Lear (LEA) 10-Q 23 Oct 15 2015 Q3 Quarterly report Financial data

Document and Entity Information

Document and Entity Information - shares	9 Months Ended
	Sep. 26, 2015	Oct. 20, 2015
Document And Entity Information [Abstract]
Document Type	10-Q
Amendment Flag	false
Document Period End Date	Sep. 26, 2015
Document Fiscal Year Focus	2,015
Document Fiscal Period Focus	Q3
Trading Symbol	LEA
Entity Registrant Name	LEAR CORP
Entity Central Index Key	842,162
Current Fiscal Year End Date	--12-31
Entity Filer Category	Large Accelerated Filer
Entity Common Stock, Shares Outstanding		75,302,327

Condensed Consolidated Balance

Condensed Consolidated Balance Sheets - USD ($) $ in Millions	Sep. 26, 2015	[1]	Dec. 31, 2014
CURRENT ASSETS:
Cash and cash equivalents	$ 922.8		$ 1,094.1
Accounts receivable	2,959.9		2,471.7
Inventories	1,043.3		853.7
Other	705.8		960.1
Total current assets	5,631.8		5,379.6
LONG-TERM ASSETS:
Property, plant and equipment, net	1,781.9		1,624.7
Goodwill	1,061.1		726.2
Other	1,163.9		1,419.7
Total long-term assets	4,006.9		3,770.6
Total assets	9,638.7		9,150.2
CURRENT LIABILITIES:
Accounts payable and drafts	2,576.4		2,525.3
Accrued liabilities	1,462.9		1,188.8
Current portion of long-term debt	16.9		243.7
Total current liabilities	4,056.2		3,957.8
LONG-TERM LIABILITIES:
Long-term debt	1,962.6		1,475
Other	695.1		688.1
Total long-term liabilities	2,657.7		2,163.1
EQUITY:
Preferred stock, 100,000,000 shares authorized (including 10,896,250 Series A convertible preferred stock authorized); no shares outstanding	0		0
Common stock, $0.01 par value, 300,000,000 shares authorized; 80,563,291 shares issued as of September 26, 2015 and December 31, 2014	0.8		0.8
Additional paid-in capital	1,433		1,475.2
Common stock held in treasury, 5,262,709 and 2,541,306 shares as of September 26, 2015 and December 31, 2014, respectively, at cost	(519.1)		(176.9)
Retained earnings	2,612		2,161.7
Accumulated other comprehensive loss	(686.4)		(502)
Lear Corporation stockholders’ equity	2,840.3		2,958.8
Noncontrolling interests	84.5		70.5
Equity	2,924.8		3,029.3
Total liabilities and equity	$ 9,638.7		$ 9,150.2
[1]	Unaudited.

Condensed Consolidated Balance3

Condensed Consolidated Balance Sheets (Parenthetical) - $ / shares	Sep. 26, 2015	Dec. 31, 2014
Preferred stock, shares authorized	100,000,000	100,000,000
Preferred stock, shares outstanding	0	0
Common stock, par value (in dollars per share)	$ 0.01	$ 0.01
Common stock, shares authorized	300,000,000	300,000,000
Common stock, shares issued	80,563,291	80,563,291
Common stock held in treasury, shares	5,262,709	2,541,306
Series A convertible preferred stock
Preferred stock, shares authorized	10,896,250	10,896,250

Condensed Consolidated Statemen

Condensed Consolidated Statements of Comprehensive Income - USD ($) $ in Millions	3 Months Ended						9 Months Ended
	Sep. 26, 2015	Jun. 27, 2015	Mar. 28, 2015	Sep. 27, 2014	Jun. 28, 2014	Mar. 29, 2014	Sep. 26, 2015	Sep. 27, 2014
Income Statement [Abstract]
Net sales	$ 4,330.3			$ 4,232.7			$ 13,486.8	$ 13,177.6
Cost of sales	3,877.1			3,871.5			12,157.7	12,076.8
Selling, general and administrative expenses	137.6			128.1			440.8	402.8
Amortization of intangible assets	13			8.6			39.5	25.4
Interest expense	21.4			15.7			66.3	47.1
Other expense, net	21.7			11.1			60.4	57.1
Consolidated income before provision for income taxes and equity in net income of affiliates	259.5			197.7			722.1	568.4
Provision for income taxes	76.1			57.6			210.9	163.1
Equity in net income of affiliates	(9.9)			(7.8)			(31.7)	(29)
Consolidated net income	193.3			147.9			542.9	434.3
Less: Net income attributable to noncontrolling interests	12.3			7.8			32.7	23.7
Net income attributable to Lear	$ 181			$ 140.1			$ 510.2	$ 410.6
Basic net income per share attributable to Lear (in dollars per share)	$ 2.37			$ 1.75			$ 6.60	$ 5.09
Diluted net income per share attributable to Lear (in dollars per share)	2.34			1.72			6.53	5.01
Cash dividends declared per share (in dollars per share)	$ 0.25	$ 0.25	$ 0.25	$ 0.2	$ 0.20	$ 0.20	$ 0.75	$ 0.60
Average common shares outstanding (in shares)	76,259,209			79,974,811			77,315,584	80,652,376
Average diluted shares outstanding (in shares)	77,416,102			81,403,225			78,177,431	82,027,127
Consolidated comprehensive income (Note 13)	$ 104.7			$ 50.9			$ 356	$ 332.2
Less: Comprehensive income attributable to noncontrolling interests	9.9			9.2			30.2	23
Comprehensive income attributable to Lear	$ 94.8			$ 41.7			$ 325.8	$ 309.2

Condensed Consolidated Stateme5

Condensed Consolidated Statements of Cash Flows - USD ($) $ in Millions	9 Months Ended
	Sep. 26, 2015		Sep. 27, 2014
Cash Flows from Operating Activities:
Consolidated net income	$ 542.9		$ 434.3
Adjustments to reconcile consolidated net income to net cash provided by operating activities:
Depreciation and amortization	257.4		232.6
Net change in recoverable customer engineering, development and tooling	(32.2)		(4.4)
Net change in working capital items (see below)	(165.4)		(321.7)
Other, net	83.3		70.9
Net cash provided by operating activities	686		411.7
Cash Flows from Investing Activities:
Additions to property, plant and equipment	(327.7)		(280.8)
Acquisition of Eagle Ottawa, net of cash acquired and use of $350 million restricted cash (see non-cash investing activities below) (Note 2)	(465.3)		0
Other, net	(10.6)		(9)
Net cash used in investing activities	(803.6)		(289.8)
Cash Flows from Financing Activities:
Credit agreement borrowings	500		0
Credit agreement repayments	(3.1)		0
Proceeds from the issuance of senior notes	0		325
Repurchase of senior notes, net of use of $250 million restricted cash in 2015 (see non-cash financing activities below) (Note 8)	(5)		(327.1)
Payment of debt issuance and other financing costs	0		(3.8)
Repurchase of common stock	(383)		(259.4)
Dividends paid to Lear Corporation stockholders	(60)		(49.6)
Dividends paid to noncontrolling interests	(16.2)		(17.5)
Other, net	(53.6)		(39.2)
Net cash used in financing activities	(20.9)		(371.6)
Effect of foreign currency translation	(32.8)		(15.3)
Net Change in Cash and Cash Equivalents	(171.3)		(265)
Cash and Cash Equivalents as of Beginning of Period	1,094.1		1,137.7
Cash and Cash Equivalents as of End of Period	922.8	[1]	872.7
Changes in Working Capital Items:
Accounts receivable	(480.4)		(652.7)
Inventories	(76.2)		(111.9)
Accounts payable (including $45.7 million of cash paid in 2015 in conjunction with the acquisition of Eagle Ottawa to settle pre-existing accounts payable)	103.2		259.1
Accrued liabilities and other	288		183.8
Net change in working capital items	(165.4)		(321.7)
Supplementary Disclosure:
Cash paid for interest	82.1		68.6
Cash paid for income taxes, net of refunds received	141.9		133.1
Non-cash Investing Activities:
Cash restricted for use - acquisition of Eagle Ottawa	(350)		0
Non-cash Financing Activities:
Cash restricted for use - repurchase of senior notes	$ (250)		$ 0
[1]	Unaudited.

Condensed Consolidated Stateme6

Condensed Consolidated Statements of Cash Flows (Parenthetical) $ in Millions	9 Months Ended
	Sep. 26, 2015USD ($)
Statement of Cash Flows [Abstract]
Cash restricted for use - acquisition of Eagle Ottawa	$ 350
Cash restricted for use - repurchase of senior notes	250
Cash paid in conjunction with Eagle Ottawa acquisition to settle pre-existing accounts payable	$ 45.7

Basis of Presentation

Basis of Presentation	9 Months Ended
	Sep. 26, 2015
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 26, 2015 . 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
	Sep. 26, 2015
Business Combinations [Abstract]
Acquisition	Acquisition On January 5, 2015, the Company completed the acquisition of 100% of the outstanding equity interests of Everett Smith Group, Ltd., the parent company of Eagle Ottawa, LLC ("Eagle Ottawa"). Eagle Ottawa is a leading provider of leather for the automotive industry, with annual sales of approximately $1 billion , including annual sales to Lear of approximately $200 million . The purchase price of $835.4 million (net of purchase price adjustments received in the second quarter of 2015 of $8.0 million ) consists of cash paid of $815.3 million , net of cash acquired, and contingent consideration of $20.1 million . In addition, the Company incurred transaction costs related to advisory services of $8.6 million for the nine months ended September 26, 2015 , which have been expensed as incurred and are recorded in selling, general and administrative expenses. The acquisition was financed with $350 million of restricted cash proceeds from the Company's offering of $650 million in aggregate principal amount of senior unsecured notes due 2025 at a stated coupon rate of 5.25% in November 2014 and borrowings under a $500 million delayed-draw term loan facility ("Term Loan Facility") established in November 2014 under the Company's amended and restated senior secured credit agreement (the "Credit Agreement") (see Note 8 , " Debt "). The Eagle Ottawa acquisition was accounted for as a business combination, and accordingly, the assets acquired and liabilities assumed are included in the accompanying condensed consolidated balance sheet as of September 26, 2015 . The operating results and cash flows of Eagle Ottawa are included in the accompanying condensed consolidated financial statements from the date of acquisition and in the Company's seating segment. The preliminary purchase price and related allocation are shown below (in millions): Purchase price paid, net of cash acquired $ 815.3 Acquisition date contingent consideration 20.1 Net purchase price $ 835.4 Property, plant and equipment $ 141.4 Other assets purchased and liabilities assumed, net 137.4 Goodwill 345.3 Intangible assets 211.3 Preliminary purchase price allocation $ 835.4 Contingent consideration represents the discounted value of estimated amounts due to the seller pending the resolution of certain tax matters. As of the acquisition date, the undiscounted value of estimated contingent consideration was $23.1 million . In the third quarter of 2015, the Company paid $3.9 million of the contingent consideration, which is reflected as cash used in financing activities in the accompanying condensed consolidated statement of cash flows for the nine months ended September 26, 2015. Recognized goodwill is attributable to the assembled workforce, expected synergies and other intangible assets that do not qualify for separate recognition. Intangible assets consist of amounts recognized for the fair value of customer-based assets and were based on an independent appraisal. Customer-based assets include Eagle Ottawa's established relationships with its customers and the ability of these customers to generate future economic profits for the Company. It is currently estimated that these intangible assets have a weighted average useful life of approximately ten years. The purchase price and related allocation are preliminary and will be revised as a result of adjustments made to the purchase price, additional information obtained regarding liabilities assumed, including, but not limited to, contingent liabilities, and revisions of provisional estimates of fair values related to certain tax attributes. As of the acquisition date, the Company had amounts payable to Eagle Ottawa of $45.7 million for purchases of raw materials. As a result of the acquisition, these amounts payable were effectively settled at carrying value, which approximated fair value. The purchase price paid to the former owner excludes cash paid to settle this pre-existing relationship. The pro-forma effects of this acquisition would not materially impact the Company's reported results for any period presented. For further information on acquired assets measured at fair value, see Note 16 , " Financial Instruments ."

Restructuring

Restructuring	9 Months Ended
	Sep. 26, 2015
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 2015 , the Company recorded charges of $71.7 million in connection with its restructuring actions. These charges consist of $52.9 million recorded as cost of sales, $16.9 million recorded as selling, general and administrative expenses and $1.9 million recorded as other expense, net. The restructuring charges consist of employee termination benefits of $55.6 million , fixed asset impairment charges of $1.6 million , pension benefit plan curtailment charges of $7.7 million and other contract termination costs of $1.6 million , as well as other related costs of $5.2 million . Employee termination benefits were recorded based on existing union and employee contracts, statutory requirements, completed negotiations and Company policy. Fixed asset impairment charges relate to the disposal of buildings, leasehold improvements and machinery and/or equipment with carrying values of $1.6 million in excess of related estimated fair values. The Company expects to incur approximately $27 million of additional restructuring costs related to activities initiated as of September 26, 2015 , 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 2015 activity, excluding pension benefit plan curtailment charges of $7.7 million , is shown below (in millions): Accrual as of 2015 Utilization Accrual as of January 1, 2015 Charges Cash Non-cash September 26, 2015 Employee termination benefits $ 45.1 $ 55.6 $ (35.9 ) $ — $ 64.8 Asset impairment charges — 1.6 — (1.6 ) — Contract termination costs 5.1 1.6 (1.4 ) — 5.3 Other related costs — 5.2 (3.3 ) (1.9 ) — Total $ 50.2 $ 64.0 $ (40.6 ) $ (3.5 ) $ 70.1

Inventories

Inventories	9 Months Ended
	Sep. 26, 2015
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 26, December 31, 2014 Raw materials $ 782.2 $ 668.3 Work-in-process 103.2 45.6 Finished goods 157.9 139.8 Inventories $ 1,043.3 $ 853.7

Pre-Production Costs Related to

Pre-Production Costs Related to Long-Term Supply Agreements	9 Months Ended
	Sep. 26, 2015
Deferred Costs, Capitalized, Prepaid, and Other Assets Disclosure [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 2015 and 2014 , the Company capitalized $115.9 million and $143.0 million , respectively, of pre-production E&D costs for which reimbursement is contractually guaranteed by the customer. During the first nine months of 2015 and 2014 , the Company also capitalized $74.8 million and $118.2 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 2015 and 2014 , the Company collected $155.6 million and $247.2 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): September 26, 2015 December 31, 2014 Current $ 145.9 $ 121.1 Long-term 48.0 47.6 Recoverable customer E&D and tooling $ 193.9 $ 168.7

Long-Term Assets

Long-Term Assets	9 Months Ended
	Sep. 26, 2015
Property, Plant and Equipment [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 26, December 31, 2014 Land $ 116.3 $ 105.2 Buildings and improvements 561.8 523.5 Machinery and equipment 2,051.2 1,847.0 Construction in progress 219.9 186.9 Total property, plant and equipment 2,949.2 2,662.6 Less – accumulated depreciation (1,167.3 ) (1,037.9 ) Property, plant and equipment, net $ 1,781.9 $ 1,624.7 Depreciation expense was $75.0 million and $71.3 million for the three months ended September 26, 2015 and September 27, 2014 , respectively, and $217.9 million and $207.2 million for the nine months ended September 26, 2015 and September 27, 2014 , 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 26, 2015 . 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 2015 and 2014, the Company recognized fixed asset impairment charges of $1.6 million and $0.1 million , in conjunction with its restructuring actions (Note 3 , " Restructuring "), as well as additional fixed asset impairment charges of $0.5 million in the first nine months of 2015.

Goodwill

Goodwill	9 Months Ended
	Sep. 26, 2015
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 26, 2015 , is shown below (in millions): Balance at January 1, 2015 $ 726.2 Acquisition of Eagle Ottawa 345.3 Foreign currency translation and other (10.4 ) Balance at September 26, 2015 $ 1,061.1 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 26, 2015 . The Company will, however, continue to assess the impact of significant events or circumstances on its recorded goodwill.

Debt

Debt	9 Months Ended
	Sep. 26, 2015
Debt Disclosure [Abstract]
Debt	Debt A summary of long-term debt and the related weighted average interest rates is shown below (in millions): September 26, 2015 December 31, 2014 Long-Term Debt Weighted Average Interest Rate Long-Term Debt Weighted Average Interest Rate Credit Agreement — Term Loan Facility $ 496.9 1.65% $ — N/A 8.125% Senior Notes due 2020 — N/A 243.7 8.25% 4.75% Senior Notes due 2023 500.0 4.75% 500.0 4.75% 5.375% Senior Notes due 2024 325.0 5.375% 325.0 5.375% 5.25% Senior Notes due 2025 650.0 5.25% 650.0 5.25% Other 7.6 N/A — N/A 1,979.5 1,718.7 Less — Current portion (16.9 ) (243.7 ) Long-term debt $ 1,962.6 $ 1,475.0 Senior Notes As of September 26, 2015 , the Company’s senior notes consist of $500 million in aggregate principal amount of senior unsecured notes due 2023 at a stated coupon rate of 4.75% (the "2023 Notes"), $325 million in aggregate principal amount of senior unsecured notes due 2024 at a stated coupon rate of 5.375% (the "2024 Notes") and $650 million in aggregate principal amount of senior unsecured notes due 2025 at a stated coupon rate of 5.25% (the "2025 Notes" and together with the 2023 Notes and 2024 Notes, the "Notes"). 2023 Notes The 2023 Notes were issued in January 2013 and mature on January 15, 2023. Interest is payable on January 15 and July 15 of each year. 2024 Notes The 2024 Notes were issued in March 2014 and mature on March 15, 2024. 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 outstanding aggregate principal amount of the Company’s 7.875% senior unsecured notes due 2018 ( $280 million ) and to redeem 10% of the original aggregate principal amount at maturity of the senior unsecured notes due 2020 (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 an aggregate of $327.1 million and recognized losses of $17.5 million on the extinguishment of debt in the first quarter of 2014. 2025 Notes The 2025 Notes were issued in November 2014 and mature on January 15, 2025. Interest is payable on January 15 and July 15 of each year. Of the $650 million of proceeds from the offering, net of related issuance costs of $8.4 million , $250 million was restricted for the redemption of the remaining outstanding aggregate principal amount of the 2020 Notes ( $245 million ) and $350 million was restricted to finance, in part, the acquisition of Eagle Ottawa (see Note 2 , " Acquisition "). Cash proceeds restricted for redemption of the 2020 Notes and the acquisition of Eagle Ottawa were recorded in other current assets and other long-term assets, respectively, in the accompanying condensed consolidated balance sheet as of December 31, 2014. In January 2015, the Company acquired Eagle Ottawa and used $350 million of restricted cash proceeds from the offering of the 2025 Notes, along with $500 million in borrowings under the Term Loan Facility (see "— Credit Agreement" below), to finance the acquisition. In March 2015, the Company redeemed the 2020 Notes at a price equal to 104.063% of the principal amount thereof, plus accrued and unpaid interest to the redemption date. In connection with this transaction, the Company paid $255.0 million , including $250 million of restricted cash proceeds from the offering of the 2025 Notes, and recognized a loss of $14.3 million on the extinguishment of debt in the first quarter of 2015. The use of restricted cash for the acquisition of Eagle Ottawa and the redemption of the 2020 Notes is reflected as non-cash investing and financing activities, respectively, in the accompanying condensed consolidated statement of cash flows for the nine months ended September 26, 2015 . The remaining proceeds of the 2025 Notes were used for general corporate purposes, including the payment of fees and expenses associated with the acquisition of Eagle Ottawa and related financing transactions. Guarantees 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 ." Covenants Subject to certain exceptions, the indentures governing the Notes contain restrictive covenants that, among other things, limit the ability of the Company to: (i) create or permit certain liens and (ii) consolidate or merge or sell all or substantially all of the Company’s assets. The indentures governing the Notes also provide for customary events of default. In addition, the indentures governing the 2023 Notes and 2024 Notes limit the ability of the Company to enter into sale and leaseback transactions. As of September 26, 2015 , the Company was in compliance with all covenants under the indentures governing the Notes. Credit Agreement In November 2014, the Company amended and restated its Credit Agreement to, among other things, increase the borrowing capacity of the revolving credit facility (the "Revolving Credit Facility") from $1.0 billion to $1.25 billion , extend the maturity date from January 30, 2018 to November 14, 2019, and establish the $500 million Term Loan Facility, which matures on January 5, 2020. As of September 26, 2015 and December 31, 2014 , there were no borrowings outstanding under the Revolving Credit Facility. In January 2015, the Company borrowed $500 million under the Term Loan Facility to finance, in part, the acquisition of Eagle Ottawa. In the third quarter of 2015, the Company made a required principal payment of $3.1 million under the Term Loan 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 ( 1.50% as of September 26, 2015 ), 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 26, 2015 ), 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. Loans under the Term Loan Facility generally bear interest at a variable rate per annum equal to (i) the Eurocurrency Rate (as defined) plus an adjustable margin of 1.25% to 2.25% based on the Company's corporate rating ( 1.50% as of September 26, 2015 ), 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 0.25% to 1.25% based on the Company's corporate rating ( 0.50% as of September 26, 2015 ), payable quarterly. The Company’s obligations under the Credit Agreement 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 Credit Agreement 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 26, 2015 , the Company was in compliance with all covenants under the Credit Agreement. Other As of September 26, 2015 , other long-term debt consists of amounts outstanding under capital leases. For further information on the Notes and the Credit Agreement, 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, 2014 .

