Consolidated Balance Sheets (Unaudited) - USD ($) $ in Millions	Jun. 30, 2017	Sep. 30, 2016
Current Assets
Cash and cash items	$ 2,332.6	$ 1,293.2
Short-term investments	1,016.1	0.0
Trade receivables, net	1,101.2	1,146.2
Inventories	293.3	255.0
Contracts in progress, less progress billings	83.3	64.6
Prepaid expenses	79.0	93.9
Other receivables and current assets	431.7	538.2
Current assets of discontinued operations	9.8	926.2
Total Current Assets	5,347.0	4,317.3
Investment in net assets of and advances to equity affiliates	1,244.7	1,283.6
Plant and equipment, at cost	19,176.3	18,660.2
Less: accumulated depreciation	10,859.3	10,400.5
Plant and equipment, net	8,317.0	8,259.7
Goodwill, net	705.1	845.1
Intangible assets, net	363.8	387.9
Noncurrent capital lease receivables	1,139.3	1,221.7
Other noncurrent assets	736.9	671.0
Noncurrent assets of discontinued operations	0.0	1,042.3
Total Noncurrent Assets	12,506.8	13,711.3
Total Assets	17,853.8	18,028.6
Current Liabilities
Payables and accrued liabilities	1,534.3	1,652.2
Accrued income taxes	323.0	117.9
Short-term borrowings	143.4	935.8
Current portion of long-term debt	416.0	365.4
Current liabilities of discontinued operations	16.5	211.8
Total Current Liabilities	2,433.2	3,283.1
Long-term debt	3,366.6	3,909.7
Other noncurrent liabilities	1,910.0	1,816.5
Deferred income taxes	634.1	710.4
Noncurrent liabilities of discontinued operations	0.0	1,095.5
Total Noncurrent Liabilities	5,910.7	7,532.1
Total Liabilities	8,343.9	10,815.2
Commitments and Contingencies - See Note 13
Air Products Shareholders’ Equity
Common stock (par value $1 per share; issued 2017 and 2016 - 249,455,584 shares)	249.4	249.4
Capital in excess of par value	986.4	970.0
Retained earnings	12,584.2	10,475.5
Accumulated other comprehensive loss	(2,217.1)	(2,388.3)
Treasury stock, at cost (2017 - 31,498,215 shares; 2016 - 32,104,759 shares)	(2,190.5)	(2,227.0)
Total Air Products Shareholders’ Equity	9,412.4	7,079.6
Noncontrolling Interests	97.5	133.8
Total Equity	9,509.9	7,213.4
Total Liabilities and Equity	$ 17,853.8	$ 18,028.6

Sum of the carrying values as of the balance sheet date of obligations incurred through that date and due within one year (or the operating cycle, if longer), including liabilities incurred (and for which invoices have typically been received) and payable to vendors for goods and services received, taxes, interest, rent and utilities, accrued salaries and bonuses, payroll taxes and fringe benefits.

Name:	us-gaap_AccountsPayableAndAccruedLiabilitiesCurrent
Namespace Prefix:	us-gaap_
Data Type:	xbrli:monetaryItemType
Balance Type:	credit
Period Type:	instant

- Definition

Amount due from customers or clients, within one year of the balance sheet date (or the normal operating cycle, whichever is longer), for goods or services (including trade receivables) that have been delivered or sold in the normal course of business, reduced to the estimated net realizable fair value by an allowance established by the entity of the amount it deems uncertain of collection.