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Business Segment Information
3 Months Ended
Dec. 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
December 31,
 
2015
 
2014
Sales
 
 
 
Architecture & Software
$
642.9

 
$
707.8

Control Products & Solutions
783.7

 
866.6

Total
$
1,426.6

 
$
1,574.4

Segment operating earnings
 
 
 
Architecture & Software
$
176.2

 
$
221.4

Control Products & Solutions
119.7

 
125.4

Total
295.9

 
346.8

Purchase accounting depreciation and amortization
(4.7
)
 
(5.4
)
General corporate – net
(18.0
)
 
(22.8
)
Non-operating pension costs
(18.9
)
 
(16.2
)
Interest expense
(17.4
)
 
(14.9
)
Income before income taxes
$
236.9

 
$
287.5


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.