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Inventories

6 Months Ended

Mar. 31, 2013

Inventories consisted of the following (in millions):



	March 31, 2013			September 30, 2012			March 31, 2012
Raw materials and supplies	$	1,112		$	1,118		$	1,175
Work-in-process	463			417			457
Finished goods	837			806			863
FIFO inventories	2,412			2,341			2,495
LIFO reserve	(114		)	(114		)	(121		)
Inventories	$	2,298		$	2,227		$	2,374

- Definition

The entire disclosure for inventory. This may include, but is not limited to, the basis of stating inventory, the method of determining inventory cost, the major classes of inventory, and the nature of the cost elements included in inventory. If inventory is stated above cost, accrued net losses on firm purchase commitments for inventory and losses resulting from valuing inventory at the lower-of-cost-or-market may also be included. For LIFO inventory, may disclose the amount and basis for determining the excess of replacement or current cost over stated LIFO value and the effects of a LIFO quantities liquidation that impacts net income.

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