Note 16. Income Taxes Temporary Differences (Tables)

12 Months Ended

Sep. 30, 2017

Operating Loss Carryforwards [Line Items]

Schedule of Deferred Tax Assets and Liabilities [Table Text Block]

Deferred taxes are classified in the consolidated statements of financial position as follows:

	September 30,
(in millions)	2017			2016
Other noncurrent assets	$	1,025		$	613
Other noncurrent liabilities	(389		)	(22		)
Net deferred tax asset	$	636		$	591

Summary of Deferred Tax Liability Not Recognized [Table Text Block]

Temporary differences and carryforwards which gave rise to deferred tax assets and liabilities included:

	September 30,
(in millions)	2017			2016
Deferred tax assets
Accrued expenses and reserves	$	83		$	431
Employee and retiree benefits	58			95
Net operating loss and other credit carryforwards	340			288
Property, plant and equipment	3			—
Intangible assets	463			—
Research and development	9			9
Joint ventures and partnerships	—			265
Other	13			11
	969			1,099
Valuation allowances	(223		)	(267		)
	746			832
Deferred tax liabilities
Property, plant and equipment	—			23
Unremitted earnings of foreign subsidiaries	95			108
Intangible assets	—			110
Joint ventures and partnerships	15			—
	110			241
Net deferred tax asset	$	636		$	591
The fiscal 2016 accrued expenses and reserves line item has been revised to correctly present the deferred tax liability related to unremitted earnings of foreign subsidiaries in the table above.