OTHER ASSETS

Other assets are summarized as follows (in millions):



	September 30,
	2014		2013
Investments in non-consolidated joint ventures (see Note 12)	$	106	$	102
Asbestos-related recoveries (see Note 22)	45		59
Unamortized debt issuance costs (see Note 15)	30		32
Capitalized software costs, net	25		28
Non-current deferred income tax assets (see Note 21)	15		13
Assets for uncertain tax positions (see Note 21)	5		5
Prepaid pension costs (see Note 20)	104		55
Other	25		41
Other assets	$	355	$	335

In accordance with FASB ASC Topic 350-40, costs relating to internally developed or purchased software in the preliminary project stage and the post-implementation stage are expensed as incurred. Costs in the application development stage that meet the criteria for capitalization are capitalized and amortized using the straight-line basis over the estimated economic useful life of the software.