XML 134 R112.htm IDEA: XBRL DOCUMENT v3.5.0.2
Retirement Plans Accumulated Benefit Obligations and Reconciliations of Changes in Projected Benefit Obligation, Changes in Plan Assets and Funded Status (Details) - USD ($)
$ in Millions
 12 Months Ended
Sep. 30, 2016
Sep. 30, 2015
Sep. 30, 2014
U.S. Pension Plans      
Retirement Plans [Line Items]      
Accumulated Benefit Obligation $ 4,118 $ 2,985  
Change in Projected Benefit Obligation      
Projected benefit obligation at beginning of year 3,022 2,875  
Service cost 16 31 $ 70
Interest cost 104 122 138
Plan participant contributions 0 0  
Divestitures 0 0  
Actuarial (gain) loss 355 203  
Estimated subsidy received 0 0  
Curtailment 0 0  
Other (1) 0  
Currency translation adjustment 0 0  
Projected benefit obligation at end of year 4,169 3,022 2,875
Change in Plan Assets      
Fair value of plan assets at beginning of year 2,606 2,504  
Actual return on plan assets 267 (4)  
Divestitures 0 0  
Employer and employee contributions 16 315  
Benefits paid (124) (201)  
Settlement payments (177) (8)  
Other 0 0  
Currency translation adjustment 0 0  
Fair value of plan assets at end of year 3,293 2,606 2,504
Funded status (876) (416)  
Amounts recognized in the statement of financial position consist of:      
Prepaid benefit cost 22 17  
Accrued benefit liability (898) (433)  
Net amount recognized $ (876) $ (416)  
Weighted Average Assumptions      
Discount rate [1] 3.70% 4.40%  
Rate of compensation increase 3.20% 3.25%  
Postretirement Benefits      
Retirement Plans [Line Items]      
Accumulated Benefit Obligation $ 0 $ 0  
Change in Projected Benefit Obligation      
Projected benefit obligation at beginning of year 211 224  
Service cost 2 3 5
Interest cost 6 9 12
Plan participant contributions 6 6  
Divestitures 0 0  
Actuarial (gain) loss 5 0  
Estimated subsidy received 1 1  
Curtailment 0 0  
Other 1 (4)  
Currency translation adjustment 0 (4)  
Projected benefit obligation at end of year 242 211 224
Change in Plan Assets      
Fair value of plan assets at beginning of year 194 219  
Actual return on plan assets 17 (9)  
Divestitures 0 0  
Employer and employee contributions 7 8  
Benefits paid (22) (24)  
Settlement payments 0 0  
Other 0 0  
Currency translation adjustment 0 0  
Fair value of plan assets at end of year 196 194 219
Funded status (46) (17)  
Amounts recognized in the statement of financial position consist of:      
Prepaid benefit cost 53 37  
Accrued benefit liability (99) (54)  
Net amount recognized $ (46) $ (17)  
Weighted Average Assumptions      
Discount rate [1] 3.30% 3.75%  
Non-U.S. Pension      
Retirement Plans [Line Items]      
Accumulated Benefit Obligation $ 3,359 $ 1,388  
Change in Projected Benefit Obligation      
Projected benefit obligation at beginning of year 1,447 1,572  
Service cost 30 32 38
Interest cost 44 57 71
Plan participant contributions 1 1  
Divestitures 0 (18)  
Actuarial (gain) loss 295 7  
Estimated subsidy received 0 0  
Curtailment 0 5  
Other (1) 43  
Currency translation adjustment (92) (159)  
Projected benefit obligation at end of year 3,522 1,447 1,572
Change in Plan Assets      
Fair value of plan assets at beginning of year 1,177 1,201  
Actual return on plan assets 113 48  
Divestitures 0 (10)  
Employer and employee contributions 121 81  
Benefits paid (59) (55)  
Settlement payments (57) (10)  
Other 0 39  
Currency translation adjustment (88) (117)  
Fair value of plan assets at end of year 2,536 1,177 $ 1,201
Funded status (986) (270)  
Amounts recognized in the statement of financial position consist of:      
Prepaid benefit cost 32 30  
Accrued benefit liability (1,018) (300)  
Net amount recognized $ (986) $ (270)  
Weighted Average Assumptions      
Discount rate [1] 1.90% 3.15%  
Rate of compensation increase 2.75% 3.00%  
Other noncurrent assets | U.S. Pension Plans      
Change in Projected Benefit Obligation      
Benefits and settlements paid $ 301 $ 209  
Other noncurrent assets | Postretirement Benefits      
Change in Projected Benefit Obligation      
Benefits and settlements paid 22 24  
Other noncurrent assets | Non-U.S. Pension      
Change in Projected Benefit Obligation      
Benefits and settlements paid 116 65  
Fair Value, Inputs, Level 1 [Member] | U.S. Pension Plans      
Change in Plan Assets      
Fair value of plan assets at beginning of year 2,114    
Fair value of plan assets at end of year 2,268 2,114  
