Supplemental Financial Information

12 Months Ended

Sep. 30, 2013

Organization Consolidation And Presentation Of Financial Statements [Abstract]

Supplemental Financial Information

Note 16 — Supplemental Financial Information

Other Income (Expense), Net

Other income (expense), net in 2013 was $9 million, which included net cash flows of $11 million from contract manufacturing and other transition services relating to the Company’s sale of Discovery Labware in the first quarter of fiscal year 2013. Additional disclosures regarding this divestiture are included in Note 10. Other income (expense), net in 2013 also included equity investment net income and proceeds from investments of $5 million, income from license and other agreements of $3 million as well as gains recognized on the sale of assets of $1 million. These amounts were partially offset by foreign exchange losses (inclusive of hedging costs) of $(10) million.

Other income (expense), net in 2012 was $(1) million, which primarily included equity investment net income and proceeds from investments of $12 million as well as income from license and other agreements of $5 million. These amounts were partially offset by foreign exchange losses (inclusive of hedging costs) of $(19) million.

Other income (expense), net in 2011 was $(7) million, which primarily included gains recognized on the sale of assets of $2 million, equity investment net income of $3 million and income from license and other agreements of $4 million, partially offset by foreign exchange losses (inclusive of hedging costs) of $(13) million and the write-down of investments of $(3) million.

Trade Receivables, Net

Allowances for doubtful accounts and cash discounts netted against trade receivables were $50 million and $45 million at September 30, 2013 and 2012, respectively. The amounts recognized in 2013, 2012 and 2011 relating to these valuation accounts are provided in the following table:

	Allowance for Doubtful Accounts			Allowance for Cash Discounts			Total
Balance at September 30, 2010	$	40		$	6		$	46
Additions charged to costs and expenses		13			26			39
Deductions and other		(17	)(A)		(24	)		(42	)
Balance at September 30, 2011	$	36		$	8		$	43
Additions charged to costs and expenses		6			39			45
Deductions and other		(6	)(A)		(37	)		(44	)
Balance at September 30, 2012	$	36		$	9		$	45
Additions charged to costs and expenses		9			40			49
Deductions and other		(3	)(A)		(41	)		(44	)
Balance at September 30, 2013	$	41		$	9		$	50

(A) Accounts written off.

Inventories

Inventories at September 30 consisted of:

	2013		2012
Materials	$	226	$	201
Work in process		258		247
Finished products		918		793
	$	1,402	$	1,241

Property, Plant and Equipment, Net

Property, Plant and Equipment, Net at September 30 consisted of:

	2013		2012
Land	$	97	$	102
Buildings		2,286		2,194
Machinery, equipment and fixtures		4,970		4,669
Leasehold improvements		85		80
		7,437		7,046
Less accumulated depreciation and amortization		3,961		3,742
	$	3,476	$	3,304

Becton, Dickinson and Company

SUPPLEMENTARY DATA (UNAUDITED)

Millions of dollars, except per share amounts	2013
	1st		2nd		3rd		4th		Year
Revenues	$	1,900	$	2,000	$	2,053	$	2,101	$	8,054
Gross Profit		1,006		1,018		1,060		1,086		4,171
Income from Continuing Operations		270		276		292		91		929
Net Income		625		276		302		91		1,293
Earnings per Share:
Income from Continuing Operations		1.38		1.42		1.50		0.47		4.76
Income from Discontinued Operations		1.81		—		0.05		—		1.86
Basic Earnings per Share		3.18		1.42		1.55		0.46		6.63
Income from Continuing Operations		1.35		1.39		1.47		0.46		4.67
Income from Discontinued Operations		1.78		—		0.05		—		1.83
Diluted Earnings per Share		3.13		1.39		1.52		0.46		6.49

	2012
	1st		2nd		3rd		4th		Year
Revenues	$	1,832	$	1,929	$	1,981	$	1,967	$	7,708
Gross Profit		931		988		1,033		1,001		3,953
Income from Continuing Operations		249		275		312		274		1,110
Net Income		263		291		327		289		1,170
Earnings per Share:
Income from Continuing Operations		1.16		1.33		1.54		1.38		5.40
Income from Discontinued Operations		0.07		0.08		0.08		0.07		0.29
Basic Earnings per Share		1.23		1.41		1.62		1.45		5.69
Income from Continuing Operations		1.14		1.31		1.52		1.35		5.30
Income from Discontinued Operations		0.07		0.08		0.07		0.07		0.29
Diluted Earnings per Share		1.21		1.39		1.59		1.43		5.59

Certain quarterly amounts may not add to the year-to-date totals due to rounding. Earnings per share amounts are calculated from the underlying whole-dollar amounts.