Lear (LEA) 10-Q 25 Oct 17 2017 Q3 Quarterly report Financial data

Document and Entity Information

Document and Entity Information - shares	9 Months Ended
	Sep. 30, 2017	Oct. 23, 2017
Document And Entity Information [Abstract]
Document Type	10-Q
Amendment Flag	false
Document Period End Date	Sep. 30, 2017
Document Fiscal Year Focus	2,017
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		67,560,732

Condensed Consolidated Balance

Condensed Consolidated Balance Sheets - USD ($) $ in Millions	Sep. 30, 2017	[1]	Dec. 31, 2016
CURRENT ASSETS
Cash and cash equivalents	$ 1,253.7		$ 1,271.6
Accounts receivable	3,357.9		2,746.5
Inventories	1,232.9		1,020.6
Other	718.5		610.6
Total current assets	6,563		5,649.3
LONG-TERM ASSETS
Property, plant and equipment, net	2,378.1		2,019.3
Goodwill	1,387.1		1,121.3
Other	1,383.8		1,110.7
Total long-term assets	5,149		4,251.3
Total assets	11,712		9,900.6
CURRENT LIABILITIES
Short-term borrowings	1.8		8.6
Accounts payable and drafts	3,176		2,640.5
Accrued liabilities	1,706.2		1,497.6
Current portion of long-term debt	9		35.6
Total current liabilities	4,893		4,182.3
LONG-TERM LIABILITIES
Long-term debt	1,953		1,898
Other	691		627.4
Total long-term liabilities	2,644		2,525.4
Redeemable noncontrolling interest	147.7		0
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; 72,563,291 and 80,563,291 shares issued as of September 30, 2017 and December 31, 2016, respectively	0.7		0.8
Additional paid-in capital	1,199.3		1,385.3
Common stock held in treasury, 5,003,036 and 11,131,648 shares as of September 30, 2017 and December 31, 2016, respectively, at cost	(602.4)		(1,200.2)
Retained earnings	3,810.3		3,706.9
Accumulated other comprehensive loss	(536.8)		(835.6)
Lear Corporation stockholders’ equity	3,871.1		3,057.2
Noncontrolling interests	156.2		135.7
Equity	4,027.3		3,192.9
Total liabilities and equity	$ 11,712		$ 9,900.6
[1]	Unaudited.

Condensed Consolidated Balance3

Condensed Consolidated Balance Sheets (Parenthetical) - $ / shares	Sep. 30, 2017	Dec. 31, 2016
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	72,563,291	80,563,291
Common stock held in treasury, shares	5,003,036	11,131,648
Series A convertible preferred stock
Preferred stock, shares authorized	10,896,250	10,896,250

Condensed Consolidated Statemen

Condensed Consolidated Statements of Comprehensive Income - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Sep. 30, 2017	Oct. 01, 2016	Sep. 30, 2017	Oct. 01, 2016
Income Statement [Abstract]
Net sales	$ 4,981.5	$ 4,526.4	$ 15,103.2	$ 13,914.1
Cost of sales	4,425.6	4,012.5	13,387	12,324.1
Selling, general and administrative expenses	158.2	153.6	471.1	456.9
Amortization of intangible assets	12.5	15.2	34.1	41.7
Interest expense	21.7	20.6	63.9	62
Other (income) expense, net	(21.8)	14.2	(12.3)	(0.8)
Consolidated income before provision for income taxes and equity in net income of affiliates	385.3	310.3	1,159.4	1,030.2
Provision for income taxes	77.8	88.2	240.2	287.4
Equity in net income of affiliates	(7.5)	(12.9)	(41.3)	(49.2)
Consolidated net income	315	235	960.5	792
Less: Net income attributable to noncontrolling interests	19.8	20.6	47.6	46.8
Net income attributable to Lear	$ 295.2	$ 214.4	$ 912.9	$ 745.2
Basic net income per share available to Lear common stockholders (in dollars per share)	$ 4	$ 3.01	$ 12.92	$ 10.19
Diluted net income per share available to Lear common stockholders (in dollars per share)	3.96	2.98	12.80	10.10
Cash dividends declared per share (in dollars per share)	$ 0.50	$ 0.30	$ 1.50	$ 0.90
Average common shares outstanding (in shares)	68,061,718	71,259,766	68,874,682	73,102,327
Average diluted shares outstanding (in shares)	68,834,279	72,052,270	69,536,808	73,809,220
Consolidated comprehensive income	$ 392.3	$ 245.3	$ 1,265.4	$ 816
Less: Comprehensive income attributable to noncontrolling interests	22.6	20.6	53.7	44.2
Comprehensive income attributable to Lear	$ 369.7	$ 224.7	$ 1,211.7	$ 771.8

Condensed Consolidated Stateme5

Condensed Consolidated Statements of Cash Flows - USD ($) $ in Millions	9 Months Ended
	Sep. 30, 2017		Oct. 01, 2016
Cash Flows from Operating Activities
Consolidated net income	$ 960.5		$ 792
Adjustments to reconcile consolidated net income to net cash provided by operating activities
Depreciation and amortization	313.2		283.4
Net change in recoverable customer engineering, development and tooling	(37.4)		2.1
Loss on extinguishment of debt	21.2		0
Net change in working capital items (see below)	(31)		3
Other, net	(42.2)		13.4
Net cash provided by operating activities	1,184.3		1,093.9
Cash Flows from Investing Activities
Additions to property, plant and equipment	(430.2)		(300.3)
Acquisition of Antolin Seating	(286.8)		0
Other, net	16.9		51.8
Net cash used in investing activities	(700.1)		(248.5)
Cash Flows from Financing Activities
New credit agreement borrowings	250		0
Prior credit agreement repayments	(468.7)		(15.6)
Short-term borrowings, net	(7.2)		8.9
Proceeds from the issuance of senior notes	744.7		0
Repurchase of senior notes	(517)		0
Payment of debt issuance and other financing costs	(11.7)		0
Repurchase of common stock	(332.2)		(557.7)
Dividends paid to Lear Corporation stockholders	(104.4)		(68.1)
Dividends paid to noncontrolling interests	(42.7)		(14.8)
Other, net	(56.6)		(52.1)
Net cash used in financing activities	(545.8)		(699.4)
Effect of foreign currency translation	43.7		(1)
Net Change in Cash and Cash Equivalents	(17.9)		145
Cash and Cash Equivalents as of Beginning of Period	1,271.6		1,196.6
Cash and Cash Equivalents as of End of Period	1,253.7	[1]	1,341.6
Changes in Working Capital Items
Accounts receivable	(280.6)		(440.2)
Inventories	(114.7)		(87.3)
Accounts payable	245.6		203.6
Accrued liabilities and other	118.7		326.9
Net change in working capital items	(31)		3
Supplementary Disclosure
Cash paid for interest	91.6		85.3
Cash paid for income taxes, net of refunds received	$ 224.9		$ 151.6
[1]	Unaudited.

Basis of Presentation

Basis of Presentation	9 Months Ended
	Sep. 30, 2017
Accounting Policies [Abstract]
Basis of Presentation	Basis of Presentation Lear Corporation ("Lear," and together with its consolidated subsidiaries, the "Company") and its affiliates design and manufacture automotive seating and electrical distribution systems and related components. The Company’s main customers are automotive original equipment manufacturers. The Company operates facilities worldwide. The accompanying condensed consolidated financial statements include the accounts of Lear, a Delaware corporation, and the wholly owned and less than wholly owned subsidiaries controlled by Lear. In addition, Lear consolidates all entities, including variable interest entities, in which it has a controlling financial interest. Investments in affiliates in which Lear does not have control but does have the ability to exercise significant influence over operating and financial policies are accounted for under the equity method. The Company’s annual financial results are reported on a calendar year basis, and quarterly interim results are reported using a thirteen week reporting calendar. Certain amounts in the prior period’s financial statements have been reclassified to conform to the presentation used in the quarter ended September 30, 2017 . 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.

Acquisitions

Acquisitions	9 Months Ended
	Sep. 30, 2017
Business Combinations [Abstract]
Acquisitions	Acquisitions Grupo Antolin Seating On April 28, 2017, the Company completed the acquisition of Grupo Antolin's automotive seating business ("Antolin Seating") for $291.5 million , net of cash acquired. Antolin Seating is headquartered in France with operations in five countries in Europe and North Africa. The Antolin Seating business is comprised of just-in-time seat assembly, as well as seat structures, mechanisms and seat covers with annual sales of approximately $370 million . The Antolin Seating acquisition was accounted for as a business combination, and accordingly, the assets acquired and liabilities assumed are included in the accompanying condensed consolidated balance sheet as of September 30, 2017 . The operating results and cash flows of Antolin Seating are included in the accompanying condensed consolidated financial statements from the date of acquisition and in the Company's seating segment. The net purchase price of $291.5 million is subject to adjustment and consists of cash paid of $286.8 million , net of cash acquired, and contingent consideration of $4.7 million . In addition, the Company incurred transaction costs of $3.1 million related to advisory services in the nine months ended September 30, 2017 , which have been expensed as incurred and are recorded in selling, general and administrative expenses. The purchase price and preliminary allocation are shown below (in millions): Purchase price paid, net of cash acquired $ 286.8 Acquisition date contingent consideration 4.7 Net purchase price $ 291.5 Property, plant and equipment $ 81.7 Other assets purchased and liabilities assumed, net (34.2 ) Goodwill 122.6 Intangible assets 121.4 Preliminary purchase price allocation $ 291.5 Contingent consideration represents the discounted value of estimated amounts due to the seller pending the resolution of certain matters. As of the acquisition date, the value of estimated contingent consideration was $4.7 million . Recognized goodwill is attributable to the assembled workforce, expected synergies and other intangible assets that do not qualify for separate recognition. Intangible assets consist of provisional amounts recognized for the fair value of customer-based assets and were based on an independent appraisal. Customer-based assets include Antolin Seating's established relationships with its customers and the ability of these customers to generate future economic profits for the Company. It is currently estimated that these intangible assets have a weighted average useful life of approximately fifteen years. The purchase price and related allocation are preliminary and will be revised as a result of additional information regarding the assets acquired and liabilities assumed, including, but not limited to, certain tax attributes, contingent liabilities and revisions of provisional estimates of fair values resulting from the completion of independent appraisals and valuations of property, plant and equipment and intangible assets. The pro-forma effects of this acquisition do not materially impact the Company's reported results for any period presented. For further information related to acquired assets measured at fair value, see Note 16 , " Financial Instruments ." AccuMED On December 21, 2016, the Company completed the acquisition of 100% of the outstanding equity interests of AccuMED Holdings Corp. ("AccuMED"), a privately-held developer and manufacturer of specialty fabrics, for $148.5 million , net of cash acquired. AccuMED has annual sales of approximately $80 million . The AccuMED acquisition was accounted for as a business combination, and accordingly, the assets acquired and liabilities assumed are included in the accompanying condensed consolidated balance sheets as of September 30, 2017 and December 31, 2016 . The operating results and cash flows of AccuMED are included in the accompanying condensed consolidated financial statements from the date of acquisition and in the Company's seating segment. The purchase price and preliminary allocation are shown below (in millions): Purchase price paid, net of cash acquired $ 148.5 Property, plant and equipment $ 11.2 Other assets purchased and liabilities assumed, net 7.2 Goodwill 77.1 Intangible assets 53.0 Preliminary purchase price allocation $ 148.5 Recognized goodwill is attributable to the assembled workforce, expected synergies and other intangible assets that do not qualify for separate recognition. Intangible assets consist of amounts recognized for the fair value of customer-based assets and were based on an independent appraisal. Customer-based assets include AccuMED's established relationships with its customers and the ability of these customers to generate future economic profits for the Company. It is estimated that these intangible assets have a weighted average useful life of approximately thirteen years. The purchase price allocation is preliminary and will be revised as a result of additional information regarding the assets acquired and liabilities assumed, including, but not limited to, certain tax attributes and contingent liabilities. The pro-forma effects of this acquisition do not materially impact the Company's reported results for any period presented. For further information related to acquired assets measured at fair value, see Note 16 , " Financial Instruments ."

Restructuring

Restructuring	9 Months Ended
	Sep. 30, 2017
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 condensed consolidated financial statements in accordance with GAAP. Generally, charges are recorded as restructuring actions are approved and/or implemented. In the first nine months of 2017 , the Company recorded charges of $48.6 million in connection with its restructuring actions. These charges consist of $39.5 million recorded as cost of sales, $10.2 million recorded as selling, general and administrative expenses and net credits of $1.1 million recorded as other income. The restructuring charges consist of employee termination costs of $41.0 million , fixed asset impairment charges of $0.4 million , a pension benefit plan settlement loss of $0.8 million and contract termination costs of $1.5 million , as well as other related costs of $4.9 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 $0.4 million in excess of related estimated fair values. The Company expects to incur approximately $36 million of additional restructuring costs related to activities initiated as of September 30, 2017 , 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 2017 activity, excluding the pension benefit plan settlement loss of $0.8 million (Note 9 , " Pension and Other Postretirement Benefit Plans "), is shown below (in millions): Accrual as of 2017 Utilization Accrual as of January 1, 2017 Charges Cash Non-cash September 30, 2017 Employee termination benefits $ 69.4 $ 41.0 $ (27.7 ) $ — $ 82.7 Asset impairment charges — 0.4 — (0.4 ) — Contract termination costs 4.6 1.5 (1.2 ) — 4.9 Other related costs — 4.9 (4.9 ) — — Total $ 74.0 $ 47.8 $ (33.8 ) $ (0.4 ) $ 87.6

Inventories

Inventories	9 Months Ended
	Sep. 30, 2017
Inventory Disclosure [Abstract]
Inventories	Inventories Inventories are stated at the lower of cost or market. Cost is determined using the first-in, first-out method. Finished goods and work-in-process inventories include material, labor and manufacturing overhead costs. A summary of inventories is shown below (in millions): September 30, December 31, 2016 Raw materials $ 909.2 $ 746.3 Work-in-process 124.0 106.4 Finished goods 199.7 167.9 Inventories $ 1,232.9 $ 1,020.6

Pre-Production Costs Related to

Pre-Production Costs Related to Long-Term Supply Agreements	9 Months Ended
	Sep. 30, 2017
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 2017 and 2016 , the Company capitalized $190.8 million and $110.5 million , respectively, of pre-production E&D costs for which reimbursement is contractually guaranteed by the customer. During the first nine months of 2017 and 2016 , the Company also capitalized $93.5 million and $61.5 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 2017 and 2016 , the Company collected $247.7 million and $168.9 million , respectively, of cash related to E&D and tooling costs. The classification of recoverable customer E&D and tooling costs related to long-term supply agreements is shown below (in millions): September 30, December 31, 2016 Current $ 232.5 $ 185.9 Long-term 54.0 43.4 Recoverable customer E&D and tooling $ 286.5 $ 229.3

