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OTHER FINANCIAL DATA - Depreciation and Amortization Expense Components (Details) - USD ($) $ in Millions | 12 Months Ended
--- | ---
Sep. 30, 2024 | Sep. 30, 2023 | Sep. 30, 2022
Business Acquisition [Line Items] |  |  |
Depreciation expense | $ 323 | $ 287 | $ 312
Amortization of intangibles (includes $108, $196 and $197 reported in Cost of Sales in 2021, 2022 and 2023, respectively) (a) | 1,274 | 678 | 444
Amortization of capitalized software | 92 | 86 | 86
Total | 1,689 | 1,051 | 842
Amortization if intangibles reported in Cost of Sales | 197 | 196 | 108
Amortization of intangible assets | 1,366 | 764 | 530
NI Acquisition |  |  |
Business Acquisition [Line Items] |  |  |
Amortization of intangible assets | 560 |  |
Heritage AspenTech |  |  |
Business Acquisition [Line Items] |  |  |
Amortization of intangible assets | $ 398 | $ 397 | 148
Amortization of intangibles - related restructuring |  |  | $ 14

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- Definition The aggregate expense charged against earnings to allocate the cost of intangible assets (nonphysical assets not used in production) in a systematic and rational manner to the periods expected to benefit from such assets. As a noncash expense, this element is added back to net income when calculating cash provided by or used in operations using the indirect method. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Section 45 -Paragraph 28 -Subparagraph (b) -SubTopic 10 -Topic 230 -Publisher FASB -URI https://asc.fasb.org/1943274/2147482740/230-10-45-28 Reference 2: http://www.xbrl.org/2003/role/exampleRef -Topic 350 -SubTopic 30 -Name Accounting Standards Codification -Section 55 -Paragraph 40 -Publisher FASB -URI https://asc.fasb.org/1943274/2147482640/350-30-55-40 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Topic 350 -SubTopic 30 -Name Accounting Standards Codification -Section 50 -Paragraph 2 -Subparagraph (a)(2) -Publisher FASB -URI https://asc.fasb.org/1943274/2147482665/350-30-50-2 Reference 4: http://www.xbrl.org/2003/role/disclosureRef -Topic 350 -SubTopic 30 -Name Accounting Standards Codification -Section 45 -Paragraph 2 -Publisher FASB -URI https://asc.fasb.org/1943274/2147482686/350-30-45-2 + Details
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