Document_And_Entity_Informatio
Document And Entity Information (USD $) | 12 Months Ended | ||
Sep. 30, 2014 | Nov. 26, 2014 | Mar. 31, 2014 | |
Document And Entity Information [Abstract] | ' | ' | ' |
Document Type | '10-K | ' | ' |
Amendment Flag | 'false | ' | ' |
Document Period End Date | 30-Sep-14 | ' | ' |
Document Fiscal Period Focus | 'FY | ' | ' |
Document Fiscal Year Focus | '2014 | ' | ' |
Entity Central Index Key | '0001116521 | ' | ' |
Entity Registrant Name | 'AVAYA INC | ' | ' |
Current Fiscal Year End Date | '--09-30 | ' | ' |
Entity Filer Category | 'Non-accelerated Filer | ' | ' |
Entity Common Stock, Shares Outstanding | ' | 100 | ' |
Entity Well-known Seasoned Issuer | 'No | ' | ' |
Entity Public Float | ' | ' | $0 |
Entity Current Reporting Status | 'No | ' | ' |
Entity Voluntary Filers | 'Yes | ' | ' |
Consolidated_Statements_Of_Ope
Consolidated Statements Of Operations (USD $) | 12 Months Ended | |||
In Millions, unless otherwise specified | Sep. 30, 2014 | Sep. 30, 2013 | Sep. 30, 2012 | |
REVENUE | ' | ' | ' | |
Products | $2,196 | $2,337 | $2,672 | |
Services | 2,175 | 2,241 | 2,347 | |
TOTAL REVENUES | 4,371 | [1] | 4,578 | 5,019 |
COSTS | ' | ' | ' | |
Costs (exclusive of amortization of acquired technology intangible assets) | 854 | 963 | 1,145 | |
Amortization of acquired technology intangible assets | 56 | 63 | 192 | |
Services | 962 | 1,022 | 1,134 | |
TOTAL COST OF REVENUE | 1,872 | 2,048 | 2,471 | |
GROSS PROFIT | 2,499 | 2,530 | 2,548 | |
OPERATING EXPENSES | ' | ' | ' | |
Selling, general and administrative | 1,531 | 1,511 | 1,617 | |
Research and development | 379 | 445 | 464 | |
Amortization of acquired intangible assets | 227 | 228 | 227 | |
Restructuring and impairment charges, net | 165 | 200 | 147 | |
Acquisition-related costs | 0 | 1 | 4 | |
TOTAL OPERATING EXPENSES | 2,302 | 2,385 | 2,459 | |
OPERATING INCOME | 197 | 145 | 89 | |
Interest expense | -459 | -467 | -431 | |
Loss on extinguishment of debt | -5 | -6 | 0 | |
Other income (expense), net | 25 | -14 | -20 | |
LOSS FROM CONTINUING OPERATIONS BEFORE INCOME TAXES | -242 | -342 | -362 | |
(Provision for) benefit from income taxes of continuing operations | -51 | 35 | 4 | |
LOSS FROM CONTINUING OPERATIONS | -293 | -307 | -358 | |
Income (loss) from discontinued operations, net of income taxes | 62 | -57 | 14 | |
NET LOSS | ($231) | ($364) | ($344) | |
[1] | Revenue is attributed to geographic areas based on the location of customers. |
Consolidated_Statements_of_Com
Consolidated Statements of Comprehensive Loss Statement (USD $) | 12 Months Ended | ||
In Millions, unless otherwise specified | Sep. 30, 2014 | Sep. 30, 2013 | Sep. 30, 2012 |
Net Income (Loss), Including Portion Attributable to Noncontrolling Interest | ($231) | ($364) | ($344) |
Pension, postretirement and postemployment benefit-related items, net of tax of $0, $121 and $54 for the years ended September 30, 2014, 2013 and 2012, respectively | -201 | 160 | 2 |
Cumulative translation adjustment, net of tax benefit of $0, $4 and $0 for the years ended September 30, 2014, 2013 and 2012, respectively | 7 | -43 | 37 |
Change in interest rate swaps, net of tax effect of $(7) and $7 for the years ended September 30, 2013 and 2012, respectively | 0 | 20 | 11 |
Income tax benefit reclassified into earnings upon the expiration of certain interest rate swaps | 0 | -17 | 0 |
Other comprehensive income | -194 | 120 | 52 |
Comprehensive loss | -425 | -244 | -292 |
Accumulated Other Comprehensive Income (Loss) | ' | ' | ' |
Unrealized loss on investments reclassified into earnings, net of tax of $1 for the year ended September 30, 2012 | 0 | 0 | 1 |
Unrealized loss on investments, net of tax of $0 for the year ended September 30, 2012 | 0 | 0 | 1 |
Other comprehensive income | ($194) | $120 | $52 |
Consolidated_Statements_of_Com1
Consolidated Statements of Comprehensive Loss (Parenthetical) (USD $) | 12 Months Ended | ||
In Millions, unless otherwise specified | Sep. 30, 2014 | Sep. 30, 2013 | Sep. 30, 2012 |
Statement of Comprehensive Income [Abstract] | ' | ' | ' |
Other Comprehensive (Income) Loss, Pension and Other Postretirement Benefit Plans, Tax, Portion Attributable to Parent | $0 | $121 | $54 |
Other Comprehensive Income (Loss), Foreign Currency Translation Adjustment, Tax, Portion Attributable to Parent | 0 | -4 | 0 |
Other Comprehensive Income (Loss), Unrealized Gain (Loss) on Derivatives During Period Before Tax Adjustment, Tax | ' | -7 | 7 |
Other Comprehensive Income (Loss), Reclassification Adjustment from AOCI for Sale of Securities, Tax | ' | ' | 1 |
Other Comprehensive Income (Loss), Unrealized Holding Gain (Loss) on Securities Arising During Period, Tax | ' | ' | $0 |
Consolidated_Balance_Sheets
Consolidated Balance Sheets (USD $) | Sep. 30, 2014 | Sep. 30, 2013 |
In Millions, unless otherwise specified | ||
Current assets: | ' | ' |
Cash and cash equivalents | $322 | $288 |
Accounts receivable, net | 745 | 702 |
Inventory | 197 | 245 |
Deferred income taxes, net | 24 | 52 |
Other current assets | 224 | 241 |
Assets of discontinued operations | 0 | 59 |
TOTAL CURRENT ASSETS | 1,512 | 1,587 |
Property, plant and equipment, net | 281 | 334 |
Deferred income taxes, net | 52 | 34 |
Acquired intangible assets, net | 1,224 | 1,497 |
Goodwill | 4,047 | 4,048 |
Other assets | 141 | 172 |
TOTAL ASSETS | 7,257 | 7,672 |
Current liabilities: | ' | ' |
Debt maturing within one year | 32 | 35 |
Accounts payable | 416 | 401 |
Payroll and benefit obligations | 228 | 251 |
Deferred revenue | 668 | 671 |
Business restructuring reserve, current portion | 86 | 92 |
Other current liabilities | 254 | 256 |
Liabilities of discontinued operations | 0 | 19 |
TOTAL CURRENT LIABILITIES | 1,684 | 1,725 |
Long-term debt | 5,991 | 6,051 |
Pension obligations | 1,535 | 1,510 |
Other postretirement obligations | 273 | 290 |
Deferred income taxes, net | 249 | 237 |
Business restructuring reserve, non-current portion | 119 | 78 |
Other liabilities | 475 | 450 |
TOTAL NON-CURRENT LIABILITIES | 8,642 | 8,616 |
Commitments and contingencies | ' | ' |
STOCKHOLDER'S DEFICIENCY | ' | ' |
Common stock, par value $.01 per share; 100 shares authorized, issued and outstanding | 0 | 0 |
Additional paid-in capital | 2,962 | 2,937 |
Accumulated deficit | -4,831 | -4,600 |
Accumulated other comprehensive loss | -1,200 | -1,006 |
TOTAL STOCKHOLDER'S DEFICIENCY | -3,069 | -2,669 |
TOTAL LIABILITIES AND STOCKHOLDER'S DEFICIENCY | $7,257 | $7,672 |
Consolidated_Balance_Sheets_Pa
Consolidated Balance Sheets (Parenthetical) (USD $) | Sep. 30, 2014 | Sep. 30, 2013 |
Common stock, par value | $0.01 | $0.01 |
Common stock, shares authorized | 100 | 100 |
Common stock, shares issued | 100 | 100 |
Common stock, shares outstanding | 100 | 100 |
Consolidated_Statements_of_Cha
Consolidated Statements of Changes in Stockholder's Deficiency (USD $) | 3 Months Ended | 12 Months Ended | 12 Months Ended | |||||||||||||||||
In Millions, unless otherwise specified | Sep. 30, 2014 | Dec. 31, 2013 | Sep. 30, 2013 | Dec. 31, 2012 | Sep. 30, 2014 | Sep. 30, 2013 | Sep. 30, 2012 | Sep. 30, 2014 | Sep. 30, 2013 | Sep. 30, 2012 | Sep. 30, 2011 | Sep. 30, 2014 | Sep. 30, 2013 | Sep. 30, 2012 | Sep. 30, 2014 | Sep. 30, 2013 | Sep. 30, 2012 | Sep. 30, 2014 | Sep. 30, 2013 | Sep. 30, 2012 |
Common Stock | Common Stock | Common Stock | Common Stock | Additional Paid-in Capital | Additional Paid-in Capital | Additional Paid-in Capital | Accumulated Deficit | Accumulated Deficit | Accumulated Deficit | Accumulated Other Comprehensive Income (Loss) | Accumulated Other Comprehensive Income (Loss) | Accumulated Other Comprehensive Income (Loss) | ||||||||
Increase (Decrease) in Stockholders' Equity [Roll Forward] | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' |
Beginning Balance | ' | ($2,669) | ' | ($2,436) | ($2,669) | ($2,436) | ($2,378) | $0 | $0 | $0 | $0 | $2,937 | $2,926 | $2,692 | ($4,600) | ($4,236) | ($3,892) | ($1,006) | ($1,126) | ($1,178) |
Capital contributions from Parent | ' | ' | ' | ' | ' | ' | 227 | ' | ' | ' | ' | ' | ' | 227 | ' | ' | ' | ' | ' | ' |
Share-based compensation | ' | ' | ' | ' | 25 | 11 | 7 | ' | ' | ' | ' | 25 | 11 | 7 | ' | ' | ' | ' | ' | ' |
Net loss | -19 | -54 | 23 | -85 | -231 | -364 | -344 | ' | ' | ' | ' | ' | ' | ' | -231 | -364 | -344 | ' | ' | ' |
Other comprehensive income (loss) | ' | ' | ' | ' | -194 | 120 | 52 | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | -194 | 120 | 52 |
Ending Balance | ($3,069) | ' | ($2,669) | ' | ($3,069) | ($2,669) | ($2,436) | $0 | $0 | $0 | $0 | $2,962 | $2,937 | $2,926 | ($4,831) | ($4,600) | ($4,236) | ($1,200) | ($1,006) | ($1,126) |
Consolidated_Statements_Of_Cas
Consolidated Statements Of Cash Flows (USD $) | 12 Months Ended | ||||||||
In Millions, unless otherwise specified | Sep. 30, 2014 | Sep. 30, 2013 | Sep. 30, 2012 | Sep. 30, 2014 | Sep. 30, 2013 | Sep. 30, 2012 | Sep. 30, 2014 | Sep. 30, 2013 | Sep. 30, 2012 |
Unsecured Debt | Unsecured Debt | Unsecured Debt | Payment in Kind (PIK) Note | Payment in Kind (PIK) Note | Payment in Kind (PIK) Note | ||||
Senior Unsecured Cash Pay Notes | Senior Unsecured Cash Pay Notes | Senior Unsecured Cash Pay Notes | |||||||
OPERATING ACTIVITIES: | ' | ' | ' | ' | ' | ' | ' | ' | ' |
Net loss | ($231) | ($364) | ($344) | ' | ' | ' | ' | ' | ' |
Income (loss) from discontinued operations, net of income taxes | 62 | -57 | 14 | ' | ' | ' | ' | ' | ' |
Loss from continuing operations | -293 | -307 | -358 | ' | ' | ' | ' | ' | ' |
Adjustments to reconcile loss from continuing operations to net cash provided by operating activities: | ' | ' | ' | ' | ' | ' | ' | ' | ' |
Depreciation and amortization | 434 | 455 | 565 | ' | ' | ' | ' | ' | ' |
Share-based compensation | 25 | 11 | 8 | ' | ' | ' | ' | ' | ' |
Amortization of debt issuance costs | 14 | 17 | 21 | ' | ' | ' | ' | ' | ' |
Accretion of debt discount | 5 | 4 | 1 | ' | ' | ' | ' | ' | ' |
Non-cash charge for debt issuance costs upon redemption of term loans | 3 | 5 | 0 | ' | ' | ' | ' | ' | ' |
Third-party fees expensed in connection with the debt modification | 2 | 18 | 0 | ' | ' | ' | ' | ' | ' |
Premium on issuance of senior secured term B-5 loans | 0 | 3 | 0 | ' | ' | ' | ' | ' | ' |
Payment of paid-in-kind interest | -9 | 0 | 0 | ' | ' | ' | ' | ' | ' |
Provision for uncollectible receivables | 0 | 1 | 5 | ' | ' | ' | ' | ' | ' |
Deferred income taxes, net | 22 | -101 | -49 | ' | ' | ' | ' | ' | ' |
(Gain) loss on sale of investments and long-lived assets, net | 0 | -1 | 3 | ' | ' | ' | ' | ' | ' |
Write-down of assets held for sale to net realizable value | 0 | 0 | 5 | ' | ' | ' | ' | ' | ' |
Gain on sale of TBU business | -14 | 0 | 0 | ' | ' | ' | ' | ' | ' |
Impairment of long-lived assets | 0 | 1 | 6 | ' | ' | ' | ' | ' | ' |
Pension curtailments | 0 | -9 | 5 | ' | ' | ' | ' | ' | ' |
Unrealized (gain) loss on foreign currency exchange | -15 | -23 | 29 | ' | ' | ' | ' | ' | ' |
Changes in operating assets and liabilities: | ' | ' | ' | ' | ' | ' | ' | ' | ' |
Accounts receivable | -51 | 72 | -9 | ' | ' | ' | ' | ' | ' |
Inventory | 46 | 9 | 27 | ' | ' | ' | ' | ' | ' |
Accounts payable | 19 | -29 | -23 | ' | ' | ' | ' | ' | ' |
Payroll and benefit obligations | -177 | -60 | -108 | ' | ' | ' | ' | ' | ' |
Business restructuring reserve | 42 | 38 | -43 | ' | ' | ' | ' | ' | ' |
Deferred revenue | 24 | 80 | -45 | ' | ' | ' | ' | ' | ' |
Other assets and liabilities | -41 | -53 | -24 | ' | ' | ' | ' | ' | ' |
NET CASH PROVIDED BY CONTINUING OPERATING ACTIVITIES | 36 | 131 | 16 | ' | ' | ' | ' | ' | ' |
NET CASH PROVIDED BY DISCONTINUED OPERATING ACTIVITIES | 4 | 20 | 28 | ' | ' | ' | ' | ' | ' |
NET CASH PROVIDED BY OPERATING ACTIVITIES | 40 | 151 | 44 | ' | ' | ' | ' | ' | ' |
INVESTING ACTIVITIES: | ' | ' | ' | ' | ' | ' | ' | ' | ' |
Capital expenditures | -134 | -110 | -92 | ' | ' | ' | ' | ' | ' |
Capitalized software development costs | -1 | -14 | -35 | ' | ' | ' | ' | ' | ' |
Acquisition of businesses, net of cash acquired | -16 | -2 | -212 | ' | ' | ' | ' | ' | ' |
Proceeds from sale of long-lived assets | 101 | 23 | 3 | ' | ' | ' | ' | ' | ' |
Proceeds from sale of TBU business | 26 | 0 | 0 | ' | ' | ' | ' | ' | ' |
Proceeds from sale of investments | 1 | 1 | 74 | ' | ' | ' | ' | ' | ' |
Purchase of investment | -10 | 0 | 0 | ' | ' | ' | ' | ' | ' |
Restricted cash | 0 | 0 | 1 | ' | ' | ' | ' | ' | ' |
Advance to Parent | 0 | -10 | -8 | ' | ' | ' | ' | ' | ' |
Other investing activities, net | 0 | -1 | -2 | ' | ' | ' | ' | ' | ' |
NET CASH USED FOR CONTINUING INVESTING ACTIVITIES | -33 | -113 | -271 | ' | ' | ' | ' | ' | ' |
NET CASH PROVIDED BY DISCONTINUED INVESTING ACTIVITIES | 101 | 0 | 0 | ' | ' | ' | ' | ' | ' |
NET CASH PROVIDED BY (USED FOR) INVESTING ACTIVITIES | 68 | -113 | -271 | ' | ' | ' | ' | ' | ' |
FINANCING ACTIVITIES: | ' | ' | ' | ' | ' | ' | ' | ' | ' |
Proceeds from 9% senior secured notes | 0 | 290 | 0 | ' | ' | ' | ' | ' | ' |
Repayments of Unsecured Debt | ' | ' | ' | -58 | 0 | 0 | -83 | 0 | 0 |
Repayment of multi-currency revolver | -10 | 0 | 0 | ' | ' | ' | ' | ' | ' |
Debt issuance and third-party debt modification costs | -10 | -49 | 0 | ' | ' | ' | ' | ' | ' |
Repayment of long-term debt | -38 | -38 | -37 | ' | ' | ' | ' | ' | ' |
Capital contribution from Parent | 0 | 0 | 196 | ' | ' | ' | ' | ' | ' |
Borrowings under revolving credit facility | 0 | 0 | 60 | ' | ' | ' | ' | ' | ' |
Repayments of borrowings under revolving credit facility | 0 | 0 | -60 | ' | ' | ' | ' | ' | ' |
Other financing activities, net | 1 | -3 | -2 | ' | ' | ' | ' | ' | ' |
NET CASH (USED FOR) PROVIDED BY FINANCING ACTIVITIES | -60 | -79 | 157 | ' | ' | ' | ' | ' | ' |
Effect of exchange rate changes on cash and cash equivalents | -14 | -8 | 7 | ' | ' | ' | ' | ' | ' |
NET INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS | 34 | -49 | -63 | ' | ' | ' | ' | ' | ' |
Cash and cash equivalents at beginning of year | 288 | 337 | 400 | ' | ' | ' | ' | ' | ' |
Cash and cash equivalents at end of year | $322 | $288 | $337 | ' | ' | ' | ' | ' | ' |
Background_and_Basis_of_Presen
Background and Basis of Presentation | 12 Months Ended |
Sep. 30, 2014 | |
Organization, Consolidation and Presentation of Financial Statements [Abstract] | ' |
Background, Merger and Basis of Presentation | ' |
Background and Basis of Presentation | |
Background | |
Avaya Inc. together with its consolidated subsidiaries (collectively, the “Company” or “Avaya”) is a leading provider of contact center, unified communications and networking products and services. The Company's products and services portfolio spans software, hardware, networking technology and professional services. The Company conducts its business operations in three segments. Two of those segments, Global Communications Solutions and Avaya Networking, make up Avaya's Enterprise Collaboration Solutions product portfolio. The third segment contains Avaya’s services portfolio and is called Avaya Global Services. | |
The Company sells directly through its worldwide sales force and through its global network of channel partners. As of September 30, 2014, Avaya had approximately 10,800 channel partners, including distributors, service providers, dealers, value-added resellers, system integrators and business partners that provide sales and service support. | |
Merger | |
On June 4, 2007, Avaya entered into an Agreement and Plan of Merger (the “Merger Agreement”) with Avaya Holdings Corp. (formerly Sierra Holdings Corp.), a Delaware corporation (“Parent”), and Sierra Merger Corp., a Delaware corporation and wholly owned subsidiary of Parent (“Merger Sub”), pursuant to which Merger Sub was merged with and into the Company, with the Company continuing as the surviving corporation and a wholly owned subsidiary of Parent (the “Merger”). Parent was formed by affiliates of two private equity firms, Silver Lake Partners (“Silver Lake”) and TPG Capital (“TPG”) (collectively, the “Sponsors”), solely for the purpose of entering into the Merger Agreement and consummating the Merger. | |
Acquisition of Enterprise Solutions Business of Nortel Networks Corporation | |
On December 18, 2009, Avaya acquired certain assets and assumed certain liabilities of the enterprise solutions business (“NES”) of Nortel Networks Corporation (“Nortel”) out of bankruptcy court proceedings, for an adjusted purchase price of $933 million. The terms of the acquisition did not include any significant contingent consideration arrangements. | |
Acquisition of RADVISION Ltd. | |
On June 5, 2012, Avaya acquired RADVISION Ltd. (“Radvision”) for $230 million in cash. Radvision is a global provider of videoconferencing and telepresence technologies over internet protocol and wireless networks. These audited Consolidated Financial Statements include the operating results of Radvision since June 5, 2012. | |
Divestiture of IT Professional Services Business | |
On March 31, 2014, the Company completed the sale of its IT Professional Services (“ITPS”) business for a final sales price of $101 million, inclusive of $3 million of working capital adjustments and net of $2 million in costs to sell. See Note 5, “Divestitures - IT Professional Services Business,” for further details. | |
Basis of Presentation | |
As a result of the divestiture of the ITPS business, the results of operations, cash flows, and assets and liabilities of this business have been classified as discontinued operations in all periods presented. |
Summary_of_Significant_Account
Summary of Significant Accounting Policies | 12 Months Ended |
Sep. 30, 2014 | |
Accounting Policies [Abstract] | ' |
Summary of Significant Accounting Policies | ' |
Summary of Significant Accounting Policies | |
Use of Estimates | |
The Consolidated Financial Statements and related disclosures are prepared in conformity with accounting principles generally accepted in the United States of America (“GAAP”). Management is required to make estimates and assumptions that affect the reported amounts of assets and liabilities, the disclosure of contingent assets and liabilities at the date of the financial statements, and revenue and expenses during the periods reported. These estimates include assessing the collectibility of accounts receivable, sales returns and allowances, the use and recoverability of inventory, the realization of deferred tax assets, business restructuring reserves, pension and postretirement benefit costs, the fair value of equity compensation, the fair value of assets and liabilities acquired in business combinations, the recoverability of long-lived assets, and useful lives and impairment of tangible and intangible assets including goodwill, the amount of exposure from potential loss contingencies, and fair value measurements, among others. The markets for the Company’s products are characterized by intense competition, rapid technological development and frequent new product introductions, all of which could affect the future recoverability of the Company’s assets. Estimates and assumptions are reviewed periodically and the effects of revisions are reflected in the Consolidated Financial Statements in the period they are determined to be necessary. Actual results could differ from these estimates. | |
Principles of Consolidation | |
The Consolidated Financial Statements include the accounts of Avaya and its subsidiaries. In the event that the Company is a primary beneficiary of a variable interest entity, the assets, liabilities, and results of operations of the variable interest entity will be included in the Company’s Consolidated Financial Statements. All intercompany transactions and balances have been eliminated in consolidation. Certain prior year amounts have been reclassified to conform to the current presentation. | |
Acquisition Accounting | |
The Company accounts for business combinations using the acquisition method, which requires an allocation of the purchase price of an acquired entity to the assets acquired and liabilities assumed based on their estimated fair values at the date of acquisition. Goodwill represents the excess of the purchase price over the net tangible and intangible assets acquired. | |
Revenue Recognition | |
The Company derives revenue primarily from the sale of products, software, and services for communications systems and applications. The Company’s products are sold directly through its worldwide sales force and indirectly through its global network of distributors, service providers, dealers, value-added resellers, systems integrators and business partners. Services includes (i) supplemental maintenance service, including services provided under contracts to monitor and optimize customers’ communications network performance; (ii) professional services for implementation and integration of converged voice and data networks, network security and unified communications; and (iii) Cloud or managed services. Maintenance contracts have terms that range from one to five years. Contracts for professional services typically have terms that range from four to six weeks for standard products and from six months to one year for customized products. Contracts for Cloud and managed services have terms that range from one to seven years. | |
In accordance with GAAP, revenue is recognized when persuasive evidence of an arrangement exists, delivery has occurred, the fee is fixed or determinable, and collectability is reasonably assured. For arrangements that require acceptance of the product, system, or solution as specified by the customer, revenue is deferred until the acceptance criteria have been met. | |
The Company’s indirect sales to channel partners are generally recognized at the time of shipment if all contractual obligations have been satisfied. The Company accrues a provision for estimated sales returns and other allowances, including promotional marketing programs and other incentives as a reduction of revenue at time of sale. When estimating returns, the Company considers customary inventory levels held by third-party distributors. | |
The Company enters into multiple deliverable arrangements, which may include various combinations of products, software and services. Most product and service deliverables qualify as separate units of accounting and can be sold on a standalone basis. A deliverable constitutes a separate unit of accounting when it has standalone value and, where return rights exist, delivery or performance of the undelivered items is considered probable and substantially within the Company’s control. When the Company sells products with implementation services, they are generally combined as one or more units of accounting, depending on the nature of the services and the customer's acceptance requirements. | |
Most of the Company’s products have both software and non-software components that function together to deliver the products’ essential functionality. For these multiple deliverable arrangements, the Company allocates revenue to the deliverables based on their relative selling prices. To the extent that a deliverable is subject to specific guidance on whether and/or how to allocate the consideration in a multiple element arrangement, that deliverable is accounted for in accordance with such specific guidance. The Company limits the amount of revenue recognition for delivered items to the amount that is not contingent on the future delivery of products or services or meeting other future performance obligations. | |
The Company allocates revenue based on a selling price hierarchy of vendor-specific objective evidence, third-party evidence, and then estimated selling price. Vendor-specific objective evidence is based on the price charged when the deliverable is sold separately. Third-party evidence is based on largely interchangeable competitor products or services in standalone sales to similarly situated customers. As the Company is unable to reliably determine what competitors products’ selling prices are on a standalone basis, the Company is not typically able to determine third-party evidence. Estimated selling price is based on the Company’s best estimates of what the selling prices of deliverables would be if they were sold regularly on a standalone basis. Estimated selling price is established considering multiple factors including, but not limited to, pricing practices in different geographies and through different sales channels, major product and services groups, and customer classifications. | |
Once the Company allocates revenue to each deliverable, the Company recognizes revenue in accordance with its policies when all revenue recognition criteria are met. Product revenue is generally recognized upon delivery and maintenance services revenue is generally recognized ratably over the period during which the services are performed, whereas revenue from managed services is generally recognized based on usage, subject to contractual minimums. However, revenue for professional services arrangements is generally recognized upon completion of performance and revenue for arrangements that require acceptance of the product, system or solution, is recognized when the acceptance criteria have been met. | |
Standalone or subsequent sales of software or software-related items are recognized in accordance with the software revenue recognition guidance. For multiple deliverable arrangements that only include software items, the Company generally uses the residual method to allocate the arrangement consideration. Under the residual method, the amount of consideration allocated to the delivered items equals the total arrangement consideration, less the fair value of the undelivered items. Where vendor-specific objective evidence of fair value for the undelivered items cannot be determined, the Company generally defers revenue until all items are delivered and services have been performed, or until such evidence of fair value can be determined for the undelivered items. | |
Cash and Cash Equivalents | |
Cash and cash equivalents consist of highly liquid investments with original maturities of three months or less when purchased, and are stated at cost, which approximates market value. | |
Concentrations of Risk | |
The Company’s cash and cash equivalents are invested in various investment grade institutional money market accounts and bank term deposits. Deposits held at banks may exceed the amount of insurance provided on such deposits. Generally, these deposits may be redeemed upon demand and are maintained with financial institutions with reputable credit and therefore bear minimal credit risk. The Company seeks to mitigate such risks by spreading its risk across multiple counterparties and monitoring the risk profiles of these counterparties. | |
The Company relies on a limited number of contract manufacturers and suppliers to provide manufacturing services for its products. The inability of a contract manufacturer or supplier to fulfill supply requirements of the Company could materially impact future operating results. | |
Accounts Receivable and Allowance for Doubtful Accounts | |
Accounts receivable are recorded net of reserves for sales returns and allowances and provisions for doubtful accounts. The Company performs ongoing credit evaluations of its customers and generally does not require collateral from its customers. The allowances are based on analyses of historical trends, aging of accounts receivable balances and the creditworthiness of customers as determined by credit checks, analyses, and payment history. At September 30, 2014, one distributor accounted for more than 10% of accounts receivable. At September 30, 2013, two distributors each accounted for more than 10% of accounts receivable. | |
Inventory | |
Inventory includes goods awaiting sale (finished goods), equipment that is being installed at customer locations for various installations that are not yet complete and goods to be used in connection with providing maintenance services. Inventory is stated at the lower of cost or market, determined on a first-in, first-out method. Reserves to reduce the inventory cost to market value are based on current inventory levels, assumptions about future demand and product life cycles for the various inventory types. | |
As discussed in detail in Note 19, "Commitments and Contingencies-Purchase Commitments and Termination Fees," the Company has outsourced the manufacturing of substantially all of its products and may be obligated to purchase certain excess inventory levels from its outsourced manufacturers if actual sales of product vary from forecast, in which case additional inventory provisions may need to be recorded in the future. | |
Research and Development Costs | |
Research and development costs are charged to expense as incurred. The costs incurred for the development of communications software that will be sold, leased or otherwise marketed, however, are capitalized when technological feasibility has been established in accordance with Financial Accounting Standards Board ("FASB") Accounting Standards Codification (“ASC”) Topic 985, “Software” (“ASC 985”). These capitalized costs are subject to an ongoing assessment of recoverability based on anticipated future revenues and costs and changes in hardware and software technologies. Costs that are capitalized include direct labor and related overhead. | |
Amortization of capitalized software development costs begins when the product is available for general release to customers. Amortization is recognized on a product-by-product basis generally on the straight-line method over a period of up to two years. Unamortized software development costs determined to be in excess of net realizable value of the product are expensed immediately. Included in other assets at September 30, 2014 and 2013 is unamortized software development costs of $8 million and $30 million, respectively. | |
Property, Plant and Equipment | |
Property, plant and equipment are stated at cost less accumulated depreciation. Depreciation is determined using a straight-line method over the estimated useful lives of the assets. Estimated lives range from three to ten years for machinery and equipment, up to five years for rental equipment and up to 40 years for buildings. Improvements that extend the useful life of assets are capitalized and maintenance and repairs are charged to expense as incurred. Upon retirement or disposal of assets, the cost and related accumulated depreciation are removed from the Consolidated Balance Sheets and any gain or loss is reflected in the Consolidated Statements of Operations. | |
Internal Use Software | |
Certain costs of computer software developed or obtained for internal use are capitalized and amortized on a straight-line basis generally over three to seven years. General and administrative costs, overhead, maintenance and training, as well as the cost of software that does not add functionality to the existing system, are expensed as incurred. The Company had unamortized internal use software costs included in Other Assets in the Consolidated Balance Sheets of $51 million and $18 million as of September 30, 2014 and 2013, respectively. | |
Goodwill | |
Goodwill is not amortized but is subject to periodic testing for impairment in accordance with FASB ASC Topic 350, “Intangibles-Goodwill and Other” (“ASC 350”) at the reporting unit level which is one level below the Company’s operating segments. The assessment of goodwill impairment is conducted by estimating and comparing the fair value of the Company’s reporting units, as defined in ASC 350, to their carrying value as of that date. The fair value is estimated using an income approach whereby the fair value of the reporting unit is based on the future cash flows that each reporting unit’s assets can be expected to generate. Future cash flows are based on forward-looking information regarding market share and costs for each reporting unit and are discounted using an appropriate discount rate. Future discounted cash flows can be affected by changes in industry or market conditions or the rate and extent to which anticipated synergies or cost savings are realized with newly acquired entities. | |
Avaya has historically performed its annual impairment test of goodwill on September 30th, its fiscal year end date. During the fiscal year ended September 30, 2014, the Company adopted a change in accounting principle whereby the annual impairment assessment of goodwill will be performed as of July 1st each year. The change in the testing date allows more time for analysis and is in line with the timing of the Company's annual strategic planning process. This change in accounting principle does not delay, accelerate or avoid an impairment charge. Accordingly, the Company believes that the change described above is preferable. The Company will continue to test for impairment more frequently if events occur or circumstances change that would more likely than not reduce the fair value of a reporting unit below its carrying amount. | |
Intangible and Long-lived Assets | |
Intangible assets include technology, customer relationships, trademarks and trade-names and other intangibles. Intangible assets with finite lives are amortized using the straight-line method over the estimated economic lives of the assets, which range from two to fifteen years. Long-lived assets, including intangible assets with finite lives, are reviewed for impairment whenever events or changes in circumstances indicate that the carrying amount of such assets may not be recoverable in accordance with FASB ASC Topic 360, “Property, Plant, and Equipment.” Determination of recoverability is based on an estimate of undiscounted future cash flows resulting from the use of the asset and its eventual disposition. Measurement of an impairment loss for long-lived assets that management expects to hold and use is based on the estimated fair value of the asset. Long-lived assets to be disposed of are reported at the lower of carrying amount or estimated fair value less costs to sell. Intangible assets determined to have indefinite useful lives are not amortized but are tested for impairment annually and more frequently if events occur or circumstances change that indicate an asset may be impaired. | |
Avaya has historically performed its annual impairment test of indefinite-lived intangible assets on September 30th, its fiscal year end date. In the fiscal year ended September 30, 2014, the Company adopted a change in accounting principle whereby the annual impairment assessment of indefinite-lived intangible assets will be performed as of July 1st each year. The change in the testing date allows more time for analysis and is in line with the timing of the Company's annual strategic planning process. This change in accounting principle does not delay, accelerate or avoid an impairment charge. Accordingly, the Company believes that the change described above is preferable. The Company will continue to test for impairment more frequently if events occur or circumstances change that indicate an asset may be impaired. | |
Financial Instruments | |
The Company uses foreign currency forward contracts to manage and reduce risk to the Company by generating cash flows that offset the cash flows of certain transactions in foreign currencies in relation to their amounts and timing. The Company’s derivative financial instruments are used as risk management tools and not for speculative or trading purposes. These derivative instruments represent assets and liabilities and are classified as other current assets or other current liabilities on the Consolidated Balance Sheets. Gains and losses on the changes in the fair values of the Company’s foreign currency forward contracts are included in other income (expense), net. As permitted under FASB ASC Topic 815 “Derivatives and Hedging” (“ASC 815”), the Company has elected not to designate its forward contracts as hedges thereby precluding the use of hedge accounting for these instruments. | |
In order to reduce its exposure to variable rate interest payments associated with its senior secured credit facility, the Company may use interest rate swap agreements. Those interest rate swaps that are designated and qualify as cash flow hedges under ASC 815 are included at estimated fair value as an asset or liability in the Consolidated Balance Sheets. These are bifurcated into current and non-current components depending upon the timing of the cash flows. Fair value related to the cash flows occurring within one year are classified as current and beyond one year as non-current. Unrealized gains/losses related to the change in market value on these interest rate swaps are recorded in other comprehensive loss and reclassified to earnings in the same period or periods during which the hedged transaction affects earnings. The market value of the interest rate swaps recorded in other comprehensive loss may be recognized in the Consolidated Statement of Operations earlier if the interest rate swaps are determined to be ineffective, for example, if certain terms of the senior secured credit facility change, if the loan is extinguished, if the counterparty’s ability to honor its obligation under the agreement changes, or if the interest rate swap agreements are terminated prior to maturity. | |
The Company also utilizes non-derivative financial instruments including letters of credit and commitments to extend credit. | |
Restructuring Programs | |
The Company accounts for exit or disposal of activities in accordance with FASB ASC Topic 420, “Exit or Disposal Cost Obligations” (“ASC 420”). In accordance with ASC 420, a business restructuring is defined as an exit or disposal activity that includes but is not limited to a program that is planned and controlled by management and materially changes either the scope of a business or the manner in which that business is conducted. Business restructuring charges include (i) one-time termination benefits related to employee separations, (ii) contract termination costs and (iii) other costs associated with exit or disposal activities including, but not limited to, costs for consolidating or closing facilities and relocating employees. | |
A liability is recognized and measured at its fair value for one-time termination benefits once the plan of termination is communicated to affected employees and it meets all of the following criteria: (i) management commits to a plan of termination, (ii) the plan identifies the number of employees to be terminated and their job classifications or functions, locations and the expected completion date, (iii) the plan establishes the terms of the benefit arrangement and (iv) it is unlikely that significant changes to the plan will be made or the plan will be withdrawn. Contract termination costs include costs to terminate a contract or costs that will continue to be incurred under the contract without benefit to the Company. A liability is recognized and measured at its fair value when the Company either terminates the contract or ceases using the rights conveyed by the contract. A liability is recognized and measured at its fair value for other associated costs in the period in which the liability is incurred. | |
Pension and Postretirement Benefit Obligations | |
The Company sponsors non-contributory defined benefit pension plans covering a portion of its U.S. employees and retirees, and postretirement benefit plans covering a portion of its U.S. retirees that include healthcare benefits and life insurance coverage. Certain non-U.S. operations have various retirement benefit programs covering substantially all of their employees. Some of these programs are considered to be defined benefit pension plans for accounting purposes. | |
The Company’s pension and postretirement benefit costs are developed from actuarial valuations. Inherent in these valuations are key assumptions, including the discount rate and expected long-term rate of return on plan assets. Material changes in pension and postretirement benefit costs may occur in the future due to changes in these assumptions, changes in the number of plan participants, changes in the level of benefits provided, changes in asset levels and changes in legislation. | |
