1				0.1				(3.5		)		—				40.7

	Net cash used in investing activities	30.7				(83.6		)		(228.5		)		—				(281.4		)

	Cash Flows from Financing Activities:
	Proceeds from the issuance of senior notes	500				—				—				—				500

Repurchase of senior notes	(72.1		)		—				—				—				(72.1		)

Payment of debt issuance and other financing costs	(13.4		)		—				—				—				(13.4		)

Repurchase of common stock	(1,000.1		)		—				—				—				(1,000.1		)

Dividends paid to Lear Corporation stockholders	(44.8		)		—				—				—				(44.8		)

Dividends paid to noncontrolling interests	—				—				(33.4		)		—				(33.4		)

Other	(6.3		)		—				(3.4		)		—				(9.7		)

Change in intercompany accounts	334.6				(78.0		)		(256.6		)		—				—

Net cash used in financing activities	(302.1		)		(78.0		)		(293.4		)		—				(673.5		)

Effect of foreign currency translation	—				—				7.1				—				7.1

Net Change in Cash and Cash Equivalents	(270.6		)		—				(247.6		)		—				(518.2		)

Cash and Cash Equivalents as of Beginning of Period	481.4				0.1				920.7				—				1,402.20

Cash and Cash Equivalents as of End of Period	$	210.8			$	0.1			$	673.1			$	—			$	884

Long-Term Debt	'
	Long-Term Debt of Lear and the Guarantors — A summary of long-term debt of Lear and the Guarantors on a combined basis is shown below (in millions):


		27-Sep-14				31-Dec-13
	Senior notes	$	1,068.70			$	1,057.10

Acquisition_Details

Acquisition (Details) (Eagle Ottawa, USD $)	Aug. 27, 2014
In Millions, unless otherwise specified	Aug. 27, 2014
Eagle Ottawa	'
Business Acquisition [Line Items]	'
Business combination, transaction value	$850

Restructuring_Additional_Infor

Restructuring - Additional Information (Detail) (USD $)	3 Months Ended		9 Months Ended
In Millions, unless otherwise specified	Sep. 27, 2014	Sep. 28, 2013	Sep. 27, 2014	Sep. 28, 2013
Restructuring Cost and Reserve [Line Items]	'	'	'	'
Restructuring reserve period expense	'	'	$86.60	'
Cost of sales	3,871.50	3,587.50	12,076.80	10,997.60
Selling, general and administrative expenses	128.1	128.6	402.8	386.1
Other expense	16.4	17.3	63	38.8
Asset impairment charges	'	'	0.9	4.6
Restructuring charges	'	'	'	'
Restructuring Cost and Reserve [Line Items]	'	'	'	'
Restructuring reserve period expense	'	'	86.6	'
Cost of sales	'	'	71.4	'
Selling, general and administrative expenses	'	'	14.2	'
Other expense	'	'	1	'
Expected restructuring cost	34	'	34	'
Employee termination benefits	'	'	'	'
Restructuring Cost and Reserve [Line Items]	'	'	'	'
Restructuring reserve period expense	'	'	72.9	'
Intangible asset and property, plant and equipment fair value adjustments	'	'	'	'
Restructuring Cost and Reserve [Line Items]	'	'	'	'
Restructuring reserve period expense	'	'	0.1	'
Contract termination costs	'	'	'	'
Restructuring Cost and Reserve [Line Items]	'	'	'	'
Restructuring reserve period expense	'	'	0.3	'
Other related costs	'	'	'	'
Restructuring Cost and Reserve [Line Items]	'	'	'	'
Restructuring reserve period expense	'	'	$13.30	'

Restructuring_Summary_of_Restr

Restructuring - Summary of Restructuring Activities (Detail) (USD $)	9 Months Ended
In Millions, unless otherwise specified	Sep. 27, 2014	Sep. 28, 2013
Restructuring Cost and Reserve [Line Items]	'	'
Asset impairment charges	$0.90	$4.60
Accrual as of beginning of period	44.3	'
Restructuring charges	86.6	'
Utilization cash	-85.1	'
Utilization non-cash	-0.1	'
Accrual as of end of period	45.7	'
Employee termination benefits	'	'
Restructuring Cost and Reserve [Line Items]	'	'
Accrual as of beginning of period	38.7	'
Restructuring charges	72.9	'
Utilization cash	-71	'
Utilization non-cash	0	'
Accrual as of end of period	40.6	'
Asset impairment charges	'	'
Restructuring Cost and Reserve [Line Items]	'	'
Accrual as of beginning of period	0	'
Utilization cash	0	'
Utilization non-cash	-0.1	'
Accrual as of end of period	0	'
Contract termination costs	'	'
Restructuring Cost and Reserve [Line Items]	'	'
Accrual as of beginning of period	5.6	'
Restructuring charges	0.3	'
Utilization cash	-0.8	'
Utilization non-cash	0	'
Accrual as of end of period	5.1	'
Other related costs	'	'
Restructuring Cost and Reserve [Line Items]	'	'
Accrual as of beginning of period	0	'
Restructuring charges	13.3	'
Utilization cash	-13.3	'
Utilization non-cash	0	'
Accrual as of end of period	$0	'

Inventories_Detail

Inventories (Detail) (USD $)	Sep. 27, 2014		Dec. 31, 2013
In Millions, unless otherwise specified	Sep. 27, 2014		Dec. 31, 2013
Inventory Disclosure [Abstract]	'		'
Raw materials	$694.20		$633.50
Work-in-process	50.5		45.8
Finished goods	154.4		139.4
Inventories	$899.10	[1]	$818.70

[1]	(1)Â Unaudited.

PreProduction_Costs_Related_to2

Pre-Production Costs Related to Long-Term Supply Agreements - Additional Information (Detail) (USD $)	9 Months Ended
In Millions, unless otherwise specified	Sep. 27, 2014	Sep. 28, 2013
Preproduction Costs Related to Long-term Supply Arrangements [Abstract]	'	'
Capitalized pre-production E&D costs	$143	$139.80
Capitalized pre-production tooling costs related to customer-owned tools	118.2	164.3
Cash collected related to E&D and tooling costs	$247.20	$296.50

PreProduction_Costs_Related_to3

Pre-Production Costs Related to Long-Term Supply Agreements - Classifications (Detail) (USD $)	Sep. 27, 2014	Dec. 31, 2013
In Millions, unless otherwise specified	Sep. 27, 2014	Dec. 31, 2013
Pre Production Costs Related to Long Term Supply Arrangements [Line Items]	'	'
Recoverable customer E&D and tooling	$186.10	$187.10
Current	'	'
Pre Production Costs Related to Long Term Supply Arrangements [Line Items]	'	'
Recoverable customer E&D and tooling	138.2	134.2
Long-term	'	'
Pre Production Costs Related to Long Term Supply Arrangements [Line Items]	'	'
Recoverable customer E&D and tooling	$47.90	$52.90

LongTerm_Assets_Additional_Inf

Long-Term Assets - Additional Information (Detail) (USD $)	3 Months Ended		9 Months Ended		3 Months Ended	9 Months Ended
In Millions, unless otherwise specified	Sep. 27, 2014	Sep. 28, 2013	Sep. 27, 2014	Sep. 28, 2013	Mar. 30, 2013	Sep. 27, 2014
	Sep. 27, 2014	Sep. 28, 2013	Sep. 27, 2014	Sep. 28, 2013	International Automotive Components Group North America, LLC	Restructuring charges
Property, Plant and Equipment [Line Items]	'	'	'	'	'	'
Depreciation expense	$71.30	$64.40	$207.20	$182.50	'	'
Asset impairment charges	'	'	0.9	4.6	'	0.1
Percentage of ownership interest sold	'	'	'	'	22.88%	'
Proceeds from sale of equity investments	'	'	'	'	$49.60	'

LongTerm_Assets_Property_Plant

Long-Term Assets - Property, Plant and Equipment (Detail) (USD $)	Sep. 27, 2014		Dec. 31, 2013
In Millions, unless otherwise specified	Sep. 27, 2014		Dec. 31, 2013
Property, Plant and Equipment [Abstract]	'		'
Land	$111.40		$113.40
Buildings and improvements	538.6		532
Machinery and equipment	1,835		1,645
Construction in progress	141.9		155.2
Total property, plant and equipment	2,626.90		2,445.60
Less â€“ accumulated depreciation	-1,012.50		-858.4
Property, plant and equipment, net	$1,614.40	[1]	$1,587.20

[1]	(1)Â Unaudited.

Goodwill_Detail

Goodwill (Detail) (USD $)	9 Months Ended
In Millions, unless otherwise specified	Sep. 27, 2014
Goodwill [Roll Forward]	'
Beginning balance	$757.20
Foreign currency translation and other	-17
Ending balance	$740.20	[1]

[1]	(1)Â Unaudited.

Debt_Additional_Information_De

Debt - Additional Information (Detail) (USD $)

3 Months Ended

9 Months Ended

3 Months Ended

9 Months Ended

12 Months Ended

9 Months Ended

12 Months Ended

0 Months Ended

9 Months Ended

Mar. 29, 2014

Mar. 30, 2013

Sep. 27, 2014

Sep. 28, 2013

Dec. 31, 2013

Sep. 27, 2014

Mar. 30, 2013

Sep. 27, 2014

Dec. 31, 2013

Mar. 30, 2013

Sep. 27, 2014

Dec. 31, 2013

Sep. 27, 2014

Dec. 31, 2013

Mar. 11, 2014

Sep. 27, 2014

Minimum

Maximum

Line of credit

7.875% Senior Notes due 2018

8.125% Senior Notes due 2020

4.75% Senior Notes due 2023

5.375% Senior Notes due 2024

Domestic subsidiaries

Foreign subsidiaries

Eurocurrency rate

Base rate

Prior to March fifteen two thousand seventeen

Prior to March fifteen two thousand nineteen

Debt Instrument [Line Items]

Debt instrument redemption price percentage

105.38%

100.00%

Long-term debt, aggregate principal amount

$245,000,000

$500,000,000

$325,000,000

Long-term debt, stated coupon rate

7.88%

8.13%

4.75%

5.38%

Long-term debt, price

99.16%

Long-term debt, yield to maturity

8.25%

Notes, payment terms

'The 2020 Notes were issued on MarchÂ 26, 2010, and interest is payable on MarchÂ 15 and SeptemberÂ 15 of each year.

'The 2023 Notes were issued on JanuaryÂ 17, 2013, and interest is payable on JanuaryÂ 15 and JulyÂ 15 of each year.

'The 2024 Notes were issued on MarchÂ 11, 2014, and interest is payable on MarchÂ 15 and SeptemberÂ 15 of each year.

Long-term debt, maturity date

15-Mar-20

15-Jan-23

Proceeds from issuance of debt

325,000,000

Debt issuance cost

3,800,000

Payment for redemption of aggregate principal amount

70,000,000

280,000,000

35,000,000

Percentage of debt redemption

10.00%

Cash paid for debt redemption

327,100,000

72,100,000

327,100,000

72,100,000

Loss on extinguishment of debt

17,500,000

3,600,000

17,500,000

3,600,000

Senior notes, redemption description

'Prior to MarchÂ 15, 2017, the Company may redeem up to 35% of the aggregate principal amount of the 2024 Notes, in an amount not to exceed the amount of net cash proceeds of one or more equity offerings, at a redemption price equal to 105.375% of the aggregate principal amount thereof, plus accrued and unpaid interest to the redemption date, provided that at least 65% of the original aggregate principal amount of the 2024 Notes remains outstanding after the redemption and any such redemption is made 90 days after the closing of such equity offering. Prior to MarchÂ 15, 2019, the Company may redeem the 2024 Notes, in whole or in part, at a redemption price equal to 100% of the aggregate principal amount thereof, plus a â€œmake-wholeâ€ premium as of, and accrued and unpaid interest to, the redemption date.

Senior notes, redeemable percentage of the aggregate principal amount of the Notes in equity offerings

35.00%

Outstanding original aggregate principal amount

65.00%

Redemption of notes

'90 days

Description of notes restrictive covenants

'The indenture governing the 2020 Notes contains restrictive covenants that, among other things, limit the ability of the Company and its subsidiaries to: (i)Â incur additional debt, (ii)Â pay dividends and make other restricted payments, (iii)Â create or permit certain liens, (iv)Â issue or sell capital stock of the Companyâ€™s restricted subsidiaries, (v)Â use the proceeds from sales of assets and subsidiary stock, (vi)Â create or permit restrictions on the ability of the Companyâ€™s restricted subsidiaries to pay dividends or make other distributions to the Company, (vii)Â enter into transactions with affiliates, (viii)Â enter into sale and leaseback transactions and (ix)Â consolidate or merge or sell all or substantially all of the Companyâ€™s assets. The foregoing limitations are subject to exceptions as set forth in the 2020 Notes. In addition, if in the future the 2020 Notes have an investment grade credit rating from both Moodyâ€™s Investors Service and StandardÂ & Poorâ€™s Ratings Services and no default has occurred and is continuing, certain of these covenants will, thereafter, no longer apply to the 2020 Notes for so long as the 2020 Notes have an investment grade credit rating by both rating agencies. The indenture governing the 2020 Notes also contains customary events of default.

'Subject to certain exceptions, the indenture governing the 2023 Notes and 2024 Notes contains restrictive covenants that, among other things, limit the ability of the Company to: (i)Â create or permit certain liens, (ii)Â enter into sale and leaseback transactions and (iii)Â consolidate or merge or sell all or substantially all of the Companyâ€™s assets. These indentures also provide for customary events of default.

Compliance with covenants under Notes

'As of SeptemberÂ 27, 2014, the Company was in compliance with all covenants under the indentures governing the Notes.

'As of September 27, 2014, the Company was in compliance with all covenants under the indentures governing the Notes.

Line of credit facility, maturity date

30-Jan-18

Line of credit facility, maximum borrowing capacity

1,000,000,000

Borrowings outstanding

Minimum interest rate margin

1.00%

0.00%

Maximum interest rate margin

2.25%

1.25%

Line of credit facility, interest rate at period end

1.50%

0.50%

Line of credit facility, facility fee

0.25%

0.50%

Percentage of stock secured on a first priority basis

100.00%

65.00%

Percentage owned, domestic subsidiaries

Line of credit facility, covenants and restrictions

'The revolving credit facility contains various customary representations, warranties and covenants by the Company, including, without limitation, (i)Â covenants regarding maximum leverage and minimum interest coverage, (ii)Â limitations on fundamental changes involving the Company or its subsidiaries and (iii)Â limitations on indebtedness, liens, investments and restricted payments.

Line of credit facility, compliance with covenants

'As of SeptemberÂ 27, 2014, the Company was in compliance with all covenants under the agreement governing the revolving credit facility.

Debt_Summary_of_LongTerm_Debt_

Debt - Summary of Long-Term Debt (Detail) (USD $)	9 Months Ended	12 Months Ended
In Millions, unless otherwise specified	Sep. 27, 2014	Dec. 31, 2013
Debt Instrument [Line Items]	'	'
Long-term debt	$1,068.70	$1,057.10
7.875% Senior Notes due 2018	'	'
Debt Instrument [Line Items]	'	'
Long-term debt	0	278.8
Weighted Average Interest Rate	0.00%	8.00%
Long-term debt, stated coupon rate	'	7.88%
8.125% Senior Notes due 2020	'	'
Debt Instrument [Line Items]	'	'
Long-term debt	243.7	278.3
Weighted Average Interest Rate	8.25%	8.25%
Long-term debt, stated coupon rate	8.13%	8.13%
Long-term debt, maturity date	15-Mar-20	15-Mar-20
4.75% Senior Notes due 2023	'	'
Debt Instrument [Line Items]	'	'
Long-term debt	500	500
Weighted Average Interest Rate	4.75%	4.75%
Long-term debt, stated coupon rate	4.75%	4.75%
Long-term debt, maturity date	15-Jan-23	15-Jan-23
5.375% Senior Notes due 2024	'	'
Debt Instrument [Line Items]	'	'
Long-term debt	$325	$0
Weighted Average Interest Rate	5.38%	0.00%
Long-term debt, stated coupon rate	5.38%	'
Long-term debt, maturity year	'2024	'

Debt_Redemption_Prices_Detail

Debt - Redemption Prices (Detail) (5.375% Senior Notes due 2024)	9 Months Ended
	Sep. 27, 2014
2019	'
Debt Instrument [Line Items]	'
Debt instrument redemption price percentage	102.69%
2020	'
Debt Instrument [Line Items]	'
Debt instrument redemption price percentage	101.79%
2021	'
Debt Instrument [Line Items]	'
Debt instrument redemption price percentage	100.90%
2022 and thereafter	'
Debt Instrument [Line Items]	'
Debt instrument redemption price percentage	100.00%

Pension_and_Other_Postretireme2

Pension and Other Postretirement Benefit Plans - Additional Information (Detail) (USD $)	9 Months Ended
In Millions, unless otherwise specified	Sep. 27, 2014
Defined Benefit Plan Disclosure [Line Items]	'
Employer's contribution towards defined contribution retirement program	$12.50
Estimated employer contribution towards defined contribution retirement program in 2014	16
Pension plans, defined benefit	'
Defined Benefit Plan Disclosure [Line Items]	'
Employer's contribution towards defined benefit plan	12.9
Estimated employer's contribution towards defined benefit plan in 2014	$20

Pension_and_Other_Postretireme3

Pension and Other Postretirement Benefit Plans - Components of Net Periodic Benefit Costs (Detail) (USD $)	3 Months Ended		9 Months Ended
In Millions, unless otherwise specified	Sep. 27, 2014	Sep. 28, 2013	Sep. 27, 2014	Sep. 28, 2013
U.S. pension	'	'	'	'
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]	'	'	'	'
Service cost	$0.90	$0.80	$2.70	$2.20
Interest cost	7.2	6.5	21.4	19.6
Expected return on plan assets	-9.6	-8.1	-28.6	-24.3
Amortization of actuarial (gain) loss	-0.1	1	-0.2	3.1
Settlement loss	'	0	0.1	0
Net periodic benefit cost	-1.6	0.2	-4.6	0.6
Foreign pension	'	'	'	'
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]	'	'	'	'
Service cost	2.2	2.4	6.5	7.4
Interest cost	5.1	5.1	15.4	15.5
Expected return on plan assets	-6.9	-6.2	-20.4	-18.9
Amortization of actuarial (gain) loss	0.4	1.6	1	4.8
Settlement loss	'	0	'	0
Net periodic benefit cost	0.8	2.9	2.5	8.8
U.S. other postretirement	'	'	'	'
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]	'	'	'	'
Service cost	'	0	0.1	0.1
Interest cost	1	0.9	3	2.7
Amortization of actuarial (gain) loss	-0.1	0	-0.5	-0.1
Amortization of prior service credit	'	0	'	0
Special termination benefits	'	0	'	0
Net periodic benefit cost	0.9	0.9	2.6	2.7
Foreign other postretirement	'	'	'	'
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]	'	'	'	'
Service cost	0.3	0.3	0.7	0.8
Interest cost	0.5	0.7	1.5	2.3
Amortization of actuarial (gain) loss	-0.1	0.1	0	0.3
Amortization of prior service credit	-0.1	-0.1	-0.3	-0.3
Special termination benefits	0.2	0.1	0.4	0.3
Net periodic benefit cost	$0.80	$1.10	$2.30	$3.40

Other_Expense_Net_Additional_I

Other Expense, Net - Additional Information (Detail) (USD $)	3 Months Ended				9 Months Ended
In Millions, unless otherwise specified	Sep. 27, 2014	Mar. 29, 2014	Sep. 28, 2013	Mar. 30, 2013	Sep. 27, 2014	Sep. 28, 2013
Related Party Transaction [Line Items]	'	'	'	'	'	'
Loss on extinguishment of debt	'	$17.50	'	$3.60	$17.50	$3.60
Net foreign currency transaction loss	10.7	'	10.2	'	22.7	16.7
Other income	5.3	'	0.5	'	5.9	1
Affiliated entity	'	'	'	'	'	'
Related Party Transaction [Line Items]	'	'	'	'	'	'
Other income	$5.20	'	'	'	$4.10	'

Other_Expense_Net_Summary_of_O

Other Expense, Net - Summary of Other (Income) Expense, Net (Detail) (USD $)	3 Months Ended		9 Months Ended
In Millions, unless otherwise specified	Sep. 27, 2014	Sep. 28, 2013	Sep. 27, 2014	Sep. 28, 2013
Other Income and Expenses [Abstract]	'	'	'	'
Other expense	$16.40	$17.30	$63	$38.80
Other income	-5.3	-0.5	-5.9	-1
Other expense, net	$11.10	$16.80	$57.10	$37.80

Income_Taxes_Detail

Income Taxes (Detail) (USD $)	3 Months Ended		9 Months Ended
In Millions, unless otherwise specified	Sep. 27, 2014	Sep. 28, 2013	Sep. 27, 2014	Sep. 28, 2013
Income Tax Disclosure [Abstract]	'	'	'	'
Provision for income taxes	$57.60	$51.20	$163.10	$130.20
Effective tax rate	29.10%	32.30%	28.70%	27.20%
Consolidated income before provision for income taxes	197.7	158.7	568.4	479
Tax benefits related to restructuring charges	'	'	26.8	22.1
Tax benefits related to audit settlements	'	'	$13.40	$21.70
U.S. federal statutory income tax rate	'	'	35.00%	35.00%

Net_Income_Per_Share_Attributa2

Net Income Per Share Attributable to Lear (Detail) (USD $)	3 Months Ended		9 Months Ended
In Millions, except Share data, unless otherwise specified	Sep. 27, 2014	Sep. 28, 2013	Sep. 27, 2014	Sep. 28, 2013
Earnings Per Share [Abstract]	'	'	'	'
Net income attributable to Lear	$140.10	$112.80	$410.60	$358.60
Average common shares outstanding	79,974,811	80,674,338	80,652,376	86,609,304
Dilutive effect of common stock equivalents	1,428,414	1,079,825	1,374,751	1,041,134
Average diluted shares outstanding	81,403,225	81,754,163	82,027,127	87,650,438
Basic net income per share attributable to Lear	$1.75	$1.40	$5.09	$4.14
Diluted net income per share attributable to Lear	$1.72	$1.38	$5.01	$4.09

Comprehensive_Income_and_Equit2

Comprehensive Income and Equity - Additional Information (Detail) (USD $)	0 Months Ended		3 Months Ended		9 Months Ended		45 Months Ended
In Millions, except Share data, unless otherwise specified	Mar. 31, 2014	Apr. 25, 2013	Sep. 27, 2014	Sep. 28, 2013	Sep. 27, 2014	Sep. 28, 2013	Sep. 27, 2014
Stockholders Equity Note [Line Items]	'	'	'	'	'	'	'
Defined benefit plan adjustments, pension and other postretirement benefit plans	'	'	'	$2.60	$0.10	$7.80	'
Other comprehensive income (loss), reclassification adjustment from AOCI on derivatives, before tax	'	'	3.2	-8.3	7.7	-27.1	'
Accelerated stock repurchase agreement amount	'	800	'	'	'	'	'
Amount paid in accelerated stock repurchase agreement	'	'	855.5	800	855.5	800	855.5
Common stock, repurchased	'	'	'	'	2,181,095	'	'
Percentage of treasury stock repurchased	'	'	'	80.00%	'	'	'
Value of common stock repurchased, per share	'	'	'	$53.95	'	'	'
Common stock, additional shares repurchased	658,903	'	'	'	'	'	'
Additional amount paid in accelerated stock repurchase agreement	'	'	55.5	'	55.5	'	'
Value of common stock repurchased, average price per share	'	'	$72.11	'	'	'	'
Payments for repurchases of outstanding common stock	'	'	'	'	259.4	1,000.10	1,800
Common stock repurchased, average price per share	'	'	'	'	$93.47	'	$60.21
Common stock, share repurchase program amount	'	'	490.6	'	490.6	'	490.6
Cash dividends declared per share	'	'	'	'	$0.20	$0.17	'
Dividends declared	'	'	16.8	14.2	50.7	44.8	'
Dividends paid	'	'	'	'	49.6	44.8	'
Open Market Repurchases	'	'	'	'	'	'	'
Stockholders Equity Note [Line Items]	'	'	'	'	'	'	'
Payments for repurchases of outstanding common stock	'	'	'	'	$203.90	'	'
Accelerated Share Repurchase Agreement	'	'	'	'	'	'	'
Stockholders Equity Note [Line Items]	'	'	'	'	'	'	'
Common stock, repurchased	'	'	'	11,862,836	'	'	'

