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Cost Reduction and Asset Actions
 12 Months Ended
Sep. 30, 2018
Restructuring and Related Activities [Abstract]  
Cost Reduction and Asset Actions   COST REDUCTION AND ASSET ACTIONS
In fiscal year 2017, we recognized a net expense of $151.4. The year-to-date net expense included a charge of $154.8 for actions taken during fiscal year 2017, partially offset by the favorable settlement of the remaining $3.4 accrued balance associated with business restructuring actions taken in 2015. The charge included asset actions of $88.5 and severance actions of $66.3. The asset actions included charges resulting from the write-down of an air separation unit in the Industrial Gases – EMEA segment that was constructed mainly to provide oxygen to one of the Energy-from-Waste plants, the planned sale of a non-industrial gas hardgoods business in the Industrial Gases – Americas segment, and the closure of a facility in the Corporate and other segment that manufactured LNG heat exchangers. The severance actions related to the elimination or planned elimination of approximately 625 positions, primarily in the Corporate and other segment and in the Industrial Gases – EMEA segment. The actions in the Corporate and other segment were driven by the reorganization of our engineering, manufacturing, and technology functions.
The 2017 charge related to the segments as follows: $39.3 in Industrial Gases – Americas, $77.9 in Industrial Gases – EMEA, $.9 in Industrial Gases – Asia, $2.5 in Industrial Gases – Global, and $34.2 in Corporate and other.
In fiscal year 2016, we recognized an expense of $34.5 for severance and other benefits related to cost reduction actions which resulted in the elimination of approximately 610 positions. The expenses related primarily to the Industrial Gases – Americas segment and the Industrial Gases – EMEA segment.
The charges we record for cost reduction and asset actions have been excluded from segment operating income.
The following table summarizes the carrying amount of the accrual for cost reduction actions at 30 September 2018:
  
 
Severance and
Other Benefits
 
Asset
Actions/Other
 
Total
2016 Charge
 

$34.5

 

$—

 

$34.5

Cash expenditures
 
(21.6
)
 
—

 
(21.6
)
Amount reflected in pension liability
 
(.9
)
 
—

 
(.9
)
Currency translation adjustment
 
.3

 
—

 
.3

30 September 2016
 

$12.3

 

$—

 

$12.3

2017 Charge
 
66.3

 
88.5

 
154.8

Noncash expenses
 
—

 
(84.2
)
 
(84.2
)
Cash expenditures
 
(35.7
)
 
(1.2
)
 
(36.9
)
Amount reflected in pension liability
 
(2.0
)
 
—

 
(2.0
)
Amount reflected in other noncurrent liabilities
 
—

 
(2.2
)
 
(2.2
)
Currency translation adjustment
 
(.3
)
 
—

 
(.3
)
30 September 2017
 

$40.6

 

$.9

 

$41.5

Cash expenditures
 
(30.3
)
 
(.9
)
 
(31.2
)
Amount reflected in pension liability
 
(.4
)
 
—

 
(.4
)
30 September 2018
 

$9.9

 

$—

 

$9.9