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Employee Benefit Plans (Tables)
9 Months Ended
Jun. 30, 2018
Compensation And Retirement Disclosure [Abstract]  
Schedule of Components of Pension and Other Postretirement Benefit Costs for Continuing Operation

The following table details the components of pension and other postretirement benefit costs for continuing operations.

 

 

 

Pension benefits

 

 

Other postretirement

benefits

 

(In millions)

 

2018

 

 

2017

 

 

2018

 

 

2017

 

Three months ended June 30

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Service cost (a)

 

$

2

 

 

$

2

 

 

$

1

 

 

$

 

Interest cost (b)

 

 

3

 

 

 

2

 

 

 

 

 

 

 

Expected return on plan assets (b)

 

 

(3

)

 

 

(2

)

 

 

 

 

 

 

Total net periodic benefit costs

 

$

2

 

 

$

2

 

 

$

1

 

 

$

 

Nine months ended June 30

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Service cost (a)

 

$

6

 

 

$

6

 

 

$

1

 

 

$

 

Interest cost (b)

 

 

7

 

 

 

6

 

 

 

1

 

 

 

1

 

Expected return on plan assets (b)

 

 

(9

)

 

 

(8

)

 

 

 

 

 

 

Actuarial gain (b)

 

 

 

 

 

 

 

 

 

 

 

(2

)

Total net periodic benefit costs (income)

 

$

4

 

 

$

4

 

 

$

2

 

 

$

(1

)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

(a)

Service cost was not impacted by new accounting guidance adopted in 2018 and is therefore still classified within the selling, general and administrative expense and cost of sales captions on the Statements of Consolidated Comprehensive Income (Loss).  See Note A for additional information.  

 

(b)

These components are now classified within the other net periodic benefit income caption on the Statements of Consolidated Comprehensive Income (Loss) due to the adoption of new accounting guidance in the current quarter.  See Note A for additional information.