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Supplemental Information
 12 Months Ended
Sep. 30, 2021
Disclosure Text Block Supplement [Abstract]  
Supplemental Information SUPPLEMENTAL INFORMATION
Other Receivables and Current Assets
30 September20212020
Contract assets$119.4 $55.9 
Contract fulfillment costs125.5 109.9 
Derivative instruments59.8 97.5 
Current lease receivables84.4 86.7 
Other161.8 132.9 
Other receivables and current assets$550.9 $482.9 
Other Noncurrent Assets
30 September20212020
Operating lease right-of-use assets$566.2 $376.8 
Pension benefits219.2 26.5 
Long-term deposits on plant and equipment200.0 100.0 
Deferred tax assets100.2 115.1 
Prepaid tax75.0 19.3 
Investments other than equity method66.9 17.0 
Derivative instruments23.6 45.8 
Other255.4 242.6 
Other noncurrent assets$1,506.5 $943.1 
Payables and Accrued Liabilities
30 September20212020
Trade creditors$736.8 $546.2 
Contract liabilities366.8 313.8 
Dividends payable332.1 296.2 
Accrued payroll and employee benefits221.2 196.8 
Obligation for future contribution to an equity affiliate150.0 94.4 
Current lease obligations78.6 70.7 
Derivative instruments68.8 50.9 
Pension and postretirement benefits25.6 17.9 
Other238.4 246.3 
Payables and accrued liabilities$2,218.3 $1,833.2 
Other Noncurrent Liabilities
30 September20212020
Operating lease liabilities$503.4 $335.8 
Asset retirement obligations258.0 236.2 
Pension benefits255.3 614.2 
Postretirement benefits22.1 31.4 
Long-term accrued income taxes related to U.S. tax reform157.1 190.9 
Contingencies related to uncertain tax positions111.8 138.6 
Environmental liabilities68.5 73.6 
Contract liabilities58.4 57.9 
Derivative instruments52.7 34.7 
Other153.6 202.7 
Other noncurrent liabilities$1,640.9 $1,916.0 
Related Party Transactions
Our consolidated income statements include sales to some of our equity affiliates and joint venture partners as well as other income primarily from fees charged for use of Air Products' patents and technology. Sales to and other income from related parties totaled approximately $225, $335, and $410 for the fiscal years ended 30 September 2021, 2020, and 2019, respectively. Sales agreements with related parties include terms that are consistent with those that we believe would have been negotiated at an arm’s length with an independent party. As of 30 September 2021 and 2020, our consolidated balance sheets included related party trade receivables of approximately $90 and $95, respectively.
In addition, refer to Note 14, Debt, for information concerning debt owed to related parties.
Facility Closures
During the second quarter of fiscal year 2021, we recorded a charge of $23.2 primarily for a noncash write-down of assets associated with a contract termination in the Industrial Gases – Americas segment. This charge is reflected as "Facility closure" on our consolidated income statements for the fiscal year ended 30 September 2021 and was not recorded in segment results.
In December 2018, one of our customers was subject to a government enforced shutdown due to environmental reasons. As a result, we recognized a charge of $29.0 during the first quarter of fiscal year 2019 primarily related to the write-off of onsite assets. This charge was reflected as “Facility closure” on our consolidated income statements for the fiscal year ended 30 September 2019 and was not recorded in segment results.
Company Headquarters Relocation Income (Expense)
During the second quarter of fiscal year 2020, we sold property at our former corporate headquarters located in Trexlertown, Pennsylvania, in anticipation of relocating our U.S. headquarters. We received net proceeds of $44.1 and recorded a gain of $33.8, which is reflected on our consolidated income statements as "Company headquarters relocation income (expense)" for the fiscal year ended 30 September 2020. The gain was not recorded in the results of the Corporate and other segment.
Cost Reduction Actions
In fiscal year 2019, we recognized an expense of $25.5 for severance and other benefits associated with position eliminations. These actions were taken to drive cost synergies primarily within the Industrial Gases – EMEA and the Industrial Gases – Americas segments. The charge is reflected on our consolidated income statements as "Cost reduction actions" for the fiscal year ended 30 September 2019 and was not recorded in segment results