The market-related value of the Company’s plan assets as of the measurement date is developed using a five-year smoothing technique. First, a preliminary market-related value is calculated by adjusting the market-related value at the beginning of the year for payments to and from plan assets and the expected return on assets during the year. The expected return on assets represents the expected long-term rate of return on plan assets adjusted up to plus or minus 2% based on the actual ten-year average rate of return on plan assets. A final market-related value is determined as the preliminary market-related value, plus 20% of the difference between the actual return and expected return for each of the past five years. | |
These pension and other postretirement benefits are accounted for in accordance with FASB ASC Topic 715, “Compensation—Retirement Benefits” (“ASC 715”). ASC 715 requires that plan assets and obligations be measured as of the reporting date and the over-funded, under-funded or unfunded status of plans be recognized as of the reporting date as an asset or liability in the Consolidated Balance Sheets. In addition, ASC 715 requires costs and related obligations and assets arising from pensions and other postretirement benefit plans to be accounted for based on actuarially-determined estimates. | |
The plans use different factors, including years of service, eligible compensation and age, to determine the benefit amount for eligible participants. The Company funds its U.S. qualified pension plans in compliance with applicable laws. See Note 14, “Benefit Obligations,” for further details on the Company’s pension and postretirement plans. | |
Advertising Costs | |
The Company expenses advertising costs as incurred. Advertising costs were $68 million, $54 million and $70 million in fiscal 2014, 2013 and 2012, respectively. | |
Share-based Compensation | |
The Company accounts for share-based compensation in accordance with FASB Topic ASC 718, “Compensation—Stock Compensation” (“ASC 718”), which requires the measurement and recognition of compensation expense for all share-based payment awards made to employees and directors including stock options, restricted stock units and stock purchases based on estimated fair values. | |
Income Taxes | |
Income taxes are accounted for under the asset and liability method. Under this method, deferred tax assets and liabilities are recognized for the estimated future tax consequences attributable to differences between the financial statement carrying amounts of existing assets and liabilities and their respective tax bases, and operating loss and tax credit carryforwards. Deferred tax assets and liabilities are measured using enacted tax rates in effect for the year in which those temporary differences are expected to be recovered or settled. The effect on deferred tax assets and liabilities of a change in tax rates is recognized in the Consolidated Statements of Operations in the period that includes the enactment date. A valuation allowance is recorded to reduce the carrying amounts of deferred tax assets if it is more likely than not that such assets will not be realized. Additionally, the accounting for income taxes requires the Company to evaluate and make an assertion as to whether undistributed foreign earnings will be indefinitely reinvested or repatriated. | |
FASB ASC Subtopic 740-10, “Income Taxes—Overall” (“ASC 740-10”) prescribes a comprehensive model for the financial statement recognition, measurement, classification, and disclosure of uncertain tax positions. ASC 740-10 contains a two-step approach to recognizing and measuring uncertain tax positions. The first step is to evaluate the tax position for recognition by determining if the weight of available evidence indicates that it is more likely than not that the position will be sustained on audit, based on the technical merits of the position. The second step is to measure the tax benefit as the largest amount that is more than 50% likely of being realized upon settlement. | |
Significant judgment is required in evaluating uncertain tax positions and determining the provision for income taxes. Although the Company believes its reserves are reasonable, no assurance can be given that the final tax outcome of these matters will not be different from that which is reflected in the historical income tax provision and accruals. The Company adjusts these reserves in light of changing facts and circumstances. | |
Deferred Financing Costs | |
Deferred financing costs, which are included in other assets, are amortized using the effective interest method as interest expense over the contractual lives of the related credit facilities. | |
Foreign Currency Translation | |
Assets and liabilities of non-U.S. subsidiaries that operate in a local currency environment, where the local currency is the functional currency, are translated from foreign currencies into U.S. dollars at period-end exchange rates while income and expenses are translated at the spot rate. Translation gains or losses related to net assets located outside the U.S. are shown as a component of accumulated other comprehensive loss in the Consolidated Statements of Changes in Stockholder’s Deficiency. Gains and losses resulting from foreign currency transactions, which are denominated in currencies other than Avaya’s functional currency, are included in other income (loss), net in the Consolidated Statements of Operations. | |
Other Comprehensive Income (Loss) | |
Other comprehensive income (loss) is recorded directly to a separate section of stockholder’s deficiency in accumulated other comprehensive loss and primarily includes unrealized gains and losses excluded from the Consolidated Statements of Operations. These unrealized gains and losses consist of changes in foreign currency translation, interest rate swaps, and changes in unamortized pension, postretirement and postemployment actuarial gains and losses. |
Recent_Accounting_Pronouncemen
Recent Accounting Pronouncements | 12 Months Ended |
Sep. 30, 2014 | |
Accounting Changes and Error Corrections [Abstract] | ' |
Recent Accounting Pronouncements | ' |
Recent Accounting Pronouncements | |
New Accounting Guidance Recently Adopted | |
Reporting of Amounts Reclassified Out of Accumulated Other Comprehensive Income | |
In the first quarter of fiscal 2014, the Company adopted new guidance on the reporting of amounts reclassified out of accumulated other comprehensive income. The guidance requires presentation, either in a single note or parenthetically on the face of the financial statements, of the effect of significant amounts reclassified from each component of accumulated other comprehensive income based on its source and the income statement line items affected by the reclassification. The relevant presentation and disclosures have been applied retrospectively for all periods presented, as presented in Note 17, “Accumulated Other Comprehensive Loss.” | |
Reporting Discontinued Operations and Disclosures of Disposals of Components of an Entity | |
In April 2014, the FASB issued Accounting Standards Update (“ASU”) No. 2014-8 “Reporting Discontinued Operations and Disclosures of Disposals of Components of an Entity.” The standard changes the criteria for determining which disposals can be presented as discontinued operations and modifies related disclosure requirements. Under the new guidance, a discontinued operation is defined as a disposal of a component or group of components that is disposed of or is classified as held for sale and represents a strategic shift that has a major effect on an entity’s operations and financial results. This accounting guidance applies prospectively to new disposals and new classifications of disposal groups as held for sale. The Company adopted this guidance in the third quarter of fiscal 2014, which did not have a material impact on the Consolidated Financial Statements and disclosures and is not expected to have a material impact on future periods. | |
Recent Accounting Guidance Not Yet Effective | |
In July 2013, the FASB issued ASU No. 2013-11 “Presentation of an Unrecognized Tax Benefit When a Net Operating Loss Carryforward, a Similar Tax Loss, or a Tax Credit Carryforward Exists.” The standard requires the netting of unrecognized tax benefits (“UTBs”) against a deferred tax asset for a loss or other carryforward that would apply in settlement of the uncertain tax positions. UTBs are required to be netted against all available same-jurisdiction loss or other tax carryforwards that would be utilized, rather than only against carryforwards that are created by the UTBs. This accounting guidance is effective for the Company beginning in the first quarter of fiscal 2015. The Company is currently evaluating the impact that the adoption of this accounting guidance may have on its Consolidated Financial Statements. | |
In May 2014, the FASB issued ASU No. 2014-09 “Revenue from Contracts with Customers.” The standard supersedes most of the current revenue recognition guidance under U.S. GAAP and is intended to improve and converge with international standards the financial reporting requirements for revenue from contracts with customers. The core principle of the new guidance is that an entity should recognize revenue to depict the transfer of promised goods or services to customers in an amount that reflects the consideration to which the entity expects to be entitled in exchange for those goods or services. New disclosures about the nature, amount, timing and uncertainty of revenue and cash flows arising from contracts with customers are also required. This accounting guidance is effective for the Company beginning in the first quarter of fiscal 2018; early adoption is not permitted. The ASU may be applied retrospectively (a) to each reporting period presented or (b) with the cumulative effect in retained earnings at the beginning of the adoption period. The Company is currently evaluating the method of adoption and the impact that the adoption of this accounting guidance may have on its Consolidated Financial Statements. | |
In August 2014, the FASB issued ASU No. 2014-15 "Disclosure of Uncertainties about an Entity's Ability to Continue as a Going Concern." The standard requires management to evaluate, at each annual and interim reporting period, the company's ability to continue as a going concern within one year of the date the financial statements are issued and provide related disclosures. This accounting guidance is effective for the Company on a prospective basis beginning in the first quarter of fiscal 2017 and is not expected to have a material effect on its Consolidated Financial Statements. |
Business_Combinations_and_Othe
Business Combinations and Other Transactions | 12 Months Ended |
Sep. 30, 2014 | |
Business Combinations [Abstract] | ' |
Business Combinations and Other Transactions | ' |
Business Combinations | |
IT Navigator Ltd. | |
On October 1, 2013, Avaya acquired IT Navigator, Ltd. ("IT Navigator"), a global provider of Cloud, social media and management products and services. The integration of the Avaya and IT Navigator portfolios has added key management reporting and social media capabilities and enhanced Avaya's Cloud as well as its unified communication and contact center products. These audited Consolidated Financial Statements include the operating results of IT Navigator since October 1, 2013. | |
RADVISION Ltd. | |
On June 5, 2012, Avaya acquired Radvision for $230 million in cash. The purchase price was funded with (i) a capital contribution to Avaya from Parent in the amount of $196 million from Parent's issuance of Series B preferred stock and warrants to purchase common stock of Parent and (ii) approximately $34 million of Avaya's cash. The acquisition of Radvision has been accounted for under the acquisition method, which requires an allocation of the purchase price of the acquired entity to the assets acquired and liabilities assumed based on their estimated fair values from a market-participant perspective at the date of acquisition. | |
Other Acquisitions | |
During fiscal 2014, 2013 and 2012, the Company and Parent completed several other acquisitions primarily to enhance the Company’s technology portfolio which had an aggregate purchase price of $2 million, $2 million and $36 million for fiscal 2014, 2013 and 2012, respectively. | |
In October 2011, Parent completed a $31 million acquisition and immediately merged the acquired entity with and into the Company, with the Company surviving the merger. In connection with this acquisition, on October 3, 2011 and October 3, 2012, the Company advanced $8 million and $10 million to Parent in exchange for notes receivable, the proceeds of which were used by Parent to complete the acquisition. The principal amount of these notes plus any accrued and unpaid interest are due in full January 24, 2019 (as modified) and October 3, 2015, with interest at the rate of 1.65% (as modified) and 0.93% per annum, respectively. The Company recognized $31 million of contributed capital associated with that merger. | |
Acquired intangible assets among other acquisitions were $2 million, $1 million and $20 million during fiscal 2014, 2013 and 2012, respectively. The acquired intangible assets are being amortized over a weighted average useful life of 5 years, on a straight-line basis. No in-process research and development was acquired in the acquisitions. | |
The excess of the purchase price over the assessment of the net tangible and intangible assets acquired in connection with these other acquisitions resulted in no goodwill in fiscal 2014 and less than $1 million and $15 million of goodwill in fiscal 2013 and 2012, respectively. The premiums paid by the Company and Parent in the transactions are largely attributable to the acquisition of assembled workforces and the synergies and economies of scale provided to a market participant, particularly as it pertains to marketing efforts and customer base. None of the goodwill is deductible for tax purposes. | |
These Consolidated Financial Statements include the operating results of the acquired entities since their respective acquisition dates. The revenues and expenses specific to these businesses and their pro forma results are not material to these Consolidated Financial Statements. |
Divestitures_Notes
Divestitures (Notes) | 12 Months Ended | |||||||||||
Sep. 30, 2014 | ||||||||||||
Discontinued Operations and Disposal Groups [Abstract] | ' | |||||||||||
Divestitures | ' | |||||||||||
Divestitures | ||||||||||||
IT Professional Services Business | ||||||||||||
On March 31, 2014, the Company completed the sale of the ITPS business of its wholly-owned subsidiary, Avaya Government Solutions Inc. for a final sales price of $101 million, inclusive of $3 million of working capital adjustments and net of $2 million in costs to sell. The ITPS business, which was part of the Avaya Global Services segment, provides specialized information technology services exclusively to government customers in the U.S. The Company retained its Federal product sales and services teams and continues to sell unified communications, collaboration, contact center and networking products and services to Federal, state and municipal governments under the name Avaya Government Solutions. | ||||||||||||
Discontinued Operations | ||||||||||||
Summarized financial information relating to the Company's discontinued operations are as follows: | ||||||||||||
Fiscal years ended September 30, | ||||||||||||
In millions | 2014 | 2013 | 2012 | |||||||||
SERVICES REVENUE | $ | 53 | $ | 130 | $ | 152 | ||||||
OPERATING INCOME (LOSS) FROM DISCONTINUED OPERATIONS | $ | 7 | $ | (67 | ) | $ | 26 | |||||
Gain on sale of ITPS business | 52 | — | — | |||||||||
INCOME (LOSS) FROM DISCONTINUED OPERATIONS BEFORE INCOME TAXES | 59 | (67 | ) | 26 | ||||||||
Benefit from (provision for) income taxes from discontinued operations | 3 | 10 | (12 | ) | ||||||||
INCOME (LOSS) FROM DISCONTINUED OPERATIONS, NET OF INCOME TAXES | $ | 62 | $ | (57 | ) | $ | 14 | |||||
Operating loss from discontinued operations for the fiscal year ended September 30, 2013 includes a goodwill impairment charge of $89 million. During the three months ended March 31, 2013, the ITPS reporting unit experienced a decline in revenues as a result of reduced government spending in anticipation of sequestration and budget cuts. Additionally, there was uncertainty regarding how the U.S. government sequestration cuts would be implemented and the impact they would have on contractors supporting the government. As a result of these events, the Company determined that an interim impairment test of the reporting unit's goodwill should be performed. | ||||||||||||
The results of step one of the goodwill impairment test indicated that the estimated fair value of the ITPS reporting unit was less than the respective carrying value of its net assets (including goodwill) and as such, the Company performed step two of the impairment test. | ||||||||||||
As a result of the application of step two of the goodwill impairment test, the Company estimated the implied fair value of the goodwill to be $44 million as compared with a carrying value of $133 million and recorded an impairment to goodwill of $89 million associated with the ITPS reporting unit. | ||||||||||||
Prior to the goodwill testing discussed above, the Company tested the intangible assets and other long-lived assets of the ITPS reporting unit for impairment during the three months ended March 31, 2013 and no impairment was identified. | ||||||||||||
As of September 30, 2013, the book value of the assets and liabilities of the ITPS reporting unit, which were classified as held for sale, were $59 million and $19 million, respectively, and consisted primarily of accounts receivable, intangible assets, goodwill and accounts payable. | ||||||||||||
Technology Business Unit | ||||||||||||
On July 31, 2014, Avaya completed the sale of assets and liabilities associated with the Technology Business Unit ("TBU") for $26 million, subject to working capital and other customary adjustments. As a result of the sale, a $14 million gain was recognized and included in other income (expense), net in the Consolidated Statements of Operations during the year ended September 30, 2014. TBU, which was acquired as part of the Radvision acquisition, is a software development business that licenses technologies to developers for their use and integration into their own products and includes protocol stacks, client framework solutions, and network testing and monitoring tools. |
Goodwill
Goodwill | 12 Months Ended | ||||||||||||||||
Sep. 30, 2014 | |||||||||||||||||
Goodwill and Intangible Assets Disclosure [Abstract] | ' | ||||||||||||||||
Goodwill | ' | ||||||||||||||||
Goodwill | |||||||||||||||||
Goodwill is not amortized but is subject to periodic testing for impairment at the reporting unit level which is one level below the Company’s operating segments. Avaya has historically performed its annual impairment test of goodwill on September 30th, its fiscal year end date. As discussed in Note 2, "Summary of Significant Accounting Policies-Goodwill," during the fiscal year ended September 30, 2014, the Company adopted a change in accounting principle whereby the annual impairment assessment of goodwill will be performed as of July 1st each year. The Company continues to test for impairment more frequently if events occur or circumstances change that would more likely than not reduce the fair value of a reporting unit below its carrying amount. | |||||||||||||||||
The impairment test for goodwill is a two-step process. Step one consists of a comparison of the fair value of a reporting unit with its carrying amount, including the goodwill allocated to that reporting unit. The Company estimated the fair value of each reporting unit using an income approach which values the unit based on the future cash flows expected from that reporting unit. Future cash flows are based on forward-looking information regarding market share and costs for each reporting unit and are discounted using an appropriate discount rate. Future discounted cash flows can be affected by changes in industry or market conditions or the rate and extent to which anticipated synergies or cost savings are realized with newly acquired entities. In step one of the test, a market approach was used as a reasonableness test but was not given significant weighting in the final determination of fair value. | |||||||||||||||||
The discounted cash flows model used in the Company’s income approach relies on assumptions regarding revenue growth rates, gross profit, projected working capital needs, selling, general and administrative expenses, research and development expenses, business restructuring costs, capital expenditures, income tax rates, discount rates and terminal growth rates. To estimate fair value, the Company discounts the expected cash flows of each reporting unit. The discount rate Avaya uses represents the estimated weighted average cost of capital, which reflects the overall level of inherent risk involved in its reporting unit operations and the rate of return an outside investor would expect to earn. To estimate cash flows beyond the final year of its model, Avaya uses a terminal value approach. Under this approach, Avaya applies a perpetuity growth assumption and discounts by a perpetuity discount factor to determine the terminal value. Avaya incorporates the present value of the resulting terminal value into its estimate of fair value. | |||||||||||||||||
The Company forecasted cash flows for each of its reporting units and took into consideration current economic conditions and trends, estimated future operating results, Avaya’s view of growth rates and anticipated future economic conditions. Revenue growth rates inherent in this forecast are based on input from internal and external market intelligence research sources that compare factors such as growth in global economies, regional trends in the telecommunications industry and product evolution from a technological segment basis. Macroeconomic factors such as changes in economies, product evolutions, industry consolidations and other changes beyond Avaya’s control could have a positive or negative impact on achieving its targets. | |||||||||||||||||
July 1, 2014 | |||||||||||||||||
At July 1, 2014, the Company performed its annual goodwill impairment test and determined that the respective book values of the Company’s reporting units did not exceed their estimated fair values and therefore no impairment existed. However, if market conditions deteriorate, it may be necessary to record impairment charges in the future. | |||||||||||||||||
September 30, 2013 | |||||||||||||||||
At September 30, 2013, the Company performed its annual goodwill impairment test and determined that the respective book values of the Company’s reporting units did not exceed their estimated fair values and therefore no impairment existed. | |||||||||||||||||
Excluding the interim impairment test for the ITPS reporting unit, as disclosed in Note 5, "Divestitures - IT Professional Services Business," the Company determined that no events or circumstances changed during the fiscal year ended September 30, 2013 that would more likely than not reduce the fair value of its reporting units below their respective carrying amounts. | |||||||||||||||||
September 30, 2012 | |||||||||||||||||
At September 30, 2012, the Company performed its annual goodwill impairment test and determined that the respective book values of the Company’s reporting units did not exceed their estimated fair values and therefore no impairment existed. | |||||||||||||||||
The changes in the carrying amount of goodwill by operating segment are as follows: | |||||||||||||||||
In millions | Global | Networking | Avaya | Total | |||||||||||||
Communications | Global | ||||||||||||||||
Solutions | Services | ||||||||||||||||
Balance as of October 1, 2012 | $ | 1,511 | $ | — | $ | 2,544 | $ | 4,055 | |||||||||
Adjustments | (3 | ) | — | (4 | ) | (7 | ) | ||||||||||
Balance as of September 30, 2013 | 1,508 | — | 2,540 | 4,048 | |||||||||||||
Acquisitions | 13 | — | — | 13 | |||||||||||||
Sale of TBU business | (7 | ) | — | (2 | ) | (9 | ) | ||||||||||
Adjustments | (5 | ) | — | — | (5 | ) | |||||||||||
Balance as of September 30, 2014 | $ | 1,509 | $ | — | $ | 2,538 | $ | 4,047 | |||||||||
Balance as of September 30, 2014 | |||||||||||||||||
Goodwill | $ | 2,643 | $ | — | $ | 2,538 | $ | 5,181 | |||||||||
Accumulated Impairment | (1,134 | ) | — | — | (1,134 | ) | |||||||||||
$ | 1,509 | $ | — | $ | 2,538 | $ | 4,047 | ||||||||||
“Adjustments” substantially pertain to the reversal of business restructuring reserves, tax valuation allowances and the impact of foreign currency fluctuations. |
Acquired_Intangible_Assets
Acquired Intangible Assets | 12 Months Ended | ||||||||||||||||
Sep. 30, 2014 | |||||||||||||||||
Intangible Assets, Net (Excluding Goodwill) [Abstract] | ' | ||||||||||||||||
Acquired Intangible Assets | ' | ||||||||||||||||
Acquired Intangible Assets | |||||||||||||||||
Acquired intangible assets include acquired technology, customer relationships, trademarks and trade-names and other intangibles. Acquired intangible assets with finite lives are amortized using the straight-line method over the estimated economic lives of the assets, which range from two to fifteen years. | |||||||||||||||||
The Company’s acquired intangible assets consist of: | |||||||||||||||||
In millions | Acquired | Customer | Trademarks | Total | |||||||||||||
technology | relationships | and trade | |||||||||||||||
and | and other | names | |||||||||||||||
patents | intangibles | ||||||||||||||||
Balance as of September 30, 2014 | |||||||||||||||||
Gross Carrying Amount | $ | 1,419 | $ | 2,302 | $ | 546 | $ | 4,267 | |||||||||
Accumulated Amortization | (1,330 | ) | (1,523 | ) | — | (2,853 | ) | ||||||||||
Accumulated Impairment | — | — | (190 | ) | (190 | ) | |||||||||||
$ | 89 | $ | 779 | $ | 356 | $ | 1,224 | ||||||||||
Balance as of September 30, 2013 | |||||||||||||||||
Gross Carrying Amount | $ | 1,415 | $ | 2,288 | $ | 546 | $ | 4,249 | |||||||||
Accumulated Amortization | (1,277 | ) | (1,285 | ) | — | (2,562 | ) | ||||||||||
Accumulated Impairment | — | — | (190 | ) | (190 | ) | |||||||||||
$ | 138 | $ | 1,003 | $ | 356 | $ | 1,497 | ||||||||||
Long-lived assets, including intangible assets with finite lives, are reviewed for impairment whenever events or changes in circumstances indicate that the carrying amount of such assets may not be recoverable. Intangible assets determined to have indefinite useful lives are not amortized but are tested for impairment annually, or more frequently if events or changes in circumstances indicate the asset may be impaired. | |||||||||||||||||
The Company’s trademarks and trade names are expected to generate cash flows indefinitely. Consequently, these assets were classified as indefinite-lived intangibles and accordingly are not amortized but reviewed for impairment annually, or sooner under certain circumstances. Prior to the goodwill testing discussed above, the Company tested its intangible assets with indefinite lives. The test for impairment requires the Company to compare the fair value of its indefinite-lived intangible assets to the carrying value of those assets. In situations where the carrying value exceeds the fair value of the intangible asset, an impairment loss equal to the difference is recognized. The Company estimates the fair value of its indefinite-lived intangible assets using an income approach; specifically, based on discounted cash flows. | |||||||||||||||||
Avaya has historically performed its annual impairment test of indefinite-lived intangible assets on September 30th, its fiscal year end date. As discussed in Note 2, "Summary of Significant Accounting Policies-Intangible and Long-lived Assets," during the fiscal year ended September 30, 2014, the Company adopted a change in accounting principle whereby the annual impairment assessment of indefinite-lived intangible assets will be performed as of July 1st each year. The Company continues to test for impairment more frequently if events occur or circumstances change that would more likely than not reduce the fair value of a reporting unit below its carrying amount. | |||||||||||||||||
July 1, 2014 | |||||||||||||||||
At July 1, 2014, the Company performed its annual test of recoverability of indefinite-lived intangible assets. The Company determined that the respective book values of the Company’s indefinite-lived intangible assets did not exceed their estimated fair values and therefore no impairment existed. | |||||||||||||||||
September 30, 2013 | |||||||||||||||||
At September 30, 2013, the Company performed its annual test of recoverability of indefinite-lived intangible assets. The Company determined that the respective book values of the Company’s indefinite-lived intangible assets did not exceed their estimated fair values and therefore no impairment existed. | |||||||||||||||||
Excluding the interim impairment test for the intangible assets and other long-lived assets of the ITPS reporting unit, as disclosed in Note 5, "Divestitures - IT Professional Services Business," the Company determined that no events or circumstances changed during the fiscal year ended September 30, 2013 that would indicate that the intangible assets and long-lived assets of its other reporting units may not be recoverable. | |||||||||||||||||
September 30, 2012 | |||||||||||||||||
At September 30, 2012, the Company performed its annual test of recoverability of indefinite-lived intangible assets. The Company determined that the respective book values of the Company’s indefinite-lived intangible assets did not exceed their estimated fair values and therefore no impairment existed. | |||||||||||||||||
Future amortization expense of acquired intangible assets for the years ending September 30 is as follows: | |||||||||||||||||
In millions | |||||||||||||||||
2015 | $ | 261 | |||||||||||||||
2016 | 252 | ||||||||||||||||
2017 | 220 | ||||||||||||||||
2018 | 38 | ||||||||||||||||
2019 and thereafter | 97 | ||||||||||||||||
Total | $ | 868 | |||||||||||||||
Supplementary_Financial_Inform
Supplementary Financial Information | 12 Months Ended | ||||||||||||
Sep. 30, 2014 | |||||||||||||
Supplementary Financial Information [Abstract] | ' | ||||||||||||
Supplementary Financial Information | ' | ||||||||||||
Supplementary Financial Information | |||||||||||||
Consolidated Statements of Operations Information | |||||||||||||
Fiscal years ended September 30, | |||||||||||||
In millions | 2014 | 2013 | 2012 | ||||||||||
DEPRECIATION AND AMORTIZATION | |||||||||||||
Amortization of software development costs included in costs | $ | 22 | $ | 34 | $ | 36 | |||||||
Amortization of acquired intangible assets | 283 | 291 | 419 | ||||||||||
Depreciation and amortization of property, plant and equipment and internal use software included in costs and operating expenses | 129 | 130 | 110 | ||||||||||
Total depreciation and amortization | $ | 434 | $ | 455 | $ | 565 | |||||||
OTHER INCOME (EXPENSE), NET | |||||||||||||
Interest income | $ | 2 | $ | 2 | $ | 3 | |||||||
Gain (loss) on foreign currency transactions and forward contracts | 18 | 5 | (21 | ) | |||||||||
Third party fees incurred in connection with debt modification | (2 | ) | (18 | ) | — | ||||||||
Gain on sale of TBU business | 14 | — | — | ||||||||||
Venezuela hyperinflationary and devaluation charges | (2 | ) | (1 | ) | — | ||||||||
Change in certain tax indemnifications | (4 | ) | — | — | |||||||||
Other, net | (1 | ) | (2 | ) | (2 | ) | |||||||
Total other income (expense), net | $ | 25 | $ | (14 | ) | $ | (20 | ) | |||||
Consolidated Balance Sheet Information | |||||||||||||
Fiscal years ended September 30, | |||||||||||||
In millions | 2014 | 2013 | 2012 | ||||||||||
VALUATION AND QUALIFYING ACCOUNTS | |||||||||||||
Allowance for Accounts Receivable: | |||||||||||||
Balance at beginning of year | $ | 28 | $ | 24 | $ | 28 | |||||||
Charged to expense | 2 | 6 | (2 | ) | |||||||||
Additions (deductions) | 1 | (2 | ) | (2 | ) | ||||||||
Balance at end of year | $ | 31 | $ | 28 | $ | 24 | |||||||
Deferred Tax Asset Valuation Allowance: | |||||||||||||
Balance at beginning of year | $ | 1,491 | $ | 1,451 | $ | 1,372 | |||||||
Charged to expense | 132 | (54 | ) | 22 | |||||||||
Additions | 5 | 94 | 57 | ||||||||||
Balance at end of year | $ | 1,628 | $ | 1,491 | $ | 1,451 | |||||||
September 30, | |||||||||||||
In millions | 2014 | 2013 | |||||||||||
PROPERTY, PLANT AND EQUIPMENT, NET | |||||||||||||
Land and improvements | $ | 1 | $ | 6 | |||||||||
Buildings and improvements | 165 | 252 | |||||||||||
Machinery and equipment | 302 | 285 | |||||||||||
Rental equipment | 203 | 217 | |||||||||||
Assets under construction | 22 | 16 | |||||||||||
Internal use software | 174 | 138 | |||||||||||
Total property, plant and equipment | 867 | 914 | |||||||||||
Less: Accumulated depreciation and amortization | (586 | ) | (580 | ) | |||||||||
Property, plant and equipment, net | $ | 281 | $ | 334 | |||||||||
Included in buildings and improvements is $26 million under a capital lease related to an office facility acquired in the acquisition of NES. Included in machinery and equipment is $18 million related to equipment acquired under capital leases. | |||||||||||||
Supplemental Cash Flow Information | |||||||||||||
Fiscal years ended September 30, | |||||||||||||
In millions | 2014 | 2013 | 2012 | ||||||||||
OTHER PAYMENTS | |||||||||||||
Interest payments | $ | 452 | $ | 473 | $ | 416 | |||||||
Income tax payments | $ | 50 | $ | 39 | $ | 39 | |||||||
NON-CASH INVESTING AND FINANCING ACTIVITIES | |||||||||||||
Exchange of debt (1) | $ | — | $ | 1,384 | $ | — | |||||||
Capital contribution (2) | $ | — | $ | — | $ | 31 | |||||||
Acquisition of equipment under capital lease | $ | 42 | $ | — | $ | 4 | |||||||
(1) Represents exchange of $642 million of senior unsecured cash-pay notes and $742 million of senior unsecured paid-in-kind toggle notes each originally due November 1, 2015 for $1,384 million of 10.50% senior secured notes due 2021. See Note 10, “Financing Arrangements.” | |||||||||||||
(2) In October 2011, Parent completed a $31 million acquisition and immediately merged the acquired entity with and into the Company, with the Company surviving the merger. See Note 4, “Business Combinations - Other Acquisitions." |
Business_Restructuring_Reserve
Business Restructuring Reserves And Programs | 12 Months Ended | ||||||||||||
Sep. 30, 2014 | |||||||||||||
Restructuring Reserve [Abstract] | ' | ||||||||||||
Business Restructuring Reserves and Programs | ' | ||||||||||||
Business Restructuring Reserves and Programs | |||||||||||||
Fiscal 2014 Restructuring Program | |||||||||||||
During fiscal 2014, the Company continued to identify opportunities to streamline operations and generate costs savings which included exiting facilities and eliminating employee positions. Restructuring charges recorded during fiscal year 2014 associated with these initiatives, net of adjustments to previous periods, were $165 million. These charges included employee separation costs of $155 million, primarily associated with employee severance actions of $123 million in Europe, Middle East and Africa (“EMEA”) and $24 million in the U.S. The EMEA charges include approved plans in the third and fourth quarters of fiscal 2014 for the elimination of 121 and 165 positions and resulted in a charge of $26 million and $39 million, respectively, for which the related payments are expected to be completed in fiscal 2016. The separation charges include, but are not limited to, social pension fund payments and health care and unemployment insurance costs to be paid to or on behalf of the affected employees. The charges in the U.S. included an enhanced separation plan that was offered to certain employees that will result in the elimination of 172 positions and a restructuring charge of $10 million, for which the related payments are expected to be completed in fiscal 2015. | |||||||||||||
Restructuring charges also included $9 million of lease obligations primarily in the U.S. The future lease obligations, net of estimated sublease income, related to operating lease obligations for unused space in connection with vacating or consolidating facilities during fiscal 2014 are expected to continue through fiscal 2022. | |||||||||||||
The Company continues to evaluate opportunities to streamline its operations and identify cost savings globally and may take additional restructuring actions in the future and the costs of those actions could be material. | |||||||||||||
The following table summarizes the components of the fiscal 2014 restructuring program during the fiscal year ended September 30, 2014: | |||||||||||||
In millions | Employee Separation Costs | Lease Obligations | Total | ||||||||||
2014 restructuring charges | $ | 155 | $ | 9 | $ | 164 | |||||||
Cash payments | (34 | ) | (2 | ) | (36 | ) | |||||||
Impact of foreign currency fluctuations | (6 | ) | — | (6 | ) | ||||||||
Balance as of September 30, 2014 | $ | 115 | $ | 7 | $ | 122 | |||||||
Fiscal 2013 Restructuring Program | |||||||||||||
During fiscal 2013, the Company continued to identify opportunities to streamline operations and generate cost savings which included exiting facilities and eliminating employee positions. Restructuring charges recorded during fiscal 2013 associated with these initiatives, net of adjustments to previous periods, were $200 million and included separation costs primarily associated with employee severance actions in EMEA and the U.S. In EMEA an approved plan provided for the elimination of 234 positions and resulted in a charge of $48 million, for which the related payments are expected to be completed in fiscal 2015. The separation charges include, but are not limited to, social pension fund payments and health care and unemployment insurance costs to be paid to or on behalf of the impacted employees. Enhanced separation plans were offered to certain management employees in the U.S. in the first and third quarters of fiscal 2013 and resulted in the elimination of 196 and 447 positions and restructuring charges of $9 million and $20 million, respectively for which the related payments were completed in fiscal 2014. | |||||||||||||
Restructuring charges also included $52 million of future lease obligations, which included $32 million of lease obligations associated with the Frankfurt, Germany facility vacated during fiscal 2013. The Company also recorded restructuring charges related to facilities vacated in the United Kingdom and the U.S. The future rental payments, net of estimated sublease income, related to operating lease obligations for unused space in connection with vacating or consolidating of facilities during fiscal 2013 are expected to continue through fiscal 2021. | |||||||||||||
The following table summarizes the components of the fiscal 2013 restructuring program : | |||||||||||||
In millions | Employee Separation Costs | Lease Obligations | Total | ||||||||||
2013 restructuring charges | $ | 142 | $ | 52 | $ | 194 | |||||||
Cash payments | (78 | ) | (7 | ) | (85 | ) | |||||||
Impact of foreign currency fluctuations | — | 1 | 1 | ||||||||||
Balance as of September 30, 2013 | 64 | 46 | 110 | ||||||||||
Cash payments | (55 | ) | (11 | ) | (66 | ) | |||||||
Adjustments (1) | (3 | ) | 3 | — | |||||||||
Impact of foreign currency fluctuations | — | (3 | ) | (3 | ) | ||||||||
Balance as of September 30, 2014 | $ | 6 | $ | 35 | $ | 41 | |||||||
(1) | Included in adjustments are changes in estimates, whereby all increases and decreases in costs related to the fiscal 2013 restructuring program are recorded to the restructuring charges line item in operating expenses in the period of the adjustment. | ||||||||||||
Fiscal 2012 Restructuring Program | |||||||||||||
