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Other Financial Data | 12 Months Ended
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Sep. 30, 2023
Other Financial Data [Abstract] |
Other Financial Data | OTHER FINANCIAL DATA Items reported in earnings from continuing operations during the years ended September 30 included the following:
| 2021 |  |  | 2022 |  |  | 2023 |
Research and development expense | $ | 347 |  |  | 385 |  |  | 523 |
Rent expense | $ | 199 |  |  | 187 |  |  | 210 |
The components of depreciation and amortization expense reported for the years ended September 30 included the following:
| 2021 |  |  | 2022 |  |  | 2023 |
Depreciation expense | $ | 330 |  |  | 312 |  |  | 287 |
Amortization of intangibles (includes $57, $108 and $196 reported in Cost of Sales in 2021, 2022 and 2023, respectively) (a) | 334 |  |  | 444 |  |  | 678 |
Amortization of capitalized software | 98 |  |  | 86 |  |  | 86 |
Total | $ | 762 |  |  | 842 |  |  | 1,051 |
(a) Amortization of intangibles include s $397 and $148 related to the Heritage AspenTech acquisition for 2023 and 2022, respectively, and $14 that is reported as a restructuring related cost in 2022. Backlog amortization of $30 related to the OSI acquisition is included in 2021. Items reported in other noncurrent assets included the following:
| 2022 |  |  | 2023 |
Pension assets | $ | 868 |  |  | 995 |
Operating lease right-of-use assets | $ | 439 |  |  | 550 |
Unbilled receivables (contract assets) | $ | 428 |  |  | 559 |
Deferred income taxes | $ | 85 |  |  | 100 |
Asbestos-related insurance receivables | $ | 68 |  |  | 53 |
Items reported in accrued expenses included the following:
| 2022 |  |  | 2023 |
Customer advances (contract liabilities) | $ | 751 |  |  | 861 |
Employee compensation | $ | 523 |  |  | 618 |
Operating lease liabilities (current) | $ | 128 |  |  | 144 |
Product warranty | $ | 84 |  |  | 84 |
Other liabilities are summarized as follows:
| 2022 |  |  | 2023 |
Deferred income taxes | $ | 1,714 |  |  | 1,959 |
Pension and postretirement liabilities | 427 |  |  | 435 |
Operating lease liabilities (noncurrent) | 312 |  |  | 404 |
Asbestos litigation | 205 |  |  | 173 |
Other | 495 |  |  | 535 |
Total | $ | 3,153 |  |  | 3,506 |

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