Other Financial Information (in millions):



	Sept 30, 2014		June 30, 2015
Inventories
Finished products	$	741	810
Raw materials and work in process	1,316		1,334
Total	$	2,057	2,144



Goodwill by business segment
Process Management	$	2,701	2,796
Industrial Automation	1,329		1,042
Network Power	2,218		2,172
Climate Technologies	500		494
Commercial & Residential Solutions	434		426
Total	$	7,182	6,930

The Company has announced certain strategic actions, including the planned spinoff of the Network Power business, as well as the evaluation of alternatives, including potential sale, for the power generation and motors and drives businesses. These units, with goodwill of $2.2 billion, $430 million and $239 million, respectively, will be included in the Company's annual goodwill impairment review in the fourth quarter. Business conditions remain uncertain and it is possible the Company could recognize an impairment charge, or incur a future loss on the ultimate spinoff of Network Power or potential separation of the other businesses. See Note 11.

The gross carrying amount of goodwill for the Company was $7,576 million and $7,828 million as of June 30, 2015 and September 30, 2014, respectively. Accumulated pretax goodwill impairment losses were $646 million at the end of both periods, all in the Network Power segment. The decrease in goodwill since September 30, 2014 is primarily due to the sale of the power transmission solutions business (previously reported in the Industrial Automation segment), as well as foreign currency translation.



	Sept 30, 2014		June 30, 2015
Accrued expenses include the following
Employee compensation	$	705	587
Customer advanced payments	$	455	496
Product warranty	$	193	172



Other liabilities
Pension plans	$	564	544
Deferred income taxes	572		637
Postretirement plans, excluding current portion	233		215
Other	628		667
Total	$	1,997	2,063

Property, plant and equipment, net

Property, plant and equipment, at cost

Less: Accumulated depreciation