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Property, Plant and Equipment
 12 Months Ended
Sep. 30, 2019
Property, Plant and Equipment [Abstract]  
Property, Plant and Equipment PROPERTY, PLANT AND EQUIPMENT
The following table summarizes the various components of property, plant and equipment within the Consolidated Balance Sheets as of September 30:

(In millions)20192018
Land$58  $51  
Buildings (a)
348  292  
Machinery and equipment475  442  
Construction in progress72  62  
Total property, plant and equipment
953  847  
Accumulated depreciation (b)
(455) (427) 
Net property, plant and equipment
$498  $420  
(a)Includes $61 million and $54 million of assets under capitalized and financing leases as of September 30, 2019 and 2018 respectively.
(b)Includes $11 million and $7 million for assets under capitalized and financing leases as of September 30, 2019 and 2018, respectively.

Non-cash accruals included in total property, plant and equipment were $10 million and $13 million during the years ended September 30, 2019 and 2018, respectively.

The following summarizes property, plant and equipment charges included within the Consolidated Statements of Comprehensive Income.

(In millions)201920182017
Depreciation (includes capital and financing leases)$52  $49  $42