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Shareholders' Equity
 6 Months Ended
Mar. 31, 2020
Stockholders' Equity Note [Abstract]  
Shareholders' Equity Shareholders' Equity
Changes in certain components of shareholders' equity for the first two quarters of fiscal years 2020 and 2019 were as follows:
 
Common
Stock  Issued
at Par Value
 
Capital in
Excess of
Par Value
 
Retained
Earnings
 
Deferred
Compensation
 
Treasury Stock
(Millions of dollars)
Shares (in
thousands)
 
Amount
Balance at September 30, 2019
$
347

 
$
16,270

 
$
12,913

 
$
23

 
(76,260
)
 
$
(6,190
)
Net income
—

 
—

 
278

 
—

 
—

 
—

Common dividends ($0.79 per share)
—

 
—

 
(215
)
 
—

 
—

 
—

Preferred dividends
—

 
—

 
(38
)
 
—

 
—

 
—

Common stock issued for share-based compensation and other plans, net
—

 
(32
)
 
—

 
1

 
758

 
(38
)
Share-based compensation
—

 
82

 
—

 
—

 
—

 
—

Common stock held in trusts, net (a)
—

 
—

 
—

 
—

 
(12
)
 
—

Balance at December 31, 2019
$
347

 
$
16,320

 
$
12,938

 
$
24

 
(75,514
)
 
$
(6,228
)
Net income
—

 
—

 
183

 
—

 
—

 
—

Common dividends ($0.79 per share)
—

 
—

 
(215
)
 
—

 
—

 
—

Preferred dividends
—

 
—

 
(38
)
 
—

 
—

 
—

Common stock issued for share-based compensation and other plans, net
—

 
(91
)
 
—

 
(1
)
 
573

 
70

Share-based compensation
—

 
58

 
—

 
—

 
—

 
—

Common stock held in trusts, net (a)
—

 
—

 
—

 
—

 
30

 
—

Balance at March 31, 2020
$
347

 
$
16,288

 
$
12,868

 
$
23

 
(74,911
)
 
$
(6,158
)
 
Common
Stock  Issued
at Par Value
 
Capital in
Excess of
Par Value
 
Retained
Earnings
 
Deferred
Compensation
 
Treasury Stock
(Millions of dollars)
Shares (in
thousands)
 
Amount
Balance at September 30, 2018
$
347

 
$
16,179

 
$
12,596

 
$
22

 
(78,463
)
 
$
(6,243
)
Net income
—

 
—

 
599

 
—

 
—

 
—

Common dividends ($0.77 per share)
—

 
—

 
(207
)
 
—

 
—

 
—

Preferred dividends
—

 
—

 
(38
)
 
—

 
—

 
—

Common stock issued for share-based compensation and other plans, net
—

 
(97
)
 
—

 
2

 
851

 
9

Share-based compensation
—

 
92

 
—

 
—

 
—

 
—

Common stock held in trusts, net (a)
—

 
—

 
—

 
—

 
(12
)
 
—

Effect of change in accounting principles
—

 
—

 
68

 
—

 
—

 
—

Balance at December 31, 2018
$
347

 
$
16,174

 
$
13,018

 
$
24

 
(77,624
)
 
$
(6,235
)
Net income
—

 
—

 
20

 
—

 
—

 
—

Common dividends ($0.77 per share)
—

 
—

 
(208
)
 
—

 
—

 
—

Preferred dividends
—

 
—

 
(38
)
 
—

 
—

 
—

Common stock issued for share-based compensation and other plans, net
—

 
(57
)
 
(1
)
 
(1
)
 
618

 
42

Share-based compensation
—

 
60

 
—

 
—

 
—

 
—

Common stock held in trusts, net (a)
—

 
—

 
—

 
—

 
50

 
—

Balance at March 31, 2019
$
347

 
$
16,177

 
$
12,792

 
$
23

 
(76,955
)
 
$
(6,192
)
(a)
Common stock held in trusts represents rabbi trusts in connection with deferred compensation under the Company’s employee salary and bonus deferral plan and directors’ deferral plan.
The components and changes of Accumulated other comprehensive income (loss) for the first two quarters of fiscal years 2020 and 2019 were as follows:
(Millions of dollars)
Total
 
Foreign Currency
Translation
 
Benefit Plans
 

Cash Flow Hedges
Balance at September 30, 2019
$
(2,283
)
 
$
(1,256
)
 
$
(1,005
)
 
$
(23
)
Other comprehensive income before reclassifications, net of taxes
63

 
26

 
—

 
37

Amounts reclassified into income, net of taxes
19

 
—

 
17

 
2

Balance at December 31, 2019
$
(2,202
)
 
$
(1,230
)
 
$
(988
)
 
$
16

Other comprehensive loss before reclassifications, net of taxes
(237
)
 
(125
)
 
—

 
(111
)
Amounts reclassified into income, net of taxes
19

 
—

 
17

 
2

Balance at March 31, 2020
$
(2,419
)
 
$
(1,355
)
 
$
(971
)
 
$
(93
)
(Millions of dollars)
Total
 
Foreign Currency
Translation
 
Benefit Plans
 

Cash Flow Hedges
Balance at September 30, 2018
$
(1,909
)
 
$
(1,162
)
 
$
(729
)
 
$
(17
)
Other comprehensive (loss) income before reclassifications, net of taxes
(32
)
 
(35
)
 
3

 
(1
)
Amounts reclassified into income, net of taxes
14

 
—

 
13

 
1

Balance at December 31, 2018
$
(1,927
)
 
$
(1,197
)
 
$
(714
)
 
$
(16
)
Other comprehensive income (loss) before reclassifications, net of taxes
74

 
76

 
—

 
(2
)
Amounts reclassified into income, net of taxes
14

 
—

 
13

 
1

Balance at March 31, 2019
$
(1,839
)
 
$
(1,121
)
 
$
(701
)
 
$
(17
)
The amounts of foreign currency translation recognized in other comprehensive income during the three and six months ended March 31, 2020 and 2019 included net gains (losses) relating to net investment hedges. The amounts recognized in other comprehensive income relating to cash flow hedges during the three and six months ended March 31, 2020 related to forward starting interest rate swaps. Additional disclosures regarding the Company's derivatives are provided in Note 12.