Lear (LEA) 10-Q 25 Oct 13 2013 Q3 Quarterly report Financial data

Document_and_Entity_Informatio

Document and Entity Information	9 Months Ended
	Sep. 28, 2013	Oct. 21, 2013
Document Information [Line Items]
Document Type	10-Q
Amendment Flag	FALSE
Document Period End Date	28-Sep-13
Document Fiscal Year Focus	2013
Document Fiscal Period Focus	Q3
Trading Symbol	LEA
Entity Registrant Name	LEAR CORP
Entity Central Index Key	842162
Current Fiscal Year End Date	-19
Entity Filer Category	Large Accelerated Filer
Entity Common Stock, Shares Outstanding		80,696,111

Condensed_Consolidated_Balance

Condensed Consolidated Balance Sheets (USD $)	Sep. 28, 2013		Dec. 31, 2012
In Millions, unless otherwise specified
CURRENT ASSETS:
Cash and cash equivalents	$884	[1]	$1,402.20
Accounts receivable	2,596.90	[1]	2,040.70
Inventories	839.2	[1]	727.1
Other	683.5	[1]	703.5
Total current assets	5,003.60	[1]	4,873.50
LONG-TERM ASSETS:
Property, plant and equipment, net	1,540	[1]	1,403.10
Goodwill	753.1	[1]	746.5
Other	1,167.50	[1]	1,171
Total long-term assets	3,460.60	[1]	3,320.60
Total assets	8,464.20	[1]	8,194.10
CURRENT LIABILITIES:
Accounts payable and drafts	2,554.90	[1]	2,233
Accrued liabilities	1,194.70	[1]	983.9
Total current liabilities	3,749.60	[1]	3,216.90
LONG-TERM LIABILITIES:
Long-term debt	1,057	[1]	626.3
Other	737.6	[1]	738.7
Total long-term liabilities	1,794.60	[1]	1,365
EQUITY:
Preferred stock, 100,000,000 shares authorized (including 10,896,250 Series A convertible preferred stock authorized); no shares outstanding		[1]
Common stock, $0.01 par value, 300,000,000 shares authorized; 108,014,771 and 107,863,310 shares issued as of September 28, 2013 and December 31, 2012, respectively	1.1	[1]	1.1
Additional paid-in capital, including warrants to purchase common stock	2,023.50	[1]	2,155.70
Common stock held in treasury, 27,321,026 and 11,921,235 shares as of September 28, 2013 and December 31, 2012, respectively, at cost	-1,353	[1]	-517.9
Retained earnings	2,462.80	[1]	2,149
Accumulated other comprehensive loss	-320.9	[1]	-300.8
Lear Corporation stockholders' equity	2,813.50	[1]	3,487.10
Noncontrolling interests	106.5	[1]	125.1
Equity	2,920	[1]	3,612.20
Total liabilities and equity	$8,464.20	[1]	$8,194.10
[1]	Unaudited.

Condensed_Consolidated_Balance1

Condensed Consolidated Balance Sheets (Parenthetical) (USD $)	Sep. 28, 2013		Dec. 31, 2012
Preferred stock, shares authorized	100,000,000	[1]	100,000,000
Preferred stock, shares outstanding	0	[1]	0
Common stock, par value	$0.01	[1]	$0.01
Common stock, shares authorized	300,000,000	[1]	300,000,000
Common stock, shares issued	108,014,771	[1]	107,863,310
Common stock held in treasury, shares	27,321,026	[1]	11,921,235
Series A convertible preferred stock
Preferred stock, shares authorized	10,896,250	[1]	10,896,250
[1]	Unaudited.

Condensed_Consolidated_Stateme

Condensed Consolidated Statements of Comprehensive Income (USD $)	3 Months Ended		9 Months Ended
In Millions, except Per Share data, unless otherwise specified	Sep. 28, 2013	Sep. 29, 2012	Sep. 28, 2013	Sep. 29, 2012
Net sales	$3,917.70	$3,538.60	$11,977.90	$10,847.60
Cost of sales	3,587.50	3,247.30	10,997.60	9,931.90
Selling, general and administrative expenses	128.6	113.4	386.1	346.8
Amortization of intangible assets	8.6	8.3	25.8	22.5
Interest expense	17.5	13.7	51.6	40.2
Other expense, net	16.8	1.5	37.8	12
Consolidated income before provision for income taxes and equity in net income of affiliates	158.7	154.4	479	494.2
Provision for income taxes	51.2	29.3	130.2	100.4
Equity in net income of affiliates	-9.2	-3	-27.1	-33.3
Consolidated net income	116.7	128.1	375.9	427.1
Less: Net income attributable to noncontrolling interests	3.9	6.7	17.3	26.2
Net income attributable to Lear	112.8	121.4	358.6	400.9
Basic net income per share attributable to Lear	$1.40	$1.25	$4.14	$4.05
Diluted net income per share attributable to Lear	$1.38	$1.23	$4.09	$3.99
Consolidated comprehensive income (Note 12)	148.3	174.3	356.7	461.1
Less: Comprehensive income attributable to noncontrolling interests	4.1	7.9	18.2	26.5
Comprehensive income attributable to Lear	$144.20	$166.40	$338.50	$434.60

Condensed_Consolidated_Stateme1

Condensed Consolidated Statements of Cash Flows (USD $)	9 Months Ended
In Millions, unless otherwise specified	Sep. 28, 2013		Sep. 29, 2012
Cash Flows from Operating Activities:
Consolidated net income	$375.90		$427.10
Adjustments to reconcile consolidated net income to net cash provided by operating activities:
Depreciation and amortization	208.3		173.6
Net change in recoverable customer engineering, development and tooling	-17.2		-66.6
Net change in working capital items (see below)	-157.7		-167.1
Other, net	20.3		-6.3
Net cash provided by operating activities	429.6		360.7
Cash Flows from Investing Activities:
Additions to property, plant and equipment	-329.2		-300.5
Insurance proceeds	7.1		11.4
Cash paid for acquisitions, net of cash acquired			-243.9
Other, net	40.7		-3.1
Net cash used in investing activities	-281.4		-536.1
Cash Flows from Financing Activities:
Proceeds from the issuance of senior notes	500
Repurchase of senior notes	-72.1		-72.1
Payment of debt issuance and other financing costs	-13.4
Repurchase of common stock	-1,000.10		-172.6
Dividends paid to Lear Corporation stockholders	-44.8		-40.9
Dividends paid to noncontrolling interests	-33.4		-4.3
Other	-9.7		-15.4
Net cash used in financing activities	-673.5		-305.3
Effect of foreign currency translation	7.1		-4
Net Change in Cash and Cash Equivalents	-518.2		-484.7
Cash and Cash Equivalents as of Beginning of Period	1,402.20		1,754.30
Cash and Cash Equivalents as of End of Period	884	[1]	1,269.60
Changes in Working Capital Items:
Accounts receivable	-567.3		-276.8
Inventories	-121.8		-99.6
Accounts payable	320.1		223.8
Accrued liabilities and other	211.3		-14.5
Net change in working capital items	-157.7		-167.1
Supplementary Disclosure:
Cash paid for interest	63.3		58.6
Cash paid for income taxes	$121.40		$59.90
[1]	Unaudited.

Basis_of_Presentation

Basis of Presentation	9 Months Ended
	Sep. 28, 2013
Basis of Presentation	(1) Basis of Presentation
	Lear Corporation (“Lear,” and together with its consolidated subsidiaries, the “Company”) and its affiliates design and manufacture automotive seats and related components, as well as 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 variable interest entities in which it has a controlling financial interest. Investments in affiliates in which Lear does not have control, but does have the ability to exercise significant influence over operating and financial policies, are accounted for under the equity method.
	In the second quarter of 2012, the Company completed the acquisition of Guilford Mills (“Guilford”) for $243.9 million, net of cash acquired. The acquisition was accounted for as a purchase, and accordingly, the assets acquired and liabilities assumed are included in accompanying condensed consolidated financial statements from the date of acquisition. For further information on the acquisition of Guilford, see Note 3, “Acquisition,” to the consolidated financial statements included in the Company’s Annual Report on Form 10-K for the year ended December 31, 2012.
	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 28, 2013.
	Cost of Sales and Selling, General and Administrative Expenses
	Cost of sales includes material, labor and overhead costs associated with the manufacture and distribution of the Company’s products. Distribution costs include inbound freight costs, purchasing and receiving costs, inspection costs, warehousing costs and other costs of the Company’s distribution network. Selling, general and administrative expenses include selling, engineering and development and administrative costs not directly associated with the manufacture and distribution of the Company’s products.

Restructuring

Restructuring	9 Months Ended
	Sep. 28, 2013
Restructuring	(2) Restructuring
	Restructuring costs include employee termination benefits, fixed asset impairment charges and contract termination costs, as well as other incremental costs resulting from the restructuring actions. These incremental costs principally include equipment and personnel relocation costs. The Company also incurs incremental manufacturing inefficiency costs at the operating locations impacted by the restructuring actions during the related restructuring implementation period. Restructuring costs are recognized in the Company’s consolidated financial statements in accordance with accounting principles generally accepted in the United States (“GAAP”). Generally, charges are recorded as restructuring actions are approved and/or implemented.
	In the first nine months of 2013, the Company recorded charges of $42.9 million in connection with its restructuring actions. These charges consist of $30.7 million recorded as cost of sales and $12.2 million recorded as selling, general and administrative expenses. The restructuring charges consist of employee termination benefits of $28.1 million, asset impairment charges of $4.6 million and contract termination costs of $0.3 million, as well as other related costs of $9.9 million. Employee termination benefits were recorded based on existing union and employee contracts, statutory requirements, completed negotiations and Company policy. Asset impairment charges relate to the disposal of buildings, leasehold improvements and machinery and/or equipment with carrying values of $4.6 million in excess of related estimated fair values. The Company expects to incur approximately $15 million of additional restructuring costs related to activities initiated as of September 28, 2013, 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 2013 activity is shown below (in millions):
						Utilization
		Accrual as of		2013		Cash			Non-cash			Accrual as of
		January 1, 2013		Charges								September 28, 2013
	Employee termination benefits	$	38.5	$	28.1	$	(29.6	)	$	—		$	37
	Contract termination costs		5.7		0.3		(0.2	)		—			5.8
	Asset impairment charges		—		4.6		—			(4.6	)		—
	Other related costs		—		9.9		(9.9	)		—			—
	Total	$	44.2	$	42.9	$	(39.7	)	$	(4.6	)	$	42.8

Inventories

Inventories	9 Months Ended
	Sep. 28, 2013
Inventories	(3) 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 28,		December 31,
		2013		2012
	Raw materials	$	665.5	$	582.2
	Work-in-process		50.1		37.4
	Finished goods		123.6		107.5
	Inventories	$	839.2	$	727.1

PreProduction_Costs_Related_to

Pre-Production Costs Related to Long-Term Supply Agreements	9 Months Ended
	Sep. 28, 2013
Pre-Production Costs Related to Long-Term Supply Agreements	(4) 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 2013 and 2012, the Company capitalized $139.8 million and $161.0 million, respectively, of pre-production E&D costs for which reimbursement is contractually guaranteed by the customer. During the first nine months of 2013 and 2012, the Company also capitalized $164.3 million and $121.6 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 2013 and 2012, the Company collected $296.5 million and $209.4 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 28,		December 31,
		2013		2012
	Current	$	155.1	$	141.8
	Long-term		51.4		55
	Recoverable customer engineering, development and tooling	$	206.5	$	196.8

LongTerm_Assets

Long-Term Assets	9 Months Ended
	Sep. 28, 2013
Long-Term Assets	(5) 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 28,			December 31,
		2013			2012
	Land	$	115.6		$	114
	Buildings and improvements		513.4			475.1
	Machinery and equipment		1,549.60			1,306.60
	Construction in progress		161			139.6
	Total property, plant and equipment		2,339.60			2,035.30
	Less — accumulated depreciation		(799.6	)		(632.2	)
	Net property, plant and equipment	$	1,540.00		$	1,403.10
	Depreciation expense was $64.4 million and $54.9 million for the three months ended September 28, 2013 and September 29, 2012, respectively, and $182.5 million and $151.0 million for the nine months ended September 28, 2013 and September 29, 2012, respectively.
	The Company monitors its long-lived assets for impairment indicators on an ongoing basis in accordance with GAAP. If impairment indicators exist, the Company performs the required impairment analysis by comparing the undiscounted cash flows expected to be generated from the long-lived assets to the related net book values. If the net book value exceeds the undiscounted cash flows, an impairment loss is measured and recognized. The Company does not believe that there were any indicators that would have resulted in long-lived asset impairment charges as of September 28, 2013. The Company will, however, continue to assess the impact of any significant industry events and long-term automotive production estimates on the realization of its long-lived assets.
	In the first nine months of 2013, the Company recognized asset impairment charges of $4.6 million in conjunction with its restructuring actions (Note 2, “Restructuring”).
	Investments in Affiliates
	In the first quarter of 2013, the Company completed the sale of its 22.88% ownership interest in International Automotive Components Group North America, LLC for net proceeds of $49.6 million. The Company did not recognize a significant gain or loss related to this transaction.

Goodwill

Goodwill	9 Months Ended
	Sep. 28, 2013
Goodwill	(6) Goodwill
	A summary of the changes in the carrying amount of goodwill, all of which relates to the seating segment, for the nine months ended September 28, 2013, is shown below (in millions):
	Balance as of January 1, 2013	$	746.5
	Foreign currency translation and other		6.6
	Balance as of September 28, 2013	$	753.1
	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 28, 2013. The Company will, however, continue to assess the impact of significant events or circumstances on its recorded goodwill.

LongTerm_Debt

Long-Term Debt	9 Months Ended
	Sep. 28, 2013
Long-Term Debt	(7) Long-Term Debt
	A summary of long-term debt and the related weighted average interest rates is shown below (in millions):
		September 28, 2013					December 31, 2012
		Long-Term		Weighted			Long-Term		Weighted
		Debt		Average			Debt		Average
				Interest Rate					Interest Rate
	7.875% Senior Notes due 2018	$	278.7		8	%	$	313.4		8	%
	8.125% Senior Notes due 2020		278.3		8.25	%		312.9		8.25	%
	4.75% Senior Notes due 2023		500		4.75	%		—
	Long-term debt	$	1,057.00				$	626.3
	Senior Notes
	As of September 28, 2013, the Company’s long-term debt consists of $280 million in aggregate principal amount at maturity of senior unsecured notes due 2018 at a stated coupon rate of 7.875% (the “2018 Notes”), $280 million in aggregate principal amount at maturity of senior unsecured notes due 2020 at a stated coupon rate of 8.125% (the “2020 Notes”) and $500 million in aggregate principal amount of senior unsecured notes due 2023 at a stated coupon rate of 4.75% (the “2023 Notes” and together with the 2018 Notes and the 2020 Notes, the “Notes”).
	The 2018 Notes were priced at 99.276% of par, resulting in a yield to maturity of 8.00%, and the 2020 Notes were priced at 99.164% of par, resulting in a yield to maturity of 8.25%. The 2018 Notes and the 2020 Notes were issued on March 26, 2010, and interest on the 2018 Notes and the 2020 Notes is payable on March 15 and September 15 of each year. The 2018 Notes mature on March 15, 2018, and the 2020 Notes mature on March 15, 2020.
	On March 26, 2013, the Company redeemed 10% of the original aggregate principal amount of each of the 2018 Notes and the 2020 Notes at a redemption price equal to 103% of the principal amount redeemed, plus accrued and unpaid interest to the redemption date. In connection with this transaction, the Company paid $72.1 million and recognized a loss of approximately $3.6 million on the partial extinguishment of debt in the first quarter of 2013.
	The 2023 Notes were issued on January 17, 2013, and interest on the 2023 Notes is payable on January 15 and July 15 of each year. The 2023 Notes were offered and sold in a private transaction to qualified institutional buyers under Rule 144A and, outside of the United States, pursuant to Regulation S of the Securities Act of 1933, as amended (the “Securities Act”). The 2023 Notes have not been registered under the Securities Act and may not be offered or sold in the United States absent registration or an exemption from the registration requirements of the Securities Act. In connection with the issuance of the 2023 Notes, the Company entered into a registration rights agreement providing, among other things, customary registration rights with respect to the exchange of the 2023 Notes for a new issue of registered notes with substantially identical terms to the 2023 Notes on or before June 2, 2014. The proceeds from the offering of $500 million, net of related issuance costs of $7.4 million, together with the Company’s existing sources of liquidity, were used for general corporate purposes, including, without limitation, the redemption of $70 million in aggregate principal amount of the 2018 Notes and the 2020 Notes during 2013 (see above), investments in additional component capabilities and emerging markets and share repurchases under the Company’s common stock share repurchase program (see Note 12, “Comprehensive Income and Equity). The 2023 Notes mature on January 15, 2023.
	The Notes are senior unsecured obligations. The Company’s obligations under the Notes are fully and unconditionally guaranteed, jointly and severally, on a senior unsecured basis, by certain domestic subsidiaries, which are directly or indirectly 100% owned by Lear. See Note 17, “Supplemental Guarantor Condensed Consolidating Financial Statements.”
	The indenture governing the 2018 Notes and the 2020 Notes contains restrictive covenants that, among other things, limit the ability of the Company and its subsidiaries to: (i) incur additional debt, (ii) pay dividends and make other restricted payments, (iii) create or permit certain liens, (iv) issue or sell capital stock of the Company’s restricted subsidiaries, (v) use the proceeds from sales of assets and subsidiary stock, (vi) create or permit restrictions on the ability of the Company’s restricted subsidiaries to pay dividends or make other distributions to the Company, (vii) enter into transactions with affiliates, (viii) enter into sale and leaseback transactions and (ix) consolidate or merge or sell all or substantially all of the Company’s assets. The foregoing limitations are subject to exceptions as set forth in the 2018 Notes and the 2020 Notes. In addition, if in the future the 2018 Notes and the 2020 Notes have an investment grade credit rating from both Moody’s Investors Service and Standard & Poor’s Ratings Services and no default has occurred and is continuing, certain of these covenants will, thereafter, no longer apply to the Notes for so long as the 2018 Notes and the 2020 Notes have an investment grade credit rating by both rating agencies. The indenture governing the 2018 Notes and the 2020 Notes also contains customary events of default.
	Subject to certain exceptions, the indenture governing the 2023 Notes contains restrictive covenants that, among other things, limit the ability of the Company to: (i) create or permit certain liens, (ii) enter into sale and leaseback transactions and (iii) consolidate or merge or sell all or substantially all of the Company’s assets. The indenture governing the 2023 Notes also provides for customary events of default.
	As of September 28, 2013, the Company was in compliance with all covenants under the indentures governing the Notes.
	Revolving Credit Facility
	On January 30, 2013, the Company amended and restated its senior secured credit agreement (“revolving credit facility”) to, among other things, increase the borrowing capacity from $500 million to $1.0 billion, extend the maturity date to January 30, 2018, and reduce interest rates payable on outstanding borrowings under the facility. As of September 28, 2013, there were no borrowings outstanding under the revolving credit facility.
	Advances under the revolving credit facility generally bear interest at a variable rate per annum equal to (i) the Eurocurrency Rate (as defined) plus an adjustable margin of 1.0% to 2.25% based on the Company’s corporate rating (1.5% as of September 28, 2013), payable on the last day of each applicable interest period but in no event less frequently than quarterly, or (ii) the Adjusted Base Rate (as defined) plus an adjustable margin of 0.0% to 1.25% based on the Company’s corporate rating (0.50% as of September 28, 2013), payable quarterly. An annual facility fee is payable which ranges from 0.25% to 0.50% of the total amount committed under the revolving credit facility.
	The Company’s obligations under the revolving credit facility are secured on a first priority basis by a lien on substantially all of the U.S. assets of the Company and its domestic subsidiaries, as well as 100% of the stock of the Company’s domestic subsidiaries and 65% of the stock of certain of the Company’s foreign subsidiaries. In addition, obligations under the revolving credit facility are guaranteed, jointly and severally, on a first priority basis, by certain domestic subsidiaries, which are directly or indirectly 100% owned by Lear. See Note 17, “Supplemental Guarantor Condensed Consolidating Financial Statements.”
	The revolving credit facility contains various customary representations, warranties and covenants by the Company, including, without limitation, (i) covenants regarding maximum leverage and minimum interest coverage, (ii) limitations on fundamental changes involving the Company or its subsidiaries and (iii) limitations on indebtedness, liens, investments and restricted payments. As of September 28, 2013, the Company was in compliance with all covenants under the agreement governing the revolving credit facility.
	For further information on the Notes and the revolving credit facility, see Note 7, “Long-Term Debt,” to the consolidated financial statements included in the Company’s Annual Report on Form 10-K for the year ended December 31, 2012.

