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Employee Benefit Plans | 6 Months Ended
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Mar. 31, 2016
Compensation And Retirement Disclosure [Abstract] |
Employee Benefit Plans | C. Employee Benefit Plans Net periodic defined benefit pension and other postretirement benefit costs include the following:
|  | Three Months Ended March 31, |
|  | 2016 |  |  | 2015 |  |  | 2016 |  |  | 2015 |
|  | Pension Benefits |  |  | Postretirement Benefits |
|  | U.S. |  |  | Foreign |  |  | U.S. |  |  | Foreign |  |  | U.S. |  |  | Foreign |  |  | U.S. |  |  | Foreign |
|  | (Dollars in millions) |
Service cost |  | $ | — |  |  | $ | 2 |  |  | $ | — |  |  | $ | 3 |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |
Interest cost |  |  | 2 |  |  |  | 2 |  |  |  | 1 |  |  |  | 3 |  |  |  | — |  |  |  | — |  |  |  | 1 |  |  |  | — |
Expected return on plan assets |  |  | (3 | ) |  |  | (4 | ) |  |  | (2 | ) |  |  | (4 | ) |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |
Amortization of prior service credit |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | (1) |  |  |  | — |  |  |  | — |  |  |  | — |
Amortization of actuarial loss |  |  | — |  |  |  | 1 |  |  |  | — |  |  |  | 1 |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |
Settlement and curtailment cost (credit) |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |
Net periodic (credit) benefit cost |  | $ | (1 | ) |  | $ | 1 |  |  | $ | (1 | ) |  | $ | 3 |  |  | $ | (1 | ) |  | $ | — |  |  | $ | 1 |  |  | $ | — |
|  | Six Months Ended March 31, |
|  | 2016 |  |  | 2015 |  |  | 2016 |  |  | 2015 |
|  | Pension Benefits |  |  | Postretirement Benefits |
|  | U.S. |  |  | Foreign |  |  | U.S. |  |  | Foreign |  |  | U.S. |  |  | Foreign |  |  | U.S. |  |  | Foreign |
|  | (Dollars in millions) |
Service cost |  | $ | — |  |  | $ | 4 |  |  | $ | — |  |  | $ | 5 |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |
Interest cost |  |  | 3 |  |  |  | 4 |  |  |  | 3 |  |  |  | 6 |  |  |  | — |  |  |  | — |  |  |  | 1 |  |  |  | — |
Expected return on plan assets |  |  | (6 | ) |  |  | (7 | ) |  |  | (5 | ) |  |  | (8 | ) |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |
Amortization of prior service credit |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | (2 | ) |  |  | — |  |  |  | (1 | ) |  |  | — |
Amortization of actuarial loss |  |  | — |  |  |  | 2 |  |  |  | — |  |  |  | 2 |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |
Settlement and curtailment cost (credit) |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 18 |  |  |  | (1 | ) |  |  | — |  |  |  | — |  |  |  | — |
Net periodic (credit) benefit cost |  | $ | (3 | ) |  | $ | 3 |  |  | $ | (2 | ) |  | $ | 23 |  |  | $ | (3 | ) |  | $ | — |  |  | $ | — |  |  | $ | — |
Settlement of employee benefit plan Effective October 1, 2014, the Company transferred the defined benefit obligations and pension plan assets in one of its foreign defined benefit plans to a multi-employer plan. As a result of the transfer, a pre-tax charge of $18 million was recorded in the six months ended March 31, 2015 as reflected in Settlement costs in the table above. The pre-tax charge consists of $27 million released from Accumulated other comprehensive (loss) income (“AOCI”) and $2 million of employer contributions at the time of the settlement, partially offset by an $11 million release of the pension liability. The settlement charge was recorded primarily in Cost of sales in the Consolidated Statements of Operations.

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