Property, Plant and Equipment

12 Months Ended

Sep. 30, 2011

Property, Plant and Equipment [Abstract]

PROPERTY, PLANT AND EQUIPMENT

Property, plant and equipment consisted of the following (in millions):


	September 30,
	2011			2010
Buildings and improvements	$	2,488		$	2,161
Machinery and equipment		7,205			6,342
Construction in progress		1,419			752
Land		360			366

Total property, plant and equipment		11,472			9,621
Less accumulated depreciation		(5,856	)		(5,525	)

Property, plant and equipment — net	$	5,616		$	4,096

Interest costs capitalized during the fiscal years ended September 30, 2011, 2010 and 2009 were $34 million, $21 million and $16 million, respectively. Accumulated depreciation related to capital leases at September 30, 2011 and 2010 was $44 million and $48 million, respectively.

- Definition

The entire disclosure for long-lived, physical assets that are used in the normal conduct of business to produce goods and services and not intended for resale. Examples include land, buildings, machinery and equipment, and other types of furniture and equipment including, but not limited to, office equipment, furniture and fixtures, and computer equipment and software. This disclosure may include property plant and equipment accounting policies and methodology, a schedule of property, plant and equipment gross, additions, deletions, transfers and other changes, depreciation, depletion and amortization expense, net, accumulated depreciation, depletion and amortization expense and useful lives, income statement disclosures, assets held for sale and public utility disclosures.

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