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Discontinued Operations (Tables)
 12 Months Ended
Sep. 30, 2018
Discontinued Operations and Disposal Groups [Abstract]  
Schedule of Operating Results and Assets and Liabilities of Discontinued Operation The following table details the loss from discontinued operations, net of tax, on the consolidated income statements for fiscal year 2016:

 
 
 
 
Total
 
Electronic
Performance
Energy-from-
Discontinued
Year Ended 30 September 2016
Materials
Materials
Waste(A)
Operations
Sales

$961.6


$1,059.1


$—


$2,020.7

Cost of sales
521.6

704.5

24.6

1,250.7

Selling and administrative
87.7

76.6

2.8

167.1

Research and development
40.8

19.6

.9

61.3

Other income (expense), net
2.2

4.2

(12.7
)
(6.3
)
Operating Income (Loss)
313.7

262.6

(41.0
)
535.3

Equity affiliates’ income
.2

1.4

—

1.6

Interest expense
.3

—

—

.3

Income (Loss) Before Taxes(B)
313.6

264.0

(41.0
)
536.6

Income tax provision (benefit)
73.4

80.5

(3.4
)
150.5

Income (Loss) From Operations of Discontinued Operations, net of tax
240.2

183.5

(37.6
)
386.1

Loss on disposal of business, net of tax
—

—

(846.6
)
(846.6
)
Income (Loss) From Discontinued Operations, net of tax
240.2

183.5

(884.2
)
(460.5
)
Net Income Attributable to Noncontrolling Interests of Discontinued Operations
7.9

—

—

7.9

Net Income (Loss) From Discontinued Operations

$232.3


$183.5


($884.2
)

($468.4
)
(A) 
The loss from operations of discontinued operations for EfW primarily relates to project suspension costs, land lease obligations, and administrative costs.
(B) 
In fiscal year 2016, income before taxes from operations of discontinued operations attributable to Air Products was $527.1.The following table details income from discontinued operations, net of tax, on the consolidated income statements for fiscal year 2017:
 
 
 
Total
 
Performance
Energy-from-
Discontinued
Year Ended 30 September 2017
Materials
Waste(A)
Operations
Sales

$254.8


$—


$254.8

Cost of sales
182.3

13.8

196.1

Selling and administrative
22.5

.7

23.2

Research and development
5.1

—

5.1

Other income (expense), net
.3

(2.0
)
(1.7
)
Operating Income (Loss)
45.2

(16.5
)
28.7

Equity affiliates’ income
.3

—

.3

Income (Loss) Before Taxes
45.5

(16.5
)
29.0

Income tax benefit(B)
(50.8
)
(5.7
)
(56.5
)
Income (Loss) From Operations of Discontinued Operations, net of tax
96.3

(10.8
)
85.5

Gain (Loss) on disposal of business, net of tax(C)
1,827.6

(47.1
)
1,780.5

Income (Loss) From Discontinued Operations, net of tax

$1,923.9


($57.9
)

$1,866.0

(A) 
The loss from operations of discontinued operations for EfW primarily relates to costs incurred for ongoing project exit activities, administrative costs, and land lease obligations.
(B) 
As a result of the expected gain on the sale of PMD, we released valuation allowances related to capital loss and net operating loss carryforwards primarily during the first quarter of 2017 that favorably impacted our income tax provision within discontinued operations by approximately $69.
(C) 
After-tax gain on sale of $1,827.6 includes expense for income tax reserves for uncertain tax positions of $28.0 gross ($21.0 net) in various jurisdictions.