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Document and Entity Information - USD ($)	12 Months Ended
Document and Entity Information - USD ($)	Dec. 31, 2013	Feb. 05, 2014	Jun. 29, 2013
Document And Entity Information [Abstract]
Document Type	10-K
Amendment Flag	false
Document Period End Date	Dec. 31, 2013
Document Fiscal Year Focus	2013
Document Fiscal Period Focus	FY
Trading Symbol	LEA
Entity Registrant Name	LEAR CORP
Entity Central Index Key	0000842162
Current Fiscal Year End Date	--12-31
Entity Well-known Seasoned Issuer	Yes
Entity Current Reporting Status	Yes
Entity Voluntary Filers	No
Entity Filer Category	Large Accelerated Filer
Entity Common Stock, Shares Outstanding		80,764,280
Entity Public Float			$ 4,870,440,427

Consolidated Balance Sheets - USD ($) $ in Millions	Dec. 31, 2013	Dec. 31, 2012
Current Assets:
Cash and cash equivalents	$ 1,137.7	$ 1,402.2
Accounts receivable	2,278.3	2,040.7
Inventories	818.7	727.1
Other	687.8	703.5
Total current assets	4,922.5	4,873.5
Long-Term Assets:
Property, plant and equipment, net	1,587.2	1,403.1
Goodwill	757.2	746.5
Other	1,064.0	1,171.0
Total long-term assets	3,408.4	3,320.6
Total assets	8,330.9	8,194.1
Current Liabilities:
Accounts payable and drafts	2,438.7	2,233.0
Accrued liabilities	1,140.4	983.9
Total current liabilities	3,579.1	3,216.9
Long-Term Liabilities:
Long-term debt	1,057.1	626.3
Other	545.2	738.7
Total long-term liabilities	1,602.3	1,365.0
Equity:
Preferred stock, 100,000,000 shares authorized (including 10,896,250 shares of Series A convertible preferred stock authorized); no shares outstanding
Common stock, $0.01 par value, 300,000,000 shares authorized; 88,062,341 and 107,863,310 shares issued as of December 31, 2013 and 2012, respectively	0.9	1.1
Additional paid-in capital, including warrants to purchase common stock	1,652.9	2,155.7
Common stock held in treasury, 7,311,037 and 11,921,235 shares as of December 31, 2013 and 2012, respectively, at cost	(362.1)	(517.9)
Retained earnings	1,920.3	2,149.0
Accumulated other comprehensive loss	(166.1)	(300.8)
Lear Corporation stockholders' equity	3,045.9	3,487.1
Noncontrolling interests	103.6	125.1
Equity	3,149.5	3,612.2
Total liabilities and equity	$ 8,330.9	$ 8,194.1

Consolidated Balance Sheets (Parenthetical) - $ / shares	Dec. 31, 2013	Dec. 31, 2012
Preferred stock, shares authorized	100,000,000	100,000,000
Preferred stock, shares outstanding	0	0
Common stock, par value	$ 0.01	$ 0.01
Common stock, shares authorized	300,000,000	300,000,000
Common stock, shares issued	88,062,341	107,863,310
Common stock held in treasury, shares	7,311,037	11,921,235
Series A convertible preferred stock
Preferred stock, shares authorized	10,896,250	10,896,250

Consolidated Statements of Income - USD ($) $ in Millions	3 Months Ended								12 Months Ended
Consolidated Statements of Income - USD ($) $ in Millions	Dec. 31, 2013	Sep. 28, 2013	Jun. 29, 2013	Mar. 30, 2013	Dec. 31, 2012	Sep. 29, 2012	Jun. 30, 2012	Mar. 31, 2012	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Income Statement [Abstract]
Net sales	$ 4,256.1	$ 3,917.7	$ 4,113.1	$ 3,947.1	$ 3,719.4	$ 3,538.6	$ 3,665.0	$ 3,644.0	$ 16,234.0	$ 14,567.0	$ 14,156.5
Cost of sales									14,934.3	13,349.5	12,963.3
Selling, general and administrative expenses									528.7	479.3	485.6
Amortization of intangible assets									34.4	33.0	28.0
Interest expense									68.4	49.9	39.7
Other expense, net									58.1	6.4	24.2
Consolidated income before provision (benefit) for income taxes and equity in net income of affiliates									610.1	648.9	615.7
Provision (benefit) for income taxes									192.7	(638.0)	68.8
Equity in net income of affiliates									(38.4)	(30.3)	(23.5)
Consolidated net income	79.9	116.7	142.3	116.9	890.1	128.1	154.6	144.4	455.8	1,317.2	570.4
Less: Net income attributable to noncontrolling interests									24.4	34.4	29.7
Net income attributable to Lear	$ 72.8	$ 112.8	$ 137.3	$ 108.5	$ 881.9	$ 121.4	$ 145.4	$ 134.1	$ 431.4	$ 1,282.8	$ 540.7
Basic net income per share attributable to Lear	$ 0.90	$ 1.40	$ 1.62	$ 1.14	$ 9.12	$ 1.25	$ 1.47	$ 1.34	$ 5.07	$ 13.04	$ 5.21
Diluted net income per share attributable to Lear	$ 0.88	$ 1.38	$ 1.60	$ 1.13	$ 9.00	$ 1.23	$ 1.45	$ 1.32	$ 4.99	$ 12.85	$ 5.08

Consolidated Statements of Comprehensive Income - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Statement of Comprehensive Income [Abstract]
Consolidated net income	$ 455.8	$ 1,317.2	$ 570.4
Other comprehensive income (loss), net of tax:
Defined benefit plan adjustments	145.4	(10.8)	(181.7)
Derivative instrument and hedging activities	(8.0)	40.3	(36.3)
Foreign currency translation adjustments	(1.2)	2.9	(33.5)
Total other comprehensive income (loss)	136.2	32.4	(251.5)
Consolidated comprehensive income	592.0	1,349.6	318.9
Less: Comprehensive income attributable to noncontrolling interests	25.9	35.6	32.2
Comprehensive income attributable to Lear	$ 566.1	$ 1,314.0	$ 286.7

Consolidated Statements of Equity - USD ($) $ in Millions	Total	Common Stock	Additional Paid- in Capital	Common Stock Held in Treasury	Retained Earnings	Accumulated Other Comprehensive Loss, net of tax Defined Benefit Plans	Accumulated Other Comprehensive Loss, net of tax Derivative Instruments and Hedging Activities	Accumulated Other Comprehensive Loss, net of tax Cumulative Translation Adjustments	Lear Corporation Stockholders' Equity	Non- controlling Interests
Balance at Dec. 31, 2010	$ 2,568.8	$ 1.1	$ 2,116.0	$ (13.4)	$ 434.5	$ (57.4)	$ (1.3)	$ (19.3)	$ 2,460.2	$ 108.6
Comprehensive income (loss):
Net income	570.4				540.7				540.7	29.7
Other comprehensive income (loss)	(251.5)					(181.7)	(36.3)	(36.0)	(254.0)	2.5
Total comprehensive income (loss)	318.9				540.7	(181.7)	(36.3)	(36.0)	286.7	32.2
Issuance of 195,974 shares in 2013, 38,017 in 2012 and 1,092,437 shares in 2011 of common stock related to exercises of warrants
Stock-based compensation	21.5		34.6	(13.1)					21.5
Repurchases of 15,533,758 shares in 2013, 5,357,443 shares in 2012 and 6,182,429 shares in 2011 of common stock at an average price of $54.08 per share in 2013, $41.59 per share in 2012 and $45.15 per share in 2011	(279.1)			(279.1)					(279.1)
Dividends declared to Lear Corporation stockholders	(52.9)				(52.9)				(52.9)
Dividends paid to noncontrolling interests	(18.5)									(18.5)
Acquisition of outstanding noncontrolling interests	2.4									2.4
Balance at Dec. 31, 2011	2,561.1	1.1	2,150.6	(305.6)	922.3	(239.1)	(37.6)	(55.3)	2,436.4	124.7
Balance at Dec. 31, 2010	2,568.8	1.1	2,116.0	(13.4)	434.5	(57.4)	(1.3)	(19.3)	2,460.2	108.6
Comprehensive income (loss):
Repurchases of 15,533,758 shares in 2013, 5,357,443 shares in 2012 and 6,182,429 shares in 2011 of common stock at an average price of $54.08 per share in 2013, $41.59 per share in 2012 and $45.15 per share in 2011	(1,500.0)
Balance at Dec. 31, 2013	3,149.5	0.9	1,652.9	(362.1)	1,920.3	(104.5)	(5.3)	(56.3)	3,045.9	103.6
Balance at Dec. 31, 2011	2,561.1	1.1	2,150.6	(305.6)	922.3	(239.1)	(37.6)	(55.3)	2,436.4	124.7
Comprehensive income (loss):
Net income	1,317.2				1,282.8				1,282.8	34.4
Other comprehensive income (loss)	32.4					(10.8)	40.3	1.7	31.2	1.2
Total comprehensive income (loss)	1,349.6				1,282.8	(10.8)	40.3	1.7	1,314.0	35.6
Issuance of 195,974 shares in 2013, 38,017 in 2012 and 1,092,437 shares in 2011 of common stock related to exercises of warrants
Stock-based compensation	26.8		39.8	(13.0)					26.8
Excess tax benefits related to stock-based compensation	0.3		0.3						0.3
Issuances of 207,468 shares in 2013 and 541,890 shares in 2012 held in treasury at an average price of $45.11 per share in 2013 and $43.46 per share in 2012 in settlement of stock-based compensation			(23.5)	23.5
Repurchases of 15,533,758 shares in 2013, 5,357,443 shares in 2012 and 6,182,429 shares in 2011 of common stock at an average price of $54.08 per share in 2013, $41.59 per share in 2012 and $45.15 per share in 2011	(222.8)			(222.8)					(222.8)
Dividends declared to Lear Corporation stockholders	(56.1)				(56.1)				(56.1)
Dividends paid to noncontrolling interests	(23.1)									(23.1)
Acquisition of outstanding noncontrolling interests	(23.6)		(11.5)						(11.5)	(12.1)
Balance at Dec. 31, 2012	3,612.2	1.1	2,155.7	(517.9)	2,149.0	(249.9)	2.7	(53.6)	3,487.1	125.1
Comprehensive income (loss):
Net income	455.8				431.4				431.4	24.4
Other comprehensive income (loss)	136.2					145.4	(8.0)	(2.7)	134.7	1.5
Total comprehensive income (loss)	592.0				431.4	145.4	(8.0)	(2.7)	566.1	25.9
Issuance of 195,974 shares in 2013, 38,017 in 2012 and 1,092,437 shares in 2011 of common stock related to exercises of warrants
Stock-based compensation	55.3		59.4	(4.1)					55.3
Excess tax benefits related to stock-based compensation	0.1		0.1						0.1
Issuances of 207,468 shares in 2013 and 541,890 shares in 2012 held in treasury at an average price of $45.11 per share in 2013 and $43.46 per share in 2012 in settlement of stock-based compensation			(9.4)	9.4
Repurchases of 15,533,758 shares in 2013, 5,357,443 shares in 2012 and 6,182,429 shares in 2011 of common stock at an average price of $54.08 per share in 2013, $41.59 per share in 2012 and $45.15 per share in 2011	(1,000.1)		(160.0)	(840.1)					(1,000.1)
Retirement of 20,000,000 shares held in treasury at average price of $49.53 per share		(0.2)	(389.7)	990.6	(600.7)
Dividends declared to Lear Corporation stockholders	(59.4)				(59.4)				(59.4)
Dividends paid to noncontrolling interests	(44.0)									(44.0)
Acquisition of outstanding noncontrolling interests	(6.6)		(3.2)						(3.2)	(3.4)
Balance at Dec. 31, 2013	$ 3,149.5	$ 0.9	$ 1,652.9	$ (362.1)	$ 1,920.3	$ (104.5)	$ (5.3)	$ (56.3)	$ 3,045.9	$ 103.6

Consolidated Statements of Equity (Parenthetical) - $ / shares	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Statement Of Stockholders Equity [Abstract]
Issuance of common stock related to exercises of warrants, shares	195,974	38,017	1,092,437
Issuance of common stock related to share based compensation, shares	207,468	541,890
Issuance of common stock related to share based compensation, per shares	$ 45.11	$ 43.46
Common stock, shares repurchase	15,533,758	5,357,443	6,182,429
Common stock, shares repurchase price per share	$ 54.08	$ 41.59	$ 45.15
Treasury stock, shares retired	20,000,000
Treasury stock, shares retired price per share	$ 49.53

Consolidated Statements of Cash Flows - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Cash Flows from Operating Activities:
Consolidated net income	$ 455.8	$ 1,317.2	$ 570.4
Adjustments to reconcile consolidated net income to net cash provided by operating activities -
Equity in net income of affiliates	(38.4)	(30.3)	(23.5)
Loss on extinguishment of debt	3.6	3.7
Fixed asset impairment charges	11.1	6.5	2.2
Deferred tax provision (benefit)	45.4	(693.7)	(49.4)
Depreciation and amortization	285.5	239.5	246.3
Stock-based compensation	59.4	39.8	34.6
Net change in recoverable customer engineering, development and tooling	3.2	(36.7)	(11.4)
Net change in working capital items (see below)	(8.2)	(48.8)	(6.3)
Changes in other long-term liabilities	(25.6)	(22.8)	4.3
Changes in other long-term assets	12.9	(20.3)	21.3
Other, net	15.4	(24.3)	1.8
Net cash provided by operating activities	820.1	729.8	790.3
Cash Flows from Investing Activities:
Additions to property, plant and equipment	(460.6)	(458.3)	(329.5)
Insurance proceeds	7.1	19.2	3.5
Cash paid for acquisitions, net of cash acquired		(243.9)	(8.4)
Other, net	49.6	(4.9)	31.2
Net cash used in investing activities	(403.9)	(687.9)	(303.2)
Cash Flows from Financing Activities:
Proceeds from the issuance of senior notes	500.0
Repurchase of senior notes	(72.1)	(72.1)
Payment of debt issuance and other financing costs	(13.4)		(4.8)
Other long-term debt repayments, net			(1.1)
Short-term repayments, net			(4.0)
Repurchase of common stock	(1,000.1)	(222.8)	(279.1)
Dividends paid to Lear Corporation stockholders	(58.4)	(54.6)	(51.1)
Dividends paid to noncontrolling interests	(44.0)	(23.1)	(18.5)
Other, net	(10.5)	(23.5)	(13.7)
Net cash used in financing activities	(698.5)	(396.1)	(372.3)
Effect of foreign currency translation	17.8	2.1	(14.6)
Net Change in Cash and Cash Equivalents	(264.5)	(352.1)	100.2
Cash and Cash Equivalents as of Beginning of Period	1,402.2	1,754.3	1,654.1
Cash and Cash Equivalents as of End of Period	1,137.7	1,402.2	1,754.3
Changes in Working Capital Items:
Accounts receivable	(239.6)	(111.5)	(165.8)
Inventories	(102.0)	(60.0)	(101.0)
Accounts payable	189.5	174.6	216.7
Accrued liabilities and other	143.9	(51.9)	43.8
Net change in working capital items	(8.2)	(48.8)	(6.3)
Supplementary Disclosure:
Cash paid for interest	64.2	58.4	59.9
Cash paid for income taxes, net of refunds received of $12.6 in 2013, $12.7 in 2012 and $21.1 in 2011	$ 152.9	$ 85.0	$ 79.8

Consolidated Statements of Cash Flows (Parenthetical) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Statement Of Cash Flows [Abstract]
Cash paid for income taxes, refunds received	$ 12.6	$ 12.7	$ 21.1

Basis of Presentation	12 Months Ended
Basis of Presentation	Dec. 31, 2013
Accounting Policies [Abstract]
Basis of Presentation	(1) Basis of Presentation Lear Corporation (“Lear,” and together with its consolidated subsidiaries, the “Company”) and its affiliates design and manufacture automotive seating and electrical distribution systems and related components. The Company’s main customers are automotive original equipment manufacturers. The Company operates facilities worldwide. The accompanying consolidated financial statements include the accounts of Lear, a Delaware corporation, and the wholly owned and less than wholly owned subsidiaries controlled by Lear.

- Definition

The entire disclosure for organization, consolidation and basis of presentation of financial statements disclosure.

+ References

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+ Details

Summary of Significant Accounting Policies

12 Months Ended

Dec. 31, 2013

Accounting Policies [Abstract]

Summary of Significant Accounting Policies

(2) Summary of Significant Accounting Policies

Consolidation

Lear consolidates all entities, including variable interest entities, in which it has a controlling financial interest. Investments in affiliates in which Lear does not have control, but does have the ability to exercise significant influence over operating and financial policies, are accounted for under the equity method (Note 5, “Investments in Affiliates and Other Related Party Transactions”).

Fiscal Period Reporting

The Company’s annual financial results are reported on a calendar year basis, and quarterly interim results are reported using a thirteen week reporting calendar.

Cash and Cash Equivalents

Cash and cash equivalents include all highly liquid investments with original maturities of ninety days or less.

Accounts Receivable

The Company records accounts receivable as title is transferred to its customers. The Company’s customers are the world’s major automotive manufacturers. The Company records accounts receivable reserves for known collectibility issues, as such issues relate to specific transactions or customer balances. As of December 31, 2013 and 2012, accounts receivable are reflected net of reserves of $34.5 million and $35.4 million, respectively. The Company writes off accounts receivable when it becomes apparent, based upon age or customer circumstances, that such amounts will not be collected. Generally, the Company does not require collateral for its accounts receivable.

Inventories

Inventories are stated at the lower of cost or market. Cost is determined using the first-in, first-out method. Finished goods and work-in-process inventories include material, labor and manufacturing overhead costs. The Company records inventory reserves for inventory in excess of production and/or forecasted requirements and for obsolete inventory in production and service inventories. As of December 31, 2013 and 2012, inventories are reflected net of reserves of $98.8 million and $89.8 million, respectively. A summary of inventories is shown below (in millions):


December 31,	2013		2012
Raw materials	$	633.5	$	582.2
Work-in-process		45.8		37.4
Finished goods		139.4		107.5

Inventories	$	818.7	$	727.1

Pre-Production Costs Related to Long-Term Supply Agreements

The Company incurs pre-production engineering and development (“E&D”) and tooling costs related to the products produced for its customers under long-term supply agreements. The Company expenses all pre-production E&D costs for which reimbursement is not contractually guaranteed by the customer. In addition, the Company expenses all pre-production tooling costs related to customer-owned tools for which reimbursement is not contractually guaranteed by the customer or for which the Company does not have a non-cancelable right to use the tooling. During 2013 and 2012, the Company capitalized $202.1 million and $201.5 million, respectively, of pre-production E&D costs for which reimbursement is contractually guaranteed by the customer. During 2013 and 2012, the Company also capitalized $233.1 million and $164.7 million, respectively, of pre-production tooling costs related to customer-owned tools for which reimbursement is contractually guaranteed by the customer or for which the Company has a non-cancelable right to use the tooling. These amounts are included in other current and long-term assets in the accompanying consolidated balance sheets. During 2013 and 2012, the Company collected $423.9 million and $346.8 million, respectively, of cash related to E&D and tooling costs.

The classification of recoverable customer E&D and tooling costs related to long-term supply agreements is shown below (in millions):


December 31,	2013		2012
Current	$	134.2	$	141.8
Long-term		52.9		55.0

Recoverable customer E&D and tooling	$	187.1	$	196.8

Property, Plant and Equipment

Property, plant and equipment is stated at cost. Costs associated with the repair and maintenance of the Company’s property, plant and equipment are expensed as incurred. Costs associated with improvements which extend the life, increase the capacity or improve the efficiency or safety of the Company’s property, plant and equipment are capitalized and depreciated over the remaining useful life of the related asset. Depreciable property is depreciated over the estimated useful lives of the assets, using principally the straight-line method as follows:


Buildings and improvements			10 to 40 years
Machinery and equipment			5 to 10 years

A summary of property, plant and equipment is shown below (in millions):


December 31,	2013			2012
Land	$	113.4		$	114.0
Buildings and improvements		532.0			475.1
Machinery and equipment		1,645.0			1,306.6
Construction in progress		155.2			139.6

Total property, plant and equipment		2,445.6			2,035.3
Less – accumulated depreciation		(858.4	)		(632.2	)

Net property, plant and equipment	$	1,587.2		$	1,403.1

Depreciation expense was $251.1 million, $206.6 million and $218.3 million for the years ended December 31, 2013, 2012 and 2011, respectively.

Impairment of Goodwill

Goodwill is not amortized but is tested for impairment on at least an annual basis. Impairment testing is required more often than annually if an event or circumstance indicates that an impairment is more likely than not to have occurred. In conducting its annual impairment testing, the Company may first perform a qualitative assessment of whether it is more likely than not that a reporting unit’s fair value is less than its carrying amount. If not, no further goodwill impairment testing is required. If it is more likely than not that a reporting unit’s fair value is less than its carrying amount, or if the Company elects not to perform a qualitative assessment of a reporting unit, the Company then compares the fair value of the reporting unit to the related net book value. If the net book value of a reporting unit exceeds its fair value, an impairment loss is measured and recognized. The Company conducts its annual impairment testing as of the first day of its fourth quarter.

The Company utilizes an income approach to estimate the fair value of each of its reporting units and a market valuation approach to further support this analysis. The income approach is based on projected debt-free cash flow which is discounted to the present value using discount factors that consider the timing and risk of cash flows. The Company believes that this approach is appropriate because it provides a fair value estimate based upon the reporting unit’s expected long-term operating cash flow performance. This approach also mitigates the impact of cyclical trends that occur in the industry. Fair value is estimated using recent automotive industry and specific platform production volume projections, which are based on both third-party and internally developed forecasts, as well as commercial, wage and benefit, inflation and discount rate assumptions. The discount rate used is the value-weighted average of the Company’s estimated cost of equity and of debt (“cost of capital”) derived using both known and estimated customary market metrics. The Company’s weighted average cost of capital is adjusted by reporting unit to reflect a risk factor, if necessary. Other significant assumptions include terminal value growth rates, terminal value margin rates, future capital expenditures and changes in future working capital requirements. While there are inherent uncertainties related to the assumptions used and to management’s application of these assumptions to this analysis, the Company believes that the income approach provides a reasonable estimate of the fair value of its reporting units. The market valuation approach is used to further support the Company’s analysis and is based on recent transactions involving comparable companies.

In 2013, the Company performed a qualitative assessment for certain of its reporting units and a quantitative assessment for others. All assessments were completed as of the first day of the Company’s fourth quarter. The assessments indicated that the fair value of each of the reporting units exceeded its respective carrying value. The Company does not believe that any of its reporting units is at risk for impairment.

A summary of the changes in the carrying amount of goodwill, by reportable operating segment, for each of the periods in the two years ended December 31, 2013, is shown below (in millions):


	Seating
Balance as of December 31, 2011	$	628.6
Acquisition		113.9
Foreign currency translation and other		4.0

Balance as of December 31, 2012	$	746.5
Foreign currency translation and other		10.7

Balance as of December 31, 2013	$	757.2

Intangible Assets

Intangible assets consist primarily of certain intangible assets recorded in connection with the adoption of fresh-start accounting in 2009 and the acquisition of Guilford Mills (“Guilford”) in 2012. These intangible assets were recorded at their estimated fair value, based on independent appraisals, as of the transaction or acquisition date. The technology intangible asset includes the Company’s proprietary patents. The value assigned to technology intangibles is based on the royalty savings method, which applies a hypothetical royalty rate to projected revenues attributable to the identified technologies. Royalty rates were determined based on analysis of market information and discussions with the Company’s management. The customer-based intangible asset includes the Company’s established relationships with its customers and the ability of these customers to generate future economic profits for the Company. The value assigned to customer-based intangibles is based on the present value of future earnings attributable to the asset group after recognition of required returns to other contributory assets. A summary of intangible assets as of December 31, 2013 and 2012, is shown below (in millions):


	Gross Carrying Value		Accumulated Amortization			Net Carrying Value		Weighted Average Useful Life (years)
Technology	$	32.7	$	(13.0	)	$	19.7		8.9
Customer-based		223.1		(113.1	)		110.0		8.0

Balance as of December 31, 2013	$	255.8	$	(126.1	)	$	129.7		8.1


	Gross Carrying Value		Accumulated Amortization			Net Carrying Value		Weighted Average Useful Life (years)
Technology	$	32.2	$	(9.0	)	$	23.2		8.8
Customer-based		224.6		(83.5	)		141.1		7.8

Balance as of December 31, 2012	$	256.8	$	(92.5	)	$	164.3		8.0

Excluding the impact of any future acquisitions, the Company’s estimated annual amortization expense for the five succeeding years is shown below (in millions):


Year	Expense
2014		34.1
2015		34.1
2016		29.8
2017		7.9
2018		6.0

Impairment of Long-Lived Assets

The Company monitors its long-lived assets for impairment indicators on an ongoing basis in accordance with accounting principles generally accepted in the United States (“GAAP”). If impairment indicators exist, the Company performs the required impairment analysis by comparing the undiscounted cash flows expected to be generated from the long-lived assets to the related net book values. If the net book value exceeds the undiscounted cash flows, an impairment loss is measured and recognized. An impairment loss is measured as the difference between the net book value and the fair value of the long-lived assets. Fair value is estimated based upon either discounted cash flow analyses or estimated salvage values. Cash flows are estimated using internal budgets based on recent sales data, independent automotive production volume estimates and customer commitments, as well as assumptions related to discount rates.

For the years ended December 31, 2013, 2012 and 2011, the Company recognized fixed asset impairment charges of $9.2 million, $6.0 million and $1.0 million, respectively, in conjunction with its restructuring actions (Note 4, “Restructuring”), as well as additional fixed asset impairment charges of $1.9 million, $0.5 million and $1.2 million, respectively.

Fixed asset impairment charges are recorded in cost of sales in the accompanying consolidated statements of income for the years ended December 31, 2013, 2012 and 2011.

Impairment of Investments in Affiliates

The Company monitors its investments in affiliates for indicators of other-than-temporary declines in value on an ongoing basis in accordance with GAAP. If the Company determines that an other-than-temporary decline in value has occurred, it recognizes an impairment loss, which is measured as the difference between the recorded book value and the fair value of the investment. Fair value is generally determined using an income approach based on discounted cash flows or negotiated transaction values.

Revenue Recognition and Sales Commitments

The Company enters into agreements with its customers to produce products at the beginning of a vehicle’s life cycle. Although such agreements do not provide for a specified quantity of products, once the Company enters into such agreements, the Company is generally required to fulfill its customers’ purchasing requirements for the production life of the vehicle. These agreements generally may be terminated by the Company’s customers at any time. Historically, terminations of these agreements have been minimal. Sales are generally recorded upon shipment of product to customers and transfer of title under standard commercial terms. In certain instances, the Company may be committed under existing agreements to supply products to its customers at selling prices which are not sufficient to cover the direct cost to produce such products. In such situations, the Company recognizes losses as they are incurred.

The Company receives purchase orders from its customers on an annual basis. Generally, each purchase order provides the annual terms, including pricing, related to a particular vehicle model. Purchase orders do not specify quantities. The Company recognizes revenue based on the pricing terms included in its annual purchase orders. The Company is asked to provide its customers with annual price reductions as part of certain agreements. The Company accrues for such amounts as a reduction of revenue as its products are shipped to its customers. In addition, the Company has ongoing adjustments to its pricing arrangements with its customers based on the related content, the cost of its products and other commercial factors. Such pricing accruals are adjusted as they are settled with the Company’s customers.

Amounts billed to customers related to shipping and handling costs are included in net sales in the consolidated statements of income. Shipping and handling costs are included in cost of sales in the consolidated statements of income.

Cost of Sales and Selling, General and Administrative Expenses

Cost of sales includes material, labor and overhead costs associated with the manufacture and distribution of the Company’s products. Distribution costs include inbound freight costs, purchasing and receiving costs, inspection costs, warehousing costs and other costs of the Company’s distribution network. Selling, general and administrative expenses include selling, engineering and development and administrative costs not directly associated with the manufacture and distribution of the Company’s products.

Restructuring Costs

Restructuring costs include employee termination benefits, fixed asset impairment charges and contract termination costs, as well as other incremental costs resulting from the restructuring actions. These incremental costs principally include equipment and personnel relocation costs. The Company also incurs incremental manufacturing inefficiency costs at the operating locations impacted by the restructuring actions during the related restructuring implementation period. Restructuring costs are recognized in the Company’s consolidated financial statements in accordance with GAAP. Generally, charges are recorded as restructuring actions are approved and/or implemented.

Engineering and Development

Costs incurred in connection with the development of new products and manufacturing methods within one year of launch, to the extent not recoverable from the Company’s customers, are charged to cost of sales as incurred. Such costs are charged to selling, general and administrative expenses when incurred more than one year prior to launch. Engineering and development costs charged to selling, general and administrative expenses totaled $108.4 million, $104.3 million and $110.7 million for the years ended December 31, 2013, 2012 and 2011, respectively.

Other Expense, Net

Other expense, net includes non-income related taxes, foreign exchange gains and losses, gains and losses related to certain derivative instruments and hedging activities, gains and losses on the extinguishment of debt (Note 6, “Debt”), gains and losses on the disposal of fixed assets (Note 11, “Commitments and Contingencies”) and other miscellaneous income and expense. A summary of other expense, net is shown below (in millions):


For the year ended December 31,	2013			2012			2011
Other expense	$	59.9		$	33.9		$	27.8
Other income		(1.8	)		(27.5	)		(3.6	)

Other expense, net	$	58.1		$	6.4		$	24.2

Income Taxes

The Company accounts for income taxes in accordance with GAAP. Deferred tax assets and liabilities are recognized for the future tax consequences attributable to temporary differences between financial statement carrying amounts of existing assets and liabilities and their respective tax bases and tax loss and credit carryforwards. Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be recovered or settled.

The Company’s current and future provision for income taxes is impacted by the initial recognition of and changes in valuation allowances in certain countries. The Company intends to maintain these allowances until it is more likely than not that the deferred tax assets will be realized. The Company’s future provision for income taxes will include no tax benefit with respect to losses incurred and, except for certain jurisdictions, no tax expense with respect to income generated in these countries until the respective valuation allowances are eliminated. Accordingly, income taxes are impacted by changes in valuation allowances and the mix of earnings among jurisdictions. The Company evaluates the realizability of its deferred tax assets on a quarterly basis. In completing this evaluation, the Company considers all available evidence in order to determine whether, based on the weight of the evidence, a valuation allowance for its deferred tax assets is necessary. Such evidence includes historical results, future reversals of existing taxable temporary differences and expectations for future taxable income (exclusive of the reversal of temporary differences and carryforwards), as well as the implementation of feasible and prudent tax planning strategies. If, based on the weight of the evidence, it is more likely than not that all or a portion of the Company’s deferred tax assets will not be realized, a valuation allowance is recorded. If operating results improve or decline on a continual basis in a particular jurisdiction, the Company’s decision regarding the need for a valuation allowance could change, resulting in either the initial recognition or reversal of a valuation allowance in that jurisdiction, which could have a significant impact on income tax expense in the period recognized and subsequent periods. In determining the provision for income taxes for financial statement purposes, the Company makes certain estimates and judgments, which affect its evaluation of the carrying value of its deferred tax assets, as well as its calculation of certain tax liabilities.

The calculation of the Company’s gross unrecognized tax benefits and liabilities includes uncertainties in the application of, and changes in, complex tax regulations in a multitude of jurisdictions across its global operations. The Company recognizes tax benefits and liabilities based on its estimates of whether, and the extent to which, additional taxes will be due. The Company adjusts these benefits and liabilities based on changing facts and circumstances; however, due to the complexity of these uncertainties and the impact of tax audits, the ultimate resolutions may differ significantly from the Company’s estimates.

Foreign Currency Translation

With the exception of foreign subsidiaries operating in highly inflationary economies, which are measured in U.S. dollars, assets and liabilities of foreign subsidiaries are translated into U.S. dollars at the foreign exchange rates in effect at the end of the period. Revenues and expenses of foreign subsidiaries are translated into U.S. dollars using an average of the foreign exchange rates in effect during the period. Translation adjustments that arise from translating a foreign subsidiary’s financial statements from the functional currency to the U.S. dollar are reflected in accumulated other comprehensive loss in the consolidated balance sheets.

Transaction gains and losses that arise from foreign exchange rate fluctuations on transactions denominated in a currency other than the functional currency, except certain long-term intercompany transactions, are included in the consolidated statements of income as incurred.

Stock-Based Compensation

The Company measures stock-based employee compensation expense at fair value in accordance with GAAP and recognizes such expense over the vesting period of the stock-based employee awards.

Net Income Per Share Attributable to Lear

Basic net income per share attributable to Lear is computed using the two-class method by dividing net income attributable to Lear, after deducting undistributed earnings allocated to participating securities, by the average number of common shares outstanding during the period. Common shares issuable upon the satisfaction of certain conditions pursuant to a contractual agreement are considered common shares outstanding and are included in the computation of basic net income per share attributable to Lear.

Diluted net income per share attributable to Lear is computed using the treasury stock method by dividing net income attributable to Lear by the average number of common shares outstanding, including the dilutive effect of common stock equivalents using the average share price during the period.

A summary of information used to compute basic net income per share attributable to Lear is shown below (in millions, except share and per share data):


For the year ended December 31,	2013		2012		2011
Net income attributable to Lear	$	431.4	$	1,282.8	$	540.7


Average common shares outstanding		85,094,889		98,388,228		103,750,223


Basic net income per share attributable to Lear	$	5.07	$	13.04	$	5.21

A summary of information used to compute diluted net income per share attributable to Lear is shown below (in millions, except share and per share data):


For the year ended December 31,	2013		2012		2011
Net income attributable to Lear	$	431.4	$	1,282.8	$	540.7


Average common shares outstanding		85,094,889		98,388,228		103,750,223
Dilutive effect of common stock equivalents		1,320,897		1,437,458		2,594,144

Average diluted shares outstanding		86,415,786		99,825,686		106,344,367


Diluted net income per share attributable to Lear	$	4.99	$	12.85	$	5.08

Comprehensive Income

Comprehensive income is defined as all changes in the Company’s net assets except changes resulting from transactions with stockholders. It differs from net income in that certain items recorded in equity are included in comprehensive income.

A summary of changes in accumulated other comprehensive income (loss), net of tax is shown below (in millions):


For the year ended December 31,	2013			2012			2011
Defined benefit plans:
Balance at beginning of year	$	(249.9	)	$	(239.1	)	$	(57.4	)
Reclassification adjustments		11.0			4.2			13.3
Other comprehensive income (loss) recognized during the period		134.4			(15.0	)		(195.0	)

Balance at end of year	$	(104.5	)	$	(249.9	)	$	(239.1	)


Derivative instruments and hedging activities:
Balance at beginning of year	$	2.7		$	(37.6	)	$	(1.3	)
Reclassification adjustments		(21.0	)		2.0			11.9
Other comprehensive income (loss) recognized during the period		13.0			38.3			(48.2	)

Balance at end of year	$	(5.3	)	$	2.7		$	(37.6	)


Cumulative translation adjustments:
Balance at beginning of year	$	(53.6	)	$	(55.3	)	$	(19.3	)
Other comprehensive income (loss) recognized during the period		(2.7	)		1.7			(36.0	)

Balance at end of year	$	(56.3	)	$	(53.6	)	$	(55.3	)

Other comprehensive income (loss) related to the Company’s defined benefit plans includes pretax reclassification adjustments of $15.4 million, $5.4 million and $17.7 million for the years ended December 31, 2013, 2012 and 2011, respectively. See Note 8, “Pension and Other Postretirement Benefit Plans.” Other comprehensive income (loss) related to the Company’s derivative instruments and hedging activities includes pretax reclassification adjustments of ($32.2) million, $3.2 million and $12.6 million for the years ended December 31, 2013, 2012 and 2011, respectively. See Note 13, “Financial Instruments.”

Product Warranty

The Company records product warranty reserves based on its individual customer agreements. Product warranty reserves are recorded for known warranty issues when liability for such issues is probable and related amounts are reasonably estimable.

Segment Reporting

The Company has two reportable operating segments: seating, which includes seats and related components, such as seat structures and mechanisms, seat covers, seat foam and headrests, and electrical, which includes electrical distribution systems for both traditional powertrain vehicles, as well as high-power for hybrid and electric vehicles. Key components of the Company’s electrical business include wiring harnesses, terminals and connectors, junction boxes, electronic control modules and wireless control devices. The other category includes unallocated costs related to corporate headquarters, regional headquarters and the elimination of intercompany activities, none of which meets the requirements for being classified as an operating segment.

Each of the Company’s operating segments reports its results from operations and makes its requests for capital expenditures directly to the chief operating decision-making group. The economic performance of each operating segment is driven primarily by automotive production volumes in the geographic regions in which it operates, as well as by the success of the vehicle platforms for which it supplies products. Also, each operating segment operates in the competitive Tier 1 automotive supplier environment and is continually working with its customers to manage costs and improve quality. The Company’s production processes generally make use of hourly labor, dedicated facilities, sequential manufacturing and assembly processes and commodity raw materials.

The Company evaluates the performance of its operating segments based primarily on (i) revenues from external customers, (ii) pretax income before equity in net income of affiliates, interest expense and other expense, (“segment earnings”) and (iii) cash flows, being defined as segment earnings less capital expenditures plus depreciation and amortization.

The accounting policies of the Company’s operating segments are the same as those described in this note to the consolidated financial statements.

Derivative Instruments and Hedging Activities

The Company has used derivative financial instruments, including forwards, futures, options, swaps and other derivative contracts to reduce the effects of fluctuations in foreign exchange rates, interest rates and commodity prices and the resulting variability of the Company’s operating results. The Company is not a party to leveraged derivatives. The Company’s derivative financial instruments are subject to master netting arrangements that provide for the net settlement of contracts, by counterparty, in the event of default or termination. On the date that a derivative contract is entered into, the Company designates the derivative as either (1) a hedge of the exposure to changes in the fair value of a recognized asset or liability or of an unrecognized firm commitment (a fair value hedge), (2) a hedge of the exposure of a forecasted transaction or of the variability in the cash flows of a recognized asset or liability (a cash flow hedge) or (3) a hedge of a net investment in a foreign operation (a net investment hedge).

For a fair value hedge, both the effective and ineffective portions of the change in the fair value of the derivative are recorded in earnings and reflected in the consolidated statement of income on the same line as the gain or loss on the hedged item attributable to the hedged risk. For a cash flow hedge, the effective portion of the change in the fair value of the derivative is recorded in accumulated other comprehensive loss in the consolidated balance sheet. When the underlying hedged transaction is realized, the gain or loss included in accumulated other comprehensive loss is recorded in earnings and reflected in the consolidated statement of income on the same line as the gain or loss on the hedged item attributable to the hedged risk. For a net investment hedge, the effective portion of the change in the fair value of the derivative is recorded in cumulative translation adjustment, which is a component of accumulated other comprehensive loss in the consolidated balance sheet. In addition, for both cash flow and net investment hedges, changes in the fair value of the derivative that are excluded from the Company’s effectiveness assessments and the ineffective portion of changes in the fair value of the derivative are recorded in earnings and reflected in the consolidated statement of income as other expense, net.

