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Other Financial Information
 3 Months Ended
Dec. 31, 2022
Disclosure Text Block [Abstract]  
Other Financial Information OTHER FINANCIAL INFORMATION

Sept 30, 2022Dec 31, 2022
Inventories
Finished products$417 456 
Raw materials and work in process1,325 1,543 
Total$1,742 1,999 
Property, plant and equipment, net  
Property, plant and equipment, at cost$5,390 5,373 
Less: Accumulated depreciation3,151 3,110 
     Total$2,239 2,263 
Goodwill by business segment
Final Control$2,605 2,659 
Measurement & Analytical1,112 1,131 
Discrete Automation807 839 
Safety & Productivity364 389 
Intelligent Devices4,888 5,018 
Control Systems & Software732 740 
AspenTech8,326 8,329 
Software and Control 9,058 9,069 
     Total$13,946 14,087 
Other intangible assets  
Gross carrying amount$9,671 9,767 
Less: Accumulated amortization3,099 3,307 
     Net carrying amount$6,572 6,460 
Other intangible assets include customer relationships, net, of $3,436 and $3,399 and intellectual property, net, of $2,934 and $2,860 as of September 30, 2022 and December 31, 2022, respectively.
Three Months Ended December 31,
2021 2022 
Depreciation and amortization expense include the following:
Depreciation expense$84 74 
Amortization of intangibles (includes $14 and $49 reported in Cost of Sales, respectively)
71 167 
Amortization of capitalized software23 19 
Total $178 260 
Amortization of intangibles included $99 related to the Heritage AspenTech acquisition for the three months ended December 31, 2022.
Sept 30, 2022Dec 31, 2022
Other assets include the following:
Pension assets$865 912 
Unbilled receivables (contract assets)428 516 
Operating lease right-of-use assets439 434 
Deferred income taxes85 73 
Asbestos-related insurance receivables68 68 
Accrued expenses include the following:
Income taxes$125 1,080 
Customer advances (contract liabilities)751 901 
Employee compensation523 372 
Operating lease liabilities (current)128 131 
Product warranty84 89 
The increase in Income taxes was due to taxes of approximately $660 related to the gain on divestiture of InSinkErator and approximately $275 related to subsidiary restructurings at Climate Technologies. See Note 5.

Other liabilities include the following:  
Deferred income taxes$1,714 1,694 
Pension and postretirement liabilities427 441 
Operating lease liabilities (noncurrent)312 306 
Asbestos litigation205 200 
Debt:
On January 17, 2023, AspenTech paid off the outstanding balance of its existing term loan facility of $264, plus accrued interest, which resulted in the long-term portion being reclassified and reported as short-term borrowings as of December 31, 2022.