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RESTRUCTURING COSTS | 6 Months Ended
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Mar. 31, 2025
Restructuring and Related Activities [Abstract] |
RESTRUCTURING COSTS | RESTRUCTURING COSTS Restructuring expense reflects costs associated with the Company’s ongoing efforts to improve operational efficiency and deploy assets globally in order to remain competitive on a worldwide basis. The Company expects fiscal 2025 restructuring expense and related costs to be approximately $140, including costs to complete actions initiated in the first six months of the year. Restructuring expense by business segment follows:
| Three Months Ended March 31, |  | Six Months Ended March 31, |
| 2024 |  |  | 2025 |  |  | 2024 |  |  | 2025 |  |
Final Control |  | $ | (7) |  |  |  | 2 |  |  |  | $ | (4) |  |  |  | 4 |  |
Measurement & Analytical |  | 1 |  |  |  | 2 |  |  |  | 4 |  |  |  | 3 |  |
Discrete Automation |  | 7 |  |  |  | 5 |  |  |  | 17 |  |  |  | 11 |  |
Safety & Productivity |  | 1 |  |  |  | — |  |  |  | 1 |  |  |  | — |  |
Intelligent Devices |  | 2 |  |  |  | 9 |  |  |  | 18 |  |  |  | 18 |  |
Control Systems & Software |  | 3 |  |  |  | 6 |  |  |  | 4 |  |  |  | 8 |  |
Test & Measurement |  | 14 |  |  |  | 4 |  |  |  | 54 |  |  |  | 3 |  |
Software and Control |  | 17 |  |  |  | 10 |  |  |  | 58 |  |  |  | 11 |  |
Corporate |  | 11 |  |  |  | 2 |  |  |  | 37 |  |  |  | 3 |  |
Total |  | $ | 30 |  |  |  | 21 |  |  |  | $ | 113 |  |  |  | 32 |  |
Corporate restructuring for the three and six months ended March 31, 2025 includes $1 of integration-related stock compensation expense attributable to the AspenTech transaction. Corporate restructuring for the three and six months ended March 31, 2024 of $11 and $37 respectively, is comprised almost entirely of integration-related stock compensation expense attributable to NI. Details of the change in the liability for restructuring costs during the six months ended March 31, 2025 follow:
| Sept 30, 2024 |  | Expense |  | Utilized/Paid |  | Mar 31, 2025
Severance and benefits |  | $ | 105 |  |  |  | 26 |  |  |  | 46 |  |  |  | 85 |
Other |  | 7 |  |  |  | 6 |  |  |  | 8 |  |  |  | 5 |
Total |  | $ | 112 |  |  |  | 32 |  |  |  | 54 |  |  |  | 90 |
The tables above do not include $3 and $6 of costs related to restructuring actions incurred for the three months ended March 31, 2024 and 2025, respectively, that are required to be reported in cost of sales and selling, general and administrative expenses; year-to-date amounts are $7 and $8, 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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