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Restructuring Costs
6 Months Ended
Mar. 31, 2017
Restructuring and Related Activities [Abstract]  
Restructuring Costs
Restructuring Costs
Restructuring reserves, primarily related to unpaid employee termination benefits, were $12 million at March 31, 2017 and $16 million at September 30, 2016. The changes in restructuring reserves for the six months ended March 31, 2017 and 2016 are as follows (in millions):
 
Employee
Termination
Benefits
 
Plant
Shutdown
& Other
 
Total
Beginning balance at September 30, 2016
$
15

 
$
1

 
$
16

Activity during the period:
 
 
 
 

Charges to continuing operations
4

 

 
4

Cash payments – continuing operations
(7
)
 

 
(7
)
Other
(1
)
 

 
(1
)
Total restructuring reserves at March 31, 2017
11

 
1

 
12

Less: non-current restructuring reserves
(1
)
 

 
(1
)
Restructuring reserves – current, at March 31, 2017
$
10

 
$
1

 
$
11

 
 
 
 
 
 
Balance at September 30, 2015
$
10

 
$

 
$
10

Activity during the period:
 
 
 
 
 
Charges to continuing operations
2

 
1

 
3

Cash payments – continuing operations
(4
)
 

 
(4
)
Total restructuring reserves at March 31, 2016
8

 
1

 
9

Less: non-current restructuring reserves
(3
)
 

 
(3
)
Restructuring reserves – current, at March 31, 2016
$
5

 
$
1

 
$
6



Restructuring Costs: During the first six months of fiscal year 2017, the company recorded restructuring costs of $4 million primarily associated with a labor reduction program in the European aftermarket business and the North America Commercial Truck & Industrial segment. During the first six months of fiscal year 2016, the company recorded restructuring costs of $3 million primarily associated with a labor reduction program in China in the Commercial Truck & Industrial and Aftermarket and Trailer segments.