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Business and Asset Actions (Tables)
9 Months Ended
Jun. 30, 2025
Restructuring and Related Activities [Abstract]  
Summary of Carrying Amount of Accrual for Severance and Other Postemployment Benefits
The table below provides a reconciliation of the total project exit charges recognized through operating loss with the corresponding accrual remaining within “Payables and Accrued Liabilities” on our balance sheet as of 30 June 2025:
Charge for project exit costs(A)
$2,885.9 
Noncash expenses(B)
(2,468.2)
Cash payments(C)
(100.4)
Currency translation adjustment8.5 
Amount accrued as of 30 June 2025
$325.8 
(A)Includes $2,861.8 recorded in the second quarter following the initial decision to exit certain projects. An additional $24.1 was recorded during the third quarter based on updated cost estimates associated with these actions.
(B)Primarily attributable to plant and equipment and other noncurrent assets associated with the sustainable aviation fuel expansion project with World Energy. Refer to the nonrecurring fair value measurements table in Note 11, Fair Value Measurements, for additional information regarding the net realizable value of assets to be disposed.
(C)Estimated cash expenditures associated with these actions are projected to total approximately $425. The remaining accrual as of 30 June 2025 reflects anticipated costs to settle open purchase commitments and asset retirement obligations.
As of 30 September 2024, the liability for unpaid benefits reflected within "Payables and accrued liabilities" on our consolidated balance sheet was $34.0. The table below reconciles this balance to the remaining liability as of 30 June 2025:
Amount accrued as of 30 September 2024
$34.0 
Charge for severance and other benefits66.1 
Cash payments(40.5)
Currency translation adjustment1.8 
Amount accrued as of 30 June 2025
$61.4 
The remaining liability as of 30 June 2025 primarily relates to employees identified during the second quarter of fiscal year 2025.