Consolidated Balance Sheets - USD ($) $ in Millions		Sep. 30, 2017	Sep. 30, 2016
Current Assets
Cash and cash items		$ 3,273.6	$ 1,293.2
Short-term investments		404.0	0.0
Trade receivables, net		1,174.0	1,146.2
Inventories		335.4	255.0
Contracts in progress, less progress billings		84.8	64.6
Prepaid expenses		191.4	93.9
Other receivables and current assets		403.3	538.2
Current assets of discontinued operations		10.2	926.2
Total Current Assets		5,876.7	4,317.3
Investment in net assets of and advances to equity affiliates		1,286.9	1,283.6
Plant and equipment, net	[1]	8,440.2	8,259.7
Goodwill, net		721.5	845.1
Intangible assets, net		368.3	387.9
Noncurrent capital lease receivables		1,131.8	1,221.7
Other noncurrent assets		641.8	671.0
Noncurrent assets of discontinued operations		0.0	1,042.3
Total Noncurrent Assets		12,590.5	13,711.3
Total Assets		18,467.2	18,028.6
Current Liabilities
Payables and accrued liabilities		1,814.3	1,652.2
Accrued income taxes		98.6	117.9
Short-term borrowings		144.0	935.8
Current portion of long-term debt		416.4	365.4
Current liabilities of discontinued operations		15.7	211.8
Total Current Liabilities		2,489.0	3,283.1
Long-term debt		3,402.4	3,909.7
Other noncurrent liabilities		1,611.9	1,816.5
Deferred income taxes		778.4	710.4
Noncurrent liabilities of discontinued operations		0.0	1,095.5
Total Noncurrent Liabilities		5,792.7	7,532.1
Total Liabilities		8,281.7	10,815.2
Commitments and Contingencies – See Note 17
Air Products Shareholders’ Equity
Common stock (par value $1 per share; issued 2017 and 2016 - 249,455,584 shares)		249.4	249.4
Capital in excess of par value		1,001.1	970.0
Retained earnings		12,846.6	10,475.5
Accumulated other comprehensive loss		(1,847.4)	(2,388.3)
Treasury stock, at cost (2017 - 31,109,510 shares; 2016 - 32,104,759 shares)		(2,163.5)	(2,227.0)
Total Air Products Shareholders' Equity		10,086.2	7,079.6
Noncontrolling Interests		99.3	133.8
Total Equity		10,185.5	7,213.4
Total Liabilities and Equity		$ 18,467.2	$ 18,028.6

[1] Long-lived assets include plant and equipment, net.