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Restructuring Costs
12 Months Ended
Sep. 30, 2023
Restructuring and Related Activities [Abstract]  
Restructuring Costs RESTRUCTURING COSTS
Each year the Company incurs costs to size its businesses to levels appropriate for current economic conditions and to continually improve its cost structure and operational efficiency, deploy assets globally, and remain competitive on a worldwide basis. Costs result from numerous individual actions implemented across the Company's various operating units on an ongoing basis and can include costs for moving facilities to best-cost locations, restarting plants after relocation or geographic expansion to better serve local markets, reducing headcount or the number of facilities, exiting certain product lines, and other costs resulting from asset deployment decisions (such as contract termination costs, asset write-downs and vacant facility costs).
Restructuring expenses were $72, $75 and $132 for 2023, 2022 and 2021, respectively. The Company expects fiscal year 2024 restructuring and related costs to be approximately $160, including incremental costs related to the National Instruments acquisition.
Restructuring costs by business segment follows:
2021 2022 2023 
Measurement & Analytical$58 9 
Final Control41 38 12 
Discrete Automation11 — 27 
Safety & Productivity10  
Intelligent Devices114 51 48 
AspenTech— 1 
Control Systems & Software11 11 9 
Software and Control13 11 10 
Corporate13 14 
      Total$132 75 72 
Actions taken in 2023 and 2022 included workforce reductions of approximately 700 and 2,150 positions and the exit of ten and seven production facilities worldwide, respectively. Costs incurred in 2021 primarily relate to the Company's initiatives to improve operating margins that began in the third quarter of fiscal 2019 and were expanded in the third quarter of fiscal 2020 in response to the effects of COVID-19 on demand for the Company's products. Expenses incurred in 2021 included actions to exit five facilities and eliminate approximately 3,000 positions.

The change in the liability for restructuring costs during the years ended September 30 follows:

2022 ExpenseUtilized/Paid2023 
Severance and benefits$117 42 74 85 
Other30 33 2 
     Total$122 72 107 87 

2021 ExpenseUtilized/Paid2022 
Severance and benefits$140 44 67 117 
Other31 30 
     Total$144 75 97 122 

The tables above do not include $20, $40 and $34 of costs related to restructuring actions incurred in 2023, 2022 and 2021 respectively, that are required to be reported in cost of sales and selling, general and administrative expenses.