Segment Information (Tables)

3 Months Ended

Dec. 31, 2019

Segment Reporting [Abstract]

Schedule of Financial Information for Reportable Segments

	Three Months Ended December 31,
(in millions)	2019		2018
Net Sales
Americas	$	1,859	$	1,935
EMEA	1,564		1,640
Asia	572		650
Eliminations	(59)		(67)
Total net sales	$	3,936	$	4,158

	Three Months Ended December 31,
(in millions)	2019		2018
Adjusted EBITDA
Americas	$	94	$	43
EMEA	49		2
Asia	177		154
Corporate-related costs (1)	(23)		(23)
Restructuring and impairment costs (2)	(2)		(31)
Purchase accounting amortization (3)	(10)		(10)
Restructuring related charges (4)	(5)		(9)
Loss on business divestitures - net (5)	(25)		—
Impairment of nonconsolidated partially-owned affiliate (6)	(216)		—
Depreciation	(75)		(65)
Stock based compensation	(4)		(6)
Other items (7)	(2)		(1)
Earnings (loss) before interest and income taxes	(42)		54
Net financing charges	(48)		(35)
Other pension income (expense)	2		2
Income (loss) before income taxes	$	(88)	$	21

Notes:

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

(2) 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. Restructuring charges during the three months ended December 31, 2019 primarily consist of workforce reductions.

(3) Reflects amortization of intangible assets including those related to partially owned affiliates recorded within equity income.

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

(5) Reflects losses on business divestitures, of which $4 million is related to the deconsolidation of Adient Aerospace, and $21 million is the result of the sale of the RECARO automotive high performance seating systems.

(6) Reflects the $216 million pre-tax non-cash impairment of Adient's YFAI investment as described in Note 3, "Acquisitions and Divestitures," of the notes to consolidated financial statements.

(7) The three months ended December 31, 2019 includes $1 million of transaction costs, and $1 million of tax adjustments at YFAI. The three months ended December 31, 2018 includes $1 million of integration costs associated with the acquisition of Futuris.

Reconciliation of Other Significant Reconciling Items from Segments to Consolidated

Geographic Information

Revenue by geographic area is as follows:

Net Sales
	Three Months Ended December 31,
(in millions)	2019		2018
Americas
United States	$	1,567	$	1,615
Mexico	613		670
Other Americas	123		124
Regional elimination	(444)		(474)
	1,859		1,935
EMEA
Germany	321		341
Czech Republic	336		352
Other EMEA	1,337		1,394
Regional elimination	(430)		(447)
	1,564		1,640
Asia
Thailand	133		162
China	160		155
Japan	122		141
Other Asia	159		193
Regional elimination	(2)		(1)
	572		650
Inter-segment elimination	(59)		(67)
Total	$	3,936	$	4,158