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Business Segment Information (Tables)
9 Months Ended
Jun. 30, 2020
Segment Reporting [Abstract]  
Summary of Segment Information
Segment information is summarized as follows (in millions):


Commercial TruckAftermarket and IndustrialEliminationsTotal
Three Months Ended June 30, 2020
External Sales$315  $199  $—  $514  
Intersegment Sales21   (25) —  
Total Sales$336  $203  $(25) $514  
Three Months Ended June 30, 2019 (1)
External Sales$890  $276  $—  $1,166  
Intersegment Sales35   (41) —  
Total Sales$925  $282  $(41) $1,166  


Commercial TruckAftermarket and IndustrialEliminationsTotal
Nine Months Ended June 30, 2020
External Sales$1,544  $742  $—  $2,286  
Intersegment Sales86  13  (99) —  
Total Sales$1,630  $755  $(99) $2,286  
Nine Months Ended June 30, 2019 (1)
External Sales$2,564  $796  $—  $3,360  
Intersegment Sales114  15  (129) —  
Total Sales$2,678  $811  $(129) $3,360  
(1) Amounts for the three and nine months ended June 30, 2019 have been recast to reflect reportable segment changes.
Segment Income Attributable to Parent
Three Months Ended June 30,Nine Months Ended June 30,
2020
2019 (3)
2020
2019 (3)
Segment adjusted EBITDA:
Commercial Truck$(23) $97  $92  $270  
Aftermarket and Industrial31  50  116  134  
Segment adjusted EBITDA 147  208  404  
Unallocated legacy and corporate expense, net (1)
(1) (1)  —  
Interest expense, net(17) (14) (47) (43) 
Benefit (provision) for income taxes13  (21) (73) (69) 
Depreciation and amortization(24) (21) (74) (64) 
Noncontrolling interests(2) (3) (5) (7) 
Loss on sale of receivables(1) (2) (3) (5) 
Asset impairment charges—  (1) —  (1) 
Restructuring(12)  (27)  
Transaction costs—  —  (5) —  
Income from WABCO distribution termination—  —  265  —  
Asbestos related liability remeasurement (2)
—  —  —  31  
 Income (loss) from continuing operations attributable to Meritor, Inc.$(36) $85  $243  $248  
(1) Unallocated legacy and corporate income (expense), net represents items that are not directly related to the company's business segments. These items primarily include asbestos-related charges and settlements, pension and retiree medical costs associated with sold businesses, and other legacy costs for environmental and product liability.
(2) The nine months ended June 30, 2019 includes $31 million related to the remeasurement of the Maremont asbestos liability based on the Maremont prepackaged plan of reorganization.
(3) Amounts for the three and nine months ended June 30, 2019 have been recast to reflect reportable segment changes.
Schedule of Segment Assets
June 30,
2020
September 30, 2019 (3)
Segment Assets:
Commercial Truck$1,579  $1,745  
Aftermarket and Industrial658  729  
Total segment assets2,237  2,474  
Corporate (1)
761  567  
Less: Accounts receivable sold under off-balance sheet factoring programs (2)
(126) (226) 
Total assets$2,872  $2,815  
(1) Corporate assets consist primarily of cash, deferred income taxes and prepaid pension costs.
(2) At June 30, 2020 and September 30, 2019, segment assets include $126 million and $226 million, respectively, of accounts receivable sold under off-balance sheet accounts receivable factoring programs (see Note 10). These sold receivables are included in segment assets as the CODM reviews segment assets inclusive of these balances.
(3) Amounts as of September 30, 2019 have been recast to reflect reportable segment changes, including the reallocation of goodwill..