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RESTRUCTURING COSTS
 12 Months Ended
Sep. 30, 2019
Restructuring and Related Activities [Abstract]  
RESTRUCTURING COSTS RESTRUCTURING COSTS
 
At September 30, 2019 and 2018, $8 million and $4 million, respectively, of restructuring reserves primarily related to unpaid employee termination benefits remained in the Consolidated Balance Sheet.

The following table summarizes changes in restructuring reserves (in millions):

 
Employee
Termination
Benefits
 
Plant
Shutdown
& Other
 
Total
Balance at September 30, 2016
$
15

 
$
1

 
$
16

Activity during the period:
 
 
 
 
 
Charges to continuing operations
5

 
1

 
6

Cash payments – continuing operations
(14
)
 
(1
)
 
(15
)
Other
(1
)
 
—

 
(1
)
Balance at September 30, 2017
5

 
1

 
6

Activity during the period:
 

 
 

 
 

Charges to continuing operations
6

 
—

 
6

Cash payments – continuing operations
(7
)
 
(1
)
 
(8
)
Balance at September 30, 2018
4

 
—

 
4

Activity during the period:
 
 
 
 
 
Charges to continuing operations
8

 
—

 
8

Cash payments – continuing operations
(5
)
 
—

 
(5
)
Other
1

 
—

 
1

Total restructuring reserves, end of year
8


—

 
8

Less: non-current restructuring reserves
—

 
—

 
—

Restructuring reserves – current, at September 30, 2019
$
8

 
$
—

 
$
8


 
 
Restructuring costs attributable to the company’s business segments during fiscal years 2019, 2018 and 2017 are as follows (in millions):

 
Commercial
Truck
 
Aftermarket, Industrial and Trailer
 
Corporate
 
Total
Fiscal year 2019:
 
 
 
 
 
 
 
Global Restructuring Program
$
4

 
$
3

 
$
—

 
$
7

AxleTech
—

 
3

 
—

 
3

Other
(1
)
 
(1
)
 
—

 
(2
)
Total restructuring costs
$
3

 
$
5

 
$
—

 
$
8

Fiscal year 2018 (1):
 

 
 
 
 
 
 

Segment Realignment Program
—

 
3

 
—

 
3

Other
1

 
1

 
1

 
3

Total restructuring costs
$
1

 
$
4

 
$
1

 
$
6

Fiscal year 2017 (1):
 
 
 
 
 
 
 
Aftermarket actions
—

 
4

 
—

 
4

Other
2

 
—

 
—

 
2

Total restructuring costs
$
2

 
$
4

 
$
—

 
$
6


(1) 
Fiscal years 2018 and 2017 have been recast to reflect reportable segment changes.
Global Restructuring Programs: On September 27, 2019, the company approved and began executing a restructuring plan to reduce salaried and hourly headcount globally. This restructuring plan is intended to reduce labor costs in response to an anticipated decline in most global truck and trailer market volumes. With this restructuring plan, the company expects to incur
approximately $20 million in employee severance costs in the aggregate across both of its reportable segments. During the fourth quarter of fiscal year 2019, the company incurred $4 million in restructuring costs in the Commercial Truck segment and $3 million in the Aftermarket, Industrial and Trailer segment. Restructuring actions associated with this plan are expected to be substantially complete by the end of the first quarter of fiscal year 2020.

AxleTech: On July 29, 2019, shortly after acquiring AxleTech, the company approved a restructuring plan related to the integration of the business. This restructuring plan is intended to realize certain targeted synergies, primarily from the elimination of cost overlap. With this restructuring plan, the company expects to incur $11 million of total costs in the Aftermarket, Industrial and Trailer segment with approximately $7 million related to employee severance charges and approximately $4 million related to asset impairment. During the fourth quarter of fiscal year 2019, the company recorded $3 million of severance related restructuring costs in the Aftermarket, Industrial and Trailer segment. Restructuring associated with severance actions is expected to be substantially completed during fiscal year 2020.
Segment Realignment Program: On March 12, 2018, the company announced a realignment of operations to further drive long-term strategic objectives while also assigning new responsibilities as part of its commitment to leadership development. As a part of this program, the company approved various labor restructuring actions in the Aftermarket, Industrial and Trailer segment. The company recorded $3 million of restructuring costs during fiscal year 2018, in connection with this program. These actions were substantially complete as of fiscal year 2018.
Other Restructuring Actions: During fiscal year 2018, the company recorded restructuring costs of $3 million primarily associated with labor reduction programs in the Commercial Truck segment and Aftermarket, Industrial and Trailer segment.
Fiscals 2017 & 2016 Aftermarket Actions: During the third quarter of fiscal year 2016, the company approved various restructuring plans in the North American and European Aftermarket businesses. The company recorded $5 million of restructuring costs during the third quarter of fiscal year 2016 and $4 million of restructuring costs during fiscal year 2017. Restructuring actions associated with these plans were substantially complete as of September 30, 2017.