Consolidated Balance Sheets (Unaudited) - USD ($) $ in Millions	Dec. 31, 2017	Sep. 30, 2017
Current Assets
Cash and cash items	$ 2,722.6	$ 3,273.6
Short-term investments	407.1	404.0
Trade receivables, net	1,233.4	1,174.0
Inventories	347.4	335.4
Contracts in progress, less progress billings	85.4	84.8
Prepaid expenses	177.7	191.4
Other receivables and current assets	371.7	403.3
Current assets of discontinued operations	10.2	10.2
Total Current Assets	5,355.5	5,876.7
Investment in net assets of and advances to equity affiliates	1,258.0	1,286.9
Plant and equipment, at cost	20,040.0	19,547.8
Less: accumulated depreciation	11,408.1	11,107.6
Plant and equipment, net	8,631.9	8,440.2
Goodwill, net	790.8	721.5
Intangible assets, net	429.1	368.3
Noncurrent capital lease receivables	1,126.0	1,131.8
Other noncurrent assets	617.5	641.8
Total Noncurrent Assets	12,853.3	12,590.5
Total Assets	18,208.8	18,467.2
Current Liabilities
Payables and accrued liabilities	1,609.5	1,814.3
Accrued income taxes	110.1	98.6
Short-term borrowings	87.1	144.0
Current portion of long-term debt	11.3	416.4
Current liabilities of discontinued operations	13.6	15.7
Total Current Liabilities	1,831.6	2,489.0
Long-term debt	3,414.9	3,402.4
Other noncurrent liabilities	1,921.9	1,611.9
Deferred income taxes	719.2	778.4
Total Noncurrent Liabilities	6,056.0	5,792.7
Total Liabilities	7,887.6	8,281.7
Commitments and Contingencies - See Note 12
Air Products Shareholders’ Equity
Common stock (par value $1 per share; issued 2018 and 2017 - 249,455,584 shares)	249.4	249.4
Capital in excess of par value	998.1	1,001.1
Retained earnings	12,792.3	12,846.6
Accumulated other comprehensive loss	(1,695.6)	(1,847.4)
Treasury stock, at cost (2018 - 30,516,281 shares; 2017 - 31,109,510 shares)	(2,128.9)	(2,163.5)
Total Air Products Shareholders’ Equity	10,215.3	10,086.2
Noncontrolling Interests	105.9	99.3
Total Equity	10,321.2	10,185.5
Total Liabilities and Equity	$ 18,208.8	$ 18,467.2

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.

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- 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.