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OTHER CURRENT LIABILITIES (Tables)
12 Months Ended
Sep. 30, 2014
Other Current Liabilities Disclosure [Abstract]  
Schedule Of Other Current Liabilities
Other current liabilities are summarized as follows (in millions):
 
 
September 30,
 
2014
 
2013
Compensation and benefits
$
146

 
$
141

Income taxes
8

 
8

Taxes other than income taxes
50

 
47

Accrued interest
15

 
16

Product warranties
27

 
20

Restructuring (see Note 5)
9

 
9

Asbestos-related liabilities (see Note 22)
17

 
18

Indemnity obligations (see Note 22)
11

 
12

Other
68

 
68

Other current liabilities
$
351

 
$
339

Schedule of Product Warranty Liability
A summary of the changes in product warranties is as follows (in millions):
 
 
September 30,
 
2014
 
2013
 
2012
Total product warranties – beginning of year
$
57

 
$
44

 
$
48

Accruals for product warranties (1)
22

 
31

 
22

Payments
(22
)
 
(20
)
 
(18
)
Change in estimates and other
(6
)
 
2

 
(8
)
Total product warranties – end of year
51

 
57

 
44

Less: non-current product warranties (see Note 14)
(24
)
 
(37
)
 
(28
)
Product warranties – current
$
27

 
$
20

 
$
16



(1) Includes an accrual of $12 million for a specific warranty contingency related to a non-safety, product performance issue recognized during fiscal year 2013. Of the $12 million, $8 million was reversed in fiscal year 2014 as the company moved from a full recall campaign to a fix-as-find approach (see Note 22).