Long-Term Assets

Long-Term Assets	9 Months Ended
	Sep. 30, 2017
Property, Plant and Equipment [Abstract]
Long-Term Assets	Long-Term Assets Property, Plant and Equipment Property, plant and equipment is stated at cost. Costs associated with the repair and maintenance of the Company’s property, plant and equipment are expensed as incurred. Costs associated with improvements which extend the life, increase the capacity or improve the efficiency or safety of the Company’s property, plant and equipment are capitalized and depreciated over the remaining useful life of the related asset. Depreciable property is depreciated over the estimated useful lives of the assets, using principally the straight-line method. A summary of property, plant and equipment is shown below (in millions): September 30, December 31, 2016 Land $ 119.1 $ 101.7 Buildings and improvements 772.2 648.1 Machinery and equipment 2,939.2 2,459.6 Construction in progress 348.1 296.4 Total property, plant and equipment 4,178.6 3,505.8 Less – accumulated depreciation (1,800.5 ) (1,486.5 ) Property, plant and equipment, net $ 2,378.1 $ 2,019.3 Depreciation expense was $99.2 million and $83.5 million in the three months ended September 30, 2017 and October 1, 2016 , respectively, and $279.1 million and $241.7 million in the nine months ended September 30, 2017 and October 1, 2016 , 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 September 30, 2017 . 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 2017 and 2016 , the Company recognized fixed asset impairment charges of $0.4 million and $3.5 million , respectively, in conjunction with its restructuring actions (Note 3 , " Restructuring "). Investment in Affiliates On September 8, 2017, the Company gained control of Shanghai Lear STEC Automotive Parts Co., Ltd. (“Lear STEC”) by amending the existing joint venture agreement to eliminate the substantive participating rights of its joint venture partner. Prior to the amendment, Lear STEC was accounted for under the equity method. The consolidation of Lear STEC was accounted for as a business combination, and accordingly, the assets acquired and liabilities assumed are included in the accompanying condensed consolidated balance sheet as of September 30, 2017 . The operating results and cash flows of Lear STEC are included in the accompanying condensed consolidated financial statements from the date of the amended joint venture agreement and are reflected in the Company’s E-Systems segment. 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 $ 16.2 Other assets and liabilities assumed, net 42.7 Goodwill 94.1 Intangible assets 66.0 $ 219.0 Recognized goodwill is attributable to the assembled workforce, expected synergies and other intangible assets that do not qualify for separate recognition. Intangible assets consist of amounts recognized for the fair value of customer-based assets and were based on an independent appraisal. Customer-based assets include Lear STEC’s established relationships with its customers and the ability of these customers to generate future economic profits for the Company. It is currently estimated that these intangible assets have a weighted average useful life of approximately 12 years . 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 Lear STEC was $94.0 million , and the fair value of the noncontrolling interest in Lear STEC was $125.0 million . As a result of valuing the Company’s prior equity interest in Lear STEC at fair value, the Company recognized a gain of $54.2 million , which is included in other (income) expense, net in the accompanying condensed consolidated statements of comprehensive income for the three and nine months ended September 30, 2017 . In connection with the consolidation, the noncontrolling interest holder obtained the option, which is embedded in the noncontrolling interest, to require the Company to purchase or redeem the 45% noncontrolling interest based on a pre-determined earnings multiple formula. In accordance with GAAP, the Company records redeemable noncontrolling interests at the greater of (1) the initial carrying amount adjusted for the noncontrolling interest holder’s share of total comprehensive income or loss and dividends (“noncontrolling interest carrying value”) or (2) the redemption value as of and based on conditions existing as of the reporting date. Required redemption adjustments are recorded as an increase to redeemable noncontrolling interests, with an offsetting adjustment to retained earnings. The redeemable noncontrolling interest is classified in mezzanine equity in the accompanying condensed consolidated balance sheet as of September 30, 2017 . Redemption value of a noncontrolling interest in excess of carrying value represents a dividend distribution that is different from dividend distributions to other common stockholders. Therefore, periodic redemption adjustments recorded in excess of carrying value are reflected as a reduction to the income available to common stockholders in the computation of earnings per share. Redeemable noncontrolling interest of $147.7 million related to Lear STEC is reflected in the Company's condensed consolidated balance sheet as of September 30, 2017 . This amount includes a noncontrolling interest redemption adjustment of $22.7 million , representing the difference between the redemption value and carrying value. Lear STEC’s annual sales are approximately $280 million . Lear STEC provides wire harnesses to SAIC Motor Corporation Limited and its joint ventures with both North American and European automotive manufacturers. The pro forma effects of this consolidation would not materially impact the Company’s reported results for any period presented. For further information related to the redemption adjustment, see Note 13 , " Comprehensive Income and Equity ." For further information related to acquired assets measured at fair value, see Note 16 , " Financial Instruments ."

Goodwill

Goodwill	9 Months Ended
	Sep. 30, 2017
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 September 30, 2017 , is shown below (in millions): Seating E-Systems Total Balance at January 1, 2017 $ 1,091.2 $ 30.1 $ 1,121.3 Acquisition 122.6 — 122.6 Consolidation of affiliate — 94.1 94.1 Foreign currency translation and other 48.9 0.2 49.1 Balance at September 30, 2017 $ 1,262.7 $ 124.4 $ 1,387.1 Goodwill is not amortized but is tested for impairment on at least an annual basis. Impairment testing is required more often than annually if an event or circumstance indicates that an impairment is more likely than not to have occurred. In conducting its annual impairment testing, the Company may first perform a qualitative assessment of whether it is more likely than not that a reporting unit’s fair value is less than its carrying amount. If not, no further goodwill impairment testing is required. If it is more likely than not that a reporting unit’s fair value is less than its carrying amount, or if the Company elects not to perform a qualitative assessment of a reporting unit, the Company then compares the fair value of the reporting unit to the related net book value. If the net book value of a reporting unit exceeds its fair value, an impairment loss is measured and recognized. The Company conducts its annual impairment testing as of the first day of its fourth quarter. The Company does not believe that there were any indicators that would have resulted in goodwill impairment charges as of September 30, 2017 . The Company will, however, continue to assess the impact of significant events or circumstances on its recorded goodwill. For further information related to the acquisition, see Note 2 , " Acquisitions ." For further information related to the consolidation of an affiliate, see Note 6 , " Long-Term Assets ."

Debt

Debt	9 Months Ended
	Sep. 30, 2017
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): September 30, 2017 December 31, 2016 Debt Instrument Long-Term Debt Debt Issuance Costs (2) Long-Term Debt, Net Weighted Average Interest Rate Long-Term Debt Debt Issuance Costs (2) Long-Term Debt, Net Weighted Average Interest Rate Credit Agreement — Term Loan Facility $ 250.0 $ (1.9 ) $ 248.1 2.7% $ 468.7 $ (1.6 ) $ 467.1 2.105% 4.75% Senior Notes due 2023 ("2023 Notes") — — — N/A 500.0 (4.8 ) 495.2 4.75% 5.375% Senior Notes due 2024 ("2024 Notes") 325.0 (2.5 ) 322.5 5.375% 325.0 (2.8 ) 322.2 5.375% 5.25% Senior Notes due 2025 ("2025 Notes") 650.0 (6.0 ) 644.0 5.25% 650.0 (6.6 ) 643.4 5.25% 3.8% Senior Notes due 2027 ("2027 Notes") (1) 744.8 (6.0 ) 738.8 3.885% — — — N/A Other 8.6 — 8.6 N/A 5.7 — 5.7 N/A $ 1,978.4 $ (16.4 ) 1,962.0 $ 1,949.4 $ (15.8 ) 1,933.6 Less — Current portion (9.0 ) (35.6 ) Long-term debt $ 1,953.0 $ 1,898.0 (1) Net of unamortized discount of $5.2 million (2) Unamortized portion Senior Notes The issuance date, maturity date and interest payable dates of the Company's senior unsecured 2024 Notes, 2025 Notes and 2027 Notes (together, the "Notes") are as shown below: Note Issuance Date Maturity Date Interest Payable Dates 2024 Notes March 2014 March 15, 2024 March 15 and September 15 2025 Notes November 2014 January 15, 2025 January 15 and July 15 2027 Notes August 2017 September 15, 2027 March 15 and September 15 In August 2017, the Company issued $750.0 million in aggregate principal amount at maturity of senior unsecured notes due 2027 at a stated coupon rate of 3.8% . The 2027 Notes were priced at 99.294% of par, resulting in a yield to maturity of 3.885% . The proceeds from the offering of $744.7 million , after original issue discount, were used to redeem the $500.0 million in aggregate principal amount of the 2023 Notes at a redemption price equal to 100% of the aggregate principal amount thereof, plus a "make-whole" premium of $17.0 million , as well as to refinance a portion of the Company's $500.0 million prior term loan facility (see "— Credit Agreement" below). In connection with these transactions, the Company recognized a loss of $21.2 million on the extinguishment of debt in the three and nine months ended September 30, 2017, and paid related issuance costs of $6.0 million . Prior to June 15, 2027 (three months prior to the maturity date), the Company, at its option, may redeem some or all of the 2027 Notes at a redemption price equal to 100% of the principal amount thereof, plus a "make-whole" premium as of, and accrued and unpaid interest to, the redemption date. At any time on or after June 15, 2027, but prior to the maturity date of September 15, 2027, the Company, at its option, may redeem some or all of the 2027 Notes, at a redemption price equal to 100% of the principal amount thereof, plus accrued and unpaid interest to the redemption date. Guarantees The Notes are senior unsecured obligations. As discussed further in "— Credit Agreement" below, upon termination of the Company’s prior credit agreement, the subsidiaries that previously guaranteed the 2024 Notes and 2025 Notes were automatically released as guarantors. There are currently no guarantors of the Company’s obligations under the Notes. 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, merge or sell all or substantially all of the Company’s assets. The indenture governing the 2024 Notes limits 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 September 30, 2017 , the Company was in compliance with all covenants under the indentures governing the Notes. Credit Agreement In August 2017, the Company entered into a new unsecured credit agreement (the "Credit Agreement") consisting of a $1.75 billion revolving credit facility ("Revolving Credit Facility") and a $250.0 million term loan facility (the "Term Loan Facility"), both of which mature on August 8, 2022. In connection with this transaction, the Company borrowed $250.0 million under the Term Loan Facility and paid related issuance costs of $5.7 million . At the same time, the Company terminated its previously existing credit agreement, which consisted of a $1.25 billion revolving credit facility and a $500 million term loan facility, and repaid amounts outstanding under the term loan facility of $453.1 million . Together with the offering of the 2027 Notes, these transactions extended the Company's maturity profile and increased its borrowing capacity. As of September 30, 2017 , there were no borrowings outstanding under the Revolving Credit Facility and $250.0 million of borrowings outstanding under the Term Loan Facility. As of December 31, 2016 , there were no borrowings outstanding under the Company's prior revolving credit facility and $468.7 million of borrowings outstanding under the Company's prior term loan facility. Advances under the Revolving Credit Facility and the Term Loan Facility generally bear interest based on (i) the Eurocurrency Rate (as defined in the Credit Agreement) or (ii) the Base Rate (as defined in the Credit Agreement) plus a margin, determined in accordance with a pricing grid. The range and the rate as of September 30, 2017 , are as follows (in percentages): Eurocurrency Rate Base Rate Minimum Maximum Rate as of Minimum Maximum Rate as of Revolving Credit Agreement 1.00 % 1.60 % 1.30 % 0.00 % 0.60 % 0.30 % Term Loan Facility 1.125 % 1.90 % 1.50 % 0.125 % 0.90 % 0.50 % A facility fee, which ranges from 0.125% to 0.30% of the total amount committed under the Revolving Credit Facility, is payable quarterly. Guarantees The Credit Agreement eliminated the subsidiary guarantees required under the Company's prior credit agreement. There are currently no guarantors of the Company’s obligations under the Credit Agreement. Covenants The Credit Agreement contains various customary representations, warranties and covenants by the Company, including, without limitation, (i) covenants regarding maximum leverage, (ii) limitations on fundamental changes involving the Company or its subsidiaries and (iii) limitations on indebtedness and liens. As of September 30, 2017 , the Company was in compliance with all covenants under the Credit Agreement. Scheduled Maturities As of September 30, 2017 , scheduled maturities related to the Term Loan Facility for the five succeeding years, as of the date of this Report, are shown below (in millions): 2017 (1) $ 1.6 2018 6.3 2019 7.8 2020 14.0 2021 14.0 2022 206.3 (1) Scheduled maturities for the fourth quarter of 2017 Other As of September 30, 2017 , other long-term debt consists of amounts outstanding under capital leases. For further information related to the 2024 Notes, the 2025 Notes and the prior 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, 2016 .

Pension and Other Postretiremen

Pension and Other Postretirement Benefit Plans	9 Months Ended
	Sep. 30, 2017
Retirement Benefits [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 (Credit) Cost The components of the Company’s net periodic pension benefit cost are shown below (in millions): Three Months Ended Nine Months Ended September 30, 2017 October 1, 2016 September 30, 2017 October 1, 2016 U.S. Foreign U.S. Foreign U.S. Foreign U.S. Foreign Service cost $ 1.3 $ 1.8 $ 1.4 $ 1.6 $ 3.8 $ 5.3 $ 4.2 $ 4.8 Interest cost 5.5 4.0 7.5 3.8 16.4 11.2 22.4 11.9 Expected return on plan assets (7.3 ) (5.9 ) (9.5 ) (5.9 ) (21.7 ) (17.0 ) (28.6 ) (17.5 ) Amortization of actuarial loss 0.6 1.3 0.6 0.8 1.9 3.8 2.0 2.3 Settlement loss — — — — 0.2 0.8 0.2 — Net periodic benefit cost $ 0.1 $ 1.2 $ — $ 0.3 $ 0.6 $ 4.1 $ 0.2 $ 1.5 In the nine months ended September 30, 2017 , the Company recognized a pension settlement loss of $0.8 million related to its restructuring actions. The components of the Company’s net periodic other postretirement benefit (credit) cost are shown below (in millions): Three Months Ended Nine Months Ended September 30, 2017 October 1, 2016 September 30, 2017 October 1, 2016 U.S. Foreign U.S. Foreign U.S. Foreign U.S. Foreign Service cost $ — $ 0.1 $ — $ 0.1 $ 0.1 $ 0.4 $ 0.1 $ 0.4 Interest cost 0.6 0.4 0.9 0.4 1.8 1.2 2.4 1.2 Amortization of actuarial (gain) loss (0.7 ) 0.1 (0.3 ) 0.1 (2.0 ) 0.2 (0.9 ) 0.2 Amortization of prior service credit — (0.1 ) — (0.1 ) — (0.3 ) — (0.3 ) Special termination benefits — — — — — 0.1 — 0.3 Net periodic benefit (credit) cost $ (0.1 ) $ 0.5 $ 0.6 $ 0.5 $ (0.1 ) $ 1.6 $ 1.6 $ 1.8 Contributions In the nine months ended September 30, 2017 , employer contributions to the Company’s domestic and foreign defined benefit pension plans were $7.6 million . The Company expects contributions to its domestic and foreign defined benefit pension plans to be approximately $10 million to $15 million in 2017 . 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.

Other (Income) Expense, Net

Other (Income) Expense, Net	9 Months Ended
	Sep. 30, 2017
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, 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 September 30, October 1, September 30, October 1, Other expense $ 34.4 $ 15.5 $ 47.2 $ 34.7 Other income (56.2 ) (1.3 ) (59.5 ) (35.5 ) Other (income) expense, net $ (21.8 ) $ 14.2 $ (12.3 ) $ (0.8 ) In the three and nine months ended September 30, 2017 , other expense includes a loss of $21.2 million on the extinguishment of debt and net foreign currency transaction losses of $5.3 million and $3.9 million , respectively. In the three and nine months ended September 30, 2017 , other income includes a gain of $54.2 million related to the consolidation of an affiliate (Note 6 , "Long-Term Assets"). 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. For further information related to the 2016 consolidation of an affiliate, see Note 5, "Investments in Affiliates and Other Related Party Transactions," to the consolidated financial statements included in the Company's Annual Report on Form 10-K for the year ended December 31, 2016.

Income Taxes

Income Taxes	9 Months Ended
	Sep. 30, 2017
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 September 30, 2017 and October 1, 2016 , is shown below (in millions, except effective tax rates): Three Months Ended Nine Months Ended September 30, October 1, September 30, October 1, Provision for income taxes $ 77.8 $ 88.2 $ 240.2 $ 287.4 Pretax income before equity in net income of affiliates $ 385.3 $ 310.3 $ 1,159.4 $ 1,030.2 Effective tax rate 20.2 % 28.4 % 20.7 % 27.9 % On January 1, 2017, the Company adopted Accounting Standards Update ("ASU") 2016-09, "Improvements to Employee Share-Based Payment Accounting." The new standard requires that the tax impact related to the difference between share-based compensation for book and tax purposes be recognized as income tax benefit or expense in the Company’s condensed consolidated statement of comprehensive income in the reporting period in which such awards vest. The standard also required a modified retrospective adoption for previously unrecognized excess tax benefits. Accordingly, the Company recognized a deferred tax asset of $54.5 million and a corresponding credit to retained earnings in conjunction with the adoption. The effects of adopting the other provisions of ASU 2016-09 were not significant. In the first nine months of 2017 and 2016 , the provision for income taxes was primarily impacted by the level and mix of earnings among tax jurisdictions. In the first nine months of 2017 , the Company recognized net tax benefits of $68.4 million , of which $28.7 million related to the reversal of valuation allowances on the deferred tax assets of certain foreign subsidiaries, $16.3 million related to the change in the accounting for share-based compensation discussed above, $7.5 million related to the redemption of the 2023 Notes and $15.9 million related to restructuring charges and various other items. In addition, the Company recognized a gain of $54.2 million related to the consolidation of an affiliate, for which no tax expense was provided. 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. Excluding these items, the effective tax rate for the first nine months of 2017 and 2016 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. As of September 30, 2017, the Company has approximately $300 million of excess foreign tax credits at certain foreign subsidiaries that cannot be recognized under GAAP until the related foreign earnings are repatriated to the United States through dividends. It is likely that the Company will repatriate these foreign earnings and recognize all or a substantial portion of such foreign tax credits in the fourth quarter of 2017. The recognition of these foreign tax credits would create a deferred tax asset that under current U.S. tax law may reduce U.S. tax on certain foreign source income over the next several years. For further information related to the 2017 consolidation of an affiliate, see Note 6 , " 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, 2016 .