During fiscal 2012, the Company identified opportunities to streamline operations and generate cost savings which included exiting facilities and eliminating employee positions. Restructuring charges recorded during fiscal 2012 associated with these initiatives, net of adjustments to previous periods, were $147 million and include employee separation costs primarily associated with employee severance actions in Germany, as well as the US, EMEA excluding Germany and Canada. Employee separation charges included $70 million related to an agreement reached with the works council representing employees of certain of Avaya's German subsidiaries for the elimination of 327 positions. The headcount reductions identified in this action were completed in fiscal 2013 with the related payments completed in fiscal 2014. The payments include, but are not limited to, social pension fund payments and health care and unemployment insurance costs to be paid to or on behalf of the affected employees. The payments related to the headcount reductions for the other actions taken globally were substantially completed in fiscal 2014. Future rental payments, net of estimated sublease income, related to operating lease obligations for unused space in connection with vacating or consolidating of facilities during fiscal 2012 were $17 million and are expected to continue through fiscal 2021. | |||||||||||||
The Company had initiated a plan to dispose of a Company owned facility in Munich, Germany and relocate to a new facility. Accordingly, the Company had written the value of this asset down to its net realizable value of $3 million and reclassified the asset as held for sale. Included in restructuring and impairment charges, net in the Statement of Operations is an impairment charge of $5 million for fiscal 2012. During the first quarter of fiscal 2013, the Company sold this facility for its net realizable value. | |||||||||||||
The following table summarizes the components of the fiscal 2012 restructuring program: | |||||||||||||
In millions | Employee Separation Costs | Lease Obligations | Total | ||||||||||
2012 restructuring charges | $ | 123 | $ | 17 | $ | 140 | |||||||
Cash payments | (62 | ) | (4 | ) | (66 | ) | |||||||
Impact of foreign currency fluctuations | (3 | ) | (1 | ) | (4 | ) | |||||||
Balance as of September 30, 2012 | 58 | 12 | 70 | ||||||||||
Cash payments | (51 | ) | (4 | ) | (55 | ) | |||||||
Adjustments (1) | (3 | ) | 3 | — | |||||||||
Impact of foreign currency fluctuations | 2 | 1 | 3 | ||||||||||
Balance as of September 30, 2013 | 6 | 12 | 18 | ||||||||||
Cash payments | (5 | ) | (3 | ) | (8 | ) | |||||||
Adjustments (1) | — | 1 | 1 | ||||||||||
Impact of foreign currency fluctuations | — | 1 | 1 | ||||||||||
Balance as of September 30, 2014 | $ | 1 | $ | 11 | $ | 12 | |||||||
-1 | Included in adjustments are changes in estimates, whereby all increases and decreases in costs related to the fiscal 2012 restructuring program are recorded to the restructuring charges line item in operating expenses in the period of the adjustment. | ||||||||||||
Fiscal 2008 through 2011 Restructuring Programs | |||||||||||||
During fiscal years 2008 through 2011, the Company identified opportunities to streamline operations and generate cost savings which included exiting facilities and eliminating employee positions. The payments related to the headcount reductions identified in those programs are expected to be completed in fiscal 2018. Future rental payments, net of estimated sublease income, related to operating lease obligations for unused space in connection with the closing or consolidation of facilities are expected to continue through fiscal 2021. | |||||||||||||
The following table aggregates the remaining components of the fiscal 2008 through 2011 restructuring programs: | |||||||||||||
In millions | Employee | Lease | Total | ||||||||||
Separation | Obligations | ||||||||||||
Costs | |||||||||||||
Balance as of October 1, 2011 | $ | 115 | $ | 71 | $ | 186 | |||||||
Cash payments | (99 | ) | (20 | ) | (119 | ) | |||||||
Adjustments (1) | (1 | ) | — | (1 | ) | ||||||||
Impact of foreign currency fluctuations | (2 | ) | 1 | (1 | ) | ||||||||
Balance as of September 30, 2012 | 13 | 52 | 65 | ||||||||||
Cash payments | (8 | ) | (14 | ) | (22 | ) | |||||||
Adjustments (1) | (2 | ) | 2 | — | |||||||||
Impact of foreign currency fluctuations | — | (1 | ) | (1 | ) | ||||||||
Balance as of September 30, 2013 | 3 | 39 | 42 | ||||||||||
Cash payments | (2 | ) | (10 | ) | (12 | ) | |||||||
Impact of foreign currency fluctuations | 1 | (1 | ) | — | |||||||||
Balance as of September 30, 2014 | $ | 2 | $ | 28 | $ | 30 | |||||||
(1) | Included in adjustments are changes in estimates, whereby all increases and decreases in costs related to the fiscal 2009, 2010 and 2011 restructuring program are recorded to the restructuring charges line item in operating expenses in the period of the adjustment. Included in adjustments are changes in estimates whereby all increases in costs related to the fiscal 2008 restructuring reserve are recorded in the restructuring charges line item in operating expenses in the period of the adjustments and decreases in costs are recorded as adjustments to goodwill. | ||||||||||||
As a result of restructuring programs noted above and cost saving initiatives to consolidate facilities, the Company sold facilities in both fiscal 2014 and 2013, respectively. The Company is leasing portions of these facilities under separate agreements from the sales. The Company changed its estimates of the salvage values and useful lives of these buildings to reflect the sales prices and the closing date of the sale, respectively. The changes to the estimated salvage values and the useful lives resulted in additional depreciation expense of $35 million and $21 million for the fiscal years ended September 30, 2014 and 2013, respectively. |
Financing_Arrangements
Financing Arrangements | 12 Months Ended | ||||||||
Sep. 30, 2014 | |||||||||
Debt Disclosure [Abstract] | ' | ||||||||
Financing Arrangements | ' | ||||||||
Financing Arrangements | |||||||||
In connection with the Merger, on October 26, 2007, the Company entered into financing arrangements consisting of a senior secured credit facility, a senior unsecured credit facility, which later became senior unsecured notes, and a senior secured multi-currency asset-based revolving credit facility, certain of which arrangements were amended on December 18, 2009 in connection with the acquisition of NES and amended on February 11, 2011 in connection with a debt refinancing. During fiscal 2013, the Company completed a series of transactions which allowed the Company to refinance term loans under its senior secured credit facility that originally matured October 26, 2014 and to refinance $1,384 million of senior unsecured notes that originally matured on November 1, 2015. During fiscal 2014, the Company entered into a transaction to refinance term loans under its senior secured credit facility with a new tranche of term loans that bear interest at a lower rate per annum than the debt they replaced while maintaining the same maturity and redeemed its senior unsecured notes due 2015 through cash on-hand and borrowings under the Company's revolving credit facilities. | |||||||||
Fiscal 2013 Refinancing Transactions | |||||||||
During the three months ended December 31, 2012, the Company completed three transactions to refinance $848 million of term loans under its senior secured credit facility, which were (1) an amendment and restatement of the senior secured credit facility and the senior secured multi-currency asset-based revolving credit facility on October 29, 2012 along with the extension of the maturity date of $135 million aggregate principal amount of senior secured term B-1 loans (the "term B-1 loans") by converting such loans into a new tranche of senior secured term B-4 loans (the "term B-4 loans"), (2) an amendment and restatement of the senior secured credit facility on December 21, 2012 along with the extension of the maturity date of $713 million aggregate principal amount of term B-1 loans and $134 million aggregate principal amount of term B-4 loans, in each case, by converting such loans into a new tranche of senior secured term B-5 loans (the "term B-5 loans") and (3) the issuance on December 21, 2012 of $290 million of 9% senior secured notes due April 2019, the net proceeds of which were used to repay $284 million of term B-5 loans. | |||||||||
During the three months ended March 31, 2013, the Company refinanced the remaining $584 million of term B-1 loans outstanding under its senior secured credit facility with cash proceeds from the issuance of $589 million aggregate principal amount of term B-5 loans under the senior secured credit facility. | |||||||||
Additionally, during the three months ended March 31, 2013, the Company refinanced $1,384 million of senior unsecured notes, through (1) amendments to the senior secured credit facility and the senior secured multi-currency asset-based revolving credit facility permitting the refinancing of the 9.75% senior unsecured notes due 2015 and 10.125%/10.875% senior unsecured paid-in-kind ("PIK") toggle notes due 2015 (collectively, the “Old Notes”) with indebtedness secured by a lien on certain collateral on a junior-priority basis and (2) the exchange of $1,384 million of Old Notes for $1,384 million of 10.50% senior secured notes due 2021. | |||||||||
Fiscal 2014 Refinancing Transactions | |||||||||
On February 5, 2014, the Company completed an amendment to the senior secured credit facility pursuant to which the Company refinanced $1,138 million aggregate principal amount of term B-5 loans with the cash proceeds from the issuance of senior secured term B-6 loans (“term B-6 loans”). | |||||||||
On May 15, 2014, the Company redeemed 100% of the aggregate principal amount of its 10.125%/10.875% senior unsecured PIK toggle notes due 2015 and 9.75% senior unsecured cash-pay notes due 2015 at a redemption price of 100% of the principal amount thereof, plus accrued and unpaid interest, or $92 million and $58 million, respectively. The redemption price of $150 million was funded through cash on-hand of $10 million and borrowings of $140 million under the Company's revolving credit facilities. During the quarter ended September 30, 2014, the Company repaid $10 million of the borrowings under the senior secured multi-currency revolver. | |||||||||
Long-term debt consists of the following: | |||||||||
September 30, | |||||||||
In millions | 2014 | 2013 | |||||||
9.75% senior unsecured cash pay notes due November 1, 2015 | $ | — | $ | 58 | |||||
10.125%/10.875% senior unsecured PIK toggle notes due November 1, 2015 | — | 92 | |||||||
Variable rate senior secured multi-currency asset-based revolving credit facility due | 40 | — | |||||||
26-Oct-16 | |||||||||
Variable rate senior secured multi-currency revolver due October 26, 2016 | 90 | — | |||||||
Variable rate senior secured term B-3 loans due October 26, 2017 | 2,102 | 2,127 | |||||||
Variable rate senior secured term B-4 loans due October 26, 2017 | 1 | 1 | |||||||
Variable rate senior secured term B-5 loans due March 31, 2018 | — | 1,141 | |||||||
Variable rate senior secured term B-6 loans due March 31, 2018 | 1,128 | — | |||||||
7% senior secured notes due April 1, 2019 | 1,009 | 1,009 | |||||||
9% senior secured notes due April 1, 2019 | 290 | 290 | |||||||
10.50% senior secured notes due March 1, 2021 | 1,384 | 1,384 | |||||||
Unaccreted discount | (21 | ) | (16 | ) | |||||
6,023 | 6,086 | ||||||||
Debt maturing within one year | (32 | ) | (35 | ) | |||||
Long-term debt | $ | 5,991 | $ | 6,051 | |||||
Senior Secured Credit Facility | |||||||||
Prior to the fiscal 2013 refinancing transactions, the senior secured credit facility consisted of (a) a senior secured multi-currency revolver allowing for borrowings of up to $200 million, (b) term B-1 loans with an outstanding principal amount as of September 30, 2012 of $1,434 million, and (c) senior secured term B-3 loans (the "term B-3 loans") with an outstanding principal amount as of September 30, 2012 of $2,152 million. | |||||||||
On October 29, 2012, Avaya Inc., Citibank, N.A. and the lenders party thereto entered into Amendment No. 4 to Credit Agreement pursuant to which the senior secured credit facility was amended and restated in its entirety (as so amended and restated, the "Cash Flow Credit Agreement"). The modified terms of the Cash Flow Credit Agreement included (1) an amendment which allowed the Company to extend the maturity of a portion of the term B-1 loans representing outstanding principal amounts of $135 million from October 26, 2014 to October 26, 2017 by converting such loans into a new tranche of term B-4 loans, (2) permission to issue Incremental Replacement Secured Notes and Junior Secured Debt as described below under the heading “Senior Secured Asset-Based Credit Facility” (except, pursuant to the Cash Flow Credit Agreement, such Incremental Replacement Secured Notes and Junior Secured Debt must be secured by a lien on the Collateral (as defined in the Cash Flow Credit Agreement) ranking junior to the lien securing the obligations under the Cash Flow Credit Agreement) and (3) permission to issue indebtedness to refinance a portion of the term loans outstanding under the Cash Flow Credit Agreement and to secure such indebtedness by a lien on the Collateral (as defined in the Cash Flow Credit Agreement) ranking junior to the lien securing the obligations under the Cash Flow Credit Agreement, subject to certain other conditions and limitations set forth in the Cash Flow Credit Agreement. | |||||||||
On December 21, 2012, Avaya Inc., Citibank, N.A. and the lenders party thereto entered into Amendment No. 5 to Credit Agreement, pursuant to which the Cash Flow Credit Agreement was amended and restated in its entirety. The modified terms of the Cash Flow Credit Agreement included (1) an amendment which allowed the Company to extend the maturity of $713 million aggregate principal amount of the outstanding term B-1 loans from October 26, 2014 to March 31, 2018 and $134 million aggregate principal amount of the outstanding term B-4 loans from October 26, 2017 to March 31, 2018, in each case, by converting such loans into a new tranche of term B-5 loans; and (2) permission to apply net proceeds from Credit Agreement Refinancing Indebtedness (as defined in the Cash Flow Credit Agreement) incurred or issued on December 21, 2012 to refinance, at the Company's election, any class or classes of senior secured term loans, including the new term B-5 loans. | |||||||||
Additionally, as discussed more fully below, on December 21, 2012, the Company completed a private placement of $290 million of senior secured notes, the net proceeds of which were used to repay $284 million of term B-5 loans outstanding under the Cash Flow Credit Agreement. Funds affiliated with TPG were holders of $22 million of term B-5 loans repaid with the proceeds of the senior secured notes. | |||||||||
On February 13, 2013, Avaya Inc. and Citibank, N.A. and the lenders party thereto entered into Amendment No. 6 to Credit Agreement pursuant to which the Cash Flow Credit Agreement was amended. The modified terms of the Cash Flow Credit Agreement permitted the Company to refinance all of the Company's outstanding Old Notes with indebtedness secured by a lien on the Collateral (as defined in the Cash Flow Credit Agreement) ranking junior to the lien on the Collateral securing the obligations under the Cash Flow Credit Agreement, subject to certain other conditions and limitations set forth in the Cash Flow Credit Agreement. | |||||||||
On March 12, 2013, Avaya Inc., Citibank, N.A. and the lenders party thereto entered into Amendment No. 7 to Credit Agreement pursuant to which the Cash Flow Credit Agreement was amended. Pursuant to the amendment, the Company refinanced in full all the outstanding term B-1 loans with the cash proceeds from the issuance of $589 million aggregate principal amount of term B-5 loans under the Cash Flow Credit Agreement. | |||||||||
The October 29, 2012, December 21, 2012 and February 13, 2013 amendments and restatements of the Cash Flow Credit Agreement represent debt modifications for accounting purposes. Accordingly, third party expenses of $6 million incurred in connection with the transactions were expensed as incurred and included in other income, net during fiscal 2013. Avaya’s financing sources that held term B-1 loans, term B-3 loans, term B-5 loans and/or revolving credit commitments under the Cash Flow Credit Agreement and consented to each amendment and restatement of the Cash Flow Credit Agreement received in aggregate a consent fee of $15 million. Fees paid to or on behalf of the holders of term loans in connection with the modification were recorded as a discount to the face value of the respective debt and are being accreted over the term of the debt as interest expense. Fees paid to or on behalf of the holders of the revolving credit commitments in connection with the modification were recorded as deferred debt issuance costs and are being amortized over the term of the debt as interest expense. | |||||||||
The March 12, 2013 amendment and restatement of the Cash Flow Credit Agreement was accounted for as a modification of debt to the extent the existing term B-1 loans were refinanced with term B-5 loans issued to the same creditor and an extinguishment of debt to the extent refinanced with term B-5 loans issued to a different creditor. Accordingly, for the portion accounted for as a debt extinguishment the difference between the reacquisition price and the carrying value of the term B-1 loans (including any unamortized discount and debt issue costs) of $3 million was recognized as a loss upon debt extinguishment during fiscal 2013. Third party expenses of $5 million associated with the issuance of the new term B-5 loans were capitalized and are being amortized over the term of the term B-5 loans. Third party expenses of $3 million associated with the modification of debt were expensed as incurred and included in other income, net during fiscal 2013. | |||||||||
On February 5, 2014, Avaya Inc., Citibank, N.A., and the lenders party thereto entered into Amendment No. 8 to Credit Agreement pursuant to which the Cash Flow Credit Agreement was amended. Pursuant to the amendment, the Company refinanced in full all of the outstanding term B-5 loans with the cash proceeds from the issuance of $1,138 million aggregate principal balance of term B-6 loans under the Cash Flow Credit Agreement. | |||||||||
The February 5, 2014 amendment of the Cash Flow Credit Agreement was accounted for as a modification of debt to the extent the existing term B-5 loans were refinanced with term B-6 loans issued to the same creditor and an extinguishment of debt to the extent refinanced with term B-6 loans issued to a different creditor. Accordingly, for the portion accounted for as a debt extinguishment the difference between the reacquisition price (including a call premium required to be paid to the holders of the term B-5 loans) and the carrying value of the term B-5 loans (including any unamortized premium and debt issue costs) of $4 million was recognized as a loss upon debt extinguishment during fiscal 2014. Third party expenses of $2 million associated with the modification of debt were expensed as incurred and included in other income, net during fiscal 2014. | |||||||||
On May 15, 2014, the Company borrowed $100 million under the senior secured multi-currency revolver, the proceeds of which were used to fund, in part, the redemption of the 10.125%/10.875% senior unsecured PIK toggle notes due 2015 and 9.75% senior unsecured cash-pay notes. During the quarter ended September 30, 2014, the Company repaid $10 million of the borrowings under the senior secured multi-currency revolver. The borrowings bear interest at a rate per annum equal to a LIBOR rate plus an applicable margin, and are subject to the terms and conditions of the Cash Flow Credit Agreement. The senior secured multi-currency revolver allows for borrowings of up to $200 million, has a final maturity of October 26, 2016, includes capacity available for letters of credit and for short-term borrowings, and is available in euros in addition to dollars. | |||||||||
Subsequent to the fiscal 2014 refinancing transactions, the Cash Flow Credit Agreement consists of (a) a senior secured multi-currency revolver with borrowings as of September 30, 2014 of $90 million issued and outstanding and remaining availability of $110 million, (b) term B-3 loans with an outstanding principal amount as of September 30, 2014 of $2,102 million, (c) term B-4 loans with an outstanding principal amount as of September 30, 2014 of $1 million, and (d) term B-6 loans with an outstanding principal amount as of September 30, 2014 of $1,128 million. Borrowings are guaranteed by Parent and substantially all of the Company's U.S. subsidiaries. The Cash Flow Credit Agreement is secured by substantially all assets of Parent, the Company and the subsidiary guarantors. | |||||||||
The term B-3 loans, term B-4 loans and term B-6 loans each bear interest at a rate per annum equal to either a base rate (subject to a floor of 2.25% in the case of the term B-4 loans and 2.00% in the case of the term B-6 loans) or a LIBOR rate (subject to a floor of 1.25% in the case of the term B-4 loans and 1.00% in the case of the term B-6 loans), in each case plus an applicable margin. Subject to the floor described in the immediately preceding sentence the base rate is determined by reference to the higher of (1) the prime rate of Citibank, N.A. and (2) the federal funds effective rate plus 1/2 of 1%. The applicable margin for borrowings of term B-3 loans, term B-4 loans and term B-6 loans is 3.50%, 5.25% and 4.50% per annum, respectively, with respect to base rate borrowings and 4.50%, 6.25% and 5.50%, per annum, respectively, with respect to LIBOR borrowings. The applicable margin on the term B-4 loans and term B-6 loans is subject to increase pursuant to the Cash Flow Credit Agreement in connection with the making of certain refinancing, extended or replacement term loans under the Cash Flow Credit Agreement with an Effective Yield (as defined in the Cash Flow Credit Agreement) greater than the applicable Effective Yield payable in respect of the applicable loans at such time plus 50 basis points. | |||||||||
During fiscal 2014 and 2013, the Company paid $38 million and $38 million, respectively in aggregate quarterly principal payments on the senior secured term loans outstanding under the senior secured credit facility. In addition, the Company is required to prepay outstanding term loans based on its annual excess cash flow, as defined in the senior secured credit facility. No such excess cash payment was required during fiscal 2014 and 2013 based on fiscal 2013 and 2012 cash flows, respectively. | |||||||||
In addition to paying interest on outstanding principal under the senior secured credit facility, the Company is required to pay a commitment fee of 0.50% per annum in respect of unutilized commitments under the revolver portion of this facility. | |||||||||
Senior Unsecured Notes | |||||||||
The Company issued senior unsecured cash-pay notes and senior unsecured PIK toggle notes, each due November 1, 2015. The interest rate for the cash-pay notes is fixed at 9.75% and the interest rates for the cash interest and PIK interest portions of the PIK-toggle notes are fixed at 10.125% and 10.875%, respectively. At the time of their issuance, the Company had $700 million and $750 million of cash-pay and PIK-toggle notes, respectively. Immediately prior to March 7, 2013, the Company had $700 million and $834 million of cash-pay and PIK-toggle notes, respectively. | |||||||||
As discussed more fully below, on March 7, 2013, the Company completed an exchange offer (the “Exchange Offer”) in which $1,384 million of Old Notes (including $642 million of senior unsecured cash-pay notes and $742 million of senior unsecured PIK toggle notes) were exchanged for 10.50% senior secured notes due 2021. The Exchange Offer represents a debt modification for accounting purposes. Accordingly, third party expenses of $9 million incurred in connection with the transaction were expensed as incurred and included in other income, net during fiscal 2014. Avaya's financing sources that held the Old Notes that elected to exchange received a consent fee in aggregate of $4 million. Fees paid to or on behalf of the holders of the Old Notes in connection with the modification were recorded as a discount to the face value of the 10.50% senior secured notes due 2021 and are being accreted over the term of the debt as interest expense. | |||||||||
On May 15, 2014, the Company redeemed 100% of the remaining aggregate principal amount of its 10.125%/10.875% senior unsecured PIK toggle notes due 2015 and 9.75% senior unsecured cash-pay notes due 2015 at a redemption price of 100% of the principal amount thereof, plus accrued and unpaid interest, or $92 million and $58 million, respectively. The redemption represents a debt extinguishment for accounting purposes. Accordingly, the difference between the reacquisition price and the carrying value of the 10.125%/10.875% senior unsecured PIK toggle notes due 2015 and 9.75% senior unsecured cash-pay notes (including any unamortized discount and debt issue costs) of $1 million was recognized as a loss upon debt extinguishment during fiscal 2014. | |||||||||
Senior Secured Asset-Based Credit Facility | |||||||||
The Company’s senior secured multi-currency asset-based revolving credit facility allows for borrowings of up to $335 million, subject to availability under a borrowing base, of which $150 million may be in the form of letters of credit. The borrowing base at any time equals the sum of 85% of eligible accounts receivable plus 85% of the net orderly liquidation value of eligible inventory, subject to certain reserves and other adjustments. The Company and substantially all of its U.S. subsidiaries are borrowers under this facility, and borrowings are guaranteed by Parent, the Company and substantially all of the Company’s U.S. subsidiaries. The facility is secured by substantially all assets of Parent, the Company and the subsidiary guarantors. The senior secured multi-currency asset-based revolving credit facility also provides the Company with the right to request up to $100 million of additional commitments under this facility. | |||||||||
On October 29, 2012 Avaya Inc., the several subsidiary borrowers (the “Subsidiary Borrowers”) party thereto, Citicorp USA, Inc. and the lenders party thereto entered into Amendment No. 2 to Credit Agreement, pursuant to which the senior secured multi-currency asset-based revolving credit facility was amended and restated in its entirety (as so amended and restated, the “ABL Credit Agreement”). | |||||||||
The modified terms of the ABL Credit Agreement include permission to issue or incur, as applicable, secured indebtedness in the form of (1) one or more series of secured notes in lieu of any Revolving Commitment Increases (as defined in the ABL Credit Agreement) in an aggregate principal amount not to exceed $100 million, plus the amount by which unused Commitments (as defined in the ABL Credit Agreement) have been previously reduced pursuant to the ABL Credit Agreement, less the amount of all Revolving Commitment Increases effected at or prior to the time of issuance of such notes (“Incremental Replacement Secured Notes”), and (2) one or more series of secured notes or secured loans in an aggregate principal amount not to exceed $750 million (“Junior Secured Debt”). Any such Incremental Replacement Secured Notes or Junior Secured Debt (a) must be (x) issued or incurred, as applicable, in connection with a modification, refinancing, refunding, renewal, replacement, exchange or extension of senior unsecured indebtedness and (y) secured by a lien on the Collateral (as defined in the ABL Credit Agreement) ranking junior to the lien securing the obligations under the ABL Credit Agreement and (b) will be subject to certain other conditions and limitations set forth in the ABL Credit Agreement. | |||||||||
On February 13, 2013, Avaya Inc., the Subsidiary Borrowers, Citicorp USA, Inc. and the lenders party thereto entered into Amendment No. 3 to Credit Agreement pursuant to which the ABL Credit Agreement was amended. The modified terms of the ABL Credit Agreement permitted the Company to refinance all of the Company's outstanding Old Notes with indebtedness secured by a lien on the Collateral (as defined in the ABL Credit Agreement) ranking junior to the lien on the Collateral securing the obligations under the ABL Credit Agreement, subject to certain other conditions and limitations set forth in the ABL Credit Agreement. Further, the terms of the amendment permit certain other obligations of the Company and certain of its subsidiaries to be secured by the ABL Priority Collateral (as defined in the ABL Credit Agreement) on a junior-priority basis. | |||||||||
On May 15, 2014, the Company borrowed $40 million under the senior secured multi-currency asset-based revolving credit facility, the proceeds of which were used to fund, in part, the redemption of the 10.125%/10.875% senior unsecured PIK toggle notes due 2015 and 9.75% senior unsecured cash-pay notes. Borrowings under the ABL Credit Agreement bear interest at a rate per annum equal to, at the Company's option, either (a) a LIBOR rate plus a margin of 1.75% or (b) a base rate plus a margin of 0.75%. The interest rate election made on the May 15, 2014 borrowing was the LIBOR rate. Any principal amount outstanding under this facility is payable in full on October 26, 2016. | |||||||||
At September 30, 2014 the Company had $40 million of aggregate borrowings under this facility in addition to $79 million of issued and outstanding letters of credit, with aggregate remaining revolver availability of $207 million. At September 30, 2013 there were no borrowings under this facility in addition to $82 million of issued and outstanding letters of credit, with remaining availability of $228 million. | |||||||||
7% Senior Secured Notes | |||||||||
On February 11, 2011, the Company completed a private placement of $1,009 million of senior secured notes (the "7% Senior Secured Notes"). The 7% Senior Secured Notes bear interest at a rate of 7% per annum, mature on April 1, 2019 and were sold at par through a private placement to qualified institutional buyers pursuant to Rule 144A (and outside the United States in reliance on Regulation S) under the Securities Act of 1933, as amended (the “Securities Act”) and have not been, and will not be, registered under the Securities Act or applicable state or foreign securities laws. | |||||||||
The Company may redeem the 7% Senior Secured Notes commencing April 1, 2015 at 103.5% of the principal amount redeemed, which decreases to 101.75% on April 1, 2016 and to 100% on or after April 1, 2017. The Company may redeem all or part of the notes at any time prior to April 1, 2015 at 100% of the principal amount redeemed plus a “make-whole” premium. In addition, the Company may redeem up to 35% of the original aggregate principal balance of the 7% Senior Secured Notes at any time prior to April 1, 2014 with the net proceeds of certain equity offerings at 107% of the aggregate principal amount of 7% Senior Secured Notes redeemed. Upon the occurrence of specific kinds of changes of control, the Company will be required to make an offer to purchase the 7% Senior Secured Notes at 101% of their principal amount. If the Company or any of its restricted subsidiaries engages in certain asset sales, under certain circumstances the Company will be required to use the net proceeds to make an offer to purchase the 7% Senior Secured Notes at 100% of their principal amount. | |||||||||
Substantially all of the Company’s U.S. 100%-owned subsidiaries are guarantors of the 7% Senior Secured Notes. The 7% Senior Secured Notes are secured by substantially all of the assets of the Company and the subsidiary guarantors (other than with respect to real estate). The notes and the guarantees are secured equally and ratably with the Cash Flow Credit Agreement and any future first lien obligations by (i) a first-priority lien on substantially all of the Company’s and the guarantors’ assets, other than (x) any real estate and (y) collateral that secures the ABL Credit Agreement on a first-priority basis (the “ABL Priority Collateral”), and (ii) a second-priority lien on the ABL Priority Collateral, in each case, subject to certain customary exceptions. | |||||||||
9% Senior Secured Notes | |||||||||
On December 21, 2012, the Company completed a private placement of $290 million of senior secured notes (the "9% Senior Secured Notes"). The 9% Senior Secured Notes bear interest at a rate of 9% per annum, mature on April 1, 2019, and were sold at par through a private placement to qualified institutional buyers pursuant to Rule 144A (and outside the United States in reliance on Regulation S) under the Securities Act. The 9% Senior Secured Notes have not been, and will not be, registered under the Securities Act or applicable state or foreign securities laws and may not be offered or sold absent registration under the Securities Act or applicable state or foreign securities laws or applicable exemptions from registration requirements. | |||||||||
The 9% Senior Secured Notes are redeemable commencing April 1, 2015 at 104.5% of the principal amount redeemed, which decreases to 102.25% on April 1, 2016 and to 100% on or after April 1, 2017. The Company may redeem all or part of the notes at any time prior to April 1, 2015 at 100% of the principal amount redeemed plus a “make-whole” premium, as defined in the indenture governing the 9% Senior Secured Notes. In addition, the Company may redeem up to 35% of the original aggregate principal balance of the 9% Senior Secured Notes at any time prior to April 1, 2015 with the net proceeds of certain equity offerings at 109% of the aggregate principal amount redeemed. Upon the occurrence of specific kinds of changes of control, the Company will be required to make an offer to purchase the 9% Senior Secured Notes at 101% of their principal amount. If the Company or any of its restricted subsidiaries engages in certain asset sales, under certain circumstances the Company will be required to use the net proceeds to make an offer to purchase the 9% Senior Secured Notes at 100% of their principal amount. | |||||||||
The 9% Senior Secured Notes are secured by substantially all of the assets of the Company and substantially all of the Company’s U.S. 100%-owned subsidiaries (other than with respect to real estate). The notes and the guarantees are secured equally and ratably with the Cash Flow Credit Agreement, the 7% Senior Secured Notes due 2019 and any future first lien obligations by (i) a first-priority lien on substantially all of the Company’s and the guarantors’ assets, other than (x) any real estate and (y) collateral that secures the ABL Credit Agreement on a first-priority basis (the “ABL Priority Collateral”), and (ii) a second-priority lien on the ABL Priority Collateral, in each case, subject to certain customary exceptions. | |||||||||
The proceeds from the 9% Senior Secured Notes were used to repay $284 million aggregate principal amount of term B-5 loans and to pay related fees and expenses. In connection with the issuance of the 9% Senior Secured Notes, the Company capitalized financing costs of $7 million during fiscal 2013 and is amortizing these costs over the term of the 9% Senior Secured Notes. | |||||||||
The repayment of the term B-5 loans was accounted for as an extinguishment of debt. Accordingly the difference between the reacquisition price and the carrying value of the term B-5 loans (including unamortized debt issue costs) of $3 million was recognized as a loss upon debt extinguishment during fiscal 2013. | |||||||||
10.50% Senior Secured Notes | |||||||||
On March 7, 2013, the Company completed an Exchange Offer in which $1,384 million of Old Notes were exchanged for $1,384 million of senior secured notes due 2021 (the “10.50% Senior Secured Notes”). The 10.50% Senior Secured Notes were issued at par, bear interest at a rate of 10.50% per annum and mature on March 1, 2021. The 10.50% Senior Secured Notes have not been, and will not be, registered under the Securities Act or applicable state or foreign securities laws and may not be offered or sold absent registration under the Securities Act or applicable state or foreign securities laws or applicable exemptions from registration requirements. | |||||||||
The 10.50% Senior Secured Notes are redeemable commencing March 1, 2017 at 107.875% of the principal amount redeemed, which decreases to 105.250% on March 1, 2018, to 102.625% on March 1, 2019 and to 100% on or after March 1, 2020. The Company may redeem all or part of the notes at any time prior to March 1, 2017 at 100% of the principal amount redeemed plus a “make-whole” premium. In addition, the Company may redeem up to 35% of the original aggregate principal balance of the notes at any time prior to March 1, 2016 with the net proceeds of certain equity offerings at 110.5% of the aggregate principal amount redeemed. Upon the occurrence of specific kinds of changes of control, the Company will be required to make an offer to purchase the 10.50% Senior Secured Notes at 101% of their principal amount. If the Company or any of its restricted subsidiaries engages in certain asset sales, under certain circumstances the Company will be required to use the net proceeds to make an offer to purchase the 10.50% Senior Secured Notes at 100% of their principal amount. | |||||||||
The 10.50% Senior Secured Notes are secured by substantially all of the assets of the Company and substantially all of the Company's U.S. 100%-owned subsidiaries (other than with respect to real estate). The notes and the corresponding guarantees are secured on a junior priority basis to the Company's ABL Credit Agreement, the Company's Cash Flow Credit Agreement, the Company's existing 7% Senior Secured Notes due 2019, the Company's existing 9% Senior Secured Notes due 2019 and any future senior obligations by a junior priority lien on substantially all of the Company's and the guarantors' assets, other than any real estate. | |||||||||
The Company’s Cash Flow Credit Agreement, ABL Credit Agreement, and indentures governing its notes contain a number of covenants that, among other things and subject to certain exceptions, restrict the Company’s ability and the ability of certain of its subsidiaries to: (a) incur or guarantee additional debt and issue or sell certain preferred stock; (b) pay dividends on, redeem or repurchase capital stock; (c) make certain acquisitions or investments; (d) incur or assume certain liens; (e) enter into transactions with affiliates; (f) merge or consolidate with another company; (g) transfer or otherwise dispose of assets; (h) redeem subordinated debt; (i) incur obligations that restrict the ability of the Company’s subsidiaries to make dividends or other payments to the Company or Parent; and (j) create or designate unrestricted subsidiaries. They also contain customary affirmative covenants and events of default. As of September 30, 2014 and September 30, 2013, the Company was not in default under any of these agreements. | |||||||||
The weighted average interest rate of the Company’s outstanding debt as of September 30, 2014 and 2013 was 6.9% and 7.4%, respectively. | |||||||||
Annual maturities of long-term debt (excluding unaccreted discount of $21 million), for the next five years ending September 30th and thereafter, consist of: | |||||||||
In millions | |||||||||
2015 | $ | 38 | |||||||
2016 | 39 | ||||||||
2017 | 168 | ||||||||
2018 | 3,116 | ||||||||
2019 | 1,299 | ||||||||
2020 and thereafter | 1,384 | ||||||||
$ | 6,044 | ||||||||
Capital Lease Obligations | |||||||||
Included in other liabilities is $59 million and $21 million of capital lease obligations as of September 30, 2014 and 2013, respectively. | |||||||||
On August 20, 2014, the Company entered into an agreement to outsource certain delivery services associated with the Avaya Private Cloud Services business. That agreement also included the sale of specified assets owned by the Company for $40 million, which are being leased-back by Avaya and accounted for as a capital lease. Additionally, under the terms of the agreement, additional financings are available to Avaya and its subsidiaries of up to $24 million per year for the sole purpose of financing the use of equipment for the performance of services under the agreement until the expiration or termination of the agreement, provided that no material adverse change with respect to the Company has occurred or is continuing as of the date any such financing is requested. |
