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Leasing Arrangements (Tables)

9 Months Ended

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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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
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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

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