The Company formally documents its hedge relationships, including the identification of the hedging instruments and the related hedged items, as well as its risk management objectives and strategies for undertaking the hedge transaction. Derivatives are recorded at fair value in other current and long-term assets and other current and long-term liabilities in the consolidated balance sheet. The Company also formally assesses, both at inception and at least quarterly thereafter, whether a derivative used in a hedging transaction is highly effective in offsetting changes in either the fair value or the cash flows of the hedged item. When it is determined that a derivative ceases to be highly effective, the Company discontinues hedge accounting.

Use of Estimates

The preparation of the consolidated financial statements in conformity with GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities as of the date of the consolidated financial statements and the reported amounts of revenues and expenses during the reporting period. During 2013, there were no material changes in the methods or policies used to establish estimates and assumptions. Other matters subject to estimation and judgment include amounts related to accounts receivable realization, inventory obsolescence, asset impairments, useful lives of fixed and intangible assets and unsettled pricing discussions with customers and suppliers (Note 2, “Summary of Significant Accounting Policies”); restructuring accruals (Note 4, “Restructuring”); deferred tax asset valuation allowances and income taxes (Note 7, “Income Taxes”); pension and other postretirement benefit plan assumptions (Note 8, “Pension and Other Postretirement Benefit Plans”); accruals related to litigation, warranty and environmental remediation costs (Note 11, “Commitments and Contingencies”); and self-insurance accruals. Actual results may differ significantly from the Company’s estimates.

Reclassifications

Certain amounts in prior periods’ financial statements have been reclassified to conform to the presentation used in the year ended December 31, 2013.

Acquisition

12 Months Ended

Dec. 31, 2013

Business Combinations [Abstract]

Acquisition

(3) Acquisition

On May 31, 2012, the Company completed the acquisition of Guilford, which manufactures fabrics for the automotive and specialty markets, for $243.9 million, net of cash acquired. In addition, the Company incurred transaction costs of $5.0 million related to advisory services in 2012, which have been expensed as incurred.

The Guilford acquisition was accounted for as a purchase, and accordingly, the assets acquired and liabilities assumed are included in the accompanying consolidated balance sheet as of December 31, 2013 and 2012. The operating results and cash flows of Guilford are included in the accompanying consolidated financial statements from the date of acquisition. The preliminary purchase price and related allocation are shown below (in millions):


Purchase price paid to former owner, net of cash acquired	$	243.9


Property, plant and equipment	$	89.9
Other assets purchased and liabilities assumed, net		(16.6	)
Goodwill		114.6
Intangible assets		56.0

Preliminary purchase price allocation	$	243.9

Recognized goodwill is attributable to the assembled workforce, expected synergies and other intangible assets that do not qualify for separate recognition. Intangible assets include amounts recognized for the fair value of customer-based and technology-related assets. The Company estimates that these intangible assets have a weighted average useful life of approximately ten years.

As of the acquisition date, the Company had amounts payable to Guilford of $8.9 million for purchases of raw materials. As a result of the acquisition, these amounts payable were effectively settled at carrying value, which approximated fair value. The purchase price paid to the former owner discussed above excludes cash paid to settle this pre-existing relationship.

The pro forma effects of this acquisition would not materially impact the Company’s reported results for any period presented.

- Definition

The entire disclosure for a business combination (or series of individually immaterial business combinations) completed during the period, including background, timing, and recognized assets and liabilities. The disclosure may include leverage buyout transactions (as applicable).

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
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-SubTopic 10
-Section 50
-Paragraph 5
-URI http://asc.fasb.org/extlink&oid=25497992&loc=d3e1497-128463

Reference 2: http://www.xbrl.org/2003/role/presentationRef
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Reference 3: http://www.xbrl.org/2003/role/presentationRef
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Reference 4: http://www.xbrl.org/2003/role/presentationRef
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Reference 5: http://www.xbrl.org/2003/role/presentationRef
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Reference 6: http://www.xbrl.org/2003/role/presentationRef
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Reference 7: http://www.xbrl.org/2003/role/presentationRef
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Reference 8: http://www.xbrl.org/2003/role/presentationRef
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Reference 9: http://www.xbrl.org/2003/role/presentationRef
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Reference 10: http://www.xbrl.org/2003/role/presentationRef
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Reference 11: http://www.xbrl.org/2003/role/presentationRef
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+ Details

Restructuring

12 Months Ended

Dec. 31, 2013

Restructuring And Related Activities [Abstract]

Restructuring

(4) Restructuring

In 2013, the Company recorded charges of $77.9 million in connection with its restructuring actions. These charges consist of $52.6 million recorded as cost of sales and $25.3 million recorded as selling, general and administrative expenses. The restructuring charges consist of employee termination benefits of $54.1 million, asset impairment charges of $9.2 million and contract termination costs of $2.8 million, as well as other related costs of $11.8 million. Employee termination benefits were recorded based on existing union and employee contracts, statutory requirements, completed negotiations and Company policy. Asset impairment charges relate to the disposal of buildings, leasehold improvements and machinery and equipment with carrying values of $9.2 million in excess of related estimated fair values. Contract termination costs include pension benefit plan settlement charges of $2.5 million and other various costs of $0.3 million. The Company expects to incur approximately $40.2 million of additional restructuring costs related to activities initiated as of December 31, 2013, and expects that the components of such costs will be consistent with its historical experience. Any future restructuring actions will depend upon market conditions, customer actions and other factors.

A summary of 2013 activity, excluding pension benefit plan settlement charges of $2.5 million, is shown below (in millions):


	Accrual as of		2013		Utilization						Accrual as of
	January 1, 2013		Charges		Cash			Non-cash			December 31, 2013
Employee termination benefits	$	38.5	$	54.1	$	(53.9	)	$	—		$	38.7
Asset impairments		—		9.2		—			(9.2	)		—
Contract termination costs		5.7		0.3		(0.4	)		—			5.6
Other related costs		—		11.8		(11.8	)		—			—

Total	$	44.2	$	75.4	$	(66.1	)	$	(9.2	)	$	44.3

In 2012, the Company recorded charges of $55.1 million in connection with its restructuring actions. These charges consist of $44.8 million recorded as cost of sales, $10.4 million recorded as selling, general and administrative expenses and ($0.1) million recorded as other expense, net. The restructuring charges consist of employee termination benefits of $45.4 million, asset impairment charges of $6.0 million and contract termination costs of $1.9 million, as well as other related costs of $1.8 million. Employee termination benefits were recorded based on existing union and employee contracts, statutory requirements, completed negotiations and Company policy. Asset impairment charges relate to the disposal of buildings, leasehold improvements and machinery and equipment with carrying values of $6.0 million in excess of related estimated fair values.

A summary of 2012 activity is shown below (in millions):


	Accrual as of January 1, 2012		2012 Charges		Utilization						Accrual as of December 31, 2012
	Accrual as of January 1, 2012		2012 Charges		Cash			Non-cash			Accrual as of December 31, 2012
Employee termination benefits	$	56.8	$	45.4	$	(63.7	)	$	—		$	38.5
Asset impairments		—		6.0		—			(6.0	)		—
Contract termination costs		5.7		1.9		(1.9	)		—			5.7
Other related costs		—		1.8		(1.8	)		—			—

Total	$	62.5	$	55.1	$	(67.4	)	$	(6.0	)	$	44.2

In 2011, the Company recorded charges of $68.2 million in connection with its restructuring actions. These charges consist of $64.3 million recorded as cost of sales, $4.5 million recorded as selling, general and administrative expenses and ($0.6) million recorded as other expense, net. The restructuring charges consist of employee termination benefits of $44.5 million, asset impairment charges of $1.0 million and contract termination costs of $19.6 million, as well as other related costs of $3.1 million. Employee termination benefits were recorded based on existing union and employee contracts, statutory requirements, completed negotiations and Company policy. Asset impairment charges relate to the disposal of buildings, leasehold improvements and machinery and equipment with carrying values of $1.0 million in excess of related estimated fair values. Contract termination costs include pension benefit plan settlement charges of $17.1 million and other various costs of $2.5 million.

A summary of 2011 activity, excluding pension benefit plan settlement charges of $17.1 million, is shown below (in millions):


	Accrual as of January 1, 2011		2011 Charges		Utilization						Accrual as of December 31, 2011
	Accrual as of January 1, 2011		2011 Charges		Cash			Non-cash			Accrual as of December 31, 2011
Employee termination benefits	$	38.4	$	44.5	$	(26.1	)	$	—		$	56.8
Asset impairments		—		1.0		—			(1.0	)		—
Contract termination costs		3.7		2.5		(0.5	)		—			5.7
Other related costs		—		3.1		(3.1	)		—			—

Total	$	42.1	$	51.1	$	(29.7	)	$	(1.0	)	$	62.5

Investments in Affiliates and Other Related Party Transactions

12 Months Ended

Dec. 31, 2013

Equity Method Investments And Joint Ventures [Abstract]

Investments in Affiliates and Other Related Party Transactions

(5) Investments in Affiliates and Other Related Party Transactions

The Company’s beneficial ownership in affiliates accounted for under the equity method is shown below:


December 31,	2013			2012			2011
Shanghai Lear STEC Automotive Parts Co., Ltd. (China)		55	%		55	%		55	%
Beijing BAI Lear Automotive Systems Co., Ltd. (China)		50			50			50
Beijing Lear Automotive Electronics and Electrical Products Co., Ltd. (China)		50			50			50
Dong Kwang Lear Yuhan Hoesa (Korea)		50			50			50
Industrias Cousin Freres, S.L. (Spain)		50			50			50
Jiangxi Jiangling Lear Interior Systems Co., Ltd. (China)		50			50			50
Lear Dongfeng Automotive Seating Co., Ltd. (China)		50			50			50
Changchun Lear FAWSN Automotive Electrical and Electronics Co., Ltd. (China)		49			49			49
Changchun Lear FAWSN Automotive Seat Systems Co., Ltd. (China)		49			49			49
Honduras Electrical Distribution Systems S. de R.L. de C.V. (Honduras)		49			49			49
Kyungshin-Lear Sales and Engineering LLC		49			49			49
Tacle Seating USA, LLC		49			49			49
Beijing Lear Dymos Automotive Systems Co., Ltd. (China)		40			40			40
Dymos Lear Automotive India Private Limited (India)		35			35			35
RevoLaze, LLC		20			—			—
eLumigen, LLC		15			—			—
HB Polymer Company, LLC		10			—			—
International Automotive Components Group North America, LLC		—			23			23

Summarized group financial information for affiliates accounted for under the equity method as of December 31, 2013 and 2012, and for the years ended December 31, 2013, 2012 and 2011, is shown below (unaudited; in millions):


December 31,	2013		2012
Balance sheet data:
Current assets	$	767.1	$	1,729.8
Non-current assets		143.5		875.3
Current liabilities		548.9		1,395.0
Non-current liabilities		5.8		703.9


For the year ended December 31,	2013		2012			2011
Income statement data:
Net sales	$	1,686.5	$	6,240.5		$	5,754.5
Gross profit		121.9		452.6			466.6
Income (loss) before provision for income taxes		110.1		(109.0	)		91.5
Net income (loss) attributable to affiliates		89.0		(76.1	)		56.7

As of December 31, 2013 and 2012, the Company’s aggregate investment in affiliates was $172.0 million and $177.8 million, respectively. In addition, the Company had receivables due from affiliates, including notes and advances, of $74.2 million and $45.4 million and payables due to affiliates of $8.8 million and $22.7 million as of December 31, 2013 and 2012, respectively.

A summary of transactions with affiliates and other related parties is shown below (in millions):


For the year ended December 31,	2013		2012		2011
Sales to affiliates	$	145.1	$	93.1	$	96.2
Purchases from affiliates		41.5		141.9		134.0
Management and other fees for services provided to affiliates		22.3		23.0		13.8
Dividends received from affiliates		17.6		14.4		43.6

The Company’s investment in Shanghai Lear STEC Automotive Parts Co., Ltd. is accounted for under the equity method as the result of certain approval rights granted to the minority shareholders, including approval of the annual budget, business plan and the appointment or dismissal of management. The Company’s investments in eLumigen, LLC and HB Polymer Company, LLC are accounted for under the equity method as the Company’s interests in these entities are similar to partnership interests.

2013

In March 2013, the Company completed the sale of its 22.88% ownership interest in International Automotive Components Group North America, LLC for net proceeds of $49.6 million. The Company did not recognize a significant gain or loss related to this transaction. Also in 2013, the Company established investments in RevoLaze, LLC, eLumigen, LLC and HB Polymer Company, LLC.

2011

In March 2011, the Company acquired an additional 44% of TS Lear Automotive Sdn Bhd., an affiliate previously accounted for under the equity method, thereby increasing its ownership interest to 90%. The acquisition was accounted for as a purchase, and the assets purchased and liabilities assumed are reflected in the consolidated balance sheet as of December 31, 2011. Also in 2011, the Company established Changchun Lear FAWSN Automotive Seat Systems Co., Ltd., a joint venture with Changchun FAW Sihuan Group Corporation and Jilin Shouxin Industry Group Stock Company Limited, to manufacture and supply automotive seat assembly systems in China.

Debt

12 Months Ended

Dec. 31, 2013

Debt Disclosure [Abstract]

Debt

(6) Debt

Short-Term Borrowings

The Company utilizes uncommitted lines of credit as needed for its short-term working capital fluctuations. As of December 31, 2013 and 2012, the Company had lines of credit from banks totaling $5.4 million and $6.1 million, respectively, of which no amounts were outstanding and all of which were unused and available, subject to certain restrictions imposed by the Company’s senior notes and credit agreement.

Long-Term Debt

A summary of long-term debt and the related weighted average interest rates is shown below (in millions):


December 31,	2013					2012
Debt Instrument	Long-Term Debt		Weighted Average Interest Rate			Long-Term Debt		Weighted Average Interest Rate
7.875% Senior Notes due 2018	$	278.8		8.00	%	$	313.4		8.00	%
8.125% Senior Notes due 2020		278.3		8.25	%		312.9		8.25	%
4.75% Senior Notes due 2023		500.0		4.75	%		—		N/A

Long-term debt	$	1,057.1				$	626.3

Senior Notes

As of December 31, 2013, the Company’s long-term debt consists of $280 million in aggregate principal amount at maturity of senior unsecured notes due 2018 at a stated coupon rate of 7.875% (the “2018 Notes”), $280 million in aggregate principal amount at maturity of senior unsecured notes due 2020 at a stated coupon rate of 8.125% (the “2020 Notes”) and $500 million in aggregate principal amount of senior unsecured notes due 2023 at a stated coupon rate of 4.75% (the “2023 Notes” and together with the 2018 Notes and the 2020 Notes, the “Notes”).

The 2018 Notes were priced at 99.276% of par, resulting in a yield to maturity of 8.00%, and the 2020 Notes were priced at 99.164% of par, resulting in a yield to maturity of 8.25%. The 2018 Notes and 2020 Notes were issued on March 26, 2010, and interest on the 2018 Notes and 2020 Notes is payable on March 15 and September 15 of each year. The 2018 Notes mature on March 15, 2018, and the 2020 Notes mature on March 15, 2020.

The Company may redeem all or part of the 2018 Notes and 2020 Notes, at its option, at any time on or after March 15, 2014, in the case of the 2018 Notes, and March 15, 2015, in the case of the 2020 Notes, at the redemption prices set forth below plus accrued and unpaid interest to the redemption date.


Twelve-Month Period Commencing March 15,	2018 Notes			2020 Notes
2014		103.938	%		N/A
2015		101.969	%		104.063	%
2016		100.0	%		102.708	%
2017		100.0	%		101.354	%
2018 and thereafter		100.0	%		100.0	%

In addition, the Company may redeem up to 10% of the original aggregate principal amount of each series of 2018 Notes and 2020 Notes during any 12-month period prior to March 15, 2014, in the case of the 2018 Notes, and March 15, 2015, in the case of the 2020 Notes, at a price equal to 103% of the principal amount thereof, plus accrued and unpaid interest to the redemption date.

Subject to certain limitations, in the event of a change of control of the Company, the Company will be required to make an offer to purchase the 2018 Notes and 2020 Notes at a purchase price equal to 101% of the principal amount of the 2018 Notes and 2020 Notes, plus accrued and unpaid interest to the date of purchase.

On March 26, 2013 and August 24, 2012, the Company redeemed 10% of the original aggregate principal amount of each of the 2018 Notes and 2020 Notes at a redemption price equal to 103% of the principal amount redeemed, plus accrued and unpaid interest to the redemption date. In connection with these transactions, the Company paid $72.1 million in both 2013 and 2012, and recognized losses of $3.6 million and $3.7 million on the partial extinguishment of debt in 2013 and 2012, respectively.

The 2023 Notes were issued on January 17, 2013, and interest on the 2023 Notes is payable on January 15 and July 15 of each year. The 2023 Notes were offered and sold in a private transaction to qualified institutional buyers under Rule 144A and, outside of the United States, pursuant to Regulation S of the Securities Act of 1933, as amended (the “Securities Act”). The 2023 Notes have not been registered under the Securities Act and may not be offered or sold in the United States absent registration or an exemption from the registration requirements of the Securities Act. In connection with the issuance of the 2023 Notes, the Company entered into a registration rights agreement providing, among other things, customary registration rights with respect to the exchange of the 2023 Notes for a new issue of registered notes with substantially identical terms to the 2023 Notes on or before June 2, 2014. The proceeds from the offering of $500 million, net of related issuance costs of $7.4 million, together with the Company’s existing sources of liquidity, were used for general corporate purposes, including, without limitation, the redemption of $70 million in aggregate principal amount of the 2018 Notes and 2020 Notes (see above), investments in additional component capabilities and emerging markets and share repurchases under the Company’s common stock share repurchase program (see Note 10, “Capital Stock and Equity”). The 2023 Notes mature on January 15, 2023.

The Company may redeem the 2023 Notes, in whole or in part, on or after January 15, 2018, at the redemption prices set forth below, plus accrued and unpaid interest to the redemption date.


Twelve-Month Period Commencing January 15,	2023 Notes
2018		102.375	%
2019		101.583	%
2020		100.792	%
2021 and thereafter		100.0	%

Prior to January 15, 2016, the Company may redeem up to 35% of the aggregate principal amount of the 2023 Notes, in an amount not to exceed the amount of net cash proceeds of one or more equity offerings, at a redemption price equal to 104.75% of the aggregate principal amount thereof, plus accrued and unpaid interest to the redemption date, provided that at least 65% of the original aggregate principal amount of the 2023 Notes remains outstanding after the redemption and any such redemption is made within 90 days after the closing of such equity offering. Prior to January 15, 2018, the Company may redeem the 2023 Notes, in whole or in part, at a redemption price equal to 100% of the aggregate principal amount thereof, plus a “make-whole” premium as of, and accrued and unpaid interest to, the redemption date.

The Notes are senior unsecured obligations. The Company’s obligations under the Notes are fully and unconditionally guaranteed, jointly and severally, on a senior unsecured basis by certain domestic subsidiaries, which are directly or indirectly 100% owned by Lear. See Note 16, “Supplemental Guarantor Consolidating Financial Statements.”

The indenture governing the 2018 Notes and 2020 Notes contains restrictive covenants that, among other things, limit the ability of the Company and its subsidiaries to: (i) incur additional debt, (ii) pay dividends and make other restricted payments, (iii) create or permit certain liens, (iv) issue or sell capital stock of the Company’s restricted subsidiaries, (v) use the proceeds from sales of assets and subsidiary stock, (vi) create or permit restrictions on the ability of the Company’s restricted subsidiaries to pay dividends or make other distributions to the Company, (vii) enter into transactions with affiliates, (viii) enter into sale and leaseback transactions and (ix) consolidate or merge or sell all or substantially all of the Company’s assets. The foregoing limitations are subject to exceptions as set forth in the 2018 Notes and 2020 Notes. In addition, if in the future the 2018 Notes and 2020 Notes have an investment grade credit rating from both Moody’s Investors Service and Standard & Poor’s Ratings Services and no default has occurred and is continuing, certain of these covenants will, thereafter, no longer apply to the 2018 Notes and 2020 Notes for so long as the 2018 Notes and 2020 Notes have an investment grade credit rating by both rating agencies. The indenture governing the 2018 Notes and 2020 Notes also contains customary events of default.

Subject to certain exceptions, the indenture governing the 2023 Notes contains restrictive covenants that, among other things, limit the ability of the Company to: (i) create or permit certain liens, (ii) enter into sale and leaseback transactions and (iii) consolidate or merge or sell all or substantially all of the Company’s assets. The indenture governing the 2023 Notes also provides for customary events of default.

As of December 31, 2013, the Company was in compliance with all covenants under the indentures governing the Notes.

Revolving Credit Facility

On January 30, 2013, the Company amended and restated its senior secured credit agreement (the “revolving credit facility”) to, among other things, increase the borrowing capacity from $500 million to $1.0 billion, extend the maturity date to January 30, 2018, and reduce interest rates payable on outstanding borrowings under the facility. As of December 31, 2013, there were no borrowings outstanding under the revolving credit facility. During 2013, aggregate borrowings and repayments under the revolving credit facility were both $518.7 million.

Advances under the revolving credit facility generally bear interest at a variable rate per annum equal to (i) the Eurocurrency Rate (as defined) plus an adjustable margin of 1.0% to 2.25% based on the Company’s corporate rating (1.5% as of December 31, 2013), payable on the last day of each applicable interest period but in no event less frequently than quarterly, or (ii) the Adjusted Base Rate (as defined) plus an adjustable margin of 0.0% to 1.25% based on the Company’s corporate rating (0.50% as of December 31, 2013), payable quarterly. A facility fee, which ranges from 0.25% to 0.50% of the total amount committed under the revolving credit facility, is payable annually.

The Company’s obligations under the revolving credit facility are secured on a first priority basis by a lien on substantially all of the U.S. assets of the Company and its domestic subsidiaries, as well as 100% of the stock of the Company’s domestic subsidiaries and 65% of the stock of certain of the Company’s foreign subsidiaries. In addition, obligations under the revolving credit facility are guaranteed, jointly and severally, on a first priority basis, by certain domestic subsidiaries, which are directly or indirectly 100% owned by Lear. See Note 16, “Supplemental Guarantor Consolidating Financial Statements.”

The revolving credit facility contains various customary representations, warranties and covenants by the Company, including, without limitation, (i) covenants regarding maximum leverage and minimum interest coverage, (ii) limitations on fundamental changes involving the Company or its subsidiaries and (iii) limitations on indebtedness, liens, investments and restricted payments. As of December 31, 2013, the Company was in compliance with all covenants under the agreement governing the revolving credit facility.

Scheduled Maturities

As of December 31, 2013, scheduled maturities of long-term debt for the five succeeding years are shown below (in millions):


Year	Maturities
2018	$	280.0

Income Taxes

12 Months Ended

Dec. 31, 2013

Income Tax Disclosure [Abstract]

Income Taxes

(7) Income Taxes

A summary of consolidated income before provision (benefit) for income taxes and equity in net income of affiliates and the components of provision (benefit) for income taxes is shown below (in millions):


For the year ended December 31,	2013			2012			2011
Consolidated income before provision (benefit) for income taxes and equity in net income of affiliates:
Domestic	$	218.5		$	289.3		$	257.4
Foreign		391.6			359.6			358.3

	$	610.1		$	648.9		$	615.7

Domestic provision (benefit) for income taxes:
Current provision (benefit)	$	16.8		$	(4.1	)	$	17.6
Deferred provision (benefit)		64.9			(720.8	)		4.6

Total domestic provision (benefit)		81.7			(724.9	)		22.2

Foreign provision for income taxes:
Current provision		130.5			59.8			100.6
Deferred provision (benefit)		(19.5	)		27.1			(54.0	)

Total foreign provision		111.0			86.9			46.6

Provision (benefit) for income taxes	$	192.7		$	(638.0	)	$	68.8

The domestic provision (benefit) includes withholding taxes related to dividends and royalties paid by the Company’s foreign subsidiaries, as well as state and local taxes. In 2012, the domestic benefit includes a tax benefit of $24.2 million related to certain transfer pricing items that are now recognized as a result of the release of the Company’s U.S. valuation allowance. The domestic deferred provision (benefit) includes the benefit of prior unrecognized net operating loss carryforwards of $104.8 million and $87.8 million for the years ended December 31, 2012 and 2011, respectively. The foreign deferred provision (benefit) includes the benefit of prior unrecognized net operating loss carryforwards of $4.1 million, $4.6 million and $14.8 million for the years ended December 31, 2013, 2012 and 2011, respectively.

A summary of the differences between the provision (benefit) for income taxes calculated at the United States federal statutory income tax rate of 35% and the consolidated provision (benefit) for income taxes is shown below (in millions):


For the year ended December 31,	2013			2012			2011
Consolidated income before provision (benefit) for income taxes and equity in net income of affiliates multiplied by the United States federal statutory income tax rate	$	213.5		$	227.1		$	215.5
Differences in income taxes on foreign earnings, losses and remittances		(38.7	)		1.8			(37.4	)
Valuation allowance adjustments		0.2			(764.5	)		(60.8	)
Tax credits		(16.4	)		(43.5	)		(30.7	)
Tax audits and assessments		2.7			(48.7	)		17.6
Increase in tax loss carryforwards ⁽¹⁾		—			—			(22.4	)
Increase in valuation allowance related to tax loss carryforwards ⁽¹⁾		—			—			22.4
Other		31.4			(10.2	)		(35.4	)

Provision (benefit) for income taxes	$	192.7		$	(638.0	)	$	68.8

(1)	Represents the increase in tax loss carryforwards resulting from an international restructuring transaction, which is subject to a full valuation allowance as it is not more likely than not that the deferred tax assets will be realized.

Internal Revenue Code of 1986, as amended (“IRC”), Sections 382 and 383 provide an annual limitation with respect to the ability of a corporation to utilize its U.S. net operating loss, capital loss and tax credit carryforwards (collectively, the “Tax Attributes”), as well as certain built-in-losses, against future U.S. taxable income in the event of a change in ownership. The Company’s emergence from Chapter 11 bankruptcy proceedings is considered a change in ownership for purposes of IRC Section 382. The limitation under the IRC is based on the value of the corporation as of the emergence date. As a result, the Company’s future U.S. taxable income may not be fully offset by the Tax Attributes if such income exceeds its annual limitation, and the Company may incur a tax liability with respect to such income. In addition, subsequent changes in ownership for purposes of the IRC could further limit the Company’s ability to use its Tax Attributes.

For the years ended December 31, 2013, 2012 and 2011, income in foreign jurisdictions with tax holidays was $73.7 million, $99.2 million and $115.8 million, respectively. Such tax holidays generally expire from 2014 through 2025.

Deferred income taxes represent temporary differences in the recognition of certain items for financial reporting and income tax purposes. A summary of the components of the net deferred income tax asset is shown below (in millions):


December 31,	2013			2012
Deferred income tax assets:
Tax loss carryforwards	$	690.5		$	708.3
Tax credit carryforwards		437.2			412.8
Retirement benefit plans		74.3			156.6
Accrued liabilities		133.9			115.8
Self-insurance reserves		9.5			11.3
Current asset basis differences		38.8			30.3
Long-term asset basis differences		(64.5	)		(18.0	)
Deferred compensation		40.9			33.7
Recoverable customer engineering, development and tooling		(22.2	)		(11.4	)
Undistributed earnings of foreign subsidiaries		(54.3	)		(53.8	)
Derivative instruments and hedging		(1.6	)		(7.0	)
Other		(0.8	)		(0.7	)

		1,281.7			1,377.9
Valuation allowance		(642.6	)		(628.2	)

Net deferred income tax asset	$	639.1		$	749.7

As of December 31, 2013 and 2012, the valuation allowance with respect to the Company’s deferred tax assets was $642.6 million and $628.2 million, respectively, a net increase of $14.4 million.

Concluding that a valuation allowance is not required is difficult when there is significant negative evidence, such as cumulative losses in recent years, which is objective and verifiable. When measuring cumulative losses in recent years, the Company uses a rolling three year period of pretax book income, adjusted for permanent differences between book and taxable income and certain other items. The Company was profitable in the United States in 2012 but remained in a cumulative loss position through the third quarter of 2012. As of December 31, 2012, the Company was no longer in a cumulative loss position. Based on three years of profitability in the United States, as well as a forecast of taxable income in the United States in 2013 and future years, management concluded that it was more likely than not that its net deferred tax assets would be realized. As a result, substantially all of the valuation allowance that had been provided with respect to the net deferred tax assets in the United States was reversed in the fourth quarter of 2012. As of December 31, 2013, the Company continues to maintain a valuation allowance of $36.0 million with respect to certain U.S. deferred tax assets that, due to their nature, are not likely to be realized. In addition, the Company continues to maintain a valuation allowance of $606.6 million with respect to its deferred tax assets in several international jurisdictions.

The classification of the net deferred income tax asset is shown below (in millions):


December 31,	2013			2012
Deferred income tax assets:
Current	$	187.4		$	166.0
Long-term		535.9			675.6
Deferred income tax liabilities:
Current		(23.1	)		(19.1	)
Long-term		(61.1	)		(72.8	)

Net deferred income tax asset	$	639.1		$	749.7

Deferred income taxes have not been provided on $948.0 million of certain undistributed earnings of the Company’s foreign subsidiaries as such amounts are considered to be permanently reinvested. It is not practicable to determine the unrecognized deferred tax liability on these earnings because the actual tax liability on these earnings, if any, is dependent on circumstances existing when remittance occurs.

As of December 31, 2013, the Company had tax loss carryforwards of $2.3 billion. Of the total tax loss carryforwards, $1.7 billion has no expiration date, and $635.8 million expires between 2014 and 2033. In addition, the Company had tax credit carryforwards of $437.2 million comprised principally of U.S. foreign tax credits, research and development credits and investment tax credits that generally expire between 2014 and 2033. As of December 31, 2013, the deferred tax asset related to domestic net operating loss carryforwards is lower than the actual amount reported on the Company’s domestic tax returns by approximately $18.1 million. This difference is the result of tax deductions in excess of financial statement amounts for stock-based compensation. When these amounts are realized, the Company will record the tax benefit as an increase to additional paid in capital.

As of December 31, 2013 and 2012, the Company’s gross unrecognized tax benefits were $45.2 million and $34.4 million (excluding interest and penalties), respectively, of which $31.9 million and $34.4 million, respectively, if recognized, would affect the Company’s effective tax rate. The gross unrecognized tax benefits are recorded in other long-term liabilities, with the exception of $0.6 million and $7.5 million (excluding interest and penalties), which is recorded in accrued liabilities, in the accompanying consolidated balance sheets as of December 31, 2013 and 2012, respectively.

A summary of the changes in gross unrecognized tax benefits is shown below (in millions):


For the year ended December 31,	2013			2012			2011
Balance at beginning of period	$	34.4		$	49.4		$	36.2
Additions based on tax positions related to current year		5.0			5.2			13.8
Additions (reductions) based on tax positions related to prior years		14.3			(18.5	)		4.4
Settlements		(6.7	)		—			—
Statute expirations		(0.8	)		(1.8	)		(2.6	)
Foreign currency translation		(1.0	)		0.1			(2.4	)

Balance at end of period	$	45.2		$	34.4		$	49.4

The Company recognizes interest and penalties with respect to unrecognized tax benefits as income tax expense. As of December 31, 2013 and 2012, the Company had recorded gross reserves of $6.7 million and $6.2 million (excluding federal benefit where applicable), respectively, related to interest and penalties, of which $6.6 million and $4.4 million, respectively, if recognized, would affect the Company’s effective tax rate. For the years ended December 31, 2013, 2012 and 2011, the Company recorded net tax (benefit) expense (including federal benefit where applicable) related to changes in its reserves for interest and penalties of $2.4 million, ($4.1) million and $1.4 million, respectively.

The Company operates in multiple jurisdictions throughout the world, and its tax returns are periodically audited or subject to review by both domestic and foreign tax authorities. During the next twelve months, it is reasonably possible that, as a result of audit settlements, the conclusion of current examinations and the expiration of the statute of limitations in multiple jurisdictions, the Company may decrease the amount of its gross unrecognized tax benefits by approximately $0.6 million, all of which, if recognized, would affect the Company’s effective tax rate. The gross unrecognized tax benefits subject to potential decrease involve issues related to transfer pricing and various other tax items in multiple jurisdictions. However, as a result of ongoing examinations, tax proceedings in certain countries, additions to the gross unrecognized tax benefits for positions taken and interest and penalties, if any, arising in 2014, it is not possible to estimate the potential net increase or decrease to the Company’s gross unrecognized tax benefits during the next twelve months.

The Company considers its significant tax jurisdictions to include Brazil, Canada, China, Germany, Hungary, Italy, Mexico, Poland, Spain and the United States. The Company or its subsidiaries generally remain subject to income tax examination in certain U.S. state and local jurisdictions for years after 2008. Further, the Company or its subsidiaries remain subject to income tax examination in Mexico and Spain for years after 2005, in Brazil, Hungary and Poland for years after 2007, in Canada and Italy generally for years after 2008, in China and Germany for years after 2009 and in the United States generally for years after 2012.

Legislation

In January 2013, the American Taxpayer Relief Act of 2012 was enacted, which retroactively reinstated and extended various tax provisions applicable to the Company, including the Research & Development Tax Credit. In 2013, the Company recognized a tax benefit of $3.4 million, which reduced the Company’s effective tax rate.

Pension and Other Postretirement Benefit Plans

12 Months Ended

Dec. 31, 2013

Compensation And Retirement Disclosure [Abstract]

Pension and Other Postretirement Benefit Plans

(8) Pension and Other Postretirement Benefit Plans

The Company has noncontributory defined benefit pension plans covering certain domestic employees and certain employees in foreign countries, principally Canada. The Company’s salaried pension plans provide benefits based on final average earnings formulas. The Company’s hourly pension plans provide benefits under flat benefit and cash balance formulas. The Company also has contractual arrangements with certain employees which provide for supplemental retirement benefits. In general, the Company’s policy is to fund its pension benefit obligation based on legal requirements, tax and liquidity considerations and local practices.

The Company has postretirement benefit plans covering certain domestic and Canadian employees. The Company’s postretirement benefit plans generally provide for the continuation of medical benefits for all eligible employees who complete a specified number of years of service and retire from the Company at age 55 or older. The Company does not fund its postretirement benefit obligation. Rather, payments are made as costs are incurred by covered retirees.

Obligations and Funded Status

A reconciliation of the change in benefit obligation and the change in plan assets for the years ended December 31, 2013 and 2012, is shown below (in millions):


	Pension												Other Postretirement
	December 31, 2013						December 31, 2012						December 31, 2013						December 31, 2012
	U.S.			Foreign			U.S.			Foreign			U.S.			Foreign			U.S.			Foreign
Change in benefit obligation:
Benefit obligation at beginning of period	$	656.3		$	509.2		$	533.9		$	416.1		$	102.0		$	73.8		$	113.0		$	70.9
Service cost		2.9			10.2			3.2			9.6			0.1			1.1			0.5			1.0
Interest cost		26.2			20.7			25.4			21.0			3.6			2.0			4.4			3.2
Amendments and settlements		—			(13.8	)		—			—			—			(25.5	)		(3.2	)		(3.3	)
Actuarial (gain) loss		(79.9	)		(24.3	)		28.9			14.2			(8.4	)		(2.5	)		(6.9	)		1.5
Benefits paid		(18.8	)		(22.8	)		(22.2	)		(21.6	)		(5.7	)		(2.4	)		(5.8	)		(1.9	)
Acquisition and other		—			—			87.1			55.5			—			—			—			—
Special termination benefits		—			0.1			—			—			—			0.8			—			0.3
Translation adjustment		—			(19.8	)		—			14.4			—			(4.9	)		—			2.1

Benefit obligation at end of period	$	586.7		$	459.5		$	656.3		$	509.2		$	91.6		$	42.4		$	102.0		$	73.8


	Pension												Other Postretirement
	December 31, 2013						December 31, 2012						December 31, 2013						December 31, 2012
	U.S.			Foreign			U.S.			Foreign			U.S.			Foreign			U.S.			Foreign
Change in plan assets:
Fair value of plan assets at beginning of period	$	417.6		$	390.6		$	329.9		$	314.0		$	—		$	—		$	—		$	—
Acquisition and other		—			—			46.8			37.8			—			—			—			—
Actual return on plan assets		79.1			57.6			46.3			31.2			—			—			—			—
Employer contributions		25.6			27.4			16.8			18.0			5.7			2.4			5.8			1.9
Benefits paid		(18.8	)		(22.8	)		(22.2	)		(21.6	)		(5.7	)		(2.4	)		(5.8	)		(1.9	)
Settlements		—			(13.8	)		—			—			—			—			—			—
Translation adjustment		—			(22.0	)		—			11.2			—			—			—			—

Fair value of plan assets at end of period	$	503.5		$	417.0		$	417.6		$	390.6		$	—		$	—		$	—		$	—

Funded status	$	(83.2	)	$	(42.5	)	$	(238.7	)	$	(118.6	)	$	(91.6	)	$	(42.4	)	$	(102.0	)	$	(73.8	)


	Pension												Other Postretirement
	December 31, 2013						December 31, 2012						December 31, 2013						December 31, 2012
	U.S.			Foreign			U.S.			Foreign			U.S.			Foreign			U.S.			Foreign
Amounts recognized in the consolidated balance sheet:
Other long-term assets	$	0.3		$	62.7		$	—		$	7.2		$	—		$	—		$	—		$	—
Accrued liabilities		(2.3	)		(3.5	)		(1.7	)		(3.3	)		(6.9	)		(2.3	)		(6.8	)		(2.9	)
Other long-term liabilities		(81.2	)		(101.7	)		(237.0	)		(122.5	)		(84.7	)		(40.1	)		(95.2	)		(70.9	)

In 2013, the Company settled foreign defined benefit pension obligations related to the closure of a foreign facility in 2010. In 2011, the Company settled foreign defined benefit pension obligations related to the closure of a foreign facility in 2008. These settlement transactions were subject to and in accordance with regulatory requirements and were accomplished through both the purchase of individual non-participating life annuity contracts and lump-sum payments made directly to plan participants by the plans’ trust. In conjunction with these settlement transactions, the Company recognized settlement losses of $2.5 million and $17.1 million in 2013 and 2011, respectively, as disclosed in Note 4, “Restructuring,” and in “— Net Periodic Benefit Cost (Credit)” below.

As of December 31, 2013 and 2012, the accumulated benefit obligation for all of the Company’s pension plans was $1,031.7 million and $1,151.7 million, respectively. As of December 31, 2013 and 2012, the majority of the Company’s pension plans had accumulated benefit obligations in excess of plan assets. The projected benefit obligation, the accumulated benefit obligation and the fair value of plan assets of pension plans with accumulated benefit obligations in excess of plan assets were $731.1 million, $717.5 million and $542.3 million, respectively, as of December 31, 2013, and $1,109.6 million, $1,095.8 million and $745.1 million, respectively, as of December 31, 2012.

