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Litigation, Claims and Contingencies (Tables)
 12 Months Ended
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