Employee Benefit Plans

6 Months Ended

Mar. 31, 2016

Compensation And Retirement Disclosure [Abstract]

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.