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Discontinued Operations (Tables) | 12 Months Ended
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Sep. 30, 2019
Components of Amounts in the Statements of Consolidated Income (Loss) Related To Discontinued Operations | Components of amounts reflected in the Statements of Consolidated Comprehensive Income (Loss) related to discontinued operations are presented in the following table for each of the years ended September 30.
(In millions) |  | 2019 |  |  | 2018 |  |  | 2017 |
Income (loss) from discontinued operations |  |  |  |  |  |  |  |  |  |  |  |
Composites/Marl facility |  | $ | 118 |  |  | $ | 103 |  |  | $ | 98 |
Valvoline |  |  | — |  |  |  | (1 | ) |  |  | 240 |
Asbestos-related litigation |  |  | — |  |  |  | 14 |  |  |  | (31 | )
Water Technologies |  |  | (1 | ) |  |  | — |  |  |  | 1 |
Distribution |  |  | 18 |  |  |  | (11 | ) |  |  | (5 | )
Gain on disposal of discontinued operations |  |  |  |  |  |  |  |  |  |  |  |
Composites/Marl facility |  |  | 423 |  |  |  | — |  |  |  | — |
Income before taxes |  |  | 558 |  |  |  | 105 |  |  |  | 303 |
Income tax benefit (expense) |  |  |  |  |  |  |  |  |  |  |  |
Benefit (expense) related to income (loss) from discontinued operations |  |  |  |  |  |  |  |  |  |  |  |
Composites/Marl facility |  |  | (24 | ) |  |  | (17 | ) |  |  | (23 | )
Valvoline |  |  | — |  |  |  | — |  |  |  | (81 | )
Asbestos-related litigation |  |  | — |  |  |  | (1 | ) |  |  | 6 |
Water Technologies |  |  | 2 |  |  |  | 3 |  |  |  | 1 |
Distribution |  |  | (4 | ) |  |  | 5 |  |  |  | 2 |
Expense related to gain on disposal of discontinued operations |  |  |  |  |  |  |  |  |  |  |  |
Composites/Marl facility |  |  | (51 | ) |  |  | — |  |  |  | — |
Income from discontinued operations (net of taxes) |  | $ | 481 |  |  | $ | 95 |  |  | $ | 208 |
Composites/Marl facility [Member] |
Components of Amounts in the Statements of Consolidated Income (Loss) Related To Discontinued Operations | The following table presents a reconciliation of the captions within Ashland's Statements of Consolidated Income (Loss) for the income (loss) from discontinued operations attributable to the Composites business and the Marl facility disposal group for each of the years ended September 30. Interest expense was allocated to discontinued operations based on Ashland’s mandatory debt prepayments upon the disposition of the Composites business and the Marl facility. Although the Maleic business was not sold to INEOS, this business was operated under the Composites business and Marl facility disposal group and will continue to be reported in discontinued operations along with the Composites business and Marl facility.
(In millions) |  | 2019 |  |  | 2018 |  |  | 2017 |
Income(loss) from discontinued operations attributable to Composites/Marl facility disposal group |  |  |  |  |  |  |  |  |  |  |  |
Sales |  | $ | 1,012 |  |  | $ | 1,154 |  |  | $ | 951 |
Cost of sales |  |  | (785 | ) |  |  | (942 | ) |  |  | (783 | )
Selling, general and administrative expense |  |  | (74 | ) |  |  | (79 | ) |  |  | (65 | )
Research and development expense |  |  | (11 | ) |  |  | (12 | ) |  |  | (10 | )
Equity and other income |  |  | 3 |  |  |  | 4 |  |  |  | 4 |
Pretax operating income of discontinued operations |  |  | 145 |  |  |  | 125 |  |  |  | 97 |
Net interest and other financing expense |  |  | (21 | ) |  |  | (20 | ) |  |  | (5 | )
Other net periodic benefit income (costs) |  |  | (6 | ) |  |  | (2 | ) |  |  | 2 |
Net gain on acquisitions and divestitures |  |  | — |  |  |  | — |  |  |  | 4 |
Pretax income of discontinued operations |  |  | 118 |  |  |  | 103 |  |  |  | 98 |
Income tax expense |  |  | (24 | ) |  |  | (17 | ) |  |  | (23 | )
Income from discontinued operations |  | $ | 94 |  |  | $ | 86 |  |  | $ | 75 |
Valvoline [Member] |
Components of Amounts in the Statements of Consolidated Income (Loss) Related To Discontinued Operations | The following table presents a reconciliation of the captions within Ashland’s Statements of Consolidated Income for the income from discontinued operations attributable to Valvoline for the year ended September 30, 2017.
(In millions) |  | 2017 (a) |
Income from discontinued operations attributable to Valvoline |  |  |  |
Sales |  | $ | 1,237 |
Cost of sales |  |  | (750 | )
Selling, general and administrative expense |  |  | (234 | )
Research and development expense |  |  | (8 | )
Equity and other income |  | 17 |
Operating income of discontinued operations |  | 262 |
Net loss on acquisitions and divestitures |  |  | — |
Net interest and other financing expense |  |  | (22 | )
Pretax income of discontinued operations |  |  | 240 |
Income tax expense |  |  | (81 | )
Income from discontinued operations |  | $ | 159 |
(a) | Results in 2017 reflect activity through May 12, 2017 when Valvoline was fully separated, as previously discussed.

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