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Document and Entity Information - USD ($)	12 Months Ended
Document and Entity Information - USD ($)	Dec. 31, 2017	Feb. 02, 2018	Jul. 01, 2017
Document And Entity Information [Abstract]
Document Type	10-K
Amendment Flag	false
Document Period End Date	Dec. 31, 2017
Document Fiscal Year Focus	2017
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		66,920,130
Entity Public Float			$ 9,648,744,720

Consolidated Balance Sheets - USD ($) $ in Millions	Dec. 31, 2017	Dec. 31, 2016
Current Assets:
Cash and cash equivalents	$ 1,500.4	$ 1,271.6
Accounts receivable	3,230.8	2,746.5
Inventories	1,205.7	1,020.6
Other	676.1	610.6
Total current assets	6,613.0	5,649.3
Long-Term Assets:
Property, plant and equipment, net	2,459.4	2,019.3
Goodwill	1,401.3	1,121.3
Other	1,472.2	1,110.7
Total long-term assets	5,332.9	4,251.3
Total assets	11,945.9	9,900.6
Current Liabilities:
Short-term borrowings	0.0	8.6
Accounts payable and drafts	3,167.2	2,640.5
Accrued liabilities	1,678.1	1,497.6
Current portion of long-term debt	9.0	35.6
Total current liabilities	4,854.3	4,182.3
Long-Term Liabilities:
Long-term debt	1,951.5	1,898.0
Other	694.1	627.4
Total long-term liabilities	2,645.6	2,525.4
Redeemable noncontrolling interest	153.4	0.0
Equity:
Preferred stock, 100,000,000 shares authorized (including 10,896,250 shares of Series A convertible preferred stock authorized); no shares outstanding	0.0	0.0
Common stock, $0.01 par value, 300,000,000 shares authorized; 72,563,291 and 80,563,291 shares issued as of December 31, 2017 and 2016, respectively	0.7	0.8
Additional paid-in capital	1,215.4	1,385.3
Common stock held in treasury, 5,689,527 and 11,131,648 shares as of December 31, 2017 and 2016, respectively, at cost	(724.1)	(1,200.2)
Retained earnings	4,171.9	3,706.9
Accumulated other comprehensive loss	(513.4)	(835.6)
Lear Corporation stockholders’ equity	4,150.5	3,057.2
Noncontrolling interests	142.1	135.7
Equity	4,292.6	3,192.9
Total liabilities and equity	$ 11,945.9	$ 9,900.6

Consolidated Balance Sheets (Parenthetical) - $ / shares	Dec. 31, 2017	Dec. 31, 2016
Preferred stock, shares authorized (in shares)	100,000,000	100,000,000
Preferred stock, shares outstanding (in shares)	0	0
Common stock, par value (in dollars per share)	$ 0.01	$ 0.01
Common stock, shares authorized (in shares)	300,000,000	300,000,000
Common stock, shares issued (in shares)	72,563,291	80,563,291
Common stock held in treasury (in shares)	5,689,527	11,131,648
Series A Preferred Stock
Preferred stock, shares authorized (in shares)	10,896,250	10,896,250

Consolidated Statements of Income - USD ($) $ in Millions	12 Months Ended
Consolidated Statements of Income - USD ($) $ in Millions	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Income Statement [Abstract]
Net sales	$ 20,467.0	$ 18,557.6	$ 18,211.4
Cost of sales	18,175.9	16,455.5	16,391.6
Selling, general and administrative expenses	635.2	621.9	580.5
Amortization of intangible assets	47.6	53.0	52.5
Interest expense	85.7	82.5	86.7
Other (income) expense, net	(4.1)	6.4	68.6
Consolidated income before provision for income taxes and equity in net income of affiliates	1,526.7	1,338.3	1,031.5
Provision for income taxes	197.5	370.2	285.5
Equity in net income of affiliates	(51.7)	(72.4)	(49.8)
Consolidated net income	1,380.9	1,040.5	795.8
Less: Net income attributable to noncontrolling interests	67.5	65.4	50.3
Net income attributable to Lear	$ 1,313.4	$ 975.1	$ 745.5
Basic net income per share available to Lear common stockholders (in dollars per share)	$ 18.79	$ 13.48	$ 9.71
Diluted net income per share available to Lear common stockholders (in dollars per share)	$ 18.59	$ 13.33	$ 9.59
Average common shares outstanding (in shares)	68,542,363	72,345,436	76,754,270
Average diluted shares outstanding (in shares)	69,277,981	73,124,949	77,767,017

Consolidated Statements of Comprehensive Income - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Statement of Comprehensive Income [Abstract]
Consolidated net income	$ 1,380.9	$ 1,040.5	$ 795.8
Other comprehensive income (loss), net of tax:
Defined benefit plan adjustments	8.8	1.8	24.6
Derivative instruments and hedging activities	22.2	(6.4)	(5.5)
Foreign currency translation adjustments	305.0	(109.5)	(251.1)
Total other comprehensive income (loss)	336.0	(114.1)	(232.0)
Consolidated comprehensive income	1,716.9	926.4	563.8
Less: Comprehensive income attributable to noncontrolling interests	81.3	56.8	46.4
Comprehensive income attributable to Lear	$ 1,635.6	$ 869.6	$ 517.4

Consolidated Statements of Equity - USD ($) $ in Millions	Total	Redeemable Non- controlling Interests	Preferred Stock	Common Stock	Additional Paid-in Capital	Common Stock Held in Treasury	Retained Earnings	Defined Benefit Plans	Derivative Instruments and Hedging Activities	Cumulative Translation Adjustments	Lear Corporation Stockholders’ Equity	Non-controlling Interests
Balance at beginning of year at Dec. 31, 2014	$ 3,029.3		$ 0.0	$ 0.8	$ 1,475.2	$ (176.9)	$ 2,161.7	$ (219.2)	$ (33.2)	$ (249.6)	$ 2,958.8	$ 70.5
Comprehensive income (loss):
Net income	795.8						745.5				745.5	50.3
Other comprehensive income (loss)	(232.0)							24.6	(5.5)	(247.2)	(228.1)	(3.9)
Total comprehensive income (loss)	563.8						745.5	24.6	(5.5)	(247.2)	517.4	46.4
Stock-based compensation	65.7				65.7						65.7
Excess tax benefits related to stock-based compensation	2.5				2.5						2.5
Net issuances of shares held in treasury in settlement of stock-based compensation	(50.2)				(91.5)	41.3					(50.2)
Repurchase of common stock	(487.4)				0.0	(487.4)					(487.4)
Dividends declared to Lear Corporation stockholders	(79.4)						(79.4)				(79.4)
Dividends paid to noncontrolling interests	29.3											29.3
Additions to noncontrolling interests	2.7											2.7
Balance at end of year at Dec. 31, 2015	3,017.7		0.0	0.8	1,451.9	(623.0)	2,827.8	(194.6)	(38.7)	(496.8)	2,927.4	90.3
Balance at end of year at Dec. 31, 2016	0.0
Comprehensive income (loss):
Net income	1,040.5						975.1				975.1	65.4
Other comprehensive income (loss)	(114.1)							1.8	(6.4)	(100.9)	(105.5)	(8.6)
Total comprehensive income (loss)	926.4						975.1	1.8	(6.4)	(100.9)	869.6	56.8
Stock-based compensation	68.2				68.2						68.2
Excess tax benefits related to stock-based compensation	8.8				8.8						8.8
Net issuances of shares held in treasury in settlement of stock-based compensation	(47.3)				(124.2)	81.6	(4.7)				(47.3)
Repurchase of common stock	(658.8)				0.0	(658.8)					(658.8)
Dividends declared to Lear Corporation stockholders	(89.1)						(89.1)				(89.1)
Dividends paid to noncontrolling interests	41.2											41.2
Affiliate transaction	41.0											41.0
Acquisition of outstanding noncontrolling interests	(32.8)				(19.4)						(19.4)	(13.4)
Noncontrolling interests — other	0.0						(2.2)				(2.2)	2.2
Balance at end of year at Dec. 31, 2016	3,192.9		0.0	0.8	1,385.3	(1,200.2)	3,706.9	(192.8)	(45.1)	(597.7)	3,057.2	135.7
Comprehensive income (loss):
Adoption of ASU 2016-09	52.9										52.9
Net income		$ 3.2
Comprehensive income (loss):		4.6
Total comprehensive income (loss)		7.8
Dividends declared to noncontrolling interests		(4.9)
Affiliate transaction		125.0
Redeemable noncontrolling interest adjustment		25.5
Balance at end of year at Dec. 31, 2017	153.4	$ 153.4
Comprehensive income (loss):
Net income	1,377.7						1,313.4				1,313.4	64.3
Other comprehensive income (loss)	331.4							8.8	22.2	291.2	322.2	9.2
Total comprehensive income (loss)	1,709.1						1,313.4	8.8	22.2	291.2	1,635.6	73.5
Stock-based compensation	70.2				70.2						70.2
Net issuances of shares held in treasury in settlement of stock-based compensation	(45.2)				(84.2)	39.0					(45.2)
Repurchase of common stock	(454.4)					(454.4)					(454.4)
Retirement of shares held in treasury				(0.1)	(155.9)	891.5	(735.5)
Dividends declared to Lear Corporation stockholders	(140.3)						(140.3)				(140.3)
Dividends paid to noncontrolling interests	67.1											67.1
Affiliate transaction	0.0											0.0
Less: Redeemable noncontrolling interest adjustment	(25.5)						(25.5)				(25.5)
Balance at end of year at Dec. 31, 2017	$ 4,292.6		$ 0.0	$ 0.7	$ 1,215.4	$ (724.1)	$ 4,171.9	$ (184.0)	$ (22.9)	$ (306.5)	$ 4,150.5	$ 142.1

Consolidated Statements of Equity (Parenthetical) - $ / shares	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Statement of Stockholders' Equity [Abstract]
Issuance of common stock related to share based compensation (in shares)	456,252	783,793	807,015
Repurchase of common stock (in shares)	3,014,131	5,816,363	4,366,365
Repurchase of common stock, average price (in dollars per share)	$ 150.77	$ 113.26	$ 111.62
Retirement of shares held in treasury (in shares)	8,000,000
Retirement of shares held in treasury, average price (in dollars per share)	$ 111.43

Consolidated Statements of Cash Flows - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Cash Flows from Operating Activities:
Consolidated net income	$ 1,380.9	$ 1,040.5	$ 795.8
Adjustments to reconcile consolidated net income to net cash provided by operating activities –
Equity in net income of affiliates	(51.7)	(72.4)	(49.8)
Loss on extinguishment of debt	21.2	0.0	14.3
Fixed asset impairment charges	3.4	5.4	5.7
Deferred tax (benefit) provision	(81.3)	103.6	48.6
Depreciation and amortization	427.7	378.2	347.8
Stock-based compensation	70.2	68.2	65.7
Net change in recoverable customer engineering, development and tooling	(54.1)	(16.9)	(57.8)
Net change in working capital items (see below)	72.5	88.1	58.0
Changes in other long-term liabilities	6.6	(12.9)	(20.2)
Changes in other long-term assets	2.1	38.3	44.3
Other, net	(14.4)	(0.8)	18.7
Net cash provided by operating activities	1,783.1	1,619.3	1,271.1
Cash Flows from Investing Activities:
Additions to property, plant and equipment	(594.5)	(528.3)	(485.8)
Acquisitions, net of cash acquired and use of $350 million restricted cash in 2015 (see non-cash investing activities below) (Note 3)	(292.4)	(155.9)	(499.2)
Other, net	18.3	47.1	19.7
Net cash used in investing activities	(868.6)	(637.1)	(965.3)
Cash Flows from Financing Activities:
Short-term borrowings (repayments), net	(8.9)	9.1	0.0
Proceeds from the issuance of senior notes	744.7	0.0	0.0
Repurchase of senior notes	517.0	0.0
Repurchase of senior notes, net of use of $250 million restricted cash in 2015 (see non-cash financing activities below) (Note 6)			(5.0)
Payment of debt issuance and other financing costs	(11.9)	0.0	0.0
Repurchase of common stock	(450.5)	(658.8)	(487.4)
Dividends paid to Lear Corporation stockholders	(137.7)	(88.8)	(78.5)
Dividends paid to noncontrolling interests	(81.6)	(33.3)	(27.8)
Other, net	(58.8)	(79.2)	(48.2)
Net cash used in financing activities	(742.0)	(872.9)	(156.3)
Effect of foreign currency translation	56.3	(34.3)	(47.0)
Net Change in Cash and Cash Equivalents	228.8	75.0	102.5
Cash and Cash Equivalents as of Beginning of Period	1,271.6	1,196.6	1,094.1
Cash and Cash Equivalents as of End of Period	1,500.4	1,271.6	1,196.6
Changes in Working Capital Items:
Accounts receivable	(115.2)	(176.3)	(173.4)
Inventories	(76.0)	(53.5)	4.1
Accounts payable (including $45.7 million of cash paid in 2015 in conjunction with the acquisition of Eagle Ottawa to settle pre-existing accounts payable)	195.3	157.6	76.2
Accrued liabilities and other	68.4	160.3	151.1
Net change in working capital items	72.5	88.1	58.0
Supplementary Disclosure:
Cash paid for interest	94.0	88.8	85.6
Cash paid for income taxes, net of refunds received of $35.5 million in 2017, $16.4 million in 2016 and $11.9 million in 2015	284.0	237.6	218.7
Non-cash Investing Activities:
Cash restricted for use - acquisition of Eagle Ottawa	0.0	0.0	(350.0)
Non-cash Financing Activities:
Cash restricted for use - repurchase of senior notes	0.0	0.0	(250.0)
New Credit Agreement
Cash Flows from Financing Activities:
Credit agreement borrowings	250.0	0.0	0.0
Credit agreement repayments	(1.6)	0.0	0.0
Prior Term Loan Facility
Cash Flows from Financing Activities:
Credit agreement borrowings	0.0	0.0	500.0
Credit agreement repayments	$ (468.7)	$ (21.9)	$ (9.4)

Consolidated Statements of Cash Flows (Parenthetical) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Statement of Cash Flows [Abstract]
Use of restricted cash - acquisition of Eagle Ottawa	$ 0.0	$ 0.0	$ (350.0)
Use of restricted cash - repurchase of senior notes	0.0	0.0	(250.0)
Cash paid in conjunction with acquisition of Eagle Ottawa to settle pre-existing accounts payable			45.7
Income tax refunds received	$ 35.5	$ 16.4	$ 11.9

Basis of Presentation	12 Months Ended
Basis of Presentation	Dec. 31, 2017
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Basis of Presentation	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.

Summary of Significant Accounting Policies

12 Months Ended

Dec. 31, 2017

Accounting Policies [Abstract]

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, 2017 and 2016, accounts receivable are reflected net of reserves of $41.8 million and $32.8 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 reserves for inventory in excess of production and/or forecasted requirements and for obsolete inventory in production and service inventories. A summary of inventories is shown below (in millions):



December 31,	2017			2016
Raw materials	$	869.3		$	746.3
Work-in-process	120.8			106.4
Finished goods	324.8			262.3
Reserves	(109.2		)	(94.4		)
Inventories	$	1,205.7		$	1,020.6

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 2017 and 2016, the Company capitalized $257.4 million and $179.3 million, respectively, of pre-production E&D costs for which reimbursement is contractually guaranteed by the customer. During 2017 and 2016, the Company also capitalized $115.4 million and $96.0 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 as of December 31, 2016 and 2015. During 2017 and 2016, the Company collected $311.1 million and $264.6 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,	2017		2016
Current	$	248.1	$	185.9
Long-term	59.3		43.4
Recoverable customer E&D and tooling	$	307.4	$	229.3

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,	2017			2016
Land	$	118.8		$	101.7
Buildings and improvements	797.7			648.1
Machinery and equipment	3,077.4			2,459.6
Construction in progress	355.6			296.4
Total property, plant and equipment	4,349.5			3,505.8
Less – accumulated depreciation	(1,890.1		)	(1,486.5		)
Net property, plant and equipment	$	2,459.4		$	2,019.3

For the years ended December 31, 2017, 2016 and 2015, depreciation expense was $380.1 million, $325.2 million and $295.3 million, respectively. As of December 31, 2017, 2016 and 2015, capital expenditures recorded in accounts payable totaled $119.7 million, $117.8 million and $91.6 million, 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 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 2017, the Company performed a qualitative assessment of its reporting units. The assessment was completed as of the first day of our fourth quarter. The assessment indicated that it was more likely than not that the fair value of each of the reporting units exceeded its respective carrying value. The Company does not believe that any of our reporting units is at risk for impairment.

A summary of the changes in the carrying amount of goodwill for each of the periods in the two years ended December 31, 2017, is shown below (in millions):



	Seating			E-Systems		Total
Balance as of December 31, 2015	$	1,026.8		$	27.0	$	1,053.8
Acquisitions	72.0			2.6		74.6
Affiliate transaction	8.9			—		8.9
Foreign currency translation and other	(16.5		)	0.5		(16.0		)
Balance as of December 31, 2016	1,091.2			30.1		1,121.3
Acquisition	123.3			—		123.3
Affiliate transaction	—			94.4		94.4
Foreign currency translation and other	59.9			2.4		62.3
Balance as of December 31, 2017	$	1,274.4		$	126.9	$	1,401.3

For further information related to acquisitions and affiliate transactions, see Note 3, "Acquisitions," and Note 5, "Investments in Affiliates and Other Related Party Transactions."

Intangible Assets

As of December 31, 2017, intangible assets consist primarily of certain intangible assets recorded in connection with the acquisitions of Guilford Mills in 2012, Eagle Ottawa in 2015, AccuMED in 2016 and Antolin Seating in 2017 (Note 3, "Acquisitions"). These intangible assets were recorded at their estimated fair value, based on independent appraisals, as of the transaction or acquisition date. 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 primarily on analysis of market information. The customer-based intangible asset includes the acquired entity'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, 2017 and 2016, is shown below (in millions):



	Gross Carrying Value		Accumulated Amortization			Net Carrying Value		Weighted Average Useful Life (years)
Technology	$	22.2	$	(9.3	)	$	12.9	8.6
Customer-based	544.6		(113.9		)	430.7		11.6
Other	1.4		(0.9		)	0.5		5.2
Balance as of December 31, 2017	$	568.2	$	(124.1	)	$	444.1	11.5

Intangible assets with a gross carrying value of $17.0 million became fully amortized in 2017 and are no longer included in the intangible asset gross carrying value or accumulated amortization as of December 31, 2017.



	Gross Carrying Value		Accumulated Amortization			Net Carrying Value		Weighted Average Useful Life (years)
Technology	$	24.6	$	(16.4	)	$	8.2	8.6
Customer-based	338.2		(68.3		)	269.9		7.4
Other	10.7		(1.7		)	9.0		5.8
Balance as of December 31, 2016	$	373.5	$	(86.4	)	$	287.1	7.5

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
2018	$	51.4
2019	50.8
2020	49.1
2021	47.3
2022	46.3

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, 2017, 2016 and 2015, the Company recognized fixed asset impairment charges of $1.3 million, $4.7 million and $3.9 million respectively, in conjunction with its restructuring actions (Note 4, "Restructuring"), as well as additional fixed asset impairment charges of $2.1 million, $0.7 million and $1.8 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, 2017, 2016 and 2015.

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. In addition to restructuring 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 product launches, to the extent not recoverable from the Company’s customers, are charged to cost of sales as incurred. All other engineering and development costs are charged to selling, general and administrative expenses when incurred. Engineering and development costs charged to selling, general and administrative expenses totaled $147.9 million, $143.7 million and $126.8 million for the years ended December 31, 2017, 2016 and 2015, respectively.

Other (Income) Expense, Net

Other (income) 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 and other miscellaneous income and expense. A summary of other (income) expense, net is shown below (in millions):



For the year ended December 31,	2017			2016			2015
Other expense	$	57.2		$	42.2		$	71.4
Other income	(61.3		)	(35.8		)	(2.8		)
Other (income) expense, net	$	(4.1	)	$	6.4		$	68.6

Income Taxes

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.

The Tax Cuts and Jobs Act (the "Act") was enacted on December 22, 2017. The Act reduces the U.S. federal corporate tax rate from 35% to 21%, requires companies to pay a one-time transition tax on all offshore earnings that were previously tax deferred and creates new taxes on certain foreign sourced earnings. As of December 31, 2017, the Company has not completed its accounting for the tax effects of the Act; however, in certain cases, as described below, the Company has made a reasonable estimate of the effects on its existing deferred tax balances and the one-time transition tax. In the year ended December 31, 2017, the provision for income taxes includes provisional income tax expense of $173.5 million related to items for which the Company was able to determine a reasonable estimate. In all cases, the Company will continue to make and refine its calculations as additional analysis is completed. In addition, the Company's estimates may be affected as additional regulatory guidance is issued with respect to the Act. Any adjustments to the provisional amounts will be recognized as a component of the provision for income taxes in the period in which such adjustments are determined, but in any event, no later than the fourth quarter of 2018.

Provisional Amounts

Deferred tax assets and liabilities: The Company remeasured its U.S. deferred tax assets and liabilities at 21%. However, the Company is still analyzing certain aspects of the Act and refining its calculations, which could potentially affect the measurement of these balances or potentially give rise to new deferred tax amounts. In the year ended December 31, 2017, the provision for income taxes includes provisional income tax expense of $42.5 million related to the remeasurement of deferred tax balances.

Transition Tax on Deferred Foreign Earnings: The one-time transition tax is based on the Company's post-1986 earnings and profits ("E&P") that were previously deferred from U.S. income taxes. In the year ended December 31, 2017, the provision for income taxes includes provisional income tax expense of $131.0 million related to the one-time transition tax liability of the Company's foreign subsidiaries. The Company has not completed its calculation of the total post-1986 E&P for these foreign subsidiaries. Further, the transition tax is based in part on the amount of those earnings held in cash and other specified assets. This amount may change when the Company finalizes the calculation of post-1986 E&P previously deferred from U.S. income taxes and the amounts held in cash or other specified assets. No additional income taxes have been provided for any remaining undistributed foreign earnings not subject to the transition tax. However, the Company continues to recognize a deferred tax liability related to foreign withholding tax that will be incurred for undistributed foreign earnings that are not permanently reinvested.

Foreign Currency

Assets and liabilities of foreign subsidiaries that use a functional currency other than the U.S. dollar 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. For the years ended December 31, 2017, 2016 and 2015, other (income) expense, net includes net foreign currency transaction losses of $5.1 million, $7.6 million and $28.5 million, respectively.

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 available to Lear common stockholders is computed using the two-class method by dividing net income attributable to Lear, after deducting the redemption adjustment related to redeemable noncontrolling interest, 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 available to Lear common stockholders.

Diluted net income per share available to Lear common stockholders is computed using the two-class method by dividing net income attributable to Lear, after deducting the redemption adjustment related to redeemable noncontrolling interest, by the average number of common shares outstanding, including the dilutive effect of common stock equivalents computed using the treasury stock method and the average share price during the period.

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



For the year ended December 31,	2017			2016		2015
Net income attributable to Lear	$	1,313.4		$	975.1	$	745.5
Less: Redeemable noncontrolling interest adjustment	(25.5		)	—		—
Net income available to Lear common stockholders	$	1,287.9		$	975.1	$	745.5

Average common shares outstanding	68,542,363			72,345,436		76,754,270
Dilutive effect of common stock equivalents	735,618			779,513		1,012,747
Average diluted shares outstanding	69,277,981			73,124,949		77,767,017

Basic net income per share available to Lear common stockholders	$	18.79		$	13.48	$	9.71

Diluted net income per share available to Lear common stockholders	$	18.59		$	13.33	$	9.59

For further information related to the redeemable noncontrolling interest adjustment, see Note 5, "Investments in Affiliates and Other Related Party Transactions."

Product Warranty

Product warranty reserves are recorded when liability is probable and related amounts are reasonably estimable.

Segment Reporting

The Company has two reportable operating segments: Seating, which includes complete seat systems and all major seat components, including seat covers and surface materials such as leather and fabric, seat structures and mechanisms, seat foam and headrests, and E-Systems, which includes complete electrical distribution systems, electronic control modules and associated software and wireless communication modules. Key components in the electrical distribution system include wire harnesses, terminals and connectors and junction boxes, including components and systems for high power battery electric vehicle and hybrid electric vehicle power management and distribution systems. 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 maker. 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 and interest rates 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 for a hedging instrument 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 2017, 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"); acquisitions (Note 3, "Acquisitions"); 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 years’ financial statements have been reclassified to conform to the presentation used in the year ended December 31, 2017.

Acquisitions

12 Months Ended

Dec. 31, 2017

Business Combinations [Abstract]

Acquisitions

Grupo Antolin Seating

On April 28, 2017, the Company completed the acquisition of Grupo Antolin's automotive seating business ("Antolin Seating") for $292.4 million, net of cash acquired. Antolin Seating is headquartered in France with operations in five countries in Europe and North Africa. The Antolin Seating business is comprised of just-in-time seat assembly, as well as seat structures, mechanisms and seat covers, with annual sales of approximately $485 million. In addition, the Company incurred transaction costs of $3.0 million related to advisory services, which were expensed as incurred and are recorded in selling, general and administrative expenses in the accompanying consolidated statement of income for the year ended December 31, 2017.

The Antolin Seating acquisition was accounted for as a business combination, and accordingly, the assets acquired and liabilities assumed are included in the accompanying consolidated balance sheet as of December 31, 2017. The operating results and cash flows of Antolin Seating are included in the accompanying consolidated financial statements from the date of acquisition and in the Company's Seating segment. The purchase price and preliminary allocation are shown below (in millions):



Net purchase price	$	292.4

Property, plant and equipment	$	79.2
Other assets purchased and liabilities assumed, net	(31.5		)
Goodwill	123.3
Intangible assets	121.4
Preliminary purchase price allocation	$	292.4

Recognized goodwill is attributable to the assembled workforce, expected synergies and other intangible assets that do not qualify for separate recognition.

Intangible assets consist of provisional amounts recognized for the fair value of customer-based assets and were based on an independent appraisal. Customer-based assets include Antolin Seating's established relationships with its customers and the ability of these customers to generate future economic profits for the Company. It is currently estimated that these intangible assets have a weighted average useful life of approximately fifteen years.

The purchase price allocation is preliminary and will be revised as a result of additional information regarding the assets acquired and liabilities assumed, including, but not limited to, certain tax attributes and contingent liabilities.

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

For further information related to acquired assets measured at fair value, see Note 13, "Financial Instruments."

AccuMED

On December 21, 2016, the Company completed the acquisition of 100% of the outstanding equity interests of AccuMED Holdings Corp. ("AccuMED"), a privately-held developer and manufacturer of specialty fabrics, for $148.5 million, net of cash acquired. AccuMED has annual sales of approximately $80 million.

The AccuMED acquisition was accounted for as a business combination, and accordingly, the assets acquired and liabilities assumed are included in the accompanying consolidated balance sheets as of December 31, 2017 and 2016. The operating results and cash flows of AccuMED are included in the accompanying consolidated financial statements from the date of acquisition and in the Company's Seating segment. The purchase price and allocation are shown below (in millions):



Purchase price paid, net of cash acquired	$	148.5

Property, plant and equipment	$	10.5
Other assets purchased and liabilities assumed, net	6.5
Goodwill	78.5
Intangible assets	53.0
Purchase price allocation	$	148.5

Recognized goodwill is attributable to the assembled workforce, expected synergies and other intangible assets that do not qualify for separate recognition.

Intangible assets consist of amounts recognized for the fair value of customer-based assets and were based on an independent appraisal. Customer-based assets include AccuMED's established relationships with its customers and the ability of these customers to generate future economic profits for the Company. It is estimated that these intangible assets have a weighted average useful life of approximately thirteen years.

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

For further information on acquired assets measured at fair value, see Note 13, "Financial Instruments."

Eagle Ottawa

On January 5, 2015, the Company completed the acquisition of 100% of the outstanding equity interests of Everett Smith Group, Ltd., the parent company of Eagle Ottawa, LLC ("Eagle Ottawa") for a purchase price of $843.9 million, net of cash acquired. Eagle Ottawa is a leading provider of leather for the automotive industry. The Eagle Ottawa acquisition was accounted for as a business combination.

Subsequent Event

On January 10, 2018, the Company completed the acquisition of Israel-based EXO Technologies ("EXO"), a leading developer of differentiated GPS technology providing high-accuracy positioning solutions for autonomous and connected vehicle applications. EXO has operations in San Mateo, California and Tel Aviv, Israel. EXO Technologies has developed core technology that addresses the need for high-accuracy positioning of a vehicle. Its proprietary technology works with existing GPS receivers to provide centimeter-level accuracy anywhere on the globe without the need for terrestrial base-station networks. The integration of EXO's technology with the Company's vehicle and connectivity expertise enables an industry-leading vehicle positioning solution.

The EXO acquisition will be accounted for as a business combination, and the assets acquired and liabilities assumed will be recognized and measured at fair value as of the acquisition date. The operating results and cash flows of EXO will be included in the consolidated financial statements from the acquisition date. The Company is preparing the preliminary estimates of the fair values of the assets acquired and liabilities assumed, which will be included in the Company's Quarterly Report on Form 10-Q for the period ending March 31, 2018. The EXO acquisition is not a material business combination.

