XML 59 R42.htm IDEA: XBRL DOCUMENT v3.8.0.1
Postretirement Plans (Tables)
 12 Months Ended
Sep. 30, 2017
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block  
Reconciliations Of Actuarial Present Value Of Accumulated Postretirement Benefit Obligations
Details of the changes in the actuarial present value of the projected benefit obligation and the fair value of plan assets for defined benefit pension plans follow:
 
U.S. Plans
 
Non-U.S. Plans
 
2016

 
2017

 
2016

 
2017

Projected benefit obligation, beginning
$
4,263

 
4,696

 
1,248

 
1,320

     Service cost
59

 
60

 
26

 
19

     Interest cost
148

 
134

 
39

 
30

     Actuarial (gain) loss
565

 
(144
)
 
275

 
(83
)
     Benefits paid
(191
)
 
(201
)
 
(31
)
 
(29
)
     Settlements
(151
)
 
(125
)
 
(82
)
 
(25
)
     Acquisitions (Divestitures), net
—

 
(55
)
 
(6
)
 
163

     Foreign currency translation and other
3

 
4

 
(149
)
 
94

Projected benefit obligation, ending
$
4,696

 
4,369

 
1,320

 
1,489

 
 
 
 
 
 
 
 
Fair value of plan assets, beginning
$
3,928

 
4,110

 
935

 
909

     Actual return on plan assets
491

 
516

 
155

 
61

     Employer contributions
31

 
20

 
35

 
25

     Benefits paid
(191
)
 
(201
)
 
(31
)
 
(29
)
     Settlements
(151
)
 
(125
)
 
(82
)
 
(25
)
     Acquisitions (Divestitures), net
—

 
(30
)
 
—

 
232

     Foreign currency translation and other
2

 
2

 
(103
)
 
63

Fair value of plan assets, ending
$
4,110

 
4,292

 
909

 
1,236

 
 
 
 
 
 
 
 
     Net amount recognized in the balance sheet
$
(586
)
 
(77
)
 
(411
)
 
(253
)
 
 
 
 
 
 
 
 
Location of net amount recognized in the balance sheet:
 
 
 
 
 
 
 
Noncurrent asset
$
—

 
154

 
1

 
43

Current liability
(11
)
 
(11
)
 
(7
)
 
(11
)
Noncurrent liability
(565
)
 
(220
)
 
(279
)
 
(285
)
Net liability held-for-sale
(10
)
 
—

 
(126
)
 
—

     Net amount recognized in the balance sheet
(586
)
 
(77
)
 
(411
)
 
(253
)
 
 
 
 
 
 
 
 
Pretax accumulated other comprehensive loss
$
(1,527
)
 
(923
)
 
(389
)
 
(238
)
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
Components Of Net Postretirement Benefits Expense
 
U.S. Plans
 
Non-U.S. Plans
 
2015

 
2016

 
2017

 
2015

 
2016

 
2017

Defined benefit plans:
 
 
 
 
 
 
 
 
 
 
 
     Service cost (benefits earned during the period)
$
69

 
59

 
60

 
37

 
26

 
19

     Interest cost
182

 
148

 
134

 
46

 
39

 
30

     Expected return on plan assets
(303
)
 
(296
)
 
(290
)
 
(58
)
 
(52
)
 
(56
)
     Net amortization and other
174

 
166

 
211

 
20

 
17

 
22

       Net periodic pension expense
122

 
77

 
115

 
45

 
30

 
15

Defined contribution plans
111

 
104

 
96

 
61

 
56

 
47

             Total retirement plans expense
$
233

 
181

 
211

 
106

 
86

 
62

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
)