RESTRUCTURING COSTS (Tables)

12 Months Ended

Sep. 30, 2013

Restructuring and Related Activities [Abstract]

Schedule of Changes in Restructuring Reserves

The following table summarizes changes in restructuring reserves (in millions):



	Employee Termination Benefits			Asset Impairment			Plant Shutdown & Other			Total
Balance at September 30, 2010	$	11		$	—		$	—		$	11
Activity during the period:
Charges to continuing operations	19			2			1			22
Charges to discontinued operations, net of reversals of $1⁽¹⁾	7			—			2			9
Asset write-offs	—			(2		)	—			(2		)
Cash payments – continuing operations	(12		)	—			(1		)	(13		)
Cash payments – discontinued operations	(6		)	—			(2		)	(8		)
Balance at September 30, 2011	19			—			—			19
Activity during the period:
Charges to continuing operations	18			19			2			39
Charges to discontinued operations ⁽¹⁾	—			—			1			1
Asset write-offs	—			(19		)	—			(19		)
Cash payments – continuing operations	(20		)	—			(2		)	(22		)
Cash payments – discontinued operations	(2		)	—			(1		)	(3		)
Balance at September 30, 2012	15			—			—			15
Activity during the period:
Charges to continuing operations	21			1			4			26
Asset write-offs	—			(1		)	—			(1		)
Cash payments – continuing operations	(22		)	—			(4		)	(26		)
Other	(2		)	—			—			(2		)
Total restructuring reserves, end of year	12			—			—			12
Less: non-current restructuring reserves	(3		)	—			—			(3		)
Restructuring reserves – current, at September 30, 2013	$	9		$	—		$	—		$	9

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(1)	Charges to discontinued operations are included in discontinued operations in the consolidated statement of operations.

Schedule of Restructuring Expense Recognized By Segment

Restructuring costs included in the company’s business segment results during fiscal years 2013, 2012 and 2011 are as follows (in millions):



	Commercial Truck & Industrial		Aftermarket & Trailer		Total⁽¹⁾
Fiscal year 2013:
Variable labor reductions	$	5	$	—	5
Remanufacturing consolidation	—		3		3
Segment reorganization and Asia Pacific realignment	10		3		13
M2016 footprint actions	2		—		2
Total restructuring costs	$	17	$	6	$	23
Fiscal year 2012:
Performance Plus actions	$	24	$	—	$	24
Fiscal Year 2012 European action	7		—		7
Variable labor reductions	5		—		5
Other	—		2		2
Total restructuring costs	$	36	$	2	$	38
Fiscal year 2011:
Performance Plus actions	16		—		16
Total restructuring costs	$	16	$	—	$	16

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(1)	Total segment restructuring costs do not include those recorded at the company's corporate locations. These costs were $3 million , $1 million and $6 million in fiscal years 2013 , 2012 and 2011, respectively, primarily related to employee termination benefits.

- Definition

Tabular disclosure of restructuring and related costs by type of restructuring including the description of the restructuring costs, such as the expected cost; the costs incurred during the period; the cumulative costs incurred as of the balance sheet date; the income statement caption within which the restructuring charges recognized for the period are included; and changes to an entity's restructuring reserve that occurred during the period associated with the exit from or disposal of business activities or restructurings for each major type of cost.

+ References+ Details