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Income Taxes (Tables) | 12 Months Ended
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Sep. 30, 2019
Income Tax Disclosure [Abstract] |
Significant Components of Company's Income Tax Provision from Continuing Operations | he more significant components of the Company’s income tax provision from continuing operations are as follows (in millions):
| Year Ended September 30,
| 2019 |  | 2018 |  | 2017
Tax expense at Ireland statutory rate | $ | 132 |  |  | $ | 193 |  |  | $ | 144 |
U.S. state income tax, net of federal benefit | 15 |  |  | 15 |  |  | 8 |
Income subject to the U.S. federal tax rate | (110 | ) |  | 39 |  |  | (311 | )
Income subject to rates different than the statutory rate | 38 |  |  | (201 | ) |  | 185 |
Reserve and valuation allowance adjustments | (284 | ) |  | 31 |  |  | (164 | )
Impact of acquisitions and divestitures | — |  |  | 16 |  |  | 475 |
U.S. Tax Reform discrete items | — |  |  | 108 |  |  | — |
Restructuring and impairment costs | (24 | ) |  | (4 | ) |  | (15 | )
Income tax provision (benefit) | $ | (233 | ) |  | $ | 197 |  |  | $ | 322 |
Reconciliation of Beginning and Ending Amount of Unrecognized Tax Benefits | A reconciliation of the beginning and ending amount of unrecognized tax benefits is as follows (in millions):
| Year Ended September 30,
| 2019 |  | 2018 |  | 2017
Beginning balance, October 1 | $ | 2,358 |  |  | $ | 2,161 |  |  | $ | 1,694 |
Additions for tax positions related to the current year | 433 |  |  | 435 |  |  | 613 |
Additions for tax positions of prior years | 347 |  |  | 7 |  |  | 116 |
Reductions for tax positions of prior years | (88 | ) |  | (201 | ) |  | (44 | )
Settlements with taxing authorities | — |  |  | (19 | ) |  | (95 | )
Statute closings and audit resolutions | (599 | ) |  | (25 | ) |  | (264 | )
Acquisition of business | — |  |  | — |  |  | 141 |
Ending balance, September 30 | $ | 2,451 |  |  | $ | 2,358 |  |  | $ | 2,161 |
Tax Jurisdictions and Years Currently under Audit Exam | he Company is currently under exam in the following major non-U.S. jurisdictions for continuing operations:
Tax Jurisdiction |  | Tax Years Covered
Belgium |  | 2015 - 2017
China |  | 2008 - 2018
Germany |  | 2007 - 2016
Japan |  | 2015 - 2018
Spain |  | 2015
United Kingdom |  | 2012 - 2015
Components of Provision for Income Taxes on Continuing Operations | Components of the provision (benefit) for income taxes on continuing operations were as follows (in millions):
| Year Ended September 30,
| 2019 |  | 2018 |  | 2017
Current |  |  |  |  |
U.S. federal | $ | (1,025 | ) |  | $ | 476 |  |  | $ | (286 | )
U.S. state | (33 | ) |  | 26 |  |  | (18 | )
Non-U.S. | 213 |  |  | 434 |  |  | 53 |
| (845 | ) |  | 936 |  |  | (251 | )
Deferred |  |  |  |  |
U.S. federal | 412 |  |  | (372 | ) |  | 523 |
U.S. state | 84 |  |  | (10 | ) |  | 33 |
Non-U.S. | 116 |  |  | (357 | ) |  | 17 |
| 612 |  |  | (739 | ) |  | 573 |
Income tax provision (benefit) | $ | (233 | ) |  | $ | 197 |  |  | $ | 322 |
Deferred Taxes Classified in Consolidated Statements of Financial Position | Deferred taxes were classified in the consolidated statements of financial position as follows (in millions):
| September 30,
| 2019 |  | 2018
Other noncurrent assets | 552 |  |  | 1,265 |
Other noncurrent liabilities | (588 | ) |  | (727 | )
Net deferred tax asset (liability) | $ | (36 | ) |  | $ | 538 |
Temporary Differences and Carryforwards in Deferred Tax Assets and Liabilities | Temporary differences and carryforwards which gave rise to deferred tax assets and liabilities included (in millions):
| September 30,
| 2019 |  | 2018
Deferred tax assets |  |  |
Accrued expenses and reserves | $ | 437 |  |  | $ | 458 |
Employee and retiree benefits | 265 |  |  | 178 |
Net operating loss and other credit carryforwards | 5,664 |  |  | 6,350 |
Research and development | 106 |  |  | 93 |
| 6,472 |  |  | 7,079 |
Valuation allowances | (5,068 | ) |  | (5,088 | )
| 1,404 |  |  | 1,991 |
Deferred tax liabilities |  |  |
Property, plant and equipment | 139 |  |  | 179 |
Subsidiaries, joint ventures and partnerships | 499 |  |  | 283 |
Intangible assets | 759 |  |  | 915 |
Other, net | 43 |  |  | 76 |
| 1,440 |  |  | 1,453 |
Net deferred tax asset (liability) | $ | (36 | ) |  | $ | 538 |

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- Definition Tabular disclosure of the components of income tax expense attributable to continuing operations for each year presented including, but not limited to: current tax expense (benefit), deferred tax expense (benefit), investment tax credits, government grants, the benefits of operating loss carryforwards, tax expense that results from allocating certain tax benefits either directly to contributed capital or to reduce goodwill or other noncurrent intangible assets of an acquired entity, adjustments of a deferred tax liability or asset for enacted changes in tax laws or rates or a change in the tax status of the entity, and adjustments of the beginning-of-the-year balances of a valuation allowance because of a change in circumstances that causes a change in judgment about the realizability of the related deferred tax asset in future years. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 9 -URI http://asc.fasb.org/extlink&oid=84230637&loc=d3e32639-109319 + Details
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- Definition Tabular disclosure of the components of net deferred tax asset or liability recognized in an entity's statement of financial position, including the following: the total of all deferred tax liabilities, the total of all deferred tax assets, the total valuation allowance recognized for deferred tax assets. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 2 -URI http://asc.fasb.org/extlink&oid=84230637&loc=d3e32537-109319 + Details
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- Definition Tabular disclosure of the reconciliation using percentage or dollar amounts of the reported amount of income tax expense attributable to continuing operations for the year to the amount of income tax expense that would result from applying domestic federal statutory tax rates to pretax income from continuing operations. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 12 -URI http://asc.fasb.org/extlink&oid=84230637&loc=d3e32687-109319 + Details
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- Definition Tabular disclosure of income tax examinations that an enterprise is currently subject to or that have been completed in the current period typically including a description of the examination, the jurisdiction conducting the examination, the tax year(s) under examination, the likelihood of an unfavorable settlement, the range of possible losses, the liability recorded, the increase or decrease in the liability from the prior period, and any penalties and interest that have been recorded. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 15 -URI http://asc.fasb.org/extlink&oid=84230637&loc=d3e32718-109319 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 55 -Paragraph 217 -URI http://asc.fasb.org/extlink&oid=109238393&loc=d3e36027-109320 + Details
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