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Other Financial Information
 6 Months Ended
Mar. 31, 2023
Disclosure Text Block [Abstract]  
Other Financial Information OTHER FINANCIAL INFORMATION

Sept 30, 2022Mar 31, 2023
Inventories
Finished products$417 473 
Raw materials and work in process1,325 1,561 
Total$1,742 2,034 
Property, plant and equipment, net  
Property, plant and equipment, at cost$5,390 5,445 
Less: Accumulated depreciation3,151 3,182 
     Total$2,239 2,263 
Goodwill by business segment
Final Control$2,605 2,676 
Measurement & Analytical1,112 1,190 
Discrete Automation807 843 
Safety & Productivity364 391 
Intelligent Devices4,888 5,100 
Control Systems & Software732 670 
AspenTech8,326 8,327 
Software and Control 9,058 8,997 
     Total$13,946 14,097 
Other intangible assets  
Gross carrying amount$9,671 9,800 
Less: Accumulated amortization3,099 3,501 
     Net carrying amount$6,572 6,299 
Other intangible assets include customer relationships, net, of $3,436 and $3,329 and intellectual property, net, of $2,934 and $2,770 as of September 30, 2022 and March 31, 2023, respectively.
Three Months Ended March 31,Six Months Ended March 31,
2022 2023 2022 2023 
Depreciation and amortization expense include the following:
Depreciation expense$79 72 163 146 
Amortization of intangibles (includes $14, $49, $28 and $98 reported in Cost of Sales, respectively)
71 168 142 335 
Amortization of capitalized software21 23 44 42 
Total $171 263 349 523 
Amortization of intangibles included $99 and $198, related to the Heritage AspenTech acquisition for the three and six months ended March 31, 2023, respectively.
Sept 30, 2022Mar 31, 2023
Other assets include the following:
Pension assets$865 933 
Unbilled receivables (contract assets)428 471 
Operating lease right-of-use assets439 436 
Deferred income taxes85 83 
Asbestos-related insurance receivables68 67 
Accrued expenses include the following:
Customer advances (contract liabilities)$751 940 
Employee compensation523 445 
Income taxes125 390 
Operating lease liabilities (current)128 132 
Product warranty84 91 
The increase in Income taxes was due to remaining income taxes payable of approximately $330 related to the gain on the InSinkErator divestiture and subsidiary restructurings at Climate Technologies, which are expected to be paid by the end of fiscal 2023. See Note 5.

Other liabilities include the following:  
Deferred income taxes$1,714 1,585 
Pension and postretirement liabilities427 440 
Operating lease liabilities (noncurrent)312 305 
Asbestos litigation205 194