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Pension and Postretirement Plans (Tables)

6 Months Ended

Mar. 31, 2022

Defined Benefit Plan Disclosure [Line Items]

Components of Net Periodic Benefit Cost

The components of the Company’s net periodic benefit costs from continuing operations associated with its defined benefit pension and postretirement plans, which are primarily recorded in selling, general and administrative expenses in the consolidated statements of income, are shown in the tables below in accordance with ASC 715, "Compensation – Retirement Benefits" (in millions):

			U.S. Pension Plans
			Three Months Ended March 31,												Six Months Ended March 31,
			2022						2021						2022						2021
Interest cost			$	11					$	11					$	21					$	22
Expected return on plan assets			(41)						(42)						(82)						(84)
Net actuarial (gain) loss			60						(203)						18						(203)
Settlement (gain) loss			2						(4)						1						(4)
Net periodic benefit cost (credit)			$	32					$	(238)					$	(42)					$	(269)

			Non-U.S. Pension Plans
			Three Months Ended March 31,												Six Months Ended March 31,
			2022						2021						2022						2021
Service cost			$	5					$	6					$	11					$	13
Interest cost			10						8						20						16
Expected return on plan assets			(21)						(27)						(42)						(55)
Net actuarial gain			(1)						—						(1)						—
Settlement loss			8						—						8						—
Net periodic benefit cost (credit)			$	1					$	(13)					$	(4)					$	(26)

			Postretirement Benefits
			Three Months Ended March 31,												Six Months Ended March 31,
			2022						2021						2022						2021
Interest cost			$	1					$	1					$	1					$	1
Expected return on plan assets			(2)						(2)						(4)						(4)
Amortization of prior service credit			(1)						(1)						(2)						(2)
Net periodic benefit credit			$	(2)					$	(2)					$	(5)					$	(4)

X

- Definition

Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.

+ References

No definition available.

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X

- Definition

Tabular disclosure of the components of net benefit costs for pension plans and/or other employee benefit plans including service cost, interest cost, expected return on plan assets, gain (loss), prior service cost or credit, transition asset or obligation, and gain (loss) recognized due to settlements or curtailments.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 715
-SubTopic 20
-Section 50
-Paragraph 1
-Subparagraph (h)
-URI http://asc.fasb.org/extlink&oid=123447040&loc=d3e1928-114920

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