Other Comprehensive Income (Loss) and Accumulated Other Comprehensive Loss

Pretax amounts recognized in other comprehensive income (loss) for the years ended December 31, 2013 and 2012, are shown below (in millions):


	Pension										Other Postretirement
	December 31, 2013				December 31, 2012						December 31, 2013						December 31, 2012
	U.S.		Foreign		U.S.			Foreign			U.S.			Foreign			U.S.			Foreign
Actuarial gains (losses) recognized:
Reclassification adjustments	$	4.1	$	8.9	$	4.5		$	5.8		$	(0.1	)	$	2.9		$	(1.8	)	$	0.3
Actuarial gain (loss) arising during the period		126.6		55.9		(11.0	)		(14.3	)		8.4			2.5			6.9			(1.5	)
Prior service (cost) credit recognized:
Reclassification adjustments		—		—		—			—			—			(0.4	)		(3.2	)		(0.2	)
Prior service credit arising during the period		—		—		—			—			—			—			3.2			3.3
Translation adjustment		—		6.6		—			(3.1	)		—			0.5			—			(0.3	)

	$	130.7	$	71.4	$	(6.5	)	$	(11.6	)	$	8.3		$	5.5		$	5.1		$	1.6

In addition, the Company recognized tax benefits (expense) in other comprehensive income (loss) related to its defined benefit plans of ($70.1) million, $2.8 million and $19.8 million for the years ended December 31, 2013, 2012 and 2011, respectively.

Pretax amounts recorded in accumulated other comprehensive loss not yet recognized in net periodic benefit cost as of December 31, 2013 and 2012, are shown below (in millions):


	Pension												Other Postretirement
	December 31, 2013						December 31, 2012						December 31, 2013					December 31, 2012
	U.S.			Foreign			U.S.			Foreign			U.S.		Foreign			U.S.			Foreign
Net unrecognized actuarial gain (loss)	$	(14.2	)	$	(50.1	)	$	(144.9	)	$	(121.5	)	$	4.4	$	(4.9	)	$	(3.9	)	$	(11.0	)
Prior service credit		—			—			—			—			—		2.5			—			3.1

	$	(14.2	)	$	(50.1	)	$	(144.9	)	$	(121.5	)	$	4.4	$	(2.4	)	$	(3.9	)	$	(7.9	)

Pretax amounts recorded in accumulated other comprehensive loss as of December 31, 2013, that are expected to be recognized as components of net periodic benefit cost in the year ending December 31, 2014, are shown below (in millions):


	Pension					Other Postretirement
	U.S.		Foreign			U.S.		Foreign
Net unrecognized actuarial gain (loss)	$	0.3	$	(1.3	)	$	0.7	$	(0.1	)
Prior service credit		—		—			—		0.4

	$	0.3	$	(1.3	)	$	0.7	$	0.3

Net Periodic Pension and Other Postretirement Benefit Cost

The components of the Company’s net periodic pension benefit cost are shown below (in millions):


	Year Ended December 31,
Pension	2013						2012						2011
	U.S.			Foreign			U.S			Foreign			U.S.			Foreign
Service cost	$	2.9		$	10.2		$	3.2		$	9.6		$	2.9		$	6.6
Interest cost		26.2			20.7			25.4			21.0			23.4			24.3
Expected return on plan assets		(32.4	)		(25.1	)		(28.4	)		(23.1	)		(26.2	)		(30.3	)
Amortization of actuarial loss		4.1			6.4			3.9			5.8			—			0.3
Settlement (gain) loss		—			2.5			0.6			—			(0.1	)		17.1

Net periodic benefit cost	$	0.8		$	14.7		$	4.7		$	13.3		$	—		$	18.0

The components of the Company’s net periodic other postretirement benefit cost (credit) are shown below (in millions):


	Year Ended December 31,
Other Postretirement	2013						2012						2011
	U.S.			Foreign			U.S			Foreign			U.S.		Foreign
Service cost	$	0.1		$	1.1		$	0.5		$	1.0		$	0.4	$	1.1
Interest cost		3.6			2.0			4.4			3.2			5.4		3.8
Amortization of actuarial (gain) loss		(0.1	)		0.3			0.3			0.3			0.3		0.1
Amortization of prior service credit		—			(0.4	)		—			(0.2	)		—		—
Special termination benefits		—			0.7			—			0.4			—		0.1
Settlement gain		—			(5.9	)		(5.4	)		—			—		—

Net periodic benefit cost (credit)	$	3.6		$	(2.2	)	$	(0.2	)	$	4.7		$	6.1	$	5.1

For the years ended December 31, 2013 and 2011, the Company recognized settlement losses of $2.5 million and $17.1 million, respectively, related to its restructuring actions (Note 4, “Restructuring”).

Assumptions

The weighted average actuarial assumptions used in determining the benefit obligations are shown below:


	Pension						Other Postretirement
December 31,	2013			2012			2013			2012
Discount rate:
Domestic plans		5.0	%		4.1	%		4.5	%		3.7	%
Foreign plans		4.6	%		4.3	%		5.0	%		4.4	%
Rate of compensation increase:
Foreign plans		4.1	%		4.2	%		N/A			N/A

The weighted average actuarial assumptions used in determining the net periodic benefit cost are shown below:


For the year ended December 31,	2013			2012			2011
Pension
Discount rate:
Domestic plans		4.1	%		4.5	%		5.5	%
Foreign plans		4.3	%		4.8	%		5.2	%
Expected return on plan assets:
Domestic plans		8.0	%		8.0	%		8.0	%
Foreign plans		6.7	%		6.7	%		6.9	%
Rate of compensation increase:
Foreign plans		4.8	%		5.2	%		3.6	%
Other postretirement
Discount rate:
Domestic plans		3.7	%		4.0	%		5.0	%
Foreign plans		4.4	%		4.5	%		5.6	%

The expected return on plan assets is determined based on several factors, including adjusted historical returns, historical risk premiums for various asset classes and target asset allocations within the portfolio. Adjustments made to the historical returns are based on recent return experience in the equity and fixed income markets and the belief that deviations from historical returns are likely over the relevant investment horizon.

Assumed healthcare cost trend rates have a significant effect on the amounts reported for the postretirement benefit plans. A 1% increase in the assumed rate of healthcare cost increases each year would increase the postretirement benefit obligation by $18.5 million as of December 31, 2013, and increase the net periodic postretirement benefit cost by $1.9 million for the year then ended. A 1% decrease in the assumed rate of healthcare cost increases each year would decrease the postretirement benefit obligation by $15.1 million as of December 31, 2013, and decrease the net periodic postretirement benefit cost by $1.5 million for the year then ended.

For the measurement of postretirement benefit obligation as of December 31, 2013, domestic healthcare costs were assumed to increase 7.6% in 2014, grading down over time to 4.5% in 2021. Foreign healthcare costs were assumed to increase 5.8% in 2014, grading down over time to 4.5% in 2031 on a weighted average basis.

Plan Assets

With the exception of alternative investments, plan assets are valued at fair value using a market approach and observable inputs, such as quoted market prices in active markets (Level 1 and Level 2 inputs based on the GAAP fair value hierarchy). Alternative investments are valued at fair value based on net asset per share or unit provided for each investment fund (Level 2 input based on the GAAP fair value hierarchy). For further information on the GAAP fair value hierarchy, see Note 13, “Financial Instruments.”

The Company’s pension plan assets by asset category are shown below (in millions). Pension plan assets for the foreign plans relate to the Company’s pension plans in Canada and the United Kingdom.


December 31,	2013		2012
Equity securities:
Domestic plans	$	321.2	$	245.2
Foreign plans		237.4		215.9
Debt securities:
Domestic plans		114.6		118.4
Foreign plans		125.7		136.4
Alternative investments:
Domestic plans		51.0		45.1
Foreign plans		31.5		28.1
Cash and other:
Domestic plans		16.7		8.9
Foreign plans		22.4		10.2

The Company’s investment policies incorporate an asset allocation strategy that emphasizes the long-term growth of capital. The Company believes that this strategy is consistent with the long-term nature of plan liabilities and ultimate cash needs of the plans. For the domestic portfolio, the Company targets an equity allocation of 50% - 75% of plan assets, a fixed income allocation of 15% - 40%, an alternative investment allocation of 0% - 30% and a cash allocation of 0% - 10%. For the foreign portfolio, the Company targets an equity allocation of 45% - 65% of plan assets, a fixed income allocation of 30% - 40%, an alternative investment allocation of 0% - 20% and a cash allocation of 0% - 10%. Differences in the target allocations of the domestic and foreign portfolios are reflective of differences in the underlying plan liabilities. Diversification within the investment portfolios is pursued by asset class and investment management style. The investment portfolios are reviewed on a quarterly basis to maintain the desired asset allocations, given the market performance of the asset classes and investment management styles.

The Company utilizes investment management firms to manage these assets in accordance with the Company’s investment policies. Excluding alternative investments, mutual funds and ETF funds, retained investment managers are provided investment guidelines that indicate prohibited assets, which include commodities contracts, futures contracts, options, venture capital, real estate, interest-only or principal-only strips and investments in the Company’s own debt or equity. Derivative instruments are also prohibited without the specific approval of the Company. Investment managers are limited in the maximum size of individual security holdings and the maximum exposure to any one industry relative to the total portfolio. Fixed income managers are provided further investment guidelines that indicate minimum credit ratings for debt securities and limitations on weighted average maturity and portfolio duration.

The Company evaluates investment manager performance against market indices which the Company believes are appropriate to the investment management style for which the investment manager has been retained. The Company’s investment policies incorporate an investment goal of aggregate portfolio returns which exceed the returns of the appropriate market indices by a reasonable spread over the relevant investment horizon.

Contributions

The Company expects contributions to its domestic and foreign pension plans to be approximately $20 to $25 million in 2014. The Company may elect to make contributions in excess of minimum funding requirements in response to investment performance or changes in interest rates or when the Company believes that it is financially advantageous to do so and based on its other cash requirements. The Company’s minimum funding requirements after 2014 will depend on several factors, including investment performance and interest rates. The Company’s minimum funding requirements may also be affected by changes in applicable legal requirements.

Benefit Payments

As of December 31, 2013, the Company’s estimate of expected benefit payments, excluding expected settlements relating to its restructuring actions, in each of the five succeeding years and in the aggregate for the five years thereafter are shown below (in millions):


	Pension				Other Postretirement
Year	U.S.		Foreign		U.S.		Foreign
2014		22.6		19.3		6.9		2.3
2015		23.7		19.0		7.0		1.4
2016		24.9		19.4		7.1		1.4
2017		25.8		20.2		7.0		1.5
2018		26.3		20.5		6.9		1.6
Five years thereafter		154.4		118.0		33.1		10.1

Multi-Employer Pension Plans

The Company currently participates in two multi-employer pension plans, the U.A.W. Labor-Management Group Pension Plan and UNITE Here National Retirement Fund, for certain of its employees. Contributions to these plans are based on three collective bargaining agreements. Two of the agreements expire on July 1, 2016, and one expires on April 23, 2015. Detailed information related to these plans is shown below (amounts in millions):

Pension Protection Act
Zone Status

Contributions to Multiemployer Pension Plans

Employer Identification Number

December 31,
2013
Certification

December 31,
2012
Certification

FIP/RP
Pending or
Implemented

Surcharge

Year Ended
December 31,
2013

Year Ended
December 31,
2012

Year Ended
December 31,
2011

516099782-001

Unavailable ⁽¹⁾

0.4

0.5

⁽³⁾

13-6130178

Unavailable ⁽²⁾

Yes

0.2

0.1

—

(1)	As of December 31, 2012, the date of the most recent plan financial statements provided, total plan assets exceeded the plan accumulated benefit obligation.

(2)	As of December 31, 2011, the date of the most recent plan financial statements provided, total plan assets were less than 65% of the plan accumulated benefit obligation.

(3)	Contributions made by the Company represent more than 5% of total contributions.

Defined Contribution Plan

The Company also sponsors defined contribution plans and participates in government-sponsored programs in certain foreign countries. Contributions are determined as a percentage of each covered employee’s salary. For the years ended December 31, 2013, 2012 and 2011, the aggregate cost of the defined contribution pension plans was $11.1 million, $7.6 million and $7.4 million, respectively.

The Company also has a defined contribution retirement program for its salaried employees. Contributions to this program are determined as a percentage of each covered employee’s eligible compensation. For the years ended December 31, 2013, 2012 and 2011, the Company recorded expense of $16.4 million, $13.4 million and $14.8 million, respectively, related to this program.

Capital Stock and Equity

12 Months Ended

Dec. 31, 2013

Equity [Abstract]

Capital Stock and Equity

(9) Capital Stock and Equity

Common Stock

The Company is authorized to issue up to 300,000,000 shares of Common Stock. The Company’s Common Stock is listed on the New York Stock Exchange under the symbol “LEA” and has the following rights and privileges:

•

Voting Rights – All shares of the Company’s common stock have identical rights and privileges. With limited exceptions, holders of common stock are entitled to one vote for each outstanding share of common stock held of record by each stockholder on all matters properly submitted for the vote of the Company’s stockholders.

•

Dividend Rights – Subject to applicable law, any contractual restrictions and the rights of the holders of outstanding preferred stock, if any, holders of common stock are entitled to receive ratably such dividends and other distributions that the Company’s Board of Directors, in its discretion, declares from time to time.

•

Liquidation Rights – Upon the dissolution, liquidation or winding up of the Company, subject to the rights of the holders of outstanding preferred stock, if any, holders of common stock are entitled to receive ratably the assets of the Company available for distribution to the Company’s stockholders in proportion to the number of shares of common stock held by each stockholder.

•

Conversion, Redemption and Preemptive Rights – Holders of common stock have no conversion, redemption, sinking fund, preemptive, subscription or similar rights.

Common Stock Share Repurchase Program

In January 2013, the Company’s Board of Directors authorized an increase of $800 million to the Company’s existing common stock share repurchase program, which permits the discretionary repurchase of the Company’s common stock, to provide for aggregate repurchases of $1.5 billion and extended the term of the program to January 10, 2016. In February 2013, the Board of Directors authorized the Company to increase the pace of its common stock share repurchase program in order to complete $600 million in share repurchases in 2013. Subsequent to this action, the Company received notice from certain of its stockholders, Marcato Capital Management LLC, Oskie Capital Management and their affiliates (together, the “Marcato-Oskie Group”), that they intended to nominate three directors for election and propose certain other business at the Company’s 2013 annual meeting of stockholders. Following discussions with the Marcato-Oskie Group and continued review of the Company’s capital structure by the Board of Directors, in April 2013, the Company and the Marcato-Oskie Group entered into an agreement pursuant to which, among other things, the Marcato-Oskie Group agreed to withdraw its director nominees and the Company agreed to appoint a ninth director who is mutually acceptable to the Company and the Marcato-Oskie Group, as promptly as practicable following the Company’s 2013 annual meeting of stockholders. On September 26, 2013, the Company appointed Richard H. Bott to the Board of Directors of the Company.

In addition, pursuant to the agreement reached with the Marcato-Oskie Group, the Board of Directors authorized a further acceleration of the Company’s existing common stock share repurchase program so that the program will be completed no later than March 2014. Under the terms of the agreement, the Board of Directors approved a new two-year common stock share repurchase authorization of $750 million to commence immediately following the completion of the current authorization.

On April 25, 2013, the Company entered into an accelerated stock repurchase (“ASR”) agreement with a third-party financial institution to repurchase $800 million of its common stock. In the second quarter of 2013, the Company paid $800 million to the financial institution, using cash on-hand, and received an initial delivery of 11,862,836 shares. This initial share delivery represented 80% of the ASR transaction’s value at the then-current price of $53.95 per share. These shares have been included in common stock held in treasury as of the applicable delivery date. The remaining 20% of the ASR transaction’s value, or $160 million, has been included in additional paid-in-capital in the accompanying consolidated balance sheet as of December 31, 2013, and will be transferred to common stock held in treasury upon settlement of the ASR transaction. The ultimate number of shares to be repurchased and the final price paid per share under the ASR transaction will be based on the daily volume weighted average price of the Company’s common stock during the term of the ASR agreement, less an agreed upon discount. At settlement, if the ultimate number of shares to be repurchased exceeds the 11,862,836 shares initially delivered, the Company will receive additional shares from the financial institution. If the ultimate number of shares to be repurchased is less than the 11,862,836 shares initially delivered, the Company has the contractual right to either deliver additional shares or cash equal to the value of those shares to the financial institution. The ASR transaction is expected to be completed no later than March 2014. As of December 31, 2013, the number of shares to be repurchased is less than the 11,862,836 shares initially delivered based on the discounted daily volume weighted average price of the Company’s common stock through December 31, 2013. The Company has included these potentially issuable shares in its average diluted shares outstanding for the year ended December 31, 2013.

The Company has a remaining repurchase authorization of $750 million under its common stock share repurchase program, which will terminate two years after the completion of the ASR transaction. The Company may implement these share repurchases through a variety of methods, including open market purchases, accelerated stock repurchase programs and structured repurchase transactions. The extent to which the Company will repurchase its outstanding common stock and the timing of such repurchases will depend upon its financial condition, prevailing market conditions, alternative uses of capital and other factors. In addition, the Company’s amended and restated credit facility and the indenture governing the 2018 Notes and 2020 Notes place certain limitations on the Company’s ability to repurchase its common shares.

Since the first quarter of 2011, the Company has paid $1.5 billion, in aggregate and inclusive of the $800 million ASR transaction, for repurchases of its outstanding common stock, excluding commissions and related fees. In 2013, the Company paid $1.0 billion, in aggregate, for repurchases of its outstanding common stock (15,533,758 shares repurchased, including the initial delivery of shares under the ASR transaction, at an average purchase price of $54.08, excluding commissions and fees). In 2012, the Company paid $222.8 million, in aggregate, for repurchases of its outstanding common stock (5,357,443 shares repurchased at an average purchase price of $41.59 per share, excluding commissions).

In addition to shares repurchased under the Company’s common stock share repurchase program described above, the Company classified shares withheld from the settlement of the Company’s restricted stock unit awards to cover minimum tax withholding requirements as common stock held in treasury in the accompanying consolidated balance sheets as of December 31, 2013 and December 31, 2012.

In December 2013, the Company’s Board of Directors approved the retirement of 20 million shares of common stock held in treasury. These retired shares are reflected as authorized, but not issued, in the accompanying consolidated balance sheet as of December 31, 2013. The retirement of shares held in treasury resulted in a reduction in the par value of common stock, additional paid-in capital and retained earnings of $0.2 million, $389.7 million and $600.7 million, respectively. These reductions were offset by a corresponding reduction in shares held in treasury of $990.6 million. Accordingly, there was no effect on stockholders’ equity as a result of this transaction.

Quarterly Dividend

On February 7, 2014, the Company’s Board of Directors declared a quarterly cash dividend of $0.20 per share of common stock, payable on March 20, 2014, to shareholders of record at the close of business on February 28, 2014.

In 2013 and 2012, the Company’s Board of Directors declared quarterly cash dividends of $0.17 and $0.14 per share of common stock, respectively. In 2013, declared dividends totaled $59.4 million, and dividends paid totaled $58.4 million. In 2012, declared dividends totaled $56.1 million, and dividends paid totaled $54.6 million. In 2011, declared dividends totaled $52.9 million, and dividends paid totaled $51.1 million. Dividends payable on common shares to be distributed under the Company’s stock-based compensation program and common shares contemplated as part of the Company’s emergence from Chapter 11 bankruptcy proceedings will be paid when such common shares are distributed.

Warrants

As of December 31, 2013 and 2012, there were 279,094 and 377,091 warrants outstanding, respectively, exercisable into 558,188 and 754,182 shares of common stock, respectively. In accordance with GAAP, the Company accounts for the warrants as equity instruments. The following is a description of the warrants:

•

Exercise – Each warrant entitles its holder to purchase two shares of common stock at an exercise price of $0.005 per share of common stock, subject to adjustment. All warrants are exercisable until November 9, 2014 (warrant expiration date).

•

No Rights as Stockholders – Prior to the exercise of the warrants, no holder of warrants (solely in its capacity as a holder of warrants) is entitled to any rights as a stockholder of the Company, including, without limitation, the right to vote, receive notice of any meeting of stockholders or receive dividends, allotments or other distributions.

•

Adjustments – The number of shares of common stock for which a warrant is exercisable, the exercise price and the trigger price (as defined in the warrant agreement) will be subject to adjustment from time to time upon the occurrence of certain events, including an increase in the number of outstanding shares of common stock by means of a dividend consisting of shares of common stock, a subdivision of the Company’s outstanding shares of common stock into a larger number of shares of common stock or a combination of the Company’s outstanding shares of common stock into a smaller number of shares of common stock. In addition, upon the occurrence of certain events constituting a reorganization, recapitalization, reclassification, consolidation, merger or similar event, each holder of a warrant will have the right to receive, upon exercise of a warrant (if then exercisable), an amount of securities, cash or other property receivable by a holder of the number of shares of common stock for which a warrant is exercisable immediately prior to such event.

Noncontrolling Interests

In 2013 and 2012, the Company acquired noncontrolling interests in certain of its consolidated subsidiaries. In 2011, the Company acquired a controlling interest in an affiliate previously accounted for under the equity method.

- Definition

The entire disclosure for shareholders' equity comprised of portions attributable to the parent entity and noncontrolling interest, including other comprehensive income. Includes, but is not limited to, balances of common stock, preferred stock, additional paid-in capital, other capital and retained earnings, accumulated balance for each classification of other comprehensive income and amount of comprehensive income.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 235
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SX 210.4-08.(d),(e))
-URI http://asc.fasb.org/extlink&oid=26873400&loc=d3e23780-122690

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 505
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Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 310
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-Section S99
-Paragraph 2
-Subparagraph (SAB TOPIC 4.E)
-URI http://asc.fasb.org/extlink&oid=27010918&loc=d3e74512-122707

Reference 4: http://www.xbrl.org/2003/role/presentationRef
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-Name Accounting Standards Codification
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Reference 5: http://www.xbrl.org/2003/role/presentationRef
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-Name Accounting Standards Codification
-Topic 210
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-Paragraph 1
-Subparagraph (SX 210.5-02.29-31)
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Reference 6: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
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-Subparagraph (SAB TOPIC 4.C)
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Reference 7: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 505
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-URI http://asc.fasb.org/extlink&oid=6928386&loc=d3e21506-112644

Reference 8: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 505
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-Paragraph 1
-Subparagraph (SX 210.3-04)
-URI http://asc.fasb.org/extlink&oid=27012166&loc=d3e187085-122770

Reference 9: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 505
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-URI http://asc.fasb.org/extlink&oid=6405834&loc=d3e23285-112656

Reference 10: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
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-URI http://asc.fasb.org/extlink&oid=6928386&loc=d3e21475-112644

Reference 11: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Glossary Preferred Stock
-URI http://asc.fasb.org/extlink&oid=6521494

Reference 12: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 505
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-URI http://asc.fasb.org/extlink&oid=6928386&loc=d3e21463-112644

Reference 13: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 505
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-Section 50
-Paragraph 11
-URI http://asc.fasb.org/extlink&oid=6928386&loc=d3e21564-112644

Reference 14: http://www.xbrl.org/2003/role/presentationRef
-Publisher SEC
-Name Regulation S-X (SX)
-Number 210
-Section 08
-Paragraph d
-Article 4

Reference 15: http://www.xbrl.org/2003/role/presentationRef
-Publisher SEC
-Name Regulation S-X (SX)
-Number 210
-Section 02
-Paragraph 29, 30, 31
-Article 5

Reference 16: http://www.xbrl.org/2003/role/presentationRef
-Publisher SEC
-Name Staff Accounting Bulletin (SAB)
-Number Topic 4
-Section E

Reference 17: http://www.xbrl.org/2003/role/presentationRef
-Publisher SEC
-Name Regulation S-X (SX)
-Number 210
-Section 08
-Article 4

Reference 18: http://www.xbrl.org/2003/role/presentationRef
-Publisher SEC
-Name Staff Accounting Bulletin (SAB)
-Number Topic 4
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Reference 19: http://www.xbrl.org/2003/role/presentationRef
-Publisher SEC
-Name Regulation S-X (SX)
-Number 210
-Section 04
-Article 3

+ Details

Stock-Based Compensation

12 Months Ended

Dec. 31, 2013

Disclosure Of Compensation Related Costs Sharebased Payments [Abstract]

Stock-Based Compensation

(10) Stock-Based Compensation

The Company adopted the Lear Corporation 2009 Long-Term Stock Incentive Plan as of November 9, 2009 (as amended, the “2009 LTSIP”). The 2009 LTSIP reserves 11,815,748 shares of common stock for issuance under stock option, restricted stock, restricted stock unit, restricted unit, performance share, performance unit and stock appreciation right awards.

Under the 2009 LTSIP, the Company has granted restricted stock units and performance shares to certain of its employees. The restricted stock units and performance shares generally vest in three years following the grant date. For the years ended December 31, 2013, 2012 and 2011, the Company recognized compensation expense related to the restricted stock unit and performance share awards of $58.4 million, $38.9 million and $33.6 million, respectively. Unrecognized compensation expense related to the restricted stock unit and performance share awards of $54.5 million will be recognized over the next 1.5 years on a weighted average basis. In accordance with the provisions of the restricted stock unit and performance share awards, the Company withholds shares from the settlement of such awards to cover minimum statutory tax withholding requirements. The withheld shares are classified as common stock held in treasury in the accompanying consolidated balance sheets as of December 31, 2013 and 2012. A summary of restricted stock unit and performance share transactions for the year ended December 31, 2013, is shown below:


	Restricted Stock Units			Performance Shares
Outstanding as of December 31, 2012		669,459			2,190,778
Granted		320,318			1,327,478
Distributed (vested)		(207,468	)		—
Cancelled		(20,886	)		(188,038	)

Outstanding as of December 31, 2013 ⁽¹⁾		761,423			3,330,218

Vested or expected to vest as of December 31, 2013		761,423			2,258,631

(1)	Outstanding performance shares are reflected at the maximum possible payout that may be earned during the relevant performance periods.

The grant date fair values of restricted stock units and performance shares are based on the share price on the grant date. The weighted average grant date fair value of restricted stock units granted in 2013, 2012 and 2011 was $56.69, $43.23 and $54.88, respectively. The weighted average grant date fair value of performance shares granted in 2013, 2012 and 2011 was $51.03, $45.21 and $55.15, respectively.

Commitments and Contingencies

12 Months Ended

Dec. 31, 2013

Commitments And Contingencies Disclosure [Abstract]

Commitments and Contingencies

(11) Commitments and Contingencies

Legal and Other Contingencies

As of December 31, 2013 and 2012, the Company had recorded reserves for pending legal disputes, including commercial disputes and other matters, of $17.5 million and $12.8 million, respectively. Such reserves reflect amounts recognized in accordance with GAAP and typically exclude the cost of legal representation. Product liability and warranty reserves are recorded separately from legal reserves, as described below.

On October 5, 2011, a plaintiff filed a putative class action complaint in the United States District Court for the Eastern District of Michigan against the Company and several other global suppliers of automotive wire harnesses alleging violations of federal and state antitrust and related laws. Since that time, a number of other plaintiffs have filed substantially similar class action complaints against the Company and these and other suppliers and individuals in a number of different federal district courts, and it is possible that additional similar lawsuits may be filed in the future. Plaintiffs purport to be direct and indirect purchasers of automotive wire harnesses supplied by the Company and/or the other defendants during the relevant period. The complaints allege that the defendants conspired to fix prices at which automotive wire harnesses were sold and that this had an anticompetitive effect upon interstate commerce in the United States. The complaints further allege that defendants fraudulently concealed their alleged conspiracy. The plaintiffs in these proceedings seek injunctive relief and recovery of an unspecified amount of damages, as well as costs and expenses relating to the proceedings, including attorneys’ fees. On February 7, 2012, the Judicial Panel on Multidistrict Litigation entered an order transferring and coordinating the various civil actions, for pretrial purposes, into one proceeding in the United States District Court for the Eastern District of Michigan. On May 14, 2012, three purported classes of plaintiffs — direct purchasers of automotive wire harnesses; automotive dealers that indirectly purchased automotive wire harnesses or vehicles containing such harnesses; and indirect purchasers that purchased or leased vehicles containing automotive wire harnesses (or purchased replacement automotive wire harnesses for their vehicles) — filed consolidated amended complaints in the consolidated proceeding. With respect to the Company, the consolidated amended complaints are substantially similar to the individual complaints that had been filed in the various jurisdictions. On July 13, 2012, the Company filed a motion to have these actions dismissed. On June 6, 2013, the District Court entered an order denying the Company’s motion to dismiss and, on September 6, 2013, denied the Company’s motion to certify the June 6, 2013, order for interlocutory appeal.

Beginning in early 2012, putative class action complaints were filed in the Superior Courts of Justice in Ontario, Quebec and British Columbia against the Company and several other global suppliers of automotive wire harnesses alleging violations of Canadian laws related to competition. The allegations in the complaints are substantially similar to those complaints that have been filed in the United States.

On November 17, 2011, the Company filed a motion with the United States Bankruptcy Court for the Southern District of New York seeking entry of an order enforcing the Company’s 2009 Plan of Reorganization and directing dismissal of the pending class action complaints. The bankruptcy court heard oral argument on the motion and, on February 10, 2012, ruled that claims against the Company alleging violation of antitrust law are enjoined to the extent that they arose prior to the Company’s emergence from Chapter 11 bankruptcy proceedings on November 9, 2009. The bankruptcy court further held that the District Court was the appropriate forum to address antitrust claims arising after the Company’s emergence from Chapter 11 bankruptcy proceedings. The Company appealed the bankruptcy court’s decision on this issue, and in November 2012, the appellate court ruled in favor of the Company and remanded for consideration by the bankruptcy court the possible effects of certain alleged antitrust claims arising after November 9, 2009. This issue was stayed by the bankruptcy court until a decision was entered with respect to the Company’s motion to dismiss the underlying class action complaints in the United States District Court for the Eastern District of Michigan. Following the order entered by the District Court on June 6, 2013, denying the Company’s motion to dismiss, the Company renewed its request that the bankruptcy court enjoin the antitrust class action plaintiffs, and any similarly situated potential plaintiffs, from seeking damages against the Company for the period prior to November 9, 2009. The bankruptcy court heard oral argument on this matter on September 10, 2013.

The ultimate outcome of this litigation, and consequently, an estimate of the possible loss, if any, related to this litigation, cannot reasonably be determined at this time. However, the Company believes the plaintiffs’ allegations against it are without merit and intends to continue to vigorously defend itself in these proceedings.

Commercial Disputes

The Company is involved from time to time in legal proceedings and claims, including, without limitation, commercial or contractual disputes with its customers, suppliers and competitors. These disputes vary in nature and are usually resolved by negotiations between the parties.

Product Liability and Warranty Matters

In the event that use of the Company’s products results in, or is alleged to result in, bodily injury and/or property damage or other losses, the Company may be subject to product liability lawsuits and other claims. Such lawsuits generally seek compensatory damages, punitive damages and attorneys’ fees and costs. In addition, the Company is a party to warranty-sharing and other agreements with certain of its customers related to its products. These customers may pursue claims against the Company for contribution of all or a portion of the amounts sought in connection with product liability and warranty claims. The Company can provide no assurances that it will not experience material claims in the future or that it will not incur significant costs to defend such claims. In addition, if any of the Company’s products are, or are alleged to be, defective, the Company may be required or requested by its customers to participate in a recall or other corrective action involving such products. Certain of the Company’s customers have asserted claims against the Company for costs related to recalls or other corrective actions involving its products.

In certain instances, allegedly defective products may be supplied by Tier 2 suppliers. The Company may seek recovery from its suppliers of materials or services included within the Company’s products that are associated with product liability and warranty claims. The Company carries insurance for certain legal matters, including product liability claims, but such coverage may be limited. The Company does not maintain insurance for product warranty or recall matters. Future dispositions with respect to the Company’s product liability claims that were subject to compromise under the Chapter 11 bankruptcy proceedings will be satisfied out of a common stock and warrant reserve established for that purpose.

A summary of the changes in reserves for product liability and warranty claims for each of the periods in the two years ended December 31, 2013, is shown below (in millions):


Balance as of January 1, 2012	$	23.4
Expense, net, including changes in estimates		5.3
Settlements		(7.3	)
Foreign currency translation and other		1.3

Balance as of December 31, 2012	$	22.7
Expense, net, including changes in estimates		15.2
Settlements		(9.1	)
Foreign currency translation and other		(0.5	)

Balance as of December 31, 2013	$	28.3

Environmental Matters

The Company is subject to local, state, federal and foreign laws, regulations and ordinances which govern activities or operations that may have adverse environmental effects and which impose liability for clean-up costs resulting from past spills, disposals or other releases of hazardous wastes and environmental compliance. The Company’s policy is to comply with all applicable environmental laws and to maintain an environmental management program based on ISO 14001 to ensure compliance with this standard. However, the Company currently is, has been and in the future may become the subject of formal or informal enforcement actions or procedures.

The Company has been named as a potentially responsible party at several third-party landfill sites and is engaged in the cleanup of hazardous waste at certain sites owned, leased or operated by the Company, including several properties acquired in its 1999 acquisition of UT Automotive, Inc. (“UT Automotive”). Certain present and former properties of UT Automotive are subject to environmental liabilities which may be significant. The Company obtained agreements and indemnities with respect to certain environmental liabilities from United Technologies Corporation (“UTC”) in connection with the Company’s acquisition of UT Automotive. UTC manages and directly funds these environmental liabilities pursuant to its agreements and indemnities with the Company.

As of December 31, 2013 and December 31, 2012, the Company had recorded environmental reserves of $5.0 million and $5.2 million, respectively. The Company does not believe that the environmental liabilities associated with its current and former properties will have a material adverse impact on its business, financial condition, results of operations or cash flows; however, no assurances can be given in this regard.

Other Matters

The Company is involved from time to time in various other legal proceedings and claims, including, without limitation, intellectual property matters, tax claims and employment matters. Although the outcome of any legal matter cannot be predicted with certainty, the Company does not believe that any of these other legal proceedings or claims in which the Company is currently involved, either individually or in the aggregate, will have a material adverse impact on its business, financial condition, results of operations or cash flows. However, no assurances can be given in this regard.

Although the Company records reserves for legal disputes, product liability and warranty claims and environmental and other matters in accordance with GAAP, the ultimate outcomes of these matters are inherently uncertain. Actual results may differ significantly from current estimates.

Insurance Recoveries

The Company has incurred losses and incremental costs related to the destruction of assets caused by a fire at one of its European production facilities in the third quarter of 2011. During the fourth quarter of 2012, the Company reached a settlement for the recovery of such costs under applicable insurance policies. Anticipated proceeds from insurance recoveries related to losses and incremental costs that have been incurred (“loss recoveries”) are recognized when receipt is probable. Anticipated proceeds from insurance recoveries in excess of the net book value of destroyed property, plant and equipment (“insurance gain contingencies”) are recognized when all contingencies related to the claim have been resolved. Loss recoveries related to the destruction of inventory and incremental costs are included in costs of sales, and loss recoveries and insurance gain contingencies related to the destruction of property, plant and equipment are included in other expense, net. Cash proceeds related to the destruction of inventory and incremental costs are included in cash flows from operating activities, and cash proceeds related to the destruction of property, plant and equipment are included in cash flows from investing activities.

Since the fire in the third quarter of 2011, the Company incurred cumulative losses and incremental costs of $65.7 million ($7.3 million incurred in 2013; $34.4 million incurred in 2012; and $24.0 million incurred in 2011). The Company also recognized in cost of sales cumulative recoveries of $59.1 million ($49.0 million recognized in 2012; and $10.1 million recognized in 2011) and in other expense cumulative recoveries and gains of $29.9 million ($26.5 million recognized in 2012; and $3.4 million recognized in 2011). In addition, the Company received cumulative cash proceeds of $89.0 million ($10.0 million received in 2013; $66.4 million received in 2012; and $12.6 million received in 2011), of which $59.1 million ($2.9 million received in 2013; $47.2 million received in 2012; and $9.0 million received in 2011) has been reflected in cash flows from operating activities and $29.8 million ($7.1 million received in 2013; $19.2 million received in 2012; and $3.5 million received in 2011) has been reflected in cash flows from investing activities.

Employees

Approximately 51% of the Company’s employees are members of industrial trade unions and are employed under the terms of various labor agreements. Labor agreements covering approximately 87% of the Company’s unionized workforce of approximately 61,000 employees, including approximately 28% of the Company’s unionized workforce in the United States and Canada, are scheduled to expire in 2014. Management does not anticipate any significant difficulties with respect to the renewal of these agreements.

Lease Commitments

A summary of lease commitments as of December 31, 2013, under non-cancelable operating leases with terms exceeding one year is shown below (in millions):


2014		90.1
2015		68.8
2016		59.1
2017		52.3
2018		45.8
2019 and thereafter		74.3

Total	$	390.4

The Company’s operating leases cover principally buildings and transportation equipment. Rent expense was $117.2 million, $108.8 million and $99.2 million for the years ended December 31, 2013, 2012 and 2011, respectively.

Segment Reporting

12 Months Ended

Dec. 31, 2013

Segment Reporting [Abstract]

Segment Reporting

(12) Segment Reporting

A summary of revenues from external customers and other financial information by reportable operating segment is shown below (in millions):


	Year Ended December 31, 2013
	Seating		Electrical		Other			Consolidated
Revenues from external customers	$	12,018.1	$	4,215.9	$	—		$	16,234.0
Segment earnings ⁽¹⁾		576.9		414.3		(254.6	)		736.6
Depreciation and amortization		181.3		96.4		7.8			285.5
Capital expenditures		288.5		163.4		8.7			460.6
Total assets		4,640.0		1,658.3		2,032.6			8,330.9


	Year Ended December 31, 2012
	Seating		Electrical		Other			Consolidated
Revenues from external customers	$	11,029.6	$	3,537.4	$	—		$	14,567.0
Segment earnings ⁽¹⁾		661.7		254.9		(211.4	)		705.2
Depreciation and amortization		152.6		78.4		8.5			239.5
Capital expenditures		290.7		158.1		9.5			458.3
Total assets		4,341.9		1,432.2		2,420.0			8,194.1


	Year Ended December 31, 2011
	Seating		Electrical		Other			Consolidated
Revenues from external customers	$	10,943.0	$	3,213.5	$	—		$	14,156.5
Segment earnings ⁽¹⁾		703.7		185.1		(209.2	)		679.6
Depreciation and amortization		146.5		92.3		7.5			246.3
Capital expenditures		184.0		139.4		6.1			329.5
Total assets		3,697.9		1,255.0		2,058.0			7,010.9

(1)	See definition in Note 2, “Summary of Significant Accounting Policies — Segment Reporting.”

For the year ended December 31, 2013, segment earnings include restructuring charges of $54.8 million, $13.1 million and $10.0 million in the seating and electrical segments and in the other category, respectively (Note 4, “Restructuring”).

For the year ended December 31, 2012, segment earnings include restructuring charges of $47.8 million, $4.3 million and $3.1 million in the seating and electrical segments and in the other category, respectively (Note 4, “Restructuring”).

For the year ended December 31, 2011, segment earnings include restructuring charges of $66.4 million and $2.4 million in the seating and electrical segments, respectively (Note 4, “Restructuring”).

