XML 65 R20.htm IDEA: XBRL DOCUMENT v2.4.0.8
Business Segment Information
 3 Months Ended
Dec. 31, 2013
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,
 
2013
 
2012
Sales
 
 
 
Architecture & Software
$
695.9

 
$
657.5

Control Products & Solutions
895.8

 
831.7

Total
$
1,591.7

 
$
1,489.2

Segment operating earnings
 
 
 
Architecture & Software
$
211.9

 
$
183.2

Control Products & Solutions
116.1

 
92.8

Total
328.0

 
276.0

Purchase accounting depreciation and amortization
(4.6
)
 
(5.2
)
General corporate – net
(21.7
)
 
(18.5
)
Non-operating pension costs
(14.0
)
 
(19.7
)
Interest expense
(14.9
)
 
(15.4
)
Income before income taxes
$
272.8

 
$
217.2


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.