XML 165 R96.htm IDEA: XBRL DOCUMENT
v3.19.3

Income Taxes - Additional Information (Details) - USD ($) $ in Millions | 12 Months Ended
--- | ---
Sep. 30, 2019 | Sep. 30, 2018 | Sep. 30, 2017 | Sep. 30, 2016
Income Tax Contingency [Line Items] |  |  |  |  |  |
Effective Income Tax Rate Reconciliation, at Federal Statutory Income Tax Rate, Percent | 21.00% | 24.50% |  | 35.00% |  | 35.00%
Effective Income Tax Rate Reconciliation, Other Reconciling Items, Amount |  | $ 2 |  | $ 5 |  |
One-time transition tax liability, unfavorable tax adjustment | $ 29 |  |  |  |  |
Increase (Decrease) in Deferred Income Taxes |  | (139) |  |  |  |
Increase (Decrease) in Deferred Liabilities |  | 128 |  |  |  |
Additional unfavorable adjustment | 29 |  |  |  |  |
Unrecognized tax benefits | 165 | 164 | [1] | 194 | [1] |
Total amount of unrecognized tax benefits that, if recognized, would affect the tax rate for continuing and discontinued operations | 155 |  |  |  |  |
Interest and penalties related to uncertain tax positions | (5) | 1 |  | $ (3) |  |
Interest and penalties related to unrecognized tax benefits accrued | 26 | 25 |  |  |  |
Minimum [Member] |  |  |  |  |  |
Income Tax Contingency [Line Items] |  |  |  |  |  |
Decrease in Unrecognized Tax Benefits is Reasonably Possible | 1 |  |  |  |  |
Maximum [Member] |  |  |  |  |  |
Income Tax Contingency [Line Items] |  |  |  |  |  |
Decrease in Unrecognized Tax Benefits is Reasonably Possible | $ 2 |  |  |  |  |
Transition Tax [Member] |  |  |  |  |  |
Income Tax Contingency [Line Items] |  |  |  |  |  |
Provisional income tax expense benefit |  | 128 |  |  |  |
One-time transition tax liability, income tax expense benefit |  | 187 |  |  |  |
Deferred Rate [Member] |  |  |  |  |  |
Income Tax Contingency [Line Items] |  |  |  |  |  |
Provisional income tax expense benefit |  | 139 |  |  |  |
Other Tax Expense [Member] |  |  |  |  |  |
Income Tax Contingency [Line Items] |  |  |  |  |  |
Provisional income tax expense benefit |  | 13 |  |  |  |
Foreign Tax Authority [Member] |  |  |  |  |  |
Income Tax Contingency [Line Items] |  |  |  |  |  |
One-time transition tax liability, income tax expense benefit |  | 46 |  |  |  |
Uncertain Tax Position [Member] |  |  |  |  |  |
Income Tax Contingency [Line Items] |  |  |  |  |  |
One-time transition tax liability, income tax expense benefit |  | 9 |  |  |  |
State and Local Jurisdiction [Member] |  |  |  |  |  |
Income Tax Contingency [Line Items] |  |  |  |  |  |
One-time transition tax liability, income tax expense benefit |  | 2 |  |  |  |
Other Miscellaneous Items [Member] |  |  |  |  |  |
Income Tax Contingency [Line Items] |  |  |  |  |  |
One-time transition tax liability, income tax expense benefit |  | $ 6 |  |  |  |
[1] | Ashland has indemnity receivables from Valvoline and Pharmachem for $32 million and $39 million of the gross unrecognized tax benefits at September 30, 2019 and 2018, respectively.

X
- Definition Tax cuts and jobs act Of 2017 one time transition tax liability tax additional unfavorable adjustment. + References No definition available. + Details
Name: | ash_TaxCutsAndJobsActOf2017OneTimeTransitionTaxLiabilityTaxAdditionalUnfavorableAdjustment
Namespace Prefix: | ash_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Tax Cuts and Jobs Act of 2017 one time transition tax liability tax adjustment. + References No definition available. + Details
Name: | ash_TaxCutsAndJobsActOf2017OneTimeTransitionTaxLiabilityTaxAdjustment
Namespace Prefix: | ash_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Unrecognized tax benefits income tax penalties and interest expense benefit. + References No definition available. + Details
Name: | ash_UnrecognizedTaxBenefitsIncomeTaxPenaltiesAndInterestExpenseBenefit
Namespace Prefix: | ash_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Amount of decrease reasonably possible in the next twelve months for the unrecognized tax benefit. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 15 -Subparagraph (d)(3) -URI http://asc.fasb.org/extlink&oid=84230637&loc=d3e32718-109319 + Details
Name: | us-gaap_DecreaseInUnrecognizedTaxBenefitsIsReasonablyPossible
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition Percentage of domestic federal statutory tax rate applicable to pretax income (loss). + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SAB TOPIC 6.I) -URI http://asc.fasb.org/extlink&oid=116825942&loc=d3e330036-122817 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 12 -URI http://asc.fasb.org/extlink&oid=84230637&loc=d3e32687-109319 Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 13 -URI http://asc.fasb.org/extlink&oid=84230637&loc=d3e32698-109319 + Details
Name: | us-gaap_EffectiveIncomeTaxRateReconciliationAtFederalStatutoryIncomeTaxRate
Namespace Prefix: | us-gaap_
Data Type: | num:percentItemType
Balance Type: | na
Period Type: | duration