Comprehensive_Income_and_Equit3

Comprehensive Income and Equity - Changes in AOCI, Net of Tax (Detail) (USD $)	3 Months Ended			9 Months Ended
In Millions, unless otherwise specified	Sep. 27, 2014		Sep. 28, 2013	Sep. 27, 2014		Sep. 28, 2013
Accumulated Other Comprehensive Income (Loss) [Line Items]	'		'	'		'
Foreign currency translation adjustments	($89)		$35.10	($98.90)		($10.60)
Other Comprehensive (Income) Loss, Pension and Other Postretirement Benefit Plans, Adjustment, Net of Tax	0		-1.8	-0.1		-5.5
Balance at beginning of period	'		'	-166.1		'
Balance at end of period	-267.5	[1]	'	-267.5	[1]	'
Accumulated defined benefit plans adjustment	'		'	'		'
Accumulated Other Comprehensive Income (Loss) [Line Items]	'		'	'		'
Balance at beginning of period	-104.4		-246.2	-104.5		-249.9
Reclassification adjustments	0		1.8	0.1		5.5
Balance at end of period	-104.4		-244.4	-104.4		-244.4
Accumulated net gain (loss) from designated or qualifying cash flow hedges	'		'	'		'
Accumulated Other Comprehensive Income (Loss) [Line Items]	'		'	'		'
Balance at beginning of period	-0.6		-6.1	-5.3		2.7
Reclassification adjustments	-2.3		-5.7	-5.6		-19.2
Other comprehensive income (loss) recognized during the period	-5.7		0.4	2.3		5.1
Balance at end of period	-8.6		-11.4	-8.6		-11.4
Accumulated foreign currency translation adjustment	'		'	'		'
Accumulated Other Comprehensive Income (Loss) [Line Items]	'		'	'		'
Balance at beginning of period	-64.1		-100	-56.3		-53.6
Other comprehensive income (loss) recognized during the period	-90.4		34.9	-98.2		-11.5
Balance at end of period	-154.5		-65.1	-154.5		-65.1
Parent	'		'	'		'
Accumulated Other Comprehensive Income (Loss) [Line Items]	'		'	'		'
Foreign currency translation adjustments	-90.4		34.9	-98.2		-11.5
Other Comprehensive (Income) Loss, Pension and Other Postretirement Benefit Plans, Adjustment, Net of Tax	$0		($1.80)	($0.10)		($5.50)

[1]	(1)Â Unaudited.

Comprehensive_Income_and_Equit4

Comprehensive Income and Equity - Summary of Comprehensive Income and Reconciliations of Equity (Detail) (USD $)	3 Months Ended			9 Months Ended
In Millions, unless otherwise specified	Sep. 27, 2014		Sep. 28, 2013	Sep. 27, 2014		Sep. 28, 2013	Jun. 28, 2014	Dec. 31, 2013		Jun. 29, 2013	Dec. 31, 2012
Stockholders Equity Note [Line Items]	'		'	'		'	'	'		'	'
Lear Corporation stockholders' equity	$3,081.90	[1]	$2,813.50	$3,081.90	[1]	$2,813.50	$3,145.80	$3,045.90		$2,669.30	$3,487.10
Beginning equity balance	3,221.20		2,790.30	3,149.50		3,612.20	'	'		'	'
Noncontrolling interests	73.9	[1]	106.5	73.9	[1]	106.5	75.4	103.6	[1]	121	125.1
Stock-based compensation transactions	14.6		14.2	31.2		36	'	'		'	'
Repurchase of common stock	-103.4		0	-259.4		-1,000.10	'	'		'	'
Dividends declared	-16.8		-14.2	-50.7		-44.8	'	'		'	'
Dividends paid to noncontrolling interests	-10.7		-18.6	-17.5		-33.4	'	'		'	'
Stockholders' Equity, Other	0		'	18		6.6	'	'		'	'
Sale of controlling interest	0		'	-11.5		'	'	'		'	'
Comprehensive income:	'		'	'		'	'	'		'	'
Net income	147.9		116.7	434.3		375.9	'	'		'	'
Net income attributable to Lear	140.1		112.8	410.6		358.6	'	'		'	'
Less: Net income attributable to noncontrolling interests	7.8		3.9	23.7		17.3	'	'		'	'
Other comprehensive income (loss), net of tax:	'		'	'		'	'	'		'	'
Defined benefit plan adjustments	0		1.8	0.1		5.5	'	'		'	'
Derivative instruments and hedging activities	-8		-5.3	-3.3		-14.1	'	'		'	'
Foreign currency translation adjustments	-89		35.1	-98.9		-10.6	'	'		'	'
Other comprehensive income (loss)	-97		31.6	-102.1		-19.2	'	'		'	'
Other Comprehensive Income (Loss), Net of Tax, Portion Attributable to Parent	-98.4		31.4	-101.4		-20.1	'	'		'	'
Other Comprehensive Income (Loss), Net of Tax, Portion Attributable to Noncontrolling Interest	1.4		0.2	-0.7		0.9	'	'		'	'
Comprehensive income	50.9		148.3	332.2		356.7	'	'		'	'
Comprehensive Income (Loss), Net of Tax, Attributable to Parent	41.7		144.2	309.2		338.5	'	'		'	'
Comprehensive Income (Loss), Net of Tax, Attributable to Noncontrolling Interest	9.2		4.1	23		18.2	'	'		'	'
Ending equity balance	3,155.80	[1]	2,920	3,155.80	[1]	2,920	'	'		'	'
Parent	'		'	'		'	'	'		'	'
Stockholders Equity Note [Line Items]	'		'	'		'	'	'		'	'
Stock-based compensation transactions	14.6		14.2	31.2		36	'	'		'	'
Repurchase of common stock	-103.4		0	-259.4		-1,000.10	'	'		'	'
Dividends declared	-16.8		-14.2	-50.7		-44.8	'	'		'	'
Dividends paid to noncontrolling interests	'		'	0		'	'	'		'	'
Adjustments to Additional Paid in Capital, Other	0		'	5.7		-3.2	'	'		'	'
Other comprehensive income (loss), net of tax:	'		'	'		'	'	'		'	'
Defined benefit plan adjustments	0		1.8	0.1		5.5	'	'		'	'
Derivative instruments and hedging activities	-8		-5.3	-3.3		-14.1	'	'		'	'
Foreign currency translation adjustments	-90.4		34.9	-98.2		-11.5	'	'		'	'
Noncontrolling interest	'		'	'		'	'	'		'	'
Stockholders Equity Note [Line Items]	'		'	'		'	'	'		'	'
Dividends paid to noncontrolling interests	-10.7		-18.6	-17.5		-33.4	'	'		'	'
Noncontrolling Interest, Decrease from Redemptions or Purchase of Interests	0		'	-23.7		-3.4	'	'		'	'
Sale of controlling interest	'		'	-11.5		'	'	'		'	'
Other comprehensive income (loss), net of tax:	'		'	'		'	'	'		'	'
Foreign currency translation adjustments	$1.40		$0.20	($0.70)		$0.90	'	'		'	'

[1]	(1)Â Unaudited.

Legal_and_Other_Contingencies_1

Legal and Other Contingencies - Additional Information (Detail) (USD $)	3 Months Ended	9 Months Ended
	Oct. 01, 2011	Sep. 27, 2014	Sep. 28, 2013	Dec. 31, 2013
	Facility	Sep. 27, 2014	Sep. 28, 2013	Dec. 31, 2013
Loss Contingencies [Line Items]	'	'	'	'
Reserves for pending legal disputes, including commercial disputes and other matters	'	$10,200,000	'	$17,500,000
Litigation settlement amount	'	8,750,000	'	'
Cash contributed by company for litigation settlement	'	370,263	'	'
Environmental reserves	'	4,800,000	'	5,000,000
Number of production facilities destroyed by fire	1	'	'	'
Insurance proceeds	'	'	10,000,000	'
Insurance proceeds, operating activities	'	'	2,900,000	'
Insurance proceeds, investing activities	'	0	7,100,000	'
Fire	'	'	'	'
Loss Contingencies [Line Items]	'	'	'	'
Incurred losses and incremental costs related to the destruction of assets caused by a fire	'	'	$7,300,000	'

Legal_and_Other_Contingencies_2

Legal and Other Contingencies - Summary of Product Liability and Warranty Claims (Detail) (USD $)	9 Months Ended
In Millions, unless otherwise specified	Sep. 27, 2014
Movement in Standard Product Warranty Accrual [Roll Forward]	'
Beginning balance	$28.30
Expense, net (including changes in estimates)	5.2
Settlements	-6.7
Foreign currency translation and other	-0.5
Ending balance	$26.30

