Benefit Plans (Tables)

12 Months Ended

Sep. 30, 2013

Net Pension and Other Postretirement Cost

Net pension and other postretirement cost for the years ended September 30 included the following components:

	Pension Plans									Other Postretirement Benefits
	2013			2012			2011			2013			2012			2011
Service cost	$	84		$	75		$	89		$	6		$	6		$	6
Interest cost		87			91			93			10			13			13
Expected return on plan assets		(116	)		(104	)		(103	)		—			—			—
Amortization of prior service credit		(13	)		(11	)		(1	)		(1	)		(1	)		(1	)
Amortization of loss		75			56			56			4			5			4
Curtailment/settlement loss		6			20			1			—			(1	)		—
Net pension and postretirement cost	$	123		$	128		$	134		$	19		$	21		$	23

Change in Benefit Obligation, Change in Fair Value of Plan Assets

The change in benefit obligation, change in fair value of plan assets, funded status and amounts recognized in the Consolidated Balance Sheets for these plans were as follows:

	Pension Plans						Other  Postretirement Benefits
	2013			2012			2013			2012
Change in benefit obligation:
Beginning obligation	$	2,308		$	1,996		$	267		$	269
Service cost		84			75			6			6
Interest cost		87			91			10			13
Plan amendments		(23	)		(124	)		—			(5	)
Benefits paid		(153	)		(124	)		(28	)		(27	)
Actuarial (gain) loss		(217	)		439			(21	)		5
Settlements		(13	)		(45	)		—			—
Other, includes translation		5			—			8			6
Benefit obligation at September 30	$	2,076		$	2,308		$	243		$	267
Change in fair value of plan assets:
Beginning fair value	$	1,573		$	1,353		$	—		$	—
Actual return on plan assets		200			223			—			—
Employer contribution		174			166			—			—
Benefits paid		(153	)		(124	)		—			—
Settlements		(13	)		(45	)		—			—
Other, includes translation		3			1			—			—
Plan assets at September 30	$	1,785		$	1,573		$	—		$	—
Funded Status at September 30:
Unfunded benefit obligation	$	(292	)	$	(734	)	$	(243	)	$	(267	)
Amounts recognized in the Consolidated Balance Sheets at September 30:
Other	$	12		$	—		$	—		$	—
Salaries, wages and related items		(6	)		(6	)		(18	)		(18	)
Long-term Employee Benefit Obligations		(299	)		(728	)		(225	)		(250	)
Net amount recognized	$	(292	)	$	(734	)	$	(243	)	$	(267	)
Amounts recognized in Accumulated other comprehensive (loss) income before income taxes at September 30:
Net transition asset	$	—		$	—		$	—		$	—
Prior service credit		133			122			9			10
Net actuarial loss		(774	)		(1,153	)		(46	)		(71	)
Net amount recognized	$	(641	)	$	(1,030	)	$	(37	)	$	(61	)

Pension Plans with Accumulated Benefit Obligations

Pension plans with accumulated benefit obligations in excess of plan assets and plans with projected benefit obligations in excess of plan assets consist of the following at September 30:

	Accumulated Benefit Obligation Exceeds the Fair Value of  Plan Assets				Projected Benefit Obligation Exceeds the Fair Value of Plan  Assets
	2013		2012		2013		2012
Projected benefit obligation	$	1,551	$	2,055	$	1,855	$	2,307
Accumulated benefit obligation	$	1,525	$	2,000
Fair value of plan assets	$	1,285	$	1,364	$	1,551	$	1,573

Weighted Average Assumptions Determining Pension Plan

The weighted average assumptions used in determining pension plan information were as follows:

	2013			2012			2011
Net Cost
Discount rate:
U.S. plans(A)		3.90	%		4.90	%(B)		5.20	%
Foreign plans		3.94			5.26			4.68
Expected return on plan assets:
U.S. plans		7.75			7.75			8.00
Foreign plans		5.68			6.06			6.31
Rate of compensation increase:
U.S. plans(A)		4.25			4.25			4.50
Foreign plans		3.28			3.61			3.56
Benefit Obligation
Discount rate:
U.S. plans		4.95	(C)		3.90	(A)		4.90	(A)
Foreign plans		3.87			3.94			5.26
Rate of compensation increase:
U.S. plans(A)		4.25			4.25			4.25
Foreign plans		2.46			3.28			3.61

(A) Also used to determine other postretirement and postemployment benefit plan information.

(B) On November 30, 2011, the Company remeasured its U.S. defined benefit pension plan based upon a 5.10% discount rate compared to the discount rate of 4.90% used on September 30, 2011. All other U.S. plans remained at 4.90%.

(C) The discount rates used to determine other postretirement and postemployment benefit plan information were 4.40% and 4.00%, respectively.

Expected Benefit Payments

Expected benefit payments are as follows:

	Pension Plans		Other Postretirement Benefits
2014	$	134	$	18
2015		142		18
2016		146		18
2017		150		18
2018		155		18
2019-2023		840		90

Fair Value Measurements of U.S. Plan Assets

The following table provides the fair value measurements of U.S. plan assets, as well as the measurement techniques and inputs utilized to measure fair value of these assets, at September 30, 2013 and 2012. The categorization of fund investments is based upon the categorization of these funds’ underlying assets.

