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Discontinued Operations (Notes) | 9 Months Ended
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Jun. 30, 2017
Discontinued Operations [Abstract] |
Discontinued Operations | Discontinued Operations As discussed in Note 1, "Financial Statements," of the notes to consolidated financial statements, on October 31, 2016, the Company completed the spin-off of its Automotive Experience business by way of the transfer of the Automotive Experience Business from Johnson Controls to Adient plc. The Company did not retain any equity interest in Adient plc. During the first quarter of fiscal 2017, the Company determined that Adient met the criteria to be classified as a discontinued operation and, as a result, Adient’s historical financial results are reflected in the Company’s consolidated financial statements as a discontinued operation, and assets and liabilities were retrospectively reclassified as assets and liabilities held for sale. The Company did not allocate any general corporate overhead to discontinued operations. The following table summarizes the results of Adient, reclassified as discontinued operations for the nine month period ended June 30, 2017, and the three and nine month periods ended June 30, 2016 (in millions). As the Adient spin-off occurred on October 31, 2016, there is only one month of Adient results included in the nine month period ended June 30, 2017.
| Three Months Ended June 30, |  | Nine Months Ended June 30,
| 2016 |  | 2017 |  | 2016
Net sales | $ | 4,362 |  |  | $ | 1,434 |  |  | $ | 12,893 |
Income from discontinued operations before income taxes | 185 |  |  | 1 |  |  | 520 |
Provision for income taxes on discontinued operations | 128 |  |  | 35 |  |  | 1,001 |
Income from discontinued operations attributable to noncontrolling interests, net of tax | 21 |  |  | 9 |  |  | 61 |
Income (loss) from discontinued operations | $ | 36 |  |  | $ | (43 | ) |  | $ | (542 | )
For the nine months ended June 30, 2017, the income from discontinued operations before income taxes included separation costs of $79 million. For the three and nine months ended June 30, 2016, the income from discontinued operations before income taxes included separation costs of $127 million and $287 million, respectively. For the nine months ended June 30, 2017, the effective tax rate was more than the U.S. federal statutory rate of 35% primarily due to the tax impacts of separation costs and Adient spin-off related tax expense, partially offset by non-U.S. tax rate differentials. For the three months ended June 30, 2016, the effective tax rate was more than the U.S. federal statutory rate of 35% primarily due to $85 million of income tax expense for changes in entity status, the jurisdictional mix of restructuring and impairment costs, and the tax impacts of separation costs, partially offset by non-U.S. tax rate differentials. For the nine months ended June 30, 2016, the effective tax rate was more than the U.S. federal statutory rate of 35% primarily due to $780 million of income tax expense recorded on foreign undistributed earnings of certain non-U.S. subsidiaries, $85 million of income tax expense for changes in entity status, the jurisdictional mix of restructuring and impairment costs, and the tax impacts of separation costs, partially offset by non-U.S. tax rate differentials. Assets and Liabilities Held for Sale The following table summarizes the carrying value of Adient, reclassified as assets and liabilities held for sale at September 30, 2016 (in millions):
|  | September 30, 2016
Cash |  | $ | 105 |
Cash in escrow related to Adient debt |  | 2,034 |
Accounts receivable - net |  | 2,071 |
Inventories |  | 672 |
Other current assets |  | 756 |
Assets held for sale |  | $ | 5,638 |
Property, plant and equipment - net |  | $ | 2,240 |
Goodwill |  | 2,385 |
Other intangible assets - net |  | 113 |
Investments in partially-owned affiliates |  | 1,745 |
Other noncurrent assets |  | 891 |
Noncurrent assets held for sale |  | $ | 7,374 |
Short-term debt |  | $ | 41 |
Current portion of long-term debt |  | 38 |
Accounts payable |  | 2,764 |
Accrued compensation and benefits |  | 430 |
Other current liabilities |  | 975 |
Liabilities held for sale |  | $ | 4,248 |
Long-term debt |  | $ | 3,441 |
Pension and postretirement benefits |  | 188 |
Other noncurrent liabilities |  | 259 |
Noncurrent liabilities held for sale |  | $ | 3,888 |
The following table summarizes depreciation and amortization, capital expenditures, and significant operating and investing noncash items related to Adient for the nine month period ended June 30, 2017, and the three and nine month periods ended June 30, 2016 (in millions):
| Three Months Ended June 30, |  | Nine Months Ended June 30,
| 2016 |  | 2017 |  | 2016
Depreciation and amortization | $ | 86 |  |  | $ | 29 |  |  | $ | 257 |
Equity in earnings of partially-owned affiliates | (89 | ) |  | (31 | ) |  | (260 | )
