Lear (LEA) 10-Q 26 Oct 16 2016 Q3 Quarterly report Financial data

Document and Entity Information

Document and Entity Information - shares	9 Months Ended
	Oct. 01, 2016	Oct. 24, 2016
Document And Entity Information [Abstract]
Document Type	10-Q
Amendment Flag	false
Document Period End Date	Oct. 1, 2016
Document Fiscal Year Focus	2,016
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		70,205,735

Condensed Consolidated Balance

Condensed Consolidated Balance Sheets - USD ($) $ in Millions	Oct. 01, 2016	[1]	Dec. 31, 2015
CURRENT ASSETS:
Cash and cash equivalents	$ 1,341.6		$ 1,196.6
Accounts receivable	3,109.5		2,590
Inventories	1,063		947.6
Other	539.7		552.4
Total current assets	6,053.8		5,286.6
LONG-TERM ASSETS:
Property, plant and equipment, net	1,920.9		1,826.5
Goodwill	1,069.4		1,053.8
Other	1,233.3		1,238.9
Total long-term assets	4,223.6		4,119.2
Total assets	10,277.4		9,405.8
CURRENT LIABILITIES:
Short-term borrowings	8.7		0
Accounts payable and drafts	2,773.2		2,504.4
Accrued liabilities	1,668.8		1,312.1
Current portion of long-term debt	32.6		23.1
Total current liabilities	4,483.3		3,839.6
LONG-TERM LIABILITIES:
Long-term debt	1,907.3		1,931.7
Other	643.8		616.8
Total long-term liabilities	2,551.1		2,548.5
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 October 1, 2016 and December 31, 2015	0.8		0.8
Additional paid-in capital	1,377.8		1,451.9
Common stock held in treasury, 10,340,145 and 6,099,078 shares as of October 1, 2016 and December 31, 2015, respectively, at cost	(1,099.9)		(623)
Retained earnings	3,503.3		2,827.8
Accumulated other comprehensive loss	(703.5)		(730.1)
Lear Corporation stockholders’ equity	3,078.5		2,927.4
Noncontrolling interests	164.5		90.3
Equity	3,243		3,017.7
Total liabilities and equity	$ 10,277.4		$ 9,405.8
[1]	Unaudited.

Condensed Consolidated Balance3

Condensed Consolidated Balance Sheets (Parenthetical) - $ / shares	Oct. 01, 2016	Dec. 31, 2015
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	10,340,145	6,099,078
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
	Oct. 01, 2016	Jul. 02, 2016	Apr. 02, 2016	Sep. 26, 2015	Jun. 27, 2015	Mar. 28, 2015	Oct. 01, 2016	Sep. 26, 2015
Income Statement [Abstract]
Net sales	$ 4,526.4			$ 4,330.3			$ 13,914.1	$ 13,486.8
Cost of sales	4,012.5			3,877.1			12,324.1	12,157.7
Selling, general and administrative expenses	153.6			137.6			456.9	440.8
Amortization of intangible assets	15.2			13			41.7	39.5
Interest expense	20.6			21.4			62	66.3
Other (income) expense, net	14.2			21.7			(0.8)	60.4
Consolidated income before provision for income taxes and equity in net income of affiliates	310.3			259.5			1,030.2	722.1
Provision for income taxes	88.2			76.1			287.4	210.9
Equity in net income of affiliates	(12.9)			(9.9)			(49.2)	(31.7)
Consolidated net income	235			193.3			792	542.9
Less: Net income attributable to noncontrolling interests	20.6			12.3			46.8	32.7
Net income attributable to Lear	$ 214.4			$ 181			$ 745.2	$ 510.2
Basic net income per share attributable to Lear (in dollars per share)	$ 3.01			$ 2.37			$ 10.19	$ 6.60
Diluted net income per share attributable to Lear (in dollars per share)	2.98			2.34			10.10	6.53
Cash dividends declared per share (in dollars per share)	$ 0.30	$ 0.30	$ 0.30	$ 0.25	$ 0.25	$ 0.25	$ 0.9	$ 0.75
Average common shares outstanding (in shares)	71,259,766			76,259,209			73,102,327	77,315,584
Average diluted shares outstanding (in shares)	72,052,270			77,416,102			73,809,220	78,177,431
Consolidated comprehensive income	$ 245.3			$ 104.7			$ 816	$ 356
Less: Comprehensive income attributable to noncontrolling interests	20.6			9.9			44.2	30.2
Comprehensive income attributable to Lear	$ 224.7			$ 94.8			$ 771.8	$ 325.8

Condensed Consolidated Stateme5

Condensed Consolidated Statements of Cash Flows - USD ($) $ in Millions	9 Months Ended
	Oct. 01, 2016		Sep. 26, 2015
Cash Flows from Operating Activities:
Consolidated net income	$ 792		$ 542.9
Adjustments to reconcile consolidated net income to net cash provided by operating activities:
Depreciation and amortization	283.4		257.4
Net change in recoverable customer engineering, development and tooling	2.1		(32.2)
Net change in working capital items (see below)	3		(165.4)
Other, net	13.4		83.3
Net cash provided by operating activities	1,093.9		686
Cash Flows from Investing Activities:
Additions to property, plant and equipment	(300.3)		(327.7)
Acquisition of Eagle Ottawa, net of cash acquired and use of $350 million restricted cash (see non-cash investing activities below) (Note 7)	0		(465.3)
Other, net	51.8		(10.6)
Net cash used in investing activities	(248.5)		(803.6)
Cash Flows from Financing Activities:
Credit agreement borrowings	0		500
Credit agreement repayments	(15.6)		(3.1)
Short-term borrowings	8.9		0
Repurchase of senior notes, net of use of $250 million restricted cash in 2015 (see non-cash financing activities below) (Note 7)	0		(5)
Repurchase of common stock	(557.7)		(383)
Dividends paid to Lear Corporation stockholders	(68.1)		(60)
Dividends paid to noncontrolling interests	(14.8)		(16.2)
Other, net	(52.1)		(53.6)
Net cash used in financing activities	(699.4)		(20.9)
Effect of foreign currency translation	(1)		(32.8)
Net Change in Cash and Cash Equivalents	145		(171.3)
Cash and Cash Equivalents as of Beginning of Period	1,196.6		1,094.1
Cash and Cash Equivalents as of End of Period	1,341.6	[1]	922.8
Changes in Working Capital Items:
Accounts receivable	(440.2)		(480.4)
Inventories	(87.3)		(76.2)
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)	203.6		103.2
Accrued liabilities and other	326.9		288
Net change in working capital items	3		(165.4)
Supplementary Disclosure:
Cash paid for interest	85.3		82.1
Cash paid for income taxes, net of refunds received	151.6		141.9
Non-cash Investing Activities:
Cash restricted for use - acquisition of Eagle Ottawa	0		(350)
Non-cash Financing Activities:
Cash restricted for use - repurchase of senior notes	$ 0		$ (250)
[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
	Oct. 01, 2016
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. In the first quarter of 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"). The acquisition was accounted for as a business combination, and accordingly, the assets acquired and liabilities assumed are included in the accompanying condensed consolidated financial statements from the date of acquisition. For further information on the acquisition of Eagle Ottawa, see Note 3, “Acquisition,” to the consolidated financial statements included in the Company’s Annual Report on Form 10-K for the year ended December 31, 2015. 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 October 1, 2016 . 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.

Restructuring

Restructuring	9 Months Ended
	Oct. 01, 2016
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 2016 , the Company recorded charges of $51.2 million in connection with its restructuring actions. These charges consist of $44.6 million recorded as cost of sales and $6.6 million recorded as selling, general and administrative expenses. The restructuring charges consist of employee termination benefits of $45.4 million , fixed asset impairment charges of $3.5 million and net contract termination credits of $0.3 million , as well as other related costs of $2.6 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/or machinery and equipment with carrying values of $3.5 million in excess of related estimated fair values. The Company expects to incur approximately $50 million of additional restructuring costs related to activities initiated as of October 1, 2016 , 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 2016 activity is shown below (in millions): Accrual as of 2016 Utilization Accrual as of January 1, 2016 Charges Cash Non-cash October 1, 2016 Employee termination benefits $ 66.5 $ 45.4 $ (45.1 ) $ — $ 66.8 Asset impairment charges — 3.5 — (3.5 ) — Contract termination costs 5.3 (0.3 ) (0.4 ) — 4.6 Other related costs — 2.6 (2.6 ) — — Total $ 71.8 $ 51.2 $ (48.1 ) $ (3.5 ) $ 71.4

Inventories

Inventories	9 Months Ended
	Oct. 01, 2016
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): October 1, December 31, 2015 Raw materials $ 789.9 $ 706.8 Work-in-process 113.9 90.2 Finished goods 159.2 150.6 Inventories $ 1,063.0 $ 947.6

Pre-Production Costs Related to

Pre-Production Costs Related to Long-Term Supply Agreements	9 Months Ended
	Oct. 01, 2016
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 2016 and 2015 , the Company capitalized $110.5 million and $115.9 million , respectively, of pre-production E&D costs for which reimbursement is contractually guaranteed by the customer. During the first nine months of 2016 and 2015 , the Company also capitalized $61.5 million and $74.8 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 2016 and 2015 , the Company collected $168.9 million and $155.6 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): October 1, December 31, 2015 Current $ 172.2 $ 162.0 Long-term 49.2 53.7 Recoverable customer E&D and tooling $ 221.4 $ 215.7

Long-Term Assets

Long-Term Assets	9 Months Ended
	Oct. 01, 2016
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): October 1, December 31, 2015 Land $ 104.7 $ 97.9 Buildings and improvements 648.5 560.4 Machinery and equipment 2,423.1 2,125.8 Construction in progress 212.7 274.9 Total property, plant and equipment 3,389.0 3,059.0 Less – accumulated depreciation (1,468.1 ) (1,232.5 ) Property, plant and equipment, net $ 1,920.9 $ 1,826.5 Depreciation expense was $83.5 million and $75.0 million in the three months ended October 1, 2016 and September 26, 2015 , respectively, and $241.7 million and $217.9 million in the nine months ended October 1, 2016 and September 26, 2015 , 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. Except as discussed below, the Company does not believe that there were any indicators that would have resulted in long-lived asset impairment charges as of October 1, 2016 . The Company will, however, continue to assess the impact of any significant industry events on the realization of its long-lived assets. In the first nine months of 2016 and 2015 , the Company recognized fixed asset impairment charges of $3.5 million and $1.6 million , respectively, in conjunction with its restructuring actions (Note 2 , " Restructuring "). In the first nine months of 2015 , the Company also recognized additional fixed asset impairment charges of $0.5 million . Investment in Affiliates On June 21, 2016, the Company gained control of Beijing BAI Lear Automotive Systems Co., Ltd. (“Beijing BAI”) by amending the existing joint venture agreement to eliminate the substantive participating rights of its joint venture partner. Prior to the amendment, Beijing BAI was accounted for under the equity method. The consolidation of Beijing BAI 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 October 1, 2016 . The operating results and cash flows of Beijing BAI are reflected in the Company’s seating segment in the accompanying condensed consolidated financial statements from the date of the amended joint venture agreement. A preliminary summary of the fair value of the assets acquired and liabilities assumed in conjunction with the consolidation is shown below (in millions): Property, plant and equipment $ 20.7 Other assets and liabilities assumed, net 38.4 Goodwill 10.9 Intangible assets 34.0 Preliminary summary of fair value $ 104.0 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 Beijing BAI’s established relationships with its customers and the expectation of these relationships generating future economic profits for the Company. It is currently estimated that these intangible assets have a weighted average useful life of approximately eight years. Recognized goodwill is attributable to the assembled workforce, expected synergies and other intangible assets that do not qualify for separate recognition. The fair values of the assets acquired and liabilities assumed in conjunction with the consolidation contain provisional estimates that may be revised as a result of additional information obtained regarding such assets and liabilities. As of the date of consolidation, the fair value of the Company’s previously held equity interest in Beijing BAI was $63.0 million , and the fair value of the noncontrolling interest in Beijing BAI was $41.0 million . As a result of valuing the Company’s previously held equity interest in Beijing BAI at fair value, the Company recognized a gain of $30.3 million in the nine months ended October 1, 2016. The pro forma effects of the consolidation 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 15 , " Financial Instruments ."

Goodwill

Goodwill	9 Months Ended
	Oct. 01, 2016
Goodwill and Intangible Assets Disclosure [Abstract]
Goodwill	Goodwill A summary of the changes in the carrying amount of goodwill, by operating segment, in the nine months ended October 1, 2016 , is shown below (in millions): Seating E-Systems (1) Total Balance at January 1, 2016 $ 1,026.8 $ 27.0 $ 1,053.8 Consolidation of affiliate 10.9 — 10.9 Foreign currency translation and other 4.2 0.5 4.7 Balance at October 1, 2016 $ 1,041.9 $ 27.5 $ 1,069.4 (1) In the third quarter of 2016, the Company changed the name of its electrical operating segment to E-Systems. 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 October 1, 2016 . The Company will, however, continue to assess the impact of significant events or circumstances on its recorded goodwill. For further information related to the consolidation of an affiliate, see Note 5 , " Long-Term Assets ."

Debt

Debt	9 Months Ended
	Oct. 01, 2016
Debt Disclosure [Abstract]
Debt	Debt A summary of long-term debt, net of unamortized debt issuance costs, and the related weighted average interest rates is shown below (in millions): October 1, 2016 December 31, 2015 Debt Instrument Long-Term Debt Debt Issuance Costs (1) Long-Term Debt, Net Weighted Average Interest Rate Long-Term Debt Debt Issuance Costs (1) Long-Term Debt, Net Weighted Average Interest Rate Credit Agreement — Term Loan Facility $ 475.0 $ (1.8 ) $ 473.2 1.835% $ 490.6 $ (2.2 ) $ 488.4 1.78% 4.75% Senior Notes due 2023 500.0 (5.0 ) 495.0 4.75% 500.0 (5.5 ) 494.5 4.75% 5.375% Senior Notes due 2024 325.0 (2.9 ) 322.1 5.375% 325.0 (3.2 ) 321.8 5.375% 5.25% Senior Notes due 2025 650.0 (6.8 ) 643.2 5.25% 650.0 (7.5 ) 642.5 5.25% Other 6.4 — 6.4 N/A 7.6 — 7.6 N/A $ 1,956.4 $ (16.5 ) 1,939.9 $ 1,973.2 $ (18.4 ) 1,954.8 Less — Current portion (32.6 ) (23.1 ) Long-term debt $ 1,907.3 $ 1,931.7 (1) Unamortized portion Senior Notes As of October 1, 2016 , 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. 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 Company's 8.125% senior unsecured notes due 2020 (the "2020 Notes") and $350 million was restricted to finance, in part, the acquisition of Eagle Ottawa (Note 1 , " Basis of Presentation "). In January 2015, the Company used $350 million of the restricted cash proceeds from the offering, along with $500 million in borrowings under the Term Loan Facility (see "— Credit Agreement" below), to finance the acquisition of Eagle Ottawa. 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 the restricted cash proceeds from the offering, 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 from the offering 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 (Note 17 , " 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 2023 Notes and 2024 Notes limit the ability of the Company to enter into sale and leaseback transactions. The indentures governing the Notes also provide for customary events of default. As of October 1, 2016 , the Company was in compliance with all covenants under the indentures governing the Notes. Credit Agreement As of October 1, 2016 , the Company’s credit agreement (the "Credit Agreement") consists of a $1.25 billion revolving credit facility (the “Revolving Credit Facility”), which matures on November 14, 2019, and a $500 million term loan facility (the "Term Loan Facility"), which matures on January 5, 2020. As of October 1, 2016 and December 31, 2015 , there were no borrowings outstanding under the Revolving Credit Facility. As of October 1, 2016 and December 31, 2015 , there were $475.0 million and $490.6 million , respectively, of borrowings outstanding under the Term Loan Facility. In the three and nine months ended October 1, 2016 , the Company made required principal payments under the Term Loan Facility of $6.2 million and $15.6 million , respectively. Advances under the Revolving Credit Facility generally bear interest at a variable rate per annum equal to (i) the Eurocurrency Rate (as defined in the credit agreement) plus an adjustable margin of 1.0% to 2.25% based on the Company’s corporate rating ( 1.25% as of October 1, 2016 ), 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 in the credit agreement) plus an adjustable margin of 0.0% to 1.25% based on the Company’s corporate rating ( 0.25% as of October 1, 2016 ), 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 in the credit agreement) plus an adjustable margin of 1.25% to 2.25% based on the Company's corporate rating ( 1.375% as of October 1, 2016 ), 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 in the credit agreement) plus an adjustable margin of 0.25% to 1.25% based on the Company's corporate rating ( 0.375% as of October 1, 2016 ), payable quarterly. The Company’s obligations under the Credit Agreement are guaranteed, jointly and severally, on a first priority basis, by certain domestic subsidiaries, which are directly or indirectly 100% owned by Lear (Note 17 , " 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 October 1, 2016 , the Company was in compliance with all covenants under the Credit Agreement. Other As of October 1, 2016 , 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, 2015 .

Pension and Other Postretiremen

Pension and Other Postretirement Benefit Plans	9 Months Ended
	Oct. 01, 2016
Compensation and Retirement Disclosure [Abstract]
Pension and Other Postretirement Benefit Plans	Pension and Other Postretirement Benefit Plans The Company sponsors defined benefit pension plans and other postretirement benefit plans (primarily for the continuation of medical benefits) for eligible employees in the United States and certain other countries. 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 October 1, 2016 September 26, 2015 October 1, 2016 September 26, 2015 U.S. Foreign U.S. Foreign U.S. Foreign U.S. Foreign Service cost $ 1.4 $ 1.6 $ 1.1 $ 1.8 $ 4.2 $ 4.8 $ 3.5 $ 6.5 Interest cost 7.5 3.8 7.2 4.1 22.4 11.9 21.5 13.0 Expected return on plan assets (9.5 ) (5.9 ) (9.9 ) (6.3 ) (28.6 ) (17.5 ) (29.6 ) (20.3 ) Amortization of actuarial loss 0.6 0.8 0.7 1.0 2.0 2.3 2.0 3.2 Curtailment loss — — — — — — — 7.7 Settlement loss — — 0.1 — 0.2 — 0.2 — Net periodic benefit cost (credit) $ — $ 0.3 $ (0.8 ) $ 0.6 $ 0.2 $ 1.5 $ (2.4 ) $ 10.1 The components of the Company’s net periodic other postretirement benefit cost are shown below (in millions): Three Months Ended Nine Months Ended October 1, 2016 September 26, 2015 October 1, 2016 September 26, 2015 U.S. Foreign U.S. Foreign U.S. Foreign U.S. Foreign Service cost $ — $ 0.1 $ — $ 0.1 $ 0.1 $ 0.4 $ 0.1 $ 0.6 Interest cost 0.9 0.4 0.8 0.4 2.4 1.2 2.3 1.2 Amortization of actuarial (gain) loss (0.3 ) 0.1 (0.3 ) 0.1 (0.9 ) 0.2 (0.9 ) 0.4 Amortization of prior service credit — (0.1 ) — (0.1 ) — (0.3 ) — (0.2 ) Special termination benefits — — — — — 0.3 — — Net periodic benefit cost $ 0.6 $ 0.5 $ 0.5 $ 0.5 $ 1.6 $ 1.8 $ 1.5 $ 2.0 In the nine months ended September 26, 2015 , the Company recognized pension benefit curtailment losses of $7.7 million related to its restructuring actions. Contributions Employer contributions to the Company’s domestic and foreign defined benefit pension plans in the nine months ended October 1, 2016 , were $9.7 million . The Company expects contributions to its domestic and foreign defined benefit pension plans to be approximately $10 million to $15 million in 2016 . 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. Subsequent Event In September 2016, the Company announced a limited lump-sum payout offer to certain terminated vested plan participants of its U.S. defined benefit pension plans. This offer provides participants with the flexibility to receive their pension benefits early and reduces the Company's future administrative costs and risks related to its U.S. defined benefit pension plans. Under this offer, eligible plan participants may voluntarily elect an early payout of their pension benefits primarily in the form of a lump-sum payment equal to the present value of the participant’s pension benefits. Eligible plan participants have from October 4, 2016 through November 10, 2016, to make their election. Payments under this offer will be distributed in December 2016 from existing defined benefit pension plan assets. In connection with this offer, the Company expects to recognize a non-cash settlement charge in the fourth quarter of 2016. Although the actual amount of the charge and the related impact on the funded status of the affected U.S. defined benefit pension plans will depend on, among other factors, the number of plan participants accepting the offer, the Company currently estimates that the offer will result in a pretax non-cash settlement charge of approximately $40 million to $55 million .

