Business Segment Information

3 Months Ended

Dec. 31, 2012

Segment Reporting [Abstract]

Business Segment Information

Business Segment Information

The following tables reflect the sales and operating results of our reportable segments (in millions):

	Three Months Ended December 31,
	2012			2011
Sales
Architecture & Software	$	657.5		$	650.5
Control Products & Solutions	831.7			823.4
Total	$	1,489.2		$	1,473.9
Segment operating earnings
Architecture & Software	$	183.2		$	189.2
Control Products & Solutions	92.8			102.7
Total	276.0			291.9
Purchase accounting depreciation and amortization	(5.2		)	(5.0		)
General corporate – net	(18.5		)	(20.2		)
Non-operating pension costs1	(19.7		)	(8.8		)
Interest expense	(15.4		)	(15.0		)
Income before income taxes	$	217.2		$	242.9

¹Beginning in fiscal 2013, we redefined segment operating earnings to exclude non-operating pension costs. Non-operating pension costs were reclassified to a separate line item within the above table for all periods presented. These costs were previously included in the operating earnings of each segment and in general corporate-net. Non-operating pension costs consist of defined benefit plan interest cost, expected return on plan assets, amortization of actuarial gains and losses and the impacts of any plan curtailments or settlements. These components of net periodic benefit cost primarily relate to changes in pension assets and liabilities that are a result of market performance; we consider these costs to be unrelated to the operating performance of our business. We continue to include service cost and amortization of prior service cost in the business segment that incurred the expense as these components of net periodic benefit cost represent the operating cost of providing pension benefits to our employees.

Among other considerations, we evaluate performance and allocate resources based upon segment operating earnings before income taxes, interest expense, costs related to corporate offices, non-operating pension costs, certain nonrecurring corporate initiatives, gains and losses from the disposition of businesses and purchase accounting depreciation and amortization. Depending on the product, intersegment sales within a single legal entity are either at cost or cost plus a mark-up, which does not necessarily represent a market price. Sales between legal entities are at an appropriate transfer price. We allocate costs related to shared segment operating activities to the segments using a methodology consistent with the expected benefit.