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Leasing Arrangements (Tables)

6 Months Ended

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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Schedule of lease assets and liabilities.

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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

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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

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