Derivatives_And_Other_Financia
Derivatives And Other Financial Instruments | 12 Months Ended | |||||||
Sep. 30, 2014 | ||||||||
Derivative Instruments and Hedging Activities Disclosure [Abstract] | ' | |||||||
Derivatives And Other Financial Instruments | ' | |||||||
Derivatives and Other Financial Instruments | ||||||||
Interest Rate Swaps | ||||||||
From time to time, the Company has entered into interest rate swap agreements to manage the amount of its floating rate debt in order to reduce its exposure to variable rate interest payments associated with certain borrowings under the Cash Flow Credit Agreement. As of September 30, 2013 each of these agreements has reached maturity and there are no outstanding interest rate swap agreements. | ||||||||
The fair value of each interest rate swap that is designated and qualifies as a cash flow hedge under ASC 815 is reflected as an asset or liability in the Consolidated Balance Sheets, reported as a component of other comprehensive loss and reclassified to earnings in the same period or periods during which the hedged transaction affects earnings. Gains and losses on derivative instruments representing hedge ineffectiveness are recognized in current earnings. The fair value of each interest rate swap is estimated as the net present value of their projected cash flows at the balance sheet date. | ||||||||
The following table summarizes the (gains) and losses of the interest rate contracts qualifying and designated as cash flow hedging instruments: | ||||||||
Fiscal years ended September 30, | ||||||||
In millions | 2013 | 2012 | ||||||
(Gain) loss on interest rate swaps | ||||||||
Recognized in other comprehensive loss | $ | (13 | ) | $ | (18 | ) | ||
Reclassified from accumulated other comprehensive loss into interest expense | $ | 13 | $ | 25 | ||||
Recognized in operations (ineffective portion) | $ | — | $ | — | ||||
Foreign Currency Forward Contracts | ||||||||
The Company utilizes foreign currency forward contracts primarily to manage short-term exchange rate exposures on certain receivables, payables and intercompany loans residing on foreign subsidiaries’ books, which are denominated in currencies other than the subsidiary’s functional currency. When those items are revalued into the subsidiaries’ functional currencies at the month-end exchange rates, the fluctuations in the exchange rates are recognized in the Consolidated Statements of Operations as other income (expense), net. Changes in the fair value of the Company’s foreign currency forward contracts used to offset these exposed items are also recognized in the Consolidated Statements of Operations as other income (expense), net in the period in which the exchange rates change. | ||||||||
The losses of the foreign currency forward contracts included in other income (expense), net were $4 million, $10 million and $4 million for fiscal 2014, 2013 and 2012, respectively. | ||||||||
The notional amount of the Company's financial instruments represents the face amount of the contractual arrangements and the basis on which U.S. dollars are to be exchanged. It is not a measure of market or credit exposure. The following table summarizes these notional amounts that principally represent the equivalent in U.S. dollars for contracts in their respective currencies: | ||||||||
September 30, | ||||||||
In millions | 2014 | 2013 | ||||||
Indian rupee | $ | 66 | $ | 38 | ||||
Japanese yen | 28 | 22 | ||||||
Euros | 21 | 14 | ||||||
Swiss franc | 10 | 11 | ||||||
British pound sterling | 19 | 11 | ||||||
Chinese yuan | 24 | 7 | ||||||
All other foreign currencies | 55 | 46 | ||||||
$ | 223 | $ | 149 | |||||
The following table summarizes the estimated fair value of the foreign currency contracts: | ||||||||
In millions | ||||||||
Balance Sheet Location | September 30, 2014 | September 30, 2013 | ||||||
Other current assets | $ | — | $ | 1 | ||||
Other current liabilities | (2 | ) | — | |||||
Net (Liability) Asset | $ | (2 | ) | $ | 1 | |||
Fair_Value_Measures
Fair Value Measures | 12 Months Ended | |||||||||||||||
Sep. 30, 2014 | ||||||||||||||||
Fair Value Disclosures [Abstract] | ' | |||||||||||||||
Fair Value Measures | ' | |||||||||||||||
Fair Value Measures | ||||||||||||||||
Pursuant to the accounting guidance for fair value measurements and its subsequent updates, fair value is defined as the price that would be received from selling an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. When determining the fair value measurements for assets and liabilities required or permitted to be recorded at fair value, the Company considers the principal or most advantageous market in which it would transact and it considers assumptions that market participants would use when pricing the asset or liability. | ||||||||||||||||
Fair Value Hierarchy | ||||||||||||||||
The accounting guidance for fair value measurements also requires an entity to maximize the use of observable inputs and minimize the use of unobservable inputs when measuring fair value. A financial instrument’s categorization within the fair value hierarchy is based upon the lowest level of input that is significant to the fair value measurement. The inputs are prioritized into three levels that may be used to measure fair value: | ||||||||||||||||
Level 1: Inputs that reflect quoted prices for identical assets or liabilities in active markets that are observable. | ||||||||||||||||
Level 2: Inputs that reflect quoted prices for similar assets or liabilities in active markets; quoted prices for identical or similar assets or liabilities in markets that are not active; or model-derived valuations in which significant inputs are observable or can be derived principally from, or corroborated by, observable market data. | ||||||||||||||||
Level 3: Inputs that are unobservable to the extent that observable inputs are not available for the asset or liability at the measurement date. | ||||||||||||||||
Asset and Liabilities Measured at Fair Value on a Recurring Basis | ||||||||||||||||
Assets and liabilities measured at fair value on a recurring basis as of September 30, 2014 and 2013 were as follows: | ||||||||||||||||
September 30, 2014 | ||||||||||||||||
Fair Value Measurements Using | ||||||||||||||||
In millions | Total | Quoted Prices in | Significant | Significant | ||||||||||||
Active Markets | Other | Unobservable | ||||||||||||||
for Identical | Observable | Inputs | ||||||||||||||
Instruments | Inputs | (Level 3) | ||||||||||||||
(Level 1) | (Level 2) | |||||||||||||||
Other Non-Current Assets: | ||||||||||||||||
Investments | $ | 1 | $ | 1 | $ | — | $ | — | ||||||||
Other Current Liabilities: | ||||||||||||||||
Foreign currency forward contracts | $ | 2 | $ | — | $ | 2 | $ | — | ||||||||
September 30, 2013 | ||||||||||||||||
Fair Value Measurements Using | ||||||||||||||||
In millions | Total | Quoted Prices in | Significant | Significant | ||||||||||||
Active Markets | Other | Unobservable | ||||||||||||||
for Identical | Observable | Inputs | ||||||||||||||
Instruments | Inputs | (Level 3) | ||||||||||||||
(Level 1) | (Level 2) | |||||||||||||||
Other Current Assets: | ||||||||||||||||
Foreign currency forward contracts | $ | 1 | $ | — | $ | 1 | $ | — | ||||||||
Other Non-Current Assets: | ||||||||||||||||
Investments | $ | 2 | $ | 1 | $ | 1 | $ | — | ||||||||
Foreign Currency Forward Contracts | ||||||||||||||||
Foreign currency forward contracts classified as Level 2 assets and liabilities are priced using quoted market prices for similar assets or liabilities in active markets. | ||||||||||||||||
Investments | ||||||||||||||||
Investments classified as Level 2 assets and liabilities are priced using quoted market prices for identical assets which are subject to infrequent transactions (i.e. a less active market). | ||||||||||||||||
Assets and Liabilities Measured at Fair Value on a Nonrecurring Basis | ||||||||||||||||
During the three months ended March 31, 2013, the Company performed an impairment test of goodwill for the ITPS reporting unit. Using level 3 inputs, the Company estimated the implied fair value of its goodwill to be $44 million as compared with a carrying value of $133 million and recorded an impairment to goodwill of $89 million. See Note 5, “Divestitures - IT Professional Services Business” for further discussion of the Company's ITPS reporting unit accounted for as a discontinued operation. No other assets or liabilities were measured at fair value on a nonrecurring basis during fiscal 2014 or 2013. | ||||||||||||||||
Fair Value of Financial Instruments | ||||||||||||||||
The fair values of cash and cash equivalents, accounts receivable, accounts payable and accrued expenses, to the extent the underlying liability will be settled in cash, approximate carrying values because of the short-term nature of these instruments. | ||||||||||||||||
On October 3, 2011 and October 3, 2012, the Company advanced $8 million and $10 million, respectively, to Parent, each in exchange for a note receivable. The proceeds of such notes were used by Parent to fund, in part, an acquisition of all outstanding shares of a unified communications solutions provider. Immediately upon completing the acquisition, Parent merged the acquired entity with and into Avaya Inc., with Avaya Inc. surviving the merger. | ||||||||||||||||
The principal amount of these notes plus any accrued and unpaid interest are due in full January 24, 2019 (as modified) and October 3, 2015 with interest at the rate of 1.65% (as modified) and 0.93% per annum, respectively. These notes are included in other assets in the Company's Consolidated Balance Sheets. The estimated fair value of the $8 million note receivable was $6 million and $8 million at September 30, 2014 and September 30, 2013, respectively. The estimated fair value of the $10 million note receivable was $9 million and $9 million at September 30, 2014 and September 30, 2013, respectively. The estimated fair value of each note was determined based on a Level 2 input using discounted cash flow techniques. | ||||||||||||||||
The estimated fair values of the amounts borrowed under the Company's revolving credit facilities at September 30, 2014 were estimated based on a Level 2 input using discounted cash flow techniques. Significant inputs to the discounted cash flow model include projected future cash flows based on projected LIBOR rates, and the average margin for companies with similar credit ratings and similar maturities. The estimated fair values of all other amounts borrowed under the Company’s financing arrangements at September 30, 2014 and September 30, 2013 were estimated based on a Level 2 input using quoted market prices for the Company’s debt which is subject to infrequent transactions (i.e. a less active market). | ||||||||||||||||
The estimated fair values of the amounts borrowed under the Company’s credit agreements at September 30, 2014 and September 30, 2013 are as follows: | ||||||||||||||||
September 30, 2014 | September 30, 2013 | |||||||||||||||
In millions | Principal | Fair | Principal | Fair | ||||||||||||
Amount | Value | Amount | Value | |||||||||||||
9.75% senior unsecured cash pay notes due November 1, 2015 | $ | — | $ | — | $ | 58 | $ | 57 | ||||||||
10.125%/10.875% senior unsecured PIK toggle notes due November 1, 2015 | — | — | 92 | 91 | ||||||||||||
Variable rate senior secured multi-currency asset-based revolving credit facility due October 26, 2016 | 40 | 38 | — | — | ||||||||||||
Variable rate senior secured multi-currency revolver due October 26, 2016 | 90 | 86 | — | — | ||||||||||||
Variable rate senior secured term B-3 loans due October 26, 2017 | 2,102 | 2,002 | 2,127 | 1,898 | ||||||||||||
Variable rate senior secured term B-4 loans due October 26, 2017 | 1 | 1 | 1 | 1 | ||||||||||||
Variable rate senior secured term B-5 loans due March 31, 2018 | — | — | 1,141 | 1,078 | ||||||||||||
Variable rate senior secured term B-6 loans due March 31, 2018 | 1,128 | 1,116 | — | — | ||||||||||||
7% senior secured notes due April 1, 2019 | 1,009 | 975 | 1,009 | 941 | ||||||||||||
9% senior secured notes due April 1, 2019 | 290 | 294 | 290 | 281 | ||||||||||||
10.50% senior secured notes due March 1, 2021 | 1,384 | 1,204 | 1,384 | 1,110 | ||||||||||||
Total | $ | 6,044 | $ | 5,716 | $ | 6,102 | $ | 5,457 | ||||||||
Income_Taxes
Income Taxes | 12 Months Ended | ||||||||||||
Sep. 30, 2014 | |||||||||||||
Income Tax Disclosure [Abstract] | ' | ||||||||||||
Income Taxes | ' | ||||||||||||
Income Taxes | |||||||||||||
The (provision for) benefit from income taxes of continuing operations is comprised of U.S. federal, state and foreign income taxes. A reconciliation of the Company’s loss from continuing operations before income taxes at the U.S. federal statutory rate to the (provision for) benefit from income taxes of continuing operations is as follows: | |||||||||||||
Fiscal years ended September 30, | |||||||||||||
In millions | 2014 | 2013 | 2012 | ||||||||||
Income tax benefit computed at the U.S. federal statutory rate of 35% | $ | 85 | $ | 119 | $ | 126 | |||||||
State and local income taxes, net of federal income tax effect | 10 | 29 | 3 | ||||||||||
Tax differentials on foreign earnings | (26 | ) | (27 | ) | 6 | ||||||||
Taxes on unremitted foreign earnings and profits | 26 | (22 | ) | (51 | ) | ||||||||
Adjustment to deferred taxes | 29 | — | 9 | ||||||||||
Audit settlements | 2 | (21 | ) | (18 | ) | ||||||||
Credits and other taxes | (13 | ) | (10 | ) | — | ||||||||
Rate changes | (6 | ) | (5 | ) | — | ||||||||
U.S. tax on foreign source income | (29 | ) | (23 | ) | (20 | ) | |||||||
Other differences—net | 18 | — | — | ||||||||||
Valuation allowance | (147 | ) | (5 | ) | (51 | ) | |||||||
(Provision for) benefit from income taxes of continuing operations | $ | (51 | ) | $ | 35 | $ | 4 | ||||||
The following table presents the U.S. and foreign components of loss from continuing operations before income taxes and the (provision for) benefit from income taxes of continuing operations: | |||||||||||||
Fiscal years ended September 30, | |||||||||||||
In millions | 2014 | 2013 | 2012 | ||||||||||
LOSS FROM CONTINUING OPERATIONS BEFORE INCOME TAXES: | |||||||||||||
U.S. | $ | (173 | ) | $ | (296 | ) | $ | (213 | ) | ||||
Foreign | (69 | ) | (46 | ) | (149 | ) | |||||||
Loss from continuing operations before income taxes | $ | (242 | ) | $ | (342 | ) | $ | (362 | ) | ||||
(PROVISION FOR) BENEFIT FROM INCOME TAXES OF CONTINUING OPERATIONS: | |||||||||||||
CURRENT | |||||||||||||
Federal | $ | 1 | $ | (1 | ) | $ | — | ||||||
State and local | 10 | 1 | (2 | ) | |||||||||
Foreign | (40 | ) | (66 | ) | (43 | ) | |||||||
(29 | ) | (66 | ) | (45 | ) | ||||||||
DEFERRED | |||||||||||||
Federal | (12 | ) | 81 | 50 | |||||||||
State and local | (1 | ) | 18 | 6 | |||||||||
Foreign | (9 | ) | 2 | (7 | ) | ||||||||
(22 | ) | 101 | 49 | ||||||||||
(Provision for) benefit from income taxes of continuing operations | $ | (51 | ) | $ | 35 | $ | 4 | ||||||
The components of deferred tax assets and liabilities as of September 30, 2014 and 2013 are as follows: | |||||||||||||
September 30, | |||||||||||||
In millions | 2014 | 2013 | |||||||||||
DEFERRED INCOME TAX ASSETS: | |||||||||||||
Benefit obligations | $ | 667 | $ | 646 | |||||||||
Accrued liabilities | — | 83 | |||||||||||
Net operating losses / credit carryforwards | 1,215 | 1,146 | |||||||||||
Property, plant and equipment | 34 | 49 | |||||||||||
Other | — | 3 | |||||||||||
Valuation allowance | (1,628 | ) | (1,491 | ) | |||||||||
Gross deferred income tax assets | 288 | 436 | |||||||||||
DEFERRED INCOME TAX LIABILITIES: | |||||||||||||
Goodwill and intangible assets | (351 | ) | (438 | ) | |||||||||
Other | (19 | ) | (19 | ) | |||||||||
Accrued liabilities | (94 | ) | (130 | ) | |||||||||
Gross deferred income tax liabilities | (464 | ) | (587 | ) | |||||||||
Net deferred income tax liabilities | $ | (176 | ) | $ | (151 | ) | |||||||
During fiscal 2014 the Company recorded immaterial corrections to the prior year disclosure of deferred income tax assets and liabilities resulting in a decrease to deferred income tax assets of $38 million associated with net operating losses, an increase to deferred income tax liabilities of $43 million associated with impairment recaptures, a decrease to deferred income tax assets of $21 million associated with benefit obligations and corresponding decreases to the related valuation allowance of $102 million. The correction had no impact on the Consolidated Statement of Operations, Consolidated Balance Sheet, or Consolidated Statement of Cash Flows. In addition to the revised table above, the effective tax rate table was revised appropriately for the same components. | |||||||||||||
In addition, during the third quarter of fiscal 2014 and the fourth quarter of fiscal 2012, the Company recorded corrections to prior period deferred tax assets and liabilities for certain non-U.S. legal entities. These adjustments decreased the provision for income taxes of continuing operations by $6 million and $9 million in fiscal 2014 and 2012, respectively. Prior to these adjustments the Company's provision for income taxes of continuing operations was $57 million for the year ended September 30, 2014 and $5 million for the year ended September 30, 2012. The Company evaluated each correction in relation to the quarter and fiscal year in which it was recorded, as well as the periods in which the adjustment originated, and concluded that each adjustment was not material to the current period or any prior quarter or year. | |||||||||||||
As of September 30, 2014, the Company had tax-effected net operating loss (“NOL”) carryforwards of $1,138 million, comprised of $590 million for U.S. federal, state and local taxes and $548 million for foreign taxes, including $215 million and $287 million in Germany and Luxembourg, respectively. U.S. federal and state NOL carryforwards expire through the year 2023, with the majority expiring in excess of 8 years. The majority of foreign NOL carryforwards have no expiration. Additionally, the Company has various other tax credit carry-forwards totaling $78 million, of which $54 million expire within 5 to 15 years while the remaining have no expiration. | |||||||||||||
As a result of the Merger in October 2007, a significant change in the ownership of the Company occurred which, pursuant to Section 382 of the Internal Revenue Code, will limit on an annual basis the Company's ability to utilize its pre-Merger U.S. federal NOLs and U.S. federal tax credits. The Company's NOLs and credits will continue to be available to offset taxable income and tax liabilities (until such NOLs and credits are either used or expire) subject to the Section 382 annual limitation. If the annual limitation amount is not fully utilized in a particular tax year, then the unused portion from that particular tax year will be added to the annual limitation in subsequent years. On June 9, 2011, Parent filed with the Securities and Exchange Commission a registration statement on Form S-1 (as updated from time to time) relating to a proposed initial public offering of its common stock. The Company does not believe that this share issuance will itself, or when aggregated with other prior shareholder ownership changes during the applicable testing period, cause an ownership change that would further limit, on an annual basis, its ability to utilize its current U.S. federal net operating losses and U.S. federal tax credits. | |||||||||||||
At September 30, 2014, the valuation allowance of $1,628 million is comprised of $1,057 million, $296 million, $224 million and $51 million related to the U.S., Germany, Luxembourg, and other foreign subsidiaries, respectively. In assessing the realization of deferred tax assets, the Company considers whether it is more likely than not that some portion or all of the deferred tax assets will not be realized. Primarily as a result of significant book taxable losses incurred subsequent to the Merger, the Company’s deferred tax assets exceed its deferred tax liabilities, exclusive of the U.S. deferred tax liabilities associated with indefinite-lived intangible assets. The Company is in a three-year cumulative book taxable loss position in the U.S and other significant tax jurisdictions and expects to continue to incur significant interest expense related to its debt and amortization and depreciation expense associated with the Merger and acquisition of NES. | |||||||||||||
The Company considered the scheduled reversal of deferred tax assets and liabilities, projected future taxable income, and certain tax planning strategies in assessing the realization of its deferred tax assets. Based on this assessment, the Company determined that it is more likely than not that the deferred tax assets in certain significant jurisdictions, including the U.S., Canada, Ireland, Germany, Luxembourg, Spain and France, will not be realized to the extent they exceed the scheduled reversal of deferred tax liabilities. | |||||||||||||
In fiscal 2014, 2013, and 2012 the increase in the Company's valuation allowance was $137 million, $40 million, and $79 million, respectively. The changes to the valuation allowance are associated with the changes in the Company’s deferred tax assets primarily as a result of additional NOLs and the tax effects related to other comprehensive income. In fiscal 2013, and 2012, as a result of the charges to other comprehensive income for these tax effects the Company recognized an income tax benefit of continuing operations in the Consolidated Statement of Operations and less valuation allowance was required against the Company’s deferred tax assets. In fiscal 2014, the increase in the Company's valuation allowance is partially offset by the immaterial correction to the prior year disclosure discussed above. The recognition of valuation allowances will continue to adversely affect the Company's effective income tax rate. | |||||||||||||
As of September 30, 2012, the Company changed its indefinite reinvestment of undistributed foreign earnings assertion with respect to its non-U.S. subsidiaries. As of September 30, 2014, the Company has an outside basis difference of $389 million with a deferred tax liability of $61 million with respect to earnings and profits of $114 million. The Company is permanently reinvested on the remaining basis difference and estimates the unrecorded deferred tax liability to be approximately $106 million. During fiscal 2014, the Company recorded a reduction to its deferred tax liability of $33 million related to foreign earnings and profits which was offset by an increase in valuation allowance. | |||||||||||||
Included in noncurrent liabilities at September 30, 2014 is $257 million of unrecognized tax benefits ("UTBs") associated with uncertain tax positions and an additional $22 million of accrued interest and penalties related to these amounts. The Company estimates that approximately $101 million of UTBs would affect the effective tax rate if recognized. At this time, the Company is unable to make a reasonably reliable estimate of the timing of payments in connection with these tax liabilities. The Company’s policy is to include interest and penalties related to its uncertain tax positions within the (provision for) benefit from income taxes. Included in the (provision for) benefit from income taxes of continuing operations in fiscal 2014, 2013 and 2012 is interest expense of $2 million, $1 million and $2 million, respectively. The Company files corporate income tax returns with the federal government in the U.S. and with multiple U.S. state and local jurisdictions and non-U.S. tax jurisdictions. In the ordinary course of business these income tax returns will be examined by the tax authorities. The Internal Revenue Service has concluded its examination of the Company’s U.S. federal income tax returns for fiscal years ended September 30, 2007, 2008 and 2009, including the period from October 1, 2007 through October 26, 2007. The settlement had an inconsequential impact on the benefit from income taxes of continuing operations for fiscal 2012. Various state, local, and foreign income tax returns, such as Italy, Sweden, and Ireland, are under examination by taxing authorities for tax years ranging from 2001 through 2013. It is reasonably possible that the total amount of UTB will increase or decrease in the next 12 months as a result of these examinations; however, quantification of an estimated range cannot be made at this time. | |||||||||||||
The following table summarizes the changes in the gross UTB liability for fiscal 2014, 2013 and 2012: | |||||||||||||
In millions | |||||||||||||
Gross UTB balance at October 1, 2011 | $ | 224 | |||||||||||
Additions based on tax positions relating to the period | 27 | ||||||||||||
Additions based on tax positions relating to prior periods | (1 | ) | |||||||||||
Settlements with taxing authorities | (4 | ) | |||||||||||
Statute of limitations expirations | (1 | ) | |||||||||||
Gross UTB balance at September 30, 2012 | 245 | ||||||||||||
Additions based on tax positions relating to the period | 21 | ||||||||||||
Change to tax positions relating to prior periods | 4 | ||||||||||||
Settlements with taxing authorities | (1 | ) | |||||||||||
Statute of limitations expirations | (5 | ) | |||||||||||
Gross UTB balance at September 30, 2013 | 264 | ||||||||||||
Additions based on tax positions relating to the period | 23 | ||||||||||||
Change to tax positions relating to prior periods | (27 | ) | |||||||||||
Statute of limitations expirations | (3 | ) | |||||||||||
Gross UTB balance at September 30, 2014 | $ | 257 | |||||||||||
Benefit_Obligations
Benefit Obligations | 12 Months Ended | ||||||||||||||||||||||||
Sep. 30, 2014 | |||||||||||||||||||||||||
Compensation and Retirement Disclosure [Abstract] | ' | ||||||||||||||||||||||||
Benefit Obligations | ' | ||||||||||||||||||||||||
Benefit Obligations | |||||||||||||||||||||||||
Pension, Postretirement and Postemployment Benefits | |||||||||||||||||||||||||
The Company sponsors non-contributory defined benefit pension plans covering a portion of its U.S. employees and retirees, and postretirement benefit plans covering a portion of its U.S. retirees that include healthcare benefits and life insurance coverage. Certain non-U.S. operations have various retirement benefit programs covering substantially all of their employees. Some of these programs are considered to be defined benefit pension plans for accounting purposes. | |||||||||||||||||||||||||
The Company froze benefit accruals and additional participation in the pension and postretirement plans for its U.S. management employees effective December 31, 2003. The Company also amended the postretirement plan for its U.S. management employees effective January 1, 2013, to terminate retiree dental coverage and to cease providing medical and prescription drug coverage to a retiree, dependent, or lawful spouse who has attained age 65. On July 14, 2014, the Company approved an amendment to the postretirement plan for its U.S. management employees effective January 1, 2015, which reduces the Company's maximum contribution toward the cost of providing benefits under the plan. The impact of the plan amendment was a $3 million reduction to the accumulated postretirement benefit obligation as of July 31, 2014. | |||||||||||||||||||||||||
Effective November 25, 2013 and January 31, 2014, the Company entered into a two-year contract extension with the Communications Workers of America (“CWA”) and the International Brotherhood of Electrical Workers (“IBEW”), respectively. With the contract extension, the contract with the CWA and the contract with the IBEW now terminate on June 13, 2016. The contract extensions did not affect the Company’s obligation for pension and postretirement benefits available to U.S. employees of the Company who are represented by the CWA or IBEW (“represented employees”). | |||||||||||||||||||||||||
The Company's general funding policy with respect to the qualified pension plans is to contribute amounts at least sufficient to satisfy the minimum amount required by applicable law and regulations, or to directly pay benefits where appropriate. Contributions to the U.S. pension plans were $160 million, $108 million and $101 million in fiscal 2014, 2013 and 2012, respectively. Contributions to the U.S. pension plans were $7 million , $6 million and $6 million for certain pension benefits that were not pre-funded, and $153 million, $102 million and $95 million to satisfy the minimum statutory funding requirements in fiscal 2014, 2013 and 2012, respectively. Contributions to the non-U.S. pension plans were $27 million, $25 million and $22 million in fiscal 2014, 2013 and 2012, respectively. In fiscal 2015, the Company estimates that it will make contributions of $7 million for certain U.S. pension benefits that are not pre-funded, contributions totaling $92 million to satisfy the minimum statutory funding requirements in the U.S. and contributions totaling $29 million for non-U.S. plans. | |||||||||||||||||||||||||
Most post-retirement medical benefits are not pre-funded. Consequently, the Company makes payments directly to the claims administrator as retiree medical benefit claims are disbursed. These payments are funded by the Company up to the maximum contribution amounts specified in the plan documents and contract with the CWA and IBEW, and contributions from the participants, if required. In addition to these payments, in compliance with the terms of the contract with the CWA and IBEW, at the beginning of each calendar year 2010 through 2012, the Company contributed an additional $5 million to the represented employees' post-retirement health trust to fund retirement medical benefits for the U.S. represented employees. At the end of each calendar year, any unused portion of the contributions is carried forward to offset the subsequent year's retiree medical and dental costs, if any, which would otherwise be the obligation of the retirees. As a result, contributions plus payments for retiree medical and dental benefits were $45 million, $52 million and $58 million in fiscal 2014, 2013 and 2012 respectively. In fiscal 2015, the Company estimates that its payments for retiree medical and dental benefits will total $40 million. | |||||||||||||||||||||||||
A reconciliation of the changes in the benefit obligations and fair value of assets of the defined benefit pension and postretirement plans, the funded status of the plans, and the amounts recognized in the Consolidated Balance Sheets is provided in the table below: | |||||||||||||||||||||||||
Pension Benefits | Pension Benefits | Postretirement | |||||||||||||||||||||||
U.S. | Non-U.S. | Benefits | |||||||||||||||||||||||
September 30, | September 30, | September 30, | |||||||||||||||||||||||
In millions | 2014 | 2013 | 2014 | 2013 | 2014 | 2013 | |||||||||||||||||||
CHANGE IN BENEFIT OBLIGATION | |||||||||||||||||||||||||
Benefit obligation as of beginning of year | $ | 3,174 | $ | 3,542 | $ | 596 | $ | 571 | $ | 500 | $ | 564 | |||||||||||||
Service cost | 5 | 6 | 7 | 7 | 2 | 3 | |||||||||||||||||||
Interest cost | 145 | 137 | 21 | 21 | 22 | 20 | |||||||||||||||||||
Employee contributions | — | — | — | — | 13 | 13 | |||||||||||||||||||
Amendments | — | — | — | — | (3 | ) | — | ||||||||||||||||||
Actuarial loss (gain) | 249 | (284 | ) | 57 | (5 | ) | 14 | (31 | ) | ||||||||||||||||
Benefits paid | (240 | ) | (229 | ) | (26 | ) | (23 | ) | (62 | ) | (69 | ) | |||||||||||||
Exchange rate movements | — | — | (39 | ) | 25 | — | — | ||||||||||||||||||
Curtailments, settlements and other | — | 2 | — | — | — | — | |||||||||||||||||||
Benefit obligation as of end of year | $ | 3,333 | $ | 3,174 | $ | 616 | $ | 596 | $ | 486 | $ | 500 | |||||||||||||
CHANGE IN PLAN ASSETS | |||||||||||||||||||||||||
Fair value of plan assets as of beginning of year | $ | 2,176 | $ | 2,271 | $ | 51 | $ | 47 | $ | 164 | $ | 153 | |||||||||||||
Actual return on plan assets | 226 | 26 | 12 | (1 | ) | 13 | 15 | ||||||||||||||||||
Employer contributions | 160 | 108 | 27 | 25 | 45 | 52 | |||||||||||||||||||
Employee contributions | — | — | — | — | 13 | 13 | |||||||||||||||||||
Benefits paid | (240 | ) | (229 | ) | (26 | ) | (23 | ) | (62 | ) | (69 | ) | |||||||||||||
Exchange rate movements | — | — | (4 | ) | 2 | — | — | ||||||||||||||||||
Curtailments, settlements and other | (1 | ) | — | — | 1 | — | — | ||||||||||||||||||
Fair value of plan assets as of end of period | $ | 2,321 | $ | 2,176 | $ | 60 | $ | 51 | $ | 173 | $ | 164 | |||||||||||||
AMOUNT RECOGNIZED IN THE CONSOLIDATED BALANCE SHEETS CONSISTS OF: | |||||||||||||||||||||||||
Noncurrent assets | $ | — | $ | — | $ | 1 | $ | 1 | $ | — | $ | — | |||||||||||||
Accrued benefit liability, current | (7 | ) | (7 | ) | (27 | ) | (27 | ) | (40 | ) | (46 | ) | |||||||||||||
Accrued benefit liability, noncurrent | (1,005 | ) | (991 | ) | (530 | ) | (519 | ) | (273 | ) | (290 | ) | |||||||||||||
Net amount recognized | $ | (1,012 | ) | $ | (998 | ) | $ | (556 | ) | $ | (545 | ) | $ | (313 | ) | $ | (336 | ) | |||||||
AMOUNT RECOGNIZED IN ACCUMULATED OTHER COMPREHENSIVE LOSS (PRE-TAX) CONSISTS OF: | |||||||||||||||||||||||||
Net prior service cost (credit) | $ | 4 | $ | 5 | $ | — | $ | — | $ | (52 | ) | $ | (62 | ) | |||||||||||
Net actuarial loss (gain) | 1,054 | 943 | 142 | 97 | 81 | 73 | |||||||||||||||||||
Net amount recognized | $ | 1,058 | $ | 948 | $ | 142 | $ | 97 | $ | 29 | $ | 11 | |||||||||||||
As a result of restructuring initiatives during fiscal 2013 the U.S. pension and postretirement plans for salaried employees experienced a curtailment. A $2 million loss was recognized with respect to curtailment of the U.S. pension plan and a $11 million gain was recognized with respect to curtailment of the U.S. postretirement plan. | |||||||||||||||||||||||||
In fiscal 2012, the Company completed acquisitions which included a defined benefit pension plan consisting of a projected benefit obligation and plan assets both valued at $3 million as of the acquisition date. Also, as a result of restructuring initiatives during fiscal 2012, the U.S. pension and postretirement plans for represented employees, and certain non-U.S. pension plans experienced a curtailment. The impact of the curtailment on the projected benefit obligation for these plans was a $1 million increase, $2 million decrease, and $3 million increase, respectively. | |||||||||||||||||||||||||
The following table provides the accumulated benefit obligation for all defined benefit pension plans and information for pension plans with an accumulated benefit obligation in excess of plan assets: | |||||||||||||||||||||||||
U.S. Plans | Non - U.S. Plans | ||||||||||||||||||||||||
September 30, | September 30, | ||||||||||||||||||||||||
In millions | 2014 | 2013 | 2014 | 2013 | |||||||||||||||||||||
Accumulated Benefit Obligation for all plans | $ | 3,333 | $ | 3,174 | $ | 599 | $ | 577 | |||||||||||||||||
Plans with Accumulated Benefit Obligation in Excess of Plan Assets | |||||||||||||||||||||||||
Projected Benefit Obligation | $ | 3,333 | $ | 3,174 | $ | 612 | $ | 592 | |||||||||||||||||
Accumulated Benefit Obligation | $ | 3,333 | $ | 3,174 | $ | 595 | $ | 573 | |||||||||||||||||
Fair Value of Plan Assets | $ | 2,321 | $ | 2,176 | $ | 54 | $ | 46 | |||||||||||||||||
Estimated future benefits expected to be paid in each of the next five fiscal years, and in aggregate for the five fiscal years thereafter, are presented below: | |||||||||||||||||||||||||
Pension Benefits | Other | Federal | |||||||||||||||||||||||
Benefits | Prescription | ||||||||||||||||||||||||
Drug Subsidy | |||||||||||||||||||||||||
In millions | US | Non-U.S. | Receipts | ||||||||||||||||||||||
2015 | $ | 219 | $ | 27 | $ | 45 | $ | 2 | |||||||||||||||||
2016 | 218 | 26 | 41 | 3 | |||||||||||||||||||||
2017 | 217 | 26 | 37 | 3 | |||||||||||||||||||||
2018 | 216 | 26 | 35 | 3 | |||||||||||||||||||||
2019 | 216 | 28 | 32 | 4 | |||||||||||||||||||||
2020-2024 | 1,077 | 138 | 142 | 20 | |||||||||||||||||||||
Total | $ | 2,163 | $ | 271 | $ | 332 | $ | 35 | |||||||||||||||||
The components of net periodic benefit cost (credit) for the pension plans are provided in the table below: | |||||||||||||||||||||||||
Pension Benefits - U.S. | Pension Benefits - Non-U.S. | ||||||||||||||||||||||||
Year ended September 30, | Year ended September 30, | ||||||||||||||||||||||||
In millions | 2014 | 2013 | 2012 | 2014 | 2013 | 2012 | |||||||||||||||||||
Components of net periodic benefit cost (credit) | |||||||||||||||||||||||||
Service cost | $ | 5 | $ | 6 | $ | 6 | $ | 7 | $ | 7 | $ | 7 | |||||||||||||
Interest cost | 145 | 137 | 149 | 21 | 21 | 22 | |||||||||||||||||||
Expected return on plan assets | (168 | ) | (162 | ) | (171 | ) | (2 | ) | (2 | ) | (2 | ) | |||||||||||||
Amortization of unrecognized prior service cost | 1 | 1 | 1 | — | — | — | |||||||||||||||||||
Amortization of previously unrecognized net actuarial loss | 82 | 120 | 101 | 4 | 5 | — | |||||||||||||||||||
Curtailment, settlement loss | — | 2 | 2 | — | — | 3 | |||||||||||||||||||
Net periodic benefit cost | $ | 65 | $ | 104 | $ | 88 | $ | 30 | $ | 31 | $ | 30 | |||||||||||||
The components of net periodic benefit cost (credit) for the postretirement plans are provided in the table below: | |||||||||||||||||||||||||
Postretirement Benefits - U.S. | |||||||||||||||||||||||||
Year ended September 30, | |||||||||||||||||||||||||
In millions | 2014 | 2013 | 2012 | ||||||||||||||||||||||
Components of net periodic benefit cost (credit) | |||||||||||||||||||||||||
Service cost | $ | 2 | $ | 3 | $ | 3 | |||||||||||||||||||
Interest cost | 22 | 20 | 30 | ||||||||||||||||||||||
Expected return on plan assets | (11 | ) | (10 | ) | (11 | ) | |||||||||||||||||||
Amortization of unrecognized prior service cost | (13 | ) | (14 | ) | 1 | ||||||||||||||||||||
Amortization of previously unrecognized net actuarial loss | 4 | 7 | 8 | ||||||||||||||||||||||
Curtailment, settlement gain | — | (11 | ) | — | |||||||||||||||||||||
Net periodic benefit cost (credit) | $ | 4 | $ | (5 | ) | $ | 31 | ||||||||||||||||||
Other changes in plan assets and benefit obligations recognized in other comprehensive loss are provided in the table below: | |||||||||||||||||||||||||
Pension Benefits - U.S. | Pension Benefits - Non-U.S. | Postretirement Benefits - U.S. | |||||||||||||||||||||||
Year ended September 30, | Year ended September 30, | Year ended September 30, | |||||||||||||||||||||||
In millions | 2014 | 2013 | 2014 | 2013 | 2014 | 2013 | |||||||||||||||||||
Net loss (gain) | $ | 193 | $ | (148 | ) | $ | 49 | $ | (2 | ) | $ | 12 | $ | (36 | ) | ||||||||||
Prior service cost (credit) | — | — | — | — | (3 | ) | — | ||||||||||||||||||
Amortization of prior service cost (credit) | (1 | ) | (1 | ) | — | — | 13 | 14 | |||||||||||||||||
Amortization of net loss (gain) | (82 | ) | (120 | ) | (4 | ) | (5 | ) | (4 | ) | (7 | ) | |||||||||||||
Prior service cost (credit) and net loss (gain) recognition due to curtailment | — | — | — | — | — | 11 | |||||||||||||||||||
Total recognized in other comprehensive loss | $ | 110 | $ | (269 | ) | $ | 45 | $ | (7 | ) | $ | 18 | $ | (18 | ) | ||||||||||
Total recognized in net periodic benefit cost and other comprehensive loss | $ | 175 | $ | (165 | ) | $ | 75 | $ | 24 | $ | 22 | $ | (23 | ) | |||||||||||
The estimated amounts to be amortized from accumulated other comprehensive income/loss into net periodic benefit cost during fiscal 2015 are provided in the table below: | |||||||||||||||||||||||||
In millions | Pension | Pension | Postretirement | ||||||||||||||||||||||
Benefits - US | Benefits - Non-US | Benefits | |||||||||||||||||||||||
Amortization of prior service cost | $ | 1 | $ | — | $ | (13 | ) | ||||||||||||||||||
Recognized net actuarial loss | 97 | 8 | 5 | ||||||||||||||||||||||
$ | 98 | $ | 8 | $ | (8 | ) | |||||||||||||||||||
