Accounts Payable, Accrued Liabilities and Other Liabilities

12 Months Ended

Sep. 30, 2012

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
	2012		2011
	(Dollars in millions)
Accounts payable	$	425	$	330
Accrued employee compensation		46		44
Accrued severance and restructuring		5		11
Other accrued liabilities		130		76
Total	$	606	$	461

Other long-term liabilities consist of the following:

	September 30
	2012		2011
	(Dollars in millions)
Employee benefit plan liabilities	$	190	$	161
Non-current tax liabilities		53		50
Financial instrument liabilities		26		39
Other accrued liabilities		45		49
Total	$	314	$	299