A reconciliation of segment earnings to consolidated income before provision (benefit) for income taxes and equity in net income of affiliates is shown below (in millions):


For the year ended December 31,	2013			2012			2011
Segment earnings	$	991.2		$	916.6		$	888.8
Corporate and regional headquarters and elimination of intercompany activity (“Other”)		(254.6	)		(211.4	)		(209.2	)

Consolidated income before interest, other expense, provision (benefit) for income taxes and equity in net income of affiliates		736.6			705.2			679.6
Interest expense		68.4			49.9			39.7
Other expense, net		58.1			6.4			24.2

Consolidated income before provision (benefit) for income taxes and equity in net income of affiliates	$	610.1		$	648.9		$	615.7

Revenues from external customers and tangible long-lived assets for each of the geographic areas in which the Company operates is shown below (in millions):


For the year ended December 31,	2013		2012		2011
Revenues from external customers:
United States	$	3,046.0	$	2,891.4	$	2,542.2
Germany		2,204.6		2,142.4		2,522.5
Mexico		2,225.9		1,991.8		1,659.0
China		1,842.9		1,467.6		1,363.0
Other countries		6,914.6		6,073.8		6,069.8

Total	$	16,234.0	$	14,567.0	$	14,156.5


December 31,	2013		2012
Tangible long-lived assets:
United States	$	246.1	$	213.4
Germany		150.8		151.5
Mexico		271.8		236.7
China		170.6		131.8
Other countries		747.9		669.7

Total	$	1,587.2	$	1,403.1

The following is a summary of the percentage of revenues from major customers:


For the year ended December 31,	2013			2012			2011
Ford		21.9	%		19.8	%		19.4	%
General Motors		21.9			21.1			18.8
BMW		10.0			10.6			11.6

In addition, a portion of the Company’s remaining revenues are from the above automotive manufacturing companies through various other automotive suppliers.

- Definition

The entire disclosure for reporting segments including data and tables. Reportable segments include those that meet any of the following quantitative thresholds a) it's reported revenue, including sales to external customers and intersegment sales or transfers is 10 percent or more of the combined revenue, internal and external, of all operating segments b) the absolute amount of its reported profit or loss is 10 percent or more of the greater, in absolute amount of 1) the combined reported profit of all operating segments that did not report a loss or 2) the combined reported loss of all operating segments that did report a loss c) its assets are 10 percent or more of the combined assets of all operating segments.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
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-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 31
-URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e8924-108599

Reference 14: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 30
-URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e8906-108599

+ Details

Financial Instruments

12 Months Ended

Dec. 31, 2013

Investments All Other Investments [Abstract]

Financial Instruments

(13) Financial Instruments

The carrying values of the Company’s debt instruments vary from their fair values. The fair values were determined by reference to the quoted market prices of these securities (Level 2 input based on the GAAP fair value hierarchy). As of December 31, 2013, the aggregate carrying value of the Notes was $1,057.1 million, as compared to an estimated aggregate fair value of $1,077.1 million. As of December 31, 2012, the aggregate carrying value of the 2018 Notes and 2020 Notes was $626.3 million, as compared to an estimated aggregate fair value of $696.6 million.

Derivative Instruments and Hedging Activities

Foreign exchange — The Company uses forwards, swaps and other derivative contracts to reduce the effects of fluctuations in foreign exchange rates on known foreign currency exposures. Gains and losses on the derivative instruments are intended to offset gains and losses on the hedged transaction in an effort to reduce exposure to fluctuations in foreign exchange rates. The principal currencies hedged by the Company include the Mexican peso, various European currencies, the Chinese renminbi, the Thai baht and the Canadian dollar. As of December 31, 2013 and 2012, contracts designated as cash flow hedges with $917.4 million and $836.4 million, respectively, of notional amount were outstanding with maturities of less than eighteen months. As of December 31, 2013 and 2012, the fair value of these contracts was approximately $6.5 million and $19.9 million, respectively. As of December 31, 2013 and 2012, other foreign currency derivative contracts that did not qualify for hedge accounting with $149.2 million and $23.4 million, respectively, of notional amount were outstanding. These foreign currency derivative contracts consist principally of hedges of cash transactions of up to twelve months, hedges of intercompany loans and hedges of certain other balance sheet exposures. As of December 31, 2013 and 2012, the fair value of these contracts was approximately ($0.1) million and zero, respectively.

The fair value of outstanding foreign currency derivative contracts and the related classification in the accompanying consolidated balance sheets are shown below (in millions):


December 31,	2013			2012
Contracts qualifying for hedge accounting:
Other current assets	$	12.4		$	22.3
Other long-term assets		0.7			0.5
Other current liabilities		(6.5	)		(2.8	)
Other long-term liabilities		(0.1	)		(0.1	)

		6.5			19.9

Contracts not qualifying for hedge accounting:
Other current assets		0.4			0.1
Other current liabilities		(0.5	)		(0.1	)

		(0.1	)		—

	$	6.4		$	19.9

Pretax amounts related to foreign currency derivative contracts that were recognized in and reclassified from accumulated other comprehensive loss are shown below (in millions):


For the year ended December 31,	2013			2012		2011
Contracts qualifying for hedge accounting:
Gains (losses) recognized in accumulated other comprehensive loss	$	18.8		$	55.8	$	(50.4	)
(Gains) losses reclassified from accumulated other comprehensive loss		(32.2	)		3.2		12.6

Other comprehensive income (loss)	$	(13.4	)	$	59.0	$	(37.8	)

For the years ended December 31, 2013, 2012 and 2011, net sales includes gains (losses) of $3.9 million, $1.0 million and ($1.7) million, respectively, reclassified from accumulated other comprehensive loss related to foreign currency derivative contracts. For the years ended December 31, 2013, 2012 and 2011, cost of sales includes gains (losses) of $28.3 million, ($4.2) million and ($10.9) million, respectively, reclassified from accumulated other comprehensive loss related to foreign currency derivative contracts.

Interest rate — Historically, the Company used interest rate swap and other derivative contracts to manage its exposure to fluctuations in interest rates. As of December 31, 2013 and 2012, there were no interest rate contracts outstanding. The Company will continue to evaluate, and may use, derivative financial instruments, including forwards, futures, options, swaps and other derivative contracts, to manage its exposures to fluctuations in interest rates in the future.

Commodity prices — Historically, the Company used commodity swap and other derivative contracts to reduce its exposure to fluctuations in certain commodity prices. These derivative instruments were utilized to hedge forecasted inventory purchases, and to the extent that they met hedge accounting criteria, they were accounted for as cash flow hedges. Commodity swap contracts that were not accounted for as cash flow hedges were marked to market with changes in fair value recognized immediately in the accompanying consolidated statements of income (Note 2, “Summary of Significant Accounting Policies”). As of December 31, 2013 and 2012, there were no commodity swap contracts outstanding.

Pretax amounts related to commodity swap contracts that were recognized in and reclassified from accumulated other comprehensive loss are shown below (in millions):


For the year ended December 31,	2012		2011
Contracts qualifying for hedge accounting:
Gains (losses) recognized in accumulated other comprehensive loss	$	0.1	$	(0.5	)
Losses reclassified from accumulated other comprehensive loss		0.2		0.2

Other comprehensive income (loss)	$	0.3	$	(0.3	)

For each of the years ended December 31, 2012 and 2011, cost of sales includes losses of $0.2 million reclassified from accumulated other comprehensive loss related to commodity swap contracts.

As of December 31, 2013 and 2012, pretax net gains of approximately $6.5 million and $19.9 million, respectively, related to the Company’s derivative instruments and hedging activities were recorded in accumulated other comprehensive loss. During the year ending December 31, 2014, the Company expects to reclassify into earnings net gains of approximately $5.9 million recorded in accumulated other comprehensive loss as of December 31, 2013. Such gains will be reclassified at the time that the underlying hedged transactions are realized. For the years ended December 31, 2013, 2012 and 2011, amounts recognized in the accompanying consolidated statements of income related to changes in the fair value of cash flow hedges that were excluded from the Company’s effectiveness assessments and the ineffective portion of changes in the fair value of cash flow and fair value hedges were not material. In addition, the Company recognized tax benefits (expense) of $5.4 million, ($19.0) million and $1.8 million in other comprehensive income (loss) related to its derivative instruments and hedging activities for the years ended December 31, 2013, 2012 and 2011, respectively.

Fair Value Measurements

GAAP provides that fair value is an exit price, defined as a market-based measurement that represents the amount that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants. Fair value measurements are based on one or more of the following three valuation techniques:


Market:		This approach uses prices and other relevant information generated by market transactions involving identical or comparable assets or liabilities.

Income:		This approach uses valuation techniques to convert future amounts to a single present value amount based on current market expectations.

Cost:		This approach is based on the amount that would be required to replace the service capacity of an asset (replacement cost).

Further, GAAP prioritizes the inputs and assumptions used in the valuation techniques described above into a three-tier fair value hierarchy as follows:


Level 1:		Observable inputs, such as quoted market prices in active markets for identical assets or liabilities that are accessible at the measurement date.

Level 2:		Inputs, other than quoted market prices included in Level 1, that are observable either directly or indirectly for the asset or liability.

Level 3:		Unobservable inputs that reflect the entity’s own assumptions about the exit price of the asset or liability. Unobservable inputs may be used if there is little or no market data for the asset or liability at the measurement date.

The Company discloses fair value measurements and the related valuation techniques and fair value hierarchy level for its assets and liabilities that are measured or disclosed at fair value.

Items measured at fair value on a recurring basis – Fair value measurements and the related valuation techniques and fair value hierarchy level for the Company’s assets and liabilities measured or disclosed at fair value on a recurring basis as of December 31, 2013 and 2012, are shown below (in millions):


December 31, 2013
	Frequency	Asset		Valuation Technique	Level 1		Level 2		Level 3
Foreign currency derivative contracts	Recurring	$	6.4	Market/Income	$	—	$	6.4	$	—


December 31, 2012
	Frequency	Asset		Valuation Technique	Level 1		Level 2		Level 3
Foreign currency derivative contracts	Recurring	$	19.9	Market/Income	$	—	$	19.9	$	—

The Company determines the fair value of its derivative contracts using quoted market prices to calculate the forward values and then discounts such forward values to the present value. The discount rates used are based on quoted bank deposit or swap interest rates. If a derivative contract is in a net liability position, the Company adjusts these discount rates, if required, by an estimate of the credit spread that would be applied by market participants purchasing these contracts from the Company’s counterparties. To estimate this credit spread, the Company uses significant assumptions and factors other than quoted market rates, which would result in the classification of its derivative liabilities within Level 3 of the fair value hierarchy. As of December 31, 2013 and 2012, there were no derivative contracts that were classified within Level 3 of the fair value hierarchy. In addition, there were no transfers in or out of Level 3 of the fair value hierarchy during 2013 and 2012.

For further information on fair value measurements and the Company’s defined benefit pension plan assets, see Note 8, “Pension and Other Postretirement Benefit Plans.”

Items measured at fair value on a non-recurring basis – The Company measures certain assets and liabilities at fair value on a non-recurring basis, which are not included in the table above. As these non-recurring fair value measurements are generally determined using unobservable inputs, these fair value measurements are classified within Level 3 of the fair value hierarchy. As of December 31, 2013, there were no significant assets or liabilities measured at fair value on a non-recurring basis. As a result of the Guilford acquisition in 2012, Level 3 fair value estimates related to property, plant and equipment of $89.9 million and intangible assets of $56.0 million were recorded in the accompanying consolidated balance sheet as of December 31, 2012.

For further information on assets and liabilities measured at fair value on a non-recurring basis, see Note 2, “Summary of Significant Accounting Policies,” and Note 4, “Restructuring.”

Quarterly Financial Data

12 Months Ended

Dec. 31, 2013

Quarterly Financial Information Disclosure [Abstract]

Quarterly Financial Data

(14) Quarterly Financial Data (unaudited)

(In millions, except per share data)


	Thirteen Weeks Ended
	March 30, 2013		June 29, 2013		September 28, 2013		December 31, 2013
Net sales	$	3,947.1	$	4,113.1	$	3,917.7	$	4,256.1
Gross profit		312.4		337.7		330.2		319.4
Consolidated net income		116.9		142.3		116.7		79.9
Net income attributable to Lear		108.5		137.3		112.8		72.8
Basic net income per share attributable to Lear		1.14		1.62		1.40		0.90
Diluted net income per share attributable to Lear		1.13		1.60		1.38		0.88

In the second and fourth quarters of 2013, the Company recognized $21.5 million of net tax benefits and $16.0 million of net tax expense, respectively, primarily related to changes in valuation allowances with respect to its deferred tax assets in certain foreign subsidiaries and various other items.


	Thirteen Weeks Ended
	March 31, 2012		June 30, 2012		September 29, 2012		December 31, 2012
Net sales	$	3,644.0	$	3,665.0	$	3,538.6	$	3,719.4
Gross profit		309.8		314.6		291.3		301.8
Consolidated net income		144.4		154.6		128.1		890.1
Net income attributable to Lear		134.1		145.4		121.4		881.9
Basic net income per share attributable to Lear		1.34		1.47		1.25		9.12
Diluted net income per share attributable to Lear		1.32		1.45		1.23		9.00

In the fourth quarter of 2012, the Company recognized $30.1 million of insurance recoveries, net of losses and incremental costs, related to the destruction of assets caused by a fire at one of its European production facilities. The Company also recognized $766.9 million of net tax benefits, primarily related to the reversal of a valuation allowance with respect to its deferred tax assets in the United States, as well as changes in valuation allowances in certain foreign subsidiaries, reductions in tax reserves due to audit settlements and various other items.

For further information, see Note 7, “Income Taxes,” and Note 11, “Commitments and Contingencies,” to the consolidated financial statements included in this Report.

Accounting Pronouncements	12 Months Ended
Accounting Pronouncements	Dec. 31, 2013
Accounting Changes And Error Corrections [Abstract]
Accounting Pronouncements	(15) Accounting Pronouncements Comprehensive Income The Financial Accounting Standards Board (“FASB”) amended ASC 220, “Comprehensive Income,” with ASU 2013-02, “Reporting of Amounts Reclassified Out of Accumulated Other Comprehensive Income,” which requires additional disclosures regarding reclassifications out of accumulated other comprehensive income. The provisions of this update were effective as of January 1, 2013. The effects of adoption were not significant, and the additional required disclosures are included in Note 2, “Summary of Significant Accounting Policies.” Offsetting The FASB issued ASU 2011-11, “Disclosures about Offsetting Assets and Liabilities,” which requires additional disclosures regarding offsetting and related arrangements. The issuance of ASU 2013-01, “Clarifying the Scope of Disclosures about Offsetting Assets and Liabilities,” limited the scope of ASU 2011-11 to derivatives, repurchase agreements and securities lending transactions to the extent that they are offset in the financial statements or subject to an enforceable master netting or similar agreement. The provisions of these updates were effective as of January 1, 2013. The effects of adoption were not significant, and the additional required disclosures are included in Note 2, “Summary of Significant Accounting Policies.” Cumulative Translation Adjustments The FASB issued ASU 2013-05, “Parent’s Accounting for Cumulative Translation Adjustment upon Derecognition of Certain Subsidiaries or Groups of Assets within a Foreign Entity or of an Investment in a Foreign Entity,” which amends ASC 830, “Foreign Currency Matters.” This ASU clarifies the accounting for cumulative translation adjustments when an entity ceases to have a controlling financial interest in a foreign subsidiary. The provisions of this update are effective as of January 1, 2014. The Company is currently evaluating the impact of this update. Presentation of Unrecognized Tax Benefits The FASB issued ASU 2013-11, “Presentation of an Unrecognized Tax Benefit When a Net Operating Loss Carryforward, a Similar Tax Loss, or a Tax Credit Carryforward Exists,” which amends ASC 740, “Income Taxes.” This ASU requires that a liability related to an unrecognized tax benefit be offset against a deferred tax asset for a net operating loss carryforward, a similar tax loss or a tax credit carryforward if certain criteria are met. The provisions of this update are effective as of January 1, 2014. The Company is currently evaluating the impact of this update.

- Definition

The entire disclosure of changes in accounting principles, including adoption of new accounting pronouncements, that describes the new methods, amount and effects on financial statement line items.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Glossary Change in Accounting Principle
-URI http://asc.fasb.org/extlink&oid=6507316

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Glossary Direct Effects of a Change in Accounting Principle
-URI http://asc.fasb.org/extlink&oid=6510796

Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 250
-SubTopic 10
-Section 50
-Paragraph 3
-URI http://asc.fasb.org/extlink&oid=28359718&loc=d3e22583-107794

Reference 4: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Glossary Indirect Effects of a Change in Accounting Principle
-URI http://asc.fasb.org/extlink&oid=6515603

Reference 5: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 250
-SubTopic 10
-Section 50
-Paragraph 2
-URI http://asc.fasb.org/extlink&oid=28359718&loc=d3e22580-107794

Reference 6: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 270
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SX 210.10-01.(b)(6))
-URI http://asc.fasb.org/extlink&oid=27015980&loc=d3e46468-122699

Reference 7: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Glossary Accounting Change
-URI http://asc.fasb.org/extlink&oid=6503790

Reference 8: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 250
-SubTopic 10
-Section 50
-Paragraph 1
-URI http://asc.fasb.org/extlink&oid=28359718&loc=d3e22499-107794

Reference 9: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Glossary Retrospective Application
-URI http://asc.fasb.org/extlink&oid=6523989

Reference 10: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 270
-SubTopic 10
-Section 45
-Paragraph 13
-URI http://asc.fasb.org/extlink&oid=6372559&loc=d3e765-108305

Reference 11: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 270
-SubTopic 10
-Section 45
-Paragraph 12
-URI http://asc.fasb.org/extlink&oid=6372559&loc=d3e725-108305

Reference 12: http://www.xbrl.org/2003/role/presentationRef
-Publisher SEC
-Name Regulation S-X (SX)
-Number 210
-Section 01
-Paragraph b
-Subparagraph 6
-Article 10

+ Details

Supplemental Guarantor Consolidating Financial Statements

12 Months Ended

Dec. 31, 2013

Text Block [Abstract]

Supplemental Guarantor Consolidating Financial Statements

(16) Supplemental Guarantor Consolidating Financial Statements


December 31, 2013
	Lear		Guarantors		Non- guarantors		Eliminations			Consolidated
	(in millions)
Assets
Current Assets:
Cash and cash equivalents	$	343.5	$	0.1	$	794.1	$	—		$	1,137.7
Accounts receivable		41.2		349.7		1,887.4		—			2,278.3
Inventories		4.8		297.9		516.0		—			818.7
Other		147.7		77.3		462.8		—			687.8

Total current assets		537.2		725.0		3,660.3		—			4,922.5

Long-Term Assets:
Property, plant and equipment, net		95.5		316.0		1,175.7		—			1,587.2
Goodwill		23.5		401.0		332.7		—			757.2
Investments in subsidiaries		1,802.4		1,878.5		—		(3,680.9	)		—
Intercompany accounts, net		1,373.1		—		—		(1,373.1	)		—
Other		591.5		71.5		401.0		—			1,064.0

Total long-term assets		3,886.0		2,667.0		1,909.4		(5,054.0	)		3,408.4

Total assets	$	4,423.2	$	3,392.0	$	5,569.7	$	(5,054.0	)	$	8,330.9


Liabilities and Equity
Current Liabilities:
Accounts payable and drafts	$	73.8	$	582.4	$	1,782.5	$	—		$	2,438.7
Accrued liabilities		127.9		156.1		856.4		—			1,140.4

Total current liabilities		201.7		738.5		2,638.9		—			3,579.1

Long-Term Liabilities:
Long-term debt		1,057.1		—		—		—			1,057.1
Intercompany accounts, net		—		515.2		857.9		(1,373.1	)		—
Other		118.5		143.0		283.7		—			545.2

Total long-term liabilities		1,175.6		658.2		1,141.6		(1,373.1	)		1,602.3

Equity:
Lear Corporation stockholders’ equity		3,045.9		1,995.3		1,685.6		(3,680.9	)		3,045.9
Noncontrolling interests		—		—		103.6		—			103.6

Equity		3,045.9		1,995.3		1,789.2		(3,680.9	)		3,149.5

Total liabilities and equity	$	4,423.2	$	3,392.0	$	5,569.7	$	(5,054.0	)	$	8,330.9


December 31, 2012
	Lear		Guarantors		Non- guarantors		Eliminations			Consolidated
	(in millions)
Assets
Current Assets:
Cash and cash equivalents	$	481.4	$	0.1	$	920.7	$	—		$	1,402.2
Accounts receivable		47.7		358.4		1,634.6		—			2,040.7
Inventories		5.2		264.3		457.6		—			727.1
Other		162.9		70.2		470.4		—			703.5

Total current assets		697.2		693.0		3,483.3		—			4,873.5

Long-Term Assets:
Property, plant and equipment, net		91.5		273.3		1,038.3		—			1,403.1
Goodwill		23.5		400.8		322.2		—			746.5
Investments in subsidiaries		1,494.7		1,504.2		—		(2,998.9	)		—
Intercompany accounts, net		1,471.3		—		—		(1,471.3	)		—
Other		769.9		67.5		333.6		—			1,171.0

Total long-term assets		3,850.9		2,245.8		1,694.1		(4,470.2	)		3,320.6

Total assets	$	4,548.1	$	2,938.8	$	5,177.4	$	(4,470.2	)	$	8,194.1


Liabilities and Equity
Current Liabilities:
Accounts payable and drafts	$	114.3	$	555.2	$	1,563.5	$	—		$	2,233.0
Accrued liabilities		124.7		192.8		666.4		—			983.9

Total current liabilities		239.0		748.0		2,229.9		—			3,216.9

Long-Term Liabilities:
Long-term debt		626.3		—		—		—			626.3
Intercompany accounts, net		—		447.6		1,023.7		(1,471.3	)		—
Other		195.7		179.5		363.5		—			738.7

Total long-term liabilities		822.0		627.1		1,387.2		(1,471.3	)		1,365.0

Equity:
Lear Corporation stockholders’ equity		3,487.1		1,563.7		1,435.2		(2,998.9	)		3,487.1
Noncontrolling interests		—		—		125.1		—			125.1

Equity		3,487.1		1,563.7		1,560.3		(2,998.9	)		3,612.2

Total liabilities and equity	$	4,548.1	$	2,938.8	$	5,177.4	$	(4,470.2	)	$	8,194.1


Year Ended December 31, 2013
	Lear			Guarantors			Non- Guarantors			Eliminations			Consolidated
	(in millions)
Net sales	$	449.0		$	6,261.1		$	14,042.2		$	(4,518.3	)	$	16,234.0
Cost of sales		573.4			5,699.7			13,179.5			(4,518.3	)		14,934.3
Selling, general and administrative expenses		170.1			61.9			296.7			—			528.7
Intercompany operating (income) expense, net		(283.9	)		180.9			103.0			—			—
Amortization of intangible assets		1.7			4.7			28.0			—			34.4
Interest expense		52.0			19.3			(2.9	)		—			68.4
Other expense, net		6.5			7.6			44.0			—			58.1


Consolidated income (loss) before provision (benefit) for income taxes and equity in net income of affiliates and subsidiaries		(70.8	)		287.0			393.9			—			610.1
Provision (benefit) for income taxes		(33.9	)		113.6			113.0			—			192.7
Equity in net income of affiliates		0.7			(2.0	)		(37.1	)		—			(38.4	)
Equity in net income of subsidiaries		(469.0	)		(144.4	)		—			613.4			—


Consolidated net income		431.4			319.8			318.0			(613.4	)		455.8
Less: Net income attributable to noncontrolling interests		—			—			24.4			—			24.4


Net income attributable to Lear	$	431.4		$	319.8		$	293.6		$	(613.4	)	$	431.4


Consolidated comprehensive income	$	566.1		$	347.0		$	379.0		$	(700.1	)	$	592.0
Less: Comprehensive income attributable to noncontrolling interests		—			—			25.9			—			25.9


Comprehensive income attributable to Lear	$	566.1		$	347.0		$	353.1		$	(700.1	)	$	566.1


Year Ended December 31, 2012
	Lear			Guarantors			Non- Guarantors			Eliminations			Consolidated
	(in millions)
Net sales	$	483.7		$	5,850.1		$	12,484.6		$	(4,251.4	)	$	14,567.0
Cost of sales		555.6			5,295.3			11,750.0			(4,251.4	)		13,349.5
Selling, general and administrative expenses		213.8			38.0			227.5			—			479.3
Intercompany operating (income) expense, net		(247.9	)		118.3			129.6			—			—
Amortization of intangible assets		1.7			2.8			28.5			—			33.0
Interest expense		2.3			21.8			25.8			—			49.9
Other expense, net		2.9			2.4			1.1			—			6.4


Consolidated income (loss) before provision (benefit) for income taxes and equity in net income of affiliates and subsidiaries		(44.7	)		371.5			322.1			—			648.9
Provision (benefit) for income taxes		(724.5	)		(0.5	)		87.0			—			(638.0	)
Equity in net income of affiliates		(6.1	)		(3.6	)		(20.6	)		—			(30.3	)
Equity in net income of subsidiaries		(596.9	)		(182.6	)		—			779.5			—


Consolidated net income		1,282.8			558.2			255.7			(779.5	)		1,317.2
Less: Net income attributable to noncontrolling interests		—			—			34.4			—			34.4


Net income attributable to Lear	$	1,282.8		$	558.2		$	221.3		$	(779.5	)	$	1,282.8


Consolidated comprehensive income	$	1,314.0		$	607.8		$	259.1		$	(831.3	)	$	1,349.6
Less: Comprehensive income attributable to noncontrolling interests		—			—			35.6			—			35.6


Comprehensive income attributable to Lear	$	1,314.0		$	607.8		$	223.5		$	(831.3	)	$	1,314.0


Year Ended December 31, 2011
	Lear			Guarantors			Non- guarantors			Eliminations			Consolidated
	(in millions)
Net sales	$	389.5		$	5,231.9		$	12,668.7		$	(4,133.6	)	$	14,156.5
Cost of sales		489.0			4,764.2			11,843.7			(4,133.6	)		12,963.3
Selling, general and administrative expenses		189.7			12.8			283.1			—			485.6
Intercompany operating (income) expense, net		(390.8	)		206.2			184.6			—			—
Amortization of intangible assets		1.7			—			26.3			—			28.0
Interest expense		—			24.5			15.2			—			39.7
Other expense, net		3.4			15.3			5.5			—			24.2


Consolidated income (loss) before provision (benefit) for income taxes and equity in net income of affiliates and subsidiaries		96.5			208.9			310.3			—			615.7
Provision (benefit) for income taxes		17.0			4.7			47.1			—			68.8
Equity in net income of affiliates		1.1			(3.0	)		(21.6	)		—			(23.5	)
Equity in net income of subsidiaries		(462.3	)		(257.6	)		—			719.9			—


Consolidated net income		540.7			464.8			284.8			(719.9	)		570.4
Less: Net income attributable to noncontrolling interests		—			—			29.7			—			29.7


Net income attributable to Lear	$	540.7		$	464.8		$	255.1		$	(719.9	)	$	540.7


Consolidated comprehensive income	$	286.7		$	383.8		$	179.9		$	(531.5	)	$	318.9
Less: Comprehensive income attributable to noncontrolling interests		—			—			32.2			—			32.2


Comprehensive income attributable to Lear	$	286.7		$	383.8		$	147.7		$	(531.5	)	$	286.7


Year Ended December 31, 2013
	Lear			Guarantors			Non- guarantors			Eliminations		Consolidated
	(in millions)
Net Cash Provided by Operating Activities	$	135.2		$	189.7		$	495.2		$	—	$	820.1


Cash Flows from Investing Activities:
Additions to property, plant and equipment		(17.9	)		(110.6	)		(332.1	)		—		(460.6	)
Insurance proceeds		—			—			7.1			—		7.1
Other, net		43.0			3.8			2.8			—		49.6

Net cash used in investing activities		25.1			(106.8	)		(322.2	)		—		(403.9	)


Cash Flows from Financing Activities:
Proceeds from the issuance of senior notes		500.0			—			—			—		500.0
Repurchase of senior notes		(72.1	)		—			—			—		(72.1	)
Payment of debt issuance and other financing costs		(13.4	)		—			—			—		(13.4	)
Repurchase of common stock		(1,000.1	)		—			—					(1,000.1	)
Dividends paid to Lear Corporation stockholders		(58.4	)		—			—			—		(58.4	)
Dividends paid to noncontrolling interests		—			—			(44.0	)		—		(44.0	)
Change in intercompany accounts		349.7			(82.9	)		(266.8	)		—		—
Other, net		(3.9	)		—			(6.6	)		—		(10.5	)

Net cash used in financing activities		(298.2	)		(82.9	)		(317.4	)		—		(698.5	)


Effect of foreign currency translation		—			—			17.8			—		17.8

Net Change in Cash and Cash Equivalents		(137.9	)		—			(126.6	)		—		(264.5	)
Cash and Cash Equivalents as of Beginning of Period		481.4			0.1			920.7			—		1,402.2

Cash and Cash Equivalents as of End of Period	$	343.5		$	0.1		$	794.1		$	—	$	1,137.7


Year Ended December 31, 2012
	Lear			Guarantors			Non- guarantors			Eliminations		Consolidated
	(in millions)
Net Cash Provided by Operating Activities	$	(25.8	)	$	476.2		$	279.4		$	—	$	729.8


Cash Flows from Investing Activities:
Additions to property, plant and equipment		(11.3	)		(97.4	)		(349.6	)		—		(458.3	)
Insurance proceeds		—			—			19.2			—		19.2
Cash paid for acquisitions, net of cash acquired		(243.9	)		—			—			—		(243.9	)
Other, net		0.4			6.3			(11.6	)		—		(4.9	)

Net cash used in investing activities		(254.8	)		(91.1	)		(342.0	)		—		(687.9	)


Cash Flows from Financing Activities:
Repurchase of senior notes		(72.1	)		—			—			—		(72.1	)
Repurchase of common stock		(222.8	)		—			—			—		(222.8	)
Dividends paid to Lear Corporation stockholders		(54.6	)		—			—			—		(54.6	)
Dividends paid to noncontrolling interests		—			—			(23.1	)		—		(23.1	)
Change in intercompany accounts		297.3			(385.1	)		87.8			—		—
Other, net		(6.1	)		—			(17.4	)		—		(23.5	)

Net cash used in financing activities		(58.3	)		(385.1	)		47.3			—		(396.1	)


Effect of foreign currency translation		—			—			2.1			—		2.1

Net Change in Cash and Cash Equivalents		(338.9	)		—			(13.2	)		—		(352.1	)
Cash and Cash Equivalents as of Beginning of Period		820.3			0.1			933.9			—		1,754.3

Cash and Cash Equivalents as of End of Period	$	481.4		$	0.1		$	920.7		$	—	$	1,402.2


Year Ended December 31, 2011
	Lear			Guarantors			Non- guarantors			Eliminations		Consolidated
	(in millions)
Net Cash Provided by Operating Activities	$	180.4		$	212.4		$	397.5		$	—	$	790.3


Cash Flows from Investing Activities:
Additions to property, plant and equipment		(10.5	)		(57.8	)		(261.2	)		—		(329.5	)
Insurance proceeds		—			—			3.5			—		3.5
Cash paid for acquisitions, net of cash acquired		—			—			(8.4	)		—		(8.4	)
Other, net		23.2			1.9			6.1			—		31.2

Net cash used in investing activities		12.7			(55.9	)		(260.0	)		—		(303.2	)


Cash Flows from Financing Activities:
Payment of debt issuance and other financing costs		(4.8	)		—			—			—		(4.8	)
Other long-term debt repayments, net		—			—			(1.1	)		—		(1.1	)
Short-term repayments, net		—			—			(4.0	)		—		(4.0	)
Repurchase of common stock		(279.1	)		—			—			—		(279.1	)
Dividends paid to Lear Corporation stockholders		(51.1	)		—			—			—		(51.1	)
Dividends paid to noncontrolling interests		—			—			(18.5	)		—		(18.5	)
Change in intercompany accounts		167.1			(156.8	)		(10.3	)		—		—
Other, net		(13.7	)		—			—			—		(13.7	)

Net cash used in financing activities		(181.6	)		(156.8	)		(33.9	)		—		(372.3	)


Effect of foreign currency translation		—			—			(14.6	)		—		(14.6	)

Net Change in Cash and Cash Equivalents		11.5			(0.3	)		89.0			—		100.2
Cash and Cash Equivalents as of Beginning of Period		808.8			0.4			844.9			—		1,654.1

Cash and Cash Equivalents as of End of Period	$	820.3		$	0.1		$	933.9		$	—	$	1,754.3

Basis of Presentation — Certain of the Company’s domestic 100% owned subsidiaries (the “Guarantors”) have jointly and severally unconditionally guaranteed, on a senior unsecured basis, the performance and the full and punctual payment when due, whether at stated maturity, by acceleration or otherwise, of the Company’s obligations under its revolving credit facility and the indentures governing the Notes, including the Company’s obligations to pay principal, premium, if any, and interest with respect to the Notes. The Notes consist of $280 million in aggregate principal amount at maturity of 7.875% senior unsecured notes due 2018, $280 million in aggregate principal amount at maturity of 8.125% senior unsecured notes due 2020 and $500 million in aggregate principal amount of 4.75% senior unsecured notes due 2023. The Guarantors include Guilford Mills, Inc., Lear Corporation EEDS and Interiors, Lear Mexican Seating Corporation and Lear Operations Corporation. In lieu of providing separate financial statements for the Guarantors, the Company has included the supplemental guarantor consolidating financial statements above. These financial statements reflect the Guarantors listed above for all periods presented. Management does not believe that separate financial statements of the Guarantors are material to investors. Therefore, separate financial statements and other disclosures concerning the Guarantors are not presented.

The supplemental guarantor consolidating financial statements have been restated to reflect certain changes to the equity investments of the Guarantors in 2012 and 2011, as well as the correction of a non-cash allocation of provision (benefit) for income taxes among Lear, the Guarantors and the Non-guarantors in 2012. The consolidated provision (benefit) for income taxes was not impacted.

Distributions — There are no significant restrictions on the ability of the Guarantors to make distributions to the Company.

Selling, General and Administrative Expenses — Corporate and division selling, general and administrative expenses are allocated to the operating subsidiaries based on various factors, which estimate usage of particular corporate and division functions, and in certain instances, other relevant factors, such as the revenues or the number of employees of the Company’s subsidiaries. For the years ended December 31, 2013, 2012 and 2011, $111.5 million, $38.1 million and $28.7 million, respectively, of selling, general and administrative expenses were allocated from Lear.

Long-Term Debt of Lear and the Guarantors — A summary of long-term debt of Lear and the Guarantors on a combined basis is shown below (in millions):


December 31,	2013		2012
Senior notes	$	1,057.1	$	626.3

Schedule II - Valuation And Qualifying Accounts

12 Months Ended

Dec. 31, 2013

Valuation And Qualifying Accounts [Abstract]

Schedule II - Valuation And Qualifying Accounts

LEAR CORPORATION AND SUBSIDIARIES

SCHEDULE II – VALUATION AND QUALIFYING ACCOUNTS

(In millions)


	Balance as of Beginning of Period		Additions		Retirements			Other Changes		Balance as of End of Period
For the year ended December 31, 2013
Valuation of accounts deducted from related assets:
Allowance for doubtful accounts	$	35.4	$	11.8	$	(13.9	)	$	1.2	$	34.5
Allowance for deferred tax assets		628.2		54.9		(55.5	)		15.0		642.6

Total	$	663.6	$	66.7	$	(69.4	)	$	16.2	$	677.1


	Balance as of Beginning of Period		Additions		Retirements			Other Changes		Balance as of End of Period
For the year ended December 31, 2012
Valuation of accounts deducted from related assets:
Allowance for doubtful accounts	$	30.7	$	5.9	$	(4.2	)	$	3.0	$	35.4
Allowance for deferred tax assets		1,397.3		90.2		(871.7	)		12.4		628.2

Total	$	1,428.0	$	96.1	$	(875.9	)	$	15.4	$	663.6


	Balance as of Beginning of Period		Additions		Retirements			Other Changes			Balance as of End of Period
For the year ended December 31, 2011
Valuation of accounts deducted from related assets:
Allowance for doubtful accounts	$	14.5	$	19.0	$	(1.8	)	$	(1.0	)	$	30.7
Allowance for deferred tax assets		1,407.3		71.1		(68.2	)		(12.9	)		1,397.3

Total	$	1,421.8	$	90.1	$	(70.0	)	$	(13.9	)	$	1,428.0

Summary of Significant Accounting Policies (Policies)

12 Months Ended

Dec. 31, 2013

Consolidation

Consolidation

Fiscal Period Reporting

Fiscal Period Reporting

The Company’s annual financial results are reported on a calendar year basis, and quarterly interim results are reported using a thirteen week reporting calendar.

Cash and Cash Equivalents

Cash and Cash Equivalents

Cash and cash equivalents include all highly liquid investments with original maturities of ninety days or less.

Accounts Receivable

Accounts Receivable

Inventories

Inventories

Pre-Production Costs Related to Long-Term Supply Agreements

Pre-Production Costs Related to Long-Term Supply Agreements

Property, Plant and Equipment

Property, Plant and Equipment


Buildings and improvements			10 to 40 years
Machinery and equipment			5 to 10 years

Depreciation expense was $251.1 million, $206.6 million and $218.3 million for the years ended December 31, 2013, 2012 and 2011, respectively.

Impairment of Goodwill

Impairment of Goodwill

Intangible Assets

Intangible Assets

Impairment of Long-Lived Assets

Impairment of Long-Lived Assets

Fixed asset impairment charges are recorded in cost of sales in the accompanying consolidated statements of income for the years ended December 31, 2013, 2012 and 2011.

Impairment of Investments in Affiliates

Impairment of Investments in Affiliates

Revenue Recognition and Sales Commitments

Revenue Recognition and Sales Commitments

Cost of Sales

Selling, General and Administrative Expenses

Selling, general and administrative expenses include selling, engineering and development and administrative costs not directly associated with the manufacture and distribution of the Company’s products.

Restructuring Costs

Restructuring Costs

Engineering and Development

Engineering and Development

Other Expense, Net

Other Expense, Net

Income Taxes

Income Taxes

Foreign Currency Translation

Foreign Currency Translation

Stock-Based Compensation

Stock-Based Compensation

The Company measures stock-based employee compensation expense at fair value in accordance with GAAP and recognizes such expense over the vesting period of the stock-based employee awards.

Net Income Per Share Attributable to Lear

Net Income Per Share Attributable to Lear

Comprehensive Income

Comprehensive Income

A summary of changes in accumulated other comprehensive income (loss), net of tax is shown below (in millions):


For the year ended December 31,	2013			2012			2011
Defined benefit plans:
Balance at beginning of year	$	(249.9	)	$	(239.1	)	$	(57.4	)
Reclassification adjustments		11.0			4.2			13.3
Other comprehensive income (loss) recognized during the period		134.4			(15.0	)		(195.0	)

Balance at end of year	$	(104.5	)	$	(249.9	)	$	(239.1	)


Derivative instruments and hedging activities:
Balance at beginning of year	$	2.7		$	(37.6	)	$	(1.3	)
Reclassification adjustments		(21.0	)		2.0			11.9
Other comprehensive income (loss) recognized during the period		13.0			38.3			(48.2	)

Balance at end of year	$	(5.3	)	$	2.7		$	(37.6	)


Cumulative translation adjustments:
Balance at beginning of year	$	(53.6	)	$	(55.3	)	$	(19.3	)
Other comprehensive income (loss) recognized during the period		(2.7	)		1.7			(36.0	)

Balance at end of year	$	(56.3	)	$	(53.6	)	$	(55.3	)

Product Warranty

Product Warranty

Segment Reporting

Segment Reporting

The accounting policies of the Company’s operating segments are the same as those described in this note to the consolidated financial statements.

