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Equity and Noncontrolling Interests
 3 Months Ended
Dec. 31, 2017
Stockholders' Equity Note [Abstract]  
Equity and Noncontrolling Interests
Equity and Noncontrolling Interests

Other comprehensive income includes activity relating to discontinued operations. The following schedules present changes in consolidated equity attributable to Johnson Controls and noncontrolling interests (in millions, net of tax):
 
Three Months Ended December 31, 2017
 
Three Months Ended December 31, 2016
 
Equity
Attributable to
Johnson Controls International plc
 
Equity
Attributable to
Noncontrolling
Interests
 
Total
Equity
 
Equity
Attributable to
Johnson Controls International plc
 
Equity
Attributable to
Noncontrolling
Interests
 
Total
Equity
 
 
 
 
 
 
 
 
 
 
 
 
Beginning balance, September 30,
$
20,447

 
$
920

 
$
21,367

 
$
24,118

 
$
972

 
$
25,090

Total comprehensive income (loss):
 
 
 
 
 
 
 
 
 
 
 
Net income
230

 
28

 
258

 
329

 
36

 
365

Foreign currency translation adjustments
58

 
16

 
74

 
(659
)
 
(35
)
 
(694
)
Realized and unrealized gains on derivatives
1

 
1

 
2

 
—

 
4

 
4

Realized and unrealized losses on marketable securities
—

 
—

 
—

 
(2
)
 
—

 
(2
)
    Other comprehensive income (loss)
59

 
17

 
76

 
(661
)
 
(31
)
 
(692
)
Comprehensive income (loss)
289

 
45

 
334

 
(332
)
 
5

 
(327
)
 
 
 
 
 
 
 
 
 
 
 
 
Other changes in equity:
 
 
 
 
 
 
 
 
 
 
 
Cash dividends—ordinary shares
(242
)
 
—

 
(242
)
 
(236
)
 
—

 
(236
)
Repurchases of ordinary shares
(150
)
 
—

 
(150
)
 
—

 
—

 
—

Change in noncontrolling interest share
—

 
—

 
—

 
—

 
(20
)
 
(20
)
Adoption of ASU 2016-09
179

 
—

 
179

 
—

 
—

 
—

Spin-off of Adient
—

 
—

 
—

 
(4,020
)
 
(138
)
 
(4,158
)
Other, including options exercised
12

 
—

 
12

 
47

 
—

 
47

Ending balance, December 31
$
20,535

 
$
965

 
$
21,500

 
$
19,577

 
$
819

 
$
20,396


 
 
 
 
 
 
 
 
 
 
 
 
As previously disclosed, during the quarter ended December 31, 2017, the Company adopted ASU No. 2016-09. As a result, the Company recognized deferred tax assets of $179 million related to certain operating loss carryforwards resulting from the exercise of employee stock options and restricted stock vestings on a modified retrospective basis through a cumulative-effect adjustment to retained earnings as of October 1, 2017.

As previously disclosed, on October 31, 2016, the Company completed the Adient spin-off. As a result of the spin-off, the Company divested net assets of approximately $4.0 billion.

Following the Tyco Merger, the Company adopted, subject to the ongoing existence of sufficient distributable reserves, the existing Tyco International plc $1 billion share repurchase program in September 2016. In December 2017, the Company's Board of Directors approved an $1 billion increase to its share repurchase authorization. The share repurchase program does not have an expiration date and may be amended or terminated by the Board of Directors at any time without prior notice. For the three month period ended December 31, 2017, the Company repurchased $150 million of its ordinary shares. For the three month period ended December 31, 2016, the Company had no repurchases of its ordinary shares. As of December 31, 2017, approximately $1.2 billion remains available under the share repurchase program.

The Company consolidates certain subsidiaries in which the noncontrolling interest party has within its control the right to require the Company to redeem all or a portion of its interest in the subsidiary. The redeemable noncontrolling interests are reported at their estimated redemption value. Any adjustment to the redemption value impacts retained earnings but does not impact net income. Redeemable noncontrolling interests which are redeemable only upon future events, the occurrence of which is not currently probable, are recorded at carrying value.

The following schedules present changes in the redeemable noncontrolling interests (in millions):
 
Three Months Ended
December 31,
 
2017
 
2016
 
 
 
 
Beginning balance, September 30
$
211

 
$
234

Net income
13

 
13

Foreign currency translation adjustments
5

 
(9
)
Realized and unrealized losses on derivatives
(3
)
 
—

Dividends
—

 
(43
)
Spin-off of Adient
—

 
(36
)
Ending balance, December 31
$
226

 
$
159


 
 
 

The following schedules present changes in accumulated other comprehensive income ("AOCI") attributable to Johnson Controls (in millions, net of tax):
 
Three Months Ended
December 31,
 
2017
 
2016
 
 
 
 
Foreign currency translation adjustments ("CTA")
 
 
 
Balance at beginning of period
$
(481
)
 
$
(1,152
)
Aggregate adjustment for the period (net of tax effect of $1 and $5)*
58

 
(659
)
Adient spin-off impact (net of tax effect of $0)
—

 
563

Balance at end of period
(423
)
 
(1,248
)
 
 
 
 
Realized and unrealized gains (losses) on derivatives
 
 
 
Balance at beginning of period
6

 
4

Current period changes in fair value (net of tax effect of $3 and $4)
6

 
6

Reclassification to income (net of tax effect of $(2) and $(3)) **
(5
)
 
(6
)
Adient spin-off impact (net of tax effect of $0 and $6)
—

 
16

Balance at end of period
7

 
20

 
 
 
 
Realized and unrealized gains (losses) on marketable securities
 
 
 
Balance at beginning of period
4

 
(1
)
Current period changes in fair value (net of tax effect of $0)
—

 
(2
)
Balance at end of period
4

 
(3
)
 
 
 
 
Pension and postretirement plans
 
 
 
Balance at beginning of period
(2
)
 
(4
)
Adient spin-off impact (net of tax effect of $0)
—

 
2

Balance at end of period
(2
)
 
(2
)
 
 
 
 
Accumulated other comprehensive loss, end of period
$
(414
)
 
$
(1,233
)

 
 
 
 
* During the three months ended December 31, 2017, $12 million of cumulative CTA were recognized as part of the divestiture-related gain recognized as a result of the divestiture of Scott Safety.

** Refer to Note 15, "Derivative Instruments and Hedging Activities," of the notes to consolidated financial statements for disclosure of the line items in the consolidated statements of income affected by reclassifications from AOCI into income related to derivatives.