The weighted average assumptions used to determine the benefit obligation for the pension and postretirement plans are provided in the table below: | |||||||||||||||||||||||||
Pension | Pension | Postretirement | |||||||||||||||||||||||
Benefits - U.S. | Benefits - Non-U.S. | Benefits | |||||||||||||||||||||||
September 30, | September 30, | September 30, | |||||||||||||||||||||||
2014 | 2013 | 2014 | 2013 | 2014 | 2013 | ||||||||||||||||||||
Weighted-average assumptions used to determine benefit obligations | |||||||||||||||||||||||||
Discount rate | 4.21 | % | 4.75 | % | 2.63 | % | 3.61 | % | 4.17 | % | 4.62 | % | |||||||||||||
Rate of compensation increase | 4 | % | 4 | % | 2.96 | % | 3.44 | % | 4 | % | 4 | % | |||||||||||||
The weighted average assumptions used to determine the net periodic benefit cost for the pension and postretirement plans are provided in the tables below: | |||||||||||||||||||||||||
Pension Benefits - U.S. | Pension Benefits - Non-U.S. | ||||||||||||||||||||||||
Year ended September 30, | Year ended September 30, | ||||||||||||||||||||||||
2014 | 2013 | 2012 | 2014 | 2013 | 2012 | ||||||||||||||||||||
Weighted-average assumptions used to determine net periodic benefit cost | |||||||||||||||||||||||||
Discount rate | 4.75 | % | 3.94 | % | 4.65 | % | 3.61 | % | 3.61 | % | 4.99 | % | |||||||||||||
Expected return on plan assets | 8 | % | 8 | % | 8.5 | % | 4.19 | % | 4.25 | % | 5.11 | % | |||||||||||||
Rate of compensation increase | 4 | % | 4 | % | 4 | % | 3.44 | % | 3.37 | % | 3.37 | % | |||||||||||||
Postretirement Benefits | |||||||||||||||||||||||||
Year ended September 30, | |||||||||||||||||||||||||
2014 | 2013 | 2012 | |||||||||||||||||||||||
Weighted-average assumptions used to determine net periodic benefit cost | |||||||||||||||||||||||||
Discount rate | 4.62 | % | 3.81 | % | 4.58 | % | |||||||||||||||||||
Expected return on plan assets | 6.9 | % | 7 | % | 7.5 | % | |||||||||||||||||||
Rate of compensation increase | 4 | % | 4 | % | 4 | % | |||||||||||||||||||
The discount rate is subject to change each year, consistent with changes in rates of return on high-quality fixed-income investments currently available and expected to be available during the expected benefit payment period. The Company selects the assumed discount rate for its U.S. pension and postretirement plans by applying the rates from the AonHewitt AA Only and AonHewitt AA Only Above Median yield curves to the expected benefit payment streams and develops a rate at which it is believed the benefit obligations could be effectively settled. The Company follows a similar process for its non-U.S. pension plans by applying the published AonHewitt Euro AA corporate bond yield curve. Based on the published rates as of September 30, 2014, the Company used a weighted average discount rate of 4.21% for the U.S. pension plans, 2.63% for the non-U.S. pension plans, and 4.17% for the postretirement plans, decreases of 54, 98, and 45 basis points, respectively, when compared to September 30, 2013. As of September 30, 2014, this had the effect of increasing the projected U.S. pension benefit obligation and the accumulated postretirement benefit obligation by approximately $181 million, the projected non-U.S. pension benefit obligation by approximately $86 million and the accumulated postretirement benefit obligation by approximately $20 million. For fiscal 2015, this will have the effect of increasing the U.S. pension and postretirement service cost by less than $1 million. | |||||||||||||||||||||||||
The expected long-term rate of return on U.S. pension and postretirement plan assets is selected by applying forward-looking capital market assumptions to the strategic asset allocation approved by the governing body for each plan. The forward‑looking capital market assumptions are developed by an investment adviser and reviewed by the Company for reasonableness. The return and risk assumptions consider such factors as anticipated long-term performance of individual asset classes, risk premium for active management based on qualitative and quantitative analysis, and correlations of the asset classes that comprise the asset portfolio. | |||||||||||||||||||||||||
Based on an analysis of the U.S. qualified pension plans completed in fiscal 2014, the expected long-term rate of return for fiscal 2015 will be 8.0% unchanged from fiscal 2014. A 25 basis point change in the expected long-term rate of return will result in approximately a $6 million change in pension expense. | |||||||||||||||||||||||||
Based on an analysis of the postretirement plans completed in fiscal 2014, the acceptable range around the long-term targeted asset allocation was broadened to allow more flexibility in shifting between equity securities and fixed income securities depending upon the funded status of the plans. As a result of an increase in the allocation to fixed income securities, and the forward looking capital market assumptions for these securities, the expected long-term rate of return for fiscal 2015 was changed to 5.9%, a reduction of 100 basis points from fiscal 2014. A 25 basis point change in the expected long-term rate of return will result in a change in postretirement expense of less than $1 million. | |||||||||||||||||||||||||
The assumed health care cost trend rates for postretirement benefit plans were as follows: | |||||||||||||||||||||||||
September 30, 2014 | September 30, 2013 | ||||||||||||||||||||||||
Health care cost trend rate assumed for next year | 7.2 | % | 7.7 | % | |||||||||||||||||||||
Rate to which the cost trend rate is assumed to decline (ultimate trend rate) | 5 | % | 5 | % | |||||||||||||||||||||
Year that the rate reaches the ultimate trend rate | 2025 | 2022 | |||||||||||||||||||||||
The Company’s cost for postretirement healthcare claims is capped and the projected postretirement healthcare claims exceed the cap. Therefore, postretirement healthcare trend rates have no effect on the amounts reported for the postretirement health care plan. As of September 30, 2014, neither a one-percentage-point increase nor a one-percentage-point decrease in the Company’s healthcare cost trend rates would have a material impact on the postretirement benefit obligation and the service and interest cost components of net periodic benefit cost. | |||||||||||||||||||||||||
The weighted-average asset allocation of the pension and postretirement plans by asset category and target allocation is as follows: | |||||||||||||||||||||||||
Pension Plan | Pension Plan | Postretirement | |||||||||||||||||||||||
Assets - U.S. | Assets - Non-U.S. | Plan Assets | |||||||||||||||||||||||
September 30, | Long-term | September 30, | September 30, | Long-term | |||||||||||||||||||||
Asset Category | 2014 | 2013 | Target | 2014 | 2013 | 2014 | 2013 | Target | |||||||||||||||||
Equity Securities | 28 | % | 27 | % | 26 | % | 6 | % | 6 | % | 39 | % | 49 | % | 45 | % | |||||||||
Debt Securities | 49 | % | 48 | % | 45 | % | 78 | % | 75 | % | 61 | % | 51 | % | 55 | % | |||||||||
Hedge Funds | 8 | % | 8 | % | 10 | % | — | % | — | % | — | % | — | % | — | % | |||||||||
Private Equity | 4 | % | 5 | % | 3 | % | — | % | — | % | — | % | — | % | — | % | |||||||||
Real Estate | 4 | % | 4 | % | 4 | % | — | % | — | % | — | % | — | % | — | % | |||||||||
Commodities | 2 | % | 3 | % | 3 | % | — | % | — | % | — | % | — | % | — | % | |||||||||
Other (1) | 5 | % | 5 | % | 9 | % | 16 | % | 19 | % | — | % | — | % | — | % | |||||||||
Total | 100 | % | 100 | % | 100 | % | 100 | % | 100 | % | 100 | % | 100 | % | 100 | % | |||||||||
(1) | The other category for U.S. pension plan assets includes cash/cash equivalents and derivative financial instruments, and payables/receivables for pending transactions. The other category for non-U.S. pension assets includes insurance contracts with a guaranteed interest credit. | ||||||||||||||||||||||||
The Company's asset investment strategy focuses on maintaining a diversified portfolio of professionally managed assets designed to optimize returns subject to a prudent level of risk. Risk management practices include diversification across asset classes and investment styles and periodic rebalancing toward asset allocation targets. An asset-liability study is performed on an annual basis for the pension plans, and on an as-necessary basis for the postretirement plans, to determine the optimal asset mix to meet future benefit obligations. The most recent asset-liability studies were completed in fiscal 2014 for the pension and postretirement plans. | |||||||||||||||||||||||||
As part of the Company's investment and risk management strategy, the U.S. pension plans enter into both derivatives and long bond portfolios to minimize their sensitivity to interest rate movements. The derivative financial instruments used in support of the interest rate risk management investment strategy include forwards, futures, and swaps. The use of derivative financial instruments for speculative purposes is prohibited by the Company's investment policy. | |||||||||||||||||||||||||
Also, as part of the Company's investment strategy, the U.S. pension plans invest in hedge funds, real estate funds, private equity and commodities to provide additional uncorrelated returns. All funds are broadly diversified to minimize exposure to any one specific investment. | |||||||||||||||||||||||||
The fair value of plan assets is determined by the trustee, and reviewed by the Company, using unadjusted quoted prices in an active market (classified as Level 1 within the fair value hierarchy) when available. Assets for which quoted market prices are not available are valued using other observable valuation inputs (classified as Level 2 within the fair value hierarchy) when available. Level 2 inputs include quoted prices for similar assets in an active market, quoted prices for identical or similar assets in an inactive market, and observable inputs other than quoted prices such as reported trades, unadjusted broker/dealer quotes, etc. Assets for which neither quoted prices nor sufficient observable market data is available are valued using unobservable inputs (classified as Level 3 within the fair value hierarchy). Typically, an unobservable input is the value provided by a limited partnership, which is reviewed for reasonableness based on benchmark performance and review of audited financial statements when available. Because of the inherent uncertainty of valuation, estimated fair values may differ significantly from the fair values that would have been used had quoted prices in an active market existed. | |||||||||||||||||||||||||
The following tables summarize the fair value of the U.S. pension plans assets by asset class: | |||||||||||||||||||||||||
Fair Value Measurements of U.S. Pension Assets | |||||||||||||||||||||||||
as of September 30, 2014 | |||||||||||||||||||||||||
In millions | Level 1 | Level 2 | Level 3 | Total | |||||||||||||||||||||
Cash and cash equivalents (a) | $ | 1 | $ | 5 | $ | — | $ | 6 | |||||||||||||||||
U.S. Government debt securities (b) | — | 247 | — | 247 | |||||||||||||||||||||
Corporate debt securities:(c) | |||||||||||||||||||||||||
Investment grade | — | 300 | — | 300 | |||||||||||||||||||||
High-yield | — | 86 | — | 86 | |||||||||||||||||||||
Other debt securities | — | 7 | — | 7 | |||||||||||||||||||||
Equity securities:(d) | |||||||||||||||||||||||||
U.S. large/mid-cap | 82 | — | — | 82 | |||||||||||||||||||||
U.S. small cap | 30 | — | — | 30 | |||||||||||||||||||||
Non-U.S. equity | 74 | — | — | 74 | |||||||||||||||||||||
Real estate(e) | — | 8 | 77 | 85 | |||||||||||||||||||||
Private equity(f) | — | — | 80 | 80 | |||||||||||||||||||||
Investment funds:(g) | |||||||||||||||||||||||||
Cash and cash equivalents | — | 126 | — | 126 | |||||||||||||||||||||
Investment grade corporate debt | — | 328 | — | 328 | |||||||||||||||||||||
High-yield debt | 47 | — | — | 47 | |||||||||||||||||||||
Emerging market debt | — | 120 | — | 120 | |||||||||||||||||||||
U.S. equity | — | 215 | — | 215 | |||||||||||||||||||||
Non-U.S. equity | — | 154 | — | 154 | |||||||||||||||||||||
Emerging market equity | — | 97 | — | 97 | |||||||||||||||||||||
Multi-strategy hedge funds(h) | — | 173 | 11 | 184 | |||||||||||||||||||||
Commodities(i) | — | 56 | — | 56 | |||||||||||||||||||||
Derivative instruments(j) | — | 5 | — | 5 | |||||||||||||||||||||
Other plan liabilities, net | — | (8 | ) | — | (8 | ) | |||||||||||||||||||
Total plan assets at fair value | $ | 234 | $ | 1,919 | $ | 168 | $ | 2,321 | |||||||||||||||||
Fair Value Measurements of U.S. Pension Assets | |||||||||||||||||||||||||
as of September 30, 2013 | |||||||||||||||||||||||||
In millions | Level 1 | Level 2 | Level 3 | Total | |||||||||||||||||||||
U.S. Government debt securities(b) | $ | — | $ | 248 | $ | — | $ | 248 | |||||||||||||||||
Corporate debt securities:(c) | |||||||||||||||||||||||||
Investment grade | — | 261 | — | 261 | |||||||||||||||||||||
High-yield | — | 80 | — | 80 | |||||||||||||||||||||
Equity securities:(d) | |||||||||||||||||||||||||
U.S. large/mid-cap | 72 | — | — | 72 | |||||||||||||||||||||
U.S. small cap | 27 | — | — | 27 | |||||||||||||||||||||
Non-U.S. equity | 74 | — | — | 74 | |||||||||||||||||||||
Real estate(e) | — | 8 | 73 | 81 | |||||||||||||||||||||
Private equity(f) | — | — | 100 | 100 | |||||||||||||||||||||
Investment funds:(g) | |||||||||||||||||||||||||
Cash and cash equivalents | — | 107 | — | 107 | |||||||||||||||||||||
Investment grade corporate debt | — | 290 | — | 290 | |||||||||||||||||||||
High-yield debt | 43 | — | — | 43 | |||||||||||||||||||||
Emerging market debt | — | 115 | — | 115 | |||||||||||||||||||||
U.S. equity | — | 187 | — | 187 | |||||||||||||||||||||
Non-U.S. equity | — | 147 | — | 147 | |||||||||||||||||||||
Emerging market equity | — | 91 | — | 91 | |||||||||||||||||||||
Multi-strategy hedge funds(h) | — | 177 | 8 | 185 | |||||||||||||||||||||
Commodities(i) | — | 60 | — | 60 | |||||||||||||||||||||
Derivative instruments(j) | — | (9 | ) | — | (9 | ) | |||||||||||||||||||
Other plan assets, net | — | 17 | — | 17 | |||||||||||||||||||||
Total plan assets at fair value | $ | 216 | $ | 1,779 | $ | 181 | $ | 2,176 | |||||||||||||||||
(a) | Includes cash collateral, certificates of deposit, commercial paper, securities issued or guaranteed by the U.S. government or its agencies with less than one year to maturity, and repurchase agreements which are valued at cost plus accrued interest. | ||||||||||||||||||||||||
(b) | Includes U.S. treasury bonds, notes and inflation linked bonds, as well as FNMA pools, which are generally valued using institutional bid evaluations from various contracted pricing vendors. Institutional bid evaluations are estimated prices that represent the price a dealer would pay for a security. Pricing inputs to the institutional bid evaluation vary by security, and include benchmark yields, reported trades, unadjusted broker/dealer quotes, issuer spreads, bids, offers or other observable market data. | ||||||||||||||||||||||||
(c) | Includes investment grade corporate bonds diversified across various business sectors, as well as collateralized mortgage obligations and asset backed securities, which are generally valued using institutional bid evaluations from various contracted pricing vendors. Institutional bid evaluations are estimated prices that represent the price a dealer would pay for a security. Pricing inputs to the institutional bid evaluation vary by security, and include benchmark yields, reported trades, unadjusted broker/dealer quotes, issuer spreads, bids, offers or other observable market data. | ||||||||||||||||||||||||
(d) | Includes U.S. and non-U.S. corporate stocks, which are generally valued using the composite close price from an active exchange. The composite close price is the last trade of the day and can come from any exchange on which the security trades. Generally, the last trade of the day comes from the primary exchange; therefore, the composite close and the primary close price are generally the same. | ||||||||||||||||||||||||
(e) | Includes open ended real estate commingled funds, close ended real estate limited partnerships, and insurance company separate accounts that invest primarily in U.S. office, lodging, retail and residential real estate. The insurance company separate accounts and the commingled funds account for their portfolio of assets at fair value and calculate the net asset value per share/unit (“NAV”) on either a monthly or quarterly basis. Shares can be redeemed at the NAV on a quarterly basis, provided a written redemption request is received in advance (generally 45 - 90 days) of the redemption date. Therefore, the undiscounted NAV is used as the fair value measurement. For limited partnerships, the fair value of the underlying assets and the capital account for each investor is determined by the General Partner (“GP”). The valuation techniques used by the GP generally consist of unobservable inputs such as discounted cash flow analysis, analysis of recent comparable sales transactions, actual sale negotiations and bona fide purchase offers received from third parties. The partnerships are typically funded over time as capital is needed to fund asset purchases, and distributions from the partnerships are received as the partnerships liquidate their underlying asset holdings. Therefore, the life cycle for a typical investment in a real estate limited partnership is expected to be approximately 10 years from initial funding. | ||||||||||||||||||||||||
(f) | Includes limited partner interests in various limited partnerships (“LP”) that invest primarily in U.S. and non-U.S. investments either directly, or through other partnerships or funds with a focus on venture capital, buyouts, expansion capital, or companies undergoing financial distress or significant restructuring. The fair value of the net assets of the LPs and of the capital account of each investor is determined by the GP of each LP. Marketable securities held by the LPs are valued based on the closing price on the valuation date on the exchange where they are principally traded and may be adjusted for legal restrictions, if any. Investments without a public market are valued based on assumptions made and valuation techniques used by the GP, which consist of unobservable inputs. Such valuation techniques may include discounted cash flow analysis, analysis of recent comparable sales transactions, actual sale negotiations and bona fide purchase offers received from third parties. The LPs are typically funded over time as capital is needed to fund purchases, and distributions are received as the partnerships liquidate their underlying asset holdings. There have not been any new commitments to private equity since 2007, and no new commitments are expected under current asset allocation targets. Therefore, full liquidation of all existing LPs is expected to be completed by the year 2019. | ||||||||||||||||||||||||
(g) | Includes open-end funds and unit investment trusts that invest in various asset classes including: U.S. corporate debt, emerging market debt, U.S. equity and non-U.S equity. The funds account for their portfolio of assets at fair value and calculate the NAV of the fund on either a daily or monthly basis, and shares can be redeemed at the NAV. Therefore, the undiscounted NAV as reported by the funds is used as the fair value measurement. | ||||||||||||||||||||||||
(h) | Includes hedge fund of funds and hedge funds that pursue multiple strategies to diversify risks and reduce volatility. The funds account for their portfolio of assets at fair value and calculate the NAV of their fund on a monthly basis. The funds limit the frequency of redemptions to manage liquidity and protect the interests of the fund and its shareholders. Several of the funds, with a fair value totaling $11 million as of September 30, 2014, are in the process of liquidation and cannot provide an estimate as to when the liquidation will be completed. However, since trades (purchases and redemptions) are executed using the NAV as calculated on the trade date, the undiscounted NAV as reported by the fund is used as the fair value measurement. | ||||||||||||||||||||||||
(i) | Consists of partnership interests in limited liability companies (“LLC”) that invest in long-only, unleveraged portfolios of exchange-traded, U.S. dollar-denominated futures and forward contracts in tangible commodities. The NAV of each LLC is determined at the end of each month. The underlying futures and forward contracts are valued based upon the settlement price on the exchanges where they are traded, and where there is no settlement price, value is based upon the last trade price. An investor can withdraw all or any portion of its capital account effective as of the last day of the calendar month. | ||||||||||||||||||||||||
(j) | Includes futures, options and swap agreements. Futures and options are generally valued using the last trade price at which a specific contract/security was last traded on the primary exchange, which is provided by a contracted vendor. If pricing is not available from the contracted vendor, then pricing is obtained from other sources such as Bloomberg, broker bid, ask/offer quotes or the investment manager. Swaps and swaptions are generally valued by one of several contracted pricing vendors who use inputs such as interdealer broker rates and benchmark yields to create a swap yield curve and determine price based on the terms of the swap. If pricing is not available through one of the contracted vendors, then pricing is obtained from another source such as the investment manager, who obtains the mark -to-market value from the counterparty and applies this value to the current face of the trade to determine price. | ||||||||||||||||||||||||
The following tables summarize the changes in fair value of Level 3 U.S. pension plan assets: | |||||||||||||||||||||||||
Level 3 U.S. Pension Plan Asset Activity | |||||||||||||||||||||||||
Fiscal year ended September 30, 2014 | |||||||||||||||||||||||||
In millions | Corporate | Real Estate | Private | Hedge Funds | Total | ||||||||||||||||||||
Debt | Equity | ||||||||||||||||||||||||
Securities | |||||||||||||||||||||||||
Balance at October 1, 2013 | $ | — | $ | 73 | $ | 100 | $ | 8 | $ | 181 | |||||||||||||||
Realized gains/(losses) | — | — | (1 | ) | — | (1 | ) | ||||||||||||||||||
Unrealized gains/(losses) relating to investments still held at the end of the period | — | 12 | 13 | 1 | 26 | ||||||||||||||||||||
Purchases, sales and settlements (net) | — | (8 | ) | (32 | ) | (3 | ) | (43 | ) | ||||||||||||||||
Transfers in/(out) | — | — | — | 5 | 5 | ||||||||||||||||||||
Balance at September 30, 2014 | $ | — | $ | 77 | $ | 80 | $ | 11 | $ | 168 | |||||||||||||||
Level 3 U.S. Pension Plan Asset Activity | |||||||||||||||||||||||||
Fiscal year ended September 30, 2013 | |||||||||||||||||||||||||
In millions | Corporate | Real Estate | Private | Hedge Funds | Total | ||||||||||||||||||||
Debt | Equity | ||||||||||||||||||||||||
Securities | |||||||||||||||||||||||||
Balance at October 1, 2012 | $ | 5 | $ | 70 | $ | 123 | $ | 29 | $ | 227 | |||||||||||||||
Realized gains/(losses) | — | 3 | (10 | ) | — | (7 | ) | ||||||||||||||||||
Unrealized gains relating to investments still held at the end of the period | — | 8 | 27 | — | 35 | ||||||||||||||||||||
Purchases, sales and settlements (net) | — | (8 | ) | (40 | ) | (1 | ) | (49 | ) | ||||||||||||||||
Transfers in/(out) | (5 | ) | — | — | (20 | ) | (25 | ) | |||||||||||||||||
Balance at September 30, 2013 | $ | — | $ | 73 | $ | 100 | $ | 8 | $ | 181 | |||||||||||||||
The following table summarizes the fair value of the non-U.S. pension plan assets by asset class: | |||||||||||||||||||||||||
Fair Value Measurements of Non-U.S. Pension Assets | |||||||||||||||||||||||||
as of September 30, 2014 | |||||||||||||||||||||||||
In millions | Level 1 | Level 2 | Level 3 | Total | |||||||||||||||||||||
Investment funds: | |||||||||||||||||||||||||
Equity securities | $ | — | $ | 4 | $ | — | $ | 4 | |||||||||||||||||
Debt securities | — | 2 | — | 2 | |||||||||||||||||||||
Insurance contracts(a) | — | 54 | — | 54 | |||||||||||||||||||||
Total plan assets at fair value | $ | — | $ | 60 | $ | — | $ | 60 | |||||||||||||||||
Fair Value Measurements of Non-U.S. Pension Assets | |||||||||||||||||||||||||
as of September 30, 2013 | |||||||||||||||||||||||||
In millions | Level 1 | Level 2 | Level 3 | Total | |||||||||||||||||||||
Investment funds: | |||||||||||||||||||||||||
Equity securities | $ | — | $ | 3 | $ | — | $ | 3 | |||||||||||||||||
Debt securities | — | 2 | — | 2 | |||||||||||||||||||||
Insurance contracts(a) | — | 46 | — | 46 | |||||||||||||||||||||
Total plan assets at fair value | $ | — | $ | 51 | $ | — | $ | 51 | |||||||||||||||||
(a) | Most non-U.S. pension plans are funded through insurance contracts, which provide for a guaranteed interest credit, and a profit-sharing adjustment based on the actual performance of the underlying investment assets of the insurer. The fair value of the contract is determined by the insurer based on the premiums paid by the Company plus interest credits plus the profit-sharing adjustment less benefit payments. The underlying assets of the insurer are invested in compliance with local rules or law, which tend to require a high allocation to fixed income securities. For example, in the Netherlands, where the pension plan assets account for 75% of the Company's total non-U.S. pension assets, the insurer's underlying asset allocation at September 30, 2014 was 100% bonds. | ||||||||||||||||||||||||
The following table summarizes the fair value of the postretirement plans assets by asset class: | |||||||||||||||||||||||||
Fair Value Measurements of Postretirement Assets | |||||||||||||||||||||||||
as of September 30, 2014 | |||||||||||||||||||||||||
In millions | Level 1 | Level 2 | Level 3 | Total | |||||||||||||||||||||
Investment funds: | |||||||||||||||||||||||||
Blended asset fund(a) | $ | 11 | $ | — | $ | — | $ | 11 | |||||||||||||||||
Group life insurance contracts(b) | — | 162 | — | 162 | |||||||||||||||||||||
Total plan assets at fair value | $ | 11 | $ | 162 | $ | — | $ | 173 | |||||||||||||||||
Fair Value Measurements of Postretirement Assets | |||||||||||||||||||||||||
as of September 30, 2013 | |||||||||||||||||||||||||
In millions | Level 1 | Level 2 | Level 3 | Total | |||||||||||||||||||||
Investment funds: | |||||||||||||||||||||||||
Blended asset fund(a) | $ | 10 | $ | — | $ | — | $ | 10 | |||||||||||||||||
Group life insurance contracts(b) | — | 154 | — | 154 | |||||||||||||||||||||
Total plan assets at fair value | $ | 10 | $ | 154 | $ | — | $ | 164 | |||||||||||||||||
(a) | An investment in a broadly diversified registered investment company (mutual fund). As of September 30, 2014, the fund asset allocation was approximately 70% fixed income securities, 21% U.S. equity and 9% non-U.S. equity. The fund values its security holdings each business day as of the close of regular trading on the New York Stock Exchange and computes a NAV by dividing the total fair value of its assets minus liabilities by the number of fund shares outstanding. The fair value of the Plan's investment in the fund is calculated by multiplying the NAV by the number of shares held by the Plan. | ||||||||||||||||||||||||
(b) | The group life insurance contracts are held in a reserve of an insurance company that provides for investment of pre-funding amounts in a family of pooled separate accounts. The fair value of each group life insurance contract is primarily determined by the value of the units it owns in the pooled separate accounts that back the policy. Each of the pooled separate accounts provides a unit NAV on a daily basis, which is based on the fair value of the underlying assets owned by the account. The postretirement plans can transact daily at the unit NAV without restriction. As of September 30, 2014, the asset allocation of the pooled separate accounts in which the contracts invest was approximately 60% fixed income securities, 22% U.S. equity securities and 18% non-U.S. equity securities. | ||||||||||||||||||||||||
Savings Plans | |||||||||||||||||||||||||
Substantially all of the Company’s U.S. employees are eligible to participate in savings plans sponsored by the Company. The plans allow employees to contribute a portion of their compensation on a pre-tax and after-tax basis in accordance with specified guidelines. Avaya matches a percentage of employee contributions up to certain limits. From March 1, 2009 through March 31, 2010, the Company suspended its contributions to all non-represented employees. Pursuant to a 2009 agreement, the Company suspended its contributions to all represented employees during the period January 1, 2010 through December 31, 2010. The Company’s expense related to these savings plans was $7 million, $10 million and $18 million in fiscal 2014, 2013 and 2012, respectively. |
ShareBased_Compensation
Share-Based Compensation | 12 Months Ended | ||||||||||||||||||||
Sep. 30, 2014 | |||||||||||||||||||||
Disclosure of Compensation Related Costs, Share-based Payments [Abstract] | ' | ||||||||||||||||||||
Share-Based Compensation | ' | ||||||||||||||||||||
Share-based Compensation | |||||||||||||||||||||
The Avaya Holdings Corp. Amended and Restated 2007 Equity Incentive Plan (“2007 Plan”) governs the issuance of equity awards, including restricted stock units (“RSUs”) and stock options, to eligible plan participants. Key employees, directors, and consultants of the Company may be eligible to receive awards under the 2007 Plan. Each stock option, when vested and exercised, and each RSU, when vested, entitles the holder to receive one share of Parent’s common stock, subject to certain restrictions on their transfer and sale as defined in the 2007 Plan and related award agreements. On August 13, 2014, the Compensation Committee approved the Avaya Holdings Corp. Second Amended and Restated 2007 Equity Incentive Plan (the "2007 Plan"), which was approved by the stockholders of Parent effective November 20, 2014, to make an additional 6,009,248 shares available for issuance, increasing the total amount of shares of Parent common stock available for issuance under the 2007 Plan to 55,857,405, in addition to the 2,984,125 shares of common stock underlying certain continuation awards and other awards that were permitted to be issued at the time of the Merger. | |||||||||||||||||||||
Option Awards | |||||||||||||||||||||
Under the 2007 Plan, stock options may not be granted with an exercise price of less than the fair market value of the underlying stock of Parent on the date of grant. Share-based compensation expense recognized in the Consolidated Statements of Operations is based on awards ultimately expected to vest. Forfeitures are estimated at the time of grant and revised, if necessary, in subsequent periods if actual forfeitures differ from those estimates in accordance with the authoritative guidance. All options awarded under the 2007 Plan expire the earlier of ten years from the date of grant or upon cessation of employment, in which event there are limited exercise provisions allowed for vested options. | |||||||||||||||||||||
During the period from October 27, 2007 through September 30, 2009, the Company granted time-based, performance-based “EBITDA,” and market-based “multiple-of-money” options to purchase common stock of Parent. Options granted during the period October 27, 2007 through September 30, 2008 have an exercise price of $5.00, and options granted during the year ended September 30, 2009 have an exercise price of $3.80, which was the fair market value (as defined under the 2007 Plan) of the underlying shares at the time granted. | |||||||||||||||||||||
In November 2009, the Compensation Committee of Parent's Board of Directors approved a stock option exchange program through which individuals holding stock options having exercise prices of $5.00 and $3.80 per share could exchange them on a one-option-for-one-option basis, for replacement options with an exercise price of $3.00 per share, the fair market value (as defined under the 2007 Plan) of the underlying shares at the time of exchange, and with new vesting terms. The replacement options issued to participants in the exchange program include time-based and market-based multiple-of-money options. | |||||||||||||||||||||
During the period November 18, 2009 through October 1, 2012, the Company granted time-based and multiple-of-money options to purchase common stock of Parent. | |||||||||||||||||||||
On February 25, 2013, the Compensation Committee of Parent's Board of Directors approved a stock option exchange program through which individuals holding multiple-of-money and EBITDA stock options could exchange them on a three-for-one basis for RSUs. The tender offer was closed on April 30, 2013 and 45,500 EBITDA and 10,159,189 multiple-of-money options were tendered for exchange. In connection with the exchange offer, 3,401,654 replacement RSUs were granted which have an effective grant date of May 6, 2013. The replacement RSUs vested in full in December 2013. | |||||||||||||||||||||
Subsequent to October 1, 2012, the Company granted time-based options to purchase common stock of Parent. As a result of the stock option exchange programs offered in November 2009 and February 2013, outstanding stock options at September 30, 2014 consist of time-based stock options and those EBITDA and multiple-of-money stock options that were not tendered for exchange. | |||||||||||||||||||||
Time-based options vest over their performance periods and are payable in shares of Parent’s common stock upon vesting and exercise. The performance period for time-based options is generally three to four years, with the exception of 5,850,000 time-based options granted during fiscal 2010 which vested 20% on December 18, 2009, the date on which the closing of the NES acquisition was completed, and 20% annually thereafter for the following four years. Compensation expense equal to the fair value of the option measured on the grant date is recognized utilizing graded attribution over the requisite service period. | |||||||||||||||||||||
EBITDA options vest in equal installments each year over a four-year period assuming annual EBITDA targets are met. In the event that any annual EBITDA target is not met, cumulative targets would permit catch-up vesting in subsequent years should these annual EBITDA targets be achieved on a cumulative basis. The fair value of EBITDA options was measured on the date of grant. Compensation expense is recorded utilizing graded attribution over the requisite service period. Vesting, and therefore compensation expense, is estimated at the time that the achievement of the annual or cumulative EBITDA targets become probable. Compensation expense is adjusted for subsequent changes in the expected outcome of the annual and cumulative EBITDA targets until the vesting date. | |||||||||||||||||||||
Multiple-of-money options vest upon the achievement of defined returns on the Sponsors’ initial investment in Parent. Because vesting of the multiple-of-money market-based options is outside the control of the Company and the award recipients, compensation expense relative to the multiple-of-money options must be recognized upon the occurrence of a triggering event (e.g., sale or initial public offering of Parent). Achievement of defined returns on the Sponsors’ initial investment may also cause any unvested portion of the EBITDA options to vest. | |||||||||||||||||||||
The following table summarizes option awards under the 2007 Plan (excluding the continuation options, as discussed below): | |||||||||||||||||||||
Options (in 000s) | Time-based | EBITDA | Multiple-of- | Total | Weighted | Fair Value | |||||||||||||||
Money | Average | at Date of | |||||||||||||||||||
Exercise | Grant | ||||||||||||||||||||
Price | (in 000s) | ||||||||||||||||||||
Outstanding—October 1, 2013 | 22,347 | 23 | 749 | 23,119 | $ | 3.22 | $ | 43,440 | |||||||||||||
Granted | 9,091 | — | — | 9,091 | $ | 2.37 | 14,054 | ||||||||||||||
Exercised | — | — | — | — | $ | — | — | ||||||||||||||
Forfeited | (5,887 | ) | — | (268 | ) | (6,155 | ) | $ | 3.1 | (10,946 | ) | ||||||||||
Outstanding—September 30, 2014 | 25,551 | 23 | 481 | 26,055 | $ | 2.95 | $ | 46,548 | |||||||||||||
For fiscal 2014, 2013 and 2012, the weighted-average grant-date fair value of options granted during the year was $1.55, $1.39 and $1.68, respectively. The fair value of option awards is determined at the date of grant utilizing the Cox-Ross-Rubinstein (“CRR”) binomial option pricing model which is affected by the fair value of Parent’s common stock as well as a number of complex and subjective assumptions. Expected volatility is based primarily on a combination of the historical volatility and estimates of implied volatility of the Company’s peer group. The peer group is periodically reviewed by management and the Compensation Committee of Parent's Board of Directors for consistency with the Company's business strategy, the businesses and markets in which the Company operates, and the Company's competitive landscape. The risk-free interest rate assumption was derived from reference to the U.S. Treasury Spot rates for the expected term of the stock options. The dividend yield assumption is based on Parent’s current intent not to issue a dividend under its dividend policy. The expected holding period assumption was estimated based on the Company’s historical experience. The underlying assumptions used in the valuations were as follows: | |||||||||||||||||||||
Fiscal years ended September 30, | |||||||||||||||||||||
weighted-average assumptions/inputs: | 2014 | 2013 | 2012 | ||||||||||||||||||
Stock price | $2.38 | $2.81 | $4.22 | ||||||||||||||||||
Expected term | 5 | 5 | 5 | ||||||||||||||||||
Volatility | 81.87 | % | 62.76 | % | 54.15 | % | |||||||||||||||
Risk-free rate | 1.38 | % | 0.74 | % | 0.84 | % | |||||||||||||||
Dividend yield | — | % | — | % | — | % | |||||||||||||||
For fiscal 2014, 2013 and 2012, the Company recognized share-based compensation associated with these options of $8 million, $3 million and $5 million, respectively, which is included in costs and operating expenses. At September 30, 2014, there was $10 million of unrecognized share-based compensation that the Company expects to recognize as expense over the next four years associated with 2007 Plan options. The expected expense does not include any compensation associated with the multiple-of-money and EBITDA awards. At September 30, 2014 there are 13,656,459 vested and exercisable options outstanding with a weighted average exercise price of $3.18, a fair value at the date of grant of $27 million, an intrinsic value of less than $1 million, and a weighted average remaining contractual term of 6 years. At September 30, 2014, there are 24,598,550 options that are currently exercisable or expected to vest over the next four years. These options have a weighted average exercise price of $2.95, a fair value at the date of grant of $45 million, an intrinsic value of $2 million and a weighted average remaining contractual term of 7 years. | |||||||||||||||||||||
During fiscal 2014 there were no options exercised. During fiscal 2013 and 2012, 89,250 and 1,093,806 options were exercised with an intrinsic value of less than $1 million and $1 million, respectively. | |||||||||||||||||||||
Restricted Stock Units | |||||||||||||||||||||
The Company has issued RSUs each of which represents the right to receive one share of Parent’s common stock when fully vested. The fair value of the common stock underlying the RSUs was estimated by the Compensation Committee of Parent's Board of Directors at the date of grant. | |||||||||||||||||||||
During fiscal 2014, the Company awarded 9,764,906 time-based RSUs in the ordinary course of business with an aggregate fair value at the date of grant of $23 million. Certain of these awards contain an additional performance-based upside provision. If the performance-based metric is met, additional RSUs with a maximum aggregate value of $3 million will be awarded, based on the fair market value of a share of Parent's common stock on the date of grant. As of September 30, 2014 no additional RSUs had been awarded. | |||||||||||||||||||||