Derivative Instruments and Hedging Activities

Derivative Instruments and Hedging Activities

Use of Estimates

Use of Estimates

Reclassifications

Reclassifications

Certain amounts in prior periods’ financial statements have been reclassified to conform to the presentation used in the year ended December 31, 2013.

Fair Value of Financial Instruments, Policy

Fair Value Measurements


Market:		This approach uses prices and other relevant information generated by market transactions involving identical or comparable assets or liabilities.

Income:		This approach uses valuation techniques to convert future amounts to a single present value amount based on current market expectations.

Cost:		This approach is based on the amount that would be required to replace the service capacity of an asset (replacement cost).

Further, GAAP prioritizes the inputs and assumptions used in the valuation techniques described above into a three-tier fair value hierarchy as follows:


Level 1:		Observable inputs, such as quoted market prices in active markets for identical assets or liabilities that are accessible at the measurement date.

Level 2:		Inputs, other than quoted market prices included in Level 1, that are observable either directly or indirectly for the asset or liability.

Level 3:		Unobservable inputs that reflect the entity’s own assumptions about the exit price of the asset or liability. Unobservable inputs may be used if there is little or no market data for the asset or liability at the measurement date.

Interest Rate Swap

Derivative Instruments and Hedging Activities

Historically, the Company used interest rate swap and other derivative contracts to manage its exposure to fluctuations in interest rates. As of December 31, 2013 and 2012, there were no interest rate contracts outstanding. The Company will continue to evaluate, and may use, derivative financial instruments, including forwards, futures, options, swaps and other derivative contracts, to manage its exposures to fluctuations in interest rates in the future.

Commodity Contract

Derivative Instruments and Hedging Activities

Historically, the Company used commodity swap and other derivative contracts to reduce its exposure to fluctuations in certain commodity prices. These derivative instruments were utilized to hedge forecasted inventory purchases, and to the extent that they met hedge accounting criteria, they were accounted for as cash flow hedges. Commodity swap contracts that were not accounted for as cash flow hedges were marked to market with changes in fair value recognized immediately in the accompanying consolidated statements of income (Note 2, “Summary of Significant Accounting Policies”). As of December 31, 2013 and 2012, there were no commodity swap contracts outstanding.

Summary of Significant Accounting Policies (Tables)

12 Months Ended

Dec. 31, 2013

Accounting Policies [Abstract]

Summary of Inventories

A summary of inventories is shown below (in millions):


December 31,	2013		2012
Raw materials	$	633.5	$	582.2
Work-in-process		45.8		37.4
Finished goods		139.4		107.5

Inventories	$	818.7	$	727.1

Classification of Recoverable Customer Engineering, Development and Tooling Costs Related to Long-term Supply Agreements

The classification of recoverable customer E&D and tooling costs related to long-term supply agreements is shown below (in millions):


December 31,	2013		2012
Current	$	134.2	$	141.8
Long-term		52.9		55.0

Recoverable customer E&D and tooling	$	187.1	$	196.8

Estimated Useful Lives of Depreciable Property

Depreciable property is depreciated over the estimated useful lives of the assets, using principally the straight-line method as follows:


Buildings and improvements			10 to 40 years
Machinery and equipment			5 to 10 years

Summary of Property, Plant and Equipment

A summary of property, plant and equipment is shown below (in millions):


December 31,	2013			2012
Land	$	113.4		$	114.0
Buildings and improvements		532.0			475.1
Machinery and equipment		1,645.0			1,306.6
Construction in progress		155.2			139.6

Total property, plant and equipment		2,445.6			2,035.3
Less – accumulated depreciation		(858.4	)		(632.2	)

Net property, plant and equipment	$	1,587.2		$	1,403.1

Summary of Changes in Carrying Amount of Goodwill

A summary of the changes in the carrying amount of goodwill, by reportable operating segment, for each of the periods in the two years ended December 31, 2013, is shown below (in millions):


	Seating
Balance as of December 31, 2011	$	628.6
Acquisition		113.9
Foreign currency translation and other		4.0

Balance as of December 31, 2012	$	746.5
Foreign currency translation and other		10.7

Balance as of December 31, 2013	$	757.2

Summary of Intangible Assets

A summary of intangible assets as of December 31, 2013 and 2012, is shown below (in millions):


	Gross Carrying Value		Accumulated Amortization			Net Carrying Value		Weighted Average Useful Life (years)
Technology	$	32.7	$	(13.0	)	$	19.7		8.9
Customer-based		223.1		(113.1	)		110.0		8.0

Balance as of December 31, 2013	$	255.8	$	(126.1	)	$	129.7		8.1


	Gross Carrying Value		Accumulated Amortization			Net Carrying Value		Weighted Average Useful Life (years)
Technology	$	32.2	$	(9.0	)	$	23.2		8.8
Customer-based		224.6		(83.5	)		141.1		7.8

Balance as of December 31, 2012	$	256.8	$	(92.5	)	$	164.3		8.0

Estimated Annual Amortization Expense

Excluding the impact of any future acquisitions, the Company’s estimated annual amortization expense for the five succeeding years is shown below (in millions):


Year	Expense
2014		34.1
2015		34.1
2016		29.8
2017		7.9
2018		6.0

Summary of Other (Income) Expense, Net

A summary of other expense, net is shown below (in millions):


For the year ended December 31,	2013			2012			2011
Other expense	$	59.9		$	33.9		$	27.8
Other income		(1.8	)		(27.5	)		(3.6	)

Other expense, net	$	58.1		$	6.4		$	24.2

Summary of Information Used to Compute Basic and Diluted Net Income (Loss) Per Share

A summary of information used to compute basic net income per share attributable to Lear is shown below (in millions, except share and per share data):


For the year ended December 31,	2013		2012		2011
Net income attributable to Lear	$	431.4	$	1,282.8	$	540.7


Average common shares outstanding		85,094,889		98,388,228		103,750,223


Basic net income per share attributable to Lear	$	5.07	$	13.04	$	5.21

A summary of information used to compute diluted net income per share attributable to Lear is shown below (in millions, except share and per share data):


For the year ended December 31,	2013		2012		2011
Net income attributable to Lear	$	431.4	$	1,282.8	$	540.7


Average common shares outstanding		85,094,889		98,388,228		103,750,223
Dilutive effect of common stock equivalents		1,320,897		1,437,458		2,594,144

Average diluted shares outstanding		86,415,786		99,825,686		106,344,367


Diluted net income per share attributable to Lear	$	4.99	$	12.85	$	5.08

Summary of Changes in Accumulated Other Comprehensive Income (Loss), Net of Tax

A summary of changes in accumulated other comprehensive income (loss), net of tax is shown below (in millions):


For the year ended December 31,	2013			2012			2011
Defined benefit plans:
Balance at beginning of year	$	(249.9	)	$	(239.1	)	$	(57.4	)
Reclassification adjustments		11.0			4.2			13.3
Other comprehensive income (loss) recognized during the period		134.4			(15.0	)		(195.0	)

Balance at end of year	$	(104.5	)	$	(249.9	)	$	(239.1	)


Derivative instruments and hedging activities:
Balance at beginning of year	$	2.7		$	(37.6	)	$	(1.3	)
Reclassification adjustments		(21.0	)		2.0			11.9
Other comprehensive income (loss) recognized during the period		13.0			38.3			(48.2	)

Balance at end of year	$	(5.3	)	$	2.7		$	(37.6	)


Cumulative translation adjustments:
Balance at beginning of year	$	(53.6	)	$	(55.3	)	$	(19.3	)
Other comprehensive income (loss) recognized during the period		(2.7	)		1.7			(36.0	)

Balance at end of year	$	(56.3	)	$	(53.6	)	$	(55.3	)

Acquisition (Tables)

12 Months Ended

Dec. 31, 2013

Business Combinations [Abstract]

Preliminary Purchase Price and Related Allocation

The preliminary purchase price and related allocation are shown below (in millions):


Purchase price paid to former owner, net of cash acquired	$	243.9


Property, plant and equipment	$	89.9
Other assets purchased and liabilities assumed, net		(16.6	)
Goodwill		114.6
Intangible assets		56.0

Preliminary purchase price allocation	$	243.9

Restructuring (Tables)

12 Months Ended

Dec. 31, 2013

Restructuring And Related Activities [Abstract]

Summary of Restructuring Activity

A summary of 2013 activity, excluding pension benefit plan settlement charges of $2.5 million, is shown below (in millions):


	Accrual as of		2013		Utilization						Accrual as of
	January 1, 2013		Charges		Cash			Non-cash			December 31, 2013
Employee termination benefits	$	38.5	$	54.1	$	(53.9	)	$	—		$	38.7
Asset impairments		—		9.2		—			(9.2	)		—
Contract termination costs		5.7		0.3		(0.4	)		—			5.6
Other related costs		—		11.8		(11.8	)		—			—

Total	$	44.2	$	75.4	$	(66.1	)	$	(9.2	)	$	44.3

A summary of 2012 activity is shown below (in millions):


	Accrual as of January 1, 2012		2012 Charges		Utilization						Accrual as of December 31, 2012
	Accrual as of January 1, 2012		2012 Charges		Cash			Non-cash			Accrual as of December 31, 2012
Employee termination benefits	$	56.8	$	45.4	$	(63.7	)	$	—		$	38.5
Asset impairments		—		6.0		—			(6.0	)		—
Contract termination costs		5.7		1.9		(1.9	)		—			5.7
Other related costs		—		1.8		(1.8	)		—			—

Total	$	62.5	$	55.1	$	(67.4	)	$	(6.0	)	$	44.2

A summary of 2011 activity, excluding pension benefit plan settlement charges of $17.1 million, is shown below (in millions):


	Accrual as of January 1, 2011		2011 Charges		Utilization						Accrual as of December 31, 2011
	Accrual as of January 1, 2011		2011 Charges		Cash			Non-cash			Accrual as of December 31, 2011
Employee termination benefits	$	38.4	$	44.5	$	(26.1	)	$	—		$	56.8
Asset impairments		—		1.0		—			(1.0	)		—
Contract termination costs		3.7		2.5		(0.5	)		—			5.7
Other related costs		—		3.1		(3.1	)		—			—

Total	$	42.1	$	51.1	$	(29.7	)	$	(1.0	)	$	62.5

Investments in Affiliates and Other Related Party Transactions (Tables)

12 Months Ended

Dec. 31, 2013

Equity Method Investments And Joint Ventures [Abstract]

Beneficial Ownership in Affiliates Accounted for Under Equity Method

The Company’s beneficial ownership in affiliates accounted for under the equity method is shown below:


December 31,	2013			2012			2011
Shanghai Lear STEC Automotive Parts Co., Ltd. (China)		55	%		55	%		55	%
Beijing BAI Lear Automotive Systems Co., Ltd. (China)		50			50			50
Beijing Lear Automotive Electronics and Electrical Products Co., Ltd. (China)		50			50			50
Dong Kwang Lear Yuhan Hoesa (Korea)		50			50			50
Industrias Cousin Freres, S.L. (Spain)		50			50			50
Jiangxi Jiangling Lear Interior Systems Co., Ltd. (China)		50			50			50
Lear Dongfeng Automotive Seating Co., Ltd. (China)		50			50			50
Changchun Lear FAWSN Automotive Electrical and Electronics Co., Ltd. (China)		49			49			49
Changchun Lear FAWSN Automotive Seat Systems Co., Ltd. (China)		49			49			49
Honduras Electrical Distribution Systems S. de R.L. de C.V. (Honduras)		49			49			49
Kyungshin-Lear Sales and Engineering LLC		49			49			49
Tacle Seating USA, LLC		49			49			49
Beijing Lear Dymos Automotive Systems Co., Ltd. (China)		40			40			40
Dymos Lear Automotive India Private Limited (India)		35			35			35
RevoLaze, LLC		20			—			—
eLumigen, LLC		15			—			—
HB Polymer Company, LLC		10			—			—
International Automotive Components Group North America, LLC		—			23			23

Summarized Group Financial Information for Affiliates Accounted for Under Equity Method


December 31,	2013		2012
Balance sheet data:
Current assets	$	767.1	$	1,729.8
Non-current assets		143.5		875.3
Current liabilities		548.9		1,395.0
Non-current liabilities		5.8		703.9


For the year ended December 31,	2013		2012			2011
Income statement data:
Net sales	$	1,686.5	$	6,240.5		$	5,754.5
Gross profit		121.9		452.6			466.6
Income (loss) before provision for income taxes		110.1		(109.0	)		91.5
Net income (loss) attributable to affiliates		89.0		(76.1	)		56.7

Summary of Transaction with Affiliates and Other Related Parties

A summary of transactions with affiliates and other related parties is shown below (in millions):


For the year ended December 31,	2013		2012		2011
Sales to affiliates	$	145.1	$	93.1	$	96.2
Purchases from affiliates		41.5		141.9		134.0
Management and other fees for services provided to affiliates		22.3		23.0		13.8
Dividends received from affiliates		17.6		14.4		43.6

Debt (Tables)

12 Months Ended

Dec. 31, 2013

Summary of Long-Term Debt and Related Weighted Average Interest Rates

A summary of long-term debt and the related weighted average interest rates is shown below (in millions):


December 31,	2013					2012
Debt Instrument	Long-Term Debt		Weighted Average Interest Rate			Long-Term Debt		Weighted Average Interest Rate
7.875% Senior Notes due 2018	$	278.8		8.00	%	$	313.4		8.00	%
8.125% Senior Notes due 2020		278.3		8.25	%		312.9		8.25	%
4.75% Senior Notes due 2023		500.0		4.75	%		—		N/A

Long-term debt	$	1,057.1				$	626.3

Redemption Prices


Twelve-Month Period Commencing March 15,	2018 Notes			2020 Notes
2014		103.938	%		N/A
2015		101.969	%		104.063	%
2016		100.0	%		102.708	%
2017		100.0	%		101.354	%
2018 and thereafter		100.0	%		100.0	%

Scheduled Maturities of Long-Term Debt

As of December 31, 2013, scheduled maturities of long-term debt for the five succeeding years are shown below (in millions):


Year	Maturities
2018	$	280.0

4.75% Senior Notes due 2023

Redemption Prices

The Company may redeem the 2023 Notes, in whole or in part, on or after January 15, 2018, at the redemption prices set forth below, plus accrued and unpaid interest to the redemption date.


Twelve-Month Period Commencing January 15,	2023 Notes
2018		102.375	%
2019		101.583	%
2020		100.792	%
2021 and thereafter		100.0	%

- Definition

Tabular disclosure of long-debt instruments or arrangements, including identification, terms, features, collateral requirements and other information necessary to a fair presentation. These are debt arrangements that originally required repayment more than twelve months after issuance or greater than the normal operating cycle of the entity, if longer.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 210
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SX 210.5-02.22)
-URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 505
-SubTopic 10
-Section 50
-Paragraph 3
-URI http://asc.fasb.org/extlink&oid=6928386&loc=d3e21475-112644

Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 942
-SubTopic 470
-Section 50
-Paragraph 3
-URI http://asc.fasb.org/extlink&oid=6479336&loc=d3e64711-112823

Reference 4: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 235
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SX 210.4-08.(e),(f))
-URI http://asc.fasb.org/extlink&oid=26873400&loc=d3e23780-122690

Reference 5: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 835
-SubTopic 30
-Section 55
-Paragraph 8
-URI http://asc.fasb.org/extlink&oid=6584090&loc=d3e28878-108400

Reference 6: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 505
-SubTopic 10
-Section 50
-Paragraph 8
-URI http://asc.fasb.org/extlink&oid=6928386&loc=d3e21538-112644

Reference 7: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 505
-SubTopic 10
-Section 50
-Paragraph 6
-URI http://asc.fasb.org/extlink&oid=6928386&loc=d3e21506-112644

Reference 8: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 835
-SubTopic 30
-Section 45
-Paragraph 1A
-URI http://asc.fasb.org/extlink&oid=6451184&loc=d3e28541-108399

Reference 9: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 835
-SubTopic 30
-Section 45
-Paragraph 2
-URI http://asc.fasb.org/extlink&oid=6451184&loc=d3e28551-108399

Reference 10: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 505
-SubTopic 10
-Section 50
-Paragraph 7
-URI http://asc.fasb.org/extlink&oid=6928386&loc=d3e21521-112644

Reference 11: http://www.xbrl.org/2003/role/presentationRef
-Publisher SEC
-Name Regulation S-X (SX)
-Number 210
-Section 02
-Paragraph 22
-Article 5

+ Details

Income Taxes (Tables)

12 Months Ended

Dec. 31, 2013

Income Tax Disclosure [Abstract]

Summary of Consolidated Income Before Provision (Benefit) for Income Taxes and Equity in Net Income of Affiliates and Components of Provision (Benefit) for Income Taxes


For the year ended December 31,	2013			2012			2011
Consolidated income before provision (benefit) for income taxes and equity in net income of affiliates:
Domestic	$	218.5		$	289.3		$	257.4
Foreign		391.6			359.6			358.3

	$	610.1		$	648.9		$	615.7

Domestic provision (benefit) for income taxes:
Current provision (benefit)	$	16.8		$	(4.1	)	$	17.6
Deferred provision (benefit)		64.9			(720.8	)		4.6

Total domestic provision (benefit)		81.7			(724.9	)		22.2

Foreign provision for income taxes:
Current provision		130.5			59.8			100.6
Deferred provision (benefit)		(19.5	)		27.1			(54.0	)

Total foreign provision		111.0			86.9			46.6

Provision (benefit) for income taxes	$	192.7		$	(638.0	)	$	68.8

Summary of Difference Between Provision (Benefit) for Income Taxes Calculated at United States Federal Statutory Income Tax Rate and Consolidated Provision (Benefit) for Income Taxes


For the year ended December 31,	2013			2012			2011
Consolidated income before provision (benefit) for income taxes and equity in net income of affiliates multiplied by the United States federal statutory income tax rate	$	213.5		$	227.1		$	215.5
Differences in income taxes on foreign earnings, losses and remittances		(38.7	)		1.8			(37.4	)
Valuation allowance adjustments		0.2			(764.5	)		(60.8	)
Tax credits		(16.4	)		(43.5	)		(30.7	)
Tax audits and assessments		2.7			(48.7	)		17.6
Increase in tax loss carryforwards ⁽¹⁾		—			—			(22.4	)
Increase in valuation allowance related to tax loss carryforwards ⁽¹⁾		—			—			22.4
Other		31.4			(10.2	)		(35.4	)

Provision (benefit) for income taxes	$	192.7		$	(638.0	)	$	68.8

(1)	Represents the increase in tax loss carryforwards resulting from an international restructuring transaction, which is subject to a full valuation allowance as it is not more likely than not that the deferred tax assets will be realized.

Summary of Components of Net Deferred Income Tax Asset


December 31,	2013			2012
Deferred income tax assets:
Tax loss carryforwards	$	690.5		$	708.3
Tax credit carryforwards		437.2			412.8
Retirement benefit plans		74.3			156.6
Accrued liabilities		133.9			115.8
Self-insurance reserves		9.5			11.3
Current asset basis differences		38.8			30.3
Long-term asset basis differences		(64.5	)		(18.0	)
Deferred compensation		40.9			33.7
Recoverable customer engineering, development and tooling		(22.2	)		(11.4	)
Undistributed earnings of foreign subsidiaries		(54.3	)		(53.8	)
Derivative instruments and hedging		(1.6	)		(7.0	)
Other		(0.8	)		(0.7	)

		1,281.7			1,377.9
Valuation allowance		(642.6	)		(628.2	)

Net deferred income tax asset	$	639.1		$	749.7

Classification of Net Deferred Income Tax Asset

The classification of the net deferred income tax asset is shown below (in millions):


December 31,	2013			2012
Deferred income tax assets:
Current	$	187.4		$	166.0
Long-term		535.9			675.6
Deferred income tax liabilities:
Current		(23.1	)		(19.1	)
Long-term		(61.1	)		(72.8	)

Net deferred income tax asset	$	639.1		$	749.7

Summary of Changes in Gross Unrecognized Tax Benefits

A summary of the changes in gross unrecognized tax benefits is shown below (in millions):


For the year ended December 31,	2013			2012			2011
Balance at beginning of period	$	34.4		$	49.4		$	36.2
Additions based on tax positions related to current year		5.0			5.2			13.8
Additions (reductions) based on tax positions related to prior years		14.3			(18.5	)		4.4
Settlements		(6.7	)		—			—
Statute expirations		(0.8	)		(1.8	)		(2.6	)
Foreign currency translation		(1.0	)		0.1			(2.4	)

Balance at end of period	$	45.2		$	34.4		$	49.4

Pension and Other Postretirement Benefit Plans (Tables)

12 Months Ended

Dec. 31, 2013

Change in Benefit Obligation

A reconciliation of the change in benefit obligation and the change in plan assets for the years ended December 31, 2013 and 2012, is shown below (in millions):


	Pension												Other Postretirement
	December 31, 2013						December 31, 2012						December 31, 2013						December 31, 2012
	U.S.			Foreign			U.S.			Foreign			U.S.			Foreign			U.S.			Foreign
Change in benefit obligation:
Benefit obligation at beginning of period	$	656.3		$	509.2		$	533.9		$	416.1		$	102.0		$	73.8		$	113.0		$	70.9
Service cost		2.9			10.2			3.2			9.6			0.1			1.1			0.5			1.0
Interest cost		26.2			20.7			25.4			21.0			3.6			2.0			4.4			3.2
Amendments and settlements		—			(13.8	)		—			—			—			(25.5	)		(3.2	)		(3.3	)
Actuarial (gain) loss		(79.9	)		(24.3	)		28.9			14.2			(8.4	)		(2.5	)		(6.9	)		1.5
Benefits paid		(18.8	)		(22.8	)		(22.2	)		(21.6	)		(5.7	)		(2.4	)		(5.8	)		(1.9	)
Acquisition and other		—			—			87.1			55.5			—			—			—			—
Special termination benefits		—			0.1			—			—			—			0.8			—			0.3
Translation adjustment		—			(19.8	)		—			14.4			—			(4.9	)		—			2.1

Benefit obligation at end of period	$	586.7		$	459.5		$	656.3		$	509.2		$	91.6		$	42.4		$	102.0		$	73.8

Change in Plan Assets


	Pension												Other Postretirement
	December 31, 2013						December 31, 2012						December 31, 2013						December 31, 2012
	U.S.			Foreign			U.S.			Foreign			U.S.			Foreign			U.S.			Foreign
Change in plan assets:
Fair value of plan assets at beginning of period	$	417.6		$	390.6		$	329.9		$	314.0		$	—		$	—		$	—		$	—
Acquisition and other		—			—			46.8			37.8			—			—			—			—
Actual return on plan assets		79.1			57.6			46.3			31.2			—			—			—			—
Employer contributions		25.6			27.4			16.8			18.0			5.7			2.4			5.8			1.9
Benefits paid		(18.8	)		(22.8	)		(22.2	)		(21.6	)		(5.7	)		(2.4	)		(5.8	)		(1.9	)
Settlements		—			(13.8	)		—			—			—			—			—			—
Translation adjustment		—			(22.0	)		—			11.2			—			—			—			—

Fair value of plan assets at end of period	$	503.5		$	417.0		$	417.6		$	390.6		$	—		$	—		$	—		$	—

Funded status	$	(83.2	)	$	(42.5	)	$	(238.7	)	$	(118.6	)	$	(91.6	)	$	(42.4	)	$	(102.0	)	$	(73.8	)

Amounts Recognized in Consolidated Balance Sheet


	Pension												Other Postretirement
	December 31, 2013						December 31, 2012						December 31, 2013						December 31, 2012
	U.S.			Foreign			U.S.			Foreign			U.S.			Foreign			U.S.			Foreign
Amounts recognized in the consolidated balance sheet:
Other long-term assets	$	0.3		$	62.7		$	—		$	7.2		$	—		$	—		$	—		$	—
Accrued liabilities		(2.3	)		(3.5	)		(1.7	)		(3.3	)		(6.9	)		(2.3	)		(6.8	)		(2.9	)
Other long-term liabilities		(81.2	)		(101.7	)		(237.0	)		(122.5	)		(84.7	)		(40.1	)		(95.2	)		(70.9	)

Amounts Recognized in Comprehensive Income (Loss)

Pretax amounts recognized in other comprehensive income (loss) for the years ended December 31, 2013 and 2012, are shown below (in millions):


	Pension										Other Postretirement
	December 31, 2013				December 31, 2012						December 31, 2013						December 31, 2012
	U.S.		Foreign		U.S.			Foreign			U.S.			Foreign			U.S.			Foreign
Actuarial gains (losses) recognized:
Reclassification adjustments	$	4.1	$	8.9	$	4.5		$	5.8		$	(0.1	)	$	2.9		$	(1.8	)	$	0.3
Actuarial gain (loss) arising during the period		126.6		55.9		(11.0	)		(14.3	)		8.4			2.5			6.9			(1.5	)
Prior service (cost) credit recognized:
Reclassification adjustments		—		—		—			—			—			(0.4	)		(3.2	)		(0.2	)
Prior service credit arising during the period		—		—		—			—			—			—			3.2			3.3
Translation adjustment		—		6.6		—			(3.1	)		—			0.5			—			(0.3	)

	$	130.7	$	71.4	$	(6.5	)	$	(11.6	)	$	8.3		$	5.5		$	5.1		$	1.6

Amounts Recorded in Accumulated Other Comprehensive Loss Not Yet Recognized in Net Periodic Benefit Cost

Pretax amounts recorded in accumulated other comprehensive loss not yet recognized in net periodic benefit cost as of December 31, 2013 and 2012, are shown below (in millions):


	Pension												Other Postretirement
	December 31, 2013						December 31, 2012						December 31, 2013					December 31, 2012
	U.S.			Foreign			U.S.			Foreign			U.S.		Foreign			U.S.			Foreign
Net unrecognized actuarial gain (loss)	$	(14.2	)	$	(50.1	)	$	(144.9	)	$	(121.5	)	$	4.4	$	(4.9	)	$	(3.9	)	$	(11.0	)
Prior service credit		—			—			—			—			—		2.5			—			3.1

	$	(14.2	)	$	(50.1	)	$	(144.9	)	$	(121.5	)	$	4.4	$	(2.4	)	$	(3.9	)	$	(7.9	)

Amounts Recorded in Accumulated Other Comprehensive Loss That Are Expected To Be Recognized As Components of Net Periodic Benefit Cost in Next Fiscal Year


	Pension					Other Postretirement
	U.S.		Foreign			U.S.		Foreign
Net unrecognized actuarial gain (loss)	$	0.3	$	(1.3	)	$	0.7	$	(0.1	)
Prior service credit		—		—			—		0.4

	$	0.3	$	(1.3	)	$	0.7	$	0.3

Pension Plan Assets by Asset Category

The Company’s pension plan assets by asset category are shown below (in millions). Pension plan assets for the foreign plans relate to the Company’s pension plans in Canada and the United Kingdom.


December 31,	2013		2012
Equity securities:
Domestic plans	$	321.2	$	245.2
Foreign plans		237.4		215.9
Debt securities:
Domestic plans		114.6		118.4
Foreign plans		125.7		136.4
Alternative investments:
Domestic plans		51.0		45.1
Foreign plans		31.5		28.1
Cash and other:
Domestic plans		16.7		8.9
Foreign plans		22.4		10.2

Expected Future Benefit Payments


	Pension				Other Postretirement
Year	U.S.		Foreign		U.S.		Foreign
2014		22.6		19.3		6.9		2.3
2015		23.7		19.0		7.0		1.4
2016		24.9		19.4		7.1		1.4
2017		25.8		20.2		7.0		1.5
2018		26.3		20.5		6.9		1.6
Five years thereafter		154.4		118.0		33.1		10.1

Pension Protection Act
Zone Status

Contributions to Multiemployer Pension Plans

Employer Identification Number

December 31,
2013
Certification

December 31,
2012
Certification

FIP/RP
Pending or
Implemented

Surcharge

Year Ended
December 31,
2013

Year Ended
December 31,
2012

Year Ended
December 31,
2011

516099782-001

Unavailable ⁽¹⁾

0.4

0.5

⁽³⁾

13-6130178

Unavailable ⁽²⁾

Yes

0.2

0.1

—

(1)	As of December 31, 2012, the date of the most recent plan financial statements provided, total plan assets exceeded the plan accumulated benefit obligation.

(2)	As of December 31, 2011, the date of the most recent plan financial statements provided, total plan assets were less than 65% of the plan accumulated benefit obligation.

(3)	Contributions made by the Company represent more than 5% of total contributions.

Benefit Obligation

Weighted Average Actuarial Assumptions Used

The weighted average actuarial assumptions used in determining the benefit obligations are shown below:


	Pension						Other Postretirement
December 31,	2013			2012			2013			2012
Discount rate:
Domestic plans		5.0	%		4.1	%		4.5	%		3.7	%
Foreign plans		4.6	%		4.3	%		5.0	%		4.4	%
Rate of compensation increase:
Foreign plans		4.1	%		4.2	%		N/A			N/A

Net Periodic Benefit Cost

Weighted Average Actuarial Assumptions Used

The weighted average actuarial assumptions used in determining the net periodic benefit cost are shown below:


For the year ended December 31,	2013			2012			2011
Pension
Discount rate:
Domestic plans		4.1	%		4.5	%		5.5	%
Foreign plans		4.3	%		4.8	%		5.2	%
Expected return on plan assets:
Domestic plans		8.0	%		8.0	%		8.0	%
Foreign plans		6.7	%		6.7	%		6.9	%
Rate of compensation increase:
Foreign plans		4.8	%		5.2	%		3.6	%
Other postretirement
Discount rate:
Domestic plans		3.7	%		4.0	%		5.0	%
Foreign plans		4.4	%		4.5	%		5.6	%

Pension Plans, Defined Benefit

Components of Net Periodic Benefit Cost

The components of the Company’s net periodic pension benefit cost are shown below (in millions):


	Year Ended December 31,
Pension	2013						2012						2011
	U.S.			Foreign			U.S			Foreign			U.S.			Foreign
Service cost	$	2.9		$	10.2		$	3.2		$	9.6		$	2.9		$	6.6
Interest cost		26.2			20.7			25.4			21.0			23.4			24.3
Expected return on plan assets		(32.4	)		(25.1	)		(28.4	)		(23.1	)		(26.2	)		(30.3	)
Amortization of actuarial loss		4.1			6.4			3.9			5.8			—			0.3
Settlement (gain) loss		—			2.5			0.6			—			(0.1	)		17.1

Net periodic benefit cost	$	0.8		$	14.7		$	4.7		$	13.3		$	—		$	18.0

Other Postretirement Benefit Plans, Defined Benefit

Components of Net Periodic Benefit Cost

The components of the Company’s net periodic other postretirement benefit cost (credit) are shown below (in millions):


	Year Ended December 31,
Other Postretirement	2013						2012						2011
	U.S.			Foreign			U.S			Foreign			U.S.		Foreign
Service cost	$	0.1		$	1.1		$	0.5		$	1.0		$	0.4	$	1.1
Interest cost		3.6			2.0			4.4			3.2			5.4		3.8
Amortization of actuarial (gain) loss		(0.1	)		0.3			0.3			0.3			0.3		0.1
Amortization of prior service credit		—			(0.4	)		—			(0.2	)		—		—
Special termination benefits		—			0.7			—			0.4			—		0.1
Settlement gain		—			(5.9	)		(5.4	)		—			—		—

Net periodic benefit cost (credit)	$	3.6		$	(2.2	)	$	(0.2	)	$	4.7		$	6.1	$	5.1

Stock-Based Compensation (Tables)

12 Months Ended

Dec. 31, 2013

Disclosure Of Compensation Related Costs Sharebased Payments [Abstract]

Stock Option, Performance Share and Restricted Stock Unit

A summary of restricted stock unit and performance share transactions for the year ended December 31, 2013, is shown below:


	Restricted Stock Units			Performance Shares
Outstanding as of December 31, 2012		669,459			2,190,778
Granted		320,318			1,327,478
Distributed (vested)		(207,468	)		—
Cancelled		(20,886	)		(188,038	)

Outstanding as of December 31, 2013 ⁽¹⁾		761,423			3,330,218

Vested or expected to vest as of December 31, 2013		761,423			2,258,631

(1)	Outstanding performance shares are reflected at the maximum possible payout that may be earned during the relevant performance periods.

Commitments and Contingencies (Tables)

12 Months Ended

Dec. 31, 2013

Commitments And Contingencies Disclosure [Abstract]

Summary of Changes in Reserves for Product Liability and Warranty Claims

A summary of the changes in reserves for product liability and warranty claims for each of the periods in the two years ended December 31, 2013, is shown below (in millions):


Balance as of January 1, 2012	$	23.4
Expense, net, including changes in estimates		5.3
Settlements		(7.3	)
Foreign currency translation and other		1.3

Balance as of December 31, 2012	$	22.7
Expense, net, including changes in estimates		15.2
Settlements		(9.1	)
Foreign currency translation and other		(0.5	)

Balance as of December 31, 2013	$	28.3

Summary of Leases Commitments

A summary of lease commitments as of December 31, 2013, under non-cancelable operating leases with terms exceeding one year is shown below (in millions):


2014		90.1
2015		68.8
2016		59.1
2017		52.3
2018		45.8
2019 and thereafter		74.3

Total	$	390.4

Segment Reporting (Tables)

12 Months Ended

Dec. 31, 2013

Segment Reporting [Abstract]

Summary of Segment Financial Information

A summary of revenues from external customers and other financial information by reportable operating segment is shown below (in millions):


	Year Ended December 31, 2013
	Seating		Electrical		Other			Consolidated
Revenues from external customers	$	12,018.1	$	4,215.9	$	—		$	16,234.0
Segment earnings ⁽¹⁾		576.9		414.3		(254.6	)		736.6
Depreciation and amortization		181.3		96.4		7.8			285.5
Capital expenditures		288.5		163.4		8.7			460.6
Total assets		4,640.0		1,658.3		2,032.6			8,330.9


	Year Ended December 31, 2012
	Seating		Electrical		Other			Consolidated
Revenues from external customers	$	11,029.6	$	3,537.4	$	—		$	14,567.0
Segment earnings ⁽¹⁾		661.7		254.9		(211.4	)		705.2
Depreciation and amortization		152.6		78.4		8.5			239.5
Capital expenditures		290.7		158.1		9.5			458.3
Total assets		4,341.9		1,432.2		2,420.0			8,194.1


	Year Ended December 31, 2011
	Seating		Electrical		Other			Consolidated
Revenues from external customers	$	10,943.0	$	3,213.5	$	—		$	14,156.5
Segment earnings ⁽¹⁾		703.7		185.1		(209.2	)		679.6
Depreciation and amortization		146.5		92.3		7.5			246.3
Capital expenditures		184.0		139.4		6.1			329.5
Total assets		3,697.9		1,255.0		2,058.0			7,010.9

(1)	See definition in Note 2, “Summary of Significant Accounting Policies — Segment Reporting.”

