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Retirement Benefits
 3 Months Ended
Dec. 31, 2016
Compensation and Retirement Disclosure [Abstract]  
Retirement Benefits
10.
RETIREMENT BENEFITS
The components of net periodic benefit cost for the defined benefit pension and other postretirement benefit plans for the three months ended 31 December 2016 and 2015 were as follows:
 
 
Pension Benefits
 
Other Benefits
 
 
2016
 
2015
 
2016
 
2015
Three Months Ended 31 December
 
U.S.
 
International
 
U.S.
 
International
 
 
 
 
Service Cost
 
$
8.3

 
$
6.7

 
$
9.0

 
$
6.2

 
$
.5

 
$
.5

Interest Cost
 
24.9

 
7.6

 
27.7

 
11.6

 
.4

 
.5

Expected return on plan assets
 
(52.7
)
 
(18.5
)
 
(50.5
)
 
(20.7
)
 
—

 
—

Prior service cost amortization
 
.6

 
—

 
.7

 
—

 
—

 
—

Actuarial loss amortization
 
26.1

 
13.9

 
21.1

 
9.2

 
.2

 
.2

Settlements
 
—

 
(2.3
)
 
—

 
—

 
—

 
—

Curtailment
 
4.2

 
(3.1
)
 
—

 
—

 
—

 
—

Special termination benefits
 
1.1

 
.4

 
—

 
—

 
—

 
—

Other
 
—

 
2.7

 
—

 
.5

 
—

 
—

Net periodic benefit cost (Total)
 
$
12.5

 
$
7.4

 
$
8.0

 
$
6.8

 
$
1.1

 
$
1.2

Less: Discontinued Operations
 
(.6
)
 
(.7
)
 
(1.8
)
 
(1.4
)
 
—

 
(.1
)
Net periodic benefit cost (Continuing Operations)
 
$
11.9

 
$
6.7

 
$
6.2

 
$
5.4

 
$
1.1

 
$
1.1

 
 
 
 
 
 
 
 
 
 
 
 
 

Net periodic benefit cost is primarily included in cost of sales and selling and administrative expense on our consolidated income statements. The amount of net periodic benefit cost capitalized in fiscal year 2017 and 2016 was not material.
In connection with the disposition of the two divisions comprising the Materials Technologies segment, we incurred settlement, curtailment, special termination benefits and other pension related costs totaling $2.5. These costs are reflected on the consolidated income statements as "Business separation costs".
As discussed in Note 3, Discontinued Operations, we completed the separation of EMD through the spin-off of Versum on 1 October 2016. In connection with the spin-off, the Company transferred defined benefit pension assets and obligations to Versum resulting in a net decrease in the underfunded status of the Company's sponsored pension plans of $24. Additionally, as a result of the transfer of unrecognized losses to Versum, accumulated other comprehensive loss, net of tax, decreased by approximately $5.
The increase in pension expense primarily resulted from a decrease in discount rates, partially offset by favorable asset experience and the adoption of new mortality projections for certain of our plans.
For the three months ended 31 December 2016 and 2015, our cash contributions to funded pension plans and benefit payments under unfunded pension plans were $24.9 and $51.8, respectively. Total contributions for fiscal 2017 are expected to be approximately $65 to $85. During fiscal 2016, total contributions were $79.3.