XML 55 R42.htm IDEA: XBRL DOCUMENT
v3.21.2

Income Taxes (Tables) | 12 Months Ended
--- | ---
Sep. 30, 2021
Income Tax Disclosure [Abstract] |
Schedule Of Pretax Earnings From Continuing Operations | Pretax earnings consist of the following:
| 2019 |  |  | 2020 |  |  | 2021 |
United States | $ | 1,771 |  |  | 1,360 |  |  | 1,491 |
Non-U.S. | 1,088 |  |  | 975 |  |  | 1,421 |
Total pretax earnings | $ | 2,859 |  |  | 2,335 |  |  | 2,912 |
Schedule Of Principal Components Of Income Tax Expense | The principal components of income tax expense follow:
| 2019 |  |  | 2020 |  |  | 2021 |
Current: |  |  |  |  |
U.S. federal | $ | 247 |  |  | 123 |  |  | 152 |
State and local | 24 |  |  | 15 |  |  | 26 |
Non-U.S. | 308 |  |  | 288 |  |  | 355 |
Deferred: |  |  |  |  |
U.S. federal | (2) |  |  | (44) |  |  | 81 |
State and local | 12 |  |  | 1 |  |  | (2) |
Non-U.S. | (58) |  |  | (38) |  |  | (27) |
Income tax expense | $ | 531 |  |  | 345 |  |  | 585 |
Schedule Of Reconciliations Of U.S. Federal Statutory Tax Rate | Reconciliations of the U.S. federal statutory income tax rate to the Company's effective tax rate follow.
| 2019 |  |  | 2020 |  |  | 2021 |
U.S. federal statutory rate | 21.0 | % |  | 21.0 | % |  | 21.0 | %
State and local taxes, net of U.S. federal tax benefit | 1.0 |  |  | 0.6 |  |  | 0.7 |
Non-U.S. rate differential | 1.8 |  |  | 1.7 |  |  | 2.0 |
Non-U.S. tax holidays | (1.1) |  |  | (1.1) |  |  | (0.8) |
Research and development credits | (0.3) |  |  | (1.8) |  |  | (0.6) |
Foreign derived intangible income | (1.1) |  |  | (1.2) |  |  | (1.4) |
Subsidiary restructuring | (2.6) |  |  | (4.4) |  |  | (0.5) |
Other | (0.1) |  |  | — |  |  | (0.3) |
Effective income tax rate | 18.6 | % |  | 14.8 | % |  | 20.1 | %
Schedule Of Unrecognized Tax Benefits |
| 2020 |  |  | 2021 |
Unrecognized tax benefits, beginning | $ | 159 |  |  | 195 |
Additions for current year tax positions | 25 |  |  | 27 |
Additions for prior year tax positions | 29 |  |  | 17 |
Reductions for prior year tax positions | (8) |  |  | (6) |
Acquisitions and divestitures | — |  |  | 1 |
Reductions for settlements with tax authorities | — |  |  | (5) |
Reductions for expiration of statutes of limitations | (10) |  |  | (10) |
Unrecognized tax benefits, ending | $ | 195 |  |  | 219 |
Schedule Of Deferred Income Tax Assets And Liabilities | The principal items that gave rise to deferred income tax assets and liabilities follow:
| 2020 |  |  | 2021 |
Deferred tax assets: |  |  |
Net operating losses, capital losses and tax credits | $ | 487 |  |  | 316 |
Accrued liabilities | 219 |  |  | 216 |
Postretirement and postemployment benefits | 33 |  |  | 29 |
Employee compensation and benefits | 119 |  |  | 149 |
Pensions | 69 |  |  | — |
Other | 137 |  |  | 128 |
Total | $ | 1,064 |  |  | 838 |
Valuation allowances | $ | (293) |  |  | (236) |
Deferred tax liabilities: |  |  |
Intangibles | $ | (652) |  |  | (787) |
Pensions | — |  |  | (107) |
Property, plant and equipment | (212) |  |  | (212) |
Undistributed non-U.S. earnings | (36) |  |  | (38) |
Other | (33) |  |  | (54) |
Total | $ | (933) |  |  | (1,198) |
Net deferred income tax liability | $ | (162) |  |  | (596) |

X
- Definition Reconciliation Of Unrecognized Tax Benefits [Table Text Block] + References No definition available. + Details
Name: | emr_ReconciliationOfUnrecognizedTaxBenefitsTableTextBlock
Namespace Prefix: | emr_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- References No definition available. + Details
Name: | us-gaap_IncomeTaxDisclosureAbstract
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of the components of income tax expense attributable to continuing operations for each year presented including, but not limited to: current tax expense (benefit), deferred tax expense (benefit), investment tax credits, government grants, the benefits of operating loss carryforwards, tax expense that results from allocating certain tax benefits either directly to contributed capital or to reduce goodwill or other noncurrent intangible assets of an acquired entity, adjustments of a deferred tax liability or asset for enacted changes in tax laws or rates or a change in the tax status of the entity, and adjustments of the beginning-of-the-year balances of a valuation allowance because of a change in circumstances that causes a change in judgment about the realizability of the related deferred tax asset in future years. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 9 -URI http://asc.fasb.org/extlink&oid=121826272&loc=d3e32639-109319 + Details
Name: | us-gaap_ScheduleOfComponentsOfIncomeTaxExpenseBenefitTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of the components of net deferred tax asset or liability recognized in an entity's statement of financial position, including the following: the total of all deferred tax liabilities, the total of all deferred tax assets, the total valuation allowance recognized for deferred tax assets. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 2 -URI http://asc.fasb.org/extlink&oid=121826272&loc=d3e32537-109319 + Details
Name: | us-gaap_ScheduleOfDeferredTaxAssetsAndLiabilitiesTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of the reconciliation using percentage or dollar amounts of the reported amount of income tax expense attributable to continuing operations for the year to the amount of income tax expense that would result from applying domestic federal statutory tax rates to pretax income from continuing operations. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 12 -URI http://asc.fasb.org/extlink&oid=121826272&loc=d3e32687-109319 + Details
Name: | us-gaap_ScheduleOfEffectiveIncomeTaxRateReconciliationTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of income before income tax between domestic and foreign jurisdictions. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Publisher FASB -Name Accounting Standards Codification -Topic 235 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.4-08(h)(1)(Note 1)) -URI http://asc.fasb.org/extlink&oid=120395691&loc=d3e23780-122690 + Details
Name: | us-gaap_ScheduleOfIncomeBeforeIncomeTaxDomesticAndForeignTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration