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Segment Information (Tables)
 9 Months Ended
Jun. 30, 2019
Segment Reporting [Abstract]  
Schedule of Financial Information for Reportable Segments
Financial information relating to Adient's reportable segments is as follows:
 
 
Three Months Ended
June 30,
 
Nine Months Ended
June 30,
(in millions)
 
2019
 
2018 (1)
 
2019
 
2018 (1)
Net Sales
 
 
 
 
 
 
 
 
Americas
 
$
2,010

 
$
1,946

 
$
5,860

 
$
5,673

EMEA
 
1,752

 
1,945

 
5,170

 
5,854

Asia
 
530

 
672

 
1,779

 
2,010

Eliminations
 
(73
)
 
(69
)
 
(204
)
 
(243
)
Total net sales
 
$
4,219

 
$
4,494

 
$
12,605

 
$
13,294


 
 
Three Months Ended
June 30,
 
Nine Months Ended
June 30,
(in millions)
 
2019
 
2018 (1)
 
2019
 
2018 (1)
Adjusted EBITDA
 
 
 
 
 
 
 
 
Americas
 
$
69

 
$
99

 
$
146

 
$
232

EMEA
 
53

 
97

 
114

 
309

Asia
 
110

 
146

 
387

 
479

Corporate-related costs (2)
 
(27
)

(24
)
 
(75
)
 
(74
)
Becoming Adient costs (3)
 
—

 
(12
)
 
—

 
(50
)
Restructuring and impairment costs (4)
 
(15
)
 
(57
)
 
(159
)
 
(372
)
Purchase accounting amortization (5)
 
(11
)
 
(17
)
 
(32
)
 
(52
)
Restructuring related charges (6)
 
(5
)
 
(20
)
 
(27
)
 
(43
)
Stock based compensation (7)
 
(8
)
 
(12
)
 
(16
)
 
(34
)
Depreciation (8)
 
(68
)
 
(101
)
 
(205
)
 
(294
)
Other items (9)
 
(3
)
 
(10
)
 
(6
)
 
(52
)
Earnings (loss) before interest and income taxes
 
95

 
89

 
127

 
49

Net financing charges
 
(60
)
 
(39
)
 
(135
)
 
(109
)
Other pension income
 
(5
)
 
10

 
(3
)
 
18

Income (loss) before income taxes
 
$
30

 
$
60

 
$
(11
)
 
$
(42
)


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, communications, corporate development, legal and finance.

(3) Reflects incremental expenses associated with becoming an independent company. Includes non-cash costs of $1 million and $12 million in the three and nine months ended June 30, 2018, respectively.

(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 nine months ended June 30, 2018, stock-based compensation excludes $9 million, which is included in Becoming Adient costs discussed above.

(8) For the nine months ended June 30, 2018, depreciation excludes $6 million, which is included in restructuring related charges discussed above.

(9) The three months ended June 30, 2019 reflects $1 million of Futuris integration costs and $2 million of transaction costs, respectively. The nine months ended June 30, 2019 reflects $3 million of Futuris integration costs and $3 million of transaction costs, respectively. The three months ended June 30, 2018 includes $6 million of Futuris integration costs and $4 million of non-recurring consulting fees related to the former SS&M segment. The nine months ended June 30, 2018 primarily includes $19
million of Futuris integration costs, $8 million for the U.S tax reform impact at YFAI, $11 million of non-recurring consulting fees related to the former SS&M segment, and $8 million of out of period adjustments. In addition, the three and nine months ended June 30, 2018 previously included $9 million and $15 million of other non-recurring income that was reclassified to other pension income upon adoption of ASU 2017-07.

Additional Segment Information

 
 
Three Months Ended June 30, 2019
 
 
Reportable Segments
 
Reconciling Items(1)
 
Consolidated
(in millions)
 
Americas
 
EMEA
 
Asia
 
 
Equity Income
 
$
1

 
$
4

 
$
61

 
$
(2
)
 
$
64

Depreciation
 
27

 
31

 
10

 
—

 
68

Capital Expenditures
 
39

 
51

 
8

 
—

 
98

Total Assets
 
3,216

 
2,760

 
3,488

 
1,110

 
10,574


 
 
Nine Months Ended June 30, 2019
 
 
Reportable Segments
 
Reconciling Items(1)
 
Consolidated
(in millions)
 
Americas
 
EMEA
 
Asia
 
 
Equity Income
 
$
2

 
$
9

 
$
200

 
$
(2
)
 
$
209

Depreciation
 
78

 
94

 
33

 
$
—

 
205

Capital Expenditures
 
139

 
181

 
30

 
—

 
350

Total Assets
 
3,216

 
2,760

 
3,488

 
1,110

 
10,574


 
 
Three Months Ended June 30, 2018
 
 
Reportable Segments
 
Reconciling Items(1)
 
Consolidated
(in millions)
 
Americas
 
EMEA
 
Asia
 
 
Equity Income
 
$
6

 
$
4

 
$
84

 
$
(7
)
 
$
87

Depreciation
 
35

 
52

 
12

 
4

 
103

Capital Expenditures
 
60

 
69

 
9

 
—

 
138


 
 
Nine Months Ended June 30, 2018
 
 
Reportable Segments
 
Reconciling Items(1)
 
Consolidated
(in millions)
 
Americas
 
EMEA
 
Asia
 
 
Equity Income
 
$
9

 
$
10

 
$
277

 
$
(28
)
 
$
268

Depreciation
 
105

 
151

 
34

 
$
10

 
300

Capital Expenditures
 
164

 
216

 
24

 
—

 
404


(1) Reconciling items include corporate-related assets and depreciation amounts to reconcile to consolidated totals. Included in equity income are restructuring related costs and prior year purchase accounting amortization related to the YFAI joint venture.