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RESTRUCTURING COSTS | 12 Months Ended
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Sep. 30, 2025
Restructuring and Related Activities [Abstract] |
RESTRUCTURING COSTS | RESTRUCTURING COSTS Each year the Company incurs costs to size its businesses to levels appropriate for current economic conditions and to continually improve its cost structure and operational efficiency, deploy assets globally, and remain competitive on a worldwide basis. Costs result from numerous individual actions implemented across the Company's various operating units on an ongoing basis and can include costs for moving facilities to best-cost locations, restarting plants after relocation or geographic expansion to better serve local markets, reducing headcount or the number of facilities, exiting certain product lines, and other costs resulting from asset deployment decisions (such as contract termination costs, asset write-downs and vacant facility costs). Restructuring expenses were $136, $228 and $72 for 2025, 2024 and 2023, respectively. The Company expects fiscal year 2026 restructuring and related costs to be approximately $100. Restructuring costs by business segment follows:
| 2023 |  |  | 2024 |  |  | 2025 |
Final Control | $ | 12 |  |  | 12 |  |  | 9 |
Measurement & Analytical | 9 |  |  | 26 |  |  | 14 |
Discrete Automation | 27 |  |  | 35 |  |  | 28 |
Safety & Productivity | — |  |  | 7 |  |  | 4 |
Intelligent Devices | 48 |  |  | 80 |  |  | 55 |
Control Systems & Software | 10 |  |  | 19 |  |  | 25 |
Test & Measurement | — |  |  | 78 |  |  | 15 |
Software and Control | 10 |  |  | 97 |  |  | 40 |
Corporate | 14 |  |  | 51 |  |  | 41 |
Total | $ | 72 |  |  | 228 |  |  | 136 |
Actions taken in 2025, 2024 and 2023 included workforce reductions of approximately 2,100, 2,250 and 700 positions and the exit of thirteen, twenty-two and ten production facilities and sales offices worldwide, respectively. Corporate restructuring for 2025 includes $22 of integration-related stock compensation expense attributable to AspenTech and $3 attributable to NI, while 2024 includes $43 attributable to NI. The change in the liability for restructuring costs during the years ended September 30 follows:
| 2024 |  |  | Expense |  | Utilized/Paid |  | 2025 |
Severance and benefits | $ | 105 |  |  |  | 120 |  |  |  |  | 109 |  |  |  | 116 |
Other | 7 |  |  |  | 16 |  |  |  |  | 19 |  |  |  | 4 |
Total | $ | 112 |  |  |  | 136 |  |  |  |  | 128 |  |  |  | 120 |
| 2023 |  |  | Expense |  | Utilized/Paid |  | 2024 |
Severance and benefits | $ | 85 |  |  |  | 191 |  |  |  |  | 171 |  |  |  | 105 |
Other | 2 |  |  |  | 37 |  |  |  |  | 32 |  |  |  | 7 |
Total | $ | 87 |  |  |  | 228 |  |  |  |  | 203 |  |  |  | 112 |
The tables above do not include $26, $16 and $20 of costs related to restructuring actions incurred in 2025, 2024 and 2023 respectively.

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- Definition The entire disclosure for restructuring and related activities. Description of restructuring activities such as exit and disposal activities, include facts and circumstances leading to the plan, the expected plan completion date, the major types of costs associated with the plan activities, total expected costs, the accrual balance at the end of the period, and the periods over which the remaining accrual will be settled. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Topic 420 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 2 -Subparagraph (SAB Topic 5.P.4.e) -Publisher FASB -URI https://asc.fasb.org/1943274/2147479823/420-10-S99-2 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Topic 420 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 1 -Subparagraph (b)(2) -Publisher FASB -URI https://asc.fasb.org/1943274/2147482017/420-10-50-1 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Topic 420 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 1 -Subparagraph (a) -Publisher FASB -URI https://asc.fasb.org/1943274/2147482017/420-10-50-1 Reference 4: http://www.xbrl.org/2003/role/disclosureRef -Topic 420 -Name Accounting Standards Codification -Publisher FASB -URI https://asc.fasb.org/420/tableOfContent Reference 5: http://www.xbrl.org/2003/role/disclosureRef -Topic 420 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 1 -Subparagraph (e) -Publisher FASB -URI https://asc.fasb.org/1943274/2147482017/420-10-50-1 + Details
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