For fiscal 2014, 2013 and 2012, the Company recognized compensation expense associated with RSUs of $17 million, $8 million and $3 million, respectively. | |||||||||||||||||||||
As of September 30, 2014, there was $14 million of unrecognized share based compensation associated with RSUs that the Company expects to recognize as expense through October 2017. The following table summarizes the RSUs granted under the 2007 Plan: | |||||||||||||||||||||
Nonvested Shares | Shares | ||||||||||||||||||||
Non-vested shares at October 1, 2011 | 732,500 | ||||||||||||||||||||
Granted | 1,956,115 | ||||||||||||||||||||
Forfeited | (220,682 | ) | |||||||||||||||||||
Vested | (547,046 | ) | |||||||||||||||||||
Non-vested shares at September 30, 2012 | 1,920,887 | ||||||||||||||||||||
Granted | 6,541,439 | ||||||||||||||||||||
Forfeited | (710,743 | ) | |||||||||||||||||||
Vested | (1,416,680 | ) | |||||||||||||||||||
Non-vested shares at September 30, 2013 | 6,334,903 | ||||||||||||||||||||
Granted | 9,764,906 | ||||||||||||||||||||
Forfeited | (1,201,823 | ) | |||||||||||||||||||
Vested | (8,124,854 | ) | |||||||||||||||||||
Non-vested shares at September 30, 2014 | 6,773,132 | ||||||||||||||||||||
Continuation Awards | |||||||||||||||||||||
At the time of the closing of the Merger, fully vested options to purchase shares of Avaya Inc. held by certain members of management that were not exercised before the Merger were substituted for fully-vested stock options to purchase 1,592,970 shares of Parent common stock having the same intrinsic value of $6 million (“continuation options”). The continuation options have an exercise price of $1.25. As of September 30, 2014, 1,474,618 of these continuation options had been exercised, with the remaining 118,352 continuation options expiring unexercised. | |||||||||||||||||||||
Additionally, following the closing of the Merger, fully vested performance based RSUs of Avaya Inc. held by certain members of management were substituted for 1,331,155 fully-vested RSUs of Parent, having the same intrinsic value of $7 million (“continuation units”). Prior to October 2012, 592,054 continuation units were canceled and during October 2012, shares of Parent’s common stock were distributed with respect to the remaining 799,101 continuation units. | |||||||||||||||||||||
In accordance with the 2007 Plan, the continuation options and continuation units do not detract from the authorized shares under the 2007 Plan. |
Reportable_Segments
Reportable Segments | 12 Months Ended | ||||||||||||
Sep. 30, 2014 | |||||||||||||
Segment Reporting [Abstract] | ' | ||||||||||||
Reportable Segments | ' | ||||||||||||
Reportable Segments | |||||||||||||
Avaya conducts its business operations in three segments. Two of those segments, Global Communications Solutions (“GCS”) and Avaya Networking (“Networking”), make up Avaya’s Enterprise Collaboration Solutions product portfolio. The third segment contains Avaya’s services portfolio and is called Avaya Global Services (“AGS”). | |||||||||||||
The GCS segment primarily develops, markets, and sells contact center and unified communications products by integrating multiple forms of communications, including telephone, e-mail, instant messaging and video. Avaya’s Networking segment’s portfolio of products offers integrated networking products which are scalable across customer enterprises. The AGS segment develops, markets and sells comprehensive end-to-end global service offerings that allow customers to evaluate, plan, design, implement, monitor, manage and optimize complex enterprise communications networks. | |||||||||||||
For internal reporting purposes, the Company’s chief operating decision maker makes financial decisions and allocates resources based on segment profit information obtained from the Company’s internal management systems. Management does not include in its segment measures of profitability selling, general, and administrative expenses, research and development expenses, amortization of acquired intangible assets, and certain discrete items, such as charges relating to restructuring actions, impairment charges and acquisition-related costs as these costs are not core to the measurement of segment management’s performance, but rather are controlled at the corporate level. | |||||||||||||
Summarized financial information relating to the Company’s reportable segments is shown in the following table: | |||||||||||||
Fiscal year ended September 30, | |||||||||||||
In millions | 2014 | 2013 | 2012 | ||||||||||
REVENUE | |||||||||||||
Global Communications Solutions | $ | 1,953 | $ | 2,096 | $ | 2,390 | |||||||
Avaya Networking | 243 | 242 | 284 | ||||||||||
Enterprise Collaboration Solutions | 2,196 | 2,338 | 2,674 | ||||||||||
Avaya Global Services | 2,175 | 2,241 | 2,347 | ||||||||||
Unallocated Amounts(1) | — | (1 | ) | (2 | ) | ||||||||
$ | 4,371 | $ | 4,578 | $ | 5,019 | ||||||||
GROSS PROFIT | |||||||||||||
Global Communications Solutions | $ | 1,241 | $ | 1,276 | $ | 1,387 | |||||||
Avaya Networking | 107 | 101 | 115 | ||||||||||
Enterprise Collaboration Solutions | 1,348 | 1,377 | 1,502 | ||||||||||
Avaya Global Services | 1,220 | 1,223 | 1,189 | ||||||||||
Unallocated Amounts(1) | (69 | ) | (70 | ) | (143 | ) | |||||||
2,499 | 2,530 | 2,548 | |||||||||||
OPERATING EXPENSES | |||||||||||||
Selling, general and administrative | 1,531 | 1,511 | 1,617 | ||||||||||
Research and development | 379 | 445 | 464 | ||||||||||
Amortization of acquired intangible assets | 227 | 228 | 227 | ||||||||||
Restructuring and impairment charges, net | 165 | 200 | 147 | ||||||||||
Acquisition-related costs | — | 1 | 4 | ||||||||||
2,302 | 2,385 | 2,459 | |||||||||||
OPERATING INCOME | 197 | 145 | 89 | ||||||||||
INTEREST EXPENSE, LOSS ON EXTINGUISHMENT OF DEBT AND OTHER INCOME (EXPENSE), NET | (439 | ) | (487 | ) | (451 | ) | |||||||
LOSS FROM CONTINUING OPERATIONS BEFORE INCOME TAXES | $ | (242 | ) | $ | (342 | ) | $ | (362 | ) | ||||
September 30, | |||||||||||||
2014 | 2013 | ||||||||||||
ASSETS: | |||||||||||||
Global Communications Solutions | $ | 1,590 | $ | 1,618 | |||||||||
Avaya Networking | 26 | 52 | |||||||||||
Enterprise Collaboration Solutions | 1,616 | 1,670 | |||||||||||
Avaya Global Services | 2,628 | 2,623 | |||||||||||
Unallocated Assets(2) | 3,013 | 3,379 | |||||||||||
Total | $ | 7,257 | $ | 7,672 | |||||||||
-1 | Unallocated Amounts in Gross Profit include the effect of the amortization of acquired technology intangible assets and costs that are not core to the measurement of segment management’s performance, but rather are controlled at the corporate level. Unallocated Amounts in Revenue and Gross Profit also include the impacts of certain fair value adjustments recorded in purchase accounting in connection with acquisitions. | ||||||||||||
-2 | Unallocated Assets consist of cash and cash equivalents, accounts receivable, deferred income tax assets, property, plant and equipment, acquired intangible assets, assets of discontinued operations and other assets. Unallocated Assets are managed at the corporate level and are not identified with a specific segment. | ||||||||||||
Geographic Information | |||||||||||||
Financial information relating to the Company’s revenue and long-lived assets by geographic area is as follows: | |||||||||||||
Revenue(1) | |||||||||||||
Years ended September 30, | |||||||||||||
In millions | 2014 | 2013 | 2012 | ||||||||||
U.S. | $ | 2,267 | $ | 2,430 | $ | 2,634 | |||||||
International: | |||||||||||||
EMEA | 1,234 | 1,239 | 1,349 | ||||||||||
APAC—Asia Pacific | 445 | 457 | 497 | ||||||||||
Americas International—Canada and Latin America | 425 | 452 | 539 | ||||||||||
Total International | 2,104 | 2,148 | 2,385 | ||||||||||
Total revenue | $ | 4,371 | $ | 4,578 | $ | 5,019 | |||||||
Long-Lived Assets(2) | |||||||||||||
September 30, | |||||||||||||
In millions | 2014 | 2013 | |||||||||||
U.S. | $ | 162 | $ | 207 | |||||||||
International: | |||||||||||||
EMEA | 81 | 89 | |||||||||||
APAC—Asia Pacific | 24 | 24 | |||||||||||
Americas International—Canada and Latin America | 14 | 14 | |||||||||||
Total International | 119 | 127 | |||||||||||
Total | $ | 281 | $ | 334 | |||||||||
-1 | Revenue is attributed to geographic areas based on the location of customers. | ||||||||||||
-2 | Represents property, plant and equipment, net. |
Accumulated_Other_Comprehensiv
Accumulated Other Comprehensive Loss (Notes) | 12 Months Ended | |||||||||||||||||||
Sep. 30, 2014 | ||||||||||||||||||||
Equity [Abstract] | ' | |||||||||||||||||||
Accumulated Other Comprehensive Loss | ' | |||||||||||||||||||
Accumulated Other Comprehensive Loss | ||||||||||||||||||||
The components of accumulated other comprehensive loss are summarized as follows: | ||||||||||||||||||||
In millions | Change in unamortized pension, postretirement and postemployment benefit-related items | Foreign Currency Translation | Unrealized loss on term loan interest rate swap | Other | Accumulated Other Comprehensive Loss | |||||||||||||||
Balance as of October 1, 2011 | $ | (1,111 | ) | $ | (50 | ) | $ | (14 | ) | $ | (3 | ) | $ | (1,178 | ) | |||||
Other comprehensive loss before reclassifications | (38 | ) | 37 | (7 | ) | 1 | (7 | ) | ||||||||||||
Amounts reclassified to earnings | 94 | — | 25 | 2 | 121 | |||||||||||||||
Provision for income taxes | (54 | ) | — | (7 | ) | (1 | ) | (62 | ) | |||||||||||
Balance as of September 30, 2012 | (1,109 | ) | (13 | ) | (3 | ) | (1 | ) | (1,126 | ) | ||||||||||
Other comprehensive loss before reclassifications | 193 | (47 | ) | — | — | 146 | ||||||||||||||
Amounts reclassified to earnings | 88 | — | 13 | — | 101 | |||||||||||||||
(Provision for) benefit from income taxes | (121 | ) | 4 | (10 | ) | — | (127 | ) | ||||||||||||
Balance as of September 30, 2013 | (949 | ) | (56 | ) | — | (1 | ) | (1,006 | ) | |||||||||||
Other comprehensive loss before reclassifications | (251 | ) | 7 | — | — | (244 | ) | |||||||||||||
Amounts reclassified to earnings | 50 | — | — | — | 50 | |||||||||||||||
(Provision for) benefit from income taxes | — | — | — | — | — | |||||||||||||||
Balance as of September 30, 2014 | $ | (1,150 | ) | $ | (49 | ) | $ | — | $ | (1 | ) | $ | (1,200 | ) | ||||||
The amounts reclassified out of accumulated other comprehensive loss into the Consolidated Statements of Operations prior to the impact of income taxes, with line item location, were as follows: | ||||||||||||||||||||
Fiscal years ended | ||||||||||||||||||||
September 30, | ||||||||||||||||||||
In millions | 2014 | 2013 | 2012 | Line item in Statements of Operations | ||||||||||||||||
Change in unamortized pension, postretirement and postemployment benefit-related items | $ | 13 | $ | 21 | $ | 24 | Costs - Products | |||||||||||||
13 | 21 | 24 | Costs - Services | |||||||||||||||||
20 | 36 | 37 | Selling, general and administrative | |||||||||||||||||
4 | 10 | 9 | Research and development | |||||||||||||||||
50 | 88 | 94 | ||||||||||||||||||
Unrealized loss on term loan interest rate swap | — | 13 | 25 | Interest expense | ||||||||||||||||
Other | — | — | 2 | Other (expense) income, net | ||||||||||||||||
Total amounts reclassified | $ | 50 | $ | 101 | $ | 121 | ||||||||||||||
Related_Party_Transactions
Related Party Transactions | 12 Months Ended |
Sep. 30, 2014 | |
Related Party Transactions [Abstract] | ' |
Related Party Transactions | ' |
Related Party Transactions | |
The Company and Parent are party to a Management Services Agreement with Silver Lake Management Company, L.L.C., an affiliate of Silver Lake, and TPG Capital Management, L.P., an affiliate of TPG, collectively “the Managers,” pursuant to which the Managers provide management and financial advisory services to the Company. Pursuant to the Management Services Agreement, the Managers receive a monitoring fee of $7 million per annum and reimbursement on demand for out-of-pocket expenses incurred in connection with the provision of such services. In the event of a financing, acquisition, disposition or change of control transaction involving the Company during the term of the Management Services Agreement, the Managers have the right to require the Company to pay a fee equal to customary fees charged by internationally-recognized investment banks for serving as a financial advisor in similar transactions. The Management Services Agreement may be terminated at any time by the Managers, but otherwise has an initial term ending on December 31, 2017 that automatically extends each December 31st for an additional year unless earlier terminated by us or the Managers. The term has automatically extended seven times since the execution of the agreement such that the current term is December 31, 2024. In the event that the Management Services Agreement is terminated, the Company is required to pay a termination fee equal to the net present value of the monitoring fees that would have been payable during the remaining term of the Management Services Agreement. Therefore, if the management services agreement were terminated as of September 30, 2014, the termination fee would be calculated using the current term ending December 31, 2024. In accordance with the Management Services Agreement, the Company recorded $7 million of monitoring fees per year during fiscal 2014, 2013 and 2012. | |
In December 2013, the Company and TPG Capital Management, L.P. executed a letter agreement reducing the portion of the monitoring fees owed to TPG Capital Management, L.P. by $1,325,000 for fiscal 2014 and thereafter on an annual basis by $800,000. The executed letter agreement also provided that the Company agreed to pay Messrs. Mohebbi and Rittenmeyer for their service as Directors $450,000 and $75,000, respectively, for fiscal 2013 and $500,000 and $300,000, respectively, for fiscal 2014 and each fiscal year thereafter. | |
The Sponsors are private equity firms that have investments in companies that do business with Avaya. For fiscal 2014, 2013 and 2012, the Company recorded $27 million, $6 million and $7 million, respectively, associated with sales of the Company’s products and services to companies in which one or both of the Sponsors have investments. For fiscal 2014, 2013 and 2012, the Company purchased goods and services of $8 million, less than $1 million and $2 million, respectively from companies in which one or both of the Sponsors have investments. | |
Charles Giancarlo and Greg Mondre are Directors of each of the Company and of Parent and they hold the positions of Special Advisor and Managing Partner and Managing Director, respectively, of Silver Lake. John W. Marren, Afshin Mohebbi and Ronald Rittenmeyer are Directors of each of the Company and Parent and they hold the positions of Partner, Senior Advisor and Senior Advisor, respectively, of TPG. | |
Ronald A. Rittenmeyer serves on the Board of Directors of the Company and Parent and served as Chairman, President and Chief Executive Officer of Expert Global Solutions, Inc. (formerly known as NCO Group, Inc.), or Expert Global Solutions, a global provider of business process outsourcing services until June 2014. During fiscal 2014 and 2013, the Company recorded $9 million and $9 million, respectively, associated with sales of the Company’s products and services to Expert Global Solutions. | |
Kiran Patel serves on the Board of Directors of the Company and Parent, and also serves a trustee of The Charles Schwab Family of Funds, or Charles Schwab, a mutual fund company, and, until September 2013, served as Executive Vice President and General Manager, Small Business Group of Intuit, Inc., or Intuit, a provider of financial software solutions for consumers and small businesses. During fiscal 2014, the Company recorded less than $1 million associated with sales of the Company's products and services to Charles Schwab. During fiscal 2013, the Company recorded less than $1 million and $2 million, respectively associated with sales of the Company’s products and services to Charles Schwab and Intuit, respectively. | |
Gary B. Smith serves on the Board of Directors of the Company and Parent and also serves as president, Chief Executive Officer and Director of Ciena Corporation, or Ciena, a network infrastructure company. In each of fiscal 2014, 2013 and 2012, the Company recorded less than $1 million associated with sales of the Company's products and services to Ciena. The Company also purchased goods and services of less than $1 million from Ciena in each of fiscal 2014, 2013 and 2012. | |
During fiscal 2013 and 2012, affiliates of TPG held some of the Company's outstanding term loans under the Cash Flow Credit Agreement. In fiscal 2013, certain of the term B-1 loans held by those affiliates were converted to term B-5 loans, $22 million of which were repaid in connection with the issuance of the 9% Senior Secured Notes. Based on the amount of the term loans that were held during fiscal 2013 and 2012, and consistent with the terms of the loan, those affiliates received payments of principal and interest (inclusive of amounts paid by the Company in connection with the issuance of the 9% Senior Secured Notes) aggregating approximately $23 million and $4 million, respectively. | |
During fiscal 2013 and 2012, an affiliate of Silver Lake held some of the Company's outstanding term loans under the Cash Flow Credit Agreement. In fiscal 2013 the outstanding term B-1 loans held by such affiliate were converted to term B-5 loans. Based on the amount of the term loans that were held by such affiliate during fiscal 2013 and 2012, and consistent with the terms of the loan, that affiliate received payments of principal and interest aggregating approximately $5 million and $10 million, respectively. | |
On October 29, 2012, December 21, 2012 and February 13, 2013, Avaya Inc. amended the terms of its credit facilities in connection with certain refinancing transactions. Lenders who provided consents in connection with the amendments and/or agreed to have loans that they held in one tranche of term loans converted to another received certain fees. Affiliates of Silver Lake received less than $1 million in each of these transactions. Affiliates of TPG received less than $1 million in each of the 2012 transactions. | |
As of September 30, 2014 and 2013 affiliates of Silver Lake and TPG held no outstanding principal amounts of term loans under the Cash Flow Credit Agreement. | |
See Note 10, "Financing Arrangements" for further details on the Company's financing arrangements. | |
In connection with the financing of the NES acquisition, Parent issued shares of its Series A Preferred Stock. As of September 30, 2014, affiliates of TPG owned 38,864.13 shares of Parent’s Series A Preferred Stock and affiliates of Silver Lake owned 38,864.13 shares of Parent’s Series A Preferred Stock. | |
In connection with the financing of the Radvision acquisition, Parent issued shares of its convertible non-voting Series B Preferred Stock to affiliates of TPG and Silver Lake. As of September 30, 2014, affiliates of TPG owned 32,649 shares of Parent's Series B Preferred Stock and affiliates of Silver Lake owned 32,649 shares of Parent's Series B Preferred Stock. | |
On October 3, 2011, Parent acquired all outstanding shares of a unified communications product and services provider. Immediately upon completing the acquisition, Parent merged the acquired entity with and into Avaya Inc., with Avaya Inc. surviving the merger. Parent funded the acquisition (including a deferred payment that was made to the former shareholders of the acquired company) in part by using the proceeds from two notes received from Avaya Inc. On October 3, 2011 and October 3, 2012, Avaya Inc. advanced to Parent $8 million and $10 million, respectively, in exchange for notes receivable. The principal amount of these notes plus any accrued and unpaid interest are due in full January 24, 2019 (as modified) and October 3, 2015 with interest at the rate of 1.65% (as modified) and 0.93% per annum, respectively. |
Commitments_And_Contingencies
Commitments And Contingencies | 12 Months Ended | |||
Sep. 30, 2014 | ||||
Commitments and Contingencies Disclosure [Abstract] | ' | |||
Commitments And Contingencies | ' | |||
Commitments and Contingencies | ||||
Legal Proceedings | ||||
In the ordinary course of business, the Company is involved in litigation, claims, government inquiries, investigations and proceedings, including, but not limited to, those identified below, relating to intellectual property, commercial, employment, environmental and regulatory matters. | ||||
The Company believes that it has meritorious defenses in connection with its current lawsuits and material claims and disputes, and intends to vigorously contest each of them. | ||||
Based on the Company's experience, management believes that the damages amounts claimed in a case are not a meaningful indicator of the potential liability. Claims, suits, investigations and proceedings are inherently uncertain and it is not possible to predict the ultimate outcome of cases. | ||||
Other than as described below, in the opinion of the Company's management based upon information currently available to the Company, while the outcome of these lawsuits, claims and disputes is uncertain, the likely results of these lawsuits, claims and disputes are not expected, either individually or in the aggregate, to have a material adverse effect on the Company's financial position, results of operations or cash flows, although the effect could be material to the Company's results of operations or cash flows for any interim reporting period. | ||||
Antitrust Litigation | ||||
In 2006, the Company instituted an action in the U.S. District Court, District of New Jersey, against defendants Telecom Labs, Inc., TeamTLI.com Corp. and Continuant Technologies, Inc. (“TLI/Continuant”) and subsequently amended its complaint to include certain individual officers of these companies as defendants. Defendants purportedly provide maintenance services to customers who have purchased or leased the Company's communications equipment. The Company asserted in its amended complaint that, among other things, defendants, or each of them, engaged in tortious conduct by improperly accessing and utilizing the Company's proprietary software, including passwords, logins and maintenance service permissions, to perform certain maintenance services on the Company's customers' equipment. TLI/Continuant filed counterclaims against the Company alleging that the Company has violated the Sherman Act's prohibitions against anticompetitive conduct through the manner in which the Company sells its products and services. TLI/Continuant sought to recover the profits they claim they would have earned from maintaining Avaya's products, and asked for injunctive relief prohibiting the conduct they claim is anticompetitive. | ||||
The trial commenced on September 9, 2013. On January 8, 2014, the Court issued an opinion dismissing the Company's affirmative claims. With respect to TLI/Continuant’s counterclaims, on March 27, 2014, a jury found against the Company on two of eight claims and awarded damages of $20 million. Under the federal antitrust laws, the jury’s award is subject to automatic trebling, or $60 million. | ||||
Following the jury verdict, TLI/Continuant sought an injunction regarding the Company’s ongoing business operations. On June 30, 2014, a federal judge rejected the demands of TLI/Continuant’s proposed injunction and stated that “only a narrow injunction is appropriate.” Instead, the judge issued an order relating to customers who purchased an Avaya PBX system between January 1, 1990 and April 30, 2008 only. Those customers and their agents will have free access to the on demand maintenance commands that were installed on their systems at the time of the purchase transaction. The Company has six months from the date of the injunction to enable such access. The court specified that this right “does not extend to access on a system purchased after April 30, 2008.” Consequently, the injunction affects only systems sold more than six years ago. The judge denied all other requests TLI/Continuant made in its injunction filing. | ||||
The Company and TLI/Continuant filed post-trial motions seeking to overturn the jury’s verdict, which motions were denied. In September 2014, the Court entered judgment in the amount of $63 million, which included the jury's award of $20 million, subject to automatic trebling, or $60 million, plus prejudgment interest in the amount of $3 million. On October 10, 2014, the Company filed a Notice of Appeal, and on October 23, 2014, TLI/Continuant filed a Notice of Conditional Cross-Appeal. On October 23, 2014, the Company filed its supersedeas bond with the Court in the amount of $63 million, which includes an amount for post-judgment interest and stays execution of the judgment while the matter is on appeal. The Company secured posting of the bond through the issuance of a letter of credit under its existing credit facilities. On November 10, 2014, TLI/Continuant made an application for attorneys’ fees, expenses and costs, seeking approximately $60 million, which the Company intends to contest. Once required, and in order to stay the enforcement of any award for attorney’s fees, expenses and costs, on appeal or otherwise, the Company will post a bond in the amount of the award for attorney’s fees, expenses and costs, plus interest. The Company expects to secure posting of the bond through existing resources and may use any or a combination of the issuance of one or more letters of credit under its existing credit facilities and cash on hand. | ||||
The Company continues to believe that TLI/Continuant's claims are without merit and unsupported by the facts and law, and the Company intends to defend this matter, including by filing its appeal to the United States Court of Appeals for the Third Circuit. No loss reserve has been provided for this matter. | ||||
In the event TLI/Continuant ultimately succeed in subsequent appeals, any potential loss could be material. At this time an outcome cannot be predicted and, as a result, the Company cannot be assured that this case will not have a material adverse effect on the manner in which it does business, its financial position, results of operations, or cash flows. | ||||
Intellectual Property | ||||
In the ordinary course of business, the Company is involved in litigation alleging it has infringed upon third parties’ intellectual property rights, including patents; some litigation may involve claims for infringement against customers by third parties relating to the use of Avaya’s products, as to which the Company may provide indemnifications of varying scope to certain customers. These matters are on-going and the outcomes are subject to inherent uncertainties. As a result, the Company cannot be assured that any such matter will not have a material adverse effect on its financial position, results of operations or cash flows. | ||||
Other | ||||
In October 2009, a group of former employees of Avaya’s former Shreveport, Louisiana manufacturing facility brought suit in Louisiana state court, naming as defendants Alcatel-Lucent USA, Inc., Lucent Technologies Services Company, Inc., and AT&T Technologies, Inc. The former employees allege hearing loss due to hazardous noise exposure from the facility dating back over forty years, and stipulate that the total amount of each individual’s damages does not exceed $50,000. In February 2010 plaintiffs amended their complaint to add the Company as a named defendant. There are 101 plaintiffs in the case. Defendants’ motion to dismiss plaintiffs’ complaint was denied on April 30, 2012. At this time an outcome cannot be predicted however, because the amounts of the claims individually and in the aggregate are not material, the Company believes the outcome of this matter will not have a material adverse effect on the manner in which it does business, its financial position, results of operations, or cash flows. | ||||
General | ||||
The Company records accruals for legal contingencies to the extent that it has concluded it is probable that a liability has been incurred and the amount of the loss can be reasonably estimated. No estimate of the possible loss or range of loss in excess of amounts accrued, if any, can be made at this time regarding the matters specifically described above because the inherently unpredictable nature of legal proceedings may be exacerbated by various factors, including: (i) the damages sought in the proceedings are unsubstantiated or indeterminate; (ii) discovery is not complete; (iii) the proceeding is in its early stages; (iv) the matters present legal uncertainties; (v) there are significant facts in dispute; (vi) there are a large number of parties (including where it is uncertain how much liability, if any, will be shared among multiple defendants); or (vii) there is a wide range of potential outcomes. | ||||
Product Warranties | ||||
The Company recognizes a liability for the estimated costs that may be incurred to remedy certain deficiencies of quality or performance of the Company’s products. These product warranties extend over a specified period of time generally ranging up to two years from the date of sale depending upon the product subject to the warranty. The Company accrues a provision for estimated future warranty costs based upon the historical relationship of warranty claims to sales. The Company periodically reviews the adequacy of its product warranties and adjusts, if necessary, the warranty percentage and accrued warranty reserve, which is included in other current and non-current liabilities in the Consolidated Balance Sheets, for actual experience. | ||||
In millions | ||||
Balance as of October 1, 2012 | $ | 16 | ||
Reductions for payments and costs to satisfy claims | (16 | ) | ||
Accruals for warranties issued during the period | 16 | |||
Balance as of September 30, 2013 | 16 | |||
Reductions for payments and costs to satisfy claims | (13 | ) | ||
Accruals for warranties issued during the period | 10 | |||
Balance as of September 30, 2014 | $ | 13 | ||
Guarantees of Indebtedness and Other Off-Balance Sheet Arrangements | ||||
Letters of Credit | ||||
As of September 30, 2014, the Company had outstanding an aggregate of $120 million in irrevocable letters of credit which ensure the Company's performance or payment to third parties. Included in this amount is $79 million issued under its $535 million committed revolving credit facilities, which facilities are available through October 26, 2016. Also included is $41 million of letters of credit issued under uncommitted facilities. As discussed above under "Legal Proceedings," on October 23, 2014, the Company issued a $63 million letter of credit under its existing credit facilities to support the supersedeas bond filed with the U.S. District Court. | ||||
Surety Bonds | ||||
The Company arranges for the issuance of various types of surety bonds, such as license, permit, bid and performance bonds, which are agreements under which the surety company guarantees that the Company will perform in accordance with contractual or legal obligations. These bonds vary in duration although most are issued and outstanding from three months to three years. These bonds are backed by $8 million of the Company’s letters of credit. If the Company fails to perform under its obligations, the maximum potential payment under these surety bonds is $18 million as of September 30, 2014. Historically, no surety bonds have been drawn upon. As discussed above under "Legal Proceedings," on October 23, 2014, the Company filed a supersedeas bond with the U.S. District Court in the amount of $63 million. | ||||
Purchase Commitments and Termination Fees | ||||
The Company purchases components from a variety of suppliers and uses several contract manufacturers to provide manufacturing services for its products. During the normal course of business, in order to manage manufacturing lead times and to help assure adequate component supply, the Company enters into agreements with contract manufacturers and suppliers that allow them to produce and procure inventory based upon forecasted requirements provided by the Company. If the Company does not meet these specified purchase commitments, it could be required to purchase the inventory, or in the case of certain agreements, pay an early termination fee. Historically, the Company has not been required to pay a charge for not meeting its designated purchase commitments with these suppliers, but has been obligated to purchase certain excess inventory levels from its outsourced manufacturers due to actual sales of product varying from forecast and due to transition of manufacturing from one vendor to another. | ||||
The Company’s outsourcing agreements with its two most significant contract manufacturers automatically renew in July and September for successive periods of twelve months each, subject to specific termination rights for the Company and the contract manufacturers. All manufacturing of the Company’s products is performed in accordance with either detailed requirements or specifications and product designs furnished by the Company and is subject to rigorous quality control standards. | ||||
On August 20, 2014, the Company entered into an agreement to outsource certain delivery services associated with the Avaya Private Cloud Services business. The agreement has an initial term of five years, which the parties may agree to extend for an additional three year period, and is subject to specific termination charges in the event of early termination of the agreement. The actual termination charges will vary depending on the reason for termination, date of termination, and the extent to which the supplier incurs termination or cancellation fees under contracts entered into in connection with the provisions of services under the agreement. | ||||
Product Financing Arrangements | ||||
The Company sells products to various resellers that may obtain financing from certain unaffiliated third-party lending institutions. For the Company’s product financing arrangement with resellers outside the U.S., in the event participating resellers default on their payment obligations to the lending institution, the Company is obligated under certain circumstances to guarantee repayment to the lending institution. The repayment amount fluctuates with the level of product financing activity. The guaranteed repayment amount was less than $1 million as of September 30, 2014. The Company reviews and sets the maximum credit limit for each reseller participating in this financing arrangement. Historically, there have not been any guarantee repayments by the Company. The Company has estimated the fair value of this guarantee as of September 30, 2014, and has determined that it is not material, however there can be no assurance that the Company will not be obligated to repurchase inventory under this arrangement in the future. | ||||
Long-Term Cash Incentive Bonus Plan | ||||
Parent has established a long-term incentive cash bonus plan (“LTIP”). Under the LTIP, Parent will make cash awards available to compensate certain key employees upon the achievement of defined returns on the Sponsors’ initial investment in Parent (a “triggering event”). Parent has authorized LTIP awards covering a total of $60 million, of which $32 million in awards were outstanding as of September 30, 2014. The Company will begin to recognize compensation expense relative to the LTIP awards upon the occurrence of a triggering event (e.g., a sale or initial public offering). As of September 30, 2014, no compensation expense associated with the LTIP has been recognized. | ||||
Credit Facility Indemnification | ||||
In connection with its obligations under the credit facilities described in Note 10, “Financing Arrangements,” the Company has agreed to indemnify the third-party lending institutions for costs incurred by the institutions related to changes in tax law or other legal requirements. While there have been no amounts paid to the lenders pursuant to this indemnity in the past, there can be no assurance that the Company will not be obligated to indemnify the lenders under this arrangement in the future. | ||||
Transactions with Alcatel-Lucent | ||||
Pursuant to the Contribution and Distribution Agreement effective October 1, 2000, Lucent Technologies, Inc. (now Alcatel-Lucent) contributed to the Company substantially all of the assets, liabilities and operations associated with its enterprise networking businesses (the “Company’s Businesses”) and distributed the Company’s stock pro-rata to the shareholders of Lucent (“distribution”). The Contribution and Distribution Agreement, among other things, provides that, in general, the Company will indemnify Alcatel-Lucent for all liabilities including certain pre-distribution tax obligations of Alcatel-Lucent relating to the Company’s Businesses and all contingent liabilities primarily relating to the Company’s Businesses or otherwise assigned to the Company. In addition, the Contribution and Distribution Agreement provides that certain contingent liabilities not allocated to one of the parties will be shared by Alcatel-Lucent and the Company in prescribed percentages. The Contribution and Distribution Agreement also provides that each party will share specified portions of contingent liabilities based upon agreed percentages related to the business of the other party that exceed $50 million. The Company is unable to determine the maximum potential amount of other future payments, if any, that it could be required to make under this agreement. | ||||
The Tax Sharing Agreement governs Alcatel-Lucent’s and the Company’s respective rights, responsibilities and obligations after the distribution with respect to taxes for the periods ending on or before the distribution. Generally, pre-distribution taxes or benefits that are clearly attributable to the business of one party will be borne solely by that party and other pre-distribution taxes or benefits will be shared by the parties based on a formula set forth in the Tax Sharing Agreement. The Company may be subject to additional taxes or benefits pursuant to the Tax Sharing Agreement related to future settlements of audits by state and local and foreign taxing authorities for the periods prior to the Company’s separation from Alcatel-Lucent. | ||||
Leases | ||||
The Company leases land, buildings and equipment under agreements that expire in various years through 2026. Rental expense under operating leases, excluding any lease termination costs incurred related to the Company’s restructuring programs, was $107 million, $107 million and $112 million for fiscal 2014, 2013 and 2012, respectively. | ||||
The table below sets forth future minimum lease payments, net of sublease income, due under non-cancelable operating leases, of which $81 million of such payments have been accrued for as of September 30, 2014 in accordance with accounting principles generally accepted in the U.S. pertaining to restructuring and exit activities. | ||||
In millions | ||||
2015 | $ | 93 | ||
2016 | 80 | |||
2017 | 62 | |||
2018 | 55 | |||
2019 and thereafter | 129 | |||
Future minimum lease payments | $ | 419 | ||
The table below sets forth future minimum lease payments, due under non-cancelable capitalized leases as of September 30, 2014. | ||||
In millions | ||||
2015 | $ | 19 | ||
2016 | 17 | |||
2017 | 16 | |||
2018 | 12 | |||
2019 and thereafter | 3 | |||
Future minimum lease payments | 67 | |||
Less: Imputed interest | (8 | ) | ||
Present value of net minimum lease payments | $ | 59 | ||
Quarterly_Information_unaudite
Quarterly Information (unaudited) | 12 Months Ended | ||||||||||||||||||||
Sep. 30, 2014 | |||||||||||||||||||||
Quarterly Financial Information Disclosure [Abstract] | ' | ||||||||||||||||||||
Quarterly information (unaudited) | ' | ||||||||||||||||||||
Quarterly information (unaudited) | |||||||||||||||||||||
First | Second | Third | Fourth | Total | |||||||||||||||||
Quarter | Quarter | Quarter | Quarter | ||||||||||||||||||
In millions | |||||||||||||||||||||
Fiscal Year Ended September 30, 2014 | |||||||||||||||||||||
Revenue | $ | 1,131 | $ | 1,060 | $ | 1,054 | $ | 1,126 | $ | 4,371 | |||||||||||
Gross profit | 640 | 597 | 607 | 655 | 2,499 | ||||||||||||||||
