Retirement Plans

9 Months Ended

Jun. 30, 2022

Retirement Benefits [Abstract]

Retirement Plans

12. Retirement Plans

Adient maintains non-contributory defined benefit pension plans covering primarily non-U.S. employees and a limited number of U.S. employees. The following table contains the components of net periodic benefit cost:

	Three Months Ended June 30,				Nine Months Ended June 30,
(in millions)	2022		2021		2022		2021
Service cost	$	1	$	2	$	5	$	6
Interest cost	2		3		8		7
Expected return on plan assets	(3)		(6)		(11)		(14)
Net actuarial and settlement/curtailment (gain) loss	(3)		(1)		(3)		(1)
Net periodic benefit cost	$	(3)	$	(2)	$	(1)	$	(2)

The interest cost and expected return on plan assets components of net periodic benefit cost are included in other pension expense (income) in the consolidated statements of income (loss).

During the three months ended June 30, 2022, Adient remeasured pension plans in the Americas and recorded a mark-to-market gain of $4 million and a curtailment loss of $1 million. During the three months ended June 30, 2021, Adient remeasured a pension plan in the Americas and recorded a mark-to-market gain of $1 million.