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v3.19.2

Divestitures (Tables) | 9 Months Ended
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Jun. 30, 2019
Divestitures [Abstract] |
Summary of Assets and Liabilities Held for Sale | The assets and liabilities of Composites and the Marl facility, including Maleic, along with other corporate asset divestitures 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:
| June 30 |  |  | September 30 |
(In millions) | 2019 |  |  | 2018 |
Accounts receivable, net (a) | $ | 168 |  |  | $ | 159 |
Inventories |  | 71 |  |  |  | 67 |
Net property, plant and equipment |  | 269 |  |  |  | — |
Goodwill |  | 144 |  |  |  | — |
Intangibles |  | 38 |  |  |  | — |
Deferred income taxes |  | 7 |  |  |  | — |
Other assets |  | 59 |  |  |  | 14 |
Current assets held for sale | $ | 756 |  |  | $ | 240 |
Net property, plant and equipment | $ | — |  |  | $ | 254 |
Goodwill |  | — |  |  |  | 144 |
Intangibles |  | — |  |  |  | 40 |
Deferred income taxes |  | — |  |  |  | 7 |
Other assets |  | — |  |  |  | 32 |
Noncurrent assets held for sale | $ | — |  |  | $ | 477 |
Trade and other payables | $ | 123 |  |  | $ | 152 |
Employee benefit obligations |  | 23 |  |  |  | — |
Accrued expenses and other liabilities |  | 11 |  |  |  | 11 |
Other liabilities |  | 2 |  |  |  | — |
Current liabilities held for sale | $ | 159 |  |  | $ | 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 June 30, 2019 and September 30, 2018. |

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- Definition Divestitures. + References No definition available. + Details
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- Definition Summary of assets and liabilities held for sale. + References No definition available. + Details
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