Consolidated Balance Sheets (Unaudited) $ in Millions, ¥ in Billions	Jun. 30, 2018 USD ($)	Sep. 30, 2017 USD ($)
Current Assets
Cash and cash items	$ 2,986.5	$ 3,273.6
Short-term investments	7.3	404.0
Trade receivables, net	1,227.6	1,174.0
Inventories	322.1	335.4
Contracts in progress, less progress billings	93.9	84.8
Prepaid expenses	104.1	191.4
Other receivables and current assets	314.0	403.3
Current assets of discontinued operations	0.0	10.2
Total Current Assets	5,055.5	5,876.7
Investment in net assets of and advances to equity affiliates	1,259.3	1,286.9
Plant and equipment, at cost	21,387.5	19,547.8
Less: accumulated depreciation	11,485.5	11,107.6
Plant and equipment, net	9,902.0	8,440.2
Goodwill, net	794.1	721.5
Intangible assets, net	449.0	368.3
Noncurrent capital lease receivables	1,058.2	1,131.8
Other noncurrent assets	687.9	641.8
Total Noncurrent Assets	14,150.5	12,590.5
Total Assets	19,206.0	18,467.2
Current Liabilities
Payables and accrued liabilities	1,968.4	1,814.3
Accrued income taxes	46.0	98.6
Short-term borrowings	90.4	144.0
Current portion of long-term debt	5.0	416.4
Current liabilities of discontinued operations	0.0	15.7
Total Current Liabilities	2,109.8	2,489.0
Long-term debt	3,377.1	3,402.4
Long-term debt – related party	398.7	0.0
Other noncurrent liabilities	1,831.8	1,611.9
Deferred income taxes	678.6	778.4
Total Noncurrent Liabilities	6,286.2	5,792.7
Total Liabilities	8,396.0	8,281.7
Commitments and Contingencies - See Note 14
Air Products Shareholders’ Equity
Common stock (par value $1 per share; issued 2018 and 2017 - 249,455,584 shares)	249.4	249.4
Capital in excess of par value	1,020.0	1,001.1
Retained earnings	13,200.2	12,846.6
Accumulated other comprehensive loss	(1,877.8)	(1,847.4)
Treasury stock, at cost (2018 - 30,183,088 shares; 2017 - 31,109,510 shares)	(2,105.8)	(2,163.5)
Total Air Products Shareholders’ Equity	10,486.0	10,086.2
Noncontrolling Interests	324.0	99.3
Total Equity	10,810.0	10,185.5
Total Liabilities and Equity	$ 19,206.0	$ 18,467.2

Sum of the carrying values as of the balance sheet date of obligations incurred through that date and due within one year (or the operating cycle, if longer), including liabilities incurred (and for which invoices have typically been received) and payable to vendors for goods and services received, taxes, interest, rent and utilities, accrued salaries and bonuses, payroll taxes and fringe benefits.

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- Definition

Amount due from customers or clients, within one year of the balance sheet date (or the normal operating cycle, whichever is longer), for goods or services (including trade receivables) that have been delivered or sold in the normal course of business, reduced to the estimated net realizable fair value by an allowance established by the entity of the amount it deems uncertain of collection.