Other (Income) Expense, Net

Other (Income) Expense, Net	9 Months Ended
	Oct. 01, 2016
Other Income and Expenses [Abstract]
Other (Income) Expense, Net	Other (Income) Expense, Net Other (income) 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 (income) expense, net is shown below (in millions): Three Months Ended Nine Months Ended October 1, September 26, October 1, September 26, Other expense $ 15.5 $ 21.8 $ 34.7 $ 62.7 Other income (1.3 ) (0.1 ) (35.5 ) (2.3 ) Other (income) expense, net $ 14.2 $ 21.7 $ (0.8 ) $ 60.4 In the three and nine months ended October 1, 2016 , other expense includes net foreign currency transaction losses of $3.6 million and $5.4 million , respectively. In the nine months ended October 1, 2016 , other income includes a gain of $30.3 million related to the consolidation of an affiliate (Note 5 , " Long-Term Assets "). In 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. In the nine months ended September 26, 2015 , other expense includes a loss of $14.3 million related to the extinguishment of debt (Note 7 , " Debt ").

Income Taxes

Income Taxes	9 Months Ended
	Oct. 01, 2016
Income Tax Disclosure [Abstract]
Income Taxes	Income Taxes A summary of the provision for income taxes and the corresponding effective tax rate for the three and nine months ended October 1, 2016 and September 26, 2015 , is shown below (in millions, except effective tax rates): Three Months Ended Nine Months Ended October 1, September 26, October 1, September 26, Provision for income taxes $ 88.2 $ 76.1 $ 287.4 $ 210.9 Pretax income before equity in net income of affiliates $ 310.3 $ 259.5 $ 1,030.2 $ 722.1 Effective tax rate 28.4 % 29.3 % 27.9 % 29.2 % In the first nine months of 2016 and 2015 , 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 2016 , the Company recognized net tax benefits of $14.5 million related to restructuring charges and various other items. In addition, the Company recognized a gain of $30.3 million related to the consolidation of an affiliate, for which no tax expense was provided. 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. Excluding these items, the effective tax rate in the first nine months of 2016 and 2015 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 related to the consolidation of an affiliate, see Note 5 , " Long-Term Assets ." For further information related to the Company's income taxes, 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, 2015 .

Net Income Per Share Attributab

Net Income Per Share Attributable to Lear	9 Months Ended
	Oct. 01, 2016
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 October 1, September 26, October 1, September 26, Net income attributable to Lear $ 214.4 $ 181.0 $ 745.2 $ 510.2 Average common shares outstanding 71,259,766 76,259,209 73,102,327 77,315,584 Dilutive effect of common stock equivalents 792,504 1,156,893 706,893 861,847 Average diluted shares outstanding 72,052,270 77,416,102 73,809,220 78,177,431 Basic net income per share attributable to Lear $ 3.01 $ 2.37 $ 10.19 $ 6.60 Diluted net income per share attributable to Lear $ 2.98 $ 2.34 $ 10.10 $ 6.53

Comprehensive Income and Equity

Comprehensive Income and Equity	9 Months Ended
	Oct. 01, 2016
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 October 1, 2016 , is shown below (in millions): Three Months Ended October 1, 2016 Nine Months Ended October 1, 2016 Equity Lear Corporation Stockholders' Equity Non- controlling Interests Equity Lear Corporation Stockholders' Equity Non- controlling Interests Beginning equity balance $ 3,156.1 $ 3,012.8 $ 143.3 $ 3,017.7 $ 2,927.4 $ 90.3 Stock-based compensation transactions 15.6 15.6 — 6.7 6.7 — Repurchase of common stock (152.7 ) (152.7 ) — (557.7 ) (557.7 ) — Dividends declared to Lear Corporation stockholders (21.9 ) (21.9 ) — (67.5 ) (67.5 ) — Dividends declared to noncontrolling interest holders (0.4 ) — (0.4 ) (13.2 ) — (13.2 ) Consolidation of affiliate 1.0 — 1.0 41.0 — 41.0 Non-controlling interests — other — — — — (2.2 ) 2.2 Comprehensive income: Net income 235.0 214.4 20.6 792.0 745.2 46.8 Other comprehensive income (loss), net of tax: Defined benefit plan adjustments 1.5 1.5 — (0.2 ) (0.2 ) — Derivative instruments and hedging activities 0.8 0.8 — (10.6 ) (10.6 ) — Foreign currency translation adjustments 8.0 8.0 — 34.8 37.4 (2.6 ) Other comprehensive income (loss) 10.3 10.3 — 24.0 26.6 (2.6 ) Comprehensive income 245.3 224.7 20.6 816.0 771.8 44.2 Ending equity balance $ 3,243.0 $ 3,078.5 $ 164.5 $ 3,243.0 $ 3,078.5 $ 164.5 A summary of changes, net of tax, in accumulated other comprehensive loss in the three and nine months ended October 1, 2016 , is shown below (in millions): Three Months Ended Nine Months Ended Defined benefit plans: Balance at beginning of period $ (196.3 ) $ (194.6 ) Reclassification adjustments (net of tax expense of $0.3 million and $1.0 million in the three and nine months ended October 1, 2016, respectively) 0.8 2.5 Other comprehensive income (loss) recognized during the period (net of tax impact of $— million in the three and nine months ended October 1, 2016) 0.7 (2.7 ) Balance at end of period $ (194.8 ) $ (194.8 ) Derivative instruments and hedging: Balance at beginning of period $ (50.1 ) $ (38.7 ) Reclassification adjustments (net of tax expense of $6.0 million and $16.7 million in the three and nine months ended October 1, 2016, respectively) 17.1 46.2 Other comprehensive loss recognized during the period (net of tax benefit of $6.0 million and $20.5 million in the three and nine months ended October 1, 2016, respectively) (16.3 ) (56.8 ) Balance at end of period $ (49.3 ) $ (49.3 ) Foreign currency translation: Balance at beginning of period $ (467.4 ) $ (496.8 ) Other comprehensive income recognized during the period (net of tax impact of $— million in the three and nine months ended October 1, 2016) 8.0 37.4 Balance at end of period $ (459.4 ) $ (459.4 ) In the three months ended October 1, 2016 , foreign currency translation adjustments are related primarily to the strengthening of the Euro relative to the U.S. dollar. In the nine months ended October 1, 2016 , foreign currency translation adjustments are related primarily to the strengthening of the Euro and the Brazilian real relative to the U.S. dollar, partially offset by the weakening of the Chinese renminbi relative to the U.S. dollar. Foreign currency translation adjustments include pretax losses of $0.5 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 26, 2015 , is 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 declared to noncontrolling interest holders (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 in the three and nine months ended September 26, 2015 , is shown below (in millions): Three Months Ended September 26, 2015 Nine Months Ended Defined benefit plans: Balance at beginning of period $ (209.2 ) $ (219.2 ) Reclassification adjustments (net of tax expense of $0.3 million and $1.2 million in the three and nine month ended September 26, 2015, respectively) 1.2 3.5 Other comprehensive income recognized during the period (net of tax expense of $— million and $1.1 million in 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: Balance at beginning of period $ (31.4 ) $ (33.2 ) Reclassification adjustments (net of tax expense of $4.4 million and $7.6 million in 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 in 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: 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 in the three and nine months ended September 26, 2015, respectively) (74.8 ) (184.8 ) Balance at end of period $ (434.4 ) $ (434.4 ) In the three months ended September 26, 2015 , foreign currency translation adjustments are related primarily to the weakening of the Brazilian real and the 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. In the nine months ended September 26, 2015 , foreign currency translation adjustments are related primarily to the weakening of the Euro, the Brazilian real and the 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. See Note 8 , " Pension and Other Postretirement Benefit Plans ," for further information regarding reclassification adjustments related to the Company's defined benefit plans. See Note 15 , " Financial Instruments ," for further information regarding reclassification adjustments related to the Company's derivative and hedging activities. Lear Corporation Stockholders’ Equity Common Stock Share Repurchase Program In February 2016, the Company's Board of Directors authorized a $487.4 million increase to the existing common stock share repurchase program to provide for a remaining aggregate repurchase authorization of $1.0 billion , while maintaining the program expiration date of December 31, 2017. In the first nine months of 2016 , the Company repurchased, in aggregate, $557.7 million of its outstanding common stock ( 5,015,556 shares at an average purchase price of $111.20 per share, excluding commissions). As of the end of the third quarter of 2016, the Company has a remaining repurchase authorization of $442.3 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 $3.4 billion in share repurchases under its common stock share repurchase program. As of the end of the third quarter of 2016, the Company has repurchased, in aggregate, $3.0 billion of its outstanding common stock, at an average price of $73.48 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 October 1, 2016 and December 31, 2015 . Quarterly Dividend In the first nine months of 2016 and 2015 , the Company’s Board of Directors declared quarterly cash dividends of $0.30 and $0.25 per share of common stock, respectively. In the first nine months of 2016 , declared dividends totaled $67.5 million , and dividends paid totaled $68.1 million . In the first nine months of 2015 , declared dividends totaled $59.9 million , and dividends paid totaled $60.0 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 2016 , the Company gained control of and consolidated an affiliate. For further information related to the consolidation, see Note 5 , " Long-Term Assets ." In October 2016, the Company entered into a transaction to acquire the outstanding noncontrolling interests in a consolidated subsidiary, Shenyang Lear Automotive Seating and Interior Systems Co., Ltd., for $33.0 million . Upon completion of the transaction, the Company will own 100% of the subsidiary. There will be no gain or loss recognized in the condensed consolidated statement of comprehensive income as a result of this transaction in the year ended December 31, 2016.

Legal and Other Contingencies

Legal and Other Contingencies	9 Months Ended
	Oct. 01, 2016
Commitments and Contingencies Disclosure [Abstract]
Legal and Other Contingencies	Legal and Other Contingencies As of October 1, 2016 and December 31, 2015 , the Company had recorded reserves for pending legal disputes, including commercial disputes and other matters, of $15.1 million and $9.2 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. 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 in the nine months ended October 1, 2016 , is shown below (in millions): Balance at January 1, 2016 $ 33.0 Expense, net (including changes in estimates) 18.9 Settlements (3.8 ) Foreign currency translation and other 0.2 Balance at October 1, 2016 $ 48.3 Environmental Matters The Company is subject to local, state, federal and foreign laws, regulations and ordinances which govern activities or operations that may have adverse environmental effects and which impose liability for clean-up costs resulting from past spills, disposals or other releases of hazardous wastes and environmental compliance. The Company’s policy is to comply with all applicable environmental laws and to maintain an environmental management program based on ISO 14001 to ensure compliance with this standard. However, the Company currently is, has been and in the future may become the subject of formal or informal enforcement actions or procedures. The Company has been named as a potentially responsible party at several third-party landfill sites and is engaged in the cleanup of hazardous waste at certain sites owned, leased or operated by the Company, including several properties acquired in its 1999 acquisition of UT Automotive, Inc. ("UT Automotive"). Certain present and former properties of UT Automotive are subject to environmental liabilities which may be significant. The Company obtained agreements and indemnities with respect to certain environmental liabilities from United Technologies Corporation ("UTC") in connection with the Company’s acquisition of UT Automotive. UTC manages and directly funds these environmental liabilities pursuant to its agreements and indemnities with the Company. As of October 1, 2016 and December 31, 2015 , the Company had recorded environmental reserves of $9.1 million . 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
	Oct. 01, 2016
Segment Reporting [Abstract]
Segment Reporting	Segment Reporting The Company has two reportable operating segments: seating, which includes complete seat systems and all major seat components, including seat covers and surface materials such as leather and fabric, seat structures and mechanisms, seat foam and headrests, and E-Systems (formerly electrical), which includes complete electrical distribution systems, electronic control modules and wireless communication modules. Key components in the electrical distribution system include wiring harnesses, terminals and connectors, junction boxes and high power components for hybrid and electric vehicles. 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 (income) 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 October 1, 2016 Seating E-Systems Other Consolidated Revenues from external customers $ 3,513.3 $ 1,013.1 $ — $ 4,526.4 Segment earnings (1) 269.5 140.3 (64.7 ) 345.1 Depreciation and amortization 67.9 27.5 3.3 98.7 Capital expenditures 80.3 34.9 3.4 118.6 Total assets 6,348.8 1,746.6 2,182.0 10,277.4 Three Months Ended September 26, 2015 Seating E-Systems 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 Nine Months Ended October 1, 2016 Seating E-Systems Other Consolidated Revenues from external customers $ 10,755.7 $ 3,158.4 $ — $ 13,914.1 Segment earnings (1) 848.8 441.5 (198.9 ) 1,091.4 Depreciation and amortization 193.8 80.5 9.1 283.4 Capital expenditures 204.6 79.5 16.2 300.3 Total assets 6,348.8 1,746.6 2,182.0 10,277.4 Nine Months Ended September 26, 2015 Seating E-Systems 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 (1) See definition above. In the three months ended October 1, 2016 , segment earnings include restructuring charges of $7.8 million , $6.9 million and $0.2 million in the seating and E-Systems segments and in the other category, respectively. In the nine months ended October 1, 2016 , segment earnings include restructuring charges of $30.8 million , $17.5 million and $2.9 million in the seating and E-Systems segments and in the other category, respectively (Note 2 , " Restructuring "). In 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 E-Systems segments and in the other category, respectively. In 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 E-Systems segments and in the other category, respectively (Note 2 , " 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 October 1, September 26, October 1, September 26, Segment earnings $ 345.1 $ 302.6 $ 1,091.4 $ 848.8 Interest expense 20.6 21.4 62.0 66.3 Other (income) expense, net 14.2 21.7 (0.8 ) 60.4 Consolidated income before provision for income taxes and equity in net income of affiliates $ 310.3 $ 259.5 $ 1,030.2 $ 722.1

Financial Instruments

Financial Instruments	9 Months Ended
	Oct. 01, 2016
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). The estimated fair value, as well as the carrying value, of the Company's debt instruments are shown below (in millions): October 1, December 31, 2015 Estimated aggregate fair value $ 2,042.0 $ 1,992.3 Aggregate carrying value (1) 1,950.0 1,965.6 (1) Credit agreement and senior notes, excluding the impact of unamortized debt issuance costs. Accounts Receivable Factoring One of the Company's European subsidiaries has an uncommitted factoring agreement, which provides for aggregate purchases of specified customer accounts of up to €200 million . As of October 1, 2016 , there were no factored receivables outstanding. The Company cannot provide any assurances that this factoring facility will be available or utilized in the future. Marketable Equity Securities Included in other current assets in the accompanying condensed consolidated balance sheets as of October 1, 2016 and December 31, 2015 , are $28.8 million and $23.0 million , respectively, of marketable equity securities, which the Company accounts for under the fair value option. Accordingly, unrealized gains and losses arising from changes in the fair value of the marketable equity securities are recognized in the accompanying condensed consolidated statement of income as a component of other expense, net. The fair value of the marketable equity securities is determined by reference to quoted market prices in active markets (Level 1 input based on the GAAP fair value hierarchy). 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 and interest rates 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 for a hedging instrument 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 condensed 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 condensed 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 condensed 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 condensed 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 condensed 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 Japanese yen, the Philippine peso and the Canadian dollar. The notional amount and estimated fair value of the Company's foreign currency derivative contracts are shown below (in millions, except for maturities): October 1, December 31, 2015 Contracts designated as cash flow hedges: Notional amount $ 1,134.9 $ 1,394.6 Fair value $ (60.7 ) $ (46.4 ) Outstanding maturities in months, not to exceed 24 24 Contracts not designated as hedging instruments: Notional amount $ 876.8 $ 423.4 Fair value $ (3.8 ) $ (4.5 ) Outstanding maturities in months, not to exceed 12 12 Total outstanding notional amount $ 2,011.7 $ 1,818.0 Foreign currency derivative contracts not designated as hedging instruments consist principally of hedges of cash transactions, intercompany loans and certain other balance sheet exposures. The fair value of outstanding foreign currency derivative contracts and the related classification in the accompanying condensed consolidated balance sheets as of October 1, 2016 and December 31, 2015 , are shown below (in millions): October 1, December 31, Contracts designated as cash flow hedges: Other current assets $ 4.0 $ 8.2 Other long-term assets 0.9 0.3 Other current liabilities (55.4 ) (51.5 ) Other long-term liabilities (10.2 ) (3.4 ) (60.7 ) (46.4 ) Contracts not designated as hedging instruments: Other current assets 3.1 3.6 Other current liabilities (6.9 ) (8.1 ) (3.8 ) (4.5 ) $ (64.5 ) $ (50.9 ) 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 October 1, September 26, October 1, September 26, Contracts designated as cash flow hedges: Losses recognized in accumulated other comprehensive loss $ (22.3 ) $ (34.2 ) $ (77.2 ) $ (43.4 ) Losses reclassified from accumulated other comprehensive loss 23.1 12.5 62.9 24.4 Comprehensive income (loss) $ 0.8 $ (21.7 ) $ (14.3 ) $ (19.0 ) Pretax gains (losses) reclassified from accumulated other comprehensive loss to net sales and cost of sales are shown below (in millions): Three Months Ended Nine Months Ended October 1, September 26, October 1, September 26, Net sales $ (2.2 ) $ 1.4 $ (3.6 ) $ 2.4 Cost of sales (20.9 ) (13.9 ) (59.3 ) (26.8 ) $ (23.1 ) $ (12.5 ) $ (62.9 ) $ (24.4 ) Accumulated Other Comprehensive Loss - Derivative Instruments and Hedging As of October 1, 2016 and December 31, 2015 , pretax net losses of approximately $60.7 million and $46.4 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 $51.4 million recorded in accumulated other comprehensive loss as of October 1, 2016 . Such losses will be reclassified at the time that the underlying hedged transactions are realized. During the three and nine months ended October 1, 2016 and September 26, 2015 , 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 October 1, 2016 and December 31, 2015 , are shown below (in millions): October 1, 2016 Frequency Asset (Liability) Valuation Technique Level 1 Level 2 Level 3 Foreign currency derivative contracts, net Recurring $ (64.5 ) Market/ Income $ — $ (64.5 ) $ — Marketable equity securities Recurring $ 28.8 Market $ 28.8 $ — $ — December 31, 2015 Frequency Asset (Liability) Valuation Technique Level 1 Level 2 Level 3 Foreign currency derivative contracts, net Recurring $ (50.9 ) Market/ Income $ — $ (50.9 ) $ — Marketable equity securities Recurring $ 23.0 Market $ 23.0 $ — $ — 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 by an estimate of the credit spread that would be applied by market participants purchasing these contracts from the Company’s counterparties. If an estimate of the credit spread is required, 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 October 1, 2016 and December 31, 2015 , 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 in 2016 . 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 consolidation of Beijing BAI in 2016, Level 3 fair value estimates related to property, plant and equipment of $20.7 million , customer-based intangible assets of $34.0 million and noncontrolling interests of $41.0 million are recorded in the accompanying condensed consolidated balance sheet as of October 1, 2016 . In addition, the consolidation of Beijing BAI required a Level 3 fair value estimate related to the Company's previously held equity interest of $63.0 million . As a result of the acquisition of Eagle Ottawa in 2015, Level 3 fair value estimates related to property, plant and equipment of $142.4 million , intangible assets of $211.3 million and contingent consideration of $25.0 million were recorded in the accompanying condensed consolidated balance sheet as of December 31, 2015. 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 noncontrolling interests and the Company's previously held equity interest were based on the present value of future cash flows and a value to earnings multiple approach. In addition, these fair value estimates reflect discounts for the lack of control and the lack of marketability associated with the noncontrolling and previously held equity interests. Fair value estimates of the Eagle Ottawa contingent consideration were based on an income approach. For further information on assets and liabilities measured at fair value on a non-recurring basis, see Note 5 , “ Long-Term Assets .” For further information on the Eagle Ottawa fair value measurements, see Note 3, “Acquisition,” to the consolidated financial statements included in the Company’s Annual Report on Form 10-K for the year ended December 31, 2015. As of October 1, 2016 , there were no additional significant assets or liabilities measured at fair value on a non-recurring basis.