Pension and Other Postretiremen

Pension and Other Postretirement Benefit Plans	9 Months Ended
	Sep. 26, 2015
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 (Credit) The components of the Company’s net periodic pension benefit cost (credit) are shown below (in millions): Three Months Ended Nine Months Ended September 26, 2015 September 27, 2014 September 26, 2015 September 27, 2014 U.S. Foreign U.S. Foreign U.S. Foreign U.S. Foreign Service cost $ 1.1 $ 1.8 $ 0.9 $ 2.2 $ 3.5 $ 6.5 $ 2.7 $ 6.5 Interest cost 7.2 4.1 7.2 5.1 21.5 13.0 21.4 15.4 Expected return on plan assets (9.9 ) (6.3 ) (9.6 ) (6.9 ) (29.6 ) (20.3 ) (28.6 ) (20.4 ) Amortization of actuarial (gain) loss 0.7 1.0 (0.1 ) 0.4 2.0 3.2 (0.2 ) 1.0 Curtailment loss — — — — — 7.7 — — Settlement loss 0.1 — — — 0.2 — 0.1 — Net periodic benefit cost (credit) $ (0.8 ) $ 0.6 $ (1.6 ) $ 0.8 $ (2.4 ) $ 10.1 $ (4.6 ) $ 2.5 For the nine months ended September 26, 2015 , the Company recognized pension benefit curtailment losses of $7.7 million related to its restructuring actions. The components of the Company’s net periodic other postretirement benefit cost are shown below (in millions): Three Months Ended Nine Months Ended September 26, 2015 September 27, 2014 September 26, 2015 September 27, 2014 U.S. Foreign U.S. Foreign U.S. Foreign U.S. Foreign Service cost $ — $ 0.1 $ — $ 0.3 $ 0.1 $ 0.6 $ 0.1 $ 0.7 Interest cost 0.8 0.4 1.0 0.5 2.3 1.2 3.0 1.5 Amortization of actuarial (gain) loss (0.3 ) 0.1 (0.1 ) (0.1 ) (0.9 ) 0.4 (0.5 ) — Amortization of prior service credit — (0.1 ) — (0.1 ) — (0.2 ) — (0.3 ) Special termination benefits — — — 0.2 — — — 0.4 Net periodic benefit cost $ 0.5 $ 0.5 $ 0.9 $ 0.8 $ 1.5 $ 2.0 $ 2.6 $ 2.3 Contributions Employer contributions to the Company’s domestic and foreign defined benefit pension plans for the nine months ended September 26, 2015 , were $16.3 million . The Company expects contributions to its domestic and foreign defined benefit pension plans of approximately $20 million in 2015 . 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 26, 2015 , were $14.8 million . The Company expects total contributions of approximately $19 million to this program in 2015 .

Other Expense, Net

Other Expense, Net	9 Months Ended
	Sep. 26, 2015
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 26, September 27, September 26, September 27, Other expense $ 21.8 $ 16.4 $ 62.7 $ 63.0 Other income (0.1 ) (5.3 ) (2.3 ) (5.9 ) Other expense, net $ 21.7 $ 11.1 $ 60.4 $ 57.1 For the nine months ended September 26, 2015 and September 27, 2014 , other expense includes losses on the extinguishment of debt of $14.3 million and $17.5 million , respectively (see Note 8 , " Debt "). For the three and nine months ended September 26, 2015 , other expense includes net foreign currency transaction losses of $13.6 million and $27.9 million , respectively. 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.

Income Taxes

Income Taxes	9 Months Ended
	Sep. 26, 2015
Income Tax Disclosure [Abstract]
Income Taxes	Income Taxes The provision for income taxes was $76.1 million in the third quarter of 2015 , representing an effective tax rate of 29.3% on pretax income before equity in net income of affiliates of $259.5 million , as compared to $57.6 million in 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 . The provision for income taxes was $210.9 million for the nine months ended September 26, 2015 , representing an effective tax rate of 29.2% on pretax income before equity in net income of affiliates of $722.1 million , as compared to $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 . In the first nine months of 2015 and 2014 , 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 2015 , the Company recognized net tax benefits of $32.0 million related to restructuring charges, debt redemption costs, acquisition costs and various other items. In the first nine months of 2014 , the Company recognized net tax benefits of $26.8 million related to restructuring charges, debt redemption costs and various other items and net 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 deferred tax assets of certain foreign subsidiaries. Excluding these items, the effective tax rate in the first nine months of 2015 and 2014 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, 2014 .

Net Income Per Share Attributab

Net Income Per Share Attributable to Lear	9 Months Ended
	Sep. 26, 2015
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 26, September 27, September 26, September 27, Net income attributable to Lear $ 181.0 $ 140.1 $ 510.2 $ 410.6 Average common shares outstanding 76,259,209 79,974,811 77,315,584 80,652,376 Dilutive effect of common stock equivalents 1,156,893 1,428,414 861,847 1,374,751 Average diluted shares outstanding 77,416,102 81,403,225 78,177,431 82,027,127 Basic net income per share attributable to Lear $ 2.37 $ 1.75 $ 6.60 $ 5.09 Diluted net income per share attributable to Lear $ 2.34 $ 1.72 $ 6.53 $ 5.01

Comprehensive Income and Equity

Comprehensive Income and Equity	9 Months Ended
	Sep. 26, 2015
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 26, 2015 , are shown below (in millions): Three Months Ended September 26, 2015 Nine Months Ended September 26, 2015 Equity Lear Corporation Stockholders' Equity Non- controlling Interests Equity Lear Corporation Stockholders' Equity Non- controlling Interests Beginning equity balance $ 2,978.3 $ 2,899.4 $ 78.9 $ 3,029.3 $ 2,958.8 $ 70.5 Stock-based compensation transactions 13.8 13.8 — (1.4 ) (1.4 ) — Repurchase of common stock (148.2 ) (148.2 ) — (383.0 ) (383.0 ) — Dividends declared to Lear Corporation stockholders (19.5 ) (19.5 ) — (59.9 ) (59.9 ) — Dividends paid to noncontrolling interests (4.3 ) — (4.3 ) (16.2 ) — (16.2 ) Comprehensive income: Net income 193.3 181.0 12.3 542.9 510.2 32.7 Other comprehensive loss, net of tax: Defined benefit plan adjustments 4.7 4.7 — 14.7 14.7 — Derivative instruments and hedging activities (16.1 ) (16.1 ) — (14.3 ) (14.3 ) — Foreign currency translation adjustments (77.2 ) (74.8 ) (2.4 ) (187.3 ) (184.8 ) (2.5 ) Other comprehensive loss (88.6 ) (86.2 ) (2.4 ) (186.9 ) (184.4 ) (2.5 ) Comprehensive income 104.7 94.8 9.9 356.0 325.8 30.2 Ending equity balance $ 2,924.8 $ 2,840.3 $ 84.5 $ 2,924.8 $ 2,840.3 $ 84.5 A summary of changes, net of tax, in accumulated other comprehensive loss for the three and nine months ended September 26, 2015 , is shown below (in millions): Three Months Ended Nine Months Ended Defined benefit plan adjustments: Balance at beginning of period $ (209.2 ) $ (219.2 ) Reclassification adjustments (net of tax expense of $0.3 million and $1.2 million for the three and nine months ended September 26, 2015, respectively) 1.2 3.5 Other comprehensive income recognized during the period (net of tax expense of $— million and $1.1million for the three and nine months ended September 26, 2015, respectively) 3.5 11.2 Balance at end of period $ (204.5 ) $ (204.5 ) Derivative instruments and hedging activities: Balance at beginning of period $ (31.4 ) $ (33.2 ) Reclassification adjustments (net of tax expense of $4.4 million and $7.6 million for the three and nine months ended September 26, 2015, respectively) 8.1 16.8 Other comprehensive loss recognized during the period (net of tax benefit of $10.1 million and $12.6 million for the three and nine months ended September 26, 2015, respectively) (24.2 ) (31.1 ) Balance at end of period $ (47.5 ) $ (47.5 ) Foreign currency translation adjustments: Balance at beginning of period $ (359.6 ) $ (249.6 ) Other comprehensive loss recognized during the period (net of tax benefit of $— million and $4.0 million for the three and nine months ended September 26, 2015, respectively) (74.8 ) (184.8 ) Balance at end of period $ (434.4 ) $ (434.4 ) Other comprehensive loss related to the Company’s defined benefit plans includes pretax reclassification adjustments of $1.5 million and $4.7 million for the three and nine months ended September 26, 2015 , 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 $12.5 million and $24.4 million for the three and nine months ended September 26, 2015 , respectively. See Note 16 , " Financial Instruments ." For the three months ended September 26, 2015 , foreign currency translation adjustments are related primarily to the weakening of the Brazilian real and Chinese renminbi relative to the U.S. dollar and include pretax gains of $0.4 million related to intercompany transactions for which settlement is not planned or anticipated in the foreseeable future. For the nine months ended September 26, 2015 , foreign currency translation adjustments are related primarily to the weakening of the Euro, Brazilian real and Chinese renminbi relative to the U.S. dollar and include pretax losses of $11.1 million related to intercompany transactions for which settlement is not planned or anticipated in the foreseeable future. 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 Corporation Stockholders' Equity Non- controlling Interests Equity Lear Corporation Stockholders' Equity Non- controlling Interests Beginning equity balance $ 3,221.2 $ 3,145.8 $ 75.4 $ 3,149.5 $ 3,045.9 $ 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 ) Acquisition 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 23.0 Ending equity balance $ 3,155.8 $ 3,081.9 $ 73.9 $ 3,155.8 $ 3,081.9 $ 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 September 27, 2014 Nine Months Ended Defined benefit plan adjustments: Balance at beginning of period $ (104.4 ) $ (104.5 ) Reclassification adjustments (net of tax impact of $— million for the three and nine months ended September 27, 2014) — 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 (net of tax benefit of $0.9 million and $2.1 million for the three and nine months ended September 27, 2014, respectively) (2.3 ) (5.6 ) Other comprehensive income (loss) recognized during the period (net of tax expense (benefit) of ($2.0) million and $0.9 million for the three and nine months ended September 27, 2014, respectively) (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 (net of tax benefit of $3.1 and $3.4 million for the three and nine months ended September 27, 2014, respectively) (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. and include pretax losses related to intercompany transactions for which settlement is not planned or anticipated in the foreseeable future of $11.1 million and $11.7 million , respectively. Lear Corporation Stockholders’ Equity Common Stock Share Repurchase Program In February 2015, the Company's Board of Directors authorized a $661 million increase to the existing common stock share repurchase program to provide for aggregate repurchases of $1 billion and extended the term of the program to December 31, 2017. In the first nine months of 2015 , the Company paid $383.0 million in aggregate for repurchases of its common stock ( 3,525,301 shares at an average purchase price of $108.66 per share, excluding commissions). As of the date of this Report, the Company has a remaining repurchase authorization of $617.0 million under its ongoing common stock share repurchase program. The Company may implement these share repurchases through a variety of methods, including, but not limited to, 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 Credit Agreement places certain limitations on the Company’s ability to repurchase its common stock. Since the first quarter of 2011, the Company's Board of Directors has authorized $2.9 billion in share repurchases under its common stock share repurchase program. As of the date of this Report, the Company has paid $2.3 billion in aggregate for repurchases of its outstanding common stock, at an average price of $66.75 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 in the preceding paragraphs, 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 26, 2015 and December 31, 2014 . Quarterly Dividend In the first nine months of 2015 and 2014 , the Company’s Board of Directors declared quarterly cash dividends of $0.25 and $0.20 per share of common stock, respectively. In the first nine months of 2015 , declared dividends totaled $59.9 million , and dividends paid totaled $60.0 million . In the first nine months of 2014 , declared dividends totaled $50.7 million and dividends paid totaled $49.6 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 , the Company acquired noncontrolling interests in certain of its consolidated subsidiaries.

Legal and Other Contingencies

Legal and Other Contingencies	9 Months Ended
	Sep. 26, 2015
Commitments and Contingencies Disclosure [Abstract]
Legal and Other Contingencies	Legal and Other Contingencies As of September 26, 2015 and December 31, 2014 , the Company had recorded reserves for pending legal disputes, including commercial disputes and other matters, of $9.9 million and $11.9 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. Beginning on October 5, 2011, several plaintiffs filed putative class action complaints in several United States federal district courts 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, the Company entered into settlement agreements with the plaintiffs in the Consolidated Cases on May 5, 2014 (the "Settlement Agreements"), under which the class plaintiffs in the Consolidated Cases will release the Company from all claims, demands, actions, suits and causes of action. The Settlement Agreements contain no admission by the Company of any wrongdoing, and the Company maintains that it violated no laws in connection with these matters. Because the conduct alleged by the class plaintiffs overwhelmingly relates to periods prior to the Company’s emergence from bankruptcy proceedings 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 Agreement between the Company and the class of direct purchasers received the final approval of the District Court on December 3, 2014. The Settlement Agreements between the Company and the classes of indirect purchasers 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. 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, 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. 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. To a lesser extent, the Company is a party to agreements with certain of its customers, whereby 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. 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 when liability 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 26, 2015 , is shown below (in millions): Balance at January 1, 2015 $ 28.9 Expense, net (including changes in estimates) 4.8 Settlements (6.7 ) Foreign currency translation and other (0.8 ) Balance at September 26, 2015 $ 26.2 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 that 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 26, 2015 and December 31, 2014 , the Company had recorded environmental reserves of $9.1 million and $4.8 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 the 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.

Segment Reporting

Segment Reporting	9 Months Ended
	Sep. 26, 2015
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 and surface materials such as fabric and leather, 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, battery chargers, 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 26, 2015 Seating Electrical Other Consolidated Revenues from external customers $ 3,357.1 $ 973.2 $ — $ 4,330.3 Segment earnings (1) 234.2 132.6 (64.2 ) 302.6 Depreciation and amortization 60.2 25.4 2.4 88.0 Capital expenditures 75.6 26.7 12.5 114.8 Total assets 6,132.9 1,674.6 1,831.2 9,638.7 Three Months Ended September 27, 2014 Seating Electrical Other Consolidated Revenues from external customers $ 3,188.4 $ 1,044.3 $ — $ 4,232.7 Segment earnings (1) 154.9 136.7 (67.1 ) 224.5 Depreciation and amortization 50.8 27.1 2.0 79.9 Capital expenditures 63.3 24.8 3.6 91.7 Total assets 5,223.9 1,702.9 1,764.4 8,691.2 Nine Months Ended September 26, 2015 Seating Electrical Other Consolidated Revenues from external customers $ 10,419.8 $ 3,067.0 $ — $ 13,486.8 Segment earnings (1) 644.8 411.5 (207.5 ) 848.8 Depreciation and amortization 177.1 73.6 6.7 257.4 Capital expenditures 232.5 75.5 19.7 327.7 Total assets 6,132.9 1,674.6 1,831.2 9,638.7 Nine Months Ended September 27, 2014 Seating Electrical Other Consolidated Revenues from external customers $ 9,857.9 $ 3,319.7 $ — $ 13,177.6 Segment earnings (1) 471.3 413.3 (212.0 ) 672.6 Depreciation and amortization 148.7 78.0 5.9 232.6 Capital expenditures 192.8 82.2 5.8 280.8 Total assets 5,223.9 1,702.9 1,764.4 8,691.2 (1) See definition above. For the three months ended September 26, 2015 , segment earnings include restructuring charges of $4.3 million , $3.7 million and $6.9 million in the seating and electrical segments and in the other category, respectively. For the nine months ended September 26, 2015 , segment earnings include restructuring charges of $47.3 million , $9.7 million and $14.7 million in the seating and electrical segments and in the other category, respectively. 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. 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 26, September 27, September 26, September 27, Segment earnings $ 302.6 $ 224.5 $ 848.8 $ 672.6 Interest expense 21.4 15.7 66.3 47.1 Other expense, net 21.7 11.1 60.4 57.1 Consolidated income before provision for income taxes and equity in net income of affiliates $ 259.5 $ 197.7 $ 722.1 $ 568.4

