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Segment Information
 12 Months Ended
Sep. 30, 2023
Segment Reporting [Abstract]  
SEGMENT INFORMATION SEGMENT INFORMATION
ASC 280, "Segment Reporting," establishes the standards for reporting information about segments in financial statements. In applying the criteria set forth in ASC 280, the Company has determined that it has four reportable segments for financial reporting purposes.

The Company conducts its business through four business segments:

•Building Solutions North America which operates in the United States and Canada;
•Building Solutions EMEA/LA which operates in Europe, the Middle East, Africa and Latin America;
•Building Solutions Asia Pacific which operates in Asia Pacific; and
•Global Products which operates worldwide and includes the Johnson Controls-Hitachi joint venture.

The Building Solutions segments:

•Design, sell, install and service HVAC, controls, building management, refrigeration, integrated electronic security and integrated fire-detection and suppression systems; and
•Provide energy-efficiency solutions and technical services, including data-driven "smart building" solutions as well as inspection, scheduled maintenance, and repair and replacement of mechanical and controls systems.

The Global Products segment designs, manufactures and sells:

•HVAC equipment, controls software and software services for residential and commercial applications;
•Refrigeration equipment and controls;
•Fire protection and suppression; and
•Security products, including intrusion security, anti-theft devices, access control, and video surveillance and management systems.
The Company’s segments provide products and services to commercial, institutional, industrial, data center, governmental and residential customers.

Management evaluates the performance of its business segments primarily on segment earnings before interest, taxes and amortization ("EBITA"), which represents income from continuing operations before income taxes and noncontrolling interests, excluding general corporate expenses, intangible asset amortization, net financing charges, restructuring and impairment costs, and net mark-to-market adjustments related to pension and postretirement plans and restricted asbestos investments.

Financial information relating to the Company’s reportable segments is as follows (in millions):
 Year Ended September 30,
 202320222021
Net Sales
Building Solutions North America$10,330 $9,367 $8,685 
Building Solutions EMEA/LA4,096 3,845 3,884 
Building Solutions Asia Pacific2,746 2,714 2,616 
Global Products9,621 9,373 8,483 
Total net sales$26,793 $25,299 $23,668 

 Year Ended September 30,
 202320222021
Segment EBITA (1)
Building Solutions North America$1,394 $1,122 $1,204 
Building Solutions EMEA/LA316 358 401 
Building Solutions Asia Pacific343 332 344 
Global Products1,965 1,594 1,436 
Total segment EBITA4,018 3,406 3,385 
Amortization of intangible assets(439)(427)(435)
Corporate expenses(432)(369)(290)
Net financing charges(281)(213)(206)
Restructuring and impairment costs(1,064)(721)(242)
Net mark-to-market adjustments
(92)34 402 
Income from continuing operations before income taxes$1,710 $1,710 $2,614 

 September 30,
 202320222021
Assets (2)
Building Solutions North America$15,603 $15,226 $15,317 
Building Solutions EMEA/LA5,202 4,991 5,397 
Building Solutions Asia Pacific2,645 2,474 2,728 
Global Products15,406 15,185 15,227 
38,856 37,876 38,669 
Assets held for sale— 66 156 
Unallocated3,386 4,216 3,065 
Total$42,242 $42,158 $41,890 
 Year Ended September 30,
 202320222021
Depreciation/Amortization
Building Solutions North America$225 $213 $245 
Building Solutions EMEA/LA101 96 103 
Building Solutions Asia Pacific23 21 25 
Global Products454 461 432 
803 791 805 
Corporate45 39 40 
Total$848 $830 $845 
 
 Year Ended September 30,
 202320222021
Capital Expenditures
Building Solutions North America$104 $141 $87 
Building Solutions EMEA/LA119 119 128 
Building Solutions Asia Pacific33 22 31 
Global Products233 257 265 
489 539 511 
Corporate50 53 41 
Total$539 $592 $552 
 
(1)For the years ended September 30, 2023, 2022 and 2021, segment EBITA includes $262 million, $240 million and $250 million, respectively, of equity income for the Global Products segment. Equity income for other segments is immaterial.

(2)Building Solutions EMEA/LA assets as of September 30, 2023, 2022 and 2021 include $130 million, $115 million and $111 million, respectively, of investments in partially-owned affiliates. Global Products assets as of September 30, 2023, 2022 and 2021 include $905 million, $834 million and $945 million, respectively, of investments in partially-owned affiliates. Investments in partially-owned affiliates for other segments are immaterial.

In fiscal 2023, 2022 and 2021, no customer exceeded 10% of consolidated net sales.
Geographic Segments

Financial information relating to the Company’s operations by geographic area is as follows (in millions):
 Year Ended September 30,
 202320222021
Net Sales
United States$13,989 $12,864 $11,577 
Europe4,882 4,186 4,069 
Asia Pacific5,610 5,791 5,748 
Other Non-U.S.2,312 2,458 2,274 
Total$26,793 $25,299 $23,668 
Long-Lived Assets (Year-end)
United States$1,594 $1,582 $1,638 
Europe514 462 436 
Asia Pacific630 658 727 
Other Non-U.S.398 429 427 
Total$3,136 $3,131 $3,228 

Net sales attributed to geographic locations are based on the location of where the sale originated. Long-lived assets by geographic location consist of net property, plant and equipment.