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DISCONTINUED OPERATIONS
12 Months Ended
Sep. 30, 2017
Discontinued Operations and Disposal Groups [Abstract]  
DISCONTINUED OPERATIONS
DISCONTINUED OPERATIONS
 
Results of the discontinued operations are summarized as follows (in millions):
 
 
Year Ended September 30,
 
2017
 
2016
 
2015
Sales
$

 
$

 
$
1

Litigation settlement

 
(3
)
 

Other, net
(1
)
 
(4
)
 
(2
)
Loss before income taxes
(1
)
 
(7
)
 
(2
)
Benefit from income taxes

 
3

 
1

Loss from discontinued operations attributable to Meritor, Inc.
$
(1
)
 
$
(4
)
 
$
(1
)


Loss from discontinued operations attributable to the company for the twelve months ended September 30, 2017 was primarily related to changes in estimates related to legal costs incurred in connection with a previously divested business.
Total discontinued operations assets and liabilities as of both September 30, 2017 and 2016 were $1 million and $6 million, respectively.

Prior Period Divestitures

Body Systems
In January 2011, the company completed the sale of its Body Systems business to Inteva Products Holding Coöperatieve U.A., an assignee of 81 Acquisition LLC and an affiliate of Inteva Products, LLC pursuant to the sale agreement signed in August 2010. The purchase price included a five-year, 8-percent promissory note for $15 million, payable in five annual installments beginning in January 2012 with the final payment received in fiscal year 2016.

MSSC
In October 2009, the company closed on the sale of its 57 percent interest in MSSC, a joint venture that manufactured and supplied automotive coil springs, torsion bars and stabilizer bars in North America, to the joint venture partner, a subsidiary of Mitsubishi Steel Mfg. Co., LTD (MSM). In connection with the sale of its interest in MSSC, the company provided certain indemnifications to the buyer for its share of potential obligations related to pension funding shortfall, environmental and other contingencies, and valuation of certain accounts receivable and inventories. The company's estimated exposure under these indemnities at September 30, 2017 and September 30, 2016 was approximately $1 million and is included in other liabilities in the consolidated balance sheet. Adjustments to amounts previously reported in discontinued operations that are related to the disposal of the company’s MSSC business are reflected in discontinued operations for all periods presented.