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Business Segment Information
 6 Months Ended
Mar. 31, 2019
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,
 
2019
 
2018
 
2019
 
2018
Sales
 
 
 
 
 
 
 
Architecture & Software
$
739.7

 
$
756.5

 
$
1,492.8

 
$
1,492.1

Control Products & Solutions
917.5

 
894.7

 
1,806.7

 
1,745.7

Total
$
1,657.2

 
$
1,651.2

 
$
3,299.5

 
$
3,237.8

Segment operating earnings
 
 
 
 
 
 
 
Architecture & Software
$
209.9

 
$
217.2

 
$
446.9

 
$
441.4

Control Products & Solutions
143.9

 
127.7

 
281.8

 
258.9

Total
353.8

 
344.9

 
728.7

 
700.3

Purchase accounting depreciation and amortization
(4.3
)
 
(4.5
)
 
(8.4
)
 
(8.9
)
General corporate – net
(26.7
)
 
(24.8
)
 
(48.6
)
 
(48.8
)
Non-operating pension and postretirement benefit credit (cost)
2.6

 
(5.7
)
 
5.2

 
(11.5
)
Costs related to unsolicited Emerson proposals
—

 
—

 
—

 
(11.2
)
Gain (loss) on investments
98.2

 
—

 
(148.2
)
 
—

Valuation adjustments related to the registration of PTC securities
—

 
—

 
33.7

 
—

Interest (expense) income - net
(21.2
)
 
(10.3
)
 
(39.2
)
 
(22.5
)
Income before income taxes
$
402.4

 
$
299.6

 
$
523.2

 
$
597.4


Effective October 1, 2018, we realigned our reportable segments for a transfer of business activities between our segments. We also reclassified interest income from General corporate - net to Interest (expense) income - net and retrospectively applied the requirements of the new pension standard, reclassifying non-operating pension and postretirement benefit cost out of segment operating earnings. As a result, the prior period presentation of reportable segments has been restated to conform to the current segment reporting structure. These changes did not impact the Consolidated Statement of Operations.
Among other considerations, we evaluate performance and allocate resources based upon segment operating earnings before income taxes, costs related to the unsolicited Emerson proposals in the first quarter of fiscal 2018, interest (expense) income - net, costs related to corporate offices, non-operating pension and postretirement benefit credit (cost), certain corporate initiatives, gains and losses on investments, valuation adjustments related to the registration of PTC securities, 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.