Net Income Per Share Attributab

Net Income Per Share Attributable to Lear	9 Months Ended
	Sep. 30, 2017
Earnings Per Share [Abstract]
Net Income Per Share Attributable to Lear	Net Income Per Share Attributable to Lear Basic net income per share available to Lear common stockholders is computed using the two-class method by dividing net income attributable to Lear, after deducting the redemption adjustment related to the redeemable noncontrolling interest, 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 available to Lear common stockholders. Diluted net income per share available to Lear common stockholders is computed using the two-class method by dividing net income attributable to Lear, after deducting the redemption adjustment related to the redeemable noncontrolling interest, by the average number of common shares outstanding, including the dilutive effect of common stock equivalents computed using the treasury stock method and the average share price during the period. A summary of information used to compute basic and diluted net income per share available to Lear common stockholders is shown below (in millions, except share and per share data): Three Months Ended Nine Months Ended September 30, October 1, September 30, October 1, Net income attributable to Lear $ 295.2 $ 214.4 $ 912.9 $ 745.2 Less: Redeemable noncontrolling interest adjustment (22.7 ) — (22.7 ) — Net income available to Lear common stockholders $ 272.5 $ 214.4 $ 890.2 $ 745.2 Average common shares outstanding 68,061,718 71,259,766 68,874,682 73,102,327 Dilutive effect of common stock equivalents 772,561 792,504 662,126 706,893 Average diluted shares outstanding 68,834,279 72,052,270 69,536,808 73,809,220 Basic net income per share available to Lear common stockholders $ 4.00 $ 3.01 $ 12.92 $ 10.19 Diluted net income per share available to Lear common stockholders $ 3.96 $ 2.98 $ 12.80 $ 10.10 For further information related to the redeemable noncontrolling interest adjustment, see Note 6 , " Long-Term Assets ."

Comprehensive Income and Equity

Comprehensive Income and Equity	9 Months Ended
	Sep. 30, 2017
Equity [Abstract]
Comprehensive Income and Equity	Comprehensive Income and Equity Comprehensive Income Comprehensive income is defined as all changes in the Company’s net assets except changes resulting from transactions with stockholders. It differs from net income in that certain items recorded in equity are included in comprehensive income. A summary of comprehensive income and reconciliations of equity, Lear Corporation stockholders’ equity and noncontrolling interests for the three and nine months ended September 30, 2017 , is shown below (in millions): Three Months Ended September 30, 2017 Nine Months Ended September 30, 2017 Equity Lear Corporation Stockholders' Equity Non- controlling Interests Equity Lear Corporation Stockholders' Equity Non- controlling Interests Beginning equity balance $ 3,756.2 $ 3,621.9 $ 134.3 $ 3,192.9 $ 3,057.2 $ 135.7 Stock-based compensation transactions 14.9 14.9 — 8.4 8.4 — Repurchase of common stock (77.9 ) (77.9 ) — (332.2 ) (332.2 ) — Dividends declared to Lear Corporation stockholders (34.8 ) (34.8 ) — (105.8 ) (105.8 ) — Dividends declared to noncontrolling interest holders (0.7 ) — (0.7 ) (33.2 ) — (33.2 ) Adoption of ASU 2016-09 (Note 11, "Taxes") — — — 54.5 54.5 — Redeemable non-controlling interest adjustment (22.7 ) (22.7 ) — (22.7 ) (22.7 ) — Comprehensive income: Net income 315.0 295.2 19.8 960.5 912.9 47.6 Other comprehensive income, net of tax: Defined benefit plan adjustments (1.8 ) (1.8 ) — (3.0 ) (3.0 ) — Derivative instruments and hedging activities (10.8 ) (10.8 ) — 57.2 57.2 — Foreign currency translation adjustments 89.9 87.1 2.8 250.7 244.6 6.1 Other comprehensive income 77.3 74.5 2.8 304.9 298.8 6.1 Comprehensive income 392.3 369.7 22.6 1,265.4 1,211.7 53.7 Ending equity balance $ 4,027.3 $ 3,871.1 $ 156.2 $ 4,027.3 $ 3,871.1 $ 156.2 A summary of changes, net of tax, in accumulated other comprehensive loss for the three and nine months ended September 30, 2017 , is shown below (in millions): Three Months Ended Nine Months Ended Defined benefit plans: Balance at beginning of period $ (194.0 ) $ (192.8 ) Reclassification adjustments (net of tax expense of $0.3 million and $1.2 million in the three and nine months ended September 30, 2017, respectively) 0.9 3.4 Other comprehensive loss recognized during the period (net of tax impact of $— million in the three and nine months ended September 30, 2017) (2.7 ) (6.4 ) Balance at end of period $ (195.8 ) $ (195.8 ) Derivative instruments and hedging: Balance at beginning of period $ 22.9 $ (45.1 ) Reclassification adjustments (net of tax benefit of $1.0 million and tax expense of $1.9 million in the three and nine months ended September 30, 2017, respectively) (3.1 ) 5.7 Other comprehensive income (loss) recognized during the period (net of tax benefit of $3.2 million and tax expense of $16.6 million in the three and nine months ended September 30, 2017, respectively) (7.7 ) 51.5 Balance at end of period $ 12.1 $ 12.1 Foreign currency translation: Balance at beginning of period $ (440.2 ) $ (597.7 ) Other comprehensive income recognized during the period (net of tax impact of $— million in the three and nine months ended September 30, 2017) 87.1 244.6 Balance at end of period $ (353.1 ) $ (353.1 ) In the three and nine months ended September 30, 2017 , foreign currency translation adjustments are related primarily to the strengthening of the Euro and, to a lesser extent, the Chinese renminbi relative to the U.S. dollar. In the three and nine months ended September 30, 2017 , foreign currency translation adjustments include pretax losses of $0.2 million and pretax gains of $0.6 million , respectively, 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 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 for 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 Brazilian real relative to the U.S. dollar, partially offset by the weakening of the Chinese renminbi relative to the U.S. dollar, and include pretax losses of $0.5 million related to intercompany transactions for which settlement is not planned or anticipated in the foreseeable future. For further information regarding reclassification adjustments related to the Company's defined benefit plans, see Note 9 , " Pension and Other Postretirement Benefit Plans ." For further information regarding reclassification adjustments related to the Company's derivative and hedging activities, see Note 16 , " Financial Instruments ." Lear Corporation Stockholders’ Equity Common Stock Share Repurchase Program In February 2017, the Company's Board of Directors authorized a $658.8 million increase to the existing common stock share repurchase program to provide for a remaining aggregate repurchase authorization of $1.0 billion and extended the term of the program to December 31, 2019. In the first nine months of 2017 , the Company paid, in aggregate, $332.2 million for repurchases of its outstanding common stock ( 2,320,469 shares at an average purchase price of $143.14 per share, excluding commissions). As of the end of the third quarter of 2017 , the Company has a remaining repurchase authorization of $667.8 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. Since the first quarter of 2011, the Company's Board of Directors has authorized $4.1 billion in share repurchases under its common stock share repurchase program. As of the end of the third quarter of 2017 , the Company has paid, in aggregate, $3.4 billion for repurchases of its outstanding common stock, at an average price of $78.18 per share, excluding commissions and related fees. In addition to shares repurchased under the Company’s common stock share repurchase program described in the preceding paragraphs, the Company classified shares withheld from the settlement of the Company’s restricted stock unit and performance share awards to cover minimum tax withholding requirements as common stock held in treasury in the accompanying condensed consolidated balance sheets as of September 30, 2017 and December 31, 2016 . As approved by the Board of Directors, in May 2017, the Company retired 8.0 million shares of common stock held in treasury. These retired shares are reflected as authorized, but not issued, in the accompanying condensed consolidated balance sheet as of September 30, 2017 . The retirement of shares held in treasury resulted in a reduction in the par value of common stock, additional paid-in capital and retained earnings of $0.1 million , $155.9 million and $735.5 million , respectively. These reductions were offset by a corresponding reduction in shares held in treasury of $891.5 million . Accordingly, there was no effect on stockholders’ equity as a result of this transaction. Quarterly Dividend In the first nine months of 2017 and 2016 , the Company’s Board of Directors declared quarterly cash dividends of $0.50 and $0.30 per share of common stock, respectively. In the first nine months of 2017 , declared dividends totaled $105.8 million , and dividends paid totaled $104.4 million . In the first nine months of 2016 , declared dividends totaled $67.5 million , and dividends paid totaled $68.1 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 2017 and 2016 , the Company gained control of and consolidated affiliates. For further information related to the 2017 consolidation, see Note 6 , " Long-Term Assets ." For further information related to the 2016 consolidation, see Note 5, "Investment in Affiliates and Other Related Party Transactions," to the consolidated financial statements included in the Company’s Annual Report on Form 10-K for the year ended December 31, 2016 .

Legal and Other Contingencies

Legal and Other Contingencies	9 Months Ended
	Sep. 30, 2017
Commitments and Contingencies Disclosure [Abstract]
Legal and Other Contingencies	Legal and Other Contingencies As of September 30, 2017 and December 31, 2016 , the Company had recorded reserves for pending legal disputes, including commercial disputes and other matters, of $8.7 million and $11.0 million , respectively. Such reserves reflect amounts recognized in accordance with GAAP and 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 for the nine months ended September 30, 2017 , is shown below (in millions): Balance at January 1, 2017 $ 49.1 Expense, net (including changes in estimates) 12.5 Settlements (15.5 ) Foreign currency translation and other 3.0 Balance at September 30, 2017 $ 49.1 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. As of September 30, 2017 and December 31, 2016 , the Company had recorded environmental reserves of $9.0 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
	Sep. 30, 2017
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, which includes complete electrical distribution systems, electronic control modules and associated software and wireless communication modules. Key components in the electrical distribution system include wiring harnesses, terminals and connectors and junction boxes, including components for high power and hybrid electric systems. The other category includes unallocated costs related to corporate headquarters, regional headquarters and the elimination of intercompany activities, none of which meets the requirements for being classified as an operating segment. The Company evaluates the performance of its operating segments based primarily on (i) revenues from external customers, (ii) pretax income before equity in net income of affiliates, interest expense and other expense, net, ("segment earnings") and (iii) cash flows, being defined as segment earnings less capital expenditures plus depreciation and amortization. A summary of revenues from external customers and other financial information by reportable operating segment is shown below (in millions): Three Months Ended September 30, 2017 Seating E-Systems Other Consolidated Revenues from external customers $ 3,868.9 $ 1,112.6 $ — $ 4,981.5 Segment earnings (1) 298.8 155.5 (69.1 ) 385.2 Depreciation and amortization 76.7 31.3 3.7 111.7 Capital expenditures 109.7 42.7 3.8 156.2 Total assets 7,413.5 2,262.7 2,035.8 11,712.0 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 Nine Months Ended September 30, 2017 Seating E-Systems Other Consolidated Revenues from external customers $ 11,762.0 $ 3,341.2 $ — $ 15,103.2 Segment earnings (1) 941.8 476.7 (207.5 ) 1,211.0 Depreciation and amortization 213.2 89.0 11.0 313.2 Capital expenditures 287.1 126.2 16.9 430.2 Total assets 7,413.5 2,262.7 2,035.8 11,712.0 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 (1) See definition above For the three months ended September 30, 2017 , segment earnings include restructuring charges of $13.3 million , $2.7 million and $1.0 million in the seating and E-Systems segments and in the other category, respectively. For the nine months ended September 30, 2017 , segment earnings include restructuring charges of $29.6 million , $6.3 million and $12.7 million in the seating and E-Systems segments and in the other category, respectively (Note 3 , " Restructuring "). For 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. For 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 3 , " Restructuring "). A reconciliation of segment earnings to consolidated income before provision for income taxes and equity in net income of affiliates is shown below (in millions): Three Months Ended Nine Months Ended September 30, October 1, September 30, October 1, Segment earnings $ 385.2 $ 345.1 $ 1,211.0 $ 1,091.4 Interest expense 21.7 20.6 63.9 62.0 Other (income) expense, net (21.8 ) 14.2 (12.3 ) (0.8 ) Consolidated income before provision for income taxes and equity in net income of affiliates $ 385.3 $ 310.3 $ 1,159.4 $ 1,030.2

Financial Instruments

Financial Instruments	9 Months Ended
	Sep. 30, 2017
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): September 30, December 31, 2016 Estimated aggregate fair value $ 2,037.8 $ 2,004.8 Aggregate carrying value (1) 1,975.0 1,943.7 (1) Credit agreement and senior notes, excluding the impact of unamortized original issue discount and 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 September 30, 2017 , 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 September 30, 2017 and December 31, 2016 , are $40.7 million and $30.2 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), (3) a hedge of a net investment in a foreign operation (a net investment hedge) or (4) a contract not designated as a hedging instrument. 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, changes in the fair value of contracts not designated as hedging instruments and the ineffective portion of both cash flow and net investment hedges 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 Canadian dollar and the Philippine peso. The notional amount, estimated fair value and related balance sheet classification of the Company's foreign currency derivative contracts are shown below (in millions, except for maturities): September 30, December 31, Fair value of foreign currency contracts designated as cash flow hedges: Other current assets $ 29.2 $ 11.2 Other long-term assets 7.5 0.5 Other current liabilities (14.7 ) (58.3 ) Other long-term liabilities (2.5 ) (9.9 ) 19.5 (56.5 ) Notional amount $ 1,287.8 $ 1,275.0 Outstanding maturities in months, not to exceed 24 24 Fair value of foreign currency contracts not designated as hedging instruments: Other current assets $ 6.1 $ 5.9 Other current liabilities (4.2 ) (3.8 ) 1.9 2.1 Notional amount $ 1,020.3 $ 681.2 Outstanding maturities in months, not to exceed 12 12 Total fair value $ 21.4 $ (54.4 ) Total notional amount $ 2,308.1 $ 1,956.2 Foreign currency derivative contracts not designated as hedging instruments consist principally of hedges of cash transactions, intercompany loans and certain other balance sheet exposures. Accumulated Other Comprehensive Loss - Derivative Instruments and Hedging Pretax amounts related to foreign currency derivative contracts designated as cash flow hedges that were recognized in and reclassified from accumulated other comprehensive loss are shown below (in millions): Three Months Ended Nine Months Ended September 30, October 1, September 30, October 1, Gains (losses) recognized in accumulated other comprehensive loss: $ (5.5 ) $ (22.3 ) $ 68.1 $ (77.2 ) (Gains) losses reclassified from accumulated other comprehensive loss to: Net sales 0.8 2.2 1.4 3.6 Cost of sales (4.6 ) 20.9 6.5 59.3 (3.8 ) 23.1 7.9 62.9 Comprehensive income (loss) $ (9.3 ) $ 0.8 $ 76.0 $ (14.3 ) As of September 30, 2017 and December 31, 2016 , pretax net gains (losses) of approximately $19.5 million and ($56.5) million , respectively, related to the Company’s derivative instruments and hedging activities were recorded in accumulated other comprehensive loss. During the next twelve month period, the Company expects to reclassify into earnings net gains of approximately $14.6 million recorded in accumulated other comprehensive loss as of September 30, 2017 . Such gains will be reclassified at the time that the underlying hedged transactions are realized. During the three and nine months ended September 30, 2017 and October 1, 2016 , amounts recognized in the accompanying condensed consolidated statements of comprehensive income related to changes in the fair value of cash flow and fair value hedges excluded from the Company’s effectiveness assessments and the ineffective portion of changes in the fair value of cash flow and fair value hedges were not material. Fair Value Measurements GAAP provides that fair value is an exit price, defined as a market-based measurement that represents the amount that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants. Fair value measurements are based on one or more of the following three valuation techniques: Market: This approach uses prices and other relevant information generated by market transactions involving identical or comparable assets or liabilities. Income : This approach uses valuation techniques to convert future amounts to a single present value amount based on current market expectations. Cost: This approach is based on the amount that would be required to replace the service capacity of an asset (replacement cost). Further, GAAP prioritizes the inputs and assumptions used in the valuation techniques described above into a three-tier fair value hierarchy as follows: Level 1: Observable inputs, such as quoted market prices in active markets for identical assets or liabilities that are accessible at the measurement date. Level 2: Inputs, other than quoted market prices included in Level 1, that are observable either directly or indirectly for the asset or liability. Level 3: Unobservable inputs that reflect the entity’s own assumptions about the exit price of the asset or liability. Unobservable inputs may be used if there is little or no market data for the asset or liability at the measurement date. The Company discloses fair value measurements and the related valuation techniques and fair value hierarchy level for its assets and liabilities that are measured or disclosed at fair value. Items Measured at Fair Value on a Recurring Basis Fair value measurements and the related valuation techniques and fair value hierarchy level for the Company’s assets and liabilities measured at fair value on a recurring basis as of September 30, 2017 and December 31, 2016 , are shown below (in millions): September 30, 2017 Frequency Asset (Liability) Valuation Technique Level 1 Level 2 Level 3 Foreign currency contracts, net Recurring $ 21.4 Market/ Income $ — $ 21.4 $ — Marketable equity securities Recurring $ 40.7 Market $ 40.7 $ — $ — December 31, 2016 Frequency Asset (Liability) Valuation Technique Level 1 Level 2 Level 3 Foreign currency contracts, net Recurring $ (54.4 ) Market/ Income $ — $ (54.4 ) $ — Marketable equity securities Recurring $ 30.2 Market $ 30.2 $ — $ — The Company determines the fair value of its derivative contracts using quoted market prices to calculate the forward values and then discounts such forward values to the present value. The discount rates used are based on quoted bank deposit or swap interest rates. If a derivative contract is in a net liability position, the Company adjusts these discount rates, if required, by an estimate of the credit spread that would be applied by market participants purchasing these contracts from the Company’s counterparties. 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 September 30, 2017 and December 31, 2016 , 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 2017 . 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 2017 consolidation of Lear STEC, Level 3 fair value estimates of $16.2 million related to property, plant and equipment, $66.0 million related to customer-based intangible assets and $125.0 million related to redeemable noncontrolling interest are recorded in the accompanying condensed consolidated balance sheet as of September 30, 2017 . In addition, the consolidation of Lear STEC required a Level 3 fair value estimate of $94.0 million related to the Company's previously held equity interest. As a result of the 2017 acquisition of Antolin Seating, Level 3 fair value estimates of $81.7 million related to property, plant and equipment and $121.4 million related to intangible assets are recorded in the accompanying condensed consolidated balance sheet as of September 30, 2017 . As a result of the 2016 acquisition of AccuMED, Level 3 fair value estimates of $11.2 million and $13.9 million related to property, plant and equipment are recorded in the accompanying condensed consolidated balance sheets as of September 30, 2017 and December 31, 2016 , respectively. Level 3 fair value estimates of $53.0 million related to intangible assets are recorded in the accompanying condensed consolidated balance sheets as of September 30, 2017 and December 31, 2016 . 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 redeemable noncontrolling and equity interests were based on the present value of future cash flows and a value to earnings multiple approach and reflect discounts for the lack of control and the lack of marketability associated with noncontrolling and equity interests. Further, the fair value estimate of the redeemable noncontrolling interest includes an estimate of the fair value associated with the noncontrolling interest holder's embedded redemption option. The fair value of this redemption option was determined using the Monte Carlo valuation model and includes various assumptions including the expected volatility, risk free rate and dividend yield. For further information related to assets and liabilities measured at fair value on a non-recurring basis, see Note 2 , “ Acquisitions ,” and Note 6 , " Long-Term Assets ." As of September 30, 2017 , there were no additional significant assets or liabilities measured at fair value on a non-recurring basis.

