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Business Segment Information
 6 Months Ended
Mar. 31, 2014
Segment Reporting [Abstract]  
Business Segment Information
Business Segment Information
The following tables reflect the sales and operating results of our reportable segments (in millions):
 
 
Three Months Ended
March 31,
 
Six Months Ended
March 31,
 
2014
 
2013
 
2014
 
2013
Sales
 
 
 
 
 
 
 
Architecture & Software
$
686.8

 
$
639.2

 
$
1,382.7

 
$
1,296.7

Control Products & Solutions
913.7

 
883.6

 
1,809.5

 
1,715.3

Total
$
1,600.5

 
$
1,522.8

 
$
3,192.2

 
$
3,012.0

Segment operating earnings
 
 
 
 
 
 
 
Architecture & Software
$
190.2

 
$
169.9

 
$
402.1

 
$
353.1

Control Products & Solutions
111.9

 
115.3

 
228.0

 
208.1

Total
302.1

 
285.2

 
630.1

 
561.2

Purchase accounting depreciation and amortization
(5.8
)
 
(5.0
)
 
(10.4
)
 
(10.2
)
General corporate – net
(18.9
)
 
(18.1
)
 
(40.6
)
 
(36.6
)
Non-operating pension costs
(14.0
)
 
(19.7
)
 
(28.0
)
 
(39.4
)
Interest expense
(15.0
)
 
(15.3
)
 
(29.9
)
 
(30.7
)
Income before income taxes
$
248.4

 
$
227.1

 
$
521.2

 
$
444.3


Among other considerations, we evaluate performance and allocate resources based upon segment operating earnings before income taxes, interest expense, costs related to corporate offices, non-operating pension costs, certain nonrecurring corporate initiatives, gains and losses from the disposition of businesses and purchase accounting depreciation and amortization. Depending on the product, intersegment sales within a single legal entity are either at cost or cost plus a mark-up, which does not necessarily represent a market price. Sales between legal entities are at an appropriate transfer price. We allocate costs related to shared segment operating activities to the segments using a methodology consistent with the expected benefit.