ACQUISITIONS (Tables)

12 Months Ended

Sep. 30, 2017

Schedule of Proforma Financial Information

Pro forma financial information of the company is presented in the following table for the years ended September 30, 2017 and 2016 as if the Fabco acquisition had occurred on October 1, 2015. The pro forma financial information is unaudited and is provided for informational purposes only and does not purport to be indicative of the results which would have actually been attained had the acquisition occurred on October 1, 2015 (in millions).



	Pro Forma Combined
	Year Ended September 30,
	2017		2016
	(Unaudited)
Sales	$	3,388	$	3,242
Net income attributable to Meritor, Inc.	$	309	$	566

Schedule of Purchase Price Allocation

The provisional purchase price allocation, which is subject to change and may be subsequently adjusted to reflect final valuation results and other adjustments, is shown below (in millions).



	August 31, 2017
Purchase price	$	34

Assets acquired and liabilities assumed
Receivables, net	5
Inventories, net	13
Net property	9
Accounts payable	(6		)
Other current liabilities	(6		)
Identifiable net assets acquired	15

Goodwill resulting from the acquisition of Fabco	19
	$	34