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Postretirement Plans
 12 Months Ended
Sep. 30, 2016
Postemployment Benefits [Abstract]  
Postretirement Plans
POSTRETIREMENT PLANS

The Company sponsors unfunded postretirement benefit plans (primarily health care) for certain U.S. retirees and their dependents. The components of net postretirement benefits expense for the years ended September 30 follow:
 
2014

 
2015

 
2016

Service cost
$
1

 
1

 
1

Interest cost
11

 
9

 
8

Net amortization
(21
)
 
(22
)
 
(21
)
     Net postretirement expense
$
(9
)
 
(12
)
 
(12
)


Details of the changes in actuarial present value of accumulated postretirement benefit obligations follow:
 
2015

 
2016

Benefit obligation, beginning
$
248

 
213

     Service cost
1

 
1

     Interest cost
9

 
8

     Actuarial (gain) loss
(12
)
 
—

     Benefits paid
(18
)
 
(16
)
     Divestitures
(15
)
 
—

Benefit obligation, ending (recognized in balance sheet)
$
213

 
206



As of September 30, 2016 there were $133 of deferred actuarial gains in accumulated other comprehensive income, of which approximately $19 will be amortized into earnings in 2017. The discount rates used to measure the benefit obligation as of September 30, 2016, 2015 and 2014 were 3.10 percent, 3.80 percent and 3.75 percent, respectively. The health care cost trend rate used for both 2017 and 2016 is assumed to be 6.5 percent initially, and declining to 5.0 percent over the subsequent three years. A one percentage point increase or decrease in the health care cost trend rate assumption for either year would have an inconsequential impact on postretirement benefits expense and the benefit obligation. The Company estimates that future health care benefit payments will be approximately $20 per year for 2017 through 2021, and $70 in total over the five years 2022 through 2026.