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Other Financial Information | 3 Months Ended
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Dec. 31, 2023
Other Financial Information [Abstract] |
Other Financial Information | OTHER FINANCIAL INFORMATION
| Sept 30, 2023 |  | Dec 31, 2023
Inventories |  |  |  |  |
Finished products |  | $ | 446 |  |  |  | 624 |
Raw materials and work in process |  | 1,560 |  |  |  | 1,808 |
Total |  | $ | 2,006 |  |  |  | 2,432 |
Property, plant and equipment, net |  |  |  |
Property, plant and equipment, at cost |  | $ | 5,524 |  |  |  | 5,953 |  |
Less: Accumulated depreciation |  | 3,161 |  |  |  | 3,252 |  |
Total |  | $ | 2,363 |  |  |  | 2,701 |  |
Goodwill by business segment |  |  |  |  |  |
Final Control |  | $ | 2,660 |  |  |  | 2,687 |  |
Measurement & Analytical |  | 1,545 |  |  |  | 1,568 |  |
Discrete Automation |  | 892 |  |  |  | 910 |  |
Safety & Productivity |  | 388 |  |  |  | 399 |  |
Intelligent Devices |  | 5,485 |  |  |  | 5,564 |  |
Control Systems & Software |  | 668 |  |  |  | 672 |  |
Test & Measurement |  | — |  |  |  | 3,418 |  |
AspenTech |  | 8,327 |  |  |  | 8,329 |  |
Software and Control |  | 8,995 |  |  |  | 12,419 |  |
Total |  | $ | 14,480 |  |  |  | 17,983 |  |
| Sept 30, 2023 |  | Dec 31, 2023
Other intangible assets |  |  |
Gross carrying amount |  | $ | 10,111 |  |  |  | 15,481 |
Less: Accumulated amortization |  | 3,848 |  |  |  | 4,211 |
Net carrying amount |  | $ | 6,263 |  |  |  | 11,270 |
Other intangible assets include customer relationships, net, of $3,353 and $6,612 and intellectual property, net, of $2,707 and $4,445 as of September 30, 2023 and December 31, 2023, respectively. The increase in goodwill and intangibles was primarily due to the NI acquisition. See Note 4.
| Three Months Ended December 31, |  |
| 2022 |  |  | 2023 |  |  |  |  |
Depreciation and amortization expense include the following: |  |  |  |  |  |  |
Depreciation expense | $ | 74 |  |  | 79 |  |  |  |  |
Amortization of intangibles (includes $49 and $49 reported in Cost of Sales, respectively) | 167 |  |  | 323 |  |  |  |  |
Amortization of capitalized software | 19 |  |  | 20 |  |  |  |  |
Total | $ | 260 |  |  | 422 |  |  |  |  |
Amortization of intangibles included $139 related to the NI acquisition for the three months ended December 31, 2023.
| Sept 30, 2023 |  | Dec 31, 2023
Other assets include the following: |  |  |
Pension assets |  | $ | 995 |  |  |  | 1,024 |
Operating lease right-of-use assets |  | 550 |  |  |  | 635 |
Unbilled receivables (contract assets) |  | 559 |  |  |  | 606 |
Deferred income taxes |  | 100 |  |  |  | 98 |
Asbestos-related insurance receivables |  | 53 |  |  |  | 50 |
As of December 31, 2023, the Company had one operating lease that had not yet commenced with a lease term of approximately 15 years and total undiscounted future minimum payments of approximately $80. This lease is expected to commence in the second quarter of fiscal 2024 and will be recorded as a right-of-use asset and lease liability.
Accrued expenses include the following: |  |  |  |  |
Customer advances (contract liabilities) |  | $ | 861 |  |  |  | 1,133 |
Employee compensation |  | 618 |  |  |  | 499 |
Income taxes |  | 207 |  |  |  | 274 |
Operating lease liabilities (current) |  | 144 |  |  |  | 157 |
Product warranty |  | 84 |  |  |  | 73 |
Other liabilities include the following: |  |  |  |  |
Deferred income taxes |  | $ | 1,959 |  |  |  | 2,827 |
Operating lease liabilities (noncurrent) |  | 404 |  |  |  | 465 |
Pension and postretirement liabilities |  | 435 |  |  |  | 449 |
Asbestos litigation |  | 173 |  |  |  | 169 |
The increase in deferred income tax liabilities reflects the impact of the NI acquisition. See Note 4.

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