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Goodwill
 3 Months Ended
Dec. 31, 2019
Goodwill and Intangible Assets Disclosure [Abstract]  
Goodwill Goodwill
In accordance with ASC Topic 350-20, "Intangibles—Goodwill and Other," goodwill is reviewed for impairment annually during the fourth quarter of the fiscal year or more frequently if certain indicators arise. If business conditions or other factors
cause the operating results and cash flows of a reporting unit to decline, the company may be required to record impairment charges for goodwill at that time.
The company tests goodwill for impairment at a level of reporting referred to as a reporting unit, which is an operating segment or one level below an operating segment (referred to as a component). A component of an operating segment is a reporting unit if the component constitutes a business for which discrete financial information is available and segment management regularly reviews the operating results of that component. When two or more components of an operating segment have similar economic characteristics, the components are aggregated and deemed a single reporting unit. An operating segment is deemed to be a reporting unit if all of its components are similar, if none of its components are a reporting unit, or if the segment comprises only a single component.
A summary of the changes in the carrying value of goodwill by the company’s two reportable segments are presented below (in millions):
 
Commercial Truck
 
Aftermarket, Industrial and Trailer
 
Total
Goodwill
$
261

 
$
232

 
$
493

Accumulated impairment losses
—

 
(15
)
 
(15
)
Beginning Balance at September 30, 2019
261

 
217

 
478

AxleTech measurement period adjustment (see Note 10)
—

 
2

 
2

Foreign currency translation
4

 
2

 
6

Ending Balance at December 31, 2019
$
265

 
$
221

 
$
486