Divestitures (Tables)

3 Months Ended

Dec. 31, 2018

Summary of Assets and Liabilities Held for Sale

The assets and liabilities of Composites and the Marl facility for current and prior periods have been reflected as assets and liabilities held for sale. As a result, in accordance with U.S. GAAP standards, depreciation and amortization are no longer being recorded within the Statements of Consolidated Comprehensive Income (Loss) and the Condensed Consolidated Balance Sheets. These assets and liabilities are comprised of the following components:

	December 31		September 30
(In millions)	2018		2018
Accounts receivable, net (a)	$	148	$	159
Inventories		78		67
Net property, plant and equipment		244		—
Goodwill		144		—
Intangibles		39		—
Deferred income taxes		6		—
Other assets		54		14
Current assets held for sale	$	713	$	240

Net property, plant and equipment	$	—	$	245
Goodwill		—		144
Intangibles		—		40
Deferred income taxes		—		7
Other assets		—		32
Noncurrent assets held for sale	$	—	$	468

Trade and other payables	$	106	$	152
Employee benefit obligations		23		—
Accrued expenses and other liabilities		11		11
Other liabilities		3		—
Current liabilities held for sale	$	143	$	163

Employee benefit obligations		—		23
Other liabilities		—		3
Noncurrent liabilities held for sale	$	—	$	26

(a)

Accounts receivable included an allowance for doubtful accounts of $3 million at both December 31, 2018 and September 30, 2018.