Receivables, Loans, Notes Receivable, and Others (Tables)

6 Months Ended

Mar. 31, 2021

Schedule of Accounts, Notes, Loans and Financing Receivable

Accounts receivable, net consisted of the following (in millions):


	March 31, 2021		September 30, 2020
Accounts receivable	$	5,315	$	5,467
Less: Allowance for expected credit losses (1)	(148)		(173)
Accounts receivable, net	$	5,167	$	5,294

(1) Allowance for doubtful accounts as of September 30, 2020, prior to the adoption of ASU 2016-13.

Accounts Receivable, Allowance for Credit Loss

The changes in the allowance for expected credit losses related to accounts receivable for the six month period ended March 31, 2021 were as follows (in millions):


	Six Months Ended March 31, 2021
Balance as of September 30, 2020	$	173
Provision for expected credit losses	3
Write-offs charged against the allowance for expected credit losses	(32)
Other (including impact of adoption of ASU 2016-13)	4
Balance as of March 31, 2021	$	148