Financial Instruments

Financial Instruments	9 Months Ended
	Sep. 26, 2015
Fair Value Disclosures [Abstract]
Financial Instruments	Financial Instruments Debt 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 26, 2015 , the aggregate carrying value of the Company’s Notes and Term Loan Facility was $1,971.9 million , as compared to an estimated aggregate fair value of $1,968.7 million . As of December 31, 2014 , the aggregate carrying value of the Company's Notes was $1,718.7 million , as compared to an estimated aggregate fair value of $1,749.3 million . Accounts Receivable Factoring In the fourth quarter of 2014, one of the Company's European subsidiaries entered into an uncommitted factoring agreement, which provides for aggregate purchases of specified customer accounts of up to €200 million . As of September 26, 2015 , there were no factored receivables outstanding. The Company cannot provide any assurances that this factoring facility will be available or utilized in the future. 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). For a fair value hedge, both the effective and ineffective portions of the change in the fair value of the derivative are recorded in earnings and reflected in the consolidated statement of income on the same line as the gain or loss on the hedged item attributable to the hedged risk. For a cash flow hedge, the effective portion of the change in the fair value of the derivative is recorded in accumulated other comprehensive loss in the consolidated balance sheet. When the underlying hedged transaction is realized, the gain or loss included in accumulated other comprehensive loss is recorded in earnings and reflected in the consolidated statement of income on the same line as the gain or loss on the hedged item attributable to the hedged risk. For a net investment hedge, the effective portion of the change in the fair value of the derivative is recorded in cumulative translation adjustment, which is a component of accumulated other comprehensive loss in the consolidated balance sheet. In addition, for both cash flow and net investment hedges, changes in the fair value of the derivative that are excluded from the Company’s effectiveness assessments and the ineffective portion of changes in the fair value of the derivative are recorded in earnings and reflected in the consolidated statement of income as other expense, net. 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 Thai baht, the Canadian dollar and the Chinese renminbi. As of September 26, 2015 and December 31, 2014 , contracts designated as cash flow hedges with $934.7 million and $1,160.9 million , respectively, of notional amount were outstanding with maturities of less than eighteen months . As of September 26, 2015 and December 31, 2014 , the fair value of these contracts was approximately ($56.7) million and ($37.7) million , respectively. As of September 26, 2015 and December 31, 2014 , other foreign currency derivative contracts that did not qualify for hedge accounting with $895.7 million and $170.1 million , respectively, of notional amount were outstanding. These foreign currency derivative contracts consist principally of hedges of cash transactions of up to eighteen months , hedges of intercompany loans and hedges of certain other balance sheet exposures. As of September 26, 2015 and December 31, 2014 , the fair value of these contracts was approximately $1.8 million and $1.1 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 26, 2015 and December 31, 2014 , are shown below (in millions): September 26, December 31, Contracts qualifying for hedge accounting: Other current assets $ 9.3 $ 6.8 Other long-term assets 0.7 0.1 Other current liabilities (54.4 ) (38.5 ) Other long-term liabilities (12.3 ) (6.1 ) (56.7 ) (37.7 ) Contracts not qualifying for hedge accounting: Other current assets 4.2 2.1 Other current liabilities (2.4 ) (1.0 ) 1.8 1.1 $ (54.9 ) $ (36.6 ) 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 26, September 27, September 26, September 27, Contracts qualifying for hedge accounting: (Losses) gains recognized in accumulated other comprehensive loss $ (34.2 ) $ (7.7 ) $ (43.4 ) $ 2.8 Losses (gains) reclassified from accumulated other comprehensive loss 12.5 (3.2 ) 24.4 (7.7 ) Comprehensive loss $ (21.7 ) $ (10.9 ) $ (19.0 ) $ (4.9 ) For the three and nine months ended September 26, 2015 , net sales includes gains of $1.4 million and $2.4 million , respectively, reclassified from accumulated other comprehensive loss related to foreign currency derivative contracts. For the three and nine months ended September 26, 2015 , cost of sales includes losses of $(13.9) million and $(26.8) million , respectively, reclassified from accumulated other comprehensive loss related to foreign currency derivative contracts. 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. 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 26, 2015 and December 31, 2014 , 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 26, 2015 and December 31, 2014 , there were no commodity swap contracts outstanding. Accumulated Other Comprehensive Loss - Derivative Instruments and Hedging As of September 26, 2015 and December 31, 2014 , pretax net losses of approximately $56.7 million and $37.7 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 losses of approximately $45.1 million recorded in accumulated other comprehensive loss as of September 26, 2015 . Such losses will be reclassified at the time that the underlying hedged transactions are realized. During the three and nine months ended September 26, 2015 and September 27, 2014 , 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 26, 2015 and December 31, 2014 , are shown below (in millions): September 26, 2015 Frequency Asset (Liability) Valuation Technique Level 1 Level 2 Level 3 Foreign currency derivative contracts, net Recurring $ (54.9 ) Market/ Income $ — $ (54.9 ) $ — December 31, 2014 Frequency Asset (Liability) Valuation Technique Level 1 Level 2 Level 3 Foreign currency derivative contracts, net Recurring $ (36.6 ) Market/ Income $ — $ (36.6 ) $ — 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 26, 2015 and December 31, 2014 , 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 third quarter of 2015 . 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 a result of the acquisition of Eagle Ottawa in 2015, Level 3 fair value estimates related to property, plant and equipment of $141.4 million , intangible assets of $211.3 million and contingent consideration of $16.7 million were recorded in the accompanying condensed consolidated balance sheet as of September 26, 2015 (see Note 2 , " Acquisition "). Fair value estimates of property, plant and equipment were based on independent appraisals, giving consideration to the highest and best use of the assets. Key assumptions used in the appraisals were based on a combination of market and cost approaches, as appropriate. Fair value estimates of customer-based intangible assets were based on the present value of future earnings attributable to the asset group after recognition of required returns to other contributory assets. Fair value estimates of contingent consideration were based on an income approach. As of December 31, 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 2 , " Acquisition ," and Note 3 , " Restructuring ."

Accounting Pronouncements

Accounting Pronouncements	9 Months Ended
	Sep. 26, 2015
Accounting Changes and Error Corrections [Abstract]
Accounting Pronouncements	Accounting Pronouncements Discontinued Operations The Financial Accounting Standards Board ("FASB") issued Accounting Standards Update ("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 were effective as of January 1, 2015, and the effects of adoption were not significant. 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 were to be effective as of January 1, 2017; however, in August 2015, the FASB issued ASU 2015-14 deferring the effective date to January 1, 2018. The standard 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 December 31, 2016, and are not expected to significantly impact the Company. Extraordinary Items The FASB issued ASU 2015-01, "Income Statement — Extraordinary and Unusual Items," which eliminates the concept of extraordinary items. The provisions of this update are effective as of January 1, 2016, and are not expected to significantly impact the Company. Simplifying the Presentation of Debt Issuance Costs The FASB issued ASU 2015-03, "Interest — Imputation of Interest (Subtopic 835-30): Simplifying the Presentation of Debt Issuance Costs," which requires debt issuance costs to be recorded as a direct reduction of the debt liability on the balance sheet rather than as an asset. The FASB also issued ASU 2015-15, "Interest — Imputation of Interest (Subtopic 835-30): Presentation and Subsequent Measurement of Debt Issuance Costs Associated with Line-of-Credit Arrangements — Amendments to SEC Paragraphs Pursuant to Staff Announcement at June 18, 2015 EITF Meeting (SEC Update)," which allows costs of securing a revolving line of credit to continue to be presented as an asset. The provisions of these updates are effective as of January 1, 2016 (with early adoption permitted) and are not expected to significantly impact the Company. Consolidation The FASB issued ASU 2015-02, "Amendments to the Consolidation Analysis," which provides guidance related to the application of both the variable interest and voting interest consolidation models. The provisions of this update are effective as of January 1, 2016. The Company is currently evaluating the impact of this update. Inventory The FASB issued ASU 2015-11, "Simplifying the Measurement of Inventory," which requires entities to measure inventory at the lower of cost or net realizable value rather than at the lower of cost or market. The provisions of this update are effective as of January 1, 2017 (with early adoption permitted) and are not expected to significantly impact the Company. Business Combinations The FASB issued ASU 2015-16, "Simplifying the Accounting for Measurement-Period Adjustments," which eliminates the requirement for an acquirer in a business combination to account for measurement-period adjustments retrospectively. The provisions of this update are effective as of January 1, 2016 (with early adoption permitted) and are not expected to significantly impact the Company.

Supplemental Guarantor Condense

Supplemental Guarantor Condensed Consolidating Financial Statements	9 Months Ended
	Sep. 26, 2015
Condensed Financial Information of Parent Company Only Disclosure [Abstract]
Supplemental Guarantor Condensed Consolidating Financial Statements	September 26, 2015 Lear Guarantors Non- guarantors Eliminations Consolidated (Unaudited; in millions) ASSETS CURRENT ASSETS: Cash and cash equivalents $ 355.3 $ 0.1 $ 567.4 $ — $ 922.8 Accounts receivable 64.8 729.6 2,165.5 — 2,959.9 Inventories 3.6 439.9 599.8 — 1,043.3 Intercompany accounts 49.2 117.4 — (166.6 ) — Other 163.1 92.3 456.6 (6.2 ) 705.8 Total current assets 636.0 1,379.3 3,789.3 (172.8 ) 5,631.8 LONG-TERM ASSETS: Property, plant and equipment, net 121.6 407.5 1,252.8 — 1,781.9 Goodwill 39.9 691.6 329.6 — 1,061.1 Investments in subsidiaries 3,054.7 1,986.6 — (5,041.3 ) — Intercompany loans receivable 945.6 190.5 188.4 (1,324.5 ) — Other 587.1 222.2 464.9 (110.3 ) 1,163.9 Total long-term assets 4,748.9 3,498.4 2,235.7 (6,476.1 ) 4,006.9 Total assets $ 5,384.9 $ 4,877.7 $ 6,025.0 $ (6,648.9 ) $ 9,638.7 LIABILITIES AND EQUITY CURRENT LIABILITIES: Accounts payable and drafts $ 77.0 $ 761.3 $ 1,738.1 $ — $ 2,576.4 Accrued liabilities 147.2 304.3 1,017.6 (6.2 ) 1,462.9 Intercompany accounts — — 166.6 (166.6 ) — Current portion of long-term debt 15.6 — 1.3 — 16.9 Total current liabilities 239.8 1,065.6 2,923.6 (172.8 ) 4,056.2 LONG-TERM LIABILITIES: Long-term debt 1,956.3 — 6.3 — 1,962.6 Intercompany loans payable 169.3 645.7 509.5 (1,324.5 ) — Other 179.2 271.6 354.6 (110.3 ) 695.1 Total long-term liabilities 2,304.8 917.3 870.4 (1,434.8 ) 2,657.7 EQUITY: Lear Corporation stockholders’ equity 2,840.3 2,894.8 2,146.5 (5,041.3 ) 2,840.3 Noncontrolling interests — — 84.5 — 84.5 Equity 2,840.3 2,894.8 2,231.0 (5,041.3 ) 2,924.8 Total liabilities and equity $ 5,384.9 $ 4,877.7 $ 6,025.0 $ (6,648.9 ) $ 9,638.7 December 31, 2014 Lear Guarantors Non- guarantors Eliminations Consolidated (In millions) ASSETS CURRENT ASSETS: Cash and cash equivalents $ 377.8 $ — $ 716.3 $ — $ 1,094.1 Accounts receivable 53.9 459.0 1,958.8 — 2,471.7 Inventories 1.8 348.1 503.8 — 853.7 Intercompany accounts 49.6 40.7 — (90.3 ) — Other 416.9 76.2 467.0 — 960.1 Total current assets 900.0 924.0 3,645.9 (90.3 ) 5,379.6 LONG-TERM ASSETS: Property, plant and equipment, net 106.4 334.5 1,183.8 — 1,624.7 Goodwill 23.5 401.0 301.7 — 726.2 Investments in subsidiaries 2,010.6 1,815.7 — (3,826.3 ) — Intercompany loans receivable 1,268.1 168.6 212.6 (1,649.3 ) — Other 928.8 65.9 475.2 (50.2 ) 1,419.7 Total long-term assets 4,337.4 2,785.7 2,173.3 (5,525.8 ) 3,770.6 Total assets $ 5,237.4 $ 3,709.7 $ 5,819.2 $ (5,616.1 ) $ 9,150.2 LIABILITIES AND EQUITY CURRENT LIABILITIES: Accounts payable and drafts $ 91.1 $ 687.7 $ 1,746.5 $ — $ 2,525.3 Accrued liabilities 138.1 203.9 846.8 — 1,188.8 Intercompany accounts — — 90.3 (90.3 ) — Current portion of long-term debt 243.7 — — — 243.7 Total current liabilities 472.9 891.6 2,683.6 (90.3 ) 3,957.8 LONG-TERM LIABILITIES: Long-term debt 1,475.0 — — — 1,475.0 Intercompany loans payable 138.9 698.8 811.6 (1,649.3 ) — Other 191.8 198.0 348.5 (50.2 ) 688.1 Total long-term liabilities 1,805.7 896.8 1,160.1 (1,699.5 ) 2,163.1 EQUITY: Lear Corporation stockholders’ equity 2,958.8 1,921.3 1,905.0 (3,826.3 ) 2,958.8 Noncontrolling interests — — 70.5 — 70.5 Equity 2,958.8 1,921.3 1,975.5 (3,826.3 ) 3,029.3 Total liabilities and equity $ 5,237.4 $ 3,709.7 $ 5,819.2 $ (5,616.1 ) $ 9,150.2 Three Months Ended September 26, 2015 Lear Guarantors Non- guarantors Eliminations Consolidated (Unaudited; in millions) Net sales $ 106.3 $ 2,044.1 $ 3,433.1 $ (1,253.2 ) $ 4,330.3 Cost of sales 146.9 1,824.3 3,159.1 (1,253.2 ) 3,877.1 Selling, general and administrative expenses 74.5 2.9 60.2 — 137.6 Intercompany operating (income) expense, net (73.7 ) 50.0 23.7 — — Amortization of intangible assets 0.5 5.2 7.3 — 13.0 Interest expense 16.4 6.5 (1.5 ) — 21.4 Other expense, net 12.6 2.8 6.3 — 21.7 Consolidated income (loss) before income taxes and equity in net income of affiliates and subsidiaries (70.9 ) 152.4 178.0 — 259.5 Provision for income taxes (26.3 ) 53.5 48.9 — 76.1 Equity in net income of affiliates (0.4 ) (1.0 ) (8.5 ) — (9.9 ) Equity in net income of subsidiaries (225.2 ) (101.9 ) — 327.1 — Consolidated net income 181.0 201.8 137.6 (327.1 ) 193.3 Less: Net income attributable to noncontrolling interests — — 12.3 — 12.3 Net income attributable to Lear $ 181.0 $ 201.8 $ 125.3 $ (327.1 ) $ 181.0 Consolidated comprehensive income $ 94.8 $ 187.5 $ 63.0 $ (240.6 ) $ 104.7 Less: Comprehensive income attributable to noncontrolling interests — — 9.9 — 9.9 Comprehensive income attributable to Lear $ 94.8 $ 187.5 $ 53.1 $ (240.6 ) $ 94.8 Three Months Ended September 27, 2014 Lear Guarantors Non- guarantors Eliminations Consolidated (Unaudited; in millions) Net sales $ 120.5 $ 1,802.7 $ 3,503.3 $ (1,193.8 ) $ 4,232.7 Cost of sales 165.9 1,642.6 3,256.8 (1,193.8 ) 3,871.5 Selling, general and administrative expenses 47.6 14.3 66.2 — 128.1 Intercompany operating (income) expense, net (83.2 ) 73.3 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 (loss) 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 ) 27.0 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 Nine Months Ended September 26, 2015 Lear Guarantors Non- guarantors Eliminations Consolidated (Unaudited; in millions) Net sales $ 319.2 $ 6,151.3 $ 10,925.4 $ (3,909.1 ) $ 13,486.8 Cost of sales 465.1 5,549.0 10,052.7 (3,909.1 ) 12,157.7 Selling, general and administrative expenses 197.5 50.7 192.6 — 440.8 Intercompany operating (income) expense, net (331.1 ) 204.1 127.0 — — Amortization of intangible assets 1.3 15.6 22.6 — 39.5 Interest expense 54.5 18.7 (6.9 ) — 66.3 Other expense, net 26.0 1.5 32.9 — 60.4 Consolidated income (loss) before income taxes and equity in net income of affiliates and subsidiaries (94.1 ) 311.7 504.5 — 722.1 Provision for income taxes (32.1 ) 116.5 126.5 — 210.9 Equity in net income of affiliates 1.0 (2.1 ) (30.6 ) — (31.7 ) Equity in net income of subsidiaries (573.2 ) (274.1 ) — 847.3 — Consolidated net income 510.2 471.4 408.6 (847.3 ) 542.9 Less: Net income attributable to noncontrolling interests — — 32.7 — 32.7 Net income attributable to Lear $ 510.2 $ 471.4 $ 375.9 $ (847.3 ) $ 510.2 Consolidated comprehensive income $ 325.8 $ 443.4 $ 238.5 $ (651.7 ) $ 356.0 Less: Comprehensive income attributable to noncontrolling interests — — 30.2 — 30.2 Comprehensive income attributable to Lear $ 325.8 $ 443.4 $ 208.3 $ (651.7 ) $ 325.8 Nine Months Ended September 27, 2014 Lear Guarantors Non- guarantors Eliminations Consolidated (Unaudited; in millions) Net sales $ 351.3 $ 5,252.5 $ 11,189.0 $ (3,615.2 ) $ 13,177.6 Cost of sales 496.5 4,789.5 10,406.0 (3,615.2 ) 12,076.8 Selling, general and administrative expenses 163.0 34.3 205.5 — 402.8 Intercompany operating (income) expense, net (331.4 ) 212.6 118.8 — — 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 (loss) 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 — — 23.0 — 23.0 Comprehensive income attributable to Lear $ 309.2 $ 328.9 $ 218.9 $ (547.8 ) $ 309.2 Nine Months Ended September 26, 2015 Lear Guarantors Non- guarantors Eliminations Consolidated (Unaudited; in millions) Net Cash Provided by (Used in) Operating Activities $ 109.3 $ 86.4 $ 623.8 $ (133.5 ) $ 686.0 Cash Flows from Investing Activities: Additions to property, plant and equipment (26.4 ) (79.8 ) (221.5 ) — (327.7 ) Acquisition of Eagle Ottawa, net of cash acquired and use of $350 million restricted cash (see non-cash investing activities below) (Note 2) (485.5 ) 1.2 19.0 — (465.3 ) Intercompany transactions 385.4 (21.9 ) 24.2 (387.7 ) — Other, net (31.1 ) 7.8 12.7 — (10.6 ) Net cash used in investing activities (157.6 ) (92.7 ) (165.6 ) (387.7 ) (803.6 ) Cash Flows from Financing Activities: Credit agreement borrowings 500.0 — — — 500.0 Credit agreement repayments (3.1 ) — — — (3.1 ) Repurchase of senior notes, net of use of $250 million restricted cash in 2015 (see non-cash financing activities below) (Note 8) (5.0 ) — — — (5.0 ) Repurchase of common stock (383.0 ) — — — (383.0 ) Dividends paid to Lear Corporation stockholders (60.0 ) — — — (60.0 ) Dividends paid to noncontrolling interests — — (16.2 ) — (16.2 ) Intercompany transactions 30.4 6.4 (558.0 ) 521.2 — Other, net (53.5 ) — (0.1 ) (53.6 ) Net cash provided by (used in) financing activities 25.8 6.4 (574.3 ) 521.2 (20.9 ) Effect of foreign currency translation — — (32.8 ) — (32.8 ) Net Change in Cash and Cash Equivalents (22.5 ) 0.1 (148.9 ) — (171.3 ) Cash and Cash Equivalents as of Beginning of Period 377.8 — 716.3 — 1,094.1 Cash and Cash Equivalents as of End of Period $ 355.3 $ 0.1 $ 567.4 $ — $ 922.8 Non-cash Investing Activities: Cash restricted for use — acquisition of Eagle Ottawa $ (350.0 ) $ — $ — $ — $ (350.0 ) Non-cash Financing Activities: Cash restricted for use — repurchase of senior notes $ (250.0 ) $ — $ — $ — $ (250.0 ) Nine Months Ended September 27, 2014 Lear Guarantors Non- guarantors Eliminations Consolidated (Unaudited; in millions) Net Cash Provided by (Used in) Operating Activities $ 53.3 $ 14.2 $ 350.1 $ (5.9 ) $ 411.7 Cash Flows from Investing Activities: Additions to property, plant and equipment (10.0 ) (57.2 ) (213.6 ) — (280.8 ) Intercompany transactions 255.5 (35.3 ) 1.9 (222.1 ) — Other, net (5.9 ) 15.3 (18.4 ) — (9.0 ) Net cash provided by (used in) investing activities 239.6 (77.2 ) (230.1 ) (222.1 ) (289.8 ) Cash Flows from Financing Activities: Proceeds from the issuance of senior notes 325.0 — — — 325.0 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 ) Intercompany transactions (8.1 ) 63.0 (282.9 ) 228.0 — Other, net (21.7 ) — (17.5 ) — (39.2 ) Net cash provided by (used in) financing activities (344.7 ) 63.0 (317.9 ) 228.0 (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 — 1,137.7 Cash and Cash Equivalents as of End of Period $ 291.7 $ 0.1 $ 580.9 $ — $ 872.7 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 Credit Agreement 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 $500 million in aggregate principal amount of 4.75% senior unsecured notes due 2023, $325 million in aggregate principal amount of 5.375% senior unsecured notes due 2024 and $650 million in aggregate principal amount of 5.25% senior unsecured notes due 2025. The Guarantors include Albert Trostel & Sons Company, Eagle Ottawa North America, LLC, 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 2014 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 26, 2015 and September 27, 2014 , $33.4 million and $30.7 million , respectively, of selling, general and administrative expenses were allocated from Lear. During the nine months ended September 26, 2015 and September 27, 2014 , $97.2 million and $90.5 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): September 26, 2015 December 31, 2014 Credit agreement — Term Loan Facility $ 496.9 $ — Senior notes 1,475.0 1,718.7 1,971.9 1,718.7 Less — Current portion (15.6 ) (243.7 ) Long-term debt $ 1,956.3 $ 1,475.0