Pension_and_Other_Postretireme

Pension and Other Postretirement Benefit Plans	9 Months Ended
	Sep. 28, 2013
Pension and Other Postretirement Benefit Plans	(8) Pension and Other Postretirement Benefit Plans
	Net Periodic Pension and Other Postretirement Benefit Cost
	The components of the Company’s net periodic pension benefit cost are shown below (in millions):
		Three Months Ended												Nine Months Ended
		September 28,						September 29,						September 28,						September 29,
		2013						2012						2013						2012
		U.S.			Foreign			U.S.			Foreign			U.S.			Foreign			U.S.			Foreign
	Service cost	$	0.8		$	2.4		$	0.8		$	1.9		$	2.2		$	7.4		$	2.4		$	5.8
	Interest cost		6.5			5.1			6.6			4.7			19.6			15.5			18.3			14.1
	Expected return on plan assets		(8.1	)		(6.2	)		(7.5	)		(5.5	)		(24.3	)		(18.9	)		(20.6	)		(16.5	)
	Amortization of actuarial loss		1			1.6			1			1.4			3.1			4.8			2.9			4.2
	Settlement loss		—			—			—			—			—			—			0.6			—
	Net periodic benefit cost	$	0.2		$	2.9		$	0.9		$	2.5		$	0.6		$	8.8		$	3.6		$	7.6
	The components of the Company’s net periodic other postretirement benefit cost are shown below (in millions):
		Three Months Ended												Nine Months Ended
		September 28, 2013						September 29, 2012						September 28, 2013						September 29, 2012
		U.S.			Foreign			U.S.			Foreign			U.S.			Foreign			U.S.			Foreign
	Service cost	$	—		$	0.3		$	0.1		$	0.3		$	0.1		$	0.8		$	0.3		$	0.8
	Interest cost		0.9			0.7			1.1			0.9			2.7			2.3			3.3			2.4
	Amortization of actuarial (gain) loss		—			0.1			0.1			0.1			(0.1	)		0.3			0.3			0.2
	Amortization of prior service credit		—			(0.1	)		—			(0.1	)		—			(0.3	)		—			(0.1	)
	Special termination benefits		—			0.1			—			0.1			—			0.3			—			0.3
	Net periodic benefit cost	$	0.9		$	1.1		$	1.3		$	1.3		$	2.7		$	3.4		$	3.9		$	3.6
	Contributions
	Employer contributions to the Company’s domestic and foreign pension plans for the nine months ended September 28, 2013, were $15.9 million. The Company expects contributions to its domestic and foreign pension plans of $20 to $25 million in 2013. The Company may elect to make contributions in excess of minimum funding requirements in response to investment performance or changes in interest rates or when the Company believes that it is financially advantageous to do so and based on its other cash requirements.
	Employer contributions to the Company’s defined contribution retirement program for its salaried employees, determined as a percentage of each covered employee’s eligible compensation, for the nine months ended September 28, 2013, were $11.5 million. The Company expects total contributions of approximately $15 million to this program in 2013.

Other_Expense_Net

Other Expense, Net	9 Months Ended
	Sep. 28, 2013
Other Expense, Net	(9) Other Expense, Net
	Other expense, net includes non-income related taxes, foreign exchange gains and losses, gains and losses related to certain derivative instruments and hedging activities, gains and losses on the extinguishment of debt (Note 7, “Long-Term Debt”), gains and losses on the disposal of fixed assets and other miscellaneous income and expense. A summary of other expense, net is shown below (in millions):
		Three Months Ended						Nine Months Ended
		September 28,			September 29,			September 28,			September 29,
		2013			2012			2013			2012
	Other expense	$	17.3		$	9.3		$	38.8		$	25.5
	Other income		(0.5	)		(7.8	)		(1.0	)		(13.5	)
	Other expense, net	$	16.8		$	1.5		$	37.8		$	12
	For the nine months ended September 28, 2013, other expense includes a loss of $3.6 million on the partial extinguishment of debt. For the three and nine months ended September 29, 2012, other expense includes a loss of $3.7 million on the partial extinguishment of debt. See Note 7, “Long-Term Debt.”
	For the three and nine months ended September 29, 2012, other income includes gains of $7.2 million and $12.3 million, respectively, resulting from insurance recoveries related to the destruction of property, plant and equipment. See Note 13, “Legal and Other Contingencies.”

Income_Taxes

Income Taxes	9 Months Ended
	Sep. 28, 2013
Income Taxes	(10) Income Taxes
	The provision for income taxes was $51.2 million for the third quarter of 2013, representing an effective tax rate of 32.3% on pretax income before equity in net income of affiliates of $158.7 million, as compared to $29.3 million for the third quarter of 2012, representing an effective tax rate of 19.0% on pretax income before equity in net income of affiliates of $154.4 million. The provision for income taxes was $130.2 million for the nine months ended September 28, 2013, representing an effective tax rate of 27.2% on pretax income before equity in net income of affiliates of $479.0 million, as compared to $100.4 million for the nine months ended September 29, 2012, representing an effective tax rate of 20.3% on pretax income before equity in net income of affiliates of $494.2 million.
	The effective tax rate increased in 2013 as compared to 2012 primarily due to the reversal of a substantial portion of the Company’s U.S. valuation allowance in the fourth quarter of 2012. As a result of the reversal, the provision for income taxes in the first nine months of 2013 includes U.S. federal income tax expense at a rate of 35% with respect to the Company’s earnings in the United States. The provision for income taxes in the first nine months of 2012 includes no U.S. federal income tax expense with respect to the Company’s earnings in the United States.
	In the first nine months of 2013, the Company recognized tax benefits of $3.4 million primarily related to the retroactive reinstatement of the U.S. research and development tax credit by the American Taxpayer Relief Act of 2012, which was signed into law on January 2, 2013, and net tax benefits of $21.7 million related to net changes in valuation allowances with respect to the deferred tax assets of certain foreign subsidiaries. In the first nine months of 2013 and 2012, the provision for income taxes was impacted by the level and mix of earnings among tax jurisdictions. The provision was also impacted by a portion of the Company’s restructuring charges and other expenses, for which no tax benefit was provided as the charges were incurred in certain countries for which no tax benefit is likely to be realized due to a history of operating losses in those countries. Excluding these items, the effective tax rate in the first nine months of 2013 and 2012 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’s future provision for income taxes will include no tax benefit with respect to losses incurred and no tax expense with respect to income generated in these countries until the respective valuation allowances are eliminated.  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 decisions regarding the need for a valuation allowance could change, resulting in either the initial recognition or reversal of a valuation allowance in that jurisdiction, which could have a significant impact on income tax expense in the period recognized and subsequent periods.
	For further information , see Note 8, “Income Taxes,” to the consolidated financial statements included in the Company’s Annual Report on Form 10-K for the year ended December 31, 2012.

Net_Income_Per_Share_Attributa

Net Income Per Share Attributable to Lear	9 Months Ended
	Sep. 28, 2013
Net Income Per Share Attributable to Lear	(11) Net Income Per Share Attributable to Lear
	Basic net income per share attributable to Lear is computed by dividing net income attributable to Lear by the average number of common shares outstanding during the period. Common shares issuable upon the satisfaction of certain conditions pursuant to a contractual agreement, such as those shares contemplated as part of the Company’s emergence from Chapter 11 bankruptcy proceedings, are considered common shares outstanding and are included in the computation of basic net income per share attributable to Lear.
	Diluted net income per share attributable to Lear is computed using the treasury stock method by dividing net income attributable to Lear by the average number of common shares outstanding, including the dilutive effect of common stock equivalents using the average share price during the period.
	A summary of information used to compute basic and diluted net income per share attributable to Lear is shown below (in millions, except share data):
		Three Months Ended				Nine Months Ended
		September 28,		September 29,		September 28,		September 29,
		2013		2012		2013		2012
	Net income attributable to Lear	$	112.8	$	121.4	$	358.6	$	400.9
	Average common shares outstanding		80,674,338		97,482,353		86,609,304		98,975,335
	Dilutive effect of common stock equivalents		1,079,825		1,382,520		1,041,134		1,493,131
	Average diluted shares outstanding		81,754,163		98,864,873		87,650,438		100,468,466
	Basic net income per share attributable to Lear	$	1.4	$	1.25	$	4.14	$	4.05
	Diluted net income per share attributable to Lear	$	1.38	$	1.23	$	4.09	$	3.99

Comprehensive_Income_and_Equit

Comprehensive Income and Equity	9 Months Ended
	Sep. 28, 2013
Comprehensive Income and Equity	(12) 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 28, 2013 and September 29, 2012, are shown below (in millions):
			Three Months Ended September 28, 2013									Nine Months Ended September 28, 2013
			Equity			Attributable			Non-			Equity			Attributable			Non-
						to Lear			controlling						to Lear			controlling
						Corporation			Interests						Corporation			Interests
						Stockholders									Stockholders
	Beginning equity balance		$	2,790.30		$	2,669.30		$	121		$	3,612.20		$	3,487.10		$	125.1
	Stock-based compensation transactions			14.2			14.2			—			36			36			—
	Repurchase of common stock			—			—			—			(1,000.1	)		(1,000.1	)		—
	Dividends declared to Lear Corporation stockholders			(14.2	)		(14.2	)		—			(44.8	)		(44.8	)		—
	Dividends paid to noncontrolling interests			(18.6	)		—			(18.6	)		(33.4	)		—			(33.4	)
	Acquisition of noncontrolling interest			—			—			—			(6.6	)		(3.2	)		(3.4	)
	Comprehensive income:
	Net income			116.7			112.8			3.9			375.9			358.6			17.3
	Other comprehensive income (loss), net of tax:
	Defined benefit plan adjustments (1)			1.8			1.8			—			5.5			5.5			—
	Derivative instruments and hedging activities (2)			(5.3	)		(5.3	)		—			(14.1	)		(14.1	)		—
	Foreign currency translation adjustments			35.1			34.9			0.2			(10.6	)		(11.5	)		0.9
	Other comprehensive income (loss)			31.6			31.4			0.2			(19.2	)		(20.1	)		0.9
	Comprehensive income			148.3			144.2			4.1			356.7			338.5			18.2
	Ending equity balance		$	2,920.00		$	2,813.50		$	106.5		$	2,920.00		$	2,813.50		$	106.5
	-1	Includes comprehensive income of $2.6 million and $7.8 million for the three and nine months ended September 28, 2013, respectively, reclassified from accumulated other comprehensive loss. See Note 8, “Pension and Other Postretirement Benefit Plans.”
	-2	Includes comprehensive loss of $8.3 million and $27.1 million for the three and nine months ended September 28, 2013, respectively, reclassified from accumulated other comprehensive loss. See Note 15, “Financial Instruments.”
	In the three months ended September 28, 2013, foreign currency translation adjustments relate primarily to the Euro. In the nine months ended September 28, 2013, foreign currency translation adjustments relate primarily to the Euro, the Brazilian real, the Chinese renminbi and the Indian rupee.
			Three Months Ended September 29, 2012									Nine Months Ended September 29, 2012
			Equity			Attributable			Non-			Equity			Attributable			Non-
						to Lear			controlling						to Lear			controlling
						Corporation			Interests						Corporation			Interests
						Stockholders									Stockholders
	Beginning equity balance		$	2,700.50		$	2,565.50		$	135		$	2,561.10		$	2,436.40		$	124.7
	Stock-based compensation transactions			8.8			8.8			—			22.8			22.8			—
	Repurchase of common stock			(50.1	)		(50.1	)		—			(172.6	)		(172.6	)		—
	Dividends declared to Lear Corporation stockholders			(13.9	)		(13.9	)		—			(42.3	)		(42.3	)		—
	Dividends paid to noncontrolling interests			—			—			—			(4.3	)		—			(4.3	)
	Acquisition of noncontrolling interests			(17.4	)		(9.3	)		(8.1	)		(23.6	)		(11.5	)		(12.1	)
	Comprehensive income:
	Net income			128.1			121.4			6.7			427.1			400.9			26.2
	Other comprehensive income (loss), net of tax:
	Defined benefit plan adjustments (3)			2.6			2.6			—			0.8			0.8			—
	Derivative instruments and hedging activities (4)			18			18			—			54			54			—
	Foreign currency translation adjustments			25.6			24.4			1.2			(20.8	)		(21.1	)		0.3
	Other comprehensive income			46.2			45			1.2			34			33.7			0.3
	Comprehensive income			174.3			166.4			7.9			461.1			434.6			26.5
	Ending equity balance		$	2,802.20		$	2,667.40		$	134.8		$	2,802.20		$	2,667.40		$	134.8
	-3	Includes comprehensive income of $2.5 million and $8.1 million for the three and nine months ended September 29, 2012, respectively, reclassified from accumulated other comprehensive loss. See Note 8, “Pension and Other Postretirement Benefit Plans.”
	-4	Includes comprehensive income (loss) of ($0.3) million and $5.8 million for the three and nine months ended September 29, 2012, respectively, reclassified from accumulated other comprehensive loss. See Note 15, “Financial Instruments.”
	In the three months ended September 29, 2012, foreign currency translation adjustments relate primarily to the Euro, the Chinese renminbi and the British pound sterling. In the nine months ended September 29, 2012, foreign currency translation adjustments relate primarily to the Euro and the Brazilian real.
	Lear Corporation Stockholders’ Equity
	Common Stock Share Repurchase Program —
	In January 2013, the Company’s Board of Directors authorized an increase of $800 million to the Company’s existing common stock share repurchase program, which permits the discretionary repurchase of the Company’s common stock, to provide for aggregate repurchases of $1.5 billion and extended the term of the program to January 10, 2016. In February 2013, the Board of Directors authorized the Company to increase the pace of its common stock share repurchase program in order to complete $600 million of share repurchases in 2013. Subsequent to this action, the Company received notice from certain of its stockholders, Marcato Capital Management LLC, Oskie Capital Management and their affiliates (together, the “Marcato-Oskie Group”), that they intended to nominate three directors for election and propose certain other business at the Company’s 2013 annual meeting of stockholders. Following discussions with the Marcato-Oskie Group and continued review of the Company’s capital structure by the Board of Directors, in April 2013, the Company and the Marcato-Oskie Group entered into an agreement pursuant to which, among other things, the Marcato-Oskie Group agreed to withdraw its director nominees, the Company agreed to appoint a ninth director who is mutually acceptable to the Company and the Marcato-Oskie Group, as promptly as practicable following the Company’s 2013 annual meeting of stockholders, and the Board of Directors authorized a further acceleration of the Company’s existing common stock share repurchase program so that the program will be completed no later than March 2014. In addition, under the terms of the agreement, the Board of Directors approved a new two-year common stock share repurchase authorization of $750 million to commence immediately following the completion of the current authorization.
	Pursuant to the agreement reached with the Marcato-Oskie Group described above, on April 25, 2013, the Company entered into an accelerated stock repurchase (“ASR”) agreement with a third-party financial institution to repurchase $800 million of its common stock. In the second quarter of 2013, the Company paid $800 million to the financial institution, using cash on-hand, and received an initial delivery of 11,862,836 shares. This initial share delivery represented 80% of the ASR transaction’s value at the then-current price of $53.95 per share. These shares have been included in common stock held in treasury as of the applicable delivery date. The remaining 20% of the ASR transaction’s value, or $160 million, has been included in additional paid-in-capital in the accompanying condensed consolidated balance sheet as of September 28, 2013, and will be transferred to common stock held in treasury upon settlement of the ASR transaction. The ultimate number of shares to be repurchased and the final price paid per share under the ASR transaction will be based on the daily volume weighted average price of the Company’s common stock during the term of the ASR agreement, less an agreed upon discount. At settlement, if the ultimate number of shares to be repurchased exceeds the 11,862,836 shares initially delivered, the Company will receive additional shares from the financial institution. If the ultimate number of shares to be repurchased is less than the 11,862,836 shares initially delivered, the Company has the contractual right to either deliver additional shares or cash equal to the value of those shares to the financial institution. The ASR transaction is expected to be completed no later than March 2014. For further information regarding the Company’s ASR program, see Item 2, “Management’s Discussion and Analysis of Financial Condition and Results of Operations — Liquidity and Capital Resources — Capitalization — Common Stock Share Repurchase Program.”
	After completion of the ASR transaction, the Company will have a remaining repurchase authorization of $750 million under its common stock share repurchase program. The Company may implement these share repurchases through a variety of methods, including open market purchases, accelerated stock repurchase programs and structured repurchase transactions. The extent to which the Company will repurchase its outstanding common stock and the timing of such repurchases will depend upon its financial condition, prevailing market conditions, alternative uses of capital and other factors. In addition, the Company’s amended and restated credit facility and the indenture governing the 2018 Notes and the 2020 Notes place certain limitations on the Company’s ability to repurchase its common shares.
	Inclusive of the $800 million ASR transaction, the Company has paid $1.5 billion, in aggregate, for repurchases of its outstanding common stock, excluding commissions and related fees, since the first quarter of 2011. In the first nine months of 2013, the Company paid $1.0 billion, in aggregate, for repurchases of its outstanding common stock (15,533,758 shares repurchased, including the initial delivery of shares under the ASR transaction, at an average purchase price of $54.08, excluding commissions and fees). In the first nine months of 2012, the Company paid $172.6 million, in aggregate, for repurchases of its outstanding common stock (4,200,151 shares repurchased at an average purchase price of $41.10 per share, excluding commissions).
	In addition to shares repurchased under the Company’s common stock share repurchase program described above, the Company classified shares withheld from the settlement of the Company’s restricted stock unit awards to cover minimum tax withholding requirements as common stock held in treasury in the accompanying condensed consolidated balance sheets as of September 28, 2013 and December 31, 2012.
	Pursuant to the agreement reached with the Marcato-Oskie Group described above, on September 26, 2013, the Company appointed Richard H. Bott to the Board of Directors of the Company.
	Quarterly Dividend — In the first nine months of 2013 and 2012, the Company’s Board of Directors declared quarterly cash dividends of $0.17 and $0.14 per share of common stock, respectively. In the first nine months of 2013, dividends declared and paid totaled $44.8 million. In the first nine months of 2012, declared dividends totaled $42.3 million, and dividends paid totaled $40.9 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 2013 and 2012, the Company acquired noncontrolling interests in certain of its consolidated subsidiaries.