Accounting Pronouncements

Accounting Pronouncements	9 Months Ended
	Sep. 30, 2017
Accounting Changes and Error Corrections [Abstract]
Accounting Pronouncements	Accounting Pronouncements The Company has considered the 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 2014-09, Revenue from Contracts with Customers (1) 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 finalizing its review of the impact of adopting this standard and is developing and executing a comprehensive implementation plan. Reviews of a significant portion of commercial contracts have been completed and changes to processes and internal controls are being identified to meet the standard’s reporting and disclosure requirements. At this time, the Company does not believe that this standard will have a material effect on its revenues, results of operations or financial position. The Company expects to make additional disclosures related to the nature, amount, timing and uncertainty of revenue and cash flows arising from contracts with customers as required by the new standard. The Company currently plans to adopt the new standard using the modified retrospective approach; however, a final decision regarding the adoption method has not been made at this time. 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, GAAP only requires 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, 2016. ASU 2017-07, Improving the Presentation of Net Periodic Pension Cost and Net Periodic Postretirement Benefit Cost The standard was issued to address the net presentation of the components of net benefit cost. It requires the classification of service cost in the same line item as other current employee compensation costs. It also requires the presentation of the remaining components of net benefit cost in a separate line item outside any subtotal for income from operations. January 1, 2018 The update will result in the retrospective reclassification of the non-service cost components of net benefit cost from cost of sales and selling, general and administrative expenses to other expense, net. There will be no impact on consolidated net income. (1) 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" In addition to the adoption of ASU 2016-09, "Improvements to Employee Share-Based Payment Accounting," discussed in Note 11 , " Income Taxes ," the Company adopted the ASUs summarized below in 2017. The effects of adopting the ASUs listed below did not significantly impact the Company's financial statements: Standard Description Effective Date ASU 2015-11, Simplifying the Measurement of Inventory The standard requires the measurement of 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 requirement to retroactively apply the equity method of accounting as a result of an increase in the level of ownership or degree of influence. January 1, 2017 ASU 2016-17, Interests Held through Related Parties that Are under Common Control The standard changes the evaluation of whether a reporting entity is the primary beneficiary of a variable interest entity in certain instances involving entities under common control. January 1, 2017 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 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 2016-16, Income Taxes - Intra-Entity Transfers of Assets Other than Inventory The standard requires the recognition of the income tax effects of intercompany sales and transfers (other than inventory) when the sales and transfers occur. January 1, 2018 ASU 2016-18, Restricted Cash The standard provides guidance on the presentation of restricted cash on the statement of cash flows. January 1, 2018 ASU 2017-01, Clarifying the Definition of a Business The standard provides a new framework to use when determining if a set of assets and activities is a business. January 1, 2018 ASU 2017-05, Gains and Losses from the Derecognition of Nonfinancial Assets The standard provides guidance for recognizing gains and losses on nonfinancial assets (including land, buildings and intangible assets) to noncustomers. Adoption must coincide with ASU 2014-09. January 1, 2018 ASU 2017-09, Stock Compensation - Scope of Modification Accounting The standard provides guidance intended to reduce diversity in practice when accounting for a modification to the terms and conditions of a share-based payment award. January 1, 2018 ASU 2017-12, Targeted Improvements to Accounting for Hedging Activities The standard contains changes intended to better portray the economic results of hedging activities, as well as targeted improvements to simplify hedge accounting. January 1, 2019 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 ASU 2017-04, Simplifying the Test for Goodwill Impairment The standard simplifies the accounting for goodwill impairments and allows a goodwill impairment charge to be based on the amount of a reporting unit's carrying value in excess of its fair value. This eliminates the requirement to calculate the implied fair value of goodwill or what is known as "Step 2" under the current guidance. January 1, 2020

Basis of Presentation (Policies

Basis of Presentation (Policies)	9 Months Ended
	Sep. 30, 2017
Accounting Policies [Abstract]
Consolidation	The accompanying condensed consolidated financial statements include the accounts of Lear, a Delaware corporation, and the wholly owned and less than wholly owned subsidiaries controlled by Lear. In addition, Lear consolidates all entities, including variable interest entities, in which it has a controlling financial interest. Investments in affiliates in which Lear does not have control but does have the ability to exercise significant influence over operating and financial policies are accounted for under the equity method.
Fiscal period reporting	The Company’s annual financial results are reported on a calendar year basis, and quarterly interim results are reported using a thirteen week reporting calendar.
Reclassifications	Certain amounts in the prior period’s financial statements have been reclassified to conform to the presentation used in the quarter ended September 30, 2017 .
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.
Restructuring costs	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 condensed consolidated financial statements in accordance with GAAP. Generally, charges are recorded as restructuring actions are approved and/or implemented.
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 September 30, 2017 . The Company will, however, continue to assess the impact of any significant industry events on the realization of its long-lived assets.
Noncontrolling interest	In connection with the consolidation, the noncontrolling interest holder obtained the option, which is embedded in the noncontrolling interest, to require the Company to purchase or redeem the 45% noncontrolling interest based on a pre-determined earnings multiple formula. In accordance with GAAP, the Company records redeemable noncontrolling interests at the greater of (1) the initial carrying amount adjusted for the noncontrolling interest holder’s share of total comprehensive income or loss and dividends (“noncontrolling interest carrying value”) or (2) the redemption value as of and based on conditions existing as of the reporting date. Required redemption adjustments are recorded as an increase to redeemable noncontrolling interests, with an offsetting adjustment to retained earnings. The redeemable noncontrolling interest is classified in mezzanine equity in the accompanying condensed consolidated balance sheet as of September 30, 2017 . Redemption value of a noncontrolling interest in excess of carrying value represents a dividend distribution that is different from dividend distributions to other common stockholders. Therefore, periodic redemption adjustments recorded in excess of carrying value are reflected as a reduction to the income available to common stockholders in the computation of earnings per share.
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 available to Lear common stockholders is computed using the two-class method by dividing net income attributable to Lear, after deducting the redemption adjustment related to the redeemable noncontrolling interest, 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 available to Lear common stockholders. Diluted net income per share available to Lear common stockholders is computed using the two-class method by dividing net income attributable to Lear, after deducting the redemption adjustment related to the redeemable noncontrolling interest, by the average number of common shares outstanding, including the dilutive effect of common stock equivalents computed using the treasury stock method and the average share price during the period.
Marketable equity securities	Included in other current assets in the accompanying condensed consolidated balance sheets as of September 30, 2017 and December 31, 2016 , are $40.7 million and $30.2 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, if required, 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), (3) a hedge of a net investment in a foreign operation (a net investment hedge) or (4) a contract not designated as a hedging instrument. 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, changes in the fair value of contracts not designated as hedging instruments and the ineffective portion of both cash flow and net investment hedges 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	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. 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 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 2014-09, Revenue from Contracts with Customers (1) 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 finalizing its review of the impact of adopting this standard and is developing and executing a comprehensive implementation plan. Reviews of a significant portion of commercial contracts have been completed and changes to processes and internal controls are being identified to meet the standard’s reporting and disclosure requirements. At this time, the Company does not believe that this standard will have a material effect on its revenues, results of operations or financial position. The Company expects to make additional disclosures related to the nature, amount, timing and uncertainty of revenue and cash flows arising from contracts with customers as required by the new standard. The Company currently plans to adopt the new standard using the modified retrospective approach; however, a final decision regarding the adoption method has not been made at this time. 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, GAAP only requires 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, 2016. ASU 2017-07, Improving the Presentation of Net Periodic Pension Cost and Net Periodic Postretirement Benefit Cost The standard was issued to address the net presentation of the components of net benefit cost. It requires the classification of service cost in the same line item as other current employee compensation costs. It also requires the presentation of the remaining components of net benefit cost in a separate line item outside any subtotal for income from operations. January 1, 2018 The update will result in the retrospective reclassification of the non-service cost components of net benefit cost from cost of sales and selling, general and administrative expenses to other expense, net. There will be no impact on consolidated net income. (1) 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" In addition to the adoption of ASU 2016-09, "Improvements to Employee Share-Based Payment Accounting," discussed in Note 11 , " Income Taxes ," the Company adopted the ASUs summarized below in 2017. The effects of adopting the ASUs listed below did not significantly impact the Company's financial statements: Standard Description Effective Date ASU 2015-11, Simplifying the Measurement of Inventory The standard requires the measurement of 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 requirement to retroactively apply the equity method of accounting as a result of an increase in the level of ownership or degree of influence. January 1, 2017 ASU 2016-17, Interests Held through Related Parties that Are under Common Control The standard changes the evaluation of whether a reporting entity is the primary beneficiary of a variable interest entity in certain instances involving entities under common control. January 1, 2017 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 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 2016-16, Income Taxes - Intra-Entity Transfers of Assets Other than Inventory The standard requires the recognition of the income tax effects of intercompany sales and transfers (other than inventory) when the sales and transfers occur. January 1, 2018 ASU 2016-18, Restricted Cash The standard provides guidance on the presentation of restricted cash on the statement of cash flows. January 1, 2018 ASU 2017-01, Clarifying the Definition of a Business The standard provides a new framework to use when determining if a set of assets and activities is a business. January 1, 2018 ASU 2017-05, Gains and Losses from the Derecognition of Nonfinancial Assets The standard provides guidance for recognizing gains and losses on nonfinancial assets (including land, buildings and intangible assets) to noncustomers. Adoption must coincide with ASU 2014-09. January 1, 2018 ASU 2017-09, Stock Compensation - Scope of Modification Accounting The standard provides guidance intended to reduce diversity in practice when accounting for a modification to the terms and conditions of a share-based payment award. January 1, 2018 ASU 2017-12, Targeted Improvements to Accounting for Hedging Activities The standard contains changes intended to better portray the economic results of hedging activities, as well as targeted improvements to simplify hedge accounting. January 1, 2019 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 ASU 2017-04, Simplifying the Test for Goodwill Impairment The standard simplifies the accounting for goodwill impairments and allows a goodwill impairment charge to be based on the amount of a reporting unit's carrying value in excess of its fair value. This eliminates the requirement to calculate the implied fair value of goodwill or what is known as "Step 2" under the current guidance. January 1, 2020

Acquisitions (Tables)

Acquisitions (Tables)	9 Months Ended
	Sep. 30, 2017
Business Acquisition [Line Items]
Purchase Price and Related Allocation	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 $ 16.2 Other assets and liabilities assumed, net 42.7 Goodwill 94.1 Intangible assets 66.0 $ 219.0
Antolin Seating
Business Acquisition [Line Items]
Purchase Price and Related Allocation	The purchase price and preliminary allocation are shown below (in millions): Purchase price paid, net of cash acquired $ 286.8 Acquisition date contingent consideration 4.7 Net purchase price $ 291.5 Property, plant and equipment $ 81.7 Other assets purchased and liabilities assumed, net (34.2 ) Goodwill 122.6 Intangible assets 121.4 Preliminary purchase price allocation $ 291.5
AccuMED
Business Acquisition [Line Items]
Purchase Price and Related Allocation	The purchase price and preliminary allocation are shown below (in millions): Purchase price paid, net of cash acquired $ 148.5 Property, plant and equipment $ 11.2 Other assets purchased and liabilities assumed, net 7.2 Goodwill 77.1 Intangible assets 53.0 Preliminary purchase price allocation $ 148.5

Restructuring (Tables)

Restructuring (Tables)	9 Months Ended
	Sep. 30, 2017
Restructuring and Related Activities [Abstract]
Summary of Restructuring Activity	A summary of 2017 activity, excluding the pension benefit plan settlement loss of $0.8 million (Note 9 , " Pension and Other Postretirement Benefit Plans "), is shown below (in millions): Accrual as of 2017 Utilization Accrual as of January 1, 2017 Charges Cash Non-cash September 30, 2017 Employee termination benefits $ 69.4 $ 41.0 $ (27.7 ) $ — $ 82.7 Asset impairment charges — 0.4 — (0.4 ) — Contract termination costs 4.6 1.5 (1.2 ) — 4.9 Other related costs — 4.9 (4.9 ) — — Total $ 74.0 $ 47.8 $ (33.8 ) $ (0.4 ) $ 87.6

Inventories (Tables)

Inventories (Tables)	9 Months Ended
	Sep. 30, 2017
Inventory Disclosure [Abstract]
Summary of Inventories	A summary of inventories is shown below (in millions): September 30, December 31, 2016 Raw materials $ 909.2 $ 746.3 Work-in-process 124.0 106.4 Finished goods 199.7 167.9 Inventories $ 1,232.9 $ 1,020.6

Pre-Production Costs Related 27

Pre-Production Costs Related to Long-Term Supply Agreements (Tables)	9 Months Ended
	Sep. 30, 2017
Deferred Costs, Capitalized, Prepaid, and Other Assets Disclosure [Abstract]
Classification of Recoverable Customer Engineering, Development and Tooling Costs Related to Long-term Supply Agreements	The classification of recoverable customer E&D and tooling costs related to long-term supply agreements is shown below (in millions): September 30, December 31, 2016 Current $ 232.5 $ 185.9 Long-term 54.0 43.4 Recoverable customer E&D and tooling $ 286.5 $ 229.3

Long-Term Assets (Tables)

