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RETIREMENT MEDICAL PLANS (Tables)
 12 Months Ended
Sep. 30, 2017
Defined Benefit Plan, Postretirement Medical Plan with Prescription Drug Benefits [Abstract]  
Schedule Of Retiree Medical Liability Expense Assumptions
The following are the assumptions used in the measurement of the APBO and retiree medical expense:
 
 
2017
 
2016
 
2015
Discount rate
3.32
%
 
3.45
%
 
4.20
%
Health care cost trend rate
6.52
%
 
7.10
%
 
7.00
%
Ultimate health care trend rate
4.65
%
 
4.75
%
 
5.00
%
Year ultimate rate is reached
2024

 
2024

 
2022
Retiree Medical Liability Components As of Balance Sheet Date
The APBO as of the September 30, 2017 and 2016 measurement dates are summarized as follows (in millions):
 
 
2017
 
2016
Retirees
$
104

 
$
444

Employees eligible to retire
—

 
1

     Total
$
104

 
$
445
Rollforward Of Retiree Medical Liability
The following reconciles the change in APBO and the amounts included in the consolidated balance sheet for years ended September 30, 2017 and 2016, respectively (in millions):
 
 
2017
 
2016
APBO — beginning of year
$
445

 
$
436

Interest cost
14

 
18

Actuarial loss (gain)
(8
)
 
27

Plan amendment
(315
)
 
—

Benefit payments (1)
(32
)
 
(36
)
APBO — end of year
104

 
445

Other (2)
—

 
2

Retiree medical liability
$
104

 
$
447


(1) 
Net of subsidies and rebates available under Employer Group Waiver Plan (EGWP).
(2) 
A $2 million reserve for retiree medical liabilities was recorded at September 30, 2016 as the company's best estimate for retroactive benefits related to the previously mentioned injunction. No reserve was required at September 30, 2017 following the dissolution of the injunction.
Schedule Of Retiree Medical Liability Current and Long Term Components
The retiree medical liability is included in the consolidated balance sheet as follows (in millions):
 
 
September 30,
 
2017
 
2016
Current — included in compensation and benefits
$
18

 
$
33

Long-term — included in retirement benefits
86

 
414

Retiree medical liability
$
104

 
$
447
Amount Of Retiree Medical Obligations Recorded In Accumulated Other Comprehensive Loss Net Of Tax
The following table summarizes the amounts included in Accumulated Other Comprehensive Loss net of tax related to retiree medical liabilities as of September 30, 2017 and 2016 and changes recognized in Other Comprehensive Income (Loss) net of tax for the years ended September 30, 2017 and 2016.
 
 
Net Actuarial
Loss
 
Prior
Service
Cost
(Benefit)
 
Total
Balance at September 30, 2016
$
107

 
$
(11
)
 
$
96

Net actuarial gain for the year
(8
)
 
—

 
(8
)
Recognized prior service costs due to plan amendment

—

 
(315
)
 
(315
)
Amortization for the year
(15
)
 
5

 
(10
)
       Deferred tax impact
8

 
118

 
126

Balance at September 30, 2017
$
92

 
$
(203
)
 
$
(111
)
 
 
 
 
 
 
Balance at September 30, 2015
$
101

 
$
(12
)
 
$
89

Net actuarial loss for the year
27

 
—

 
27

Amortization for the year
(13
)
 
1

 
(12
)
Deferred tax impact
(8
)
 
—

 
(8
)
Balance at September 30, 2016
$
107

 
$
(11
)
 
$
96
Components Of Retiree Medical Expense
The components of retiree medical expense for years ended September 30 are as follows (in millions):

 
2017
 
2016
 
2015
Service cost
$
—

 
$
—

 
$
—

Interest cost
14

 
18

 
19

Amortization of:
 
 
 
 
 
Prior service benefit
(5
)
 
(1
)
 
(1
)
Actuarial losses
15

 
13

 
22

Retiree medical expense
$
24

 
$
30

 
$
40
Retiree Medical Plan Effect Of One Percentage Point Change In Assumed Health Care Cost Trend Rates
A one-percentage point change in the assumed health care cost trend rate for all years to, and including, the ultimate rate would have the following effects (in millions):
 
 
2017
 
2016
Effect on total service and interest cost
 
 
 
1% Increase
$
—

 
$
1

1% Decrease
—

 
(1
)
Effect on APBO
 
 
 
1% Increase
5

 
40

1% Decrease
(4
)
 
(35
)
Retiree Medical Plan Estimated Future Benefit Payments
The company expects future benefit payments as follows (in millions):
 
 
Gross
Benefit
Payments
 
Gross
Receipts (1)
Fiscal 2018
$
20

 
$
1

Fiscal 2019
15

 
—

Fiscal 2020
14

 
—

Fiscal 2021
14

 
—

Fiscal 2022
13

 
—

Fiscal 2023 – 2027
31

 
1


(1) 
Consists of subsidies and rebates available under EGWP.