Restructuring (Tables)

6 Months Ended

Mar. 31, 2012


	Three Months Ended March 31				Six Months Ended March 31
	2012		2011		2012		2011
	(Dollars in millions)
Cost of sales	$	9	$	7	$	11	$	10
Selling and administrative expenses		—		—		1		1

Total	$	9	$	7	$	12	$	11

Restructuring Activities And Related Reserves

	Severance and Employee Benefits				Environmental Remediation				Asset Impairment and Accelerated Depreciation				Asset Sales				Other				Total
		(Dollars in millions)
Reserve at December 31, 2011		$	8			$	—			$	—			$	—			$	2			$	10
Charges			2				3				3				—				1				9
Costs charged against assets/liabilities			(1	)			—				(3	)			(1	)			—				(5	)
Proceeds from sale			—				—				—				1				—				1
Cash paid			(2	)			(1	)			—				—				(1	)			(4	)

Reserve at March 31, 2012		$	7			$	2			$	—			$	—			$	2			$	11


	Severance and Employee Benefits			Environmental Remediation			Asset Impairment and Accelerated Depreciation			Asset Sales			Other			Total
	(Dollars in millions)
Reserve at September 30, 2011	$	9		$	—		$	—		$	—		$	2		$	11
Charges		2			3			5			—			2			12
Costs charged against assets/liabilities		(1	)		—			(5	)		(1	)		—			(7	)
Proceeds from sale		—			—			—			1			—			1
Cash paid		(3	)		(1	)		—			—			(2	)		(6	)

Reserve at March 31, 2012	$	7		$	2		$	—		$	—		$	2		$	11

- 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.

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- Definition

Tabular disclosure of 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. This element may also include a description of any reversal and other adjustment made during the period to the amount of an accrued liability for restructuring activities. This element may be used to encapsulate the roll forward presentations of an entity's restructuring reserve by type of cost and in total, and explanation of changes that occurred in the period.

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