Long-Term Assets (Tables)	9 Months Ended
	Sep. 30, 2017
Property, Plant and Equipment [Abstract]
Summary of Property, Plant and Equipment	A summary of property, plant and equipment is shown below (in millions): September 30, December 31, 2016 Land $ 119.1 $ 101.7 Buildings and improvements 772.2 648.1 Machinery and equipment 2,939.2 2,459.6 Construction in progress 348.1 296.4 Total property, plant and equipment 4,178.6 3,505.8 Less – accumulated depreciation (1,800.5 ) (1,486.5 ) Property, plant and equipment, net $ 2,378.1 $ 2,019.3
Preliminary Summary of the 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 $ 16.2 Other assets and liabilities assumed, net 42.7 Goodwill 94.1 Intangible assets 66.0 $ 219.0

Goodwill (Tables)

Goodwill (Tables)	9 Months Ended
	Sep. 30, 2017
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 September 30, 2017 , is shown below (in millions): Seating E-Systems Total Balance at January 1, 2017 $ 1,091.2 $ 30.1 $ 1,121.3 Acquisition 122.6 — 122.6 Consolidation of affiliate — 94.1 94.1 Foreign currency translation and other 48.9 0.2 49.1 Balance at September 30, 2017 $ 1,262.7 $ 124.4 $ 1,387.1

Debt (Tables)

Debt (Tables)	9 Months Ended
	Sep. 30, 2017
Debt Disclosure [Abstract]
Summary of Long-Term Debt	The range and the rate as of September 30, 2017 , are as follows (in percentages): Eurocurrency Rate Base Rate Minimum Maximum Rate as of Minimum Maximum Rate as of Revolving Credit Agreement 1.00 % 1.60 % 1.30 % 0.00 % 0.60 % 0.30 % Term Loan Facility 1.125 % 1.90 % 1.50 % 0.125 % 0.90 % 0.50 % A summary of long-term debt, net of unamortized debt issuance costs, and the related weighted average interest rates is shown below (in millions): September 30, 2017 December 31, 2016 Debt Instrument Long-Term Debt Debt Issuance Costs (2) Long-Term Debt, Net Weighted Average Interest Rate Long-Term Debt Debt Issuance Costs (2) Long-Term Debt, Net Weighted Average Interest Rate Credit Agreement — Term Loan Facility $ 250.0 $ (1.9 ) $ 248.1 2.7% $ 468.7 $ (1.6 ) $ 467.1 2.105% 4.75% Senior Notes due 2023 ("2023 Notes") — — — N/A 500.0 (4.8 ) 495.2 4.75% 5.375% Senior Notes due 2024 ("2024 Notes") 325.0 (2.5 ) 322.5 5.375% 325.0 (2.8 ) 322.2 5.375% 5.25% Senior Notes due 2025 ("2025 Notes") 650.0 (6.0 ) 644.0 5.25% 650.0 (6.6 ) 643.4 5.25% 3.8% Senior Notes due 2027 ("2027 Notes") (1) 744.8 (6.0 ) 738.8 3.885% — — — N/A Other 8.6 — 8.6 N/A 5.7 — 5.7 N/A $ 1,978.4 $ (16.4 ) 1,962.0 $ 1,949.4 $ (15.8 ) 1,933.6 Less — Current portion (9.0 ) (35.6 ) Long-term debt $ 1,953.0 $ 1,898.0 (1) Net of unamortized discount of $5.2 million (2) Unamortized portion Senior Notes The issuance date, maturity date and interest payable dates of the Company's senior unsecured 2024 Notes, 2025 Notes and 2027 Notes (together, the "Notes") are as shown below: Note Issuance Date Maturity Date Interest Payable Dates 2024 Notes March 2014 March 15, 2024 March 15 and September 15 2025 Notes November 2014 January 15, 2025 January 15 and July 15 2027 Notes August 2017 September 15, 2027 March 15 and September 15
Schedule of Maturities of Long-term Debt	As of September 30, 2017 , scheduled maturities related to the Term Loan Facility for the five succeeding years, as of the date of this Report, are shown below (in millions): 2017 (1) $ 1.6 2018 6.3 2019 7.8 2020 14.0 2021 14.0 2022 206.3 (1) Scheduled maturities for the fourth quarter of 2017

Pension and Other Postretirem31

Pension and Other Postretirement Benefit Plans (Tables)	9 Months Ended
	Sep. 30, 2017
Pension
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Components of net periodic benefit (credit) cost	The components of the Company’s net periodic pension benefit cost are shown below (in millions): Three Months Ended Nine Months Ended September 30, 2017 October 1, 2016 September 30, 2017 October 1, 2016 U.S. Foreign U.S. Foreign U.S. Foreign U.S. Foreign Service cost $ 1.3 $ 1.8 $ 1.4 $ 1.6 $ 3.8 $ 5.3 $ 4.2 $ 4.8 Interest cost 5.5 4.0 7.5 3.8 16.4 11.2 22.4 11.9 Expected return on plan assets (7.3 ) (5.9 ) (9.5 ) (5.9 ) (21.7 ) (17.0 ) (28.6 ) (17.5 ) Amortization of actuarial loss 0.6 1.3 0.6 0.8 1.9 3.8 2.0 2.3 Settlement loss — — — — 0.2 0.8 0.2 — Net periodic benefit cost $ 0.1 $ 1.2 $ — $ 0.3 $ 0.6 $ 4.1 $ 0.2 $ 1.5
Other postretirement
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Components of net periodic benefit (credit) cost	The components of the Company’s net periodic other postretirement benefit (credit) cost are shown below (in millions): Three Months Ended Nine Months Ended September 30, 2017 October 1, 2016 September 30, 2017 October 1, 2016 U.S. Foreign U.S. Foreign U.S. Foreign U.S. Foreign Service cost $ — $ 0.1 $ — $ 0.1 $ 0.1 $ 0.4 $ 0.1 $ 0.4 Interest cost 0.6 0.4 0.9 0.4 1.8 1.2 2.4 1.2 Amortization of actuarial (gain) loss (0.7 ) 0.1 (0.3 ) 0.1 (2.0 ) 0.2 (0.9 ) 0.2 Amortization of prior service credit — (0.1 ) — (0.1 ) — (0.3 ) — (0.3 ) Special termination benefits — — — — — 0.1 — 0.3 Net periodic benefit (credit) cost $ (0.1 ) $ 0.5 $ 0.6 $ 0.5 $ (0.1 ) $ 1.6 $ 1.6 $ 1.8

Other (Income) Expense, Net (Ta

Other (Income) Expense, Net (Tables)	9 Months Ended
	Sep. 30, 2017
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 September 30, October 1, September 30, October 1, Other expense $ 34.4 $ 15.5 $ 47.2 $ 34.7 Other income (56.2 ) (1.3 ) (59.5 ) (35.5 ) Other (income) expense, net $ (21.8 ) $ 14.2 $ (12.3 ) $ (0.8 )

Income Taxes (Tables)

Income Taxes (Tables)	9 Months Ended
	Sep. 30, 2017
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 September 30, 2017 and October 1, 2016 , is shown below (in millions, except effective tax rates): Three Months Ended Nine Months Ended September 30, October 1, September 30, October 1, Provision for income taxes $ 77.8 $ 88.2 $ 240.2 $ 287.4 Pretax income before equity in net income of affiliates $ 385.3 $ 310.3 $ 1,159.4 $ 1,030.2 Effective tax rate 20.2 % 28.4 % 20.7 % 27.9 %

Net Income Per Share Attribut34

Net Income Per Share Attributable to Lear (Tables)	9 Months Ended
	Sep. 30, 2017
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 available to Lear common stockholders is shown below (in millions, except share and per share data): Three Months Ended Nine Months Ended September 30, October 1, September 30, October 1, Net income attributable to Lear $ 295.2 $ 214.4 $ 912.9 $ 745.2 Less: Redeemable noncontrolling interest adjustment (22.7 ) — (22.7 ) — Net income available to Lear common stockholders $ 272.5 $ 214.4 $ 890.2 $ 745.2 Average common shares outstanding 68,061,718 71,259,766 68,874,682 73,102,327 Dilutive effect of common stock equivalents 772,561 792,504 662,126 706,893 Average diluted shares outstanding 68,834,279 72,052,270 69,536,808 73,809,220 Basic net income per share available to Lear common stockholders $ 4.00 $ 3.01 $ 12.92 $ 10.19 Diluted net income per share available to Lear common stockholders $ 3.96 $ 2.98 $ 12.80 $ 10.10

Comprehensive Income and Equi35

Comprehensive Income and Equity (Tables)	9 Months Ended
	Sep. 30, 2017
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 30, 2017 , is shown below (in millions): Three Months Ended September 30, 2017 Nine Months Ended September 30, 2017 Equity Lear Corporation Stockholders' Equity Non- controlling Interests Equity Lear Corporation Stockholders' Equity Non- controlling Interests Beginning equity balance $ 3,756.2 $ 3,621.9 $ 134.3 $ 3,192.9 $ 3,057.2 $ 135.7 Stock-based compensation transactions 14.9 14.9 — 8.4 8.4 — Repurchase of common stock (77.9 ) (77.9 ) — (332.2 ) (332.2 ) — Dividends declared to Lear Corporation stockholders (34.8 ) (34.8 ) — (105.8 ) (105.8 ) — Dividends declared to noncontrolling interest holders (0.7 ) — (0.7 ) (33.2 ) — (33.2 ) Adoption of ASU 2016-09 (Note 11, "Taxes") — — — 54.5 54.5 — Redeemable non-controlling interest adjustment (22.7 ) (22.7 ) — (22.7 ) (22.7 ) — Comprehensive income: Net income 315.0 295.2 19.8 960.5 912.9 47.6 Other comprehensive income, net of tax: Defined benefit plan adjustments (1.8 ) (1.8 ) — (3.0 ) (3.0 ) — Derivative instruments and hedging activities (10.8 ) (10.8 ) — 57.2 57.2 — Foreign currency translation adjustments 89.9 87.1 2.8 250.7 244.6 6.1 Other comprehensive income 77.3 74.5 2.8 304.9 298.8 6.1 Comprehensive income 392.3 369.7 22.6 1,265.4 1,211.7 53.7 Ending equity balance $ 4,027.3 $ 3,871.1 $ 156.2 $ 4,027.3 $ 3,871.1 $ 156.2
Summary of Changes in Accumulated Other Comprehensive Income (Loss), Net of Tax	A summary of changes, net of tax, in accumulated other comprehensive loss for the three and nine months ended September 30, 2017 , is shown below (in millions): Three Months Ended Nine Months Ended Defined benefit plans: Balance at beginning of period $ (194.0 ) $ (192.8 ) Reclassification adjustments (net of tax expense of $0.3 million and $1.2 million in the three and nine months ended September 30, 2017, respectively) 0.9 3.4 Other comprehensive loss recognized during the period (net of tax impact of $— million in the three and nine months ended September 30, 2017) (2.7 ) (6.4 ) Balance at end of period $ (195.8 ) $ (195.8 ) Derivative instruments and hedging: Balance at beginning of period $ 22.9 $ (45.1 ) Reclassification adjustments (net of tax benefit of $1.0 million and tax expense of $1.9 million in the three and nine months ended September 30, 2017, respectively) (3.1 ) 5.7 Other comprehensive income (loss) recognized during the period (net of tax benefit of $3.2 million and tax expense of $16.6 million in the three and nine months ended September 30, 2017, respectively) (7.7 ) 51.5 Balance at end of period $ 12.1 $ 12.1 Foreign currency translation: Balance at beginning of period $ (440.2 ) $ (597.7 ) Other comprehensive income recognized during the period (net of tax impact of $— million in the three and nine months ended September 30, 2017) 87.1 244.6 Balance at end of period $ (353.1 ) $ (353.1 ) A summary of changes, net of tax, in accumulated other comprehensive loss for 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
	Sep. 30, 2017
Commitments and Contingencies Disclosure [Abstract]
Summary of Changes in Reserves for Product Liability and Warranty Claims	A summary of the changes in reserves for product liability and warranty claims for the nine months ended September 30, 2017 , is shown below (in millions): Balance at January 1, 2017 $ 49.1 Expense, net (including changes in estimates) 12.5 Settlements (15.5 ) Foreign currency translation and other 3.0 Balance at September 30, 2017 $ 49.1

Segment Reporting (Tables)

Segment Reporting (Tables)	9 Months Ended
	Sep. 30, 2017
Segment Reporting [Abstract]
Summary of Revenue by Reportable Operating Segment	A summary of revenues from external customers and other financial information by reportable operating segment is shown below (in millions): Three Months Ended September 30, 2017 Seating E-Systems Other Consolidated Revenues from external customers $ 3,868.9 $ 1,112.6 $ — $ 4,981.5 Segment earnings (1) 298.8 155.5 (69.1 ) 385.2 Depreciation and amortization 76.7 31.3 3.7 111.7 Capital expenditures 109.7 42.7 3.8 156.2 Total assets 7,413.5 2,262.7 2,035.8 11,712.0 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 Nine Months Ended September 30, 2017 Seating E-Systems Other Consolidated Revenues from external customers $ 11,762.0 $ 3,341.2 $ — $ 15,103.2 Segment earnings (1) 941.8 476.7 (207.5 ) 1,211.0 Depreciation and amortization 213.2 89.0 11.0 313.2 Capital expenditures 287.1 126.2 16.9 430.2 Total assets 7,413.5 2,262.7 2,035.8 11,712.0 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 (1) See definition above
Reconciliation of Consolidated Segment Earnings to Consolidated Income Before Provision for Income Taxes and Equity	A reconciliation of segment earnings to consolidated income before provision for income taxes and equity in net income of affiliates is shown below (in millions): Three Months Ended Nine Months Ended September 30, October 1, September 30, October 1, Segment earnings $ 385.2 $ 345.1 $ 1,211.0 $ 1,091.4 Interest expense 21.7 20.6 63.9 62.0 Other (income) expense, net (21.8 ) 14.2 (12.3 ) (0.8 ) Consolidated income before provision for income taxes and equity in net income of affiliates $ 385.3 $ 310.3 $ 1,159.4 $ 1,030.2

Financial Instruments (Tables)

Financial Instruments (Tables)	9 Months Ended
	Sep. 30, 2017
Fair Value Disclosures [Abstract]
Estimated Aggregate Fair Value and Aggregate Carrying 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): September 30, December 31, 2016 Estimated aggregate fair value $ 2,037.8 $ 2,004.8 Aggregate carrying value (1) 1,975.0 1,943.7 (1) Credit agreement and senior notes, excluding the impact of unamortized original issue discount and debt issuance costs
Notional Amount, Estimated Fair Value and Related Balance Sheet Classification of Foreign Currency Derivative Contracts	The notional amount, estimated fair value and related balance sheet classification of the Company's foreign currency derivative contracts are shown below (in millions, except for maturities): September 30, December 31, Fair value of foreign currency contracts designated as cash flow hedges: Other current assets $ 29.2 $ 11.2 Other long-term assets 7.5 0.5 Other current liabilities (14.7 ) (58.3 ) Other long-term liabilities (2.5 ) (9.9 ) 19.5 (56.5 ) Notional amount $ 1,287.8 $ 1,275.0 Outstanding maturities in months, not to exceed 24 24 Fair value of foreign currency contracts not designated as hedging instruments: Other current assets $ 6.1 $ 5.9 Other current liabilities (4.2 ) (3.8 ) 1.9 2.1 Notional amount $ 1,020.3 $ 681.2 Outstanding maturities in months, not to exceed 12 12 Total fair value $ 21.4 $ (54.4 ) Total notional amount $ 2,308.1 $ 1,956.2
Pretax Amounts Related to Foreign Currency Derivative Contracts	Pretax amounts related to foreign currency derivative contracts designated as cash flow hedges that were recognized in and reclassified from accumulated other comprehensive loss are shown below (in millions): Three Months Ended Nine Months Ended September 30, October 1, September 30, October 1, Gains (losses) recognized in accumulated other comprehensive loss: $ (5.5 ) $ (22.3 ) $ 68.1 $ (77.2 ) (Gains) losses reclassified from accumulated other comprehensive loss to: Net sales 0.8 2.2 1.4 3.6 Cost of sales (4.6 ) 20.9 6.5 59.3 (3.8 ) 23.1 7.9 62.9 Comprehensive income (loss) $ (9.3 ) $ 0.8 $ 76.0 $ (14.3 )
Fair Value Measurements and Related Valuation Techniques and Fair Value Hierarchy Level	Fair value measurements and the related valuation techniques and fair value hierarchy level for the Company’s assets and liabilities measured at fair value on a recurring basis as of September 30, 2017 and December 31, 2016 , are shown below (in millions): September 30, 2017 Frequency Asset (Liability) Valuation Technique Level 1 Level 2 Level 3 Foreign currency contracts, net Recurring $ 21.4 Market/ Income $ — $ 21.4 $ — Marketable equity securities Recurring $ 40.7 Market $ 40.7 $ — $ — December 31, 2016 Frequency Asset (Liability) Valuation Technique Level 1 Level 2 Level 3 Foreign currency contracts, net Recurring $ (54.4 ) Market/ Income $ — $ (54.4 ) $ — Marketable equity securities Recurring $ 30.2 Market $ 30.2 $ — $ —