Legal_and_Other_Contingencies

Legal and Other Contingencies	9 Months Ended
	Sep. 28, 2013
Legal and Other Contingencies	(13) Legal and Other Contingencies
	As of September 28, 2013 and December 31, 2012, the Company had recorded reserves for pending legal disputes, including commercial disputes and other matters, of $14.5 million and $12.8 million, respectively. Such reserves reflect amounts recognized in accordance with GAAP and typically exclude the cost of legal representation. Product liability and warranty reserves are recorded separately from legal reserves, as described below.
	On October 5, 2011, a plaintiff filed a putative class action complaint in the United States District Court for the Eastern District of Michigan against the Company and several other global suppliers of automotive wire harnesses alleging violations of federal and state antitrust and related laws. Since that time, a number of other plaintiffs have filed substantially similar class action complaints against the Company and these and other suppliers and individuals in a number of different federal district courts, and it is possible that additional similar lawsuits may be filed in the future. Plaintiffs purport to be direct and indirect purchasers of automotive wire harnesses supplied by the Company and/or the other defendants during the relevant period. The complaints allege that the defendants conspired to fix prices at which automotive wire harnesses were sold and that this had an anticompetitive effect upon interstate commerce in the United States. The complaints further allege that defendants fraudulently concealed their alleged conspiracy. The plaintiffs in these proceedings seek injunctive relief and recovery of an unspecified amount of damages, as well as costs and expenses relating to the proceedings, including attorneys’ fees. On February 7, 2012, the Judicial Panel on Multidistrict Litigation entered an order transferring and coordinating the various civil actions, for pretrial purposes, into one proceeding in the United States District Court for the Eastern District of Michigan. On May 14, 2012, three purported classes of plaintiffs — direct purchasers of automotive wire harnesses; automotive dealers that indirectly purchased automotive wire harnesses or vehicles containing such harnesses; and indirect purchasers that purchased or leased vehicles containing automotive wire harnesses (or purchased replacement automotive wire harnesses for their vehicles) — filed consolidated amended complaints in the consolidated proceeding. With respect to the Company, the consolidated amended complaints are substantially similar to the individual complaints that had been filed in the various jurisdictions. On July 13, 2012, the Company filed a motion to have these actions dismissed. On June 6, 2013, the District Court entered an order denying the Company’s motion to dismiss and, on September 6, 2013, denied the Company’s motion to certify the June 6, 2013 order for interlocutory appeal.
	Beginning in early 2012, single putative class action complaints were filed in the Superior Courts of Justice in Ontario, Quebec and British Columbia against the Company and several other global suppliers of automotive wire harnesses alleging violations of Canadian laws related to competition. The allegations in the complaints are substantially similar to those complaints that have been filed in the United States.
	On November 17, 2011, the Company filed a motion with the United States Bankruptcy Court for the Southern District of New York seeking entry of an order enforcing the Company’s 2009 Plan of Reorganization and directing dismissal of the pending class action complaints. The bankruptcy court heard oral argument on the motion and, on February 10, 2012, ruled that claims against the Company alleging violation of antitrust law are enjoined to the extent that they arose prior to the Company’s emergence from Chapter 11 bankruptcy proceedings on November 9, 2009. The bankruptcy court further held that the District Court was the appropriate forum to address antitrust claims arising after the Company’s emergence from Chapter 11 bankruptcy proceedings. The Company appealed the bankruptcy court’s decision on this issue, and in November 2012, the appellate court ruled in favor of the Company and remanded for consideration by the bankruptcy court the possible effects of certain alleged antitrust claims arising after November 9, 2009. This issue was stayed by the bankruptcy court until a decision was entered with respect to the Company’s motion to dismiss the underlying class action complaints in the United States District Court for the Eastern District of Michigan. Following the District Court’s June 6, 2013 order denying the Company’s motion to dismiss, the Company renewed its request that the bankruptcy court enjoin the antitrust class action plaintiffs, and any similarly situated potential plaintiffs, from seeking damages against the Company for the period prior to November 9, 2009. The bankruptcy court heard oral argument on this matter on September 10, 2013, and the Company awaits a decision.
	The ultimate outcome of this litigation, and consequently, an estimate of the possible loss, if any, related to this litigation, cannot reasonably be determined at this time. However, the Company believes the plaintiffs’ allegations against it are without merit and intends to continue to vigorously defend itself in these proceedings.
	Commercial Disputes
	The Company is involved from time to time in legal proceedings and claims, including, without limitation, commercial or contractual disputes with its customers, suppliers and competitors. These disputes vary in nature and are usually resolved by negotiations between the parties.
	Product Liability and Warranty Matters
	In the event that use of the Company’s products results in, or is alleged to result in, bodily injury and/or property damage or other losses, the Company may be subject to product liability lawsuits and other claims. Such lawsuits generally seek compensatory damages, punitive damages and attorneys’ fees and costs. In addition, the Company is a party to warranty-sharing and other agreements with certain of its customers related to its products. These customers may pursue claims against the Company for contribution of all or a portion of the amounts sought in connection with product liability and warranty claims. The Company can provide no assurances that it will not experience material claims in the future or that it will not incur significant costs to defend such claims. In addition, if any of the Company’s products are, or are alleged to be, defective, the Company may be required or requested by its customers to participate in a recall or other corrective action involving such products. Certain of the Company’s customers have asserted claims against the Company for costs related to recalls or other corrective actions involving its products.
	In certain instances, allegedly defective products may be supplied by Tier 2 suppliers. The Company may seek recovery from its suppliers of materials or services included within the Company’s products that are associated with product liability and warranty claims. The Company carries insurance for certain legal matters, including product liability claims, but such coverage may be limited. The Company does not maintain insurance for product warranty or recall matters. Future dispositions with respect to the Company’s product liability claims that were subject to compromise under the Chapter 11 bankruptcy proceedings will be satisfied out of a common stock and warrant reserve established for that purpose.
	The Company records product warranty reserves based on its individual customer agreements. Product warranty reserves are recorded for known warranty issues when liability for such issues is probable and related amounts are reasonably estimable.
	A summary of the changes in reserves for product liability and warranty claims for the nine months ended September 28, 2013, is shown below (in millions):
	Balance as of January 1, 2013	$	22.7
	Expense, net (including changes in estimates)		9.1
	Settlements		(5.1	)
	Foreign currency translation and other		(0.1	)
	Balance as of September 28, 2013	$	26.6
	Environmental Matters
	The Company is subject to local, state, federal and foreign laws, regulations and ordinances which govern activities or operations that may have adverse environmental effects and which impose liability for clean-up costs resulting from past spills, disposals or other releases of hazardous wastes and environmental compliance. The Company’s policy is to comply with all applicable environmental laws and to maintain an environmental management program based on ISO 14001 to ensure compliance with this standard. However, the Company currently is, has been and in the future may become the subject of formal or informal enforcement actions or procedures.
	The Company has been named as a potentially responsible party at several third-party landfill sites and is engaged in the cleanup of hazardous waste at certain sites owned, leased or operated by the Company, including several properties acquired in its 1999 acquisition of UT Automotive, Inc. (“UT Automotive”). Certain present and former properties of UT Automotive are subject to environmental liabilities which may be significant. The Company obtained agreements and indemnities with respect to certain environmental liabilities from United Technologies Corporation (“UTC”) in connection with the Company’s acquisition of UT Automotive. UTC manages and directly funds these environmental liabilities pursuant to its agreements and indemnities with the Company.
	As of September 28, 2013 and December 31, 2012, the Company had recorded environmental reserves of $5.1 million and $5.2 million, respectively. The Company does not believe that the environmental liabilities associated with its current and former properties will have a material adverse impact on its business, financial condition, results of operations or cash flows; however, no assurances can be given in this regard.
	Other Matters
	The Company is involved from time to time in various other legal proceedings and claims, including, without limitation, intellectual property matters, tax claims and employment matters. Although the outcome of any legal matter cannot be predicted with certainty, the Company does not believe that any of these other legal proceedings or claims in which the Company is currently involved, either individually or in the aggregate, will have a material adverse impact on its business, financial condition, results of operations or cash flows. However, no assurances can be given in this regard.
	Although the Company records reserves for legal disputes, product liability and warranty claims and environmental and other matters in accordance with GAAP, the ultimate outcomes of these matters are inherently uncertain. Actual results may differ significantly from current estimates.
	Insurance Recoveries
	The Company has incurred losses and incremental costs related to the destruction of assets caused by a fire at one of its European production facilities in the third quarter of 2011. During the fourth quarter of 2012, the Company reached a settlement for the recovery of such costs under applicable insurance policies. Anticipated proceeds from insurance recoveries related to losses and incremental costs that have been incurred (“loss recoveries”) are recognized when receipt is probable. Anticipated proceeds from insurance recoveries in excess of the net book value of destroyed property, plant and equipment (“insurance gain contingencies”) are recognized when all contingencies related to the claim have been resolved. Loss recoveries related to the destruction of inventory and incremental costs are included in costs of sales, and loss recoveries and insurance gain contingencies related to the destruction of property, plant and equipment are included in other expense, net. Cash proceeds related to the destruction of inventory and incremental costs are included in cash flows from operating activities, and cash proceeds related to the destruction of property, plant and equipment are included in cash flows from investing activities.
	Since the fire in the third quarter of 2011, the Company incurred cumulative losses and incremental costs of $65.7 million ($7.3 million incurred in the nine months ended September 28, 2013; and $9.6 million and $27.4 million incurred in the three and nine months ended September 29, 2012, respectively). The Company also recognized in cost of sales cumulative recoveries of $59.1 million ($5.8 million and $26.0 million recognized in the three and nine months ended September 29, 2012, respectively) and in other expense cumulative recoveries and gains of $29.9 million ($7.2 million and $12.3 million recognized in the three and nine months ended September 29, 2012, respectively). In addition, the Company received cumulative cash proceeds of $89.0 million ($10.0 million and $37.8 million received in the first nine months of 2013 and 2012, respectively), of which $59.1 million ($2.9 million and $26.4 million received in the first nine months of 2013 and 2012, respectively) has been reflected in cash flows from operating activities and $29.9 million ($7.1 million and $11.4 million received in the first nine months of 2013 and 2012, respectively) has been reflected in cash flows from investing activities.

Segment_Reporting

Segment Reporting	9 Months Ended
	Sep. 28, 2013
Segment Reporting	(14) Segment Reporting
	The Company has two reportable operating segments: seating, which includes seats and related components, such as seat structures and mechanisms, seat covers, seat foam and headrests, and electrical power management systems (“EPMS”), which includes electrical distribution systems for both traditional powertrain vehicles, as well as high-power for hybrid and electric vehicles. Key components of electrical distribution systems include wiring harnesses, terminals and connectors, junction boxes, electronic control modules and wireless control devices, such as key fobs. The other category includes unallocated costs related to corporate headquarters, regional headquarters and the elimination of intercompany activities, none of which meets the requirements for being classified as an operating segment.
	The Company evaluates the performance of its operating segments based primarily on (i) revenues from external customers, (ii) pretax income before equity in net income of affiliates, interest expense and other expense (“segment earnings”) and (iii) cash flows, being defined as segment earnings less capital expenditures plus depreciation and amortization. A summary of revenues from external customers and other financial information by reportable operating segment is shown below (in millions):
			Three Months Ended September 28, 2013
			Seating		EPMS		Other			Consolidated
	Revenues from external customers		$	2,891.70	$	1,026.00	$	—		$	3,917.70
	Segment earnings (1)			142.8		111.6		(61.4	)		193
	Depreciation and amortization			46.7		24.1		2.1			72.9
	Capital expenditures			67.3		33.9		1.6			102.8
	Total assets			4,862.50		1,728.90		1,872.80			8,464.20
			Three Months Ended September 29, 2012
			Seating		EPMS		Other			Consolidated
	Revenues from external customers		$	2,661.60	$	877	$	—		$	3,538.60
	Segment earnings (1)			154.8		65.2		(50.4	)		169.6
	Depreciation and amortization			40.7		20.3		2.3			63.3
	Capital expenditures			83.7		35.6		0.8			120.1
	Total assets			4,414.60		1,476.80		1,570.90			7,462.30
			Nine Months Ended September 28, 2013
			Seating		EPMS		Other			Consolidated
	Revenues from external customers		$	8,872.60	$	3,105.30	$	—		$	11,977.90
	Segment earnings (1)			450.7		295.5		(177.8	)		568.4
	Depreciation and amortization			133.4		69.2		5.7			208.3
	Capital expenditures			214.8		107.4		7			329.2
	Total assets			4,862.50		1,728.90		1,872.80			8,464.20
			Nine Months Ended September 29, 2012
			Seating		EPMS		Other			Consolidated
	Revenues from external customers		$	8,268.80	$	2,578.80	$	—		$	10,847.60
	Segment earnings (1)			524.2		176.4		(154.2	)		546.4
	Depreciation and amortization			109.9		57.2		6.5			173.6
	Capital expenditures			186.4		108.8		5.3			300.5
	Total assets			4,414.60		1,476.80		1,570.90			7,462.30
	(1)	See definition above.
	For the three months ended September 28, 2013, segment earnings include restructuring charges of $10.9 million, $0.6 million and $0.2 million in the seating and EPMS segments and in the other category, respectively. For the nine months ended September 28, 2013, segment earnings include restructuring charges of $29.8 million, $7.8 million and $5.3 million in the seating and EPMS segments and in the other category, respectively. For the three months ended September 29, 2012, segment earnings include restructuring charges (credits) of $2.2 million, $0.8 million and ($0.1) million in the seating and EPMS segments and in the other category, respectively. For the nine months ended September 29, 2012, segment earnings include restructuring charges of $8.5 million, $2.4 million and $0.2 million in the seating and EPMS segments and in the other category, respectively. See Note 2, “Restructuring.”
	A reconciliation of segment earnings to consolidated income before provision for income taxes and equity in net income of affiliates is shown below (in millions):
			Three Months Ended				Nine Months Ended
			September 28,		September 29,		September 28,			September 29,
			2013		2012		2013			2012
	Segment earnings		$	193	$	169.6	$	568.4		$	546.4
	Interest expense			17.5		13.7		51.6			40.2
	Other expense, net			16.8		1.5		37.8			12
	Consolidated income before provision for income taxes and equity in net income of affiliates		$	158.7	$	154.4	$	479		$	494.2

Financial_Instruments

Financial Instruments	9 Months Ended
	Sep. 28, 2013
Financial Instruments	(15) Financial Instruments
	The carrying values of the Company’s debt instruments vary from their fair values. The fair values were determined by reference to the quoted market prices of these securities (Level 2 input based on the GAAP fair value hierarchy). As of September 28, 2013, the aggregate carrying value of the Company’s Notes was $1,057.0 million, as compared to an estimated aggregate fair value of $1,070.6 million. As of December 31, 2012, the aggregate carrying value of the Notes was $626.3 million, as compared to an estimated aggregate fair value of $696.6 million.
	Derivative Instruments and Hedging Activities
	The Company has used derivative financial instruments, including forwards, futures, options, swaps and other derivative contracts to reduce the effects of fluctuations in foreign exchange rates, interest rates and commodity prices and the resulting variability of the Company’s operating results. The Company is not a party to leveraged derivatives. On the date that a derivative contract is entered into, the Company designates the derivative as either (1) a hedge of the exposure to changes in the fair value of a recognized asset or liability or of an unrecognized firm commitment (a fair value hedge), (2) a hedge of the exposure of a forecasted transaction or of the variability in the cash flows of a recognized asset or liability (a cash flow hedge) or (3) a hedge of a net investment in a foreign operation (a net investment hedge).
	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.
	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 Chinese renminbi, Thai baht and the Canadian dollar. As of September 28, 2013 and December 31, 2012, contracts designated as cash flow hedges with $762.2 million and $836.4 million, respectively, of notional amount were outstanding with maturities of less than 18 months and 17 months, respectively. As of September 28, 2013 and December 31, 2012, the fair value of these contracts was approximately $0.2 million and $19.9 million, respectively. As of September 28, 2013 and December 31, 2012, other foreign currency derivative contracts that did not qualify for hedge accounting with $124.2 million and $23.4 million, respectively, of notional amount were outstanding. These foreign currency derivative contracts consist principally of hedges of cash transactions of up to 12 months, hedges of intercompany loans and hedges of certain other balance sheet exposures. As of September 28, 2013 and December 31, 2012, the fair value of these contracts was approximately $1.3 million and approximately zero, respectively.
	The fair value of outstanding foreign currency derivative contracts and the related classification in the accompanying condensed consolidated balance sheets as of September 28, 2013 and December 31, 2012, are shown below (in millions):
		September 28,				December 31,
		2013				2012
	Contracts qualifying for hedge accounting:
	Other current assets	$	8.1			$	22.3
	Other long-term assets		0.9				0.5
	Other current liabilities		(6.9	)			(2.8	)
	Other long-term liabilities		(1.9	)			(0.1	)
			0.2				19.9
	Contracts not qualifying for hedge accounting:
	Other current assets		1.7				0.1
	Other current liabilities		(0.4	)			(0.1	)
			1.3				—
		$	1.5			$	19.9
	Pretax amounts related to foreign currency derivative contracts that were recognized in and reclassified from accumulated other comprehensive loss are shown below (in millions):
		Three Months Ended							Nine Months Ended
		September 28,				September 29,			September 28,			September 29,
		2013				2012			2013			2012
	Contracts qualifying for hedge accounting:
	Gains recognized in accumulated other comprehensive loss	$	1			$	18.3		$	7.4		$	48.1
	(Gains) losses reclassified from accumulated other comprehensive loss		(8.3	)			(0.3	)		(27.1	)		5.6
	Comprehensive income (loss)	$	(7.3	)		$	18		$	(19.7	)	$	53.7
	For the three and nine months ended September 28, 2013, net sales includes gains of $1.3 million and $2.7 million, respectively, reclassified from accumulated other comprehensive loss related to foreign currency derivative contracts. For the three and nine months ended September 29, 2012, net sales includes gains of $0.2 million and $0.7 million, respectively, reclassified from accumulated other comprehensive loss related to foreign currency derivative contracts. For the three and nine months ended September 28, 2013, cost of sales includes gains of $7.0 million and $24.4 million, respectively, reclassified from accumulated other comprehensive loss related to foreign currency derivative contracts. For the three and nine months ended September 29, 2012, cost of sales includes gains (losses) of $0.1 million and ($6.3) million, respectively, reclassified from accumulated other comprehensive loss related to foreign currency derivative contracts.
	Interest rate — Historically, the Company used interest rate swap and other derivative contracts to manage its exposure to fluctuations in interest rates. As of September 28, 2013 and December 31, 2012, there were no interest rate contracts outstanding. The Company will continue to evaluate, and may use, derivative financial instruments, including forwards, futures, options, swaps and other derivative contracts to manage its exposures to fluctuations in interest rates in the future.
	Commodity prices — Historically, the Company used derivative instruments to reduce its exposure to fluctuations in certain commodity prices. These derivative instruments are utilized to hedge forecasted inventory purchases and to the extent that they qualify and meet hedge accounting criteria, they are accounted for as cash flow hedges. Commodity swap contracts that are not designated as cash flow hedges are marked to market with changes in fair value recognized immediately in the condensed consolidated statements of comprehensive income. As of September 28, 2013 and December 31, 2012, there were no commodity swap contracts outstanding.
	Pretax amounts related to commodity swap contracts that were recognized in and reclassified from accumulated other comprehensive loss are shown below (in millions):
		Nine Months
		Ended
		September 29,
		2012
	Contracts qualifying for hedge accounting:
	Gains recognized in accumulated other comprehensive loss	$	0.1
	Losses reclassified from accumulated other comprehensive loss		0.2
	Comprehensive income	$	0.3
	For the nine months ended September 29, 2012, cost of sales includes losses of $0.2 million reclassified from accumulated other comprehensive loss related to commodity swap contracts.
	As of September 28, 2013 and December 31, 2012, pretax net gains of approximately $0.2 million and $19.9 million, respectively, related to the Company’s derivative instruments and hedging activities were recorded in accumulated other comprehensive loss. During the twelve month period ending September 27, 2014, the Company expects to reclassify into earnings net gains of approximately $1.2 million recorded in accumulated other comprehensive loss as of September 28, 2013. Such gains will be reclassified at the time that the underlying hedged transactions are realized. During the three and nine months ended September 28, 2013 and September 29, 2012, 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 28, 2013 and December 31, 2012, are shown below (in millions):
		September 28, 2013
		Frequency		Asset				Valuation	Level 1			Level 2		Level 3
								Technique
	Foreign currency derivative contracts, net	Recurring		$	1.5			Market/Income	$	—		$	1.5	$	—
		31-Dec-12
		Frequency		Asset				Valuation	Level 1			Level 2		Level 3
								Technique
	Foreign currency derivative contracts, net	Recurring		$	19.9			Market/Income	$	—		$	19.9	$	—
	The Company determines the fair value of its derivative contracts using quoted market prices to calculate the forward values and then discounts such forward values to the present value. The discount rates used are based on quoted bank deposit or swap interest rates. If a derivative contract is in a net liability position, the Company adjusts these discount rates, if required, by an estimate of the credit spread that would be applied by market participants purchasing these contracts from the Company’s counterparties. To estimate this credit spread, the Company uses significant assumptions and factors other than quoted market rates, which would result in the classification of its derivative liabilities within Level 3 of the fair value hierarchy. As of September 28, 2013 and December 31, 2012, there were no derivative contracts that were classified within Level 3 of the fair value hierarchy. In addition, there were no transfers in or out of Level 3 of the fair value hierarchy during the first nine months of 2013.
	Items measured at fair value on a non-recurring basis — The Company measures certain assets and liabilities at fair value on a non-recurring basis, which are not included in the table above. As these non-recurring fair value measurements are generally determined using unobservable inputs, these fair value measurements are classified within Level 3 of the fair value hierarchy. As of September 28, 2013, there were no significant assets or liabilities measured at fair value on a non-recurring basis. As a result of the Guilford acquisition in 2012, Level 3 fair value estimates related to property, plant and equipment of $89.9 million and intangible assets of $56.0 million were recorded in the accompanying condensed consolidated balance sheet as of December 31, 2012. For further information on these fair value measurements, see Note 3, “Acquisition,” to the consolidated financial statements included in the Company’s Annual Report on Form 10-K for the year ended December 31, 2012. For further information on assets measured at fair value on a non-recurring basis, see Note 2, “Restructuring.”

Accounting_Pronouncements

Accounting Pronouncements	9 Months Ended
	Sep. 28, 2013
Accounting Pronouncements	(16) Accounting Pronouncements
	Comprehensive Income
	The Financial Accounting Standards Board (“FASB”) amended ASC 220, “Comprehensive Income,” with ASU 2013-02, “Reporting of Amounts Reclassified Out of Accumulated Other Comprehensive Income,” which requires additional disclosures regarding reclassifications out of accumulated other comprehensive income. The provisions of this update were effective as of January 1, 2013. The effects of adoption were not significant, and the additional required disclosures are included in Note 12, “Comprehensive Income and Equity.”
	Offsetting
	The FASB issued ASU 2011-11, “Disclosures about Offsetting Assets and Liabilities,” which requires additional disclosures regarding offsetting and related arrangements. The issuance of ASU 2013-01, “Clarifying the Scope of Disclosures about Offsetting Assets and Liabilities,” limited the scope of ASU 2011-11 to derivatives, repurchase agreements and securities lending transactions to the extent that they are offset in the financial statements or subject to an enforceable master netting or similar agreement. The provisions of these updates were effective as of January 1, 2013. The effects of adoption were not significant, and the additional required disclosures are included in Note 15, “Financial Instruments.”
	Cumulative Translation Adjustments
	The FASB issued ASU 2013-05, “Parent’s Accounting for Cumulative Translation Adjustment upon Derecognition of Certain Subsidiaries or Groups of Assets within a Foreign Entity or of an Investment in a Foreign Entity,” which amends ASC 830, “Foreign Currency Matters.” This ASU clarifies the accounting for cumulative translation adjustments when an entity ceases to have a controlling financial interest in a foreign subsidiary. The provisions of this update are effective as of January 1, 2014. The Company is currently evaluating the impact of this update.
	Presentation of Unrecognized Tax Benefits
	The FASB issued ASU 2013-11, “Presentation of an Unrecognized Tax Benefit When a Net Operating Loss Carryforward, a Similar Tax Loss, or a Tax Credit Carryforward Exists,” which amends ASC 740, “Income Taxes.” This ASU requires that a liability related to an unrecognized tax benefit be offset against a deferred tax asset for a net operating loss carryforward, a similar tax loss or a tax credit carryforward if certain criteria are met. The provisions of this update are effective as of January 1, 2014. The Company is currently evaluating the impact of this update.

