Restructuring (Tables)

12 Months Ended

Sep. 30, 2016

Recorded Restructuring Activities

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

	Years Ended September 30
	2016		2015		2014
	(Dollars in millions)
Cost of sales	$	33	$	10	$	12
Selling and administrative expenses		9		11		17
Research and development expenses		5		—		—
Total	$	47	$	21	$	29

Restructuring Activities and Related Reserves

Details of these restructuring activities and the related reserves for fiscal 2016, 2015, and 2014 were as follows:

	Severance and Employee Benefits			Environmental Remediation			Non-Cash Asset Impairment and Accelerated Depreciation			Asset Sales			Other			Total
	(Dollars in millions)
Reserve at September 30, 2013	$	7		$	2		$	—		$	—		$	1		$	10
Charges		18			1			4			1			5			29
Costs charged against liabilities (assets)		—			—			(4	)		—			—			(4	)
Cash paid		(8	)		(1	)		—			(1	)		(5	)		(15	)
Foreign currency translation adjustment		(1	)		—			—			—			—			(1	)
Reserve at September 30, 2014	$	16		$	2		$	—		$	—		$	1		$	19
Charges		9			—			5			—			7			21
Costs charged against liabilities (assets)		—			—			(5	)		—			—			(5	)
Cash paid		(18	)		—			—			—			(6	)		(24	)
Foreign currency translation adjustment		(2	)		—			—			—			—			(2	)
Reserve at September 30, 2015	$	5		$	2		$	—		$	—		$	2		$	9
Charges		28			—			23			(9	)		5			47
Costs charged against liabilities (assets)		—			—			(23	)		(7	)		—			(30	)
Cash (paid) received		(30	)		—			—			16			(7	)		(21	)
Foreign currency translation adjustment		—			—			—			—			—			—
Reserve at September 30, 2016	$	3		$	2		$	—		$	—		$	—		$	5

2016 Plan [Member]

Restructuring Activities and Related Reserves

Details of the 2016 restructuring activities, including the Merak facility closure, for the year-end September 30, 2016 are shown below:

	Severance and Employee Benefits			Non-Cash Asset Impairment and Accelerated Depreciation			Other			Total
	(Dollars in millions)
Reserve at September 30, 2015	$	—		$	—		$	—		$	—
Charges		28			22			4			54
Costs charged against liabilities (assets)		—			(22	)		—			(22	)
Cash paid		(25	)		—			(4	)		(29	)
Reserve at September 30, 2016	$	3		$	—		$	—		$	3