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Business Segment Information
6 Months Ended
Mar. 31, 2015
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
March 31,
 
Six Months Ended
March 31,
 
2015
 
2014
 
2015
 
2014
Sales
 
 
 
 
 
 
 
Architecture & Software
$
674.3

 
$
686.8

 
$
1,382.1

 
$
1,382.7

Control Products & Solutions
876.5

 
913.7

 
1,743.1

 
1,809.5

Total
$
1,550.8

 
$
1,600.5

 
$
3,125.2

 
$
3,192.2

Segment operating earnings
 
 
 
 
 
 
 
Architecture & Software
$
200.8

 
$
190.2

 
$
422.2

 
$
402.1

Control Products & Solutions
133.4

 
111.9

 
258.8

 
228.0

Total
334.2

 
302.1

 
681.0

 
630.1

Purchase accounting depreciation and amortization
(5.2
)
 
(5.8
)
 
(10.6
)
 
(10.4
)
General corporate – net
(21.4
)
 
(18.9
)
 
(44.2
)
 
(40.6
)
Non-operating pension costs
(15.4
)
 
(14.0
)
 
(31.6
)
 
(28.0
)
Interest expense
(15.7
)
 
(15.0
)
 
(30.6
)
 
(29.9
)
Income before income taxes
$
276.5

 
$
248.4

 
$
564.0

 
$
521.2


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.