Accounting Pronouncements (Tabl

Accounting Pronouncements (Tables)	9 Months Ended
	Sep. 30, 2017
Accounting Changes and Error Corrections [Abstract]
Schedule of Recent Accounting Standards Updates	The Company has considered the 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 2014-09, Revenue from Contracts with Customers (1) 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 finalizing its review of the impact of adopting this standard and is developing and executing a comprehensive implementation plan. Reviews of a significant portion of commercial contracts have been completed and changes to processes and internal controls are being identified to meet the standard’s reporting and disclosure requirements. At this time, the Company does not believe that this standard will have a material effect on its revenues, results of operations or financial position. The Company expects to make additional disclosures related to the nature, amount, timing and uncertainty of revenue and cash flows arising from contracts with customers as required by the new standard. The Company currently plans to adopt the new standard using the modified retrospective approach; however, a final decision regarding the adoption method has not been made at this time. 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, GAAP only requires 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, 2016. ASU 2017-07, Improving the Presentation of Net Periodic Pension Cost and Net Periodic Postretirement Benefit Cost The standard was issued to address the net presentation of the components of net benefit cost. It requires the classification of service cost in the same line item as other current employee compensation costs. It also requires the presentation of the remaining components of net benefit cost in a separate line item outside any subtotal for income from operations. January 1, 2018 The update will result in the retrospective reclassification of the non-service cost components of net benefit cost from cost of sales and selling, general and administrative expenses to other expense, net. There will be no impact on consolidated net income. (1) 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" In addition to the adoption of ASU 2016-09, "Improvements to Employee Share-Based Payment Accounting," discussed in Note 11 , " Income Taxes ," the Company adopted the ASUs summarized below in 2017. The effects of adopting the ASUs listed below did not significantly impact the Company's financial statements: Standard Description Effective Date ASU 2015-11, Simplifying the Measurement of Inventory The standard requires the measurement of 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 requirement to retroactively apply the equity method of accounting as a result of an increase in the level of ownership or degree of influence. January 1, 2017 ASU 2016-17, Interests Held through Related Parties that Are under Common Control The standard changes the evaluation of whether a reporting entity is the primary beneficiary of a variable interest entity in certain instances involving entities under common control. January 1, 2017 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 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 2016-16, Income Taxes - Intra-Entity Transfers of Assets Other than Inventory The standard requires the recognition of the income tax effects of intercompany sales and transfers (other than inventory) when the sales and transfers occur. January 1, 2018 ASU 2016-18, Restricted Cash The standard provides guidance on the presentation of restricted cash on the statement of cash flows. January 1, 2018 ASU 2017-01, Clarifying the Definition of a Business The standard provides a new framework to use when determining if a set of assets and activities is a business. January 1, 2018 ASU 2017-05, Gains and Losses from the Derecognition of Nonfinancial Assets The standard provides guidance for recognizing gains and losses on nonfinancial assets (including land, buildings and intangible assets) to noncustomers. Adoption must coincide with ASU 2014-09. January 1, 2018 ASU 2017-09, Stock Compensation - Scope of Modification Accounting The standard provides guidance intended to reduce diversity in practice when accounting for a modification to the terms and conditions of a share-based payment award. January 1, 2018 ASU 2017-12, Targeted Improvements to Accounting for Hedging Activities The standard contains changes intended to better portray the economic results of hedging activities, as well as targeted improvements to simplify hedge accounting. January 1, 2019 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 ASU 2017-04, Simplifying the Test for Goodwill Impairment The standard simplifies the accounting for goodwill impairments and allows a goodwill impairment charge to be based on the amount of a reporting unit's carrying value in excess of its fair value. This eliminates the requirement to calculate the implied fair value of goodwill or what is known as "Step 2" under the current guidance. January 1, 2020

Acquisitions - Additional Infor

Acquisitions - Additional Information (Details) $ in Millions	Apr. 28, 2017USD ($)country	Dec. 21, 2016USD ($)	Sep. 30, 2017USD ($)	Oct. 01, 2016USD ($)	Sep. 30, 2017USD ($)	Oct. 01, 2016USD ($)	Dec. 31, 2016USD ($)
Business Acquisition [Line Items]
Annual sales			$ 4,981.5	$ 4,526.4	$ 15,103.2	$ 13,914.1
Purchase price, cash paid net of cash acquired					286.8	$ 0
Antolin Seating
Business Acquisition [Line Items]
Number of countries with operations | country	5
Annual sales							$ 370
AccuMED
Business Acquisition [Line Items]
Annual sales							$ 80
Antolin Seating
Business Acquisition [Line Items]
Net purchase price	$ 291.5
Purchase price, cash paid net of cash acquired	286.8
Purchase price, contingent consideration	4.7
Transaction costs expensed					$ 3.1
Value of estimated contingent consideration	$ 4.7
AccuMED
Business Acquisition [Line Items]
Purchase price, cash paid net of cash acquired		$ 148.5
Percentage of outstanding equity interests acquired		100.00%
Customer relationships | Antolin Seating
Business Acquisition [Line Items]
Acquired intangible assets, weighted average useful life	15 years
Customer relationships | AccuMED
Business Acquisition [Line Items]
Acquired intangible assets, weighted average useful life		13 years

Acquisitions - Purchase Price a

Acquisitions - Purchase Price and Related Allocation (Details) - USD ($) $ in Millions	Apr. 28, 2017	Dec. 21, 2016	Sep. 30, 2017		Oct. 01, 2016	Dec. 31, 2016
Business Acquisition [Line Items]
Purchase price paid, net of cash acquired			$ 286.8		$ 0
Goodwill			$ 1,387.1	[1]		$ 1,121.3
Antolin Seating
Business Acquisition [Line Items]
Purchase price paid, net of cash acquired	$ 286.8
Acquisition date contingent consideration	4.7
Net purchase price	291.5
Property, plant and equipment	81.7
Other assets purchased and liabilities assumed, net	(34.2)
Goodwill	122.6
Intangible assets	121.4
Preliminary purchase price allocation	$ 291.5
AccuMED
Business Acquisition [Line Items]
Purchase price paid, net of cash acquired		$ 148.5
Property, plant and equipment		11.2
Other assets purchased and liabilities assumed, net		7.2
Goodwill		77.1
Intangible assets		53
Preliminary purchase price allocation		$ 148.5
[1]	Unaudited.

Restructuring - Additional Info

Restructuring - Additional Information (Detail) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Sep. 30, 2017	Oct. 01, 2016	Sep. 30, 2017	Oct. 01, 2016
Restructuring Cost and Reserve [Line Items]
Restructuring and settlement charges			$ 48.6
Restructuring charges (credits)			47.8
Carrying values in excess of estimated fair values	$ 0.4		0.4
Expected restructuring cost	36		36
Employee termination benefits
Restructuring Cost and Reserve [Line Items]
Restructuring charges (credits)			41
Asset impairment charges
Restructuring Cost and Reserve [Line Items]
Restructuring charges (credits)			0.4	$ 3.5
Contract termination costs
Restructuring Cost and Reserve [Line Items]
Restructuring charges (credits)			1.5
Other related costs
Restructuring Cost and Reserve [Line Items]
Restructuring charges (credits)			4.9
Foreign | Pension
Restructuring Cost and Reserve [Line Items]
Pension settlement loss	$ 0	$ 0	0.8	$ 0
Cost of sales
Restructuring Cost and Reserve [Line Items]
Restructuring and settlement charges			39.5
Selling, general and administrative expenses
Restructuring Cost and Reserve [Line Items]
Restructuring and settlement charges			10.2
Other income
Restructuring Cost and Reserve [Line Items]
Restructuring and settlement charges			$ (1.1)

Restructuring - Summary of Rest

Restructuring - Summary of Restructuring Activities (Detail) - USD ($) $ in Millions	9 Months Ended
	Sep. 30, 2017	Oct. 01, 2016
Restructuring Reserve [Roll Forward]
Accrual as of beginning of period	$ 74
2017 charges	47.8
Utilization cash	(33.8)
Utilization, Non-cash	(0.4)
Accrual as of end of period	87.6
Employee termination benefits
Restructuring Reserve [Roll Forward]
Accrual as of beginning of period	69.4
2017 charges	41
Utilization cash	(27.7)
Utilization, Non-cash	0
Accrual as of end of period	82.7
Asset impairment charges
Restructuring Reserve [Roll Forward]
Accrual as of beginning of period	0
2017 charges	0.4	$ 3.5
Utilization cash	0
Utilization, Non-cash	(0.4)
Accrual as of end of period	0
Contract termination costs
Restructuring Reserve [Roll Forward]
Accrual as of beginning of period	4.6
2017 charges	1.5
Utilization cash	(1.2)
Utilization, Non-cash	0
Accrual as of end of period	4.9
Other related costs
Restructuring Reserve [Roll Forward]
Accrual as of beginning of period	0
2017 charges	4.9
Utilization cash	(4.9)
Utilization, Non-cash	0
Accrual as of end of period	$ 0

Inventories (Detail)

Inventories (Detail) - USD ($) $ in Millions	Sep. 30, 2017		Dec. 31, 2016
Inventory Disclosure [Abstract]
Raw materials	$ 909.2		$ 746.3
Work-in-process	124		106.4
Finished goods	199.7		167.9
Inventories	$ 1,232.9	[1]	$ 1,020.6
[1]	Unaudited.

Pre-Production Costs Related 45

Pre-Production Costs Related to Long-Term Supply Agreements (Detail) - USD ($) $ in Millions	9 Months Ended
	Sep. 30, 2017	Oct. 01, 2016	Dec. 31, 2016
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	$ 190.8	$ 110.5
Pre-production tooling costs related to customer-owned tools for which reimbursement is contractually guaranteed by the customer	93.5	61.5
Cash collected related to E&D and tooling costs	247.7	$ 168.9
Recoverable customer E&D and tooling	286.5		$ 229.3
Current
Pre Production Costs Related to Long Term Supply Arrangements [Line Items]
Recoverable customer E&D and tooling	232.5		185.9
Long-term
Pre Production Costs Related to Long Term Supply Arrangements [Line Items]
Recoverable customer E&D and tooling	$ 54		$ 43.4

Long-Term Assets - Property, Pl

Long-Term Assets - Property, Plant and Equipment (Detail) - USD ($) $ in Millions	Sep. 30, 2017		Dec. 31, 2016
Property, Plant and Equipment [Abstract]
Land	$ 119.1		$ 101.7
Buildings and improvements	772.2		648.1
Machinery and equipment	2,939.2		2,459.6
Construction in progress	348.1		296.4
Total property, plant and equipment	4,178.6		3,505.8
Less – accumulated depreciation	(1,800.5)		(1,486.5)
Property, plant and equipment, net	$ 2,378.1	[1]	$ 2,019.3
[1]	Unaudited.

Long-Term Assets - Property, 47

Long-Term Assets - Property, Plant and Equipment Additional Information (Detail) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Sep. 30, 2017	Oct. 01, 2016	Sep. 30, 2017	Oct. 01, 2016
Property, Plant and Equipment [Line Items]
Depreciation expense	$ 99.2	$ 83.5	$ 279.1	$ 241.7
Restructuring charges			47.8
Asset impairment charges
Property, Plant and Equipment [Line Items]
Restructuring charges			$ 0.4	$ 3.5

Long-Term Assets - Investment i

Long-Term Assets - Investment in Affiliates (Details) - USD ($) $ in Millions	Sep. 30, 2017	[1]	Sep. 07, 2017	Dec. 31, 2016
Business Acquisition [Line Items]
Goodwill	$ 1,387.1			$ 1,121.3
Shanghai Lear Stec Automotive Parts Co Limited
Business Acquisition [Line Items]
Property, plant and equipment			$ 16.2
Other assets and liabilities assumed, net			42.7
Goodwill			94.1
Preliminary purchase price allocation			219
Shanghai Lear Stec Automotive Parts Co Limited | Customer relationships
Business Acquisition [Line Items]
Intangible assets			$ 66
[1]	Unaudited.

Long-Term Assets - Investment49

Long-Term Assets - Investment in Affiliates Additional Information (Details) - USD ($) $ in Millions	Sep. 07, 2017	Sep. 30, 2017		Oct. 01, 2016	Sep. 30, 2017		Oct. 01, 2016	Dec. 31, 2016
Business Acquisition [Line Items]
Consolidation of affiliate, revaluation gain							$ 30.3
Redeemable noncontrolling interest		$ 147.7	[1]		$ 147.7	[1]		$ 0
Noncontrolling interest, change in redemption value		22.7			22.7
Annual sales		4,981.5		$ 4,526.4	$ 15,103.2		$ 13,914.1
Shanghai Lear Stec Automotive Parts Co Limited
Business Acquisition [Line Items]
Fair value of previously held equity interest	$ 94
Fair value of the noncontrolling interest	$ 125
Consolidation of affiliate, revaluation gain		$ 54.2
Noncontrolling interest, ownership percentage by noncontrolling owners		45.00%			45.00%
Annual sales								$ 280
Shanghai Lear Stec Automotive Parts Co Limited | Customer relationships
Business Acquisition [Line Items]
Acquired intangible assets, weighted average useful life	12 years
Other Income And Expense [Member] | Shanghai Lear Stec Automotive Parts Co Limited
Business Acquisition [Line Items]
Consolidation of affiliate, revaluation gain		$ 54.2			$ 54.2
[1]	Unaudited.

Goodwill (Detail)

Goodwill (Detail) $ in Millions	9 Months Ended
	Sep. 30, 2017USD ($)
Goodwill [Roll Forward]
Balance at January 1, 2017	$ 1,121.3
Foreign currency translation and other	49.1
Balance at September 30, 2017	1,387.1	[1]
Antolin Seating
Goodwill [Roll Forward]
Acquisition	122.6
Shanghai Lear Stec Automotive Parts Co Limited
Goodwill [Roll Forward]
Acquisition	94.1
Operating segments | Seating
Goodwill [Roll Forward]
Balance at January 1, 2017	1,091.2
Foreign currency translation and other	48.9
Balance at September 30, 2017	1,262.7
Operating segments | Seating | Antolin Seating
Goodwill [Roll Forward]
Acquisition	122.6
Operating segments | Seating | Shanghai Lear Stec Automotive Parts Co Limited
Goodwill [Roll Forward]
Acquisition	0
Operating segments | E-Systems
Goodwill [Roll Forward]
Balance at January 1, 2017	30.1
Foreign currency translation and other	0.2
Balance at September 30, 2017	124.4
Operating segments | E-Systems | Antolin Seating
Goodwill [Roll Forward]
Acquisition	0
Operating segments | E-Systems | Shanghai Lear Stec Automotive Parts Co Limited
Goodwill [Roll Forward]
Acquisition	$ 94.1
[1]	Unaudited.

Debt - Summary of Long-Term Deb

Debt - Summary of Long-Term Debt (Detail) - USD ($) $ in Millions	Sep. 30, 2017		Aug. 31, 2017	Dec. 31, 2016
Debt Instrument [Line Items]
Long-term debt, gross	$ 1,975			$ 1,943.7
Long-term debt and other	1,978.4			1,949.4
Debt issuance costs	(16.4)			(15.8)
Long-term debt and other, net	1,962			1,933.6
Less — Current portion	(9)	[1]		(35.6)
Long-term debt	$ 1,953	[1]		$ 1,898
Credit agreement | Term Loan Facility | Credit Agreement — Term Loan Facility
Debt Instrument [Line Items]
Debt instrument, interest rate, stated percentage	2.70%			2.105%
Long-term debt, gross	$ 250			$ 468.7
Debt issuance costs	(1.9)			(1.6)
Long-term debt, net	$ 248.1			$ 467.1
Senior notes | 4.75% Senior Notes due 2023 (2023 Notes)
Debt Instrument [Line Items]
Debt instrument, interest rate, stated percentage	4.75%			4.75%
Long-term debt, gross	$ 0			$ 500
Debt issuance costs	0			(4.8)
Long-term debt, net	$ 0			$ 495.2
Senior notes | 5.375% Senior Notes due 2024 (2024 Notes)
Debt Instrument [Line Items]
Debt instrument, interest rate, stated percentage	5.375%			5.375%
Long-term debt, gross	$ 325			$ 325
Debt issuance costs	(2.5)			(2.8)
Long-term debt, net	$ 322.5			$ 322.2
Senior notes | 5.25% Senior Notes due 2025 (2025 Notes)
Debt Instrument [Line Items]
Debt instrument, interest rate, stated percentage	5.25%			5.25%
Long-term debt, gross	$ 650			$ 650
Debt issuance costs	(6)			(6.6)
Long-term debt, net	$ 644			643.4
Senior notes | 3.8% Senior Notes due 2027 (2027 Notes) (1)
Debt Instrument [Line Items]
Debt instrument, interest rate, stated percentage	3.80%		3.80%
Long-term debt, net of unamortized discount before debt issuance costs	$ 744.8			0
Debt issuance costs	(6)			0
Long-term debt, net	$ 738.8			0
Weighted Average Interest Rate	3.885%		3.885%
Unamortized discount	$ 5.2
Other | Other
Debt Instrument [Line Items]
Other	8.6			5.7
Debt issuance costs	$ 0			$ 0
[1]	Unaudited.

