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BUSINESS SEGMENTS - Depreciation & Amortization (Details) - USD ($) $ in Millions | 3 Months Ended | 6 Months Ended
--- | --- | ---
Mar. 31, 2024 | Mar. 31, 2023 | Mar. 31, 2024 | Mar. 31, 2023
Segment Reporting Information [Line Items] |  |  |  |
Depreciation and amortization | $ 424 | $ 263 | $ 846 | $ 523
National Instruments |  |  |  |
Segment Reporting Information [Line Items] |  |  |  |
Amortization of intangible assets | 141 | 107 | 280 | 212
Operating Segments | Intelligent Devices |  |  |  |
Segment Reporting Information [Line Items] |  |  |  |
Depreciation and amortization | 108 | 110 | 224 | 220
Operating Segments | Software and Control |  |  |  |
Segment Reporting Information [Line Items] |  |  |  |
Depreciation and amortization | 305 | 147 | 600 | 291
Operating Segments | Final Control | Intelligent Devices |  |  |  |
Segment Reporting Information [Line Items] |  |  |  |
Depreciation and amortization | 39 | 45 | 79 | 90
Operating Segments | Measurement & Analytical | Intelligent Devices |  |  |  |
Segment Reporting Information [Line Items] |  |  |  |
Depreciation and amortization | 33 | 28 | 73 | 58
Operating Segments | Discrete Automation | Intelligent Devices |  |  |  |
Segment Reporting Information [Line Items] |  |  |  |
Depreciation and amortization | 21 | 22 | 43 | 43
Operating Segments | Safety & Productivity | Intelligent Devices |  |  |  |
Segment Reporting Information [Line Items] |  |  |  |
Depreciation and amortization | 15 | 15 | 29 | 29
Operating Segments | Control Systems & Software | Software and Control |  |  |  |
Segment Reporting Information [Line Items] |  |  |  |
Depreciation and amortization | 28 | 24 | 49 | 45
Operating Segments | Test & Measurement | Software and Control |  |  |  |
Segment Reporting Information [Line Items] |  |  |  |
Depreciation and amortization | 153 | 0 | 304 | 0
Operating Segments | AspenTech | Software and Control |  |  |  |
Segment Reporting Information [Line Items] |  |  |  |
Depreciation and amortization | 124 | 123 | 247 | 246
Corporate and other |  |  |  |
Segment Reporting Information [Line Items] |  |  |  |
Depreciation and amortization | $ 11 | $ 6 | $ 22 | $ 12

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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://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 350 -SubTopic 30 -Section 45 -Paragraph 2 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482686/350-30-45-2 Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 350 -SubTopic 30 -Section 50 -Paragraph 2 -Subparagraph (a)(2) -Publisher FASB -URI https://asc.fasb.org//1943274/2147482665/350-30-50-2 + Details
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