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Restructuring Costs
6 Months Ended
Mar. 31, 2018
Restructuring and Related Activities [Abstract]  
Restructuring Costs
Restructuring Costs
Restructuring reserves, primarily related to unpaid employee termination benefits, were $5 million at March 31, 2018 and $6 million at September 30, 2017. The changes in restructuring reserves for the six months ended March 31, 2018 and 2017 are as follows (in millions):
 
Employee
Termination
Benefits
 
Plant
Shutdown
& Other
 
Total
Beginning balance at September 30, 2017
$
5

 
$
1

 
$
6

Activity during the period:
 
 
 
 

Charges to continuing operations
3

 

 
3

Cash payments – continuing operations
(3
)
 
(1
)
 
(4
)
Total restructuring reserves at March 31, 2018
5

 

 
5

Less: non-current restructuring reserves
(2
)
 

 
(2
)
Restructuring reserves – current, at March 31, 2018
$
3

 
$

 
$
3

 
 
 
 
 
 
Balance at September 30, 2016
$
15

 
$
1

 
$
16

Activity during the period:
 
 
 
 
 
Charges to continuing operations
4

 

 
4

Cash payments – continuing operations
(7
)
 

 
(7
)
Other
(1
)
 

 
(1
)
Total restructuring reserves at March 31, 2017
11

 
1

 
12

Less: non-current restructuring reserves
(1
)
 

 
(1
)
Restructuring reserves – current, at March 31, 2017
$
10

 
$
1

 
$
11



Restructuring Costs: During the first six months of fiscal year 2018, the company recorded restructuring costs of $3 million primarily associated with labor reduction programs in the Commercial Truck & Trailer segment and Aftermarket & Industrial segments. During the first six months of fiscal year 2017, the company recorded restructuring costs of $4 million primarily associated with a labor reduction program in the Commercial Truck & Trailer and Aftermarket & Industrial segments.