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Business Segment Information
 3 Months Ended
Dec. 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
December 31,
 
2019
 
2018
Sales
 
 
 
Architecture & Software
$
751.6

 
$
753.1

Control Products & Solutions
932.9

 
889.2

Total
$
1,684.5

 
$
1,642.3

Segment operating earnings
 
 
 
Architecture & Software
$
223.7

 
$
237.0

Control Products & Solutions
115.4

 
137.9

Total
339.1

 
374.9

Purchase accounting depreciation and amortization
(10.0
)
 
(4.1
)
General corporate – net
(32.8
)
 
(21.9
)
Non-operating pension and postretirement benefit (cost) credit
(8.7
)
 
2.6

Gain (loss) on investments
71.0

 
(246.4
)
Valuation adjustments related to the registration of PTC Shares
—

 
33.7

Interest (expense) income - net
(24.0
)
 
(18.0
)
Income before income taxes
$
334.6

 
$
120.8


Among other considerations, we evaluate performance and allocate resources based upon segment operating earnings before income taxes, 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 Shares, 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.