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INCOME TAXES - Summary of the Tax Effects of Temporary Differences (Details) - USD ($)
$ in Millions
Sep. 30, 2017
Sep. 30, 2016
Error Corrections and Prior Period Adjustments Restatement [Line Items]    
Accrued compensation and benefits $ 32 $ 21
Accrued product warranties 14 13
Inventory costs 9 8
Receivables 18 15
Accrued retiree healthcare benefits 39 169
Retirement pension plans 92 119
Property 10 7
Loss and credit carryforwards 349 455
Other 71 67
Sub-total 634 874
Less: Valuation allowances (307) (379)
Deferred income taxes - asset 327 495
Taxes on undistributed income (7) (7)
Intangible assets (87) (82)
Debt basis difference (16) (5)
Deferred income taxes - liability (110) (94)
Net deferred income tax assets $ 217 $ 401