Restructuring (Tables)

3 Months Ended

Dec. 31, 2015

Recorded Restructuring Activities

Cabot’s restructuring activities were recorded in the Consolidated Statements of Operations as follows:

	Three Months Ended
	December31,
	2015		2014
	(Dollars in millions)
Cost of sales	$	37	$	2
Selling and administrative expenses		6		5
Research and technical expenses		5		—
Total	$	48	$	7

Restructuring Activities and Related Reserves

Details of all restructuring activities and the related reserves during the three months ended December 31, 2015 are as follows:

	Severance and Employee Benefits			Environmental Remediation		Asset Sales			Asset Impairment and Accelerated Depreciation			Other			Total
	(Dollars in millions)
Reserve at September 30, 2015	$	5		$	2	$	—		$	—		$	2		$	9
Charges (credit)		25			—		(2	)		23			2			48
Costs charged against assets / liabilities		—			—		(5	)		(23	)		—			(28	)
Cash (paid) received		(11	)		—		7			—			(3	)		(7	)
Reserve at December 31, 2015	$	19		$	2	$	—		$	—		$	1		$	22

2016 Plan [Member]

Restructuring Activities and Related Reserves

Details of the 2016 restructuring activities, including the Merak facility closure, during the three months ended December 31, 2015 are as follows:

	Severance and Employee Benefits			Asset Impairment and Accelerated Depreciation			Other			Total
	(Dollars in millions)
Reserve at September 30, 2015	$	—		$	—		$	—		$	—
Charges		25			22			1			48
Costs charged against assets / liabilities		1			(22	)		—			(21	)
Cash paid		(10	)		—			(1	)		(11	)
Reserve at December 31, 2015	$	16		$	—		$	—		$	16