Deferred income taxes | (9 | ) |  | 562 |  |  | 756 |
Non-cash restructuring and impairment charges | 1 |  |  | — |  |  | 15 |
Equity-based compensation | 4 |  |  | 1 |  |  | 11 |
Accrued income taxes | — |  |  | (808 | ) |  | — |
Capital expenditures | (96 | ) |  | (91 | ) |  | (271 | )
During the second quarter of fiscal 2017, the Company completed the divestiture of its ADT security business in South Africa within the Tyco segment. The assets and liabilities of this business were presented as held for sale in the consolidated statements of financial position as of September 30, 2016. The business did not meet the criteria to be classified as a discontinued operation. During the second quarter of fiscal 2017, the Company signed a definitive agreement to sell its Scott Safety business of the Tyco segment to 3M Company. The transaction is expected to close in the first quarter of fiscal 2018, subject to customary closing conditions including required regulatory approval. The assets and liabilities of this business were presented as held for sale in the consolidated statements of financial position as of June 30, 2017. The business did not meet the criteria to be classified as a discontinued operation as the divestiture of the Scott Safety business will not have a major effect on the Company’s operations and financial results. The following table summarizes the carrying value of the Tyco segment assets and liabilities held for sale at June 30, 2017 and September 30, 2016 (in millions):
| June 30, 2017 |  | September 30, 2016
Accounts receivable - net | $ | 101 |  |  | $ | 9 |
Inventories | 73 |  |  | 7 |
Other current assets | 8 |  |  | 3 |
Property, plant and equipment - net | 76 |  |  | 15 |
Goodwill | 1,270 |  |  | 89 |
Other intangible assets - net | 554 |  |  | 30 |
Other noncurrent assets | — |  |  | 4 |
Assets held for sale | $ | 2,082 |  |  | $ | 157 |
Accounts payable | $ | 34 |  |  | $ | 9 |
Accrued compensation and benefits | 10 |  |  | — |
Other current liabilities | 22 |  |  | 19 |
Other noncurrent liabilities | 181 |  |  | — |
Liabilities held for sale | $ | 247 |  |  | $ | 28 |
At September 30, 2016, $17 million of certain Corporate assets were classified as held for sale. The assets were sold during the second quarter of fiscal 2017.

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- Definition The entire disclosure related to a disposal group. Includes, but is not limited to, a discontinued operation, disposal classified as held-for-sale or disposed of by means other than sale or disposal of an individually significant component. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 205 -SubTopic 20 -Section 45 -Paragraph 11 -URI http://asc.fasb.org/extlink&oid=65878427&loc=SL51721533-107759 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 205 -SubTopic 20 -Section 50 -Paragraph 4B -URI http://asc.fasb.org/extlink&oid=64827811&loc=SL51721665-107760 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 205 -SubTopic 20 -Section 50 -Paragraph 5C -URI http://asc.fasb.org/extlink&oid=64827811&loc=SL51721675-107760 Reference 4: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 360 -SubTopic 10 -Section 50 -Paragraph 3A -URI http://asc.fasb.org/extlink&oid=64862545&loc=SL51724579-110230 Reference 5: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 205 -SubTopic 20 -Section 50 -Paragraph 4A -URI http://asc.fasb.org/extlink&oid=64827811&loc=SL51721663-107760 Reference 6: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 360 -SubTopic 10 -Section 50 -Paragraph 3 -URI http://asc.fasb.org/extlink&oid=64862545&loc=d3e2941-110230 Reference 7: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 205 -SubTopic 20 -Section 50 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=64827811&loc=d3e1361-107760 Reference 8: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 205 -SubTopic 20 -Section 50 -Paragraph 5B -URI http://asc.fasb.org/extlink&oid=64827811&loc=SL51721673-107760 Reference 9: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 205 -SubTopic 20 -Section 50 -Paragraph 3A -URI http://asc.fasb.org/extlink&oid=64827811&loc=SL51721659-107760 Reference 10: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 205 -SubTopic 20 -Section 50 -Paragraph 5A -URI http://asc.fasb.org/extlink&oid=64827811&loc=SL51721671-107760 Reference 11: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 205 -SubTopic 20 -Section 50 -Paragraph 5D -URI http://asc.fasb.org/extlink&oid=64827811&loc=SL51721677-107760 Reference 12: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 205 -SubTopic 20 -Section 50 -Paragraph 3 -URI http://asc.fasb.org/extlink&oid=64827811&loc=d3e1474-107760 Reference 13: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 205 -SubTopic 20 -Section 50 -Paragraph 7 -URI http://asc.fasb.org/extlink&oid=64827811&loc=SL51721683-107760 + Details
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