Reconciliation of Consolidated Segment Earnings to Consolidated Income Before Provision for Income Taxes

A reconciliation of segment earnings to consolidated income before provision (benefit) for income taxes and equity in net income of affiliates is shown below (in millions):


For the year ended December 31,	2013			2012			2011
Segment earnings	$	991.2		$	916.6		$	888.8
Corporate and regional headquarters and elimination of intercompany activity (“Other”)		(254.6	)		(211.4	)		(209.2	)

Consolidated income before interest, other expense, provision (benefit) for income taxes and equity in net income of affiliates		736.6			705.2			679.6
Interest expense		68.4			49.9			39.7
Other expense, net		58.1			6.4			24.2

Consolidated income before provision (benefit) for income taxes and equity in net income of affiliates	$	610.1		$	648.9		$	615.7

Revenues From External Customers and Tangible Long-lived Assets for Each of Geographic Areas in Which Company Operates

Revenues from external customers and tangible long-lived assets for each of the geographic areas in which the Company operates is shown below (in millions):


For the year ended December 31,	2013		2012		2011
Revenues from external customers:
United States	$	3,046.0	$	2,891.4	$	2,542.2
Germany		2,204.6		2,142.4		2,522.5
Mexico		2,225.9		1,991.8		1,659.0
China		1,842.9		1,467.6		1,363.0
Other countries		6,914.6		6,073.8		6,069.8

Total	$	16,234.0	$	14,567.0	$	14,156.5


December 31,	2013		2012
Tangible long-lived assets:
United States	$	246.1	$	213.4
Germany		150.8		151.5
Mexico		271.8		236.7
China		170.6		131.8
Other countries		747.9		669.7

Total	$	1,587.2	$	1,403.1

Summary of Percentage of Revenues from Major Customers

The following is a summary of the percentage of revenues from major customers:


For the year ended December 31,	2013			2012			2011
Ford		21.9	%		19.8	%		19.4	%
General Motors		21.9			21.1			18.8
BMW		10.0			10.6			11.6

Financial Instruments (Tables)

12 Months Ended

Dec. 31, 2013

Fair Value of Outstanding Foreign Currency Derivative Contracts and Related Classification

The fair value of outstanding foreign currency derivative contracts and the related classification in the accompanying consolidated balance sheets are shown below (in millions):


December 31,	2013			2012
Contracts qualifying for hedge accounting:
Other current assets	$	12.4		$	22.3
Other long-term assets		0.7			0.5
Other current liabilities		(6.5	)		(2.8	)
Other long-term liabilities		(0.1	)		(0.1	)

		6.5			19.9

Contracts not qualifying for hedge accounting:
Other current assets		0.4			0.1
Other current liabilities		(0.5	)		(0.1	)

		(0.1	)		—

	$	6.4		$	19.9

Fair Value Measurements and Related Valuation Techniques and Fair Value Hierarchy Level

Fair value measurements and the related valuation techniques and fair value hierarchy level for the Company’s assets and liabilities measured or disclosed at fair value on a recurring basis as of December 31, 2013 and 2012, are shown below (in millions):


December 31, 2013
	Frequency	Asset		Valuation Technique	Level 1		Level 2		Level 3
Foreign currency derivative contracts	Recurring	$	6.4	Market/Income	$	—	$	6.4	$	—


December 31, 2012
	Frequency	Asset		Valuation Technique	Level 1		Level 2		Level 3
Foreign currency derivative contracts	Recurring	$	19.9	Market/Income	$	—	$	19.9	$	—

Foreign Exchange Contract

Pretax Amounts Related to Derivative Contracts

Pretax amounts related to foreign currency derivative contracts that were recognized in and reclassified from accumulated other comprehensive loss are shown below (in millions):


For the year ended December 31,	2013			2012		2011
Contracts qualifying for hedge accounting:
Gains (losses) recognized in accumulated other comprehensive loss	$	18.8		$	55.8	$	(50.4	)
(Gains) losses reclassified from accumulated other comprehensive loss		(32.2	)		3.2		12.6

Other comprehensive income (loss)	$	(13.4	)	$	59.0	$	(37.8	)

Commodity Contract

Pretax Amounts Related to Derivative Contracts

Pretax amounts related to commodity swap contracts that were recognized in and reclassified from accumulated other comprehensive loss are shown below (in millions):


For the year ended December 31,	2012		2011
Contracts qualifying for hedge accounting:
Gains (losses) recognized in accumulated other comprehensive loss	$	0.1	$	(0.5	)
Losses reclassified from accumulated other comprehensive loss		0.2		0.2

Other comprehensive income (loss)	$	0.3	$	(0.3	)

Quarterly Financial Data (Tables)

12 Months Ended

Dec. 31, 2013

Quarterly Financial Information Disclosure [Abstract]

Quarterly Financial Data

Quarterly Financial Data (unaudited)

(In millions, except per share data)


	Thirteen Weeks Ended
	March 30, 2013		June 29, 2013		September 28, 2013		December 31, 2013
Net sales	$	3,947.1	$	4,113.1	$	3,917.7	$	4,256.1
Gross profit		312.4		337.7		330.2		319.4
Consolidated net income		116.9		142.3		116.7		79.9
Net income attributable to Lear		108.5		137.3		112.8		72.8
Basic net income per share attributable to Lear		1.14		1.62		1.40		0.90
Diluted net income per share attributable to Lear		1.13		1.60		1.38		0.88


	Thirteen Weeks Ended
	March 31, 2012		June 30, 2012		September 29, 2012		December 31, 2012
Net sales	$	3,644.0	$	3,665.0	$	3,538.6	$	3,719.4
Gross profit		309.8		314.6		291.3		301.8
Consolidated net income		144.4		154.6		128.1		890.1
Net income attributable to Lear		134.1		145.4		121.4		881.9
Basic net income per share attributable to Lear		1.34		1.47		1.25		9.12
Diluted net income per share attributable to Lear		1.32		1.45		1.23		9.00

Supplemental Guarantor Consolidating Financial Statements (Tables)

12 Months Ended

Dec. 31, 2013

Text Block [Abstract]

Schedule of Condensed Balance Sheet


December 31, 2013
	Lear		Guarantors		Non- guarantors		Eliminations			Consolidated
	(in millions)
Assets
Current Assets:
Cash and cash equivalents	$	343.5	$	0.1	$	794.1	$	—		$	1,137.7
Accounts receivable		41.2		349.7		1,887.4		—			2,278.3
Inventories		4.8		297.9		516.0		—			818.7
Other		147.7		77.3		462.8		—			687.8

Total current assets		537.2		725.0		3,660.3		—			4,922.5

Long-Term Assets:
Property, plant and equipment, net		95.5		316.0		1,175.7		—			1,587.2
Goodwill		23.5		401.0		332.7		—			757.2
Investments in subsidiaries		1,802.4		1,878.5		—		(3,680.9	)		—
Intercompany accounts, net		1,373.1		—		—		(1,373.1	)		—
Other		591.5		71.5		401.0		—			1,064.0

Total long-term assets		3,886.0		2,667.0		1,909.4		(5,054.0	)		3,408.4

Total assets	$	4,423.2	$	3,392.0	$	5,569.7	$	(5,054.0	)	$	8,330.9


Liabilities and Equity
Current Liabilities:
Accounts payable and drafts	$	73.8	$	582.4	$	1,782.5	$	—		$	2,438.7
Accrued liabilities		127.9		156.1		856.4		—			1,140.4

Total current liabilities		201.7		738.5		2,638.9		—			3,579.1

Long-Term Liabilities:
Long-term debt		1,057.1		—		—		—			1,057.1
Intercompany accounts, net		—		515.2		857.9		(1,373.1	)		—
Other		118.5		143.0		283.7		—			545.2

Total long-term liabilities		1,175.6		658.2		1,141.6		(1,373.1	)		1,602.3

Equity:
Lear Corporation stockholders’ equity		3,045.9		1,995.3		1,685.6		(3,680.9	)		3,045.9
Noncontrolling interests		—		—		103.6		—			103.6

Equity		3,045.9		1,995.3		1,789.2		(3,680.9	)		3,149.5

Total liabilities and equity	$	4,423.2	$	3,392.0	$	5,569.7	$	(5,054.0	)	$	8,330.9


December 31, 2012
	Lear		Guarantors		Non- guarantors		Eliminations			Consolidated
	(in millions)
Assets
Current Assets:
Cash and cash equivalents	$	481.4	$	0.1	$	920.7	$	—		$	1,402.2
Accounts receivable		47.7		358.4		1,634.6		—			2,040.7
Inventories		5.2		264.3		457.6		—			727.1
Other		162.9		70.2		470.4		—			703.5

Total current assets		697.2		693.0		3,483.3		—			4,873.5

Long-Term Assets:
Property, plant and equipment, net		91.5		273.3		1,038.3		—			1,403.1
Goodwill		23.5		400.8		322.2		—			746.5
Investments in subsidiaries		1,494.7		1,504.2		—		(2,998.9	)		—
Intercompany accounts, net		1,471.3		—		—		(1,471.3	)		—
Other		769.9		67.5		333.6		—			1,171.0

Total long-term assets		3,850.9		2,245.8		1,694.1		(4,470.2	)		3,320.6

Total assets	$	4,548.1	$	2,938.8	$	5,177.4	$	(4,470.2	)	$	8,194.1


Liabilities and Equity
Current Liabilities:
Accounts payable and drafts	$	114.3	$	555.2	$	1,563.5	$	—		$	2,233.0
Accrued liabilities		124.7		192.8		666.4		—			983.9

Total current liabilities		239.0		748.0		2,229.9		—			3,216.9

Long-Term Liabilities:
Long-term debt		626.3		—		—		—			626.3
Intercompany accounts, net		—		447.6		1,023.7		(1,471.3	)		—
Other		195.7		179.5		363.5		—			738.7

Total long-term liabilities		822.0		627.1		1,387.2		(1,471.3	)		1,365.0

Equity:
Lear Corporation stockholders’ equity		3,487.1		1,563.7		1,435.2		(2,998.9	)		3,487.1
Noncontrolling interests		—		—		125.1		—			125.1

Equity		3,487.1		1,563.7		1,560.3		(2,998.9	)		3,612.2

Total liabilities and equity	$	4,548.1	$	2,938.8	$	5,177.4	$	(4,470.2	)	$	8,194.1

Schedule of Condensed Income Statement

Year Ended December 31, 2013
	Lear			Guarantors			Non- Guarantors			Eliminations			Consolidated
	(in millions)
Net sales	$	449.0		$	6,261.1		$	14,042.2		$	(4,518.3	)	$	16,234.0
Cost of sales		573.4			5,699.7			13,179.5			(4,518.3	)		14,934.3
Selling, general and administrative expenses		170.1			61.9			296.7			—			528.7
Intercompany operating (income) expense, net		(283.9	)		180.9			103.0			—			—
Amortization of intangible assets		1.7			4.7			28.0			—			34.4
Interest expense		52.0			19.3			(2.9	)		—			68.4
Other expense, net		6.5			7.6			44.0			—			58.1


Consolidated income (loss) before provision (benefit) for income taxes and equity in net income of affiliates and subsidiaries		(70.8	)		287.0			393.9			—			610.1
Provision (benefit) for income taxes		(33.9	)		113.6			113.0			—			192.7
Equity in net income of affiliates		0.7			(2.0	)		(37.1	)		—			(38.4	)
Equity in net income of subsidiaries		(469.0	)		(144.4	)		—			613.4			—


Consolidated net income		431.4			319.8			318.0			(613.4	)		455.8
Less: Net income attributable to noncontrolling interests		—			—			24.4			—			24.4


Net income attributable to Lear	$	431.4		$	319.8		$	293.6		$	(613.4	)	$	431.4


Consolidated comprehensive income	$	566.1		$	347.0		$	379.0		$	(700.1	)	$	592.0
Less: Comprehensive income attributable to noncontrolling interests		—			—			25.9			—			25.9


Comprehensive income attributable to Lear	$	566.1		$	347.0		$	353.1		$	(700.1	)	$	566.1


Year Ended December 31, 2012
	Lear			Guarantors			Non- Guarantors			Eliminations			Consolidated
	(in millions)
Net sales	$	483.7		$	5,850.1		$	12,484.6		$	(4,251.4	)	$	14,567.0
Cost of sales		555.6			5,295.3			11,750.0			(4,251.4	)		13,349.5
Selling, general and administrative expenses		213.8			38.0			227.5			—			479.3
Intercompany operating (income) expense, net		(247.9	)		118.3			129.6			—			—
Amortization of intangible assets		1.7			2.8			28.5			—			33.0
Interest expense		2.3			21.8			25.8			—			49.9
Other expense, net		2.9			2.4			1.1			—			6.4


Consolidated income (loss) before provision (benefit) for income taxes and equity in net income of affiliates and subsidiaries		(44.7	)		371.5			322.1			—			648.9
Provision (benefit) for income taxes		(724.5	)		(0.5	)		87.0			—			(638.0	)
Equity in net income of affiliates		(6.1	)		(3.6	)		(20.6	)		—			(30.3	)
Equity in net income of subsidiaries		(596.9	)		(182.6	)		—			779.5			—


Consolidated net income		1,282.8			558.2			255.7			(779.5	)		1,317.2
Less: Net income attributable to noncontrolling interests		—			—			34.4			—			34.4


Net income attributable to Lear	$	1,282.8		$	558.2		$	221.3		$	(779.5	)	$	1,282.8


Consolidated comprehensive income	$	1,314.0		$	607.8		$	259.1		$	(831.3	)	$	1,349.6
Less: Comprehensive income attributable to noncontrolling interests		—			—			35.6			—			35.6


Comprehensive income attributable to Lear	$	1,314.0		$	607.8		$	223.5		$	(831.3	)	$	1,314.0


Year Ended December 31, 2011
	Lear			Guarantors			Non- guarantors			Eliminations			Consolidated
	(in millions)
Net sales	$	389.5		$	5,231.9		$	12,668.7		$	(4,133.6	)	$	14,156.5
Cost of sales		489.0			4,764.2			11,843.7			(4,133.6	)		12,963.3
Selling, general and administrative expenses		189.7			12.8			283.1			—			485.6
Intercompany operating (income) expense, net		(390.8	)		206.2			184.6			—			—
Amortization of intangible assets		1.7			—			26.3			—			28.0
Interest expense		—			24.5			15.2			—			39.7
Other expense, net		3.4			15.3			5.5			—			24.2


Consolidated income (loss) before provision (benefit) for income taxes and equity in net income of affiliates and subsidiaries		96.5			208.9			310.3			—			615.7
Provision (benefit) for income taxes		17.0			4.7			47.1			—			68.8
Equity in net income of affiliates		1.1			(3.0	)		(21.6	)		—			(23.5	)
Equity in net income of subsidiaries		(462.3	)		(257.6	)		—			719.9			—


Consolidated net income		540.7			464.8			284.8			(719.9	)		570.4
Less: Net income attributable to noncontrolling interests		—			—			29.7			—			29.7


Net income attributable to Lear	$	540.7		$	464.8		$	255.1		$	(719.9	)	$	540.7


Consolidated comprehensive income	$	286.7		$	383.8		$	179.9		$	(531.5	)	$	318.9
Less: Comprehensive income attributable to noncontrolling interests		—			—			32.2			—			32.2


Comprehensive income attributable to Lear	$	286.7		$	383.8		$	147.7		$	(531.5	)	$	286.7

Schedule of Condensed Cash Flow Statement

Year Ended December 31, 2013
	Lear			Guarantors			Non- guarantors			Eliminations		Consolidated
	(in millions)
Net Cash Provided by Operating Activities	$	135.2		$	189.7		$	495.2		$	—	$	820.1


Cash Flows from Investing Activities:
Additions to property, plant and equipment		(17.9	)		(110.6	)		(332.1	)		—		(460.6	)
Insurance proceeds		—			—			7.1			—		7.1
Other, net		43.0			3.8			2.8			—		49.6

Net cash used in investing activities		25.1			(106.8	)		(322.2	)		—		(403.9	)


Cash Flows from Financing Activities:
Proceeds from the issuance of senior notes		500.0			—			—			—		500.0
Repurchase of senior notes		(72.1	)		—			—			—		(72.1	)
Payment of debt issuance and other financing costs		(13.4	)		—			—			—		(13.4	)
Repurchase of common stock		(1,000.1	)		—			—					(1,000.1	)
Dividends paid to Lear Corporation stockholders		(58.4	)		—			—			—		(58.4	)
Dividends paid to noncontrolling interests		—			—			(44.0	)		—		(44.0	)
Change in intercompany accounts		349.7			(82.9	)		(266.8	)		—		—
Other, net		(3.9	)		—			(6.6	)		—		(10.5	)

Net cash used in financing activities		(298.2	)		(82.9	)		(317.4	)		—		(698.5	)


Effect of foreign currency translation		—			—			17.8			—		17.8

Net Change in Cash and Cash Equivalents		(137.9	)		—			(126.6	)		—		(264.5	)
Cash and Cash Equivalents as of Beginning of Period		481.4			0.1			920.7			—		1,402.2

Cash and Cash Equivalents as of End of Period	$	343.5		$	0.1		$	794.1		$	—	$	1,137.7


Year Ended December 31, 2012
	Lear			Guarantors			Non- guarantors			Eliminations		Consolidated
	(in millions)
Net Cash Provided by Operating Activities	$	(25.8	)	$	476.2		$	279.4		$	—	$	729.8


Cash Flows from Investing Activities:
Additions to property, plant and equipment		(11.3	)		(97.4	)		(349.6	)		—		(458.3	)
Insurance proceeds		—			—			19.2			—		19.2
Cash paid for acquisitions, net of cash acquired		(243.9	)		—			—			—		(243.9	)
Other, net		0.4			6.3			(11.6	)		—		(4.9	)

Net cash used in investing activities		(254.8	)		(91.1	)		(342.0	)		—		(687.9	)


Cash Flows from Financing Activities:
Repurchase of senior notes		(72.1	)		—			—			—		(72.1	)
Repurchase of common stock		(222.8	)		—			—			—		(222.8	)
Dividends paid to Lear Corporation stockholders		(54.6	)		—			—			—		(54.6	)
Dividends paid to noncontrolling interests		—			—			(23.1	)		—		(23.1	)
Change in intercompany accounts		297.3			(385.1	)		87.8			—		—
Other, net		(6.1	)		—			(17.4	)		—		(23.5	)

Net cash used in financing activities		(58.3	)		(385.1	)		47.3			—		(396.1	)


Effect of foreign currency translation		—			—			2.1			—		2.1

Net Change in Cash and Cash Equivalents		(338.9	)		—			(13.2	)		—		(352.1	)
Cash and Cash Equivalents as of Beginning of Period		820.3			0.1			933.9			—		1,754.3

Cash and Cash Equivalents as of End of Period	$	481.4		$	0.1		$	920.7		$	—	$	1,402.2


Year Ended December 31, 2011
	Lear			Guarantors			Non- guarantors			Eliminations		Consolidated
	(in millions)
Net Cash Provided by Operating Activities	$	180.4		$	212.4		$	397.5		$	—	$	790.3


Cash Flows from Investing Activities:
Additions to property, plant and equipment		(10.5	)		(57.8	)		(261.2	)		—		(329.5	)
Insurance proceeds		—			—			3.5			—		3.5
Cash paid for acquisitions, net of cash acquired		—			—			(8.4	)		—		(8.4	)
Other, net		23.2			1.9			6.1			—		31.2

Net cash used in investing activities		12.7			(55.9	)		(260.0	)		—		(303.2	)


Cash Flows from Financing Activities:
Payment of debt issuance and other financing costs		(4.8	)		—			—			—		(4.8	)
Other long-term debt repayments, net		—			—			(1.1	)		—		(1.1	)
Short-term repayments, net		—			—			(4.0	)		—		(4.0	)
Repurchase of common stock		(279.1	)		—			—			—		(279.1	)
Dividends paid to Lear Corporation stockholders		(51.1	)		—			—			—		(51.1	)
Dividends paid to noncontrolling interests		—			—			(18.5	)		—		(18.5	)
Change in intercompany accounts		167.1			(156.8	)		(10.3	)		—		—
Other, net		(13.7	)		—			—			—		(13.7	)

Net cash used in financing activities		(181.6	)		(156.8	)		(33.9	)		—		(372.3	)


Effect of foreign currency translation		—			—			(14.6	)		—		(14.6	)

Net Change in Cash and Cash Equivalents		11.5			(0.3	)		89.0			—		100.2
Cash and Cash Equivalents as of Beginning of Period		808.8			0.4			844.9			—		1,654.1

Cash and Cash Equivalents as of End of Period	$	820.3		$	0.1		$	933.9		$	—	$	1,754.3

Long-Term Debt of Lear and Guarantors

Long-Term Debt of Lear and the Guarantors — A summary of long-term debt of Lear and the Guarantors on a combined basis is shown below (in millions):


December 31,	2013		2012
Senior notes	$	1,057.1	$	626.3

Summary of Significant Accounting Policies - Additional information (Detail) $ in Millions	12 Months Ended
	Dec. 31, 2013 USD ($) Segment	Dec. 31, 2012 USD ($)	Dec. 31, 2011 USD ($)
Significant Accounting Policies [Line Items]
Allowance for doubtful accounts	$ 34.5	$ 35.4
Reserve of inventory	98.8	89.8
Capitalized pre-production E&D costs	202.1	201.5
Capitalized pre-production tooling costs related to customer-owned tools	233.1	164.7
Cash collected related to E&D and tooling costs	423.9	346.8
Depreciation expense	251.1	206.6	$ 218.3
Fixed asset impairment charges	11.1	6.5	2.2
New product development costs	108.4	104.3	110.7
Defined benefit plan adjustments reclassified from accumulated other comprehensive loss	15.4	5.4	17.7
Derivative instruments and hedging activities reclassified from accumulated other comprehensive loss	$ (32.2)	3.2	12.6
Reportable operating segments \| Segment	2
Maximum
Significant Accounting Policies [Line Items]
Cash equivalents maturity period	90 days
Corporate and regional headquarters and elimination of intercompany activity ("Other")
Significant Accounting Policies [Line Items]
Fixed asset impairment charges	$ 1.9	0.5	1.2
Restructuring Charges
Significant Accounting Policies [Line Items]
Fixed asset impairment charges	$ 9.2	$ 6.0	$ 1.0

Summary of Inventories (Detail) - USD ($) $ in Millions	Dec. 31, 2013	Dec. 31, 2012
Inventory Disclosure [Abstract]
Raw materials	$ 633.5	$ 582.2
Work-in-process	45.8	37.4
Finished goods	139.4	107.5
Inventories	$ 818.7	$ 727.1

Classification of Recoverable Customer Engineering, Development and Tooling Costs related to Long-Term Supply Agreements (Detail) - USD ($) $ in Millions	Dec. 31, 2013	Dec. 31, 2012
Pre Production Costs Related to Long Term Supply Arrangements [Line Items]
Recoverable customer E&D and tooling	$ 187.1	$ 196.8
Other Current Assets
Pre Production Costs Related to Long Term Supply Arrangements [Line Items]
Recoverable customer E&D and tooling	134.2	141.8
Other Long-term Assets
Pre Production Costs Related to Long Term Supply Arrangements [Line Items]
Recoverable customer E&D and tooling	$ 52.9	$ 55.0

Estimated Useful Lives of Assets (Detail)	12 Months Ended
Estimated Useful Lives of Assets (Detail)	Dec. 31, 2013
Building and improvements \| Minimum
Property, Plant and Equipment [Line Items]
Property, plant and equipment useful life	10 years
Building and improvements \| Maximum
Property, Plant and Equipment [Line Items]
Property, plant and equipment useful life	40 years
Machinery and Equipment \| Minimum
Property, Plant and Equipment [Line Items]
Property, plant and equipment useful life	5 years
Machinery and Equipment \| Maximum
Property, Plant and Equipment [Line Items]
Property, plant and equipment useful life	10 years

Summary of Property, Plant and Equipment (Detail) - USD ($) $ in Millions	Dec. 31, 2013	Dec. 31, 2012
Property Plant And Equipment [Abstract]
Land	$ 113.4	$ 114.0
Buildings and improvements	532.0	475.1
Machinery and equipment	1,645.0	1,306.6
Construction in progress	155.2	139.6
Total property, plant and equipment	2,445.6	2,035.3
Less - accumulated depreciation	(858.4)	(632.2)
Net property, plant and equipment	$ 1,587.2	$ 1,403.1

Summary of Changes in Carrying Amount of Goodwill (Detail) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012
Goodwill [Line Items]
Beginning balance	$ 746.5
Ending balance	757.2	$ 746.5
Seating
Goodwill [Line Items]
Beginning balance	746.5	628.6
Acquisition		113.9
Foreign currency translation and other	10.7	4.0
Ending balance	$ 757.2	$ 746.5

Summary of Intangible Assets (Detail) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012
Finite-Lived Intangible Assets [Line Items]
Gross Carrying Value	$ 255.8	$ 256.8
Accumulated Amortization	(126.1)	(92.5)
Net Carrying Value	$ 129.7	$ 164.3
Weighted Average Useful Life (years)	8 years 1 month 6 days	8 years
Technology
Finite-Lived Intangible Assets [Line Items]
Gross Carrying Value	$ 32.7	$ 32.2
Accumulated Amortization	(13.0)	(9.0)
Net Carrying Value	$ 19.7	$ 23.2
Weighted Average Useful Life (years)	8 years 10 months 24 days	8 years 9 months 18 days
Customer-based
Finite-Lived Intangible Assets [Line Items]
Gross Carrying Value	$ 223.1	$ 224.6
Accumulated Amortization	(113.1)	(83.5)
Net Carrying Value	$ 110.0	$ 141.1
Weighted Average Useful Life (years)	8 years	7 years 9 months 18 days

Expected Annual Amortization Expense (Detail) $ in Millions	Dec. 31, 2013 USD ($)
Finite Lived Intangible Assets Future Amortization Expense [Abstract]
2014	$ 34.1
2015	34.1
2016	29.8
2017	7.9
2018	$ 6.0

Summary of Other (Income) Expense, Net (Detail) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Other Income And Expenses [Abstract]
Other expense	$ 59.9	$ 33.9	$ 27.8
Other income	(1.8)	(27.5)	(3.6)
Other expense, net	$ 58.1	$ 6.4	$ 24.2

Summary of Information Used to Compute Basic Net Income Per Share (Detail) - USD ($) $ / shares in Units, $ in Millions	3 Months Ended								12 Months Ended
	Dec. 31, 2013	Sep. 28, 2013	Jun. 29, 2013	Mar. 30, 2013	Dec. 31, 2012	Sep. 29, 2012	Jun. 30, 2012	Mar. 31, 2012	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Earnings Per Share [Abstract]
Net income attributable to Lear	$ 72.8	$ 112.8	$ 137.3	$ 108.5	$ 881.9	$ 121.4	$ 145.4	$ 134.1	$ 431.4	$ 1,282.8	$ 540.7
Average common shares outstanding									85,094,889	98,388,228	103,750,223
Basic net income per share attributable to Lear	$ 0.90	$ 1.40	$ 1.62	$ 1.14	$ 9.12	$ 1.25	$ 1.47	$ 1.34	$ 5.07	$ 13.04	$ 5.21

- Definition

The amount of net income (loss) for the period per each share of common stock or unit outstanding during the reporting period.

+ References + Details

- Definition

The portion of profit or loss for the period, net of income taxes, which is attributable to the parent.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Glossary Net Income
-URI http://asc.fasb.org/extlink&oid=6518256

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 230
-SubTopic 10
-Section 45
-Paragraph 28
-URI http://asc.fasb.org/extlink&oid=31042434&loc=d3e3602-108585

Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 944
-SubTopic 225
-Section S99
-Paragraph 1
-Subparagraph (SX 210.7-04.19)
-URI http://asc.fasb.org/extlink&oid=6879464&loc=d3e573970-122913

Reference 4: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 260
-SubTopic 10
-Section 50
-Paragraph 1
-URI http://asc.fasb.org/extlink&oid=6371337&loc=d3e3550-109257

Reference 5: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 225
-SubTopic 10
-Section S99
-Paragraph 2
-Subparagraph (SX 210.5-03.18)
-URI http://asc.fasb.org/extlink&oid=26872669&loc=d3e20235-122688

Reference 6: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 944
-SubTopic 225
-Section S99
-Paragraph 1
-Subparagraph (SX 210.7-04.22)
-URI http://asc.fasb.org/extlink&oid=6879464&loc=d3e573970-122913

Reference 7: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Glossary Other Comprehensive Income
-URI http://asc.fasb.org/extlink&oid=6519514

Reference 8: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 220
-SubTopic 10
-Section 45
-Paragraph 6
-URI http://asc.fasb.org/extlink&oid=28358780&loc=d3e565-108580

Reference 9: http://www.xbrl.org/2003/role/presentationRef
-Publisher SEC
-Name Regulation S-X (SX)
-Number 210
-Section 03
-Paragraph 19
-Article 5

Reference 10: http://www.xbrl.org/2003/role/presentationRef
-Publisher SEC
-Name Regulation S-X (SX)
-Number 210
-Section 04
-Paragraph 20
-Article 9

+ Details

Summary of Information Used to Compute Diluted Net Income Per Share (Detail) - USD ($) $ / shares in Units, $ in Millions	3 Months Ended								12 Months Ended
	Dec. 31, 2013	Sep. 28, 2013	Jun. 29, 2013	Mar. 30, 2013	Dec. 31, 2012	Sep. 29, 2012	Jun. 30, 2012	Mar. 31, 2012	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Earnings Per Share [Abstract]
Net income attributable to Lear	$ 72.8	$ 112.8	$ 137.3	$ 108.5	$ 881.9	$ 121.4	$ 145.4	$ 134.1	$ 431.4	$ 1,282.8	$ 540.7
Average common shares outstanding									85,094,889	98,388,228	103,750,223
Dilutive effect of common stock equivalents									1,320,897	1,437,458	2,594,144
Average diluted shares outstanding									86,415,786	99,825,686	106,344,367
Diluted net income per share attributable to Lear	$ 0.88	$ 1.38	$ 1.60	$ 1.13	$ 9.00	$ 1.23	$ 1.45	$ 1.32	$ 4.99	$ 12.85	$ 5.08

- Definition

The portion of profit or loss for the period, net of income taxes, which is attributable to the parent.

+ References

+ Details

Summary of Changes in Accumulated Other Comprehensive Income (Loss), Net of Tax (Detail) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Accumulated Other Comprehensive Income (Loss) [Line Items]
Balance at beginning of year	$ (300.8)
Balance at end of year	(166.1)	$ (300.8)
Accumulated Defined Benefit Plans Adjustment
Accumulated Other Comprehensive Income (Loss) [Line Items]
Balance at beginning of year	(249.9)	(239.1)	$ (57.4)
Reclassification adjustments	11.0	4.2	13.3
Other comprehensive income (loss) recognized during the period	134.4	(15.0)	(195.0)
Balance at end of year	(104.5)	(249.9)	(239.1)
Accumulated Net Gain (Loss) from Designated or Qualifying Cash Flow Hedges
Accumulated Other Comprehensive Income (Loss) [Line Items]
Balance at beginning of year	2.7	(37.6)	(1.3)
Reclassification adjustments	(21.0)	2.0	11.9
Other comprehensive income (loss) recognized during the period	13.0	38.3	(48.2)
Balance at end of year	(5.3)	2.7	(37.6)
Accumulated Translation Adjustment
Accumulated Other Comprehensive Income (Loss) [Line Items]
Balance at beginning of year	(53.6)	(55.3)	(19.3)
Other comprehensive income (loss) recognized during the period	(2.7)	1.7	(36.0)
Balance at end of year	$ (56.3)	$ (53.6)	$ (55.3)

- Definition

Accumulated change in equity from transactions and other events and circumstances from non-owner sources, net of tax effect, at period end. Excludes Net Income (Loss), and accumulated changes in equity from transactions resulting from investments by owners and distributions to owners. Includes foreign currency translation items, certain pension adjustments, unrealized gains and losses on certain investments in debt and equity securities, other than temporary impairment (OTTI) losses related to factors other than credit losses on available-for-sale and held-to-maturity debt securities that an entity does not intend to sell and it is not more likely than not that the entity will be required to sell before recovery of the amortized cost basis, as well as changes in the fair value of derivatives related to the effective portion of a designated cash flow hedge.

+ References + Details

Acquisition - Additional Information (Detail) - USD ($) $ in Millions	1 Months Ended	12 Months Ended
	May 31, 2012	Dec. 31, 2012	Dec. 31, 2011
Business Acquisition [Line Items]
Purchase price		$ 243.9	$ 8.4
Guilford Mills
Business Acquisition [Line Items]
Acquisition date	May 31, 2012
Purchase price	$ 243.9
Acquisition related Costs		$ 5.0
Acquired intangible assets, weighted average useful life	10 years
Trade payable due to entity acquired	$ 8.9

Assets Acquired and Liabilities Assumed (Detail) - USD ($) $ in Millions	1 Months Ended	12 Months Ended
	May 31, 2012	Dec. 31, 2012	Dec. 31, 2011	Dec. 31, 2013
Business Acquisition [Line Items]
Purchase price paid to former owner, net of cash acquired		$ 243.9	$ 8.4
Goodwill		$ 746.5		$ 757.2
Guilford Mills
Business Acquisition [Line Items]
Purchase price paid to former owner, net of cash acquired	$ 243.9
Property, plant and equipment	89.9
Other assets purchased and liabilities assumed, net	(16.6)
Goodwill	114.6
Intangible assets	56.0
Preliminary purchase price allocation	$ 243.9

Restructuring - Additional Information (Detail) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Restructuring Cost and Reserve [Line Items]
Cost of sales	$ 14,934.3	$ 13,349.5	$ 12,963.3
Selling, general and administrative expenses	528.7	479.3	485.6
Asset impairment charges	9.2	6.0	1.0
Other expense, net	(58.1)	(6.4)	(24.2)
Restructuring Charges
Restructuring Cost and Reserve [Line Items]
Restructuring reserve period expense	77.9	55.1	68.2
Cost of sales	52.6	44.8	64.3
Selling, general and administrative expenses	25.3	10.4	4.5
Expected restructuring cost	40.2
Other expense, net		(0.1)	(0.6)
Employee termination benefits
Restructuring Cost and Reserve [Line Items]
Restructuring reserve period expense	54.1	45.4	44.5
Contract termination costs
Restructuring Cost and Reserve [Line Items]
Restructuring reserve period expense	2.8	1.9	19.6
Contract termination costs \| Pension and other postretirement benefit plan
Restructuring Cost and Reserve [Line Items]
Restructuring reserve period expense	2.5		17.1
Contract termination costs \| Other Various Contract Termination Costs
Restructuring Cost and Reserve [Line Items]
Restructuring reserve period expense	0.3		2.5
Other related costs
Restructuring Cost and Reserve [Line Items]
Restructuring reserve period expense	11.8	1.8	3.1
Intangible asset and property, plant and equipment fair value adjustments
Restructuring Cost and Reserve [Line Items]
Restructuring reserve period expense	$ 9.2	$ 6.0	$ 1.0

Summary of Restructuring Activities (Detail) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Restructuring Charges Excluding Pension OPEB Charges
Restructuring Cost and Reserve [Line Items]
Accrual as of beginning of period	$ 44.2	$ 62.5	$ 42.1
Current year charges	75.4	55.1	51.1
Utilization Cash	(66.1)	(67.4)	(29.7)
Utilization Non-cash	(9.2)	(6.0)	(1.0)
Accrual as of end of period	44.3	44.2	62.5
Employee termination benefits
Restructuring Cost and Reserve [Line Items]
Current year charges	54.1	45.4	44.5
Employee termination benefits \| Restructuring Charges Excluding Pension OPEB Charges
Restructuring Cost and Reserve [Line Items]
Accrual as of beginning of period	38.5	56.8	38.4
Current year charges	54.1	45.4	44.5
Utilization Cash	(53.9)	(63.7)	(26.1)
Accrual as of end of period	38.7	38.5	56.8
Asset Impairment Charge \| Restructuring Charges Excluding Pension OPEB Charges
Restructuring Cost and Reserve [Line Items]
Current year charges	9.2	6.0	1.0
Utilization Non-cash	(9.2)	(6.0)	(1.0)
Contract termination costs
Restructuring Cost and Reserve [Line Items]
Current year charges	2.8	1.9	19.6
Contract termination costs \| Restructuring Charges Excluding Pension OPEB Charges
Restructuring Cost and Reserve [Line Items]
Accrual as of beginning of period	5.7	5.7	3.7
Current year charges	0.3	1.9	2.5
Utilization Cash	(0.4)	(1.9)	(0.5)
Accrual as of end of period	5.6	5.7	5.7
Other related costs
Restructuring Cost and Reserve [Line Items]
Current year charges	11.8	1.8	3.1
Other related costs \| Restructuring Charges Excluding Pension OPEB Charges
Restructuring Cost and Reserve [Line Items]
Current year charges	11.8	1.8	3.1
Utilization Cash	$ (11.8)	$ (1.8)	$ (3.1)

Beneficial Ownership in Affiliates Accounted for under Equity Method (Detail)	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Shanghai Lear STEC Automotive Parts Co., Ltd. (China)
Schedule of Equity Method Investments [Line Items]
Ownership percentage of affiliates	55.00%	55.00%	55.00%
Beijing BAI Lear Automotive Systems Co., Ltd. (China)
Schedule of Equity Method Investments [Line Items]
Ownership percentage of affiliates	50.00%	50.00%	50.00%
Beijing Lear Automotive Electronics and Electrical Products Co., Ltd. (China)
Schedule of Equity Method Investments [Line Items]
Ownership percentage of affiliates	50.00%	50.00%	50.00%
Dong Kwang Lear Yuhan Hoesa (Korea)
Schedule of Equity Method Investments [Line Items]
Ownership percentage of affiliates	50.00%	50.00%	50.00%
Industrias Cousin Freres, S.L. (Spain)
Schedule of Equity Method Investments [Line Items]
Ownership percentage of affiliates	50.00%	50.00%	50.00%
Jiangxi Jiangling Lear Interior Systems Co., Ltd. (China)
Schedule of Equity Method Investments [Line Items]
Ownership percentage of affiliates	50.00%	50.00%	50.00%
Lear Dongfeng Automotive Seating Co., Ltd. (China)
Schedule of Equity Method Investments [Line Items]
Ownership percentage of affiliates	50.00%	50.00%	50.00%
Changchun Lear FAWSN Automotive Electrical and Electronics Co., Ltd. (China)
Schedule of Equity Method Investments [Line Items]
Ownership percentage of affiliates	49.00%	49.00%	49.00%
Changchun Lear FAWSN Automotive Seat Systems Co., Ltd. (China)
Schedule of Equity Method Investments [Line Items]
Ownership percentage of affiliates	49.00%	49.00%	49.00%
Honduras Electrical Distribution Systems S. de R.L. de C.V. (Honduras)
Schedule of Equity Method Investments [Line Items]
Ownership percentage of affiliates	49.00%	49.00%	49.00%
Kyungshin-Lear Sales and Engineering LLC
Schedule of Equity Method Investments [Line Items]
Ownership percentage of affiliates	49.00%	49.00%	49.00%
Tacle Seating USA, LLC
Schedule of Equity Method Investments [Line Items]
Ownership percentage of affiliates	49.00%	49.00%	49.00%
Beijing Lear Dymos Automotive Systems Co., Ltd. (China)
Schedule of Equity Method Investments [Line Items]
Ownership percentage of affiliates	40.00%	40.00%	40.00%
Dymos Lear Automotive India Private Limited (India)
Schedule of Equity Method Investments [Line Items]
Ownership percentage of affiliates	35.00%	35.00%	35.00%
RevoLaze, LLC
Schedule of Equity Method Investments [Line Items]
Ownership percentage of affiliates	20.00%
eLumigen LLC
Schedule of Equity Method Investments [Line Items]
Ownership percentage of affiliates	15.00%
HB Polymer Company, LLC
Schedule of Equity Method Investments [Line Items]
Ownership percentage of affiliates	10.00%
International Automotive Components Group North America, LLC
Schedule of Equity Method Investments [Line Items]
Ownership percentage of affiliates		23.00%	23.00%

Summarized Group Financial Information for Affiliates Accounted for under Equity Method (Detail) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Equity Method Investment, Summarized Financial Information [Abstract]
Current assets	$ 767.1	$ 1,729.8
Non-current assets	143.5	875.3
Current liabilities	548.9	1,395.0
Non-current liabilities	5.8	703.9
Net sales	1,686.5	6,240.5	$ 5,754.5
Gross profit	121.9	452.6	466.6
Income (loss) before provision for income taxes	110.1	(109.0)	91.5
Net income (loss) attributable to affiliates	$ 89.0	$ (76.1)	$ 56.7

Investments in Affiliates and Other Related Party Transactions - Additional Information (Detail) - USD ($) $ in Millions	3 Months Ended
	Mar. 30, 2013	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011	Mar. 31, 2011
Related Party Transaction [Line Items]
Investment in Affiliates		$ 172.0	$ 177.8
Due From Affiliates		74.2	45.4
Due to Affiliates		$ 8.8	$ 22.7
TS Lear Automotive Sdn Bhd. (Malaysia)
Related Party Transaction [Line Items]
Equity method investment ownership interest acquired					44.00%
Equity method investment ownership interest				90.00%
International Automotive Components Group North America, LLC
Related Party Transaction [Line Items]
Percentage of ownership interest sold	22.88%
Proceeds from sale of equity investments	$ 49.6
Equity method investment ownership interest			23.00%	23.00%

Summary of Transaction with Affiliates and Other Related Parties (Detail) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Related Party Transactions [Abstract]
Sales to affiliates	$ 145.1	$ 93.1	$ 96.2
Purchases from affiliates	41.5	141.9	134.0
Management and other fees for services provided to affiliates	22.3	23.0	13.8
Dividends received from affiliates	$ 17.6	$ 14.4	$ 43.6