Accounting Pronouncements

Accounting Pronouncements	9 Months Ended
	Oct. 01, 2016
Accounting Changes and Error Corrections [Abstract]
Accounting Pronouncements	Accounting Pronouncements The Company has considered the recent Accounting Standards Updates ("ASUs") issued by the Financial Accounting Standards Board ("FASB") summarized below, which could significantly impact its financial statements: Standards Pending Adoption Description Effective Date Anticipated Impact ASU 2016-09, Improvements to Employee Share-Based Payment Accounting (1) The standard simplifies several aspects of the accounting for share-based payment awards to employees and includes provisions related to income taxes, the liability or equity classification of share-based payment awards and statement of cash flows presentation. The income tax related provisions of this update are expected to significantly impact the Company and must be adopted through a cumulative effect adjustment to retained earnings as of the beginning of the period in which the update is adopted. January 1, 2017 As of December 31, 2015, the Company had tax benefits related to share-based payment awards of $45.4 million, recorded as a reduction to long-term deferred tax assets, and $3.9 million, recorded in additional paid-in-capital. Adoption of this update would result in the elimination of such amounts from other long-term assets and additional paid-in-capital, with a corresponding $49.3 million increase to retained earnings. ASU 2014-09, Revenue from Contracts with Customers (2) The standard replaces existing revenue recognition guidance and requires additional financial statement disclosures. The provisions of these updates may be applied through either a full retrospective or a modified retrospective approach. January 1, 2018 The Company is currently evaluating the impact of these updates. ASU 2016-02, Leases The standard requires that a lessee recognize on its balance sheet right-of-use assets and corresponding liabilities resulting from leasing transactions, as well as additional financial statement disclosures. Currently, U.S. GAAP only requires such balance sheet recognition for leases classified as capital leases. The provisions of this update apply to substantially all leased assets, with certain permitted exceptions, and must be adopted using a modified retrospective approach. January 1, 2019 The Company is currently evaluating the impact of this update. For additional information on the Company’s operating lease commitments, see Note 11, "Commitments and Contingencies," to the consolidated financial statements included in the Company’s Annual Report on Form 10-K for the year ended December 31, 2015. (1) Early adoption permitted. (2) Along with four subsequent ASUs amending and clarifying ASU 2014-09: ASU 2015-14, "Revenue from Contracts with Customers (Topic 606): Deferral of the Effective Date" ASU 2016-08, "Revenue from Contracts with Customers (Topic 606): Principal versus Agent Considerations (Reporting Revenue Gross versus Net)" ASU 2016-10, "Revenue from Contracts with Customers (Topic 606): Identifying Performance Obligations and Licensing" ASU 2016-12, "Revenue from Contracts with Customers (Topic 606): Narrow-Scope Improvements and Practical Expedients" The Company has considered the recent ASUs summarized below, none of which are expected to significantly impact its financial statements: Standard Description Effective Date ASU 2014-15, Presentation of Financial Statements — Going Concern The standard requires management to make a going concern assessment for 24 months after the financial statement date. Previously, this assessment was made by the Company's independent registered public accounting firm. December 31, 2016 ASU 2015-11, Simplifying the Measurement of Inventory The standard requires entities to measure inventory at the lower of cost or net realizable value rather than at the lower of cost or market. January 1, 2017 ASU 2016-05, Effects of Derivative Contract Novations on Existing Hedge Accounting Relationships and ASU 2016-06, Contingent Put and Call Options in Debt Instruments. The standards provide clarification when there is a change in a counterparty to a derivative hedging instrument and the steps required when assessing the economic characteristics of embedded put or call options. January 1, 2017 ASU 2016-07, Simplifying the Transition to Equity Method of Accounting The standard eliminates the retroactive application when investments become qualified for the equity method of accounting as a result of an increase in the level of ownership or degree of influence. January 1, 2017 ASU 2016-01, Recognition and Measurement of Financial Assets and Financial Liabilities The standard requires equity investments and other ownership interests in unconsolidated entities (other than those accounted for using the equity method of accounting) to be measured at fair value through earnings. A practicability exception exists for equity investments without readily determinable fair values. January 1, 2018 ASU 2016-15, Classification of Certain Cash Receipts and Cash Payments The standard addresses the classification of cash flows related to various transactions, including debt prepayment and extinguishment costs, contingent consideration and proceeds from insurance claims. January 1, 2018 ASU 2016-13, Measurement of Credit Losses on Financial Instruments The standard changes the impairment model for most financial instruments to an "expected loss" model. The new model will generally result in earlier recognition of credit losses. January 1, 2020 The Company has adopted the ASUs summarized below in 2016. The effects of adoption did not significantly impact its financial statements: Standards Adopted Description Effective Date ASU 2015-01, Income Statement — Extraordinary and Unusual Items The standard eliminates the concept of extraordinary items. January 1, 2016 ASU 2015-02, Amendments to the Consolidation Analysis The standard provides guidance related to the application of both the variable interest and voting interest consolidation models. January 1, 2016 ASU 2015-05, Internal-Use Software The standard provides guidance about whether a cloud computing arrangement includes a software license. January 1, 2016 ASU 2015-16, Simplifying the Accounting for Measurement-Period Adjustments The standard eliminates the requirement for an acquirer in a business combination to account for measurement-period adjustments retrospectively. January 1, 2016

Supplemental Guarantor Condense

Supplemental Guarantor Condensed Consolidating Financial Statements	9 Months Ended
	Oct. 01, 2016
Condensed Financial Information of Parent Company Only Disclosure [Abstract]
Supplemental Guarantor Condensed Consolidating Financial Statements	October 1, 2016 Lear Guarantors Non- guarantors Eliminations Consolidated (Unaudited; in millions) ASSETS CURRENT ASSETS: Cash and cash equivalents $ 408.7 $ 0.3 $ 932.6 $ — $ 1,341.6 Accounts receivable 65.7 655.0 2,388.8 — 3,109.5 Inventories 1.6 434.2 627.2 — 1,063.0 Intercompany accounts 38.2 150.5 — (188.7 ) — Other 90.7 14.1 434.9 — 539.7 Total current assets 604.9 1,254.1 4,383.5 (188.7 ) 6,053.8 LONG-TERM ASSETS: Property, plant and equipment, net 166.8 405.6 1,348.5 — 1,920.9 Goodwill 39.9 651.3 378.2 — 1,069.4 Investments in subsidiaries 3,590.2 1,189.2 — (4,779.4 ) — Intercompany loans receivable 1,054.0 1,389.5 109.1 (2,552.6 ) — Other 560.2 189.9 506.9 (23.7 ) 1,233.3 Total long-term assets 5,411.1 3,825.5 2,342.7 (7,355.7 ) 4,223.6 Total assets $ 6,016.0 $ 5,079.6 $ 6,726.2 $ (7,544.4 ) $ 10,277.4 LIABILITIES AND EQUITY CURRENT LIABILITIES: Short-term borrowings $ — $ — $ 8.7 $ — $ 8.7 Accounts payable and drafts 77.2 810.9 1,885.1 — 2,773.2 Accrued liabilities 245.2 337.5 1,086.1 — 1,668.8 Intercompany accounts — — 188.7 (188.7 ) — Current portion of long-term debt 31.3 — 1.3 — 32.6 Total current liabilities 353.7 1,148.4 3,169.9 (188.7 ) 4,483.3 LONG-TERM LIABILITIES: Long-term debt 1,902.2 — 5.1 — 1,907.3 Intercompany loans payable 511.0 687.0 1,354.5 (2,552.5 ) — Other 170.6 168.5 328.4 (23.7 ) 643.8 Total long-term liabilities 2,583.8 855.5 1,688.0 (2,576.2 ) 2,551.1 EQUITY: Lear Corporation stockholders’ equity 3,078.5 3,075.7 1,703.8 (4,779.5 ) 3,078.5 Noncontrolling interests — — 164.5 — 164.5 Equity 3,078.5 3,075.7 1,868.3 (4,779.5 ) 3,243.0 Total liabilities and equity $ 6,016.0 $ 5,079.6 $ 6,726.2 $ (7,544.4 ) $ 10,277.4 December 31, 2015 Lear Guarantors Non- guarantors Eliminations Consolidated (In millions) ASSETS CURRENT ASSETS: Cash and cash equivalents $ 526.4 $ 0.4 $ 669.8 $ — $ 1,196.6 Accounts receivable 46.4 534.5 2,009.1 — 2,590.0 Inventories 4.0 407.0 536.6 — 947.6 Intercompany accounts 45.9 79.5 — (125.4 ) — Other 114.0 25.8 412.6 — 552.4 Total current assets 736.7 1,047.2 3,628.1 (125.4 ) 5,286.6 LONG-TERM ASSETS: Property, plant and equipment, net 134.2 417.6 1,274.7 — 1,826.5 Goodwill 39.9 651.3 362.6 — 1,053.8 Investments in subsidiaries 3,101.3 1,458.5 — (4,559.8 ) — Intercompany loans receivable 904.1 836.7 77.7 (1,818.5 ) — Other 566.3 203.9 493.8 (25.1 ) 1,238.9 Total long-term assets 4,745.8 3,568.0 2,208.8 (6,403.4 ) 4,119.2 Total assets $ 5,482.5 $ 4,615.2 $ 5,836.9 $ (6,528.8 ) $ 9,405.8 LIABILITIES AND EQUITY CURRENT LIABILITIES: Accounts payable and drafts $ 78.0 $ 681.2 $ 1,745.2 $ — $ 2,504.4 Accrued liabilities 144.0 277.0 891.1 — 1,312.1 Intercompany accounts — — 125.4 (125.4 ) — Current portion of long-term debt 21.9 — 1.2 — 23.1 Total current liabilities 243.9 958.2 2,762.9 (125.4 ) 3,839.6 LONG-TERM LIABILITIES: Long-term debt 1,925.3 — 6.4 — 1,931.7 Intercompany loans payable 221.6 650.1 946.8 (1,818.5 ) — Other 164.3 164.9 312.7 (25.1 ) 616.8 Total long-term liabilities 2,311.2 815.0 1,265.9 (1,843.6 ) 2,548.5 EQUITY: Lear Corporation stockholders’ equity 2,927.4 2,842.0 1,717.8 (4,559.8 ) 2,927.4 Noncontrolling interests — — 90.3 — 90.3 Equity 2,927.4 2,842.0 1,808.1 (4,559.8 ) 3,017.7 Total liabilities and equity $ 5,482.5 $ 4,615.2 $ 5,836.9 $ (6,528.8 ) $ 9,405.8 Three Months Ended October 1, 2016 Lear Guarantors Non- guarantors Eliminations Consolidated (Unaudited; in millions) Net sales $ 106.9 $ 1,991.1 $ 3,742.9 $ (1,314.5 ) $ 4,526.4 Cost of sales 163.5 1,744.1 3,419.4 (1,314.5 ) 4,012.5 Selling, general and administrative expenses 77.3 4.7 71.6 — 153.6 Intercompany operating (income) expense, net (79.8 ) 62.1 17.7 — — Amortization of intangible assets 0.7 5.2 9.3 — 15.2 Interest expense 16.5 6.1 (2.0 ) — 20.6 Other (income) expense, net 10.6 (0.7 ) 4.3 — 14.2 Consolidated income (loss) before income taxes and equity in net income of affiliates and subsidiaries (81.9 ) 169.6 222.6 — 310.3 Provision for income taxes (30.9 ) 64.4 54.7 — 88.2 Equity in net income of affiliates (1.1 ) 0.3 (12.1 ) — (12.9 ) Equity in net income of subsidiaries (264.3 ) (115.7 ) — 380.0 — Consolidated net income 214.4 220.6 180.0 (380.0 ) 235.0 Less: Net income attributable to noncontrolling interests — — 20.6 — 20.6 Net income attributable to Lear $ 214.4 $ 220.6 $ 159.4 $ (380.0 ) $ 214.4 Consolidated comprehensive income $ 224.7 $ 215.9 $ 194.6 $ (389.9 ) $ 245.3 Less: Comprehensive income attributable to noncontrolling interests — — 20.6 — 20.6 Comprehensive income attributable to Lear $ 224.7 $ 215.9 $ 174.0 $ (389.9 ) $ 224.7 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 6.1 (1.1 ) — 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 ) 152.8 177.6 — 259.5 Provision for income taxes (26.3 ) 53.8 48.6 — 76.1 Equity in net income of affiliates (0.4 ) (1.0 ) (8.5 ) — (9.9 ) Equity in net income of subsidiaries (225.2 ) (100.9 ) — 326.1 — Consolidated net income 181.0 200.9 137.5 (326.1 ) 193.3 Less: Net income attributable to noncontrolling interests — — 12.3 — 12.3 Net income attributable to Lear $ 181.0 $ 200.9 $ 125.2 $ (326.1 ) $ 181.0 Consolidated comprehensive income $ 94.8 $ 186.6 $ 62.9 $ (239.6 ) $ 104.7 Less: Comprehensive income attributable to noncontrolling interests — — 9.9 — 9.9 Comprehensive income attributable to Lear $ 94.8 $ 186.6 $ 53.0 $ (239.6 ) $ 94.8 Nine Months Ended October 1, 2016 Lear Guarantors Non- guarantors Eliminations Consolidated (Unaudited; in millions) Net sales $ 317.5 $ 6,111.2 $ 11,467.6 $ (3,982.2 ) $ 13,914.1 Cost of sales 486.7 5,367.1 10,452.5 (3,982.2 ) 12,324.1 Selling, general and administrative expenses 229.0 14.9 213.0 — 456.9 Intercompany operating (income) expense, net (312.9 ) 210.3 102.6 — — Amortization of intangible assets 2.2 15.6 23.9 — 41.7 Interest expense 49.0 18.0 (5.0 ) — 62.0 Other (income) expense, net 30.2 (0.7 ) (30.3 ) — (0.8 ) Consolidated income (loss) before income taxes and equity in net income of affiliates and subsidiaries (166.7 ) 486.0 710.9 — 1,030.2 Provision for income taxes (62.4 ) 181.8 168.0 — 287.4 Equity in net income of affiliates (1.6 ) (0.7 ) (46.9 ) — (49.2 ) Equity in net income of subsidiaries (847.9 ) (403.0 ) — 1,250.9 — Consolidated net income 745.2 707.9 589.8 (1,250.9 ) 792.0 Less: Net income attributable to noncontrolling interests — — 46.8 — 46.8 Net income attributable to Lear $ 745.2 $ 707.9 $ 543.0 $ (1,250.9 ) $ 745.2 Consolidated comprehensive income $ 771.8 $ 697.7 $ 621.3 $ (1,274.8 ) $ 816.0 Less: Comprehensive income attributable to noncontrolling interests — — 44.2 — 44.2 Comprehensive income attributable to Lear $ 771.8 $ 697.7 $ 577.1 $ (1,274.8 ) $ 771.8 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 17.3 (5.5 ) — 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 ) 313.1 503.1 — 722.1 Provision for income taxes (32.1 ) 117.1 125.9 — 210.9 Equity in net income of affiliates 1.0 (2.1 ) (30.6 ) — (31.7 ) Equity in net income of subsidiaries (573.2 ) (271.9 ) — 845.1 — Consolidated net income 510.2 470.0 407.8 (845.1 ) 542.9 Less: Net income attributable to noncontrolling interests — — 32.7 — 32.7 Net income attributable to Lear $ 510.2 $ 470.0 $ 375.1 $ (845.1 ) $ 510.2 Consolidated comprehensive income $ 325.8 $ 442.0 $ 237.7 $ (649.5 ) $ 356.0 Less: Comprehensive income attributable to noncontrolling interests — — 30.2 — 30.2 Comprehensive income attributable to Lear $ 325.8 $ 442.0 $ 207.5 $ (649.5 ) $ 325.8 Nine Months Ended October 1, 2016 Lear Guarantors Non- guarantors Eliminations Consolidated (Unaudited; in millions) Net Cash Provided by Operating Activities $ 122.6 $ 380.6 $ 614.8 $ (24.1 ) $ 1,093.9 Cash Flows from Investing Activities: Additions to property, plant and equipment (29.2 ) (77.0 ) (194.1 ) — (300.3 ) Intercompany transactions 202.1 32.2 (31.4 ) (202.9 ) — Other, net (10.2 ) 0.8 61.2 — 51.8 Net cash used in investing activities 162.7 (44.0 ) (164.3 ) (202.9 ) (248.5 ) Cash Flows from Financing Activities: Credit agreement repayments (15.6 ) — — — (15.6 ) Short-term borrowings — — 8.9 — 8.9 Repurchase of common stock (557.7 ) — — — (557.7 ) Dividends paid to Lear Corporation stockholders (68.1 ) — — — (68.1 ) Dividends paid to noncontrolling interests — — (14.8 ) — (14.8 ) Intercompany transactions 289.4 (336.7 ) (179.7 ) 227.0 — Other, net (51.0 ) — (1.1 ) (52.1 ) Net cash used in financing activities (403.0 ) (336.7 ) (186.7 ) 227.0 (699.4 ) Effect of foreign currency translation — — (1.0 ) — (1.0 ) Net Change in Cash and Cash Equivalents (117.7 ) (0.1 ) 262.8 — 145.0 Cash and Cash Equivalents as of Beginning of Period 526.4 0.4 669.8 — 1,196.6 Cash and Cash Equivalents as of End of Period $ 408.7 $ 0.3 $ 932.6 $ — $ 1,341.6 Nine Months Ended September 26, 2015 Lear Guarantors Non- guarantors Eliminations Consolidated (Unaudited; in millions) Net Cash Provided by Operating Activities $ 109.3 $ 87.2 $ 623.0 $ (133.5 ) $ 686.0 Cash Flows from Investing Activities: Additions to property, plant and equipment (26.4 ) (79.8 ) (221.5 ) — (327.7 ) Acquisitions, net of cash acquired and use of $350 million restricted cash (see non-cash investing activities below) (485.5 ) 1.2 19.0 — (465.3 ) Intercompany transactions 385.4 (23.3 ) 126.4 (488.5 ) — Other, net (31.1 ) 7.8 12.7 — (10.6 ) Net cash used in investing activities (157.6 ) (94.1 ) (63.4 ) (488.5 ) (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 (see non-cash financing activities below) (Note 7) (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 7.0 (659.4 ) 622.0 — Other, net (53.5 ) — (0.1 ) — (53.6 ) Net cash provided by (used in) financing activities 25.8 7.0 (675.7 ) 622.0 (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 0.1 716.2 — 1,094.1 Cash and Cash Equivalents as of End of Period $ 355.3 $ 0.2 $ 567.3 $ — $ 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 ) 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 Guilford Mills, LLC, Lear Corporation EEDS and Interiors, Lear Mexican Seating Corporation and Lear Operations Corporation. Eagle Ottawa North America, LLC was released as a guarantor in 2016. In lieu of providing separate financial statements for the Guarantors, the Company has included the supplemental guarantor 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 2015 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 October 1, 2016 and September 26, 2015 , $36.4 million and $33.4 million , respectively, of selling, general and administrative expenses were allocated from Lear. During the nine months ended October 1, 2016 and September 26, 2015 , $103.9 million and $97.2 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): October 1, December 31, Credit agreement $ 473.2 $ 488.4 Senior notes 1,460.3 1,458.8 1,933.5 1,947.2 Less — Current portion (31.3 ) (21.9 ) Long-term debt $ 1,902.2 $ 1,925.3

