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Segment Information (Tables)
 3 Months Ended
Dec. 31, 2018
Segment Reporting [Abstract]  
Schedule of Financial Information for Reportable Segments
Financial information relating to Adient's reportable segments is as follows:

 
 
Three Months Ended
December 31,
(in millions)
 
2018
 
2017
Net Sales
 
 
 
 
Seating
 
$
3,739

 
$
3,796

SS&M
 
727


718

Eliminations
 
(308
)

(310
)
Total net sales
 
$
4,158

 
$
4,204

 
 
Three Months Ended
December 31,
(in millions)
 
2018
 
2017 (1)
Adjusted EBITDA
 
 
 
 
Seating
 
$
261

 
$
354

SS&M
 
(72
)
 
(82
)
Interiors
 
11

 
25

Corporate-related costs (2)
 
(24
)

(31
)
Becoming Adient costs (3)
 
—

 
(19
)
Restructuring and impairment costs (4)
 
(31
)
 
—

Purchase accounting amortization (5)
 
(10
)
 
(17
)
Restructuring related charges (6)
 
(9
)
 
(11
)
Stock based compensation (7)
 
(6
)
 
(10
)
Depreciation (8)
 
(65
)
 
(94
)
Other items (9)
 
(1
)
 
(14
)
Earnings (loss) before interest and income taxes
 
54

 
101

Net financing charges
 
(35
)
 
(33
)
Other pension income
 
2

 
1

Income (loss) before income taxes
 
$
21

 
$
69


Notes

(1) The presentation of certain amounts has been revised from what was previously reported to retrospectively adopt Accounting Standard Update ("ASU") 2017-07, "Compensation-Retirement Benefits (Topic 715): Improving the Presentation of Net Periodic Pension Cost and Net Periodic Postretirement Cost" as of October 1, 2018. See Note 1, "Basis of Presentation and Summary of Significant Accounting Policies," for more information.

(2) Corporate-related costs not allocated to the segments include executive office, aviation, communications, corporate development, legal, finance and marketing.

(3) Reflects incremental expenses associated with becoming an independent company. Includes non-cash costs of $6 million in the three months ended December 31, 2017.

(4) Reflects qualified restructuring charges for costs that are directly attributable to restructuring activities and meet the definition of restructuring under ASC 420 and non-recurring impairment charges.

(5) Reflects amortization of intangible assets including those related to partially owned affiliates recorded within equity income. As a result of the fiscal year 2018 YFAI impairment, the intangible assets related to YFAI were deemed to be fully impaired and thus no longer amortized.

(6) Reflects restructuring related charges for costs that are directly attributable to restructuring activities, but do not meet the definition of restructuring under ASC 420.

(7) For the three months ended December 31, 2017, stock based compensation excludes $6 million which is included in Becoming Adient costs, discussed above.

(8) For the three months ended December 31, 2017, depreciation excludes $2 million which is included in restructuring related charges, discussed above.

(9) The three months ended December 31, 2018 reflects $1 million of Futuris integration costs. The three months ended December 31, 2017 reflects $6 million of Futuris integration costs and $8 million related to the impact of the U.S. tax reform legislation at YFAI.