Basis of Presentation (Policies

Basis of Presentation (Policies)	9 Months Ended
	Sep. 26, 2015
Accounting Policies [Abstract]
Consolidation	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.
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 26, 2015 .
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 2015 and 2014 , the Company capitalized $115.9 million and $143.0 million , respectively, of pre-production E&D costs for which reimbursement is contractually guaranteed by the customer. During the first nine months of 2015 and 2014 , the Company also capitalized $74.8 million and $118.2 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.
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.
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 26, 2015 . 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.
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). For a fair value hedge, both the effective and ineffective portions of the change in the fair value of the derivative are recorded in earnings and reflected in the consolidated statement of income on the same line as the gain or loss on the hedged item attributable to the hedged risk. For a cash flow hedge, the effective portion of the change in the fair value of the derivative is recorded in accumulated other comprehensive loss in the consolidated balance sheet. When the underlying hedged transaction is realized, the gain or loss included in accumulated other comprehensive loss is recorded in earnings and reflected in the consolidated statement of income on the same line as the gain or loss on the hedged item attributable to the hedged risk. For a net investment hedge, the effective portion of the change in the fair value of the derivative is recorded in cumulative translation adjustment, which is a component of accumulated other comprehensive loss in the consolidated balance sheet. In addition, for both cash flow and net investment hedges, changes in the fair value of the derivative that are excluded from the Company’s effectiveness assessments and the ineffective portion of changes in the fair value of the derivative are recorded in earnings and reflected in the consolidated statement of income as other expense, net. 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. 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 26, 2015 and December 31, 2014 , 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.
Fair value of financial instruments	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.
New accounting pronouncements	Discontinued Operations The Financial Accounting Standards Board ("FASB") issued Accounting Standards Update ("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 were effective as of January 1, 2015, and the effects of adoption were not significant. 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 were to be effective as of January 1, 2017; however, in August 2015, the FASB issued ASU 2015-14 deferring the effective date to January 1, 2018. The standard 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 December 31, 2016, and are not expected to significantly impact the Company. Extraordinary Items The FASB issued ASU 2015-01, "Income Statement — Extraordinary and Unusual Items," which eliminates the concept of extraordinary items. The provisions of this update are effective as of January 1, 2016, and are not expected to significantly impact the Company. Simplifying the Presentation of Debt Issuance Costs The FASB issued ASU 2015-03, "Interest — Imputation of Interest (Subtopic 835-30): Simplifying the Presentation of Debt Issuance Costs," which requires debt issuance costs to be recorded as a direct reduction of the debt liability on the balance sheet rather than as an asset. The FASB also issued ASU 2015-15, "Interest — Imputation of Interest (Subtopic 835-30): Presentation and Subsequent Measurement of Debt Issuance Costs Associated with Line-of-Credit Arrangements — Amendments to SEC Paragraphs Pursuant to Staff Announcement at June 18, 2015 EITF Meeting (SEC Update)," which allows costs of securing a revolving line of credit to continue to be presented as an asset. The provisions of these updates are effective as of January 1, 2016 (with early adoption permitted) and are not expected to significantly impact the Company. Consolidation The FASB issued ASU 2015-02, "Amendments to the Consolidation Analysis," which provides guidance related to the application of both the variable interest and voting interest consolidation models. The provisions of this update are effective as of January 1, 2016. The Company is currently evaluating the impact of this update. Inventory The FASB issued ASU 2015-11, "Simplifying the Measurement of Inventory," which requires entities to measure inventory at the lower of cost or net realizable value rather than at the lower of cost or market. The provisions of this update are effective as of January 1, 2017 (with early adoption permitted) and are not expected to significantly impact the Company. Business Combinations The FASB issued ASU 2015-16, "Simplifying the Accounting for Measurement-Period Adjustments," which eliminates the requirement for an acquirer in a business combination to account for measurement-period adjustments retrospectively. The provisions of this update are effective as of January 1, 2016 (with early adoption permitted) and are not expected to significantly impact the Company.

Acquisition (Tables)

Acquisition (Tables)	9 Months Ended
	Sep. 26, 2015
Business Combinations [Abstract]
Preliminary Purchase Price and Related Allocation	The preliminary purchase price and related allocation are shown below (in millions): Purchase price paid, net of cash acquired $ 815.3 Acquisition date contingent consideration 20.1 Net purchase price $ 835.4 Property, plant and equipment $ 141.4 Other assets purchased and liabilities assumed, net 137.4 Goodwill 345.3 Intangible assets 211.3 Preliminary purchase price allocation $ 835.4

Restructuring (Tables)

Restructuring (Tables)	9 Months Ended
	Sep. 26, 2015
Restructuring and Related Activities [Abstract]
Summary of Restructuring Activity	A summary of 2015 activity, excluding pension benefit plan curtailment charges of $7.7 million , is shown below (in millions): Accrual as of 2015 Utilization Accrual as of January 1, 2015 Charges Cash Non-cash September 26, 2015 Employee termination benefits $ 45.1 $ 55.6 $ (35.9 ) $ — $ 64.8 Asset impairment charges — 1.6 — (1.6 ) — Contract termination costs 5.1 1.6 (1.4 ) — 5.3 Other related costs — 5.2 (3.3 ) (1.9 ) — Total $ 50.2 $ 64.0 $ (40.6 ) $ (3.5 ) $ 70.1

Inventories (Tables)

Inventories (Tables)	9 Months Ended
	Sep. 26, 2015
Inventory Disclosure [Abstract]
Summary of Inventories	A summary of inventories is shown below (in millions): September 26, December 31, 2014 Raw materials $ 782.2 $ 668.3 Work-in-process 103.2 45.6 Finished goods 157.9 139.8 Inventories $ 1,043.3 $ 853.7

Pre-Production Costs Related 29

Pre-Production Costs Related to Long-Term Supply Agreements (Tables)	9 Months Ended
	Sep. 26, 2015
Deferred Costs, Capitalized, Prepaid, and Other Assets Disclosure [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): September 26, 2015 December 31, 2014 Current $ 145.9 $ 121.1 Long-term 48.0 47.6 Recoverable customer E&D and tooling $ 193.9 $ 168.7

Long-Term Assets (Tables)

Long-Term Assets (Tables)	9 Months Ended
	Sep. 26, 2015
Property, Plant and Equipment [Abstract]
Summary of Property, Plant and Equipment	A summary of property, plant and equipment is shown below (in millions): September 26, December 31, 2014 Land $ 116.3 $ 105.2 Buildings and improvements 561.8 523.5 Machinery and equipment 2,051.2 1,847.0 Construction in progress 219.9 186.9 Total property, plant and equipment 2,949.2 2,662.6 Less – accumulated depreciation (1,167.3 ) (1,037.9 ) Property, plant and equipment, net $ 1,781.9 $ 1,624.7

Goodwill (Tables)

Goodwill (Tables)	9 Months Ended
	Sep. 26, 2015
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 26, 2015 , is shown below (in millions): Balance at January 1, 2015 $ 726.2 Acquisition of Eagle Ottawa 345.3 Foreign currency translation and other (10.4 ) Balance at September 26, 2015 $ 1,061.1

Debt (Tables)

Debt (Tables)	9 Months Ended
	Sep. 26, 2015
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): September 26, 2015 December 31, 2014 Long-Term Debt Weighted Average Interest Rate Long-Term Debt Weighted Average Interest Rate Credit Agreement — Term Loan Facility $ 496.9 1.65% $ — N/A 8.125% Senior Notes due 2020 — N/A 243.7 8.25% 4.75% Senior Notes due 2023 500.0 4.75% 500.0 4.75% 5.375% Senior Notes due 2024 325.0 5.375% 325.0 5.375% 5.25% Senior Notes due 2025 650.0 5.25% 650.0 5.25% Other 7.6 N/A — N/A 1,979.5 1,718.7 Less — Current portion (16.9 ) (243.7 ) Long-term debt $ 1,962.6 $ 1,475.0

Pension and Other Postretirem33

Pension and Other Postretirement Benefit Plans (Tables)	9 Months Ended
	Sep. 26, 2015
Pension plans, defined benefit
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Components of Net Periodic Benefit Cost	The components of the Company’s net periodic pension benefit cost (credit) are shown below (in millions): Three Months Ended Nine Months Ended September 26, 2015 September 27, 2014 September 26, 2015 September 27, 2014 U.S. Foreign U.S. Foreign U.S. Foreign U.S. Foreign Service cost $ 1.1 $ 1.8 $ 0.9 $ 2.2 $ 3.5 $ 6.5 $ 2.7 $ 6.5 Interest cost 7.2 4.1 7.2 5.1 21.5 13.0 21.4 15.4 Expected return on plan assets (9.9 ) (6.3 ) (9.6 ) (6.9 ) (29.6 ) (20.3 ) (28.6 ) (20.4 ) Amortization of actuarial (gain) loss 0.7 1.0 (0.1 ) 0.4 2.0 3.2 (0.2 ) 1.0 Curtailment loss — — — — — 7.7 — — Settlement loss 0.1 — — — 0.2 — 0.1 — Net periodic benefit cost (credit) $ (0.8 ) $ 0.6 $ (1.6 ) $ 0.8 $ (2.4 ) $ 10.1 $ (4.6 ) $ 2.5
Other postretirement benefit plan
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
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 26, 2015 September 27, 2014 September 26, 2015 September 27, 2014 U.S. Foreign U.S. Foreign U.S. Foreign U.S. Foreign Service cost $ — $ 0.1 $ — $ 0.3 $ 0.1 $ 0.6 $ 0.1 $ 0.7 Interest cost 0.8 0.4 1.0 0.5 2.3 1.2 3.0 1.5 Amortization of actuarial (gain) loss (0.3 ) 0.1 (0.1 ) (0.1 ) (0.9 ) 0.4 (0.5 ) — Amortization of prior service credit — (0.1 ) — (0.1 ) — (0.2 ) — (0.3 ) Special termination benefits — — — 0.2 — — — 0.4 Net periodic benefit cost $ 0.5 $ 0.5 $ 0.9 $ 0.8 $ 1.5 $ 2.0 $ 2.6 $ 2.3

Other Expense, Net (Tables)

Other Expense, Net (Tables)	9 Months Ended
	Sep. 26, 2015
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 26, September 27, September 26, September 27, Other expense $ 21.8 $ 16.4 $ 62.7 $ 63.0 Other income (0.1 ) (5.3 ) (2.3 ) (5.9 ) Other expense, net $ 21.7 $ 11.1 $ 60.4 $ 57.1

Net Income Per Share Attribut35

Net Income Per Share Attributable to Lear (Tables)	9 Months Ended
	Sep. 26, 2015
Earnings Per Share [Abstract]
Summary of Information Used to Compute Basic and Diluted Net Income 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 26, September 27, September 26, September 27, Net income attributable to Lear $ 181.0 $ 140.1 $ 510.2 $ 410.6 Average common shares outstanding 76,259,209 79,974,811 77,315,584 80,652,376 Dilutive effect of common stock equivalents 1,156,893 1,428,414 861,847 1,374,751 Average diluted shares outstanding 77,416,102 81,403,225 78,177,431 82,027,127 Basic net income per share attributable to Lear $ 2.37 $ 1.75 $ 6.60 $ 5.09 Diluted net income per share attributable to Lear $ 2.34 $ 1.72 $ 6.53 $ 5.01

Comprehensive Income and Equi36

Comprehensive Income and Equity (Tables)	9 Months Ended
	Sep. 26, 2015
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 26, 2015 , are shown below (in millions): Three Months Ended September 26, 2015 Nine Months Ended September 26, 2015 Equity Lear Corporation Stockholders' Equity Non- controlling Interests Equity Lear Corporation Stockholders' Equity Non- controlling Interests Beginning equity balance $ 2,978.3 $ 2,899.4 $ 78.9 $ 3,029.3 $ 2,958.8 $ 70.5 Stock-based compensation transactions 13.8 13.8 — (1.4 ) (1.4 ) — Repurchase of common stock (148.2 ) (148.2 ) — (383.0 ) (383.0 ) — Dividends declared to Lear Corporation stockholders (19.5 ) (19.5 ) — (59.9 ) (59.9 ) — Dividends paid to noncontrolling interests (4.3 ) — (4.3 ) (16.2 ) — (16.2 ) Comprehensive income: Net income 193.3 181.0 12.3 542.9 510.2 32.7 Other comprehensive loss, net of tax: Defined benefit plan adjustments 4.7 4.7 — 14.7 14.7 — Derivative instruments and hedging activities (16.1 ) (16.1 ) — (14.3 ) (14.3 ) — Foreign currency translation adjustments (77.2 ) (74.8 ) (2.4 ) (187.3 ) (184.8 ) (2.5 ) Other comprehensive loss (88.6 ) (86.2 ) (2.4 ) (186.9 ) (184.4 ) (2.5 ) Comprehensive income 104.7 94.8 9.9 356.0 325.8 30.2 Ending equity balance $ 2,924.8 $ 2,840.3 $ 84.5 $ 2,924.8 $ 2,840.3 $ 84.5 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 Corporation Stockholders' Equity Non- controlling Interests Equity Lear Corporation Stockholders' Equity Non- controlling Interests Beginning equity balance $ 3,221.2 $ 3,145.8 $ 75.4 $ 3,149.5 $ 3,045.9 $ 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 ) Acquisition 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 23.0 Ending equity balance $ 3,155.8 $ 3,081.9 $ 73.9 $ 3,155.8 $ 3,081.9 $ 73.9
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 26, 2015 , is shown below (in millions): Three Months Ended Nine Months Ended Defined benefit plan adjustments: Balance at beginning of period $ (209.2 ) $ (219.2 ) Reclassification adjustments (net of tax expense of $0.3 million and $1.2 million for the three and nine months ended September 26, 2015, respectively) 1.2 3.5 Other comprehensive income recognized during the period (net of tax expense of $— million and $1.1million for the three and nine months ended September 26, 2015, respectively) 3.5 11.2 Balance at end of period $ (204.5 ) $ (204.5 ) Derivative instruments and hedging activities: Balance at beginning of period $ (31.4 ) $ (33.2 ) Reclassification adjustments (net of tax expense of $4.4 million and $7.6 million for the three and nine months ended September 26, 2015, respectively) 8.1 16.8 Other comprehensive loss recognized during the period (net of tax benefit of $10.1 million and $12.6 million for the three and nine months ended September 26, 2015, respectively) (24.2 ) (31.1 ) Balance at end of period $ (47.5 ) $ (47.5 ) Foreign currency translation adjustments: Balance at beginning of period $ (359.6 ) $ (249.6 ) Other comprehensive loss recognized during the period (net of tax benefit of $— million and $4.0 million for the three and nine months ended September 26, 2015, respectively) (74.8 ) (184.8 ) Balance at end of period $ (434.4 ) $ (434.4 ) 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 September 27, 2014 Nine Months Ended Defined benefit plan adjustments: Balance at beginning of period $ (104.4 ) $ (104.5 ) Reclassification adjustments (net of tax impact of $— million for the three and nine months ended September 27, 2014) — 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 (net of tax benefit of $0.9 million and $2.1 million for the three and nine months ended September 27, 2014, respectively) (2.3 ) (5.6 ) Other comprehensive income (loss) recognized during the period (net of tax expense (benefit) of ($2.0) million and $0.9 million for the three and nine months ended September 27, 2014, respectively) (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 (net of tax benefit of $3.1 and $3.4 million for the three and nine months ended September 27, 2014, respectively) (90.4 ) (98.2 ) Balance at end of period $ (154.5 ) $ (154.5 )

Legal and Other Contingencies (

Legal and Other Contingencies (Tables)	9 Months Ended
	Sep. 26, 2015
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 26, 2015 , is shown below (in millions): Balance at January 1, 2015 $ 28.9 Expense, net (including changes in estimates) 4.8 Settlements (6.7 ) Foreign currency translation and other (0.8 ) Balance at September 26, 2015 $ 26.2

Segment Reporting (Tables)

Segment Reporting (Tables)	9 Months Ended
	Sep. 26, 2015
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 26, 2015 Seating Electrical Other Consolidated Revenues from external customers $ 3,357.1 $ 973.2 $ — $ 4,330.3 Segment earnings (1) 234.2 132.6 (64.2 ) 302.6 Depreciation and amortization 60.2 25.4 2.4 88.0 Capital expenditures 75.6 26.7 12.5 114.8 Total assets 6,132.9 1,674.6 1,831.2 9,638.7 Three Months Ended September 27, 2014 Seating Electrical Other Consolidated Revenues from external customers $ 3,188.4 $ 1,044.3 $ — $ 4,232.7 Segment earnings (1) 154.9 136.7 (67.1 ) 224.5 Depreciation and amortization 50.8 27.1 2.0 79.9 Capital expenditures 63.3 24.8 3.6 91.7 Total assets 5,223.9 1,702.9 1,764.4 8,691.2 Nine Months Ended September 26, 2015 Seating Electrical Other Consolidated Revenues from external customers $ 10,419.8 $ 3,067.0 $ — $ 13,486.8 Segment earnings (1) 644.8 411.5 (207.5 ) 848.8 Depreciation and amortization 177.1 73.6 6.7 257.4 Capital expenditures 232.5 75.5 19.7 327.7 Total assets 6,132.9 1,674.6 1,831.2 9,638.7 Nine Months Ended September 27, 2014 Seating Electrical Other Consolidated Revenues from external customers $ 9,857.9 $ 3,319.7 $ — $ 13,177.6 Segment earnings (1) 471.3 413.3 (212.0 ) 672.6 Depreciation and amortization 148.7 78.0 5.9 232.6 Capital expenditures 192.8 82.2 5.8 280.8 Total assets 5,223.9 1,702.9 1,764.4 8,691.2 (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 26, September 27, September 26, September 27, Segment earnings $ 302.6 $ 224.5 $ 848.8 $ 672.6 Interest expense 21.4 15.7 66.3 47.1 Other expense, net 21.7 11.1 60.4 57.1 Consolidated income before provision for income taxes and equity in net income of affiliates $ 259.5 $ 197.7 $ 722.1 $ 568.4

Financial Instruments (Tables)

