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Goodwill and Other Intangible Assets | 9 Months Ended
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Jun. 30, 2023
Goodwill and Intangible Assets Disclosure [Abstract] |
Goodwill and Other Intangible Assets | Goodwill and Other Intangible Assets The changes in the carrying amount of goodwill in each of the Company’s reportable segments were as follows (in millions):
|  | Nine Months Ended June 30, 2023
|  | Building Solutions North America |  | Building Solutions EMEA/LA |  | Building Solutions Asia Pacific |  | Global Products |  | Total
Goodwill |  | $ | 9,630 |  |  | $ | 1,794 |  |  | $ | 1,116 |  |  | $ | 5,591 |  |  | 18,131 |
Accumulated impairment loss |  | (659) |  |  | (47) |  |  | — |  |  | (75) |  |  | (781) |
Balance at beginning of period |  | 8,971 |  |  | 1,747 |  |  | 1,116 |  |  | 5,516 |  |  | 17,350 |
Acquisitions (1) |  | — |  |  | 12 |  |  | 51 |  |  | 121 |  |  | 184 |
Impairments |  | — |  |  | — |  |  | — |  |  | (184) |  |  | (184) |
Foreign currency translation and other |  | 17 |  |  | 174 |  |  | 21 |  |  | 82 |  |  | 294 |
Balance at end of period |  | $ | 8,988 |  |  | $ | 1,933 |  |  | $ | 1,188 |  |  | $ | 5,535 |  |  | $ | 17,644 |
(1) Includes measurement period adjustments The Company tests goodwill for impairment annually as of July 31 or more frequently if events or changes in circumstances indicate the asset might be impaired. In the second quarter of fiscal 2023, management completed an updated comprehensive review of the Silent-Aire reporting unit, including its current quarter results and its nearer term forecast. Due to actual results being lower than its business plan, and the nearer term forecast being revised to reflect lower margins and earnings, the Company determined a triggering event had occurred and a quantitative test of goodwill for possible impairment was necessary. As a result of the goodwill impairment test, the Company recorded a non-cash impairment charge of $184 million within restructuring and impairment costs in the consolidated statements of income in the second quarter of fiscal 2023, which was determined by comparing the carrying amount of the reporting unit to its fair value. The Silent-Aire reporting unit has no remaining goodwill balance as of June 30, 2023. The Company used a discounted cash flow model to estimate the fair value of the reporting unit. The primary assumptions used in the model were management's internal projections of future cash flows, the weighted-average cost of capital and the long-term growth rate, which are classified as Level 3 inputs within the fair value hierarchy as defined in ASC 820, "Fair Value Measurement." There were no other triggering events requiring that an impairment assessment be conducted in the nine months ended June 30, 2023. However, it is possible that future changes in circumstances would require the Company to record additional non-cash impairment charges. The Company’s other intangible assets, primarily from business acquisitions, consisted of (in millions):
| June 30, 2023 |  | September 30, 2022
| Gross Carrying Amount |  | Accumulated Amortization |  | Net |  | Gross Carrying Amount |  | Accumulated Amortization |  | Net
Definite-lived intangible assets |  |  |  |  |  |  |  |  |  |  |
Technology | $ | 1,479 |  |  | $ | (771) |  |  | $ | 708 |  |  | $ | 1,481 |  |  | $ | (728) |  |  | $ | 753 |
Customer relationships | 2,975 |  |  | (1,451) |  |  | 1,524 |  |  | 3,011 |  |  | (1,340) |  |  | 1,671 |
Miscellaneous | 878 |  |  | (422) |  |  | 456 |  |  | 949 |  |  | (425) |  |  | 524 |
| 5,332 |  |  | (2,644) |  |  | 2,688 |  |  | 5,441 |  |  | (2,493) |  |  | 2,948 |
Indefinite-lived intangible assets |  |  |  |  |  |  |  |  |  |  |
Trademarks/trade names | 2,143 |  |  | — |  |  | 2,143 |  |  | 2,207 |  |  | — |  |  | 2,207 |
| 2,143 |  |  | — |  |  | 2,143 |  |  | 2,207 |  |  | — |  |  | 2,207 |
Total intangible assets | $ | 7,475 |  |  | $ | (2,644) |  |  | $ | 4,831 |  |  | $ | 7,648 |  |  | $ | (2,493) |  |  | $ | 5,155 |
Amortization of other intangible assets for the three-month periods ended June 30, 2023 and 2022 was $111 million and $102 million, respectively. Amortization of other intangible assets for the nine month periods ended June 30, 2023 and 2022 was $319 million and $326 million, respectively. The Company tests indefinite-lived intangible assets for impairment annually as of July 31 or more frequently if events or changes in circumstances indicate the asset might be impaired. There were no triggering events requiring that an impairment assessment be conducted in the nine months ended June 30, 2023. However, it is possible that future changes in circumstances would require the Company to record additional non-cash impairment charges.

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- Definition The entire disclosure for goodwill and intangible assets. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 350 -Name Accounting Standards Codification -Publisher FASB -URI https://asc.fasb.org//350/tableOfContent + Details
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