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Stock Incentive Plans | 9 Months Ended
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Jun. 30, 2020
Disclosure Of Compensation Related Costs Sharebased Payments [Abstract] |
Stock Incentive Plans | NOTE O – STOCK INCENTIVE PLANS The components of Ashland’s pre-tax stock-based compensation expense included in continuing operations are as follows:
| Three months ended |  |  | Nine months ended |
| June 30 |  |  | June 30 |
(In millions) | 2020 (a) |  |  | 2019 (b) |  |  | 2020 (a) |  |  | 2019 (b) |
SARs | $ | 1 |  |  | $ | 1 |  |  | $ | 4 |  |  | $ | 5 |
Nonvested stock awards |  | 4 |  |  |  | 6 |  |  |  | 7 |  |  |  | 16 |
Performance share awards |  | — |  |  |  | (1 | ) |  |  | 1 |  |  |  | 1 |
| $ | 5 |  |  | $ | 6 |  |  | $ | 12 |  |  | $ | 22 |
| (a) | Included $2 million and $1 million of expense related to cash-settled nonvested restricted stock awards during the three and nine months ended June 30, 2020 and zero related to cash-settled performance units during the three and nine months ended June 30, 2020. |
| (b) | Included $2 million and $5 million of expense related to cash-settled nonvested restricted stock awards during the three and nine months ended June 30, 2019. |

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- Definition The entire disclosure for share-based payment arrangement. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 718 -URI http://asc.fasb.org/topic&trid=2228938 + Details
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