Financial Instruments (Tables)	9 Months Ended
	Sep. 26, 2015
Derivative Instruments and Hedging Activities Disclosures [Line Items]
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 26, 2015 and December 31, 2014 , are shown below (in millions): September 26, December 31, Contracts qualifying for hedge accounting: Other current assets $ 9.3 $ 6.8 Other long-term assets 0.7 0.1 Other current liabilities (54.4 ) (38.5 ) Other long-term liabilities (12.3 ) (6.1 ) (56.7 ) (37.7 ) Contracts not qualifying for hedge accounting: Other current assets 4.2 2.1 Other current liabilities (2.4 ) (1.0 ) 1.8 1.1 $ (54.9 ) $ (36.6 )
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 26, 2015 and December 31, 2014 , are shown below (in millions): September 26, 2015 Frequency Asset (Liability) Valuation Technique Level 1 Level 2 Level 3 Foreign currency derivative contracts, net Recurring $ (54.9 ) Market/ Income $ — $ (54.9 ) $ — December 31, 2014 Frequency Asset (Liability) Valuation Technique Level 1 Level 2 Level 3 Foreign currency derivative contracts, net Recurring $ (36.6 ) Market/ Income $ — $ (36.6 ) $ —
Foreign exchange contract
Derivative Instruments and Hedging Activities Disclosures [Line Items]
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 26, September 27, September 26, September 27, Contracts qualifying for hedge accounting: (Losses) gains recognized in accumulated other comprehensive loss $ (34.2 ) $ (7.7 ) $ (43.4 ) $ 2.8 Losses (gains) reclassified from accumulated other comprehensive loss 12.5 (3.2 ) 24.4 (7.7 ) Comprehensive loss $ (21.7 ) $ (10.9 ) $ (19.0 ) $ (4.9 )

Supplemental Guarantor Conden40

Supplemental Guarantor Condensed Consolidating Financial Statements (Tables)	9 Months Ended
	Sep. 26, 2015
Condensed Financial Information of Parent Company Only Disclosure [Abstract]
Schedule of Condensed Balance Sheet	September 26, 2015 Lear Guarantors Non- guarantors Eliminations Consolidated (Unaudited; in millions) ASSETS CURRENT ASSETS: Cash and cash equivalents $ 355.3 $ 0.1 $ 567.4 $ — $ 922.8 Accounts receivable 64.8 729.6 2,165.5 — 2,959.9 Inventories 3.6 439.9 599.8 — 1,043.3 Intercompany accounts 49.2 117.4 — (166.6 ) — Other 163.1 92.3 456.6 (6.2 ) 705.8 Total current assets 636.0 1,379.3 3,789.3 (172.8 ) 5,631.8 LONG-TERM ASSETS: Property, plant and equipment, net 121.6 407.5 1,252.8 — 1,781.9 Goodwill 39.9 691.6 329.6 — 1,061.1 Investments in subsidiaries 3,054.7 1,986.6 — (5,041.3 ) — Intercompany loans receivable 945.6 190.5 188.4 (1,324.5 ) — Other 587.1 222.2 464.9 (110.3 ) 1,163.9 Total long-term assets 4,748.9 3,498.4 2,235.7 (6,476.1 ) 4,006.9 Total assets $ 5,384.9 $ 4,877.7 $ 6,025.0 $ (6,648.9 ) $ 9,638.7 LIABILITIES AND EQUITY CURRENT LIABILITIES: Accounts payable and drafts $ 77.0 $ 761.3 $ 1,738.1 $ — $ 2,576.4 Accrued liabilities 147.2 304.3 1,017.6 (6.2 ) 1,462.9 Intercompany accounts — — 166.6 (166.6 ) — Current portion of long-term debt 15.6 — 1.3 — 16.9 Total current liabilities 239.8 1,065.6 2,923.6 (172.8 ) 4,056.2 LONG-TERM LIABILITIES: Long-term debt 1,956.3 — 6.3 — 1,962.6 Intercompany loans payable 169.3 645.7 509.5 (1,324.5 ) — Other 179.2 271.6 354.6 (110.3 ) 695.1 Total long-term liabilities 2,304.8 917.3 870.4 (1,434.8 ) 2,657.7 EQUITY: Lear Corporation stockholders’ equity 2,840.3 2,894.8 2,146.5 (5,041.3 ) 2,840.3 Noncontrolling interests — — 84.5 — 84.5 Equity 2,840.3 2,894.8 2,231.0 (5,041.3 ) 2,924.8 Total liabilities and equity $ 5,384.9 $ 4,877.7 $ 6,025.0 $ (6,648.9 ) $ 9,638.7 December 31, 2014 Lear Guarantors Non- guarantors Eliminations Consolidated (In millions) ASSETS CURRENT ASSETS: Cash and cash equivalents $ 377.8 $ — $ 716.3 $ — $ 1,094.1 Accounts receivable 53.9 459.0 1,958.8 — 2,471.7 Inventories 1.8 348.1 503.8 — 853.7 Intercompany accounts 49.6 40.7 — (90.3 ) — Other 416.9 76.2 467.0 — 960.1 Total current assets 900.0 924.0 3,645.9 (90.3 ) 5,379.6 LONG-TERM ASSETS: Property, plant and equipment, net 106.4 334.5 1,183.8 — 1,624.7 Goodwill 23.5 401.0 301.7 — 726.2 Investments in subsidiaries 2,010.6 1,815.7 — (3,826.3 ) — Intercompany loans receivable 1,268.1 168.6 212.6 (1,649.3 ) — Other 928.8 65.9 475.2 (50.2 ) 1,419.7 Total long-term assets 4,337.4 2,785.7 2,173.3 (5,525.8 ) 3,770.6 Total assets $ 5,237.4 $ 3,709.7 $ 5,819.2 $ (5,616.1 ) $ 9,150.2 LIABILITIES AND EQUITY CURRENT LIABILITIES: Accounts payable and drafts $ 91.1 $ 687.7 $ 1,746.5 $ — $ 2,525.3 Accrued liabilities 138.1 203.9 846.8 — 1,188.8 Intercompany accounts — — 90.3 (90.3 ) — Current portion of long-term debt 243.7 — — — 243.7 Total current liabilities 472.9 891.6 2,683.6 (90.3 ) 3,957.8 LONG-TERM LIABILITIES: Long-term debt 1,475.0 — — — 1,475.0 Intercompany loans payable 138.9 698.8 811.6 (1,649.3 ) — Other 191.8 198.0 348.5 (50.2 ) 688.1 Total long-term liabilities 1,805.7 896.8 1,160.1 (1,699.5 ) 2,163.1 EQUITY: Lear Corporation stockholders’ equity 2,958.8 1,921.3 1,905.0 (3,826.3 ) 2,958.8 Noncontrolling interests — — 70.5 — 70.5 Equity 2,958.8 1,921.3 1,975.5 (3,826.3 ) 3,029.3 Total liabilities and equity $ 5,237.4 $ 3,709.7 $ 5,819.2 $ (5,616.1 ) $ 9,150.2
Schedule of Condensed Income Statement	Three Months Ended September 26, 2015 Lear Guarantors Non- guarantors Eliminations Consolidated (Unaudited; in millions) Net sales $ 106.3 $ 2,044.1 $ 3,433.1 $ (1,253.2 ) $ 4,330.3 Cost of sales 146.9 1,824.3 3,159.1 (1,253.2 ) 3,877.1 Selling, general and administrative expenses 74.5 2.9 60.2 — 137.6 Intercompany operating (income) expense, net (73.7 ) 50.0 23.7 — — Amortization of intangible assets 0.5 5.2 7.3 — 13.0 Interest expense 16.4 6.5 (1.5 ) — 21.4 Other expense, net 12.6 2.8 6.3 — 21.7 Consolidated income (loss) before income taxes and equity in net income of affiliates and subsidiaries (70.9 ) 152.4 178.0 — 259.5 Provision for income taxes (26.3 ) 53.5 48.9 — 76.1 Equity in net income of affiliates (0.4 ) (1.0 ) (8.5 ) — (9.9 ) Equity in net income of subsidiaries (225.2 ) (101.9 ) — 327.1 — Consolidated net income 181.0 201.8 137.6 (327.1 ) 193.3 Less: Net income attributable to noncontrolling interests — — 12.3 — 12.3 Net income attributable to Lear $ 181.0 $ 201.8 $ 125.3 $ (327.1 ) $ 181.0 Consolidated comprehensive income $ 94.8 $ 187.5 $ 63.0 $ (240.6 ) $ 104.7 Less: Comprehensive income attributable to noncontrolling interests — — 9.9 — 9.9 Comprehensive income attributable to Lear $ 94.8 $ 187.5 $ 53.1 $ (240.6 ) $ 94.8 Three Months Ended September 27, 2014 Lear Guarantors Non- guarantors Eliminations Consolidated (Unaudited; in millions) Net sales $ 120.5 $ 1,802.7 $ 3,503.3 $ (1,193.8 ) $ 4,232.7 Cost of sales 165.9 1,642.6 3,256.8 (1,193.8 ) 3,871.5 Selling, general and administrative expenses 47.6 14.3 66.2 — 128.1 Intercompany operating (income) expense, net (83.2 ) 73.3 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 (loss) 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 ) 27.0 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 Nine Months Ended September 26, 2015 Lear Guarantors Non- guarantors Eliminations Consolidated (Unaudited; in millions) Net sales $ 319.2 $ 6,151.3 $ 10,925.4 $ (3,909.1 ) $ 13,486.8 Cost of sales 465.1 5,549.0 10,052.7 (3,909.1 ) 12,157.7 Selling, general and administrative expenses 197.5 50.7 192.6 — 440.8 Intercompany operating (income) expense, net (331.1 ) 204.1 127.0 — — Amortization of intangible assets 1.3 15.6 22.6 — 39.5 Interest expense 54.5 18.7 (6.9 ) — 66.3 Other expense, net 26.0 1.5 32.9 — 60.4 Consolidated income (loss) before income taxes and equity in net income of affiliates and subsidiaries (94.1 ) 311.7 504.5 — 722.1 Provision for income taxes (32.1 ) 116.5 126.5 — 210.9 Equity in net income of affiliates 1.0 (2.1 ) (30.6 ) — (31.7 ) Equity in net income of subsidiaries (573.2 ) (274.1 ) — 847.3 — Consolidated net income 510.2 471.4 408.6 (847.3 ) 542.9 Less: Net income attributable to noncontrolling interests — — 32.7 — 32.7 Net income attributable to Lear $ 510.2 $ 471.4 $ 375.9 $ (847.3 ) $ 510.2 Consolidated comprehensive income $ 325.8 $ 443.4 $ 238.5 $ (651.7 ) $ 356.0 Less: Comprehensive income attributable to noncontrolling interests — — 30.2 — 30.2 Comprehensive income attributable to Lear $ 325.8 $ 443.4 $ 208.3 $ (651.7 ) $ 325.8 Nine Months Ended September 27, 2014 Lear Guarantors Non- guarantors Eliminations Consolidated (Unaudited; in millions) Net sales $ 351.3 $ 5,252.5 $ 11,189.0 $ (3,615.2 ) $ 13,177.6 Cost of sales 496.5 4,789.5 10,406.0 (3,615.2 ) 12,076.8 Selling, general and administrative expenses 163.0 34.3 205.5 — 402.8 Intercompany operating (income) expense, net (331.4 ) 212.6 118.8 — — 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 (loss) 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 — — 23.0 — 23.0 Comprehensive income attributable to Lear $ 309.2 $ 328.9 $ 218.9 $ (547.8 ) $ 309.2
Schedule of Condensed Cash Flow Statement	Nine Months Ended September 26, 2015 Lear Guarantors Non- guarantors Eliminations Consolidated (Unaudited; in millions) Net Cash Provided by (Used in) Operating Activities $ 109.3 $ 86.4 $ 623.8 $ (133.5 ) $ 686.0 Cash Flows from Investing Activities: Additions to property, plant and equipment (26.4 ) (79.8 ) (221.5 ) — (327.7 ) Acquisition of Eagle Ottawa, net of cash acquired and use of $350 million restricted cash (see non-cash investing activities below) (Note 2) (485.5 ) 1.2 19.0 — (465.3 ) Intercompany transactions 385.4 (21.9 ) 24.2 (387.7 ) — Other, net (31.1 ) 7.8 12.7 — (10.6 ) Net cash used in investing activities (157.6 ) (92.7 ) (165.6 ) (387.7 ) (803.6 ) Cash Flows from Financing Activities: Credit agreement borrowings 500.0 — — — 500.0 Credit agreement repayments (3.1 ) — — — (3.1 ) Repurchase of senior notes, net of use of $250 million restricted cash in 2015 (see non-cash financing activities below) (Note 8) (5.0 ) — — — (5.0 ) Repurchase of common stock (383.0 ) — — — (383.0 ) Dividends paid to Lear Corporation stockholders (60.0 ) — — — (60.0 ) Dividends paid to noncontrolling interests — — (16.2 ) — (16.2 ) Intercompany transactions 30.4 6.4 (558.0 ) 521.2 — Other, net (53.5 ) — (0.1 ) (53.6 ) Net cash provided by (used in) financing activities 25.8 6.4 (574.3 ) 521.2 (20.9 ) Effect of foreign currency translation — — (32.8 ) — (32.8 ) Net Change in Cash and Cash Equivalents (22.5 ) 0.1 (148.9 ) — (171.3 ) Cash and Cash Equivalents as of Beginning of Period 377.8 — 716.3 — 1,094.1 Cash and Cash Equivalents as of End of Period $ 355.3 $ 0.1 $ 567.4 $ — $ 922.8 Non-cash Investing Activities: Cash restricted for use — acquisition of Eagle Ottawa $ (350.0 ) $ — $ — $ — $ (350.0 ) Non-cash Financing Activities: Cash restricted for use — repurchase of senior notes $ (250.0 ) $ — $ — $ — $ (250.0 ) Nine Months Ended September 27, 2014 Lear Guarantors Non- guarantors Eliminations Consolidated (Unaudited; in millions) Net Cash Provided by (Used in) Operating Activities $ 53.3 $ 14.2 $ 350.1 $ (5.9 ) $ 411.7 Cash Flows from Investing Activities: Additions to property, plant and equipment (10.0 ) (57.2 ) (213.6 ) — (280.8 ) Intercompany transactions 255.5 (35.3 ) 1.9 (222.1 ) — Other, net (5.9 ) 15.3 (18.4 ) — (9.0 ) Net cash provided by (used in) investing activities 239.6 (77.2 ) (230.1 ) (222.1 ) (289.8 ) Cash Flows from Financing Activities: Proceeds from the issuance of senior notes 325.0 — — — 325.0 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 ) Intercompany transactions (8.1 ) 63.0 (282.9 ) 228.0 — Other, net (21.7 ) — (17.5 ) — (39.2 ) Net cash provided by (used in) financing activities (344.7 ) 63.0 (317.9 ) 228.0 (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 — 1,137.7 Cash and Cash Equivalents as of End of Period $ 291.7 $ 0.1 $ 580.9 $ — $ 872.7
Long-Term Debt	A summary of long-term debt of Lear and the Guarantors on a combined basis is shown below (in millions): September 26, 2015 December 31, 2014 Credit agreement — Term Loan Facility $ 496.9 $ — Senior notes 1,475.0 1,718.7 1,971.9 1,718.7 Less — Current portion (15.6 ) (243.7 ) Long-term debt $ 1,956.3 $ 1,475.0

Basis of Presentation (Details)

Basis of Presentation (Details)	3 Months Ended
	Sep. 26, 2015
Accounting Policies [Abstract]
Quarterly interim results, duration of reporting calendar	91 days

Acquisition - Additional Inform

Acquisition - Additional Information (Details) - USD ($) $ in Millions	Jan. 05, 2015	Nov. 30, 2014	Sep. 26, 2015	Jun. 27, 2015	Sep. 27, 2014	Sep. 26, 2015	Sep. 27, 2014	Nov. 30, 2014	Dec. 31, 2014
Business Acquisition [Line Items]
Annual sales			$ 4,330.3		$ 4,232.7	$ 13,486.8	$ 13,177.6
Eagle Ottawa
Business Acquisition [Line Items]
Percentage of outstanding equity interests acquired	100.00%
Net purchase price	$ 835.4
Purchase price adjustments				$ 8
Cash paid	815.3
Contingent consideration	20.1
Restricted cash used to finance the acquisition	350
Undiscounted value of estimated contingent consideration	23.1
Contingent consideration paid, reflected as cash used in financing activities			$ 3.9
Intangible assets acquired, weighted average useful life						10 years
5.25% Senior Notes due 2025 | Eagle Ottawa
Business Acquisition [Line Items]
Restricted cash used to finance the acquisition	350
Eagle Ottawa
Business Acquisition [Line Items]
Annual sales								$ 1,000
Sales to Lear								$ 200
Pre-existing amounts payable for purchases of raw materials | Eagle Ottawa
Business Acquisition [Line Items]
Amounts payable to acquiree for purchases of raw materials as of the acquisition date	$ 45.7
Selling, general and administrative expenses | Eagle Ottawa
Business Acquisition [Line Items]
Transaction costs						$ 8.6
Senior notes | 5.25% Senior Notes due 2025
Business Acquisition [Line Items]
Proceeds from offering		$ 650
Long-term debt, stated coupon rate		5.25%	5.25%			5.25%		5.25%	5.25%
Term Loan Facility | Credit Agreement — Term Loan Facility
Business Acquisition [Line Items]
Term loan facility borrowings		$ 500

Acquisition - Preliminary Purch

Acquisition - Preliminary Purchase Price and Related Allocation (Details) - USD ($) $ in Millions	Jan. 05, 2015	Sep. 26, 2015	[1]	Dec. 31, 2014
Business Acquisition [Line Items]
Goodwill		$ 1,061.1		$ 726.2
Eagle Ottawa
Business Acquisition [Line Items]
Purchase price paid, net of cash acquired	$ 815.3
Acquisition date contingent consideration	20.1
Net purchase price	835.4
Property, plant and equipment	141.4
Other assets purchased and liabilities assumed, net	137.4
Goodwill	345.3
Intangible assets	211.3
Preliminary purchase price allocation	$ 835.4
[1]	Unaudited.

Restructuring - Additional Info

Restructuring - Additional Information (Detail) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Sep. 26, 2015	Sep. 27, 2014	Sep. 26, 2015	Sep. 27, 2014
Restructuring Cost and Reserve [Line Items]
Restructuring charges and pension benefit curtailment losses			$ 71.7
Restructuring charges			64
Expected restructuring cost	$ 27		27
Foreign pension
Restructuring Cost and Reserve [Line Items]
Pension benefit plan curtailment gains (charges)	$ 0	$ 0	(7.7)	$ 0
Employee termination benefits
Restructuring Cost and Reserve [Line Items]
Restructuring charges			55.6
Asset impairment charges
Restructuring Cost and Reserve [Line Items]
Restructuring charges			1.6	$ 0.1
Contract termination costs
Restructuring Cost and Reserve [Line Items]
Restructuring charges			1.6
Other related costs
Restructuring Cost and Reserve [Line Items]
Restructuring charges			5.2
Cost of sales
Restructuring Cost and Reserve [Line Items]
Restructuring charges and pension benefit curtailment losses			52.9
Selling, general and administrative expenses
Restructuring Cost and Reserve [Line Items]
Restructuring charges and pension benefit curtailment losses			16.9
Other expense, net
Restructuring Cost and Reserve [Line Items]
Restructuring charges and pension benefit curtailment losses			$ 1.9

Restructuring - Summary of Rest

Restructuring - Summary of Restructuring Activities (Detail) - USD ($) $ in Millions	9 Months Ended
	Sep. 26, 2015	Sep. 27, 2014
Restructuring Reserve [Roll Forward]
Accrual as of beginning of period	$ 50.2
2,015	64
Utilization cash	(40.6)
Utilization non-cash	(3.5)
Accrual as of end of period	70.1
Employee termination benefits
Restructuring Reserve [Roll Forward]
Accrual as of beginning of period	45.1
2,015	55.6
Utilization cash	(35.9)
Utilization non-cash	0
Accrual as of end of period	64.8
Asset impairment charges
Restructuring Reserve [Roll Forward]
Accrual as of beginning of period	0
2,015	1.6	$ 0.1
Utilization cash	0
Utilization non-cash	(1.6)
Accrual as of end of period	0
Contract termination costs
Restructuring Reserve [Roll Forward]
Accrual as of beginning of period	5.1
2,015	1.6
Utilization cash	(1.4)
Utilization non-cash	0
Accrual as of end of period	5.3
Other related costs
Restructuring Reserve [Roll Forward]
Accrual as of beginning of period	0
2,015	5.2
Utilization cash	(3.3)
Utilization non-cash	(1.9)
Accrual as of end of period	$ 0

Inventories (Detail)

Inventories (Detail) - USD ($) $ in Millions	Sep. 26, 2015		Dec. 31, 2014
Inventory Disclosure [Abstract]
Raw materials	$ 782.2		$ 668.3
Work-in-process	103.2		45.6
Finished goods	157.9		139.8
Inventories	$ 1,043.3	[1]	$ 853.7
[1]	Unaudited.

