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Business Segment Information
9 Months Ended
Jun. 30, 2018
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,
 
2018
 
2017
 
2018
 
2017
Sales
 
 
 
 
 
 
 
Architecture & Software
$
795.7

 
$
731.9

 
$
2,311.0

 
$
2,147.3

Control Products & Solutions
903.0

 
867.3

 
2,625.5

 
2,496.5

Total
$
1,698.7

 
$
1,599.2

 
$
4,936.5

 
$
4,643.8

Segment operating earnings
 
 
 
 
 
 
 
Architecture & Software
$
239.0

 
$
204.3

 
$
681.8

 
$
603.5

Control Products & Solutions
143.9

 
132.7

 
401.7

 
346.1

Total
382.9

 
337.0

 
1,083.5

 
949.6

Purchase accounting depreciation and amortization
(4.3
)
 
(5.6
)
 
(13.2
)
 
(16.8
)
General corporate – net
(27.7
)
 
(16.5
)
 
(61.7
)
 
(52.8
)
Non-operating pension costs
(5.9
)
 
(19.8
)
 
(17.7
)
 
(59.4
)
Costs related to unsolicited Emerson proposals

 

 
(11.2
)
 

Loss on investments
(7.3
)
 

 
(7.3
)
 

Valuation adjustment pending registration of PTC securities
(69.5
)
 

 
(69.5
)
 

Interest expense
(16.5
)
 
(19.1
)
 
(53.8
)
 
(56.7
)
Income before income taxes
$
251.7

 
$
276.0

 
$
849.1

 
$
763.9


Among other considerations, we evaluate performance and allocate resources based upon segment operating earnings before income taxes, costs related to the unsolicited Emerson proposals in the first quarter of fiscal 2018, interest expense, costs related to corporate offices, non-operating pension costs, certain corporate initiatives, gains and losses on investments, valuation adjustment pending registration of PTC securities, 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.