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Business Segment Information
 3 Months Ended
Dec. 31, 2017
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,
 
2017
 
2016
Sales
 
 
 
Architecture & Software
$
746.9

 
$
696.4

Control Products & Solutions
839.7

 
793.9

Total
$
1,586.6

 
$
1,490.3

Segment operating earnings
 
 
 
Architecture & Software
$
224.6

 
$
208.6

Control Products & Solutions
130.9

 
108.0

Total
355.5

 
316.6

Purchase accounting depreciation and amortization
(4.4
)
 
(5.6
)
General corporate – net
(16.2
)
 
(14.9
)
Non-operating pension costs
(5.9
)
 
(19.8
)
Costs related to unsolicited Emerson proposals
(11.2
)
 
—

Interest expense
(20.0
)
 
(18.7
)
Income before income taxes
$
297.8

 
$
257.6


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 corporate initiatives, gains and losses from the disposition of businesses and purchase accounting depreciation and amortization. We incurred $11.2 million of third-party advisory fees in connection with our evaluation of unsolicited Emerson acquisition proposals in the first quarter of 2018. 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.