Schedule II

12 Months Ended

Sep. 30, 2016

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 2016, 2015, and 2014
			Balance at		Additions		Additions					Balance
			Beginning		Charged to		Charged to		Other			at End of
			of Period		Expense		Other Accounts		Changes	(A)		Period
Year Ended 30 September 2016
	Allowance for doubtful accounts	$	49	$	9	$	14	$	(15)		$	57
	Allowance for deferred tax assets(B)		104		1		51		(1)			155
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(C)		45		58		1		-			104
(A)	Primarily includes write-offs of uncollectible trade receivables. Other Changes also includes the impact of foreign currency translation adjustments.
(B)	The increase in the valuation allowance was primarily due to the loss recorded on the exit from the Energy-from-Waste business. These costs were
	recorded in discontinued operations. See Note 4, Discontinued Operations, for additional information.
(C)	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.