Debt - Additional Information (

Debt - Additional Information (Detail) - USD ($)	Sep. 30, 2017	Aug. 31, 2017	Sep. 30, 2017	Sep. 30, 2017	Oct. 01, 2016	Dec. 31, 2016
Debt Instrument [Line Items]
Proceeds from issuance of long-term debt				$ 744,700,000	$ 0
Loss on extinguishment of debt				21,200,000	0
Prior credit agreement payments				468,700,000	$ 15,600,000
Long-term debt, gross	$ 1,975,000,000		$ 1,975,000,000	$ 1,975,000,000		$ 1,943,700,000
Credit Agreement — Revolving Credit Facility | Minimum
Debt Instrument [Line Items]
Line of credit facility, facility fee				0.125%
Credit Agreement — Revolving Credit Facility | Maximum
Debt Instrument [Line Items]
Line of credit facility, facility fee				0.30%
Senior notes | 3.8% Senior Notes due 2027 (2027 Notes) (1)
Debt Instrument [Line Items]
Debt instrument, face amount		$ 750,000,000
Debt instrument, interest rate, stated percentage	3.80%	3.80%	3.80%	3.80%
Debt redemption price, percentage		99.294%
Debt interest rate, effective percentage	3.885%	3.885%	3.885%	3.885%
Proceeds from issuance of long-term debt		$ 744,700,000
Debt issuance costs		6,000,000
Senior notes | 3.8% Senior Notes due 2027 (2027 Notes) (1) | Prior to June 15, 2027
Debt Instrument [Line Items]
Debt redemption price, percentage	100.00%
Senior notes | 3.8% Senior Notes due 2027 (2027 Notes) (1) | On or after June 15, 2027
Debt Instrument [Line Items]
Debt redemption price, percentage	100.00%
Senior notes | 4.75% Senior Notes due 2023 (2023 Notes)
Debt Instrument [Line Items]
Debt instrument, face amount		$ 500,000,000
Debt instrument, interest rate, stated percentage	4.75%		4.75%	4.75%		4.75%
Debt redemption price, percentage		100.00%
Make-whole premium		$ 17,000,000
Loss on extinguishment of debt			$ 21,200,000	$ 21,200,000
Long-term debt, gross	$ 0		0	0		$ 500,000,000
Credit agreement | Credit Agreement — Revolving Credit Facility | Revolving Credit Facility
Debt Instrument [Line Items]
Debt issuance costs		5,700,000
Line of credit facility, maximum borrowing capacity		1,750,000,000
Borrowings outstanding under revolving credit facility	$ 0		$ 0	$ 0		$ 0
Credit agreement | Credit Agreement — Revolving Credit Facility | Prior Revolving Credit Facility
Debt Instrument [Line Items]
Line of credit facility, maximum borrowing capacity		1,250,000,000
Credit agreement | Credit Agreement — Term Loan Facility | Prior Term Loan Facility
Debt Instrument [Line Items]
Debt instrument, face amount		500,000,000
Credit agreement | Credit Agreement — Term Loan Facility | Term Loan Facility
Debt Instrument [Line Items]
Debt instrument, face amount		250,000,000
Debt instrument, interest rate, stated percentage	2.70%		2.70%	2.70%		2.105%
Prior credit agreement payments		$ 453,100,000
Long-term debt, gross	$ 250,000,000		$ 250,000,000	$ 250,000,000		$ 468,700,000

Debt - Interest Rates (Details)

Debt - Interest Rates (Details)	9 Months Ended
	Sep. 30, 2017
Revolving Credit Facility | Credit Agreement — Revolving Credit Facility | Eurocurrency Rate
Debt Instrument [Line Items]
Line of credit facility, interest rate at period end	1.30%
Revolving Credit Facility | Credit Agreement — Revolving Credit Facility | Eurocurrency Rate | Minimum
Debt Instrument [Line Items]
Debt instrument, basis spread on variable rate	1.00%
Revolving Credit Facility | Credit Agreement — Revolving Credit Facility | Eurocurrency Rate | Maximum
Debt Instrument [Line Items]
Debt instrument, basis spread on variable rate	1.60%
Revolving Credit Facility | Credit Agreement — Revolving Credit Facility | Base Rate
Debt Instrument [Line Items]
Line of credit facility, interest rate at period end	0.30%
Revolving Credit Facility | Credit Agreement — Revolving Credit Facility | Base Rate | Minimum
Debt Instrument [Line Items]
Debt instrument, basis spread on variable rate	0.00%
Revolving Credit Facility | Credit Agreement — Revolving Credit Facility | Base Rate | Maximum
Debt Instrument [Line Items]
Debt instrument, basis spread on variable rate	0.60%
Term Loan Facility | Credit Agreement- Term Loan Facility | Eurocurrency Rate
Debt Instrument [Line Items]
Line of credit facility, interest rate at period end	1.50%
Term Loan Facility | Credit Agreement- Term Loan Facility | Eurocurrency Rate | Minimum
Debt Instrument [Line Items]
Debt instrument, basis spread on variable rate	1.125%
Term Loan Facility | Credit Agreement- Term Loan Facility | Eurocurrency Rate | Maximum
Debt Instrument [Line Items]
Debt instrument, basis spread on variable rate	1.90%
Term Loan Facility | Credit Agreement- Term Loan Facility | Base Rate
Debt Instrument [Line Items]
Line of credit facility, interest rate at period end	0.50%
Term Loan Facility | Credit Agreement- Term Loan Facility | Base Rate | Minimum
Debt Instrument [Line Items]
Debt instrument, basis spread on variable rate	0.125%
Term Loan Facility | Credit Agreement- Term Loan Facility | Base Rate | Maximum
Debt Instrument [Line Items]
Debt instrument, basis spread on variable rate	0.90%

Debt - Schedule of Long Term Ma

Debt - Schedule of Long Term Maturities (Details) $ in Millions	Sep. 30, 2017USD ($)
Debt Disclosure [Abstract]
2,017	$ 1.6
2,018	6.3
2,019	7.8
2,020	14
2,021	14
2,022	$ 206.3

Pension and Other Postretirem55

Pension and Other Postretirement Benefit Plans - Components of Net Periodic Benefit (Credit) Costs (Detail) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Sep. 30, 2017	Oct. 01, 2016	Sep. 30, 2017	Oct. 01, 2016
Pension | U.S.
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Service cost	$ 1.3	$ 1.4	$ 3.8	$ 4.2
Interest cost	5.5	7.5	16.4	22.4
Expected return on plan assets	(7.3)	(9.5)	(21.7)	(28.6)
Amortization of actuarial (gain) loss	0.6	0.6	1.9	2
Settlement loss	0	0	0.2	0.2
Net periodic benefit (credit) cost	0.1	0	0.6	0.2
Pension | Foreign
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Service cost	1.8	1.6	5.3	4.8
Interest cost	4	3.8	11.2	11.9
Expected return on plan assets	(5.9)	(5.9)	(17)	(17.5)
Amortization of actuarial (gain) loss	1.3	0.8	3.8	2.3
Settlement loss	0	0	0.8	0
Net periodic benefit (credit) cost	1.2	0.3	4.1	1.5
Other postretirement | U.S.
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Service cost	0	0	0.1	0.1
Interest cost	0.6	0.9	1.8	2.4
Amortization of actuarial (gain) loss	(0.7)	(0.3)	(2)	(0.9)
Amortization of prior service credit	0	0	0	0
Special termination benefits	0	0	0	0
Net periodic benefit (credit) cost	(0.1)	0.6	(0.1)	1.6
Other postretirement | Foreign
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Service cost	0.1	0.1	0.4	0.4
Interest cost	0.4	0.4	1.2	1.2
Amortization of actuarial (gain) loss	0.1	0.1	0.2	0.2
Amortization of prior service credit	(0.1)	(0.1)	(0.3)	(0.3)
Special termination benefits	0	0	0.1	0.3
Net periodic benefit (credit) cost	$ 0.5	$ 0.5	$ 1.6	$ 1.8

Pension and Other Postretirem56

Pension and Other Postretirement Benefit Plans - Additional Information (Detail) - Pension - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Sep. 30, 2017	Oct. 01, 2016	Sep. 30, 2017	Oct. 01, 2016
Defined Benefit Plan Disclosure [Line Items]
Employer's contribution towards defined benefit plan			$ 7.6
Minimum
Defined Benefit Plan Disclosure [Line Items]
Estimated employer's contribution towards defined benefit plan in current year	$ 10		10
Maximum
Defined Benefit Plan Disclosure [Line Items]
Estimated employer's contribution towards defined benefit plan in current year	15		15
Foreign
Defined Benefit Plan Disclosure [Line Items]
Settlement loss	$ 0	$ 0	$ 0.8	$ 0

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
	Sep. 30, 2017	Oct. 01, 2016	Sep. 30, 2017	Oct. 01, 2016
Other Income and Expenses [Abstract]
Other expense	$ 34.4	$ 15.5	$ 47.2	$ 34.7
Other income	(56.2)	(1.3)	(59.5)	(35.5)
Other (income) expense, net	$ (21.8)	$ 14.2	$ (12.3)	$ (0.8)

Other (Income) Expense, Net - A

Other (Income) Expense, Net - Additional Information (Detail) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Sep. 30, 2017	Oct. 01, 2016	Sep. 30, 2017	Oct. 01, 2016
Other Income and Expenses [Line Items]
Loss on extinguishment of debt			$ (21.2)	$ 0
Net foreign currency transaction gains (losses)	$ (5.3)	$ (3.6)	(3.9)	(5.4)
Consolidation of affiliate, revaluation gain				$ 30.3
Shanghai Lear Stec Automotive Parts Co Limited
Other Income and Expenses [Line Items]
Consolidation of affiliate, revaluation gain	54.2
4.75% Senior Notes due 2023 (2023 Notes) | Senior notes
Other Income and Expenses [Line Items]
Loss on extinguishment of debt	$ (21.2)		$ (21.2)

Income Taxes - Provision for In

Income Taxes - Provision for Income Taxes (Details) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Sep. 30, 2017	Oct. 01, 2016	Sep. 30, 2017	Oct. 01, 2016
Income Tax Disclosure [Abstract]
Provision for income taxes	$ 77.8	$ 88.2	$ 240.2	$ 287.4
Pretax income before equity in net income of affiliates	$ 385.3	$ 310.3	$ 1,159.4	$ 1,030.2
Effective tax rate	20.20%	28.40%	20.70%	27.90%

Income Taxes - Additional Infor

Income Taxes - Additional Information (Detail) - USD ($) $ in Millions	3 Months Ended	9 Months Ended
	Sep. 30, 2017	Sep. 30, 2017	Oct. 01, 2016	Jan. 01, 2017
Income Tax Contingency [Line Items]
Tax benefits		$ (68.4)
Tax benefits, release of valuation allowances with respect to deferred tax assets of certain foreign subsidiaries		28.7
Tax benefits, share-based compensation		16.3
Redemption of the 2023 Notes		7.5
Tax benefits, restructuring charges and various other items		$ 15.9	$ 14.5
Consolidation of affiliate, revaluation gain			$ 30.3
U.S. federal statutory income tax rate		35.00%	35.00%
Excess foreign tax credit	$ 300	$ 300
Shanghai Lear Stec Automotive Parts Co Limited
Income Tax Contingency [Line Items]
Consolidation of affiliate, revaluation gain	$ 54.2
Accounting Standards Update 2016-09
Income Tax Contingency [Line Items]
Deferred tax asset recognized				$ 54.5

Net Income Per Share Attribut61

Net Income Per Share Attributable to Lear (Detail) - USD ($) $ / shares in Units, $ in Millions	3 Months Ended		9 Months Ended
	Sep. 30, 2017	Oct. 01, 2016	Sep. 30, 2017	Oct. 01, 2016
Earnings Per Share [Abstract]
Net income attributable to Lear	$ 295.2	$ 214.4	$ 912.9	$ 745.2
Less: Redeemable noncontrolling interest adjustment	(22.7)	0	(22.7)	0
Net income available to Lear common stockholders	$ 272.5	$ 214.4	$ 890.2	$ 745.2
Average common shares outstanding (in shares)	68,061,718	71,259,766	68,874,682	73,102,327
Dilutive effect of common stock equivalents (in shares)	772,561	792,504	662,126	706,893
Average diluted shares outstanding (in shares)	68,834,279	72,052,270	69,536,808	73,809,220
Basic net income per share available to Lear common stockholders (in dollars per share)	$ 4	$ 3.01	$ 12.92	$ 10.19
Diluted net income per share available to Lear common stockholders (in dollars per share)	$ 3.96	$ 2.98	$ 12.80	$ 10.10

Comprehensive Income and Equi62

Comprehensive Income and Equity - Summary of Comprehensive Income and Reconciliations of Equity (Detail) - USD ($) $ in Millions	3 Months Ended			9 Months Ended
	Sep. 30, 2017		Oct. 01, 2016	Sep. 30, 2017		Oct. 01, 2016	Jul. 01, 2017	Dec. 31, 2016
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Balance at beginning of period	$ 3,756.2		$ 3,156.1	$ 3,192.9		$ 3,017.7
Stock-based compensation transactions	14.9		15.6	8.4		6.7
Repurchase of common stock	(77.9)		(152.7)	(332.2)		(557.7)
Dividends declared to Lear Corporation stockholders	(34.8)		(21.9)	(105.8)		(67.5)
Dividends declared to noncontrolling interest holders	(0.7)		(0.4)	(33.2)		(13.2)
Adoption of ASU 2016-09 (Note 11, Taxes)							$ 0	$ 54.5
Redeemable non-controlling interest adjustment	(22.7)			(22.7)
Consolidation of affiliate			1			41
Non-controlling interests — other			0			0
Comprehensive income
Net income	315		235	960.5		792
Other comprehensive income (loss), net of tax
Defined benefit plan adjustments	(1.8)		1.5	(3)		(0.2)
Derivative instruments and hedging activities	(10.8)		0.8	57.2		(10.6)
Foreign currency translation adjustments	89.9		8	250.7		34.8
Other comprehensive income (loss)	77.3		10.3	304.9		24
Comprehensive income	392.3		245.3	1,265.4		816
Balance at end of period	4,027.3	[1]	3,243	4,027.3	[1]	3,243
Parent
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Balance at beginning of period	3,621.9		3,012.8	3,057.2		2,927.4
Stock-based compensation transactions	14.9		15.6	8.4		6.7
Repurchase of common stock	(77.9)		(152.7)	(332.2)		(557.7)
Dividends declared to Lear Corporation stockholders	(34.8)		(21.9)	(105.8)		(67.5)
Dividends declared to noncontrolling interest holders	0		0	0		0
Adoption of ASU 2016-09 (Note 11, Taxes)							0	54.5
Redeemable non-controlling interest adjustment	(22.7)			(22.7)
Consolidation of affiliate			0			0
Non-controlling interests — other			0			(2.2)
Comprehensive income
Net income	295.2		214.4	912.9		745.2
Other comprehensive income (loss), net of tax
Defined benefit plan adjustments	(1.8)		1.5	(3)		(0.2)
Derivative instruments and hedging activities	(10.8)		0.8	57.2		(10.6)
Foreign currency translation adjustments	87.1		8	244.6		37.4
Other comprehensive income (loss)	74.5		10.3	298.8		26.6
Comprehensive income	369.7		224.7	1,211.7		771.8
Balance at end of period	3,871.1		3,078.5	3,871.1		3,078.5
Noncontrolling Interests
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Balance at beginning of period	134.3		143.3	135.7		90.3
Stock-based compensation transactions	0		0	0		0
Repurchase of common stock	0		0	0		0
Dividends declared to Lear Corporation stockholders	0		0	0		0
Dividends declared to noncontrolling interest holders	(0.7)		(0.4)	(33.2)		(13.2)
Adoption of ASU 2016-09 (Note 11, Taxes)							$ 0	$ 0
Redeemable non-controlling interest adjustment	0			0
Consolidation of affiliate			1			41
Non-controlling interests — other			0			2.2
Comprehensive income
Net income	19.8		20.6	47.6		46.8
Other comprehensive income (loss), net of tax
Defined benefit plan adjustments	0		0	0		0
Derivative instruments and hedging activities	0		0	0		0
Foreign currency translation adjustments	2.8		0	6.1		(2.6)
Other comprehensive income (loss)	2.8		0	6.1		(2.6)
Comprehensive income	22.6		20.6	53.7		44.2
Balance at end of period	$ 156.2		$ 164.5	$ 156.2		$ 164.5
[1]	Unaudited.

