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LEASES
 6 Months Ended
Mar. 31, 2024
Leases [Abstract]  
LEASES LEASES
The following table presents the balances related to our leases on our Condensed Consolidated Statements of Financial Condition. See Notes 2 and 14 of our 2023 Form 10-K for additional information related to our leases, including a discussion of our accounting policies.
$ in millionsMarch 31, 2024September 30, 2023
ROU assets (included in “Other assets”)
$538 $560 
Lease liabilities (included in “Other payables”)
$528 $539 

Lease liabilities as of March 31, 2024 excluded $37 million of minimum lease payments related to lease arrangements that were legally binding but had not yet commenced. These leases are estimated to commence between dates later in fiscal year 2024 through fiscal year 2025 with lease terms ranging from four to ten years.

Lease expense

The following table details the components of lease expense, which is included in “Occupancy and equipment” expense on our Condensed Consolidated Statements of Income and Comprehensive Income.
Three months ended March 31,Six months ended March 31,
$ in millions2024202320242023
Lease costs$34 $32 $69 $63 
Variable lease costs$10 $8 $19 $15 

Variable lease costs in the preceding table include payments required under lease arrangements for common area maintenance charges and other variable costs that are not reflected in the measurement of ROU assets and lease liabilities.