Adient plc 10-K

Item 3. Legal Proceedings Adient is involved in various lawsuits, claims and proceedings incident to the operation of its businesses, including those pertaining to product liability, product safety, environmental, safety and health, intellectual property, employment, commercial, contractual and various other matters. Although the outcome of any such lawsuit, claim or proceeding cannot be predicted with certainty and some may be disposed of unfavorably to Adient, it is management's opinion that none of these will have a material adverse effect on Adient's financial position, results of operations or cash flows. Adient accrues for potential liabilities in a manner consistent with accounting principles generally accepted in the U.S., that is, when it is probable a liability has been incurred and the amount of the liability is reasonably estimable. Further details regarding Adient’s commitments and contingencies are provided in Part II, Item 8 of this Form-10K in Note 19, “Commitments and Contingencies,” of the notes to consolidated financial statements. Item 4. Mine Safety Disclosures Not applicable. Adient plc | Form 10-K | 29 PART II