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Business Segment Information
 6 Months Ended
Mar. 31, 2018
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,
 
2018
 
2017
 
2018
 
2017
Sales
 
 
 
 
 
 
 
Architecture & Software
$
768.4

 
$
719.0

 
$
1,515.3

 
$
1,415.4

Control Products & Solutions
882.8

 
835.3

 
1,722.5

 
1,629.2

Total
$
1,651.2

 
$
1,554.3

 
$
3,237.8

 
$
3,044.6

Segment operating earnings
 
 
 
 
 
 
 
Architecture & Software
$
218.2

 
$
190.6

 
$
442.8

 
$
399.2

Control Products & Solutions
126.9

 
105.4

 
257.8

 
213.4

Total
345.1

 
296.0

 
700.6

 
612.6

Purchase accounting depreciation and amortization
(4.5
)
 
(5.6
)
 
(8.9
)
 
(11.2
)
General corporate – net
(17.8
)
 
(21.4
)
 
(34.0
)
 
(36.3
)
Non-operating pension costs
(5.9
)
 
(19.8
)
 
(11.8
)
 
(39.6
)
Costs related to unsolicited Emerson proposals
—

 
—

 
(11.2
)
 
—

Interest expense
(17.3
)
 
(18.9
)
 
(37.3
)
 
(37.6
)
Income before income taxes
$
299.6

 
$
230.3

 
$
597.4

 
$
487.9


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 corporate initiatives, gains and losses from the disposition of businesses and purchase accounting depreciation and amortization. We incurred $11.2 million of third-party advisory fees in connection with our evaluation of unsolicited Emerson acquisition proposals in the first quarter of 2018. 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.