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Accounts Receivable
12 Months Ended
Sep. 30, 2022
Receivables [Abstract]  
ACCOUNTS RECEIVABLE ACCOUNTS RECEIVABLE
Accounts receivable, net consisted of the following (in millions):
September 30,
20222021
Accounts receivable$5,590 $5,723 
Less: Allowance for expected credit losses(62)(110)
Accounts receivable, net$5,528 $5,613 

The changes in the allowance for expected credit losses related to accounts receivable were as follows (in millions):
Year Ended September 30, 2022
20222021
Balance at beginning of period$110 $173 
Benefit for expected credit losses(2)(3)
Write-offs charged against the allowance for expected credit losses(38)(65)
Currency translation(3)
Other(5)
Balance at end of period
$62 $110 

The Company sold receivables where it collected customer payments related to the factored receivables on behalf of the financial institution but otherwise maintained no continuing involvement totaling $1,115 million and $129 million during the years ended September 30, 2022 and 2021, respectively. The costs of factoring such receivables were not material. Outstanding
receivables sold under the factoring agreements were $476 million as of September 30, 2022 and $127 million as of September 30, 2021.