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Significant Accounting Policies (Tables)
6 Months Ended
Mar. 31, 2019
Accounting Policies [Abstract]  
Schedule of Change Retrospectively to Prior Periods Financial Statement Line Items The Company adopted the standard on October 1, 2018 and used a retrospective transition method to reclassify net periodic benefit cost, other than the service component, from Cost of sales, Selling and administrative expenses and Research and technical expenses to Other income (expense) in the Consolidated Statements of Operations for the prior periods presented. In accordance with the standard, the Company utilized prior period footnote disclosures as a practical expedient to apply these retrospective presentations, which is shown in the table below:

 

Consolidated Statements of Operations

Three Months Ended March 31

 

 

Six Months Ended March 31

 

 

2018

 

 

2018

 

 

As Originally Reported

 

 

Effect of Change

 

 

As Adjusted

 

 

As Originally Reported

 

 

Effect of Change

 

 

As Adjusted

 

 

(In millions, except per share amounts)

 

Cost of sales

$

628

 

 

$

2

 

 

$

630

 

 

$

1,170

 

 

$

4

 

 

$

1,174

 

Gross profit

$

190

 

 

$

(2

)

 

$

188

 

 

$

368

 

 

$

(4

)

 

$

364

 

Selling and administrative expenses

$

78

 

 

$

1

 

 

$

79

 

 

$

147

 

 

$

2

 

 

$

149

 

Research and technical expenses

$

16

 

 

$

 

 

$

16

 

 

$

31

 

 

$

 

 

$

31

 

Income (loss) from operations

$

(158

)

 

$

(3

)

 

$

(161

)

 

$

(64

)

 

$

(6

)

 

$

(70

)

Other income (expense)

$

(2

)

 

$

3

 

 

$

1

 

 

$

6

 

 

$

6

 

 

$

12