DISCONTINUED OPERATIONS (Tables)

12 Months Ended

Sep. 30, 2013

Discontinued Operations and Disposal Groups [Abstract]

Results of the discontinued operations are summarized as follows (in millions):



	Year Ended September 30,
	2013			2012			2011
Sales	$	—		$	2		$	368
Operating income, net	$	—		$	—		$	11
Net gain (loss) on sales of businesses	—			(1		)	19
Charge for contingency and indemnity obligation (see Note 22)	—			(10		)	(4		)
Restructuring costs	—			(1		)	(9		)
Environmental remediation charges (see Note 22)	(5		)	(3		)	(4		)
Other	(1		)	(6		)	(12		)
Income (loss) before income taxes	(6		)	(21		)	1
Benefit (provision) for income taxes	4			3			(3		)
Loss from discontinued operations attributable to Meritor, Inc.	$	(2	)	$	(18	)	$	(2	)

- Definition

Tabular disclosure of disposal groups, which may include the gain (loss) recognized in the income statement and the income statement caption that includes that gain (loss), amounts of revenues and pretax profit or loss reported in discontinued operations, the classification and carrying value of the assets and liabilities comprising the disposal group, and the segment in which the disposal group was reported. Also may include the amount of adjustments to amounts previously reported in discontinued operations such as resolution of contingencies arising from the disposal transaction or the operations of the component prior to disposal.

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