CONSOLIDATED BALANCE SHEET - USD ($) $ in Millions		Sep. 30, 2015	Sep. 30, 2014
ASSETS
Cash and cash equivalents		$ 193	$ 247
Receivables, trade and other, net		461	610
Inventories		338	379
Other current assets		50	56
TOTAL CURRENT ASSETS		1,042	1,292
NET PROPERTY		419	424
GOODWILL		402	431
OTHER ASSETS	[1]	332	338
TOTAL ASSETS		2,195	2,485
LIABILITIES AND EQUITY (DEFICIT)
Short-term debt		15	7
Accounts and notes payable		574	680
Other current liabilities		279	351
TOTAL CURRENT LIABILITIES		868	1,038
LONG-TERM DEBT	[1]	1,036	948
RETIREMENT BENEFITS		632	775
OTHER LIABILITIES		305	309
TOTAL LIABILITIES		$ 2,841	$ 3,070
COMMITMENTS AND CONTINGENCIES (NOTE 23)
EQUITY (DEFICIT):
Common stock (September 30, 2015 and 2014, 98.8 and 97.8 shares issued and 94.6 and 97.8 shares outstanding, respectively)		$ 99	$ 97
Additional paid-in capital		865	918
Accumulated deficit		(814)	(878)
Treasury stock, at cost (September 30, 2015 and 2014, 4.2 and 0.0 shares, respectively)		(55)	0
Accumulated other comprehensive loss		(766)	(749)
Total deficit attributable to Meritor, Inc.		(671)	(612)
Noncontrolling interests		25	27
TOTAL DEFICIT		(646)	(585)
TOTAL LIABILITIES AND DEFICIT		$ 2,195	$ 2,485

[1] Prior year amounts 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.