Pre-Production Costs Related 47

Pre-Production Costs Related to Long-Term Supply Agreements - Additional Information (Detail) - USD ($) $ in Millions	9 Months Ended
	Sep. 26, 2015	Sep. 27, 2014
Deferred Costs, Capitalized, Prepaid, and Other Assets Disclosure [Abstract]
Capitalized pre-production E&D costs	$ 115.9	$ 143
Capitalized pre-production tooling costs related to customer-owned tools	74.8	118.2
Cash collected related to E&D and tooling costs	$ 155.6	$ 247.2

Pre-Production Costs Related 48

Pre-Production Costs Related to Long-Term Supply Agreements - Classifications (Detail) - USD ($) $ in Millions	Sep. 26, 2015	Dec. 31, 2014
Pre Production Costs Related to Long Term Supply Arrangements [Line Items]
Recoverable customer E&D and tooling	$ 193.9	$ 168.7
Current
Pre Production Costs Related to Long Term Supply Arrangements [Line Items]
Recoverable customer E&D and tooling	145.9	121.1
Long-term
Pre Production Costs Related to Long Term Supply Arrangements [Line Items]
Recoverable customer E&D and tooling	$ 48	$ 47.6

Long-Term Assets - Additional I

Long-Term Assets - Additional Information (Detail) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Sep. 26, 2015	Sep. 27, 2014	Sep. 26, 2015	Sep. 27, 2014
Property, Plant and Equipment [Line Items]
Depreciation expense	$ 75	$ 71.3	$ 217.9	$ 207.2
Restructuring charges			64
Fixed asset impairment charges			0.5
Asset impairment charges
Property, Plant and Equipment [Line Items]
Restructuring charges			$ 1.6	$ 0.1

Long-Term Assets - Property, Pl

Long-Term Assets - Property, Plant and Equipment (Detail) - USD ($) $ in Millions	Sep. 26, 2015		Dec. 31, 2014
Property, Plant and Equipment [Abstract]
Land	$ 116.3		$ 105.2
Buildings and improvements	561.8		523.5
Machinery and equipment	2,051.2		1,847
Construction in progress	219.9		186.9
Total property, plant and equipment	2,949.2		2,662.6
Less – accumulated depreciation	(1,167.3)		(1,037.9)
Property, plant and equipment, net	$ 1,781.9	[1]	$ 1,624.7
[1]	Unaudited.

Goodwill (Detail)

Goodwill (Detail) $ in Millions	9 Months Ended
	Sep. 26, 2015USD ($)
Goodwill [Roll Forward]
Balance at January 1, 2015	$ 726.2
Acquisition of Eagle Ottawa	345.3
Foreign currency translation and other	(10.4)
Balance at September 26, 2015	$ 1,061.1	[1]
[1]	Unaudited.

Debt - Additional Information (

Debt - Additional Information (Detail)	Jan. 05, 2015USD ($)	Mar. 28, 2015USD ($)	Jan. 31, 2015USD ($)	Nov. 30, 2014USD ($)	Mar. 29, 2014USD ($)	Sep. 26, 2015USD ($)	Mar. 28, 2015USD ($)	Mar. 29, 2014USD ($)	Sep. 26, 2015USD ($)	Sep. 27, 2014USD ($)	Dec. 31, 2014USD ($)	Oct. 31, 2014USD ($)
Debt Instrument [Line Items]
Cash restricted for use - repurchase of senior notes									$ 250,000,000	$ 0
Cash restricted for use - acquisition of Eagle Ottawa									$ 350,000,000	0
Percentage owned, domestic subsidiaries									1
Proceeds from borrowings under Term Loan Facility									$ 500,000,000	0
Repayments under Term Loan Facility									3,100,000	$ 0
Eagle Ottawa
Debt Instrument [Line Items]
Restricted cash used to finance the acquisition	$ 350,000,000
4.75% Senior Notes due 2023 | Senior notes
Debt Instrument [Line Items]
Long-term debt, aggregate principal amount						$ 500,000,000			$ 500,000,000
Long-term debt, stated coupon rate						4.75%			4.75%		4.75%
5.375% Senior Notes due 2024 | Senior notes
Debt Instrument [Line Items]
Long-term debt, aggregate principal amount						$ 325,000,000			$ 325,000,000
Long-term debt, stated coupon rate						5.375%			5.375%		5.375%
Proceeds from offering					$ 325,000,000
Debt issuance cost					$ 3,800,000
5.375% Senior Notes due 2024 | Senior notes | Unsecured Debt
Debt Instrument [Line Items]
Cash paid for debt redemption								$ 327,100,000
Gain (loss) on extinguishment of debt								$ (17,500,000)
7.875% Senior Notes due 2018 | Senior notes
Debt Instrument [Line Items]
Long-term debt, stated coupon rate					7.875%			7.875%
Payment for redemption of aggregate principal amount					$ 280,000,000			$ 280,000,000
8.125% Senior Notes due 2020 | Senior notes
Debt Instrument [Line Items]
Long-term debt, stated coupon rate						8.125%			8.125%		8.125%
Payment for redemption of aggregate principal amount					$ 35,000,000	$ 245,000,000		$ 35,000,000	$ 245,000,000
Percentage of debt redemption		104.063%			10.00%
Cash restricted for use - repurchase of senior notes		$ 250,000,000							250,000,000
8.125% Senior Notes due 2020 | Senior notes | Unsecured Debt
Debt Instrument [Line Items]
Gain (loss) on extinguishment of debt							$ (14,300,000)
Repayments of debt		$ 255,000,000
5.25% Senior Notes due 2025 | Eagle Ottawa
Debt Instrument [Line Items]
Cash restricted for use - acquisition of Eagle Ottawa	350,000,000
Restricted cash used to finance the acquisition	$ 350,000,000
5.25% Senior Notes due 2025 | Senior notes
Debt Instrument [Line Items]
Long-term debt, aggregate principal amount						$ 650,000,000			$ 650,000,000
Long-term debt, stated coupon rate				5.25%		5.25%			5.25%		5.25%
Proceeds from offering				$ 650,000,000
Debt issuance cost				8,400,000
Credit Agreement — Term Loan Facility | Term Loan Facility
Debt Instrument [Line Items]
Credit agreement borrowings				500,000,000
Long-term debt, aggregate principal amount				500,000,000
Repayments under Term Loan Facility						$ 3,100,000
Credit Agreement — Term Loan Facility | Term Loan Facility | Eurocurrency Rate
Debt Instrument [Line Items]
Minimum interest rate margin									1.25%
Maximum interest rate margin									2.25%
Line of credit facility, interest rate at period end						1.50%			1.50%
Credit Agreement — Term Loan Facility | Term Loan Facility | Adjusted Base Rate
Debt Instrument [Line Items]
Minimum interest rate margin									0.25%
Maximum interest rate margin									1.25%
Line of credit facility, interest rate at period end						0.50%			0.50%
Credit Agreement — Term Loan Facility | Eagle Ottawa | Term Loan Facility
Debt Instrument [Line Items]
Proceeds from borrowings under Term Loan Facility			$ 500,000,000
Credit agreement- revolving credit facility
Debt Instrument [Line Items]
Line of credit facility, maximum borrowing capacity				$ 1,250,000,000								$ 1,000,000,000
Credit agreement- revolving credit facility | Minimum
Debt Instrument [Line Items]
Line of credit facility, facility fee									0.25%
Credit agreement- revolving credit facility | Maximum
Debt Instrument [Line Items]
Line of credit facility, facility fee									0.50%
Credit agreement- revolving credit facility | Eurocurrency Rate
Debt Instrument [Line Items]
Minimum interest rate margin									1.00%
Maximum interest rate margin									2.25%
Line of credit facility, interest rate at period end						1.50%			1.50%
Credit agreement- revolving credit facility | Adjusted Base Rate
Debt Instrument [Line Items]
Minimum interest rate margin									0.00%
Maximum interest rate margin									1.25%
Line of credit facility, interest rate at period end						0.50%			0.50%
Credit agreement- revolving credit facility | Revolving Credit Facility
Debt Instrument [Line Items]
Borrowings outstanding under revolving credit facility						$ 0			$ 0		$ 0
Credit Agreement | Domestic subsidiaries
Debt Instrument [Line Items]
Percentage of stock secured on a first priority basis						100.00%			100.00%
Credit Agreement | Foreign subsidiaries
Debt Instrument [Line Items]
Percentage of stock secured on a first priority basis						65.00%			65.00%

Debt - Summary of Long-Term Deb

Debt - Summary of Long-Term Debt (Detail) - USD ($) $ in Millions	Sep. 26, 2015		Dec. 31, 2014	Nov. 30, 2014
Debt Instrument [Line Items]
Long-term debt, total	$ 1,979.5		$ 1,718.7
Less — Current portion	(16.9)	[1]	(243.7)
Long-term debt	1,962.6	[1]	1,475
Other
Debt Instrument [Line Items]
Long-term debt, total	7.6		0
Credit Agreement — Term Loan Facility | Term Loan Facility
Debt Instrument [Line Items]
Long-term debt, total	$ 496.9		$ 0
Weighted Average Interest Rate	1.65%
8.125% Senior Notes due 2020 | Senior notes
Debt Instrument [Line Items]
Long-term debt, stated coupon rate	8.125%		8.125%
Long-term debt, total	$ 0		$ 243.7
Weighted Average Interest Rate			8.25%
4.75% Senior Notes due 2023 | Senior notes
Debt Instrument [Line Items]
Long-term debt, stated coupon rate	4.75%		4.75%
Long-term debt, total	$ 500		$ 500
Weighted Average Interest Rate	4.75%		4.75%
5.375% Senior Notes due 2024 | Senior notes
Debt Instrument [Line Items]
Long-term debt, stated coupon rate	5.375%		5.375%
Long-term debt, total	$ 325		$ 325
Weighted Average Interest Rate	5.375%		5.375%
5.25% Senior Notes due 2025 | Senior notes
Debt Instrument [Line Items]
Long-term debt, stated coupon rate	5.25%		5.25%	5.25%
Long-term debt, total	$ 650		$ 650
Weighted Average Interest Rate	5.25%		5.25%
[1]	Unaudited.

Pension and Other Postretirem54

Pension and Other Postretirement Benefit Plans - Additional Information (Detail) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Sep. 26, 2015	Sep. 27, 2014	Sep. 26, 2015	Sep. 27, 2014
Defined Benefit Plan Disclosure [Line Items]
Employer's contribution towards defined contribution retirement program			$ 14.8
Estimated employer contribution towards defined contribution retirement program in 2015	$ 19		19
Pension plans, defined benefit
Defined Benefit Plan Disclosure [Line Items]
Employer's contribution towards defined benefit plan			16.3
Estimated employer's contribution towards defined benefit plan in 2015			20
Foreign pension
Defined Benefit Plan Disclosure [Line Items]
Pension benefit plan curtailment gains (losses)	$ 0	$ 0	$ (7.7)	$ 0

Pension and Other Postretirem55

Pension and Other Postretirement Benefit Plans - Components of Net Periodic Benefit Costs (Detail) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Sep. 26, 2015	Sep. 27, 2014	Sep. 26, 2015	Sep. 27, 2014
U.S. pension
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Service cost	$ 1.1	$ 0.9	$ 3.5	$ 2.7
Interest cost	7.2	7.2	21.5	21.4
Expected return on plan assets	(9.9)	(9.6)	(29.6)	(28.6)
Amortization of actuarial (gain) loss	0.7	(0.1)	2	(0.2)
Curtailment loss	0	0	0	0
Settlement loss	0.1	0	0.2	0.1
Net periodic benefit cost (credit)	(0.8)	(1.6)	(2.4)	(4.6)
Foreign pension
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Service cost	1.8	2.2	6.5	6.5
Interest cost	4.1	5.1	13	15.4
Expected return on plan assets	(6.3)	(6.9)	(20.3)	(20.4)
Amortization of actuarial (gain) loss	1	0.4	3.2	1
Curtailment loss	0	0	7.7	0
Settlement loss	0	0	0	0
Net periodic benefit cost (credit)	0.6	0.8	10.1	2.5
U.S. other postretirement
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Service cost	0	0	0.1	0.1
Interest cost	0.8	1	2.3	3
Amortization of actuarial (gain) loss	(0.3)	(0.1)	(0.9)	(0.5)
Amortization of prior service credit	0	0	0	0
Special termination benefits	0	0	0	0
Net periodic benefit cost (credit)	0.5	0.9	1.5	2.6
Foreign other postretirement
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Service cost	0.1	0.3	0.6	0.7
Interest cost	0.4	0.5	1.2	1.5
Amortization of actuarial (gain) loss	0.1	(0.1)	0.4	0
Amortization of prior service credit	(0.1)	(0.1)	(0.2)	(0.3)
Special termination benefits	0	0.2	0	0.4
Net periodic benefit cost (credit)	$ 0.5	$ 0.8	$ 2	$ 2.3

Other Expense, Net - Additional

Other Expense, Net - Additional Information (Detail) - Other expense, net - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Sep. 26, 2015	Sep. 27, 2014	Sep. 26, 2015	Sep. 27, 2014
Debt Instrument [Line Items]
Gain (loss) on extinguishment of debt			$ (14.3)	$ (17.5)
Net foreign currency transaction gains (losses)	$ (13.6)	$ (10.7)	$ (27.9)	$ (22.7)

Other Expense, Net - Summary of

Other Expense, Net - Summary of Other (Income) Expense, Net (Detail) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Sep. 26, 2015	Sep. 27, 2014	Sep. 26, 2015	Sep. 27, 2014
Other Income and Expenses [Abstract]
Other expense	$ 21.8	$ 16.4	$ 62.7	$ 63
Other income	(0.1)	(5.3)	(2.3)	(5.9)
Other expense, net	$ 21.7	$ 11.1	$ 60.4	$ 57.1

Income Taxes (Detail)

Income Taxes (Detail) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Sep. 26, 2015	Sep. 27, 2014	Sep. 26, 2015	Sep. 27, 2014
Income Tax Disclosure [Abstract]
Provision for income taxes	$ 76.1	$ 57.6	$ 210.9	$ 163.1
Effective tax rate	29.30%	29.10%	29.20%	28.70%
Consolidated income before provision for income taxes	$ 259.5	$ 197.7	$ 722.1	$ 568.4
Tax benefits related to restructuring charges, debt redemption costs, acquisition costs and various other items			$ 32	26.8
Tax benefits related to reductions in tax reserves due to tax audit settlements				$ 13.4
U.S. federal statutory income tax rate			35.00%	35.00%

Net Income Per Share Attribut59

Net Income Per Share Attributable to Lear (Detail) - USD ($) $ / shares in Units, $ in Millions	3 Months Ended		9 Months Ended
	Sep. 26, 2015	Sep. 27, 2014	Sep. 26, 2015	Sep. 27, 2014
Earnings Per Share [Abstract]
Net income attributable to Lear	$ 181	$ 140.1	$ 510.2	$ 410.6
Average common shares outstanding (in shares)	76,259,209	79,974,811	77,315,584	80,652,376
Dilutive effect of common stock equivalents (in shares)	1,156,893	1,428,414	861,847	1,374,751
Average diluted shares outstanding (in shares)	77,416,102	81,403,225	78,177,431	82,027,127
Basic net income per share attributable to Lear (in dollars per share)	$ 2.37	$ 1.75	$ 6.60	$ 5.09
Diluted net income per share attributable to Lear (in dollars per share)	$ 2.34	$ 1.72	$ 6.53	$ 5.01

Comprehensive Income and Equi60

Comprehensive Income and Equity - Additional Information (Detail) - USD ($)	3 Months Ended						9 Months Ended		57 Months Ended
	Sep. 26, 2015	Jun. 27, 2015	Mar. 28, 2015	Sep. 27, 2014	Jun. 28, 2014	Mar. 29, 2014	Sep. 26, 2015	Sep. 27, 2014	Sep. 26, 2015	Feb. 28, 2015
Equity [Abstract]
Defined benefits plans, pretax reclassification adjustments for accumulated gains (losses)	$ 1,500,000						$ 4,700,000	$ 100,000
Derivative instruments and hedging activities, pretax reclassification adjustments for accumulated gains (losses)	12,500,000			$ (3,200,000)			24,400,000	(7,700,000)
Foreign currency translation gains (losses) related to intercompany transactions, long-term gain (loss)	400,000			$ (11,100,000)			(11,100,000)	(11,700,000)
Increase in existing common stock share repurchase program										$ 661,000,000
Aggregate purchases authorized under common stock share repurchase program	2,900,000,000						2,900,000,000		$ 2,900,000,000	$ 1,000,000,000
Payments for repurchases of outstanding common stock							$ 383,000,000	$ 259,400,000	$ 2,300,000,000
Common stock repurchased (in shares)							3,525,301
Common stock repurchased, average price per share (in dollars per share)							$ 108.66		$ 66.75
Common stock, share repurchase program, remaining authorized amount	$ 617,000,000						$ 617,000,000		$ 617,000,000
Cash dividends declared per share (in dollars per share)	$ 0.25	$ 0.25	$ 0.25	$ 0.2	$ 0.20	$ 0.20	$ 0.75	$ 0.60
Dividends declared	$ 19,500,000			$ 16,800,000			$ 59,900,000	$ 50,700,000
Dividends paid							$ 60,000,000	$ 49,600,000