Basis of Presentation (Policies

Basis of Presentation (Policies)	9 Months Ended
	Oct. 01, 2016
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 October 1, 2016 .
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.
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. Except as discussed below, the Company does not believe that there were any indicators that would have resulted in long-lived asset impairment charges as of October 1, 2016 . The Company will, however, continue to assess the impact of any significant industry events 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.
Marketable equity securities	Included in other current assets in the accompanying condensed consolidated balance sheets as of October 1, 2016 and December 31, 2015 , are $28.8 million and $23.0 million , respectively, of marketable equity securities, which the Company accounts for under the fair value option. Accordingly, unrealized gains and losses arising from changes in the fair value of the marketable equity securities are recognized in the accompanying condensed consolidated statement of income as a component of other expense, net. The fair value of the marketable equity securities is determined by reference to quoted market prices in active markets (Level 1 input based on the GAAP fair value hierarchy).
Derivative instruments and hedging activities	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 by an estimate of the credit spread that would be applied by market participants purchasing these contracts from the Company’s counterparties. If an estimate of the credit spread is required, 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. 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 and interest rates 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 for a hedging instrument 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 condensed 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 condensed 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 condensed 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 condensed 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 condensed consolidated statement of income as other expense, net. The Company uses forwards, swaps and other derivative contracts to reduce the effects of fluctuations in foreign exchange rates on known foreign currency exposures. Gains and losses on the derivative instruments are intended to offset gains and losses on the hedged transaction in an effort to reduce exposure to fluctuations in foreign exchange rates.
Fair value of financial instruments	As of October 1, 2016 and December 31, 2015 , pretax net losses of approximately $60.7 million and $46.4 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 $51.4 million recorded in accumulated other comprehensive loss as of October 1, 2016 . Such losses will be reclassified at the time that the underlying hedged transactions are realized. During the three and nine months ended October 1, 2016 and September 26, 2015 , 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. 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.
New accounting pronouncements	The Company has considered the recent Accounting Standards Updates ("ASUs") issued by the Financial Accounting Standards Board ("FASB") summarized below, which could significantly impact its financial statements: Standards Pending Adoption Description Effective Date Anticipated Impact ASU 2016-09, Improvements to Employee Share-Based Payment Accounting (1) The standard simplifies several aspects of the accounting for share-based payment awards to employees and includes provisions related to income taxes, the liability or equity classification of share-based payment awards and statement of cash flows presentation. The income tax related provisions of this update are expected to significantly impact the Company and must be adopted through a cumulative effect adjustment to retained earnings as of the beginning of the period in which the update is adopted. January 1, 2017 As of December 31, 2015, the Company had tax benefits related to share-based payment awards of $45.4 million, recorded as a reduction to long-term deferred tax assets, and $3.9 million, recorded in additional paid-in-capital. Adoption of this update would result in the elimination of such amounts from other long-term assets and additional paid-in-capital, with a corresponding $49.3 million increase to retained earnings. ASU 2014-09, Revenue from Contracts with Customers (2) The standard replaces existing revenue recognition guidance and requires additional financial statement disclosures. The provisions of these updates may be applied through either a full retrospective or a modified retrospective approach. January 1, 2018 The Company is currently evaluating the impact of these updates. ASU 2016-02, Leases The standard requires that a lessee recognize on its balance sheet right-of-use assets and corresponding liabilities resulting from leasing transactions, as well as additional financial statement disclosures. Currently, U.S. GAAP only requires such balance sheet recognition for leases classified as capital leases. The provisions of this update apply to substantially all leased assets, with certain permitted exceptions, and must be adopted using a modified retrospective approach. January 1, 2019 The Company is currently evaluating the impact of this update. For additional information on the Company’s operating lease commitments, see Note 11, "Commitments and Contingencies," to the consolidated financial statements included in the Company’s Annual Report on Form 10-K for the year ended December 31, 2015. (1) Early adoption permitted. (2) Along with four subsequent ASUs amending and clarifying ASU 2014-09: ASU 2015-14, "Revenue from Contracts with Customers (Topic 606): Deferral of the Effective Date" ASU 2016-08, "Revenue from Contracts with Customers (Topic 606): Principal versus Agent Considerations (Reporting Revenue Gross versus Net)" ASU 2016-10, "Revenue from Contracts with Customers (Topic 606): Identifying Performance Obligations and Licensing" ASU 2016-12, "Revenue from Contracts with Customers (Topic 606): Narrow-Scope Improvements and Practical Expedients" The Company has considered the recent ASUs summarized below, none of which are expected to significantly impact its financial statements: Standard Description Effective Date ASU 2014-15, Presentation of Financial Statements — Going Concern The standard requires management to make a going concern assessment for 24 months after the financial statement date. Previously, this assessment was made by the Company's independent registered public accounting firm. December 31, 2016 ASU 2015-11, Simplifying the Measurement of Inventory The standard requires entities to measure inventory at the lower of cost or net realizable value rather than at the lower of cost or market. January 1, 2017 ASU 2016-05, Effects of Derivative Contract Novations on Existing Hedge Accounting Relationships and ASU 2016-06, Contingent Put and Call Options in Debt Instruments. The standards provide clarification when there is a change in a counterparty to a derivative hedging instrument and the steps required when assessing the economic characteristics of embedded put or call options. January 1, 2017 ASU 2016-07, Simplifying the Transition to Equity Method of Accounting The standard eliminates the retroactive application when investments become qualified for the equity method of accounting as a result of an increase in the level of ownership or degree of influence. January 1, 2017 ASU 2016-01, Recognition and Measurement of Financial Assets and Financial Liabilities The standard requires equity investments and other ownership interests in unconsolidated entities (other than those accounted for using the equity method of accounting) to be measured at fair value through earnings. A practicability exception exists for equity investments without readily determinable fair values. January 1, 2018 ASU 2016-15, Classification of Certain Cash Receipts and Cash Payments The standard addresses the classification of cash flows related to various transactions, including debt prepayment and extinguishment costs, contingent consideration and proceeds from insurance claims. January 1, 2018 ASU 2016-13, Measurement of Credit Losses on Financial Instruments The standard changes the impairment model for most financial instruments to an "expected loss" model. The new model will generally result in earlier recognition of credit losses. January 1, 2020 The Company has adopted the ASUs summarized below in 2016. The effects of adoption did not significantly impact its financial statements: Standards Adopted Description Effective Date ASU 2015-01, Income Statement — Extraordinary and Unusual Items The standard eliminates the concept of extraordinary items. January 1, 2016 ASU 2015-02, Amendments to the Consolidation Analysis The standard provides guidance related to the application of both the variable interest and voting interest consolidation models. January 1, 2016 ASU 2015-05, Internal-Use Software The standard provides guidance about whether a cloud computing arrangement includes a software license. January 1, 2016 ASU 2015-16, Simplifying the Accounting for Measurement-Period Adjustments The standard eliminates the requirement for an acquirer in a business combination to account for measurement-period adjustments retrospectively. January 1, 2016

Restructuring (Tables)

Restructuring (Tables)	9 Months Ended
	Oct. 01, 2016
Restructuring and Related Activities [Abstract]
Summary of Restructuring Activity	A summary of 2016 activity is shown below (in millions): Accrual as of 2016 Utilization Accrual as of January 1, 2016 Charges Cash Non-cash October 1, 2016 Employee termination benefits $ 66.5 $ 45.4 $ (45.1 ) $ — $ 66.8 Asset impairment charges — 3.5 — (3.5 ) — Contract termination costs 5.3 (0.3 ) (0.4 ) — 4.6 Other related costs — 2.6 (2.6 ) — — Total $ 71.8 $ 51.2 $ (48.1 ) $ (3.5 ) $ 71.4

Inventories (Tables)

Inventories (Tables)	9 Months Ended
	Oct. 01, 2016
Inventory Disclosure [Abstract]
Summary of Inventories	A summary of inventories is shown below (in millions): October 1, December 31, 2015 Raw materials $ 789.9 $ 706.8 Work-in-process 113.9 90.2 Finished goods 159.2 150.6 Inventories $ 1,063.0 $ 947.6

Pre-Production Costs Related 27

Pre-Production Costs Related to Long-Term Supply Agreements (Tables)	9 Months Ended
	Oct. 01, 2016
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): October 1, December 31, 2015 Current $ 172.2 $ 162.0 Long-term 49.2 53.7 Recoverable customer E&D and tooling $ 221.4 $ 215.7

Long-Term Assets (Tables)

Long-Term Assets (Tables)	9 Months Ended
	Oct. 01, 2016
Property, Plant and Equipment [Abstract]
Summary of Property, Plant and Equipment	A summary of property, plant and equipment is shown below (in millions): October 1, December 31, 2015 Land $ 104.7 $ 97.9 Buildings and improvements 648.5 560.4 Machinery and equipment 2,423.1 2,125.8 Construction in progress 212.7 274.9 Total property, plant and equipment 3,389.0 3,059.0 Less – accumulated depreciation (1,468.1 ) (1,232.5 ) Property, plant and equipment, net $ 1,920.9 $ 1,826.5
Summary of Fair Value of Assets Acquired and Liabilities Assumed	A preliminary summary of the fair value of the assets acquired and liabilities assumed in conjunction with the consolidation is shown below (in millions): Property, plant and equipment $ 20.7 Other assets and liabilities assumed, net 38.4 Goodwill 10.9 Intangible assets 34.0 Preliminary summary of fair value $ 104.0

Goodwill (Tables)

Goodwill (Tables)	9 Months Ended
	Oct. 01, 2016
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, by operating segment, in the nine months ended October 1, 2016 , is shown below (in millions): Seating E-Systems (1) Total Balance at January 1, 2016 $ 1,026.8 $ 27.0 $ 1,053.8 Consolidation of affiliate 10.9 — 10.9 Foreign currency translation and other 4.2 0.5 4.7 Balance at October 1, 2016 $ 1,041.9 $ 27.5 $ 1,069.4 (1) In the third quarter of 2016, the Company changed the name of its electrical operating segment to E-Systems.

Debt (Tables)

Debt (Tables)	9 Months Ended
	Oct. 01, 2016
Debt Disclosure [Abstract]
Summary of Long-Term Debt and Related Weighted Average Interest Rates	A summary of long-term debt, net of unamortized debt issuance costs, and the related weighted average interest rates is shown below (in millions): October 1, 2016 December 31, 2015 Debt Instrument Long-Term Debt Debt Issuance Costs (1) Long-Term Debt, Net Weighted Average Interest Rate Long-Term Debt Debt Issuance Costs (1) Long-Term Debt, Net Weighted Average Interest Rate Credit Agreement — Term Loan Facility $ 475.0 $ (1.8 ) $ 473.2 1.835% $ 490.6 $ (2.2 ) $ 488.4 1.78% 4.75% Senior Notes due 2023 500.0 (5.0 ) 495.0 4.75% 500.0 (5.5 ) 494.5 4.75% 5.375% Senior Notes due 2024 325.0 (2.9 ) 322.1 5.375% 325.0 (3.2 ) 321.8 5.375% 5.25% Senior Notes due 2025 650.0 (6.8 ) 643.2 5.25% 650.0 (7.5 ) 642.5 5.25% Other 6.4 — 6.4 N/A 7.6 — 7.6 N/A $ 1,956.4 $ (16.5 ) 1,939.9 $ 1,973.2 $ (18.4 ) 1,954.8 Less — Current portion (32.6 ) (23.1 ) Long-term debt $ 1,907.3 $ 1,931.7 (1) Unamortized portion

Pension and Other Postretirem31

Pension and Other Postretirement Benefit Plans (Tables)	9 Months Ended
	Oct. 01, 2016
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 October 1, 2016 September 26, 2015 October 1, 2016 September 26, 2015 U.S. Foreign U.S. Foreign U.S. Foreign U.S. Foreign Service cost $ 1.4 $ 1.6 $ 1.1 $ 1.8 $ 4.2 $ 4.8 $ 3.5 $ 6.5 Interest cost 7.5 3.8 7.2 4.1 22.4 11.9 21.5 13.0 Expected return on plan assets (9.5 ) (5.9 ) (9.9 ) (6.3 ) (28.6 ) (17.5 ) (29.6 ) (20.3 ) Amortization of actuarial loss 0.6 0.8 0.7 1.0 2.0 2.3 2.0 3.2 Curtailment loss — — — — — — — 7.7 Settlement loss — — 0.1 — 0.2 — 0.2 — Net periodic benefit cost (credit) $ — $ 0.3 $ (0.8 ) $ 0.6 $ 0.2 $ 1.5 $ (2.4 ) $ 10.1
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 October 1, 2016 September 26, 2015 October 1, 2016 September 26, 2015 U.S. Foreign U.S. Foreign U.S. Foreign U.S. Foreign Service cost $ — $ 0.1 $ — $ 0.1 $ 0.1 $ 0.4 $ 0.1 $ 0.6 Interest cost 0.9 0.4 0.8 0.4 2.4 1.2 2.3 1.2 Amortization of actuarial (gain) loss (0.3 ) 0.1 (0.3 ) 0.1 (0.9 ) 0.2 (0.9 ) 0.4 Amortization of prior service credit — (0.1 ) — (0.1 ) — (0.3 ) — (0.2 ) Special termination benefits — — — — — 0.3 — — Net periodic benefit cost $ 0.6 $ 0.5 $ 0.5 $ 0.5 $ 1.6 $ 1.8 $ 1.5 $ 2.0

Other (Income) Expense, Net (Ta

Other (Income) Expense, Net (Tables)	9 Months Ended
	Oct. 01, 2016
Other Income and Expenses [Abstract]
Summary of Other (Income) Expense, Net	A summary of other (income) expense, net is shown below (in millions): Three Months Ended Nine Months Ended October 1, September 26, October 1, September 26, Other expense $ 15.5 $ 21.8 $ 34.7 $ 62.7 Other income (1.3 ) (0.1 ) (35.5 ) (2.3 ) Other (income) expense, net $ 14.2 $ 21.7 $ (0.8 ) $ 60.4

Income Taxes (Tables)

Income Taxes (Tables)	9 Months Ended
	Oct. 01, 2016
Income Tax Disclosure [Abstract]
Provision for Income Taxes and Corresponding Effective Tax Rate	A summary of the provision for income taxes and the corresponding effective tax rate for the three and nine months ended October 1, 2016 and September 26, 2015 , is shown below (in millions, except effective tax rates): Three Months Ended Nine Months Ended October 1, September 26, October 1, September 26, Provision for income taxes $ 88.2 $ 76.1 $ 287.4 $ 210.9 Pretax income before equity in net income of affiliates $ 310.3 $ 259.5 $ 1,030.2 $ 722.1 Effective tax rate 28.4 % 29.3 % 27.9 % 29.2 %

Net Income Per Share Attribut34

Net Income Per Share Attributable to Lear (Tables)	9 Months Ended
	Oct. 01, 2016
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 October 1, September 26, October 1, September 26, Net income attributable to Lear $ 214.4 $ 181.0 $ 745.2 $ 510.2 Average common shares outstanding 71,259,766 76,259,209 73,102,327 77,315,584 Dilutive effect of common stock equivalents 792,504 1,156,893 706,893 861,847 Average diluted shares outstanding 72,052,270 77,416,102 73,809,220 78,177,431 Basic net income per share attributable to Lear $ 3.01 $ 2.37 $ 10.19 $ 6.60 Diluted net income per share attributable to Lear $ 2.98 $ 2.34 $ 10.10 $ 6.53

Comprehensive Income and Equi35

Comprehensive Income and Equity (Tables)	9 Months Ended
	Oct. 01, 2016
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 October 1, 2016 , is shown below (in millions): Three Months Ended October 1, 2016 Nine Months Ended October 1, 2016 Equity Lear Corporation Stockholders' Equity Non- controlling Interests Equity Lear Corporation Stockholders' Equity Non- controlling Interests Beginning equity balance $ 3,156.1 $ 3,012.8 $ 143.3 $ 3,017.7 $ 2,927.4 $ 90.3 Stock-based compensation transactions 15.6 15.6 — 6.7 6.7 — Repurchase of common stock (152.7 ) (152.7 ) — (557.7 ) (557.7 ) — Dividends declared to Lear Corporation stockholders (21.9 ) (21.9 ) — (67.5 ) (67.5 ) — Dividends declared to noncontrolling interest holders (0.4 ) — (0.4 ) (13.2 ) — (13.2 ) Consolidation of affiliate 1.0 — 1.0 41.0 — 41.0 Non-controlling interests — other — — — — (2.2 ) 2.2 Comprehensive income: Net income 235.0 214.4 20.6 792.0 745.2 46.8 Other comprehensive income (loss), net of tax: Defined benefit plan adjustments 1.5 1.5 — (0.2 ) (0.2 ) — Derivative instruments and hedging activities 0.8 0.8 — (10.6 ) (10.6 ) — Foreign currency translation adjustments 8.0 8.0 — 34.8 37.4 (2.6 ) Other comprehensive income (loss) 10.3 10.3 — 24.0 26.6 (2.6 ) Comprehensive income 245.3 224.7 20.6 816.0 771.8 44.2 Ending equity balance $ 3,243.0 $ 3,078.5 $ 164.5 $ 3,243.0 $ 3,078.5 $ 164.5 A summary of comprehensive income and reconciliations of equity, Lear Corporation stockholders’ equity and noncontrolling interests for the three and nine months ended September 26, 2015 , is 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 declared to noncontrolling interest holders (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
Summary of Changes in Accumulated Other Comprehensive Income (Loss), Net of Tax	A summary of changes, net of tax, in accumulated other comprehensive loss in the three and nine months ended September 26, 2015 , is shown below (in millions): Three Months Ended September 26, 2015 Nine Months Ended Defined benefit plans: Balance at beginning of period $ (209.2 ) $ (219.2 ) Reclassification adjustments (net of tax expense of $0.3 million and $1.2 million in the three and nine month ended September 26, 2015, respectively) 1.2 3.5 Other comprehensive income recognized during the period (net of tax expense of $— million and $1.1 million in 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: Balance at beginning of period $ (31.4 ) $ (33.2 ) Reclassification adjustments (net of tax expense of $4.4 million and $7.6 million in 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 in 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: 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 in 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 in the three and nine months ended October 1, 2016 , is shown below (in millions): Three Months Ended Nine Months Ended Defined benefit plans: Balance at beginning of period $ (196.3 ) $ (194.6 ) Reclassification adjustments (net of tax expense of $0.3 million and $1.0 million in the three and nine months ended October 1, 2016, respectively) 0.8 2.5 Other comprehensive income (loss) recognized during the period (net of tax impact of $— million in the three and nine months ended October 1, 2016) 0.7 (2.7 ) Balance at end of period $ (194.8 ) $ (194.8 ) Derivative instruments and hedging: Balance at beginning of period $ (50.1 ) $ (38.7 ) Reclassification adjustments (net of tax expense of $6.0 million and $16.7 million in the three and nine months ended October 1, 2016, respectively) 17.1 46.2 Other comprehensive loss recognized during the period (net of tax benefit of $6.0 million and $20.5 million in the three and nine months ended October 1, 2016, respectively) (16.3 ) (56.8 ) Balance at end of period $ (49.3 ) $ (49.3 ) Foreign currency translation: Balance at beginning of period $ (467.4 ) $ (496.8 ) Other comprehensive income recognized during the period (net of tax impact of $— million in the three and nine months ended October 1, 2016) 8.0 37.4 Balance at end of period $ (459.4 ) $ (459.4 )

Legal and Other Contingencies (

Legal and Other Contingencies (Tables)	9 Months Ended
	Oct. 01, 2016
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 in the nine months ended October 1, 2016 , is shown below (in millions): Balance at January 1, 2016 $ 33.0 Expense, net (including changes in estimates) 18.9 Settlements (3.8 ) Foreign currency translation and other 0.2 Balance at October 1, 2016 $ 48.3

Segment Reporting (Tables)

Segment Reporting (Tables)	9 Months Ended
	Oct. 01, 2016
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 October 1, 2016 Seating E-Systems Other Consolidated Revenues from external customers $ 3,513.3 $ 1,013.1 $ — $ 4,526.4 Segment earnings (1) 269.5 140.3 (64.7 ) 345.1 Depreciation and amortization 67.9 27.5 3.3 98.7 Capital expenditures 80.3 34.9 3.4 118.6 Total assets 6,348.8 1,746.6 2,182.0 10,277.4 Three Months Ended September 26, 2015 Seating E-Systems 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 Nine Months Ended October 1, 2016 Seating E-Systems Other Consolidated Revenues from external customers $ 10,755.7 $ 3,158.4 $ — $ 13,914.1 Segment earnings (1) 848.8 441.5 (198.9 ) 1,091.4 Depreciation and amortization 193.8 80.5 9.1 283.4 Capital expenditures 204.6 79.5 16.2 300.3 Total assets 6,348.8 1,746.6 2,182.0 10,277.4 Nine Months Ended September 26, 2015 Seating E-Systems 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 (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 October 1, September 26, October 1, September 26, Segment earnings $ 345.1 $ 302.6 $ 1,091.4 $ 848.8 Interest expense 20.6 21.4 62.0 66.3 Other (income) expense, net 14.2 21.7 (0.8 ) 60.4 Consolidated income before provision for income taxes and equity in net income of affiliates $ 310.3 $ 259.5 $ 1,030.2 $ 722.1

Financial Instruments (Tables)

