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Income Taxes (Tables) | 12 Months Ended
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Sep. 30, 2022
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):
| 2022 |  | 2021 |  | 2020
Tax expense at Ireland statutory rate | $ | 214 |  |  | $ | 327 |  |  | $ | 113 |
U.S. state income tax, net of federal benefit | (23) |  |  | 34 |  |  | 8 |
Income subject to the U.S. federal tax rate | (95) |  |  | 3 |  |  | (92) |
Income subject to rates different than the statutory rate | 125 |  |  | 30 |  |  | 99 |
Reserve and valuation allowance adjustments | (274) |  |  | 66 |  |  | (70) |
Intercompany intellectual property transfer | — |  |  | 417 |  |  | — |
Restructuring and impairment costs | 40 |  |  | (9) |  |  | 50 |
Income tax provision (benefit) | $ | (13) |  |  | $ | 868 |  |  | $ | 108 |
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):
| 2022 |  | 2021 |  | 2020
Beginning balance, October 1 | $ | 2,726 |  |  | $ | 2,528 |  |  | $ | 2,451 |
Additions for tax positions related to the current year | 169 |  |  | 240 |  |  | 128 |
Additions for tax positions of prior years | 31 |  |  | 33 |  |  | 129 |
Reductions for tax positions of prior years | (48) |  |  | (6) |  |  | (27) |
Settlements with taxing authorities | (7) |  |  | (24) |  |  | (54) |
Statute closings and audit resolutions | (334) |  |  | (45) |  |  | (99) |
Ending balance, September 30 | $ | 2,537 |  |  | $ | 2,726 |  |  | $ | 2,528 |
Summary of Income Tax Contingencies | The following table summarizes gross tax effected unrecognized tax benefits that, if recognized, would impact the effective tax rate and the related accrued interest, net of tax benefit (in millions):
| September 30,
| 2022 |  | 2021 |  | 2020
Gross tax effected unrecognized tax benefits | $ | 1,973 |  |  | $ | 2,268 |  |  | $ | 2,132 |
Net accrued interest | 284 |  |  | 252 |  |  | 205 |
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 - 2021
Germany |  | 2007 - 2018
Luxembourg |  | 2017 - 2018
Mexico |  | 2015 - 2017
United Kingdom |  | 2014 - 2015, 2017 - 2018; 2020
Components of Provision for Income Taxes on Continuing Operations | Selected income tax data related to continuing operations were as follows (in millions):
| 2022 |  | 2021 |  | 2020
Components of income (loss) from continuing operations before income taxes: |  |  |  |  |
U.S. | $ | 67 |  |  | $ | 543 |  |  | $ | (385) |
Non-U.S. | 1,643 |  |  | 2,071 |  |  | 1,288 |
Income from continuing operations before income taxes | $ | 1,710 |  |  | $ | 2,614 |  |  | $ | 903 |
Components of the provision (benefit) for income taxes: |  |  |  |  |
Current |  |  |  |  |
U.S. federal | $ | (219) |  |  | $ | 459 |  |  | $ | 309 |
U.S. state | 53 |  |  | 108 |  |  | 72 |
Non-U.S. | 294 |  |  | 265 |  |  | 264 |
| 128 |  |  | 832 |  |  | 645 |
Deferred |  |  |  |  |
U.S. federal | (175) |  |  | (7) |  |  | (382) |
U.S. state | (69) |  |  | 46 |  |  | (43) |
Non-U.S. | 103 |  |  | (3) |  |  | (112) |
| (141) |  |  | 36 |  |  | (537) |
Income tax provision (benefit) | $ | (13) |  |  | $ | 868 |  |  | $ | 108 |
Income taxes paid (refunded) | $ | 568 |  |  | $ | 504 |  |  | $ | (386) |
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,
| 2022 |  | 2021
Other noncurrent assets | $ | 944 |  |  | $ | 755 |
Other noncurrent liabilities | (500) |  |  | (443) |
Net deferred tax asset | $ | 444 |  |  | $ | 312 |
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,
| 2022 |  | 2021
Deferred tax assets |  |  |
Accrued expenses and reserves | $ | 376 |  |  | $ | 407 |
Employee and retiree benefits | 77 |  |  | 148 |
Property, plant and equipment | 444 |  |  | 369 |
Net operating loss and other credit carryforwards | 6,472 |  |  | 6,293 |
Research and development | 52 |  |  | 42 |
Operating lease liabilities | 309 |  |  | 334 |
Other, net | 58 |  |  | 28 |
| 7,788 |  |  | 7,621 |
Valuation allowances | (5,967) |  |  | (5,853) |
| 1,821 |  |  | 1,768 |
Deferred tax liabilities |  |  |
Subsidiaries, joint ventures and partnerships | 338 |  |  | 346 |
Intangible assets | 730 |  |  | 776 |
Operating lease right-of-use assets | 309 |  |  | 334 |
| 1,377 |  |  | 1,456 |
Net deferred tax asset | $ | 444 |  |  | $ | 312 |

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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 https://asc.fasb.org/extlink&oid=121826272&loc=d3e32639-109319 + Details
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- Definition Tabular disclosure for tax positions taken in the tax returns filed or to be filed for which it is more likely than not that the tax position will not be sustained upon examination by taxing authorities and other income tax contingencies. Includes, but is not limited to, interest and penalties, reconciliation of unrecognized tax benefits, unrecognized tax benefits that would affect the effective tax rate, tax years that remain subject to examination by tax jurisdictions, and information about positions for which it is reasonably possible that amounts unrecognized will significantly change within 12 months. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 15A -URI https://asc.fasb.org/extlink&oid=121826272&loc=SL6600010-109319 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 15 -Subparagraph (d) -URI https://asc.fasb.org/extlink&oid=121826272&loc=d3e32718-109319 Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 19 -URI https://asc.fasb.org/extlink&oid=121826272&loc=d3e32840-109319 + Details
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