CONDENSED CONSOLIDATED BALANCE SHEET - USD ($) $ in Millions		Dec. 31, 2017	Sep. 30, 2017
CURRENT ASSETS:
Cash and cash equivalents	[1]	$ 116	$ 88
Receivables trade and other, net	[1]	456	789
Inventories	[1]	427	378
Other current assets		43	43
TOTAL CURRENT ASSETS		1,042	1,298
NET PROPERTY	[1]	464	474
GOODWILL	[1]	414	414
OTHER ASSETS	[1]	525	596
TOTAL ASSETS		2,445	2,782
CURRENT LIABILITIES:
Short-term debt		63	288
Accounts and notes payable	[1]	592	622
Other current liabilities		238	272
TOTAL CURRENT LIABILITIES		893	1,182
LONG-TERM DEBT		751	750
RETIREMENT BENEFITS		298	314
OTHER LIABILITIES		238	239
TOTAL LIABILITIES		2,180	2,485
COMMITMENTS AND CONTINGENCIES (See Note 21)
MEZZANINE EQUITY:
Convertible debt with cash settlement		2	2
EQUITY:
Common stock (December 31, 2017 and September 30, 2017, 102.0 and 101.4 shares issued and 89.2 and 88.6 shares outstanding, respectively)		102	101
Additional paid-in capital		770	765
Retained earnings		47	83
Treasury stock, at cost (at both December 31, 2017 and September 30, 2017, 12.8 shares)		(136)	(136)
Accumulated other comprehensive loss		(550)	(545)
Total equity attributable to Meritor, Inc.		233	268
Noncontrolling interests	[1]	30	27
TOTAL EQUITY		263	295
TOTAL LIABILITIES, MEZZANINE EQUITY AND EQUITY (DEFICIT)		2,445	2,782
ASSETS, LIABILITIES, AND EQUITY HELD-FOR-SALE
Cash and cash equivalents		3	1
Receivables, trade and other, net		14	13
Inventories		2	2
Net property		3	3
Goodwill		1	1
Other assets		1	1
Accounts and notes payable		15	12
Noncontrolling interests		$ 2	$ 2

[1] As of December 31, 2017, Assets and liabilities held for sale were: (i) $3 million Cash and cash equivalents; (ii) $14 million Receivables, trade and other, net; (iii) $2 million Inventories; (iv) $3 million Net property; (v) $1 million Goodwill; (vi) $1 million Other assets; (vii) $15 million Accounts and notes payable; and (viii) $2 million Noncontrolling interests. As of September 30, 2017, Assets and liabilities held for sale were: (i) $1 million Cash and cash equivalents; (ii) $13 million Receivables, trade and other, net; (iii) $2 million Inventories; (iv) $3 million Net property; (v) $1 million Goodwill; (vi) $1 million Other assets; (vii) $12 million Accounts and notes payable; and (viii) $2 million Noncontrolling interests.