Comprehensive Income and Equi61

Comprehensive Income and Equity - Summary of Comprehensive Income and Reconciliations of Equity (Detail) - USD ($) $ in Millions		3 Months Ended			9 Months Ended
		Sep. 26, 2015		Sep. 27, 2014	Sep. 26, 2015		Sep. 27, 2014
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Beginning equity balance		$ 2,978.3		$ 3,221.2	$ 3,029.3		$ 3,149.5
Beginning Lear Corporation stockholders' equity					2,958.8
Beginning Noncontrolling interests					70.5
Stock-based compensation transactions		13.8		14.6	(1.4)		31.2
Repurchase of common stock		(148.2)		(103.4)	(383)		(259.4)
Dividends declared to Lear Corporation stockholders		(19.5)		(16.8)	(59.9)		(50.7)
Dividends paid to noncontrolling interests		(4.3)		(10.7)	(16.2)		(17.5)
Acquisition of noncontrolling interests				0			(18)
Sale of controlling interest				0			(11.5)
Comprehensive income:
Net income		193.3		147.9	542.9		434.3
Net income attributable to Lear		181		140.1	510.2		410.6
Less: Net income attributable to noncontrolling interests		12.3		7.8	32.7		23.7
Other comprehensive loss, net of tax:
Defined benefit plan adjustments		4.7		0	14.7		0.1
Derivative instruments and hedging activities		(16.1)		(8)	(14.3)		(3.3)
Foreign currency translation adjustments		(77.2)		(89)	(187.3)		(98.9)
Other comprehensive income (loss)		(88.6)		(97)	(186.9)		(102.1)
Comprehensive income		104.7		50.9	356		332.2
Comprehensive income attributable to Lear		94.8		41.7	325.8		309.2
Comprehensive income attributable to Noncontrolling interests		9.9		9.2	30.2		23
Ending equity balance		2,924.8	[1]	3,155.8	2,924.8	[1]	3,155.8
Ending Lear Corporation stockholders' equity	[1]	2,840.3			2,840.3
Ending Noncontrolling interests	[1]	84.5			84.5
Parent
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Beginning Lear Corporation stockholders' equity		2,899.4		3,145.8	2,958.8		3,045.9
Stock-based compensation transactions		13.8		14.6	(1.4)		31.2
Repurchase of common stock		(148.2)		(103.4)	(383)		(259.4)
Dividends declared to Lear Corporation stockholders		(19.5)		(16.8)	(59.9)		(50.7)
Dividends paid to noncontrolling interests					0
Acquisition of noncontrolling interests				0			5.7
Comprehensive income:
Net income attributable to Lear		181		140.1	510.2		410.6
Other comprehensive loss, net of tax:
Defined benefit plan adjustments		4.7		0	14.7		0.1
Derivative instruments and hedging activities		(16.1)		(8)	(14.3)		(3.3)
Foreign currency translation adjustments		(74.8)		(90.4)	(184.8)		(98.2)
Other comprehensive income (loss), Lear Corporation		(86.2)		(98.4)	(184.4)		(101.4)
Comprehensive income attributable to Lear		94.8		41.7	325.8		309.2
Ending Lear Corporation stockholders' equity		2,840.3		3,081.9	2,840.3		3,081.9
Noncontrolling Interests
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Beginning Noncontrolling interests		78.9		75.4	70.5		103.6
Dividends paid to noncontrolling interests		(4.3)		(10.7)	(16.2)		(17.5)
Acquisition of noncontrolling interests				0			(23.7)
Sale of controlling interest				0			(11.5)
Comprehensive income:
Less: Net income attributable to noncontrolling interests		12.3		7.8	32.7		23.7
Other comprehensive loss, net of tax:
Foreign currency translation adjustments		(2.4)		1.4	(2.5)		(0.7)
Other comprehensive income (loss), Noncontrolling Interests		(2.4)		1.4	(2.5)		(0.7)
Comprehensive income attributable to Noncontrolling interests		9.9		9.2	30.2		23
Ending Noncontrolling interests		$ 84.5		$ 73.9	$ 84.5		$ 73.9
[1]	Unaudited.

Comprehensive Income and Equi62

Comprehensive Income and Equity - Changes in AOCI, Net of Tax (Detail) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Sep. 26, 2015	Sep. 27, 2014	Sep. 26, 2015	Sep. 27, 2014
Defined benefit plan adjustments:
Balance at beginning of period	$ (209.2)	$ (104.4)	$ (219.2)	$ (104.5)
Reclassification adjustments	1.2	0	3.5	0.1
Other comprehensive income recognized during the period	3.5		11.2
Balance at end of period	(204.5)	(104.4)	(204.5)	(104.4)
Derivative instruments and hedging activities:
Balance at beginning of period	(31.4)	(0.6)	(33.2)	(5.3)
Reclassification adjustments	8.1	(2.3)	16.8	(5.6)
Other comprehensive loss recognized during the period	(24.2)	(5.7)	(31.1)	2.3
Balance at end of period	(47.5)	(8.6)	(47.5)	(8.6)
Foreign currency translation adjustments:
Balance at beginning of period	(359.6)	(64.1)	(249.6)	(56.3)
Other comprehensive loss recognized during the period	(74.8)	(90.4)	(184.8)	(98.2)
Balance at end of period	(434.4)	(154.5)	(434.4)	(154.5)
Comprehensive income (loss), tax
Defined benefit plan adjustments, reclassification adjustments, tax expense (benefit)	0.3	0	1.2	0
Defined benefit plan adjustments, other comprehensive income (loss), tax expense (benefit)	0		1.1
Derivative instruments and hedging activities, reclassification adjustments, tax expense (benefit)	4.4	(0.9)	7.6	(2.1)
Derivative instruments and hedging activities, other comprehensive income, tax expense (benefit)	(10.1)	(2)	(12.6)	0.9
Foreign currency translation adjustments, other comprehensive loss, tax expense (benefit)	$ 0	$ (3.1)	$ (4)	$ (3.4)

Legal and Other Contingencies -

Legal and Other Contingencies - Additional Information (Detail) - USD ($)	May. 05, 2014	Sep. 26, 2015	Dec. 31, 2014
Loss Contingencies [Line Items]
Reserves for pending legal disputes, including commercial disputes and other matters		$ 9,900,000	$ 11,900,000
Environmental reserves		$ 9,100,000	$ 4,800,000
U.S. Settlement Agreements
Loss Contingencies [Line Items]
Litigation settlement amount	$ 8,750,000
Cash contributed by company for litigation settlement	$ 370,263

Legal and Other Contingencies64

Legal and Other Contingencies - Summary of Product Liability and Warranty Claims (Detail) $ in Millions	9 Months Ended
	Sep. 26, 2015USD ($)
Movement in Standard Product Warranty Accrual [Roll Forward]
Beginning balance	$ 28.9
Expense, net (including changes in estimates)	4.8
Settlements	(6.7)
Foreign currency translation and other	(0.8)
Ending balance	$ 26.2

Segment Reporting - Additional

Segment Reporting - Additional Information (Detail) $ in Millions	3 Months Ended		9 Months Ended
	Sep. 26, 2015USD ($)	Sep. 27, 2014USD ($)	Sep. 26, 2015USD ($)Segment	Sep. 27, 2014USD ($)
Segment Reporting Information [Line Items]
Reportable operating segments | Segment			2
Restructuring charges			$ 64
Operating segments | Seating
Segment Reporting Information [Line Items]
Restructuring charges	$ 4.3	$ 17	47.3	$ 68.8
Operating segments | Electrical
Segment Reporting Information [Line Items]
Restructuring charges	3.7	2.5	9.7	7.3
Other
Segment Reporting Information [Line Items]
Restructuring charges	$ 6.9	$ 1.5	$ 14.7	$ 10.5

Segment Reporting - Summary of

Segment Reporting - Summary of Segment Financial Information (Detail) - USD ($) $ in Millions	3 Months Ended			9 Months Ended
	Sep. 26, 2015		Sep. 27, 2014	Sep. 26, 2015		Sep. 27, 2014	Dec. 31, 2014
Segment Reporting Information [Line Items]
Revenues from external customers	$ 4,330.3		$ 4,232.7	$ 13,486.8		$ 13,177.6
Segment earnings	302.6		224.5	848.8		672.6
Depreciation and amortization	88		79.9	257.4		232.6
Capital expenditures	114.8		91.7	327.7		280.8
Total assets	9,638.7	[1]	8,691.2	9,638.7	[1]	8,691.2	$ 9,150.2
Operating segments | Seating
Segment Reporting Information [Line Items]
Revenues from external customers	3,357.1		3,188.4	10,419.8		9,857.9
Segment earnings	234.2		154.9	644.8		471.3
Depreciation and amortization	60.2		50.8	177.1		148.7
Capital expenditures	75.6		63.3	232.5		192.8
Total assets	6,132.9		5,223.9	6,132.9		5,223.9
Operating segments | Electrical
Segment Reporting Information [Line Items]
Revenues from external customers	973.2		1,044.3	3,067		3,319.7
Segment earnings	132.6		136.7	411.5		413.3
Depreciation and amortization	25.4		27.1	73.6		78
Capital expenditures	26.7		24.8	75.5		82.2
Total assets	1,674.6		1,702.9	1,674.6		1,702.9
Other
Segment Reporting Information [Line Items]
Revenues from external customers	0		0	0		0
Segment earnings	(64.2)		(67.1)	(207.5)		(212)
Depreciation and amortization	2.4		2	6.7		5.9
Capital expenditures	12.5		3.6	19.7		5.8
Total assets	$ 1,831.2		$ 1,764.4	$ 1,831.2		$ 1,764.4
[1]	Unaudited.

Segment Reporting - Reconciliat

Segment Reporting - Reconciliation of Segment Earnings to Income Before Provision for Income Taxes (Detail) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Sep. 26, 2015	Sep. 27, 2014	Sep. 26, 2015	Sep. 27, 2014
Segment Reporting [Abstract]
Segment earnings	$ 302.6	$ 224.5	$ 848.8	$ 672.6
Interest expense	21.4	15.7	66.3	47.1
Other expense, net	21.7	11.1	60.4	57.1
Consolidated income before provision for income taxes and equity in net income of affiliates	$ 259.5	$ 197.7	$ 722.1	$ 568.4

Financial Instruments - Additio

Financial Instruments - Additional Information (Detail) € in Millions	3 Months Ended			9 Months Ended
	Sep. 26, 2015USD ($)	Dec. 31, 2014EUR (€)	Sep. 27, 2014USD ($)	Sep. 26, 2015USD ($)	Sep. 27, 2014USD ($)	Jun. 27, 2015USD ($)	Jan. 05, 2015USD ($)	Dec. 31, 2014USD ($)	Jun. 28, 2014USD ($)	Dec. 31, 2013USD ($)
Financial Instruments [Line Items]
Uncommitted factoring agreement, aggregate purchases of specified customer accounts (up to) | €		€ 200
Pretax gains (losses) related to derivative instruments and hedging activities in accumulated other comprehensive loss	$ (47,500,000)		$ (8,600,000)	$ (47,500,000)	$ (8,600,000)	$ (31,400,000)		$ (33,200,000)	$ (600,000)	$ (5,300,000)
Gain (loss) expected to be reclassified into earnings from accumulated other comprehensive loss				(45,100,000)
Derivative contracts classified within Level 3 of fair value hierarchy	0			0				0
Derivative contracts transfers in to Level 3 fair value hierarchy	0
Assets measured at fair value on a non-recurring basis								0
Liabilities measured at fair value on a non-recurring basis								0
Sales
Financial Instruments [Line Items]
Gains (losses) reclassified from accumulated other comprehensive loss	1,400,000		100,000	2,400,000	700,000
Cost of sales
Financial Instruments [Line Items]
Gains (losses) reclassified from accumulated other comprehensive loss	(13,900,000)		$ 3,100,000	(26,800,000)	$ 7,000,000
Carrying value
Financial Instruments [Line Items]
Long-term Debt	1,971,900,000			1,971,900,000				1,718,700,000
Estimate of fair value
Financial Instruments [Line Items]
Long-term Debt	1,968,700,000			1,968,700,000				1,749,300,000
Interest rate contracts | Designated as hedging instrument
Financial Instruments [Line Items]
Derivative, fair value, asset (liability), net	0			0				0
Commodity swap contract | Designated as hedging instrument
Financial Instruments [Line Items]
Commodity swap contracts	0			0				0
Foreign exchange contract
Financial Instruments [Line Items]
Derivative, fair value, asset (liability), net	(54,900,000)			$ (54,900,000)				(36,600,000)
Foreign exchange contract | Designated as hedging instrument
Financial Instruments [Line Items]
Derivative maturities (less than for hedging instruments)				18 months
Derivative, fair value, asset (liability), net	(56,700,000)			$ (56,700,000)				(37,700,000)
Pretax gains (losses) related to derivative instruments and hedging activities in accumulated other comprehensive loss	(56,700,000)			(56,700,000)				(37,700,000)
Foreign exchange contract | Designated as hedging instrument | Cash flow hedging
Financial Instruments [Line Items]
Notional amount of derivatives	934,700,000			934,700,000				1,160,900,000
Foreign exchange contract | Not designated as hedging instrument
Financial Instruments [Line Items]
Notional amount of derivatives	895,700,000			$ 895,700,000				170,100,000
Derivative maturities (less than for hedging instruments)				18 months
Other derivatives not designated as hedging instruments at fair value, net	1,800,000			$ 1,800,000				$ 1,100,000
Eagle Ottawa
Financial Instruments [Line Items]
Property, plant and equipment							$ 141,400,000
Intangible assets							$ 211,300,000
Contingent consideration	$ 16,700,000			$ 16,700,000

Financial Instruments - Derivat

Financial Instruments - Derivative Contracts and Related Classification (Detail) - Foreign exchange contract - USD ($) $ in Millions	Sep. 26, 2015	Dec. 31, 2014
Contracts balance sheet classification:
Derivative, fair value, net	$ (54.9)	$ (36.6)
Designated as hedging instrument
Contracts balance sheet classification:
Other current assets	9.3	6.8
Other long-term assets	0.7	0.1
Other current liabilities	(54.4)	(38.5)
Other long-term liabilities	(12.3)	(6.1)
Derivative, fair value, net	(56.7)	(37.7)
Not designated as hedging instrument
Contracts balance sheet classification:
Other current assets	4.2	2.1
Other current liabilities	(2.4)	(1)
Other derivatives not designated as hedging instruments at fair value, net	$ 1.8	$ 1.1

Financial Instruments - Other C

Financial Instruments - Other Comprehensive Income (Loss) (Detail) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Sep. 26, 2015	Sep. 27, 2014	Sep. 26, 2015	Sep. 27, 2014
Fair Value Disclosures [Abstract]
(Losses) gains recognized in accumulated other comprehensive loss	$ (34.2)	$ (7.7)	$ (43.4)	$ 2.8
Losses (gains) reclassified from accumulated other comprehensive loss	12.5	(3.2)	24.4	(7.7)
Comprehensive loss	$ (21.7)	$ (10.9)	$ (19)	$ (4.9)

Financial Instruments - Valuati

Financial Instruments - Valuation Techniques and Fair Value Hierarchy Level (Detail) - Foreign exchange contract - USD ($) $ in Millions	Sep. 26, 2015	Dec. 31, 2014
Fair Value Measurements, Recurring and Nonrecurring, Valuation Techniques [Line Items]
Derivative assets (liabilities), at fair value	$ (54.9)	$ (36.6)
Recurring
Fair Value Measurements, Recurring and Nonrecurring, Valuation Techniques [Line Items]
Derivative assets (liabilities), at fair value	(54.9)	(36.6)
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	(54.9)	(36.6)
Level 3 | Recurring
Fair Value Measurements, Recurring and Nonrecurring, Valuation Techniques [Line Items]
Derivative assets (liabilities), at fair value	$ 0	$ 0

Supplemental Guarantor Conden72

Supplemental Guarantor Condensed Consolidating Financial Statements - Balance Sheets (Detail) - USD ($) $ in Millions	Sep. 26, 2015		Jun. 27, 2015	Dec. 31, 2014	Sep. 27, 2014	Jun. 28, 2014	Dec. 31, 2013
CURRENT ASSETS:
Cash and cash equivalents	$ 922.8	[1]		$ 1,094.1	$ 872.7		$ 1,137.7
Accounts receivable	2,959.9	[1]		2,471.7
Inventories	1,043.3	[1]		853.7
Intercompany accounts	0			0
Other	705.8	[1]		960.1
Total current assets	5,631.8	[1]		5,379.6
LONG-TERM ASSETS:
Property, plant and equipment, net	1,781.9	[1]		1,624.7
Goodwill	1,061.1	[1]		726.2
Investments in subsidiaries	0			0
Intercompany loans receivable	0			0
Other	1,163.9	[1]		1,419.7
Total long-term assets	4,006.9	[1]		3,770.6
Total assets	9,638.7	[1]		9,150.2	8,691.2
CURRENT LIABILITIES:
Accounts payable and drafts	2,576.4	[1]		2,525.3
Accrued liabilities	1,462.9	[1]		1,188.8
Intercompany accounts	0			0
Current portion of long-term debt	16.9	[1]		243.7
Total current liabilities	4,056.2	[1]		3,957.8
LONG-TERM LIABILITIES:
Long-term debt	1,962.6	[1]		1,475
Intercompany loans payable	0			0
Other	695.1	[1]		688.1
Total long-term liabilities	2,657.7	[1]		2,163.1
EQUITY:
Lear Corporation stockholders’ equity	2,840.3	[1]		2,958.8
Noncontrolling interests	84.5	[1]		70.5
Equity	2,924.8	[1]	$ 2,978.3	3,029.3	3,155.8	$ 3,221.2	3,149.5
Total liabilities and equity	9,638.7	[1]		9,150.2
Lear
CURRENT ASSETS:
Cash and cash equivalents	355.3			377.8	291.7		343.5
Accounts receivable	64.8			53.9
Inventories	3.6			1.8
Intercompany accounts	49.2			49.6
Other	163.1			416.9
Total current assets	636			900
LONG-TERM ASSETS:
Property, plant and equipment, net	121.6			106.4
Goodwill	39.9			23.5
Investments in subsidiaries	3,054.7			2,010.6
Intercompany loans receivable	945.6			1,268.1
Other	587.1			928.8
Total long-term assets	4,748.9			4,337.4
Total assets	5,384.9			5,237.4
CURRENT LIABILITIES:
Accounts payable and drafts	77			91.1
Accrued liabilities	147.2			138.1
Intercompany accounts	0			0
Current portion of long-term debt	15.6			243.7
Total current liabilities	239.8			472.9
LONG-TERM LIABILITIES:
Long-term debt	1,956.3			1,475
Intercompany loans payable	169.3			138.9
Other	179.2			191.8
Total long-term liabilities	2,304.8			1,805.7
EQUITY:
Lear Corporation stockholders’ equity	2,840.3			2,958.8
Noncontrolling interests	0			0
Equity	2,840.3			2,958.8
Total liabilities and equity	5,384.9			5,237.4
Guarantors
CURRENT ASSETS:
Cash and cash equivalents	0.1			0	0.1		0.1
Accounts receivable	729.6			459
Inventories	439.9			348.1
Intercompany accounts	117.4			40.7
Other	92.3			76.2
Total current assets	1,379.3			924
LONG-TERM ASSETS:
Property, plant and equipment, net	407.5			334.5
Goodwill	691.6			401
Investments in subsidiaries	1,986.6			1,815.7
Intercompany loans receivable	190.5			168.6
Other	222.2			65.9
Total long-term assets	3,498.4			2,785.7
Total assets	4,877.7			3,709.7
CURRENT LIABILITIES:
Accounts payable and drafts	761.3			687.7
Accrued liabilities	304.3			203.9
Intercompany accounts	0			0
Current portion of long-term debt	0			0
Total current liabilities	1,065.6			891.6
LONG-TERM LIABILITIES:
Long-term debt	0			0
Intercompany loans payable	645.7			698.8
Other	271.6			198
Total long-term liabilities	917.3			896.8
EQUITY:
Lear Corporation stockholders’ equity	2,894.8			1,921.3
Noncontrolling interests	0			0
Equity	2,894.8			1,921.3
Total liabilities and equity	4,877.7			3,709.7
Non- guarantors
CURRENT ASSETS:
Cash and cash equivalents	567.4			716.3	580.9		794.1
Accounts receivable	2,165.5			1,958.8
Inventories	599.8			503.8
Intercompany accounts	0			0
Other	456.6			467
Total current assets	3,789.3			3,645.9
LONG-TERM ASSETS:
Property, plant and equipment, net	1,252.8			1,183.8
Goodwill	329.6			301.7
Investments in subsidiaries				0
Intercompany loans receivable	188.4			212.6
Other	464.9			475.2
Total long-term assets	2,235.7			2,173.3
Total assets	6,025			5,819.2
CURRENT LIABILITIES:
Accounts payable and drafts	1,738.1			1,746.5
Accrued liabilities	1,017.6			846.8
Intercompany accounts	166.6			90.3
Current portion of long-term debt	1.3			0
Total current liabilities	2,923.6			2,683.6
LONG-TERM LIABILITIES:
Long-term debt	6.3			0
Intercompany loans payable	509.5			811.6
Other	354.6			348.5
Total long-term liabilities	870.4			1,160.1
EQUITY:
Lear Corporation stockholders’ equity	2,146.5			1,905
Noncontrolling interests	84.5			70.5
Equity	2,231			1,975.5
Total liabilities and equity	6,025			5,819.2
Eliminations
CURRENT ASSETS:
Cash and cash equivalents	0			0	$ 0		$ 0
Accounts receivable	0			0
Inventories	0			0
Intercompany accounts	(166.6)			(90.3)
Other	(6.2)			0
Total current assets	(172.8)			(90.3)
LONG-TERM ASSETS:
Property, plant and equipment, net	0			0
Goodwill	0			0
Investments in subsidiaries	(5,041.3)			(3,826.3)
Intercompany loans receivable	(1,324.5)			(1,649.3)
Other	(110.3)			(50.2)
Total long-term assets	(6,476.1)			(5,525.8)
Total assets	(6,648.9)			(5,616.1)
CURRENT LIABILITIES:
Accounts payable and drafts	0			0
Accrued liabilities	(6.2)			0
Intercompany accounts	(166.6)			(90.3)
Current portion of long-term debt	0			0
Total current liabilities	(172.8)			(90.3)
LONG-TERM LIABILITIES:
Long-term debt	0			0
Intercompany loans payable	(1,324.5)			(1,649.3)
Other	(110.3)			(50.2)
Total long-term liabilities	(1,434.8)			(1,699.5)
EQUITY:
Lear Corporation stockholders’ equity	(5,041.3)			(3,826.3)
Noncontrolling interests	0			0
Equity	(5,041.3)			(3,826.3)
Total liabilities and equity	$ (6,648.9)			$ (5,616.1)
[1]	Unaudited.