Financial Instruments (Tables)	9 Months Ended
	Oct. 01, 2016
Fair Value Disclosures [Abstract]
Estimated Aggregate Fair Value of Debt Instruments	The estimated fair value, as well as the carrying value, of the Company's debt instruments are shown below (in millions): October 1, December 31, 2015 Estimated aggregate fair value $ 2,042.0 $ 1,992.3 Aggregate carrying value (1) 1,950.0 1,965.6 (1) Credit agreement and senior notes, excluding the impact of unamortized debt issuance costs.
Schedule of Notional Amounts of Outstanding Foreign Currency Derivative Positions	The notional amount and estimated fair value of the Company's foreign currency derivative contracts are shown below (in millions, except for maturities): October 1, December 31, 2015 Contracts designated as cash flow hedges: Notional amount $ 1,134.9 $ 1,394.6 Fair value $ (60.7 ) $ (46.4 ) Outstanding maturities in months, not to exceed 24 24 Contracts not designated as hedging instruments: Notional amount $ 876.8 $ 423.4 Fair value $ (3.8 ) $ (4.5 ) Outstanding maturities in months, not to exceed 12 12 Total outstanding notional amount $ 2,011.7 $ 1,818.0
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 October 1, 2016 and December 31, 2015 , are shown below (in millions): October 1, December 31, Contracts designated as cash flow hedges: Other current assets $ 4.0 $ 8.2 Other long-term assets 0.9 0.3 Other current liabilities (55.4 ) (51.5 ) Other long-term liabilities (10.2 ) (3.4 ) (60.7 ) (46.4 ) Contracts not designated as hedging instruments: Other current assets 3.1 3.6 Other current liabilities (6.9 ) (8.1 ) (3.8 ) (4.5 ) $ (64.5 ) $ (50.9 )
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 October 1, September 26, October 1, September 26, Contracts designated as cash flow hedges: Losses recognized in accumulated other comprehensive loss $ (22.3 ) $ (34.2 ) $ (77.2 ) $ (43.4 ) Losses reclassified from accumulated other comprehensive loss 23.1 12.5 62.9 24.4 Comprehensive income (loss) $ 0.8 $ (21.7 ) $ (14.3 ) $ (19.0 )
Pretax Gains (Losses) Reclassified From AOCI Into Income	Pretax gains (losses) reclassified from accumulated other comprehensive loss to net sales and cost of sales are shown below (in millions): Three Months Ended Nine Months Ended October 1, September 26, October 1, September 26, Net sales $ (2.2 ) $ 1.4 $ (3.6 ) $ 2.4 Cost of sales (20.9 ) (13.9 ) (59.3 ) (26.8 ) $ (23.1 ) $ (12.5 ) $ (62.9 ) $ (24.4 )
Fair Value Measurements and Related Valuation Techniques and Fair Value Hierarchy Level	Fair value measurements and the related valuation techniques and fair value hierarchy level for the Company’s assets and liabilities measured at fair value on a recurring basis as of October 1, 2016 and December 31, 2015 , are shown below (in millions): October 1, 2016 Frequency Asset (Liability) Valuation Technique Level 1 Level 2 Level 3 Foreign currency derivative contracts, net Recurring $ (64.5 ) Market/ Income $ — $ (64.5 ) $ — Marketable equity securities Recurring $ 28.8 Market $ 28.8 $ — $ — December 31, 2015 Frequency Asset (Liability) Valuation Technique Level 1 Level 2 Level 3 Foreign currency derivative contracts, net Recurring $ (50.9 ) Market/ Income $ — $ (50.9 ) $ — Marketable equity securities Recurring $ 23.0 Market $ 23.0 $ — $ —

Accounting Pronouncements (Tabl

Accounting Pronouncements (Tables)	9 Months Ended
	Oct. 01, 2016
Accounting Changes and Error Corrections [Abstract]
Schedule of Recent Accounting Standards Updates	The Company has considered the recent Accounting Standards Updates ("ASUs") issued by the Financial Accounting Standards Board ("FASB") summarized below, which could significantly impact its financial statements: Standards Pending Adoption Description Effective Date Anticipated Impact ASU 2016-09, Improvements to Employee Share-Based Payment Accounting (1) The standard simplifies several aspects of the accounting for share-based payment awards to employees and includes provisions related to income taxes, the liability or equity classification of share-based payment awards and statement of cash flows presentation. The income tax related provisions of this update are expected to significantly impact the Company and must be adopted through a cumulative effect adjustment to retained earnings as of the beginning of the period in which the update is adopted. January 1, 2017 As of December 31, 2015, the Company had tax benefits related to share-based payment awards of $45.4 million, recorded as a reduction to long-term deferred tax assets, and $3.9 million, recorded in additional paid-in-capital. Adoption of this update would result in the elimination of such amounts from other long-term assets and additional paid-in-capital, with a corresponding $49.3 million increase to retained earnings. ASU 2014-09, Revenue from Contracts with Customers (2) The standard replaces existing revenue recognition guidance and requires additional financial statement disclosures. The provisions of these updates may be applied through either a full retrospective or a modified retrospective approach. January 1, 2018 The Company is currently evaluating the impact of these updates. ASU 2016-02, Leases The standard requires that a lessee recognize on its balance sheet right-of-use assets and corresponding liabilities resulting from leasing transactions, as well as additional financial statement disclosures. Currently, U.S. GAAP only requires such balance sheet recognition for leases classified as capital leases. The provisions of this update apply to substantially all leased assets, with certain permitted exceptions, and must be adopted using a modified retrospective approach. January 1, 2019 The Company is currently evaluating the impact of this update. For additional information on the Company’s operating lease commitments, see Note 11, "Commitments and Contingencies," to the consolidated financial statements included in the Company’s Annual Report on Form 10-K for the year ended December 31, 2015. (1) Early adoption permitted. (2) Along with four subsequent ASUs amending and clarifying ASU 2014-09: ASU 2015-14, "Revenue from Contracts with Customers (Topic 606): Deferral of the Effective Date" ASU 2016-08, "Revenue from Contracts with Customers (Topic 606): Principal versus Agent Considerations (Reporting Revenue Gross versus Net)" ASU 2016-10, "Revenue from Contracts with Customers (Topic 606): Identifying Performance Obligations and Licensing" ASU 2016-12, "Revenue from Contracts with Customers (Topic 606): Narrow-Scope Improvements and Practical Expedients" The Company has considered the recent ASUs summarized below, none of which are expected to significantly impact its financial statements: Standard Description Effective Date ASU 2014-15, Presentation of Financial Statements — Going Concern The standard requires management to make a going concern assessment for 24 months after the financial statement date. Previously, this assessment was made by the Company's independent registered public accounting firm. December 31, 2016 ASU 2015-11, Simplifying the Measurement of Inventory The standard requires entities to measure inventory at the lower of cost or net realizable value rather than at the lower of cost or market. January 1, 2017 ASU 2016-05, Effects of Derivative Contract Novations on Existing Hedge Accounting Relationships and ASU 2016-06, Contingent Put and Call Options in Debt Instruments. The standards provide clarification when there is a change in a counterparty to a derivative hedging instrument and the steps required when assessing the economic characteristics of embedded put or call options. January 1, 2017 ASU 2016-07, Simplifying the Transition to Equity Method of Accounting The standard eliminates the retroactive application when investments become qualified for the equity method of accounting as a result of an increase in the level of ownership or degree of influence. January 1, 2017 ASU 2016-01, Recognition and Measurement of Financial Assets and Financial Liabilities The standard requires equity investments and other ownership interests in unconsolidated entities (other than those accounted for using the equity method of accounting) to be measured at fair value through earnings. A practicability exception exists for equity investments without readily determinable fair values. January 1, 2018 ASU 2016-15, Classification of Certain Cash Receipts and Cash Payments The standard addresses the classification of cash flows related to various transactions, including debt prepayment and extinguishment costs, contingent consideration and proceeds from insurance claims. January 1, 2018 ASU 2016-13, Measurement of Credit Losses on Financial Instruments The standard changes the impairment model for most financial instruments to an "expected loss" model. The new model will generally result in earlier recognition of credit losses. January 1, 2020 The Company has adopted the ASUs summarized below in 2016. The effects of adoption did not significantly impact its financial statements: Standards Adopted Description Effective Date ASU 2015-01, Income Statement — Extraordinary and Unusual Items The standard eliminates the concept of extraordinary items. January 1, 2016 ASU 2015-02, Amendments to the Consolidation Analysis The standard provides guidance related to the application of both the variable interest and voting interest consolidation models. January 1, 2016 ASU 2015-05, Internal-Use Software The standard provides guidance about whether a cloud computing arrangement includes a software license. January 1, 2016 ASU 2015-16, Simplifying the Accounting for Measurement-Period Adjustments The standard eliminates the requirement for an acquirer in a business combination to account for measurement-period adjustments retrospectively. January 1, 2016

Supplemental Guarantor Conden40

Supplemental Guarantor Condensed Consolidating Financial Statements (Tables)	9 Months Ended
	Oct. 01, 2016
Condensed Financial Information of Parent Company Only Disclosure [Abstract]
Schedule of Condensed Balance Sheet	October 1, 2016 Lear Guarantors Non- guarantors Eliminations Consolidated (Unaudited; in millions) ASSETS CURRENT ASSETS: Cash and cash equivalents $ 408.7 $ 0.3 $ 932.6 $ — $ 1,341.6 Accounts receivable 65.7 655.0 2,388.8 — 3,109.5 Inventories 1.6 434.2 627.2 — 1,063.0 Intercompany accounts 38.2 150.5 — (188.7 ) — Other 90.7 14.1 434.9 — 539.7 Total current assets 604.9 1,254.1 4,383.5 (188.7 ) 6,053.8 LONG-TERM ASSETS: Property, plant and equipment, net 166.8 405.6 1,348.5 — 1,920.9 Goodwill 39.9 651.3 378.2 — 1,069.4 Investments in subsidiaries 3,590.2 1,189.2 — (4,779.4 ) — Intercompany loans receivable 1,054.0 1,389.5 109.1 (2,552.6 ) — Other 560.2 189.9 506.9 (23.7 ) 1,233.3 Total long-term assets 5,411.1 3,825.5 2,342.7 (7,355.7 ) 4,223.6 Total assets $ 6,016.0 $ 5,079.6 $ 6,726.2 $ (7,544.4 ) $ 10,277.4 LIABILITIES AND EQUITY CURRENT LIABILITIES: Short-term borrowings $ — $ — $ 8.7 $ — $ 8.7 Accounts payable and drafts 77.2 810.9 1,885.1 — 2,773.2 Accrued liabilities 245.2 337.5 1,086.1 — 1,668.8 Intercompany accounts — — 188.7 (188.7 ) — Current portion of long-term debt 31.3 — 1.3 — 32.6 Total current liabilities 353.7 1,148.4 3,169.9 (188.7 ) 4,483.3 LONG-TERM LIABILITIES: Long-term debt 1,902.2 — 5.1 — 1,907.3 Intercompany loans payable 511.0 687.0 1,354.5 (2,552.5 ) — Other 170.6 168.5 328.4 (23.7 ) 643.8 Total long-term liabilities 2,583.8 855.5 1,688.0 (2,576.2 ) 2,551.1 EQUITY: Lear Corporation stockholders’ equity 3,078.5 3,075.7 1,703.8 (4,779.5 ) 3,078.5 Noncontrolling interests — — 164.5 — 164.5 Equity 3,078.5 3,075.7 1,868.3 (4,779.5 ) 3,243.0 Total liabilities and equity $ 6,016.0 $ 5,079.6 $ 6,726.2 $ (7,544.4 ) $ 10,277.4 December 31, 2015 Lear Guarantors Non- guarantors Eliminations Consolidated (In millions) ASSETS CURRENT ASSETS: Cash and cash equivalents $ 526.4 $ 0.4 $ 669.8 $ — $ 1,196.6 Accounts receivable 46.4 534.5 2,009.1 — 2,590.0 Inventories 4.0 407.0 536.6 — 947.6 Intercompany accounts 45.9 79.5 — (125.4 ) — Other 114.0 25.8 412.6 — 552.4 Total current assets 736.7 1,047.2 3,628.1 (125.4 ) 5,286.6 LONG-TERM ASSETS: Property, plant and equipment, net 134.2 417.6 1,274.7 — 1,826.5 Goodwill 39.9 651.3 362.6 — 1,053.8 Investments in subsidiaries 3,101.3 1,458.5 — (4,559.8 ) — Intercompany loans receivable 904.1 836.7 77.7 (1,818.5 ) — Other 566.3 203.9 493.8 (25.1 ) 1,238.9 Total long-term assets 4,745.8 3,568.0 2,208.8 (6,403.4 ) 4,119.2 Total assets $ 5,482.5 $ 4,615.2 $ 5,836.9 $ (6,528.8 ) $ 9,405.8 LIABILITIES AND EQUITY CURRENT LIABILITIES: Accounts payable and drafts $ 78.0 $ 681.2 $ 1,745.2 $ — $ 2,504.4 Accrued liabilities 144.0 277.0 891.1 — 1,312.1 Intercompany accounts — — 125.4 (125.4 ) — Current portion of long-term debt 21.9 — 1.2 — 23.1 Total current liabilities 243.9 958.2 2,762.9 (125.4 ) 3,839.6 LONG-TERM LIABILITIES: Long-term debt 1,925.3 — 6.4 — 1,931.7 Intercompany loans payable 221.6 650.1 946.8 (1,818.5 ) — Other 164.3 164.9 312.7 (25.1 ) 616.8 Total long-term liabilities 2,311.2 815.0 1,265.9 (1,843.6 ) 2,548.5 EQUITY: Lear Corporation stockholders’ equity 2,927.4 2,842.0 1,717.8 (4,559.8 ) 2,927.4 Noncontrolling interests — — 90.3 — 90.3 Equity 2,927.4 2,842.0 1,808.1 (4,559.8 ) 3,017.7 Total liabilities and equity $ 5,482.5 $ 4,615.2 $ 5,836.9 $ (6,528.8 ) $ 9,405.8
Schedule of Condensed Income Statement	Three Months Ended October 1, 2016 Lear Guarantors Non- guarantors Eliminations Consolidated (Unaudited; in millions) Net sales $ 106.9 $ 1,991.1 $ 3,742.9 $ (1,314.5 ) $ 4,526.4 Cost of sales 163.5 1,744.1 3,419.4 (1,314.5 ) 4,012.5 Selling, general and administrative expenses 77.3 4.7 71.6 — 153.6 Intercompany operating (income) expense, net (79.8 ) 62.1 17.7 — — Amortization of intangible assets 0.7 5.2 9.3 — 15.2 Interest expense 16.5 6.1 (2.0 ) — 20.6 Other (income) expense, net 10.6 (0.7 ) 4.3 — 14.2 Consolidated income (loss) before income taxes and equity in net income of affiliates and subsidiaries (81.9 ) 169.6 222.6 — 310.3 Provision for income taxes (30.9 ) 64.4 54.7 — 88.2 Equity in net income of affiliates (1.1 ) 0.3 (12.1 ) — (12.9 ) Equity in net income of subsidiaries (264.3 ) (115.7 ) — 380.0 — Consolidated net income 214.4 220.6 180.0 (380.0 ) 235.0 Less: Net income attributable to noncontrolling interests — — 20.6 — 20.6 Net income attributable to Lear $ 214.4 $ 220.6 $ 159.4 $ (380.0 ) $ 214.4 Consolidated comprehensive income $ 224.7 $ 215.9 $ 194.6 $ (389.9 ) $ 245.3 Less: Comprehensive income attributable to noncontrolling interests — — 20.6 — 20.6 Comprehensive income attributable to Lear $ 224.7 $ 215.9 $ 174.0 $ (389.9 ) $ 224.7 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 6.1 (1.1 ) — 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 ) 152.8 177.6 — 259.5 Provision for income taxes (26.3 ) 53.8 48.6 — 76.1 Equity in net income of affiliates (0.4 ) (1.0 ) (8.5 ) — (9.9 ) Equity in net income of subsidiaries (225.2 ) (100.9 ) — 326.1 — Consolidated net income 181.0 200.9 137.5 (326.1 ) 193.3 Less: Net income attributable to noncontrolling interests — — 12.3 — 12.3 Net income attributable to Lear $ 181.0 $ 200.9 $ 125.2 $ (326.1 ) $ 181.0 Consolidated comprehensive income $ 94.8 $ 186.6 $ 62.9 $ (239.6 ) $ 104.7 Less: Comprehensive income attributable to noncontrolling interests — — 9.9 — 9.9 Comprehensive income attributable to Lear $ 94.8 $ 186.6 $ 53.0 $ (239.6 ) $ 94.8 Nine Months Ended October 1, 2016 Lear Guarantors Non- guarantors Eliminations Consolidated (Unaudited; in millions) Net sales $ 317.5 $ 6,111.2 $ 11,467.6 $ (3,982.2 ) $ 13,914.1 Cost of sales 486.7 5,367.1 10,452.5 (3,982.2 ) 12,324.1 Selling, general and administrative expenses 229.0 14.9 213.0 — 456.9 Intercompany operating (income) expense, net (312.9 ) 210.3 102.6 — — Amortization of intangible assets 2.2 15.6 23.9 — 41.7 Interest expense 49.0 18.0 (5.0 ) — 62.0 Other (income) expense, net 30.2 (0.7 ) (30.3 ) — (0.8 ) Consolidated income (loss) before income taxes and equity in net income of affiliates and subsidiaries (166.7 ) 486.0 710.9 — 1,030.2 Provision for income taxes (62.4 ) 181.8 168.0 — 287.4 Equity in net income of affiliates (1.6 ) (0.7 ) (46.9 ) — (49.2 ) Equity in net income of subsidiaries (847.9 ) (403.0 ) — 1,250.9 — Consolidated net income 745.2 707.9 589.8 (1,250.9 ) 792.0 Less: Net income attributable to noncontrolling interests — — 46.8 — 46.8 Net income attributable to Lear $ 745.2 $ 707.9 $ 543.0 $ (1,250.9 ) $ 745.2 Consolidated comprehensive income $ 771.8 $ 697.7 $ 621.3 $ (1,274.8 ) $ 816.0 Less: Comprehensive income attributable to noncontrolling interests — — 44.2 — 44.2 Comprehensive income attributable to Lear $ 771.8 $ 697.7 $ 577.1 $ (1,274.8 ) $ 771.8 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 17.3 (5.5 ) — 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 ) 313.1 503.1 — 722.1 Provision for income taxes (32.1 ) 117.1 125.9 — 210.9 Equity in net income of affiliates 1.0 (2.1 ) (30.6 ) — (31.7 ) Equity in net income of subsidiaries (573.2 ) (271.9 ) — 845.1 — Consolidated net income 510.2 470.0 407.8 (845.1 ) 542.9 Less: Net income attributable to noncontrolling interests — — 32.7 — 32.7 Net income attributable to Lear $ 510.2 $ 470.0 $ 375.1 $ (845.1 ) $ 510.2 Consolidated comprehensive income $ 325.8 $ 442.0 $ 237.7 $ (649.5 ) $ 356.0 Less: Comprehensive income attributable to noncontrolling interests — — 30.2 — 30.2 Comprehensive income attributable to Lear $ 325.8 $ 442.0 $ 207.5 $ (649.5 ) $ 325.8
Schedule of Condensed Cash Flow Statement	Nine Months Ended October 1, 2016 Lear Guarantors Non- guarantors Eliminations Consolidated (Unaudited; in millions) Net Cash Provided by Operating Activities $ 122.6 $ 380.6 $ 614.8 $ (24.1 ) $ 1,093.9 Cash Flows from Investing Activities: Additions to property, plant and equipment (29.2 ) (77.0 ) (194.1 ) — (300.3 ) Intercompany transactions 202.1 32.2 (31.4 ) (202.9 ) — Other, net (10.2 ) 0.8 61.2 — 51.8 Net cash used in investing activities 162.7 (44.0 ) (164.3 ) (202.9 ) (248.5 ) Cash Flows from Financing Activities: Credit agreement repayments (15.6 ) — — — (15.6 ) Short-term borrowings — — 8.9 — 8.9 Repurchase of common stock (557.7 ) — — — (557.7 ) Dividends paid to Lear Corporation stockholders (68.1 ) — — — (68.1 ) Dividends paid to noncontrolling interests — — (14.8 ) — (14.8 ) Intercompany transactions 289.4 (336.7 ) (179.7 ) 227.0 — Other, net (51.0 ) — (1.1 ) (52.1 ) Net cash used in financing activities (403.0 ) (336.7 ) (186.7 ) 227.0 (699.4 ) Effect of foreign currency translation — — (1.0 ) — (1.0 ) Net Change in Cash and Cash Equivalents (117.7 ) (0.1 ) 262.8 — 145.0 Cash and Cash Equivalents as of Beginning of Period 526.4 0.4 669.8 — 1,196.6 Cash and Cash Equivalents as of End of Period $ 408.7 $ 0.3 $ 932.6 $ — $ 1,341.6 Nine Months Ended September 26, 2015 Lear Guarantors Non- guarantors Eliminations Consolidated (Unaudited; in millions) Net Cash Provided by Operating Activities $ 109.3 $ 87.2 $ 623.0 $ (133.5 ) $ 686.0 Cash Flows from Investing Activities: Additions to property, plant and equipment (26.4 ) (79.8 ) (221.5 ) — (327.7 ) Acquisitions, net of cash acquired and use of $350 million restricted cash (see non-cash investing activities below) (485.5 ) 1.2 19.0 — (465.3 ) Intercompany transactions 385.4 (23.3 ) 126.4 (488.5 ) — Other, net (31.1 ) 7.8 12.7 — (10.6 ) Net cash used in investing activities (157.6 ) (94.1 ) (63.4 ) (488.5 ) (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 (see non-cash financing activities below) (Note 7) (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 7.0 (659.4 ) 622.0 — Other, net (53.5 ) — (0.1 ) — (53.6 ) Net cash provided by (used in) financing activities 25.8 7.0 (675.7 ) 622.0 (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 0.1 716.2 — 1,094.1 Cash and Cash Equivalents as of End of Period $ 355.3 $ 0.2 $ 567.3 $ — $ 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 )
Long-Term Debt	A summary of long-term debt of Lear and the Guarantors on a combined basis is shown below (in millions): October 1, December 31, Credit agreement $ 473.2 $ 488.4 Senior notes 1,460.3 1,458.8 1,933.5 1,947.2 Less — Current portion (31.3 ) (21.9 ) Long-term debt $ 1,902.2 $ 1,925.3

