OTHER CURRENT LIABILITIES (Tables)

12 Months Ended

Sep. 30, 2015

Other Current Liabilities Disclosure [Abstract]

Schedule Of Other Current Liabilities

Other current liabilities are summarized as follows (in millions):

	September 30,
	2015		2014
Compensation and benefits	$	122	$	146
Income taxes	9		8
Taxes other than income taxes	23		50
Accrued interest	14		15
Product warranties	22		27
Restructuring (see Note 5)	7		9
Asbestos-related liabilities (see Note 23)	17		17
Indemnity obligations (see Note 23)	2		11
Other	63		68
Other current liabilities	$	279	$	351

Schedule of Product Warranty Liability

A summary of the changes in product warranties is as follows (in millions):

	September 30,
	2015			2014			2013
Total product warranties – beginning of year	$	51		$	57		$	44
Accruals for product warranties (1)	15			22			31
Payments	(18		)	(22		)	(20		)
Change in estimates and other	—			(6		)	2
Total product warranties – end of year	48			51			57
Less: non-current product warranties (see Note 15)	(26		)	(24		)	(37		)
Product warranties – current	$	22		$	27		$	20

⁽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 23).