Restructuring and Impairment Costs (Tables)

3 Months Ended

Dec. 31, 2019

Restructuring and Related Activities [Abstract]

Schedule of Restructuring Reserve - 2020

During the first quarter of 2020, Adient committed to a restructuring plan ("2020 Plan") of $7 million that was offset by $5 million of prior year underspend. Of the restructuring costs recorded, $3 million relates to the Americas segment, $2 million relates to the EMEA segment and $2 million relates to the Asia segment. The restructuring actions relate to cost reduction initiatives and consist primarily of workforce reductions. The restructuring actions are expected to be substantially completed by fiscal 2021.

The following table summarizes the changes in Adient's 2020 Plan reserve:

(in millions)	Employee Severance and Termination Benefits		Other		Currency Translation		Total
Original Reserve	$	6	$	1	$	—	$	7
Utilized—cash	(1)		—		—		(1)
Utilized—noncash	—		—		(1)		(1)
Balance at December 31, 2019	$	5	$	1	$	(1)	$	5

Schedule of Restructuring Reserve - 2019

The following table summarizes the changes in Adient's 2019 Plan reserve:

(in millions)	Employee Severance and Termination Benefits		Other		Currency Translation		Total
Balance at September 30, 2019	$	69	$	3	$	(2)	$	70
Utilized—cash	(9)		—		—		(9)
Utilized—noncash	—		—		—		—
Noncash adjustment—underspend	(2)		—		1		(1)
Balance at December 31, 2019	$	58	$	3	$	(1)	$	60

Schedule of Restructuring Reserve - 2018

The following table summarizes the changes in Adient's 2018 Plan reserve:

(in millions)	Employee Severance and Termination Benefits		Currency Translation		Total
Balance at September 30, 2019	$	24	$	(4)	$	20
Utilized—cash	(5)		—		(5)
Utilized—noncash	—		—		—
Noncash adjustment—underspend	(3)		1		(2)
Balance at December 31, 2019	$	16	$	(3)	$	13

There were no material changes during the first quarter of fiscal 2020 to the 2017 Plan's $5 million reserve balance.

Schedule of Restructuring Reserve - 2017

The following table summarizes the changes in Adient's 2016 Plan reserve:

(in millions)	Employee Severance and Termination Benefits		Currency Translation		Total
Balance at September 30, 2019	$	25	$	2	$	27
Utilized—cash	(2)		—		(2)
Utilized—noncash	—		—		—
Noncash adjustment—underspend	—		—		—
Balance at December 31, 2019	$	23	$	2	$	25