OTHER ASSETS

Other assets are summarized as follows (in millions):



	September 30,
	2015		2014
Investments in non-consolidated joint ventures (see Note 13)	$	96	$	106
Asbestos-related recoveries (see Note 23)	42		45
Unamortized revolver debt issuance costs ⁽¹⁾ (see Note 16)	10		13
Capitalized software costs, net ⁽²⁾	28		25
Non-current deferred income tax assets (see Note 22)	28		15
Assets for uncertain tax positions (see Note 22)	3		5
Prepaid pension costs (see Note 21)	110		104
Other	15		25
Other assets	$	332	$	338


(1)	Prior year unamortized debt issuance costs have been recast to reflect the early adoption of ASU 2015-03, Interest — Imputation of Interest (Subtopic 835-30): Simplifying the Presentation of Debt Issuance Costs.


(2)	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.