Business Restructuring Charges Business Restructuring Charges (Tables)

12 Months Ended

Sep. 30, 2018

Restructuring and Related Activities [Abstract]

Summary of Restructuring Accrual Activity

Restructuring liability activity in 2018, 2017 and 2016 was as follows:

	Employee Termination						Other						Total
(Millions of dollars)	Bard			CareFusion/Other Initiatives (a)			Bard (b)			CareFusion/Other Initiatives (c)			Bard			CareFusion/Other Initiatives
Balance at September 30, 2015	$	—		$	62		$	—		$	—		$	—		$	62
Charged to expense	—			81			—			445			—			526
Cash payments	—			(76		)	—			(72		)	—			(148		)
Non-cash settlements	—			—			—			(39		)	—			(39		)
Other adjustments	—			—			—			(332		)	—			(332		)
Balance at September 30, 2016	$	—		$	67		$	—		$	2		$	—		$	69
Charged to expense	—			27			—			58			—			85
Cash payments	—			(45		)	—			(12		)	—			(57		)
Non-cash settlements	—			—			—			(9		)	—			(9		)
Other adjustments	—			—			—			(33		)	—			(33		)
Balance at September 30, 2017	$	—		$	49		$	—		$	6		$	—		$	55
Charged to expense	136			30			156			22			292			52
Cash payments	(103		)	(56		)	(3		)	(23		)	(106		)	(79		)
Non-cash settlements	—			—			(153		)	(1		)	(153		)	(1		)
Other adjustments	—			—			—			—			—			—
Balance at September 30, 2018	$	33		$	23		$	—		$	4		$	33		$	27

(a) Expenses in fiscal year 2016 included $40 million relating to the CareFusion acquisition as well as $13 million for employee termination costs resulting from the Company's transition of certain elements of its information technology function to an outsourced model as further disclosed below.

(b) Expenses in 2018 represented the cost associated with the conversion of certain pre-acquisition equity awards of Bard to BD equity awards as well as costs relating to Bard’s pension plan, partially offset by a gain on the sale of the Company's soft tissue core needle biopsy product line which was recorded in the second quarter of fiscal year 2018.

(c) Expenses in 2016 included $214 million non-cash charge to recognize the impairment of capitalized internal-use software assets held for sale upon the Company’s decision to transition certain business information systems assets to a third party. Expenses in 2016 also included non-cash impairment charges of $81 million, after-tax, relating to the Company's disposition of certain non-core businesses, including the Company's sale of a majority interest in its Respiratory Solutions business during the first quarter of fiscal year 2017, which is further discussed in Note 10.