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LITIGATION, CLAIMS AND CONTINGENCIES (Tables)
6 Months Ended
Mar. 31, 2017
Loss Contingencies [Line Items]  
Reconciliation of Changes in the Environmental Contingencies and Asset Retirement Obligations Reserve
The following table provides a reconciliation of the changes in the environmental remediation reserves during the six months ended March 31, 2017 and 2016.
 
Six months ended
 
March 31
(In millions)
2017

 
2016

Reserve - beginning of period
$
177

 
$
186

Disbursements
(15
)
 
(24
)
Revised obligation estimates and accretion
5

 
14

Reserve - end of period
$
167

 
$
176

Components of Environmental Remediation Expense
Components of environmental remediation expense included within the selling, general and administrative expense caption of the Statements of Consolidated Comprehensive Income are presented in the following table for the three and six months ended March 31, 2017 and 2016.
 
Three months ended
 
Six months ended
 
March 31
 
March 31
(In millions)
2017

 
2016

 
2017

 
2016

Environmental expense
$
1

 
$
9

 
$
5

 
$
13

Accretion (a)

 
1

 

 
1

Legal expense
4

 
3

 
5

 
5

Total expense
5

 
13

 
10

 
19

 
 
 
 
 
 
 
 
Insurance receivable (a)

 
(1
)
 

 
(1
)
Total expense, net of receivable activity (b)
$
5

 
$
12

 
$
10

 
$
18

 
 
 
 
 
 
 
 

(a)
Activity of $0 denotes value less than $1 million.
Ashland [Member]  
Loss Contingencies [Line Items]  
Summary of Asbestos Claims Activity
A summary of Ashland asbestos claims activity, excluding Hercules claims, follows.
 
Six months ended
 
 
 
 
 
 
 
March 31
 
  Years ended September 30
(In thousands)
2017

 
2016

 
2016

 
2015

 
2014

Open claims - beginning of period
57

 
60

 
60

 
65

 
65

New claims filed
1

 
1

 
2

 
2

 
2

Claims settled

 

 

 

 
(1
)
Claims dismissed
(2
)
 
(3
)
 
(5
)
 
(7
)
 
(1
)
Open claims - end of period
56

 
58

 
57

 
60

 
65

Progression of Activity in the Asbestos Reserve Accounts
A progression of activity in the asbestos reserve is presented in the following table.
 
Six months ended
 
 
 
 
 
 
 
March 31
 
  Years ended September 30
(In millions)
2017

 
2016

 
2016

 
2015

 
2014

Asbestos reserve - beginning of period
$
415

 
$
409

 
$
409

 
$
438

 
$
463

Reserve adjustment

 

 
37

 

 
4

Amounts paid
(18
)
 
(17
)
 
(31
)
 
(29
)
 
(29
)
Asbestos reserve - end of period
$
397

 
$
392

 
$
415

 
$
409

 
$
438

Progression of Insurance Receivable
A progression of activity in the Ashland insurance receivable is presented in the following table.
 
Six months ended
 
 
 
 
 
 
 
March 31
 
Years ended September 30
(In millions)
2017

 
2016

 
2016

 
2015

 
2014

Insurance receivable - beginning of period
$
151

 
$
150

 
$
150

 
$
402

 
$
408

Receivable adjustment

 

 
16

 
(3
)
 
22

Insurance settlement
(5
)
 
(4
)
 
(4
)
 
(227
)
 

Amounts collected
(2
)
 
(7
)
 
(11
)
 
(22
)
 
(28
)
Insurance receivable - end of period
$
144

 
$
139

 
$
151

 
$
150

 
$
402

Hercules [Member]  
Loss Contingencies [Line Items]  
Summary of Asbestos Claims Activity
A summary of Hercules’ asbestos claims activity follows.
 
Six months ended
 
 
 
 
 
 
 
March 31
 
  Years ended September 30
(In thousands)
2017

 
2016

 
2016

 
2015

 
2014

Open claims - beginning of period
15

 
20

 
20

 
21

 
21

New claims filed
1

 
1

 
1

 
1

 
1

Claims dismissed
(3
)
 
(1
)
 
(6
)
 
(2
)
 
(1
)
Open claims - end of period
13

 
20

 
15

 
20

 
21

Progression of Activity in the Asbestos Reserve Accounts
A progression of activity in the asbestos reserve is presented in the following table.
 
Six months ended
 
 
 
 
 
 
 
March 31
 
Years ended September 30
(In millions)
2017

 
2016

 
2016

 
2015

 
2014

Asbestos reserve - beginning of period
$
321

 
$
311

 
$
311

 
$
329

 
$
342

Reserve adjustment

 

 
25

 
4

 
10

Amounts paid
(5
)
 
(8
)
 
(15
)
 
(22
)
 
(23
)
Asbestos reserve - end of period
$
316

 
$
303

 
$
321

 
$
311

 
$
329

Progression of Insurance Receivable
A progression of activity in the Hercules insurance receivable is presented in the following table.
 
Six months ended
 
 
 
 
 
 
 
March 31
 
Years ended September 30
(In millions)
2017

 
2016

 
2016

 
2015

 
2014

Insurance receivable - beginning of period
$
63

 
$
56

 
$
56

 
$
77

 
$
75

Receivable adjustment

 

 
7

 
1

 
3

Insurance settlement

 

 

 
(22
)
 

Amounts collected

 

 

 

 
(1
)
Insurance receivable - end of period
$
63

 
$
56

 
$
63

 
$
56

 
$
77