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New Accounting Standards New Accounting Pronouncements (Tables)

6 Months Ended

Mar. 31, 2019

Accounting Changes and Error Corrections [Abstract]

Schedule of New Accounting Pronouncements and Changes in Accounting Principles [Table Text Block]

The impact of adoption of the New Revenue Standard to the Company's consolidated statement of financial position as of March 31, 2019 is as follows (in millions):

	March 31, 2019
	As reported				Under previous accounting guidance				Impact from adopting the New Revenue Standard
Consolidated Statement of Financial Position
Assets
Accounts receivable - net	$	5,707			$	5,741			$	(34	)
Inventories	2,124				2,138				(14		)
Assets held for sale	2,999				2,983				16
Other current assets	1,767				1,792				(25		)
Property, plant and equipment - net	3,332				3,292				40
Other noncurrent assets	1,829				1,799				30
Liabilities and Equity
Deferred revenue	1,521				1,512				9
Liabilities held for sale	1,558				1,535				23
Retained earnings	6,416				6,435				(19		)

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- Definition

Tabular disclosure of changes in accounting principles, including adoption of new accounting pronouncements, that describes the new methods, amount and effects on financial statement line items.

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