Segment_Reporting_Additional_I

Segment Reporting - Additional Information (Detail) (USD $)	3 Months Ended		9 Months Ended
In Millions, unless otherwise specified	Sep. 27, 2014	Sep. 28, 2013	Sep. 27, 2014	Sep. 28, 2013
Segment Reporting Information [Line Items]	'	'	'	'
Reportable operating segments	'	'	2	'
Restructuring charges	'	'	$86.60	'
Operating segments \| Seating	'	'	'	'
Segment Reporting Information [Line Items]	'	'	'	'
Restructuring charges	17	10.9	68.8	29.8
Operating segments \| Electrical	'	'	'	'
Segment Reporting Information [Line Items]	'	'	'	'
Restructuring charges	2.5	0.6	7.3	7.8
Corporate and regional headquarters and elimination of intercompany activity ("Other")	'	'	'	'
Segment Reporting Information [Line Items]	'	'	'	'
Restructuring charges	$1.50	$0.20	$10.50	$5.30

Segment_Reporting_Reconciliati

Segment Reporting - Reconciliation of Segment Earnings to Income Before Provision for Income Taxes (Detail) (USD $)	3 Months Ended				9 Months Ended
In Millions, unless otherwise specified	Sep. 27, 2014		Sep. 28, 2013		Sep. 27, 2014		Sep. 28, 2013
Segment Reporting [Abstract]	'		'		'		'
Segment earnings	$224.50	[1]	$193	[1]	$672.60	[1]	$568.40	[1]
Interest expense	15.7		17.5		47.1		51.6
Other expense, net	11.1		16.8		57.1		37.8
Consolidated income before provision for income taxes and equity in net income of affiliates	$197.70		$158.70		$568.40		$479

[1]	See definition above.

Segment_Reporting_Summary_of_S

Segment Reporting - Summary of Segment Financial Information (Detail) (USD $)	3 Months Ended				9 Months Ended
In Millions, unless otherwise specified	Sep. 27, 2014		Sep. 28, 2013		Sep. 27, 2014		Sep. 28, 2013		Dec. 31, 2013
Segment Reporting Information [Line Items]	'		'		'		'		'
Revenues from external customers	$4,232.70		$3,917.70		$13,177.60		$11,977.90		'
Segment earnings	224.5	[1]	193	[1]	672.6	[1]	568.4	[1]	'
Depreciation and amortization	79.9		72.9		232.6		208.3		'
Capital expenditures	91.7		102.8		280.8		329.2		'
Total assets	8,691.20	[2]	8,464.20		8,691.20	[2]	8,464.20		8,330.90
Operating segments \| Seating	'		'		'		'		'
Segment Reporting Information [Line Items]	'		'		'		'		'
Revenues from external customers	3,188.40		2,891.70		9,857.90		8,872.60		'
Segment earnings	154.9	[1]	142.8	[1]	471.3	[1]	450.7	[1]	'
Depreciation and amortization	50.8		46.7		148.7		133.4		'
Capital expenditures	63.3		67.3		192.8		214.8		'
Total assets	5,223.90		4,862.50		5,223.90		4,862.50		'
Operating segments \| Electrical	'		'		'		'		'
Segment Reporting Information [Line Items]	'		'		'		'		'
Revenues from external customers	1,044.30		1,026		3,319.70		3,105.30		'
Segment earnings	136.7	[1]	111.6	[1]	413.3	[1]	295.5	[1]	'
Depreciation and amortization	27.1		24.1		78		69.2		'
Capital expenditures	24.8		33.9		82.2		107.4		'
Total assets	1,702.90		1,728.90		1,702.90		1,728.90		'
Corporate and regional headquarters and elimination of intercompany activity ("Other")	'		'		'		'		'
Segment Reporting Information [Line Items]	'		'		'		'		'
Revenues from external customers	0		0		0		0		'
Segment earnings	-67.1	[1]	-61.4	[1]	-212	[1]	-177.8	[1]	'
Depreciation and amortization	2		2.1		5.9		5.7		'
Capital expenditures	3.6		1.6		5.8		7		'
Total assets	$1,764.40		$1,872.80		$1,764.40		$1,872.80		'

[1]	See definition above.
[2]	(1)Â Unaudited.

Financial_Instruments_Addition

Financial Instruments - Additional Information (Detail) (USD $)

9 Months Ended

3 Months Ended

9 Months Ended

3 Months Ended

9 Months Ended

Sep. 27, 2014

Dec. 31, 2013

Sep. 27, 2014

Dec. 31, 2013

Sep. 27, 2014

Dec. 31, 2013

Sep. 27, 2014

Dec. 31, 2013

Sep. 27, 2014

Dec. 31, 2013

Sep. 27, 2014

Dec. 31, 2013

Sep. 27, 2014

Sep. 28, 2013

Sep. 27, 2014

Sep. 28, 2013

Sep. 27, 2014

Sep. 28, 2013

Sep. 27, 2014

Sep. 28, 2013

Sep. 27, 2014

Dec. 31, 2013

Sep. 27, 2014

Dec. 31, 2013

Sep. 27, 2014

Dec. 31, 2013

Carrying value

Estimate of fair value

Interest rate contracts

Commodity swap contract

Foreign exchange contract

Designated as hedging instrument

Sales

Cost of sales

Designated as hedging instrument

Not designated as hedging instrument

Cash flow hedging

Financial Instruments [Line Items]

Commodity swap contracts

Long-term debt

1,068,700,000

1,057,100,000

1,068,700,000

[1]

1,057,100,000

1,087,500,000

1,077,100,000

Notional amount of derivatives

729,500,000

917,400,000

144,500,000

149,200,000

Derivative maturities

'18 months

'12 months

Derivative, fair value, net

4,400,000

6,400,000

2,600,000

6,500,000

Gains (losses) reclassified from accumulated other comprehensive loss

100,000

1,300,000

700,000

2,700,000

3,100,000

7,000,000

24,400,000

Expected amount to be reclassified into earnings from accumulated other comprehensive loss

3,000,000

Derivative contracts classified within Level 3 of fair value hierarchy

Derivative contracts transfers in to Level 3 fair value hierarchy

Assets measured at fair value on non-recurring basis

Other derivatives not designated as hedging instruments at fair value, net

$1,800,000

($100,000)

[1]

(1)Â Unaudited.

Financial_Instruments_Valuatio

Financial Instruments - Valuation Techniques and Fair Value Hierarchy Level (Detail) (Foreign exchange contract, USD $)	Sep. 27, 2014	Dec. 31, 2013
Fair Value Measurements, Recurring and Nonrecurring, Valuation Techniques [Line Items]	'	'
Derivative assets (liabilities), at fair value	$4,400,000	$6,400,000
Recurring	'	'
Fair Value Measurements, Recurring and Nonrecurring, Valuation Techniques [Line Items]	'	'
Derivative assets (liabilities), at fair value	4,400,000	6,400,000
Level 1 \| Recurring	'	'
Fair Value Measurements, Recurring and Nonrecurring, Valuation Techniques [Line Items]	'	'
Derivative assets (liabilities), at fair value	0	0
Level 2 \| Recurring	'	'
Fair Value Measurements, Recurring and Nonrecurring, Valuation Techniques [Line Items]	'	'
Derivative assets (liabilities), at fair value	4,400,000	6,400,000
Level 3 \| Recurring	'	'
Fair Value Measurements, Recurring and Nonrecurring, Valuation Techniques [Line Items]	'	'
Derivative assets (liabilities), at fair value	$0	$0

Financial_Instruments_Derivati

Financial Instruments - Derivative Contracts and Related Classification (Detail) (Foreign exchange contract, USD $)	Sep. 27, 2014	Dec. 31, 2013
Contracts balance sheet classification:	'	'
Derivative, fair value, net	$4,400,000	$6,400,000
Designated as hedging instrument	'	'
Contracts balance sheet classification:	'	'
Other current assets	9,600,000	12,400,000
Other long-term assets	700,000	700,000
Other current liabilities	-6,600,000	-6,500,000
Other long-term liabilities	-1,100,000	-100,000
Derivative, fair value, net	2,600,000	6,500,000
Not designated as hedging instrument	'	'
Contracts balance sheet classification:	'	'
Other current assets	2,300,000	400,000
Other current liabilities	-500,000	-500,000
Other derivatives not designated as hedging instruments at fair value, net	$1,800,000	($100,000)

