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Business Segment Information
 9 Months Ended
Jun. 30, 2016
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
June 30,
 
Nine Months Ended
June 30,
 
2016
 
2015
 
2016
 
2015
Sales
 
 
 
 
 
 
 
Architecture & Software
$
666.4

 
$
683.5

 
$
1,938.8

 
$
2,065.6

Control Products & Solutions
807.6

 
891.7

 
2,402.1

 
2,634.8

Total
$
1,474.0

 
$
1,575.2

 
$
4,340.9

 
$
4,700.4

Segment operating earnings
 
 
 
 
 
 
 
Architecture & Software
$
184.2

 
$
199.9

 
$
515.0

 
$
622.1

Control Products & Solutions
126.8

 
143.8

 
369.4

 
402.6

Total
311.0

 
343.7

 
884.4

 
1,024.7

Purchase accounting depreciation and amortization
(4.7
)
 
(5.2
)
 
(13.9
)
 
(15.8
)
General corporate – net
(17.0
)
 
(21.9
)
 
(54.5
)
 
(66.1
)
Non-operating pension costs
(18.9
)
 
(15.6
)
 
(56.7
)
 
(47.2
)
Interest expense
(18.1
)
 
(16.4
)
 
(53.1
)
 
(47.0
)
Income before income taxes
$
252.3

 
$
284.6

 
$
706.2

 
$
848.6


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.