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Stock Incentive Plans | 6 Months Ended
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Mar. 31, 2022
Share-based Payment Arrangement [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 |  |  | Six months ended |
| March 31 |  |  | March 31 |
(In millions) | 2022 (a) |  |  | 2021 (b) |  |  | 2022 (a) |  |  | 2021 (b) |
SARs | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | 1 |
Nonvested stock awards |  | 2 |  |  |  | 4 |  |  |  | 6 |  |  |  | 6 |
Performance share awards |  | 3 |  |  |  | 1 |  |  |  | 5 |  |  |  | 3 |
| $ | 5 |  |  | $ | 5 |  |  | $ | 11 |  |  | $ | 10 |
(a) Included zero and $2 million of expense related to cash-settled nonvested restricted stock awards during the three and six months ended March 31, 2022. (b) Included $1 million and $2 million of expense related to cash-settled nonvested restricted stock awards during the three and six months ended March 31, 2021.

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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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