| The following tables summarize the changes in Adient's restructuring reserve. For the three months ended March 31, 2024:
| | | | | | | | | | | | | | | | | | | | | | | | | | (in millions) | | Employee Severance and Termination Benefits | | | | | | Currency Translation | | Total | | Balance at December 31, 2023 | | $ | 58 | | | | | | | $ | (4) | | | $ | 54 | | | 2024 Plan charges | | 127 | | | | | | | — | | | 127 | | | Utilized - cash | | (8) | | | | | | | — | | | (8) | | | Noncash and other adjustments | | (2) | | | | | | | (2) | | | (4) | | Balance at March 31, 2024 | | $ | 175 | | | | | | | $ | (6) | | | $ | 169 | | | | | | | | | | | | | | Current restructuring reserve - other current liabilities | | | | | | | | | | $ | 64 | | | Noncurrent restructuring reserve - other noncurrent liabilities | | | | | | | | | | 105 | | | Balance at March 31, 2024 | | | | | | | | | | $ | 169 | |
For the six months ended March 31, 2024:
| | | | | | | | | | | | | | | | | | | | | | | | | | (in millions) | | Employee Severance and Termination Benefits | | | | | | Currency Translation | | Total | | Balance at September 30, 2023 | | $ | 56 | | | | | | | $ | (5) | | | $ | 51 | | | 2024 Plan charges | | 138 | | | | | | | — | | | 138 | | | Utilized - cash | | (17) | | | | | | | — | | | (17) | | | Noncash and other adjustments | | (2) | | | | | | | (1) | | | (3) | | Balance at March 31, 2024 | | $ | 175 | | | | | | | $ | (6) | | | $ | 169 | |
For the three months ended March 31, 2023:
| | | | | | | | | | | | | | | | | | | | | | | | | | (in millions) | | Employee Severance and Termination Benefits | | | | | | Currency Translation | | Total | | Balance at December 31, 2022 | | $ | 49 | | | | | | | $ | (4) | | | $ | 45 | | | 2023 Plan charges | | 17 | | | | | | | — | | | 17 | | | Utilized - cash | | (10) | | | | | | | — | | | (10) | | | Noncash and other adjustments | | 1 | | | | | | | — | | | 1 | | | Balance at March 31, 2023 | | $ | 57 | | | | | | | $ | (4) | | | $ | 53 | | | | | | | | | | | | | | Current restructuring reserve - other current liabilities | | | | | | | | | | $ | 53 | | | Noncurrent restructuring reserve - other noncurrent liabilities | | | | | | | | | | — | | | Balance at March 31, 2023 | | | | | | | | | | $ | 53 | |
For the six months ended March 31, 2023:
| | | | | | | | | | | | | | | | | | | | | | | | | | (in millions) | | Employee Severance and Termination Benefits | | | | | | Currency Translation | | Total | | Balance at September 30, 2022 | | $ | 69 | | | | | | | $ | (9) | | | $ | 60 | | | 2023 Plan charges | | 24 | | | | | | | — | | | 24 | | | Utilized - cash | | (37) | | | | | | | — | | | (37) | | | Noncash and other adjustments | | 1 | | | | | | | 5 | | | 6 | | | Balance at March 31, 2023 | | $ | 57 | | | | | | | $ | (4) | | | $ | 53 | |
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