Restructuring

12 Months Ended

Dec. 31, 2017

Restructuring and Related Activities [Abstract]

Restructuring

2017

In 2017, the Company recorded charges of $72.6 million in connection with its restructuring actions. These charges consist of $59.2 million recorded as cost of sales, $14.3 million recorded as selling, general and administrative expenses and $0.9 million recorded as other income. The restructuring charges consist of employee termination benefits of $62.9 million, asset impairment charges of $1.3 million, pension benefit plan curtailment and settlement losses of $1.7 million and other contract termination costs of $1.7 million, as well as other related costs of $5.0 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 $1.3 million in excess of related estimated fair values. The Company expects to incur approximately $21 million of additional restructuring costs related to activities initiated as of December 31, 2017, 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 2017 activity, excluding the pension benefit plan curtailment and settlement losses of $1.7 million, is shown below (in millions):



	Accrual as of		2017		Utilization						Accrual as of
	January 1, 2017		Charges		Cash			Non-cash			December 31, 2017
Employee termination benefits	$	69.4	$	62.9	$	(39.3	)	$	—		$	93.0
Asset impairments	—		1.3		—			(1.3		)	—
Contract termination costs	4.6		1.7		(1.3		)	—			5.0
Other related costs	—		5.0		(5.0		)	—			—
Total	$	74.0	$	70.9	$	(45.6	)	$	(1.3	)	$	98.0

2016

In 2016, the Company recorded charges of $63.6 million in connection with its restructuring actions. These charges consist of $55.4 million recorded as cost of sales, $8.5 million recorded as selling, general and administrative expenses and $0.3 million recorded as other income. The restructuring charges consist of employee termination benefits of $54.1 million, asset impairment charges of $4.7 million and contract termination costs of $0.1 million, as well as other related costs of $4.7 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 $4.7 million in excess of related estimated fair values.

A summary of 2016 activity is shown below (in millions):



	Accrual as of		2016		Utilization						Accrual as of
	January 1, 2016		Charges		Cash			Non-cash			December 31, 2016
Employee termination benefits	$	66.5	$	54.1	$	(51.2	)	$	—		$	69.4
Asset impairments	—		4.7		—			(4.7		)	—
Contract termination costs	5.3		0.1		(0.8		)	—			4.6
Other related costs	—		4.7		(4.7		)	—			—
Total	$	71.8	$	63.6	$	(56.7	)	$	(4.7	)	$	74.0

2015

In 2015, the Company recorded charges of $88.8 million in connection with its restructuring actions. These charges consist of $68.4 million recorded as cost of sales, $18.4 million recorded as selling, general and administrative expenses and $2.0 million recorded as other expense. The restructuring charges consist of employee termination benefits of $70.0 million, asset impairment charges of $3.9 million, a pension benefit plan curtailment loss of $7.7 million and other contract termination costs $1.7 million, as well as other related costs of $5.5 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 $3.9 million in excess of related estimated fair values.

A summary of 2015 activity, excluding the pension benefit plan curtailment loss of $7.7 million, is shown below (in millions):



	Accrual as of		2015		Utilization						Accrual as of
	January 1, 2015		Charges		Cash			Non-cash			December 31, 2015
Employee termination benefits	$	45.1	$	70.0	$	(48.6	)	$	—		$	66.5
Asset impairments	—		3.9		—			(3.9		)	—
Contract termination costs	5.1		1.7		(1.5		)	—			5.3
Other related costs	—		5.5		(3.5		)	(2.0		)	—
Total	$	50.2	$	81.1	$	(53.6	)	$	(5.9	)	$	71.8

Investments in Affiliates and Other Related Party Transactions

12 Months Ended

Dec. 31, 2017

Equity Method Investments and Joint Ventures [Abstract]

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,	2017	2016	2015
Beijing BHAP Lear Automotive Systems 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
eLumigen, LLC	46	46	30
Beijing Lear Dymos Automotive Systems Co., Ltd. (China)	40	40	40
Dymos Lear Automotive India Private Limited (India)	35	35	35
RevoLaze, LLC	20	20	20
HB Polymer Company, LLC	10	10	10
Shanghai Lear STEC Automotive Parts Co., Ltd. (China)	—	55	55
Beijing BAI Lear Automotive Systems Co., Ltd. (China)	—	—	50

Summarized group financial information for affiliates accounted for under the equity method as of December 31, 2017 and 2016, and for the years ended December 31, 2017, 2016 and 2015, is shown below (unaudited; in millions):



December 31,	2017		2016
Balance sheet data:
Current assets	$	961.4	$	1,011.0
Non-current assets	203.0		197.3
Current liabilities	813.0		850.5
Non-current liabilities	26.1		26.6



For the year ended December 31,	2017		2016		2015
Income statement data:
Net sales	$	2,000.4	$	2,186.4	$	2,087.8
Gross profit	172.8		200.6		155.5
Income before provision for income taxes	169.6		195.3		127.4
Net income attributable to affiliates	117.8		155.4		96.0

A summary of amounts recorded in the Company's consolidated balance sheets related to its affiliates is shown below (in millions):



December 31,	2017		2016
Aggregate investment in affiliates	$	146.5	$	153.5
Receivables due from affiliates (including notes and advances)	140.7		121.8
Payables due to affiliates	0.2		4.3

A summary of transactions with affiliates accounted for under the equity method and other related parties is shown below (in millions):



For the year ended December 31,	2017		2016		2015
Sales to affiliates	$	499.9	$	147.0	$	198.5
Purchases from affiliates	9.5		17.8		26.3
Management and other fees for services provided to affiliates	26.6		25.3		36.8
Dividends received from affiliates	33.0		35.6		54.1

The Company’s investment in HB Polymer Company, LLC is accounted for under the equity method as the Company’s interest in this entity is similar to a partnership interest.

2017

On September 8, 2017, the Company gained control of Shanghai Lear STEC Automotive Parts Co., Ltd. ("Lear STEC") by amending the joint venture agreement to eliminate the substantive participating rights of its joint venture partner. Prior to the amendment, Lear STEC was accounted for under the equity method. This transaction was accounted for as a business combination, and accordingly, the assets acquired and liabilities assumed are included in the accompanying consolidated balance sheet as of December 31, 2017. The operating results and cash flows of Lear STEC are included in the accompanying consolidated financial statements from the date of the amended joint venture agreement and are reflected in the Company’s E-Systems segment.

A preliminary summary of the fair value of the assets acquired and liabilities assumed in conjunction with the transaction is shown below (in millions):



Property, plant and equipment	$	16.2
Other assets and liabilities assumed, net	42.4
Goodwill	94.4
Intangible assets	66.0
	$	219.0

Recognized goodwill is attributable to the assembled workforce, expected synergies and other intangible assets that do not qualify for separate recognition.

Intangible assets consist of amounts recognized for the fair value of customer-based assets and were based on an independent appraisal. Customer-based assets include Lear STEC’s established relationships with its customers and the ability of these customers to generate future economic profits for the Company. It is currently estimated that these intangible assets have a weighted average useful life of approximately twelve years.

The fair values of the assets acquired and liabilities assumed in conjunction with the transaction contain preliminary estimates that may be revised as a result of additional information regarding such assets and liabilities.

As of the date of the transaction, the fair value of the Company’s previously held equity interest in Lear STEC was $94.0 million, and the fair value of the noncontrolling interest in Lear STEC was $125.0 million. As a result of valuing the Company’s previously held equity interest in Lear STEC at fair value, the Company recognized a gain of $54.2 million which is included in other (income) expense, net in the accompanying consolidated statements of income for the year ended December 31, 2017.

In connection with the transaction, the noncontrolling interest holder obtained the option, which is embedded in the noncontrolling interest, to require the Company to purchase or redeem the 45% noncontrolling interest based on a pre-determined earnings multiple formula. In accordance with GAAP, the Company records redeemable noncontrolling interests at the greater of (1) the initial carrying amount adjusted for the noncontrolling interest holder’s share of total comprehensive income or loss and dividends ("noncontrolling interest carrying value") or (2) the redemption value as of and based on conditions existing as of the reporting date. Required redemption adjustments are recorded as an increase to redeemable noncontrolling interests, with an offsetting adjustment to retained earnings. The redeemable noncontrolling interest is classified in mezzanine equity in the accompanying consolidated balance sheet as of December 31, 2017.

Redemption value of a noncontrolling interest in excess of carrying value represents a dividend distribution that is different from dividend distributions to other common stockholders. Therefore, periodic redemption adjustments recorded in excess of carrying value are reflected as a reduction to the income available to common stockholders in the computation of earnings per share. Redeemable noncontrolling interest of $153.4 million related to Lear STEC is reflected in the Company's consolidated balance sheet as of December 31, 2017. This amount includes a noncontrolling interest redemption adjustment of $25.5 million, representing the difference between the redemption value and carrying value.

Lear STEC’s annual sales are approximately $280 million. Lear STEC provides wire harnesses to SAIC Motor Corporation Limited and its joint ventures with both North American and European automotive manufacturers. The pro forma effects of this consolidation would not materially impact the Company’s reported results for any period presented.

For further information related to the redemption adjustment, see Note 9, "Capital Stock, Accumulated Other Comprehensive Loss and Equity." For further information related to acquired assets measured at fair value, see Note 13, "Financial Instruments."

2016

On June 21, 2016, the Company gained control of Beijing BAI Lear Automotive Systems Co., Ltd. ("Beijing BAI") by amending the joint venture agreement to eliminate the substantive participating rights of its joint venture partner. Prior to the amendment, Beijing BAI was accounted for under the equity method. This transaction was accounted for as a business combination, and accordingly, the assets acquired and liabilities assumed are included in the accompanying consolidated balance sheets as of December 31, 2017 and 2016. The operating results and cash flows of Beijing BAI are included in the accompanying consolidated financial statements from the date of the amended joint venture agreement and are reflected in the Company's Seating segment.

A summary of the fair value of the assets acquired and liabilities assumed in conjunction with the transaction is shown below (in millions):



Property, plant and equipment	$	20.7
Other assets and liabilities assumed, net	42.1
Goodwill	7.2
Intangible assets	34.0
	$	104.0

Recognized goodwill is attributable to the assembled workforce, expected synergies and other intangible assets that do not qualify for separate recognition.

Intangible assets consist of amounts recognized for the fair value of customer-based assets and were based on an independent appraisal. Customer-based assets include Beijing BAI’s established relationships with its customers and the ability of these customers to generate future economic profits for the Company. It is estimated that these intangible assets have a weighted average useful life of approximately eight years.

As of the date of the transaction, the fair value of the Company’s previously held equity interest in Beijing BAI was $63.0 million, and the fair value of the noncontrolling interest in Beijing BAI was $41.0 million. As a result of valuing the Company’s previously held equity interest in Beijing BAI at fair value, the Company recognized a gain of $30.3 million, which is included in other (income) expense, net in the accompanying consolidated statement of income for the year ended December 31, 2016.

For further information related to acquired assets measured at fair value, see Note 13, "Financial Instruments."

Also in 2016, the Company acquired an additional ownership interest in eLumigen LLC, thereby increasing its ownership interest to 46% from 30%.

Subsequent Event

In January 2018, the Company gained control of Changchun Lear FAWSN Automotive Electrical and Electronics Co., Ltd. ("Lear FAWSN") by acquiring an additional 20% interest from a joint venture partner and by amending the joint venture agreement to eliminate the substantive participating rights of the remaining joint venture partner. Prior to the amendment, Lear FAWSN was accounted for under the equity method.

This transaction will be accounted for as a business combination, and the assets acquired and liabilities assumed will be recognized and measured at fair value as of the transaction date. The operating results and cash flows of Lear FAWSN will be included in the consolidated financial statements from the transaction date. The Company is preparing the preliminary estimates of the fair values of the assets acquired and liabilities assumed, which will be included in the Company's Quarterly Report on Form 10-Q for the period ending March 31, 2018. The gain, if any, on the Company's previously held equity interest in Lear FAWSN is not expected to be material.

Debt

12 Months Ended

Dec. 31, 2017

Debt Disclosure [Abstract]

Debt

Short-Term Borrowings

The Company utilizes committed and uncommitted lines of credit as needed for its short-term working capital fluctuations. As of December 31, 2017 and 2016, the Company had lines of credit from banks totaling $47.5 million and $21.4 million, respectively. As of December 31, 2017, the Company had no short-term debt balances outstanding related to draws on the lines of credit. As of December 31, 2016, the Company's short-term debt balance was $8.6 million related to draws on the lines of credit.

Long-Term Debt

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



December 31,	2017									2016
Debt Instrument	Long-Term Debt		Debt Issuance Costs ⁽²⁾			Long-Term Debt, Net			Weighted Average Interest Rate	Long-Term Debt		Debt Issuance Costs ⁽²⁾			Long-Term Debt, Net			Weighted Average Interest Rate
Credit Agreement — Term Loan Facility	$	248.4	$	(1.8	)	$	246.6		3.000%	$	468.7	$	(1.6	)	$	467.1		2.105%
4.75% Senior Notes due 2023 ("2023 Notes")	—		—			—			N/A	500.0		(4.8		)	495.2			4.75%
5.375% Senior Notes due 2024 ("2024 Notes")	325.0		(2.4		)	322.6			5.375%	325.0		(2.8		)	322.2			5.375%
5.25% Senior Notes due 2025 ("2025 Notes")	650.0		(5.8		)	644.2			5.25%	650.0		(6.6		)	643.4			5.25%
3.8% Senior Notes due 2027 ("2027 Notes") ⁽¹⁾	744.9		(5.9		)	739.0			3.885%	—		—			—			N/A
Other	8.1		—			8.1			N/A	5.7		—			5.7			N/A
	$	1,976.4	$	(15.9	)	1,960.5				$	1,949.4	$	(15.8	)	1,933.6
Less — Current portion						(9.0		)							(35.6		)
Long-term debt						$	1,951.5								$	1,898.0


(1)	Net of unamortized discount of $5.1 million


(2)	Unamortized portion

Senior Notes

The issuance, maturity and interest payable dates of the Company's senior unsecured 2024 Notes, 2025 Notes and 2027 Notes (collectively, the "Notes") are as shown below:



Note	Issuance Date	Maturity Date	Interest Payable Dates
2024 Notes	March 2014	March 15, 2024	March 15 and September 15
2025 Notes	November 2014	January 15, 2025	January 15 and July 15
2027 Notes	August 2017	September 15, 2027	March 15 and September 15

2024 Notes

The proceeds from the 2024 Notes offering of $325 million, net of related issuance costs of $3.9 million, together with existing cash on hand, were used to redeem the remaining outstanding aggregate principal amount of the Company's senior notes due 2018 ($280 million) and to redeem 10% of the original aggregate principal amount at maturity of the Company's senior notes due 2020 ("2020 Notes") ($35 million) at stated redemption prices, plus accrued and unpaid interest to the respective redemption dates.

The Company may redeem the 2024 Notes, in whole or in part, on or after March 15, 2019, at the redemption prices set forth below, plus accrued and unpaid interest to the redemption date.



Twelve-Month Period Commencing March 15,	2024 Notes
2019	102.688%
2020	101.792%
2021	100.896%
2022 and thereafter	100.000%

Prior to March 15, 2019, the Company may redeem the 2024 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.

2025 Notes

Of the $650 million of proceeds from the 2025 Notes offering, net of related issuance costs of $8.4 million, $250 million was restricted for the redemption of the remaining outstanding aggregate principal amount of the 2020 Notes ($245 million) and $350 million was restricted to finance, in part, the acquisition of Eagle Ottawa (Note 3, "Acquisitions"). In January 2015, the Company used $350 million of restricted cash proceeds from the offering, along with $500 million in borrowings under the prior term loan facility (see "— Credit Agreement" below), to finance the acquisition of Eagle Ottawa. In March 2015, the Company redeemed the 2020 Notes at a price equal to 104.063% of the principal amount thereof, plus accrued and unpaid interest to the redemption date. In connection with this transaction, the Company paid $255.0 million, including $250 million of restricted cash proceeds from the offering, and recognized a loss of $14.3 million on the extinguishment of debt in the year ended December 31, 2015. The use of restricted cash for the acquisition of Eagle Ottawa and the redemption of the 2020 Notes is reflected as non-cash investing and financing activities, respectively, in the accompanying consolidated statement of cash flows for the year ended December 31, 2015. The remaining proceeds from the offering were used for general corporate purposes, including the payment of fees and expenses associated with the acquisition of Eagle Ottawa and related financing transactions.

The Company may redeem the 2025 Notes, in whole or in part, on or after January 15, 2020, at the redemption prices set forth below, plus accrued and unpaid interest to the redemption date.



Twelve-Month Period Commencing January 15,	2025 Notes
2020	102.625%
2021	101.750%
2022	100.875%
2023 and thereafter	100.000%

Prior to January 15, 2020, the Company may redeem the 2025 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.

2027 Notes

In 2017, the Company issued $750.0 million in aggregate principal amount at maturity of 2027 Notes at a stated coupon rate of 3.8%. The 2027 Notes were priced at 99.294% of par, resulting in a yield to maturity of 3.885%. The proceeds from the offering of $744.7 million, after original issue discount, were used to redeem the outstanding $500.0 million in aggregate principal amount of the 2023 Notes at a redemption price equal to 100% of the aggregate principal amount thereof, plus a "make-whole" premium of $17.0 million, as well as to refinance a portion of the Company's $500.0 million prior term loan facility (see "— Credit Agreement" below). In connection with these transactions, the Company recognized a loss of $21.2 million on the extinguishment of debt and paid related issuance costs of $6.0 million.

Prior to June 15, 2027, the Company, at its option, may redeem some or all of the 2027 Notes at a redemption price equal to 100% of the principal amount thereof, plus a "make-whole" premium as of, and accrued and unpaid interest to, the redemption date. At any time on or after June 15, 2027, but prior to the maturity date of September 15, 2027, the Company, at its option, may redeem some or all of the 2027 Notes at a redemption price equal to 100% of the principal amount thereof, plus accrued and unpaid interest to the redemption date.

Guarantees

The Notes are senior unsecured obligations. As discussed further in "— Credit Agreement" below, upon termination of the Company’s prior credit agreement, the subsidiaries that previously guaranteed the 2024 Notes and 2025 Notes were automatically released as guarantors. There are currently no guarantors of the Company’s obligations under the Notes.

Covenants

Subject to certain exceptions, the indentures governing the Notes contain restrictive covenants that, among other things, limit the ability of the Company to: (i) create or permit certain liens and (ii) consolidate, merge or sell all or substantially all of the Company’s assets. The indenture governing the 2024 Notes limits the ability of the Company to enter into sale and leaseback transactions. The indentures governing the Notes also provide for customary events of default.

As of December 31, 2017, the Company was in compliance with all covenants under the indentures governing the Notes.

Credit Agreement

In August 2017, the Company entered into a new unsecured credit agreement (the "Credit Agreement") consisting of a $1.75 billion revolving credit facility ("Revolving Credit Facility") and a $250.0 million term loan facility (the "Term Loan Facility"), both of which mature on August 8, 2022. In connection with this transaction, the Company borrowed $250.0 million under the Term Loan Facility and paid related issuance costs of $5.7 million. At the same time, the Company terminated its previously existing credit agreement, which consisted of a $1.25 billion revolving credit facility and a $500 million term loan facility, and repaid amounts outstanding under the term loan facility of $453.1 million. Together with the offering of the 2027 Notes, these transactions extended the Company's maturity profile and increased its operational flexibility and borrowing capacity.

In 2017, aggregate borrowings and repayments under the Revolving Credit Facility and prior revolving credit facility were $109.5 million. In 2016, there were no borrowings or repayments under the prior revolving credit facility. In 2015, aggregate borrowings and repayments under the prior revolving credit facility were $48.0 million. As of December 31, 2017 and 2016, there were no borrowings outstanding under the Revolving Credit Facility and prior revolving credit facility, respectively.

In 2017, the Company made required principal payments of $1.6 million under the Term Loan Facility. In addition, the Company made principal payments of $468.7 million under the prior term loan facility, which include payments of $453.1 million made in connection with Credit Agreement described above. In 2016, the Company made required principal payments of $21.9 million under the prior term loan facility.

Advances under the Revolving Credit Facility and the Term Loan Facility generally bear interest based on (i) the Eurocurrency Rate (as defined in the Credit Agreement) or (ii) the Base Rate (as defined in the Credit Agreement) plus a margin, determined in accordance with a pricing grid. As of December 31, 2017, the ranges and rates are as follows (in percentages):



	Eurocurrency Rate						Base Rate
	Minimum		Maximum		Rate as of December 31, 2017		Minimum		Maximum		Rate as of December 31, 2017
Revolving Credit Agreement	1.00	%	1.60	%	1.30	%	0.00	%	0.60	%	0.30	%
Term Loan Facility	1.125	%	1.90	%	1.50	%	0.125	%	0.90	%	0.50	%

A facility fee, which ranges from 0.125% to 0.30% of the total amount committed under the Revolving Credit Facility, is payable quarterly.

Guarantees

The Credit Agreement eliminated the subsidiary guarantees required under the Company's prior credit agreement. There are currently no guarantors of the Company’s obligations under the Credit Agreement.

Covenants

The Credit Agreement contains various customary representations, warranties and covenants by the Company, including, without limitation, (i) covenants regarding maximum leverage, (ii) limitations on fundamental changes involving the Company or its subsidiaries and (iii) limitations on indebtedness and liens. As of December 31, 2017, the Company was in compliance with all covenants under the Credit Agreement.

Other

As of December 31, 2017, other long-term debt consists of amounts outstanding under capital leases.

Scheduled Maturities

As of December 31, 2017, scheduled maturities related to the Credit Agreement — Term Loan Facility for the five succeeding years, as of the date of this Report, are shown below (in millions):



2018	$	6.3
2019	7.8
2020	14.0
2021	14.0
2022	206.3

Income Taxes

12 Months Ended

Dec. 31, 2017

Income Tax Disclosure [Abstract]

Income Taxes

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



For the year ended December 31,	2017			2016		2015
Consolidated income before provision for income taxes and equity in net income of affiliates:
Domestic	$	449.5		$	457.3	$	344.7
Foreign	1,077.2			881.0		686.8
	$	1,526.7		$	1,338.3	$	1,031.5
Domestic (benefit) provision for income taxes:
Current provision	$	25.8		$	46.6	$	45.4
Deferred (benefit) provision	(46.1		)	99.2		55.0
Total domestic (benefit) provision	(20.3		)	145.8		100.4
Foreign provision for income taxes:
Current provision	253.0			220.0		191.5
Deferred (benefit) provision	(35.2		)	4.4		(6.4		)
Total foreign provision	217.8			224.4		185.1
Provision for income taxes	$	197.5		$	370.2	$	285.5

The domestic (benefit) provision includes withholding taxes related to dividends and royalties paid by the Company’s foreign subsidiaries, as well as state and local taxes. In 2017, 2016 and 2015, the foreign deferred (benefit) provision includes the benefit of prior unrecognized net operating loss carryforwards of $11.5 million, $5.4 million and $1.7 million, respectively.

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



For the year ended December 31,	2017			2016			2015
Consolidated income before provision for income taxes and equity in net income of affiliates multiplied by the United States federal statutory income tax rate	$	534.4		$	468.4		$	361.0
Differences in income taxes on foreign earnings, losses and remittances	(128.9		)	(43.9		)	(79.2		)
Valuation allowance adjustments	(56.8		)	(44.2		)	24.6
Tax credits	(26.8		)	(2.7		)	(5.7		)
Repatriation of certain foreign earnings	(289.7		)	—			—
Transition tax on accumulated foreign earnings	131.0			—			—
U.S. tax rate change and other tax reform items	42.5			—			—
Tax audits and assessments	(1.4		)	(1.8		)	0.7
Other	(6.8		)	(5.6		)	(15.9		)
Provision for income taxes	$	197.5		$	370.2		$	285.5

For the years ended December 31, 2017, 2016 and 2015, income in foreign jurisdictions with tax holidays was $124.1 million, $89.7 million and $72.2 million, respectively. Such tax holidays generally expire from 2018 through 2027.

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,	2017			2016
Deferred income tax assets:
Tax loss carryforwards	$	452.9		$	485.1
Tax credit carryforwards	341.0			187.9
Retirement benefit plans	58.2			89.4
Accrued liabilities	144.1			158.2
Self-insurance reserves	5.9			8.4
Current asset basis differences	37.4			44.6
Long-term asset basis differences	(88.1		)	(77.3		)
Deferred compensation	41.4			57.3
Recoverable customer engineering, development and tooling	3.6			(6.9		)
Undistributed earnings of foreign subsidiaries	(41.7		)	(62.4		)
Derivative instruments and hedging activities	3.3			20.1
Other	(0.4		)	0.6
	957.6			905.0
Valuation allowance	(402.2		)	(445.6		)
Net deferred income tax asset	$	555.4		$	459.4

As of December 31, 2017 and 2016, the valuation allowance with respect to the Company’s deferred tax assets was $402.2 million and $445.6 million, respectively, a net decrease of $43.4 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. As of December 31, 2017, the Company continues to maintain a valuation allowance of $20.9 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 $381.3 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,	2017			2016
Long-term deferred income tax assets	$	646.8		$	504.4
Long-term deferred income tax liabilities	(91.4		)	(45.0		)
Net deferred income tax asset	$	555.4		$	459.4

As of December 31, 2017, deferred income taxes have not been provided on the undistributed earnings of the Company’s foreign subsidiaries since all of these earnings are subject to the one-time transition tax and are not taxable upon repatriation to the United States. However, the Company continues to provide a deferred tax liability for foreign withholding tax that will be incurred with respect to the undistributed foreign earnings that are not permanently reinvested.

As of December 31, 2017, the Company had tax loss carryforwards of $1.9 billion. Of the total tax loss carryforwards, $1.5 billion have no expiration date, and $342.0 million expire between 2018 and 2037. In addition, the Company had tax credit carryforwards of $341.0 million, comprised principally of U.S. foreign tax credits, research and development credits and investment tax credits that generally expire between 2018 and 2037.

On January 1, 2017, the Company adopted Accounting Standards Update ("ASU") 2016-09, "Improvements to Employee Share-Based Payment Accounting." The new standard requires that the tax impact related to the difference between share-based compensation for book and tax purposes be recognized as income tax benefit or expense in the Company’s consolidated statement of comprehensive income in the reporting period in which such awards vest. The standard also required a modified retrospective adoption for previously unrecognized excess tax benefits. Accordingly, the Company recognized a deferred tax asset of $52.9 million and a corresponding credit to retained earnings in conjunction with the adoption. The effects of adopting the other provisions of ASU 2016-09 were not significant.

As of December 31, 2017 and 2016, the Company’s gross unrecognized tax benefits were $33.2 million and $29.5 million (excluding interest and penalties), respectively, all of which, if recognized, would affect the Company’s effective tax rate. The gross unrecognized tax benefits are recorded in other long-term liabilities.

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



For the year ended December 31,	2017			2016			2015
Balance at beginning of period	$	29.5		$	30.4		$	39.7
Additions based on tax positions related to current year	5.4			4.0			5.0
Reductions based on tax positions related to prior years	(0.3		)	(0.9		)	(0.2		)
Settlements	(0.8		)	—			(12.3		)
Statute expirations	(2.2		)	(2.9		)	(0.6		)
Foreign currency translation	1.6			(1.1		)	(1.2		)
Balance at end of period	$	33.2		$	29.5		$	30.4

The Company recognizes interest and penalties with respect to unrecognized tax benefits as income tax expense. As of December 31, 2017 and 2016, the Company had recorded gross reserves of $9.9 million and $7.8 million, respectively, related to interest and penalties, all of which, if recognized, would affect the Company’s effective tax rate.

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 $2.2 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 2018, 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 China, Germany, Hungary, Italy, Mexico, Poland, Spain, the United Kingdom 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 2012. Further, the Company or its subsidiaries remain subject to income tax examination in Spain for years after 2005, in Mexico for years after 2006, in Hungary and Poland for years after 2011, in Italy generally for years after 2012, in China and the United Kingdom for years after 2013 and in the United States generally for years after 2016.

Pension and Other Postretirement Benefit Plans

12 Months Ended

Dec. 31, 2017

Retirement Benefits [Abstract]

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, 2017 and 2016, is shown below (in millions):



	Pension												Other Postretirement
	December 31, 2017						December 31, 2016						December 31, 2017						December 31, 2016
	U.S.			Foreign			U.S.			Foreign			U.S.			Foreign			U.S.			Foreign
Change in benefit obligation:
Benefit obligation at beginning of period	$	548.2		$	442.5		$	686.6		$	427.4		$	64.7		$	38.8		$	78.9		$	36.5
Service cost	5.0			7.3			5.6			6.5			0.1			0.5			0.2			0.5
Interest cost	21.8			15.0			29.8			15.8			2.4			1.5			3.2			1.6
Actuarial (gain) loss	8.6			11.7			3.5			27.4			(4.5		)	(0.7		)	(12.8		)	0.8
Benefits paid	(25.6		)	(23.6		)	(22.4		)	(29.1		)	(4.0		)	(1.6		)	(4.8		)	(1.9		)
Lump sum payout ⁽¹⁾	—			—			(154.9		)	—			—			—			—			—
Curtailment	—			0.8			—			—			(2.1		)	(0.2		)	—			—
Special termination benefits	—			—			—			—			—			0.1			—			0.3
Translation adjustment	—			36.9			—			(5.5		)	—			2.8			—			1.0
Benefit obligation at end of period	$	558.0		$	490.6		$	548.2		$	442.5		$	56.6		$	41.2		$	64.7		$	38.8



	Pension												Other Postretirement
	December 31, 2017						December 31, 2016						December 31, 2017						December 31, 2016
	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	$	412.6		$	367.1		$	522.1		$	368.2		$	—		$	—		$	—		$	—
Actual return on plan assets	49.1			28.2			30.2			21.1			—			—			—			—
Employer contributions	2.1			7.5			37.6			8.5			4.0			1.6			4.8			1.9
Benefits paid	(25.6		)	(23.6		)	(22.4		)	(29.1		)	(4.0		)	(1.6		)	(4.8		)	(1.9		)
Lump sum payout ⁽¹⁾	—			—			(154.9		)	—			—			—			—			—
Translation adjustment	—			27.2			—			(1.6		)	—			—			—			—
Fair value of plan assets at end of period	$	438.2		$	406.4		$	412.6		$	367.1		$	—		$	—		$	—		$	—

Funded status	$	(119.8	)	$	(84.2	)	$	(135.6	)	$	(75.4	)	$	(56.6	)	$	(41.2	)	$	(64.7	)	$	(38.8	)



	Pension												Other Postretirement
	December 31, 2017						December 31, 2016						December 31, 2017						December 31, 2016
	U.S.			Foreign			U.S.			Foreign			U.S.			Foreign			U.S.			Foreign
Amounts recognized in the consolidated balance sheet:
Other long-term assets	$	0.1		$	38.1		$	—		$	40.3		$	—		$	—		$	—		$	—
Accrued liabilities	(2.1		)	(2.9		)	(2.2		)	(2.7		)	(4.2		)	(1.5		)	(4.2		)	(1.5		)
Other long-term liabilities	(117.8		)	(119.4		)	(133.4		)	(113.0		)	(52.4		)	(39.7		)	(60.5		)	(37.3		)


(1)	See Lump-Sum Payout below for further discussion

Accumulated Benefit Obligation

As of December 31, 2017 and 2016, the accumulated benefit obligation for all of the Company’s pension plans was $1,034.7 million and $973.7 million, respectively.

As of December 31, 2017 and 2016, the majority of the Company's pension plans had accumulated benefit obligations in excess of plan assets. Information related to pension plans with accumulated benefit obligations in excess of plan assets is shown below (in millions):



December 31,	2017		2016
Projected benefit obligation	$	768.1	$	747.3
Accumulated benefit obligation	754.1		730.4
Fair value of plan assets	525.7		496.0

Lump-Sum Payout

In 2016, the Company initiated a limited lump-sum payout offer ("Lump-Sum Payout") to certain terminated vested plan participants of its U.S. defined benefit pension plans. The offer provided participants with the flexibility to receive their pension benefits early and reduces the Company's future administrative costs and risks related to its U.S. defined benefit pension plans. Under this offer, eligible plan participants were able to voluntarily elect an early payout of their pension benefits, primarily in the form of a lump-sum payment equal to the present value of the participant’s pension benefits. In connection with the Lump-Sum Payout, payments of $154.9 million were distributed from existing defined benefit pension plan assets, and the Company recognized a $34.2 million non-cash settlement charge. Payments under the Lump-Sum Payout are reflected as benefits paid in the reconciliations of the change in benefit obligation and the change in plan assets for the year ended December 31, 2016.

Other Comprehensive Income (Loss) and Accumulated Other Comprehensive Loss

Pretax amounts recognized in other comprehensive income (loss) for the years ended December 31, 2017 and 2016, are shown below (in millions):



	Pension											Other Postretirement
	December 31, 2017					December 31, 2016						December 31, 2017						December 31, 2016
	U.S.		Foreign			U.S.			Foreign			U.S.			Foreign			U.S.			Foreign
Actuarial gains (losses) recognized:
Reclassification adjustments	$	2.6	$	5.1		$	2.7		$	3.1		$	(2.6	)	$	0.3		$	(1.3	)	$	0.2
Actuarial gain (loss) arising during the period	11.4		(6.0		)	(10.1		)	(30.0		)	4.5			0.7			12.8			(0.8		)
Effect of curtailment	—		—			—			—			2.1			0.2			—			—
Effect of settlement	0.2		0.8			33.2			0.4			—			—			—			—
Prior service credit recognized:
Reclassification adjustments	—		—			—			—			—			(0.4		)	—			(0.3		)
Translation adjustment	—		(8.2		)	—			(1.0		)	—			(0.4		)	—			(0.1		)
	$	14.2	$	(8.3	)	$	25.8		$	(27.5	)	$	4.0		$	0.4		$	11.5		$	(1.0	)

In addition, the Company recognized tax expense in other comprehensive income (loss) related to its defined benefit plans of $1.5 million, $7.1 million and $8.3 million for the years ended December 31, 2017, 2016 and 2015, respectively.

Pretax amounts recorded in accumulated other comprehensive loss not yet recognized in net periodic benefit cost (credit) as of December 31, 2017 and 2016, are shown below (in millions):



	Pension												Other Postretirement
	December 31, 2017						December 31, 2016						December 31, 2017					December 31, 2016
	U.S.			Foreign			U.S.			Foreign			U.S.		Foreign			U.S.		Foreign
Net unrecognized actuarial gain (loss)	$	(95.9	)	$	(109.2	)	$	(110.1	)	$	(100.9	)	$	27.0	$	(5.4	)	$	25.1	$	(6.1	)
Prior service credit	—			—			—			—			2.1		0.6			—		0.9
	$	(95.9	)	$	(109.2	)	$	(110.1	)	$	(100.9	)	$	29.1	$	(4.8	)	$	25.1	$	(5.2	)

Pretax amounts recorded in accumulated other comprehensive loss as of December 31, 2017, that are expected to be recognized as components of net periodic benefit cost (credit) in the year ending December 31, 2018, are shown below (in millions):



	Pension						Other Postretirement
	U.S.			Foreign			U.S.		Foreign
Net unrecognized actuarial gain (loss)	$	(2.1	)	$	(6.0	)	$	2.2	$	(0.1	)
Prior service credit	—			—			0.2		0.3
	$	(2.1	)	$	(6.0	)	$	2.4	$	0.2

The Company uses the corridor approach when amortizing actuarial losses. Under the corridor approach, net unrecognized actuarial losses in excess of 10% of the greater of i) the projected benefit obligation or ii) the fair value of plan assets are amortized over future periods. For plans with little to no active participants, the amortization period is the remaining average life expectancy of the participants. For plans with active participants, the amortization period is the remaining average service period of the active participants. The amortization periods range from 5 to 31 years for the Company's defined benefit pension plans and from 3 to 17 years for the Company's other postretirement benefit plans.

Net Periodic Pension and Other Postretirement Benefit Cost (Credit)

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



	Year Ended December 31,
	2017						2016						2015
Pension	U.S.			Foreign			U.S.			Foreign			U.S.			Foreign
Service cost	$	5.0		$	7.3		$	5.6		$	6.5		$	4.7		$	8.4
Interest cost	21.8			15.0			29.8			15.8			28.7			16.2
Expected return on plan assets	(28.9		)	(22.9		)	(38.1		)	(23.2		)	(39.4		)	(25.7		)
Amortization of actuarial loss	2.6			5.1			2.7			3.1			2.6			4.1
Curtailment loss	—			0.9			—			—			—			7.7
Settlement loss	0.2			0.8			34.4			0.4			0.2			—
Net periodic benefit cost (credit)	$	0.7		$	6.2		$	34.4		$	2.6		$	(3.2	)	$	10.7

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



	Year Ended December 31,
	2017						2016						2015
Other Postretirement	U.S.			Foreign			U.S.			Foreign			U.S.			Foreign
Service cost	$	0.1		$	0.5		$	0.2		$	0.5		$	0.2		$	0.7
Interest cost	2.4			1.5			3.2			1.6			3.1			1.7
Amortization of actuarial (gain) loss	(2.6		)	0.3			(1.3		)	0.2			(1.2		)	0.5
Amortization of prior service credit	—			(0.4		)	—			(0.3		)	—			(0.4		)
Special termination benefits	—			0.1			—			0.3			—			0.8
Net periodic benefit cost (credit)	$	(0.1	)	$	2.0		$	2.1		$	2.3		$	2.1		$	3.3

For the year ended December 31, 2017, the Company recognized pension curtailment and settlement losses of $1.7 million related to its restructuring actions (Note 4, "Restructuring").

For the year ended December 31, 2016, the Company recognized a pension settlement loss of $34.2 million related to its Lump-Sum Payout described above.

For the year ended December 31, 2015, the Company recognized a pension curtailment loss of $7.7 million 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,	2017	2016	2017	2016
Discount rate:
Domestic plans	3.6%	4.1%	3.5%	3.9%
Foreign plans	3.1%	3.3%	3.5%	3.9%
Rate of compensation increase:
Foreign plans	3.3%	3.3%	N/A	N/A

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



For the year ended December 31,	2017		2016		2015
Pension
Discount rate:
Domestic plans	4.1	%	4.4	%	4.1	%
Foreign plans	3.3	%	3.8	%	3.6	%
Expected return on plan assets:
Domestic plans	7.3	%	7.5	%	7.8	%
Foreign plans	6.3	%	6.3	%	6.5	%
Rate of compensation increase:
Foreign plans	3.3	%	3.3	%	3.1	%
Other postretirement
Discount rate:
Domestic plans	3.9	%	4.2	%	3.9	%
Foreign plans	3.9	%	4.2	%	4.0	%

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.

Healthcare Trend Rate

Assumed healthcare cost trend rates have a significant effect on the amounts reported for the postretirement benefit plans. The sensitivity to a 100 basis point ("bp") change in the assumed healthcare cost trend rates is shown below (in millions):



	Postretirement Benefit Obligation			Net Periodic Postretirement Cost
100 bp increase in healthcare cost trend rates	$	13.9		$	0.8
100 bp decrease in healthcare cost trend rates	$	(11.3	)	$	(0.6	)

The assumed healthcare cost trend rates used to measure the postretirement benefit obligation as of December 31, 2017, are shown below:



	U.S. Plans	Foreign Plans
Initial healthcare cost trend rate	6.5%	5.4%
Ultimate healthcare cost trend rate	4.5%	4.5%
Year ultimate healthcare cost trend rate achieved	2021	2031

Plan Assets

Fair value measurements and the related valuation techniques and fair value hierarchy level for the Company’s pension plan assets measured at fair value on a recurring basis as of December 31, 2017 and 2016, are shown below (in millions):



	December 31, 2017
	Total		Level 1		Level 2		Level 3		Valuation Technique
U.S. Plans:
Equity securities -
Mutual funds	$	149.6	$	149.6	$	—	$	—	Market
Common stock	80.5		54.9		25.6		—		Market
Fixed income -
Mutual funds	101.6		101.6		—		—		Market
Corporate bonds	24.8		—		24.8		—		Market
Government obligations	23.5		—		23.5		—		Market
Preferred stock	1.5		1.0		0.5		—		Market
Cash and short-term investments	6.4		1.6		4.8		—		Market
Assets at fair value	387.9		$	308.7	$	79.2	$	—
Investments measured at net asset value -
Alternative investments	50.3
Assets at fair value	$	438.2
Foreign Plans:
Equity securities -
Equity funds	$	163.3	$	—	$	163.3	$	—	Market
Common stock	71.6		71.6		—		—		Market
Fixed income -
Fixed income funds	30.9		—		30.9		—		Market
Corporate bonds	37.0		—		37.0		—		Market
Government obligations	58.8		—		58.8		—		Market
Cash and short-term investments	9.0		3.4		5.6		—		Market
Assets at fair value	370.6		$	75.0	$	295.6	$	—
Investments measured at net asset value -
Alternative investments	35.8
Assets at fair value	$	406.4



	December 31, 2016
	Total		Level 1		Level 2		Level 3		Valuation Technique
U.S. Plans:
Equity securities -
Mutual funds	$	137.7	$	137.7	$	—	$	—	Market
Common stock	77.5		51.1		26.4		—		Market
Fixed income -
Mutual funds	86.5		86.5		—		—		Market
Corporate bonds	18.1		—		18.1		—		Market
Government obligations	29.9		—		29.9		—		Market
Preferred stock	1.4		0.9		0.5		—		Market
Cash and short-term investments	8.4		0.9		7.5		—		Market
Assets at fair value	359.5		$	277.1	$	82.4	$	—
Investments measured at net asset value -
Alternative investments	53.1
Assets at fair value	$	412.6
Foreign Plans:
Equity securities -
Equity funds	$	132.6	$	—	$	132.6	$	—	Market
Common stock	73.2		73.2		—		—		Market
Fixed income -
Fixed income funds	31.2		—		31.2		—		Market
Corporate bonds	37.1		—		37.1		—		Market
Government obligations	53.8		—		53.8		—		Market
Cash	6.0		3.2		2.8		—		Market
Assets at fair value	333.9		$	76.4	$	257.5	$	—
Investments measured at net asset value -
Alternative investments	33.2
Assets at fair value	$	367.1

For further information on the GAAP fair value hierarchy, see Note 13, "Financial Instruments." Pension plan assets for the foreign plans relate to the Company’s pension plans primarily in Canada and the United Kingdom.

In 2015, the Financial Accounting Standards Board ("FASB") issued ASU 2015-07, "Disclosures for Investments in Certain Entities that Calculate Net Asset Value Per Share (or its Equivalent)." ASU 2015-07 removes the requirement to categorize, within the fair value hierarchy, investments for which fair values are estimated using the net asset value ("NAV") as a practical expedient as provided by Accounting Standards Codification 820, "Fair Value Measurement." In 2016, the Company early adopted the provisions of this update with respect to its defined benefit pension plan assets and retroactively applied the new presentation requirements to all periods presented. Accordingly, the alternative investments of the U.S. defined benefit pension plans, for which fair values are estimated using the NAV as a practical expedient, are no longer categorized and presented within the fair value hierarchy. These assets are shown below the fair value hierarchy in order to present total pension plan assets at fair value.

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 25% — 45%, an alternative investment allocation of 0% — 25% and a cash allocation of 0% — 15%. 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. Alternative investments are redeemable in the near term, generally with 60 days notice.

The Company utilizes investment management firms to manage these assets in accordance with the Company’s investment policies. Excluding alternative investments, mutual funds and ETFs, retained investment managers are provided investment guidelines which restrict the use of certain assets, including 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's minimum required contributions to its domestic and foreign pension plans are expected to be approximately$10.0 million to $15.0 million in 2018. 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 2018 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, 2017, the Company’s estimate of expected benefit payments 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
2018	$	23.9	$	18.9	$	4.3	$	1.5
2019	25.4		18.7		4.3		1.5
2020	26.2		19.5		4.2		1.6
2021	26.9		19.9		4.2		1.7
2022	28.3		21.7		4.0		1.7
Five years thereafter	146.0		116.9		18.5		9.8

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. One of the agreements expires on April 24, 2020, and two of the agreements expire on July 3, 2020. 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,

2017

Certification

December 31,

2016

Certification

FIP/RP

Pending or

Implemented

Surcharge

Year Ended December 31, 2017

Year Ended December 31, 2016

Year Ended December 31, 2015

516099782-001

Green

Red

Yes

0.6

0.5

13-6130178

Red

Yes

0.4

0.3

For its plan years 2017 and 2016, the Company's contributions to the U.A.W. Labor-Management Group Pension Plan represented more than 5% of the plan's 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, 2017, 2016 and 2015, the aggregate cost of the defined contribution plans was $15.0 million, $14.4 million and $13.3 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, 2017, 2016 and 2015, the Company recorded expense of $21.3 million, $21.2 million and $19.4 million, respectively, related to this program.

Capital Stock, Accumulated Other Comprehensive Loss and Equity

12 Months Ended

Dec. 31, 2017

Equity [Abstract]

Capital Stock, Accumulated Other Comprehensive Loss 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

Since the first quarter of 2011, the Company's Board of Directors has authorized $4.1 billion in share repurchases under its common stock share repurchase program. As of December 31, 2017, the Company has paid $3.5 billion in aggregate for repurchases of its common stock, at an average price of $79.73 per share, excluding commissions and related fees.

In 2017, the Company repurchased $454.4 million in aggregate of its common stock (3,014,131 shares repurchased at an average purchase price of $150.77 per share, excluding commissions), of which $450.5 was paid in cash with the remaining amount to be paid in the first quarter of 2018. In 2016, the Company paid $658.8 million in aggregate for repurchases of its common stock, (5,816,363 shares repurchased at an average purchase price of $113.26 per share, excluding commissions). In 2015, the Company paid $487.4 million in aggregate for repurchases of its common stock, (4,366,365 shares repurchased at an average purchase price of $111.62 per share, excluding commissions).

As of December 31, 2017, the Company has a remaining repurchase authorization of $545.6 million under its current common stock share repurchase program, which will expire on December 31, 2019. The Company may implement these share repurchases through a variety of methods, including, but not limited to, 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 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 and performance share awards to cover tax withholding requirements as common stock held in treasury in the accompanying consolidated balance sheets as of December 31, 2017 and 2016.

In 2017, the Company’s Board of Directors approved the retirement of 8 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, 2017. 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 $0.1 million, $155.9 million and $735.5 million, respectively. These reductions were offset by a corresponding reduction in shares held in treasury of $891.5 million. Accordingly, there was no effect on stockholders' equity as a result of this transaction.

Quarterly Dividend

In 2017, 2016 and 2015, the Company’s Board of Directors declared quarterly cash dividends of $0.50, $0.30 and $0.25, respectively, per share of common stock. In 2017, declared dividends totaled $140.3 million, and dividends paid totaled $137.7 million. In 2016, declared dividends totaled $89.1 million, and dividends paid totaled $88.8 million. In 2015, declared dividends totaled $79.4 million, and dividends paid totaled $78.5 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.

Accumulated Other Comprehensive Loss

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 loss, net of tax is shown below (in millions):



For the year ended December 31,	2017			2016			2015
Defined benefit plans:
Balance at beginning of year	$	(192.8	)	$	(194.6	)	$	(219.2	)
Reclassification adjustments (net of tax expense of $1.1 million in 2017, $12.1 million in 2016 and $1.4 million in 2015)	4.9			25.9			4.2
Other comprehensive income (loss) recognized during the period (net of tax benefit (expense) of ($0.4) million in 2017, $5.0 million in 2016 and ($6.9) million in 2015)	3.9			(24.1		)	20.4
Balance at end of year	$	(184.0	)	$	(192.8	)	$	(194.6	)
Derivative instruments and hedging activities:
Balance at beginning of year	$	(45.1	)	$	(38.7	)	$	(33.2	)
Reclassification adjustments (net of tax expense of $3.1 million in 2017, $28.8 million in 2016 and $14.9 million in 2015)	6.4			57.9			23.7
Other comprehensive income (loss) recognized during the period (net of tax benefit (expense) of ($12.8) million in 2017, $32.7 million in 2016 and $18.4 million in 2015)	15.8			(64.3		)	(29.2		)
Balance at end of year	$	(22.9	)	$	(45.1	)	$	(38.7	)
Cumulative translation adjustments:
Balance at beginning of year	$	(597.7	)	$	(496.8	)	$	(249.6	)
Other comprehensive income (loss) recognized during the period (net of tax benefit of $— million in 2017, $1.1 million in 2016 and $6.0 million in 2015)	291.2			(100.9		)	(247.2		)
Balance at end of year	$	(306.5	)	$	(597.7	)	$	(496.8	)

For the years ended December 31, 2017, 2016 and 2015, other comprehensive loss related to cumulative translation adjustments includes pretax gains (losses) related to intercompany transactions for which settlement is not planned or anticipated in the foreseeable future of $0.9 million, ($0.2) million and ($10.7) million, respectively.

Noncontrolling Interests

In 2017 and 2016, the Company gained control of an affiliate. For further information related to these transactions, see Note 5, "Investments in Affiliates and Other Related Party Transactions." Also in 2016, the Company acquired the outstanding noncontrolling interests in a consolidated subsidiary, Shenyang Lear Automotive Seating and Interior Systems Co., Ltd., for $32.6 million and now owns 100% of the subsidiary.

In 2015, a noncontrolling interest was established in a new less than wholly owned consolidated subsidiary.

Stock-Based Compensation

12 Months Ended

Dec. 31, 2017

Disclosure of Compensation Related Costs, Share-based Payments [Abstract]

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, 2017, 2016 and 2015, the Company recognized compensation expense related to the restricted stock unit and performance share awards of $68.7 million, $66.7 million and $64.5 million, respectively. Unrecognized compensation expense related to the restricted stock unit and performance share awards of $60.6 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, 2017 and 2016. A summary of restricted stock unit and performance share transactions for the year ended December 31, 2017, is shown below:



	Restricted Stock Units		Weighted Average Grant Date Fair Value	Performance Shares		Weighted Average Grant Date Fair Value
Outstanding as of December 31, 2016	623,142		$92.54	1,455,054		$94.19
Granted	153,675		$142.14	389,384		$132.94
Distributed (vested)	(194,373	)		(571,254	)
Cancelled	(10,231	)		(73,614	)
Outstanding as of December 31, 2017 ⁽¹⁾	572,213		$109.31	1,199,570		$115.33

Vested or expected to vest as of December 31, 2017	572,213			1,150,611


(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 2016 and 2015 was $120.42 and $104.46, respectively. The weighted average grant date fair value of performance shares granted in 2016 and 2015 was $119.99 and $97.92, respectively.

Commitments and Contingencies

12 Months Ended

Dec. 31, 2017

Commitments and Contingencies Disclosure [Abstract]

Commitments and Contingencies

Legal and Other Contingencies

As of December 31, 2017 and 2016, the Company had recorded reserves for pending legal disputes, including commercial disputes and other matters, of $25.8 million and $11.0 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.

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, 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. 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.

To a lesser extent, the Company is a party to agreements with certain of its customers, whereby 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.

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.

The Company records product warranty reserves when liability is probable and related amounts are reasonably estimable.

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, 2017, is shown below (in millions):



Balance as of January 1, 2016	$	33.0
Expense, net, including changes in estimates	27.3
Settlements	(10.4		)
Foreign currency translation and other	(0.8		)
Balance as of December 31, 2016	49.1
Expense, net, including changes in estimates	13.3
Settlements	(19.6		)
Foreign currency translation and other	3.7
Balance as of December 31, 2017	$	46.5

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.

As of December 31, 2017 and 2016, the Company had recorded environmental reserves of $9.0 million. 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 the 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.

Employees

Approximately 46% 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 77% of the Company’s global unionized workforce of approximately 76,400 employees, including labor agreements in the United States and Canada covering approximately 2% of the Company’s global unionized workforce, are scheduled to expire in 2018. 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, 2017, under non-cancelable operating leases with terms exceeding one year is shown below (in millions):



2018	$	103.1
2019	90.4
2020	77.0
2021	59.7
2022	48.9
Thereafter	169.7
Total	$	548.8

The Company’s operating leases cover principally buildings and transportation equipment. For the years ended December 31, 2017, 2016 and 2015, rent expense was $144.7 million, $126.4 million and $126.2 million, respectively.

Segment Reporting

12 Months Ended

Dec. 31, 2017

Segment Reporting [Abstract]

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, 2017
	Seating		E-Systems		Other			Consolidated
Revenues from external customers	$	15,873.0	$	4,594.0	$	—		$	20,467.0
Segment earnings ⁽¹⁾	1,250.8		641.6		(284.1		)	1,608.3
Depreciation and amortization	289.5		123.4		14.8			427.7
Capital expenditures	398.3		176.3		19.9			594.5
Total assets	7,303.4		2,268.0		2,374.5			11,945.9



	Year Ended December 31, 2016
	Seating		E-Systems		Other			Consolidated
Revenues from external customers	$	14,356.7	$	4,200.9	$	—		$	18,557.6
Segment earnings ⁽¹⁾	1,136.0		591.3		(300.1		)	1,427.2
Depreciation and amortization	258.1		107.6		12.5			378.2
Capital expenditures	341.6		162.4		24.3			528.3
Total assets	6,199.2		1,675.9		2,025.5			9,900.6



	Year Ended December 31, 2015
	Seating		E-Systems		Other			Consolidated
Revenues from external customers	$	14,098.5	$	4,112.9	$	—		$	18,211.4
Segment earnings ⁽¹⁾	907.0		554.4		(274.6		)	1,186.8
Depreciation and amortization	239.3		99.3		9.2			347.8
Capital expenditures	317.2		134.4		34.2			485.8


(1)	For a definition of segment earnings, see Note 2, "Summary of Significant Accounting Policies — Segment Reporting."

For the year ended December 31, 2017, segment earnings include restructuring charges of $45.7 million, $19.9 million and $7.9 million in the Seating and E-Systems segments and in the other category, respectively (Note 4, "Restructuring").

For the year ended December 31, 2016, segment earnings include restructuring charges of $40.6 million, $20.1 million and $2.9 million in the Seating and E-Systems segments and in the other category, respectively (Note 4, "Restructuring").

For the year ended December 31, 2015, segment earnings include restructuring charges of $60.8 million, $13.9 million and $12.1 million in the Seating and E-Systems segments and in the other category, respectively (Note 4, "Restructuring").

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



For the year ended December 31,	2017			2016			2015
Segment earnings	$	1,892.4		$	1,727.3		$	1,461.4
Corporate and regional headquarters and elimination of intercompany activity ("Other")	(284.1		)	(300.1		)	(274.6		)
Consolidated income before interest, other expense, provision for income taxes and equity in net income of affiliates	1,608.3			1,427.2			1,186.8
Interest expense	85.7			82.5			86.7
Other (income) expense, net	(4.1		)	6.4			68.6
Consolidated income before provision for income taxes and equity in net income of affiliates	$	1,526.7		$	1,338.3		$	1,031.5

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,	2017		2016		2015
Revenues from external customers
United States	$	3,955.1	$	4,186.0	$	4,252.3
Mexico	3,170.9		2,684.4		2,777.3
China	2,519.3		2,277.6		2,141.9
Germany	2,139.4		2,076.0		1,987.3
Other countries	8,682.3		7,333.6		7,052.6
Total	$	20,467.0	$	18,557.6	$	18,211.4



December 31,	2017		2016
Tangible long-lived assets:
United States	$	385.4	$	361.2
Mexico	549.0		466.5
China	307.3		253.5
Germany	182.4		147.5
Other countries	1,035.3		790.6
Total	$	2,459.4	$	2,019.3

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



For the year ended December 31,	2017	2016	2015
Ford	18.3%	21.0%	22.5%
General Motors	18.0%	20.9%	20.0%
BMW	8.1%	10.1%	10.5%

Financial Instruments

12 Months Ended

Dec. 31, 2017

Investments, All Other Investments [Abstract]

Financial Instruments

Debt 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). The estimated fair value, as well as the carrying value, of the Company's debt instruments are shown below (in millions):



December 31	2017		2016
Estimated aggregate fair value⁽¹⁾	$	2,033.5	$	2,004.8
Aggregate carrying value ^{(1) (2)}	1,973.4		1,943.7


(1)	Credit agreement and senior notes (excludes "other" debt)


(2)	Carrying value excludes the impact of unamortized original issue discount and debt issuance costs

Accounts Receivable Factoring

One of the Company's European subsidiaries has an uncommitted factoring agreement, which provides for aggregate purchases of specified customer accounts of up to €200 million. As of December 31, 2017 and 2016, there were no factored receivables outstanding. The Company cannot provide any assurances that this factoring facility will be available or utilized in the future.

Marketable Equity Securities

As of December 31, 2017 and 2016, marketable equity securities of $43.8 million and $30.2 million, respectively, for which the Company accounts for under the fair value option, are included in the accompany consolidated balance sheets. Accordingly, unrealized gains and losses arising from changes in the fair value of the marketable equity securities are recognized in the consolidated statement of income as a component of other expense, net. The fair value of the marketable equity securities is determined by reference to quoted market prices in active markets (Level 1 input based on the GAAP fair value hierarchy).

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 Thai baht, the Japanese yen, the Chinese renminbi and the Philippine peso.

The notional amount, estimated fair value and related classification in the accompanying consolidated balance sheets of the Company's foreign currency derivative contracts are shown below (in millions, except for maturities):



December 31,	2017			2016
Fair value of foreign currency contracts designated as cash flow hedges:
Other current assets	$	16.9		$	11.2
Other long-term assets	1.3			0.5
Other current liabilities	(28.4		)	(58.3		)
Other long-term liabilities	(8.0		)	(9.9		)
	(18.2		)	(56.5		)

Notional amount	$	1,538.5		$	1,275.0
Outstanding maturities in months, not to exceed	24			24
Fair value of foreign currency contracts not designated as hedging instruments:
Other current assets	1.8			5.9
Other current liabilities	(6.4		)	(3.8		)
	(4.6		)	2.1

Notional amount	$	681.1		$	681.2
Outstanding maturities in months, not to exceed	12			12

Total fair value	$	(22.8	)	$	(54.4	)
Total notional amount	$	2,219.6		$	1,956.2

Foreign currency derivative contracts not designated as hedging instruments consist principally of hedges of cash transactions, intercompany loans and certain other balance sheet exposures.

Accumulated Other Comprehensive Loss - Derivative Instruments and Hedging Activities

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



For the year ended December 31,	2017		2016			2015
Gains (losses) recognized in accumulated other comprehensive loss:	$	28.8	$	(96.8	)	$	(47.3	)

(Gains) losses reclassified from accumulated other comprehensive loss to:
Net sales	2.1		4.8			(3.7		)
Cost of sales	7.4		81.9			42.3
	9.5		86.7			38.6
Comprehensive income (loss)	$	38.3	$	(10.1	)	$	(8.7	)

As of December 31, 2017 and 2016, pretax net losses of $18.2 million and $56.5 million, respectively, related to the Company’s derivative instruments and hedging activities were recorded in accumulated other comprehensive loss. During the next twelve month period, the Company expects to reclassify into earnings net losses of $11.5 million recorded in accumulated other comprehensive loss as of December 31, 2017. Such losses will be reclassified at the time that the underlying hedged transactions are realized.

For the years ended December 31, 2017, 2016 and 2015, amounts recognized in the accompanying consolidated statements of income related to changes in the fair value of cash flow and fair value hedges 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 ($15.9) million, $3.9 million and $3.5 million in other comprehensive income (loss) related to its derivative instruments and hedging activities for the years ended December 31, 2017, 2016 and 2015, 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 at fair value on a recurring basis as of December 31, 2017 and 2016, are shown below (in millions):



	December 31, 2017
	Frequency	Asset (Liability)			Valuation Technique	Level 1		Level 2			Level 3
Foreign currency derivative contracts, net	Recurring	$	(22.8	)	Market / Income	$	—	$	(22.8	)	$	—
Marketable equity securities	Recurring	43.8			Market	43.8		—			—



	December 31, 2016
	Frequency	Asset (Liability)			Valuation Technique	Level 1		Level 2			Level 3
Foreign currency derivative contracts, net	Recurring	$	(54.4	)	Market / Income	$	—	$	(54.4	)	$	—
Marketable equity securities	Recurring	30.2			Market	30.2		—			—

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. If an estimate of the credit spread is required, 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, 2017 and 2016, 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 2017 and 2016.

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.

In 2017, as a result of the acquisition of Antolin Seating and the Lear STEC transaction, Level 3 fair value estimates related to property, plant and equipment of $95.4 million, intangible assets of $187.4 million and noncontrolling interests of $125.0 million are recorded in the accompanying consolidated balance sheet as of December 31, 2017. In addition, the Lear STEC transaction required a Level 3 fair value estimate related to the Company's previously held equity interest of $94.0 million. These Level 3 fair value estimates were determined as of the applicable transaction date.

In 2016, as a result of the acquisition of AccuMED and the Beijing BAI transaction, Level 3 fair value estimates related to property, plant and equipment of $31.2 million, intangible assets of $87.0 million and noncontrolling interests of $41.0 million are recorded in the accompanying consolidated balance sheet as of December 31, 2016. In addition, the Beijing BAI transaction required a Level 3 fair value estimate related to the Company's previously held equity interest of $63.0 million. These Level 3 fair value estimates were determined as of the applicable transaction date.

Fair value estimates of property, plant and equipment were based on independent appraisals, giving consideration to the highest and best use of the assets. Key assumptions used in the appraisals were based on a combination of market and cost approaches, as appropriate. Fair value estimates of customer-based intangible assets were based on the present value of future earnings attributable to the asset group after recognition of required returns to other contributory assets. Fair value estimates of noncontrolling and equity interests were based on the present value of future cash flows and a value to earnings multiple approach and reflect discounts for the lack of control and the lack of marketability associated with noncontrolling and equity interests. Further, the fair value estimate of redeemable noncontrolling interest includes an estimate of the fair value associated with the noncontrolling interest holder's embedded redemption option. The fair value of this redemption option was determined using the Monte Carlo valuation model and includes various assumptions, including the expected volatility, risk free rate and dividend yield.

For further information on assets and liabilities measured at fair value on a non-recurring basis, see Note 2, "Summary of Significant Accounting Policies," Note 3, "Acquisitions," Note 4, "Restructuring," and Note 5, "Investments in Affiliates and Other Related Party Transactions."

Quarterly Financial Data (unaudited)

12 Months Ended

Dec. 31, 2017

Quarterly Financial Information Disclosure [Abstract]

Quarterly Financial Data (unaudited)

(In millions, except per share data)



	Thirteen Weeks Ended
	April 1, 2017		July 1, 2017		September 30, 2017		December 31, 2017
Net sales	$	4,998.5	$	5,123.2	$	4,981.5	$	5,363.8
Gross profit	582.5		577.8		555.9		574.9
Consolidated net income	318.5		327.0		315.0		420.4
Net income attributable to Lear	305.8		311.9		295.2		400.5
Basic net income per share attributable to Lear	4.39		4.53		4.00		5.89
Diluted net income per share attributable to Lear	4.35		4.49		3.96		5.80

In the third quarter of 2017, the Company recognized a gain of $54.2 million related to obtaining control of an affiliate and a loss of $21.2 million related to the extinguishment of debt. In the first, second and third quarters of 2017, the Company recognized net tax benefits of $19.1 million, $35.3 million and $14.0 million, respectively, related to a change in accounting for share-based compensation, the reversal of valuation allowances, the redemption of the 2023 notes, restructuring charges and various other items. In the fourth quarter of 2017, the Company recognized net tax benefits of $146.4 million, comprised of $289.7 million of foreign tax credits on repatriated earnings and $30.2 million of other discrete tax benefits, offset by a $131.0 million one-time transition tax on accumulated foreign earnings and $42.5 million of tax expense to reflect the new U.S. corporate tax rate and other tax reform changes to the Company's deferred tax accounts.

For further information, see Note 5, "Investments in Affiliates and Other Related Party Transactions," Note 6, "Debt," and Note 7, "Income Taxes."



	Thirteen Weeks Ended
	April 2, 2016		July 2, 2016		October 1, 2016		December 31, 2016
Net sales	$	4,662.9	$	4,724.8	$	4,526.4	$	4,643.5
Gross profit	535.7		540.4		513.9		512.1
Consolidated net income	262.5		294.5		235.0		248.5
Net income attributable to Lear	248.4		282.4		214.4		229.9
Basic net income per share attributable to Lear	3.33		3.85		3.01		3.28
Diluted net income per share attributable to Lear	3.29		3.82		2.98		3.24

In the second quarter of 2016, the Company recognized a gain of $30.3 million related to obtaining control of an affiliate. In the fourth quarter of 2016, the Company recognized a $34.2 million non-cash settlement charge in connection with its lump-sum payout to certain terminated vested plan participants of its U.S. defined benefit pension plans. In the first, second, third and fourth quarters of 2016, the Company recognized $5.0 million, $7.1 million, $2.4 million and $9.1 million, respectively, of net tax benefits related to restructuring charges and various other items.

For further information see, Note 5, "Investments in Affiliates and Other Related Party Transactions," Note 7, "Income Taxes," and Note 8, "Pension and Other Postretirement Benefit Plans."

Accounting Pronouncements

12 Months Ended

Dec. 31, 2017

Accounting Changes and Error Corrections [Abstract]

Accounting Pronouncements

The Company has considered the recent ASUs issued by the FASB summarized below, which could significantly impact its financial statements:



Standards Pending Adoption	Description	Effective Date	Anticipated Impact
ASU 2014-09, Revenue from Contracts with Customers	The standard replaces existing revenue recognition guidance and requires additional financial statement disclosures. The provisions of these updates may be applied through either a full retrospective or a modified retrospective approach.	January 1, 2018	The Company has drafted its accounting policy with respect to the standard based on a detailed review of its business and contracts. While the Company continues to assess all potential impacts of the standard, it does not currently expect that the adoption will have a material impact on its revenues, results of operations or financial position. As required by the standard, the Company expects to make additional disclosures related to the nature, amount, timing and uncertainty of revenue and cash flows arising from contracts with customers. The Company plans to adopt the standard effective January 1, 2018, using the modified retrospective method. The Company continues to evaluate the effect of the standard on its ongoing financial reporting.
ASU 2016-02, Leases	The standard requires that a lessee recognize on its balance sheet right-of-use assets and corresponding liabilities resulting from leasing transactions, as well as additional financial statement disclosures. Currently, GAAP only requires balance sheet recognition for leases classified as capital leases. The provisions of this update apply to substantially all leased assets, with certain permitted exceptions, and must be adopted using a modified retrospective approach.	January 1, 2019	The Company is currently evaluating the impact of this update. For additional information on the Company’s operating lease commitments, see Note 11, "Commitments and Contingencies."
ASU 2017-07, Improving the Presentation of Net Periodic Pension Cost and Net Periodic Postretirement Benefit Cost	The standard was issued to address the net presentation of the components of net benefit cost. The standard requires that service cost be presented in the same line item as other current employee compensation costs and that the remaining components of net benefit cost be presented in a separate line item outside of any subtotal for income from operations.	January 1, 2018	The update will result in the retrospective reclassification of the non-service cost components of net benefit cost from cost of sales and selling, general and administrative expenses to other (income) expense, net. There will be no impact on consolidated net income.

In addition to the adoption of ASU 2016-09, "Improvements to Employee Share-Based Payment Accounting," discussed in Note 7, "Income Taxes," the Company adopted the ASUs summarized below in 2017. The effects of the adoption of the ASUs listed below did not significantly impact the Company's financial statements:



Standards Adopted	Description	Effective Date
ASU 2015-11, Simplifying the Measurement of Inventory	The standard requires the measurement of inventory at the lower of cost or net realizable value rather than at the lower of cost or market.	January 1, 2017
ASU 2016-05, Effects of Derivative Contract Novations on Existing Hedge Accounting Relationships and ASU 2016-06, Contingent Put and Call Options in Debt Instruments.	The standards provide clarification when there is a change in a counterparty to a derivative hedging instrument and the steps required when assessing the economic characteristics of embedded put or call options.	January 1, 2017
ASU 2016-07, Simplifying the Transition to Equity Method of Accounting	The standard eliminates the requirement to retroactively apply the equity method of accounting as a result of an increase in the level of ownership or degree of influence.	January 1, 2017
ASU 2016-17, Interests Held through Related Parties that Are under Common Control	The standard changes the evaluation of whether a reporting entity is the primary beneficiary of a variable interest entity in certain instances involving entities under common control.	January 1, 2017

The Company has considered the recently issued ASUs summarized below, none of which are expected to significantly impact its financial statements:



Standard	Description	Effective Date
ASU 2016-01, Recognition and Measurement of Financial Assets and Financial Liabilities	The standard requires equity investments and other ownership interests in unconsolidated entities (other than those accounted for using the equity method of accounting) to be measured at fair value through earnings. A practicability exception exists for equity investments without readily determinable fair values.	January 1, 2018
ASU 2016-15, Classification of Certain Cash Receipts and Cash Payments	The standard addresses the classification of cash flows related to various transactions, including debt prepayment and extinguishment costs, contingent consideration and proceeds from insurance claims.	January 1, 2018
ASU 2016-16, Income Taxes - Intra-Entity Transfers of Assets Other than Inventory	The standard requires the recognition of the income tax effects of intercompany sales and transfers (other than inventory) when the sales and transfers occur.	January 1, 2018
ASU 2016-18, Restricted Cash	The standard provides guidance on the presentation of restricted cash on the statement of cash flows.	January 1, 2018
ASU 2017-01, Clarifying the Definition of a Business	The standard provides a new framework to use when determining if a set of assets and activities is a business.	January 1, 2018
ASU 2017-05, Gains and Losses from the Derecognition of Nonfinancial Assets	The standard provides guidance for recognizing gains and losses on nonfinancial assets (including land, buildings and intangible assets) to noncustomers. Adoption must coincide with ASU 2014-09.	January 1, 2018
ASU 2017-09, Stock Compensation - Scope of Modification Accounting	The standard provides guidance intended to reduce diversity in practice when accounting for a modification to the terms and conditions of a share-based payment award.	January 1, 2018
ASU 2017-12, Targeted Improvements to Accounting for Hedging Activities	The standard contains changes intended to better portray the economic results of hedging activities, as well as targeted improvements to simplify hedge accounting. The Company has elected to early adopt the standard effective January 1, 2018.	January 1, 2019
ASU 2016-13, Measurement of Credit Losses on Financial Instruments	The standard changes the impairment model for most financial instruments to an "expected loss" model. The new model will generally result in earlier recognition of credit losses.	January 1, 2020
ASU 2017-04, Simplifying the Test for Goodwill Impairment	The standard simplifies the accounting for goodwill impairments and allows a goodwill impairment charge to be based on the amount of a reporting unit's carrying value in excess of its fair value. This eliminates the requirement to calculate the implied fair value of goodwill or what is known as "Step 2" under the current guidance.	January 1, 2020

Schedule II - Valuation And Qualifying Accounts

12 Months Ended

Dec. 31, 2017

Valuation and Qualifying Accounts [Abstract]

Schedule II - Valuation And Qualifying Accounts

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, 2017
Valuation of accounts deducted from related assets:
Allowance for doubtful accounts	$	32.8	$	16.4	$	(3.7	)	$	(3.7	)	$	41.8
Allowance for deferred tax assets	445.6		25.0		(91.9		)	23.5			402.2
Total	$	478.4	$	41.4	$	(95.6	)	$	19.8		$	444.0



	Balance as of Beginning of Period		Additions		Retirements			Other Changes			Balance as of End of Period
For the year ended December 31, 2016
Valuation of accounts deducted from related assets:
Allowance for doubtful accounts	$	34.4	$	12.0	$	(12.7	)	$	(0.9	)	$	32.8
Allowance for deferred tax assets	495.7		8.6		(53.6		)	(5.1		)	445.6
Total	$	530.1	$	20.6	$	(66.3	)	$	(6.0	)	$	478.4



	Balance as of Beginning of Period		Additions		Retirements			Other Changes			Balance as of End of Period
For the year ended December 31, 2015
Valuation of accounts deducted from related assets:
Allowance for doubtful accounts	$	27.5	$	14.1	$	(4.5	)	$	(2.7	)	$	34.4
Allowance for deferred tax assets	508.5		51.9		(25.9		)	(38.8		)	495.7
Total	$	536.0	$	66.0	$	(30.4	)	$	(41.5	)	$	530.1

Summary of Significant Accounting Policies (Policies)

12 Months Ended

Dec. 31, 2017

Accounting Policies [Abstract]

Consolidation

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

Inventories

Pre-Production Costs Related to Long-Term Supply Agreements

Property, Plant and Equipment



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

Impairment of Goodwill

Intangible 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, 2017, 2016 and 2015.

Impairment of Investments in Affiliates

Revenue Recognition and Sales Commitments

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

Shipping and handling costs are included in cost of sales in the consolidated statements of income.

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

Engineering and Development

Other Expense, Net

Income Taxes

Provisional Amounts

Foreign Currency Translation

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

Product Warranty

Product warranty reserves are recorded when liability is probable and related amounts are reasonably estimable.

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

Use of Estimates

Reclassifications

Certain amounts in prior years’ financial statements have been reclassified to conform to the presentation used in the year ended December 31, 2017.

Pension and Other Postretirement Benefit Plans

Comprehensive Income

Marketable Equity Securities

s of December 31, 2017 and 2016, marketable equity securities of $43.8 million and $30.2 million, respectively, for which the Company accounts for under the fair value option, are included in the accompany consolidated balance sheets. Accordingly, unrealized gains and losses arising from changes in the fair value of the marketable equity securities are recognized in the consolidated statement of income as a component of other expense, net. The fair value of the marketable equity securities is determined by reference to quoted market prices in active markets (Level 1 input based on the GAAP fair value hierarchy).

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.

New Accounting Pronouncements

The Company has considered the recent ASUs issued by the FASB summarized below, which could significantly impact its financial statements:



Standards Pending Adoption	Description	Effective Date	Anticipated Impact
ASU 2014-09, Revenue from Contracts with Customers	The standard replaces existing revenue recognition guidance and requires additional financial statement disclosures. The provisions of these updates may be applied through either a full retrospective or a modified retrospective approach.	January 1, 2018	The Company has drafted its accounting policy with respect to the standard based on a detailed review of its business and contracts. While the Company continues to assess all potential impacts of the standard, it does not currently expect that the adoption will have a material impact on its revenues, results of operations or financial position. As required by the standard, the Company expects to make additional disclosures related to the nature, amount, timing and uncertainty of revenue and cash flows arising from contracts with customers. The Company plans to adopt the standard effective January 1, 2018, using the modified retrospective method. The Company continues to evaluate the effect of the standard on its ongoing financial reporting.
ASU 2016-02, Leases	The standard requires that a lessee recognize on its balance sheet right-of-use assets and corresponding liabilities resulting from leasing transactions, as well as additional financial statement disclosures. Currently, GAAP only requires balance sheet recognition for leases classified as capital leases. The provisions of this update apply to substantially all leased assets, with certain permitted exceptions, and must be adopted using a modified retrospective approach.	January 1, 2019	The Company is currently evaluating the impact of this update. For additional information on the Company’s operating lease commitments, see Note 11, "Commitments and Contingencies."
ASU 2017-07, Improving the Presentation of Net Periodic Pension Cost and Net Periodic Postretirement Benefit Cost	The standard was issued to address the net presentation of the components of net benefit cost. The standard requires that service cost be presented in the same line item as other current employee compensation costs and that the remaining components of net benefit cost be presented in a separate line item outside of any subtotal for income from operations.	January 1, 2018	The update will result in the retrospective reclassification of the non-service cost components of net benefit cost from cost of sales and selling, general and administrative expenses to other (income) expense, net. There will be no impact on consolidated net income.



Standards Adopted	Description	Effective Date
ASU 2015-11, Simplifying the Measurement of Inventory	The standard requires the measurement of inventory at the lower of cost or net realizable value rather than at the lower of cost or market.	January 1, 2017
ASU 2016-05, Effects of Derivative Contract Novations on Existing Hedge Accounting Relationships and ASU 2016-06, Contingent Put and Call Options in Debt Instruments.	The standards provide clarification when there is a change in a counterparty to a derivative hedging instrument and the steps required when assessing the economic characteristics of embedded put or call options.	January 1, 2017
ASU 2016-07, Simplifying the Transition to Equity Method of Accounting	The standard eliminates the requirement to retroactively apply the equity method of accounting as a result of an increase in the level of ownership or degree of influence.	January 1, 2017
ASU 2016-17, Interests Held through Related Parties that Are under Common Control	The standard changes the evaluation of whether a reporting entity is the primary beneficiary of a variable interest entity in certain instances involving entities under common control.	January 1, 2017

The Company has considered the recently issued ASUs summarized below, none of which are expected to significantly impact its financial statements:



Standard	Description	Effective Date
ASU 2016-01, Recognition and Measurement of Financial Assets and Financial Liabilities	The standard requires equity investments and other ownership interests in unconsolidated entities (other than those accounted for using the equity method of accounting) to be measured at fair value through earnings. A practicability exception exists for equity investments without readily determinable fair values.	January 1, 2018
ASU 2016-15, Classification of Certain Cash Receipts and Cash Payments	The standard addresses the classification of cash flows related to various transactions, including debt prepayment and extinguishment costs, contingent consideration and proceeds from insurance claims.	January 1, 2018
ASU 2016-16, Income Taxes - Intra-Entity Transfers of Assets Other than Inventory	The standard requires the recognition of the income tax effects of intercompany sales and transfers (other than inventory) when the sales and transfers occur.	January 1, 2018
ASU 2016-18, Restricted Cash	The standard provides guidance on the presentation of restricted cash on the statement of cash flows.	January 1, 2018
ASU 2017-01, Clarifying the Definition of a Business	The standard provides a new framework to use when determining if a set of assets and activities is a business.	January 1, 2018
ASU 2017-05, Gains and Losses from the Derecognition of Nonfinancial Assets	The standard provides guidance for recognizing gains and losses on nonfinancial assets (including land, buildings and intangible assets) to noncustomers. Adoption must coincide with ASU 2014-09.	January 1, 2018
ASU 2017-09, Stock Compensation - Scope of Modification Accounting	The standard provides guidance intended to reduce diversity in practice when accounting for a modification to the terms and conditions of a share-based payment award.	January 1, 2018
ASU 2017-12, Targeted Improvements to Accounting for Hedging Activities	The standard contains changes intended to better portray the economic results of hedging activities, as well as targeted improvements to simplify hedge accounting. The Company has elected to early adopt the standard effective January 1, 2018.	January 1, 2019
ASU 2016-13, Measurement of Credit Losses on Financial Instruments	The standard changes the impairment model for most financial instruments to an "expected loss" model. The new model will generally result in earlier recognition of credit losses.	January 1, 2020
ASU 2017-04, Simplifying the Test for Goodwill Impairment	The standard simplifies the accounting for goodwill impairments and allows a goodwill impairment charge to be based on the amount of a reporting unit's carrying value in excess of its fair value. This eliminates the requirement to calculate the implied fair value of goodwill or what is known as "Step 2" under the current guidance.	January 1, 2020

Summary of Significant Accounting Policies (Tables)

12 Months Ended

Dec. 31, 2017

Accounting Policies [Abstract]

Summary of Inventories

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



December 31,	2017			2016
Raw materials	$	869.3		$	746.3
Work-in-process	120.8			106.4
Finished goods	324.8			262.3
Reserves	(109.2		)	(94.4		)
Inventories	$	1,205.7		$	1,020.6

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,	2017		2016
Current	$	248.1	$	185.9
Long-term	59.3		43.4
Recoverable customer E&D and tooling	$	307.4	$	229.3

Property, Plant and Equipment

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,	2017			2016
Land	$	118.8		$	101.7
Buildings and improvements	797.7			648.1
Machinery and equipment	3,077.4			2,459.6
Construction in progress	355.6			296.4
Total property, plant and equipment	4,349.5			3,505.8
Less – accumulated depreciation	(1,890.1		)	(1,486.5		)
Net property, plant and equipment	$	2,459.4		$	2,019.3

Summary of Changes in Carrying Amount of Goodwill

A summary of the changes in the carrying amount of goodwill for each of the periods in the two years ended December 31, 2017, is shown below (in millions):



	Seating			E-Systems		Total
Balance as of December 31, 2015	$	1,026.8		$	27.0	$	1,053.8
Acquisitions	72.0			2.6		74.6
Affiliate transaction	8.9			—		8.9
Foreign currency translation and other	(16.5		)	0.5		(16.0		)
Balance as of December 31, 2016	1,091.2			30.1		1,121.3
Acquisition	123.3			—		123.3
Affiliate transaction	—			94.4		94.4
Foreign currency translation and other	59.9			2.4		62.3
Balance as of December 31, 2017	$	1,274.4		$	126.9	$	1,401.3

Summary of Intangible Assets

A summary of intangible assets as of December 31, 2017 and 2016, is shown below (in millions):



	Gross Carrying Value		Accumulated Amortization			Net Carrying Value		Weighted Average Useful Life (years)
Technology	$	22.2	$	(9.3	)	$	12.9	8.6
Customer-based	544.6		(113.9		)	430.7		11.6
Other	1.4		(0.9		)	0.5		5.2
Balance as of December 31, 2017	$	568.2	$	(124.1	)	$	444.1	11.5



	Gross Carrying Value		Accumulated Amortization			Net Carrying Value		Weighted Average Useful Life (years)
Technology	$	24.6	$	(16.4	)	$	8.2	8.6
Customer-based	338.2		(68.3		)	269.9		7.4
Other	10.7		(1.7		)	9.0		5.8
Balance as of December 31, 2016	$	373.5	$	(86.4	)	$	287.1	7.5

Estimated Annual Intangible Asset 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
2018	$	51.4
2019	50.8
2020	49.1
2021	47.3
2022	46.3

Summary of Other Expense, Net

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



For the year ended December 31,	2017			2016			2015
Other expense	$	57.2		$	42.2		$	71.4
Other income	(61.3		)	(35.8		)	(2.8		)
Other (income) expense, net	$	(4.1	)	$	6.4		$	68.6

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

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



For the year ended December 31,	2017			2016		2015
Net income attributable to Lear	$	1,313.4		$	975.1	$	745.5
Less: Redeemable noncontrolling interest adjustment	(25.5		)	—		—
Net income available to Lear common stockholders	$	1,287.9		$	975.1	$	745.5

Average common shares outstanding	68,542,363			72,345,436		76,754,270
Dilutive effect of common stock equivalents	735,618			779,513		1,012,747
Average diluted shares outstanding	69,277,981			73,124,949		77,767,017

Basic net income per share available to Lear common stockholders	$	18.79		$	13.48	$	9.71

Diluted net income per share available to Lear common stockholders	$	18.59		$	13.33	$	9.59

Acquisitions (Tables)

12 Months Ended

Dec. 31, 2017

Business Combinations [Abstract]

Purchase Price and Related Allocation

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



Purchase price paid, net of cash acquired	$	148.5

Property, plant and equipment	$	10.5
Other assets purchased and liabilities assumed, net	6.5
Goodwill	78.5
Intangible assets	53.0
Purchase price allocation	$	148.5

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



Net purchase price	$	292.4

Property, plant and equipment	$	79.2
Other assets purchased and liabilities assumed, net	(31.5		)
Goodwill	123.3
Intangible assets	121.4
Preliminary purchase price allocation	$	292.4

A summary of the fair value of the assets acquired and liabilities assumed in conjunction with the transaction is shown below (in millions):



Property, plant and equipment	$	20.7
Other assets and liabilities assumed, net	42.1
Goodwill	7.2
Intangible assets	34.0
	$	104.0

A preliminary summary of the fair value of the assets acquired and liabilities assumed in conjunction with the transaction is shown below (in millions):



Property, plant and equipment	$	16.2
Other assets and liabilities assumed, net	42.4
Goodwill	94.4
Intangible assets	66.0
	$	219.0

Restructuring (Tables)

12 Months Ended

Dec. 31, 2017

Restructuring and Related Activities [Abstract]

Summary of Restructuring Activity

A summary of 2017 activity, excluding the pension benefit plan curtailment and settlement losses of $1.7 million, is shown below (in millions):



	Accrual as of		2017		Utilization						Accrual as of
	January 1, 2017		Charges		Cash			Non-cash			December 31, 2017
Employee termination benefits	$	69.4	$	62.9	$	(39.3	)	$	—		$	93.0
Asset impairments	—		1.3		—			(1.3		)	—
Contract termination costs	4.6		1.7		(1.3		)	—			5.0
Other related costs	—		5.0		(5.0		)	—			—
Total	$	74.0	$	70.9	$	(45.6	)	$	(1.3	)	$	98.0

A summary of 2015 activity, excluding the pension benefit plan curtailment loss of $7.7 million, is shown below (in millions):



	Accrual as of		2015		Utilization						Accrual as of
	January 1, 2015		Charges		Cash			Non-cash			December 31, 2015
Employee termination benefits	$	45.1	$	70.0	$	(48.6	)	$	—		$	66.5
Asset impairments	—		3.9		—			(3.9		)	—
Contract termination costs	5.1		1.7		(1.5		)	—			5.3
Other related costs	—		5.5		(3.5		)	(2.0		)	—
Total	$	50.2	$	81.1	$	(53.6	)	$	(5.9	)	$	71.8

A summary of 2016 activity is shown below (in millions):



	Accrual as of		2016		Utilization						Accrual as of
	January 1, 2016		Charges		Cash			Non-cash			December 31, 2016
Employee termination benefits	$	66.5	$	54.1	$	(51.2	)	$	—		$	69.4
Asset impairments	—		4.7		—			(4.7		)	—
Contract termination costs	5.3		0.1		(0.8		)	—			4.6
Other related costs	—		4.7		(4.7		)	—			—
Total	$	71.8	$	63.6	$	(56.7	)	$	(4.7	)	$	74.0

Investments in Affiliates and Other Related Party Transactions (Tables)

12 Months Ended

Dec. 31, 2017

Equity Method Investments and Joint Ventures [Abstract]

Beneficial Ownership, Summarized Financial Information, and Amounts Recorded in Consolidated Balance Sheet for Affiliates

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



December 31,	2017	2016	2015
Beijing BHAP Lear Automotive Systems 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
eLumigen, LLC	46	46	30
Beijing Lear Dymos Automotive Systems Co., Ltd. (China)	40	40	40
Dymos Lear Automotive India Private Limited (India)	35	35	35
RevoLaze, LLC	20	20	20
HB Polymer Company, LLC	10	10	10
Shanghai Lear STEC Automotive Parts Co., Ltd. (China)	—	55	55
Beijing BAI Lear Automotive Systems Co., Ltd. (China)	—	—	50



December 31,	2017		2016
Balance sheet data:
Current assets	$	961.4	$	1,011.0
Non-current assets	203.0		197.3
Current liabilities	813.0		850.5
Non-current liabilities	26.1		26.6



For the year ended December 31,	2017		2016		2015
Income statement data:
Net sales	$	2,000.4	$	2,186.4	$	2,087.8
Gross profit	172.8		200.6		155.5
Income before provision for income taxes	169.6		195.3		127.4
Net income attributable to affiliates	117.8		155.4		96.0

A summary of amounts recorded in the Company's consolidated balance sheets related to its affiliates is shown below (in millions):



December 31,	2017		2016
Aggregate investment in affiliates	$	146.5	$	153.5
Receivables due from affiliates (including notes and advances)	140.7		121.8
Payables due to affiliates	0.2		4.3

Summary of Transaction with Affiliates and Other Related Parties

A summary of transactions with affiliates accounted for under the equity method and other related parties is shown below (in millions):



For the year ended December 31,	2017		2016		2015
Sales to affiliates	$	499.9	$	147.0	$	198.5
Purchases from affiliates	9.5		17.8		26.3
Management and other fees for services provided to affiliates	26.6		25.3		36.8
Dividends received from affiliates	33.0		35.6		54.1

Summary of Fair Value of Assets Acquired and Liabilities Assumed

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



Purchase price paid, net of cash acquired	$	148.5

Property, plant and equipment	$	10.5
Other assets purchased and liabilities assumed, net	6.5
Goodwill	78.5
Intangible assets	53.0
Purchase price allocation	$	148.5

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



Net purchase price	$	292.4

Property, plant and equipment	$	79.2
Other assets purchased and liabilities assumed, net	(31.5		)
Goodwill	123.3
Intangible assets	121.4
Preliminary purchase price allocation	$	292.4

A summary of the fair value of the assets acquired and liabilities assumed in conjunction with the transaction is shown below (in millions):



Property, plant and equipment	$	20.7
Other assets and liabilities assumed, net	42.1
Goodwill	7.2
Intangible assets	34.0
	$	104.0

A preliminary summary of the fair value of the assets acquired and liabilities assumed in conjunction with the transaction is shown below (in millions):



Property, plant and equipment	$	16.2
Other assets and liabilities assumed, net	42.4
Goodwill	94.4
Intangible assets	66.0
	$	219.0

Debt (Tables)

12 Months Ended

Dec. 31, 2017

Debt Disclosure [Abstract]

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

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



December 31,	2017									2016
Debt Instrument	Long-Term Debt		Debt Issuance Costs ⁽²⁾			Long-Term Debt, Net			Weighted Average Interest Rate	Long-Term Debt		Debt Issuance Costs ⁽²⁾			Long-Term Debt, Net			Weighted Average Interest Rate
Credit Agreement — Term Loan Facility	$	248.4	$	(1.8	)	$	246.6		3.000%	$	468.7	$	(1.6	)	$	467.1		2.105%
4.75% Senior Notes due 2023 ("2023 Notes")	—		—			—			N/A	500.0		(4.8		)	495.2			4.75%
5.375% Senior Notes due 2024 ("2024 Notes")	325.0		(2.4		)	322.6			5.375%	325.0		(2.8		)	322.2			5.375%
5.25% Senior Notes due 2025 ("2025 Notes")	650.0		(5.8		)	644.2			5.25%	650.0		(6.6		)	643.4			5.25%
3.8% Senior Notes due 2027 ("2027 Notes") ⁽¹⁾	744.9		(5.9		)	739.0			3.885%	—		—			—			N/A
Other	8.1		—			8.1			N/A	5.7		—			5.7			N/A
	$	1,976.4	$	(15.9	)	1,960.5				$	1,949.4	$	(15.8	)	1,933.6
Less — Current portion						(9.0		)							(35.6		)
Long-term debt						$	1,951.5								$	1,898.0


(1)	Net of unamortized discount of $5.1 million


(2)	Unamortized portion

Senior Notes

The issuance, maturity and interest payable dates of the Company's senior unsecured 2024 Notes, 2025 Notes and 2027 Notes (collectively, the "Notes") are as shown below:



Note	Issuance Date	Maturity Date	Interest Payable Dates
2024 Notes	March 2014	March 15, 2024	March 15 and September 15
2025 Notes	November 2014	January 15, 2025	January 15 and July 15
2027 Notes	August 2017	September 15, 2027	March 15 and September 15

As of December 31, 2017, the ranges and rates are as follows (in percentages):



	Eurocurrency Rate						Base Rate
	Minimum		Maximum		Rate as of December 31, 2017		Minimum		Maximum		Rate as of December 31, 2017
Revolving Credit Agreement	1.00	%	1.60	%	1.30	%	0.00	%	0.60	%	0.30	%
Term Loan Facility	1.125	%	1.90	%	1.50	%	0.125	%	0.90	%	0.50	%

Schedule of Debt Redemption Rates

The Company may redeem the 2024 Notes, in whole or in part, on or after March 15, 2019, at the redemption prices set forth below, plus accrued and unpaid interest to the redemption date.