Supplemental Guarantor Conden73

Supplemental Guarantor Condensed Consolidating Financial Statements - Income Statement (Detail) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Sep. 26, 2015	Sep. 27, 2014	Sep. 26, 2015	Sep. 27, 2014
Condensed Financial Statements, Captions [Line Items]
Net sales	$ 4,330.3	$ 4,232.7	$ 13,486.8	$ 13,177.6
Cost of sales	3,877.1	3,871.5	12,157.7	12,076.8
Selling, general and administrative expenses	137.6	128.1	440.8	402.8
Intercompany operating (income) expense, net	0	0	0	0
Amortization of intangible assets	13	8.6	39.5	25.4
Interest expense	21.4	15.7	66.3	47.1
Other expense, net	21.7	11.1	60.4	57.1
Consolidated income before provision for income taxes and equity in net income of affiliates	259.5	197.7	722.1	568.4
Provision for income taxes	76.1	57.6	210.9	163.1
Equity in net income of affiliates	(9.9)	(7.8)	(31.7)	(29)
Equity in net income of subsidiaries	0	0	0	0
Consolidated net income	193.3	147.9	542.9	434.3
Less: Net income attributable to noncontrolling interests	12.3	7.8	32.7	23.7
Net income attributable to Lear	181	140.1	510.2	410.6
Consolidated comprehensive income	104.7	50.9	356	332.2
Less: Comprehensive income attributable to noncontrolling interests	9.9	9.2	30.2	23
Comprehensive income attributable to Lear	94.8	41.7	325.8	309.2
Lear
Condensed Financial Statements, Captions [Line Items]
Net sales	106.3	120.5	319.2	351.3
Cost of sales	146.9	165.9	465.1	496.5
Selling, general and administrative expenses	74.5	47.6	197.5	163
Intercompany operating (income) expense, net	(73.7)	(83.2)	(331.1)	(331.4)
Amortization of intangible assets	0.5	0.5	1.3	1.3
Interest expense	16.4	10.6	54.5	34.8
Other expense, net	12.6	0.9	26	20.8
Consolidated income before provision for income taxes and equity in net income of affiliates	(70.9)	(21.8)	(94.1)	(33.7)
Provision for income taxes	(26.3)	(8.1)	(32.1)	(13.4)
Equity in net income of affiliates	(0.4)	0.1	1	0.7
Equity in net income of subsidiaries	(225.2)	(153.9)	(573.2)	(431.6)
Consolidated net income	181	140.1	510.2	410.6
Less: Net income attributable to noncontrolling interests	0	0	0	0
Net income attributable to Lear	181	140.1	510.2	410.6
Consolidated comprehensive income	94.8	41.7	325.8	309.2
Less: Comprehensive income attributable to noncontrolling interests	0	0	0	0
Comprehensive income attributable to Lear	94.8	41.7	325.8	309.2
Guarantors
Condensed Financial Statements, Captions [Line Items]
Net sales	2,044.1	1,802.7	6,151.3	5,252.5
Cost of sales	1,824.3	1,642.6	5,549	4,789.5
Selling, general and administrative expenses	2.9	14.3	50.7	34.3
Intercompany operating (income) expense, net	50	73.3	204.1	212.6
Amortization of intangible assets	5.2	1.2	15.6	3.6
Interest expense	6.5	6.6	18.7	17.8
Other expense, net	2.8	0.4	1.5	0.8
Consolidated income before provision for income taxes and equity in net income of affiliates	152.4	64.3	311.7	193.9
Provision for income taxes	53.5	27	116.5	80.1
Equity in net income of affiliates	(1)	(0.5)	(2.1)	(1)
Equity in net income of subsidiaries	(101.9)	(84.8)	(274.1)	(217.8)
Consolidated net income	201.8	122.6	471.4	332.6
Less: Net income attributable to noncontrolling interests	0	0	0	0
Net income attributable to Lear	201.8	122.6	471.4	332.6
Consolidated comprehensive income	187.5	113.9	443.4	328.9
Less: Comprehensive income attributable to noncontrolling interests	0	0	0	0
Comprehensive income attributable to Lear	187.5	113.9	443.4	328.9
Non- guarantors
Condensed Financial Statements, Captions [Line Items]
Net sales	3,433.1	3,503.3	10,925.4	11,189
Cost of sales	3,159.1	3,256.8	10,052.7	10,406
Selling, general and administrative expenses	60.2	66.2	192.6	205.5
Intercompany operating (income) expense, net	23.7	9.9	127	118.8
Amortization of intangible assets	7.3	6.9	22.6	20.5
Interest expense	(1.5)	(1.5)	(6.9)	(5.5)
Other expense, net	6.3	9.8	32.9	35.5
Consolidated income before provision for income taxes and equity in net income of affiliates	178	155.2	504.5	408.2
Provision for income taxes	48.9	38.7	126.5	96.4
Equity in net income of affiliates	(8.5)	(7.4)	(30.6)	(28.7)
Equity in net income of subsidiaries	0	0	0	0
Consolidated net income	137.6	123.9	408.6	340.5
Less: Net income attributable to noncontrolling interests	12.3	7.8	32.7	23.7
Net income attributable to Lear	125.3	116.1	375.9	316.8
Consolidated comprehensive income	63	35.5	238.5	241.9
Less: Comprehensive income attributable to noncontrolling interests	9.9	9.2	30.2	23
Comprehensive income attributable to Lear	53.1	26.3	208.3	218.9
Eliminations
Condensed Financial Statements, Captions [Line Items]
Net sales	(1,253.2)	(1,193.8)	(3,909.1)	(3,615.2)
Cost of sales	(1,253.2)	(1,193.8)	(3,909.1)	(3,615.2)
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	327.1	238.7	847.3	649.4
Consolidated net income	(327.1)	(238.7)	(847.3)	(649.4)
Less: Net income attributable to noncontrolling interests	0	0	0	0
Net income attributable to Lear	(327.1)	(238.7)	(847.3)	(649.4)
Consolidated comprehensive income	(240.6)	(140.2)	(651.7)	(547.8)
Less: Comprehensive income attributable to noncontrolling interests	0	0	0	0
Comprehensive income attributable to Lear	$ (240.6)	$ (140.2)	$ (651.7)	$ (547.8)

Supplemental Guarantor Conden74

Supplemental Guarantor Condensed Consolidating Financial Statements - Cash Flows (Detail) - USD ($) $ in Millions	3 Months Ended			9 Months Ended			57 Months Ended
	Sep. 26, 2015		Sep. 27, 2014	Sep. 26, 2015		Sep. 27, 2014	Sep. 26, 2015
Condensed Financial Statements, Captions [Line Items]
Net Cash Provided by (Used in) Operating Activities				$ 686		$ 411.7
Cash Flows from Investing Activities:
Additions to property, plant and equipment	$ (114.8)		$ (91.7)	(327.7)		(280.8)
Acquisition of Eagle Ottawa, net of cash acquired and use of $350 million restricted cash (see non-cash investing activities below) (Note 2)				(465.3)		0
Intercompany transactions				0		0
Other, net				(10.6)		(9)
Net cash used in investing activities				(803.6)		(289.8)
Cash Flows from Financing Activities:
Proceeds from the issuance of senior notes				0		325
Credit agreement borrowings				500		0
Credit agreement repayments				(3.1)		0
Repurchase of senior notes, net of use of $250 million restricted cash in 2015 (see non-cash financing activities below) (Note 8)				(5)		(327.1)
Payment of debt issuance and other financing costs				0		(3.8)
Repurchase of common stock				(383)		(259.4)	$ (2,300)
Dividends paid to Lear Corporation stockholders				(60)		(49.6)
Dividends paid to noncontrolling interests				(16.2)		(17.5)
Intercompany transactions				0		0
Other, net				(53.6)		(39.2)
Net cash used in financing activities				(20.9)		(371.6)
Effect of foreign currency translation				(32.8)		(15.3)
Net Change in Cash and Cash Equivalents				(171.3)		(265)
Cash and Cash Equivalents as of Beginning of Period				1,094.1		1,137.7
Cash and Cash Equivalents as of End of Period	922.8	[1]	872.7	922.8	[1]	872.7	922.8	[1]
Non-cash Investing Activities:
Cash restricted for use - acquisition of Eagle Ottawa				(350)		0
Non-cash Financing Activities:
Cash restricted for use - repurchase of senior notes				(250)		0
Lear
Condensed Financial Statements, Captions [Line Items]
Net Cash Provided by (Used in) Operating Activities				109.3		53.3
Cash Flows from Investing Activities:
Additions to property, plant and equipment				(26.4)		(10)
Acquisition of Eagle Ottawa, net of cash acquired and use of $350 million restricted cash (see non-cash investing activities below) (Note 2)				(485.5)
Intercompany transactions				385.4		255.5
Other, net				(31.1)		(5.9)
Net cash used in investing activities				(157.6)		239.6
Cash Flows from Financing Activities:
Proceeds from the issuance of senior notes						325
Credit agreement borrowings				500
Credit agreement repayments				(3.1)
Repurchase of senior notes, net of use of $250 million restricted cash in 2015 (see non-cash financing activities below) (Note 8)				(5)		(327.1)
Payment of debt issuance and other financing costs						(3.8)
Repurchase of common stock				(383)		(259.4)
Dividends paid to Lear Corporation stockholders				(60)		(49.6)
Dividends paid to noncontrolling interests				0		0
Intercompany transactions				30.4		(8.1)
Other, net				(53.5)		(21.7)
Net cash used in financing activities				25.8		(344.7)
Effect of foreign currency translation				0		0
Net Change in Cash and Cash Equivalents				(22.5)		(51.8)
Cash and Cash Equivalents as of Beginning of Period				377.8		343.5
Cash and Cash Equivalents as of End of Period	355.3		291.7	355.3		291.7	355.3
Non-cash Investing Activities:
Cash restricted for use - acquisition of Eagle Ottawa				(350)
Non-cash Financing Activities:
Cash restricted for use - repurchase of senior notes				(250)
Guarantors
Condensed Financial Statements, Captions [Line Items]
Net Cash Provided by (Used in) Operating Activities				86.4		14.2
Cash Flows from Investing Activities:
Additions to property, plant and equipment				(79.8)		(57.2)
Acquisition of Eagle Ottawa, net of cash acquired and use of $350 million restricted cash (see non-cash investing activities below) (Note 2)				1.2
Intercompany transactions				(21.9)		(35.3)
Other, net				7.8		15.3
Net cash used in investing activities				(92.7)		(77.2)
Cash Flows from Financing Activities:
Proceeds from the issuance of senior notes						0
Credit agreement borrowings				0
Credit agreement repayments				0
Repurchase of senior notes, net of use of $250 million restricted cash in 2015 (see non-cash financing activities below) (Note 8)				0		0
Payment of debt issuance and other financing costs						0
Repurchase of common stock				0		0
Dividends paid to Lear Corporation stockholders				0		0
Dividends paid to noncontrolling interests				0		0
Intercompany transactions				6.4		63
Other, net				0		0
Net cash used in financing activities				6.4		63
Effect of foreign currency translation				0		0
Net Change in Cash and Cash Equivalents				0.1		0
Cash and Cash Equivalents as of Beginning of Period				0		0.1
Cash and Cash Equivalents as of End of Period	0.1		0.1	0.1		0.1	0.1
Non-cash Investing Activities:
Cash restricted for use - acquisition of Eagle Ottawa				0
Non-cash Financing Activities:
Cash restricted for use - repurchase of senior notes				0
Non- guarantors
Condensed Financial Statements, Captions [Line Items]
Net Cash Provided by (Used in) Operating Activities				623.8		350.1
Cash Flows from Investing Activities:
Additions to property, plant and equipment				(221.5)		(213.6)
Acquisition of Eagle Ottawa, net of cash acquired and use of $350 million restricted cash (see non-cash investing activities below) (Note 2)				19
Intercompany transactions				24.2		1.9
Other, net				12.7		(18.4)
Net cash used in investing activities				(165.6)		(230.1)
Cash Flows from Financing Activities:
Proceeds from the issuance of senior notes						0
Credit agreement borrowings				0
Credit agreement repayments				0
Repurchase of senior notes, net of use of $250 million restricted cash in 2015 (see non-cash financing activities below) (Note 8)				0		0
Payment of debt issuance and other financing costs						0
Repurchase of common stock				0		0
Dividends paid to Lear Corporation stockholders				0		0
Dividends paid to noncontrolling interests				(16.2)		(17.5)
Intercompany transactions				(558)		(282.9)
Other, net				(0.1)		(17.5)
Net cash used in financing activities				(574.3)		(317.9)
Effect of foreign currency translation				(32.8)		(15.3)
Net Change in Cash and Cash Equivalents				(148.9)		(213.2)
Cash and Cash Equivalents as of Beginning of Period				716.3		794.1
Cash and Cash Equivalents as of End of Period	567.4		580.9	567.4		580.9	567.4
Non-cash Investing Activities:
Cash restricted for use - acquisition of Eagle Ottawa				0
Non-cash Financing Activities:
Cash restricted for use - repurchase of senior notes				0
Eliminations
Condensed Financial Statements, Captions [Line Items]
Net Cash Provided by (Used in) Operating Activities				(133.5)		(5.9)
Cash Flows from Investing Activities:
Additions to property, plant and equipment				0		0
Acquisition of Eagle Ottawa, net of cash acquired and use of $350 million restricted cash (see non-cash investing activities below) (Note 2)				0
Intercompany transactions				(387.7)		(222.1)
Other, net				0		0
Net cash used in investing activities				(387.7)		(222.1)
Cash Flows from Financing Activities:
Proceeds from the issuance of senior notes						0
Credit agreement borrowings				0
Credit agreement repayments				0
Repurchase of senior notes, net of use of $250 million restricted cash in 2015 (see non-cash financing activities below) (Note 8)				0		0
Payment of debt issuance and other financing costs						0
Repurchase of common stock				0		0
Dividends paid to Lear Corporation stockholders				0		0
Dividends paid to noncontrolling interests				0		0
Intercompany transactions				$ 521.2		228
Other, net						0
Net cash used in financing activities				$ 521.2		228
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		$ 0	$ 0
Non-cash Investing Activities:
Cash restricted for use - acquisition of Eagle Ottawa				0
Non-cash Financing Activities:
Cash restricted for use - repurchase of senior notes				$ 0
[1]	Unaudited.

Supplemental Guarantor Conden75

Supplemental Guarantor Condensed Consolidating Financial Statements - Summary of Long-Term Debt of Lear and Guarantors on Combined Basis (Detail)	3 Months Ended			9 Months Ended
	Sep. 26, 2015USD ($)		Sep. 27, 2014USD ($)	Sep. 26, 2015USD ($)		Sep. 27, 2014USD ($)	Dec. 31, 2014USD ($)	Nov. 30, 2014
Debt Instrument [Line Items]
Percentage owned, domestic subsidiaries				1
Selling, general and administrative expenses allocated from Lear	$ 33,400,000		$ 30,700,000	$ 97,200,000		$ 90,500,000
Long-term Debt
Long-term debt, total	1,979,500,000			1,979,500,000			$ 1,718,700,000
Less — Current portion	(16,900,000)	[1]		(16,900,000)	[1]		(243,700,000)
Long-term debt	1,962,600,000	[1]		1,962,600,000	[1]		$ 1,475,000,000
4.75% Senior Notes due 2023 | Senior notes
Debt Instrument [Line Items]
Long-term debt, aggregate principal amount	$ 500,000,000			$ 500,000,000
Long-term debt, stated coupon rate	4.75%			4.75%			4.75%
Long-term Debt
Long-term debt, total	$ 500,000,000			$ 500,000,000			$ 500,000,000
5.375% Senior Notes due 2024 | Senior notes
Debt Instrument [Line Items]
Long-term debt, aggregate principal amount	$ 325,000,000			$ 325,000,000
Long-term debt, stated coupon rate	5.375%			5.375%			5.375%
Long-term Debt
Long-term debt, total	$ 325,000,000			$ 325,000,000			$ 325,000,000
5.25% Senior Notes due 2025 | Senior notes
Debt Instrument [Line Items]
Long-term debt, aggregate principal amount	$ 650,000,000			$ 650,000,000
Long-term debt, stated coupon rate	5.25%			5.25%			5.25%	5.25%
Long-term Debt
Long-term debt, total	$ 650,000,000			$ 650,000,000			$ 650,000,000
Credit Agreement — Term Loan Facility | Term Loan Facility
Long-term Debt
Long-term debt, total	496,900,000			496,900,000			0
Lear
Long-term Debt
Long-term debt, total	1,971,900,000			1,971,900,000			1,718,700,000
Less — Current portion	(15,600,000)			(15,600,000)			(243,700,000)
Long-term debt	1,956,300,000			1,956,300,000			1,475,000,000
Lear | Senior notes
Long-term Debt
Long-term debt, total	1,475,000,000			1,475,000,000			1,718,700,000
Lear | Credit Agreement — Term Loan Facility | Term Loan Facility
Long-term Debt
Long-term debt, total	$ 496,900,000			$ 496,900,000			$ 0
[1]	Unaudited.