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Litigation, Claims and Contingencies (Tables) | 12 Months Ended
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Sep. 30, 2019
Loss Contingencies [Line Items] |
Reconciliation of Changes in Environmental Contingencies and Asset Retirement Obligations Reserve | The following table provides a reconciliation of the changes in the environmental remediation reserves during 2019 and 2018.
(In millions) |  | 2019 |  |  | 2018 |
Environmental remediation reserve - beginning of year |  | $ | 187 |  |  | $ | 163 |
Disbursements |  |  | (32 | ) |  |  | (37 | )
Revised obligation estimates and accretion |  |  | 31 |  |  |  | 61 |
Environmental remediation reserve - end of year |  | $ | 186 |  |  | $ | 187 |
Components of Environmental Remediation Expense | Components of environmental remediation expense included within the selling, general and administrative expense caption of the Statements of Consolidated Comprehensive Income (Loss) are presented in the following table for the years ended September 30, 2019, 2018 and 2017.
(In millions) |  | 2019 |  |  | 2018 |  |  | 2017 |
Environmental expense |  | $ | 30 |  |  | $ | 60 |  |  | $ | 17 |
Accretion |  |  | 1 |  |  |  | 1 |  |  |  | 1 |
Legal expense |  |  | 6 |  |  |  | 6 |  |  |  | 8 |
Total expense |  |  | 37 |  |  |  | 67 |  |  |  | 26 |
Insurance receivable |  |  | (3 | ) |  |  | (2 | ) |  |  | (2 | )
Total expense, net of receivable activity (a) |  | $ | 34 |  |  | $ | 65 |  |  | $ | 24 |
(a) | Net expense of $7 million, $5 million and $3 million for the fiscal years ended September 30, 2019, 2018 and 2017, respectively, related to divested businesses which qualified for treatment as discontinued operations and for which certain environmental liabilities were retained by Ashland. These amounts are classified within the income from discontinued operations caption of the Statements of Consolidated Comprehensive Income (Loss).
Ashland [Member] |
Loss Contingencies [Line Items] |
Summary of Asbestos Claims Activity | A summary of Ashland asbestos claims activity, excluding Hercules claims, follows.
(In thousands) |  | 2019 |  |  | 2018 |  |  | 2017 |
Open claims - beginning of year |  |  | 53 |  |  |  | 54 |  |  |  | 57 |
New claims filed |  |  | 2 |  |  |  | 2 |  |  |  | 2 |
Claims settled |  |  | (1 | ) |  |  | (1 | ) |  |  | (1 | )
Claims dismissed |  |  | (1 | ) |  |  | (2 | ) |  |  | (4 | )
Open claims - end of year |  |  | 53 |  |  |  | 53 |  |  |  | 54 |
Progression of Activity in Asbestos Reserve Accounts | A progression of activity in the asbestos reserve is presented in the following table.
(In millions) |  | 2019 |  |  | 2018 |  |  | 2017 |
Asbestos reserve - beginning of year |  | $ | 380 |  |  | $ | 419 |  |  | $ | 415 |
Reserve adjustment |  |  | 1 |  |  |  | (8 | ) |  |  | 36 |
Amounts paid |  |  | (29 | ) |  |  | (31 | ) |  |  | (32 | )
Asbestos reserve - end of year (a) |  | $ | 352 |  |  | $ | 380 |  |  | $ | 419 |
(a) | Included $28 million and $30 million classified in accrued expenses and other liabilities on the Consolidated Balance Sheets as of September 30, 2019 and 2018, respectively.
Progression of Insurance Receivable | A progression of activity in the Ashland insurance receivable is presented in the following table.
(In millions) |  | 2019 |  |  | 2018 |  |  | 2017 |
Insurance receivable - beginning of year |  | $ | 140 |  |  | $ | 155 |  |  | $ | 151 |
Receivable adjustment |  |  | (5 | ) |  |  | (5 | ) |  |  | 15 |
Insurance settlement |  |  | — |  |  |  | — |  |  |  | (5 | )
Amounts collected |  |  | (12 | ) |  |  | (10 | ) |  |  | (6 | )
Insurance receivable - end of year (a) |  | $ | 123 |  |  | $ | 140 |  |  | $ | 155 |
(a) | Included $15 million classified in accounts receivable on the Consolidated Balance Sheets as of September 30, 2019 and 2018.
Hercules [Member] |
Loss Contingencies [Line Items] |
Summary of Asbestos Claims Activity | A summary of Hercules’ asbestos claims activity follows.
(In thousands) |  | 2019 |  |  | 2018 |  |  | 2017 |
Open claims - beginning of year |  |  | 13 |  |  |  | 12 |  |  |  | 15 |
New claims filed |  |  | 1 |  |  |  | 2 |  |  |  | 1 |
Claims dismissed |  |  | (1 | ) |  |  | (1 | ) |  |  | (4 | )
Open claims - end of year |  |  | 13 |  |  |  | 13 |  |  |  | 12 |
Progression of Activity in Asbestos Reserve Accounts | A progression of activity in the asbestos reserve is presented in the following table.
(In millions) |  | 2019 |  |  | 2018 |  |  | 2017 |
Asbestos reserve - beginning of year |  | $ | 282 |  |  | $ | 323 |  |  | $ | 321 |
Reserve adjustments |  |  | (10 | ) |  |  | (19 | ) |  |  | 16 |
Amounts paid |  |  | (20 | ) |  |  | (22 | ) |  |  | (14 | )
Asbestos reserve - end of year (a) |  | $ | 252 |  |  | $ | 282 |  |  | $ | 323 |
(a) | Included $21 million and $20 million classified in accrued expenses and other liabilities on the Consolidated Balance Sheets as of September 30, 2019 and 2018, respectively.
Progression of Insurance Receivable | A progression of activity in the Hercules insurance receivable is presented in the following table.
(In millions) |  | 2019 |  |  | 2018 |  |  | 2017 |
Insurance receivable - beginning of year |  | $ | 54 |  |  | $ | 68 |  |  | $ | 63 |
Receivable adjustment |  |  | (5 | ) |  |  | (14 | ) |  |  | 5 |
Insurance receivable - end of year |  | $ | 49 |  |  | $ | 54 |  |  | $ | 68 |

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