Supplemental_Guarantor_Condens

Supplemental Guarantor Condensed Consolidating Financial Statements	9 Months Ended
	Sep. 28, 2013
Supplemental Guarantor Condensed Consolidating Financial Statements	(17) Supplemental Guarantor Condensed Consolidating Financial Statements
		September 28, 2013
		Lear			Guarantors			Non-			Eliminations			Consolidated
								guarantors
		(Unaudited; in millions)
	ASSETS
	CURRENT ASSETS:
	Cash and cash equivalents	$	210.8		$	0.1		$	673.1		$	—		$	884
	Accounts receivable		60.5			488.7			2,047.70			—			2,596.90
	Inventories		5.6			285.2			548.4			—			839.2
	Other		133.9			69.6			480			—			683.5
	Total current assets		410.8			843.6			3,749.20			—			5,003.60
	LONG-TERM ASSETS:
	Property, plant and equipment, net		94.7			309.7			1,135.60			—			1,540.00
	Goodwill		23.5			401			328.6			—			753.1
	Investments in subsidiaries		1,652.40			1,291.70			—			(2,944.1	)		—
	Other		726.2			75.1			366.2			—			1,167.50
	Total long-term assets		2,496.80			2,077.50			1,830.40			(2,944.1	)		3,460.60
	Total assets	$	2,907.60		$	2,921.10		$	5,579.60		$	(2,944.1	)	$	8,464.20
	LIABILITIES AND EQUITY
	CURRENT LIABILITIES:
	Accounts payable and drafts	$	110.4		$	652.3		$	1,792.20		$	—		$	2,554.90
	Accrued liabilities		104.7			157.1			932.9			—			1,194.70
	Total current liabilities		215.1			809.4			2,725.10			—			3,749.60
	LONG-TERM LIABILITIES:
	Long-term debt		1,057.00			—			—			—			1,057.00
	Intercompany accounts, net		(1,367.0	)		467.5			899.5			—			—
	Other		189			240.4			308.2			—			737.6
	Total long-term liabilities		(121.0	)		707.9			1,207.70			—			1,794.60
	EQUITY:
	Lear Corporation stockholders’ equity		2,813.50			1,403.80			1,540.30			(2,944.1	)		2,813.50
	Noncontrolling interests		—			—			106.5			—			106.5
	Equity		2,813.50			1,403.80			1,646.80			(2,944.1	)		2,920.00
	Total liabilities and equity	$	2,907.60		$	2,921.10		$	5,579.60		$	(2,944.1	)	$	8,464.20
		December 31, 2012
		Lear			Guarantors			Non-			Eliminations			Consolidated
								guarantors
		(In millions)
	ASSETS
	CURRENT ASSETS:
	Cash and cash equivalents	$	481.4		$	0.1		$	920.7		$	—		$	1,402.20
	Accounts receivable		47.7			358.4			1,634.60			—			2,040.70
	Inventories		5.2			264.3			457.6			—			727.1
	Other		162.9			70.2			470.4			—			703.5
	Total current assets		697.2			693			3,483.30			—			4,873.50
	LONG-TERM ASSETS:
	Property, plant and equipment, net		91.5			273.3			1,038.30			—			1,403.10
	Goodwill		23.5			400.8			322.2			—			746.5
	Investments in subsidiaries		1,494.70			1,287.80			—			(2,782.5	)		—
	Other		769.9			67.5			333.6			—			1,171.00
	Total long-term assets		2,379.60			2,029.40			1,694.10			(2,782.5	)		3,320.60
	Total assets	$	3,076.80		$	2,722.40		$	5,177.40		$	(2,782.5	)	$	8,194.10
	LIABILITIES AND EQUITY
	CURRENT LIABILITIES:
	Accounts payable and drafts	$	114.3		$	555.2		$	1,563.50		$	—		$	2,233.00
	Accrued liabilities		124.7			192.8			666.4			—			983.9
	Total current liabilities		239			748			2,229.90			—			3,216.90
	LONG-TERM LIABILITIES:
	Long-term debt		626.3			—			—			—			626.3
	Intercompany accounts, net		(1,471.3	)		447.6			1,023.70			—			—
	Other		195.7			179.5			363.5			—			738.7
	Total long-term liabilities		(649.3	)		627.1			1,387.20			—			1,365.00
	EQUITY:
	Lear Corporation stockholders’ equity		3,487.10			1,347.30			1,435.20			(2,782.5	)		3,487.10
Noncontrolling interests		—			—			125.1			—			125.1
Equity		3,487.10			1,347.30			1,560.30			(2,782.5	)		3,612.20
Total liabilities and equity	$	3,076.80		$	2,722.40		$	5,177.40		$	(2,782.5	)	$	8,194.10
	For the Three Months Ended September 28, 2013
	Lear			Guarantors			Non-			Eliminations			Consolidated
							guarantors
	(Unaudited; in millions)
Net sales	$	105.2		$	1,557.80		$	3,351.60		$	(1,096.9	)	$	3,917.70
Cost of sales		132.6			1,411.20			3,140.60			(1,096.9	)		3,587.50
Selling, general and administrative expenses		43			17.3			68.3			—			128.6
Amortization of intangible assets		0.5			1.2			6.9			—			8.6
Intercompany charges		0.2			—			(0.2	)		—			—
Interest expense		11.9			6			(0.4	)		—			17.5
Other intercompany (income) expense, net		(45.7	)		33.6			12.1			—			—
Other expense, net		0.6			0.2			16			—			16.8
Consolidated income before income taxes and equity in net income of affiliates and subsidiaries		(37.9	)		88.3			108.3			—			158.7
Provision for income taxes		(11.2	)		31.7			30.7			—			51.2
Equity in net income of affiliates		(0.1	)		(0.3	)		(8.8	)		—			(9.2	)
Equity in net income of subsidiaries		(139.4	)		(39.1	)		—			178.5			—
Consolidated net income		112.8			96			86.4			(178.5	)		116.7
Less: Net income attributable to noncontrolling interests		—			—			3.9			—			3.9
Net income attributable to Lear	$	112.8		$	96		$	82.5		$	(178.5	)	$	112.8
Consolidated comprehensive income	$	144.2		$	91		$	122.8		$	(209.7	)	$	148.3
Less: Comprehensive income attributable to noncontrolling interests		—			—			4.1			—			4.1
Comprehensive income attributable to Lear	$	144.2		$	91		$	118.7		$	(209.7	)	$	144.2
	For the Three Months Ended September 29, 2012
	Lear			Guarantors			Non-			Eliminations			Consolidated
							guarantors
	(Unaudited; in millions)
Net sales	$	119.1		$	1,431.40		$	2,992.70		$	(1,004.6	)	$	3,538.60
Cost of sales		126.6			1,282.80			2,842.50			(1,004.6	)		3,247.30
Selling, general and administrative expenses		35.9			43.7			33.8			—			113.4
Amortization of intangible assets		0.4			1.4			6.5			—			8.3
Intercompany charges		0.5			0.3			(0.8	)		—			—
Interest expense		0.8			4.1			8.8			—			13.7
Other intercompany (income) expense, net		(67.5	)		45.1			22.4			—			—
Other expense, net		3.5			0.1			(2.1	)		—			1.5
Consolidated income before income taxes and equity in net income of affiliates and subsidiaries		18.9			53.9			81.6			—			154.4
Provision for income taxes		2.5			(1.3	)		28.1			—			29.3
Equity in net income of affiliates		4.5			(0.6	)		(6.9	)		—			(3.0	)
Equity in net income of subsidiaries		(109.5	)		(24.0	)		—			133.5			—
Consolidated net income		121.4			79.8			60.4			(133.5	)		128.1
Less: Net income attributable to noncontrolling interests		—			—			6.7			—			6.7
Net income attributable to Lear	$	121.4		$	79.8		$	53.7		$	(133.5	)	$	121.4
Consolidated comprehensive income	$	166.4		$	104.8		$	91.9		$	(188.8	)	$	174.3
Less: Comprehensive income attributable to noncontrolling interests		—			—			7.9			—			7.9
Comprehensive income attributable to Lear	$	166.4		$	104.8		$	84		$	(188.8	)	$	166.4
	For the Nine Months Ended September 28, 2013
	Lear			Guarantors			Non-			Eliminations			Consolidated
							guarantors
	(Unaudited; in millions)
Net sales	$	352.4		$	4,701.30		$	10,326.70		$	(3,402.5	)	$	11,977.90
Cost of sales		429.9			4,277.40			9,692.80			(3,402.5	)		10,997.60
Selling, general and administrative expenses		121.7			49.2			215.2			—			386.1
Amortization of intangible assets		1.3			3.6			20.9			—			25.8
Intercompany charges		0.9			0.3			(1.2	)		—			—
Interest expense		36			18.1			(2.5	)		—			51.6
Other intercompany (income) expense, net		(170.8	)		97.7			73.1			—			—
Other expense, net		6.8			1			30			—			37.8
Consolidated income before income taxes and equity in net income of affiliates and subsidiaries		(73.4	)		254			298.4			—			479
Provision for income taxes		(23.6	)		92.3			61.5			—			130.2
Equity in net income of affiliates		(0.8	)		(0.4	)		(25.9	)		—			(27.1	)
Equity in net income of subsidiaries		(407.6	)		(120.3	)		—			527.9			—
Consolidated net income		358.6			282.4			262.8			(527.9	)		375.9
Less: Net income attributable to noncontrolling interests		—			—			17.3			—			17.3
Net income attributable to Lear	$	358.6		$	282.4		$	245.5		$	(527.9	)	$	358.6
Consolidated comprehensive income	$	338.5		$	270.4		$	254.7		$	(506.9	)	$	356.7
Less: Comprehensive income attributable to noncontrolling interests		—			—			18.2			—			18.2
Comprehensive income attributable to Lear	$	338.5		$	270.4		$	236.5		$	(506.9	)	$	338.5
	For the Nine Months Ended September 29, 2012
	Lear			Guarantors			Non-			Eliminations			Consolidated
							guarantors
	(Unaudited; in millions)
Net sales	$	379.9		$	4,320.20		$	9,340.60		$	(3,193.1	)	$	10,847.60
Cost of sales		423.9			3,931.20			8,769.90			(3,193.1	)		9,931.90
Selling, general and administrative expenses		108.8			68.5			169.5			—			346.8
Amortization of intangible assets		1.2			1.9			19.4			—			22.5
Intercompany charges		3.6			1.3			(4.9	)		—			—
Interest expense		3			15.9			21.3			—			40.2
Other intercompany (income) expense, net		(255.3	)		168.9			86.4			—			—
Other expense, net		2.4			0.6			9			—			12
Consolidated income before income taxes and equity in net income of affiliates and subsidiaries		92.3			131.9			270			—			494.2
Provision for income taxes		8.4			0.2			91.8			—			100.4
Equity in net income of affiliates		(13.1	)		(2.0	)		(18.2	)		—			(33.3	)
Equity in net income of subsidiaries		(303.9	)		(129.8	)		—			433.7			—
Consolidated net income		400.9			263.5			196.4			(433.7	)		427.1
Less: Net income attributable to noncontrolling interests		—			—			26.2			—			26.2
Net income attributable to Lear	$	400.9		$	263.5		$	170.2		$	(433.7	)	$	400.9
Consolidated comprehensive income	$	434.6		$	324.6		$	186.7		$	(484.8	)	$	461.1
Less: Comprehensive income attributable to noncontrolling interests		—			—			26.5			—			26.5
Comprehensive income attributable to Lear	$	434.6		$	324.6		$	160.2		$	(484.8	)	$	434.6
	For the Nine Months Ended September 28, 2013
	Lear			Guarantors			Non-			Eliminations			Consolidated
							guarantors
	(Unaudited; in millions)
Net cash provided by operating activities	$	0.8		$	161.6		$	267.2		$	—		$	429.6
Cash Flows from Investing Activities:
Additions to property, plant and equipment		(13.4	)		(83.7	)		(232.1	)		—			(329.2	)
Insurance proceeds		—			—			7.1			—			7.1
Other, net		44.1			0.1			(3.5	)		—			40.7
Net cash used in investing activities		30.7			(83.6	)		(228.5	)		—			(281.4	)
Cash Flows from Financing Activities:
Proceeds from the issuance of senior notes		500			—			—			—			500
Repurchase of senior notes		(72.1	)		—			—			—			(72.1	)
Payment of debt issuance and other financing costs		(13.4	)		—			—			—			(13.4	)
Repurchase of common stock		(1,000.1	)		—			—			—			(1,000.1	)
Dividends paid to Lear Corporation stockholders		(44.8	)		—			—			—			(44.8	)
Dividends paid to noncontrolling interests		—			—			(33.4	)		—			(33.4	)
Other		(6.3	)		—			(3.4	)		—			(9.7	)
Change in intercompany accounts		334.6			(78.0	)		(256.6	)		—			—
Net cash used in financing activities		(302.1	)		(78.0	)		(293.4	)		—			(673.5	)
Effect of foreign currency translation		—			—			7.1			—			7.1
Net Change in Cash and Cash Equivalents		(270.6	)		—			(247.6	)		—			(518.2	)
Cash and Cash Equivalents as of Beginning of Period		481.4			0.1			920.7			—			1,402.20
Cash and Cash Equivalents as of End of Period	$	210.8		$	0.1		$	673.1		$	—		$	884
	For the Nine Months Ended September 29, 2012
	Lear			Guarantors			Non-			Eliminations			Consolidated
							guarantors
	(Unaudited; in millions)
Net cash provided by operating activities	$	70.1		$	250.1		$	40.5		$	—		$	360.7
Cash Flows from Investing Activities:
Additions to property, plant and equipment		(7.7	)		(75.2	)		(217.6	)		—			(300.5	)
Insurance proceeds		—			—			11.4			—			11.4
Cash paid for acquisitions, net of cash acquired		(243.9	)		—			—			—			(243.9	)
Other, net		(2.1	)		3.8			(4.8	)		—			(3.1	)
Net cash used in investing activities		(253.7	)		(71.4	)		(211.0	)		—			(536.1	)
Cash Flows from Financing Activities:
Repurchase of senior notes		(72.1	)		—			—			—			(72.1	)
Repurchase of common stock		(172.6	)		—			—			—			(172.6	)
Dividends paid to Lear Corporation stockholders		(40.9	)		—			—			—			(40.9	)
Dividends paid to noncontrolling interests		—			—			(4.3	)		—			(4.3	)
Other		2.2			—			(17.6	)		—			(15.4	)
Change in intercompany accounts		48.8			(178.2	)		129.4			—			—
Net cash used in financing activities		(234.6	)		(178.2	)		107.5			—			(305.3	)
Effect of foreign currency translation		—			—			(4.0	)		—			(4.0	)
Net Change in Cash and Cash Equivalents		(418.2	)		0.5			(67.0	)		—			(484.7	)
Cash and Cash Equivalents as of Beginning of Period		820.3			0.1			933.9			—			1,754.30
Cash and Cash Equivalents as of End of Period	$	402.1		$	0.6		$	866.9		$	—		$	1,269.60
Basis of Presentation — Certain of the Company’s domestic 100% owned subsidiaries (the “Guarantors”) have jointly and severally unconditionally guaranteed, on a senior unsecured basis, the performance and the full and punctual payment when due, whether at stated maturity, by acceleration or otherwise, of the Company’s obligations under its revolving credit facility and the indentures governing the Notes, including the Company’s obligations to pay principal, premium, if any, and interest with respect to the Notes. The Notes consist of $280 million in aggregate principal amount at maturity of 7.875% senior unsecured notes due 2018, $280 million in aggregate principal amount at maturity of 8.125% senior unsecured notes due 2020 and $500 million in aggregate principal amount of 4.75% senior unsecured notes due 2023. The Guarantors include Guilford Mills, Inc., Lear Corporation EEDS and Interiors, Lear Mexican Seating Corporation and Lear Operations Corporation. In lieu of providing separate financial statements for the Guarantors, the Company has included the supplemental guarantor condensed consolidating financial statements above. These financial statements reflect the Guarantors listed above for all periods presented. Management does not believe that separate financial statements of the Guarantors are material to investors. Therefore, separate financial statements and other disclosures concerning the Guarantors are not presented.
The 2012 supplemental guarantor condensed consolidating financial statements have been restated to reflect certain changes to the equity investments of the Guarantors.
Distributions — There are no significant restrictions on the ability of the Guarantors to make distributions to the Company.
Selling, General and Administrative Expenses — Corporate and division selling, general and administrative expenses are allocated to the operating subsidiaries based on various factors, which estimate usage of particular corporate and division functions, and in certain instances, other relevant factors, such as the revenues or the number of employees of the Company’s subsidiaries. During the three months ended September 28, 2013 and September 29, 2012, $31.7 million and $23.7 million, respectively, of selling, general and administrative expenses were allocated from Lear. During the nine months ended September 28, 2013 and September 29, 2012, $93.3 million and $73.2 million, respectively, of selling, general and administrative expenses were allocated from Lear.
Long-Term Debt of Lear and the Guarantors — A summary of long-term debt of Lear and the Guarantors on a combined basis is shown below (in millions):
	September 28,			December 31,
	2013			2012
Senior notes	$	1,057.00		$	626.3

Basis_of_Presentation_Policies

Basis of Presentation (Policies)	9 Months Ended
	Sep. 28, 2013
Consolidation	Lear consolidates 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 28, 2013.
Cost of Sales	Cost of sales includes material, labor and overhead costs associated with the manufacture and distribution of the Company’s products. Distribution costs include inbound freight costs, purchasing and receiving costs, inspection costs, warehousing costs and other costs of the Company’s distribution network.
Selling, General and Administrative Expenses	Selling, general and administrative expenses include selling, engineering and development and administrative costs not directly associated with the manufacture and distribution of the Company’s products.
Inventories	Inventories are stated at the lower of cost or market. Cost is determined using the first-in, first-out method. Finished goods and work-in-process inventories include material, labor and manufacturing overhead costs.
Pre-Production Costs Related to Long-Term Supply Arrangement	The Company incurs pre-production engineering and development (“E&D”) and tooling costs related to the products produced for its customers under long-term supply agreements. The Company expenses all pre-production E&D costs for which reimbursement is not contractually guaranteed by the customer. In addition, the Company expenses all pre-production tooling costs related to customer-owned tools for which reimbursement is not contractually guaranteed by the customer or for which the Company does not have a non-cancelable right to use the tooling.
Property, Plant and Equipment, Policy	Property, plant and equipment is stated at cost. Costs associated with the repair and maintenance of the Company’s property, plant and equipment are expensed as incurred. Costs associated with improvements which extend the life, increase the capacity or improve the efficiency or safety of the Company’s property, plant and equipment are capitalized and depreciated over the remaining useful life of the related asset. Depreciable property is depreciated over the estimated useful lives of the assets, using principally the straight-line method.
Impairment of Long-Lived Assets	The Company monitors its long-lived assets for impairment indicators on an ongoing basis in accordance with GAAP. If impairment indicators exist, the Company performs the required impairment analysis by comparing the undiscounted cash flows expected to be generated from the long-lived assets to the related net book values. If the net book value exceeds the undiscounted cash flows, an impairment loss is measured and recognized. The Company does not believe that there were any indicators that would have resulted in long-lived asset impairment charges as of September 28, 2013. The Company will, however, continue to assess the impact of any significant industry events and long-term automotive production estimates on the realization of its long-lived assets.
Impairment of Goodwill	Goodwill is not amortized but is tested for impairment on at least an annual basis. Impairment testing is required more often than annually if an event or circumstance indicates that an impairment is more likely than not to have occurred. In conducting its annual impairment testing, the Company may first perform a qualitative assessment of whether it is more likely than not that a reporting unit’s fair value is less than its carrying amount. If not, no further goodwill impairment testing is required. If it is more likely than not that a reporting unit’s fair value is less than its carrying amount, or if the Company elects not to perform a qualitative assessment of a reporting unit, the Company then compares the fair value of the reporting unit to the related net book value. If the net book value of a reporting unit exceeds its fair value, an impairment loss is measured and recognized. The Company conducts its annual impairment testing as of the first day of its fourth quarter.
Income Taxes	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’s future provision for income taxes will include no tax benefit with respect to losses incurred and no tax expense with respect to income generated in these countries until the respective valuation allowances are eliminated. 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 decisions 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.
Net Income Per Share Attributable to Lear	Basic net income per share attributable to Lear is computed by dividing net income attributable to Lear by the average number of common shares outstanding during the period. Common shares issuable upon the satisfaction of certain conditions pursuant to a contractual agreement, such as those shares contemplated as part of the Company’s emergence from Chapter 11 bankruptcy proceedings, are considered common shares outstanding and are included in the computation of basic net income per share attributable to Lear.
	Diluted net income per share attributable to Lear is computed using the treasury stock method by dividing net income attributable to Lear by the average number of common shares outstanding, including the dilutive effect of common stock equivalents using the average share price during the period.
Product Warranty	The Company records product warranty reserves based on its individual customer agreements. Product warranty reserves are recorded for known warranty issues when liability for such issues is probable and related amounts are reasonably estimable.
Insurance Recoveries	The Company has incurred losses and incremental costs related to the destruction of assets caused by a fire at one of its European production facilities in the third quarter of 2011. During the fourth quarter of 2012, the Company reached a settlement for the recovery of such costs under applicable insurance policies. Anticipated proceeds from insurance recoveries related to losses and incremental costs that have been incurred (“loss recoveries”) are recognized when receipt is probable. Anticipated proceeds from insurance recoveries in excess of the net book value of destroyed property, plant and equipment (“insurance gain contingencies”) are recognized when all contingencies related to the claim have been resolved. Loss recoveries related to the destruction of inventory and incremental costs are included in costs of sales, and loss recoveries and insurance gain contingencies related to the destruction of property, plant and equipment are included in other expense, net. Cash proceeds related to the destruction of inventory and incremental costs are included in cash flows from operating activities, and cash proceeds related to the destruction of property, plant and equipment are included in cash flows from investing activities.
Segment Reporting	The Company has two reportable operating segments: seating, which includes seats and related components, such as seat structures and mechanisms, seat covers, seat foam and headrests, and electrical power management systems (“EPMS”), which includes electrical distribution systems for both traditional powertrain vehicles, as well as high-power for hybrid and electric vehicles. Key components of electrical distribution systems include wiring harnesses, terminals and connectors, junction boxes, electronic control modules and wireless control devices, such as key fobs. The other category includes unallocated costs related to corporate headquarters, regional headquarters and the elimination of intercompany activities, none of which meets the requirements for being classified as an operating segment.
	The Company evaluates the performance of its operating segments based primarily on (i) revenues from external customers, (ii) pretax income before equity in net income of affiliates, interest expense and other expense (“segment earnings”) and (iii) cash flows, being defined as segment earnings less capital expenditures plus depreciation and amortization.
Derivative Instruments and Hedging Activities	On the date that a derivative contract is entered into, the Company designates the derivative as either (1) a hedge of the exposure to changes in the fair value of a recognized asset or liability or of an unrecognized firm commitment (a fair value hedge), (2) a hedge of the exposure of a forecasted transaction or of the variability in the cash flows of a recognized asset or liability (a cash flow hedge) or (3) a hedge of a net investment in a foreign operation (a net investment hedge).
	Foreign exchange — The Company uses forwards, swaps and other derivative contracts to reduce the effects of fluctuations in foreign exchange rates on known foreign currency exposures. Gains and losses on the derivative instruments are intended to offset gains and losses on the hedged transaction in an effort to reduce exposure to fluctuations in foreign exchange rates.
	Interest rate — Historically, the Company used interest rate swap and other derivative contracts to manage its exposure to fluctuations in interest rates. As of September 28, 2013 and December 31, 2012, there were no interest rate contracts outstanding. The Company will continue to evaluate, and may use, derivative financial instruments, including forwards, futures, options, swaps and other derivative contracts to manage its exposures to fluctuations in interest rates in the future.
	Commodity prices — Historically, the Company used derivative instruments to reduce its exposure to fluctuations in certain commodity prices. These derivative instruments are utilized to hedge forecasted inventory purchases and to the extent that they qualify and meet hedge accounting criteria, they are accounted for as cash flow hedges. Commodity swap contracts that are not designated as cash flow hedges are marked to market with changes in fair value recognized immediately in the condensed consolidated statements of comprehensive income. As of September 28, 2013 and December 31, 2012, there were no commodity swap contracts outstanding.
Fair Value of Financial Instruments, Policy	Fair Value Measurements
	GAAP provides that fair value is an exit price, defined as a market-based measurement that represents the amount that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants. Fair value measurements are based on one or more of the following three valuation techniques:
	Market:	This approach uses prices and other relevant information generated by market transactions involving identical or comparable assets or liabilities.
	Income:	This approach uses valuation techniques to convert future amounts to a single present value amount based on current market expectations.
	Cost:	This approach is based on the amount that would be required to replace the service capacity of an asset (replacement cost).
	Further, GAAP prioritizes the inputs and assumptions used in the valuation techniques described above into a three-tier fair value hierarchy as follows:
	Level 1:	Observable inputs, such as quoted market prices in active markets for identical assets or liabilities that are accessible at the measurement date.
	Level 2:	Inputs, other than quoted market prices included in Level 1, that are observable either directly or indirectly for the asset or liability.
	Level 3:	Unobservable inputs that reflect the entity’s own assumptions about the exit price of the asset or liability. Unobservable inputs may be used if there is little or no market data for the asset or liability at the measurement date.

