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Income Taxes (Tables) | 12 Months Ended
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Sep. 30, 2021
Income Tax Disclosure [Abstract] |
Significant Components of Company's Income Tax Provision from Continuing Operations | The more significant components of the Company’s income tax provision from continuing operations are as follows (in millions):
| Year Ended September 30,
| 2021 |  | 2020 |  | 2019
Tax expense at Ireland statutory rate | $ | 327 |  |  | $ | 113 |  |  | $ | 132 |
U.S. state income tax, net of federal benefit | 34 |  |  | 8 |  |  | 15 |
Income subject to the U.S. federal tax rate | 3 |  |  | (92) |  |  | (110) |
Income subject to rates different than the statutory rate | 30 |  |  | 99 |  |  | 38 |
Reserve and valuation allowance adjustments | 66 |  |  | (70) |  |  | (284) |
Intercompany intellectual property transfer | 417 |  |  | — |  |  | — |
Restructuring and impairment costs | (9) |  |  | 50 |  |  | (24) |
Income tax provision (benefit) | $ | 868 |  |  | $ | 108 |  |  | $ | (233) |
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,
| 2021 |  | 2020 |  | 2019
Beginning balance, October 1 | $ | 2,528 |  |  | $ | 2,451 |  |  | $ | 2,358 |
Additions for tax positions related to the current year | 240 |  |  | 128 |  |  | 433 |
Additions for tax positions of prior years | 33 |  |  | 129 |  |  | 347 |
Reductions for tax positions of prior years | (6) |  |  | (27) |  |  | (88) |
Settlements with taxing authorities | (24) |  |  | (54) |  |  | — |
Statute closings and audit resolutions | (45) |  |  | (99) |  |  | (599) |
Ending balance, September 30 | $ | 2,726 |  |  | $ | 2,528 |  |  | $ | 2,451 |
Tax Jurisdictions and Years Currently under Audit Exam | In the U.S., fiscal years 2017 through 2018 are currently under exam by the Internal Revenue Service (“IRS”) for certain legal entities. Additionally, the Company is currently under exam in the following major non-U.S. jurisdictions for continuing operations:
Tax Jurisdiction |  | Tax Years Covered
Belgium |  | 2015 - 2020
China |  | 2017 - 2019
Germany |  | 2007 - 2018
Luxembourg |  | 2017 - 2018
Mexico |  | 2015 - 2020
United Kingdom |  | 2014 - 2015, 2017 - 2018
Components of Provision for Income Taxes on Continuing Operations | Selected income tax data related to continuing operations were as follows (in millions):
| Year Ended September 30,
| 2021 |  | 2020 |  | 2019
Components of income (loss) from continuing operations before income taxes: |  |  |  |  |
U.S. | $ | 543 |  |  | $ | (385) |  |  | $ | (259) |
Non-U.S. | 2,071 |  |  | 1,288 |  |  | 1,315 |
Income from continuing operations before income taxes | $ | 2,614 |  |  | $ | 903 |  |  | $ | 1,056 |
Components of the provision (benefit) for income taxes: |  |  |  |  |
Current |  |  |  |  |
U.S. federal | $ | 459 |  |  | $ | 309 |  |  | $ | (1,025) |
U.S. state | 108 |  |  | 72 |  |  | (33) |
Non-U.S. | 265 |  |  | 264 |  |  | 213 |
| 832 |  |  | 645 |  |  | (845) |
Deferred |  |  |  |  |
U.S. federal | (7) |  |  | (382) |  |  | 412 |
U.S. state | 46 |  |  | (43) |  |  | 84 |
Non-U.S. | (3) |  |  | (112) |  |  | 116 |
| 36 |  |  | (537) |  |  | 612 |
Income tax provision (benefit) | $ | 868 |  |  | $ | 108 |  |  | $ | (233) |
Income taxes paid (refunded) | $ | 504 |  |  | $ | (386) |  |  | $ | 377 |
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,
| 2021 |  | 2020
Other noncurrent assets | $ | 755 |  |  | $ | 862 |
Other noncurrent liabilities | (443) |  |  | (385) |
Net deferred tax asset | $ | 312 |  |  | $ | 477 |
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,
| 2021 |  | 2020
Deferred tax assets |  |  |
Accrued expenses and reserves | $ | 407 |  |  | $ | 474 |
Employee and retiree benefits | 148 |  |  | 286 |
Property, plant and equipment | 369 |  |  | 182 |
Net operating loss and other credit carryforwards | 6,293 |  |  | 6,306 |
Research and development | 42 |  |  | 112 |
Operating lease liabilities | 334 |  |  | 304 |
Other, net | 28 |  |  | 99 |
| 7,621 |  |  | 7,763 |
Valuation allowances | (5,853) |  |  | (5,518) |
| 1,768 |  |  | 2,245 |
Deferred tax liabilities |  |  |
Subsidiaries, joint ventures and partnerships | 346 |  |  | 730 |
Intangible assets | 776 |  |  | 734 |
Operating lease right-of-use assets | 334 |  |  | 304 |
| 1,456 |  |  | 1,768 |
Net deferred tax asset | $ | 312 |  |  | $ | 477 |

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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=121826272&loc=d3e32639-109319 + 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=121826272&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=121826272&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=124434304&loc=d3e36027-109320 + Details
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