Operating income | 87 | — | 48 | 62 | 197 | ||||||||||||||||
(Provision for) benefit from income taxes | (26 | ) | (1 | ) | 8 | (32 | ) | (51 | ) | ||||||||||||
Net loss | $ | (54 | ) | $ | (96 | ) | $ | (62 | ) | $ | (19 | ) | $ | (231 | ) | ||||||
Fiscal Year Ended September 30, 2013 | |||||||||||||||||||||
Revenue | $ | 1,207 | $ | 1,086 | $ | 1,116 | $ | 1,169 | $ | 4,578 | |||||||||||
Gross profit | 659 | 579 | 618 | 674 | 2,530 | ||||||||||||||||
Operating income | 18 | 12 | 6 | 109 | 145 | ||||||||||||||||
Benefit from (provision for) income taxes | 10 | (7 | ) | 3 | 29 | 35 | |||||||||||||||
Net (loss) income | $ | (85 | ) | $ | (192 | ) | $ | (110 | ) | $ | 23 | $ | (364 | ) | |||||||
Summary_of_Significant_Account1
Summary of Significant Accounting Policies (Policies) | 12 Months Ended |
Sep. 30, 2014 | |
Accounting Policies [Abstract] | ' |
Use of Estimates | ' |
Use of Estimates | |
The Consolidated Financial Statements and related disclosures are prepared in conformity with accounting principles generally accepted in the United States of America (“GAAP”). Management is required to make estimates and assumptions that affect the reported amounts of assets and liabilities, the disclosure of contingent assets and liabilities at the date of the financial statements, and revenue and expenses during the periods reported. These estimates include assessing the collectibility of accounts receivable, sales returns and allowances, the use and recoverability of inventory, the realization of deferred tax assets, business restructuring reserves, pension and postretirement benefit costs, the fair value of equity compensation, the fair value of assets and liabilities acquired in business combinations, the recoverability of long-lived assets, and useful lives and impairment of tangible and intangible assets including goodwill, the amount of exposure from potential loss contingencies, and fair value measurements, among others. The markets for the Company’s products are characterized by intense competition, rapid technological development and frequent new product introductions, all of which could affect the future recoverability of the Company’s assets. Estimates and assumptions are reviewed periodically and the effects of revisions are reflected in the Consolidated Financial Statements in the period they are determined to be necessary. Actual results could differ from these estimates. | |
Principles of Consolidation | ' |
Principles of Consolidation | |
The Consolidated Financial Statements include the accounts of Avaya and its subsidiaries. In the event that the Company is a primary beneficiary of a variable interest entity, the assets, liabilities, and results of operations of the variable interest entity will be included in the Company’s Consolidated Financial Statements. All intercompany transactions and balances have been eliminated in consolidation. Certain prior year amounts have been reclassified to conform to the current presentation. | |
Acquisition Accounting | ' |
Acquisition Accounting | |
The Company accounts for business combinations using the acquisition method, which requires an allocation of the purchase price of an acquired entity to the assets acquired and liabilities assumed based on their estimated fair values at the date of acquisition. Goodwill represents the excess of the purchase price over the net tangible and intangible assets acquired. | |
Revenue Recognition | ' |
Revenue Recognition | |
The Company derives revenue primarily from the sale of products, software, and services for communications systems and applications. The Company’s products are sold directly through its worldwide sales force and indirectly through its global network of distributors, service providers, dealers, value-added resellers, systems integrators and business partners. Services includes (i) supplemental maintenance service, including services provided under contracts to monitor and optimize customers’ communications network performance; (ii) professional services for implementation and integration of converged voice and data networks, network security and unified communications; and (iii) Cloud or managed services. Maintenance contracts have terms that range from one to five years. Contracts for professional services typically have terms that range from four to six weeks for standard products and from six months to one year for customized products. Contracts for Cloud and managed services have terms that range from one to seven years. | |
In accordance with GAAP, revenue is recognized when persuasive evidence of an arrangement exists, delivery has occurred, the fee is fixed or determinable, and collectability is reasonably assured. For arrangements that require acceptance of the product, system, or solution as specified by the customer, revenue is deferred until the acceptance criteria have been met. | |
The Company’s indirect sales to channel partners are generally recognized at the time of shipment if all contractual obligations have been satisfied. The Company accrues a provision for estimated sales returns and other allowances, including promotional marketing programs and other incentives as a reduction of revenue at time of sale. When estimating returns, the Company considers customary inventory levels held by third-party distributors. | |
The Company enters into multiple deliverable arrangements, which may include various combinations of products, software and services. Most product and service deliverables qualify as separate units of accounting and can be sold on a standalone basis. A deliverable constitutes a separate unit of accounting when it has standalone value and, where return rights exist, delivery or performance of the undelivered items is considered probable and substantially within the Company’s control. When the Company sells products with implementation services, they are generally combined as one or more units of accounting, depending on the nature of the services and the customer's acceptance requirements. | |
Most of the Company’s products have both software and non-software components that function together to deliver the products’ essential functionality. For these multiple deliverable arrangements, the Company allocates revenue to the deliverables based on their relative selling prices. To the extent that a deliverable is subject to specific guidance on whether and/or how to allocate the consideration in a multiple element arrangement, that deliverable is accounted for in accordance with such specific guidance. The Company limits the amount of revenue recognition for delivered items to the amount that is not contingent on the future delivery of products or services or meeting other future performance obligations. | |
The Company allocates revenue based on a selling price hierarchy of vendor-specific objective evidence, third-party evidence, and then estimated selling price. Vendor-specific objective evidence is based on the price charged when the deliverable is sold separately. Third-party evidence is based on largely interchangeable competitor products or services in standalone sales to similarly situated customers. As the Company is unable to reliably determine what competitors products’ selling prices are on a standalone basis, the Company is not typically able to determine third-party evidence. Estimated selling price is based on the Company’s best estimates of what the selling prices of deliverables would be if they were sold regularly on a standalone basis. Estimated selling price is established considering multiple factors including, but not limited to, pricing practices in different geographies and through different sales channels, major product and services groups, and customer classifications. | |
Once the Company allocates revenue to each deliverable, the Company recognizes revenue in accordance with its policies when all revenue recognition criteria are met. Product revenue is generally recognized upon delivery and maintenance services revenue is generally recognized ratably over the period during which the services are performed, whereas revenue from managed services is generally recognized based on usage, subject to contractual minimums. However, revenue for professional services arrangements is generally recognized upon completion of performance and revenue for arrangements that require acceptance of the product, system or solution, is recognized when the acceptance criteria have been met. | |
Standalone or subsequent sales of software or software-related items are recognized in accordance with the software revenue recognition guidance. For multiple deliverable arrangements that only include software items, the Company generally uses the residual method to allocate the arrangement consideration. Under the residual method, the amount of consideration allocated to the delivered items equals the total arrangement consideration, less the fair value of the undelivered items. Where vendor-specific objective evidence of fair value for the undelivered items cannot be determined, the Company generally defers revenue until all items are delivered and services have been performed, or until such evidence of fair value can be determined for the undelivered items. | |
Cash and Cash Equivalents | ' |
Cash and Cash Equivalents | |
Cash and cash equivalents consist of highly liquid investments with original maturities of three months or less when purchased, and are stated at cost, which approximates market value. | |
Concentrations of Risk | ' |
Concentrations of Risk | |
The Company’s cash and cash equivalents are invested in various investment grade institutional money market accounts and bank term deposits. Deposits held at banks may exceed the amount of insurance provided on such deposits. Generally, these deposits may be redeemed upon demand and are maintained with financial institutions with reputable credit and therefore bear minimal credit risk. The Company seeks to mitigate such risks by spreading its risk across multiple counterparties and monitoring the risk profiles of these counterparties. | |
The Company relies on a limited number of contract manufacturers and suppliers to provide manufacturing services for its products. The inability of a contract manufacturer or supplier to fulfill supply requirements of the Company could materially impact future operating results. | |
Accounts Receivable and Allowance for Doubtful Accounts | ' |
Accounts Receivable and Allowance for Doubtful Accounts | |
Accounts receivable are recorded net of reserves for sales returns and allowances and provisions for doubtful accounts. The Company performs ongoing credit evaluations of its customers and generally does not require collateral from its customers. The allowances are based on analyses of historical trends, aging of accounts receivable balances and the creditworthiness of customers as determined by credit checks, analyses, and payment history. At September 30, 2014, one distributor accounted for more than 10% of accounts receivable. At September 30, 2013, two distributors each accounted for more than 10% of accounts receivable. | |
Inventory | ' |
Inventory | |
Inventory includes goods awaiting sale (finished goods), equipment that is being installed at customer locations for various installations that are not yet complete and goods to be used in connection with providing maintenance services. Inventory is stated at the lower of cost or market, determined on a first-in, first-out method. Reserves to reduce the inventory cost to market value are based on current inventory levels, assumptions about future demand and product life cycles for the various inventory types. | |
As discussed in detail in Note 19, "Commitments and Contingencies-Purchase Commitments and Termination Fees," the Company has outsourced the manufacturing of substantially all of its products and may be obligated to purchase certain excess inventory levels from its outsourced manufacturers if actual sales of product vary from forecast, in which case additional inventory provisions may need to be recorded in the future. | |
Research and Development Costs | ' |
Research and Development Costs | |
Research and development costs are charged to expense as incurred. The costs incurred for the development of communications software that will be sold, leased or otherwise marketed, however, are capitalized when technological feasibility has been established in accordance with Financial Accounting Standards Board ("FASB") Accounting Standards Codification (“ASC”) Topic 985, “Software” (“ASC 985”). These capitalized costs are subject to an ongoing assessment of recoverability based on anticipated future revenues and costs and changes in hardware and software technologies. Costs that are capitalized include direct labor and related overhead. | |
Amortization of capitalized software development costs begins when the product is available for general release to customers. Amortization is recognized on a product-by-product basis generally on the straight-line method over a period of up to two years. Unamortized software development costs determined to be in excess of net realizable value of the product are expensed immediately. | |
Property, Plant and Equipment | ' |
Property, Plant and Equipment | |
Property, plant and equipment are stated at cost less accumulated depreciation. Depreciation is determined using a straight-line method over the estimated useful lives of the assets. Estimated lives range from three to ten years for machinery and equipment, up to five years for rental equipment and up to 40 years for buildings. Improvements that extend the useful life of assets are capitalized and maintenance and repairs are charged to expense as incurred. Upon retirement or disposal of assets, the cost and related accumulated depreciation are removed from the Consolidated Balance Sheets and any gain or loss is reflected in the Consolidated Statements of Operations. | |
Internal Use Software | ' |
Internal Use Software | |
Certain costs of computer software developed or obtained for internal use are capitalized and amortized on a straight-line basis generally over three to seven years. General and administrative costs, overhead, maintenance and training, as well as the cost of software that does not add functionality to the existing system, are expensed as incurred. | |
Goodwill | ' |
Goodwill | |
Goodwill is not amortized but is subject to periodic testing for impairment in accordance with FASB ASC Topic 350, “Intangibles-Goodwill and Other” (“ASC 350”) at the reporting unit level which is one level below the Company’s operating segments. The assessment of goodwill impairment is conducted by estimating and comparing the fair value of the Company’s reporting units, as defined in ASC 350, to their carrying value as of that date. The fair value is estimated using an income approach whereby the fair value of the reporting unit is based on the future cash flows that each reporting unit’s assets can be expected to generate. Future cash flows are based on forward-looking information regarding market share and costs for each reporting unit and are discounted using an appropriate discount rate. Future discounted cash flows can be affected by changes in industry or market conditions or the rate and extent to which anticipated synergies or cost savings are realized with newly acquired entities. | |
Avaya has historically performed its annual impairment test of goodwill on September 30th, its fiscal year end date. During the fiscal year ended September 30, 2014, the Company adopted a change in accounting principle whereby the annual impairment assessment of goodwill will be performed as of July 1st each year. The change in the testing date allows more time for analysis and is in line with the timing of the Company's annual strategic planning process. This change in accounting principle does not delay, accelerate or avoid an impairment charge. Accordingly, the Company believes that the change described above is preferable. The Company will continue to test for impairment more frequently if events occur or circumstances change that would more likely than not reduce the fair value of a reporting unit below its carrying amount. | |
Intangible and Long-lived Assets | ' |
Intangible and Long-lived Assets | |
Intangible assets include technology, customer relationships, trademarks and trade-names and other intangibles. Intangible assets with finite lives are amortized using the straight-line method over the estimated economic lives of the assets, which range from two to fifteen years. Long-lived assets, including intangible assets with finite lives, are reviewed for impairment whenever events or changes in circumstances indicate that the carrying amount of such assets may not be recoverable in accordance with FASB ASC Topic 360, “Property, Plant, and Equipment.” Determination of recoverability is based on an estimate of undiscounted future cash flows resulting from the use of the asset and its eventual disposition. Measurement of an impairment loss for long-lived assets that management expects to hold and use is based on the estimated fair value of the asset. Long-lived assets to be disposed of are reported at the lower of carrying amount or estimated fair value less costs to sell. Intangible assets determined to have indefinite useful lives are not amortized but are tested for impairment annually and more frequently if events occur or circumstances change that indicate an asset may be impaired. | |
Financial Instruments | ' |
Financial Instruments | |
The Company uses foreign currency forward contracts to manage and reduce risk to the Company by generating cash flows that offset the cash flows of certain transactions in foreign currencies in relation to their amounts and timing. The Company’s derivative financial instruments are used as risk management tools and not for speculative or trading purposes. These derivative instruments represent assets and liabilities and are classified as other current assets or other current liabilities on the Consolidated Balance Sheets. Gains and losses on the changes in the fair values of the Company’s foreign currency forward contracts are included in other income (expense), net. As permitted under FASB ASC Topic 815 “Derivatives and Hedging” (“ASC 815”), the Company has elected not to designate its forward contracts as hedges thereby precluding the use of hedge accounting for these instruments. | |
In order to reduce its exposure to variable rate interest payments associated with its senior secured credit facility, the Company may use interest rate swap agreements. Those interest rate swaps that are designated and qualify as cash flow hedges under ASC 815 are included at estimated fair value as an asset or liability in the Consolidated Balance Sheets. These are bifurcated into current and non-current components depending upon the timing of the cash flows. Fair value related to the cash flows occurring within one year are classified as current and beyond one year as non-current. Unrealized gains/losses related to the change in market value on these interest rate swaps are recorded in other comprehensive loss and reclassified to earnings in the same period or periods during which the hedged transaction affects earnings. The market value of the interest rate swaps recorded in other comprehensive loss may be recognized in the Consolidated Statement of Operations earlier if the interest rate swaps are determined to be ineffective, for example, if certain terms of the senior secured credit facility change, if the loan is extinguished, if the counterparty’s ability to honor its obligation under the agreement changes, or if the interest rate swap agreements are terminated prior to maturity. | |
The Company also utilizes non-derivative financial instruments including letters of credit and commitments to extend credit. | |
Restructuring Programs | ' |
Restructuring Programs | |
The Company accounts for exit or disposal of activities in accordance with FASB ASC Topic 420, “Exit or Disposal Cost Obligations” (“ASC 420”). In accordance with ASC 420, a business restructuring is defined as an exit or disposal activity that includes but is not limited to a program that is planned and controlled by management and materially changes either the scope of a business or the manner in which that business is conducted. Business restructuring charges include (i) one-time termination benefits related to employee separations, (ii) contract termination costs and (iii) other costs associated with exit or disposal activities including, but not limited to, costs for consolidating or closing facilities and relocating employees. | |
A liability is recognized and measured at its fair value for one-time termination benefits once the plan of termination is communicated to affected employees and it meets all of the following criteria: (i) management commits to a plan of termination, (ii) the plan identifies the number of employees to be terminated and their job classifications or functions, locations and the expected completion date, (iii) the plan establishes the terms of the benefit arrangement and (iv) it is unlikely that significant changes to the plan will be made or the plan will be withdrawn. Contract termination costs include costs to terminate a contract or costs that will continue to be incurred under the contract without benefit to the Company. A liability is recognized and measured at its fair value when the Company either terminates the contract or ceases using the rights conveyed by the contract. A liability is recognized and measured at its fair value for other associated costs in the period in which the liability is incurred. | |
Pension and Postretirement Benefit Obligations | ' |
Pension and Postretirement Benefit Obligations | |
The Company sponsors non-contributory defined benefit pension plans covering a portion of its U.S. employees and retirees, and postretirement benefit plans covering a portion of its U.S. retirees that include healthcare benefits and life insurance coverage. Certain non-U.S. operations have various retirement benefit programs covering substantially all of their employees. Some of these programs are considered to be defined benefit pension plans for accounting purposes. | |
The Company’s pension and postretirement benefit costs are developed from actuarial valuations. Inherent in these valuations are key assumptions, including the discount rate and expected long-term rate of return on plan assets. Material changes in pension and postretirement benefit costs may occur in the future due to changes in these assumptions, changes in the number of plan participants, changes in the level of benefits provided, changes in asset levels and changes in legislation. | |
The market-related value of the Company’s plan assets as of the measurement date is developed using a five-year smoothing technique. First, a preliminary market-related value is calculated by adjusting the market-related value at the beginning of the year for payments to and from plan assets and the expected return on assets during the year. The expected return on assets represents the expected long-term rate of return on plan assets adjusted up to plus or minus 2% based on the actual ten-year average rate of return on plan assets. A final market-related value is determined as the preliminary market-related value, plus 20% of the difference between the actual return and expected return for each of the past five years. | |
These pension and other postretirement benefits are accounted for in accordance with FASB ASC Topic 715, “Compensation—Retirement Benefits” (“ASC 715”). ASC 715 requires that plan assets and obligations be measured as of the reporting date and the over-funded, under-funded or unfunded status of plans be recognized as of the reporting date as an asset or liability in the Consolidated Balance Sheets. In addition, ASC 715 requires costs and related obligations and assets arising from pensions and other postretirement benefit plans to be accounted for based on actuarially-determined estimates. | |
The plans use different factors, including years of service, eligible compensation and age, to determine the benefit amount for eligible participants. The Company funds its U.S. qualified pension plans in compliance with applicable laws. See Note 14, “Benefit Obligations,” for further details on the Company’s pension and postretirement plans. | |
Share-based Compensation | ' |
Share-based Compensation | |
The Company accounts for share-based compensation in accordance with FASB Topic ASC 718, “Compensation—Stock Compensation” (“ASC 718”), which requires the measurement and recognition of compensation expense for all share-based payment awards made to employees and directors including stock options, restricted stock units and stock purchases based on estimated fair values. | |
Income Taxes | ' |
Income Taxes | |
Income taxes are accounted for under the asset and liability method. Under this method, deferred tax assets and liabilities are recognized for the estimated future tax consequences attributable to differences between the financial statement carrying amounts of existing assets and liabilities and their respective tax bases, and operating loss and tax credit carryforwards. Deferred tax assets and liabilities are measured using enacted tax rates in effect for the year in which those temporary differences are expected to be recovered or settled. The effect on deferred tax assets and liabilities of a change in tax rates is recognized in the Consolidated Statements of Operations in the period that includes the enactment date. A valuation allowance is recorded to reduce the carrying amounts of deferred tax assets if it is more likely than not that such assets will not be realized. Additionally, the accounting for income taxes requires the Company to evaluate and make an assertion as to whether undistributed foreign earnings will be indefinitely reinvested or repatriated. | |
FASB ASC Subtopic 740-10, “Income Taxes—Overall” (“ASC 740-10”) prescribes a comprehensive model for the financial statement recognition, measurement, classification, and disclosure of uncertain tax positions. ASC 740-10 contains a two-step approach to recognizing and measuring uncertain tax positions. The first step is to evaluate the tax position for recognition by determining if the weight of available evidence indicates that it is more likely than not that the position will be sustained on audit, based on the technical merits of the position. The second step is to measure the tax benefit as the largest amount that is more than 50% likely of being realized upon settlement. | |
Significant judgment is required in evaluating uncertain tax positions and determining the provision for income taxes. Although the Company believes its reserves are reasonable, no assurance can be given that the final tax outcome of these matters will not be different from that which is reflected in the historical income tax provision and accruals. The Company adjusts these reserves in light of changing facts and circumstances. | |
Deferred Financing Costs | ' |
Deferred Financing Costs | |
Deferred financing costs, which are included in other assets, are amortized using the effective interest method as interest expense over the contractual lives of the related credit facilities. | |
Foreign Currency Translation | ' |
Foreign Currency Translation | |
Assets and liabilities of non-U.S. subsidiaries that operate in a local currency environment, where the local currency is the functional currency, are translated from foreign currencies into U.S. dollars at period-end exchange rates while income and expenses are translated at the spot rate. Translation gains or losses related to net assets located outside the U.S. are shown as a component of accumulated other comprehensive loss in the Consolidated Statements of Changes in Stockholder’s Deficiency. Gains and losses resulting from foreign currency transactions, which are denominated in currencies other than Avaya’s functional currency, are included in other income (loss), net in the Consolidated Statements of Operations. | |
Other Comprehensive Income | ' |
Other Comprehensive Income (Loss) | |
Other comprehensive income (loss) is recorded directly to a separate section of stockholder’s deficiency in accumulated other comprehensive loss and primarily includes unrealized gains and losses excluded from the Consolidated Statements of Operations. These unrealized gains and losses consist of changes in foreign currency translation, interest rate swaps, and changes in unamortized pension, postretirement and postemployment actuarial gains and losses. |
Divestitures_Tables
Divestitures (Tables) | 12 Months Ended | |||||||||||
Sep. 30, 2014 | ||||||||||||
Discontinued Operations and Disposal Groups [Abstract] | ' | |||||||||||
Schedule of Disposal Groups, Including Discontinued Operations, Income Statement, Balance Sheet and Additional Disclosures | ' | |||||||||||
Summarized financial information relating to the Company's discontinued operations are as follows: | ||||||||||||
Fiscal years ended September 30, | ||||||||||||
In millions | 2014 | 2013 | 2012 | |||||||||
SERVICES REVENUE | $ | 53 | $ | 130 | $ | 152 | ||||||
OPERATING INCOME (LOSS) FROM DISCONTINUED OPERATIONS | $ | 7 | $ | (67 | ) | $ | 26 | |||||
Gain on sale of ITPS business | 52 | — | — | |||||||||
INCOME (LOSS) FROM DISCONTINUED OPERATIONS BEFORE INCOME TAXES | 59 | (67 | ) | 26 | ||||||||
Benefit from (provision for) income taxes from discontinued operations | 3 | 10 | (12 | ) | ||||||||
INCOME (LOSS) FROM DISCONTINUED OPERATIONS, NET OF INCOME TAXES | $ | 62 | $ | (57 | ) | $ | 14 | |||||
Goodwill_Tables
Goodwill (Tables) | 12 Months Ended | ||||||||||||||||
Sep. 30, 2014 | |||||||||||||||||
Goodwill and Intangible Assets Disclosure [Abstract] | ' | ||||||||||||||||
Schedule of Goodwill | ' | ||||||||||||||||
The changes in the carrying amount of goodwill by operating segment are as follows: | |||||||||||||||||
In millions | Global | Networking | Avaya | Total | |||||||||||||
Communications | Global | ||||||||||||||||
Solutions | Services | ||||||||||||||||
Balance as of October 1, 2012 | $ | 1,511 | $ | — | $ | 2,544 | $ | 4,055 | |||||||||
Adjustments | (3 | ) | — | (4 | ) | (7 | ) | ||||||||||
Balance as of September 30, 2013 | 1,508 | — | 2,540 | 4,048 | |||||||||||||
Acquisitions | 13 | — | — | 13 | |||||||||||||
Sale of TBU business | (7 | ) | — | (2 | ) | (9 | ) | ||||||||||
Adjustments | (5 | ) | — | — | (5 | ) | |||||||||||
Balance as of September 30, 2014 | $ | 1,509 | $ | — | $ | 2,538 | $ | 4,047 | |||||||||
Balance as of September 30, 2014 | |||||||||||||||||
Goodwill | $ | 2,643 | $ | — | $ | 2,538 | $ | 5,181 | |||||||||
Accumulated Impairment | (1,134 | ) | — | — | (1,134 | ) | |||||||||||
$ | 1,509 | $ | — | $ | 2,538 | $ | 4,047 | ||||||||||
Acquired_Intangible_Assets_Tab
Acquired Intangible Assets (Tables) | 12 Months Ended | ||||||||||||||||
Sep. 30, 2014 | |||||||||||||||||
Intangible Assets, Net (Excluding Goodwill) [Abstract] | ' | ||||||||||||||||
Schedule of Finite-Lived and Indefinite-Lived Intangible Assets by Major Class [Table Text Block] | ' | ||||||||||||||||
The Company’s acquired intangible assets consist of: | |||||||||||||||||
In millions | Acquired | Customer | Trademarks | Total | |||||||||||||
technology | relationships | and trade | |||||||||||||||
and | and other | names | |||||||||||||||
patents | intangibles | ||||||||||||||||
Balance as of September 30, 2014 | |||||||||||||||||
Gross Carrying Amount | $ | 1,419 | $ | 2,302 | $ | 546 | $ | 4,267 | |||||||||
Accumulated Amortization | (1,330 | ) | (1,523 | ) | — | (2,853 | ) | ||||||||||
Accumulated Impairment | — | — | (190 | ) | (190 | ) | |||||||||||
$ | 89 | $ | 779 | $ | 356 | $ | 1,224 | ||||||||||
Balance as of September 30, 2013 | |||||||||||||||||
Gross Carrying Amount | $ | 1,415 | $ | 2,288 | $ | 546 | $ | 4,249 | |||||||||
Accumulated Amortization | (1,277 | ) | (1,285 | ) | — | (2,562 | ) | ||||||||||
Accumulated Impairment | — | — | (190 | ) | (190 | ) | |||||||||||
$ | 138 | $ | 1,003 | $ | 356 | $ | 1,497 | ||||||||||
Schedule of Finite-Lived Intangible Assets, Future Amortization Expense [Table Text Block] | ' | ||||||||||||||||
Future amortization expense of acquired intangible assets for the years ending September 30 is as follows: | |||||||||||||||||
In millions | |||||||||||||||||
2015 | $ | 261 | |||||||||||||||
2016 | 252 | ||||||||||||||||
2017 | 220 | ||||||||||||||||
2018 | 38 | ||||||||||||||||
2019 and thereafter | 97 | ||||||||||||||||
Total | $ | 868 | |||||||||||||||
Supplementary_Financial_Inform1
Supplementary Financial Information (Tables) | 12 Months Ended | ||||||||||||
Sep. 30, 2014 | |||||||||||||
Supplementary Financial Information [Abstract] | ' | ||||||||||||
Consolidated Statements of Operations Information | ' | ||||||||||||
Consolidated Statements of Operations Information | |||||||||||||
Fiscal years ended September 30, | |||||||||||||
In millions | 2014 | 2013 | 2012 | ||||||||||
DEPRECIATION AND AMORTIZATION | |||||||||||||
Amortization of software development costs included in costs | $ | 22 | $ | 34 | $ | 36 | |||||||
Amortization of acquired intangible assets | 283 | 291 | 419 | ||||||||||
Depreciation and amortization of property, plant and equipment and internal use software included in costs and operating expenses | 129 | 130 | 110 | ||||||||||
Total depreciation and amortization | $ | 434 | $ | 455 | $ | 565 | |||||||
OTHER INCOME (EXPENSE), NET | |||||||||||||
Interest income | $ | 2 | $ | 2 | $ | 3 | |||||||
Gain (loss) on foreign currency transactions and forward contracts | 18 | 5 | (21 | ) | |||||||||
Third party fees incurred in connection with debt modification | (2 | ) | (18 | ) | — | ||||||||
Gain on sale of TBU business | 14 | — | — | ||||||||||
Venezuela hyperinflationary and devaluation charges | (2 | ) | (1 | ) | — | ||||||||
Change in certain tax indemnifications | (4 | ) | — | — | |||||||||
Other, net | (1 | ) | (2 | ) | (2 | ) | |||||||
Total other income (expense), net | $ | 25 | $ | (14 | ) | $ | (20 | ) | |||||
Consolidated Balance Sheet Information | ' | ||||||||||||
Consolidated Balance Sheet Information | |||||||||||||
Fiscal years ended September 30, | |||||||||||||
In millions | 2014 | 2013 | 2012 | ||||||||||
VALUATION AND QUALIFYING ACCOUNTS | |||||||||||||
Allowance for Accounts Receivable: | |||||||||||||
Balance at beginning of year | $ | 28 | $ | 24 | $ | 28 | |||||||
Charged to expense | 2 | 6 | (2 | ) | |||||||||
Additions (deductions) | 1 | (2 | ) | (2 | ) | ||||||||
Balance at end of year | $ | 31 | $ | 28 | $ | 24 | |||||||
Deferred Tax Asset Valuation Allowance: | |||||||||||||
Balance at beginning of year | $ | 1,491 | $ | 1,451 | $ | 1,372 | |||||||
Charged to expense | 132 | (54 | ) | 22 | |||||||||
Additions | 5 | 94 | 57 | ||||||||||
Balance at end of year | $ | 1,628 | $ | 1,491 | $ | 1,451 | |||||||
September 30, | |||||||||||||
In millions | 2014 | 2013 | |||||||||||
PROPERTY, PLANT AND EQUIPMENT, NET | |||||||||||||
Land and improvements | $ | 1 | $ | 6 | |||||||||
Buildings and improvements | 165 | 252 | |||||||||||
Machinery and equipment | 302 | 285 | |||||||||||
Rental equipment | 203 | 217 | |||||||||||
Assets under construction | 22 | 16 | |||||||||||
Internal use software | 174 | 138 | |||||||||||
Total property, plant and equipment | 867 | 914 | |||||||||||
Less: Accumulated depreciation and amortization | (586 | ) | (580 | ) | |||||||||
Property, plant and equipment, net | $ | 281 | $ | 334 | |||||||||
Supplemental Cash Flow Information | ' | ||||||||||||
Supplemental Cash Flow Information | |||||||||||||
Fiscal years ended September 30, | |||||||||||||
In millions | 2014 | 2013 | 2012 | ||||||||||
OTHER PAYMENTS | |||||||||||||
Interest payments | $ | 452 | $ | 473 | $ | 416 | |||||||
Income tax payments | $ | 50 | $ | 39 | $ | 39 | |||||||
NON-CASH INVESTING AND FINANCING ACTIVITIES | |||||||||||||
Exchange of debt (1) | $ | — | $ | 1,384 | $ | — | |||||||
Capital contribution (2) | $ | — | $ | — | $ | 31 | |||||||
Acquisition of equipment under capital lease | $ | 42 | $ | — | $ | 4 | |||||||
(1) Represents exchange of $642 million of senior unsecured cash-pay notes and $742 million of senior unsecured paid-in-kind toggle notes each originally due November 1, 2015 for $1,384 million of 10.50% senior secured notes due 2021. See Note 10, “Financing Arrangements.” | |||||||||||||
(2) In October 2011, Parent completed a $31 million acquisition and immediately merged the acquired entity with and into the Company, with the Company surviving the merger. See Note 4, “Business Combinations - Other Acquisitions." |
Business_Restructuring_Reserve1
Business Restructuring Reserves And Programs (Tables) | 12 Months Ended | ||||||||||||
Sep. 30, 2014 | |||||||||||||
Restructuring Reserve [Abstract] | ' | ||||||||||||
Schedule of Restructuring and Related Costs | ' | ||||||||||||
The following table aggregates the remaining components of the fiscal 2008 through 2011 restructuring programs: | |||||||||||||
In millions | Employee | Lease | Total | ||||||||||
Separation | Obligations | ||||||||||||
Costs | |||||||||||||
Balance as of October 1, 2011 | $ | 115 | $ | 71 | $ | 186 | |||||||
Cash payments | (99 | ) | (20 | ) | (119 | ) | |||||||
Adjustments (1) | (1 | ) | — | (1 | ) | ||||||||
Impact of foreign currency fluctuations | (2 | ) | 1 | (1 | ) | ||||||||
Balance as of September 30, 2012 | 13 | 52 | 65 | ||||||||||
Cash payments | (8 | ) | (14 | ) | (22 | ) | |||||||
Adjustments (1) | (2 | ) | 2 | — | |||||||||
Impact of foreign currency fluctuations | — | (1 | ) | (1 | ) | ||||||||
Balance as of September 30, 2013 | 3 | 39 | 42 | ||||||||||
Cash payments | (2 | ) | (10 | ) | (12 | ) | |||||||
Impact of foreign currency fluctuations | 1 | (1 | ) | — | |||||||||
Balance as of September 30, 2014 | $ | 2 | $ | 28 | $ | 30 | |||||||
(1) | Included in adjustments are changes in estimates, whereby all increases and decreases in costs related to the fiscal 2009, 2010 and 2011 restructuring program are recorded to the restructuring charges line item in operating expenses in the period of the adjustment. Included in adjustments are changes in estimates whereby all increases in costs related to the fiscal 2008 restructuring reserve are recorded in the restructuring charges line item in operating expenses in the period of the adjustments and decreases in costs are recorded as adjustments to goodwill. | ||||||||||||
The following table summarizes the components of the fiscal 2013 restructuring program : | |||||||||||||
In millions | Employee Separation Costs | Lease Obligations | Total | ||||||||||
2013 restructuring charges | $ | 142 | $ | 52 | $ | 194 | |||||||
Cash payments | (78 | ) | (7 | ) | (85 | ) | |||||||
Impact of foreign currency fluctuations | — | 1 | 1 | ||||||||||
Balance as of September 30, 2013 | 64 | 46 | 110 | ||||||||||
Cash payments | (55 | ) | (11 | ) | (66 | ) | |||||||
Adjustments (1) | (3 | ) | 3 | — | |||||||||
Impact of foreign currency fluctuations | — | (3 | ) | (3 | ) | ||||||||
Balance as of September 30, 2014 | $ | 6 | $ | 35 | $ | 41 | |||||||
In millions | Employee Separation Costs | Lease Obligations | Total | ||||||||||
2014 restructuring charges | $ | 155 | $ | 9 | $ | 164 | |||||||
Cash payments | (34 | ) | (2 | ) | (36 | ) | |||||||
Impact of foreign currency fluctuations | (6 | ) | — | (6 | ) | ||||||||
Balance as of September 30, 2014 | $ | 115 | $ | 7 | $ | 122 | |||||||
The following table summarizes the components of the fiscal 2012 restructuring program: | |||||||||||||
In millions | Employee Separation Costs | Lease Obligations | Total | ||||||||||
2012 restructuring charges | $ | 123 | $ | 17 | $ | 140 | |||||||
Cash payments | (62 | ) | (4 | ) | (66 | ) | |||||||
Impact of foreign currency fluctuations | (3 | ) | (1 | ) | (4 | ) | |||||||
Balance as of September 30, 2012 | 58 | 12 | 70 | ||||||||||
Cash payments | (51 | ) | (4 | ) | (55 | ) | |||||||
Adjustments (1) | (3 | ) | 3 | — | |||||||||
Impact of foreign currency fluctuations | 2 | 1 | 3 | ||||||||||
Balance as of September 30, 2013 | 6 | 12 | 18 | ||||||||||
Cash payments | (5 | ) | (3 | ) | (8 | ) | |||||||
Adjustments (1) | — | 1 | 1 | ||||||||||
