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Property, Plant and Equipment (Notes)
12 Months Ended
Sep. 30, 2016
Property, Plant and Equipment [Abstract]  
PROPERTY, PLANT AND EQUIPMENT
PROPERTY, PLANT AND EQUIPMENT

Property, plant and equipment consisted of the following (in millions):
 
September 30,
 
2016
 
2015
 
 
 
 
Buildings and improvements
$
3,278

 
$
3,091

Machinery and equipment
9,119

 
8,566

Construction in progress
1,356

 
1,006

Land
481

 
338

Total property, plant and equipment
14,234

 
13,001

Less: accumulated depreciation
(7,585
)
 
(7,131
)
Property, plant and equipment - net
$
6,649

 
$
5,870



Interest costs capitalized during the fiscal years ended September 30, 2016, 2015 and 2014 were $19 million, $25 million and $28 million, respectively. Accumulated depreciation related to capital leases at September 30, 2016 and 2015 was $40 million and $54 million, respectively.

At September 30, 2016, the Company is the lessor of properties included in land of $21 million, gross building and improvements of $187 million and accumulated depreciation of $126 million. At September 30, 2015, the Company is the lessor of properties included in land of $13 million, gross building and improvements of $177 million and accumulated depreciation of $131 million.