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Business Restructuring Charges Business Restructuring Charges (Tables)
12 Months Ended
Sep. 30, 2016
Restructuring and Related Activities [Abstract]  
Summary of Restructuring Accrual Activity
Restructuring liability activity in 2016 and 2015 was as follows:

 
 
 
 
 
 
 
 
 
(Millions of dollars)
 
Employee Termination (A)
 
Share-Based Compensation (B)
 
Other (C)
 
Total
Balance at September 30, 2014
 
$

 
$

 
$

 
$

Assumed liability
 
19

 

 

 
19

Charged to expense
 
126

 
44

 
102

 
271

Cash payments
 
(74
)
 

 
(20
)
 
(94
)
Non-cash settlements
 

 
(44
)
 

 
(44
)
Other adjustments
 
(9
)
 

 
(81
)
 
(91
)
Balance at September 30, 2015
 
$
62

 
$

 
$

 
$
62

Charged to expense
 
81

 
39

 
406

 
526

Cash payments
 
(76
)
 

 
(72
)
 
(148
)
Non-cash settlements
 

 
(39
)
 

 
(39
)
Other adjustments
 

 

 
(332
)
 
(332
)
Balance at September 30, 2016
 
$
67

 
$

 
$
2

 
$
69

(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 in Note 1. Expenses in fiscal year 2015 were primarily related to the CareFusion acquisition.
(B)
Additional disclosures are provided in Note 7.
(C)
The expenses in fiscal year 2016 primarily reflected a $214 million non-cash charge recorded to impair capitalized internal-use software assets held for sale as a result of the information technology function transformation efforts discussed above. 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. Expenses recorded in 2015 included non-cash asset impairment charges resulting from the information technology function transformation discussed above.