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Litigation, Claims and Contingencies (Tables) | 9 Months Ended
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Jun. 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 the nine months ended June 30, 2019 and 2018.
| Nine months ended |
| June 30 |
(In millions) | 2019 |  |  | 2018 |
Reserve - beginning of period | $ | 187 |  |  | $ | 163 |
Disbursements |  | (23 | ) |  |  | (26 | )
Revised obligation estimates and accretion |  | 28 |  |  |  | 55 |
Reserve - end of period | $ | 192 |  |  | $ | 192 |
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 three and nine months ended June 30, 2019 and 2018.
| Three months ended |  |  | Nine months ended |
| June 30 |  |  | June 30 |
(In millions) | 2019 |  |  | 2018 |  |  | 2019 |  |  | 2018 |
Environmental expense | $ | 21 |  |  | $ | 37 |  |  | $ | 27 |  |  | $ | 54 |
Accretion |  | — |  |  |  | — |  |  |  | 1 |  |  |  | 1 |
Legal expense |  | 2 |  |  |  | 1 |  |  |  | 5 |  |  |  | 4 |
Total expense |  | 23 |  |  |  | 38 |  |  |  | 33 |  |  |  | 59 |
Insurance receivable |  | (1 | ) |  |  | (1 | ) |  |  | (2 | ) |  |  | (2 | )
Total expense, net of receivable activity (a) | $ | 22 |  |  | $ | 37 |  |  | $ | 31 |  |  | $ | 57 |
| (a) | Net expense of $5 million and $7 million for the three and nine months ended June 30, 2019, respectively, and $3 million and $4 million for the three and nine months ended June 30, 2018, respectively, relates to divested businesses which qualified for treatment as discontinued operations 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] |
Progression of Activity in Asbestos Reserve Accounts | A progression of activity in the asbestos reserve is presented in the following table.
| Nine months ended |  |  |  |  |  |  |  |  |  |  |  |  |
| June 30 |  |  | Years ended September 30 |
(In millions) | 2019 |  |  | 2018 |  |  | 2018 |  |  | 2017 |  |  | 2016 |
Asbestos reserve - beginning of year | $ | 380 |  |  | $ | 419 |  |  | $ | 419 |  |  | $ | 415 |  |  | $ | 409 |
Reserve adjustment |  | 1 |  |  |  | (8 | ) |  |  | (8 | ) |  |  | 36 |  |  |  | 37 |
Amounts paid |  | (21 | ) |  |  | (26 | ) |  |  | (31 | ) |  |  | (32 | ) |  |  | (31 | )
Asbestos reserve - end of period (a) | $ | 360 |  |  | $ | 385 |  |  | $ | 380 |  |  | $ | 419 |  |  | $ | 415 |
| (a) | Includes $28 million and $30 million classified in accrued expenses and other liabilities on the Condensed Consolidated Balance Sheets as of June 30, 2019 and September 30, 2018, respectively. |
Summary of Asbestos Claims Activity | A summary of Ashland asbestos claims activity, excluding Hercules claims, follows.
| Nine months ended |  |  |  |  |  |  |  |  |  |  |  |  |
| June 30 |  |  | Years ended September 30 |
(In thousands) | 2019 |  |  | 2018 |  |  | 2018 |  |  | 2017 |  |  | 2016 |
Open claims - beginning of year |  | 53 |  |  |  | 54 |  |  |  | 54 |  |  |  | 57 |  |  |  | 60 |
New claims filed |  | 2 |  |  |  | 2 |  |  |  | 2 |  |  |  | 2 |  |  |  | 2 |
Claims settled |  | (1 | ) |  |  | (1 | ) |  |  | (1 | ) |  |  | (1 | ) |  |  | — |
Claims dismissed |  | (1 | ) |  |  | (2 | ) |  |  | (2 | ) |  |  | (4 | ) |  |  | (5 | )
Open claims - end of period |  | 53 |  |  |  | 53 |  |  |  | 53 |  |  |  | 54 |  |  |  | 57 |
Progression of Insurance Receivable | A progression of activity in the Ashland insurance receivable is presented in the following table.
