Pension, Postretirement and Other Benefits (Tables)

12 Months Ended

Sep. 30, 2011

Schedule of Accumulated and Projected Benefit Obligations

Change in Benefit Obligation:

	Pension Benefits						Other Postretirement Benefits
	September 30,						September 30,
	2011			2010			2011			2010
	(in millions)
Benefit obligation-beginning of fiscal year	$	743		$	739		$	34		$	43
Service cost		41			45			—			—
Interest cost		38			40			1			1
Plan amendments		—			(12	)		—			—
Actuarial loss (gain)		77			3			7			(6	)
Benefit payments		(63	)		(72	)		(4	)		(4	)
Settlements		3			—			—			—
Benefit obligation-end of fiscal year	$	839		$	743		$	38		$	34
Accumulated benefit obligation	$	839		$	743			NA			NA
Change in Plan Assets:
Fair value of plan assets-beginning of fiscal year	$	766		$	703		$	—		$	—
Actual return on plan assets		10			73			—			—
Company contribution		70			62			4			4
Benefit payments		(63	)		(72	)		(4	)		(4	)
Fair value of plan assets-end of fiscal year	$	783		$	766		$	—		$	—
Funded status at end of fiscal year	$	(56	)	$	23		$	(38	)	$	(34	)
Recognized in Consolidated Balance Sheets:
Non-current asset	$	—		$	53		$	—		$	—
Current liability		(4	)		(10	)		(4	)		(4	)
Non-current liability		(52	)		(20	)		(34	)		(30	)
Funded status at end of fiscal year	$	(56	)	$	23		$	(38	)	$	(34	)

Schedule of Net Periodic Benefit Cost Not yet Recognized

Amounts recognized in accumulated other comprehensive income before tax:

	Pension Benefits						Other Postretirement Benefits
	September 30,						September 30,
	2011			2010			2011			2010
	(in millions)
Net actuarial loss (gain)	$	343		$	240		$	1		$	(7	)
Prior service credit		(42	)		(51	)		(17	)		(20	)
Total	$	301		$	189		$	(16	)	$	(27	)

Schedule of Amounts in Accumulated Other Comprehensive Income (Loss) to be Recognized over Next Fiscal Year

Amounts from accumulated other comprehensive income to be amortized into net periodic benefit cost in fiscal 2012:

	Pension Benefits			Other Postretirement Benefits
	(in millions)
Actuarial loss (gain)	$	30		$	—
Prior service credit		(9	)		(3	)
Total	$	21		$	(3	)

Schedule of Accumulated Benefit Obligations in Excess of Fair Value of Plan Assets

Benefit obligation and fair value of plan assets with obligations in excess of plan assets:

	Pension Benefits
	September 30,
	2011			2010
	(in millions)
Accumulated benefit obligation in excess of plan assets
Accumulated benefit obligation, end of year	$	(839	)	$	(30	)
Fair value of plan assets, end of year		783			—
Projected benefit obligation in excess of plan assets
Benefit obligation, end of year	$	(839	)	$	(30	)
Fair value of plan assets, end of year		783			—

Schedule of Defined Benefit Plans Disclosures

Net periodic pension and other postretirement plan cost:

	Pension Benefits									Other Postretirement Benefits
	Fiscal
	2011			2010			2009			2011			2010			2009
	(in millions)
Service cost	$	41		$	45		$	51		$	—		$	—		$	—
Interest cost		38			40			46			1			1			2
Expected return on assets		(54	)		(50	)		(45	)		—			—			—
Amortization of:
Prior service credit		(9	)		(9	)		(8	)		(3	)		(3	)		(3	)
Actuarial loss (gain)		19			16			14			(1	)		(1	)		—
Net benefit cost		35			42			58			(3	)		(3	)		(1	)
Settlement loss		2			—			3			—			—			—
Total net periodic benefit cost	$	37		$	42		$	61		$	(3	)	$	(3	)	$	(1	)

Schedule of Defined Benefit Plan Amounts Recognized in Other Comprehensive Income (Loss)

Other changes in plan assets and benefit obligations recognized in other comprehensive income:

	Pension Benefits						Other Postretirement Benefits
	2011			2010			2011		2010
	(in millions)
Current year actuarial loss (gain)	$	124		$	(20	)	$	7	$	(5	)
Amortization of actuarial (loss) gain		(21	)		(16	)		1		1
Current year prior service cost (credit)		—			(12	)		—		—
Amortization of prior service credit		9			9			3		3
Total loss (gain) recognized in other comprehensive income	$	112		$	(39	)	$	11	$	(1	)
Total recognized in net periodic benefit cost and other comprehensive income	$	149		$	3		$	8	$	(4	)

Schedule of Assumptions Used

Weighted Average Actuarial Assumptions:

	Fiscal
	2011			2010			2009
Discount rate for benefit obligation(1)
Pension		4.70	%		5.25	%		5.60	%
Postretirement		3.39	%		3.45	%		4.43	%
Discount rate for net periodic benefit cost
Pension		5.25	%		5.63	%		6.75	%
Postretirement		3.45	%		4.43	%		6.24	%
Expected long-term rate of return on plan assets(2)		7.50	%		7.50	%		7.50	%
Rate of increase in compensation levels for:
Benefit obligation		4.50	%		4.50	%		5.50	%
Net periodic benefit cost		4.50	%		5.5	%(3)		5.50	%

⁽¹⁾  Based on a “bond duration matching” methodology, which reflects the matching of projected plan liability cash flows to an average of high-quality corporate bond yield curves whose duration matches the projected cash flows.

⁽²⁾  Primarily based on the targeted allocation, and evaluated for reasonableness by considering such factors as: (i) actual return on plan assets; (ii) historical rates of return on various asset classes in the portfolio; (iii) projections of returns on various asset classes; and (iv) current and prospective capital market conditions and economic forecasts.

⁽³⁾  For the net periodic benefit cost for fiscal 2010, rate of increase in compensation is 0% for fiscal 2010 and 5.50% for fiscal 2011 and thereafter.

Schedule of Expected Benefit Payments

Cash Flows

	Pension Benefits		Other Postretirement Benefits
Actual employer contributions	(in millions)
2011	$	70	$	4
2010		62		4
Expected employer contributions
2012	$	49	$	5
Expected benefit payments
2012	$	102	$	5
2013		99		5
2014		98		5
2015		89		5
2016		90		4
2017-2021		373		17

Pension Benefits

Schedule of Changes in Fair Value of Plan Assets

The following table sets forth by level, within the fair value hierarchy, the plan’s investments at fair value as of September 30, 2011 and 2010, including the impact of unsettled transactions:

	Fair Value Measurements at September 30
	Level 1				Level 2				Level 3				Total
	2011		2010		2011		2010		2011		2010		2011		2010
	(in millions)
Cash equivalents	$	55	$	46			$	1					$	55	$	47
Collective investment funds					$	289		307						289		307
Corporate debt securities						122		99						122		99
Debt securities of U.S. Treasury and federal agencies						104		111						104		111
Asset-backed securities										33		26		33		26
Equity securities		180		190										180		190
Total	$	235	$	236	$	515	$	518	$	33	$	26	$	783	$	780