Debt - Additional Information (Detail) - USD ($) $ in Millions	1 Months Ended					12 Months Ended
	Mar. 26, 2013	Jan. 30, 2013	Jan. 17, 2013	Aug. 24, 2012	Mar. 26, 2010	Dec. 31, 2013	Dec. 31, 2012
Debt Instrument [Line Items]
Percentage of debt redemption price	103.00%			103.00%
Cash paid for debt redemption	$ 72.1			$ 72.1		$ 72.1	$ 72.1
Loss on extinguishment of debt						3.6	3.7
Payment for redemption of aggregate principal amount						70.0
Prior Senior Secured Credit Facility
Debt Instrument [Line Items]
Line of credit facility borrowing capacity		$ 500.0
Line of Credit
Debt Instrument [Line Items]
Line of credit facility borrowing capacity		$ 1,000.0
Borrowings outstanding						0.0
Line of credit facility, maturity date		Jan. 30, 2018
Borrowings under revolving credit facility						518.7
Repayments under revolving credit facility						$ 518.7
Line of credit facility, covenants and restrictions						The revolving credit facility contains various customary representations, warranties and covenants by the Company, including, without limitation, (i) covenants regarding maximum leverage and minimum interest coverage, (ii) limitations on fundamental changes involving the Company or its subsidiaries and (iii) limitations on indebtedness, liens, investments and restricted payments.
Line of credit facility, compliance with covenants						As of December 31, 2013, the Company was in compliance with all covenants under the agreement governing the revolving credit facility.
Line of Credit \| Minimum
Debt Instrument [Line Items]
Line of credit facility, facility fee						0.25%
Line of Credit \| Maximum
Debt Instrument [Line Items]
Line of credit facility, facility fee						0.50%
Line of Credit \| Domestic Subsidiaries
Debt Instrument [Line Items]
Percentage of stock secured on a first priority basis						100.00%
Line of Credit \| Foreign Subsidiaries
Debt Instrument [Line Items]
Percentage of stock secured on a first priority basis						65.00%
Line of Credit \| Eurocurrency Rate
Debt Instrument [Line Items]
Minimum interest rate margin						1.00%
Maximum interest rate margin						2.25%
Line of credit facility, interest rate at period end						1.50%
Line of Credit \| Base Rate
Debt Instrument [Line Items]
Minimum interest rate margin						0.00%
Maximum interest rate margin						1.25%
Line of credit facility, interest rate at period end						0.50%
Other Short-Term Borrowings
Debt Instrument [Line Items]
Line of credit facility borrowing capacity						$ 5.4	6.1
Borrowings outstanding						0.0	$ 0.0
7.875% Senior Notes due 2018
Debt Instrument [Line Items]
Long-term debt, aggregate principal amount						$ 280.0
Stated coupon rate						7.875%	7.875%
Long-term debt, price						99.276%
Long-term debt, yield to maturity						8.00%	8.00%
Notes, payment terms						The 2018 Notes and 2020 Notes were issued on March 26, 2010, and interest on the 2018 Notes and 2020 Notes is payable on March 15 and September 15 of each year.
Notes maturity date					Mar. 15, 2018	Mar. 15, 2018	Mar. 15, 2018
Senior unsecured notes, redemption price						101.00%
Percentage of debt redemption	10.00%			10.00%
Description of Notes restrictive covenants						The indenture governing the 2018 Notes and the 2020 Notes contains restrictive covenants that, among other things, limit the ability of the Company and its subsidiaries to: (i) incur additional debt, (ii) pay dividends and make other restricted payments, (iii) create or permit certain liens, (iv) issue or sell capital stock of the Company’s restricted subsidiaries, (v) use the proceeds from sales of assets and subsidiary stock, (vi) create or permit restrictions on the ability of the Company’s restricted subsidiaries to pay dividends or make other distributions to the Company, (vii) enter into transactions with affiliates, (viii) enter into sale and leaseback transactions and (ix) consolidate or merge or sell all or substantially all of the Company’s assets. The foregoing limitations are subject to exceptions as set forth in the 2018 Notes and the 2020 Notes. In addition, if in the future the 2018 Notes and the 2020 Notes have an investment grade credit rating from both Moody’s Investors Service and Standard & Poor’s Ratings Services and no default has occurred and is continuing, certain of these covenants will, thereafter, no longer apply to the Notes for so long as the 2018 Notes and the 2020 Notes have an investment grade credit rating by both rating agencies. The indenture governing the 2018 Notes and the 2020 Notes also contains customary events of default.
Compliance with covenants under Notes						As of December 31, 2013, the Company was in compliance with all covenants under the indentures governing the Notes.
7.875% Senior Notes due 2018 \| Semi Annual Payment, First Payment
Debt Instrument [Line Items]
Notes interest payable date						March 15
7.875% Senior Notes due 2018 \| Semi Annual Payment, Second Payment
Debt Instrument [Line Items]
Notes interest payable date						September 15
7.875% Senior Notes due 2018 \| Prior to March Fifteen Two Thousand Fourteen
Debt Instrument [Line Items]
Senior notes, redeemable percentage of the aggregate principal amount of the Notes						10.00%
Senior unsecured notes, redemption price						103.00%
8.125% Senior Notes due 2020
Debt Instrument [Line Items]
Long-term debt, aggregate principal amount						$ 280.0
Stated coupon rate						8.125%	8.125%
Long-term debt, price						99.164%
Long-term debt, yield to maturity						8.25%	8.25%
Notes, payment terms						The 2018 Notes and 2020 Notes were issued on March 26, 2010, and interest on the 2018 Notes and 2020 Notes is payable on March 15 and September 15 of each year.
Notes maturity date					Mar. 15, 2020	Mar. 15, 2020	Mar. 15, 2020
Senior unsecured notes, redemption price						101.00%
Percentage of debt redemption	10.00%			10.00%
Description of Notes restrictive covenants						The indenture governing the 2018 Notes and the 2020 Notes contains restrictive covenants that, among other things, limit the ability of the Company and its subsidiaries to: (i) incur additional debt, (ii) pay dividends and make other restricted payments, (iii) create or permit certain liens, (iv) issue or sell capital stock of the Company’s restricted subsidiaries, (v) use the proceeds from sales of assets and subsidiary stock, (vi) create or permit restrictions on the ability of the Company’s restricted subsidiaries to pay dividends or make other distributions to the Company, (vii) enter into transactions with affiliates, (viii) enter into sale and leaseback transactions and (ix) consolidate or merge or sell all or substantially all of the Company’s assets. The foregoing limitations are subject to exceptions as set forth in the 2018 Notes and the 2020 Notes. In addition, if in the future the 2018 Notes and the 2020 Notes have an investment grade credit rating from both Moody’s Investors Service and Standard & Poor’s Ratings Services and no default has occurred and is continuing, certain of these covenants will, thereafter, no longer apply to the Notes for so long as the 2018 Notes and the 2020 Notes have an investment grade credit rating by both rating agencies. The indenture governing the 2018 Notes and the 2020 Notes also contains customary events of default.
Compliance with covenants under Notes						As of December 31, 2013, the Company was in compliance with all covenants under the indentures governing the Notes.
8.125% Senior Notes due 2020 \| Semi Annual Payment, First Payment
Debt Instrument [Line Items]
Notes interest payable date						March 15
8.125% Senior Notes due 2020 \| Semi Annual Payment, Second Payment
Debt Instrument [Line Items]
Notes interest payable date						September 15
8.125% Senior Notes due 2020 \| Prior to March Fifteen Two Thousand Fifteen
Debt Instrument [Line Items]
Senior notes, redeemable percentage of the aggregate principal amount of the Notes						10.00%
Senior unsecured notes, redemption price						103.00%
4.75% Senior Notes due 2023
Debt Instrument [Line Items]
Long-term debt, aggregate principal amount						$ 500.0
Stated coupon rate						4.75%
Long-term debt, yield to maturity						4.75%
Notes, payment terms						The 2023 Notes were issued on January 17, 2013, and interest on the 2023 Notes is payable on January 15 and July 15 of each year.
Notes maturity date						Jan. 15, 2023
Proceeds from issuance of debt			$ 500.0
Debt issuance cost			$ 7.4
Senior notes, redemption description						Prior to January 15, 2016, the Company may redeem up to 35% of the aggregate principal amount of the 2023 Notes, in an amount not to exceed the amount of net cash proceeds of one or more equity offerings, at a redemption price equal to 104.75% of the aggregate principal amount thereof, plus accrued and unpaid interest to the redemption date, provided that at least 65% of the original aggregate principal amount of the 2023 Notes remains outstanding after the redemption and any such redemption is made within 90 days after the closing of such equity offering. Prior to January 15, 2018, the Company may redeem the 2023 Notes, in whole or in part, at a redemption price equal to 100% of the aggregate principal amount thereof, plus a “make-whole” premium as of, and accrued and unpaid interest to, the redemption date.
Description of Notes restrictive covenants						Subject to certain exceptions, the indenture governing the 2023 Notes contains restrictive covenants that, among other things, limit the ability of the Company to (i) create or permit certain liens, (ii) enter into sale and leaseback transactions and (iii) consolidate or merge or sell all or substantially all of the Company's assets. The indenture governing the 2023 Notes also provides for customary events of default.
Compliance with covenants under Notes						As of December 31, 2013, the Company was in compliance with all covenants under the indentures governing the Notes.
4.75% Senior Notes due 2023 \| Semi Annual Payment, First Payment
Debt Instrument [Line Items]
Notes interest payable date			January 15
4.75% Senior Notes due 2023 \| Semi Annual Payment, Second Payment
Debt Instrument [Line Items]
Notes interest payable date			July 15
4.75% Senior Notes due 2023 \| Prior to January Fifteen Two Thousand Eighteen
Debt Instrument [Line Items]
Senior notes, redemption price percentage, make whole premium						100.00%
4.75% Senior Notes due 2023 \| Prior to January Fifteen Two Thousand Sixteen
Debt Instrument [Line Items]
Senior notes, redeemable percentage of the aggregate principal amount of the Notes in equity offerings						35.00%
Senior unsecured notes, redemption price						104.75%
Outstanding original aggregate principal amount						65.00%
Redemption of notes						90 days

Summary of Long-Term Debt and Related Weighted Average Interest Rates (Detail) - USD ($) $ in Millions	Dec. 31, 2013	Dec. 31, 2012
Debt Instrument [Line Items]
Long-term debt	$ 1,057.1	$ 626.3
7.875% Senior Notes due 2018
Debt Instrument [Line Items]
Long-term debt	$ 278.8	$ 313.4
Weighted Average Interest Rate	8.00%	8.00%
8.125% Senior Notes due 2020
Debt Instrument [Line Items]
Long-term debt	$ 278.3	$ 312.9
Weighted Average Interest Rate	8.25%	8.25%
4.75% Senior Notes due 2023
Debt Instrument [Line Items]
Long-term debt	$ 500.0
Weighted Average Interest Rate	4.75%

Summary of Long-Term Debt and Related Weighted Average Interest Rates (Parenthetical) (Detail)	1 Months Ended	12 Months Ended
	Mar. 26, 2010	Dec. 31, 2013	Dec. 31, 2012
7.875% Senior Notes due 2018
Debt Instrument [Line Items]
Long-term debt, stated coupon rate		7.875%	7.875%
Long-term debt, maturity date	Mar. 15, 2018	Mar. 15, 2018	Mar. 15, 2018
8.125% Senior Notes due 2020
Debt Instrument [Line Items]
Long-term debt, stated coupon rate		8.125%	8.125%
Long-term debt, maturity date	Mar. 15, 2020	Mar. 15, 2020	Mar. 15, 2020
4.75% Senior Notes due 2023
Debt Instrument [Line Items]
Long-term debt, stated coupon rate		4.75%
Long-term debt, maturity date		Jan. 15, 2023

Redemption Prices (Detail)	Dec. 31, 2013
7.875% Senior Notes due 2018
Debt Instrument [Line Items]
2014	103.938%
2015	101.969%
2016	100.00%
2017	100.00%
2018 and thereafter	100.00%
8.125% Senior Notes due 2020
Debt Instrument [Line Items]
2015	104.063%
2016	102.708%
2017	101.354%
2018 and thereafter	100.00%
4.75% Senior Notes due 2023
Debt Instrument [Line Items]
2018	102.375%
2019	101.583%
2020	100.792%
2021 and thereafter	100.00%

Schedule Maturities of Long Term Debt (Detail) $ in Millions	Dec. 31, 2013 USD ($)
Debt Disclosure [Abstract]
2018	$ 280.0

Summary of Consolidated Income (Loss) Before Provision (Benefit) for Income Taxes and Equity in Net (Income) Loss of Affiliates and Components of Provision (Benefit) for Income Taxes (Detail) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Consolidated income before provision (benefit) for income taxes and equity in net income of affiliates:
Domestic	$ 218.5	$ 289.3	$ 257.4
Foreign	391.6	359.6	358.3
Consolidated income before provision (benefit) for income taxes and equity in net income of affiliates	610.1	648.9	615.7
Domestic provision (benefit) for income taxes:
Current provision (benefit)	16.8	(4.1)	17.6
Deferred provision (benefit)	64.9	(720.8)	4.6
Total domestic provision (benefit)	81.7	(724.9)	22.2
Foreign provision for income taxes:
Current provision	130.5	59.8	100.6
Deferred provision (benefit)	(19.5)	27.1	(54.0)
Total foreign provision	111.0	86.9	46.6
Provision (benefit) for income taxes	$ 192.7	$ (638.0)	$ 68.8

Income Taxes - Additional information (Detail) - USD ($) $ in Millions	3 Months Ended	12 Months Ended
	Mar. 30, 2013	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011	Dec. 31, 2010
Income Taxes [Line Items]
Domestic provision (benefit)		$ 81.7	$ (724.9)	$ 22.2
Unrecognized net operating loss carryforwards, domestic			104.8	87.8
Unrecognized net operating loss carryforwards, foreign		$ 4.1	$ 4.6	$ 14.8
U.S. federal statutory income tax rate		35.00%	35.00%	35.00%
Foreign jurisdictions income with tax holidays		$ 73.7	$ 99.2	$ 115.8
Valuation allowance		642.6	628.2
Net increase of valuation allowance		14.4
Undistributed earnings on which deferred tax liability is not provided		948.0
Tax loss carryforwards		2,300.0
Tax loss carryforwards with no expiration date		1,700.0
Tax loss carryforwards with expiration date		$ 635.8
Tax loss carryforwards expiration dates		Expires between 2014 and 2033
Tax credit carryforwards		$ 437.2	412.8
Tax credit carryforwards expiration dates		Expire between 2014 and 2033
Decrease in deferred tax asset related to domestic net operating loss carryforwards		$ 18.1
Unrecognized income tax benefits that, if recognized, would affect the effective tax rate		31.9	34.4
Unrecognized tax benefits		45.2	34.4	49.4	$ 36.2
Unrecognized tax benefits, interest and penalties		6.7	6.2
Unrecognized income tax benefits that, if recognized, would affect the effective tax rates , interest and penalties		6.6	4.4
Net tax (benefit) expense, changes in reserves for interest and penalties		2.4	(4.1)	$ 1.4
Decrease in unrecognized tax benefits, reasonably possible during the next twelve months		0.6
Discrete tax benefit related to research and development credits	$ 3.4
Certain transfer pricing items
Income Taxes [Line Items]
Domestic provision (benefit)			24.2
U.S.
Income Taxes [Line Items]
Valuation allowance		36.0
International jurisdictions
Income Taxes [Line Items]
Valuation allowance		$ 606.6
State and Local Jurisdiction
Income Taxes [Line Items]
Year after which the Company or its subsidiaries subject to income tax examination		2008
Mexico and Spain
Income Taxes [Line Items]
Year after which the Company or its subsidiaries subject to income tax examination		2005
Brazil, Hungary and Poland
Income Taxes [Line Items]
Year after which the Company or its subsidiaries subject to income tax examination		2007
Canada and Italy
Income Taxes [Line Items]
Year after which the Company or its subsidiaries subject to income tax examination		2008
China and Germany
Income Taxes [Line Items]
Year after which the Company or its subsidiaries subject to income tax examination		2009
UNITED STATES
Income Taxes [Line Items]
Year after which the Company or its subsidiaries subject to income tax examination		2012
During Next 12 Months
Income Taxes [Line Items]
Unrecognized income tax benefits that, if recognized, would affect the effective tax rate		$ 0.6
Accrued Liabilities
Income Taxes [Line Items]
Unrecognized tax benefits		$ 0.6	$ 7.5

Summary of Difference Between Provision (Benefit) for Income Taxes Calculated at United States Federal Statutory Income Tax Rate and Consolidated Provision (Benefit) for Income Taxes (Detail) - USD ($)
$ in Millions

12 Months Ended

Dec. 31, 2013

Dec. 31, 2012

Dec. 31, 2011

Income Tax Disclosure [Abstract]

Consolidated income before provision (benefit) for income taxes and equity in net income of affiliates multiplied by the United States federal statutory income tax rate

$ 213.5

$ 227.1

$ 215.5

Differences in income taxes on foreign earnings, losses and remittances

(38.7)

1.8

(37.4)

Valuation allowance adjustments

0.2

(764.5)

(60.8)

Tax credits

(16.4)

(43.5)

(30.7)

Tax audits and assessments

2.7

(48.7)

17.6

Increase in tax loss carryforwards

^[1]

(22.4)

Increase in valuation allowance related to tax loss carryforwards

^[1]

22.4

Other

31.4

(10.2)

(35.4)

Provision (benefit) for income taxes

$ 192.7

$ (638.0)

$ 68.8

[1]	Represents the increase in tax loss carryforwards resulting from an international restructuring transaction, which is subject to a full valuation allowance as it is not more likely than not that the deferred tax assets will be realized.

Summary of Components of Net Deferred Income Tax Asset (Detail) - USD ($) $ in Millions	Dec. 31, 2013	Dec. 31, 2012
Deferred income tax assets:
Tax loss carryforwards	$ 690.5	$ 708.3
Tax credit carryforwards	437.2	412.8
Retirement benefit plans	74.3	156.6
Accrued liabilities	133.9	115.8
Self-insurance reserves	9.5	11.3
Current asset basis differences	38.8	30.3
Long-term asset basis differences	(64.5)	(18.0)
Deferred compensation	40.9	33.7
Recoverable customer engineering, development and tooling	(22.2)	(11.4)
Undistributed earnings of foreign subsidiaries	(54.3)	(53.8)
Derivative instruments and hedging	(1.6)	(7.0)
Other	(0.8)	(0.7)
Deferred Tax Assets, Gross, Total	1,281.7	1,377.9
Valuation allowance	(642.6)	(628.2)
Net deferred income tax asset	$ 639.1	$ 749.7

Classification Of Net Defered Income Tax Assets (Detail) - USD ($) $ in Millions	Dec. 31, 2013	Dec. 31, 2012
Deferred income tax assets:
Current	$ 187.4	$ 166.0
Long-term	535.9	675.6
Deferred income tax liabilities:
Current	(23.1)	(19.1)
Long-term	(61.1)	(72.8)
Net deferred income tax asset	$ 639.1	$ 749.7

Summary of Changes in Gross Unrecognized Tax Benefits (Detail) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Income Tax Disclosure [Abstract]
Balance at beginning of period	$ 34.4	$ 49.4	$ 36.2
Additions based on tax positions related to current year	5.0	5.2	13.8
Additions (reductions) based on tax positions related to prior years	14.3	(18.5)	4.4
Settlements	(6.7)
Statute expirations	(0.8)	(1.8)	(2.6)
Foreign currency translation	(1.0)	0.1	(2.4)
Balance at end of period	$ 45.2	$ 34.4	$ 49.4

Pension and Other Postretirement Benefit Plans - Additional Information (Detail) $ in Millions	12 Months Ended
	Dec. 31, 2013 USD ($) CompensationPlan Agreement yr	Dec. 31, 2012 USD ($)	Dec. 31, 2011 USD ($)
Defined Benefit Plan Disclosure [Line Items]
Services completed by employees for eligibility, retiring age \| yr	55
Accumulated benefit obligation	$ 1,031.7	$ 1,151.7
Projected benefit obligation of pension plans with accumulated benefit obligations in excess of plan assets	731.1	1,109.6
Accumulated benefit obligation of pension plans with accumulated benefit obligations in excess of plan assets	717.5	1,095.8
Fair value of plan assets of pension plans with accumulated benefit obligations in excess of plan assets	542.3	745.1
Tax benefits (expense) related to defined benefit plans recognized in other comprehensive income (loss)	(70.1)	2.8	$ 19.8
Postretirement benefit obligation effect of 1% increase in the assumed rate of healthcare cost	18.5
Net periodic postretirement benefit cost effect of 1% increase in the assumed rate of healthcare cost	1.9
Postretirement benefit obligation effect of 1% decrease in the assumed rate of healthcare cost	15.1
Net periodic postretirement benefit cost effect of 1% decrease in the assumed rate of healthcare cost	$ 1.5
Multi-employer pension plans \| CompensationPlan	2
Collective bargaining agreements	Contributions to these plans are based on three collective bargaining agreements. Two of the agreements expire on July 1, 2016, and one expires on April 23, 2015.
Number of collective bargaining agreements \| Agreement	3
Collective bargaining agreements expiration date	Jul. 01, 2016
Collective bargaining agreements expiration date	Apr. 23, 2015
U.S. Pension
Defined Benefit Plan Disclosure [Line Items]
Settlement (gain) loss		0.6	(0.1)
U.S. Pension \| Equity Securities
Defined Benefit Plan Disclosure [Line Items]
Minimum target percentage of asset allocation	50.00%
Maximum target percentage of asset allocation	75.00%
U.S. Pension \| Debt Securities
Defined Benefit Plan Disclosure [Line Items]
Minimum target percentage of asset allocation	15.00%
Maximum target percentage of asset allocation	40.00%
U.S. Pension \| Alternative Investment Allocation
Defined Benefit Plan Disclosure [Line Items]
Minimum target percentage of asset allocation	0.00%
Maximum target percentage of asset allocation	30.00%
U.S. Pension \| Cash and other
Defined Benefit Plan Disclosure [Line Items]
Minimum target percentage of asset allocation	0.00%
Maximum target percentage of asset allocation	10.00%
Foreign Pension
Defined Benefit Plan Disclosure [Line Items]
Settlement (gain) loss	$ 2.5		17.1
Foreign Pension \| Equity Securities
Defined Benefit Plan Disclosure [Line Items]
Minimum target percentage of asset allocation	45.00%
Maximum target percentage of asset allocation	65.00%
Foreign Pension \| Debt Securities
Defined Benefit Plan Disclosure [Line Items]
Minimum target percentage of asset allocation	30.00%
Maximum target percentage of asset allocation	40.00%
Foreign Pension \| Alternative Investment Allocation
Defined Benefit Plan Disclosure [Line Items]
Minimum target percentage of asset allocation	0.00%
Maximum target percentage of asset allocation	20.00%
Foreign Pension \| Cash and other
Defined Benefit Plan Disclosure [Line Items]
Minimum target percentage of asset allocation	0.00%
Maximum target percentage of asset allocation	10.00%
Pension Plans, Defined Benefit \| Minimum
Defined Benefit Plan Disclosure [Line Items]
Estimated employer's contribution towards defined benefit plan in 2014	$ 20.0
Pension Plans, Defined Benefit \| Maximum
Defined Benefit Plan Disclosure [Line Items]
Estimated employer's contribution towards defined benefit plan in 2014	25.0
Defined Contribution Pension Plan
Defined Benefit Plan Disclosure [Line Items]
Defined contribution expense	11.1	7.6	7.4
Defined Contribution Retirement Program
Defined Benefit Plan Disclosure [Line Items]
Defined contribution expense	$ 16.4	13.4	$ 14.8
U.S. Other Postretirement
Defined Benefit Plan Disclosure [Line Items]
Settlement (gain) loss		$ (5.4)
Healthcare costs trend rate assumed in 2013	7.60%
Healthcare costs trend rate grading down over time	4.50%
Years that reaches ultimate trend rate	2021
Foreign Other Postretirement
Defined Benefit Plan Disclosure [Line Items]
Settlement (gain) loss	$ (5.9)
Healthcare costs trend rate assumed in 2013	5.80%
Healthcare costs trend rate grading down over time	4.50%
Years that reaches ultimate trend rate	2031

Reconciliation of Change in Benefit Obligation and Change in Plan Assets (Detail) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
U.S. Pension
Change in benefit obligation:
Benefit obligation at beginning of period	$ 656.3	$ 533.9
Service cost	2.9	3.2	$ 2.9
Interest cost	26.2	25.4	23.4
Actuarial (gain) loss	(79.9)	28.9
Benefits paid	(18.8)	(22.2)
Acquisition and other		87.1
Benefit obligation at end of period	586.7	656.3	533.9
Change in plan assets:
Fair value of plan assets at beginning of period	417.6	329.9
Acquisition and other		46.8
Actual return on plan assets	79.1	46.3
Employer contributions	25.6	16.8
Benefits paid	(18.8)	(22.2)
Fair value of plan assets at end of period	503.5	417.6	329.9
Funded status	(83.2)	(238.7)
Amounts recognized in the consolidated balance sheet:
Other long-term assets	0.3
Accrued liabilities	(2.3)	(1.7)
Other long-term liabilities	(81.2)	(237.0)
Foreign Pension
Change in benefit obligation:
Benefit obligation at beginning of period	509.2	416.1
Service cost	10.2	9.6	6.6
Interest cost	20.7	21.0	24.3
Amendments and settlements	(13.8)
Actuarial (gain) loss	(24.3)	14.2
Benefits paid	(22.8)	(21.6)
Acquisition and other		55.5
Special termination benefits	0.1
Translation adjustment	(19.8)	14.4
Benefit obligation at end of period	459.5	509.2	416.1
Change in plan assets:
Fair value of plan assets at beginning of period	390.6	314.0
Acquisition and other		37.8
Actual return on plan assets	57.6	31.2
Employer contributions	27.4	18.0
Benefits paid	(22.8)	(21.6)
Settlements	(13.8)
Translation adjustment	(22.0)	11.2
Fair value of plan assets at end of period	417.0	390.6	314.0
Funded status	(42.5)	(118.6)
Amounts recognized in the consolidated balance sheet:
Other long-term assets	62.7	7.2
Accrued liabilities	(3.5)	(3.3)
Other long-term liabilities	(101.7)	(122.5)
U.S. Other Postretirement
Change in benefit obligation:
Benefit obligation at beginning of period	102.0	113.0
Service cost	0.1	0.5	0.4
Interest cost	3.6	4.4	5.4
Amendments and settlements		(3.2)
Actuarial (gain) loss	(8.4)	(6.9)
Benefits paid	(5.7)	(5.8)
Benefit obligation at end of period	91.6	102.0	113.0
Change in plan assets:
Employer contributions	5.7	5.8
Benefits paid	(5.7)	(5.8)
Funded status	(91.6)	(102.0)
Amounts recognized in the consolidated balance sheet:
Accrued liabilities	(6.9)	(6.8)
Other long-term liabilities	(84.7)	(95.2)
Foreign Other Postretirement
Change in benefit obligation:
Benefit obligation at beginning of period	73.8	70.9
Service cost	1.1	1.0	1.1
Interest cost	2.0	3.2	3.8
Amendments and settlements	(25.5)	(3.3)
Actuarial (gain) loss	(2.5)	1.5
Benefits paid	(2.4)	(1.9)
Special termination benefits	0.8	0.3
Translation adjustment	(4.9)	2.1
Benefit obligation at end of period	42.4	73.8	$ 70.9
Change in plan assets:
Employer contributions	2.4	1.9
Benefits paid	(2.4)	(1.9)
Funded status	(42.4)	(73.8)
Amounts recognized in the consolidated balance sheet:
Accrued liabilities	(2.3)	(2.9)
Other long-term liabilities	$ (40.1)	$ (70.9)

Amounts Recognized in Other Comprehensive Income (Loss) (Detail) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012
U.S. Pension
Actuarial gains (losses) recognized:
Reclassification adjustments	$ 4.1	$ 4.5
Actuarial gain (loss) arising during the period	126.6	(11.0)
Prior service (cost) credit recognized:
Other Comprehensive (Income) Loss, Pension and Other Postretirement Benefit Plans, Adjustment, before Tax, Total	130.7	(6.5)
Foreign Pension
Actuarial gains (losses) recognized:
Reclassification adjustments	8.9	5.8
Actuarial gain (loss) arising during the period	55.9	(14.3)
Prior service (cost) credit recognized:
Translation adjustment	6.6	(3.1)
Other Comprehensive (Income) Loss, Pension and Other Postretirement Benefit Plans, Adjustment, before Tax, Total	71.4	(11.6)
U.S. Other Postretirement
Actuarial gains (losses) recognized:
Reclassification adjustments	(0.1)	(1.8)
Actuarial gain (loss) arising during the period	8.4	6.9
Prior service (cost) credit recognized:
Reclassification adjustments		(3.2)
Prior service credit arising during the period		3.2
Other Comprehensive (Income) Loss, Pension and Other Postretirement Benefit Plans, Adjustment, before Tax, Total	8.3	5.1
Foreign Other Postretirement
Actuarial gains (losses) recognized:
Reclassification adjustments	2.9	0.3
Actuarial gain (loss) arising during the period	2.5	(1.5)
Prior service (cost) credit recognized:
Reclassification adjustments	(0.4)	(0.2)
Prior service credit arising during the period		3.3
Translation adjustment	0.5	(0.3)
Other Comprehensive (Income) Loss, Pension and Other Postretirement Benefit Plans, Adjustment, before Tax, Total	$ 5.5	$ 1.6

Amounts Recorded in Accumulated Other Comprehensive Loss Not Yet Recognized in Net Periodic Benefit Cost (Detail) - USD ($) $ in Millions	Dec. 31, 2013	Dec. 31, 2012
U.S. Pension
Defined Benefit Plan Disclosure [Line Items]
Net unrecognized actuarial gain (loss)	$ (14.2)	$ (144.9)
Pension and Other Postretirement Benefit Plans, Accumulated Other Comprehensive Income (Loss), before Tax, Total	(14.2)	(144.9)
Foreign Pension
Defined Benefit Plan Disclosure [Line Items]
Net unrecognized actuarial gain (loss)	(50.1)	(121.5)
Pension and Other Postretirement Benefit Plans, Accumulated Other Comprehensive Income (Loss), before Tax, Total	(50.1)	(121.5)
U.S. Other Postretirement
Defined Benefit Plan Disclosure [Line Items]
Net unrecognized actuarial gain (loss)	4.4	(3.9)
Pension and Other Postretirement Benefit Plans, Accumulated Other Comprehensive Income (Loss), before Tax, Total	4.4	(3.9)
Foreign Other Postretirement
Defined Benefit Plan Disclosure [Line Items]
Net unrecognized actuarial gain (loss)	(4.9)	(11.0)
Prior service credit	2.5	3.1
Pension and Other Postretirement Benefit Plans, Accumulated Other Comprehensive Income (Loss), before Tax, Total	$ (2.4)	$ (7.9)

Pretax Amounts Recorded in Accumulated Other Comprehensive Loss That Are Expected To Be Recognized As Components of Net Periodic Benefit Cost in Next Fiscal Year (Detail) $ in Millions	12 Months Ended
	Dec. 31, 2013 USD ($)
U.S. Pension
Defined Benefit Plan Disclosure [Line Items]
Net unrecognized actuarial gain (loss)	$ 0.3
Total amounts recorded in accumulated other comprehensive loss that is expected to be recognized in the subsequent year	0.3
Foreign Pension
Defined Benefit Plan Disclosure [Line Items]
Net unrecognized actuarial gain (loss)	(1.3)
Total amounts recorded in accumulated other comprehensive loss that is expected to be recognized in the subsequent year	(1.3)
U.S. Other Postretirement
Defined Benefit Plan Disclosure [Line Items]
Net unrecognized actuarial gain (loss)	0.7
Total amounts recorded in accumulated other comprehensive loss that is expected to be recognized in the subsequent year	0.7
Foreign Other Postretirement
Defined Benefit Plan Disclosure [Line Items]
Net unrecognized actuarial gain (loss)	(0.1)
Prior service credit	0.4
Total amounts recorded in accumulated other comprehensive loss that is expected to be recognized in the subsequent year	$ 0.3

Components of Net Periodic Benefit Costs (Detail) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
U.S. Pension
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Service cost	$ 2.9	$ 3.2	$ 2.9
Interest cost	26.2	25.4	23.4
Expected return on plan assets	(32.4)	(28.4)	(26.2)
Amortization of actuarial (gain) loss	4.1	3.9
Settlement (gain) loss		0.6	(0.1)
Net periodic benefit cost	0.8	4.7
Foreign Pension
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Service cost	10.2	9.6	6.6
Interest cost	20.7	21.0	24.3
Expected return on plan assets	(25.1)	(23.1)	(30.3)
Amortization of actuarial (gain) loss	6.4	5.8	0.3
Settlement (gain) loss	2.5		17.1
Net periodic benefit cost	14.7	13.3	18.0
U.S. Other Postretirement
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Service cost	0.1	0.5	0.4
Interest cost	3.6	4.4	5.4
Amortization of actuarial (gain) loss	(0.1)	0.3	0.3
Settlement (gain) loss		(5.4)
Net periodic benefit cost	3.6	(0.2)	6.1
Foreign Other Postretirement
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Service cost	1.1	1.0	1.1
Interest cost	2.0	3.2	3.8
Amortization of actuarial (gain) loss	0.3	0.3	0.1
Amortization of prior service credit	(0.4)	(0.2)
Special termination benefits	0.7	0.4	0.1
Settlement (gain) loss	(5.9)
Net periodic benefit cost	$ (2.2)	$ 4.7	$ 5.1

Weighted Average Actuarial Assumptions Used (Detail)	12 Months Ended
Weighted Average Actuarial Assumptions Used (Detail)	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
U.S. Pension
Defined Benefit Plan Disclosure [Line Items]
Discount rate	5.00%	4.10%
Discount rate	4.10%	4.50%	5.50%
Expected return on plan assets	8.00%	8.00%	8.00%
Foreign Pension
Defined Benefit Plan Disclosure [Line Items]
Discount rate	4.60%	4.30%
Rate of compensation increase	4.10%	4.20%
Discount rate	4.30%	4.80%	5.20%
Expected return on plan assets	6.70%	6.70%	6.90%
Rate of compensation increase	4.80%	5.20%	3.60%
U.S. Other Postretirement
Defined Benefit Plan Disclosure [Line Items]
Discount rate	4.50%	3.70%
Discount rate	3.70%	4.00%	5.00%
Foreign Other Postretirement
Defined Benefit Plan Disclosure [Line Items]
Discount rate	5.00%	4.40%
Discount rate	4.40%	4.50%	5.60%

Pension Plan Assets by Asset Category (Detail) - USD ($) $ in Millions	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
U.S. Pension
Defined Benefit Plan Disclosure [Line Items]
Pension plan assets	$ 503.5	$ 417.6	$ 329.9
Foreign Pension
Defined Benefit Plan Disclosure [Line Items]
Pension plan assets	417.0	390.6	$ 314.0
Equity Securities \| U.S. Pension
Defined Benefit Plan Disclosure [Line Items]
Pension plan assets	321.2	245.2
Equity Securities \| Foreign Pension
Defined Benefit Plan Disclosure [Line Items]
Pension plan assets	237.4	215.9
Debt Securities \| U.S. Pension
Defined Benefit Plan Disclosure [Line Items]
Pension plan assets	114.6	118.4
Debt Securities \| Foreign Pension
Defined Benefit Plan Disclosure [Line Items]
Pension plan assets	125.7	136.4
Alternative Investments \| U.S. Pension
Defined Benefit Plan Disclosure [Line Items]
Pension plan assets	51.0	45.1
Alternative Investments \| Foreign Pension
Defined Benefit Plan Disclosure [Line Items]
Pension plan assets	31.5	28.1
Cash and other \| U.S. Pension
Defined Benefit Plan Disclosure [Line Items]
Pension plan assets	16.7	8.9
Cash and other \| Foreign Pension
Defined Benefit Plan Disclosure [Line Items]
Pension plan assets	$ 22.4	$ 10.2

Expected Future Benefit Payments (Detail) $ in Millions	Dec. 31, 2013 USD ($)
U.S. Pension
Defined Benefit Plan Disclosure [Line Items]
2014	$ 22.6
2015	23.7
2016	24.9
2017	25.8
2018	26.3
Five years thereafter	154.4
Foreign Pension
Defined Benefit Plan Disclosure [Line Items]
2014	19.3
2015	19.0
2016	19.4
2017	20.2
2018	20.5
Five years thereafter	118.0
U.S. Other Postretirement
Defined Benefit Plan Disclosure [Line Items]
2014	6.9
2015	7.0
2016	7.1
2017	7.0
2018	6.9
Five years thereafter	33.1
Foreign Other Postretirement
Defined Benefit Plan Disclosure [Line Items]
2014	2.3
2015	1.4
2016	1.4
2017	1.5
2018	1.6
Five years thereafter	$ 10.1

Information Related to Multi-Employer Pension Plans (Detail) - USD ($)
$ in Millions

12 Months Ended

Dec. 31, 2013

Dec. 31, 2012

Dec. 31, 2011

^[2]

516099782-001

Multiemployer Plans [Line Items]

Employer Identification Number

516099782

Multiemployer Plan Number

001

Pension Protection Act Zone status Certification

^[1]

FIP/RP Pending or Implemented

Surcharge

Contributions to Multiemployer Pension Plan

$ 0.4

$ 0.5

13-6130178

Multiemployer Plans [Line Items]

Employer Identification Number

136130178

Pension Protection Act Zone status Certification

^[3]

FIP/RP Pending or Implemented

Implemented

Surcharge

Yes

Contributions to Multiemployer Pension Plan

$ 0.2

$ 0.1

[1]	As of December 31, 2012, the date of the most recent plan financial statements provided, total plan assets exceeded the plan accumulated benefit obligation.
[2]	Contributions made by the Company represent more than 5% of total contributions.
[3]	As of December 31, 2011, the date of the most recent plan financial statements provided, total plan assets were less than 65% of the plan accumulated benefit obligation.

