RESTRUCTURING COSTS (Tables)

12 Months Ended

Sep. 30, 2014

Restructuring and Related Activities [Abstract]

Schedule of Changes in Restructuring Reserves

The following table summarizes changes in restructuring reserves (in millions):

	Employee Termination Benefits			Asset Impairment			Plant Shutdown & Other			Total
Balance at September 30, 2011	$	19		$	—		$	—		$	19
Activity during the period:
Charges to continuing operations	18			19			2			39
Charges to discontinued operations (1)	—			—			1			1
Asset write-offs	—			(19		)	—			(19		)
Cash payments – continuing operations	(20		)	—			(2		)	(22		)
Cash payments – discontinued operations	(2		)	—			(1		)	(3		)
Balance at September 30, 2012	15			—			—			15
Activity during the period:
Charges to continuing operations	18			1			4			23
Charges to discontinued operations (1)	3			—			—			3
Asset write-offs	—			(1		)	—			(1		)
Cash payments – continuing operations	(19		)	—			(4		)	(23		)
Cash payments – discontinued operations (1)	(3		)	—			—			(3		)
Other	(2		)	—			—			(2		)
Balance at September 30, 2013	12			—			—			12
Activity during the period:
Charges to continuing operations	10			—			—			10
Cash payments – continuing operations	(10		)	—			—			(10		)
Other	(1		)	—			—			(1		)
Total restructuring reserves, end of year	11			—			—			11
Less: non-current restructuring reserves	(2		)	—			—			(2		)
Restructuring reserves – current, at September 30, 2014	$	9		$	—		$	—		$	9

____________________ 

(1) Charges to discontinued operations are included in discontinued operations in the consolidated statement of operations. Amounts for prior periods have been recast for discontinued operations.

Schedule of Restructuring Expense Recognized By Segment

Restructuring costs attributable to in the company’s business segments during fiscal years 2014, 2013 and 2012 are as follows (in millions):

	Commercial Truck & Industrial		Aftermarket & Trailer		Corporate		Total
Fiscal year 2014:
South America labor reduction	$	7	$	—	$	—	$	7
Other	1		1		1		3
Total restructuring costs	$	8	$	1	$	1	$	10
Fiscal year 2013:
Variable labor reductions	$	5	$	—	$	—	$	5
Segment reorganization and Asia-Pacific realignment	10		3		3		16
M2016 footprint actions	2		—		—		2
Total restructuring costs	$	17	$	3	$	3	$	23
Fiscal year 2012:
Performance Plus actions	$	24	$	—	$	—	$	24
Fiscal Year 2012 European action	7		—		—		7
Variable labor reductions	5		—		—		5
Other	—		2		1		3
Total restructuring costs	$	36	$	2	$	1	$	39