Employee Benefit Plans

9 Months Ended

Jun. 30, 2019

Compensation And Retirement Disclosure [Abstract]

NOTE J - EMPLOYEE BENEFIT PLANS

Plan contributions

For the nine months ended June 30, 2019, Ashland contributed $3 million to its non-U.S. pension plans and $1 million to its U.S. pension plans. Ashland expects to make additional contributions of approximately $2 million to its non-U.S. plans during the remainder of 2019.

Plan remeasurement

Ashland settled a non-U.S. pension plan during the first quarter of fiscal 2019, which required the plan to be remeasured. This remeasurement resulted in a curtailment gain of $18 million.

Components of net periodic benefit costs (income)

The following table details the components of pension and other postretirement benefit costs for continuing operations.

	Pension benefits						Other postretirement benefits
(In millions)	2019			2018			2019		2018
Three months ended June 30
Service cost	$	1		$	2		$	1	$	1
Interest cost		2			3			—		—
Expected return on plan assets		(2	)		(3	)		—		—
Curtailment		—			—			—		—
Actuarial (gain) loss		—			—			—		—
Total net periodic benefit costs	$	1		$	2		$	1	$	1
Nine months ended June 30
Service cost	$	4		$	6		$	1	$	1
Interest cost		8			7			1		1
Expected return on plan assets		(8	)		(9	)		—		—
Curtailment		(18	)		—			—		—
Actuarial gain		—			—			—		—
Total net periodic benefit costs (income)	$	(14	)	$	4		$	2	$	2

For segment reporting purposes, service cost is proportionately allocated to each segment, excluding the Unallocated and other segment, and is recorded within the selling, general and administrative expense and cost of sales captions on the Statements of Consolidated Comprehensive Loss (Income). All other components are recorded within the other net periodic benefit income caption on the Statements of Consolidated Comprehensive Loss (Income).