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Business Segment Information
3 Months Ended
Dec. 31, 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
December 31,
 
2016
 
2015
Sales
 
 
 
Architecture & Software
$
696.4

 
$
642.9

Control Products & Solutions
793.9

 
783.7

Total
$
1,490.3

 
$
1,426.6

Segment operating earnings
 
 
 
Architecture & Software
$
208.6

 
$
176.2

Control Products & Solutions
108.0

 
119.7

Total
316.6

 
295.9

Purchase accounting depreciation and amortization
(5.6
)
 
(4.7
)
General corporate – net
(14.9
)
 
(18.0
)
Non-operating pension costs
(19.8
)
 
(18.9
)
Interest expense
(18.7
)
 
(17.4
)
Income before income taxes
$
257.6

 
$
236.9


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.