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Leasing Arrangements (Tables) | 9 Months Ended
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Jun. 30, 2020
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 June 30, 2020 |  |  | Nine months ended June 30, 2020 |
Lease cost: |  |  |  |  |  |  |  |  |  |
Operating lease cost |  | Selling, General & Administrative |  | $ | 4 |  |  | $ | 12 |
Operating lease cost |  | Cost of Sales |  |  | 4 |  |  |  | 10 |
Variable lease cost |  | Selling, General & Administrative |  |  | — |  |  |  | 2 |
Variable lease cost |  | Cost of Sales |  |  | — |  |  |  | 4 |
Short-term leases |  | Cost of Sales |  |  | 1 |  |  |  | 4 |
Total lease cost |  |  |  | $ | 9 |  |  | $ | 32 |
Summary of Lease Assets and Liabilities | The following table summarizes Ashland’s lease assets and liabilities as presented in the June 30, 2020 Condensed Consolidated Balance Sheet:
(In millions) |  | June 30, 2020 |
Assets |  |  |  |
Operating lease assets, net |  | $ | 140 |
Total lease assets |  |  | 140 |
Liabilities |  |  |  |
Current operating lease obligations |  | $ | 23 |
Non-current operating lease obligations |  |  | 126 |
Total lease liabilities |  | $ | 149 |
Schedule of Cash Paid for Amounts Included in the Measurement of Operating Lease Liabilities |
(In millions) |  |  |  | Three months ended June 30, 2020 |  |  | Nine months ended June 30, 2020 |
Operating cash flows from operating leases |  |  |  | $ | 7 |  |  | $ | 21 |
Schedule of Maturities Analysis of Lease Liabilities | Maturities of lease liabilities are shown below as of June 30, 2020:
(In millions) |  |  |  | As of June 30, 2020 |
Remainder of 2020 |  |  |  | $ | 7 |
2021 |  |  |  |  | 26 |
2022 |  |  |  |  | 34 |
2023 |  |  |  |  | 16 |
2024 |  |  |  |  | 13 |
Thereafter |  |  |  | $ | 98 |
Total lease payments |  |  |  |  | 194 |
Less amount of lease payment representing interest |  |  |  |  | (45 | )
Total present value of lease payments |  |  |  | $ | 149 |
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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- Definition Tabular disclosure of lessee's lease cost. Includes, but is not limited to, interest expense for finance lease, amortization of right-of-use asset for finance lease, operating lease cost, short-term lease cost, variable lease cost and sublease income. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Publisher FASB -Name Accounting Standards Codification -Topic 842 -SubTopic 20 -Section 50 -Paragraph 4 -URI http://asc.fasb.org/extlink&oid=77888426&loc=SL77918686-209980 + Details
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- Definition Tabular disclosure of undiscounted cash flows of lessee's operating lease liability. Includes, but is not limited to, reconciliation of undiscounted cash flows to operating lease liability recognized in statement of financial position. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Publisher FASB -Name Accounting Standards Codification -Topic 842 -SubTopic 20 -Section 50 -Paragraph 6 -URI http://asc.fasb.org/extlink&oid=77888426&loc=SL77918701-209980 + Details
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- Definition Tabular disclosure of future minimum payments required in the aggregate and for each of the five succeeding fiscal years for operating leases having initial or remaining noncancelable lease terms in excess of one year and the total minimum rentals to be received in the future under noncancelable subleases as of the balance sheet date. + References Reference 1: http://fasb.org/us-gaap/role/ref/otherTransitionRef -Publisher FASB -Name Accounting Standards Codification -Topic 840 -SubTopic 20 -Section 50 -Paragraph 2 -URI http://asc.fasb.org/extlink&oid=77902758&loc=d3e41502-112717 + Details
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