OTHER ASSETS (Tables)

12 Months Ended

Sep. 30, 2019

Other Assets, Noncurrent [Abstract]

Schedule of Other Assets

Other assets are summarized as follows (in millions):

	September 30,
	2019		2018
Investments in non-consolidated joint ventures (see Note 15)	$	110	$	102
Asbestos-related recoveries (see Note 25)	55		76
Unamortized revolver debt issuance costs	7		7
Capitalized software costs, net (1)	20		26
Deferred income tax assets (see Note 24)	122		140
Assets for uncertain tax positions (see Note 24)	55		53
Prepaid pension costs (see Note 23)	149		152
Intangible assets (2)	50		18
Other	38		22
Other assets	$	606	$	596

(1) 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.

(2) Primarily relates to customer relationships. As of September 30, 2019, the gross carrying value was $56 million and the accumulated amortization was $6 million. As of September 30, 2018, the gross carrying value was $22 million and the accumulated amortization was $4 million. The weighted average amortization periods for customer relationships is approximately 15 years.