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Restructuring (Tables) | 6 Months Ended
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Mar. 31, 2016
Recorded Restructuring Activities | Cabot’s restructuring activities were recorded in the Consolidated Statements of Operations as follows:
|  | Three Months Ended |  |  | Six Months Ended |
|  | March 31, |  |  | March 31, |
|  | 2016 |  |  | 2015 |  |  | 2016 |  |  | 2015 |
|  | (Dollars in millions) |  |  |  |  |  |  |  |  |
Cost of sales |  | $ | (6 | ) |  | $ | 1 |  |  | $ | 31 |  |  | $ | 3 |
Selling and administrative expenses |  |  | 1 |  |  |  | 4 |  |  |  | 8 |  |  |  | 9 |
Research and technical expenses |  |  | — |  |  |  | — |  |  |  | 4 |  |  |  | — |
Total |  | $ | (5 | ) |  | $ | 5 |  |  | $ | 43 |  |  | $ | 12 |
Restructuring Activities and Related Reserves | Details of all restructuring activities and the related reserves during the three months ended March 31, 2016 are as follows:
|  | Severance and Employee Benefits |  |  | Environmental Remediation |  |  | Asset Sales |  |  | Asset Impairment and Accelerated Depreciation |  |  | Other |  |  | Total |
|  | (Dollars in millions) |
Reserve at December 31, 2015 |  | $ | 19 |  |  | $ | 2 |  |  | $ | — |  |  | $ | — |  |  | $ | 1 |  |  | $ | 22 |
Charges (credit) |  |  | 1 |  |  |  | — |  |  |  | (8 | ) |  |  | 1 |  |  |  | 1 |  |  |  | (5 | )
Costs charged against assets |  |  | — |  |  |  | — |  |  |  | (1 | ) |  |  | (1 | ) |  |  | — |  |  |  | (2 | )
Cash (paid) received |  |  | (9 | ) |  |  | — |  |  |  | 9 |  |  |  | — |  |  |  | (2 | ) |  |  | (2 | )
Reserve at March 31, 2016 |  | $ | 11 |  |  | $ | 2 |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | 13 |
Details of all restructuring activities and the related reserves during the six months ended March 31, 2016 are as follows:
|  | Severance and Employee Benefits |  |  | Environmental Remediation |  |  | Asset Sales |  |  | Asset Impairment and Accelerated Depreciation |  |  | Other |  |  | Total |
|  | (Dollars in millions) |
Reserve at September 30, 2015 |  | $ | 5 |  |  | $ | 2 |  |  | $ | — |  |  | $ | — |  |  | $ | 2 |  |  | $ | 9 |
Charges (credit) |  |  | 26 |  |  |  | — |  |  |  | (9 | ) |  |  | 23 |  |  |  | 3 |  |  |  | 43 |
Costs charged against assets |  |  | — |  |  |  | — |  |  |  | (7 | ) |  |  | (23 | ) |  |  | — |  |  |  | (30 | )
Cash (paid) received |  |  | (20 | ) |  |  | — |  |  |  | 16 |  |  |  | — |  |  |  | (5 | ) |  |  | (9 | )
Reserve at March 31, 2016 |  | $ | 11 |  |  | $ | 2 |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | 13 |
2016 Plan [Member] |
Restructuring Activities and Related Reserves | Details of the 2016 restructuring activities, including the Merak facility closure, during the three and six months ended March 31, 2016 are as follows:
|  | Severance and Employee Benefits |  |  | Asset Impairment and Accelerated Depreciation |  |  | Other |  |  | Total |
|  | (Dollars in millions) |
Reserve at September 30, 2015 |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |
Charges |  |  | 25 |  |  |  | 22 |  |  |  | 1 |  |  |  | 48 |
Costs charged against liabilities / (assets) |  |  | 1 |  |  |  | (22 | ) |  |  | — |  |  |  | (21 | )
Cash paid |  |  | (10 | ) |  |  | — |  |  |  | (1 | ) |  |  | (11 | )
Reserve at December 31, 2015 |  | $ | 16 |  |  | $ | — |  |  | $ | — |  |  | $ | 16 |
Charges |  |  | — |  |  |  | 1 |  |  |  | 2 |  |  |  | 3 |
Costs charged against assets / liabilities |  |  | — |  |  |  | (1 | ) |  |  | — |  |  |  | (1 | )
Cash paid |  |  | (7 | ) |  |  | — |  |  |  | (2 | ) |  |  | (9 | )
Reserve at March 31, 2016 |  | $ | 9 |  |  | $ | — |  |  | $ | — |  |  | $ | 9 |

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- Definition Tabular disclosure of costs incurred for restructuring including, but not limited to, exit and disposal activities, remediation, implementation, integration, asset impairment, and charges against earnings from the write-down of assets. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 420 -SubTopic 10 -Section 50 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=6394359&loc=d3e17939-110869 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 420 -SubTopic 10 -Section S99 -Paragraph 2 -Subparagraph (SAB TOPIC 5.P.4) -URI http://asc.fasb.org/extlink&oid=27011515&loc=d3e140904-122747 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 420 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SAB TOPIC 5.P.3) -URI http://asc.fasb.org/extlink&oid=27011515&loc=d3e140864-122747 + Details
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- Definition Tabular disclosure of an entity's restructuring reserve that occurred during the period associated with the exit from or disposal of business activities or restructurings for each major type of cost. This element may also include a description of any reversal and other adjustment made during the period to the amount of an accrued liability for restructuring activities. This element may be used to encapsulate the roll forward presentations of an entity's restructuring reserve by type of cost and in total, and explanation of changes that occurred in the period. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 420 -SubTopic 10 -Section 50 -Paragraph 1 -Subparagraph (b)(2) -URI http://asc.fasb.org/extlink&oid=6394359&loc=d3e17939-110869 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 420 -SubTopic 10 -Section S99 -Paragraph 2 -Subparagraph (SAB Topic 5.P.4(b)(2)) -URI http://asc.fasb.org/extlink&oid=27011515&loc=d3e140904-122747 + Details
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