Financial_Instruments_Other_Co

Financial Instruments - Other Comprehensive Income (Loss) (Detail) (USD $)	3 Months Ended		9 Months Ended
In Millions, unless otherwise specified	Sep. 27, 2014	Sep. 28, 2013	Sep. 27, 2014	Sep. 28, 2013
Contracts qualifying for hedge accounting:	'	'	'	'
Other comprehensive income (loss), reclassification adjustment from AOCI on derivatives, before tax	($3.20)	$8.30	($7.70)	$27.10
Foreign exchange contract \| Designated as hedging instrument	'	'	'	'
Contracts qualifying for hedge accounting:	'	'	'	'
Gains (losses) recognized in accumulated other comprehensive loss	-7.7	1	2.8	7.4
Other comprehensive income (loss), reclassification adjustment from AOCI on derivatives, before tax	-3.2	-8.3	-7.7	-27.1
Comprehensive income (loss)	($10.90)	($7.30)	($4.90)	($19.70)

Supplemental_Guarantor_Condens2

Supplemental Guarantor Condensed Consolidating Financial Statements - Additional Information (Detail) (USD $)	3 Months Ended		9 Months Ended			12 Months Ended	9 Months Ended	12 Months Ended	9 Months Ended
	Sep. 27, 2014	Sep. 28, 2013	Sep. 27, 2014	Sep. 28, 2013	Sep. 27, 2014	Dec. 31, 2013	Sep. 27, 2014	Dec. 31, 2013	Sep. 27, 2014
	Sep. 27, 2014	Sep. 28, 2013	Sep. 27, 2014	Sep. 28, 2013	8.125% Senior Notes due 2020	8.125% Senior Notes due 2020	4.75% Senior Notes due 2023	4.75% Senior Notes due 2023	5.375% Senior Notes due 2024
Condensed Financial Statements, Captions [Line Items]	'	'	'	'	'	'	'	'	'
Long-term debt, aggregate principal amount	'	'	'	'	$245,000,000	'	$500,000,000	'	$325,000,000
Long-term debt, stated coupon rate	'	'	'	'	8.13%	8.13%	4.75%	4.75%	5.38%
Long-term debt, maturity date	'	'	'	'	15-Mar-20	15-Mar-20	15-Jan-23	15-Jan-23	'
Long-term debt, maturity year	'	'	'	'	'	'	'	'	'2024
Selling, general and administrative expenses allocated from Lear	$30,700,000	$31,700,000	$90,500,000	$93,300,000	'	'	'	'	'

Supplemental_Guarantor_Condens3

Supplemental Guarantor Condensed Consolidating Financial Statements - Summary of Long-Term Debt of Lear and Guarantors on Combined Basis (Detail) (USD $)	Sep. 27, 2014	Dec. 31, 2013
In Millions, unless otherwise specified	Sep. 27, 2014	Dec. 31, 2013
Condensed Financial Information of Parent Company Only Disclosure [Abstract]	'	'
Senior notes	$1,068.70	$1,057.10

Supplemental_Guarantor_Condens4

Supplemental Guarantor Condensed Consolidating Financial Statements - Balance Sheets (Detail) (USD $)	Sep. 27, 2014		Jun. 28, 2014	Dec. 31, 2013		Sep. 28, 2013	Jun. 29, 2013	Dec. 31, 2012
In Millions, unless otherwise specified	Sep. 27, 2014		Jun. 28, 2014	Dec. 31, 2013		Sep. 28, 2013	Jun. 29, 2013	Dec. 31, 2012
CURRENT ASSETS:	'		'	'		'	'	'
Cash and cash equivalents	$872.70	[1]	'	$1,137.70		$884	'	$1,402.20
Accounts receivable	2,843	[1]	'	2,278.30		'	'	'
Inventories	899.1	[1]	'	818.7		'	'	'
Other	718.2	[1]	'	687.8		'	'	'
Total current assets	5,333	[1]	'	4,922.50		'	'	'
LONG-TERM ASSETS:	'		'	'		'	'	'
Property, plant and equipment, net	1,614.40	[1]	'	1,587.20		'	'	'
Goodwill	740.2	[1]	'	757.2		'	'	'
Investments in subsidiaries	0		'	0		'	'	'
Intercompany accounts, net	0		'	0		'	'	'
Other	1,003.60	[1]	'	1,064		'	'	'
Total long-term assets	3,358.20	[1]	'	3,408.40		'	'	'
Total assets	8,691.20	[1]	'	8,330.90		8,464.20	'	'
CURRENT LIABILITIES:	'		'	'		'	'	'
Accounts payable and drafts	2,614.60	[1]	'	2,438.70		'	'	'
Accrued liabilities	1,336.30	[1]	'	1,140.40		'	'	'
Total current liabilities	3,950.90	[1]	'	3,579.10		'	'	'
LONG-TERM LIABILITIES:	'		'	'		'	'	'
Long-term debt	1,068.70		'	1,057.10		'	'	'
Intercompany accounts, net	0		'	0		'	'	'
Other	515.8	[1]	'	545.2		'	'	'
Total long-term liabilities	1,584.50	[1]	'	1,602.30		'	'	'
EQUITY:	'		'	'		'	'	'
Lear Corporation stockholdersâ€™ equity	3,081.90	[1]	3,145.80	3,045.90		2,813.50	2,669.30	3,487.10
Noncontrolling interests	73.9	[1]	75.4	103.6	[1]	106.5	121	125.1
Equity	3,155.80	[1]	3,221.20	3,149.50		2,920	2,790.30	3,612.20
Total liabilities and equity	8,691.20	[1]	'	8,330.90		'	'	'
Parent company	'		'	'		'	'	'
CURRENT ASSETS:	'		'	'		'	'	'
Cash and cash equivalents	291.7		'	343.5		210.8	'	481.4
Accounts receivable	70.1		'	41.2		'	'	'
Inventories	2.8		'	4.8		'	'	'
Other	158.1		'	147.7		'	'	'
Total current assets	522.7		'	537.2		'	'	'
LONG-TERM ASSETS:	'		'	'		'	'	'
Property, plant and equipment, net	94.7		'	95.5		'	'	'
Goodwill	23.5		'	23.5		'	'	'
Investments in subsidiaries	1,840.20		'	1,802.40		'	'	'
Intercompany accounts, net	1,394.20		'	1,373.10		'	'	'
Other	596.7		'	591.5		'	'	'
Total long-term assets	3,949.30		'	3,886		'	'	'
Total assets	4,472		'	4,423.20		'	'	'
CURRENT LIABILITIES:	'		'	'		'	'	'
Accounts payable and drafts	93.8		'	73.8		'	'	'
Accrued liabilities	110.1		'	127.9		'	'	'
Total current liabilities	203.9		'	201.7		'	'	'
LONG-TERM LIABILITIES:	'		'	'		'	'	'
Long-term debt	1,068.70		'	1,057.10		'	'	'
Intercompany accounts, net	0		'	0		'	'	'
Other	117.5		'	118.5		'	'	'
Total long-term liabilities	1,186.20		'	1,175.60		'	'	'
EQUITY:	'		'	'		'	'	'
Lear Corporation stockholdersâ€™ equity	3,081.90		'	3,045.90		'	'	'
Noncontrolling interests	0		'	0		'	'	'
Equity	3,081.90		'	3,045.90		'	'	'
Total liabilities and equity	4,472		'	4,423.20		'	'	'
Guarantor subsidiaries	'		'	'		'	'	'
CURRENT ASSETS:	'		'	'		'	'	'
Cash and cash equivalents	0.1		'	0.1		0.1	'	0.1
Accounts receivable	635		'	349.7		'	'	'
Inventories	343.5		'	297.9		'	'	'
Other	64.9		'	77.3		'	'	'
Total current assets	1,043.50		'	725		'	'	'
LONG-TERM ASSETS:	'		'	'		'	'	'
Property, plant and equipment, net	321.7		'	316		'	'	'
Goodwill	401		'	401		'	'	'
Investments in subsidiaries	1,891.20		'	1,878.50		'	'	'
Intercompany accounts, net	'		'	0		'	'	'
Other	56.4		'	71.5		'	'	'
Total long-term assets	2,670.30		'	2,667		'	'	'
Total assets	3,713.80		'	3,392		'	'	'
CURRENT LIABILITIES:	'		'	'		'	'	'
Accounts payable and drafts	742.2		'	582.4		'	'	'
Accrued liabilities	205.4		'	156.1		'	'	'
Total current liabilities	947.6		'	738.5		'	'	'
LONG-TERM LIABILITIES:	'		'	'		'	'	'
Long-term debt	0		'	0		'	'	'
Intercompany accounts, net	762.2		'	515.2		'	'	'
Other	142.1		'	143		'	'	'
Total long-term liabilities	904.3		'	658.2		'	'	'
EQUITY:	'		'	'		'	'	'
Lear Corporation stockholdersâ€™ equity	1,861.90		'	1,995.30		'	'	'
Noncontrolling interests	0		'	0		'	'	'
Equity	1,861.90		'	1,995.30		'	'	'
Total liabilities and equity	3,713.80		'	3,392		'	'	'
Non-guarantor subsidiaries	'		'	'		'	'	'
CURRENT ASSETS:	'		'	'		'	'	'
Cash and cash equivalents	580.9		'	794.1		673.1	'	920.7
Accounts receivable	2,137.90		'	1,887.40		'	'	'
Inventories	552.8		'	516		'	'	'
Other	495.2		'	462.8		'	'	'
Total current assets	3,766.80		'	3,660.30		'	'	'
LONG-TERM ASSETS:	'		'	'		'	'	'
Property, plant and equipment, net	1,198		'	1,175.70		'	'	'
Goodwill	315.7		'	332.7		'	'	'
Investments in subsidiaries	'		'	0		'	'	'
Intercompany accounts, net	'		'	0		'	'	'
Other	350.5		'	401		'	'	'
Total long-term assets	1,864.20		'	1,909.40		'	'	'
Total assets	5,631		'	5,569.70		'	'	'
CURRENT LIABILITIES:	'		'	'		'	'	'
Accounts payable and drafts	1,778.60		'	1,782.50		'	'	'
Accrued liabilities	1,020.80		'	856.4		'	'	'
Total current liabilities	2,799.40		'	2,638.90		'	'	'
LONG-TERM LIABILITIES:	'		'	'		'	'	'
Long-term debt	0		'	0		'	'	'
Intercompany accounts, net	632		'	857.9		'	'	'
Other	256.2		'	283.7		'	'	'
Total long-term liabilities	888.2		'	1,141.60		'	'	'
EQUITY:	'		'	'		'	'	'
Lear Corporation stockholdersâ€™ equity	1,869.50		'	1,685.60		'	'	'
Noncontrolling interests	73.9		'	103.6		'	'	'
Equity	1,943.40		'	1,789.20		'	'	'
Total liabilities and equity	5,631		'	5,569.70		'	'	'
Consolidation, eliminations	'		'	'		'	'	'
CURRENT ASSETS:	'		'	'		'	'	'
Cash and cash equivalents	0		'	0		0	'	0
Accounts receivable	0		'	0		'	'	'
Inventories	0		'	0		'	'	'
Other	0		'	0		'	'	'
Total current assets	0		'	0		'	'	'
LONG-TERM ASSETS:	'		'	'		'	'	'
Property, plant and equipment, net	0		'	0		'	'	'
Goodwill	0		'	0		'	'	'
Investments in subsidiaries	-3,731.40		'	-3,680.90		'	'	'
Intercompany accounts, net	-1,394.20		'	-1,373.10		'	'	'
Other	0		'	0		'	'	'
Total long-term assets	-5,125.60		'	-5,054		'	'	'
Total assets	-5,125.60		'	-5,054		'	'	'
CURRENT LIABILITIES:	'		'	'		'	'	'
Accounts payable and drafts	0		'	0		'	'	'
Accrued liabilities	0		'	0		'	'	'
Total current liabilities	0		'	0		'	'	'
LONG-TERM LIABILITIES:	'		'	'		'	'	'
Long-term debt	0		'	0		'	'	'
Intercompany accounts, net	-1,394.20		'	-1,373.10		'	'	'
Other	0		'	0		'	'	'
Total long-term liabilities	-1,394.20		'	-1,373.10		'	'	'
EQUITY:	'		'	'		'	'	'
Lear Corporation stockholdersâ€™ equity	-3,731.40		'	-3,680.90		'	'	'
Noncontrolling interests	0		'	0		'	'	'
Equity	-3,731.40		'	-3,680.90		'	'	'
Total liabilities and equity	($5,125.60)		'	($5,054)		'	'	'

