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OTHER FINANCIAL INFORMATION
6 Months Ended
Mar. 31, 2025
Other Financial Information [Abstract]  
OTHER FINANCIAL INFORMATION OTHER FINANCIAL INFORMATION

Sept 30, 2024Mar 31, 2025
Inventories
Finished products$512 527 
Raw materials and work in process1,668 1,689 
Total$2,180 2,216 
Property, plant and equipment, net  
Property, plant and equipment, at cost$6,185 6,158 
Less: Accumulated depreciation3,378 3,401 
     Total$2,807 2,757 
Goodwill by business segment
Final Control$2,702 2,671 
Measurement & Analytical1,576 1,556 
Discrete Automation919 905 
Safety & Productivity404 395 
Intelligent Devices5,601 5,527 
Control Systems & Software9,003 9,026 
Test & Measurement3,463 3,446 
Software and Control 12,466 12,472 
     Total$18,067 17,999 
Sept 30, 2024Mar 31, 2025
Other intangible assets  
Gross carrying amount$15,628 15,575 
Less: Accumulated amortization5,192 5,752 
     Net carrying amount$10,436 9,823 
Other intangible assets include customer relationships, net, of $5,953 and $6,296 and intellectual property, net, of $3,618 and $3,901 as of March 31, 2025 and September 30, 2024, respectively.
Three Months Ended March 31,Six Months Ended March 31,
2024 2025 2024 2025 
Depreciation and amortization expense include the following:
Depreciation expense$79 83 $158 166 
Amortization of intangibles (includes $49, $49, $98 and $99 reported in Cost of Sales, respectively)
322 278 645 556 
Amortization of capitalized software23 23 43 45 
Total $424 384 $846 767 
Sept 30, 2024Mar 31, 2025
Other assets include the following:
Pension assets$1,194 1,223 
Operating lease right-of-use assets692 639 
Unbilled receivables (contract assets)519 564 
Deferred income taxes64 55 
Asbestos-related insurance receivables37 36 
Accrued expenses include the following:
Customer advances (contract liabilities)$1,043 1,112 
Employee compensation706 561 
Income taxes587 150 
Operating lease liabilities (current)158 149 
Product warranty82 84 
The decrease in income taxes was due to $585 of income taxes paid in the second quarter related to the sale of the Company's 40 percent non-controlling common equity interest in Copeland. See Note 5.
Other liabilities include the following:  
Deferred income taxes$2,138 2,012 
Operating lease liabilities (noncurrent)511 488 
Pension and postretirement liabilities466 453 
Asbestos litigation151 141