XML 76 R54.htm IDEA: XBRL DOCUMENT v3.19.2
Fair Value Measurements - Summary of Investment Income, Net Unrealized Gains and Losses, Realized Gains and Disbursements Related to Investments (Details) - USD ($)
$ in Millions
3 Months Ended 9 Months Ended 12 Months Ended
Jun. 30, 2019
Jun. 30, 2018
Jun. 30, 2019
Jun. 30, 2018
Sep. 30, 2018
Fair Value Disclosures [Abstract]          
Investment income $ 2 $ 2 $ 7 [1] $ 6 $ 8 [1]
Net unrealized gains (losses) [2] 6 4 3 6  
Realized gains [3] 0 0 0 4  
Disbursements $ (5) $ (7) $ (25) $ (25) $ (33)
[1] Investment income for the demand deposit includes interest income as well as dividend income transferred from the equity and corporate bond mutual funds.
[2] Ashland determined that all unrealized gains and losses were related to equity securities with readily determinable fair values. Due to the new accounting guidance adopted in the first quarter of fiscal year 2019, the net unrealized losses during the three and nine months ended June 30, 2019 were recorded within the net interest and other expense (income) caption in the Statements of Consolidated Comprehensive Income (Loss). In 2018 these net unrealized gains (losses) were in AOCI.
[3] Relates only to the three and nine months ended June 30, 2018 prior to the adoption of the new accounting guidance for equity securities.