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Postretirement Plans
 12 Months Ended
Sep. 30, 2017
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:
 
2015

 
2016

 
2017

Service cost
$
1

 
1

 
1

Interest cost
9

 
8

 
6

Net amortization
(22
)
 
(21
)
 
(19
)
     Net postretirement expense
$
(12
)
 
(12
)
 
(12
)


Details of the changes in actuarial present value of accumulated postretirement benefit obligations follow:
 
2016

 
2017

Benefit obligation, beginning
$
213

 
206

     Service cost
1

 
1

     Interest cost
8

 
6

     Actuarial (gain) loss
—

 
(24
)
     Benefits paid
(16
)
 
(13
)
     Divestitures
—

 
(2
)
Benefit obligation, ending (recognized in balance sheet)
$
206

 
174



As of September 30, 2017 there were $141 of deferred actuarial gains in accumulated other comprehensive income, of which approximately $19 will be amortized into earnings in 2018. The discount rates used to measure the benefit obligation as of September 30, 2017, 2016 and 2015 were 3.45 percent, 3.10 percent and 3.80 percent, respectively. The health care cost trend rate used for both 2018 and 2017 is assumed to be 7.5 percent initially, and declining to 5.0 percent over the subsequent eleven 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 $14 per year for 2018 through 2022, and $60 in total over the five years 2023 through 2027.