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Property, Plant and Equipment | 12 Months Ended
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Sep. 30, 2019
Property Plant And Equipment [Abstract] |
Property, Plant and Equipment | NOTE H – PROPERTY, PLANT AND EQUIPMENT The following table describes the various components of property, plant and equipment within the Consolidated Balance Sheets.
(In millions) |  | 2019 |  |  | 2018 |
Land |  | $ | 148 |  |  | $ | 150 |
Buildings |  |  | 461 |  |  |  | 496 |
Machinery and equipment |  |  | 2,361 |  |  |  | 2,353 |
Construction in progress |  |  | 195 |  |  |  | 173 |
Total property, plant and equipment (gross) |  |  | 3,165 |  |  |  | 3,172 |
Accumulated depreciation |  |  | (1,588 | ) |  |  | (1,526 | )
Total property, plant and equipment (net) |  | $ | 1,577 |  |  | $ | 1,646 |
The following table summarizes various property, plant and equipment charges included within the Statements of Consolidated Comprehensive Income.
(In millions) |  | 2019 |  |  | 2018 |  |  | 2017 |
Depreciation |  | $ | 203 |  |  | $ | 184 |  |  | $ | 185 |
Capitalized interest |  |  | — |  |  |  | — |  |  |  | 1 |
Accelerated Depreciation During 2019, Ashland committed to a cost reduction plan within an existing manufacturing facility. As a result, depreciation included $38 million of accelerated depreciation for the remaining value of this facility primarily related to machinery and equipment. See Note F for additional information related to this facility. This charge related to the Specialty Ingredients reportable segment and was recorded primarily within the cost of sales caption of the Statement of Consolidated Comprehensive Income (Loss) for 2019. During 2018 and 2017, the termination of a contract at a manufacturing facility resulted in $6 million and $1 million, respectively, of accelerated depreciation for the remaining value of the related machinery and equipment. These charges related to the Specialty Ingredients reportable segment and were recorded within the equity and other income (loss) caption of the Statements of Consolidated Comprehensive Income (Loss). During 2017, Ashland committed to a plan to reorganize certain operations which resulted in the closure of a manufacturing facility that was previously operational. Due to this closure, depreciation included $13 million of accelerated depreciation for the remaining value of this facility primarily related to machinery and equipment. See Note D for additional information related to this facility. This charge related to the Specialty Ingredients reportable segment and was recorded within the cost of sales caption of the Statement of Consolidated Comprehensive Income (Loss) for 2017. During 2019, 2018 and 2017, depreciation also included $1 million, $8 million and $5 million, respectively, of accelerated depreciation within Unallocated and other and was recorded within the selling, general and administrative expense caption of the Statements of Consolidated Comprehensive Income.

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- Definition The entire disclosure for long-lived, physical assets used in the normal conduct of business and not intended for resale. Includes, but is not limited to, accounting policies and methodology, roll forwards, depreciation, depletion and amortization expense, including composite depreciation, accumulated depreciation, depletion and amortization expense, useful lives and method used, income statement disclosures, assets held for sale and public utility disclosures. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 360 -URI http://asc.fasb.org/topic&trid=2155823 + Details
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