REPORTABLE SEGMENT INFORMATION (Policies)

12 Months Ended

Sep. 30, 2016

Segment Reporting [Abstract]

Segment Reporting, Policy [Policy Text Block]

Ashland determines its reportable segments based on how operations are managed internally for the products and services sold to customers, including how the results are reviewed by the chief operating decision maker, which includes determining resource allocation methodologies used for reportable segments. Operating income is the primary measure reviewed by the chief operating decision maker in assessing each reportable segment’s financial performance.