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Restructuring (Tables)

12 Months Ended

Sep. 30, 2024

Restructuring and Related Activities [Abstract]

Restructuring Activities and Related Reserves

Details of the 2024 Reorganization restructuring activities and the related reserves for fiscal 2024 are as follows:

		Severance and Employee Benefits				Accelerated Depreciations on Assets				Other				Total
		(In millions)
Reserve at September 30, 2023		$	—			$	—			$	—			$	—
Charges			5				6				2				13
Costs charged against assets			—				(6	)			—				(6	)
Cash paid			(5	)			—				(1	)			(6	)
Reserve at September 30, 2024		$	—			$	—			$	1			$	1

Recorded Restructuring Activities

Cabot’s restructuring activities were recorded in the Consolidated Statements of Operations as follows:

		Years Ended September 30
		2024				2023				2022
		(In millions)
Cost of sales		$	12			$	4			$	1
Selling and administrative expenses			1				—				2
Total		$	13			$	4			$	3

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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

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-Topic 420
-SubTopic 10
-Name Accounting Standards Codification
-Section S99
-Paragraph 1
-Subparagraph (SAB Topic 5.P.3)
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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://fasb.org/us-gaap/role/ref/legacyRef
-Topic 420
-SubTopic 10
-Name Accounting Standards Codification
-Section S99
-Paragraph 2
-Subparagraph (SAB Topic 5.P.4.b.2)
-Publisher FASB
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-Name Accounting Standards Codification
-Topic 420
-SubTopic 10
-Section 50
-Paragraph 1
-Subparagraph (b)(2)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482017/420-10-50-1

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