| Nine months ended |  |  |  |  |  |  |  |  |  |  |  |  |
| June 30 |  |  | Years ended September 30 |
(In millions) | 2019 |  |  | 2018 |  |  | 2018 |  |  | 2017 |  |  | 2016 |
Insurance receivable - beginning of year | $ | 140 |  |  | $ | 155 |  |  | $ | 155 |  |  | $ | 151 |  |  | $ | 150 |
Receivable adjustment |  | (5 | ) |  |  | (5 | ) |  |  | (5 | ) |  |  | 15 |  |  |  | 16 |
Insurance settlement |  | — |  |  |  | — |  |  |  | — |  |  |  | (5 | ) |  |  | (4 | )
Amounts collected |  | (5 | ) |  |  | (8 | ) |  |  | (10 | ) |  |  | (6 | ) |  |  | (11 | )
Insurance receivable - end of period (a) | $ | 130 |  |  | $ | 142 |  |  | $ | 140 |  |  | $ | 155 |  |  | $ | 151 |
Includes $18 million and $15 million classified in accounts receivable on the Condensed Consolidated Balance Sheets as of June 30, 2019 and September 30, 2018
Hercules [Member] |
Loss Contingencies [Line Items] |
Progression of Activity in Asbestos Reserve Accounts | A progression of activity in the asbestos reserve is presented in the following table.
| Nine months ended |  |  |  |  |  |  |  |  |  |  |  |  |
| June 30 |  |  | Years ended September 30 |
(In millions) | 2019 |  |  | 2018 |  |  | 2018 |  |  | 2017 |  |  | 2016 |
Asbestos reserve - beginning of year | $ | 282 |  |  | $ | 323 |  |  | $ | 323 |  |  | $ | 321 |  |  | $ | 311 |
Reserve adjustments |  | (10 | ) |  |  | (19 | ) |  |  | (19 | ) |  |  | 16 |  |  |  | 25 |
Amounts paid |  | (15 | ) |  |  | (15 | ) |  |  | (22 | ) |  |  | (14 | ) |  |  | (15 | )
Asbestos reserve - end of period (a) | $ | 257 |  |  | $ | 289 |  |  | $ | 282 |  |  | $ | 323 |  |  | $ | 321 |
| (a) | Included $13 million and $20 million classified in accrued expenses and other liabilities on the Condensed Consolidated Balance Sheets as of June 30, 2019 and September 30, 2018, respectively. |
Summary of Asbestos Claims Activity | A summary of Hercules’ asbestos claims activity follows.
| Nine months ended |  |  |  |  |  |  |  |  |  |  |  |  |
| June 30 |  |  | Years ended September 30 |
(In thousands) | 2019 |  |  | 2018 |  |  | 2018 |  |  | 2017 |  |  | 2016 |
Open claims - beginning of year |  | 13 |  |  |  | 12 |  |  |  | 12 |  |  |  | 15 |  |  |  | 20 |
New claims filed |  | — |  |  |  | 1 |  |  |  | 2 |  |  |  | 1 |  |  |  | 1 |
Claims dismissed |  | (1 | ) |  |  | (1 | ) |  |  | (1 | ) |  |  | (4 | ) |  |  | (6 | )
Open claims - end of period |  | 12 |  |  |  | 12 |  |  |  | 13 |  |  |  | 12 |  |  |  | 15 |
Progression of Insurance Receivable | A progression of activity in the Hercules insurance receivable is presented in the following table.
| Nine months ended |  |  |  |  |  |  |  |  |  |  |  |  |
| June 30 |  |  | Years ended September 30 |
(In millions) | 2019 |  |  | 2018 |  |  | 2018 |  |  | 2017 |  |  | 2016 |
Insurance receivable - beginning of year | $ | 54 |  |  | $ | 68 |  |  | $ | 68 |  |  | $ | 63 |  |  | $ | 56 |
Receivable adjustment |  | (5 | ) |  |  | (14 | ) |  |  | (14 | ) |  |  | 5 |  |  |  | 7 |
Insurance receivable - end of period | $ | 49 |  |  | $ | 54 |  |  | $ | 54 |  |  | $ | 68 |  |  | $ | 63 |

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