In the ordinary course of business, the Company enters into transactions with related parties, such as equity affiliates. Such transactions consist of facility management services, the sale or purchase of goods and other arrangements.

The following table presents net sales to and purchases from related parties for the three and six months ended March 31, 2021 and 2020 (in millions):


	Three Months Ended March 31,				Six Months Ended March 31,
	2021		2020		2021		2020
Net sales to related parties	$	53	$	38	$	97	$	83
Purchases from related parties	37		10		66		22

The following table presents receivables from and payables to related parties in the consolidated statements of financial position (in millions):


	March 31, 2021		September 30, 2020

Receivable from related parties	$	62	$	48
Payable to related parties	19		11