Other Deductions, Net

9 Months Ended

Jun. 30, 2011

5.	Other deductions, net are summarized as follows (in millions):


	Three Months Ended					Nine Months Ended
	June 30,					June 30,
	2010			2011		2010			2011
Other deductions, net
Amortization of intangibles	$	44			64		124			195
Rationalization of operations		27			21		101			54
Other		(2	)		2		31			39
Gains, net		-			-		(3	)		(22	)
Total	$	69			87		253			266

Other deductions, net increased for both the three and nine months ended June 30, 2011, due to higher amortization expense on acquired intangible assets and unfavorable impact of foreign currency transactions, primarily due to the weakening of the U.S. dollar compared with the prior year, partially offset by lower rationalization expense. Gains, net for the nine months ended June 30, 2011 include a $15 million gain related to the acquisition of full ownership of a Process Management joint venture in India in the second quarter.