Restructuring_Tables

Restructuring (Tables)	9 Months Ended
	Sep. 28, 2013
Summary of Restructuring Activity	A summary of 2013 activity is shown below (in millions):
						Utilization
		Accrual as of		2013		Cash			Non-cash			Accrual as of
		January 1, 2013		Charges								September 28, 2013
	Employee termination benefits	$	38.5	$	28.1	$	(29.6	)	$	—		$	37
	Contract termination costs		5.7		0.3		(0.2	)		—			5.8
	Asset impairment charges		—		4.6		—			(4.6	)		—
	Other related costs		—		9.9		(9.9	)		—			—
	Total	$	44.2	$	42.9	$	(39.7	)	$	(4.6	)	$	42.8

Inventories_Tables

Inventories (Tables)	9 Months Ended
	Sep. 28, 2013
Summary of Inventories	A summary of inventories is shown below (in millions):
		September 28,		December 31,
		2013		2012
	Raw materials	$	665.5	$	582.2
	Work-in-process		50.1		37.4
	Finished goods		123.6		107.5
	Inventories	$	839.2	$	727.1

PreProduction_Costs_Related_to1

Pre-Production Costs Related to Long-Term Supply Agreements (Tables)	9 Months Ended
	Sep. 28, 2013
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 28,		December 31,
		2013		2012
	Current	$	155.1	$	141.8
	Long-term		51.4		55
	Recoverable customer engineering, development and tooling	$	206.5	$	196.8

LongTerm_Assets_Tables

Long-Term Assets (Tables)	9 Months Ended
	Sep. 28, 2013
Summary of Property, Plant and Equipment	A summary of property, plant and equipment is shown below (in millions):
		September 28,			December 31,
		2013			2012
	Land	$	115.6		$	114
	Buildings and improvements		513.4			475.1
	Machinery and equipment		1,549.60			1,306.60
	Construction in progress		161			139.6
	Total property, plant and equipment		2,339.60			2,035.30
	Less — accumulated depreciation		(799.6	)		(632.2	)
	Net property, plant and equipment	$	1,540.00		$	1,403.10

Goodwill_Tables

Goodwill (Tables)	9 Months Ended
	Sep. 28, 2013
Summary of Changes in Carrying Amount of Goodwill	A summary of the changes in the carrying amount of goodwill, all of which relates to the seating segment, for the nine months ended September 28, 2013, is shown below (in millions):
	Balance as of January 1, 2013	$	746.5
	Foreign currency translation and other		6.6
	Balance as of September 28, 2013	$	753.1

LongTerm_Debt_Tables

Long-Term Debt (Tables)	9 Months Ended
	Sep. 28, 2013
Summary of Long-Term Debt and Related Weighted Average Interest Rates	A summary of long-term debt and the related weighted average interest rates is shown below (in millions):
		September 28, 2013					December 31, 2012
		Long-Term		Weighted			Long-Term		Weighted
		Debt		Average			Debt		Average
				Interest Rate					Interest Rate
	7.875% Senior Notes due 2018	$	278.7		8	%	$	313.4		8	%
	8.125% Senior Notes due 2020		278.3		8.25	%		312.9		8.25	%
	4.75% Senior Notes due 2023		500		4.75	%		—
	Long-term debt	$	1,057.00				$	626.3

Pension_and_Other_Postretireme1

Pension and Other Postretirement Benefit Plans (Tables)	9 Months Ended
	Sep. 28, 2013
Pension Plans, Defined Benefit
Components of Net Periodic Benefit Cost	The components of the Company’s net periodic pension benefit cost are shown below (in millions):
		Three Months Ended												Nine Months Ended
		September 28,						September 29,						September 28,						September 29,
		2013						2012						2013						2012
		U.S.			Foreign			U.S.			Foreign			U.S.			Foreign			U.S.			Foreign
	Service cost	$	0.8		$	2.4		$	0.8		$	1.9		$	2.2		$	7.4		$	2.4		$	5.8
	Interest cost		6.5			5.1			6.6			4.7			19.6			15.5			18.3			14.1
	Expected return on plan assets		(8.1	)		(6.2	)		(7.5	)		(5.5	)		(24.3	)		(18.9	)		(20.6	)		(16.5	)
	Amortization of actuarial loss		1			1.6			1			1.4			3.1			4.8			2.9			4.2
	Settlement loss		—			—			—			—			—			—			0.6			—
	Net periodic benefit cost	$	0.2		$	2.9		$	0.9		$	2.5		$	0.6		$	8.8		$	3.6		$	7.6
Other Postretirement Benefit Plans, Defined Benefit
Components of Net Periodic Benefit Cost	The components of the Company’s net periodic other postretirement benefit cost are shown below (in millions):
		Three Months Ended												Nine Months Ended
		September 28, 2013						September 29, 2012						September 28, 2013						September 29, 2012
		U.S.			Foreign			U.S.			Foreign			U.S.			Foreign			U.S.			Foreign
	Service cost	$	—		$	0.3		$	0.1		$	0.3		$	0.1		$	0.8		$	0.3		$	0.8
	Interest cost		0.9			0.7			1.1			0.9			2.7			2.3			3.3			2.4
	Amortization of actuarial (gain) loss		—			0.1			0.1			0.1			(0.1	)		0.3			0.3			0.2
	Amortization of prior service credit		—			(0.1	)		—			(0.1	)		—			(0.3	)		—			(0.1	)
	Special termination benefits		—			0.1			—			0.1			—			0.3			—			0.3
	Net periodic benefit cost	$	0.9		$	1.1		$	1.3		$	1.3		$	2.7		$	3.4		$	3.9		$	3.6

Other_Expense_Net_Tables

Other Expense, Net (Tables)	9 Months Ended
	Sep. 28, 2013
Summary of Other (Income) Expense, Net	A summary of other expense, net is shown below (in millions):
		Three Months Ended						Nine Months Ended
		September 28,			September 29,			September 28,			September 29,
		2013			2012			2013			2012
	Other expense	$	17.3		$	9.3		$	38.8		$	25.5
	Other income		(0.5	)		(7.8	)		(1.0	)		(13.5	)
	Other expense, net	$	16.8		$	1.5		$	37.8		$	12

Net_Income_Per_Share_Attributa1

Net Income Per Share Attributable to Lear (Tables)	9 Months Ended
	Sep. 28, 2013
Summary of Information Used to Compute Basic and Diluted Net Income (Loss) Per Share	A summary of information used to compute basic and diluted net income per share attributable to Lear is shown below (in millions, except share data):
		Three Months Ended				Nine Months Ended
		September 28,		September 29,		September 28,		September 29,
		2013		2012		2013		2012
	Net income attributable to Lear	$	112.8	$	121.4	$	358.6	$	400.9
	Average common shares outstanding		80,674,338		97,482,353		86,609,304		98,975,335
	Dilutive effect of common stock equivalents		1,079,825		1,382,520		1,041,134		1,493,131
	Average diluted shares outstanding		81,754,163		98,864,873		87,650,438		100,468,466
	Basic net income per share attributable to Lear	$	1.4	$	1.25	$	4.14	$	4.05
	Diluted net income per share attributable to Lear	$	1.38	$	1.23	$	4.09	$	3.99

Comprehensive_Income_and_Equit1

Comprehensive Income and Equity (Tables)	9 Months Ended
	Sep. 28, 2013
Summary of Comprehensive Income and Reconciliations of Equity	A summary of comprehensive income and reconciliations of equity, Lear Corporation stockholders’ equity and noncontrolling interests for the three and nine months ended September 28, 2013 and September 29, 2012, are shown below (in millions):
			Three Months Ended September 28, 2013									Nine Months Ended September 28, 2013
			Equity			Attributable			Non-			Equity			Attributable			Non-
						to Lear			controlling						to Lear			controlling
						Corporation			Interests						Corporation			Interests
						Stockholders									Stockholders
	Beginning equity balance		$	2,790.30		$	2,669.30		$	121		$	3,612.20		$	3,487.10		$	125.1
	Stock-based compensation transactions			14.2			14.2			—			36			36			—
	Repurchase of common stock			—			—			—			(1,000.1	)		(1,000.1	)		—
	Dividends declared to Lear Corporation stockholders			(14.2	)		(14.2	)		—			(44.8	)		(44.8	)		—
	Dividends paid to noncontrolling interests			(18.6	)		—			(18.6	)		(33.4	)		—			(33.4	)
	Acquisition of noncontrolling interest			—			—			—			(6.6	)		(3.2	)		(3.4	)
	Comprehensive income:
	Net income			116.7			112.8			3.9			375.9			358.6			17.3
	Other comprehensive income (loss), net of tax:
	Defined benefit plan adjustments (1)			1.8			1.8			—			5.5			5.5			—
	Derivative instruments and hedging activities (2)			(5.3	)		(5.3	)		—			(14.1	)		(14.1	)		—
	Foreign currency translation adjustments			35.1			34.9			0.2			(10.6	)		(11.5	)		0.9
	Other comprehensive income (loss)			31.6			31.4			0.2			(19.2	)		(20.1	)		0.9
	Comprehensive income			148.3			144.2			4.1			356.7			338.5			18.2
	Ending equity balance		$	2,920.00		$	2,813.50		$	106.5		$	2,920.00		$	2,813.50		$	106.5
	-1	Includes comprehensive income of $2.6 million and $7.8 million for the three and nine months ended September 28, 2013, respectively, reclassified from accumulated other comprehensive loss. See Note 8, “Pension and Other Postretirement Benefit Plans.”
	-2	Includes comprehensive loss of $8.3 million and $27.1 million for the three and nine months ended September 28, 2013, respectively, reclassified from accumulated other comprehensive loss. See Note 15, “Financial Instruments.”
			Three Months Ended September 29, 2012									Nine Months Ended September 29, 2012
			Equity			Attributable			Non-			Equity			Attributable			Non-
						to Lear			controlling						to Lear			controlling
						Corporation			Interests						Corporation			Interests
						Stockholders									Stockholders
	Beginning equity balance		$	2,700.50		$	2,565.50		$	135		$	2,561.10		$	2,436.40		$	124.7
	Stock-based compensation transactions			8.8			8.8			—			22.8			22.8			—
	Repurchase of common stock			(50.1	)		(50.1	)		—			(172.6	)		(172.6	)		—
	Dividends declared to Lear Corporation stockholders			(13.9	)		(13.9	)		—			(42.3	)		(42.3	)		—
	Dividends paid to noncontrolling interests			—			—			—			(4.3	)		—			(4.3	)
	Acquisition of noncontrolling interests			(17.4	)		(9.3	)		(8.1	)		(23.6	)		(11.5	)		(12.1	)
	Comprehensive income:
	Net income			128.1			121.4			6.7			427.1			400.9			26.2
	Other comprehensive income (loss), net of tax:
	Defined benefit plan adjustments (3)			2.6			2.6			—			0.8			0.8			—
	Derivative instruments and hedging activities (4)			18			18			—			54			54			—
	Foreign currency translation adjustments			25.6			24.4			1.2			(20.8	)		(21.1	)		0.3
	Other comprehensive income			46.2			45			1.2			34			33.7			0.3
	Comprehensive income			174.3			166.4			7.9			461.1			434.6			26.5
	Ending equity balance		$	2,802.20		$	2,667.40		$	134.8		$	2,802.20		$	2,667.40		$	134.8
	-3	Includes comprehensive income of $2.5 million and $8.1 million for the three and nine months ended September 29, 2012, respectively, reclassified from accumulated other comprehensive loss. See Note 8, “Pension and Other Postretirement Benefit Plans.”
	-4	Includes comprehensive income (loss) of ($0.3) million and $5.8 million for the three and nine months ended September 29, 2012, respectively, reclassified from accumulated other comprehensive loss. See Note 15, “Financial Instruments.”

Legal_and_Other_Contingencies_

Legal and Other Contingencies (Tables)	9 Months Ended
	Sep. 28, 2013
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 28, 2013, is shown below (in millions):
	Balance as of January 1, 2013	$	22.7
	Expense, net (including changes in estimates)		9.1
	Settlements		(5.1	)
	Foreign currency translation and other		(0.1	)
	Balance as of September 28, 2013	$	26.6

Segment_Reporting_Tables

Segment Reporting (Tables)	9 Months Ended
	Sep. 28, 2013
Summary of Segment Financial Information	A summary of revenues from external customers and other financial information by reportable operating segment is shown below (in millions):
			Three Months Ended September 28, 2013
			Seating		EPMS		Other			Consolidated
	Revenues from external customers		$	2,891.70	$	1,026.00	$	—		$	3,917.70
	Segment earnings (1)			142.8		111.6		(61.4	)		193
	Depreciation and amortization			46.7		24.1		2.1			72.9
	Capital expenditures			67.3		33.9		1.6			102.8
	Total assets			4,862.50		1,728.90		1,872.80			8,464.20
			Three Months Ended September 29, 2012
			Seating		EPMS		Other			Consolidated
	Revenues from external customers		$	2,661.60	$	877	$	—		$	3,538.60
	Segment earnings (1)			154.8		65.2		(50.4	)		169.6
	Depreciation and amortization			40.7		20.3		2.3			63.3
	Capital expenditures			83.7		35.6		0.8			120.1
	Total assets			4,414.60		1,476.80		1,570.90			7,462.30
			Nine Months Ended September 28, 2013
			Seating		EPMS		Other			Consolidated
	Revenues from external customers		$	8,872.60	$	3,105.30	$	—		$	11,977.90
	Segment earnings (1)			450.7		295.5		(177.8	)		568.4
	Depreciation and amortization			133.4		69.2		5.7			208.3
	Capital expenditures			214.8		107.4		7			329.2
	Total assets			4,862.50		1,728.90		1,872.80			8,464.20
			Nine Months Ended September 29, 2012
			Seating		EPMS		Other			Consolidated
	Revenues from external customers		$	8,268.80	$	2,578.80	$	—		$	10,847.60
	Segment earnings (1)			524.2		176.4		(154.2	)		546.4
	Depreciation and amortization			109.9		57.2		6.5			173.6
	Capital expenditures			186.4		108.8		5.3			300.5
	Total assets			4,414.60		1,476.80		1,570.90			7,462.30
	(1)	See definition above.
Reconciliation of Consolidated Segment Earnings to Consolidated Income Before Provision for Income Taxes	A reconciliation of segment earnings to consolidated income before provision for income taxes and equity in net income of affiliates is shown below (in millions):
			Three Months Ended				Nine Months Ended
			September 28,		September 29,		September 28,			September 29,
			2013		2012		2013			2012
	Segment earnings		$	193	$	169.6	$	568.4		$	546.4
	Interest expense			17.5		13.7		51.6			40.2
	Other expense, net			16.8		1.5		37.8			12
	Consolidated income before provision for income taxes and equity in net income of affiliates		$	158.7	$	154.4	$	479		$	494.2

Financial_Instruments_Tables

Financial Instruments (Tables)	9 Months Ended
	Sep. 28, 2013
Fair Value of Outstanding Foreign Currency Derivative Contracts and Related Classification	The fair value of outstanding foreign currency derivative contracts and the related classification in the accompanying condensed consolidated balance sheets as of September 28, 2013 and December 31, 2012, are shown below (in millions):
		September 28,				December 31,
		2013				2012
	Contracts qualifying for hedge accounting:
	Other current assets	$	8.1			$	22.3
	Other long-term assets		0.9				0.5
	Other current liabilities		(6.9	)			(2.8	)
	Other long-term liabilities		(1.9	)			(0.1	)
			0.2				19.9
	Contracts not qualifying for hedge accounting:
	Other current assets		1.7				0.1
	Other current liabilities		(0.4	)			(0.1	)
			1.3				—
		$	1.5			$	19.9
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 28, 2013 and December 31, 2012, are shown below (in millions):
		September 28, 2013
		Frequency		Asset				Valuation	Level 1			Level 2		Level 3
								Technique
	Foreign currency derivative contracts, net	Recurring		$	1.5			Market/Income	$	—		$	1.5	$	—
		31-Dec-12
		Frequency		Asset				Valuation	Level 1			Level 2		Level 3
								Technique
	Foreign currency derivative contracts, net	Recurring		$	19.9			Market/Income	$	—		$	19.9	$	—
Foreign Exchange Contract
Pretax Amounts Related to Derivative Contracts	Pretax amounts related to foreign currency derivative contracts that were recognized in and reclassified from accumulated other comprehensive loss are shown below (in millions):
		Three Months Ended							Nine Months Ended
		September 28,				September 29,			September 28,			September 29,
		2013				2012			2013			2012
	Contracts qualifying for hedge accounting:
	Gains recognized in accumulated other comprehensive loss	$	1			$	18.3		$	7.4		$	48.1
	(Gains) losses reclassified from accumulated other comprehensive loss		(8.3	)			(0.3	)		(27.1	)		5.6
	Comprehensive income (loss)	$	(7.3	)		$	18		$	(19.7	)	$	53.7
Commodity Contract
Pretax Amounts Related to Derivative Contracts	Pretax amounts related to commodity swap contracts that were recognized in and reclassified from accumulated other comprehensive loss are shown below (in millions):
		Nine Months
		Ended
		September 29,
		2012
	Contracts qualifying for hedge accounting:
	Gains recognized in accumulated other comprehensive loss	$	0.1
	Losses reclassified from accumulated other comprehensive loss		0.2
	Comprehensive income	$	0.3

