Other Assets

Other assets are summarized as follows (in millions):



	March 31, 2015		September 30, 2014
Investments in non-consolidated joint ventures	$	101	$	106
Asbestos-related recoveries (see Note 19)	42		45
Unamortized debt issuance costs	27		30
Capitalized software costs, net	26		25
Non-current deferred income tax assets, net	17		15
Assets for uncertain tax positions	5		5
Prepaid pension costs	109		104
Other	17		25
Other assets	$	344	$	355

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.

The company holds a variable interest in a joint venture accounted for under the equity method of accounting. The joint venture manufactures components for commercial vehicle applications primarily on behalf of the company. The variable interest relates to a supply arrangement between the company and the joint venture whereby the company supplies certain components to the joint venture on a cost-plus basis. The company is not the primary beneficiary of the joint venture, as the joint venture partner has shared or absolute control over key manufacturing operations, labor relationships, financing activities and certain other functions of the joint venture. Therefore, the company does not consolidate the joint venture. At March 31, 2015 and September 30, 2014, the company’s investment in the joint venture was $41 million and $43 million, respectively. This amount is included in investments in non-consolidated joint ventures in the table above.