Accounts Payable, Accrued Liabilities And Other Liabilities

12 Months Ended

Sep. 30, 2011

Accounts Payable, Accrued Liabilities And Other Liabilities

Accounts Payable, Accrued Liabilities And Other Liabilities

Note H. Accounts Payable, Accrued Liabilities and Other Liabilities

Accounts payable and accrued liabilities included in current liabilities consist of the following:

	September 30
	2011		2010
	(Dollars in millions)
Accounts payable	$	330	$	292
Accrued employee compensation		44		58
Accrued severance and restructuring		11		21
Other accrued liabilities		76		60
Total	$	461	$	431

Other long-term liabilities consist of the following:

	September 30
	2011		2010
	(Dollars in millions)
Employee benefit plan liabilities	$	161	$	160
Non-current tax liabilities		50		63
Financial instrument liabilities		39		39
Other accrued liabilities		49		56
Total	$	299	$	318