Fair Value, Inputs, Level 1 [Member] | Postretirement Benefits      
Change in Plan Assets      
Fair value of plan assets at beginning of year 194    
Fair value of plan assets at end of year 196 194  
Fair Value, Inputs, Level 1 [Member] | Non-U.S. Pension      
Change in Plan Assets      
Fair value of plan assets at beginning of year 804    
Fair value of plan assets at end of year 1,269 804  
Fair Value, Inputs, Level 2 [Member] | U.S. Pension Plans      
Change in Plan Assets      
Fair value of plan assets at beginning of year 169    
Fair value of plan assets at end of year 679 169  
Fair Value, Inputs, Level 2 [Member] | Postretirement Benefits      
Change in Plan Assets      
Fair value of plan assets at beginning of year 0    
Fair value of plan assets at end of year 0 0  
Fair Value, Inputs, Level 2 [Member] | Non-U.S. Pension      
Change in Plan Assets      
Fair value of plan assets at beginning of year 322    
Fair value of plan assets at end of year 1,215 322  
Hedge Funds | Non-U.S. Pension      
Change in Plan Assets      
Fair value of plan assets at beginning of year 172    
Fair value of plan assets at end of year 169 172  
Hedge Funds | Fair Value, Inputs, Level 1 [Member] | Non-U.S. Pension      
Change in Plan Assets      
Fair value of plan assets at beginning of year 0    
Fair value of plan assets at end of year 0 0  
Hedge Funds | Fair Value, Inputs, Level 2 [Member] | Non-U.S. Pension      
Change in Plan Assets      
Fair value of plan assets at beginning of year 172    
Fair value of plan assets at end of year 169 172  
Cash | U.S. Pension Plans      
Change in Plan Assets      
Fair value of plan assets at beginning of year 75    
Fair value of plan assets at end of year 38 75  
Cash | Postretirement Benefits      
Change in Plan Assets      
Fair value of plan assets at beginning of year 10    
Fair value of plan assets at end of year 7 10  
Cash | Non-U.S. Pension      
Change in Plan Assets      
Fair value of plan assets at beginning of year 98    
Fair value of plan assets at end of year 90 98  
Cash | Fair Value, Inputs, Level 1 [Member] | U.S. Pension Plans      
Change in Plan Assets      
Fair value of plan assets at beginning of year 75    
Fair value of plan assets at end of year 38 75  
Cash | Fair Value, Inputs, Level 1 [Member] | Postretirement Benefits      
Change in Plan Assets      
Fair value of plan assets at beginning of year 10    
Fair value of plan assets at end of year 7 10  
Cash | Fair Value, Inputs, Level 1 [Member] | Non-U.S. Pension      
Change in Plan Assets      
Fair value of plan assets at beginning of year 98    
Fair value of plan assets at end of year 90 98  
Cash | Fair Value, Inputs, Level 2 [Member] | U.S. Pension Plans      
Change in Plan Assets      
Fair value of plan assets at beginning of year 0    
Fair value of plan assets at end of year 0 0  
Cash | Fair Value, Inputs, Level 2 [Member] | Postretirement Benefits      
Change in Plan Assets      
Fair value of plan assets at beginning of year 0    
Fair value of plan assets at end of year 0 0  
Cash | Fair Value, Inputs, Level 2 [Member] | Non-U.S. Pension      
Change in Plan Assets      
Fair value of plan assets at beginning of year 0    
Fair value of plan assets at end of year 0 0  
Real Estate | U.S. Pension Plans      
Change in Plan Assets      
Fair value of plan assets at beginning of year 323    
Fair value of plan assets at end of year 346 323  
Real Estate | Postretirement Benefits      
Change in Plan Assets      
Fair value of plan assets at beginning of year 11    
Fair value of plan assets at end of year 13 11  
Real Estate | Non-U.S. Pension      
Change in Plan Assets      
Fair value of plan assets at beginning of year 58    
Fair value of plan assets at end of year 63 58  
Real Estate | Fair Value, Inputs, Level 1 [Member] | U.S. Pension Plans      
Change in Plan Assets      
Fair value of plan assets at beginning of year 0    
Fair value of plan assets at end of year 0 0  
Real Estate | Fair Value, Inputs, Level 1 [Member] | Postretirement Benefits      
Change in Plan Assets      
Fair value of plan assets at beginning of year 11    
Fair value of plan assets at end of year 13 11  
Real Estate | Fair Value, Inputs, Level 1 [Member] | Non-U.S. Pension      
Change in Plan Assets      
Fair value of plan assets at beginning of year 7    
Fair value of plan assets at end of year 11 7  
Real Estate | Fair Value, Inputs, Level 2 [Member] | U.S. Pension Plans      
Change in Plan Assets      
Fair value of plan assets at beginning of year 0    
Fair value of plan assets at end of year 0 0  
Real Estate | Fair Value, Inputs, Level 2 [Member] | Postretirement Benefits      
Change in Plan Assets      
Fair value of plan assets at beginning of year 0    
Fair value of plan assets at end of year 0 0  
Real Estate | Fair Value, Inputs, Level 2 [Member] | Non-U.S. Pension      
Change in Plan Assets      
Fair value of plan assets at beginning of year 0    
Fair value of plan assets at end of year 0 0  
Commodities | Postretirement Benefits      
Change in Plan Assets      
Fair value of plan assets at beginning of year 12    
Fair value of plan assets at end of year 12 12  
Commodities | Fair Value, Inputs, Level 1 [Member] | Postretirement Benefits      
Change in Plan Assets      
Fair value of plan assets at beginning of year 12    
Fair value of plan assets at end of year 12 12  
Commodities | Fair Value, Inputs, Level 2 [Member] | Postretirement Benefits      
Change in Plan Assets      
Fair value of plan assets at beginning of year 0    
Fair value of plan assets at end of year 0 0  
Continuing Operations [Member] | Non-U.S. Pension      
Change in Projected Benefit Obligation      
Service cost 30 25  
Interest cost 44 46  
Tyco Merger [Member] | U.S. Pension Plans      
Change in Projected Benefit Obligation      
Acquisitions 974 0  
Change in Plan Assets      
Acquisitions 705 0  
Tyco Merger [Member] | Postretirement Benefits      
Change in Projected Benefit Obligation      
Acquisitions 30 0  
Change in Plan Assets      
Acquisitions 0 0  
Tyco Merger [Member] | Non-U.S. Pension      
Change in Projected Benefit Obligation      
Acquisitions 1,635 0  
Change in Plan Assets      
Acquisitions 1,149 0  
Series of Individually Immaterial Business Acquisitions [Member] | U.S. Pension Plans      
Change in Projected Benefit Obligation      
Acquisitions 0 0  
Change in Plan Assets      
Acquisitions 0 0  
Series of Individually Immaterial Business Acquisitions [Member] | Postretirement Benefits      
Change in Projected Benefit Obligation      
Acquisitions 2 0  
Change in Plan Assets      
Acquisitions 0 0  
Series of Individually Immaterial Business Acquisitions [Member] | Non-U.S. Pension      
Change in Projected Benefit Obligation      
Acquisitions 279 0  
Change in Plan Assets      
Acquisitions $ 180 $ 0  
[1] The Company considers the expected benefit payments on a plan-by-plan basis when setting assumed discount rates. As a result, the Company uses different discount rates for each plan depending on the plan jurisdiction, the demographics of participants and the expected timing of benefit payments. For the U.S. pension and postretirement plans, the Company uses a discount rate provided by an independent third party calculated based on an appropriate mix of high quality bonds. For the non-U.S. pension and postretirement plans, the Company consistently uses the relevant country specific benchmark indices for determining the various discount rates.At September 30, 2015, the Company changed the method used to estimate the service and interest components of net periodic benefit cost for pension and other postretirement benefits for plans that utilize a yield curve approach. This change compared to the previous method results in different service and interest components of net periodic benefit cost (credit). Historically, the Company estimated these service and interest cost components utilizing a single weighted-average discount rate derived from the yield curve used to measure the benefit obligation at the beginning of the period. The Company elected to utilize a full yield curve approach in the estimation of these components by applying the specific spot rates along the yield curve used in the determination of the benefit obligation to the relevant projected cash flows. The Company made this change to provide a more precise measurement of service and interest costs by improving the correlation between projected benefit cash flows to the corresponding spot yield curve rates. This change does not affect the measurement of the total benefit obligations or annual net periodic benefit cost (credit) as the change in the service and interest costs is completely offset in the net actuarial (gain) loss reported. The change in the service and interest costs was not significant. The Company accounted for this change as a change in accounting estimate.