Twelve-Month Period Commencing March 15,	2024 Notes
2019	102.688%
2020	101.792%
2021	100.896%
2022 and thereafter	100.000%

The Company may redeem the 2025 Notes, in whole or in part, on or after January 15, 2020, at the redemption prices set forth below, plus accrued and unpaid interest to the redemption date.



Twelve-Month Period Commencing January 15,	2025 Notes
2020	102.625%
2021	101.750%
2022	100.875%
2023 and thereafter	100.000%

Schedule of Maturities of Long-term Debt

As of December 31, 2017, scheduled maturities related to the Credit Agreement — Term Loan Facility for the five succeeding years, as of the date of this Report, are shown below (in millions):



2018	$	6.3
2019	7.8
2020	14.0
2021	14.0
2022	206.3

- 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=84159872&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=75038535&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=64930739&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=84159872&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=84159872&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=64930785&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=64930785&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=84159872&loc=d3e21521-112644

+ Details

Income Taxes (Tables)

12 Months Ended

Dec. 31, 2017

Income Tax Disclosure [Abstract]

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

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



For the year ended December 31,	2017			2016		2015
Consolidated income before provision for income taxes and equity in net income of affiliates:
Domestic	$	449.5		$	457.3	$	344.7
Foreign	1,077.2			881.0		686.8
	$	1,526.7		$	1,338.3	$	1,031.5
Domestic (benefit) provision for income taxes:
Current provision	$	25.8		$	46.6	$	45.4
Deferred (benefit) provision	(46.1		)	99.2		55.0
Total domestic (benefit) provision	(20.3		)	145.8		100.4
Foreign provision for income taxes:
Current provision	253.0			220.0		191.5
Deferred (benefit) provision	(35.2		)	4.4		(6.4		)
Total foreign provision	217.8			224.4		185.1
Provision for income taxes	$	197.5		$	370.2	$	285.5

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

Summary of Components of Net Deferred Income Tax Asset

A summary of the components of the net deferred income tax asset is shown below (in millions):



December 31,	2017			2016
Deferred income tax assets:
Tax loss carryforwards	$	452.9		$	485.1
Tax credit carryforwards	341.0			187.9
Retirement benefit plans	58.2			89.4
Accrued liabilities	144.1			158.2
Self-insurance reserves	5.9			8.4
Current asset basis differences	37.4			44.6
Long-term asset basis differences	(88.1		)	(77.3		)
Deferred compensation	41.4			57.3
Recoverable customer engineering, development and tooling	3.6			(6.9		)
Undistributed earnings of foreign subsidiaries	(41.7		)	(62.4		)
Derivative instruments and hedging activities	3.3			20.1
Other	(0.4		)	0.6
	957.6			905.0
Valuation allowance	(402.2		)	(445.6		)
Net deferred income tax asset	$	555.4		$	459.4

Classification of Net Deferred Income Tax Asset

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



December 31,	2017			2016
Long-term deferred income tax assets	$	646.8		$	504.4
Long-term deferred income tax liabilities	(91.4		)	(45.0		)
Net deferred income tax asset	$	555.4		$	459.4

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,	2017			2016			2015
Balance at beginning of period	$	29.5		$	30.4		$	39.7
Additions based on tax positions related to current year	5.4			4.0			5.0
Reductions based on tax positions related to prior years	(0.3		)	(0.9		)	(0.2		)
Settlements	(0.8		)	—			(12.3		)
Statute expirations	(2.2		)	(2.9		)	(0.6		)
Foreign currency translation	1.6			(1.1		)	(1.2		)
Balance at end of period	$	33.2		$	29.5		$	30.4

Pension and Other Postretirement Benefit Plans (Tables)

12 Months Ended

Dec. 31, 2017

Retirement Benefits [Abstract]

Change in Benefit Obligation and Plan Assets

A reconciliation of the change in benefit obligation and the change in plan assets for the years ended December 31, 2017 and 2016, is shown below (in millions):



	Pension												Other Postretirement
	December 31, 2017						December 31, 2016						December 31, 2017						December 31, 2016
	U.S.			Foreign			U.S.			Foreign			U.S.			Foreign			U.S.			Foreign
Change in benefit obligation:
Benefit obligation at beginning of period	$	548.2		$	442.5		$	686.6		$	427.4		$	64.7		$	38.8		$	78.9		$	36.5
Service cost	5.0			7.3			5.6			6.5			0.1			0.5			0.2			0.5
Interest cost	21.8			15.0			29.8			15.8			2.4			1.5			3.2			1.6
Actuarial (gain) loss	8.6			11.7			3.5			27.4			(4.5		)	(0.7		)	(12.8		)	0.8
Benefits paid	(25.6		)	(23.6		)	(22.4		)	(29.1		)	(4.0		)	(1.6		)	(4.8		)	(1.9		)
Lump sum payout ⁽¹⁾	—			—			(154.9		)	—			—			—			—			—
Curtailment	—			0.8			—			—			(2.1		)	(0.2		)	—			—
Special termination benefits	—			—			—			—			—			0.1			—			0.3
Translation adjustment	—			36.9			—			(5.5		)	—			2.8			—			1.0
Benefit obligation at end of period	$	558.0		$	490.6		$	548.2		$	442.5		$	56.6		$	41.2		$	64.7		$	38.8



	Pension												Other Postretirement
	December 31, 2017						December 31, 2016						December 31, 2017						December 31, 2016
	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	$	412.6		$	367.1		$	522.1		$	368.2		$	—		$	—		$	—		$	—
Actual return on plan assets	49.1			28.2			30.2			21.1			—			—			—			—
Employer contributions	2.1			7.5			37.6			8.5			4.0			1.6			4.8			1.9
Benefits paid	(25.6		)	(23.6		)	(22.4		)	(29.1		)	(4.0		)	(1.6		)	(4.8		)	(1.9		)
Lump sum payout ⁽¹⁾	—			—			(154.9		)	—			—			—			—			—
Translation adjustment	—			27.2			—			(1.6		)	—			—			—			—
Fair value of plan assets at end of period	$	438.2		$	406.4		$	412.6		$	367.1		$	—		$	—		$	—		$	—

Funded status	$	(119.8	)	$	(84.2	)	$	(135.6	)	$	(75.4	)	$	(56.6	)	$	(41.2	)	$	(64.7	)	$	(38.8	)

Amounts Recognized in Consolidated Balance Sheet



	Pension												Other Postretirement
	December 31, 2017						December 31, 2016						December 31, 2017						December 31, 2016
	U.S.			Foreign			U.S.			Foreign			U.S.			Foreign			U.S.			Foreign
Amounts recognized in the consolidated balance sheet:
Other long-term assets	$	0.1		$	38.1		$	—		$	40.3		$	—		$	—		$	—		$	—
Accrued liabilities	(2.1		)	(2.9		)	(2.2		)	(2.7		)	(4.2		)	(1.5		)	(4.2		)	(1.5		)
Other long-term liabilities	(117.8		)	(119.4		)	(133.4		)	(113.0		)	(52.4		)	(39.7		)	(60.5		)	(37.3		)


(1)	See Lump-Sum Payout below for further discussion

Pension Plans with Accumulated Benefit Obligations in Excess of Plan Assets



December 31,	2017		2016
Projected benefit obligation	$	768.1	$	747.3
Accumulated benefit obligation	754.1		730.4
Fair value of plan assets	525.7		496.0

Amounts Recognized in Other Comprehensive Income (Loss)

Pretax amounts recognized in other comprehensive income (loss) for the years ended December 31, 2017 and 2016, are shown below (in millions):



	Pension											Other Postretirement
	December 31, 2017					December 31, 2016						December 31, 2017						December 31, 2016
	U.S.		Foreign			U.S.			Foreign			U.S.			Foreign			U.S.			Foreign
Actuarial gains (losses) recognized:
Reclassification adjustments	$	2.6	$	5.1		$	2.7		$	3.1		$	(2.6	)	$	0.3		$	(1.3	)	$	0.2
Actuarial gain (loss) arising during the period	11.4		(6.0		)	(10.1		)	(30.0		)	4.5			0.7			12.8			(0.8		)
Effect of curtailment	—		—			—			—			2.1			0.2			—			—
Effect of settlement	0.2		0.8			33.2			0.4			—			—			—			—
Prior service credit recognized:
Reclassification adjustments	—		—			—			—			—			(0.4		)	—			(0.3		)
Translation adjustment	—		(8.2		)	—			(1.0		)	—			(0.4		)	—			(0.1		)
	$	14.2	$	(8.3	)	$	25.8		$	(27.5	)	$	4.0		$	0.4		$	11.5		$	(1.0	)

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 (credit) as of December 31, 2017 and 2016, are shown below (in millions):



	Pension												Other Postretirement
	December 31, 2017						December 31, 2016						December 31, 2017					December 31, 2016
	U.S.			Foreign			U.S.			Foreign			U.S.		Foreign			U.S.		Foreign
Net unrecognized actuarial gain (loss)	$	(95.9	)	$	(109.2	)	$	(110.1	)	$	(100.9	)	$	27.0	$	(5.4	)	$	25.1	$	(6.1	)
Prior service credit	—			—			—			—			2.1		0.6			—		0.9
	$	(95.9	)	$	(109.2	)	$	(110.1	)	$	(100.9	)	$	29.1	$	(4.8	)	$	25.1	$	(5.2	)

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)	$	(2.1	)	$	(6.0	)	$	2.2	$	(0.1	)
Prior service credit	—			—			0.2		0.3
	$	(2.1	)	$	(6.0	)	$	2.4	$	0.2

Components of Net Periodic Benefit Cost (Credit)

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



	Year Ended December 31,
	2017						2016						2015
Pension	U.S.			Foreign			U.S.			Foreign			U.S.			Foreign
Service cost	$	5.0		$	7.3		$	5.6		$	6.5		$	4.7		$	8.4
Interest cost	21.8			15.0			29.8			15.8			28.7			16.2
Expected return on plan assets	(28.9		)	(22.9		)	(38.1		)	(23.2		)	(39.4		)	(25.7		)
Amortization of actuarial loss	2.6			5.1			2.7			3.1			2.6			4.1
Curtailment loss	—			0.9			—			—			—			7.7
Settlement loss	0.2			0.8			34.4			0.4			0.2			—
Net periodic benefit cost (credit)	$	0.7		$	6.2		$	34.4		$	2.6		$	(3.2	)	$	10.7

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



	Year Ended December 31,
	2017						2016						2015
Other Postretirement	U.S.			Foreign			U.S.			Foreign			U.S.			Foreign
Service cost	$	0.1		$	0.5		$	0.2		$	0.5		$	0.2		$	0.7
Interest cost	2.4			1.5			3.2			1.6			3.1			1.7
Amortization of actuarial (gain) loss	(2.6		)	0.3			(1.3		)	0.2			(1.2		)	0.5
Amortization of prior service credit	—			(0.4		)	—			(0.3		)	—			(0.4		)
Special termination benefits	—			0.1			—			0.3			—			0.8
Net periodic benefit cost (credit)	$	(0.1	)	$	2.0		$	2.1		$	2.3		$	2.1		$	3.3

Weighted Average Actuarial Assumptions Used

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



	Pension		Other Postretirement
December 31,	2017	2016	2017	2016
Discount rate:
Domestic plans	3.6%	4.1%	3.5%	3.9%
Foreign plans	3.1%	3.3%	3.5%	3.9%
Rate of compensation increase:
Foreign plans	3.3%	3.3%	N/A	N/A

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



For the year ended December 31,	2017		2016		2015
Pension
Discount rate:
Domestic plans	4.1	%	4.4	%	4.1	%
Foreign plans	3.3	%	3.8	%	3.6	%
Expected return on plan assets:
Domestic plans	7.3	%	7.5	%	7.8	%
Foreign plans	6.3	%	6.3	%	6.5	%
Rate of compensation increase:
Foreign plans	3.3	%	3.3	%	3.1	%
Other postretirement
Discount rate:
Domestic plans	3.9	%	4.2	%	3.9	%
Foreign plans	3.9	%	4.2	%	4.0	%

Sensitivity to Change in the Health Care Cost Trend Rates

The sensitivity to a 100 basis point ("bp") change in the assumed healthcare cost trend rates is shown below (in millions):



	Postretirement Benefit Obligation			Net Periodic Postretirement Cost
100 bp increase in healthcare cost trend rates	$	13.9		$	0.8
100 bp decrease in healthcare cost trend rates	$	(11.3	)	$	(0.6	)

Assumed Health Care Cost Trend Rates

The assumed healthcare cost trend rates used to measure the postretirement benefit obligation as of December 31, 2017, are shown below:



	U.S. Plans	Foreign Plans
Initial healthcare cost trend rate	6.5%	5.4%
Ultimate healthcare cost trend rate	4.5%	4.5%
Year ultimate healthcare cost trend rate achieved	2021	2031

Pension Plan Assets By Asset Category and Fair Value Hierarchy



	December 31, 2017
	Total		Level 1		Level 2		Level 3		Valuation Technique
U.S. Plans:
Equity securities -
Mutual funds	$	149.6	$	149.6	$	—	$	—	Market
Common stock	80.5		54.9		25.6		—		Market
Fixed income -
Mutual funds	101.6		101.6		—		—		Market
Corporate bonds	24.8		—		24.8		—		Market
Government obligations	23.5		—		23.5		—		Market
Preferred stock	1.5		1.0		0.5		—		Market
Cash and short-term investments	6.4		1.6		4.8		—		Market
Assets at fair value	387.9		$	308.7	$	79.2	$	—
Investments measured at net asset value -
Alternative investments	50.3
Assets at fair value	$	438.2
Foreign Plans:
Equity securities -
Equity funds	$	163.3	$	—	$	163.3	$	—	Market
Common stock	71.6		71.6		—		—		Market
Fixed income -
Fixed income funds	30.9		—		30.9		—		Market
Corporate bonds	37.0		—		37.0		—		Market
Government obligations	58.8		—		58.8		—		Market
Cash and short-term investments	9.0		3.4		5.6		—		Market
Assets at fair value	370.6		$	75.0	$	295.6	$	—
Investments measured at net asset value -
Alternative investments	35.8
Assets at fair value	$	406.4



	December 31, 2016
	Total		Level 1		Level 2		Level 3		Valuation Technique
U.S. Plans:
Equity securities -
Mutual funds	$	137.7	$	137.7	$	—	$	—	Market
Common stock	77.5		51.1		26.4		—		Market
Fixed income -
Mutual funds	86.5		86.5		—		—		Market
Corporate bonds	18.1		—		18.1		—		Market
Government obligations	29.9		—		29.9		—		Market
Preferred stock	1.4		0.9		0.5		—		Market
Cash and short-term investments	8.4		0.9		7.5		—		Market
Assets at fair value	359.5		$	277.1	$	82.4	$	—
Investments measured at net asset value -
Alternative investments	53.1
Assets at fair value	$	412.6
Foreign Plans:
Equity securities -
Equity funds	$	132.6	$	—	$	132.6	$	—	Market
Common stock	73.2		73.2		—		—		Market
Fixed income -
Fixed income funds	31.2		—		31.2		—		Market
Corporate bonds	37.1		—		37.1		—		Market
Government obligations	53.8		—		53.8		—		Market
Cash	6.0		3.2		2.8		—		Market
Assets at fair value	333.9		$	76.4	$	257.5	$	—
Investments measured at net asset value -
Alternative investments	33.2
Assets at fair value	$	367.1

Expected Benefit Payments

As of December 31, 2017, the Company’s estimate of expected benefit payments 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
2018	$	23.9	$	18.9	$	4.3	$	1.5
2019	25.4		18.7		4.3		1.5
2020	26.2		19.5		4.2		1.6
2021	26.9		19.9		4.2		1.7
2022	28.3		21.7		4.0		1.7
Five years thereafter	146.0		116.9		18.5		9.8

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,

2017

Certification

December 31,

2016

Certification

FIP/RP

Pending or

Implemented

Surcharge

Year Ended December 31, 2017

Year Ended December 31, 2016

Year Ended December 31, 2015

516099782-001

Green

Red

Yes

0.6

0.5

13-6130178

Red

Yes

0.4

0.3

Capital Stock, Accumulated Other Comprehensive Loss and Equity (Tables)

12 Months Ended

Dec. 31, 2017

Equity [Abstract]

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

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



For the year ended December 31,	2017			2016			2015
Defined benefit plans:
Balance at beginning of year	$	(192.8	)	$	(194.6	)	$	(219.2	)
Reclassification adjustments (net of tax expense of $1.1 million in 2017, $12.1 million in 2016 and $1.4 million in 2015)	4.9			25.9			4.2
Other comprehensive income (loss) recognized during the period (net of tax benefit (expense) of ($0.4) million in 2017, $5.0 million in 2016 and ($6.9) million in 2015)	3.9			(24.1		)	20.4
Balance at end of year	$	(184.0	)	$	(192.8	)	$	(194.6	)
Derivative instruments and hedging activities:
Balance at beginning of year	$	(45.1	)	$	(38.7	)	$	(33.2	)
Reclassification adjustments (net of tax expense of $3.1 million in 2017, $28.8 million in 2016 and $14.9 million in 2015)	6.4			57.9			23.7
Other comprehensive income (loss) recognized during the period (net of tax benefit (expense) of ($12.8) million in 2017, $32.7 million in 2016 and $18.4 million in 2015)	15.8			(64.3		)	(29.2		)
Balance at end of year	$	(22.9	)	$	(45.1	)	$	(38.7	)
Cumulative translation adjustments:
Balance at beginning of year	$	(597.7	)	$	(496.8	)	$	(249.6	)
Other comprehensive income (loss) recognized during the period (net of tax benefit of $— million in 2017, $1.1 million in 2016 and $6.0 million in 2015)	291.2			(100.9		)	(247.2		)
Balance at end of year	$	(306.5	)	$	(597.7	)	$	(496.8	)

Stock-Based Compensation (Tables)

12 Months Ended

Dec. 31, 2017

Disclosure of Compensation Related Costs, Share-based Payments [Abstract]

Restricted Stock Unit and Performance Share Transactions

A summary of restricted stock unit and performance share transactions for the year ended December 31, 2017, is shown below:



	Restricted Stock Units		Weighted Average Grant Date Fair Value	Performance Shares		Weighted Average Grant Date Fair Value
Outstanding as of December 31, 2016	623,142		$92.54	1,455,054		$94.19
Granted	153,675		$142.14	389,384		$132.94
Distributed (vested)	(194,373	)		(571,254	)
Cancelled	(10,231	)		(73,614	)
Outstanding as of December 31, 2017 ⁽¹⁾	572,213		$109.31	1,199,570		$115.33

Vested or expected to vest as of December 31, 2017	572,213			1,150,611


(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, 2017

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, 2017, is shown below (in millions):



Balance as of January 1, 2016	$	33.0
Expense, net, including changes in estimates	27.3
Settlements	(10.4		)
Foreign currency translation and other	(0.8		)
Balance as of December 31, 2016	49.1
Expense, net, including changes in estimates	13.3
Settlements	(19.6		)
Foreign currency translation and other	3.7
Balance as of December 31, 2017	$	46.5

Summary of Leases Commitments

A summary of lease commitments as of December 31, 2017, under non-cancelable operating leases with terms exceeding one year is shown below (in millions):



2018	$	103.1
2019	90.4
2020	77.0
2021	59.7
2022	48.9
Thereafter	169.7
Total	$	548.8

Segment Reporting (Tables)

12 Months Ended

Dec. 31, 2017

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, 2017
	Seating		E-Systems		Other			Consolidated
Revenues from external customers	$	15,873.0	$	4,594.0	$	—		$	20,467.0
Segment earnings ⁽¹⁾	1,250.8		641.6		(284.1		)	1,608.3
Depreciation and amortization	289.5		123.4		14.8			427.7
Capital expenditures	398.3		176.3		19.9			594.5
Total assets	7,303.4		2,268.0		2,374.5			11,945.9



	Year Ended December 31, 2016
	Seating		E-Systems		Other			Consolidated
Revenues from external customers	$	14,356.7	$	4,200.9	$	—		$	18,557.6
Segment earnings ⁽¹⁾	1,136.0		591.3		(300.1		)	1,427.2
Depreciation and amortization	258.1		107.6		12.5			378.2
Capital expenditures	341.6		162.4		24.3			528.3
Total assets	6,199.2		1,675.9		2,025.5			9,900.6



	Year Ended December 31, 2015
	Seating		E-Systems		Other			Consolidated
Revenues from external customers	$	14,098.5	$	4,112.9	$	—		$	18,211.4
Segment earnings ⁽¹⁾	907.0		554.4		(274.6		)	1,186.8
Depreciation and amortization	239.3		99.3		9.2			347.8
Capital expenditures	317.2		134.4		34.2			485.8


(1)	For a definition of segment earnings, see Note 2, "Summary of Significant Accounting Policies — Segment Reporting."

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

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



For the year ended December 31,	2017			2016			2015
Segment earnings	$	1,892.4		$	1,727.3		$	1,461.4
Corporate and regional headquarters and elimination of intercompany activity ("Other")	(284.1		)	(300.1		)	(274.6		)
Consolidated income before interest, other expense, provision for income taxes and equity in net income of affiliates	1,608.3			1,427.2			1,186.8
Interest expense	85.7			82.5			86.7
Other (income) expense, net	(4.1		)	6.4			68.6
Consolidated income before provision for income taxes and equity in net income of affiliates	$	1,526.7		$	1,338.3		$	1,031.5

Revenues From External Customers and Tangible Long-lived Assets by Geographic Area

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,	2017		2016		2015
Revenues from external customers
United States	$	3,955.1	$	4,186.0	$	4,252.3
Mexico	3,170.9		2,684.4		2,777.3
China	2,519.3		2,277.6		2,141.9
Germany	2,139.4		2,076.0		1,987.3
Other countries	8,682.3		7,333.6		7,052.6
Total	$	20,467.0	$	18,557.6	$	18,211.4



December 31,	2017		2016
Tangible long-lived assets:
United States	$	385.4	$	361.2
Mexico	549.0		466.5
China	307.3		253.5
Germany	182.4		147.5
Other countries	1,035.3		790.6
Total	$	2,459.4	$	2,019.3

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,	2017	2016	2015
Ford	18.3%	21.0%	22.5%
General Motors	18.0%	20.9%	20.0%
BMW	8.1%	10.1%	10.5%

Financial Instruments (Tables)

12 Months Ended

Dec. 31, 2017

Investments, All Other Investments [Abstract]

Estimated Aggregate Fair Value of Debt Instruments

The estimated fair value, as well as the carrying value, of the Company's debt instruments are shown below (in millions):



December 31	2017		2016
Estimated aggregate fair value⁽¹⁾	$	2,033.5	$	2,004.8
Aggregate carrying value ^{(1) (2)}	1,973.4		1,943.7


(1)	Credit agreement and senior notes (excludes "other" debt)


(2)	Carrying value excludes the impact of unamortized original issue discount and debt issuance costs

Notional Amount and Estimated Fair Value of Foreign Currency Derivative Contracts and Related Classification



December 31,	2017			2016
Fair value of foreign currency contracts designated as cash flow hedges:
Other current assets	$	16.9		$	11.2
Other long-term assets	1.3			0.5
Other current liabilities	(28.4		)	(58.3		)
Other long-term liabilities	(8.0		)	(9.9		)
	(18.2		)	(56.5		)

Notional amount	$	1,538.5		$	1,275.0
Outstanding maturities in months, not to exceed	24			24
Fair value of foreign currency contracts not designated as hedging instruments:
Other current assets	1.8			5.9
Other current liabilities	(6.4		)	(3.8		)
	(4.6		)	2.1

Notional amount	$	681.1		$	681.2
Outstanding maturities in months, not to exceed	12			12

Total fair value	$	(22.8	)	$	(54.4	)
Total notional amount	$	2,219.6		$	1,956.2

Pretax Amounts Related to Foreign Currency Derivative Contracts



For the year ended December 31,	2017		2016			2015
Gains (losses) recognized in accumulated other comprehensive loss:	$	28.8	$	(96.8	)	$	(47.3	)

(Gains) losses reclassified from accumulated other comprehensive loss to:
Net sales	2.1		4.8			(3.7		)
Cost of sales	7.4		81.9			42.3
	9.5		86.7			38.6
Comprehensive income (loss)	$	38.3	$	(10.1	)	$	(8.7	)

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



	December 31, 2017
	Frequency	Asset (Liability)			Valuation Technique	Level 1		Level 2			Level 3
Foreign currency derivative contracts, net	Recurring	$	(22.8	)	Market / Income	$	—	$	(22.8	)	$	—
Marketable equity securities	Recurring	43.8			Market	43.8		—			—



	December 31, 2016
	Frequency	Asset (Liability)			Valuation Technique	Level 1		Level 2			Level 3
Foreign currency derivative contracts, net	Recurring	$	(54.4	)	Market / Income	$	—	$	(54.4	)	$	—
Marketable equity securities	Recurring	30.2			Market	30.2		—			—

- Definition

Tabular disclosure of pertinent information about a derivative or group of derivatives on a disaggregated basis, such as for individual instruments, or small groups of similar instruments. May include a combination of the type of instrument, risks being hedged, notional amount, hedge designation, related hedged item, inception date, maturity date, or other relevant item.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 815
-SubTopic 10
-Section 50
-Paragraph 5
-URI http://asc.fasb.org/extlink&oid=84234895&loc=d3e41641-113959

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 815
-SubTopic 10
-Section 50
-Paragraph 4B
-URI http://asc.fasb.org/extlink&oid=84234895&loc=SL5624163-113959

Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 815
-SubTopic 10
-Section 50
-Paragraph 8
-URI http://asc.fasb.org/extlink&oid=84234895&loc=d3e41678-113959

Reference 4: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 815
-SubTopic 10
-Section 50
-Paragraph 4
-URI http://asc.fasb.org/extlink&oid=84234895&loc=d3e41638-113959

Reference 5: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 815
-SubTopic 10
-Section 50
-Paragraph 1B
-URI http://asc.fasb.org/extlink&oid=84234895&loc=SL5580258-113959

Reference 6: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 815
-SubTopic 10
-Section 50
-Paragraph 1A
-URI http://asc.fasb.org/extlink&oid=84234895&loc=SL5579245-113959

Reference 7: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 815
-SubTopic 10
-Section 50
-Paragraph 4C
-URI http://asc.fasb.org/extlink&oid=84234895&loc=SL5624171-113959

Reference 8: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 815
-SubTopic 10
-Section 50
-Paragraph 1
-URI http://asc.fasb.org/extlink&oid=84234895&loc=SL5579240-113959

Reference 9: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 815
-SubTopic 10
-Section 50
-Paragraph 2
-URI http://asc.fasb.org/extlink&oid=84234895&loc=d3e41620-113959

Reference 10: 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.(n)(2))
-URI http://asc.fasb.org/extlink&oid=26873400&loc=d3e23780-122690

+ Details

Quarterly Financial Data (unaudited) (Tables)

12 Months Ended

Dec. 31, 2017

Quarterly Financial Information Disclosure [Abstract]

Quarterly Financial Data

(In millions, except per share data)



	Thirteen Weeks Ended
	April 1, 2017		July 1, 2017		September 30, 2017		December 31, 2017
Net sales	$	4,998.5	$	5,123.2	$	4,981.5	$	5,363.8
Gross profit	582.5		577.8		555.9		574.9
Consolidated net income	318.5		327.0		315.0		420.4
Net income attributable to Lear	305.8		311.9		295.2		400.5
Basic net income per share attributable to Lear	4.39		4.53		4.00		5.89
Diluted net income per share attributable to Lear	4.35		4.49		3.96		5.80



	Thirteen Weeks Ended
	April 2, 2016		July 2, 2016		October 1, 2016		December 31, 2016
Net sales	$	4,662.9	$	4,724.8	$	4,526.4	$	4,643.5
Gross profit	535.7		540.4		513.9		512.1
Consolidated net income	262.5		294.5		235.0		248.5
Net income attributable to Lear	248.4		282.4		214.4		229.9
Basic net income per share attributable to Lear	3.33		3.85		3.01		3.28
Diluted net income per share attributable to Lear	3.29		3.82		2.98		3.24

Accounting Pronouncements (Tables)

12 Months Ended

Dec. 31, 2017

Accounting Changes and Error Corrections [Abstract]

Schedule of Recent Accounting Standards Updates

The Company has considered the recent ASUs issued by the FASB summarized below, which could significantly impact its financial statements:



Standards Pending Adoption	Description	Effective Date	Anticipated Impact
ASU 2014-09, Revenue from Contracts with Customers	The standard replaces existing revenue recognition guidance and requires additional financial statement disclosures. The provisions of these updates may be applied through either a full retrospective or a modified retrospective approach.	January 1, 2018	The Company has drafted its accounting policy with respect to the standard based on a detailed review of its business and contracts. While the Company continues to assess all potential impacts of the standard, it does not currently expect that the adoption will have a material impact on its revenues, results of operations or financial position. As required by the standard, the Company expects to make additional disclosures related to the nature, amount, timing and uncertainty of revenue and cash flows arising from contracts with customers. The Company plans to adopt the standard effective January 1, 2018, using the modified retrospective method. The Company continues to evaluate the effect of the standard on its ongoing financial reporting.
ASU 2016-02, Leases	The standard requires that a lessee recognize on its balance sheet right-of-use assets and corresponding liabilities resulting from leasing transactions, as well as additional financial statement disclosures. Currently, GAAP only requires balance sheet recognition for leases classified as capital leases. The provisions of this update apply to substantially all leased assets, with certain permitted exceptions, and must be adopted using a modified retrospective approach.	January 1, 2019	The Company is currently evaluating the impact of this update. For additional information on the Company’s operating lease commitments, see Note 11, "Commitments and Contingencies."
ASU 2017-07, Improving the Presentation of Net Periodic Pension Cost and Net Periodic Postretirement Benefit Cost	The standard was issued to address the net presentation of the components of net benefit cost. The standard requires that service cost be presented in the same line item as other current employee compensation costs and that the remaining components of net benefit cost be presented in a separate line item outside of any subtotal for income from operations.	January 1, 2018	The update will result in the retrospective reclassification of the non-service cost components of net benefit cost from cost of sales and selling, general and administrative expenses to other (income) expense, net. There will be no impact on consolidated net income.



