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Schedule II
12 Months Ended
Sep. 30, 2016
Valuation and Qualifying Accounts [Abstract]  
Schedule of Valuation and Qualifying Accounts Disclosure [Text Block]
AIR PRODUCTS AND CHEMICALS, INC. AND SUBSIDIARIES
SCHEDULE II–VALUATION AND QUALIFYING ACCOUNTS
For the Years Ended 30 September 2016, 2015, and 2014
 
Balance at
Beginning
of Period

Additions
Charged to
Expense

Additions
Charged to
Other Accounts

Other
Changes(A)

Balance
at End of
Period

Year Ended 30 September 2016
 
 
 
 
 
Allowance for doubtful accounts

$48


$9


$13


($15
)

$55

Allowance for deferred tax assets(B)
112

1

52


165

Year Ended 30 September 2015
 
 
 
 
 
Allowance for doubtful accounts

$58


$8


$18


($36
)

$48

Allowance for deferred tax assets
106


9

(3
)
112

Year Ended 30 September 2014
 
 
 
 
 
Allowance for doubtful accounts

$88


$8


$8


($46
)

$58

Allowance for deferred tax assets(C)
47

58

1


106


(A) 
Primarily includes write-offs of uncollectible trade receivables. Other Changes also includes the impact of foreign currency translation adjustments.
(B) 
The increase in the valuation allowance was primarily due to the loss recorded on the exit from the Energy-from-Waste business. These costs were recorded in discontinued operations. See Note 4, Discontinued Operations, for additional information.
(C) 
The increase in the valuation allowance was primarily due to the capital loss generated from the tax election related to a non-U.S. subsidiary.