Basis of Presentation (Details)

Basis of Presentation (Details)	Mar. 28, 2015
Eagle Ottawa
Business Acquisition [Line Items]
Percentage of outstanding equity interests acquired	100.00%

Restructuring - Additional Info

Restructuring - Additional Information (Detail) - USD ($) $ in Millions	9 Months Ended
	Oct. 01, 2016	Sep. 26, 2015
Restructuring Cost and Reserve [Line Items]
Restructuring charges (credits)	$ 51.2
Carrying values in excess of estimated fair values	3.5
Expected restructuring cost	50
Employee termination benefits
Restructuring Cost and Reserve [Line Items]
Restructuring charges (credits)	45.4
Asset impairment charges
Restructuring Cost and Reserve [Line Items]
Restructuring charges (credits)	3.5	$ 1.6
Contract termination costs
Restructuring Cost and Reserve [Line Items]
Restructuring charges (credits)	(0.3)
Other related costs
Restructuring Cost and Reserve [Line Items]
Restructuring charges (credits)	2.6
Cost of sales
Restructuring Cost and Reserve [Line Items]
Restructuring charges (credits)	44.6
Selling, general and administrative expenses
Restructuring Cost and Reserve [Line Items]
Restructuring charges (credits)	$ 6.6

Restructuring - Summary of Rest

Restructuring - Summary of Restructuring Activities (Detail) - USD ($) $ in Millions	9 Months Ended
	Oct. 01, 2016	Sep. 26, 2015
Restructuring Reserve [Roll Forward]
Accrual as of beginning of period	$ 71.8
2016 Charges	51.2
Utilization cash	(48.1)
Utilization, Non-cash	(3.5)
Accrual as of end of period	71.4
Employee termination benefits
Restructuring Reserve [Roll Forward]
Accrual as of beginning of period	66.5
2016 Charges	45.4
Utilization cash	(45.1)
Utilization, Non-cash	0
Accrual as of end of period	66.8
Asset impairment charges
Restructuring Reserve [Roll Forward]
Accrual as of beginning of period	0
2016 Charges	3.5	$ 1.6
Utilization cash	0
Utilization, Non-cash	(3.5)
Accrual as of end of period	0
Contract termination costs
Restructuring Reserve [Roll Forward]
Accrual as of beginning of period	5.3
2016 Charges	(0.3)
Utilization cash	(0.4)
Utilization, Non-cash	0
Accrual as of end of period	4.6
Other related costs
Restructuring Reserve [Roll Forward]
Accrual as of beginning of period	0
2016 Charges	2.6
Utilization cash	(2.6)
Utilization, Non-cash	0
Accrual as of end of period	$ 0

Inventories (Detail)

Inventories (Detail) - USD ($) $ in Millions	Oct. 01, 2016		Dec. 31, 2015
Inventory Disclosure [Abstract]
Raw materials	$ 789.9		$ 706.8
Work-in-process	113.9		90.2
Finished goods	159.2		150.6
Inventories	$ 1,063	[1]	$ 947.6
[1]	Unaudited.

Pre-Production Costs Related 45

Pre-Production Costs Related to Long-Term Supply Agreements (Detail) - USD ($) $ in Millions	9 Months Ended
	Oct. 01, 2016	Sep. 26, 2015	Dec. 31, 2015
Pre Production Costs Related to Long Term Supply Arrangements [Line Items]
Pre-production E&D costs for which reimbursement is contractually guaranteed by the customer	$ 110.5	$ 115.9
Pre-production tooling costs related to customer-owned tools for which reimbursement is contractually guaranteed by the customer	61.5	74.8
Cash collected related to E&D and tooling costs	168.9	$ 155.6
Recoverable customer E&D and tooling	221.4		$ 215.7
Current
Pre Production Costs Related to Long Term Supply Arrangements [Line Items]
Recoverable customer E&D and tooling	172.2		162
Long-term
Pre Production Costs Related to Long Term Supply Arrangements [Line Items]
Recoverable customer E&D and tooling	$ 49.2		$ 53.7

Long-Term Assets - Additional I

Long-Term Assets - Additional Information (Detail) - USD ($) $ in Millions	Jun. 21, 2016	Oct. 01, 2016	Sep. 26, 2015	Oct. 01, 2016	Sep. 26, 2015
Property, Plant and Equipment [Line Items]
Depreciation expense		$ 83.5	$ 75	$ 241.7	$ 217.9
Restructuring charges				51.2
Fixed asset impairment charges					0.5
Consolidation of affiliate		$ 1		41
Asset impairment charges
Property, Plant and Equipment [Line Items]
Restructuring charges				3.5	$ 1.6
Beijing BAI Lear Automotive Systems Co., Ltd.
Property, Plant and Equipment [Line Items]
Intangible assets acquired, weighted average useful life	8 years
Fair value of previously held equity interest in acquiree	$ 63
Consolidation of affiliate	$ 41
Revaluation gain				$ 30.3

Long-Term Assets - Property, Pl

Long-Term Assets - Property, Plant and Equipment (Detail) - USD ($) $ in Millions	Oct. 01, 2016		Dec. 31, 2015
Property, Plant and Equipment [Abstract]
Land	$ 104.7		$ 97.9
Buildings and improvements	648.5		560.4
Machinery and equipment	2,423.1		2,125.8
Construction in progress	212.7		274.9
Total property, plant and equipment	3,389		3,059
Less – accumulated depreciation	(1,468.1)		(1,232.5)
Property, plant and equipment, net	$ 1,920.9	[1]	$ 1,826.5
[1]	Unaudited.

Long-Term Assets - Assets Acqui

Long-Term Assets - Assets Acquired and Liabilities Assumed (Details) - USD ($) $ in Millions	Oct. 01, 2016	[1]	Jun. 21, 2016	Dec. 31, 2015
Business Acquisition [Line Items]
Goodwill	$ 1,069.4			$ 1,053.8
Beijing BAI Lear Automotive Systems Co., Ltd.
Business Acquisition [Line Items]
Property, plant and equipment			$ 20.7
Other assets and liabilities assumed, net			38.4
Goodwill			10.9
Intangible assets			34
Preliminary summary of fair value			$ 104
[1]	Unaudited.

Goodwill (Detail)

Goodwill (Detail) $ in Millions	9 Months Ended
	Oct. 01, 2016USD ($)
Goodwill [Roll Forward]
Balance at January 1, 2016	$ 1,053.8
Consolidation of affiliate	10.9
Foreign currency translation and other	4.7
Balance at October 1, 2016	1,069.4	[1]
Operating segments | Seating
Goodwill [Roll Forward]
Balance at January 1, 2016	1,026.8
Consolidation of affiliate	10.9
Foreign currency translation and other	4.2
Balance at October 1, 2016	1,041.9
Operating segments | E-Systems
Goodwill [Roll Forward]
Balance at January 1, 2016	27
Consolidation of affiliate	0
Foreign currency translation and other	0.5
Balance at October 1, 2016	$ 27.5
[1]	Unaudited.

Debt - Additional Information (

Debt - Additional Information (Detail) - USD ($)	1 Months Ended			3 Months Ended		9 Months Ended
	Mar. 31, 2015	Jan. 31, 2015	Nov. 30, 2014	Oct. 01, 2016	Mar. 28, 2015	Oct. 01, 2016	Sep. 26, 2015	Dec. 31, 2015
Debt Instrument [Line Items]
Cash restricted for use - repurchase of senior notes						$ 0	$ 250,000,000
Gain (loss) on extinguishment of debt							(14,300,000)
Percentage owned, domestic subsidiaries						100.00%
Credit agreement repayments						$ (15,600,000)	(3,100,000)
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, gross				$ 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, gross				$ 325,000,000		$ 325,000,000		$ 325,000,000
5.25% Senior Notes due 2025 | Eagle Ottawa
Debt Instrument [Line Items]
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%
Proceeds from offering			$ 650,000,000
Debt issuance costs			$ 8,400,000
Long-term debt, gross				$ 650,000,000		$ 650,000,000		$ 650,000,000
8.125% Senior Notes due 2020 | Senior notes
Debt Instrument [Line Items]
Long-term debt, stated coupon rate					8.125%
Cash restricted for use - repurchase of senior notes					$ 250,000,000
Percentage of debt redemption	104.063%
8.125% Senior Notes due 2020 | Senior notes | Unsecured Debt
Debt Instrument [Line Items]
Repayments of debt					255,000,000
Gain (loss) on extinguishment of debt					$ (14,300,000)
Credit Agreement — Term Loan Facility | Term Loan Facility
Debt Instrument [Line Items]
Credit agreement borrowings		$ 500,000,000
Line of credit facility, maximum borrowing capacity				500,000,000		500,000,000
Long-term debt, gross				475,000,000		475,000,000		490,600,000
Credit agreement repayments				$ (6,200,000)		$ (15,600,000)
Credit Agreement — Term Loan Facility | Term Loan Facility | Eurocurrency Rate
Debt Instrument [Line Items]
Line of credit facility, interest rate at period end				1.375%		1.375%
Credit Agreement — Term Loan Facility | Term Loan Facility | Eurocurrency Rate | Minimum
Debt Instrument [Line Items]
Long-term debt, stated coupon rate				1.25%		1.25%
Credit Agreement — Term Loan Facility | Term Loan Facility | Eurocurrency Rate | Maximum
Debt Instrument [Line Items]
Long-term debt, stated coupon rate				2.25%		2.25%
Credit Agreement — Term Loan Facility | Term Loan Facility | Adjusted Base Rate
Debt Instrument [Line Items]
Line of credit facility, interest rate at period end				0.375%		0.375%
Credit Agreement — Term Loan Facility | Term Loan Facility | Adjusted Base Rate | Minimum
Debt Instrument [Line Items]
Long-term debt, stated coupon rate				0.25%		0.25%
Credit Agreement — Term Loan Facility | Term Loan Facility | Adjusted Base Rate | Maximum
Debt Instrument [Line Items]
Long-term debt, stated coupon rate				1.25%		1.25%
Credit agreement- revolving credit facility
Debt Instrument [Line Items]
Line of credit facility, maximum borrowing capacity				$ 1,250,000,000		$ 1,250,000,000
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]
Line of credit facility, interest rate at period end				1.25%		1.25%
Credit agreement- revolving credit facility | Eurocurrency Rate | Minimum
Debt Instrument [Line Items]
Long-term debt, stated coupon rate				1.00%		1.00%
Credit agreement- revolving credit facility | Eurocurrency Rate | Maximum
Debt Instrument [Line Items]
Long-term debt, stated coupon rate				2.25%		2.25%
Credit agreement- revolving credit facility | Adjusted Base Rate
Debt Instrument [Line Items]
Line of credit facility, interest rate at period end				0.25%		0.25%
Credit agreement- revolving credit facility | Adjusted Base Rate | Minimum
Debt Instrument [Line Items]
Long-term debt, stated coupon rate				0.00%		0.00%
Credit agreement- revolving credit facility | Adjusted Base Rate | Maximum
Debt Instrument [Line Items]
Long-term debt, stated coupon rate				1.25%		1.25%
Credit agreement- revolving credit facility | Revolving Credit Facility
Debt Instrument [Line Items]
Borrowings outstanding under revolving credit facility				$ 0		$ 0		$ 0

Debt - Summary of Long-Term Deb

Debt - Summary of Long-Term Debt (Detail) - USD ($) $ in Millions	Oct. 01, 2016		Dec. 31, 2015
Debt Instrument [Line Items]
Long-term debt and other, gross	$ 1,956.4		$ 1,973.2
Debt Issuance Costs	(16.5)		(18.4)
Long-term debt, net	1,950		1,965.6
Long-term debt and other, net	1,939.9		1,954.8
Less — Current portion	(32.6)	[1]	(23.1)
Long-term debt	1,907.3	[1]	1,931.7
Other
Debt Instrument [Line Items]
Other	6.4		7.6
Credit Agreement — Term Loan Facility | Term Loan Facility
Debt Instrument [Line Items]
Long-term debt, gross	475		490.6
Debt Issuance Costs	(1.8)		(2.2)
Long-term debt, net	$ 473.2		$ 488.4
Weighted Average Interest Rate	1.835%		1.78%
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, gross	$ 500		$ 500
Debt Issuance Costs	(5)		(5.5)
Long-term debt, net	$ 495		$ 494.5
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, gross	$ 325		$ 325
Debt Issuance Costs	(2.9)		(3.2)
Long-term debt, net	$ 322.1		$ 321.8
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%
Long-term debt, gross	$ 650		$ 650
Debt Issuance Costs	(6.8)		(7.5)
Long-term debt, net	$ 643.2		$ 642.5
Weighted Average Interest Rate	5.25%		5.25%
[1]	Unaudited.

Pension and Other Postretirem52

Pension and Other Postretirement Benefit Plans - Additional Information (Detail) - USD ($) $ in Millions	3 Months Ended			9 Months Ended
	Dec. 31, 2016	Oct. 01, 2016	Sep. 26, 2015	Oct. 01, 2016	Sep. 26, 2015
Defined Benefit Plan Disclosure [Line Items]
Curtailment losses					$ 7.7
Pension plans, defined benefit
Defined Benefit Plan Disclosure [Line Items]
Employer's contribution towards defined benefit plan				$ 9.7
U.S. pension
Defined Benefit Plan Disclosure [Line Items]
Curtailment losses		$ 0	$ 0	0	0
Settlement loss		$ 0	$ 0.1	0.2	$ 0.2
Minimum | Pension plans, defined benefit
Defined Benefit Plan Disclosure [Line Items]
Estimated employer's contribution towards defined benefit plan in 2016				10
Maximum | Pension plans, defined benefit
Defined Benefit Plan Disclosure [Line Items]
Estimated employer's contribution towards defined benefit plan in 2016				$ 15
Scenario, Forecast | Minimum | U.S. pension
Defined Benefit Plan Disclosure [Line Items]
Settlement loss	$ 40
Scenario, Forecast | Maximum | U.S. pension
Defined Benefit Plan Disclosure [Line Items]
Settlement loss	$ 55

Pension and Other Postretirem53

Pension and Other Postretirement Benefit Plans - Components of Net Periodic Benefit Costs (Detail) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Oct. 01, 2016	Sep. 26, 2015	Oct. 01, 2016	Sep. 26, 2015
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Curtailment loss				$ 7.7
U.S. pension
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Service cost	$ 1.4	$ 1.1	$ 4.2	3.5
Interest cost	7.5	7.2	22.4	21.5
Expected return on plan assets	(9.5)	(9.9)	(28.6)	(29.6)
Amortization of actuarial loss	0.6	0.7	2	2
Curtailment loss	0	0	0	0
Settlement loss	0	0.1	0.2	0.2
Net periodic benefit cost (credit)	0	(0.8)	0.2	(2.4)
Foreign pension
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Service cost	1.6	1.8	4.8	6.5
Interest cost	3.8	4.1	11.9	13
Expected return on plan assets	(5.9)	(6.3)	(17.5)	(20.3)
Amortization of actuarial loss	0.8	1	2.3	3.2
Curtailment loss	0	0	0	7.7
Settlement loss	0	0	0	0
Net periodic benefit cost (credit)	0.3	0.6	1.5	10.1
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	0.9	0.8	2.4	2.3
Amortization of actuarial loss	(0.3)	(0.3)	(0.9)	(0.9)
Amortization of prior service credit	0	0	0	0
Special termination benefits	0	0	0	0
Net periodic benefit cost (credit)	0.6	0.5	1.6	1.5
Foreign other postretirement
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Service cost	0.1	0.1	0.4	0.6
Interest cost	0.4	0.4	1.2	1.2
Amortization of actuarial loss	0.1	0.1	0.2	0.4
Amortization of prior service credit	(0.1)	(0.1)	(0.3)	(0.2)
Special termination benefits	0	0	0.3	0
Net periodic benefit cost (credit)	$ 0.5	$ 0.5	$ 1.8	$ 2

Other (Income) Expense, Net - S

Other (Income) Expense, Net - Summary of Other (Income) Expense, Net (Detail) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Oct. 01, 2016	Sep. 26, 2015	Oct. 01, 2016	Sep. 26, 2015
Other Income and Expenses [Abstract]
Other expense	$ 15.5	$ 21.8	$ 34.7	$ 62.7
Other income	(1.3)	(0.1)	(35.5)	(2.3)
Other (income) expense, net	$ 14.2	$ 21.7	$ (0.8)	$ 60.4

Other (Income) Expense, Net - A

Other (Income) Expense, Net - Additional Information (Detail) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Oct. 01, 2016	Sep. 26, 2015	Oct. 01, 2016	Sep. 26, 2015
Business Acquisition [Line Items]
Net foreign currency transaction gains (losses)	$ (3.6)	$ (13.6)	$ (5.4)	$ (27.9)
Gain (loss) on extinguishment of debt				$ (14.3)
Beijing BAI Lear Automotive Systems Co., Ltd.
Business Acquisition [Line Items]
Gain on consolidation of affiliate			$ 30.3

Income Taxes (Detail)

Income Taxes (Detail) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Oct. 01, 2016	Sep. 26, 2015	Oct. 01, 2016	Sep. 26, 2015
Income Tax Contingency [Line Items]
Provision for income taxes	$ 88.2	$ 76.1	$ 287.4	$ 210.9
Pretax income before equity in net income of affiliates	$ 310.3	$ 259.5	$ 1,030.2	$ 722.1
Effective tax rate	28.40%	29.30%	27.90%	29.20%
Tax benefits			$ 14.5	$ 32
U.S. federal statutory income tax rate			35.00%	35.00%
Beijing BAI Lear Automotive Systems Co., Ltd.
Income Tax Contingency [Line Items]
Gain on consolidation of affiliate			$ 30.3

Net Income Per Share Attribut57

Net Income Per Share Attributable to Lear (Detail) - USD ($) $ / shares in Units, $ in Millions	3 Months Ended		9 Months Ended
	Oct. 01, 2016	Sep. 26, 2015	Oct. 01, 2016	Sep. 26, 2015
Earnings Per Share [Abstract]
Net income attributable to Lear	$ 214.4	$ 181	$ 745.2	$ 510.2
Average common shares outstanding (in shares)	71,259,766	76,259,209	73,102,327	77,315,584
Dilutive effect of common stock equivalents (in shares)	792,504	1,156,893	706,893	861,847
Average diluted shares outstanding (in shares)	72,052,270	77,416,102	73,809,220	78,177,431
Basic net income per share attributable to Lear (in dollars per share)	$ 3.01	$ 2.37	$ 10.19	$ 6.60
Diluted net income per share attributable to Lear (in dollars per share)	$ 2.98	$ 2.34	$ 10.10	$ 6.53