Standards Adopted	Description	Effective Date
ASU 2015-11, Simplifying the Measurement of Inventory	The standard requires the measurement of inventory at the lower of cost or net realizable value rather than at the lower of cost or market.	January 1, 2017
ASU 2016-05, Effects of Derivative Contract Novations on Existing Hedge Accounting Relationships and ASU 2016-06, Contingent Put and Call Options in Debt Instruments.	The standards provide clarification when there is a change in a counterparty to a derivative hedging instrument and the steps required when assessing the economic characteristics of embedded put or call options.	January 1, 2017
ASU 2016-07, Simplifying the Transition to Equity Method of Accounting	The standard eliminates the requirement to retroactively apply the equity method of accounting as a result of an increase in the level of ownership or degree of influence.	January 1, 2017
ASU 2016-17, Interests Held through Related Parties that Are under Common Control	The standard changes the evaluation of whether a reporting entity is the primary beneficiary of a variable interest entity in certain instances involving entities under common control.	January 1, 2017

The Company has considered the recently issued ASUs summarized below, none of which are expected to significantly impact its financial statements:



Standard	Description	Effective Date
ASU 2016-01, Recognition and Measurement of Financial Assets and Financial Liabilities	The standard requires equity investments and other ownership interests in unconsolidated entities (other than those accounted for using the equity method of accounting) to be measured at fair value through earnings. A practicability exception exists for equity investments without readily determinable fair values.	January 1, 2018
ASU 2016-15, Classification of Certain Cash Receipts and Cash Payments	The standard addresses the classification of cash flows related to various transactions, including debt prepayment and extinguishment costs, contingent consideration and proceeds from insurance claims.	January 1, 2018
ASU 2016-16, Income Taxes - Intra-Entity Transfers of Assets Other than Inventory	The standard requires the recognition of the income tax effects of intercompany sales and transfers (other than inventory) when the sales and transfers occur.	January 1, 2018
ASU 2016-18, Restricted Cash	The standard provides guidance on the presentation of restricted cash on the statement of cash flows.	January 1, 2018
ASU 2017-01, Clarifying the Definition of a Business	The standard provides a new framework to use when determining if a set of assets and activities is a business.	January 1, 2018
ASU 2017-05, Gains and Losses from the Derecognition of Nonfinancial Assets	The standard provides guidance for recognizing gains and losses on nonfinancial assets (including land, buildings and intangible assets) to noncustomers. Adoption must coincide with ASU 2014-09.	January 1, 2018
ASU 2017-09, Stock Compensation - Scope of Modification Accounting	The standard provides guidance intended to reduce diversity in practice when accounting for a modification to the terms and conditions of a share-based payment award.	January 1, 2018
ASU 2017-12, Targeted Improvements to Accounting for Hedging Activities	The standard contains changes intended to better portray the economic results of hedging activities, as well as targeted improvements to simplify hedge accounting. The Company has elected to early adopt the standard effective January 1, 2018.	January 1, 2019
ASU 2016-13, Measurement of Credit Losses on Financial Instruments	The standard changes the impairment model for most financial instruments to an "expected loss" model. The new model will generally result in earlier recognition of credit losses.	January 1, 2020
ASU 2017-04, Simplifying the Test for Goodwill Impairment	The standard simplifies the accounting for goodwill impairments and allows a goodwill impairment charge to be based on the amount of a reporting unit's carrying value in excess of its fair value. This eliminates the requirement to calculate the implied fair value of goodwill or what is known as "Step 2" under the current guidance.	January 1, 2020

Summary of Significant Accounting Policies - Additional information (Detail) $ in Millions	12 Months Ended
	Dec. 31, 2017 USD ($) reportable_operating_segment	Dec. 31, 2016 USD ($)	Dec. 31, 2015 USD ($)
Significant Accounting Policies [Line Items]
Allowance for doubtful accounts	$ 41.8	$ 32.8
Inventory reserves	109.2	94.4
Capitalized pre-production E&D costs	257.4	179.3
Capitalized pre-production tooling costs related to customer-owned tools	115.4	96.0
Cash collected related to E&D and tooling costs	311.1	264.6
Depreciation expense	380.1	325.2	$ 295.3
Capital expenditures recorded in accounts payable	119.7	117.8	91.6
Intangible assets fully amortized	17.0
Restructuring charges	70.9	63.6	81.1
Fixed asset impairment charges	2.1	0.7	1.8
Engineering and development costs	147.9	143.7	126.8
Foreign currency transaction gain (loss)	$ (5.1)	(7.6)	(28.5)
Number of reportable operating segments \| reportable_operating_segment	2
Asset impairments
Significant Accounting Policies [Line Items]
Restructuring charges	$ 1.3	$ 4.7	$ 3.9

Summary of Significant Accounting Policies - Summary of Inventories (Detail) - USD ($) $ in Millions	Dec. 31, 2017	Dec. 31, 2016
Accounting Policies [Abstract]
Raw materials	$ 869.3	$ 746.3
Work-in-process	120.8	106.4
Finished goods	324.8	262.3
Reserves	(109.2)	(94.4)
Inventories	$ 1,205.7	$ 1,020.6

Summary of Significant Accounting Policies - Classification of Recoverable Customer Engineering, Development and Tooling Costs related to Long-Term Supply Agreements (Detail) - USD ($) $ in Millions	Dec. 31, 2017	Dec. 31, 2016
Pre Production Costs Related to Long Term Supply Arrangements [Line Items]
Recoverable customer E&D and tooling	$ 307.4	$ 229.3
Other current assets
Pre Production Costs Related to Long Term Supply Arrangements [Line Items]
Recoverable customer E&D and tooling	248.1	185.9
Other long-term assets
Pre Production Costs Related to Long Term Supply Arrangements [Line Items]
Recoverable customer E&D and tooling	$ 59.3	$ 43.4

Summary of Significant Accounting Policies - Property, Plant and Equipment (Detail) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016
Property, Plant and Equipment [Line Items]
Land	$ 118.8	$ 101.7
Buildings and improvements	797.7	648.1
Machinery and equipment	3,077.4	2,459.6
Construction in progress	355.6	296.4
Total property, plant and equipment	4,349.5	3,505.8
Less – accumulated depreciation	(1,890.1)	(1,486.5)
Net property, plant and equipment	$ 2,459.4	$ 2,019.3
Buildings and improvements \| Minimum
Property, Plant and Equipment [Line Items]
Property, plant and equipment useful life	10 years
Buildings 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 Significant Accounting Policies - Summary of Changes in Carrying Amount of Goodwill (Detail) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016
Goodwill [Roll Forward]
Beginning balance	$ 1,121.3	$ 1,053.8
Foreign currency translation and other	62.3	(16.0)
Ending balance	1,401.3	1,121.3
Other acquisitions
Goodwill [Roll Forward]
Acquisition	123.3	74.6
Beijing BAI Lear Automotive Systems Co., Ltd.
Goodwill [Roll Forward]
Acquisition		8.9
Shanghai Lear STEC Automotive Parts Co., Ltd. (China)
Goodwill [Roll Forward]
Acquisition	94.4
Operating segments \| Seating
Goodwill [Roll Forward]
Beginning balance	1,091.2	1,026.8
Foreign currency translation and other	59.9	(16.5)
Ending balance	1,274.4	1,091.2
Operating segments \| Seating \| Other acquisitions
Goodwill [Roll Forward]
Acquisition	123.3	72.0
Operating segments \| Seating \| Beijing BAI Lear Automotive Systems Co., Ltd.
Goodwill [Roll Forward]
Acquisition		8.9
Operating segments \| Seating \| Shanghai Lear STEC Automotive Parts Co., Ltd. (China)
Goodwill [Roll Forward]
Acquisition	0.0
Operating segments \| E-Systems
Goodwill [Roll Forward]
Beginning balance	30.1	27.0
Foreign currency translation and other	2.4	0.5
Ending balance	126.9	30.1
Operating segments \| E-Systems \| Other acquisitions
Goodwill [Roll Forward]
Acquisition	0.0	2.6
Operating segments \| E-Systems \| Beijing BAI Lear Automotive Systems Co., Ltd.
Goodwill [Roll Forward]
Acquisition		$ 0.0
Operating segments \| E-Systems \| Shanghai Lear STEC Automotive Parts Co., Ltd. (China)
Goodwill [Roll Forward]
Acquisition	$ 94.4

Summary of Significant Accounting Policies - Summary of Intangible Assets (Detail) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016
Finite-Lived Intangible Assets [Line Items]
Gross Carrying Value	$ 568.2	$ 373.5
Accumulated Amortization	(124.1)	(86.4)
Net Carrying Value	$ 444.1	$ 287.1
Weighted Average Useful Life (years)	11 years 6 months	7 years 6 months
Technology
Finite-Lived Intangible Assets [Line Items]
Gross Carrying Value	$ 22.2	$ 24.6
Accumulated Amortization	(9.3)	(16.4)
Net Carrying Value	$ 12.9	$ 8.2
Weighted Average Useful Life (years)	8 years 7 months 6 days	8 years 7 months 6 days
Customer-based
Finite-Lived Intangible Assets [Line Items]
Gross Carrying Value	$ 544.6	$ 338.2
Accumulated Amortization	(113.9)	(68.3)
Net Carrying Value	$ 430.7	$ 269.9
Weighted Average Useful Life (years)	11 years 7 months 6 days	7 years 4 months 24 days
Other
Finite-Lived Intangible Assets [Line Items]
Gross Carrying Value	$ 1.4	$ 10.7
Accumulated Amortization	(0.9)	(1.7)
Net Carrying Value	$ 0.5	$ 9.0
Weighted Average Useful Life (years)	5 years 2 months 12 days	5 years 9 months 18 days

Summary of Significant Accounting Policies - Expected Annual Amortization Expense (Detail) $ in Millions	Dec. 31, 2017 USD ($)
Finite Lived Intangible Assets Future Amortization Expense [Abstract]
2017	$ 51.4
2018	50.8
2019	49.1
2020	47.3
2021	$ 46.3

Summary of Significant Accounting Policies - Summary of Other (Income) Expense, Net (Detail) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Accounting Policies [Abstract]
Other expense	$ 57.2	$ 42.2	$ 71.4
Other income	(61.3)	(35.8)	(2.8)
Other (income) expense, net	$ (4.1)	$ 6.4	$ 68.6

Summary of Significant Accounting Policies - Income Taxes (Details) $ in Millions	12 Months Ended
	Dec. 31, 2017 USD ($)
Accounting Policies [Abstract]
Tax Cuts and Jobs Act of 2017, incomplete accounting, provisional income tax expense (benefit)	$ 173.5
Tax Cuts and Jobs Act of 2017, incomplete accounting, change in tax rate, deferred tax asset, provisional income tax expense (benefit)	42.5
Tax Cuts and Jobs Act of 2017, incomplete accounting, transition tax for accumulated foreign earnings, provisional income tax expense (benefit)	$ 131.0

Summary of Significant Accounting Policies - Summary of Information Used to Compute Basic and Diluted Net Income Per Share (Detail) - USD ($) $ / shares in Units, $ in Millions	3 Months Ended								12 Months Ended
	Dec. 31, 2017	Sep. 30, 2017	Jul. 01, 2017	Apr. 01, 2017	Dec. 31, 2016	Oct. 01, 2016	Jul. 02, 2016	Apr. 02, 2016	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Accounting Policies [Abstract]
Net income attributable to Lear	$ 400.5	$ 295.2	$ 311.9	$ 305.8	$ 229.9	$ 214.4	$ 282.4	$ 248.4	$ 1,313.4	$ 975.1	$ 745.5
Less: Redeemable noncontrolling interest adjustment									(25.5)	0.0	0.0
Net income available to Lear common stockholders									$ 1,287.9	$ 975.1	$ 745.5
Average common shares outstanding (in shares)									68,542,363	72,345,436	76,754,270
Dilutive effect of common stock equivalents (in shares)									735,618	779,513	1,012,747
Average diluted shares outstanding (in shares)									69,277,981	73,124,949	77,767,017
Basic net income per share available to Lear common stockholders (in dollars per share)	$ 5.89	$ 4.00	$ 4.53	$ 4.39	$ 3.28	$ 3.01	$ 3.85	$ 3.33	$ 18.79	$ 13.48	$ 9.71
Diluted net income per share available to Lear common stockholders (in dollars per share)	$ 5.80	$ 3.96	$ 4.49	$ 4.35	$ 3.24	$ 2.98	$ 3.82	$ 3.29	$ 18.59	$ 13.33	$ 9.59

Acquisitions - Additional Information (Details) $ in Millions				3 Months Ended								12 Months Ended
	Apr. 28, 2017 USD ($)	Dec. 21, 2016 USD ($)	Jan. 05, 2015 USD ($)	Dec. 31, 2017 USD ($) country	Sep. 30, 2017 USD ($)	Jul. 01, 2017 USD ($)	Apr. 01, 2017 USD ($)	Dec. 31, 2016 USD ($)	Oct. 01, 2016 USD ($)	Jul. 02, 2016 USD ($)	Apr. 02, 2016 USD ($)	Dec. 31, 2017 USD ($) country	Dec. 31, 2016 USD ($)	Dec. 31, 2015 USD ($)
Business Acquisition [Line Items]
Annual sales				$ 5,363.8	$ 4,981.5	$ 5,123.2	$ 4,998.5	$ 4,643.5	$ 4,526.4	$ 4,724.8	$ 4,662.9	$ 20,467.0	$ 18,557.6	$ 18,211.4
Eagle Ottawa
Business Acquisition [Line Items]
Net purchase price			$ 843.9
Percentage of outstanding equity interests acquired			100.00%
Antolin Seating
Business Acquisition [Line Items]
Net purchase price	$ 292.4
Transaction costs												$ 3.0
Intangible assets acquired, weighted average useful life												15 years
AccuMED
Business Acquisition [Line Items]
Cash paid		$ 148.5
Intangible assets acquired, weighted average useful life												13 years
Percentage of outstanding equity interests acquired		100.00%
Antolin Seating
Business Acquisition [Line Items]
Number of countries in which entity operates \| country				5								5
Annual sales													$ 485.0
AccuMED
Business Acquisition [Line Items]
Annual sales												$ 80.0

Acquisitions - Purchase Price and Related Allocation (Details) - USD ($) $ in Millions	Apr. 28, 2017	Dec. 21, 2016	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Business Acquisition [Line Items]
Goodwill			$ 1,401.3	$ 1,121.3	$ 1,053.8
Antolin Seating
Business Acquisition [Line Items]
Net purchase price	$ 292.4
Property, plant and equipment	79.2
Other assets purchased and liabilities assumed, net	(31.5)
Goodwill	123.3
Intangible assets	121.4
Purchase price allocation	$ 292.4
AccuMED
Business Acquisition [Line Items]
Purchase price paid, net of cash acquired		$ 148.5
Property, plant and equipment		10.5
Other assets purchased and liabilities assumed, net		6.5
Goodwill		78.5
Intangible assets		53.0
Purchase price allocation		$ 148.5

Restructuring - Additional Information (Detail) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Restructuring Cost and Reserve [Line Items]
Restructuring charges, including curtailment and settlement losses	$ (72.6)		$ (88.8)
Restructuring charges	70.9	$ 63.6	81.1
Restructuring, expected cost	21.0
Cost of sales
Restructuring Cost and Reserve [Line Items]
Restructuring charges, including curtailment and settlement losses	(59.2)		(68.4)
Restructuring charges		55.4
Selling, general and administrative expenses
Restructuring Cost and Reserve [Line Items]
Restructuring charges, including curtailment and settlement losses	(14.3)		(18.4)
Restructuring charges		8.5
Other income and expense, net
Restructuring Cost and Reserve [Line Items]
Restructuring charges, including curtailment and settlement losses	(0.9)		(2.0)
Restructuring charges		0.3
Employee termination benefits
Restructuring Cost and Reserve [Line Items]
Restructuring charges	62.9	54.1	70.0
Asset impairments
Restructuring Cost and Reserve [Line Items]
Restructuring charges	1.3	4.7	3.9
Assets, amount of carrying amount in excess of fair value	1.3	4.7	3.9
Contract termination costs
Restructuring Cost and Reserve [Line Items]
Restructuring charges	1.7	0.1	1.7
Other related costs
Restructuring Cost and Reserve [Line Items]
Restructuring charges	5.0	4.7	5.5
Pension benefit plan curtailment charges
Restructuring Cost and Reserve [Line Items]
Curtailment gain (loss)			(7.7)
Pension
Restructuring Cost and Reserve [Line Items]
Pension settlement and curtailment loss	1.7
Pension \| Foreign
Restructuring Cost and Reserve [Line Items]
Curtailment gain (loss)	$ (0.9)	$ 0.0	$ (7.7)

Restructuring - Summary of Restructuring Activities (Detail) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Restructuring Reserve [Roll Forward]
Accrual as of beginning of period	$ 74.0	$ 71.8	$ 50.2
Charges	70.9	63.6	81.1
Utilization, Cash	(45.6)	(56.7)	(53.6)
Utilization, Non-cash	(1.3)	(4.7)	(5.9)
Accrual as of end of period	98.0	74.0	71.8
Employee termination benefits
Restructuring Reserve [Roll Forward]
Accrual as of beginning of period	69.4	66.5	45.1
Charges	62.9	54.1	70.0
Utilization, Cash	(39.3)	(51.2)	(48.6)
Utilization, Non-cash	0.0	0.0	0.0
Accrual as of end of period	93.0	69.4	66.5
Asset impairments
Restructuring Reserve [Roll Forward]
Accrual as of beginning of period	0.0	0.0	0.0
Charges	1.3	4.7	3.9
Utilization, Cash	0.0	0.0	0.0
Utilization, Non-cash	(1.3)	(4.7)	(3.9)
Accrual as of end of period	0.0	0.0	0.0
Contract termination costs
Restructuring Reserve [Roll Forward]
Accrual as of beginning of period	4.6	5.3	5.1
Charges	1.7	0.1	1.7
Utilization, Cash	(1.3)	(0.8)	(1.5)
Utilization, Non-cash	0.0	0.0	0.0
Accrual as of end of period	5.0	4.6	5.3
Other related costs
Restructuring Reserve [Roll Forward]
Accrual as of beginning of period	0.0	0.0	0.0
Charges	5.0	4.7	5.5
Utilization, Cash	(5.0)	(4.7)	(3.5)
Utilization, Non-cash	0.0	0.0	(2.0)
Accrual as of end of period	$ 0.0	$ 0.0	$ 0.0

Investments in Affiliates and Other Related Party Transactions - Beneficial Ownership in Affiliates Accounted for under Equity Method (Detail)	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Beijing BHAP Lear Automotive Systems 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%
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%
Industrias Cousin Freres, S.L. (Spain)
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%
eLumigen, LLC
Schedule of Equity Method Investments [Line Items]
Ownership percentage of affiliates	46.00%	46.00%	30.00%
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%	20.00%	20.00%
HB Polymer Company, LLC
Schedule of Equity Method Investments [Line Items]
Ownership percentage of affiliates	10.00%	10.00%	10.00%
Shanghai Lear STEC Automotive Parts Co., Ltd. (China)
Schedule of Equity Method Investments [Line Items]
Ownership percentage of affiliates	0.00%	55.00%	55.00%
Beijing BAI Lear Automotive Systems Co., Ltd. (China)
Schedule of Equity Method Investments [Line Items]
Ownership percentage of affiliates	0.00%	0.00%	50.00%

Investments in Affiliates and Other Related Party Transactions - Summarized Group Financial Information for Affiliates Accounted for under Equity Method (Detail) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Balance sheet data:
Current assets	$ 961.4	$ 1,011.0
Non-current assets	203.0	197.3
Current liabilities	813.0	850.5
Non-current liabilities	26.1	26.6
Income statement data:
Net sales	2,000.4	2,186.4	$ 2,087.8
Gross profit	172.8	200.6	155.5
Income before provision for income taxes	169.6	195.3	127.4
Net income attributable to affiliates	$ 117.8	$ 155.4	$ 96.0

Investments in Affiliates and Other Related Party Transactions - Amounts Recorded in Consolidated Balance Sheet for Affiliates (Details) - USD ($) $ in Millions	Dec. 31, 2017	Dec. 31, 2016
Equity Method Investments and Joint Ventures [Abstract]
Aggregate investment in affiliates	$ 146.5	$ 153.5
Receivables due from affiliates (including notes and advances)	140.7	121.8
Payables due to affiliates	$ 0.2	$ 4.3

Investments in Affiliates and Other Related Party Transactions - Summary of Transactions with Affiliates and Other Related Parties (Detail) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Equity Method Investments and Joint Ventures [Abstract]
Sales to affiliates	$ 499.9	$ 147.0	$ 198.5
Purchases from affiliates	9.5	17.8	26.3
Management and other fees for services provided to affiliates	26.6	25.3	36.8
Dividends received from affiliates	$ 33.0	$ 35.6	$ 54.1

Investments in Affiliates and Other Related Party Transactions - Assets Acquired and Liabilities Assumed (Details) - USD ($) $ in Millions	Dec. 31, 2017	Sep. 08, 2017	Dec. 31, 2016	Jun. 21, 2016	Dec. 31, 2015
Business Acquisition [Line Items]
Goodwill	$ 1,401.3		$ 1,121.3		$ 1,053.8
Shanghai Lear STEC Automotive Parts Co., Ltd. (China)
Business Acquisition [Line Items]
Property, plant and equipment		$ 16.2
Other assets and liabilities assumed, net		42.4
Goodwill		94.4
Intangible assets		66.0
Purchase price allocation		$ 219.0
Beijing BAI Lear Automotive Systems Co., Ltd.
Business Acquisition [Line Items]
Property, plant and equipment				$ 20.7
Other assets and liabilities assumed, net				42.1
Goodwill				7.2
Intangible assets				34.0
Purchase price allocation				$ 104.0

Investments in Affiliates and Other Related Party Transactions - Additional Information (Detail) - USD ($) $ in Millions			3 Months Ended								12 Months Ended
	Sep. 08, 2017	Jun. 21, 2016	Dec. 31, 2017	Sep. 30, 2017	Jul. 01, 2017	Apr. 01, 2017	Dec. 31, 2016	Oct. 01, 2016	Jul. 02, 2016	Apr. 02, 2016	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015	Jan. 31, 2018
Related Party Transaction [Line Items]
Redeemable noncontrolling interest			$ 153.4				$ 0.0				$ 153.4	$ 0.0
Noncontrolling interest, change in redemption value											(25.5)
Annual sales			5,363.8	$ 4,981.5	$ 5,123.2	$ 4,998.5	$ 4,643.5	$ 4,526.4	$ 4,724.8	$ 4,662.9	20,467.0	18,557.6	$ 18,211.4
Shanghai Lear STEC Automotive Parts Co., Ltd. (China)
Related Party Transaction [Line Items]
Annual sales											280.0
Shanghai Lear STEC Automotive Parts Co., Ltd. (China)
Related Party Transaction [Line Items]
Intangible assets acquired, weighted average useful life	12 years
Fair value of previously held equity interest in acquiree	$ 94.0										94.0
Noncontrolling interests, fair value	125.0
Consolidation of affiliate, revaluation gain	$ 54.2
Noncontrolling interest, ownership percentage by noncontrolling owners	45.00%
Redeemable noncontrolling interest			$ 153.4								153.4
Noncontrolling interest, change in redemption value											25.5
Beijing BAI Lear Automotive Systems Co., Ltd.
Related Party Transaction [Line Items]
Intangible assets acquired, weighted average useful life		8 years
Fair value of previously held equity interest in acquiree												$ 63.0
Noncontrolling interests, fair value		$ 41.0
Consolidation of affiliate, revaluation gain				$ 54.2					$ 30.3		$ 30.3
Equity method investment ownership interest							46.00%					46.00%	30.00%
Changchun Lear Faw Sihuan Automotive Electrical And Electronics Co Limited \| Subsequent Event
Related Party Transaction [Line Items]
Equity interest acquired														20.00%

Debt - Short-Term Borrowings (Details) - USD ($)	Dec. 31, 2017	Dec. 31, 2016
Short-term Debt [Line Items]
Short-term borrowings	$ 0	$ 8,600,000
Line of Credit
Short-term Debt [Line Items]
Line of credit facility, maximum borrowing capacity	47,500,000	21,400,000
Short-term borrowings	$ 0	$ 8,600,000

Debt - Summary of Long-Term Debt and Related Weighted Average Interest Rates (Detail) - USD ($) $ in Millions	Dec. 31, 2017	Dec. 31, 2016
Debt Instrument [Line Items]
Long-term debt and other, gross	$ 1,976.4	$ 1,949.4
Debt issuance costs	(15.9)	(15.8)
Long-term debt, net	1,973.4	1,943.7
Long-term debt and other, net	1,960.5	1,933.6
Less — Current portion	(9.0)	(35.6)
Long-term debt	1,951.5	1,898.0
Other
Debt Instrument [Line Items]
Other	$ 8.1	$ 5.7
Credit Agreement — Term Loan Facility \| Term Loan Facility
Debt Instrument [Line Items]
Stated interest rate	3.00%	2.105%
Long-term debt, gross	$ 248.4	$ 468.7
Debt issuance costs	(1.8)	(1.6)
Long-term debt, net	$ 246.6	$ 467.1
4.75% Senior Notes due 2023 (2023 Notes) \| Senior notes
Debt Instrument [Line Items]
Stated interest rate	4.75%	4.75%
Long-term debt, gross	$ 0.0	$ 500.0
Debt issuance costs	0.0	(4.8)
Long-term debt, net	$ 0.0	$ 495.2
5.375% Senior Notes due 2024 (2024 Notes) \| Senior notes
Debt Instrument [Line Items]
Stated interest rate	5.375%	5.375%
Long-term debt, gross	$ 325.0	$ 325.0
Debt issuance costs	(2.4)	(2.8)
Long-term debt, net	$ 322.6	$ 322.2
5.25% Senior Notes due 2025 (2025 Notes) \| Senior notes
Debt Instrument [Line Items]
Stated interest rate	5.25%	5.25%
Long-term debt, gross	$ 650.0	$ 650.0
Debt issuance costs	(5.8)	(6.6)
Long-term debt, net	$ 644.2	643.4
3.8% Senior Notes due 2027 \| Senior notes
Debt Instrument [Line Items]
Stated interest rate	3.80%
Long-term debt, net of unamortized discount before debt issuance costs	$ 744.9	0.0
Debt issuance costs	(5.9)	0.0
Long-term debt, net	$ 739.0	$ 0.0
Weighted Average Interest Rate	3.885%
Unamortized discount	$ (5.1)

Debt - 2024 Notes (Details) - USD ($)	1 Months Ended		3 Months Ended	12 Months Ended
Debt - 2024 Notes (Details) - USD ($)	Mar. 28, 2015	Mar. 31, 2014	Sep. 30, 2017	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015	Nov. 30, 2014	Mar. 29, 2014
Debt Instrument [Line Items]
Debt issuance costs				$ 11,900,000	$ 0	$ 0
Loss on extinguishment of debt			$ (21,200,000)	$ 21,200,000	$ 0	$ 14,300,000
Senior notes \| 2024 Notes
Debt Instrument [Line Items]
Proceeds from issuance of debt		$ 325,000,000
Debt issuance costs		$ 3,900,000
Senior notes \| 2024 Notes \| Prior to March 15, 2019
Debt Instrument [Line Items]
Percentage of debt redemption price				100.00%
Senior notes \| 2018 Notes
Debt Instrument [Line Items]
Aggregate principal amount of debt redeemed								$ 280,000,000
Senior notes \| 2020 Notes
Debt Instrument [Line Items]
Aggregate principal amount of debt redeemed							$ 245,000,000
Percentage of debt redemption	104.063%	10.00%
Repayments of debt		$ 35,000,000