	Total U.S. Plan Asset Balances at September 30, 2013		Quoted Prices in Active Markets for Identical Assets (Level 1)		Significant Other Observable Inputs (Level 2)		Significant Unobservable Inputs (Level 3)
Fixed Income:
Mortgage and asset-backed securities	$	174	$	—	$	174	$	—
Corporate bonds		217		102		115		—
Government and agency-U.S.		142		97		46		—
Government and agency-Foreign		122		74		49		—
Equity securities		384		62		322		—
Cash and cash equivalents		3		3		—		—
Other		193		97		84		12
Fair value of plan assets	$	1,235	$	435	$	788	$	12

	Total U.S. Plan Asset Balances at September 30, 2012		Quoted Prices in Active Markets for Identical Assets (Level 1)		Significant Other Observable Inputs (Level 2)		Significant Unobservable Inputs (Level 3)
Fixed Income:
Mortgage and asset-backed securities	$	137	$	—	$	137	$	—
Corporate bonds		107		—		107		—
Government and agency-U.S.		75		57		17		—
Government and agency-Foreign		6		—		6		—
Other		9		—		9		—
Equity securities		724		640		85		—
Cash and cash equivalents		49		49		—		—
Fair value of plan assets	$	1,107	$	746	$	361	$	—

Changes in Fair Value of Foreign Pension Assets Measured Using Level 3 Inputs

The following table summarizes the changes, for the years ended September 30, 2013 and 2012, in the fair value of foreign pension assets measured using Level 3 inputs:

	Real Estate			Insurance Contracts			Total Assets
Balance at September 30, 2011	$	11		$	78		$	89
Actual return on plan assets:
Relating to assets held at September 30, 2011		—			3			3
Purchases, sales and settlements, net		(2	)		1			—
Transfers in (out) from other categories		(6	)		—			(6	)
Exchange rate changes		—			(3	)		(3	)
Balance at September 30, 2012	$	3		$	80		$	83
Actual return on plan assets:
Relating to assets held at September 30, 2012		—			(1	)		(1	)
Purchases, sales and settlements, net		(2	)		6			4
Transfers in (out) from other categories		—			(5	)		(5	)
Exchange rate changes		—			1			1
Balance at September 30, 2013	$	1		$	81		$	83

Fair Value Measurements of Foreign Plan Assets

The following table provides the fair value measurements of foreign plan assets, as well as the measurement techniques and inputs utilized to measure fair value of these assets, at September 30, 2013 and 2012.

	Total Foreign Plan Asset Balances at September 30, 2013		Quoted Prices in Active Markets for Identical Assets (Level 1)		Significant Other Observable Inputs (Level 2)		Significant Unobservable Inputs (Level 3)
Fixed Income:
Corporate bonds	$	46	$	—	$	46	$	—
Government and agency-U.S.		3		3		—		—
Government and agency-Foreign		82		47		36		—
Equity securities		309		294		14		—
Cash and cash equivalents		17		17		—		—
Real estate		11		—		9		1
Insurance contracts		81		—		—		81
Fair value of plan assets	$	549	$	361	$	105	$	83

	Total Foreign Plan Asset Balances at September 30, 2012		Quoted Prices in Active Markets for Identical Assets (Level 1)		Significant Other Observable Inputs (Level 2)		Significant Unobservable Inputs (Level 3)
Fixed Income:
Corporate bonds	$	37	$	—	$	37	$	—
Government and agency-U.S.		3		3		—		—
Government and agency-Foreign		76		35		40		—
Equity securities		244		230		15		—
Cash and cash equivalents		17		17		—		—
Real estate		9		—		6		3
Insurance contracts		80		—		—		80
Fair value of plan assets	$	466	$	286	$	98	$	83

Postemployment Benefit Costs

Postemployment benefit costs for the years ended September 30 included the following components:

	2013			2012			2011
Service cost	$	22		$	16		$	13
Interest cost		6			6			5
Amortization of prior service credit		(2	)		(2	)		(2	)
Amortization of loss		21			16			10
Net postemployment benefit cost	$	47		$	36		$	27

Changes in Benefit Obligation for Postemployment Benefits

The changes in benefit obligation for these postemployment benefits were as follows:

	Postemployment benefits
	2013			2012
Change in benefit obligation:
Beginning obligation	$	163		$	138
Service cost		22			16
Interest cost		6			6
Benefits paid		(29	)		(52	)
Actuarial loss		25			55
Benefit obligation at September 30	$	186		$	163

U.S. Plans [Member]

Changes in Fair Value of Foreign Pension Assets Measured Using Level 3 Inputs

The following table summarizes the changes, for the year ended September 30, 2013, in the fair value of U.S. pension assets measured using Level 3 inputs:

	Other (Hedge Funds)
Balance at September 30, 2012	$	—
Purchases, sales and settlements, net		12
Balance at September 30, 2013	$	12