Supplemental_Guarantor_Condens1

Supplemental Guarantor Condensed Consolidating Financial Statements (Tables)	9 Months Ended
	Sep. 28, 2013
Schedule of Condensed Balance Sheet
		September 28, 2013
		Lear			Guarantors			Non-			Eliminations			Consolidated
								guarantors
		(Unaudited; in millions)
	ASSETS
	CURRENT ASSETS:
	Cash and cash equivalents	$	210.8		$	0.1		$	673.1		$	—		$	884
	Accounts receivable		60.5			488.7			2,047.70			—			2,596.90
	Inventories		5.6			285.2			548.4			—			839.2
	Other		133.9			69.6			480			—			683.5
	Total current assets		410.8			843.6			3,749.20			—			5,003.60
	LONG-TERM ASSETS:
	Property, plant and equipment, net		94.7			309.7			1,135.60			—			1,540.00
	Goodwill		23.5			401			328.6			—			753.1
	Investments in subsidiaries		1,652.40			1,291.70			—			(2,944.1	)		—
	Other		726.2			75.1			366.2			—			1,167.50
	Total long-term assets		2,496.80			2,077.50			1,830.40			(2,944.1	)		3,460.60
	Total assets	$	2,907.60		$	2,921.10		$	5,579.60		$	(2,944.1	)	$	8,464.20
	LIABILITIES AND EQUITY
	CURRENT LIABILITIES:
	Accounts payable and drafts	$	110.4		$	652.3		$	1,792.20		$	—		$	2,554.90
	Accrued liabilities		104.7			157.1			932.9			—			1,194.70
	Total current liabilities		215.1			809.4			2,725.10			—			3,749.60
	LONG-TERM LIABILITIES:
	Long-term debt		1,057.00			—			—			—			1,057.00
	Intercompany accounts, net		(1,367.0	)		467.5			899.5			—			—
	Other		189			240.4			308.2			—			737.6
	Total long-term liabilities		(121.0	)		707.9			1,207.70			—			1,794.60
	EQUITY:
	Lear Corporation stockholders’ equity		2,813.50			1,403.80			1,540.30			(2,944.1	)		2,813.50
	Noncontrolling interests		—			—			106.5			—			106.5
	Equity		2,813.50			1,403.80			1,646.80			(2,944.1	)		2,920.00
	Total liabilities and equity	$	2,907.60		$	2,921.10		$	5,579.60		$	(2,944.1	)	$	8,464.20
		December 31, 2012
		Lear			Guarantors			Non-			Eliminations			Consolidated
								guarantors
		(In millions)
	ASSETS
	CURRENT ASSETS:
	Cash and cash equivalents	$	481.4		$	0.1		$	920.7		$	—		$	1,402.20
	Accounts receivable		47.7			358.4			1,634.60			—			2,040.70
	Inventories		5.2			264.3			457.6			—			727.1
	Other		162.9			70.2			470.4			—			703.5
	Total current assets		697.2			693			3,483.30			—			4,873.50
	LONG-TERM ASSETS:
	Property, plant and equipment, net		91.5			273.3			1,038.30			—			1,403.10
	Goodwill		23.5			400.8			322.2			—			746.5
	Investments in subsidiaries		1,494.70			1,287.80			—			(2,782.5	)		—
	Other		769.9			67.5			333.6			—			1,171.00
	Total long-term assets		2,379.60			2,029.40			1,694.10			(2,782.5	)		3,320.60
	Total assets	$	3,076.80		$	2,722.40		$	5,177.40		$	(2,782.5	)	$	8,194.10
	LIABILITIES AND EQUITY
	CURRENT LIABILITIES:
	Accounts payable and drafts	$	114.3		$	555.2		$	1,563.50		$	—		$	2,233.00
	Accrued liabilities		124.7			192.8			666.4			—			983.9
	Total current liabilities		239			748			2,229.90			—			3,216.90
	LONG-TERM LIABILITIES:
	Long-term debt		626.3			—			—			—			626.3
	Intercompany accounts, net		(1,471.3	)		447.6			1,023.70			—			—
	Other		195.7			179.5			363.5			—			738.7
	Total long-term liabilities		(649.3	)		627.1			1,387.20			—			1,365.00
	EQUITY:
	Lear Corporation stockholders’ equity		3,487.10			1,347.30			1,435.20			(2,782.5	)		3,487.10
Noncontrolling interests		—			—			125.1			—			125.1
Equity		3,487.10			1,347.30			1,560.30			(2,782.5	)		3,612.20
Total liabilities and equity	$	3,076.80		$	2,722.40		$	5,177.40		$	(2,782.5	)	$	8,194.10
Schedule of Condensed Income Statement
		For the Three Months Ended September 28, 2013
		Lear			Guarantors			Non-			Eliminations			Consolidated
								guarantors
		(Unaudited; in millions)
	Net sales	$	105.2		$	1,557.80		$	3,351.60		$	(1,096.9	)	$	3,917.70
	Cost of sales		132.6			1,411.20			3,140.60			(1,096.9	)		3,587.50
	Selling, general and administrative expenses		43			17.3			68.3			—			128.6
	Amortization of intangible assets		0.5			1.2			6.9			—			8.6
	Intercompany charges		0.2			—			(0.2	)		—			—
	Interest expense		11.9			6			(0.4	)		—			17.5
	Other intercompany (income) expense, net		(45.7	)		33.6			12.1			—			—
	Other expense, net		0.6			0.2			16			—			16.8
	Consolidated income before income taxes and equity in net income of affiliates and subsidiaries		(37.9	)		88.3			108.3			—			158.7
	Provision for income taxes		(11.2	)		31.7			30.7			—			51.2
	Equity in net income of affiliates		(0.1	)		(0.3	)		(8.8	)		—			(9.2	)
	Equity in net income of subsidiaries		(139.4	)		(39.1	)		—			178.5			—
	Consolidated net income		112.8			96			86.4			(178.5	)		116.7
	Less: Net income attributable to noncontrolling interests		—			—			3.9			—			3.9
	Net income attributable to Lear	$	112.8		$	96		$	82.5		$	(178.5	)	$	112.8
	Consolidated comprehensive income	$	144.2		$	91		$	122.8		$	(209.7	)	$	148.3
	Less: Comprehensive income attributable to noncontrolling interests		—			—			4.1			—			4.1
	Comprehensive income attributable to Lear	$	144.2		$	91		$	118.7		$	(209.7	)	$	144.2
		For the Three Months Ended September 29, 2012
		Lear			Guarantors			Non-			Eliminations			Consolidated
								guarantors
		(Unaudited; in millions)
	Net sales	$	119.1		$	1,431.40		$	2,992.70		$	(1,004.6	)	$	3,538.60
	Cost of sales		126.6			1,282.80			2,842.50			(1,004.6	)		3,247.30
	Selling, general and administrative expenses		35.9			43.7			33.8			—			113.4
	Amortization of intangible assets		0.4			1.4			6.5			—			8.3
	Intercompany charges		0.5			0.3			(0.8	)		—			—
	Interest expense		0.8			4.1			8.8			—			13.7
	Other intercompany (income) expense, net		(67.5	)		45.1			22.4			—			—
	Other expense, net		3.5			0.1			(2.1	)		—			1.5
	Consolidated income before income taxes and equity in net income of affiliates and subsidiaries		18.9			53.9			81.6			—			154.4
	Provision for income taxes		2.5			(1.3	)		28.1			—			29.3
	Equity in net income of affiliates		4.5			(0.6	)		(6.9	)		—			(3.0	)
	Equity in net income of subsidiaries		(109.5	)		(24.0	)		—			133.5			—
	Consolidated net income		121.4			79.8			60.4			(133.5	)		128.1
	Less: Net income attributable to noncontrolling interests		—			—			6.7			—			6.7
	Net income attributable to Lear	$	121.4		$	79.8		$	53.7		$	(133.5	)	$	121.4
	Consolidated comprehensive income	$	166.4		$	104.8		$	91.9		$	(188.8	)	$	174.3
	Less: Comprehensive income attributable to noncontrolling interests		—			—			7.9			—			7.9
	Comprehensive income attributable to Lear	$	166.4		$	104.8		$	84		$	(188.8	)	$	166.4
		For the Nine Months Ended September 28, 2013
		Lear			Guarantors			Non-			Eliminations			Consolidated
								guarantors
		(Unaudited; in millions)
	Net sales	$	352.4		$	4,701.30		$	10,326.70		$	(3,402.5	)	$	11,977.90
	Cost of sales		429.9			4,277.40			9,692.80			(3,402.5	)		10,997.60
	Selling, general and administrative expenses		121.7			49.2			215.2			—			386.1
	Amortization of intangible assets		1.3			3.6			20.9			—			25.8
	Intercompany charges		0.9			0.3			(1.2	)		—			—
	Interest expense		36			18.1			(2.5	)		—			51.6
	Other intercompany (income) expense, net		(170.8	)		97.7			73.1			—			—
	Other expense, net		6.8			1			30			—			37.8
	Consolidated income before income taxes and equity in net income of affiliates and subsidiaries		(73.4	)		254			298.4			—			479
	Provision for income taxes		(23.6	)		92.3			61.5			—			130.2
	Equity in net income of affiliates		(0.8	)		(0.4	)		(25.9	)		—			(27.1	)
	Equity in net income of subsidiaries		(407.6	)		(120.3	)		—			527.9			—
	Consolidated net income		358.6			282.4			262.8			(527.9	)		375.9
	Less: Net income attributable to noncontrolling interests		—			—			17.3			—			17.3
	Net income attributable to Lear	$	358.6		$	282.4		$	245.5		$	(527.9	)	$	358.6
Consolidated comprehensive income	$	338.5		$	270.4		$	254.7		$	(506.9	)	$	356.7
Less: Comprehensive income attributable to noncontrolling interests		—			—			18.2			—			18.2
Comprehensive income attributable to Lear	$	338.5		$	270.4		$	236.5		$	(506.9	)	$	338.5
	For the Nine Months Ended September 29, 2012
	Lear			Guarantors			Non-			Eliminations			Consolidated
							guarantors
	(Unaudited; in millions)
Net sales	$	379.9		$	4,320.20		$	9,340.60		$	(3,193.1	)	$	10,847.60
Cost of sales		423.9			3,931.20			8,769.90			(3,193.1	)		9,931.90
Selling, general and administrative expenses		108.8			68.5			169.5			—			346.8
Amortization of intangible assets		1.2			1.9			19.4			—			22.5
Intercompany charges		3.6			1.3			(4.9	)		—			—
Interest expense		3			15.9			21.3			—			40.2
Other intercompany (income) expense, net		(255.3	)		168.9			86.4			—			—
Other expense, net		2.4			0.6			9			—			12
Consolidated income before income taxes and equity in net income of affiliates and subsidiaries		92.3			131.9			270			—			494.2
Provision for income taxes		8.4			0.2			91.8			—			100.4
Equity in net income of affiliates		(13.1	)		(2.0	)		(18.2	)		—			(33.3	)
Equity in net income of subsidiaries		(303.9	)		(129.8	)		—			433.7			—
Consolidated net income		400.9			263.5			196.4			(433.7	)		427.1
Less: Net income attributable to noncontrolling interests		—			—			26.2			—			26.2
Net income attributable to Lear	$	400.9		$	263.5		$	170.2		$	(433.7	)	$	400.9
Consolidated comprehensive income	$	434.6		$	324.6		$	186.7		$	(484.8	)	$	461.1
Less: Comprehensive income attributable to noncontrolling interests		—			—			26.5			—			26.5
Comprehensive income attributable to Lear	$	434.6		$	324.6		$	160.2		$	(484.8	)	$	434.6
Schedule of Condensed Cash Flow Statement
		For the Nine Months Ended September 28, 2013
		Lear			Guarantors			Non-			Eliminations			Consolidated
								guarantors
		(Unaudited; in millions)
	Net cash provided by operating activities	$	0.8		$	161.6		$	267.2		$	—		$	429.6
	Cash Flows from Investing Activities:
	Additions to property, plant and equipment		(13.4	)		(83.7	)		(232.1	)		—			(329.2	)
	Insurance proceeds		—			—			7.1			—			7.1
	Other, net		44.1			0.1			(3.5	)		—			40.7
	Net cash used in investing activities		30.7			(83.6	)		(228.5	)		—			(281.4	)
	Cash Flows from Financing Activities:
	Proceeds from the issuance of senior notes		500			—			—			—			500
	Repurchase of senior notes		(72.1	)		—			—			—			(72.1	)
	Payment of debt issuance and other financing costs		(13.4	)		—			—			—			(13.4	)
	Repurchase of common stock		(1,000.1	)		—			—			—			(1,000.1	)
	Dividends paid to Lear Corporation stockholders		(44.8	)		—			—			—			(44.8	)
	Dividends paid to noncontrolling interests		—			—			(33.4	)		—			(33.4	)
	Other		(6.3	)		—			(3.4	)		—			(9.7	)
	Change in intercompany accounts		334.6			(78.0	)		(256.6	)		—			—
	Net cash used in financing activities		(302.1	)		(78.0	)		(293.4	)		—			(673.5	)
	Effect of foreign currency translation		—			—			7.1			—			7.1
	Net Change in Cash and Cash Equivalents		(270.6	)		—			(247.6	)		—			(518.2	)
	Cash and Cash Equivalents as of Beginning of Period		481.4			0.1			920.7			—			1,402.20
	Cash and Cash Equivalents as of End of Period	$	210.8		$	0.1		$	673.1		$	—		$	884
		For the Nine Months Ended September 29, 2012
		Lear			Guarantors			Non-			Eliminations			Consolidated
								guarantors
		(Unaudited; in millions)
	Net cash provided by operating activities	$	70.1		$	250.1		$	40.5		$	—		$	360.7
	Cash Flows from Investing Activities:
	Additions to property, plant and equipment		(7.7	)		(75.2	)		(217.6	)		—			(300.5	)
	Insurance proceeds		—			—			11.4			—			11.4
	Cash paid for acquisitions, net of cash acquired		(243.9	)		—			—			—			(243.9	)
	Other, net		(2.1	)		3.8			(4.8	)		—			(3.1	)
	Net cash used in investing activities		(253.7	)		(71.4	)		(211.0	)		—			(536.1	)
	Cash Flows from Financing Activities:
	Repurchase of senior notes		(72.1	)		—			—			—			(72.1	)
	Repurchase of common stock		(172.6	)		—			—			—			(172.6	)
	Dividends paid to Lear Corporation stockholders		(40.9	)		—			—			—			(40.9	)
	Dividends paid to noncontrolling interests		—			—			(4.3	)		—			(4.3	)
	Other		2.2			—			(17.6	)		—			(15.4	)
	Change in intercompany accounts		48.8			(178.2	)		129.4			—			—
	Net cash used in financing activities		(234.6	)		(178.2	)		107.5			—			(305.3	)
	Effect of foreign currency translation		—			—			(4.0	)		—			(4.0	)
	Net Change in Cash and Cash Equivalents		(418.2	)		0.5			(67.0	)		—			(484.7	)
	Cash and Cash Equivalents as of Beginning of Period		820.3			0.1			933.9			—			1,754.30
	Cash and Cash Equivalents as of End of Period	$	402.1		$	0.6		$	866.9		$	—		$	1,269.60
Long-Term Debt of Lear and Guarantors	Long-Term Debt of Lear and the Guarantors — A summary of long-term debt of Lear and the Guarantors on a combined basis is shown below (in millions):
		September 28,			December 31,
		2013			2012
	Senior notes	$	1,057.00		$	626.3

Basis_of_Presentation_Addition

Basis of Presentation - Additional Information (Detail) (USD $)	1 Months Ended	9 Months Ended
In Millions, unless otherwise specified	31-May-12	Sep. 29, 2012
Basis of Presentation [Line Items]
Purchase price	$243.90	$243.90

Restructuring_Additional_Infor

Restructuring - Additional Information (Detail) (USD $)	3 Months Ended		9 Months Ended
In Millions, unless otherwise specified	Sep. 28, 2013	Sep. 29, 2012	Sep. 28, 2013	Sep. 29, 2012
Restructuring Cost and Reserve [Line Items]
Restructuring reserve period expense			$42.90
Cost of sales	3,587.50	3,247.30	10,997.60	9,931.90
Selling, general and administrative expenses	128.6	113.4	386.1	346.8
Asset impairment charges			4.6
Restructuring Charges
Restructuring Cost and Reserve [Line Items]
Restructuring reserve period expense			42.9
Cost of sales			30.7
Selling, general and administrative expenses			12.2
Expected restructuring cost			15
Employee termination benefits
Restructuring Cost and Reserve [Line Items]
Restructuring reserve period expense			28.1
Contract termination costs
Restructuring Cost and Reserve [Line Items]
Restructuring reserve period expense			0.3
Other related costs
Restructuring Cost and Reserve [Line Items]
Restructuring reserve period expense			9.9
Intangible asset and property, plant and equipment fair value adjustments
Restructuring Cost and Reserve [Line Items]
Restructuring reserve period expense			$4.60

Summary_of_Restructuring_Activ

Summary of Restructuring Activities (Detail) (USD $)	9 Months Ended
In Millions, unless otherwise specified	Sep. 28, 2013
Restructuring Cost and Reserve [Line Items]
Accrual as of beginning of period	$44.20
Current year charges	42.9
Utilization Cash	-39.7
Utilization Non-cash	-4.6
Accrual as of end of period	42.8
Employee termination benefits
Restructuring Cost and Reserve [Line Items]
Accrual as of beginning of period	38.5
Current year charges	28.1
Utilization Cash	-29.6
Accrual as of end of period	37
Contract termination costs
Restructuring Cost and Reserve [Line Items]
Accrual as of beginning of period	5.7
Current year charges	0.3
Utilization Cash	-0.2
Accrual as of end of period	5.8
Asset Impairment Charge
Restructuring Cost and Reserve [Line Items]
Current year charges	4.6
Utilization Non-cash	-4.6
Other related costs
Restructuring Cost and Reserve [Line Items]
Current year charges	9.9
Utilization Cash	($9.90)

Summary_of_Inventories_Detail

Summary of Inventories (Detail) (USD $)	Sep. 28, 2013		Dec. 31, 2012
In Millions, unless otherwise specified
Inventory [Line Items]
Raw materials	$665.50		$582.20
Work-in-process	50.1		37.4
Finished goods	123.6		107.5
Inventories	$839.20	[1]	$727.10
[1]	Unaudited.

PreProduction_Costs_Related_to2

Pre-Production Costs Related to Long-Term Supply Agreements - Additional Information (Detail) (USD $)	9 Months Ended
In Millions, unless otherwise specified	Sep. 28, 2013	Sep. 29, 2012
Pre Production Capitalized Costs and Recoveries Related to Long Term Supply Arrangements [Line Items]
Capitalized pre-production E&D costs	$139.80	$161
Capitalized pre-production tooling costs related to customer-owned tools	164.3	121.6
Cash collected related to E&D and tooling costs	$296.50	$209.40

Classification_of_Recoverable_

Classification of Recoverable Customer Engineering, Development and Tooling Costs Related to Long-term Supply Agreements (Detail) (USD $)	Sep. 28, 2013	Dec. 31, 2012
In Millions, unless otherwise specified
Pre Production Costs Related to Long Term Supply Arrangements [Line Items]
Current	$155.10	$141.80
Long-term	51.4	55
Recoverable customer engineering, development and tooling	$206.50	$196.80

Summary_of_Property_Plant_and_

Summary of Property, Plant and Equipment (Detail) (USD $)	Sep. 28, 2013		Dec. 31, 2012
In Millions, unless otherwise specified
Property, Plant and Equipment [Line Items]
Land	$115.60		$114
Buildings and improvements	513.4		475.1
Machinery and equipment	1,549.60		1,306.60
Construction in progress	161		139.6
Total property, plant and equipment	2,339.60		2,035.30
Less - accumulated depreciation	-799.6		-632.2
Net property, plant and equipment	$1,540	[1]	$1,403.10
[1]	Unaudited.

LongTerm_Assets_Additional_Inf

Long-Term Assets - Additional Information (Detail) (USD $)	3 Months Ended		9 Months Ended		3 Months Ended
In Millions, unless otherwise specified	Sep. 28, 2013	Sep. 29, 2012	Sep. 28, 2013	Sep. 29, 2012	Mar. 30, 2013
					International Automotive Components Group North America, LLC
Property, Plant and Equipment [Line Items]
Depreciation expense	$64.40	$54.90	$182.50	$151
Fixed asset impairment charges			4.6
Percentage of ownership interest sold					22.88%
Proceeds from sale of equity investments					$49.60

Summary_of_Changes_in_Carrying

Summary of Changes in Carrying Amount of Goodwill (Detail) (USD $)	Sep. 28, 2013		Dec. 31, 2012	Sep. 28, 2013
In Millions, unless otherwise specified				Seating
Goodwill [Line Items]
Beginning balance	$753.10	[1]	$746.50	$746.50
Foreign currency translation and other				6.6
Ending balance	$753.10	[1]	$746.50	$753.10
[1]	Unaudited.

Summary_of_LongTerm_Debt_and_R

Summary of Long-Term Debt and Related Weighted Average Interest Rates (Detail) (USD $)	Sep. 28, 2013		Dec. 31, 2012
In Millions, unless otherwise specified
Debt Instrument [Line Items]
Long-term debt	$1,057	[1]	$626.30
7.875% Senior Notes due 2018
Debt Instrument [Line Items]
Long-term debt	278.7		313.4
Weighted Average Interest Rate	8.00%		8.00%
8.125% Senior Notes due 2020
Debt Instrument [Line Items]
Long-term debt	278.3		312.9
Weighted Average Interest Rate	8.25%		8.25%
4.75% Senior Notes due 2023
Debt Instrument [Line Items]
Long-term debt	$500
Weighted Average Interest Rate	4.75%
[1]	Unaudited.

Summary_of_LongTerm_Debt_and_R1

Summary of Long-Term Debt and Related Weighted Average Interest Rates (Parenthetical) (Detail)	1 Months Ended	9 Months Ended	12 Months Ended
	Mar. 26, 2010	Sep. 28, 2013	Dec. 31, 2012
7.875% Senior Notes due 2018
Debt Instrument [Line Items]
Long-term debt, stated coupon rate		7.88%	7.88%
Long-term debt, maturity date	15-Mar-18	15-Mar-18	15-Mar-18
8.125% Senior Notes due 2020
Debt Instrument [Line Items]
Long-term debt, stated coupon rate		8.13%	8.13%
Long-term debt, maturity date	15-Mar-20	15-Mar-20	15-Mar-20
4.75% Senior Notes due 2023
Debt Instrument [Line Items]
Long-term debt, stated coupon rate		4.75%
Long-term debt, maturity date		15-Jan-23

LongTerm_Debt_Additional_Infor

Long-Term Debt - Additional Information (Detail) (USD $)

1 Months Ended

3 Months Ended

9 Months Ended

1 Months Ended

9 Months Ended

9 Months Ended

1 Months Ended

9 Months Ended

12 Months Ended

9 Months Ended

1 Months Ended

9 Months Ended

12 Months Ended

9 Months Ended

1 Months Ended

9 Months Ended

1 Months Ended

In Millions, unless otherwise specified

Mar. 26, 2013

Mar. 30, 2013

Sep. 29, 2012

Sep. 28, 2013

Sep. 29, 2012

Dec. 31, 2013

Jan. 30, 2013

Sep. 28, 2013

Sep. 28, 2013

Sep. 28, 2013

Sep. 28, 2013

Sep. 28, 2013

Sep. 28, 2013

Sep. 28, 2013

Jan. 30, 2013

Mar. 26, 2013

Mar. 26, 2010

Sep. 28, 2013

Dec. 31, 2012

Sep. 28, 2013

Sep. 28, 2013

Mar. 26, 2013

Mar. 26, 2010

Sep. 28, 2013

Dec. 31, 2012

Sep. 28, 2013

Sep. 28, 2013

Jan. 17, 2013

Sep. 28, 2013

Jan. 17, 2013

Jan. 17, 2013

Scenario, Forecast

Line of Credit

Line of Credit

Line of Credit

Line of Credit

Line of Credit

Line of Credit

Line of Credit

Line of Credit

Prior Senior Secured Credit Facility

7.875% Senior Notes due 2018

7.875% Senior Notes due 2018

7.875% Senior Notes due 2018

7.875% Senior Notes due 2018

7.875% Senior Notes due 2018

7.875% Senior Notes due 2018

8.125% Senior Notes due 2020

8.125% Senior Notes due 2020

8.125% Senior Notes due 2020

8.125% Senior Notes due 2020

8.125% Senior Notes due 2020

8.125% Senior Notes due 2020

4.75% Senior Notes due 2023

4.75% Senior Notes due 2023

4.75% Senior Notes due 2023

4.75% Senior Notes due 2023

Minimum

Maximum

Domestic Subsidiaries

Foreign Subsidiaries

Eurocurrency Rate

Base Rate

Semi Annual Payment, First Payment

Semi Annual Payment, Second Payment

Semi Annual Payment, First Payment

Semi Annual Payment, Second Payment

Semi Annual Payment, First Payment

Semi Annual Payment, Second Payment

Debt Instrument [Line Items]

Long-term debt, aggregate principal amount

$280

$280

$500

Stated coupon rate

7.88%

7.88%

8.13%

8.13%

4.75%

Long-term debt, price

99.28%

99.16%

Long-term debt, yield to maturity

8.00%

8.00%

8.25%

8.25%

4.75%

Notes, payment terms

The 2018 Notes and the 2020 Notes were issued on March 26, 2010, and interest on the 2018 Notes and the 2020 Notes is payable on March 15 and September 15 of each year.