Debt - Redemption Prices (Detail) - Senior notes	12 Months Ended
Debt - Redemption Prices (Detail) - Senior notes	Dec. 31, 2017
2024 Notes \| Debt instrument redemption period one
Debt Instrument [Line Items]
Percentage of debt redemption price	102.688%
2024 Notes \| Debt instrument redemption period two
Debt Instrument [Line Items]
Percentage of debt redemption price	101.792%
2024 Notes \| Debt instrument redemption period three
Debt Instrument [Line Items]
Percentage of debt redemption price	100.896%
2024 Notes \| Debt instrument redemption period four and thereafter
Debt Instrument [Line Items]
Percentage of debt redemption price	100.00%
2025 Notes \| Debt instrument redemption period one
Debt Instrument [Line Items]
Percentage of debt redemption price	102.625%
2025 Notes \| Debt instrument redemption period two
Debt Instrument [Line Items]
Percentage of debt redemption price	101.75%
2025 Notes \| Debt instrument redemption period three
Debt Instrument [Line Items]
Percentage of debt redemption price	100.875%
2025 Notes \| Debt instrument redemption period four and thereafter
Debt Instrument [Line Items]
Percentage of debt redemption price	100.00%

Debt - 2025 Notes (Details) - USD ($) $ in Millions		1 Months Ended			3 Months Ended	12 Months Ended
Debt - 2025 Notes (Details) - USD ($) $ in Millions	Jan. 05, 2015	Mar. 28, 2015	Nov. 30, 2014	Mar. 31, 2014	Sep. 30, 2017	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Debt Instrument [Line Items]
Debt issuance costs						$ 11.9	$ 0.0	$ 0.0
Cash restricted for use - repurchase of senior notes						0.0	0.0	250.0
Loss on extinguishment of debt					$ (21.2)	$ 21.2	0.0	$ 14.3
Credit Agreement — Term Loan Facility \| Term Loan Facility
Debt Instrument [Line Items]
Term loan facility borrowings			$ 500.0
Senior notes \| 2025 Notes
Debt Instrument [Line Items]
Proceeds from issuance of debt			650.0
Debt issuance costs			8.4
Senior notes \| 2025 Notes \| Prior to January 15, 2020
Debt Instrument [Line Items]
Percentage of debt redemption price						100.00%
Senior notes \| 2025 Notes \| Eagle Ottawa
Debt Instrument [Line Items]
Restricted cash used to finance the acquisition	$ 350.0
Senior notes \| 2020 Notes
Debt Instrument [Line Items]
Cash restricted for use - repurchase of senior notes		$ 250.0	250.0
Aggregate principal amount of debt redeemed			$ 245.0
Percentage of debt redemption		104.063%		10.00%
Senior notes \| 2020 Notes \| Unsecured debt
Debt Instrument [Line Items]
Repayments of senior debt		$ 255.0
Loss on extinguishment of debt							$ 14.3

Debt - 2027 Notes (Details) - USD ($) $ in Millions	1 Months Ended	3 Months Ended	12 Months Ended
Debt - 2027 Notes (Details) - USD ($) $ in Millions	Aug. 31, 2017	Sep. 30, 2017	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Debt Instrument [Line Items]
Proceeds from the issuance of senior notes			$ 744.7	$ 0.0	$ 0.0
Loss on extinguishment of debt		$ (21.2)	21.2	0.0	14.3
Debt issuance costs			11.9	$ 0.0	$ 0.0
Senior notes \| 2027 Notes
Debt Instrument [Line Items]
Long-term debt, aggregate principal amount			$ 750.0
Stated interest rate			3.80%
Percentage of debt redemption price			99.294%
Debt interest rate, effective percentage			3.885%
Proceeds from the issuance of senior notes	$ 744.7
Debt issuance costs			$ 6.0
Senior notes \| 2027 Notes \| Prior to June 15, 2027
Debt Instrument [Line Items]
Percentage of debt redemption price			100.00%
Senior notes \| 2027 Notes \| On or After June 15, 2027
Debt Instrument [Line Items]
Percentage of debt redemption price			100.00%
Senior notes \| 2023 Notes
Debt Instrument [Line Items]
Long-term debt, aggregate principal amount	$ 500.0
Stated interest rate			4.75%	4.75%
Percentage of debt redemption price	100.00%
Make-whole premium	$ 17.0
Loss on extinguishment of debt			$ (21.2)
Credit Agreement \| Prior Term Loan Facility \| Term Loan Facility
Debt Instrument [Line Items]
Long-term debt, aggregate principal amount	$ 500.0

Debt - Credit Agreement (Details) - USD ($) $ in Millions	1 Months Ended	12 Months Ended
Debt - Credit Agreement (Details) - USD ($) $ in Millions	Aug. 31, 2017	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Prior Term Loan Facility
Debt Instrument [Line Items]
Credit agreement borrowings		$ 0.0	$ 0.0	$ 500.0
Credit agreement repayments		$ (468.7)	(21.9)	(9.4)
Revolving Credit Facility \| Minimum
Debt Instrument [Line Items]
Line of credit facility, facility fee		0.125%
Revolving Credit Facility \| Maximum
Debt Instrument [Line Items]
Line of credit facility, facility fee		0.30%
Credit Agreement \| Credit Agreement — Revolving Credit Facility \| Revolving Credit Facility
Debt Instrument [Line Items]
Line of credit facility, maximum borrowing capacity	$ 1,750.0
Debt issuance costs	5.7
Proceeds from (Repayments of) Lines of Credit		$ 109.5
Borrowings from lines of credit			0.0
Repayments of lines of credit			0.0
Borrowings outstanding		0.0	0.0
Credit Agreement \| Credit Agreement — Revolving Credit Facility \| Prior Revolving Credit Facility
Debt Instrument [Line Items]
Line of credit facility, maximum borrowing capacity	1,250.0
Credit Agreement \| Credit Agreement — Term Loan Facility \| Term Loan Facility
Debt Instrument [Line Items]
Debt instrument, face amount	250.0
Credit agreement borrowings	250.0
Credit agreement repayments	(453.1)	(1.6)
Credit Agreement \| Credit Agreement — Term Loan Facility \| Prior Term Loan Facility
Debt Instrument [Line Items]
Debt instrument, face amount	500.0
Credit agreement repayments		$ (468.7)	$ (21.9)
Credit Agreement \| Prior Revolving Credit Facility \| Prior Revolving Credit Facility
Debt Instrument [Line Items]
Proceeds from (Repayments of) Lines of Credit				$ 48.0
Credit Agreement \| Prior Term Loan Facility \| Term Loan Facility
Debt Instrument [Line Items]
Debt instrument, face amount	$ 500.0

Debt - Interest Rates (Details)	12 Months Ended
Debt - Interest Rates (Details)	Dec. 31, 2017
Revolving Credit Facility \| Credit Agreement — Revolving Credit Facility \| Eurocurrency Rate
Debt Instrument [Line Items]
Interest rate	1.30%
Revolving Credit Facility \| Credit Agreement — Revolving Credit Facility \| Eurocurrency Rate \| Minimum
Debt Instrument [Line Items]
Margin on variable interest rate	1.00%
Revolving Credit Facility \| Credit Agreement — Revolving Credit Facility \| Eurocurrency Rate \| Maximum
Debt Instrument [Line Items]
Margin on variable interest rate	1.60%
Revolving Credit Facility \| Credit Agreement — Revolving Credit Facility \| Base Rate
Debt Instrument [Line Items]
Interest rate	0.30%
Revolving Credit Facility \| Credit Agreement — Revolving Credit Facility \| Base Rate \| Minimum
Debt Instrument [Line Items]
Margin on variable interest rate	0.00%
Revolving Credit Facility \| Credit Agreement — Revolving Credit Facility \| Base Rate \| Maximum
Debt Instrument [Line Items]
Margin on variable interest rate	0.60%
Term Loan Facility \| Credit Agreement — Term Loan Facility \| Eurocurrency Rate
Debt Instrument [Line Items]
Interest rate	1.50%
Term Loan Facility \| Credit Agreement — Term Loan Facility \| Eurocurrency Rate \| Minimum
Debt Instrument [Line Items]
Margin on variable interest rate	1.125%
Term Loan Facility \| Credit Agreement — Term Loan Facility \| Eurocurrency Rate \| Maximum
Debt Instrument [Line Items]
Margin on variable interest rate	1.90%
Term Loan Facility \| Credit Agreement — Term Loan Facility \| Base Rate
Debt Instrument [Line Items]
Interest rate	0.50%
Term Loan Facility \| Credit Agreement — Term Loan Facility \| Base Rate \| Minimum
Debt Instrument [Line Items]
Margin on variable interest rate	0.125%
Term Loan Facility \| Credit Agreement — Term Loan Facility \| Base Rate \| Maximum
Debt Instrument [Line Items]
Margin on variable interest rate	0.90%

Debt - Schedule of Long-Term Debt Maturities (Details) - Credit Agreement $ in Millions	Dec. 31, 2017 USD ($)
Line of Credit Facility [Line Items]
2018	$ 6.3
2019	7.8
2020	14.0
2021	14.0
2022	$ 206.3

Income Taxes - 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, 2017	Dec. 31, 2016	Dec. 31, 2015
Consolidated income before provision for income taxes and equity in net income of affiliates
Domestic	$ 449.5	$ 457.3	$ 344.7
Foreign	1,077.2	881.0	686.8
Consolidated income before provision for income taxes and equity in net income of affiliates	1,526.7	1,338.3	1,031.5
Domestic (benefit) provision for income taxes
Current provision	25.8	46.6	45.4
Deferred (benefit) provision	(46.1)	99.2	55.0
Total domestic (benefit) provision	(20.3)	145.8	100.4
Foreign provision for income taxes
Current provision	253.0	220.0	191.5
Deferred (benefit) provision	(35.2)	4.4	(6.4)
Total foreign provision	217.8	224.4	185.1
Provision for income taxes	$ 197.5	$ 370.2	$ 285.5

Income Taxes - Additional information (Detail) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015	Jan. 01, 2017	Dec. 31, 2014
Income Taxes [Line Items]
Unrecognized net operating loss carryforwards, foreign	$ 11.5	$ 5.4	$ 1.7
U.S. federal statutory income tax rate	35.00%	35.00%	35.00%
Foreign jurisdictions income with tax holidays	$ 124.1	$ 89.7	$ 72.2
Valuation allowance for deferred tax assets	402.2	445.6
Net increase (decrease) in valuation allowance	(43.4)
Tax loss carryforwards	1,900.0
Tax loss carryforwards with no expiration date	1,500.0
Tax loss carryforwards with expiration date	342.0
Tax credit carryforwards	341.0
Tax benefits related to share-based payment awards, increase in long-term deferred tax assets	555.4	459.4
Cumulative effect of adoption of ASU 2016-09		52.9
Unrecognized tax benefits	33.2	29.5	$ 30.4		$ 39.7
Unrecognized tax benefits, interest and penalties	9.9	$ 7.8
Decrease in unrecognized tax benefits, reasonably possible during the next twelve months	2.2
U.S.
Income Taxes [Line Items]
Valuation allowance for deferred tax assets	20.9
International jurisdictions
Income Taxes [Line Items]
Valuation allowance for deferred tax assets	$ 381.3
Accounting Standards Update 2016-09
Income Taxes [Line Items]
Tax benefits related to share-based payment awards, increase in long-term deferred tax assets				$ 52.9

Income Taxes - 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	3 Months Ended	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Income Tax Disclosure [Abstract]
Consolidated income before provision for income taxes and equity in net income of affiliates multiplied by the United States federal statutory income tax rate		$ 534.4	$ 468.4	$ 361.0
Differences in income taxes on foreign earnings, losses and remittances		(128.9)	(43.9)	(79.2)
Valuation allowance adjustments		(56.8)	(44.2)	24.6
Tax credits		(26.8)	(2.7)	(5.7)
Repatriation of certain foreign earnings		(289.7)	0.0	0.0
Transition tax on accumulated foreign earnings	$ 131.0	131.0	0.0	0.0
U.S. tax rate change and other tax reform items		42.5	0.0	0.0
Tax audits and assessments		(1.4)	(1.8)	0.7
Other		(6.8)	(5.6)	(15.9)
Provision for income taxes		$ 197.5	$ 370.2	$ 285.5

Income Taxes - Summary of Components of Net Deferred Income Tax Asset (Detail) - USD ($) $ in Millions	Dec. 31, 2017	Dec. 31, 2016
Deferred income tax assets
Tax loss carryforwards	$ 452.9	$ 485.1
Tax credit carryforwards	341.0	187.9
Retirement benefit plans	58.2	89.4
Accrued liabilities	144.1	158.2
Self-insurance reserves	5.9	8.4
Current asset basis differences	37.4	44.6
Long-term asset basis differences	(88.1)	(77.3)
Deferred compensation	41.4	57.3
Recoverable customer engineering, development and tooling	3.6
Recoverable customer engineering, development and tooling		(6.9)
Undistributed earnings of foreign subsidiaries	(41.7)	(62.4)
Derivative instruments and hedging activities	3.3	20.1
Other	(0.4)
Other		0.6
Deferred tax assets, gross, total	957.6	905.0
Valuation allowance	(402.2)	(445.6)
Net deferred income tax asset	$ 555.4	$ 459.4

Income Taxes - Classification of Net Deferred Income Tax Assets (Detail) - USD ($) $ in Millions	Dec. 31, 2017	Dec. 31, 2016
Income Tax Disclosure [Abstract]
Long-term deferred income tax assets	$ 646.8	$ 504.4
Long-term deferred income tax liabilities	(91.4)	(45.0)
Net deferred income tax asset	$ 555.4	$ 459.4

Income Taxes - Summary of Changes in Gross Unrecognized Tax Benefits (Detail) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Reconciliation of Unrecognized Tax Benefits, Excluding Amounts Pertaining to Examined Tax Returns [Roll Forward]
Balance at beginning of period	$ 29.5	$ 30.4	$ 39.7
Additions based on tax positions related to current year	5.4	4.0	5.0
Reductions based on tax positions related to prior years	(0.3)	(0.9)	(0.2)
Settlements	(0.8)	0.0	(12.3)
Statute expirations	(2.2)	(2.9)	(0.6)
Foreign currency translation	1.6
Foreign currency translation		(1.1)	(1.2)
Balance at end of period	$ 33.2	$ 29.5	$ 30.4

Pension and Other Postretirement Benefit Plans - Additional Information (Detail) $ in Millions	12 Months Ended
	Dec. 31, 2017 USD ($) agreement pension_plan age	Dec. 31, 2016 USD ($)	Dec. 31, 2015 USD ($)
Defined Benefit Plan Disclosure [Line Items]
Services completed by employees for eligibility, retiring age \| age	55
Accumulated benefit obligation	$ 1,034.7	$ 973.7
Tax benefit (expense) related to defined benefit plans recognized in other comprehensive income (loss)	$ (1.5)	(7.1)	$ (8.3)
Number of multi-employer pension plans \| pension_plan	2
Number of collective bargaining agreements \| agreement	3
Defined contribution expense	$ 15.0	14.4	13.3
Defined contribution retirement program
Defined Benefit Plan Disclosure [Line Items]
Defined contribution expense	$ 21.3	$ 21.2	19.4
Unionized employees \| Multi-employer plan total contributions
Defined Benefit Plan Disclosure [Line Items]
Concentration risk percentage (more than)	5.00%	5.00%
April 24, 2020
Defined Benefit Plan Disclosure [Line Items]
Number of collective bargaining agreements \| agreement	1
July 3, 2020
Defined Benefit Plan Disclosure [Line Items]
Number of collective bargaining agreements \| agreement	2
Pension
Defined Benefit Plan Disclosure [Line Items]
Pension settlement and curtailment loss	$ 1.7
Pension \| Minimum
Defined Benefit Plan Disclosure [Line Items]
Period for amortizing actuarial losses	5 years
Estimated minimum required contributions to pension plans in next fiscal year	$ 10.0
Pension \| Maximum
Defined Benefit Plan Disclosure [Line Items]
Period for amortizing actuarial losses	31 years
Estimated minimum required contributions to pension plans in next fiscal year	$ 15.0
Pension \| United States
Defined Benefit Plan Disclosure [Line Items]
Lump-Sum Payout settlement payments	0.0	$ 154.9
Lump-Sum Payout settlement charge		34.2
Curtailment gain (loss)	$ 0.0	0.0	0.0
Pension \| United States \| Equity securities \| Minimum
Defined Benefit Plan Disclosure [Line Items]
Target percentage of asset allocation	50.00%
Pension \| United States \| Equity securities \| Maximum
Defined Benefit Plan Disclosure [Line Items]
Target percentage of asset allocation	75.00%
Pension \| United States \| Debt securities, mutual funds \| Minimum
Defined Benefit Plan Disclosure [Line Items]
Target percentage of asset allocation	15.00%
Pension \| United States \| Debt securities, mutual funds \| Maximum
Defined Benefit Plan Disclosure [Line Items]
Target percentage of asset allocation	40.00%
Pension \| United States \| Alternative investments \| Minimum
Defined Benefit Plan Disclosure [Line Items]
Target percentage of asset allocation	0.00%
Pension \| United States \| Alternative investments \| Maximum
Defined Benefit Plan Disclosure [Line Items]
Target percentage of asset allocation	30.00%
Pension \| United States \| Cash and other \| Minimum
Defined Benefit Plan Disclosure [Line Items]
Target percentage of asset allocation	0.00%
Pension \| United States \| Cash and other \| Maximum
Defined Benefit Plan Disclosure [Line Items]
Target percentage of asset allocation	10.00%
Pension \| Foreign
Defined Benefit Plan Disclosure [Line Items]
Lump-Sum Payout settlement payments	$ 0.0	0.0
Curtailment gain (loss)	$ (0.9)	0.0	$ (7.7)
Pension \| Foreign \| Equity securities \| Minimum
Defined Benefit Plan Disclosure [Line Items]
Target percentage of asset allocation	45.00%
Pension \| Foreign \| Equity securities \| Maximum
Defined Benefit Plan Disclosure [Line Items]
Target percentage of asset allocation	65.00%
Pension \| Foreign \| Debt securities, mutual funds \| Minimum
Defined Benefit Plan Disclosure [Line Items]
Target percentage of asset allocation	25.00%
Pension \| Foreign \| Debt securities, mutual funds \| Maximum
Defined Benefit Plan Disclosure [Line Items]
Target percentage of asset allocation	45.00%
Pension \| Foreign \| Alternative investments \| Minimum
Defined Benefit Plan Disclosure [Line Items]
Target percentage of asset allocation	0.00%
Pension \| Foreign \| Alternative investments \| Maximum
Defined Benefit Plan Disclosure [Line Items]
Target percentage of asset allocation	25.00%
Pension \| Foreign \| Cash and other \| Minimum
Defined Benefit Plan Disclosure [Line Items]
Target percentage of asset allocation	0.00%
Pension \| Foreign \| Cash and other \| Maximum
Defined Benefit Plan Disclosure [Line Items]
Target percentage of asset allocation	15.00%
Other Postretirement \| Minimum
Defined Benefit Plan Disclosure [Line Items]
Period for amortizing actuarial losses	3 years
Other Postretirement \| Maximum
Defined Benefit Plan Disclosure [Line Items]
Period for amortizing actuarial losses	17 years
Other Postretirement \| United States
Defined Benefit Plan Disclosure [Line Items]
Lump-Sum Payout settlement payments	$ 0.0	0.0
Other Postretirement \| Foreign
Defined Benefit Plan Disclosure [Line Items]
Lump-Sum Payout settlement payments	$ 0.0	$ 0.0

Pension and Other Postretirement Benefit Plans - Reconciliation of Change in Benefit Obligation, Change in Plan Assets and Amounts Recognized in Consolidated Balance Sheet (Detail) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
U.S. \| Pension
Change in benefit obligation
Benefit obligation at beginning of period	$ 548.2	$ 686.6
Service cost	5.0	5.6	$ 4.7
Interest cost	21.8	29.8	28.7
Actuarial (gain) loss	8.6	3.5
Benefits paid	(25.6)	(22.4)
Lump sum payout	0.0	(154.9)
Curtailment	0.0	0.0
Special termination benefits	0.0	0.0
Translation adjustment	0.0	0.0
Benefit obligation at end of period	558.0	548.2	686.6
Change in plan assets
Fair value of plan assets at beginning of period	412.6	522.1
Actual return on plan assets	49.1	30.2
Employer contributions	2.1	37.6
Benefits paid	(25.6)	(22.4)
Lump sum payout	0.0	(154.9)
Translation adjustment	0.0	0.0
Fair value of plan assets at end of period	438.2	412.6	522.1
Funded status	(119.8)	(135.6)
Amounts recognized in the consolidated balance sheet
Other long-term assets	0.1	0.0
Accrued liabilities	(2.1)	(2.2)
Other long-term liabilities	(117.8)	(133.4)
U.S. \| Other Postretirement
Change in benefit obligation
Benefit obligation at beginning of period	64.7	78.9
Service cost	0.1	0.2	0.2
Interest cost	2.4	3.2	3.1
Actuarial (gain) loss	(4.5)	(12.8)
Benefits paid	(4.0)	(4.8)
Lump sum payout	0.0	0.0
Curtailment	(2.1)	0.0
Special termination benefits	0.0	0.0
Translation adjustment	0.0	0.0
Benefit obligation at end of period	56.6	64.7	78.9
Change in plan assets
Fair value of plan assets at beginning of period	0.0	0.0
Actual return on plan assets	0.0	0.0
Employer contributions	4.0	4.8
Benefits paid	(4.0)	(4.8)
Lump sum payout	0.0	0.0
Translation adjustment	0.0	0.0
Fair value of plan assets at end of period	0.0	0.0	0.0
Funded status	(56.6)	(64.7)
Amounts recognized in the consolidated balance sheet
Other long-term assets	0.0	0.0
Accrued liabilities	(4.2)	(4.2)
Other long-term liabilities	(52.4)	(60.5)
Foreign
Change in benefit obligation
Benefit obligation at end of period	490.6
Foreign \| Pension
Change in benefit obligation
Benefit obligation at beginning of period	442.5	427.4
Service cost	7.3	6.5	8.4
Interest cost	15.0	15.8	16.2
Actuarial (gain) loss	11.7	27.4
Benefits paid	(23.6)	(29.1)
Lump sum payout	0.0	0.0
Curtailment	0.8	0.0
Special termination benefits	0.0	0.0
Translation adjustment	36.9	(5.5)
Benefit obligation at end of period		442.5	427.4
Change in plan assets
Fair value of plan assets at beginning of period	367.1	368.2
Actual return on plan assets	28.2	21.1
Employer contributions	7.5	8.5
Benefits paid	(23.6)	(29.1)
Lump sum payout	0.0	0.0
Translation adjustment	27.2	(1.6)
Fair value of plan assets at end of period	406.4	367.1	368.2
Funded status	(84.2)	(75.4)
Amounts recognized in the consolidated balance sheet
Other long-term assets	38.1	40.3
Accrued liabilities	(2.9)	(2.7)
Other long-term liabilities	(119.4)	(113.0)
Foreign \| Other Postretirement
Change in benefit obligation
Benefit obligation at beginning of period	38.8	36.5
Service cost	0.5	0.5	0.7
Interest cost	1.5	1.6	1.7
Actuarial (gain) loss	(0.7)	0.8
Benefits paid	(1.6)	(1.9)
Lump sum payout	0.0	0.0
Curtailment	(0.2)	0.0
Special termination benefits	0.1	0.3
Translation adjustment	2.8	1.0
Benefit obligation at end of period	41.2	38.8	36.5
Change in plan assets
Fair value of plan assets at beginning of period	0.0	0.0
Actual return on plan assets	0.0	0.0
Employer contributions	1.6	1.9
Benefits paid	(1.6)	(1.9)
Lump sum payout	0.0	0.0
Translation adjustment	0.0	0.0
Fair value of plan assets at end of period	0.0	0.0	$ 0.0
Funded status	(41.2)	(38.8)
Amounts recognized in the consolidated balance sheet
Other long-term assets	0.0	0.0
Accrued liabilities	(1.5)	(1.5)
Other long-term liabilities	$ (39.7)	$ (37.3)

Pension and Other Postretirement Benefit Plans - Pension Plans with Accumulated Benefit Obligations in Excess of Plan Assets (Details) - USD ($) $ in Millions	Dec. 31, 2017	Dec. 31, 2016
Retirement Benefits [Abstract]
Projected benefit obligation	$ 768.1	$ 747.3
Accumulated benefit obligation	754.1	730.4
Fair value of plan assets	$ 525.7	$ 496.0

Pension and Other Postretirement Benefit Plans - Amounts Recognized in Other Comprehensive Income (Loss) (Detail) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016
United States \| Pension
Actuarial gains (losses) recognized
Reclassification adjustments	$ 2.6	$ 2.7
Actuarial gain (loss) arising during the period	11.4	(10.1)
Effect of curtailment	0.0	0.0
Effect of settlement	0.2	33.2
Prior service credit recognized
Reclassification adjustments	0.0	0.0
Translation adjustment	0.0	0.0
Other comprehensive (income) loss, pension and other postretirement benefit plans, adjustment, before tax, total	14.2	25.8
United States \| Other Postretirement
Actuarial gains (losses) recognized
Reclassification adjustments	(2.6)	(1.3)
Actuarial gain (loss) arising during the period	4.5	12.8
Effect of curtailment	2.1	0.0
Effect of settlement	0.0	0.0
Prior service credit recognized
Reclassification adjustments	0.0	0.0
Translation adjustment	0.0	0.0
Other comprehensive (income) loss, pension and other postretirement benefit plans, adjustment, before tax, total	4.0	11.5
Foreign \| Pension
Actuarial gains (losses) recognized
Reclassification adjustments	5.1	3.1
Actuarial gain (loss) arising during the period	(6.0)	(30.0)
Effect of curtailment	0.0	0.0
Effect of settlement	0.8	0.4
Prior service credit recognized
Reclassification adjustments	0.0	0.0
Translation adjustment	(8.2)	(1.0)
Other comprehensive (income) loss, pension and other postretirement benefit plans, adjustment, before tax, total	(8.3)	(27.5)
Foreign \| Other Postretirement
Actuarial gains (losses) recognized
Reclassification adjustments	0.3	0.2
Actuarial gain (loss) arising during the period	0.7	(0.8)
Effect of curtailment	0.2	0.0
Effect of settlement	0.0	0.0
Prior service credit recognized
Reclassification adjustments	(0.4)	(0.3)
Translation adjustment	(0.4)	(0.1)
Other comprehensive (income) loss, pension and other postretirement benefit plans, adjustment, before tax, total	$ 0.4	$ (1.0)

Pension and Other Postretirement Benefit Plans - Amounts Recorded in Accumulated Other Comprehensive Loss Not Yet Recognized in Net Periodic Benefit Cost (Detail) - USD ($) $ in Millions	Dec. 31, 2017	Dec. 31, 2016
United States \| Pension
Defined Benefit Plan Disclosure [Line Items]
Net unrecognized actuarial gain (loss)	$ (95.9)	$ (110.1)
Prior service credit	0.0	0.0
Pension and other postretirement benefit plans, accumulated other comprehensive income (loss), before tax, total	(95.9)	(110.1)
United States \| Other Postretirement
Defined Benefit Plan Disclosure [Line Items]
Net unrecognized actuarial gain (loss)	27.0	25.1
Prior service credit	2.1	0.0
Pension and other postretirement benefit plans, accumulated other comprehensive income (loss), before tax, total	29.1	25.1
Foreign \| Pension
Defined Benefit Plan Disclosure [Line Items]
Net unrecognized actuarial gain (loss)	(109.2)	(100.9)
Prior service credit	0.0	0.0
Pension and other postretirement benefit plans, accumulated other comprehensive income (loss), before tax, total	(109.2)	(100.9)
Foreign \| Other Postretirement
Defined Benefit Plan Disclosure [Line Items]
Net unrecognized actuarial gain (loss)	(5.4)	(6.1)
Prior service credit	0.6	0.9
Pension and other postretirement benefit plans, accumulated other comprehensive income (loss), before tax, total	$ (4.8)	$ (5.2)

Pension and Other Postretirement Benefit Plans - 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	Dec. 31, 2017 USD ($)
United States \| Pension
Defined Benefit Plan Disclosure [Line Items]
Net unrecognized actuarial gain (loss)	$ (2.1)
Prior service credit	0.0
Total amounts recorded in accumulated other comprehensive loss that is expected to be recognized in the subsequent year	(2.1)
United States \| Other Postretirement
Defined Benefit Plan Disclosure [Line Items]
Net unrecognized actuarial gain (loss)	2.2
Prior service credit	0.2
Total amounts recorded in accumulated other comprehensive loss that is expected to be recognized in the subsequent year	2.4
Foreign \| Pension
Defined Benefit Plan Disclosure [Line Items]
Net unrecognized actuarial gain (loss)	(6.0)
Prior service credit	0.0
Total amounts recorded in accumulated other comprehensive loss that is expected to be recognized in the subsequent year	(6.0)
Foreign \| Other Postretirement
Defined Benefit Plan Disclosure [Line Items]
Net unrecognized actuarial gain (loss)	(0.1)
Prior service credit	0.3
Total amounts recorded in accumulated other comprehensive loss that is expected to be recognized in the subsequent year	$ 0.2

Pension and Other Postretirement Benefit Plans - Components of Net Periodic Benefit Costs (Credit) (Detail) - USD ($) $ in Millions	3 Months Ended	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
United States \| Pension
Defined Benefit Plans and Other Postretirement Benefit Plans [Line Items]
Service cost		$ 5.0	$ 5.6	$ 4.7
Interest cost		21.8	29.8	28.7
Expected return on plan assets		(28.9)	(38.1)	(39.4)
Amortization of actuarial loss		2.6	2.7	2.6
Curtailment gain (loss)		0.0	0.0	0.0
Settlement loss	$ 34.2	0.2	34.4	0.2
Net periodic benefit cost (credit)		0.7	34.4	(3.2)
United States \| Other Postretirement
Defined Benefit Plans and Other Postretirement Benefit Plans [Line Items]
Service cost		0.1	0.2	0.2
Interest cost		2.4	3.2	3.1
Amortization of actuarial loss		(2.6)	(1.3)	(1.2)
Amortization of prior service cost (credit)		0.0	0.0	0.0
Special termination benefits		0.0	0.0	0.0
Net periodic benefit cost (credit)		(0.1)	2.1	2.1
Foreign \| Pension
Defined Benefit Plans and Other Postretirement Benefit Plans [Line Items]
Service cost		7.3	6.5	8.4
Interest cost		15.0	15.8	16.2
Expected return on plan assets		(22.9)	(23.2)	(25.7)
Amortization of actuarial loss		5.1	3.1	4.1
Curtailment gain (loss)		(0.9)	0.0	(7.7)
Settlement loss		0.8	0.4	0.0
Net periodic benefit cost (credit)		6.2	2.6	10.7
Foreign \| Other Postretirement
Defined Benefit Plans and Other Postretirement Benefit Plans [Line Items]
Service cost		0.5	0.5	0.7
Interest cost		1.5	1.6	1.7
Amortization of actuarial loss		0.3	0.2	0.5
Amortization of prior service cost (credit)		(0.4)	(0.3)	(0.4)
Special termination benefits		0.1	0.3	0.8
Net periodic benefit cost (credit)		$ 2.0	$ 2.3	$ 3.3

Pension and Other Postretirement Benefit Plans - Weighted Average Actuarial Assumptions Used (Detail)	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
United States \| Pension
Weighted average actuarial assumptions used in determining the benefit obligations
Discount rate	3.60%	4.10%
Weighted average actuarial assumptions used in determining the net periodic benefit cost
Discount rate	4.10%	4.40%	4.10%
Expected return on plan assets	7.30%	7.50%	7.80%
United States \| Other Postretirement
Weighted average actuarial assumptions used in determining the benefit obligations
Discount rate	3.50%	3.90%
Weighted average actuarial assumptions used in determining the net periodic benefit cost
Discount rate	3.90%	4.20%	3.90%
Foreign \| Pension
Weighted average actuarial assumptions used in determining the benefit obligations
Discount rate	3.10%	3.30%
Rate of compensation increase	3.30%	3.30%
Weighted average actuarial assumptions used in determining the net periodic benefit cost
Discount rate	3.30%	3.80%	3.60%
Expected return on plan assets	6.30%	6.30%	6.50%
Rate of compensation increase	3.30%	3.30%	3.10%
Foreign \| Other Postretirement
Weighted average actuarial assumptions used in determining the benefit obligations
Discount rate	3.50%	3.90%
Weighted average actuarial assumptions used in determining the net periodic benefit cost
Discount rate	3.90%	4.20%	4.00%

Pension and Other Postretirement Benefit Plans - Health Care Cost Trend Rates (Details) $ in Millions	12 Months Ended
	Dec. 31, 2017 USD ($)
Defined Benefit Plan, Effect of One-Percentage Point Change in Assumed Health Care Cost Trend Rate [Abstract]
100 bp increase in healthcare cost trend rates, postretirement benefit obligation	$ 13.9
100 bp increase in healthcare cost trend rates, net periodic postretirement cost	0.8
100 bp decrease in healthcare cost trend rates, postretirement benefit obligation	(11.3)
100 bp decrease in healthcare cost trend rates, net periodic postretirement cost	$ (0.6)
United States
Defined Benefit Plan, Effect of One-Percentage Point Change in Assumed Health Care Cost Trend Rate [Abstract]
Initial healthcare cost trend rate	6.50%
Ultimate healthcare cost trend rate	4.50%
Foreign
Defined Benefit Plan, Effect of One-Percentage Point Change in Assumed Health Care Cost Trend Rate [Abstract]
Initial healthcare cost trend rate	5.40%
Ultimate healthcare cost trend rate	4.50%

Pension and Other Postretirement Benefit Plans - Expected Benefit Payments (Detail) $ in Millions	Dec. 31, 2017 USD ($)
United States \| Pension
Defined Benefit Plan Disclosure [Line Items]
2017	$ 23.9
2018	25.4
2019	26.2
2020	26.9
2021	28.3
Five years thereafter	146.0
United States \| Other Postretirement
Defined Benefit Plan Disclosure [Line Items]
2017	4.3
2018	4.3
2019	4.2
2020	4.2
2021	4.0
Five years thereafter	18.5
Foreign \| Pension
Defined Benefit Plan Disclosure [Line Items]
2017	18.9
2018	18.7
2019	19.5
2020	19.9
2021	21.7
Five years thereafter	116.9
Foreign \| Other Postretirement
Defined Benefit Plan Disclosure [Line Items]
2017	1.5
2018	1.5
2019	1.6
2020	1.7
2021	1.7
Five years thereafter	$ 9.8

Pension and Other Postretirement Benefit Plans - Information Related to Multi-Employer Pension Plans (Detail) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
516099782-001
Multiemployer Plans [Line Items]
Contributions to multiemployer pension plan	$ 0.6	$ 0.6	$ 0.5
13-6130178
Multiemployer Plans [Line Items]
Contributions to multiemployer pension plan	$ 0.4	$ 0.4	$ 0.3

Capital Stock, Accumulated Other Comprehensive Loss and Equity - Additional Information (Detail)	3 Months Ended									12 Months Ended			84 Months Ended
	Sep. 30, 2017 $ / shares	Jul. 01, 2017 $ / shares	Apr. 01, 2017 $ / shares	Oct. 01, 2016 $ / shares	Jul. 02, 2016 $ / shares	Apr. 02, 2016 $ / shares	Sep. 26, 2015 $ / shares	Jun. 27, 2015 $ / shares	Mar. 28, 2015 $ / shares	Dec. 31, 2017 USD ($) vote $ / shares shares	Dec. 31, 2016 USD ($) $ / shares shares	Dec. 31, 2015 USD ($) $ / shares shares	Dec. 31, 2017 USD ($) vote $ / shares shares
Equity, Class of Treasury Stock [Line Items]
Common stock, shares authorized (in shares) \| shares										300,000,000	300,000,000		300,000,000
Common stock holders voting right, vote per outstanding share \| vote										1			1
Common stock, aggregate authorized repurchase amount										$ 4,100,000,000.0			$ 4,100,000,000.0
Repurchase of common stock										$ 450,500,000	$ 658,800,000	$ 487,400,000	$ 3,500,000,000
Repurchase of common stock, average price (in dollars per share) \| $ / shares										$ 150.77	$ 113.26	$ 111.62	$ 79.73
Stock repurchased during period, amount										$ 454,400,000	$ 658,800,000	$ 487,400,000
Repurchase of common stock (in shares) \| shares										3,014,131	5,816,363	4,366,365
Remaining repurchase authorization										$ 545,600,000			$ 545,600,000
Retirement of shares held in treasury (in shares) \| shares										8,000,000
Cash dividends declared (in dollars per share) \| $ / shares	$ 0.50	$ 0.50	$ 0.50	$ 0.30	$ 0.30	$ 0.30	$ 0.25	$ 0.25	$ 0.25	$ 0.50	$ 0.30	$ 0.25
Dividends declared to Lear Corporation stockholders										$ 140,300,000	$ 89,100,000	$ 79,400,000
Dividends paid to Lear Corporation stockholders										137,700,000	88,800,000	78,500,000
Pretax income (loss) related to intercompany transactions for which settlement is not planned or anticipated in the foreseeable future										900,000	(200,000)	(10,700,000)
Purchase of remaining noncontrolling interest										$ 32,600,000
Percentage ownership of affiliate after transaction										100.00%
Common stock
Equity, Class of Treasury Stock [Line Items]
Increase (reduction) for retirement of shares held in treasury										$ 100,000
Additional paid-in capital
Equity, Class of Treasury Stock [Line Items]
Stock repurchased during period, amount											0	0
Increase (reduction) for retirement of shares held in treasury										155,900,000
Retained earnings
Equity, Class of Treasury Stock [Line Items]
Increase (reduction) for retirement of shares held in treasury										735,500,000
Dividends declared to Lear Corporation stockholders										140,300,000	89,100,000	79,400,000
Treasury stock
Equity, Class of Treasury Stock [Line Items]
Stock repurchased during period, amount										454,400,000	$ 658,800,000	$ 487,400,000
Increase (reduction) for retirement of shares held in treasury										$ (891,500,000)

Capital Stock, Accumulated Other Comprehensive Loss and Equity - Changes in AOCI, Net of Tax (Detail) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Accumulated Other Comprehensive Income (Loss) [Line Items]
Redeemable Noncontrolling Interest, Equity, Carrying Amount	$ 153.4	$ 0.0
Accumulated Other Comprehensive Income (Loss) [Roll Forward]
Balance at beginning of year	3,192.9	3,017.7	$ 3,029.3
Balance at end of year	4,292.6	3,192.9	3,017.7
Defined benefit plans
Accumulated Other Comprehensive Income (Loss) [Roll Forward]
Balance at beginning of year	(192.8)	(194.6)
Gains (losses) reclassified from accumulated other comprehensive loss	4.9	25.9	4.2
Other comprehensive income (loss) recognized during the period	3.9	(24.1)	20.4
Balance at end of year	(184.0)	(192.8)	(194.6)
Comprehensive income (loss), tax
Reclassification adjustments, tax expense (benefit)	1.5	12.1	1.4
Other comprehensive income (loss), tax expense (benefit)	0.0	(5.0)	6.9
Derivative instruments and hedging
Accumulated Other Comprehensive Income (Loss) [Roll Forward]
Balance at beginning of year	(45.1)	(38.7)
Gains (losses) reclassified from accumulated other comprehensive loss	6.4	57.9	23.7
Other comprehensive income (loss) recognized during the period	15.8	(64.3)	(29.2)
Balance at end of year	(22.9)	(45.1)	(38.7)
Comprehensive income (loss), tax
Reclassification adjustments, tax expense (benefit)	3.1	28.8	14.9
Other comprehensive income (loss), tax expense (benefit)	12.8	(32.7)	(18.4)
Foreign currency translation
Accumulated Other Comprehensive Income (Loss) [Roll Forward]
Balance at beginning of year	(597.7)	(496.8)
Other comprehensive income (loss) recognized during the period	291.2	(100.9)	(247.2)
Balance at end of year	(306.5)	(597.7)	(496.8)
Comprehensive income (loss), tax
Other comprehensive income (loss), tax expense (benefit)	$ 0.0	$ (1.1)	$ (6.0)

Stock-Based Compensation - Summary of Restricted Stock Unit and Performance Share Transaction (Detail) - $ / shares	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Restricted Stock Units
Restricted Stock Units
Outstanding beginning balance (in shares)	623,142
Granted (in shares)	153,675
Distributed (vested) (in shares)	(194,373)
Cancelled (in shares)	(10,231)
Outstanding at end of period (in shares)	572,213	623,142
Vested or expected to vest (in shares)	572,213
Weighted Average Grant Date Fair Value
Outstanding beginning balance (in dollars per share)	$ 92.54
Granted (in dollars per share)	142.14	$ 120.42	$ 104.46
Outstanding ending balance (in dollars per share)	$ 109.31	$ 92.54
Performance Shares
Restricted Stock Units
Outstanding beginning balance (in shares)	1,455,054
Granted (in shares)	389,384
Distributed (vested) (in shares)	(571,254)
Cancelled (in shares)	(73,614)
Outstanding at end of period (in shares)	1,199,570	1,455,054
Vested or expected to vest (in shares)	1,150,611
Weighted Average Grant Date Fair Value
Outstanding beginning balance (in dollars per share)	$ 94.19
Granted (in dollars per share)	132.94	$ 119.99	$ 97.92
Outstanding ending balance (in dollars per share)	$ 115.33	$ 94.19

Stock-Based Compensation - Additional Information (Detail) - USD ($) $ / shares in Units, $ in Millions	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015	Nov. 09, 2009
Compensation Related Costs Disclosure [Line Items]
Common stock reserved for issuance (in shares)				11,815,748
Compensation expense	$ 68.7	$ 66.7	$ 64.5
Unrecognized compensation expense	$ 60.6
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 (in dollars per share)	$ 132.94	$ 119.99	$ 97.92
Restricted Stock Units
Compensation Related Costs Disclosure [Line Items]
Vesting period	3 years
Weighted average grant date fair value of performance shares granted (in dollars per share)	$ 142.14	$ 120.42	$ 104.46

Commitments and Contingencies - Additional Information (Detail) $ in Millions	12 Months Ended
	Dec. 31, 2017 USD ($) employee	Dec. 31, 2016 USD ($)	Dec. 31, 2015 USD ($)
Loss Contingencies [Line Items]
Reserves for pending legal disputes, including commercial disputes and other matters	$ 25.8	$ 11.0
Environmental reserves	$ 9.0	9.0
Percentage employees that are members of collective bargaining agreements	46.00%
Rent expense	$ 144.7	$ 126.4	$ 126.2
Unionized workforce subject to labor agreement expiring in 2014
Loss Contingencies [Line Items]
Percentage employees that are members of collective bargaining agreements	77.00%
Number of employees \| employee	76,400
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	2.00%

Commitments and Contingencies - Summary of Changes in Reserves for Product Liability and Warranty Claims (Detail) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016
Movement in Standard Product Warranty Accrual [Roll Forward]
Beginning balance	$ 49.1	$ 33.0
Expense, net, including changes in estimates	13.3	27.3
Settlements	(19.6)	(10.4)
Foreign currency translation and other	3.7	(0.8)
Ending balance	$ 46.5	$ 49.1

Commitments and Contingencies - Summary of Lease Commitments Under Non-Cancelable Operating Leases (Detail) $ in Millions	Dec. 31, 2017 USD ($)
Operating Leases, Future Minimum Payments Due, Fiscal Year Maturity [Abstract]
2018	$ 103.1
2019	90.4
2020	77.0
2021	59.7
2022	48.9
Thereafter	169.7
Total	$ 548.8

Segment Reporting - Summary of Segment Financial Information (Detail) - USD ($) $ in Millions	3 Months Ended								12 Months Ended
	Dec. 31, 2017	Sep. 30, 2017	Jul. 01, 2017	Apr. 01, 2017	Dec. 31, 2016	Oct. 01, 2016	Jul. 02, 2016	Apr. 02, 2016	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Segment Reporting Information [Line Items]
Revenues from external customers	$ 5,363.8	$ 4,981.5	$ 5,123.2	$ 4,998.5	$ 4,643.5	$ 4,526.4	$ 4,724.8	$ 4,662.9	$ 20,467.0	$ 18,557.6	$ 18,211.4
Segment earnings									1,608.3	1,427.2	1,186.8
Depreciation and amortization									427.7	378.2	347.8
Capital expenditures									594.5	528.3	485.8
Total assets	11,945.9				9,900.6				11,945.9	9,900.6
Operating segments
Segment Reporting Information [Line Items]
Segment earnings									1,892.4	1,727.3	1,461.4
Operating segments \| Seating
Segment Reporting Information [Line Items]
Revenues from external customers									15,873.0	14,356.7	14,098.5
Segment earnings									1,250.8	1,136.0	907.0
Depreciation and amortization									289.5	258.1	239.3
Capital expenditures									398.3	341.6	317.2
Total assets	7,303.4				6,199.2				7,303.4	6,199.2
Operating segments \| E-Systems
Segment Reporting Information [Line Items]
Revenues from external customers									4,594.0	4,200.9	4,112.9
Segment earnings									641.6	591.3	554.4
Depreciation and amortization									123.4	107.6	99.3
Capital expenditures									176.3	162.4	134.4
Total assets	2,268.0				1,675.9				2,268.0	1,675.9
Other
Segment Reporting Information [Line Items]
Revenues from external customers									0.0	0.0	0.0
Segment earnings									(284.1)	(300.1)	(274.6)
Depreciation and amortization									14.8	12.5	9.2
Capital expenditures									19.9	24.3	$ 34.2
Total assets	$ 2,374.5				$ 2,025.5				$ 2,374.5	$ 2,025.5

Segment Reporting - Additional Information (Detail) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Segment Reporting Information [Line Items]
Restructuring charges	$ 70.9	$ 63.6	$ 81.1
Operating segments \| Seating
Segment Reporting Information [Line Items]
Restructuring charges	45.7	40.6	60.8
Operating segments \| E-Systems
Segment Reporting Information [Line Items]
Restructuring charges	19.9	20.1	13.9
Other
Segment Reporting Information [Line Items]
Restructuring charges	$ 7.9	$ 2.9	$ 12.1

Segment Reporting - Reconciliation of Consolidated Segment Earnings to Consolidated Income Before Provision for Income Taxes (Detail) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Segment Reporting, Reconciling Item for Operating Profit (Loss) from Segment to Consolidated [Line Items]
Consolidated income before interest, other expense, provision for income taxes and equity in net income of affiliates	$ 1,608.3	$ 1,427.2	$ 1,186.8
Interest expense	85.7	82.5	86.7
Other (income) expense, net	(4.1)	6.4	68.6
Consolidated income before provision for income taxes and equity in net income of affiliates	1,526.7	1,338.3	1,031.5
Operating segments
Segment Reporting, Reconciling Item for Operating Profit (Loss) from Segment to Consolidated [Line Items]
Consolidated income before interest, other expense, provision for income taxes and equity in net income of affiliates	1,892.4	1,727.3	1,461.4
Other
Segment Reporting, Reconciling Item for Operating Profit (Loss) from Segment to Consolidated [Line Items]
Consolidated income before interest, other expense, provision for income taxes and equity in net income of affiliates	$ (284.1)	$ (300.1)	$ (274.6)

Segment Reporting - Revenue from External Customers and Tangible Long-lived Assets by Geographic Area (Detail) - USD ($) $ in Millions	3 Months Ended								12 Months Ended
	Dec. 31, 2017	Sep. 30, 2017	Jul. 01, 2017	Apr. 01, 2017	Dec. 31, 2016	Oct. 01, 2016	Jul. 02, 2016	Apr. 02, 2016	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Revenues from External Customers and Long-Lived Assets [Line Items]
Revenues from external customers	$ 5,363.8	$ 4,981.5	$ 5,123.2	$ 4,998.5	$ 4,643.5	$ 4,526.4	$ 4,724.8	$ 4,662.9	$ 20,467.0	$ 18,557.6	$ 18,211.4
Tangible long-lived assets	2,459.4				2,019.3				2,459.4	2,019.3
United States
Revenues from External Customers and Long-Lived Assets [Line Items]
Revenues from external customers									3,955.1	4,186.0	4,252.3
Tangible long-lived assets	385.4				361.2				385.4	361.2
Mexico
Revenues from External Customers and Long-Lived Assets [Line Items]
Revenues from external customers									3,170.9	2,684.4	2,777.3
Tangible long-lived assets	549.0				466.5				549.0	466.5
China
Revenues from External Customers and Long-Lived Assets [Line Items]
Revenues from external customers									2,519.3	2,277.6	2,141.9
Tangible long-lived assets	307.3				253.5				307.3	253.5
Germany
Revenues from External Customers and Long-Lived Assets [Line Items]
Revenues from external customers									2,139.4	2,076.0	1,987.3
Tangible long-lived assets	182.4				147.5				182.4	147.5
Other countries
Revenues from External Customers and Long-Lived Assets [Line Items]
Revenues from external customers									8,682.3	7,333.6	$ 7,052.6
Tangible long-lived assets	$ 1,035.3				$ 790.6				$ 1,035.3	$ 790.6

Segment Reporting - Summary of Percentage of Revenues from Major Customers (Detail) - Net sales	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Ford
Revenue, Major Customer [Line Items]
Concentration risk percentage	18.30%	21.00%	22.50%
General Motors
Revenue, Major Customer [Line Items]
Concentration risk percentage	18.00%	20.90%	20.00%
BMW
Revenue, Major Customer [Line Items]
Concentration risk percentage	8.10%	10.10%	10.50%

Financial Instruments - Fair Value of Debt Instruments (Details) - USD ($) $ in Millions	Dec. 31, 2017	Dec. 31, 2016
Investments, All Other Investments [Abstract]
Estimated aggregate fair value	$ 2,033.5	$ 2,004.8
Aggregate carrying value	$ 1,973.4	$ 1,943.7

Financial Instruments - Additional Information (Detail) € in Millions		12 Months Ended
	Sep. 08, 2017 USD ($)	Dec. 31, 2017 USD ($)	Dec. 31, 2017 EUR (€)	Dec. 31, 2016 USD ($)	Dec. 31, 2015 USD ($)	Jun. 21, 2016 USD ($)
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Uncommitted factoring agreement, aggregate purchase of customer accounts \| €			€ 200
Factored receivables outstanding		$ 0		$ 0
Expected amount to be reclassified into earnings from accumulated other comprehensive loss		11,500,000
Tax (benefits) expense related to derivative instruments and hedging activities recognized in other comprehensive income (loss)		(15,900,000)		3,900,000	$ 3,500,000
Shanghai Lear STEC Automotive Parts Co., Ltd. (China)
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Noncontrolling interests, fair value	$ 125,000,000
Fair value of previously held equity interest in acquiree	$ 94,000,000	94,000,000
Beijing BAI Lear Automotive Systems Co., Ltd.
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Noncontrolling interests, fair value						$ 41,000,000
Fair value of previously held equity interest in acquiree				63,000,000
Designated as hedging instrument \| Foreign exchange contract \| Derivative instruments and hedging
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Pretax net losses related to derivative instruments and hedging activities in accumulated other comprehensive loss		18,200,000		56,500,000
Level 3 \| Antolin Seating
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Property, plant and equipment, fair value		95,400,000
Intangible assets, fair value		187,400,000
Noncontrolling interests, fair value		125,000,000
Level 3 \| AccuMed and Beijing BAI Lear Automotive Systems Co., Ltd.
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Property, plant and equipment, fair value				31,200,000
Intangible assets, fair value				87,000,000
Noncontrolling interests, fair value				41,000,000
Fair value, measurements, recurring
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Marketable equity securities		43,800,000		30,200,000
Fair value, measurements, recurring \| Level 1
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Marketable equity securities		43,800,000		30,200,000
Fair value, measurements, recurring \| Level 3
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Marketable equity securities		$ 0		$ 0

Financial Instruments - Fair Value of Outstanding Foreign Currency Derivative Contracts and Related Classification in Condensed Consolidated Balance Sheets (Detail) - Foreign exchange contract - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016
Derivatives, Fair Value [Line Items]
Derivative, fair value, net	$ (22.8)	$ (54.4)
Notional amount	2,219.6	1,956.2
Designated as hedging instrument \| Cash flow hedging
Derivatives, Fair Value [Line Items]
Other current assets	16.9	11.2
Other long-term assets	1.3	0.5
Other current liabilities	(28.4)	(58.3)
Other long-term liabilities	(8.0)	(9.9)
Derivative, fair value, net	(18.2)	(56.5)
Notional amount	$ 1,538.5	$ 1,275.0
Designated as hedging instrument \| Cash flow hedging \| Maximum
Derivatives, Fair Value [Line Items]
Outstanding maturities in months, not to exceed	24 months	24 months
Not designated as hedging instrument
Derivatives, Fair Value [Line Items]
Other current assets	$ 1.8	$ 5.9
Other current liabilities	(6.4)	(3.8)
Derivative, fair value, net	(4.6)	2.1
Notional amount	$ 681.1	$ 681.2
Not designated as hedging instrument \| Maximum
Derivatives, Fair Value [Line Items]
Outstanding maturities in months, not to exceed	12 months	12 months

Financial Instruments - 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 - Cash flow hedging - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Derivative [Line Items]
Gains (losses) recognized in accumulated other comprehensive loss:	$ (28.8)	$ 96.8	$ 47.3
(Gains) losses reclassified from accumulated other comprehensive loss to	9.5	86.7	38.6
Comprehensive income (loss)	38.3	(10.1)	(8.7)
Net sales
Derivative [Line Items]
(Gains) losses reclassified from accumulated other comprehensive loss to	2.1	4.8	(3.7)
Cost of sales
Derivative [Line Items]
(Gains) losses reclassified from accumulated other comprehensive loss to	$ 7.4	$ 81.9	$ 42.3

Financial Instruments - Fair Value Measurements and Related Valuation Techniques and Fair Value Hierarchy Level (Detail) - USD ($) $ in Millions	Dec. 31, 2017	Dec. 31, 2016
Foreign exchange contract
Fair Value Measurements, Recurring and Nonrecurring, Valuation Techniques [Line Items]
Foreign currency derivative contracts, net	$ (22.8)	$ (54.4)
Fair value, measurements, recurring
Fair Value Measurements, Recurring and Nonrecurring, Valuation Techniques [Line Items]
Marketable equity securities	43.8	30.2
Fair value, measurements, recurring \| Foreign exchange contract
Fair Value Measurements, Recurring and Nonrecurring, Valuation Techniques [Line Items]
Foreign currency derivative contracts, net	(22.8)	(54.4)
Level 1 \| Fair value, measurements, recurring
Fair Value Measurements, Recurring and Nonrecurring, Valuation Techniques [Line Items]
Marketable equity securities	43.8	30.2
Level 1 \| Fair value, measurements, recurring \| Foreign exchange contract
Fair Value Measurements, Recurring and Nonrecurring, Valuation Techniques [Line Items]
Foreign currency derivative contracts, net	0.0	0.0
Level 2 \| Fair value, measurements, recurring
Fair Value Measurements, Recurring and Nonrecurring, Valuation Techniques [Line Items]
Marketable equity securities	0.0	0.0
Level 2 \| Fair value, measurements, recurring \| Foreign exchange contract
Fair Value Measurements, Recurring and Nonrecurring, Valuation Techniques [Line Items]
Foreign currency derivative contracts, net	(22.8)	(54.4)
Level 3 \| Fair value, measurements, recurring
Fair Value Measurements, Recurring and Nonrecurring, Valuation Techniques [Line Items]
Marketable equity securities	0.0	0.0
Level 3 \| Fair value, measurements, recurring \| Foreign exchange contract
Fair Value Measurements, Recurring and Nonrecurring, Valuation Techniques [Line Items]
Foreign currency derivative contracts, net	$ 0.0	$ 0.0

Quarterly Financial Data (unaudited) (Detail) - USD ($) $ / shares in Units, $ in Millions	3 Months Ended								12 Months Ended
	Dec. 31, 2017	Sep. 30, 2017	Jul. 01, 2017	Apr. 01, 2017	Dec. 31, 2016	Oct. 01, 2016	Jul. 02, 2016	Apr. 02, 2016	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Quarterly Financial Information Disclosure [Abstract]
Net sales	$ 5,363.8	$ 4,981.5	$ 5,123.2	$ 4,998.5	$ 4,643.5	$ 4,526.4	$ 4,724.8	$ 4,662.9	$ 20,467.0	$ 18,557.6	$ 18,211.4
Gross profit	574.9	555.9	577.8	582.5	512.1	513.9	540.4	535.7
Consolidated net income	420.4	315.0	327.0	318.5	248.5	235.0	294.5	262.5	1,380.9	1,040.5	795.8
Net income attributable to Lear	$ 400.5	$ 295.2	$ 311.9	$ 305.8	$ 229.9	$ 214.4	$ 282.4	$ 248.4	$ 1,313.4	$ 975.1	$ 745.5
Basic net income per share attributable to Lear (in dollars per share)	$ 5.89	$ 4.00	$ 4.53	$ 4.39	$ 3.28	$ 3.01	$ 3.85	$ 3.33	$ 18.79	$ 13.48	$ 9.71
Diluted net income per share attributable to Lear (in dollars per share)	$ 5.80	$ 3.96	$ 4.49	$ 4.35	$ 3.24	$ 2.98	$ 3.82	$ 3.29	$ 18.59	$ 13.33	$ 9.59

Quarterly Financial Data (unaudited) - Additional Information (Detail) - USD ($) $ in Millions	3 Months Ended								12 Months Ended
	Dec. 31, 2017	Sep. 30, 2017	Jul. 01, 2017	Apr. 01, 2017	Dec. 31, 2016	Oct. 01, 2016	Jul. 02, 2016	Apr. 02, 2016	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Quarterly Financial Information [Line Items]
Loss on extinguishment of debt		$ (21.2)							$ 21.2	$ 0.0	$ 14.3
Net tax benefits	$ 30.2	14.0	$ 35.3	$ 19.1	$ 9.1	$ 2.4	$ 7.1	$ 5.0
Income tax expense (benefit)									(197.5)	(370.2)	(285.5)
Transition tax on accumulated foreign earnings	131.0								$ 131.0	$ 0.0	$ 0.0
U.S. corporate tax rate									35.00%	35.00%	35.00%
U.S. \| Pension
Quarterly Financial Information [Line Items]
Pension settlement gain (loss)					$ (34.2)				$ (0.2)	$ (34.4)	$ (0.2)
Foreign Tax Authority
Quarterly Financial Information [Line Items]
Income tax expense (benefit)	289.7
State and Local Jurisdiction
Quarterly Financial Information [Line Items]
Income tax expense (benefit)	146.4
U.S.
Quarterly Financial Information [Line Items]
Income tax expense (benefit)	$ (42.5)
Beijing BAI Lear Automotive Systems Co., Ltd.
Quarterly Financial Information [Line Items]
Consolidation of affiliate, revaluation gain		$ 54.2					$ 30.3		$ 30.3

Schedule II - Valuation And Qualifying Accounts (Detail) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Movement in Valuation Allowances and Reserves [Roll Forward]
Balance as of Beginning of Period	$ 478.4	$ 530.1	$ 536.0
Additions	41.4	20.6	66.0
Retirements	(95.6)	(66.3)	(30.4)
Other Changes	19.8	(6.0)	(41.5)
Balance as of End of Period	444.0	478.4	530.1
Allowance for doubtful accounts
Movement in Valuation Allowances and Reserves [Roll Forward]
Balance as of Beginning of Period	32.8	34.4	27.5
Additions	16.4	12.0	14.1
Retirements	(3.7)	(12.7)	(4.5)
Other Changes	(3.7)	(0.9)	(2.7)
Balance as of End of Period	41.8	32.8	34.4
Allowance for deferred tax assets
Movement in Valuation Allowances and Reserves [Roll Forward]
Balance as of Beginning of Period	445.6	495.7	508.5
Additions	25.0	8.6	51.9
Retirements	(91.9)	(53.6)	(25.9)
Other Changes	23.5	(5.1)	(38.8)
Balance as of End of Period	$ 402.2	$ 445.6	$ 495.7