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Discontinued Operations
9 Months Ended
Jun. 30, 2015
Discontinued Operations and Disposal Groups [Abstract]  
Discontinued Operations
Discontinued Operations
Results of discontinued operations are summarized as follows (in millions):
 
Three Months Ended
June 30,
 
Nine Months Ended
June 30,
 
2015
 
2014
 
2015
 
2014
Sales
$

 
$
7

 
$
1

 
$
22

 
 
 
 
 
 
 
 
Loss before income taxes
$
(2
)
 
$
(3
)
 
$
(1
)
 
$
(9
)
Benefit from income taxes

 

 

 
5

Loss from discontinued operations attributable to Meritor, Inc.
$
(2
)

$
(3
)
 
$
(1
)
 
$
(4
)

Total discontinued operations assets as of June 30, 2015 and September 30, 2014 were $4 million and $8 million, respectively, and total discontinued operations liabilities as of June 30, 2015 and September 30, 2014 were $11 million and $21 million, respectively.
Loss from discontinued operations attributable to the company for the three months ended June 30, 2015 was primarily related to changes in estimates related to legal matters retained from previously divested businesses. Loss from discontinued operations attributable to the company for the nine months ended June 30, 2015 was primarily related to changes in estimates related to legal matters retained from previously divested businesses, partially offset by the settlement of indemnities on certain contingencies of previously divested businesses.
Loss before income taxes from discontinued operations for the three and nine months ended June 30, 2014 was primarily related to the company's former Mascot business. The benefit for income taxes for the nine months ended June 30, 2014 was primarily related to the expiration of the statute of limitations on certain tax contingencies of a previously divested business.
Mascot Divestiture
In the fourth quarter of fiscal year 2014, the company disposed of its Mascot business which was part of the company’s Aftermarket & Trailer segment. The results of operations and cash flows of the company’s Mascot business are presented in discontinued operations in the condensed consolidated statements of operations and condensed consolidated statement of cash flows, and prior period information has been recast to reflect this presentation.
Sales for the three and nine months ended June 30, 2014 were related to the company’s former Mascot business.