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RETIREMENT MEDICAL PLANS (Tables)
 12 Months Ended
Sep. 30, 2019
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 accumulated postretirement benefit obligation ("APBO") and retiree medical expense:
 
 
2019
 
2018
 
2017
Discount rate
2.98
%
 
4.05
%
 
3.32
%
Health care cost trend rate
6.36
%
 
6.18
%
 
6.52
%
Ultimate health care trend rate
4.69
%
 
4.63
%
 
4.65
%
Year ultimate rate is reached
2028

 
2024

 
2024
Retiree Medical Liability Components As of Balance Sheet Date
The APBO as of the September 30, 2019 and 2018 measurement dates are summarized as follows (in millions):
 
 
2019
 
2018
Retirees
$
67

 
$
86

Employees eligible to retire
—

 
—

     Total
$
67

 
$
86
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, 2019 and 2018, respectively (in millions):
 
 
2019
 
2018
APBO — beginning of year
$
86

 
$
104

Interest cost
3

 
3

Actuarial (gain) loss
4

 
(5
)
Plan amendment
(15
)
 
—

Foreign currency rate changes
—

 
(1
)
Benefit payments (1)
(11
)
 
(15
)
APBO — end of year
67

 
86

Retiree medical liability
$
67

 
$
86


(1) 
Net of subsidies and rebates available under Employer Group Waiver Plan ("EGWP").
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,
 
2019
 
2018
Current — included in compensation and benefits
$
11

 
$
13

Long-term — included in retirement benefits
56

 
73

Retiree medical liability
$
67

 
$
86
Amount Of Retiree Medical Obligations Recorded In Accumulated Other Comprehensive Loss Net Of Tax
The following table summarizes the amounts included in AOCL net of tax related to retiree medical liabilities as of September 30, 2019 and 2018 and changes recognized in Other Comprehensive Income (Loss) net of tax for the years ended September 30, 2019 and 2018.
 
 
Net Actuarial
Loss
 
Prior
Service
Cost
(Benefit)
 
Total
Balance at September 30, 2018
$
76

 
$
(178
)
 
$
(102
)
Net actuarial loss for the year
4

 
—

 
4

Recognized prior service costs due to plan amendment

—

 
(15
)
 
(15
)
Amortization for the year
(15
)
 
35

 
20

       Deferred tax impact
5

 
(7
)
 
(2
)
Balance at September 30, 2019
$
70

 
$
(165
)
 
$
(95
)
 
 
 
 
 
 
Balance at September 30, 2017
$
92

 
$
(203
)
 
$
(111
)
Net actuarial gain for the year
(5
)
 
—

 
(5
)
Amortization for the year
(17
)
 
35

 
18

Deferred tax impact
6

 
(10
)
 
(4
)
Balance at September 30, 2018
$
76

 
$
(178
)
 
$
(102
)
Components Of Retiree Medical Expense
The components of retiree medical expense for the years ended September 30 are as follows (in millions):

 
2019
 
2018
 
2017
Service cost
$
—

 
$
—

 
$
—

Interest cost
3

 
3

 
14

Amortization of:
 
 
 
 
 
Prior service benefit
(35
)
 
(35
)
 
(5
)
Actuarial losses
15

 
17

 
15

Retiree medical (income) expense
$
(17
)
 
$
(15
)
 
$
24
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):
 
 
2019
 
2018
Effect on total service and interest cost
 
 
 
1% Increase
$
—

 
$
—

1% Decrease
—

 
—

Effect on APBO
 
 
 
1% Increase
5

 
4

1% Decrease
(4
)
 
(4
)
Retiree Medical Plan Estimated Future Benefit Payments The company expects future benefit payments as follows (in millions):
 
 
Gross
Benefit
Payments
 
Gross
Receipts (1)
Fiscal 2020
$
11

 
$
—

Fiscal 2021
9

 
—

Fiscal 2022
8

 
—

Fiscal 2023
6

 
—

Fiscal 2024
5

 
—

Fiscal 2025 – 2029
14

 
1


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