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Other Financial Information
9 Months Ended
Jun. 30, 2013
Other Financial Information [Abstract]  
Other Financial Information
Other Financial Information (in millions):
 
Sept 30, 2012

 
June 30, 2013

Inventories
 
 
 
Finished products
$
747

 
835

Raw materials and work in process
1,378

 
1,469

Total
$
2,125

 
2,304

 
Property, plant and equipment, net
 
 
 
Property, plant and equipment, at cost
$
8,934

 
9,117

Less: Accumulated depreciation
5,425

 
5,642

     Total
$
3,509

 
3,475


Goodwill by business segment
 
 
 
Process Management
$
2,379

 
2,370

Industrial Automation
1,338

 
1,336

Network Power
3,367

 
2,869

Climate Technologies
501

 
501

Commercial & Residential Solutions
441

 
438

     Total
$
8,026

 
7,514



The change in goodwill since September 30, 2012 is essentially due to an impairment charge of $503 million in the third quarter related to the embedded computing and power business in the Network Power segment. See Note 10 for additional information. The company performs its annual goodwill impairment review in the fourth quarter. As discussed in the 2012 annual report, the estimated fair values of certain businesses in the Network Power segment exceeded their carrying values by approximately 10 percent, and will be included in this year's review.

 
Sept 30, 2012

 
June 30, 2013

Accrued expenses include the following:
 

 
 

Employee compensation
$
642

 
622

Customer advanced payments
$
380

 
429

Product warranty
$
187

 
181


Other liabilities
 
 
 
Pension plans
$
818

 
645

Deferred income taxes
592

 
591

Postretirement plans, excluding current portion
337

 
333

Other
709

 
671

     Total
$
2,456

 
2,240