Property, Plant and Equipment

12 Months Ended

Sep. 30, 2013

Property Plant And Equipment [Abstract]

6. Property, Plant and Equipment

Property, plant and equipment consist of the following:


	Successor September 30, 2013			Successor September 30, 2012
	(in millions)
Land	$	16		$	9
Buildings and improvements		81			47
Furniture and fixtures		13			12
Computer hardware and software		155			134
Construction in progress		14			1
Machinery and equipment		9			9

		288			212
Less accumulated depreciation		(108	)		(60	)

	$	180		$	152

- Definition

The entire disclosure for long-lived, physical assets used in the normal conduct of business and not intended for resale. Includes, but is not limited to, accounting policies and methodology, roll forwards, depreciation, depletion and amortization expense, including composite depreciation, accumulated depreciation, depletion and amortization expense, useful lives and method used, income statement disclosures, assets held for sale and public utility disclosures.

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