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Net Property

9 Months Ended

Jun. 30, 2013

Property, Plant and Equipment [Abstract]

Net property is summarized as follows (in millions):



	June 30, 2013			September 30, 2012
Property at cost:
Land and land improvements	$	35		$	39
Buildings	224			253
Machinery and equipment	899			909
Company-owned tooling	151			156
Construction in progress	37			65
Total	1,346			1,422
Less accumulated depreciation	(962		)	(1,005		)
Net property	$	384		$	417

- Definition

The entire disclosure for long-lived, physical assets that are used in the normal conduct of business to produce goods and services and not intended for resale. Examples include land, buildings, machinery and equipment, and other types of furniture and equipment including, but not limited to, office equipment, furniture and fixtures, and computer equipment and software. This disclosure may include property plant and equipment accounting policies and methodology, a schedule of property, plant and equipment gross, additions, deletions, transfers and other changes, depreciation, depletion and amortization expense, net, accumulated depreciation, depletion and amortization expense and useful lives, income statement disclosures, assets held for sale and public utility disclosures.

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