Other Financial Data

12 Months Ended

Sep. 30, 2022

Disclosure Text Block [Abstract]

Other Financial Data

OTHER FINANCIAL DATA

Items reported in earnings during the years ended September 30 included the following:

	2020		2021	2022
Research and development expense	$	439	485	526
Rent expense	$	239	228	215

The components of depreciation and amortization expense reported for the years ended September 30 included the following:

	2020		2021	2022
Depreciation expense	$	485	499	476
Amortization of intangibles (includes $17, $57 and $108 reported in Cost of Sales in    2020, 2021 and 2022, respectively) (a)	256		357	465
Amortization of capitalized software	113		113	98
Total	$	854	969	1,039

(a) Amortization of intangibles includes $148 related to the Heritage AspenTech acquisition for the year ended September 30, 2022 and backlog amortization of $30 related to the OSI acquisition for the year ended September 30, 2021. For the year ended September 30, 2022, $14 of amortization of intangibles included in the table above is reported as a restructuring related cost.

Items reported in other noncurrent assets included the following:

	2021		2022
Pension assets	$	1,015	881
Operating lease right-of-use assets	$	558	489
Unbilled receivables (contract assets)	$	—	428
Deferred income taxes	$	115	99
Asbestos-related insurance receivables	$	95	85

Items reported in accrued expenses included the following:

	2021		2022
Customer advances (contract liabilities)	$	730	853
Employee compensation	$	690	597
Operating lease liabilities (current)	$	155	144
Product warranty	$	146	122

Other liabilities are summarized as follows:

	2021		2022
Deferred income taxes	$	711	1,720
Pension and postretirement liabilities	676		467
Operating lease liabilities (noncurrent)	413		348
Asbestos litigation	256		223
Other	697		562
Total	$	2,753	3,320