X
- Definition Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table. + References No definition available. + Details
Name: | us-gaap_IncomeTaxContingencyLineItems
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition Amount of the difference between reported income tax expense (benefit) and expected income tax expense (benefit) computed by applying the domestic federal statutory income tax rates to pretax income (loss) from continuing operations attributable to tax exempt income, equity in earnings (loss) of an unconsolidated subsidiary, minority noncontrolling interest income (loss), tax holiday, disposition of a business, disposition of an asset, repatriation of foreign earnings, repatriation of foreign earnings jobs creation act of 2004, increase (decrease) in enacted tax rate, prior year income taxes, increase (decrease) in deferred tax asset valuation allowance, and other adjustments. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 12 -URI http://asc.fasb.org/extlink&oid=84230637&loc=d3e32687-109319 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 13 -URI http://asc.fasb.org/extlink&oid=84230637&loc=d3e32698-109319 + Details
Name: | us-gaap_IncomeTaxReconciliationOtherReconcilingItems
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition The increase (decrease) during the reporting period in the account that represents the temporary difference that results from Income or Loss that is recognized for accounting purposes but not for tax purposes and vice versa. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 230 -SubTopic 10 -Section 45 -Paragraph 28 -Subparagraph (a) -URI http://asc.fasb.org/extlink&oid=118932676&loc=d3e3602-108585 + Details
Name: | us-gaap_IncreaseDecreaseInDeferredIncomeTaxes
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition Change during the period in carrying value for all deferred liabilities due within one year or operating cycle. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 230 -SubTopic 10 -Section 45 -Paragraph 28 -Subparagraph (a) -URI http://asc.fasb.org/extlink&oid=118932676&loc=d3e3602-108585 + Details
Name: | us-gaap_IncreaseDecreaseInDeferredLiabilities
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Amount of reasonable estimate for income tax expense (benefit) for which accounting for tax effect is incomplete pursuant to Tax Cuts and Jobs Act. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section S99 -Paragraph 2A -Subparagraph (SAB Topic 5.EE.Q2(b)) -URI http://asc.fasb.org/extlink&oid=116825942&loc=SL116722634-122817 + Details
Name: | us-gaap_TaxCutsAndJobsActOf2017IncompleteAccountingProvisionalIncomeTaxExpenseBenefit
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Amount of reasonable estimate for income tax expense for which accounting for tax effect from transition tax on accumulated earnings of controlled foreign corporation deemed repatriated is incomplete pursuant to Tax Cuts and Jobs Act. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section S99 -Paragraph 2A -Subparagraph (SAB Topic 5.EE.Q2(b)) -URI http://asc.fasb.org/extlink&oid=116825942&loc=SL116722634-122817 + Details
Name: | us-gaap_TaxCutsAndJobsActOf2017IncompleteAccountingTransitionTaxForAccumulatedForeignEarningsProvisionalIncomeTaxExpense
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Amount of unrecognized tax benefits. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 45 -Paragraph 10B -URI http://asc.fasb.org/extlink&oid=116821951&loc=SL37586934-109318 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 15A -Subparagraph (a) -URI http://asc.fasb.org/extlink&oid=84230637&loc=SL6600010-109319 + Details
Name: | us-gaap_UnrecognizedTaxBenefits
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition Amount accrued for interest on an underpayment of income taxes and penalties related to a tax position claimed or expected to be claimed in the tax return. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 15 -Subparagraph (c) -URI http://asc.fasb.org/extlink&oid=84230637&loc=d3e32718-109319 + Details
Name: | us-gaap_UnrecognizedTaxBenefitsIncomeTaxPenaltiesAndInterestAccrued
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition The total amount of unrecognized tax benefits that, if recognized, would affect the effective tax rate. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 15A -Subparagraph (b) -URI http://asc.fasb.org/extlink&oid=84230637&loc=SL6600010-109319 + Details
Name: | us-gaap_UnrecognizedTaxBenefitsThatWouldImpactEffectiveTaxRate
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Details
Name: | srt_RangeAxis=srt_MinimumMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | srt_RangeAxis=srt_MaximumMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_IncomeTaxAuthorityAxis=ash_TransitionTaxMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_IncomeTaxAuthorityAxis=ash_DeferredRateMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_IncomeTaxAuthorityAxis=ash_OtherTaxExpenseMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_IncomeTaxAuthorityAxis=us-gaap_ForeignCountryMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_IncomeTaxAuthorityAxis=ash_UncertainTaxPositionMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_IncomeTaxAuthorityAxis=us-gaap_StateAndLocalJurisdictionMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_IncomeTaxAuthorityAxis=ash_OtherMiscellaneousItemsMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |