OTHER ASSETS (Tables)

12 Months Ended

Sep. 30, 2017

Other Assets, Noncurrent [Abstract]

Schedule of Other Assets

Other assets are summarized as follows (in millions):

	September 30,
	2017		2016
Investments in non-consolidated joint ventures (see Note 14)	$	101	$	100
Asbestos-related recoveries (see Note 24) (1)	32		40
Unamortized revolver debt issuance costs (see Note 17)	8		7
Capitalized software costs, net (2)	27		29
Non-current deferred income tax assets (see Note 23)	229		413
Assets for uncertain tax positions (see Note 23)	48		35
Prepaid pension costs (see Note 22)	135		123
Other	16		13
Other assets	$	596	$	760

(1) Includes reserves for Rockwell insurance policies in dispute.

(2) 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.