Comprehensive Income and Equi63

Comprehensive Income and Equity - Changes in AOCI, Net of Tax (Detail) - USD ($) $ in Millions	3 Months Ended			9 Months Ended
	Sep. 30, 2017		Oct. 01, 2016	Sep. 30, 2017		Oct. 01, 2016
Accumulated Other Comprehensive Income (Loss) [Roll Forward]
Balance at beginning of period	$ 3,756.2		$ 3,156.1	$ 3,192.9		$ 3,017.7
Balance at end of period	4,027.3	[1]	3,243	4,027.3	[1]	3,243
Defined benefit plans
Accumulated Other Comprehensive Income (Loss) [Roll Forward]
Balance at beginning of period	(194)		(196.3)	(192.8)		(194.6)
Reclassification adjustments	0.9		0.8	3.4		2.5
Other comprehensive income (loss) recognized during the period	(2.7)		0.7	(6.4)		(2.7)
Balance at end of period	(195.8)		(194.8)	(195.8)		(194.8)
Comprehensive income (loss), tax
Reclassification adjustments, tax expense (benefit)	0.3		0.3	1.2		1
Other comprehensive income (loss), tax expense (benefit)	0		0	0		0
Derivative instruments and hedging
Accumulated Other Comprehensive Income (Loss) [Roll Forward]
Balance at beginning of period	22.9		(50.1)	(45.1)		(38.7)
Reclassification adjustments	(3.1)		17.1	5.7		46.2
Other comprehensive income (loss) recognized during the period	(7.7)		(16.3)	51.5		(56.8)
Balance at end of period	12.1		(49.3)	12.1		(49.3)
Comprehensive income (loss), tax
Reclassification adjustments, tax expense (benefit)	(1)		6	1.9		16.7
Other comprehensive income (loss), tax expense (benefit)	(3.2)		(6)	16.6		(20.5)
Foreign currency translation
Accumulated Other Comprehensive Income (Loss) [Roll Forward]
Balance at beginning of period	(440.2)		(467.4)	(597.7)		(496.8)
Other comprehensive income (loss) recognized during the period	87.1		8	244.6		37.4
Balance at end of period	(353.1)		(459.4)	(353.1)		(459.4)
Comprehensive income (loss), tax
Other comprehensive income (loss), tax expense (benefit)	$ 0		$ 0	$ 0		$ 0
[1]	Unaudited.

Comprehensive Income and Equi64

Comprehensive Income and Equity - Additional Information (Detail) - USD ($)	1 Months Ended	3 Months Ended						9 Months Ended		81 Months Ended
	May 31, 2017	Sep. 30, 2017	Jul. 01, 2017	Apr. 01, 2017	Oct. 01, 2016	Jul. 02, 2016	Apr. 02, 2016	Sep. 30, 2017	Oct. 01, 2016	Sep. 30, 2017	Feb. 28, 2017
Equity, Class of Treasury Stock [Line Items]
Foreign currency translation gains (losses) related to intercompany transactions, long-term gain (loss)		$ (200,000)						$ 600,000	$ (500,000)
Increase in existing common stock share repurchase program											$ 658,800,000
Aggregate purchases authorized under common stock share repurchase program		4,100,000,000						4,100,000,000		$ 4,100,000,000	$ 1,000,000,000
Common stock repurchased								$ 332,200,000		$ 3,400,000,000
Common stock repurchased (in shares)								2,320,469
Common stock repurchased, average price per share (in dollars per share)								$ 143.14		$ 78.18
Common stock, share repurchase program, remaining authorized amount		$ 667,800,000						$ 667,800,000		$ 667,800,000
Treasury stock, retired (in shares)	8,000,000
Cash dividends declared per share (in dollars per share)		$ 0.50	$ 0.5	$ 0.5	$ 0.30	$ 0.30	$ 0.30	$ 1.50	$ 0.90
Dividends declared		$ 34,800,000			$ 21,900,000			$ 105,800,000	$ 67,500,000
Dividends paid								$ 104,400,000	$ 68,100,000
Common stock
Equity, Class of Treasury Stock [Line Items]
Treasury stock, retired	$ 100,000
Additional paid-in capital
Equity, Class of Treasury Stock [Line Items]
Treasury stock, retired	155,900,000
Retained earnings
Equity, Class of Treasury Stock [Line Items]
Treasury stock, retired	735,500,000
Treasury stock
Equity, Class of Treasury Stock [Line Items]
Treasury stock, retired	$ 891,500,000

Legal and Other Contingencies -

Legal and Other Contingencies - Additional Information (Detail) - USD ($) $ in Millions	Sep. 30, 2017	Dec. 31, 2016
Commitments and Contingencies Disclosure [Abstract]
Reserves for pending legal disputes, including commercial disputes and other matters	$ 8.7	$ 11
Environmental reserves	$ 9	$ 9

Legal and Other Contingencies66

Legal and Other Contingencies - Summary of Product Liability and Warranty Claims (Detail) $ in Millions	9 Months Ended
	Sep. 30, 2017USD ($)
Movement in Standard Product Warranty Accrual [Roll Forward]
Beginning balance	$ 49.1
Expense, net (including changes in estimates)	12.5
Settlements	(15.5)
Foreign currency translation and other	3
Ending balance	$ 49.1

Segment Reporting - Additional

Segment Reporting - Additional Information (Detail) $ in Millions	3 Months Ended		9 Months Ended
	Sep. 30, 2017USD ($)	Oct. 01, 2016USD ($)	Sep. 30, 2017USD ($)Segment	Oct. 01, 2016USD ($)
Segment Reporting Information [Line Items]
Reportable operating segments | Segment			2
Restructuring charges			$ 47.8
Operating segments | Seating
Segment Reporting Information [Line Items]
Restructuring charges	$ 13.3	$ 7.8	29.6	$ 30.8
Operating segments | E-Systems
Segment Reporting Information [Line Items]
Restructuring charges	2.7	6.9	6.3	17.5
Other
Segment Reporting Information [Line Items]
Restructuring charges	$ 1	$ 0.2	$ 12.7	$ 2.9

Segment Reporting - Summary of

Segment Reporting - Summary of Segment Financial Information (Detail) - USD ($) $ in Millions	3 Months Ended			9 Months Ended
	Sep. 30, 2017		Oct. 01, 2016	Sep. 30, 2017		Oct. 01, 2016	Dec. 31, 2016
Segment Reporting Information [Line Items]
Revenues from external customers	$ 4,981.5		$ 4,526.4	$ 15,103.2		$ 13,914.1
Segment earnings	385.2		345.1	1,211		1,091.4
Depreciation and amortization	111.7		98.7	313.2		283.4
Capital expenditures	156.2		118.6	430.2		300.3
Total assets	11,712	[1]	10,277.4	11,712	[1]	10,277.4	$ 9,900.6
Operating segments | Seating
Segment Reporting Information [Line Items]
Revenues from external customers	3,868.9		3,513.3	11,762		10,755.7
Segment earnings	298.8		269.5	941.8		848.8
Depreciation and amortization	76.7		67.9	213.2		193.8
Capital expenditures	109.7		80.3	287.1		204.6
Total assets	7,413.5		6,348.8	7,413.5		6,348.8
Operating segments | E-Systems
Segment Reporting Information [Line Items]
Revenues from external customers	1,112.6		1,013.1	3,341.2		3,158.4
Segment earnings	155.5		140.3	476.7		441.5
Depreciation and amortization	31.3		27.5	89		80.5
Capital expenditures	42.7		34.9	126.2		79.5
Total assets	2,262.7		1,746.6	2,262.7		1,746.6
Other
Segment Reporting Information [Line Items]
Revenues from external customers	0		0	0		0
Segment earnings	(69.1)		(64.7)	(207.5)		(198.9)
Depreciation and amortization	3.7		3.3	11		9.1
Capital expenditures	3.8		3.4	16.9		16.2
Total assets	$ 2,035.8		$ 2,182	$ 2,035.8		$ 2,182
[1]	Unaudited.

Segment Reporting - Reconciliat

Segment Reporting - Reconciliation of Segment Earnings to Income Before Provision for Income Taxes (Detail) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Sep. 30, 2017	Oct. 01, 2016	Sep. 30, 2017	Oct. 01, 2016
Segment Reporting [Abstract]
Segment earnings	$ 385.2	$ 345.1	$ 1,211	$ 1,091.4
Interest expense	21.7	20.6	63.9	62
Other (income) expense, net	(21.8)	14.2	(12.3)	(0.8)
Consolidated income before provision for income taxes and equity in net income of affiliates	$ 385.3	$ 310.3	$ 1,159.4	$ 1,030.2

Financial Instruments - Fair Va

Financial Instruments - Fair Value of Debt Instruments (Details) - USD ($) $ in Millions	Sep. 30, 2017	Dec. 31, 2016
Fair Value Disclosures [Abstract]
Estimated aggregate fair value	$ 2,037.8	$ 2,004.8
Aggregate carrying value	$ 1,975	$ 1,943.7

Financial Instruments - Additio

Financial Instruments - Additional Information (Detail)	Sep. 07, 2017USD ($)	Sep. 30, 2017USD ($)	Oct. 01, 2016USD ($)	Sep. 30, 2017USD ($)	Sep. 30, 2017EUR (€)	Oct. 01, 2016USD ($)	Dec. 31, 2016USD ($)
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				14,600,000
Gain (loss) recognized related to components excluded from effectiveness assessments, cash flow hedges		0	$ 0	0		$ 0
Gain (loss) on hedge ineffectiveness, cash flow hedges		0	0	0		0
Gain (loss) recognized related to components excluded from effectiveness assessments, fair value hedges		0	0	0		0
Gain (loss) on hedge ineffectiveness, fair value hedges		0	$ 0	0		$ 0
Derivative contracts classified within Level 3 of fair value hierarchy		0		0			$ 0
Derivative contracts transfers in to Level 3 fair value hierarchy				0
Shanghai Lear Stec Automotive Parts Co Limited
Financial Instruments [Line Items]
Noncontrolling interest, fair value	$ 125,000,000
Previously held equity interest, fair value	$ 94,000,000
Level 1 | Recurring
Financial Instruments [Line Items]
Marketable equity securities		40,700,000		40,700,000			30,200,000
Level 3 | Shanghai Lear Stec Automotive Parts Co Limited
Financial Instruments [Line Items]
Property, plant and equipment, fair value		16,200,000		16,200,000
Noncontrolling interest, fair value		125,000,000		125,000,000
Previously held equity interest, fair value				94,000,000
Level 3 | Shanghai Lear Stec Automotive Parts Co Limited | Customer-based intangible assets
Financial Instruments [Line Items]
Customer-based intangible assets, fair value		66,000,000		66,000,000
Level 3 | Antolin Seating
Financial Instruments [Line Items]
Property, plant and equipment, fair value		81,700,000		81,700,000
Intangible assets, fair value		121,400,000		121,400,000
Level 3 | AccuMED
Financial Instruments [Line Items]
Property, plant and equipment, fair value		11,200,000		11,200,000			13,900,000
Intangible assets, fair value		53,000,000		53,000,000			53,000,000
Foreign currency contract | Accumulated Net Gain (Loss) from Cash Flow Hedges Including Portion Attributable to Noncontrolling Interest | Designated as hedging instrument
Financial Instruments [Line Items]
Pretax gains (losses) related to derivative instruments and hedging activities in accumulated other comprehensive loss		$ 19,500,000		$ 19,500,000			$ (56,500,000)

Financial Instruments - Notiona

Financial Instruments - Notional Amount, Estimated Fair Value and Related Classification of Derivatives (Detail) - Foreign currency contract - USD ($) $ in Millions	9 Months Ended	12 Months Ended
	Sep. 30, 2017	Dec. 31, 2016
Contracts balance sheet classification:
Derivative, fair value, asset (liability), net	$ 21.4	$ (54.4)
Notional amount	2,308.1	1,956.2
Designated as hedging instrument | Cash flow hedge
Contracts balance sheet classification:
Other current assets	29.2	11.2
Other long-term assets	7.5	0.5
Other current liabilities	(14.7)	(58.3)
Other long-term liabilities	(2.5)	(9.9)
Derivative, fair value, asset (liability), net	19.5	(56.5)
Notional amount	$ 1,287.8	$ 1,275
Designated as hedging instrument | Cash flow hedge | Maximum
Contracts balance sheet classification:
Outstanding maturities in months, not to exceed	24 months	24 months
Not designated as hedging instrument
Contracts balance sheet classification:
Other current assets	$ 6.1	$ 5.9
Other current liabilities	(4.2)	(3.8)
Notional amount	1,020.3	681.2
Other derivatives not designated as hedging instruments at fair value, net	$ 1.9	$ 2.1
Not designated as hedging instrument | Maximum
Contracts balance sheet classification:
Outstanding maturities in months, not to exceed	12 months	12 months

Financial Instruments - Other C

Financial Instruments - Other Comprehensive Income (Loss) (Detail) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Sep. 30, 2017	Oct. 01, 2016	Sep. 30, 2017	Oct. 01, 2016
Derivative [Line Items]
Comprehensive income (loss)	$ (9.3)	$ 0.8	$ 76	$ (14.3)
Foreign currency contract
Derivative [Line Items]
Gains (losses) recognized in accumulated other comprehensive loss	(5.5)	(22.3)	68.1	(77.2)
(Gains) losses reclassified from accumulated other comprehensive loss to	(3.8)	23.1	7.9	62.9
Foreign currency contract | Net sales
Derivative [Line Items]
(Gains) losses reclassified from accumulated other comprehensive loss to	0.8	2.2	1.4	3.6
Foreign currency contract | Cost of sales
Derivative [Line Items]
(Gains) losses reclassified from accumulated other comprehensive loss to	$ (4.6)	$ 20.9	$ 6.5	$ 59.3

Financial Instruments - Valuati

Financial Instruments - Valuation Techniques and Fair Value Hierarchy Level (Detail) - USD ($) $ in Millions	Sep. 30, 2017	Dec. 31, 2016
Foreign currency contract
Fair Value Measurements, Recurring and Nonrecurring, Valuation Techniques [Line Items]
Foreign currency contracts, net	$ 21.4	$ (54.4)
Recurring | Foreign currency contract
Fair Value Measurements, Recurring and Nonrecurring, Valuation Techniques [Line Items]
Foreign currency contracts, net	21.4	(54.4)
Recurring | Equity contract
Fair Value Measurements, Recurring and Nonrecurring, Valuation Techniques [Line Items]
Marketable equity securities	40.7	30.2
Level 1 | Recurring
Fair Value Measurements, Recurring and Nonrecurring, Valuation Techniques [Line Items]
Marketable equity securities	40.7	30.2
Level 1 | Recurring | Foreign currency contract
Fair Value Measurements, Recurring and Nonrecurring, Valuation Techniques [Line Items]
Foreign currency contracts, net	0	0
Level 1 | Recurring | Equity contract
Fair Value Measurements, Recurring and Nonrecurring, Valuation Techniques [Line Items]
Marketable equity securities	40.7	30.2
Level 2 | Recurring | Foreign currency contract
Fair Value Measurements, Recurring and Nonrecurring, Valuation Techniques [Line Items]
Foreign currency contracts, net	21.4	(54.4)
Level 2 | Recurring | Equity contract
Fair Value Measurements, Recurring and Nonrecurring, Valuation Techniques [Line Items]
Marketable equity securities	0	0
Level 3 | Recurring | Foreign currency contract
Fair Value Measurements, Recurring and Nonrecurring, Valuation Techniques [Line Items]
Foreign currency contracts, net	0	0
Level 3 | Recurring | Equity contract
Fair Value Measurements, Recurring and Nonrecurring, Valuation Techniques [Line Items]
Marketable equity securities	$ 0	$ 0