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Leasing Arrangements (Tables)

3 Months Ended

Dec. 31, 2019

Leases [Abstract]

Components of Lease Cost Recognized

The components of lease cost recognized within our Statements of Consolidated Comprehensive Income (Loss) were as follows:

(In millions)	Location	Three months ended December 31, 2019
Lease cost:
Operating lease cost	Selling, General & Administrative	$	5
Operating lease cost	Cost of Sales		4
Variable lease cost	Selling, General & Administrative		—
Variable lease cost	Cost of Sales		1
Short-term leases	Selling, General & Administrative		—
Total operating lease cost		$	10

Summary of Lease Assets and Liabilities

The following table summarizes Ashland’s lease assets and liabilities as presented in the December 31, 2019 Condensed Consolidated Balance Sheet:

(In millions)	December 31 2019
Assets
Operating lease assets	$	157
Total lease assets		157
Liabilities
Current operating lease obligations	$	24
Non-current operating lease obligations		143
Total lease liabilities	$	167

Schedule of Cash Paid for Amounts Included in the Measurement of Operating Lease Liabilities

(In millions)		As of December 31, 2019
Operating cash flows from operating leases		$	9

Schedule of Maturities Analysis of Lease Liabilities

Maturities of lease liabilities are shown below as of December 31, 2019:

(In millions)		As of December 31, 2019
Remainder of 2020		$	21
2021			27
2022			34
2023			15
2024			13
Thereafter		$	110
Total lease payments			220
Less amount of lease payment representing interest			(53	)
Total present value of lease payments		$	167

Schedule of Future Minimum Rental Payments

As of September 30, 2019, under the previous guidance, the future minimum rental payments are as follows:

(In millions)		As of September 30, 2019
2020		$	29
2021			27
2022			34
2023			15
2024			13
Thereafter			110
Total lease payments		$	228

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-Publisher FASB
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