Comprehensive Income and Equi58

Comprehensive Income and Equity - Additional Information (Detail) - USD ($)	1 Months Ended	3 Months Ended						9 Months Ended		69 Months Ended
	Oct. 26, 2016	Oct. 01, 2016	Jul. 02, 2016	Apr. 02, 2016	Sep. 26, 2015	Jun. 27, 2015	Mar. 28, 2015	Oct. 01, 2016	Sep. 26, 2015	Oct. 01, 2016	Feb. 29, 2016
Equity [Abstract]
Foreign currency translation gains (losses) related to intercompany transactions, long-term gain (loss)					$ 400,000			$ (500,000)	$ (11,100,000)
Increase in existing common stock share repurchase program											$ 487,400,000
Aggregate purchases authorized under common stock share repurchase program		$ 3,400,000,000						3,400,000,000		$ 3,400,000,000	$ 1,000,000,000
Common stock repurchased								$ 557,700,000		$ 3,000,000,000
Common stock repurchased (in shares)								5,015,556
Common stock repurchased, average price per share (in dollars per share)								$ 111.20		$ 73.48
Common stock, share repurchase program, remaining authorized amount		$ 442,300,000						$ 442,300,000		$ 442,300,000
Cash dividends declared per share (in dollars per share)		$ 0.30	$ 0.30	$ 0.30	$ 0.25	$ 0.25	$ 0.25	$ 0.9	$ 0.75
Dividends declared		$ 21,900,000			$ 19,500,000			$ 67,500,000	$ 59,900,000
Dividends paid								$ 68,100,000	$ 60,000,000
Subsequent event
Subsequent Event [Line Items]
Purchase of remaining noncontrolling interest	$ 33,000,000
Percentage ownership of affiliate after transaction	100.00%

Comprehensive Income and Equi59

Comprehensive Income and Equity - Summary of Comprehensive Income and Reconciliations of Equity (Detail) - USD ($) $ in Millions	3 Months Ended			9 Months Ended
	Oct. 01, 2016		Sep. 26, 2015	Oct. 01, 2016		Sep. 26, 2015
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Balance at beginning of period	$ 3,156.1		$ 2,978.3	$ 3,017.7		$ 3,029.3
Stock-based compensation transactions	15.6		13.8	6.7		(1.4)
Repurchase of common stock	(152.7)		(148.2)	(557.7)		(383)
Dividends declared to Lear Corporation stockholders	(21.9)		(19.5)	(67.5)		(59.9)
Dividends declared to noncontrolling interest holders	(0.4)		(4.3)	(13.2)		(16.2)
Consolidation of affiliate	1			41
Non-controlling interests — other	0			0
Comprehensive income:
Net income	235		193.3	792		542.9
Other comprehensive income (loss), net of tax:
Defined benefit plan adjustments	1.5		4.7	(0.2)		14.7
Derivative instruments and hedging activities	0.8		(16.1)	(10.6)		(14.3)
Foreign currency translation adjustments	8		(77.2)	34.8		(187.3)
Other comprehensive income (loss)	10.3		(88.6)	24		(186.9)
Comprehensive income	245.3		104.7	816		356
Balance at end of period	3,243	[1]	2,924.8	3,243	[1]	2,924.8
Parent
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Balance at beginning of period	3,012.8		2,899.4	2,927.4		2,958.8
Stock-based compensation transactions	15.6		13.8	6.7		(1.4)
Repurchase of common stock	(152.7)		(148.2)	(557.7)		(383)
Dividends declared to Lear Corporation stockholders	(21.9)		(19.5)	(67.5)		(59.9)
Non-controlling interests — other	0			(2.2)
Comprehensive income:
Net income	214.4		181	745.2		510.2
Other comprehensive income (loss), net of tax:
Defined benefit plan adjustments	1.5		4.7	(0.2)		14.7
Derivative instruments and hedging activities	0.8		(16.1)	(10.6)		(14.3)
Foreign currency translation adjustments	8		(74.8)	37.4		(184.8)
Other comprehensive income (loss)	10.3		(86.2)	26.6		(184.4)
Comprehensive income	224.7		94.8	771.8		325.8
Balance at end of period	3,078.5		2,840.3	3,078.5		2,840.3
Noncontrolling Interests
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Balance at beginning of period	143.3		78.9	90.3		70.5
Dividends declared to noncontrolling interest holders	(0.4)		(4.3)	(13.2)		(16.2)
Consolidation of affiliate	1			41
Non-controlling interests — other	0			2.2
Comprehensive income:
Net income	20.6		12.3	46.8		32.7
Other comprehensive income (loss), net of tax:
Foreign currency translation adjustments	0		(2.4)	(2.6)		(2.5)
Other comprehensive income (loss)	0		(2.4)	(2.6)		(2.5)
Comprehensive income	20.6		9.9	44.2		30.2
Balance at end of period	$ 164.5		$ 84.5	$ 164.5		$ 84.5
[1]	Unaudited.

Comprehensive Income and Equi60

Comprehensive Income and Equity - Changes in AOCI, Net of Tax (Detail) - USD ($) $ in Millions	3 Months Ended			9 Months Ended
	Oct. 01, 2016		Sep. 26, 2015	Oct. 01, 2016		Sep. 26, 2015
Accumulated Other Comprehensive Income (Loss) [Roll Forward]
Balance at beginning of period	$ 3,156.1		$ 2,978.3	$ 3,017.7		$ 3,029.3
Balance at end of period	3,243	[1]	2,924.8	3,243	[1]	2,924.8
Defined benefit plans
Accumulated Other Comprehensive Income (Loss) [Roll Forward]
Balance at beginning of period	(196.3)		(209.2)	(194.6)		(219.2)
Reclassification adjustments	0.8		1.2	2.5		3.5
Other comprehensive income (loss) recognized during the period	0.7		3.5	(2.7)		11.2
Balance at end of period	(194.8)		(204.5)	(194.8)		(204.5)
Comprehensive income (loss), tax
Reclassification adjustments, tax expense (benefit)	0.3		0.3	1		1.2
Other comprehensive income (loss), tax expense (benefit)	0		0	0		1.1
Derivative instruments and hedging
Accumulated Other Comprehensive Income (Loss) [Roll Forward]
Balance at beginning of period	(50.1)		(31.4)	(38.7)		(33.2)
Reclassification adjustments	17.1		8.1	46.2		16.8
Other comprehensive income (loss) recognized during the period	(16.3)		(24.2)	(56.8)		(31.1)
Balance at end of period	(49.3)		(47.5)	(49.3)		(47.5)
Comprehensive income (loss), tax
Reclassification adjustments, tax expense (benefit)	6		4.4	16.7		7.6
Other comprehensive income (loss), tax expense (benefit)	(6)		(10.1)	(20.5)		(12.6)
Foreign currency translation
Accumulated Other Comprehensive Income (Loss) [Roll Forward]
Balance at beginning of period	(467.4)		(359.6)	(496.8)		(249.6)
Other comprehensive income (loss) recognized during the period	8		(74.8)	37.4		(184.8)
Balance at end of period	(459.4)		(434.4)	(459.4)		(434.4)
Comprehensive income (loss), tax
Other comprehensive income (loss), tax expense (benefit)	$ 0		$ 0	$ 0		$ (4)
[1]	Unaudited.

Legal and Other Contingencies -

Legal and Other Contingencies - Additional Information (Detail) - USD ($) $ in Millions	Oct. 01, 2016	Dec. 31, 2015
Commitments and Contingencies Disclosure [Abstract]
Reserves for pending legal disputes, including commercial disputes and other matters	$ 15.1	$ 9.2
Environmental reserves	$ 9.1	$ 9.1

Legal and Other Contingencies62

Legal and Other Contingencies - Summary of Product Liability and Warranty Claims (Detail) $ in Millions	9 Months Ended
	Oct. 01, 2016USD ($)
Movement in Standard Product Warranty Accrual [Roll Forward]
Beginning balance	$ 33
Expense, net (including changes in estimates)	18.9
Settlements	(3.8)
Foreign currency translation and other	0.2
Ending balance	$ 48.3

Segment Reporting - Additional

Segment Reporting - Additional Information (Detail) $ in Millions	3 Months Ended		9 Months Ended
	Oct. 01, 2016USD ($)	Sep. 26, 2015USD ($)	Oct. 01, 2016USD ($)Segment	Sep. 26, 2015USD ($)
Segment Reporting Information [Line Items]
Reportable operating segments | Segment			2
Restructuring charges			$ 51.2
Operating segments | Seating
Segment Reporting Information [Line Items]
Restructuring charges	$ 7.8	$ 4.3	30.8	$ 47.3
Operating segments | E-Systems
Segment Reporting Information [Line Items]
Restructuring charges	6.9	3.7	17.5	9.7
Other
Segment Reporting Information [Line Items]
Restructuring charges	$ 0.2	$ 6.9	$ 2.9	$ 14.7

Segment Reporting - Summary of

Segment Reporting - Summary of Segment Financial Information (Detail) - USD ($) $ in Millions	3 Months Ended			9 Months Ended
	Oct. 01, 2016		Sep. 26, 2015	Oct. 01, 2016		Sep. 26, 2015	Dec. 31, 2015
Segment Reporting Information [Line Items]
Revenues from external customers	$ 4,526.4		$ 4,330.3	$ 13,914.1		$ 13,486.8
Segment earnings	345.1		302.6	1,091.4		848.8
Depreciation and amortization	98.7		88	283.4		257.4
Capital expenditures	118.6		114.8	300.3		327.7
Total assets	10,277.4	[1]	9,638.7	10,277.4	[1]	9,638.7	$ 9,405.8
Operating segments | Seating
Segment Reporting Information [Line Items]
Revenues from external customers	3,513.3		3,357.1	10,755.7		10,419.8
Segment earnings	269.5		234.2	848.8		644.8
Depreciation and amortization	67.9		60.2	193.8		177.1
Capital expenditures	80.3		75.6	204.6		232.5
Total assets	6,348.8		6,132.9	6,348.8		6,132.9
Operating segments | E-Systems
Segment Reporting Information [Line Items]
Revenues from external customers	1,013.1		973.2	3,158.4		3,067
Segment earnings	140.3		132.6	441.5		411.5
Depreciation and amortization	27.5		25.4	80.5		73.6
Capital expenditures	34.9		26.7	79.5		75.5
Total assets	1,746.6		1,674.6	1,746.6		1,674.6
Other
Segment Reporting Information [Line Items]
Revenues from external customers	0		0	0		0
Segment earnings	(64.7)		(64.2)	(198.9)		(207.5)
Depreciation and amortization	3.3		2.4	9.1		6.7
Capital expenditures	3.4		12.5	16.2		19.7
Total assets	$ 2,182		$ 1,831.2	$ 2,182		$ 1,831.2
[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
	Oct. 01, 2016	Sep. 26, 2015	Oct. 01, 2016	Sep. 26, 2015
Segment Reporting [Abstract]
Segment earnings	$ 345.1	$ 302.6	$ 1,091.4	$ 848.8
Interest expense	20.6	21.4	62	66.3
Other (income) expense, net	14.2	21.7	(0.8)	60.4
Consolidated income before provision for income taxes and equity in net income of affiliates	$ 310.3	$ 259.5	$ 1,030.2	$ 722.1

Financial Instruments - Additio

Financial Instruments - Additional Information (Detail)	Jun. 21, 2016USD ($)	Oct. 01, 2016USD ($)	Oct. 01, 2016USD ($)	Oct. 01, 2016EUR (€)	Dec. 31, 2015USD ($)
Financial Instruments [Line Items]
Uncommitted factoring agreement, aggregate purchases of specified customer accounts (up to) | €				€ 200,000,000
Factored receivables outstanding		$ 0	$ 0
Gain (loss) expected to be reclassified into earnings from accumulated other comprehensive loss			(51,400,000)
Derivative contracts classified within Level 3 of fair value hierarchy		0	0		$ 0
Derivative contracts transfers in to Level 3 fair value hierarchy			0
Consolidation of affiliate		1,000,000	41,000,000
Beijing BAI Lear Automotive Systems Co., Ltd.
Financial Instruments [Line Items]
Consolidation of affiliate	$ 41,000,000
Fair value of previously held equity interest in acquiree	$ 63,000,000
Recurring | Equity contract
Financial Instruments [Line Items]
Marketable equity securities		28,800,000	28,800,000		23,000,000
Accumulated Net Gain (Loss) from Cash Flow Hedges Including Portion Attributable to Noncontrolling Interest | Foreign exchange contract | Designated as hedging instrument
Financial Instruments [Line Items]
Pretax gains (losses) related to derivative instruments and hedging activities in accumulated other comprehensive loss		(60,700,000)	(60,700,000)		(46,400,000)
Level 3 | Beijing BAI Lear Automotive Systems Co., Ltd.
Financial Instruments [Line Items]
Property, plant and equipment, fair value		20,700,000	20,700,000
Intangible assets, fair value		34,000,000	34,000,000
Noncontrolling interests, fair value		41,000,000	41,000,000
Level 3 | Eagle Ottawa
Financial Instruments [Line Items]
Property, plant and equipment, fair value					142,400,000
Intangible assets, fair value					211,300,000
Contingent consideration					25,000,000
Level 3 | Recurring | Equity contract
Financial Instruments [Line Items]
Marketable equity securities		$ 0	$ 0		$ 0

Financial Instruments - Fair Va

Financial Instruments - Fair Value of Debt Instruments (Details) - USD ($) $ in Millions	Oct. 01, 2016	Dec. 31, 2015
Fair Value Disclosures [Abstract]
Estimated aggregate fair value	$ 2,042	$ 1,992.3
Aggregate carrying value	$ 1,950	$ 1,965.6

Financial Instruments - Notiona

Financial Instruments - Notional Values and Estimated Fair Values of Foreign Currency Derivative Contracts (Details) (Details) - Foreign exchange contract - USD ($) $ in Millions	9 Months Ended	12 Months Ended
	Oct. 01, 2016	Dec. 31, 2015
Derivative [Line Items]
Notional amount	$ 2,011.7	$ 1,818
Fair value	(64.5)	(50.9)
Designated as hedging instrument
Derivative [Line Items]
Fair value	(60.7)	(46.4)
Designated as hedging instrument | Cash flow hedging
Derivative [Line Items]
Notional amount	1,134.9	1,394.6
Fair value	(60.7)	(46.4)
Not designated as hedging instrument
Derivative [Line Items]
Notional amount	876.8	423.4
Contracts not designated as hedging instruments, fair value	$ (3.8)	$ (4.5)
Maximum | Designated as hedging instrument | Cash flow hedging
Derivative [Line Items]
Outstanding maturities in months, not to exceed	24 months	24 months
Maximum | Not designated as hedging instrument
Derivative [Line Items]
Outstanding maturities in months, not to exceed	12 months	12 months

Financial Instruments - Derivat

Financial Instruments - Derivative Contracts and Related Classification (Detail) - Foreign exchange contract - USD ($) $ in Millions	Oct. 01, 2016	Dec. 31, 2015
Contracts balance sheet classification:
Derivative, fair value, asset (liability), net	$ (64.5)	$ (50.9)
Designated as hedging instrument
Contracts balance sheet classification:
Other current assets	4	8.2
Other long-term assets	0.9	0.3
Other current liabilities	(55.4)	(51.5)
Other long-term liabilities	(10.2)	(3.4)
Derivative, fair value, asset (liability), net	(60.7)	(46.4)
Not designated as hedging instrument
Contracts balance sheet classification:
Other current assets	3.1	3.6
Other current liabilities	(6.9)	(8.1)
Other derivatives not designated as hedging instruments at fair value, net	$ (3.8)	$ (4.5)

Financial Instruments - Other C

Financial Instruments - Other Comprehensive Income (Loss) (Detail) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Oct. 01, 2016	Sep. 26, 2015	Oct. 01, 2016	Sep. 26, 2015
Fair Value Disclosures [Abstract]
Losses recognized in accumulated other comprehensive loss	$ (22.3)	$ (34.2)	$ (77.2)	$ (43.4)
Losses reclassified from accumulated other comprehensive loss	23.1	12.5	62.9	24.4
Comprehensive income (loss)	$ 0.8	$ (21.7)	$ (14.3)	$ (19)

Financial Instruments - Deriv71

Financial Instruments - Derivative Gains and Losses (Details) (Details) - Foreign exchange contract - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Oct. 01, 2016	Sep. 26, 2015	Oct. 01, 2016	Sep. 26, 2015
Derivative [Line Items]
Pretax gains (losses) reclassified from accumulated other comprehensive loss	$ (23.1)	$ (12.5)	$ (62.9)	$ (24.4)
Net sales
Derivative [Line Items]
Pretax gains (losses) reclassified from accumulated other comprehensive loss	(2.2)	1.4	(3.6)	2.4
Cost of sales
Derivative [Line Items]
Pretax gains (losses) reclassified from accumulated other comprehensive loss	$ (20.9)	$ (13.9)	$ (59.3)	$ (26.8)

Financial Instruments - Valuati

Financial Instruments - Valuation Techniques and Fair Value Hierarchy Level (Detail) - USD ($) $ in Millions	Oct. 01, 2016	Dec. 31, 2015
Foreign exchange contract
Fair Value Measurements, Recurring and Nonrecurring, Valuation Techniques [Line Items]
Foreign currency derivative contracts, net	$ (64.5)	$ (50.9)
Recurring | Foreign exchange contract
Fair Value Measurements, Recurring and Nonrecurring, Valuation Techniques [Line Items]
Foreign currency derivative contracts, net	(64.5)	(50.9)
Recurring | Equity contract
Fair Value Measurements, Recurring and Nonrecurring, Valuation Techniques [Line Items]
Marketable equity securities	28.8	23
Level 1 | Recurring | Foreign exchange contract
Fair Value Measurements, Recurring and Nonrecurring, Valuation Techniques [Line Items]
Foreign currency derivative contracts, net	0	0
Level 1 | Recurring | Equity contract
Fair Value Measurements, Recurring and Nonrecurring, Valuation Techniques [Line Items]
Marketable equity securities	28.8	23
Level 2 | Recurring | Foreign exchange contract
Fair Value Measurements, Recurring and Nonrecurring, Valuation Techniques [Line Items]
Foreign currency derivative contracts, net	(64.5)	(50.9)
Level 2 | Recurring | Equity contract
Fair Value Measurements, Recurring and Nonrecurring, Valuation Techniques [Line Items]
Marketable equity securities	0	0
Level 3 | Recurring | Foreign exchange contract
Fair Value Measurements, Recurring and Nonrecurring, Valuation Techniques [Line Items]
Foreign currency derivative contracts, net	0	0
Level 3 | Recurring | Equity contract
Fair Value Measurements, Recurring and Nonrecurring, Valuation Techniques [Line Items]
Marketable equity securities	$ 0	$ 0

Accounting Pronouncements (Deta

Accounting Pronouncements (Details) - Accounting Standards Update 2016-09 - New Accounting Pronouncement, Early Adoption, Effect $ in Millions	Dec. 31, 2015USD ($)
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Tax benefits related to share-based payment awards, increase in long-term deferred tax assets	$ 45.4
Additional paid-in capital
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Increase (decrease) in equity from elimination of amounts in long-term deferred tax assets and additional paid-in capital	(3.9)
Retained earnings
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Increase (decrease) in equity from elimination of amounts in long-term deferred tax assets and additional paid-in capital	$ 49.3