[1]	(1)Â Unaudited.

Supplemental_Guarantor_Condens5

Supplemental Guarantor Condensed Consolidating Financial Statements - Cash Flows (Detail) (USD $)	9 Months Ended			45 Months Ended
In Millions, unless otherwise specified	Sep. 27, 2014		Sep. 28, 2013	Sep. 27, 2014
Condensed Financial Statements, Captions [Line Items]	'		'	'
Net cash provided by operating activities	$411.70		$429.60	'
Cash Flows from Investing Activities:	'		'	'
Additions to property, plant and equipment	-280.8		-329.2	'
Insurance proceeds	0		7.1	'
Other, net	-9		40.7	'
Net cash used in investing activities	-289.8		-281.4	'
Cash Flows from Financing Activities:	'		'	'
Proceeds from the issuance of senior notes	325		500	'
Repurchase of senior notes	-327.1		-72.1	'
Payment of debt issuance and other financing costs	-3.8		-13.4	'
Repurchase of common stock	-259.4		-1,000.10	-1,800
Dividends paid to Lear Corporation stockholders	-49.6		-44.8	'
Dividends paid to noncontrolling interests	-17.5		-33.4	'
Other	-39.2		-9.7	'
Change in intercompany accounts	0		0	'
Net cash used in financing activities	-371.6		-673.5	'
Effect of foreign currency translation	-15.3		7.1	'
Net Change in Cash and Cash Equivalents	-265		-518.2	'
Cash and Cash Equivalents as of Beginning of Period	1,137.70		1,402.20	'
Cash and Cash Equivalents as of End of Period	872.7	[1]	884	872.7	[1]
Parent company	'		'	'
Condensed Financial Statements, Captions [Line Items]	'		'	'
Net cash provided by operating activities	28.4		0.8	'
Cash Flows from Investing Activities:	'		'	'
Additions to property, plant and equipment	-10		-13.4	'
Insurance proceeds	'		0	'
Other, net	-5.9		44.1	'
Net cash used in investing activities	-15.9		30.7	'
Cash Flows from Financing Activities:	'		'	'
Proceeds from the issuance of senior notes	325		500	'
Repurchase of senior notes	-327.1		-72.1	'
Payment of debt issuance and other financing costs	-3.8		-13.4	'
Repurchase of common stock	-259.4		-1,000.10	'
Dividends paid to Lear Corporation stockholders	-49.6		-44.8	'
Dividends paid to noncontrolling interests	0		0	'
Other	-21.7		-6.3	'
Change in intercompany accounts	272.3		334.6	'
Net cash used in financing activities	-64.3		-302.1	'
Effect of foreign currency translation	0		0	'
Net Change in Cash and Cash Equivalents	-51.8		-270.6	'
Cash and Cash Equivalents as of Beginning of Period	343.5		481.4	'
Cash and Cash Equivalents as of End of Period	291.7		210.8	291.7
Guarantor subsidiaries	'		'	'
Condensed Financial Statements, Captions [Line Items]	'		'	'
Net cash provided by operating activities	44.6		161.6	'
Cash Flows from Investing Activities:	'		'	'
Additions to property, plant and equipment	-57.2		-83.7	'
Insurance proceeds	'		0	'
Other, net	15.3		0.1	'
Net cash used in investing activities	-41.9		-83.6	'
Cash Flows from Financing Activities:	'		'	'
Proceeds from the issuance of senior notes	0		0	'
Repurchase of senior notes	0		0	'
Payment of debt issuance and other financing costs	0		0	'
Repurchase of common stock	0		0	'
Dividends paid to Lear Corporation stockholders	0		0	'
Dividends paid to noncontrolling interests	0		0	'
Other	0		0	'
Change in intercompany accounts	-2.7		-78	'
Net cash used in financing activities	-2.7		-78	'
Effect of foreign currency translation	0		0	'
Net Change in Cash and Cash Equivalents	0		0	'
Cash and Cash Equivalents as of Beginning of Period	0.1		0.1	'
Cash and Cash Equivalents as of End of Period	0.1		0.1	0.1
Non-guarantor subsidiaries	'		'	'
Condensed Financial Statements, Captions [Line Items]	'		'	'
Net cash provided by operating activities	338.7		267.2	'
Cash Flows from Investing Activities:	'		'	'
Additions to property, plant and equipment	-213.6		-232.1	'
Insurance proceeds	'		7.1	'
Other, net	-18.4		-3.5	'
Net cash used in investing activities	-232		-228.5	'
Cash Flows from Financing Activities:	'		'	'
Proceeds from the issuance of senior notes	0		0	'
Repurchase of senior notes	0		0	'
Payment of debt issuance and other financing costs	0		0	'
Repurchase of common stock	0		0	'
Dividends paid to Lear Corporation stockholders	0		0	'
Dividends paid to noncontrolling interests	-17.5		-33.4	'
Other	-17.5		-3.4	'
Change in intercompany accounts	-269.6		-256.6	'
Net cash used in financing activities	-304.6		-293.4	'
Effect of foreign currency translation	-15.3		7.1	'
Net Change in Cash and Cash Equivalents	-213.2		-247.6	'
Cash and Cash Equivalents as of Beginning of Period	794.1		920.7	'
Cash and Cash Equivalents as of End of Period	580.9		673.1	580.9
Consolidation, eliminations	'		'	'
Condensed Financial Statements, Captions [Line Items]	'		'	'
Net cash provided by operating activities	0		0	'
Cash Flows from Investing Activities:	'		'	'
Additions to property, plant and equipment	0		0	'
Insurance proceeds	'		0	'
Other, net	0		0	'
Net cash used in investing activities	0		0	'
Cash Flows from Financing Activities:	'		'	'
Proceeds from the issuance of senior notes	0		0	'
Repurchase of senior notes	0		0	'
Payment of debt issuance and other financing costs	0		0	'
Repurchase of common stock	0		0	'
Dividends paid to Lear Corporation stockholders	0		0	'
Dividends paid to noncontrolling interests	0		0	'
Other	0		0	'
Change in intercompany accounts	0		0	'
Net cash used in financing activities	0		0	'
Effect of foreign currency translation	0		0	'
Net Change in Cash and Cash Equivalents	0		0	'
Cash and Cash Equivalents as of Beginning of Period	0		0	'
Cash and Cash Equivalents as of End of Period	$0		$0	$0

