Schedule II

12 Months Ended

Sep. 30, 2015

Valuation and Qualifying Accounts [Abstract]

Schedule of Valuation and Qualifying Accounts Disclosure [Text Block]

SCHEDULE II
CONSOLIDATED
AIR PRODUCTS AND CHEMICALS, INC. AND SUBSIDIARIES
SCHEDULE II–VALUATION AND QUALIFYING ACCOUNTS
For the Years Ended 30 September 2015, 2014, and 2013
			Balance at		Additions		Additions				Balance
			Beginning		Charged to		Charged to		Other		at End of
			of Period		Expense		Other Accounts		Changes(A)		Period
		(in millions of dollars)
Year Ended 30 September 2015
	Allowance for doubtful accounts	$	60	$	8	$	18	$	(37)	$	49
	Allowance for deferred tax assets		104		-		2		(2)		104
Year Ended 30 September 2014
	Allowance for doubtful accounts	$	102	$	8	$	8	$	(58)	$	60
	Allowance for deferred tax assets(B)		45		58		1		-		104
Year Ended 30 September 2013
	Allowance for doubtful accounts	$	104	$	9	$	19	$	(30)	$	102
	Allowance for deferred tax assets		37		8		-		-		45
(A)	Primarily includes write-offs of uncollectible trade receivable accounts that were fully reserved prior to 2013. Other Changes also includes
	the impact of foreign currency translation adjustments.
(B)	The increase in the valuation allowance was primarily due to the capital loss generated from the tax election related to a non-U.S. subsidiary.