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Note 2. Acquisitions (Tables)
12 Months Ended
Sep. 30, 2017
Business Acquisition [Line Items]  
Schedule of Business Acquisitions by Acquisition, Equity Interest Issued or Issuable [Table Text Block]
During July 2017, Guangzhou Adient Automotive Seating Co., Ltd. ("GAAS"), one of Adient's non-consolidated partially-owned affiliates in China became a consolidated entity as a result of an amendment to the rights agreement. This transaction was accounted for as a step acquisition and fair value accounting was applied. A fair value of $354 million was determined through a valuation using the income approach. A gain of $151 million was recorded on Adient's previously held interest and is included in equity income in the consolidated statements of operations. Adient has recorded a preliminary fair value allocation for the assets and liabilities of the entity based on their estimated fair values, as follows:

(in millions)
 
Preliminary Fair Value Allocation
Cash and cash equivalents
 
$
102

Accounts receivable
 
46

Inventory - net
 
2

Other assets
 
3

Property, plant and equipment
 
17

Goodwill
 
82

Identifiable intangibles
 
276

Accounts payable
 
(83
)
Other liabilities
 
(91
)
Fair value of the entity
 
$
354

Noncontrolling interest
 
(170
)
Adient's interest
 
$
184

Schedule of Business Acquisitions, by Acquisition [Table Text Block]
Adient has recorded a preliminary allocation of the purchase price for assets acquired and liabilities assumed based on their estimated fair values as of the September 22, 2017 acquisition date. The preliminary purchase price allocation is as follows:
(in millions)
 
Preliminary Purchase Price Allocation
Cash
 
$
34

Accounts receivable
 
93

Inventory
 
42

Property, plant and equipment
 
49

Other assets
 
17

Goodwill
 
202

Intangible assets
 
165

Accounts payable
 
(85
)
Other liabilities
 
(134
)
Total purchase consideration
 
383

Less: cash acquired
 
34

Net cash paid
 
349

Plus: acquired debt
 
4

Net purchase consideration
 
$
353