[1]	(1)Â Unaudited.

Supplemental_Guarantor_Condens6

Supplemental Guarantor Condensed Consolidating Financial Statements - Income Statement (Detail) (USD $)	3 Months Ended		9 Months Ended
In Millions, unless otherwise specified	Sep. 27, 2014	Sep. 28, 2013	Sep. 27, 2014	Sep. 28, 2013
Condensed Financial Statements, Captions [Line Items]	'	'	'	'
Net sales	$4,232.70	$3,917.70	$13,177.60	$11,977.90
Cost of sales	3,871.50	3,587.50	12,076.80	10,997.60
Selling, general and administrative expenses	128.1	128.6	402.8	386.1
Intercompany operating (income) expense, net	0	0	0	0
Amortization of intangible assets	8.6	8.6	25.4	25.8
Interest expense	15.7	17.5	47.1	51.6
Other expense, net	11.1	16.8	57.1	37.8
Consolidated income before provision for income taxes and equity in net income of affiliates	197.7	158.7	568.4	479
Provision for income taxes	57.6	51.2	163.1	130.2
Equity in net income of affiliates	-7.8	-9.2	-29	-27.1
Equity in net income of subsidiaries	0	0	0	0
Consolidated net income	147.9	116.7	434.3	375.9
Less: Net income attributable to noncontrolling interests	7.8	3.9	23.7	17.3
Net income attributable to Lear	140.1	112.8	410.6	358.6
Consolidated comprehensive income	50.9	148.3	332.2	356.7
Comprehensive Income (Loss), Net of Tax, Attributable to Noncontrolling Interest	9.2	4.1	23	18.2
Comprehensive income attributable to Lear	41.7	144.2	309.2	338.5
Parent company	'	'	'	'
Condensed Financial Statements, Captions [Line Items]	'	'	'	'
Net sales	120.5	105.2	351.3	352.4
Cost of sales	147.8	132.6	443.2	429.9
Selling, general and administrative expenses	35	43	125.9	121.7
Intercompany operating (income) expense, net	-52.5	-45.5	-241	-169.9
Amortization of intangible assets	0.5	0.5	1.3	1.3
Interest expense	10.6	11.9	34.8	36
Other expense, net	0.9	0.6	20.8	6.8
Consolidated income before provision for income taxes and equity in net income of affiliates	-21.8	-37.9	-33.7	-73.4
Provision for income taxes	-8.1	-11.2	-13.4	-23.6
Equity in net income of affiliates	0.1	-0.1	0.7	-0.8
Equity in net income of subsidiaries	-153.9	-139.4	-431.6	-407.6
Consolidated net income	140.1	112.8	410.6	358.6
Less: Net income attributable to noncontrolling interests	0	0	0	0
Net income attributable to Lear	140.1	112.8	410.6	358.6
Consolidated comprehensive income	41.7	144.2	309.2	338.5
Comprehensive Income (Loss), Net of Tax, Attributable to Noncontrolling Interest	0	0	0	0
Comprehensive income attributable to Lear	41.7	144.2	309.2	338.5
Guarantor subsidiaries	'	'	'	'
Condensed Financial Statements, Captions [Line Items]	'	'	'	'
Net sales	1,802.70	1,557.80	5,252.50	4,701.30
Cost of sales	1,660.70	1,411.20	4,842.80	4,277.40
Selling, general and administrative expenses	26.9	17.3	71.4	49.2
Intercompany operating (income) expense, net	42.6	33.6	122.2	98
Amortization of intangible assets	1.2	1.2	3.6	3.6
Interest expense	6.6	6	17.8	18.1
Other expense, net	0.4	0.2	0.8	1
Consolidated income before provision for income taxes and equity in net income of affiliates	64.3	88.3	193.9	254
Provision for income taxes	27	31.7	80.1	92.3
Equity in net income of affiliates	-0.5	-0.3	-1	-0.4
Equity in net income of subsidiaries	-84.8	-37	-217.8	-122.9
Consolidated net income	122.6	93.9	332.6	285
Less: Net income attributable to noncontrolling interests	0	0	0	0
Net income attributable to Lear	122.6	93.9	332.6	285
Consolidated comprehensive income	113.9	88.9	328.9	273
Comprehensive Income (Loss), Net of Tax, Attributable to Noncontrolling Interest	0	0	0	0
Comprehensive income attributable to Lear	113.9	88.9	328.9	273
Non-guarantor subsidiaries	'	'	'	'
Condensed Financial Statements, Captions [Line Items]	'	'	'	'
Net sales	3,503.30	3,351.60	11,189	10,326.70
Cost of sales	3,256.80	3,140.60	10,406	9,692.80
Selling, general and administrative expenses	66.2	68.3	205.5	215.2
Intercompany operating (income) expense, net	9.9	11.9	118.8	71.9
Amortization of intangible assets	6.9	6.9	20.5	20.9
Interest expense	-1.5	-0.4	-5.5	-2.5
Other expense, net	9.8	16	35.5	30
Consolidated income before provision for income taxes and equity in net income of affiliates	155.2	108.3	408.2	298.4
Provision for income taxes	38.7	30.7	96.4	61.5
Equity in net income of affiliates	-7.4	-8.8	-28.7	-25.9
Equity in net income of subsidiaries	0	0	0	0
Consolidated net income	123.9	86.4	340.5	262.8
Less: Net income attributable to noncontrolling interests	7.8	3.9	23.7	17.3
Net income attributable to Lear	116.1	82.5	316.8	245.5
Consolidated comprehensive income	35.5	122.8	241.9	254.7
Comprehensive Income (Loss), Net of Tax, Attributable to Noncontrolling Interest	9.2	4.1	23	18.2
Comprehensive income attributable to Lear	26.3	118.7	218.9	236.5
Consolidation, eliminations	'	'	'	'
Condensed Financial Statements, Captions [Line Items]	'	'	'	'
Net sales	-1,193.80	-1,096.90	-3,615.20	-3,402.50
Cost of sales	-1,193.80	-1,096.90	-3,615.20	-3,402.50
Selling, general and administrative expenses	0	0	0	0
Intercompany operating (income) expense, net	0	0	0	0
Amortization of intangible assets	0	0	0	0
Interest expense	0	0	0	0
Other expense, net	0	0	0	0
Consolidated income before provision for income taxes and equity in net income of affiliates	0	0	0	0
Provision for income taxes	0	0	0	0
Equity in net income of affiliates	0	0	0	0
Equity in net income of subsidiaries	238.7	176.4	649.4	530.5
Consolidated net income	-238.7	-176.4	-649.4	-530.5
Less: Net income attributable to noncontrolling interests	0	0	0	0
Net income attributable to Lear	-238.7	-176.4	-649.4	-530.5
Consolidated comprehensive income	-140.2	-207.6	-547.8	-509.5
Comprehensive Income (Loss), Net of Tax, Attributable to Noncontrolling Interest	0	0	0	0
Comprehensive income attributable to Lear	($140.20)	($207.60)	($547.80)	($509.50)