Information Related to Multi-Employer Pension Plans (Parenthetical) (Detail)	12 Months Ended
	Dec. 31, 2011
Minimum
Multiemployer Plans [Line Items]
Contributions made by the Company as percentage of total contributions	5.00%
13-6130178
Multiemployer Plans [Line Items]
Total plan assets as percentage of accumulated benefit obligation	Less than 65 percent

Capital Stock and Equity - Additional Information (Detail) $ / shares in Units, $ in Millions	1 Months Ended						3 Months Ended								12 Months Ended			36 Months Ended
	Feb. 07, 2014 $ / shares	Dec. 31, 2013 USD ($) Vote Director $ / Right shares	Apr. 30, 2013 USD ($)	Apr. 25, 2013 USD ($)	Feb. 28, 2013 USD ($)	Jan. 31, 2013 USD ($)	Dec. 31, 2013 Vote Director $ / shares $ / Right shares	Sep. 28, 2013 $ / shares	Jun. 29, 2013 USD ($) $ / shares shares	Mar. 30, 2013 $ / shares	Dec. 31, 2012 $ / shares shares	Sep. 29, 2012 $ / shares	Jun. 30, 2012 $ / shares	Mar. 31, 2012 $ / shares	Dec. 31, 2013 USD ($) Vote Director $ / shares $ / Right shares	Dec. 31, 2012 USD ($) $ / shares shares	Dec. 31, 2011 USD ($) $ / shares shares	Dec. 31, 2013 USD ($) Vote Director $ / Right shares
Stockholders Equity Note [Line Items]
Common stock, shares authorized \| shares		300,000,000					300,000,000				300,000,000				300,000,000	300,000,000		300,000,000
Common stock holders voting right, vote per outstanding share \| Vote		1					1								1			1
Common Stock Share Repurchase Program, description						Common Stock Share Repurchase Program In January 2013, the Company's Board of Directors authorized an increase of $800 million to the Company's existing common stock share repurchase program, which permits the discretionary repurchase of the Company's common stock, to provide for aggregate repurchases of $1.5 billion and extended the term of the program to January 10, 2016.
Common stock, aggregate authorized repurchase amount						$ 1,500.0
Number of directors \| Director		3					3								3			3
Accelerated stock repurchase agreement amount				$ 800.0
Amount paid in accelerated stock repurchase agreement									$ 800.0
Common stock, repurchased \| shares									11,862,836						15,533,758	5,357,443	6,182,429
Percentage of treasury stock repurchased									80.00%
Value of common stock repurchased, per share \| $ / shares									$ 53.95
Value of common stock repurchased															$ 1,000.1	$ 222.8	$ 279.1	$ 1,500.0
Common stock, share repurchase program amount															$ 750.0
Common stock, at an average purchase price excluding commission \| $ / shares															$ 54.08	$ 41.59	$ 45.15
Repurchase of common stock															$ 1,000.1	$ 222.8	$ 279.1
Shares held in treasury authorized to be retired \| shares		20,000,000					20,000,000								20,000,000			20,000,000
Cash dividends declared per share \| $ / shares							$ 0.17	$ 0.17	$ 0.17	$ 0.17	$ 0.14	$ 0.14	$ 0.14	$ 0.14
Dividends declared to Lear Corporation stockholders															$ 59.4	56.1	52.9
Dividends paid to Lear Corporation stockholders															$ 58.4	$ 54.6	$ 51.1
Warrants outstanding \| shares		279,094					279,094				377,091				279,094	377,091		279,094
Exercisable of warrants into common stock \| shares		558,188					558,188				754,182				558,188	754,182		558,188
Exercise price of Warrants \| $ / Right		0.005					0.005								0.005			0.005
Warrant expiration date		Nov. 09, 2014					Nov. 09, 2014								Nov. 09, 2014			Nov. 09, 2014
Subsequent Event \| Dividend Declared
Stockholders Equity Note [Line Items]
Dividends payable, per share \| $ / shares	$ 0.20
Dividend declared date	Feb. 07, 2014
Dividend payable date	Mar. 20, 2014
Dividend record date	Feb. 28, 2014
Additional Paid-in Capital
Stockholders Equity Note [Line Items]
Percentage of treasury stock repurchased									20.00%
Value of common stock repurchased									$ 160.0
Retirement of shares held in treasury		$ 389.7
Common Stock
Stockholders Equity Note [Line Items]
Retirement of shares held in treasury		0.2
Retained Earnings
Stockholders Equity Note [Line Items]
Retirement of shares held in treasury		600.7
Treasury Stock
Stockholders Equity Note [Line Items]
Retirement of shares held in treasury		$ 990.6
Additional Authorization
Stockholders Equity Note [Line Items]
Common stock, aggregate authorized repurchase amount						$ 800.0
2013 Share Repurchase Program
Stockholders Equity Note [Line Items]
Common stock, aggregate authorized repurchase amount					$ 600.0
Two-Year Stock Repurchase Program
Stockholders Equity Note [Line Items]
Common stock, aggregate authorized repurchase amount			$ 750.0

Stock-Based Compensation - Additional Information (Detail) - USD ($) $ / shares in Units, $ in Millions	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011	Nov. 09, 2009
Compensation Related Costs Disclosure [Line Items]
Shares of common stock reserved for issuance under the 2009 Long-Term Stock Incentive Plan				11,815,748
Compensation expense	$ 58.4	$ 38.9	$ 33.6
Unrecognized compensation expense	$ 54.5
Unrecognized compensation expense, period of recognition	1 year 6 months
Performance Shares
Compensation Related Costs Disclosure [Line Items]
Vesting period	3 years
Weighted average grant date fair value of performance shares granted	$ 51.03	$ 45.21	$ 55.15
Restricted stock units
Compensation Related Costs Disclosure [Line Items]
Weighted average grant date fair value of performance shares granted	$ 56.69	$ 43.23	$ 54.88

Summary of Restricted Stock Unit and Performance Share Transaction (Detail)

12 Months Ended

Dec. 31, 2013

Restricted stock units

Number of Shares

Outstanding beginning balance

669,459

Granted

320,318

Distributed (vested)

(207,468)

Cancelled

(20,886)

Outstanding at end of period

761,423

^[1]

Vested or expected to vest

761,423

Performance Shares

Number of Shares

Outstanding beginning balance

2,190,778

Granted

1,327,478

Cancelled

(188,038)

Outstanding at end of period

3,330,218

^[1]

Vested or expected to vest

2,258,631

[1]	Outstanding performance shares are reflected at the maximum possible payout that may be earned during the relevant performance periods.

Commitments and Contingencies - Additional Information (Detail) $ in Millions	3 Months Ended	12 Months Ended			27 Months Ended
	Oct. 01, 2011 Facility	Dec. 31, 2013 USD ($) Person	Dec. 31, 2012 USD ($)	Dec. 31, 2011 USD ($)	Dec. 31, 2013 USD ($) Person
Loss Contingencies [Line Items]
Reserves for pending legal disputes, including commercial disputes and other matters		$ 17.5	$ 12.8		$ 17.5
Environmental reserves		5.0	5.2		5.0
Number of production facilities destroyed by fire \| Facility	1
Incurred losses and incremental costs related to the destruction of assets caused by a fire		7.3	34.4	$ 24.0	65.7
Insurance proceeds		10.0	66.4	12.6	89.0
Insurance proceeds, operating activities		2.9	47.2	9.0	59.1
Insurance proceeds, investing activities		$ 7.1	19.2	3.5	$ 29.8
Percentage employees that are members of collective bargaining agreements		51.00%			51.00%
Rent Expense		$ 117.2	108.8	99.2
Unionized Workforce Subject to Labor Agreement Expiring in 2014
Loss Contingencies [Line Items]
Percentage employees that are members of collective bargaining agreements		87.00%			87.00%
Number of employees \| Person		61,000			61,000
Unionized Workforce Subject to Labor Agreement Expiring in 2014 \| United States And Canada
Loss Contingencies [Line Items]
Percentage employees that are members of collective bargaining agreements		28.00%			28.00%
Cost of Sales
Loss Contingencies [Line Items]
Insurance recoveries			49.0	10.1	$ 59.1
Other (Income) Expense
Loss Contingencies [Line Items]
Insurance recoveries			$ 26.5	$ 3.4	$ 29.9

Summary of Changes in Reserves for Product Liability and Warranty Claims (Detail) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012
Movement in Standard Product Warranty Accrual [Roll Forward]
Beginning Balance	$ 22.7	$ 23.4
Expense, net, including changes in estimates	15.2	5.3
Settlements	(9.1)	(7.3)
Foreign currency translation and other	(0.5)	1.3
Ending Balance	$ 28.3	$ 22.7

Summary of Lease Commitments Under Non-Cancelable Operating Leases (Detail) $ in Millions	Dec. 31, 2013 USD ($)
Operating Leases, Future Minimum Payments Due, Fiscal Year Maturity [Abstract]
2014	$ 90.1
2015	68.8
2016	59.1
2017	52.3
2018	45.8
2019 and thereafter	74.3
Total	$ 390.4

Summary of Segment Financial Information (Detail) - USD ($)
$ in Millions

3 Months Ended

12 Months Ended

Dec. 31, 2013

Sep. 28, 2013

Jun. 29, 2013

Mar. 30, 2013

Dec. 31, 2012

Sep. 29, 2012

Jun. 30, 2012

Mar. 31, 2012

Dec. 31, 2013

Dec. 31, 2012

Dec. 31, 2011

Segment Reporting Information [Line Items]

Revenues from external customers

$ 4,256.1

$ 3,917.7

$ 4,113.1

$ 3,947.1

$ 3,719.4

$ 3,538.6

$ 3,665.0

$ 3,644.0

$ 16,234.0

$ 14,567.0

$ 14,156.5

Segment earnings

^[1]

736.6

705.2

679.6

Depreciation and amortization

285.5

239.5

246.3

Capital expenditures

460.6

458.3

329.5

Total assets

8,330.9

8,194.1

8,330.9

8,194.1

7,010.9

Operating Segments

Segment Reporting Information [Line Items]

Segment earnings

991.2

916.6

888.8

Operating Segments | Seating

Segment Reporting Information [Line Items]

Revenues from external customers

12,018.1

11,029.6

10,943.0

Segment earnings

^[1]

576.9

661.7

703.7

Depreciation and amortization

181.3

152.6

146.5

Capital expenditures

288.5

290.7

184.0

Total assets

4,640.0

4,341.9

4,640.0

4,341.9

3,697.9

Operating Segments | Electrical

Segment Reporting Information [Line Items]

Revenues from external customers

4,215.9

3,537.4

3,213.5

Segment earnings

^[1]

414.3

254.9

185.1

Depreciation and amortization

96.4

78.4

92.3

Capital expenditures

163.4

158.1

139.4

Total assets

1,658.3

1,432.2

1,658.3

1,432.2

1,255.0

Corporate and regional headquarters and elimination of intercompany activity ("Other")

Segment Reporting Information [Line Items]

Segment earnings

^[1]

(254.6)

(211.4)

(209.2)

Depreciation and amortization

7.8

8.5

7.5

Capital expenditures

8.7

9.5

6.1

Total assets

$ 2,032.6

$ 2,420.0

$ 2,032.6

$ 2,420.0

$ 2,058.0

[1]	See definition in Note 2, "Summary of Significant Accounting Policies - Segment Reporting."

Segment Reporting - Additional Information (Detail) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Operating Segments \| Seating
Segment Reporting Information [Line Items]
Restructuring charges	$ 54.8	$ 47.8	$ 66.4
Operating Segments \| Electrical
Segment Reporting Information [Line Items]
Restructuring charges	13.1	4.3	$ 2.4
Corporate and regional headquarters and elimination of intercompany activity ("Other")
Segment Reporting Information [Line Items]
Restructuring charges	$ 10.0	$ 3.1

Reconciliation of Consolidated Segment Earnings to Consolidated Income Before Provision for Income Taxes (Detail) - USD ($)
$ in Millions

12 Months Ended

Dec. 31, 2013

Dec. 31, 2012

Dec. 31, 2011

Segment Reporting, Reconciling Item for Operating Profit (Loss) from Segment to Consolidated [Line Items]

Segment earnings

^[1]

$ 736.6

$ 705.2

$ 679.6

Interest expense

68.4

49.9

39.7

Other expense, net

58.1

6.4

24.2

Consolidated income before provision (benefit) for income taxes and equity in net income of affiliates

610.1

648.9

615.7

Operating Segments

Segment Reporting, Reconciling Item for Operating Profit (Loss) from Segment to Consolidated [Line Items]

Segment earnings

991.2

916.6

888.8

Corporate and regional headquarters and elimination of intercompany activity ("Other")

Segment Reporting, Reconciling Item for Operating Profit (Loss) from Segment to Consolidated [Line Items]

Segment earnings

^[1]

$ (254.6)

$ (211.4)

$ (209.2)

[1]	See definition in Note 2, "Summary of Significant Accounting Policies - Segment Reporting."

Revenue from External Customers and Tangible Long-lived Assets for each of Geographic Area (Detail) - USD ($) $ in Millions	3 Months Ended								12 Months Ended
	Dec. 31, 2013	Sep. 28, 2013	Jun. 29, 2013	Mar. 30, 2013	Dec. 31, 2012	Sep. 29, 2012	Jun. 30, 2012	Mar. 31, 2012	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Revenues from External Customers and Long-Lived Assets [Line Items]
Net sales	$ 4,256.1	$ 3,917.7	$ 4,113.1	$ 3,947.1	$ 3,719.4	$ 3,538.6	$ 3,665.0	$ 3,644.0	$ 16,234.0	$ 14,567.0	$ 14,156.5
Property, plant and equipment, net	1,587.2				1,403.1				1,587.2	1,403.1
UNITED STATES
Revenues from External Customers and Long-Lived Assets [Line Items]
Net sales									3,046.0	2,891.4	2,542.2
Property, plant and equipment, net	246.1				213.4				246.1	213.4
GERMANY
Revenues from External Customers and Long-Lived Assets [Line Items]
Net sales									2,204.6	2,142.4	2,522.5
Property, plant and equipment, net	150.8				151.5				150.8	151.5
MEXICO
Revenues from External Customers and Long-Lived Assets [Line Items]
Net sales									2,225.9	1,991.8	1,659.0
Property, plant and equipment, net	271.8				236.7				271.8	236.7
CHINA
Revenues from External Customers and Long-Lived Assets [Line Items]
Net sales									1,842.9	1,467.6	1,363.0
Property, plant and equipment, net	170.6				131.8				170.6	131.8
Other Countries
Revenues from External Customers and Long-Lived Assets [Line Items]
Net sales									6,914.6	6,073.8	$ 6,069.8
Property, plant and equipment, net	$ 747.9				$ 669.7				$ 747.9	$ 669.7

Summary of Percentage of Revenues from Major Customers (Detail) - Sales	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Ford Motor Company
Revenue, Major Customer [Line Items]
Percentage of revenues from major customers	21.90%	19.80%	19.40%
General Motors
Revenue, Major Customer [Line Items]
Percentage of revenues from major customers	21.90%	21.10%	18.80%
BMW
Revenue, Major Customer [Line Items]
Percentage of revenues from major customers	10.00%	10.60%	11.60%

Financial Instruments - Additional Information (Detail) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Financial Instruments [Line Items]
Long-term debt	$ 1,057.1	$ 626.3
Gains recorded in accumulated other comprehensive loss	6.5	19.9
Expected amount to be reclassified into earnings from accumulated other comprehensive loss	5.9
Tax benefits (expense) related to derivative instruments and hedging activities recognized in other comprehensive income (loss)	5.4	(19.0)	$ 1.8
Guilford Mills \| Fair Value, Inputs, Level 3 \| Property Plant and Equipment
Financial Instruments [Line Items]
Fair value measured on a non-recurring basis		89.9
Guilford Mills \| Fair Value, Inputs, Level 3 \| Intangible Assets
Financial Instruments [Line Items]
Fair value measured on a non-recurring basis		56.0
Commodity Contract \| Cost of Sales
Financial Instruments [Line Items]
Gains (losses) reclassified from accumulated other comprehensive loss		0.2
Commodity Contract \| Designated as Hedging Instrument
Financial Instruments [Line Items]
Gains (losses) reclassified from accumulated other comprehensive loss		0.2	0.2
Derivative outstanding	0.0	0.0
Foreign Exchange Contract
Financial Instruments [Line Items]
Derivative, fair value, net	6.4	19.9
Other derivatives not designated as hedging instruments, fair value, net	(0.1)	0.0
Foreign Exchange Contract \| Cost of Sales
Financial Instruments [Line Items]
Gains (losses) reclassified from accumulated other comprehensive loss	28.3	(4.2)	(10.9)
Foreign Exchange Contract \| Sales
Financial Instruments [Line Items]
Gains (losses) reclassified from accumulated other comprehensive loss	$ 3.9	$ 1.0	(1.7)
Foreign Exchange Contract \| Designated as Hedging Instrument
Financial Instruments [Line Items]
Derivative maturities	18 months	18 months
Derivative, fair value, net	$ 6.5	$ 19.9
Gains (losses) reclassified from accumulated other comprehensive loss	(32.2)	3.2	$ 12.6
Foreign Exchange Contract \| Designated as Hedging Instrument \| Cash Flow Hedging
Financial Instruments [Line Items]
Notional amount of derivatives	917.4	836.4
Foreign Exchange Contract \| Not Designated as Hedging Instrument
Financial Instruments [Line Items]
Notional amount of derivatives	$ 149.2	$ 23.4
Derivative maturities	12 months	12 months
Derivative, fair value, net	$ (0.1)
Interest Rate Contract
Financial Instruments [Line Items]
Derivative outstanding	0.0	$ 0.0
Carrying (Reported) Amount, Fair Value Disclosure
Financial Instruments [Line Items]
Long-term debt	1,057.1	626.3
Estimate of Fair Value, Fair Value Disclosure
Financial Instruments [Line Items]
Long-term debt	$ 1,077.1	$ 696.6

Fair Value of Outstanding Foreign Currency Derivative Contracts and Related Classification in Condensed Consolidated Balance Sheets (Detail) - Foreign Exchange Contract - USD ($) $ in Millions	Dec. 31, 2013	Dec. 31, 2012
Contracts balance sheet classification:
Derivative, fair value, net	$ 6.4	$ 19.9
Designated as Hedging Instrument
Contracts balance sheet classification:
Other current assets	12.4	22.3
Other long-term assets	0.7	0.5
Other current liabilities	(6.5)	(2.8)
Other long-term liabilities	(0.1)	(0.1)
Derivative, fair value, net	6.5	19.9
Not Designated as Hedging Instrument
Contracts balance sheet classification:
Other current assets	0.4	0.1
Other current liabilities	(0.5)	$ (0.1)
Derivative, fair value, net	$ (0.1)

- Definition

Fair value, after the effects of master netting arrangements, of a financial liability or contract with one or more underlyings, notional amount or payment provision or both, and the contract can be net settled by means outside the contract or delivery of an asset, expected to be settled within one year or normal operating cycle, if longer. Includes assets not subject to a master netting arrangement and not elected to be offset.

+ References + Details

Pretax Amounts Related to Foreign Currency Derivative Contracts that were Recognized in and Reclassified from Accumulated Other Comprehensive Income (Loss) (Detail) - Foreign Exchange Contract - Designated as Hedging Instrument - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Contracts qualifying for hedge accounting:
Gains (losses) recognized in accumulated other comprehensive loss	$ 18.8	$ 55.8	$ (50.4)
(Gains) losses reclassified from accumulated other comprehensive loss	(32.2)	3.2	12.6
Other comprehensive income (loss)	$ (13.4)	$ 59.0	$ (37.8)

Pretax Amounts Related to Commodity Swap Contracts that were Recognized in and Reclassified from Accumulated Other Comprehensive Income (Loss) (Detail) - Commodity Contract - Designated as Hedging Instrument - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2012	Dec. 31, 2011
Contracts qualifying for hedge accounting:
Gains (losses) recognized in accumulated other comprehensive loss	$ 0.1	$ (0.5)
Losses reclassified from accumulated other comprehensive loss	0.2	0.2
Other comprehensive income (loss)	$ 0.3	$ (0.3)

Fair Value Measurements and Related Valuation Techniques and Fair Value Hierarchy Level (Detail) - Fair Value, Measurements, Recurring - Foreign Exchange Contract - USD ($) $ in Millions	Dec. 31, 2013	Dec. 31, 2012
Fair Value Measurements, Recurring and Nonrecurring, Valuation Techniques [Line Items]
Derivative assets, at fair value	$ 6.4	$ 19.9
Fair Value, Inputs, Level 1
Fair Value Measurements, Recurring and Nonrecurring, Valuation Techniques [Line Items]
Derivative assets, at fair value
Fair Value, Inputs, Level 2
Fair Value Measurements, Recurring and Nonrecurring, Valuation Techniques [Line Items]
Derivative assets, at fair value	6.4	19.9
Fair Value, Inputs, Level 3
Fair Value Measurements, Recurring and Nonrecurring, Valuation Techniques [Line Items]
Derivative assets, at fair value

Quarterly Financial Data (Detail) - USD ($) $ / shares in Units, $ in Millions	3 Months Ended								12 Months Ended
	Dec. 31, 2013	Sep. 28, 2013	Jun. 29, 2013	Mar. 30, 2013	Dec. 31, 2012	Sep. 29, 2012	Jun. 30, 2012	Mar. 31, 2012	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Quarterly Financial Information Disclosure [Abstract]
Net sales	$ 4,256.1	$ 3,917.7	$ 4,113.1	$ 3,947.1	$ 3,719.4	$ 3,538.6	$ 3,665.0	$ 3,644.0	$ 16,234.0	$ 14,567.0	$ 14,156.5
Gross profit	319.4	330.2	337.7	312.4	301.8	291.3	314.6	309.8
Consolidated net income	79.9	116.7	142.3	116.9	890.1	128.1	154.6	144.4	455.8	1,317.2	570.4
Net income attributable to Lear	$ 72.8	$ 112.8	$ 137.3	$ 108.5	$ 881.9	$ 121.4	$ 145.4	$ 134.1	$ 431.4	$ 1,282.8	$ 540.7
Basic net income per share attributable to Lear	$ 0.90	$ 1.40	$ 1.62	$ 1.14	$ 9.12	$ 1.25	$ 1.47	$ 1.34	$ 5.07	$ 13.04	$ 5.21
Diluted net income per share attributable to Lear	$ 0.88	$ 1.38	$ 1.60	$ 1.13	$ 9.00	$ 1.23	$ 1.45	$ 1.32	$ 4.99	$ 12.85	$ 5.08

- Definition

The amount of net income (loss) for the period per each share of common stock or unit outstanding during the reporting period.

+ References + Details

- Definition

The portion of profit or loss for the period, net of income taxes, which is attributable to the parent.

+ References

+ Details

Quarterly Financial Data - Additional Information (Detail) - USD ($) $ in Millions	3 Months Ended			12 Months Ended
	Dec. 31, 2013	Jun. 29, 2013	Dec. 31, 2012	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Quarterly Financial Information [Line Items]
Provision (benefit) for income taxes				$ 192.7	$ (638.0)	$ 68.8
Insurance recoveries, net of losses and incremental costs			$ 30.1
Valuation Allowance of Deferred Tax Assets and Other Items
Quarterly Financial Information [Line Items]
Provision (benefit) for income taxes	$ 16.0	$ (21.5)			$ (766.9)

Supplemental Guarantor Consolidating Balance Sheets (Detail) - USD ($) $ in Millions	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011	Dec. 31, 2010
Current Assets:
Cash and cash equivalents	$ 1,137.7	$ 1,402.2	$ 1,754.3	$ 1,654.1
Accounts receivable	2,278.3	2,040.7
Inventories	818.7	727.1
Other	687.8	703.5
Total current assets	4,922.5	4,873.5
Long-Term Assets:
Property, plant and equipment, net	1,587.2	1,403.1
Goodwill	757.2	746.5
Other	1,064.0	1,171.0
Total long-term assets	3,408.4	3,320.6
Total assets	8,330.9	8,194.1	7,010.9
Current Liabilities:
Accounts payable and drafts	2,438.7	2,233.0
Accrued liabilities	1,140.4	983.9
Total current liabilities	3,579.1	3,216.9
Long-Term Liabilities:
Long-term debt	1,057.1	626.3
Other	545.2	738.7
Total long-term liabilities	1,602.3	1,365.0
Equity:
Lear Corporation stockholders' equity	3,045.9	3,487.1
Noncontrolling interests	103.6	125.1
Equity	3,149.5	3,612.2	2,561.1	2,568.8
Total liabilities and equity	8,330.9	8,194.1
Parent Company
Current Assets:
Cash and cash equivalents	343.5	481.4	820.3	808.8
Accounts receivable	41.2	47.7
Inventories	4.8	5.2
Other	147.7	162.9
Total current assets	537.2	697.2
Long-Term Assets:
Property, plant and equipment, net	95.5	91.5
Goodwill	23.5	23.5
Investments in subsidiaries	1,802.4	1,494.7
Intercompany accounts, net	1,373.1	1,471.3
Other	591.5	769.9
Total long-term assets	3,886.0	3,850.9
Total assets	4,423.2	4,548.1
Current Liabilities:
Accounts payable and drafts	73.8	114.3
Accrued liabilities	127.9	124.7
Total current liabilities	201.7	239.0
Long-Term Liabilities:
Long-term debt	1,057.1	626.3
Other	118.5	195.7
Total long-term liabilities	1,175.6	822.0
Equity:
Lear Corporation stockholders' equity	3,045.9	3,487.1
Equity	3,045.9	3,487.1
Total liabilities and equity	4,423.2	4,548.1
Guarantor Subsidiaries
Current Assets:
Cash and cash equivalents	0.1	0.1	0.1	0.4
Accounts receivable	349.7	358.4
Inventories	297.9	264.3
Other	77.3	70.2
Total current assets	725.0	693.0
Long-Term Assets:
Property, plant and equipment, net	316.0	273.3
Goodwill	401.0	400.8
Investments in subsidiaries	1,878.5	1,504.2
Other	71.5	67.5
Total long-term assets	2,667.0	2,245.8
Total assets	3,392.0	2,938.8
Current Liabilities:
Accounts payable and drafts	582.4	555.2
Accrued liabilities	156.1	192.8
Total current liabilities	738.5	748.0
Long-Term Liabilities:
Intercompany accounts, net	515.2	447.6
Other	143.0	179.5
Total long-term liabilities	658.2	627.1
Equity:
Lear Corporation stockholders' equity	1,995.3	1,563.7
Equity	1,995.3	1,563.7
Total liabilities and equity	3,392.0	2,938.8
Non-Guarantor Subsidiaries
Current Assets:
Cash and cash equivalents	794.1	920.7	$ 933.9	$ 844.9
Accounts receivable	1,887.4	1,634.6
Inventories	516.0	457.6
Other	462.8	470.4
Total current assets	3,660.3	3,483.3
Long-Term Assets:
Property, plant and equipment, net	1,175.7	1,038.3
Goodwill	332.7	322.2
Other	401.0	333.6
Total long-term assets	1,909.4	1,694.1
Total assets	5,569.7	5,177.4
Current Liabilities:
Accounts payable and drafts	1,782.5	1,563.5
Accrued liabilities	856.4	666.4
Total current liabilities	2,638.9	2,229.9
Long-Term Liabilities:
Intercompany accounts, net	857.9	1,023.7
Other	283.7	363.5
Total long-term liabilities	1,141.6	1,387.2
Equity:
Lear Corporation stockholders' equity	1,685.6	1,435.2
Noncontrolling interests	103.6	125.1
Equity	1,789.2	1,560.3
Total liabilities and equity	5,569.7	5,177.4
Consolidation, Eliminations
Long-Term Assets:
Investments in subsidiaries	(3,680.9)	(2,998.9)
Intercompany accounts, net	(1,373.1)	(1,471.3)
Total long-term assets	(5,054.0)	(4,470.2)
Total assets	(5,054.0)	(4,470.2)
Long-Term Liabilities:
Intercompany accounts, net	(1,373.1)	(1,471.3)
Total long-term liabilities	(1,373.1)	(1,471.3)
Equity:
Lear Corporation stockholders' equity	(3,680.9)	(2,998.9)
Equity	(3,680.9)	(2,998.9)
Total liabilities and equity	$ (5,054.0)	$ 4,470.2

Supplemental Guarantor Consolidating Statements of Income (Detail) - USD ($) $ in Millions	3 Months Ended								12 Months Ended
	Dec. 31, 2013	Sep. 28, 2013	Jun. 29, 2013	Mar. 30, 2013	Dec. 31, 2012	Sep. 29, 2012	Jun. 30, 2012	Mar. 31, 2012	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Condensed Financial Statements, Captions [Line Items]
Net sales	$ 4,256.1	$ 3,917.7	$ 4,113.1	$ 3,947.1	$ 3,719.4	$ 3,538.6	$ 3,665.0	$ 3,644.0	$ 16,234.0	$ 14,567.0	$ 14,156.5
Cost of sales									14,934.3	13,349.5	12,963.3
Selling, general and administrative expenses									528.7	479.3	485.6
Amortization of intangible assets									34.4	33.0	28.0
Interest expense									68.4	49.9	39.7
Other expense, net									58.1	6.4	24.2
Consolidated income before provision (benefit) for income taxes and equity in net income of affiliates									610.1	648.9	615.7
Provision (benefit) for income taxes									192.7	(638.0)	68.8
Equity in net income of affiliates									(38.4)	(30.3)	(23.5)
Consolidated net income	79.9	116.7	142.3	116.9	890.1	128.1	154.6	144.4	455.8	1,317.2	570.4
Less: Net income attributable to noncontrolling interests									24.4	34.4	29.7
Net income attributable to Lear	$ 72.8	$ 112.8	$ 137.3	$ 108.5	$ 881.9	$ 121.4	$ 145.4	$ 134.1	431.4	1,282.8	540.7
Consolidated comprehensive income									592.0	1,349.6	318.9
Less: Comprehensive income attributable to noncontrolling interests									25.9	35.6	32.2
Comprehensive income attributable to Lear									566.1	1,314.0	286.7
Parent Company
Condensed Financial Statements, Captions [Line Items]
Net sales									449.0	483.7	389.5
Cost of sales									573.4	555.6	489.0
Selling, general and administrative expenses									170.1	213.8	189.7
Intercompany operating (income) expense, net									(283.9)	(247.9)	(390.8)
Amortization of intangible assets									1.7	1.7	1.7
Interest expense									52.0	2.3
Other expense, net									6.5	2.9	3.4
Consolidated income before provision (benefit) for income taxes and equity in net income of affiliates									(70.8)	(44.7)	96.5
Provision (benefit) for income taxes									(33.9)	(724.5)	17.0
Equity in net income of affiliates									0.7	(6.1)	1.1
Equity in net income of subsidiaries									(469.0)	(596.9)	(462.3)
Consolidated net income									431.4	1,282.8	540.7
Net income attributable to Lear									431.4	1,282.8	540.7
Consolidated comprehensive income									566.1	1,314.0	286.7
Comprehensive income attributable to Lear									566.1	1,314.0	286.7
Guarantor Subsidiaries
Condensed Financial Statements, Captions [Line Items]
Net sales									6,261.1	5,850.1	5,231.9
Cost of sales									5,699.7	5,295.3	4,764.2
Selling, general and administrative expenses									61.9	38.0	12.8
Intercompany operating (income) expense, net									180.9	118.3	206.2
Amortization of intangible assets									4.7	2.8
Interest expense									19.3	21.8	24.5
Other expense, net									7.6	2.4	15.3
Consolidated income before provision (benefit) for income taxes and equity in net income of affiliates									287.0	371.5	208.9
Provision (benefit) for income taxes									113.6	(0.5)	4.7
Equity in net income of affiliates									(2.0)	(3.6)	(3.0)
Equity in net income of subsidiaries									(144.4)	(182.6)	(257.6)
Consolidated net income									319.8	558.2	464.8
Net income attributable to Lear									319.8	558.2	464.8
Consolidated comprehensive income									347.0	607.8	383.8
Comprehensive income attributable to Lear									347.0	607.8	383.8
Non-Guarantor Subsidiaries
Condensed Financial Statements, Captions [Line Items]
Net sales									14,042.2	12,484.6	12,668.7
Cost of sales									13,179.5	11,750.0	11,843.7
Selling, general and administrative expenses									296.7	227.5	283.1
Intercompany operating (income) expense, net									103.0	129.6	184.6
Amortization of intangible assets									28.0	28.5	26.3
Interest expense									(2.9)	25.8	15.2
Other expense, net									44.0	1.1	5.5
Consolidated income before provision (benefit) for income taxes and equity in net income of affiliates									393.9	322.1	310.3
Provision (benefit) for income taxes									113.0	87.0	47.1
Equity in net income of affiliates									(37.1)	(20.6)	(21.6)
Consolidated net income									318.0	255.7	284.8
Less: Net income attributable to noncontrolling interests									24.4	34.4	29.7
Net income attributable to Lear									293.6	221.3	255.1
Consolidated comprehensive income									379.0	259.1	179.9
Less: Comprehensive income attributable to noncontrolling interests									25.9	35.6	32.2
Comprehensive income attributable to Lear									353.1	223.5	147.7
Consolidation, Eliminations
Condensed Financial Statements, Captions [Line Items]
Net sales									(4,518.3)	(4,251.4)	(4,133.6)
Cost of sales									(4,518.3)	(4,251.4)	(4,133.6)
Equity in net income of subsidiaries									613.4	779.5	719.9
Consolidated net income									(613.4)	(779.5)	(719.9)
Net income attributable to Lear									(613.4)	(779.5)	(719.9)
Consolidated comprehensive income									(700.1)	(831.3)	(531.5)
Comprehensive income attributable to Lear									$ (700.1)	$ (831.3)	$ (531.5)

Supplemental Guarantor Consolidating Statements of Cash Flows (Detail) - USD ($) $ in Millions	1 Months Ended		12 Months Ended			27 Months Ended
	Mar. 26, 2013	Aug. 24, 2012	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011	Dec. 31, 2013
Condensed Financial Statements, Captions [Line Items]
Net Cash Provided by Operating Activities			$ 820.1	$ 729.8	$ 790.3
Cash Flows from Investing Activities:
Additions to property, plant and equipment			(460.6)	(458.3)	(329.5)
Insurance proceeds			7.1	19.2	3.5	$ 29.8
Cash paid for acquisitions, net of cash acquired				(243.9)	(8.4)
Other, net			49.6	(4.9)	31.2
Net cash used in investing activities			(403.9)	(687.9)	(303.2)
Cash Flows from Financing Activities:
Proceeds from the issuance of senior notes			500.0
Repurchase of senior notes	$ (72.1)	$ (72.1)	(72.1)	(72.1)
Payment of debt issuance and other financing costs			(13.4)		(4.8)
Other long-term debt repayments, net					(1.1)
Short-term repayments, net					(4.0)
Repurchase of common stock			(1,000.1)	(222.8)	(279.1)
Dividends paid to Lear Corporation stockholders			(58.4)	(54.6)	(51.1)
Dividends paid to noncontrolling interests			(44.0)	(23.1)	(18.5)
Other, net			(10.5)	(23.5)	(13.7)
Net cash used in financing activities			(698.5)	(396.1)	(372.3)
Effect of foreign currency translation			17.8	2.1	(14.6)
Net Change in Cash and Cash Equivalents			(264.5)	(352.1)	100.2
Cash and Cash Equivalents as of Beginning of Period			1,402.2	1,754.3	1,654.1
Cash and Cash Equivalents as of End of Period			1,137.7	1,402.2	1,754.3	1,137.7
Parent Company
Condensed Financial Statements, Captions [Line Items]
Net Cash Provided by Operating Activities			135.2	(25.8)	180.4
Cash Flows from Investing Activities:
Additions to property, plant and equipment			(17.9)	(11.3)	(10.5)
Cash paid for acquisitions, net of cash acquired				(243.9)
Other, net			43.0	0.4	23.2
Net cash used in investing activities			25.1	(254.8)	12.7
Cash Flows from Financing Activities:
Proceeds from the issuance of senior notes			500.0
Repurchase of senior notes			(72.1)	(72.1)
Payment of debt issuance and other financing costs			(13.4)		(4.8)
Repurchase of common stock			(1,000.1)	(222.8)	(279.1)
Dividends paid to Lear Corporation stockholders			(58.4)	(54.6)	(51.1)
Change in intercompany accounts			349.7	297.3	167.1
Other, net			(3.9)	(6.1)	(13.7)
Net cash used in financing activities			(298.2)	(58.3)	(181.6)
Net Change in Cash and Cash Equivalents			(137.9)	(338.9)	11.5
Cash and Cash Equivalents as of Beginning of Period			481.4	820.3	808.8
Cash and Cash Equivalents as of End of Period			343.5	481.4	820.3	343.5
Guarantor Subsidiaries
Condensed Financial Statements, Captions [Line Items]
Net Cash Provided by Operating Activities			189.7	476.2	212.4
Cash Flows from Investing Activities:
Additions to property, plant and equipment			(110.6)	(97.4)	(57.8)
Other, net			3.8	6.3	1.9
Net cash used in investing activities			(106.8)	(91.1)	(55.9)
Cash Flows from Financing Activities:
Change in intercompany accounts			(82.9)	(385.1)	(156.8)
Net cash used in financing activities			(82.9)	(385.1)	(156.8)
Net Change in Cash and Cash Equivalents					(0.3)
Cash and Cash Equivalents as of Beginning of Period			0.1	0.1	0.4
Cash and Cash Equivalents as of End of Period			0.1	0.1	0.1	0.1
Non-Guarantor Subsidiaries
Condensed Financial Statements, Captions [Line Items]
Net Cash Provided by Operating Activities			495.2	279.4	397.5
Cash Flows from Investing Activities:
Additions to property, plant and equipment			(332.1)	(349.6)	(261.2)
Insurance proceeds			7.1	19.2	3.5
Cash paid for acquisitions, net of cash acquired					(8.4)
Other, net			2.8	(11.6)	6.1
Net cash used in investing activities			(322.2)	(342.0)	(260.0)
Cash Flows from Financing Activities:
Other long-term debt repayments, net					(1.1)
Short-term repayments, net					(4.0)
Dividends paid to noncontrolling interests			(44.0)	(23.1)	(18.5)
Change in intercompany accounts			(266.8)	87.8	(10.3)
Other, net			(6.6)	(17.4)
Net cash used in financing activities			(317.4)	47.3	(33.9)
Effect of foreign currency translation			17.8	2.1	(14.6)
Net Change in Cash and Cash Equivalents			(126.6)	(13.2)	89.0
Cash and Cash Equivalents as of Beginning of Period			920.7	933.9	844.9
Cash and Cash Equivalents as of End of Period			$ 794.1	$ 920.7	$ 933.9	$ 794.1

Supplemental Guarantor Consolidating Financial Statements - Additional Information (Detail) - USD ($) $ in Millions	1 Months Ended	12 Months Ended
	Mar. 26, 2010	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Condensed Financial Statements, Captions [Line Items]
Selling, general and administrative expenses allocated from Lear		$ 111.5	$ 38.1	$ 28.7
7.875% Senior Notes due 2018
Condensed Financial Statements, Captions [Line Items]
Long-term debt, aggregate principal amount		$ 280.0
Long-term debt, stated coupon rate		7.875%	7.875%
Long-term debt, maturity date	Mar. 15, 2018	Mar. 15, 2018	Mar. 15, 2018
8.125% Senior Notes due 2020
Condensed Financial Statements, Captions [Line Items]
Long-term debt, aggregate principal amount		$ 280.0
Long-term debt, stated coupon rate		8.125%	8.125%
Long-term debt, maturity date	Mar. 15, 2020	Mar. 15, 2020	Mar. 15, 2020
4.75% Senior Notes due 2023
Condensed Financial Statements, Captions [Line Items]
Long-term debt, aggregate principal amount		$ 500.0
Long-term debt, stated coupon rate		4.75%
Long-term debt, maturity date		Jan. 15, 2023

Summary of Long-Term Debt of Lear and Guarantors on Combined Basis (Detail) - USD ($) $ in Millions	Dec. 31, 2013	Dec. 31, 2012
Condensed Financial Information Of Parent Company Only Disclosure [Abstract]
Senior notes	$ 1,057.1	$ 626.3

Valuation and Qualifying Accounts (Detail) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Valuation and Qualifying Accounts Disclosure [Line Items]
Balance as of Beginning of Period	$ 663.6	$ 1,428.0	$ 1,421.8
Additions	66.7	96.1	90.1
Retirements	(69.4)	(875.9)	(70.0)
Other Changes	16.2	15.4	(13.9)
Balance as of End of Period	677.1	663.6	1,428.0
Allowance for Doubtful Accounts
Valuation and Qualifying Accounts Disclosure [Line Items]
Balance as of Beginning of Period	35.4	30.7	14.5
Additions	11.8	5.9	19.0
Retirements	(13.9)	(4.2)	(1.8)
Other Changes	1.2	3.0	(1.0)
Balance as of End of Period	34.5	35.4	30.7
Allowance for deferred tax assets
Valuation and Qualifying Accounts Disclosure [Line Items]
Balance as of Beginning of Period	628.2	1,397.3	1,407.3
Additions	54.9	90.2	71.1
Retirements	(55.5)	(871.7)	(68.2)
Other Changes	15.0	12.4	(12.9)
Balance as of End of Period	$ 642.6	$ 628.2	$ 1,397.3