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Leasing Arrangements (Tables) | 6 Months Ended
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Mar. 31, 2022
Leases [Abstract] |
Components of Lease Cost Recognized | The components of lease cost recognized within the Statements of Consolidated Comprehensive Income (Loss) were as follows:
|  |  |  | Three months ended |  |  | Six months ended |
|  |  |  | March 31 |  |  | March 31 |
(In millions) |  | Location |  | 2022 |  |  | 2021 |  |  | 2022 |  |  | 2021 |
Lease cost: |  |  |  |  |  |  |  |  |  |  |  |  |  |
Operating lease cost |  | Selling, General & Administrative |  | $ | 3 |  |  | $ | 3 |  |  | $ | 6 |  |  | $ | 6 |
Operating lease cost |  | Cost of Sales |  |  | 4 |  |  |  | 3 |  |  |  | 8 |  |  |  | 7 |
Variable lease cost |  | Selling, General & Administrative |  |  | 1 |  |  |  | 1 |  |  |  | 2 |  |  |  | 1 |
Variable lease cost |  | Cost of Sales |  |  | 1 |  |  |  | 1 |  |  |  | 2 |  |  |  | 2 |
Short-term leases |  | Cost of Sales |  |  | 1 |  |  |  | 1 |  |  |  | 1 |  |  |  | 2 |
Total lease cost |  |  |  | $ | 10 |  |  | $ | 9 |  |  | $ | 19 |  |  | $ | 18 |
Summary of Lease Assets and Liabilities | The following table summarizes Ashland’s lease assets and liabilities as presented in the Condensed Consolidated Balance Sheet:
(In millions) |  |  |  | March 31 2022 |  |  | September 30 2021 |
Assets |  |  |  |  |  |
Operating lease assets, net |  | $ | 115 |  |  | $ | 124 |
Total lease assets |  | $ | 115 |  |  | $ | 124 |
Liabilities |  |  |  |  |  |
Current operating lease obligations |  | $ | 21 |  |  | $ | 23 |
Non-current operating lease obligations |  |  | 102 |  |  |  | 110 |
Total lease liabilities |  | $ | 123 |  |  | $ | 133 |
Schedule of Cash Paid for Amounts Included in the Measurement of Operating Lease Liabilities | The following table provides cash paid for amounts included in the measurement of operating lease liabilities:
|  |  |  | Three months ended |  |  | Six months ended |
|  |  |  | March 31 |  |  | March 31 |
(In millions) |  |  |  | 2022 |  |  | 2021 |  |  | 2021 |  |  | 2020 |
Operating cash flows from operating leases |  | $ | 7 |  |  | $ | 7 |  |  | $ | 14 |  |  | $ | 14 |
Schedule of Maturities Analysis of Lease Liabilities | The following table summarizes Ashland's maturities of lease liabilities as of March 31, 2022 and September 30, 2021:
(In millions) |  |  |  | March 31 2022 |  |  | September 30 2021 |
Remainder of 2022 |  | $ | 26 |  |  | $ | 39 |
2023 |  |  | 21 |  |  |  | 20 |
2024 |  |  | 17 |  |  |  | 16 |
2025 |  |  | 12 |  |  |  | 11 |
2026 |  |  | 10 |  |  |  | 9 |
Thereafter |  |  | 77 |  |  |  | 78 |
Total lease payments |  |  | 163 |  |  |  | 173 |
Less amount of lease payment representing interest |  |  | (40 | ) |  |  | (40 | )
Total present value of lease payments |  | $ | 123 |  |  | $ | 133 |

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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=123408670&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=123408670&loc=SL77918701-209980 + Details
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