Supplemental Guarantor Conden74

Supplemental Guarantor Condensed Consolidating Financial Statements - Balance Sheets (Detail) - USD ($) $ in Millions	Oct. 01, 2016		Jul. 02, 2016	Dec. 31, 2015	Sep. 26, 2015	Jun. 27, 2015	Dec. 31, 2014
CURRENT ASSETS:
Cash and cash equivalents	$ 1,341.6	[1]		$ 1,196.6	$ 922.8		$ 1,094.1
Accounts receivable	3,109.5	[1]		2,590
Inventories	1,063	[1]		947.6
Intercompany accounts	0			0
Other	539.7	[1]		552.4
Total current assets	6,053.8	[1]		5,286.6
LONG-TERM ASSETS:
Property, plant and equipment, net	1,920.9	[1]		1,826.5
Goodwill	1,069.4	[1]		1,053.8
Investments in subsidiaries	0			0
Intercompany loans receivable	0			0
Other	1,233.3	[1]		1,238.9
Total long-term assets	4,223.6	[1]		4,119.2
Total assets	10,277.4	[1]		9,405.8	9,638.7
CURRENT LIABILITIES:
Short-term borrowings	8.7	[1]		0
Accounts payable and drafts	2,773.2	[1]		2,504.4
Accrued liabilities	1,668.8	[1]		1,312.1
Intercompany accounts	0			0
Current portion of long-term debt	32.6	[1]		23.1
Total current liabilities	4,483.3	[1]		3,839.6
LONG-TERM LIABILITIES:
Long-term debt	1,907.3	[1]		1,931.7
Intercompany loans payable	0			0
Other	643.8	[1]		616.8
Total long-term liabilities	2,551.1	[1]		2,548.5
EQUITY:
Lear Corporation stockholders’ equity	3,078.5	[1]		2,927.4
Noncontrolling interests	164.5	[1]		90.3
Equity	3,243	[1]	$ 3,156.1	3,017.7	2,924.8	$ 2,978.3	3,029.3
Total liabilities and equity	10,277.4	[1]		9,405.8
Eliminations
CURRENT ASSETS:
Cash and cash equivalents	0			0	0		0
Accounts receivable	0			0
Inventories	0			0
Intercompany accounts	(188.7)			(125.4)
Other	0			0
Total current assets	(188.7)			(125.4)
LONG-TERM ASSETS:
Property, plant and equipment, net	0			0
Goodwill	0			0
Investments in subsidiaries	(4,779.4)			(4,559.8)
Intercompany loans receivable	(2,552.6)			(1,818.5)
Other	(23.7)			(25.1)
Total long-term assets	(7,355.7)			(6,403.4)
Total assets	(7,544.4)			(6,528.8)
CURRENT LIABILITIES:
Short-term borrowings	0
Accounts payable and drafts	0			0
Accrued liabilities	0			0
Intercompany accounts	(188.7)			(125.4)
Current portion of long-term debt	0			0
Total current liabilities	(188.7)			(125.4)
LONG-TERM LIABILITIES:
Long-term debt	0			0
Intercompany loans payable	(2,552.5)			(1,818.5)
Other	(23.7)			(25.1)
Total long-term liabilities	(2,576.2)			(1,843.6)
EQUITY:
Lear Corporation stockholders’ equity	(4,779.5)			(4,559.8)
Noncontrolling interests	0			0
Equity	(4,779.5)			(4,559.8)
Total liabilities and equity	(7,544.4)			(6,528.8)
Lear
CURRENT ASSETS:
Cash and cash equivalents	408.7			526.4	355.3		377.8
Accounts receivable	65.7			46.4
Inventories	1.6			4
Intercompany accounts	38.2			45.9
Other	90.7			114
Total current assets	604.9			736.7
LONG-TERM ASSETS:
Property, plant and equipment, net	166.8			134.2
Goodwill	39.9			39.9
Investments in subsidiaries	3,590.2			3,101.3
Intercompany loans receivable	1,054			904.1
Other	560.2			566.3
Total long-term assets	5,411.1			4,745.8
Total assets	6,016			5,482.5
CURRENT LIABILITIES:
Short-term borrowings	0
Accounts payable and drafts	77.2			78
Accrued liabilities	245.2			144
Intercompany accounts	0			0
Current portion of long-term debt	31.3			21.9
Total current liabilities	353.7			243.9
LONG-TERM LIABILITIES:
Long-term debt	1,902.2			1,925.3
Intercompany loans payable	511			221.6
Other	170.6			164.3
Total long-term liabilities	2,583.8			2,311.2
EQUITY:
Lear Corporation stockholders’ equity	3,078.5			2,927.4
Noncontrolling interests	0			0
Equity	3,078.5			2,927.4
Total liabilities and equity	6,016			5,482.5
Guarantors
CURRENT ASSETS:
Cash and cash equivalents	0.3			0.4	0.2		0.1
Accounts receivable	655			534.5
Inventories	434.2			407
Intercompany accounts	150.5			79.5
Other	14.1			25.8
Total current assets	1,254.1			1,047.2
LONG-TERM ASSETS:
Property, plant and equipment, net	405.6			417.6
Goodwill	651.3			651.3
Investments in subsidiaries	1,189.2			1,458.5
Intercompany loans receivable	1,389.5			836.7
Other	189.9			203.9
Total long-term assets	3,825.5			3,568
Total assets	5,079.6			4,615.2
CURRENT LIABILITIES:
Short-term borrowings	0
Accounts payable and drafts	810.9			681.2
Accrued liabilities	337.5			277
Intercompany accounts	0			0
Current portion of long-term debt	0			0
Total current liabilities	1,148.4			958.2
LONG-TERM LIABILITIES:
Long-term debt	0			0
Intercompany loans payable	687			650.1
Other	168.5			164.9
Total long-term liabilities	855.5			815
EQUITY:
Lear Corporation stockholders’ equity	3,075.7			2,842
Noncontrolling interests	0			0
Equity	3,075.7			2,842
Total liabilities and equity	5,079.6			4,615.2
Non- guarantors
CURRENT ASSETS:
Cash and cash equivalents	932.6			669.8	$ 567.3		$ 716.2
Accounts receivable	2,388.8			2,009.1
Inventories	627.2			536.6
Intercompany accounts	0			0
Other	434.9			412.6
Total current assets	4,383.5			3,628.1
LONG-TERM ASSETS:
Property, plant and equipment, net	1,348.5			1,274.7
Goodwill	378.2			362.6
Investments in subsidiaries	0			0
Intercompany loans receivable	109.1			77.7
Other	506.9			493.8
Total long-term assets	2,342.7			2,208.8
Total assets	6,726.2			5,836.9
CURRENT LIABILITIES:
Short-term borrowings	8.7
Accounts payable and drafts	1,885.1			1,745.2
Accrued liabilities	1,086.1			891.1
Intercompany accounts	188.7			125.4
Current portion of long-term debt	1.3			1.2
Total current liabilities	3,169.9			2,762.9
LONG-TERM LIABILITIES:
Long-term debt	5.1			6.4
Intercompany loans payable	1,354.5			946.8
Other	328.4			312.7
Total long-term liabilities	1,688			1,265.9
EQUITY:
Lear Corporation stockholders’ equity	1,703.8			1,717.8
Noncontrolling interests	164.5			90.3
Equity	1,868.3			1,808.1
Total liabilities and equity	$ 6,726.2			$ 5,836.9
[1]	Unaudited.

Supplemental Guarantor Conden75

Supplemental Guarantor Condensed Consolidating Financial Statements - Income Statement (Detail) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Oct. 01, 2016	Sep. 26, 2015	Oct. 01, 2016	Sep. 26, 2015
Condensed Financial Statements, Captions [Line Items]
Net sales	$ 4,526.4	$ 4,330.3	$ 13,914.1	$ 13,486.8
Cost of sales	4,012.5	3,877.1	12,324.1	12,157.7
Selling, general and administrative expenses	153.6	137.6	456.9	440.8
Intercompany operating (income) expense, net	0	0	0	0
Amortization of intangible assets	15.2	13	41.7	39.5
Interest expense	20.6	21.4	62	66.3
Other (income) expense, net	14.2	21.7	(0.8)	60.4
Consolidated income before provision for income taxes and equity in net income of affiliates	310.3	259.5	1,030.2	722.1
Provision for income taxes	88.2	76.1	287.4	210.9
Equity in net income of affiliates	(12.9)	(9.9)	(49.2)	(31.7)
Equity in net income of subsidiaries	0	0	0	0
Consolidated net income	235	193.3	792	542.9
Less: Net income attributable to noncontrolling interests	20.6	12.3	46.8	32.7
Net income attributable to Lear	214.4	181	745.2	510.2
Consolidated comprehensive income	245.3	104.7	816	356
Less: Comprehensive income attributable to noncontrolling interests	20.6	9.9	44.2	30.2
Comprehensive income attributable to Lear	224.7	94.8	771.8	325.8
Eliminations
Condensed Financial Statements, Captions [Line Items]
Net sales	(1,314.5)	(1,253.2)	(3,982.2)	(3,909.1)
Cost of sales	(1,314.5)	(1,253.2)	(3,982.2)	(3,909.1)
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 (income) 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	380	326.1	1,250.9	845.1
Consolidated net income	(380)	(326.1)	(1,250.9)	(845.1)
Less: Net income attributable to noncontrolling interests	0	0	0	0
Net income attributable to Lear	(380)	(326.1)	(1,250.9)	(845.1)
Consolidated comprehensive income	(389.9)	(239.6)	(1,274.8)	(649.5)
Less: Comprehensive income attributable to noncontrolling interests	0	0	0	0
Comprehensive income attributable to Lear	(389.9)	(239.6)	(1,274.8)	(649.5)
Lear
Condensed Financial Statements, Captions [Line Items]
Net sales	106.9	106.3	317.5	319.2
Cost of sales	163.5	146.9	486.7	465.1
Selling, general and administrative expenses	77.3	74.5	229	197.5
Intercompany operating (income) expense, net	(79.8)	(73.7)	(312.9)	(331.1)
Amortization of intangible assets	0.7	0.5	2.2	1.3
Interest expense	16.5	16.4	49	54.5
Other (income) expense, net	10.6	12.6	30.2	26
Consolidated income before provision for income taxes and equity in net income of affiliates	(81.9)	(70.9)	(166.7)	(94.1)
Provision for income taxes	(30.9)	(26.3)	(62.4)	(32.1)
Equity in net income of affiliates	(1.1)	(0.4)	(1.6)	1
Equity in net income of subsidiaries	(264.3)	(225.2)	(847.9)	(573.2)
Consolidated net income	214.4	181	745.2	510.2
Less: Net income attributable to noncontrolling interests	0	0	0	0
Net income attributable to Lear	214.4	181	745.2	510.2
Consolidated comprehensive income	224.7	94.8	771.8	325.8
Less: Comprehensive income attributable to noncontrolling interests	0	0	0	0
Comprehensive income attributable to Lear	224.7	94.8	771.8	325.8
Guarantors
Condensed Financial Statements, Captions [Line Items]
Net sales	1,991.1	2,044.1	6,111.2	6,151.3
Cost of sales	1,744.1	1,824.3	5,367.1	5,549
Selling, general and administrative expenses	4.7	2.9	14.9	50.7
Intercompany operating (income) expense, net	62.1	50	210.3	204.1
Amortization of intangible assets	5.2	5.2	15.6	15.6
Interest expense	6.1	6.1	18	17.3
Other (income) expense, net	(0.7)	2.8	(0.7)	1.5
Consolidated income before provision for income taxes and equity in net income of affiliates	169.6	152.8	486	313.1
Provision for income taxes	64.4	53.8	181.8	117.1
Equity in net income of affiliates	0.3	(1)	(0.7)	(2.1)
Equity in net income of subsidiaries	(115.7)	(100.9)	(403)	(271.9)
Consolidated net income	220.6	200.9	707.9	470
Less: Net income attributable to noncontrolling interests	0	0	0	0
Net income attributable to Lear	220.6	200.9	707.9	470
Consolidated comprehensive income	215.9	186.6	697.7	442
Less: Comprehensive income attributable to noncontrolling interests	0	0	0	0
Comprehensive income attributable to Lear	215.9	186.6	697.7	442
Non- guarantors
Condensed Financial Statements, Captions [Line Items]
Net sales	3,742.9	3,433.1	11,467.6	10,925.4
Cost of sales	3,419.4	3,159.1	10,452.5	10,052.7
Selling, general and administrative expenses	71.6	60.2	213	192.6
Intercompany operating (income) expense, net	17.7	23.7	102.6	127
Amortization of intangible assets	9.3	7.3	23.9	22.6
Interest expense	(2)	(1.1)	(5)	(5.5)
Other (income) expense, net	4.3	6.3	(30.3)	32.9
Consolidated income before provision for income taxes and equity in net income of affiliates	222.6	177.6	710.9	503.1
Provision for income taxes	54.7	48.6	168	125.9
Equity in net income of affiliates	(12.1)	(8.5)	(46.9)	(30.6)
Equity in net income of subsidiaries	0	0	0	0
Consolidated net income	180	137.5	589.8	407.8
Less: Net income attributable to noncontrolling interests	20.6	12.3	46.8	32.7
Net income attributable to Lear	159.4	125.2	543	375.1
Consolidated comprehensive income	194.6	62.9	621.3	237.7
Less: Comprehensive income attributable to noncontrolling interests	20.6	9.9	44.2	30.2
Comprehensive income attributable to Lear	$ 174	$ 53	$ 577.1	$ 207.5

Supplemental Guarantor Conden76

Supplemental Guarantor Condensed Consolidating Financial Statements - Cash Flows (Detail) - USD ($) $ in Millions	3 Months Ended			9 Months Ended
	Oct. 01, 2016		Sep. 26, 2015	Oct. 01, 2016		Sep. 26, 2015
Condensed Financial Statements, Captions [Line Items]
Net Cash Provided by Operating Activities				$ 1,093.9		$ 686
Cash Flows from Investing Activities:
Additions to property, plant and equipment	$ (118.6)		$ (114.8)	(300.3)		(327.7)
Acquisition of Eagle Ottawa, net of cash acquired and use of $350 million restricted cash (see non-cash investing activities below) (Note 7)				0		(465.3)
Intercompany transactions				0		0
Other, net				51.8		(10.6)
Net cash used in investing activities				(248.5)		(803.6)
Cash Flows from Financing Activities:
Credit agreement borrowings				0		500
Credit agreement repayments				(15.6)		(3.1)
Short-term borrowings				8.9		0
Repurchase of senior notes, net of use of $250 million restricted cash in 2015 (see non-cash financing activities below) (Note 7)				0		(5)
Repurchase of common stock				(557.7)		(383)
Dividends paid to Lear Corporation stockholders				(68.1)		(60)
Dividends paid to noncontrolling interests				(14.8)		(16.2)
Intercompany transactions				0		0
Other, net				(52.1)		(53.6)
Net cash used in financing activities				(699.4)		(20.9)
Effect of foreign currency translation				(1)		(32.8)
Net Change in Cash and Cash Equivalents				145		(171.3)
Cash and Cash Equivalents as of Beginning of Period				1,196.6		1,094.1
Cash and Cash Equivalents as of End of Period	1,341.6	[1]	922.8	1,341.6	[1]	922.8
Non-cash Investing Activities:
Cash restricted for use - acquisition of Eagle Ottawa				0		(350)
Non-cash Financing Activities:
Cash restricted for use - repurchase of senior notes				0		(250)
Eliminations
Condensed Financial Statements, Captions [Line Items]
Net Cash Provided by Operating Activities				(24.1)		(133.5)
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 7)						0
Intercompany transactions				(202.9)		(488.5)
Other, net				0		0
Net cash used in investing activities				(202.9)		(488.5)
Cash Flows from Financing Activities:
Credit agreement borrowings						0
Credit agreement repayments				0		0
Short-term borrowings				0
Repurchase of senior notes, net of use of $250 million restricted cash in 2015 (see non-cash financing activities below) (Note 7)						0
Repurchase of common stock				0		0
Dividends paid to Lear Corporation stockholders				0		0
Dividends paid to noncontrolling interests				0		0
Intercompany transactions				227		622
Other, net						0
Net cash used in financing activities				227		622
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
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
Lear
Condensed Financial Statements, Captions [Line Items]
Net Cash Provided by Operating Activities				122.6		109.3
Cash Flows from Investing Activities:
Additions to property, plant and equipment				(29.2)		(26.4)
Acquisition of Eagle Ottawa, net of cash acquired and use of $350 million restricted cash (see non-cash investing activities below) (Note 7)						(485.5)
Intercompany transactions				202.1		385.4
Other, net				(10.2)		(31.1)
Net cash used in investing activities				162.7		(157.6)
Cash Flows from Financing Activities:
Credit agreement borrowings						500
Credit agreement repayments				(15.6)		(3.1)
Short-term borrowings				0
Repurchase of senior notes, net of use of $250 million restricted cash in 2015 (see non-cash financing activities below) (Note 7)						(5)
Repurchase of common stock				(557.7)		(383)
Dividends paid to Lear Corporation stockholders				(68.1)		(60)
Dividends paid to noncontrolling interests				0		0
Intercompany transactions				289.4		30.4
Other, net				(51)		(53.5)
Net cash used in financing activities				(403)		25.8
Effect of foreign currency translation				0		0
Net Change in Cash and Cash Equivalents				(117.7)		(22.5)
Cash and Cash Equivalents as of Beginning of Period				526.4		377.8
Cash and Cash Equivalents as of End of Period	408.7		355.3	408.7		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 Operating Activities				380.6		87.2
Cash Flows from Investing Activities:
Additions to property, plant and equipment				(77)		(79.8)
Acquisition of Eagle Ottawa, net of cash acquired and use of $350 million restricted cash (see non-cash investing activities below) (Note 7)						1.2
Intercompany transactions				32.2		(23.3)
Other, net				0.8		7.8
Net cash used in investing activities				(44)		(94.1)
Cash Flows from Financing Activities:
Credit agreement borrowings						0
Credit agreement repayments				0		0
Short-term borrowings				0
Repurchase of senior notes, net of use of $250 million restricted cash in 2015 (see non-cash financing activities below) (Note 7)						0
Repurchase of common stock				0		0
Dividends paid to Lear Corporation stockholders				0		0
Dividends paid to noncontrolling interests				0		0
Intercompany transactions				(336.7)		7
Other, net				0		0
Net cash used in financing activities				(336.7)		7
Effect of foreign currency translation				0		0
Net Change in Cash and Cash Equivalents				(0.1)		0.1
Cash and Cash Equivalents as of Beginning of Period				0.4		0.1
Cash and Cash Equivalents as of End of Period	0.3		0.2	0.3		0.2
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 Operating Activities				614.8		623
Cash Flows from Investing Activities:
Additions to property, plant and equipment				(194.1)		(221.5)
Acquisition of Eagle Ottawa, net of cash acquired and use of $350 million restricted cash (see non-cash investing activities below) (Note 7)						19
Intercompany transactions				(31.4)		126.4
Other, net				61.2		12.7
Net cash used in investing activities				(164.3)		(63.4)
Cash Flows from Financing Activities:
Credit agreement borrowings						0
Credit agreement repayments				0		0
Short-term borrowings				8.9
Repurchase of senior notes, net of use of $250 million restricted cash in 2015 (see non-cash financing activities below) (Note 7)						0
Repurchase of common stock				0		0
Dividends paid to Lear Corporation stockholders				0		0
Dividends paid to noncontrolling interests				(14.8)		(16.2)
Intercompany transactions				(179.7)		(659.4)
Other, net				(1.1)		(0.1)
Net cash used in financing activities				(186.7)		(675.7)
Effect of foreign currency translation				(1)		(32.8)
Net Change in Cash and Cash Equivalents				262.8		(148.9)
Cash and Cash Equivalents as of Beginning of Period				669.8		716.2
Cash and Cash Equivalents as of End of Period	$ 932.6		$ 567.3	$ 932.6		567.3
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 Conden77

Supplemental Guarantor Condensed Consolidating Financial Statements - Additional Information (Detail) - USD ($)	3 Months Ended			9 Months Ended
	Oct. 01, 2016		Sep. 26, 2015	Oct. 01, 2016		Sep. 26, 2015	Dec. 31, 2015
Debt Instrument [Line Items]
Percentage owned, domestic subsidiaries				100.00%
Selling, general and administrative expenses allocated from Lear	$ 36,400,000		$ 33,400,000	$ 103,900,000		$ 97,200,000
Long-term Debt
Long-term debt and other, net	1,939,900,000			1,939,900,000			$ 1,954,800,000
Less — Current portion	(32,600,000)	[1]		(32,600,000)	[1]		(23,100,000)
Long-term debt	1,907,300,000	[1]		1,907,300,000	[1]		$ 1,931,700,000
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%
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%
Lear
Long-term Debt
Long-term debt and other, net	$ 1,933,500,000			$ 1,933,500,000			$ 1,947,200,000
Less — Current portion	(31,300,000)			(31,300,000)			(21,900,000)
Long-term debt	1,902,200,000			1,902,200,000			1,925,300,000
Lear | Senior notes
Long-term Debt
Long-term debt and other, net	1,460,300,000			1,460,300,000			1,458,800,000
Term Loan Facility | Lear | Credit Agreement — Term Loan Facility
Long-term Debt
Long-term debt and other, net	$ 473,200,000			$ 473,200,000			$ 488,400,000
[1]	Unaudited.