Business Segment Information (Tables)

9 Months Ended

Jun. 30, 2021

Segment information is summarized as follows (in millions):


	Commercial Truck		Aftermarket & Industrial		Eliminations		Total
Three Months Ended June 30, 2021
External Sales	$	764	$	252	$	—	$	1,016
Intersegment Sales	36		6		(42)		—
Total Sales	$	800	$	258	$	(42)	$	1,016
Three Months Ended June 30, 2020
External Sales	$	315	$	199	$	—	$	514
Intersegment Sales	21		4		(25)		—
Total Sales	$	336	$	203	$	(25)	$	514


	Commercial Truck		Aftermarket & Industrial		Eliminations		Total
Nine Months Ended June 30, 2021
External Sales	$	2,166	$	722	$	—	$	2,888
Intersegment Sales	102		17		(119)		—
Total Sales	$	2,268	$	739	$	(119)	$	2,888
Nine Months Ended June 30, 2020
External Sales	$	1,544	$	742	$	—	$	2,286
Intersegment Sales	86		13		(99)		—
Total Sales	$	1,630	$	755	$	(99)	$	2,286

Schedule of Segment Income Attributable to Parent


	Three Months Ended June 30,				Nine Months Ended June 30,
	2021		2020		2021		2020
Segment adjusted EBITDA:
Commercial Truck	$	69	$	(23)	$	205	$	92
Aftermarket & Industrial	36		31		105		116
Segment adjusted EBITDA	105		8		310		208
Unallocated legacy and corporate income (expense), net (1)	2		(1)		10		4

Interest expense, net	(20)		(17)		(65)		(47)
Benefit (provision) for income taxes	(14)		13		(43)		(73)
Depreciation and amortization	(26)		(24)		(78)		(74)
Noncontrolling interests	(3)		(2)		(7)		(5)
Loss on sale of receivables	(1)		(1)		(3)		(3)

Restructuring	(1)		(12)		(9)		(27)
Brazil VAT Credit (2)	—		—		22		—
Transaction costs	—		—		—		(5)
Income from WABCO distribution termination	—		—		—		265


Income (loss) from continuing operations attributable to Meritor, Inc.	$	42	$	(36)	$	137	$	243

(1) Unallocated legacy and corporate income (expense), net represents items that are not directly related to the company's business segments. These items primarily include asbestos-related charges and settlements, pension and retiree medical costs associated with sold businesses, and other legacy costs for environmental and product liability.

(2) Amount relates to the one-time recognition of a value added tax credit in Brazil.

Schedule of Segment Assets


	June 30, 2021		September 30, 2020
Segment Assets:
Commercial Truck	$	2,006	$	1,666
Aftermarket & Industrial	676		658
Total segment assets	2,682		2,324
Corporate (1)	561		714
Less: Accounts receivable sold under off-balance sheet factoring programs (2)	(198)		(154)
Total assets	$	3,045	$	2,884

(1) Corporate assets consist primarily of cash, deferred income taxes and prepaid pension costs.

(2) At June 30, 2021 and September 30, 2020, segment assets include $198 million and $154 million, respectively, of accounts receivable sold under off-balance sheet accounts receivable factoring programs (see Note 7). These sold receivables are included in segment assets as the CODM reviews segment assets inclusive of these balances.