Other Assets

Other assets are summarized as follows (in millions):



	March 31, 2017		September 30, 2016
Investments in non-consolidated joint ventures	$	106	$	100
Asbestos-related recoveries (see Note 21)	46		49
Unamortized revolver debt issuance costs	9		7
Capitalized software costs, net	28		29
Non-current deferred income tax assets, net	401		413
Assets for uncertain tax positions	36		35
Prepaid pension costs	129		123
Other	6		4
Other assets	$	761	$	760

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.

The company holds a variable interest in a joint venture accounted for under the equity method of accounting. The joint venture manufactures components for commercial vehicle applications primarily on behalf of the company. The variable interest relates to a supply arrangement between the company and the joint venture whereby the company supplies certain components to the joint venture on a cost-plus basis. The company is not the primary beneficiary of the joint venture, as the joint venture partner has shared or absolute control over key manufacturing operations, labor relationships, financing activities and certain other functions of the joint venture. Therefore, the company does not consolidate the joint venture. At March 31, 2017 and September 30, 2016, the company’s investment in the joint venture was $48 million and $45 million, respectively.