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Comprehensive Income (Loss)
6 Months Ended
Mar. 31, 2019
Equity [Abstract]  
Comprehensive Income (Loss)

5. Comprehensive Income (Loss)

Comprehensive income (loss), which is reported in the accompanying consolidated statements of (deficit) equity, consists of net income (loss) and other gains and losses affecting equity that, under U.S. GAAP, are excluded from net income (loss). For the Company, the components of other comprehensive income (loss) primarily consist of foreign currency translation gains and losses, minimum pension liabilities, and deferred gains and losses on financial instruments designated as hedges under ASC 815, which include foreign exchange contracts. The following summary sets forth the changes in the components of accumulated other comprehensive loss, net of related taxes of less than $1 million:

 

 

 

Foreign

 

 

Minimum

 

 

Deferred Gains

 

 

Accumulated

 

 

 

Currency

 

 

Pension

 

 

On Derivative

 

 

Other

 

 

 

Translation

 

 

Liability

 

 

Financial

 

 

Comprehensive

 

 

 

Loss (a)

 

 

Adjustment

 

 

Instruments

 

 

Loss, net

 

 

 

(in millions)

 

Balance at September 30, 2018

 

$

(184

)

 

$

(9

)

 

$

3

 

 

$

(190

)

Other comprehensive loss

 

 

(26

)

 

 

 

 

 

(9

)

 

 

(35

)

Balance at March 31, 2019

 

$

(210

)

 

$

(9

)

 

$

(6

)

 

$

(225

)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

(a)

Includes historical foreign currency translation related to certain intra-entity transactions.