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Business Segment Information
9 Months Ended
Jun. 30, 2017
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
June 30,
 
Nine Months Ended
June 30,
 
2017
 
2016
 
2017
 
2016
Sales
 
 
 
 
 
 
 
Architecture & Software
$
731.9

 
$
666.4

 
$
2,147.3

 
$
1,938.8

Control Products & Solutions
867.3

 
807.6

 
2,496.5

 
2,402.1

Total
$
1,599.2

 
$
1,474.0

 
$
4,643.8

 
$
4,340.9

Segment operating earnings
 
 
 
 
 
 
 
Architecture & Software
$
204.3

 
$
184.2

 
$
603.5

 
$
515.0

Control Products & Solutions
132.7

 
126.8

 
346.1

 
369.4

Total
337.0

 
311.0

 
949.6

 
884.4

Purchase accounting depreciation and amortization
(5.6
)
 
(4.7
)
 
(16.8
)
 
(13.9
)
General corporate – net
(16.5
)
 
(17.0
)
 
(52.8
)
 
(54.5
)
Non-operating pension costs
(19.8
)
 
(18.9
)
 
(59.4
)
 
(56.7
)
Interest expense
(19.1
)
 
(18.1
)
 
(56.7
)
 
(53.1
)
Income before income taxes
$
276.0

 
$
252.3

 
$
763.9

 
$
706.2


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.