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INCOME TAXES (Tables) | 12 Months Ended
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Sep. 30, 2025
Income Tax Disclosure [Abstract] |
Schedule of Pretax Earnings from Continuing Operations | Pretax earnings from continuing operations consist of the following:
| 2023 |  |  | 2024 |  |  | 2025 |
United States | $ | 1,529 |  |  | 712 |  |  | 1,118 |
Non-U.S. | 1,374 |  |  | 1,308 |  |  | 1,816 |
Total pretax earnings | $ | 2,903 |  |  | 2,020 |  |  | 2,934 |
Schedule of Principal Components of Income Tax Expense | The principal components of income tax expense follow:
| 2023 |  |  | 2024 |  |  | 2025 |
Current: |  |  |  |  |
U.S. federal | $ | 463 |  |  | 325 |  |  | 463 |
State and local | 47 |  |  | 34 |  |  | 56 |
Non-U.S. | 369 |  |  | 452 |  |  | 481 |
Deferred: |  |  |  |  |
U.S. federal | (159) |  |  | (284) |  |  | (212) |
State and local | (17) |  |  | (18) |  |  | 11 |
Non-U.S. | (61) |  |  | (94) |  |  | (103) |
Income tax expense | $ | 642 |  |  | 415 |  |  | 696 |
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.
| 2023 |  |  | 2024 |  |  | 2025 |
U.S. federal statutory rate | 21.0 | % |  | 21.0 | % |  | 21.0 | %
State and local taxes, net of U.S. federal tax benefit | 0.8 |  |  | 0.6 |  |  | 1.8 |
Non-U.S. rate differential | 0.8 |  |  | 2.0 |  |  | 1.2 |
Non-U.S. tax holidays | (0.8) |  |  | (1.7) |  |  | (1.3) |
Research and development credits | (0.5) |  |  | (1.2) |  |  | (0.9) |
Foreign derived intangible income | (2.6) |  |  | (3.8) |  |  | (2.0) |
U.S. taxation of Non-U.S. Earnings | 1.3 |  |  | 2.1 |  |  | 1.7 |
Subsidiary restructuring | — |  |  | (2.9) |  |  | (0.2) |
Test & Measurement purchase accounting | — |  |  | 1.7 |  |  | — |
Other | 2.1 |  |  | 2.8 |  |  | 2.4 |
Effective income tax rate | 22.1 | % |  | 20.6 | % |  | 23.7 | %
Schedule of Reconciliation of Unrecognized Tax Benefits |
| 2024 |  |  | 2025 |
Unrecognized tax benefits, beginning | $ | 235 |  |  | 291 |
Additions for current year tax positions | 59 |  |  | 24 |
Additions for prior year tax positions | 18 |  |  | 12 |
Reductions for prior year tax positions | (22) |  |  | (26) |
Acquisitions and divestitures | 13 |  |  | — |
Reductions for settlements with tax authorities | (7) |  |  | (8) |
Reductions for expiration of statutes of limitations | (5) |  |  | (5) |
Unrecognized tax benefits, ending | $ | 291 |  |  | 288 |
Schedule of Deferred Income Tax Assets and Liabilities | The principal items that gave rise to deferred income tax assets and liabilities follow:
| 2024 |  |  | 2025 |
Deferred tax assets: |  |  |
Net operating losses, capital losses and tax credits | $ | 283 |  |  | 276 |
Accrued liabilities | 149 |  |  | 149 |
Postretirement and postemployment benefits | 17 |  |  | 13 |
Employee compensation and benefits | 121 |  |  | 122 |
Other | 176 |  |  | 249 |
Total | $ | 746 |  |  | 809 |
Valuation allowances | $ | (256) |  |  | (251) |
Deferred tax liabilities: |  |  |
Intangibles | $ | (2,161) |  |  | (1,871) |
Pensions | (193) |  |  | (195) |
Property, plant and equipment | (121) |  |  | (149) |
Undistributed non-U.S. earnings | (36) |  |  | (34) |
Other | (53) |  |  | (51) |
Total | $ | (2,564) |  |  | (2,300) |
Net deferred income tax liability | $ | (2,074) |  |  | (1,742) |

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