Visteon Corporation has reported a second-quarter net loss as the automotive parts maker booked the costs of getting out of the unprofitable business of making seats, Dow Jones Business News reported. Visteon, spun off from Ford in 2000, made a net loss of $US167 million, or $1.33 a share, in contrast to net income of $72 million, or 56 cents a share, a year earlier, the report said.