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Accumulated Other Comprehensive Loss | 6 Months Ended
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Mar. 31, 2016
Stockholders Equity Note [Abstract] |
Accumulated Other Comprehensive Loss | F. Accumulated Other Comprehensive Loss Comprehensive income combines net (loss) income and other comprehensive income items, which are reported as components of stockholders’ equity in the accompanying Consolidated Balance Sheets. Changes in each component of AOCI, net of tax, are as follows:
|  | Currency Translation Adjustment |  |  | Unrealized Gains on Investments |  |  | Pension and Other Postretirement Benefit Liability Adjustments |  |  | Total |
|  | (Dollars in millions) |
Balance at September 30, 2015, attributable to Cabot Corporation |  | $ | (239 | ) |  | $ | 2 |  |  | $ | (62 | ) |  | $ | (299 | )
Other comprehensive income (loss) before reclassifications |  |  | (47 | ) |  |  | — |  |  |  | — |  |  |  | (47 | )
Amounts reclassified from accumulated other comprehensive (loss) income |  |  | — |  |  |  | — |  |  |  | (1 | ) |  |  | (1 | )
Net other comprehensive items |  |  | (286 | ) |  |  | 2 |  |  |  | (63 | ) |  |  | (347 | )
Less: Noncontrolling interest |  |  | (3 | ) |  |  | — |  |  |  | — |  |  |  | (3 | )
Balance at December 31, 2015, attributable to Cabot Corporation |  | $ | (283 | ) |  | $ | 2 |  |  | $ | (63 | ) |  | $ | (344 | )
Other comprehensive income (loss) before reclassifications |  |  | 65 |  |  |  | — |  |  |  | — |  |  |  | 65 |
Amounts reclassified from accumulated other comprehensive income (loss) |  |  | — |  |  |  | — |  |  |  | 1 |  |  |  | 1 |
Net other comprehensive items |  |  | (218 | ) |  |  | 2 |  |  |  | (62 | ) |  |  | (278 | )
Less: Noncontrolling interest |  |  | 1 |  |  |  | — |  |  |  | — |  |  |  | 1 |
Balance at March 31, 2016, attributable to Cabot Corporation |  | $ | (219 | ) |  | $ | 2 |  |  | $ | (62 | ) |  | $ | (279 | )
The amounts reclassified out of AOCI and into the Consolidated Statements of Operations in the three months and six months ended March 31, 2016 and 2015 are as follows:
|  |  |  | Three Months Ended |  |  | Six Months Ended |
|  | Affected Line Item in the Consolidated |  | March 31, |  |  | March 31, |
|  | Statements of Operations |  | 2016 |  |  | 2015 |  |  | 2016 |  |  | 2015 |
|  |  |  | (Dollars in millions) |
Pension and other postretirement benefit liability adjustment |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Amortization of actuarial losses |  | Net Periodic Benefit Cost - see Note C for details |  | $ | 1 |  |  | $ | 1 |  |  | $ | 2 |  |  | $ | 2 |
Amortization of prior service cost |  | Net Periodic Benefit Cost - see Note C for details |  |  | (1 | ) |  |  | — |  |  |  | (2 | ) |  |  | (1 | )
Settlement and curtailment (credit) cost |  | Net Periodic Benefit Cost - see Note C for details |  |  | — |  |  |  | — |  |  |  | (1 | ) |  |  | 27 |
Total before tax |  |  |  |  | — |  |  |  | 1 |  |  |  | (1 | ) |  |  | 28 |
Tax impact |  | Benefit (provision) for income taxes |  |  | 1 |  |  |  | — |  |  |  | 1 |  |  |  | (6 | )
Total after tax |  |  |  | $ | 1 |  |  | $ | 1 |  |  | $ | — |  |  | $ | 22 |

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- Definition The entire disclosure for comprehensive income, which includes, but is not limited to, 1) the amount of income tax expense or benefit allocated to each component of other comprehensive income, including reclassification adjustments, 2) the reclassification adjustments for each classification of other comprehensive income and 3) the ending accumulated balances for each component of comprehensive income. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 220 -SubTopic 10 -Section 45 -Paragraph 15 -URI http://asc.fasb.org/extlink&oid=36458714&loc=d3e689-108580 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 220 -SubTopic 10 -Section 45 -Paragraph 1A -URI http://asc.fasb.org/extlink&oid=36458714&loc=SL7669619-108580 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 220 -SubTopic 10 -Section 45 -Paragraph 12 -URI http://asc.fasb.org/extlink&oid=36458714&loc=d3e640-108580 Reference 4: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 220 -SubTopic 10 -Section 45 -Paragraph 17 -URI http://asc.fasb.org/extlink&oid=36458714&loc=d3e716-108580 Reference 5: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 220 -SubTopic 10 -Section 45 -Paragraph 16 -URI http://asc.fasb.org/extlink&oid=36458714&loc=d3e709-108580 Reference 6: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 505 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.3-04) -URI http://asc.fasb.org/extlink&oid=27012166&loc=d3e187085-122770 Reference 7: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 220 -SubTopic 10 -Section 45 -Paragraph 11 -URI http://asc.fasb.org/extlink&oid=36458714&loc=d3e637-108580 Reference 8: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 220 -SubTopic 10 -Section 45 -Paragraph 14 -URI http://asc.fasb.org/extlink&oid=36458714&loc=d3e681-108580 Reference 9: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Glossary Reclassification Adjustments -URI http://asc.fasb.org/extlink&oid=6522872 + Details
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