The 2018 Notes and the 2020 Notes were issued on March 26, 2010, and interest on the 2018 Notes and the 2020 Notes is payable on March 15 and September 15 of each year.

The 2023 Notes were issued on January 17, 2013, and interest on the 2023 Notes is payable on January 15 and July 15 of each year.

Notes interest payable date

15-Mar

15-Sep

15-Mar

15-Sep

15-Jan

15-Jul

Notes maturity date

15-Mar-18

15-Mar-18

15-Mar-18

15-Mar-20

15-Mar-20

15-Mar-20

15-Jan-23

Percentage of debt redemption

10.00%

10.00%

Percentage of debt redemption price

103.00%

Cash paid for debt redemption

72.1

72.1

72.1

Loss on extinguishment of debt

3.6

3.7

3.6

3.7

Proceeds from issuance of debt

500

Debt issuance cost

7.4

Payment for redemption of aggregate principal amount

70

Description of Notes restrictive covenants

The indenture governing the 2018 Notes and the 2020 Notes contains restrictive covenants that, among other things, limit the ability of the Company and its subsidiaries to (i) incur additional debt, (ii) pay dividends and make other restricted payments, (iii) create or permit certain liens, (iv) issue or sell capital stock of the Company's restricted subsidiaries, (v) use the proceeds from sales of assets and subsidiary stock, (vi) create or permit restrictions on the ability of the Company's restricted subsidiaries to pay dividends or make other distributions to the Company, (vii) enter into transactions with affiliates, (viii) enter into sale and leaseback transactions and (ix) consolidate or merge or sell all or substantially all of the Company's assets. The foregoing limitations are subject to exceptions as set forth in the 2018 Notes and the 2020Notes. In addition, if in the future the 2018 and the 2020 Notes have an investment grade credit rating from both Moody's Investors Service and Standard & Poor's Ratings Services and no default has occurred and is continuing, certain of these covenants will, thereafter, no longer apply to the Notes for so long as the 2018 Notes and the 2020 Notes have an investment grade credit rating by both rating agencies.

The indenture governing the 2018 Notes and the 2020 Notes contains restrictive covenants that, among other things, limit the ability of the Company and its subsidiaries to: (i) incur additional debt, (ii) pay dividends and make other restricted payments, (iii) create or permit certain liens, (iv) issue or sell capital stock of the Companybs restricted subsidiaries, (v) use the proceeds from sales of assets and subsidiary stock, (vi) create or permit restrictions on the ability of the Companybs restricted subsidiaries to pay dividends or make other distributions to the Company, (vii) enter into transactions with affiliates, (viii) enter into sale and leaseback transactions and (ix) consolidate or merge or sell all or substantially all of the Companybs assets. The foregoing limitations are subject to exceptions as set forth in the 2018 Notes and the 2020 Notes. In addition, if in the future the 2018 Notes and the 2020 Notes have an investment grade credit rating from both Moodybs Investors Service and Standard & Poorbs Ratings Services and no default has occurred and is continuing, certain of these covenants will, thereafter, no longer apply to the Notes for so long as the 2018 Notes and the 2020 Notes have an investment grade credit rating by both rating agencies.

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

Compliance with covenants under Notes

As of September 28, 2013, the Company was in compliance with all covenants under the indentures governing the Notes.

As of September 28, 2013, the Company was in compliance with all covenants under the indentures governing the Notes.

As of September 28, 2013, the Company was in compliance with all covenants under the indentures governing the Notes.

Line of credit facility, maximum borrowing capacity

1,000

500

Line of credit facility, maturity date

30-Jan-18

Borrowings outstanding

$0

Minimum interest rate margin

1.00%

0.00%

Maximum interest rate margin

2.25%

1.25%

Line of credit facility, interest rate at period end

1.50%

0.50%

Line of credit facility, facility fee

0.25%

0.50%

Percentage of stock secured on a first priority basis

100.00%

65.00%

Line of credit facility, covenants and restrictions

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

Line of credit facility, compliance with covenants

As of September 28, 2013, the Company was in compliance with all covenants under the agreement governing the revolving credit facility.

Components_of_Net_Periodic_Ben

Components of Net Periodic Benefit Costs (Detail) (USD $)	3 Months Ended		9 Months Ended
In Millions, unless otherwise specified	Sep. 28, 2013	Sep. 29, 2012	Sep. 28, 2013	Sep. 29, 2012
U.S. Pension
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Service cost	$0.80	$0.80	$2.20	$2.40
Interest cost	6.5	6.6	19.6	18.3
Expected return on plan assets	-8.1	-7.5	-24.3	-20.6
Amortization of actuarial (gain) loss	1	1	3.1	2.9
Settlement loss				0.6
Net periodic benefit cost	0.2	0.9	0.6	3.6
Foreign Pension
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Service cost	2.4	1.9	7.4	5.8
Interest cost	5.1	4.7	15.5	14.1
Expected return on plan assets	-6.2	-5.5	-18.9	-16.5
Amortization of actuarial (gain) loss	1.6	1.4	4.8	4.2
Net periodic benefit cost	2.9	2.5	8.8	7.6
U.S. Other Postretirement
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Service cost		0.1	0.1	0.3
Interest cost	0.9	1.1	2.7	3.3
Amortization of actuarial (gain) loss		0.1	-0.1	0.3
Net periodic benefit cost	0.9	1.3	2.7	3.9
Foreign Other Postretirement
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Service cost	0.3	0.3	0.8	0.8
Interest cost	0.7	0.9	2.3	2.4
Amortization of actuarial (gain) loss	0.1	0.1	0.3	0.2
Amortization of prior service credit	-0.1	-0.1	-0.3	-0.1
Special termination benefits	0.1	0.1	0.3	0.3
Net periodic benefit cost	$1.10	$1.30	$3.40	$3.60

Pension_and_Other_Postretireme2

Pension and Other Postretirement Benefit Plans - Additional Information (Detail) (USD $)	9 Months Ended
In Millions, unless otherwise specified	Sep. 28, 2013
Defined Benefit Plan Disclosure [Line Items]
Employer's contribution towards defined contribution retirement program	$11.50
Estimated employer contribution towards defined contribution retirement program in 2013	15
Pension Plans, Defined Benefit
Defined Benefit Plan Disclosure [Line Items]
Employer's contribution towards defined benefit plan	15.9
Pension Plans, Defined Benefit | Minimum
Defined Benefit Plan Disclosure [Line Items]
Estimated employer's contribution towards defined benefit plan in 2013	20
Pension Plans, Defined Benefit | Maximum
Defined Benefit Plan Disclosure [Line Items]
Estimated employer's contribution towards defined benefit plan in 2013	$25

Summary_of_Other_Income_Expens

Summary of Other (Income) Expense, Net (Detail) (USD $)	3 Months Ended		9 Months Ended
In Millions, unless otherwise specified	Sep. 28, 2013	Sep. 29, 2012	Sep. 28, 2013	Sep. 29, 2012
Components of Other Income (Expense) [Line Items]
Other expense	$17.30	$9.30	$38.80	$25.50
Other income	-0.5	-7.8	-1	-13.5
Other expense, net	$16.80	$1.50	$37.80	$12

Other_Expense_Net_Additional_I

Other Expense, Net - Additional Information (Detail) (USD $)	3 Months Ended		9 Months Ended
In Millions, unless otherwise specified	Mar. 30, 2013	Sep. 29, 2012	Sep. 28, 2013	Sep. 29, 2012
Components of Other Income (Expense) [Line Items]
Loss on extinguishment of debt	$3.60	$3.70	$3.60	$3.70
Other Income
Components of Other Income (Expense) [Line Items]
Insurance recoveries		$7.20		$12.30

Income_Taxes_Additional_Inform

Income Taxes - Additional Information (Detail) (USD $)	3 Months Ended		9 Months Ended
In Millions, unless otherwise specified	Sep. 28, 2013	Sep. 29, 2012	Sep. 28, 2013	Sep. 29, 2012
Income Taxes [Line Items]
Provision for income taxes	$51.20	$29.30	$130.20	$100.40
Effective tax rate	32.30%	19.00%	27.20%	20.30%
Consolidated income before provision for income taxes	158.7	154.4	479	494.2
U.S. federal statutory income tax rate			35.00%	35.00%
Tax benefits related to research and development credits			3.4
Tax benefit related to reversal of full valuation allowance			$21.70

Summary_of_Information_Used_to

Summary of Information Used to Compute Diluted Net Income Per Share (Detail) (USD $)	3 Months Ended		9 Months Ended
In Millions, except Share data, unless otherwise specified	Sep. 28, 2013	Sep. 29, 2012	Sep. 28, 2013	Sep. 29, 2012
Earnings Per Share, Diluted, by Common Class, Including Two Class Method [Line Items]
Net income attributable to Lear	$112.80	$121.40	$358.60	$400.90
Average common shares outstanding	80,674,338	97,482,353	86,609,304	98,975,335
Dilutive effect of common stock equivalents	1,079,825	1,382,520	1,041,134	1,493,131
Average diluted shares outstanding	81,754,163	98,864,873	87,650,438	100,468,466
Basic net income per share attributable to Lear	$1.40	$1.25	$4.14	$4.05
Diluted net income per share attributable to Lear	$1.38	$1.23	$4.09	$3.99

Summary_of_Comprehensive_Incom

Summary of Comprehensive Income (Loss) and Reconciliations of Equity (Detail) (USD $)	3 Months Ended				9 Months Ended				33 Months Ended
In Millions, unless otherwise specified	Sep. 28, 2013		Sep. 29, 2012		Sep. 28, 2013		Sep. 29, 2012		Sep. 28, 2013
Stockholders Equity Note [Line Items]
Beginning equity balance	$2,790.30		$2,700.50		$3,612.20		$2,561.10
Stock-based compensation transactions	14.2		8.8		36		22.8
Repurchase of common stock			-50.1		-1,000.10		-172.6		-1,500
Dividends declared to Lear Corporation stockholders	-14.2		-13.9		-44.8		-42.3
Dividends paid to noncontrolling interests	-18.6				-33.4		-4.3
Acquisition of noncontrolling interests			-17.4		-6.6		-23.6
Comprehensive income:
Net income	116.7		128.1		375.9		427.1
Other comprehensive income (loss), net of tax:
Defined benefit plan adjustments	1.8	[1]	2.6	[2]	5.5	[1]	0.8	[2]
Derivative instruments and hedging activities	-5.3	[3]	18	[4]	-14.1	[3]	54	[4]
Foreign currency translation adjustments	35.1		25.6		-10.6		-20.8
Other comprehensive income (loss)	31.6		46.2		-19.2		34
Comprehensive income	148.3		174.3		356.7		461.1
Ending equity balance	2,920	[5]	2,802.20		2,920	[5]	2,802.20		2,920	[5]
Parent
Stockholders Equity Note [Line Items]
Beginning equity balance	2,669.30		2,565.50		3,487.10		2,436.40
Stock-based compensation transactions	14.2		8.8		36		22.8
Repurchase of common stock			-50.1		-1,000.10		-172.6
Dividends declared to Lear Corporation stockholders	-14.2		-13.9		-44.8		-42.3
Acquisition of noncontrolling interests			-9.3		-3.2		-11.5
Comprehensive income:
Net income	112.8		121.4		358.6		400.9
Other comprehensive income (loss), net of tax:
Defined benefit plan adjustments	1.8	[1]	2.6	[2]	5.5	[1]	0.8	[2]
Derivative instruments and hedging activities	-5.3	[3]	18	[4]	-14.1	[3]	54	[4]
Foreign currency translation adjustments	34.9		24.4		-11.5		-21.1
Other comprehensive income (loss)	31.4		45		-20.1		33.7
Comprehensive income	144.2		166.4		338.5		434.6
Ending equity balance	2,813.50		2,667.40		2,813.50		2,667.40		2,813.50
Noncontrolling Interest
Stockholders Equity Note [Line Items]
Beginning equity balance	121		135		125.1		124.7
Dividends paid to noncontrolling interests	-18.6				-33.4		-4.3
Acquisition of noncontrolling interests			-8.1		-3.4		-12.1
Comprehensive income:
Net income	3.9		6.7		17.3		26.2
Other comprehensive income (loss), net of tax:
Foreign currency translation adjustments	0.2		1.2		0.9		0.3
Other comprehensive income (loss)	0.2		1.2		0.9		0.3
Comprehensive income	4.1		7.9		18.2		26.5
Ending equity balance	$106.50		$134.80		$106.50		$134.80		$106.50
[1]	Includes comprehensive income of $2.6 million and $7.8 million for the three and nine months ended September 28, 2013, respectively, reclassified from accumulated other comprehensive loss. See Note 8, "Pension and Other Postretirement Benefit Plans."
[2]	Includes comprehensive income of $2.5 million and $8.1 million for the three and nine months ended September 29, 2012, respectively, reclassified from accumulated other comprehensive loss. See Note 8, "Pension and Other Postretirement Benefit Plans."
[3]	Includes comprehensive loss of $8.3 million and $27.1 million for the three and nine months ended September 28, 2013, respectively, reclassified from accumulated other comprehensive loss. See Note 15, "Financial Instruments."
[4]	Includes comprehensive income (loss) of ($0.3) million and $5.8 million for the three and nine months ended September 29, 2012, respectively, reclassified from accumulated other comprehensive loss. See Note 15, "Financial Instruments."
[5]	Unaudited.

Summary_of_Comprehensive_Incom1

Summary of Comprehensive Income (Loss) and Reconciliations of Equity (Parenthetical) (Detail) (USD $)	3 Months Ended		9 Months Ended
In Millions, unless otherwise specified	Sep. 28, 2013	Sep. 29, 2012	Sep. 28, 2013	Sep. 29, 2012
Stockholders Equity Note [Line Items]
Defined benefit plan adjustments, pension and other postretirement benefit plans	$2.60	$2.50	$7.80	$8.10
Derivative instruments and hedging activities, reclassified from accumulated other comprehensive income (loss)	($8.30)	($0.30)	($27.10)	$5.80

Comprehensive_Income_and_Equit2

Comprehensive Income and Equity - Additional Information (Detail) (USD $)	1 Months Ended		3 Months Ended			9 Months Ended		33 Months Ended	3 Months Ended	1 Months Ended
In Millions, except Share data, unless otherwise specified	Apr. 25, 2013	Jan. 31, 2013	Sep. 28, 2013	Jun. 29, 2013	Sep. 29, 2012	Sep. 28, 2013	Sep. 29, 2012	Sep. 28, 2013	Jun. 29, 2013	Jan. 31, 2013	Feb. 28, 2013	Apr. 30, 2013
			Director			Director		Director	Additional Paid-in Capital	Additional Authorization	2013 Share Repurchase Program	Two-Year Stock Repurchase Program
Stockholders Equity Note [Line Items]
Common Stock Share Repurchase Program, description		Common Stock Share Repurchase Program - In January 2013, the Company's Board of Directors authorized an increase of $800 million to the Company's existing common stock share repurchase program, which permits the discretionary repurchase of the Company's common stock, to provide for aggregate repurchases of $1.5 billion and extended the term of the program to January 10, 2016.
Common stock, aggregate authorized repurchase amount		$1,500								$800	$600	$750
Number of directors			3			3		3
Accelerated stock repurchase agreement amount	800
Amount paid in accelerated stock repurchase agreement				800
Common stock, repurchased				11,862,836		15,533,758	4,200,151
Percentage of treasury stock repurchased				80.00%					20.00%
Value of common stock repurchased, per share				$53.95
Value of common stock repurchased					50.1	1,000.10	172.6	1,500	160
Common stock, share repurchase program amount						750
Common stock, at an average purchase price excluding commission						$54.08	$41.10
Repurchase of common stock						1,000.10	172.6
Cash dividends declared per share						$0.17	$0.14
Dividends declared to Lear Corporation stockholders			14.2		13.9	44.8	42.3
Dividends paid to Lear Corporation stockholders						$44.80	$40.90

Legal_and_Other_Contingencies_1

Legal and Other Contingencies - Additional Information (Detail) (USD $)	3 Months Ended		9 Months Ended		24 Months Ended
In Millions, unless otherwise specified	Sep. 29, 2012	Oct. 01, 2011	Sep. 28, 2013	Sep. 29, 2012	Sep. 28, 2013	Dec. 31, 2012
		Facility
Loss Contingencies [Line Items]
Reserves for pending legal disputes, including commercial disputes and other matters			$14.50		$14.50	$12.80
Environmental reserves			5.1		5.1	5.2
Number of production facilities destroyed by fire		1
Incurred losses and incremental costs related to the destruction of assets caused by a fire	9.6		7.3	27.4	65.7
Insurance proceeds			10	37.8	89
Insurance proceeds, operating activities			2.9	26.4	59.1
Insurance proceeds, investing activities			7.1	11.4	29.9
Cost of Sales
Loss Contingencies [Line Items]
Insurance recoveries	5.8			26	59.1
Other (Income) Expense
Loss Contingencies [Line Items]
Insurance recoveries	$7.20			$12.30	$29.90

Summary_of_Changes_in_Reserves

Summary of Changes in Reserves for Product Liability and Warranty Claims (Detail) (USD $)	9 Months Ended
In Millions, unless otherwise specified	Sep. 28, 2013
Product Liability Contingency [Line Items]
Beginning Balance	$22.70
Expense, net (including changes in estimates)	9.1
Settlements	-5.1
Foreign currency translation and other	-0.1
Ending Balance	$26.60

Segment_Reporting_Additional_I

Segment Reporting - Additional Information (Detail) (USD $)	3 Months Ended		9 Months Ended
In Millions, unless otherwise specified	Sep. 28, 2013	Sep. 29, 2012	Sep. 28, 2013	Sep. 29, 2012
Segment Reporting Information [Line Items]
Reportable operating segments			2
Restructuring charges			$42.90
Seating
Segment Reporting Information [Line Items]
Restructuring charges	10.9	2.2	29.8	8.5
EPMS
Segment Reporting Information [Line Items]
Restructuring charges	0.6	0.8	7.8	2.4
Corporate and regional headquarters and elimination of intercompany activity ("Other")
Segment Reporting Information [Line Items]
Restructuring charges	$0.20	($0.10)	$5.30	$0.20

Summary_of_Segment_Financial_I

Summary of Segment Financial Information (Detail) (USD $)	3 Months Ended				9 Months Ended
In Millions, unless otherwise specified	Sep. 28, 2013		Sep. 29, 2012		Sep. 28, 2013		Sep. 29, 2012		Dec. 31, 2012
Segment Reporting Information [Line Items]
Revenues from external customers	$3,917.70		$3,538.60		$11,977.90		$10,847.60
Segment earnings	193	[1]	169.6	[1]	568.4	[1]	546.4	[1]
Depreciation and amortization	72.9		63.3		208.3		173.6
Capital expenditures	102.8		120.1		329.2		300.5
Total assets	8,464.20	[2]	7,462.30		8,464.20	[2]	7,462.30		8,194.10
Seating
Segment Reporting Information [Line Items]
Revenues from external customers	2,891.70		2,661.60		8,872.60		8,268.80
Segment earnings	142.8	[1]	154.8	[1]	450.7	[1]	524.2	[1]
Depreciation and amortization	46.7		40.7		133.4		109.9
Capital expenditures	67.3		83.7		214.8		186.4
Total assets	4,862.50		4,414.60		4,862.50		4,414.60
EPMS
Segment Reporting Information [Line Items]
Revenues from external customers	1,026		877		3,105.30		2,578.80
Segment earnings	111.6	[1]	65.2	[1]	295.5	[1]	176.4	[1]
Depreciation and amortization	24.1		20.3		69.2		57.2
Capital expenditures	33.9		35.6		107.4		108.8
Total assets	1,728.90		1,476.80		1,728.90		1,476.80
Corporate and regional headquarters and elimination of intercompany activity ("Other")
Segment Reporting Information [Line Items]
Segment earnings	-61.4	[1]	-50.4	[1]	-177.8	[1]	-154.2	[1]
Depreciation and amortization	2.1		2.3		5.7		6.5
Capital expenditures	1.6		0.8		7		5.3
Total assets	$1,872.80		$1,570.90		$1,872.80		$1,570.90
[1]	See definition above.
[2]	Unaudited.

Reconciliation_of_Consolidated

Reconciliation of Consolidated Segment Earnings to Consolidated Income Before Provision for Income Taxes (Detail) (USD $)	3 Months Ended				9 Months Ended
In Millions, unless otherwise specified	Sep. 28, 2013		Sep. 29, 2012		Sep. 28, 2013		Sep. 29, 2012
Segment Reporting, Reconciling Item for Operating Profit (Loss) from Segment to Consolidated [Line Items]
Segment earnings	$193	[1]	$169.60	[1]	$568.40	[1]	$546.40	[1]
Interest expense	17.5		13.7		51.6		40.2
Other expense, net	16.8		1.5		37.8		12
Consolidated income before provision for income taxes and equity in net income of affiliates	$158.70		$154.40		$479		$494.20
[1]	See definition above.

