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Note 1. Significant Accounting Policies Revision (Tables)
12 Months Ended
Sep. 30, 2017
Error Corrections and Prior Period Adjustments Restatement [Line Items]  
Schedule of Error Corrections and Prior Period Adjustments [Table Text Block]
Revisions
Adient has revised previously reported results to correctly report equity income from a non-consolidated affiliate in the Seating segment related to engineering costs that were inappropriately capitalized. Adient has also revised previously reported net sales and cost of sales to correctly report certain sales on a net versus gross basis in the Seating segment. Adient assessed the materiality of these misstatements on prior periods’ financial statements in accordance with SEC Staff Accounting Bulletin ("SAB") No. 99, Materiality, codified in ASC 250, Presentation of Financial Statements, and concluded that these misstatements were not material, individually or in the aggregate, to any previously issued financial statements. In accordance with ASC 250 (SAB No. 108, Considering the Effects of Prior Year Misstatements when Quantifying Misstatements in Current Year Financial Statements), the consolidated financial statements and notes to consolidated financial statements as of September 30, 2016 and 2015, and the years then ended, which are presented herein, have been revised. Adient will revise fiscal 2017 interim periods in future quarterly filings. The following tables show the impact of these revisions on all of the impacted line items from Adient's consolidated financial statements illustrating the effect of these corrections:
 
 
Consolidated Statements of Income (Loss)
 
 
Year Ended September 30, 2016
 
Year Ended September 30, 2015
(in millions, except per share data)
 
As Reported
 
Adjustment
 
As Revised
 
As Reported
 
Adjustment
 
As Revised
Net sales
 
$
16,837

 
$
(47
)
 
$
16,790

 
$
20,071

 
$
(48
)
 
$
20,023

Cost of sales
 
15,228

 
(47
)
 
15,181

 
18,219

 
(48
)
 
18,171

Gross profit
 
1,609

 

 
1,609

 
1,852

 

 
1,852

Equity income
 
357

 
(13
)
 
344

 
295

 
(15
)
 
280

Earnings before interest and income taxes
 
412

 
(13
)
 
399

 
971

 
(15
)
 
956

Income before income taxes
 
390

 
(13
)
 
377

 
959

 
(15
)
 
944

Net income (loss)
 
(1,449
)
 
(13
)
 
(1,462
)
 
541

 
(15
)
 
526

Net income (loss) attributable to Adient
 
(1,533
)
 
(13
)
 
(1,546
)
 
475

 
(15
)
 
460

 
 
 
 
 
 
 
 
 
 
 
 
 
Earnings per share:
 
 
 
 
 
 
 
 
 
 
 
 
Basic
 
$
(16.36
)
 
$
(0.14
)
 
$
(16.50
)
 
$
5.07

 
$
(0.16
)
 
$
4.91

Diluted
 
$
(16.36
)
 
$
(0.14
)
 
$
(16.50
)
 
$
5.06

 
$
(0.16
)
 
$
4.90

 
 
Consolidated Statements of Comprehensive Income (Loss)
 
 
Year Ended September 30, 2016
 
Year Ended September 30, 2015
(in millions)
 
As Reported
 
Adjustment
 
As Revised
 
As Reported
 
Adjustment
 
As Revised
Total comprehensive income (loss)
 
$
(1,483
)
 
$
(13
)
 
$
(1,496
)
 
$
10

 
$
(15
)
 
$
(5
)
Comprehensive income (loss) attributable to Adient
 
(1,562
)
 
(13
)
 
(1,575
)
 
(48
)
 
(15
)
 
(63
)
 
 
Consolidated Statement of Financial Position
 
 
At September 30, 2016
(in millions)
 
As Reported
 
Adjustment
 
As Revised
Investments in partially-owned affiliates
 
$
1,748

 
$
(34
)
 
$
1,714

Total assets
 
12,990

 
(34
)
 
12,956

Parent's net investment
 
4,486

 
(34
)
 
4,452

Shareholders' equity attributable to Adient
 
4,210

 
(34
)
 
4,176

Total shareholders' equity
 
4,341

 
(34
)
 
4,307

Total liabilities and shareholders' equity
 
12,990

 
(34
)
 
12,956

 
 
Consolidated Statements of Cash Flows
 
 
Year Ended September 30, 2016
 
Year Ended September 30, 2015
(in millions)
 
As Reported
 
Adjustment
 
As Revised
 
As Reported
 
Adjustment
 
As Revised
Operating Activities
 
 
 
 
 
 
 
 
 
 
 
 
Net income (loss)
 
$
(1,449
)
 
$
(13
)
 
$
(1,462
)
 
$
541

 
$
(15
)
 
$
526

Equity in earnings of partially-owned affiliates, net of dividends received
 
(158
)
 
13

 
(145
)
 
(102
)
 
15

 
(87
)
Cash provided (used) by operating activities
 
(1,034
)
 

 
(1,034
)
 
397

 

 
397

 
 
Consolidated Statement of Shareholders' Equity
 
 
At September 30, 2015
 
At September 30, 2014
(in millions)
 
As Reported
 
Adjustment
 
As Revised
 
As Reported
 
Adjustment
 
As Revised
Parent's Net Investment
 
$
5,873

 
$
(23
)
 
$
5,850

 
$
5,177

 
$
(8
)
 
$
5,169

Shareholder's Equity Attributable to Adient
 
5,626

 
(23
)
 
5,603

 
5,453

 
(8
)
 
5,445

Total Equity
 
5,767

 
(23
)
 
5,744

 
5,612

 
(8
)
 
5,604