Supplemental Financial Information (Tables)

12 Months Ended

Sep. 30, 2014

Organization, Consolidation and Presentation of Financial Statements [Abstract]

Trade Receivables, Allowances for Doubtful Accounts and Cash Discounts

Allowances for doubtful accounts and cash discounts netted against trade receivables were $42 million and $50 million at September 30, 2014 and 2013, respectively. The amounts recognized in 2014, 2013 and 2012 relating to these valuation accounts are provided in the following table:

(Millions of dollars)	Allowance for Doubtful Accounts			Allowance for Cash Discounts			Total
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
Additions charged to costs and expenses		6			41			46
Deductions and other		(16	)(A)		(38	)		(54	)
Balance at September 30, 2014	$	30		$	12		$	42

(A) Accounts written off.

Inventories

Inventories

Inventories at September 30 consisted of:

(Millions of dollars)	2014		2013
Materials	$	248	$	226
Work in process		260		258
Finished products		987		918
	$	1,495	$	1,402

Property, Plant and Equipment, Net

Property, Plant and Equipment, Net

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

(Millions of dollars)	2014		2013
Land	$	93	$	97
Buildings		2,313		2,286
Machinery, equipment and fixtures		5,271		4,970
Leasehold improvements		88		85
		7,765		7,437
Less accumulated depreciation and amortization		4,160		3,961
	$	3,605	$	3,476