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Supplemental Information
6 Months Ended
Mar. 31, 2023
Disclosure Text Block Supplement [Abstract]  
Supplemental Information SUPPLEMENTAL INFORMATION
Related Party Transactions
We have related party sales to some of our equity affiliates and joint venture partners as well as other income primarily from fees charged for use of Air Products' patents and technology. Sales to and other income from related parties totaled approximately $105 and $185 for the three and six months ended 31 March 2023, respectively, and approximately $60 and $125 for the three and six months ended 31 March 2022, respectively. Sales agreements with related parties include terms that are consistent with those that we believe would have been negotiated at an arm’s length with an independent party. As of 31 March 2023 and 30 September 2022, our consolidated balance sheets included related party trade receivables of approximately $170 and $55, respectively.
Refer to Note 11, Debt, for information concerning debt owed to related parties.
Changes in Estimates
Changes in estimates on projects accounted for under the cost incurred input method are recognized as a cumulative adjustment for the inception-to-date effect of such change. We recorded changes to project cost estimates that unfavorably impacted operating income by approximately $35 and $60 for the three and six months ended 31 March 2023. The impact of changes in estimates for the first half of fiscal year 2022 was not material.
Lessee Accounting
During the six months ended 31 March 2023, we recorded noncash right-of-use asset additions of approximately $79, primarily for operating leases that had not yet commenced as of 30 September 2022.