Financial_Instruments_Addition

Financial Instruments - Additional Information (Detail) (USD $)	3 Months Ended			9 Months Ended			12 Months Ended
In Millions, unless otherwise specified	Sep. 28, 2013		Sep. 29, 2012	Sep. 28, 2013		Sep. 29, 2012	Dec. 31, 2012
Financial Instruments [Line Items]
Long-term debt	$1,057	[1]		$1,057	[1]		$626.30
Gains (losses) recorded in accumulated other comprehensive loss	0.2			0.2			19.9
Expected amount to be reclassified into earnings from accumulated other comprehensive loss				1.2
Guilford Mills | Fair Value, Inputs, Level 3 | Property Plant and Equipment
Financial Instruments [Line Items]
Fair value measured on a non-recurring basis							89.9
Guilford Mills | Fair Value, Inputs, Level 3 | Intangible Assets
Financial Instruments [Line Items]
Fair value measured on a non-recurring basis							56
Commodity Contract | Cost of Sales
Financial Instruments [Line Items]
Gains (losses) reclassified from accumulated other comprehensive loss						0.2
Commodity Contract | Designated as Hedging Instrument
Financial Instruments [Line Items]
Gains (losses) reclassified from accumulated other comprehensive loss						0.2
Foreign Exchange Contract
Financial Instruments [Line Items]
Derivative, fair value, net	1.5			1.5			19.9
Other derivatives not designated as hedging instruments, fair value, net	1.3			1.3			0
Foreign Exchange Contract | Cost of Sales
Financial Instruments [Line Items]
Gains (losses) reclassified from accumulated other comprehensive loss	7		0.1	24.4		6.3
Foreign Exchange Contract | Sales
Financial Instruments [Line Items]
Gains (losses) reclassified from accumulated other comprehensive loss	1.3		0.2	2.7		0.7
Foreign Exchange Contract | Designated as Hedging Instrument
Financial Instruments [Line Items]
Derivative maturities				18 months			17 months
Derivative, fair value, net	0.2			0.2			19.9
Gains (losses) reclassified from accumulated other comprehensive loss	-8.3		-0.3	-27.1		5.6
Foreign Exchange Contract | Designated as Hedging Instrument | Cash Flow Hedging
Financial Instruments [Line Items]
Notional amount of derivatives	762.2			762.2			836.4
Foreign Exchange Contract | Not Designated as Hedging Instrument
Financial Instruments [Line Items]
Notional amount of derivatives	124.2			124.2			23.4
Derivative maturities				12 months			12 months
Derivative, fair value, net	1.3			1.3
Carrying (Reported) Amount, Fair Value Disclosure
Financial Instruments [Line Items]
Long-term debt	1,057			1,057			626.3
Estimate of Fair Value, Fair Value Disclosure
Financial Instruments [Line Items]
Long-term debt	$1,070.60			$1,070.60			$696.60
[1]	Unaudited.

Fair_Value_of_Outstanding_Fore

Fair Value of Outstanding Foreign Currency Derivative Contracts and Related Classification in Condensed Consolidated Balance Sheets (Detail) (Foreign Exchange Contract, USD $)	Sep. 28, 2013	Dec. 31, 2012
In Millions, unless otherwise specified
Contracts balance sheet classification:
Derivative assets (liabilities), at fair value	$1.50	$19.90
Designated as Hedging Instrument
Contracts balance sheet classification:
Other current assets	8.1	22.3
Other long-term assets	0.9	0.5
Other current liabilities	-6.9	-2.8
Other long-term liabilities	-1.9	-0.1
Derivative assets (liabilities), at fair value	0.2	19.9
Not Designated as Hedging Instrument
Contracts balance sheet classification:
Other current assets	1.7	0.1
Other current liabilities	-0.4	-0.1
Derivative assets (liabilities), at fair value	$1.30

Pretax_Amounts_Related_to_Fore

Pretax Amounts Related to Foreign Currency Derivative Contracts that were Recognized in and Reclassified from Accumulated Other Comprehensive Income (Loss) (Detail) (Foreign Exchange Contract, Designated as Hedging Instrument, USD $)	3 Months Ended		9 Months Ended
In Millions, unless otherwise specified	Sep. 28, 2013	Sep. 29, 2012	Sep. 28, 2013	Sep. 29, 2012
Foreign Exchange Contract | Designated as Hedging Instrument
Contracts qualifying for hedge accounting:
Gains recognized in accumulated other comprehensive loss	$1	$18.30	$7.40	$48.10
(Gains) losses reclassified from accumulated other comprehensive loss	-8.3	-0.3	-27.1	5.6
Comprehensive income (loss)	($7.30)	$18	($19.70)	$53.70

Pretax_Amounts_Related_to_Comm

Pretax Amounts Related to Commodity Swap Contracts that were Recognized in and Reclassified from Accumulated Other Comprehensive Income (Loss) (Detail) (Commodity Contract, Designated as Hedging Instrument, USD $)	9 Months Ended
In Millions, unless otherwise specified	Sep. 29, 2012
Commodity Contract | Designated as Hedging Instrument
Contracts qualifying for hedge accounting:
Gains recognized in accumulated other comprehensive loss	$0.10
Losses reclassified from accumulated other comprehensive loss	0.2
Comprehensive income	$0.30

Fair_Value_Measurements_and_Re

Fair Value Measurements and Related Valuation Techniques and Fair Value Hierarchy Level (Detail) (Foreign Exchange Contract, USD $)	Sep. 28, 2013	Dec. 31, 2012
In Millions, unless otherwise specified
Fair Value Measurements, Recurring and Nonrecurring, Valuation Techniques [Line Items]
Derivative assets (liabilities), at fair value	$1.50	$19.90
Fair Value, Measurements, Recurring
Fair Value Measurements, Recurring and Nonrecurring, Valuation Techniques [Line Items]
Derivative assets (liabilities), at fair value	1.5	19.9
Fair Value, Inputs, Level 2 | Fair Value, Measurements, Recurring
Fair Value Measurements, Recurring and Nonrecurring, Valuation Techniques [Line Items]
Derivative assets (liabilities), at fair value	$1.50	$19.90

Supplemental_Guarantor_Condens2

Supplemental Guarantor Condensed Consolidating Balance Sheets (Detail) (USD $)	Sep. 28, 2013		Jun. 29, 2013	Dec. 31, 2012	Sep. 29, 2012	Jun. 30, 2012	Dec. 31, 2011
In Millions, unless otherwise specified
CURRENT ASSETS:
Cash and cash equivalents	$884	[1]		$1,402.20	$1,269.60		$1,754.30
Accounts receivable	2,596.90	[1]		2,040.70
Inventories	839.2	[1]		727.1
Other	683.5	[1]		703.5
Total current assets	5,003.60	[1]		4,873.50
LONG-TERM ASSETS:
Property, plant and equipment, net	1,540	[1]		1,403.10
Goodwill	753.1	[1]		746.5
Other	1,167.50	[1]		1,171
Total long-term assets	3,460.60	[1]		3,320.60
Total assets	8,464.20	[1]		8,194.10	7,462.30
CURRENT LIABILITIES:
Accounts payable and drafts	2,554.90	[1]		2,233
Accrued liabilities	1,194.70	[1]		983.9
Total current liabilities	3,749.60	[1]		3,216.90
LONG-TERM LIABILITIES:
Long-term debt	1,057	[1]		626.3
Other	737.6	[1]		738.7
Total long-term liabilities	1,794.60	[1]		1,365
EQUITY:
Lear Corporation stockholders' equity	2,813.50	[1]		3,487.10
Noncontrolling interests	106.5	[1]		125.1
Equity	2,920	[1]	2,790.30	3,612.20	2,802.20	2,700.50	2,561.10
Total liabilities and equity	8,464.20	[1]		8,194.10
Parent Company
CURRENT ASSETS:
Cash and cash equivalents	210.8			481.4	402.1		820.3
Accounts receivable	60.5			47.7
Inventories	5.6			5.2
Other	133.9			162.9
Total current assets	410.8			697.2
LONG-TERM ASSETS:
Property, plant and equipment, net	94.7			91.5
Goodwill	23.5			23.5
Investments in subsidiaries	1,652.40			1,494.70
Other	726.2			769.9
Total long-term assets	2,496.80			2,379.60
Total assets	2,907.60			3,076.80
CURRENT LIABILITIES:
Accounts payable and drafts	110.4			114.3
Accrued liabilities	104.7			124.7
Total current liabilities	215.1			239
LONG-TERM LIABILITIES:
Long-term debt	1,057			626.3
Intercompany accounts, net	-1,367			-1,471.30
Other	189			195.7
Total long-term liabilities	-121			-649.3
EQUITY:
Lear Corporation stockholders' equity	2,813.50			3,487.10
Equity	2,813.50			3,487.10
Total liabilities and equity	2,907.60			3,076.80
Guarantor Subsidiaries
CURRENT ASSETS:
Cash and cash equivalents	0.1			0.1	0.6		0.1
Accounts receivable	488.7			358.4
Inventories	285.2			264.3
Other	69.6			70.2
Total current assets	843.6			693
LONG-TERM ASSETS:
Property, plant and equipment, net	309.7			273.3
Goodwill	401			400.8
Investments in subsidiaries	1,291.70			1,287.80
Other	75.1			67.5
Total long-term assets	2,077.50			2,029.40
Total assets	2,921.10			2,722.40
CURRENT LIABILITIES:
Accounts payable and drafts	652.3			555.2
Accrued liabilities	157.1			192.8
Total current liabilities	809.4			748
LONG-TERM LIABILITIES:
Intercompany accounts, net	467.5			447.6
Other	240.4			179.5
Total long-term liabilities	707.9			627.1
EQUITY:
Lear Corporation stockholders' equity	1,403.80			1,347.30
Equity	1,403.80			1,347.30
Total liabilities and equity	2,921.10			2,722.40
Non-Guarantor Subsidiaries
CURRENT ASSETS:
Cash and cash equivalents	673.1			920.7	866.9		933.9
Accounts receivable	2,047.70			1,634.60
Inventories	548.4			457.6
Other	480			470.4
Total current assets	3,749.20			3,483.30
LONG-TERM ASSETS:
Property, plant and equipment, net	1,135.60			1,038.30
Goodwill	328.6			322.2
Other	366.2			333.6
Total long-term assets	1,830.40			1,694.10
Total assets	5,579.60			5,177.40
CURRENT LIABILITIES:
Accounts payable and drafts	1,792.20			1,563.50
Accrued liabilities	932.9			666.4
Total current liabilities	2,725.10			2,229.90
LONG-TERM LIABILITIES:
Intercompany accounts, net	899.5			1,023.70
Other	308.2			363.5
Total long-term liabilities	1,207.70			1,387.20
EQUITY:
Lear Corporation stockholders' equity	1,540.30			1,435.20
Noncontrolling interests	106.5			125.1
Equity	1,646.80			1,560.30
Total liabilities and equity	5,579.60			5,177.40
Consolidation, Eliminations
LONG-TERM ASSETS:
Investments in subsidiaries	-2,944.10			-2,782.50
Total long-term assets	-2,944.10			-2,782.50
Total assets	-2,944.10			-2,782.50
EQUITY:
Lear Corporation stockholders' equity	-2,944.10			-2,782.50
Equity	-2,944.10			-2,782.50
Total liabilities and equity	($2,944.10)			($2,782.50)
[1]	Unaudited.

Supplemental_Guarantor_Condens3

Supplemental Guarantor Condensed Consolidating Statements of Income (Detail) (USD $)	3 Months Ended		9 Months Ended
In Millions, unless otherwise specified	Sep. 28, 2013	Sep. 29, 2012	Sep. 28, 2013	Sep. 29, 2012
Condensed Financial Statements, Captions [Line Items]
Net sales	$3,917.70	$3,538.60	$11,977.90	$10,847.60
Cost of sales	3,587.50	3,247.30	10,997.60	9,931.90
Selling, general and administrative expenses	128.6	113.4	386.1	346.8
Amortization of intangible assets	8.6	8.3	25.8	22.5
Interest expense	17.5	13.7	51.6	40.2
Other expense, net	16.8	1.5	37.8	12
Consolidated income before provision for income taxes and equity in net income of affiliates	158.7	154.4	479	494.2
Provision for income taxes	51.2	29.3	130.2	100.4
Equity in net income of affiliates	-9.2	-3	-27.1	-33.3
Consolidated net income	116.7	128.1	375.9	427.1
Less: Net income attributable to noncontrolling interests	3.9	6.7	17.3	26.2
Net income attributable to Lear	112.8	121.4	358.6	400.9
Consolidated comprehensive income	148.3	174.3	356.7	461.1
Less: Comprehensive income attributable to noncontrolling interests	4.1	7.9	18.2	26.5
Comprehensive income attributable to Lear	144.2	166.4	338.5	434.6
Parent Company
Condensed Financial Statements, Captions [Line Items]
Net sales	105.2	119.1	352.4	379.9
Cost of sales	132.6	126.6	429.9	423.9
Selling, general and administrative expenses	43	35.9	121.7	108.8
Amortization of intangible assets	0.5	0.4	1.3	1.2
Intercompany charges	0.2	0.5	0.9	3.6
Interest expense	11.9	0.8	36	3
Other intercompany (income) expense, net	-45.7	-67.5	-170.8	-255.3
Other expense, net	0.6	3.5	6.8	2.4
Consolidated income before provision for income taxes and equity in net income of affiliates	-37.9	18.9	-73.4	92.3
Provision for income taxes	-11.2	2.5	-23.6	8.4
Equity in net income of affiliates	-0.1	4.5	-0.8	-13.1
Equity in net income of subsidiaries	-139.4	-109.5	-407.6	-303.9
Consolidated net income	112.8	121.4	358.6	400.9
Net income attributable to Lear	112.8	121.4	358.6	400.9
Consolidated comprehensive income	144.2	166.4	338.5	434.6
Comprehensive income attributable to Lear	144.2	166.4	338.5	434.6
Guarantor Subsidiaries
Condensed Financial Statements, Captions [Line Items]
Net sales	1,557.80	1,431.40	4,701.30	4,320.20
Cost of sales	1,411.20	1,282.80	4,277.40	3,931.20
Selling, general and administrative expenses	17.3	43.7	49.2	68.5
Amortization of intangible assets	1.2	1.4	3.6	1.9
Intercompany charges		0.3	0.3	1.3
Interest expense	6	4.1	18.1	15.9
Other intercompany (income) expense, net	33.6	45.1	97.7	168.9
Other expense, net	0.2	0.1	1	0.6
Consolidated income before provision for income taxes and equity in net income of affiliates	88.3	53.9	254	131.9
Provision for income taxes	31.7	-1.3	92.3	0.2
Equity in net income of affiliates	-0.3	-0.6	-0.4	-2
Equity in net income of subsidiaries	-39.1	-24	-120.3	-129.8
Consolidated net income	96	79.8	282.4	263.5
Net income attributable to Lear	96	79.8	282.4	263.5
Consolidated comprehensive income	91	104.8	270.4	324.6
Comprehensive income attributable to Lear	91	104.8	270.4	324.6
Non-Guarantor Subsidiaries
Condensed Financial Statements, Captions [Line Items]
Net sales	3,351.60	2,992.70	10,326.70	9,340.60
Cost of sales	3,140.60	2,842.50	9,692.80	8,769.90
Selling, general and administrative expenses	68.3	33.8	215.2	169.5
Amortization of intangible assets	6.9	6.5	20.9	19.4
Intercompany charges	-0.2	-0.8	-1.2	-4.9
Interest expense	-0.4	8.8	-2.5	21.3
Other intercompany (income) expense, net	12.1	22.4	73.1	86.4
Other expense, net	16	-2.1	30	9
Consolidated income before provision for income taxes and equity in net income of affiliates	108.3	81.6	298.4	270
Provision for income taxes	30.7	28.1	61.5	91.8
Equity in net income of affiliates	-8.8	-6.9	-25.9	-18.2
Consolidated net income	86.4	60.4	262.8	196.4
Less: Net income attributable to noncontrolling interests	3.9	6.7	17.3	26.2
Net income attributable to Lear	82.5	53.7	245.5	170.2
Consolidated comprehensive income	122.8	91.9	254.7	186.7
Less: Comprehensive income attributable to noncontrolling interests	4.1	7.9	18.2	26.5
Comprehensive income attributable to Lear	118.7	84	236.5	160.2
Consolidation, Eliminations
Condensed Financial Statements, Captions [Line Items]
Net sales	-1,096.90	-1,004.60	-3,402.50	-3,193.10
Cost of sales	-1,096.90	-1,004.60	-3,402.50	-3,193.10
Equity in net income of subsidiaries	178.5	133.5	527.9	433.7
Consolidated net income	-178.5	-133.5	-527.9	-433.7
Net income attributable to Lear	-178.5	-133.5	-527.9	-433.7
Consolidated comprehensive income	-209.7	-188.8	-506.9	-484.8
Comprehensive income attributable to Lear	($209.70)	($188.80)	($506.90)	($484.80)

Supplemental_Guarantor_Condens4

Supplemental Guarantor Condensed Consolidating Statements of Cash Flows (Detail) (USD $)	9 Months Ended			24 Months Ended
In Millions, unless otherwise specified	Sep. 28, 2013		Sep. 29, 2012	Sep. 28, 2013
Condensed Financial Statements, Captions [Line Items]
Net cash provided by operating activities	$429.60		$360.70
Cash Flows from Investing Activities:
Additions to property, plant and equipment	-329.2		-300.5
Insurance proceeds	7.1		11.4	29.9
Cash paid for acquisitions, net of cash acquired			-243.9
Other, net	40.7		-3.1
Net cash used in investing activities	-281.4		-536.1
Cash Flows from Financing Activities:
Proceeds from the issuance of senior notes	500
Repurchase of senior notes	-72.1		-72.1
Payment of debt issuance and other financing costs	-13.4
Repurchase of common stock	-1,000.10		-172.6
Dividends paid to Lear Corporation stockholders	-44.8		-40.9
Dividends paid to noncontrolling interests	-33.4		-4.3
Other	-9.7		-15.4
Net cash used in financing activities	-673.5		-305.3
Effect of foreign currency translation	7.1		-4
Net Change in Cash and Cash Equivalents	-518.2		-484.7
Cash and Cash Equivalents as of Beginning of Period	1,402.20		1,754.30
Cash and Cash Equivalents as of End of Period	884	[1]	1,269.60	884	[1]
Parent Company
Condensed Financial Statements, Captions [Line Items]
Net cash provided by operating activities	0.8		70.1
Cash Flows from Investing Activities:
Additions to property, plant and equipment	-13.4		-7.7
Cash paid for acquisitions, net of cash acquired			-243.9
Other, net	44.1		-2.1
Net cash used in investing activities	30.7		-253.7
Cash Flows from Financing Activities:
Proceeds from the issuance of senior notes	500
Repurchase of senior notes	-72.1		-72.1
Payment of debt issuance and other financing costs	-13.4
Repurchase of common stock	-1,000.10		-172.6
Dividends paid to Lear Corporation stockholders	-44.8		-40.9
Other	-6.3		2.2
Change in intercompany accounts	334.6		48.8
Net cash used in financing activities	-302.1		-234.6
Net Change in Cash and Cash Equivalents	-270.6		-418.2
Cash and Cash Equivalents as of Beginning of Period	481.4		820.3
Cash and Cash Equivalents as of End of Period	210.8		402.1	210.8
Guarantor Subsidiaries
Condensed Financial Statements, Captions [Line Items]
Net cash provided by operating activities	161.6		250.1
Cash Flows from Investing Activities:
Additions to property, plant and equipment	-83.7		-75.2
Other, net	0.1		3.8
Net cash used in investing activities	-83.6		-71.4
Cash Flows from Financing Activities:
Change in intercompany accounts	-78		-178.2
Net cash used in financing activities	-78		-178.2
Net Change in Cash and Cash Equivalents			0.5
Cash and Cash Equivalents as of Beginning of Period	0.1		0.1
Cash and Cash Equivalents as of End of Period	0.1		0.6	0.1
Non-Guarantor Subsidiaries
Condensed Financial Statements, Captions [Line Items]
Net cash provided by operating activities	267.2		40.5
Cash Flows from Investing Activities:
Additions to property, plant and equipment	-232.1		-217.6
Insurance proceeds	7.1		11.4
Other, net	-3.5		-4.8
Net cash used in investing activities	-228.5		-211
Cash Flows from Financing Activities:
Dividends paid to noncontrolling interests	-33.4		-4.3
Other	-3.4		-17.6
Change in intercompany accounts	-256.6		129.4
Net cash used in financing activities	-293.4		107.5
Effect of foreign currency translation	7.1		-4
Net Change in Cash and Cash Equivalents	-247.6		-67
Cash and Cash Equivalents as of Beginning of Period	920.7		933.9
Cash and Cash Equivalents as of End of Period	$673.10		$866.90	$673.10
[1]	Unaudited.

Supplemental_Guarantor_Condens5

Supplemental Guarantor Condensed Consolidating Financial Statements - Additional Information (Detail) (USD $)	3 Months Ended		9 Months Ended		1 Months Ended	9 Months Ended	12 Months Ended	1 Months Ended	9 Months Ended	12 Months Ended	9 Months Ended
In Millions, unless otherwise specified	Sep. 28, 2013	Sep. 29, 2012	Sep. 28, 2013	Sep. 29, 2012	Mar. 26, 2010	Sep. 28, 2013	Dec. 31, 2012	Mar. 26, 2010	Sep. 28, 2013	Dec. 31, 2012	Sep. 28, 2013
					7.875% Senior Notes due 2018	7.875% Senior Notes due 2018	7.875% Senior Notes due 2018	8.125% Senior Notes due 2020	8.125% Senior Notes due 2020	8.125% Senior Notes due 2020	4.75% Senior Notes due 2023
Condensed Financial Statements, Captions [Line Items]
Long-term debt, aggregate principal amount						$280			$280		$500
Long-term debt, stated coupon rate						7.88%	7.88%		8.13%	8.13%	4.75%
Long-term debt, maturity date					15-Mar-18	15-Mar-18	15-Mar-18	15-Mar-20	15-Mar-20	15-Mar-20	15-Jan-23
Selling, general and administrative expenses allocated from Lear	$31.70	$23.70	$93.30	$73.20

Summary_of_LongTerm_Debt_of_Le

Summary of Long-Term Debt of Lear and Guarantors on Combined Basis (Detail) (USD $)	Sep. 28, 2013		Dec. 31, 2012
In Millions, unless otherwise specified
Condensed Financial Statements, Captions [Line Items]
Senior notes	$1,057	[1]	$626.30
[1]	Unaudited.