Impact of foreign currency fluctuations | — | 1 | 1 | ||||||||||
Balance as of September 30, 2014 | $ | 1 | $ | 11 | $ | 12 | |||||||
-1 | Included in adjustments are changes in estimates, whereby all increases and decreases in costs related to the fiscal 2012 restructuring program are recorded to the restructuring charges line item in operating expenses in the period of the adjustment. |
Financing_Arrangements_Tables
Financing Arrangements (Tables) | 12 Months Ended | ||||||||
Sep. 30, 2014 | |||||||||
Debt Disclosure [Abstract] | ' | ||||||||
Schedule of Long-term Debt Instruments | ' | ||||||||
Long-term debt consists of the following: | |||||||||
September 30, | |||||||||
In millions | 2014 | 2013 | |||||||
9.75% senior unsecured cash pay notes due November 1, 2015 | $ | — | $ | 58 | |||||
10.125%/10.875% senior unsecured PIK toggle notes due November 1, 2015 | — | 92 | |||||||
Variable rate senior secured multi-currency asset-based revolving credit facility due | 40 | — | |||||||
26-Oct-16 | |||||||||
Variable rate senior secured multi-currency revolver due October 26, 2016 | 90 | — | |||||||
Variable rate senior secured term B-3 loans due October 26, 2017 | 2,102 | 2,127 | |||||||
Variable rate senior secured term B-4 loans due October 26, 2017 | 1 | 1 | |||||||
Variable rate senior secured term B-5 loans due March 31, 2018 | — | 1,141 | |||||||
Variable rate senior secured term B-6 loans due March 31, 2018 | 1,128 | — | |||||||
7% senior secured notes due April 1, 2019 | 1,009 | 1,009 | |||||||
9% senior secured notes due April 1, 2019 | 290 | 290 | |||||||
10.50% senior secured notes due March 1, 2021 | 1,384 | 1,384 | |||||||
Unaccreted discount | (21 | ) | (16 | ) | |||||
6,023 | 6,086 | ||||||||
Debt maturing within one year | (32 | ) | (35 | ) | |||||
Long-term debt | $ | 5,991 | $ | 6,051 | |||||
Schedule of Maturities of Long-term Debt | ' | ||||||||
: | |||||||||
In millions | |||||||||
2015 | $ | 38 | |||||||
2016 | 39 | ||||||||
2017 | 168 | ||||||||
2018 | 3,116 | ||||||||
2019 | 1,299 | ||||||||
2020 and thereafter | 1,384 | ||||||||
$ | 6,044 | ||||||||
Derivatives_And_Other_Financia1
Derivatives And Other Financial Instruments (Tables) | 12 Months Ended | |||||||
Sep. 30, 2014 | ||||||||
Derivative Instruments and Hedging Activities Disclosure [Abstract] | ' | |||||||
Schedule of Derivative Instruments, Gain (Loss) in Statement of Financial Performance [Table Text Block] | ' | |||||||
The following table summarizes the (gains) and losses of the interest rate contracts qualifying and designated as cash flow hedging instruments: | ||||||||
Fiscal years ended September 30, | ||||||||
In millions | 2013 | 2012 | ||||||
(Gain) loss on interest rate swaps | ||||||||
Recognized in other comprehensive loss | $ | (13 | ) | $ | (18 | ) | ||
Reclassified from accumulated other comprehensive loss into interest expense | $ | 13 | $ | 25 | ||||
Recognized in operations (ineffective portion) | $ | — | $ | — | ||||
Schedule of Notional Amounts of Outstanding Derivative Positions [Table Text Block] | ' | |||||||
The following table summarizes these notional amounts that principally represent the equivalent in U.S. dollars for contracts in their respective currencies: | ||||||||
September 30, | ||||||||
In millions | 2014 | 2013 | ||||||
Indian rupee | $ | 66 | $ | 38 | ||||
Japanese yen | 28 | 22 | ||||||
Euros | 21 | 14 | ||||||
Swiss franc | 10 | 11 | ||||||
British pound sterling | 19 | 11 | ||||||
Chinese yuan | 24 | 7 | ||||||
All other foreign currencies | 55 | 46 | ||||||
$ | 223 | $ | 149 | |||||
Schedule of Derivative Instruments in Statement of Financial Position, Fair Value [Table Text Block] | ' | |||||||
The following table summarizes the estimated fair value of the foreign currency contracts: | ||||||||
In millions | ||||||||
Balance Sheet Location | September 30, 2014 | September 30, 2013 | ||||||
Other current assets | $ | — | $ | 1 | ||||
Other current liabilities | (2 | ) | — | |||||
Net (Liability) Asset | $ | (2 | ) | $ | 1 | |||
Fair_Value_Measures_Tables
Fair Value Measures (Tables) | 12 Months Ended | |||||||||||||||
Sep. 30, 2014 | ||||||||||||||||
Fair Value Disclosures [Abstract] | ' | |||||||||||||||
Fair Value Measurements, Recurring and Nonrecurring | ' | |||||||||||||||
Assets and liabilities measured at fair value on a recurring basis as of September 30, 2014 and 2013 were as follows: | ||||||||||||||||
September 30, 2014 | ||||||||||||||||
Fair Value Measurements Using | ||||||||||||||||
In millions | Total | Quoted Prices in | Significant | Significant | ||||||||||||
Active Markets | Other | Unobservable | ||||||||||||||
for Identical | Observable | Inputs | ||||||||||||||
Instruments | Inputs | (Level 3) | ||||||||||||||
(Level 1) | (Level 2) | |||||||||||||||
Other Non-Current Assets: | ||||||||||||||||
Investments | $ | 1 | $ | 1 | $ | — | $ | — | ||||||||
Other Current Liabilities: | ||||||||||||||||
Foreign currency forward contracts | $ | 2 | $ | — | $ | 2 | $ | — | ||||||||
September 30, 2013 | ||||||||||||||||
Fair Value Measurements Using | ||||||||||||||||
In millions | Total | Quoted Prices in | Significant | Significant | ||||||||||||
Active Markets | Other | Unobservable | ||||||||||||||
for Identical | Observable | Inputs | ||||||||||||||
Instruments | Inputs | (Level 3) | ||||||||||||||
(Level 1) | (Level 2) | |||||||||||||||
Other Current Assets: | ||||||||||||||||
Foreign currency forward contracts | $ | 1 | $ | — | $ | 1 | $ | — | ||||||||
Other Non-Current Assets: | ||||||||||||||||
Investments | $ | 2 | $ | 1 | $ | 1 | $ | — | ||||||||
Fair Value, by Balance Sheet Grouping | ' | |||||||||||||||
The estimated fair values of the amounts borrowed under the Company’s credit agreements at September 30, 2014 and September 30, 2013 are as follows: | ||||||||||||||||
September 30, 2014 | September 30, 2013 | |||||||||||||||
In millions | Principal | Fair | Principal | Fair | ||||||||||||
Amount | Value | Amount | Value | |||||||||||||
9.75% senior unsecured cash pay notes due November 1, 2015 | $ | — | $ | — | $ | 58 | $ | 57 | ||||||||
10.125%/10.875% senior unsecured PIK toggle notes due November 1, 2015 | — | — | 92 | 91 | ||||||||||||
Variable rate senior secured multi-currency asset-based revolving credit facility due October 26, 2016 | 40 | 38 | — | — | ||||||||||||
Variable rate senior secured multi-currency revolver due October 26, 2016 | 90 | 86 | — | — | ||||||||||||
Variable rate senior secured term B-3 loans due October 26, 2017 | 2,102 | 2,002 | 2,127 | 1,898 | ||||||||||||
Variable rate senior secured term B-4 loans due October 26, 2017 | 1 | 1 | 1 | 1 | ||||||||||||
Variable rate senior secured term B-5 loans due March 31, 2018 | — | — | 1,141 | 1,078 | ||||||||||||
Variable rate senior secured term B-6 loans due March 31, 2018 | 1,128 | 1,116 | — | — | ||||||||||||
7% senior secured notes due April 1, 2019 | 1,009 | 975 | 1,009 | 941 | ||||||||||||
9% senior secured notes due April 1, 2019 | 290 | 294 | 290 | 281 | ||||||||||||
10.50% senior secured notes due March 1, 2021 | 1,384 | 1,204 | 1,384 | 1,110 | ||||||||||||
Total | $ | 6,044 | $ | 5,716 | $ | 6,102 | $ | 5,457 | ||||||||
Income_Taxes_Tables
Income Taxes (Tables) | 12 Months Ended | ||||||||||||
Sep. 30, 2014 | |||||||||||||
Income Tax Disclosure [Abstract] | ' | ||||||||||||
Schedule of Effective Income Tax Rate Reconciliation | ' | ||||||||||||
A reconciliation of the Company’s loss from continuing operations before income taxes at the U.S. federal statutory rate to the (provision for) benefit from income taxes of continuing operations is as follows: | |||||||||||||
Fiscal years ended September 30, | |||||||||||||
In millions | 2014 | 2013 | 2012 | ||||||||||
Income tax benefit computed at the U.S. federal statutory rate of 35% | $ | 85 | $ | 119 | $ | 126 | |||||||
State and local income taxes, net of federal income tax effect | 10 | 29 | 3 | ||||||||||
Tax differentials on foreign earnings | (26 | ) | (27 | ) | 6 | ||||||||
Taxes on unremitted foreign earnings and profits | 26 | (22 | ) | (51 | ) | ||||||||
Adjustment to deferred taxes | 29 | — | 9 | ||||||||||
Audit settlements | 2 | (21 | ) | (18 | ) | ||||||||
Credits and other taxes | (13 | ) | (10 | ) | — | ||||||||
Rate changes | (6 | ) | (5 | ) | — | ||||||||
U.S. tax on foreign source income | (29 | ) | (23 | ) | (20 | ) | |||||||
Other differences—net | 18 | — | — | ||||||||||
Valuation allowance | (147 | ) | (5 | ) | (51 | ) | |||||||
(Provision for) benefit from income taxes of continuing operations | $ | (51 | ) | $ | 35 | $ | 4 | ||||||
Schedule of U.S. and Foreign Components of Loss Before Taxes and the Provision | ' | ||||||||||||
The following table presents the U.S. and foreign components of loss from continuing operations before income taxes and the (provision for) benefit from income taxes of continuing operations: | |||||||||||||
Fiscal years ended September 30, | |||||||||||||
In millions | 2014 | 2013 | 2012 | ||||||||||
LOSS FROM CONTINUING OPERATIONS BEFORE INCOME TAXES: | |||||||||||||
U.S. | $ | (173 | ) | $ | (296 | ) | $ | (213 | ) | ||||
Foreign | (69 | ) | (46 | ) | (149 | ) | |||||||
Loss from continuing operations before income taxes | $ | (242 | ) | $ | (342 | ) | $ | (362 | ) | ||||
(PROVISION FOR) BENEFIT FROM INCOME TAXES OF CONTINUING OPERATIONS: | |||||||||||||
CURRENT | |||||||||||||
Federal | $ | 1 | $ | (1 | ) | $ | — | ||||||
State and local | 10 | 1 | (2 | ) | |||||||||
Foreign | (40 | ) | (66 | ) | (43 | ) | |||||||
(29 | ) | (66 | ) | (45 | ) | ||||||||
DEFERRED | |||||||||||||
Federal | (12 | ) | 81 | 50 | |||||||||
State and local | (1 | ) | 18 | 6 | |||||||||
Foreign | (9 | ) | 2 | (7 | ) | ||||||||
(22 | ) | 101 | 49 | ||||||||||
(Provision for) benefit from income taxes of continuing operations | $ | (51 | ) | $ | 35 | $ | 4 | ||||||
Schedule of Deferred Tax Assets and Liabilities | ' | ||||||||||||
The components of deferred tax assets and liabilities as of September 30, 2014 and 2013 are as follows: | |||||||||||||
September 30, | |||||||||||||
In millions | 2014 | 2013 | |||||||||||
DEFERRED INCOME TAX ASSETS: | |||||||||||||
Benefit obligations | $ | 667 | $ | 646 | |||||||||
Accrued liabilities | — | 83 | |||||||||||
Net operating losses / credit carryforwards | 1,215 | 1,146 | |||||||||||
Property, plant and equipment | 34 | 49 | |||||||||||
Other | — | 3 | |||||||||||
Valuation allowance | (1,628 | ) | (1,491 | ) | |||||||||
Gross deferred income tax assets | 288 | 436 | |||||||||||
DEFERRED INCOME TAX LIABILITIES: | |||||||||||||
Goodwill and intangible assets | (351 | ) | (438 | ) | |||||||||
Other | (19 | ) | (19 | ) | |||||||||
Accrued liabilities | (94 | ) | (130 | ) | |||||||||
Gross deferred income tax liabilities | (464 | ) | (587 | ) | |||||||||
Net deferred income tax liabilities | $ | (176 | ) | $ | (151 | ) | |||||||
Schedule of Unrecognized Tax Benefits Roll Forward | ' | ||||||||||||
The following table summarizes the changes in the gross UTB liability for fiscal 2014, 2013 and 2012: | |||||||||||||
In millions | |||||||||||||
Gross UTB balance at October 1, 2011 | $ | 224 | |||||||||||
Additions based on tax positions relating to the period | 27 | ||||||||||||
Additions based on tax positions relating to prior periods | (1 | ) | |||||||||||
Settlements with taxing authorities | (4 | ) | |||||||||||
Statute of limitations expirations | (1 | ) | |||||||||||
Gross UTB balance at September 30, 2012 | 245 | ||||||||||||
Additions based on tax positions relating to the period | 21 | ||||||||||||
Change to tax positions relating to prior periods | 4 | ||||||||||||
Settlements with taxing authorities | (1 | ) | |||||||||||
Statute of limitations expirations | (5 | ) | |||||||||||
Gross UTB balance at September 30, 2013 | 264 | ||||||||||||
Additions based on tax positions relating to the period | 23 | ||||||||||||
Change to tax positions relating to prior periods | (27 | ) | |||||||||||
Statute of limitations expirations | (3 | ) | |||||||||||
Gross UTB balance at September 30, 2014 | $ | 257 | |||||||||||
Benefit_Obligations_Tables
Benefit Obligations (Tables) | 12 Months Ended | ||||||||||||||||||||||||
Sep. 30, 2014 | |||||||||||||||||||||||||
Defined Benefit Plan Disclosure [Line Items] | ' | ||||||||||||||||||||||||
Schedule of Defined Benefit Plans Disclosures | ' | ||||||||||||||||||||||||
A reconciliation of the changes in the benefit obligations and fair value of assets of the defined benefit pension and postretirement plans, the funded status of the plans, and the amounts recognized in the Consolidated Balance Sheets is provided in the table below: | |||||||||||||||||||||||||
Pension Benefits | Pension Benefits | Postretirement | |||||||||||||||||||||||
U.S. | Non-U.S. | Benefits | |||||||||||||||||||||||
September 30, | September 30, | September 30, | |||||||||||||||||||||||
In millions | 2014 | 2013 | 2014 | 2013 | 2014 | 2013 | |||||||||||||||||||
CHANGE IN BENEFIT OBLIGATION | |||||||||||||||||||||||||
Benefit obligation as of beginning of year | $ | 3,174 | $ | 3,542 | $ | 596 | $ | 571 | $ | 500 | $ | 564 | |||||||||||||
Service cost | 5 | 6 | 7 | 7 | 2 | 3 | |||||||||||||||||||
Interest cost | 145 | 137 | 21 | 21 | 22 | 20 | |||||||||||||||||||
Employee contributions | — | — | — | — | 13 | 13 | |||||||||||||||||||
Amendments | — | — | — | — | (3 | ) | — | ||||||||||||||||||
Actuarial loss (gain) | 249 | (284 | ) | 57 | (5 | ) | 14 | (31 | ) | ||||||||||||||||
Benefits paid | (240 | ) | (229 | ) | (26 | ) | (23 | ) | (62 | ) | (69 | ) | |||||||||||||
Exchange rate movements | — | — | (39 | ) | 25 | — | — | ||||||||||||||||||
Curtailments, settlements and other | — | 2 | — | — | — | — | |||||||||||||||||||
Benefit obligation as of end of year | $ | 3,333 | $ | 3,174 | $ | 616 | $ | 596 | $ | 486 | $ | 500 | |||||||||||||
CHANGE IN PLAN ASSETS | |||||||||||||||||||||||||
Fair value of plan assets as of beginning of year | $ | 2,176 | $ | 2,271 | $ | 51 | $ | 47 | $ | 164 | $ | 153 | |||||||||||||
Actual return on plan assets | 226 | 26 | 12 | (1 | ) | 13 | 15 | ||||||||||||||||||
Employer contributions | 160 | 108 | 27 | 25 | 45 | 52 | |||||||||||||||||||
Employee contributions | — | — | — | — | 13 | 13 | |||||||||||||||||||
Benefits paid | (240 | ) | (229 | ) | (26 | ) | (23 | ) | (62 | ) | (69 | ) | |||||||||||||
Exchange rate movements | — | — | (4 | ) | 2 | — | — | ||||||||||||||||||
Curtailments, settlements and other | (1 | ) | — | — | 1 | — | — | ||||||||||||||||||
Fair value of plan assets as of end of period | $ | 2,321 | $ | 2,176 | $ | 60 | $ | 51 | $ | 173 | $ | 164 | |||||||||||||
AMOUNT RECOGNIZED IN THE CONSOLIDATED BALANCE SHEETS CONSISTS OF: | |||||||||||||||||||||||||
Noncurrent assets | $ | — | $ | — | $ | 1 | $ | 1 | $ | — | $ | — | |||||||||||||
Accrued benefit liability, current | (7 | ) | (7 | ) | (27 | ) | (27 | ) | (40 | ) | (46 | ) | |||||||||||||
Accrued benefit liability, noncurrent | (1,005 | ) | (991 | ) | (530 | ) | (519 | ) | (273 | ) | (290 | ) | |||||||||||||
Net amount recognized | $ | (1,012 | ) | $ | (998 | ) | $ | (556 | ) | $ | (545 | ) | $ | (313 | ) | $ | (336 | ) | |||||||
AMOUNT RECOGNIZED IN ACCUMULATED OTHER COMPREHENSIVE LOSS (PRE-TAX) CONSISTS OF: | |||||||||||||||||||||||||
Net prior service cost (credit) | $ | 4 | $ | 5 | $ | — | $ | — | $ | (52 | ) | $ | (62 | ) | |||||||||||
Net actuarial loss (gain) | 1,054 | 943 | 142 | 97 | 81 | 73 | |||||||||||||||||||
Net amount recognized | $ | 1,058 | $ | 948 | $ | 142 | $ | 97 | $ | 29 | $ | 11 | |||||||||||||
Schedule of Accumulated Benefit Obligations in Excess of Fair Value of Plan Assets | ' | ||||||||||||||||||||||||
The following table provides the accumulated benefit obligation for all defined benefit pension plans and information for pension plans with an accumulated benefit obligation in excess of plan assets: | |||||||||||||||||||||||||
U.S. Plans | Non - U.S. Plans | ||||||||||||||||||||||||
September 30, | September 30, | ||||||||||||||||||||||||
In millions | 2014 | 2013 | 2014 | 2013 | |||||||||||||||||||||
Accumulated Benefit Obligation for all plans | $ | 3,333 | $ | 3,174 | $ | 599 | $ | 577 | |||||||||||||||||
Plans with Accumulated Benefit Obligation in Excess of Plan Assets | |||||||||||||||||||||||||
Projected Benefit Obligation | $ | 3,333 | $ | 3,174 | $ | 612 | $ | 592 | |||||||||||||||||
Accumulated Benefit Obligation | $ | 3,333 | $ | 3,174 | $ | 595 | $ | 573 | |||||||||||||||||
Fair Value of Plan Assets | $ | 2,321 | $ | 2,176 | $ | 54 | $ | 46 | |||||||||||||||||
Schedule of Expected Benefit Payments | ' | ||||||||||||||||||||||||
Estimated future benefits expected to be paid in each of the next five fiscal years, and in aggregate for the five fiscal years thereafter, are presented below: | |||||||||||||||||||||||||
Pension Benefits | Other | Federal | |||||||||||||||||||||||
Benefits | Prescription | ||||||||||||||||||||||||
Drug Subsidy | |||||||||||||||||||||||||
In millions | US | Non-U.S. | Receipts | ||||||||||||||||||||||
2015 | $ | 219 | $ | 27 | $ | 45 | $ | 2 | |||||||||||||||||
2016 | 218 | 26 | 41 | 3 | |||||||||||||||||||||
2017 | 217 | 26 | 37 | 3 | |||||||||||||||||||||
2018 | 216 | 26 | 35 | 3 | |||||||||||||||||||||
2019 | 216 | 28 | 32 | 4 | |||||||||||||||||||||
2020-2024 | 1,077 | 138 | 142 | 20 | |||||||||||||||||||||
Total | $ | 2,163 | $ | 271 | $ | 332 | $ | 35 | |||||||||||||||||
Schedule of Net Benefit Costs | ' | ||||||||||||||||||||||||
The components of net periodic benefit cost (credit) for the pension plans are provided in the table below: | |||||||||||||||||||||||||
Pension Benefits - U.S. | Pension Benefits - Non-U.S. | ||||||||||||||||||||||||
Year ended September 30, | Year ended September 30, | ||||||||||||||||||||||||
In millions | 2014 | 2013 | 2012 | 2014 | 2013 | 2012 | |||||||||||||||||||
Components of net periodic benefit cost (credit) | |||||||||||||||||||||||||
Service cost | $ | 5 | $ | 6 | $ | 6 | $ | 7 | $ | 7 | $ | 7 | |||||||||||||
Interest cost | 145 | 137 | 149 | 21 | 21 | 22 | |||||||||||||||||||
Expected return on plan assets | (168 | ) | (162 | ) | (171 | ) | (2 | ) | (2 | ) | (2 | ) | |||||||||||||
Amortization of unrecognized prior service cost | 1 | 1 | 1 | — | — | — | |||||||||||||||||||
Amortization of previously unrecognized net actuarial loss | 82 | 120 | 101 | 4 | 5 | — | |||||||||||||||||||
Curtailment, settlement loss | — | 2 | 2 | — | — | 3 | |||||||||||||||||||
Net periodic benefit cost | $ | 65 | $ | 104 | $ | 88 | $ | 30 | $ | 31 | $ | 30 | |||||||||||||
The components of net periodic benefit cost (credit) for the postretirement plans are provided in the table below: | |||||||||||||||||||||||||
Postretirement Benefits - U.S. | |||||||||||||||||||||||||
Year ended September 30, | |||||||||||||||||||||||||
In millions | 2014 | 2013 | 2012 | ||||||||||||||||||||||
Components of net periodic benefit cost (credit) | |||||||||||||||||||||||||
Service cost | $ | 2 | $ | 3 | $ | 3 | |||||||||||||||||||
Interest cost | 22 | 20 | 30 | ||||||||||||||||||||||
Expected return on plan assets | (11 | ) | (10 | ) | (11 | ) | |||||||||||||||||||
Amortization of unrecognized prior service cost | (13 | ) | (14 | ) | 1 | ||||||||||||||||||||
Amortization of previously unrecognized net actuarial loss | 4 | 7 | 8 | ||||||||||||||||||||||
Curtailment, settlement gain | — | (11 | ) | — | |||||||||||||||||||||
Net periodic benefit cost (credit) | $ | 4 | $ | (5 | ) | $ | 31 | ||||||||||||||||||
Schedule of Defined Benefit Plan Amounts Recognized in Other Comprehensive Income (Loss) | ' | ||||||||||||||||||||||||
Other changes in plan assets and benefit obligations recognized in other comprehensive loss are provided in the table below: | |||||||||||||||||||||||||
Pension Benefits - U.S. | Pension Benefits - Non-U.S. | Postretirement Benefits - U.S. | |||||||||||||||||||||||
Year ended September 30, | Year ended September 30, | Year ended September 30, | |||||||||||||||||||||||
In millions | 2014 | 2013 | 2014 | 2013 | 2014 | 2013 | |||||||||||||||||||
Net loss (gain) | $ | 193 | $ | (148 | ) | $ | 49 | $ | (2 | ) | $ | 12 | $ | (36 | ) | ||||||||||
Prior service cost (credit) | — | — | — | — | (3 | ) | — | ||||||||||||||||||
Amortization of prior service cost (credit) | (1 | ) | (1 | ) | — | — | 13 | 14 | |||||||||||||||||
Amortization of net loss (gain) | (82 | ) | (120 | ) | (4 | ) | (5 | ) | (4 | ) | (7 | ) | |||||||||||||
Prior service cost (credit) and net loss (gain) recognition due to curtailment | — | — | — | — | — | 11 | |||||||||||||||||||
Total recognized in other comprehensive loss | $ | 110 | $ | (269 | ) | $ | 45 | $ | (7 | ) | $ | 18 | $ | (18 | ) | ||||||||||
Total recognized in net periodic benefit cost and other comprehensive loss | $ | 175 | $ | (165 | ) | $ | 75 | $ | 24 | $ | 22 | $ | (23 | ) | |||||||||||
Schedule of Amounts Expected to be Recognized in Other Comprehensive Income Loss | ' | ||||||||||||||||||||||||
The estimated amounts to be amortized from accumulated other comprehensive income/loss into net periodic benefit cost during fiscal 2015 are provided in the table below: | |||||||||||||||||||||||||
In millions | Pension | Pension | Postretirement | ||||||||||||||||||||||
Benefits - US | Benefits - Non-US | Benefits | |||||||||||||||||||||||
Amortization of prior service cost | $ | 1 | $ | — | $ | (13 | ) | ||||||||||||||||||
Recognized net actuarial loss | 97 | 8 | 5 | ||||||||||||||||||||||
$ | 98 | $ | 8 | $ | (8 | ) | |||||||||||||||||||
Schedule of Assumptions Used | ' | ||||||||||||||||||||||||
The weighted average assumptions used to determine the benefit obligation for the pension and postretirement plans are provided in the table below: | |||||||||||||||||||||||||
Pension | Pension | Postretirement | |||||||||||||||||||||||
Benefits - U.S. | Benefits - Non-U.S. | Benefits | |||||||||||||||||||||||
September 30, | September 30, | September 30, | |||||||||||||||||||||||
2014 | 2013 | 2014 | 2013 | 2014 | 2013 | ||||||||||||||||||||
Weighted-average assumptions used to determine benefit obligations | |||||||||||||||||||||||||
Discount rate | 4.21 | % | 4.75 | % | 2.63 | % | 3.61 | % | 4.17 | % | 4.62 | % | |||||||||||||
Rate of compensation increase | 4 | % | 4 | % | 2.96 | % | 3.44 | % | 4 | % | 4 | % | |||||||||||||
The weighted average assumptions used to determine the net periodic benefit cost for the pension and postretirement plans are provided in the tables below: | |||||||||||||||||||||||||
Pension Benefits - U.S. | Pension Benefits - Non-U.S. | ||||||||||||||||||||||||
Year ended September 30, | Year ended September 30, | ||||||||||||||||||||||||
2014 | 2013 | 2012 | 2014 | 2013 | 2012 | ||||||||||||||||||||
Weighted-average assumptions used to determine net periodic benefit cost | |||||||||||||||||||||||||
Discount rate | 4.75 | % | 3.94 | % | 4.65 | % | 3.61 | % | 3.61 | % | 4.99 | % | |||||||||||||
Expected return on plan assets | 8 | % | 8 | % | 8.5 | % | 4.19 | % | 4.25 | % | 5.11 | % | |||||||||||||
Rate of compensation increase | 4 | % | 4 | % | 4 | % | 3.44 | % | 3.37 | % | 3.37 | % | |||||||||||||
Postretirement Benefits | |||||||||||||||||||||||||
Year ended September 30, | |||||||||||||||||||||||||
2014 | 2013 | 2012 | |||||||||||||||||||||||
Weighted-average assumptions used to determine net periodic benefit cost | |||||||||||||||||||||||||
Discount rate | 4.62 | % | 3.81 | % | 4.58 | % | |||||||||||||||||||
Expected return on plan assets | 6.9 | % | 7 | % | 7.5 | % | |||||||||||||||||||
Rate of compensation increase | 4 | % | 4 | % | 4 | % | |||||||||||||||||||
Schedule of Health Care Cost Trend Rates | ' | ||||||||||||||||||||||||
The assumed health care cost trend rates for postretirement benefit plans were as follows: | |||||||||||||||||||||||||
September 30, 2014 | September 30, 2013 | ||||||||||||||||||||||||
Health care cost trend rate assumed for next year | 7.2 | % | 7.7 | % | |||||||||||||||||||||
Rate to which the cost trend rate is assumed to decline (ultimate trend rate) | 5 | % | 5 | % | |||||||||||||||||||||
Year that the rate reaches the ultimate trend rate | 2025 | 2022 | |||||||||||||||||||||||
Schedule of Weighted-average Asset Allocation | ' | ||||||||||||||||||||||||
The weighted-average asset allocation of the pension and postretirement plans by asset category and target allocation is as follows: | |||||||||||||||||||||||||
Pension Plan | Pension Plan | Postretirement | |||||||||||||||||||||||
Assets - U.S. | Assets - Non-U.S. | Plan Assets | |||||||||||||||||||||||
September 30, | Long-term | September 30, | September 30, | Long-term | |||||||||||||||||||||
Asset Category | 2014 | 2013 | Target | 2014 | 2013 | 2014 | 2013 | Target | |||||||||||||||||
Equity Securities | 28 | % | 27 | % | 26 | % | 6 | % | 6 | % | 39 | % | 49 | % | 45 | % | |||||||||
Debt Securities | 49 | % | 48 | % | 45 | % | 78 | % | 75 | % | 61 | % | 51 | % | 55 | % | |||||||||
Hedge Funds | 8 | % | 8 | % | 10 | % | — | % | — | % | — | % | — | % | — | % | |||||||||
Private Equity | 4 | % | 5 | % | 3 | % | — | % | — | % | — | % | — | % | — | % | |||||||||
Real Estate | 4 | % | 4 | % | 4 | % | — | % | — | % | — | % | — | % | — | % | |||||||||
Commodities | 2 | % | 3 | % | 3 | % | — | % | — | % | — | % | — | % | — | % | |||||||||
Other (1) | 5 | % | 5 | % | 9 | % | 16 | % | 19 | % | — | % | — | % | — | % | |||||||||
Total | 100 | % | 100 | % | 100 | % | 100 | % | 100 | % | 100 | % | 100 | % | 100 | % | |||||||||
(1) | The other category for U.S. pension plan assets includes cash/cash equivalents and derivative financial instruments, and payables/receivables for pending transactions. The other category for non-U.S. pension assets includes insurance contracts with a guaranteed interest credit. | ||||||||||||||||||||||||
Schedule of Level Three Defined Benefit Plan Assets Roll Forward | ' | ||||||||||||||||||||||||
The following tables summarize the changes in fair value of Level 3 U.S. pension plan assets: | |||||||||||||||||||||||||
Level 3 U.S. Pension Plan Asset Activity | |||||||||||||||||||||||||
Fiscal year ended September 30, 2014 | |||||||||||||||||||||||||
In millions | Corporate | Real Estate | Private | Hedge Funds | Total | ||||||||||||||||||||
Debt | Equity | ||||||||||||||||||||||||
Securities | |||||||||||||||||||||||||
Balance at October 1, 2013 | $ | — | $ | 73 | $ | 100 | $ | 8 | $ | 181 | |||||||||||||||
Realized gains/(losses) | — | — | (1 | ) | — | (1 | ) | ||||||||||||||||||
Unrealized gains/(losses) relating to investments still held at the end of the period | — | 12 | 13 | 1 | 26 | ||||||||||||||||||||
Purchases, sales and settlements (net) | — | (8 | ) | (32 | ) | (3 | ) | (43 | ) | ||||||||||||||||
Transfers in/(out) | — | — | — | 5 | 5 | ||||||||||||||||||||
Balance at September 30, 2014 | $ | — | $ | 77 | $ | 80 | $ | 11 | $ | 168 | |||||||||||||||
Level 3 U.S. Pension Plan Asset Activity | |||||||||||||||||||||||||
Fiscal year ended September 30, 2013 | |||||||||||||||||||||||||
In millions | Corporate | Real Estate | Private | Hedge Funds | Total | ||||||||||||||||||||
Debt | Equity | ||||||||||||||||||||||||
Securities | |||||||||||||||||||||||||
Balance at October 1, 2012 | $ | 5 | $ | 70 | $ | 123 | $ | 29 | $ | 227 | |||||||||||||||
Realized gains/(losses) | — | 3 | (10 | ) | — | (7 | ) | ||||||||||||||||||
Unrealized gains relating to investments still held at the end of the period | — | 8 | 27 | — | 35 | ||||||||||||||||||||
Purchases, sales and settlements (net) | — | (8 | ) | (40 | ) | (1 | ) | (49 | ) | ||||||||||||||||
Transfers in/(out) | (5 | ) | — | — | (20 | ) | (25 | ) | |||||||||||||||||
Balance at September 30, 2013 | $ | — | $ | 73 | $ | 100 | $ | 8 | $ | 181 | |||||||||||||||
Pension Benefits - U.S. | ' | ||||||||||||||||||||||||
Defined Benefit Plan Disclosure [Line Items] | ' | ||||||||||||||||||||||||
Schedule of Allocation of Plan Assets | ' | ||||||||||||||||||||||||
The following tables summarize the fair value of the U.S. pension plans assets by asset class: | |||||||||||||||||||||||||
Fair Value Measurements of U.S. Pension Assets | |||||||||||||||||||||||||
as of September 30, 2014 | |||||||||||||||||||||||||
In millions | Level 1 | Level 2 | Level 3 | Total | |||||||||||||||||||||
Cash and cash equivalents (a) | $ | 1 | $ | 5 | $ | — | $ | 6 | |||||||||||||||||
U.S. Government debt securities (b) | — | 247 | — | 247 | |||||||||||||||||||||
Corporate debt securities:(c) | |||||||||||||||||||||||||
Investment grade | — | 300 | — | 300 | |||||||||||||||||||||
High-yield | — | 86 | — | 86 | |||||||||||||||||||||
Other debt securities | — | 7 | — | 7 | |||||||||||||||||||||
Equity securities:(d) | |||||||||||||||||||||||||
U.S. large/mid-cap | 82 | — | — | 82 | |||||||||||||||||||||
U.S. small cap | 30 | — | — | 30 | |||||||||||||||||||||
Non-U.S. equity | 74 | — | — | 74 | |||||||||||||||||||||
Real estate(e) | — | 8 | 77 | 85 | |||||||||||||||||||||
Private equity(f) | — | — | 80 | 80 | |||||||||||||||||||||
Investment funds:(g) | |||||||||||||||||||||||||
Cash and cash equivalents | — | 126 | — | 126 | |||||||||||||||||||||
Investment grade corporate debt | — | 328 | — | 328 | |||||||||||||||||||||
High-yield debt | 47 | — | — | 47 | |||||||||||||||||||||
Emerging market debt | — | 120 | — | 120 | |||||||||||||||||||||
U.S. equity | — | 215 | — | 215 | |||||||||||||||||||||
Non-U.S. equity | — | 154 | — | 154 | |||||||||||||||||||||
Emerging market equity | — | 97 | — | 97 | |||||||||||||||||||||
Multi-strategy hedge funds(h) | — | 173 | 11 | 184 | |||||||||||||||||||||
Commodities(i) | — | 56 | — | 56 | |||||||||||||||||||||
Derivative instruments(j) | — | 5 | — | 5 | |||||||||||||||||||||
Other plan liabilities, net | — | (8 | ) | — | (8 | ) | |||||||||||||||||||
Total plan assets at fair value | $ | 234 | $ | 1,919 | $ | 168 | $ | 2,321 | |||||||||||||||||
Fair Value Measurements of U.S. Pension Assets | |||||||||||||||||||||||||
as of September 30, 2013 | |||||||||||||||||||||||||
In millions | Level 1 | Level 2 | Level 3 | Total | |||||||||||||||||||||
U.S. Government debt securities(b) | $ | — | $ | 248 | $ | — | $ | 248 | |||||||||||||||||
Corporate debt securities:(c) | |||||||||||||||||||||||||
Investment grade | — | 261 | — | 261 | |||||||||||||||||||||
High-yield | — | 80 | — | 80 | |||||||||||||||||||||
Equity securities:(d) | |||||||||||||||||||||||||
U.S. large/mid-cap | 72 | — | — | 72 | |||||||||||||||||||||
U.S. small cap | 27 | — | — | 27 | |||||||||||||||||||||
Non-U.S. equity | 74 | — | — | 74 | |||||||||||||||||||||
Real estate(e) | — | 8 | 73 | 81 | |||||||||||||||||||||
Private equity(f) | — | — | 100 | 100 | |||||||||||||||||||||
Investment funds:(g) | |||||||||||||||||||||||||
Cash and cash equivalents | — | 107 | — | 107 | |||||||||||||||||||||
Investment grade corporate debt | — | 290 | — | 290 | |||||||||||||||||||||
High-yield debt | 43 | — | — | 43 | |||||||||||||||||||||
Emerging market debt | — | 115 | — | 115 | |||||||||||||||||||||
U.S. equity | — | 187 | — | 187 | |||||||||||||||||||||
Non-U.S. equity | — | 147 | — | 147 | |||||||||||||||||||||
Emerging market equity | — | 91 | — | 91 | |||||||||||||||||||||
Multi-strategy hedge funds(h) | — | 177 | 8 | 185 | |||||||||||||||||||||
Commodities(i) | — | 60 | — | 60 | |||||||||||||||||||||
Derivative instruments(j) | — | (9 | ) | — | (9 | ) | |||||||||||||||||||
Other plan assets, net | — | 17 | — | 17 | |||||||||||||||||||||
Total plan assets at fair value | $ | 216 | $ | 1,779 | $ | 181 | $ | 2,176 | |||||||||||||||||
(a) | Includes cash collateral, certificates of deposit, commercial paper, securities issued or guaranteed by the U.S. government or its agencies with less than one year to maturity, and repurchase agreements which are valued at cost plus accrued interest. | ||||||||||||||||||||||||
(b) | Includes U.S. treasury bonds, notes and inflation linked bonds, as well as FNMA pools, which are generally valued using institutional bid evaluations from various contracted pricing vendors. Institutional bid evaluations are estimated prices that represent the price a dealer would pay for a security. Pricing inputs to the institutional bid evaluation vary by security, and include benchmark yields, reported trades, unadjusted broker/dealer quotes, issuer spreads, bids, offers or other observable market data. | ||||||||||||||||||||||||
(c) | Includes investment grade corporate bonds diversified across various business sectors, as well as collateralized mortgage obligations and asset backed securities, which are generally valued using institutional bid evaluations from various contracted pricing vendors. Institutional bid evaluations are estimated prices that represent the price a dealer would pay for a security. Pricing inputs to the institutional bid evaluation vary by security, and include benchmark yields, reported trades, unadjusted broker/dealer quotes, issuer spreads, bids, offers or other observable market data. | ||||||||||||||||||||||||
(d) | Includes U.S. and non-U.S. corporate stocks, which are generally valued using the composite close price from an active exchange. The composite close price is the last trade of the day and can come from any exchange on which the security trades. Generally, the last trade of the day comes from the primary exchange; therefore, the composite close and the primary close price are generally the same. | ||||||||||||||||||||||||
(e) | Includes open ended real estate commingled funds, close ended real estate limited partnerships, and insurance company separate accounts that invest primarily in U.S. office, lodging, retail and residential real estate. The insurance company separate accounts and the commingled funds account for their portfolio of assets at fair value and calculate the net asset value per share/unit (“NAV”) on either a monthly or quarterly basis. Shares can be redeemed at the NAV on a quarterly basis, provided a written redemption request is received in advance (generally 45 - 90 days) of the redemption date. Therefore, the undiscounted NAV is used as the fair value measurement. For limited partnerships, the fair value of the underlying assets and the capital account for each investor is determined by the General Partner (“GP”). The valuation techniques used by the GP generally consist of unobservable inputs such as discounted cash flow analysis, analysis of recent comparable sales transactions, actual sale negotiations and bona fide purchase offers received from third parties. The partnerships are typically funded over time as capital is needed to fund asset purchases, and distributions from the partnerships are received as the partnerships liquidate their underlying asset holdings. Therefore, the life cycle for a typical investment in a real estate limited partnership is expected to be approximately 10 years from initial funding. | ||||||||||||||||||||||||
(f) | Includes limited partner interests in various limited partnerships (“LP”) that invest primarily in U.S. and non-U.S. investments either directly, or through other partnerships or funds with a focus on venture capital, buyouts, expansion capital, or companies undergoing financial distress or significant restructuring. The fair value of the net assets of the LPs and of the capital account of each investor is determined by the GP of each LP. Marketable securities held by the LPs are valued based on the closing price on the valuation date on the exchange where they are principally traded and may be adjusted for legal restrictions, if any. Investments without a public market are valued based on assumptions made and valuation techniques used by the GP, which consist of unobservable inputs. Such valuation techniques may include discounted cash flow analysis, analysis of recent comparable sales transactions, actual sale negotiations and bona fide purchase offers received from third parties. The LPs are typically funded over time as capital is needed to fund purchases, and distributions are received as the partnerships liquidate their underlying asset holdings. There have not been any new commitments to private equity since 2007, and no new commitments are expected under current asset allocation targets. Therefore, full liquidation of all existing LPs is expected to be completed by the year 2019. | ||||||||||||||||||||||||
(g) | Includes open-end funds and unit investment trusts that invest in various asset classes including: U.S. corporate debt, emerging market debt, U.S. equity and non-U.S equity. The funds account for their portfolio of assets at fair value and calculate the NAV of the fund on either a daily or monthly basis, and shares can be redeemed at the NAV. Therefore, the undiscounted NAV as reported by the funds is used as the fair value measurement. | ||||||||||||||||||||||||
(h) | Includes hedge fund of funds and hedge funds that pursue multiple strategies to diversify risks and reduce volatility. The funds account for their portfolio of assets at fair value and calculate the NAV of their fund on a monthly basis. The funds limit the frequency of redemptions to manage liquidity and protect the interests of the fund and its shareholders. Several of the funds, with a fair value totaling $11 million as of September 30, 2014, are in the process of liquidation and cannot provide an estimate as to when the liquidation will be completed. However, since trades (purchases and redemptions) are executed using the NAV as calculated on the trade date, the undiscounted NAV as reported by the fund is used as the fair value measurement. | ||||||||||||||||||||||||
(i) | Consists of partnership interests in limited liability companies (“LLC”) that invest in long-only, unleveraged portfolios of exchange-traded, U.S. dollar-denominated futures and forward contracts in tangible commodities. The NAV of each LLC is determined at the end of each month. The underlying futures and forward contracts are valued based upon the settlement price on the exchanges where they are traded, and where there is no settlement price, value is based upon the last trade price. An investor can withdraw all or any portion of its capital account effective as of the last day of the calendar month. | ||||||||||||||||||||||||
(j) | Includes futures, options and swap agreements. Futures and options are generally valued using the last trade price at which a specific contract/security was last traded on the primary exchange, which is provided by a contracted vendor. If pricing is not available from the contracted vendor, then pricing is obtained from other sources such as Bloomberg, broker bid, ask/offer quotes or the investment manager. Swaps and swaptions are generally valued by one of several contracted pricing vendors who use inputs such as interdealer broker rates and benchmark yields to create a swap yield curve and determine price based on the terms of the swap. If pricing is not available through one of the contracted vendors, then pricing is obtained from another source such as the investment manager, who obtains the mark -to-market value from the counterparty and applies this value to the current face of the trade to determine price. | ||||||||||||||||||||||||
Pension Benefits - Non-U.S. | ' | ||||||||||||||||||||||||
Defined Benefit Plan Disclosure [Line Items] | ' | ||||||||||||||||||||||||
Schedule of Allocation of Plan Assets | ' | ||||||||||||||||||||||||
The following table summarizes the fair value of the non-U.S. pension plan assets by asset class: | |||||||||||||||||||||||||
Fair Value Measurements of Non-U.S. Pension Assets | |||||||||||||||||||||||||
as of September 30, 2014 | |||||||||||||||||||||||||
In millions | Level 1 | Level 2 | Level 3 | Total | |||||||||||||||||||||
Investment funds: | |||||||||||||||||||||||||
Equity securities | $ | — | $ | 4 | $ | — | $ | 4 | |||||||||||||||||
Debt securities | — | 2 | — | 2 | |||||||||||||||||||||
Insurance contracts(a) | — | 54 | — | 54 | |||||||||||||||||||||
Total plan assets at fair value | $ | — | $ | 60 | $ | — | $ | 60 | |||||||||||||||||
Fair Value Measurements of Non-U.S. Pension Assets | |||||||||||||||||||||||||
as of September 30, 2013 | |||||||||||||||||||||||||
In millions | Level 1 | Level 2 | Level 3 | Total | |||||||||||||||||||||
Investment funds: | |||||||||||||||||||||||||
Equity securities | $ | — | $ | 3 | $ | — | $ | 3 | |||||||||||||||||
Debt securities | — | 2 | — | 2 | |||||||||||||||||||||
Insurance contracts(a) | — | 46 | — | 46 | |||||||||||||||||||||
Total plan assets at fair value | $ | — | $ | 51 | $ | — | $ | 51 | |||||||||||||||||
(a) | Most non-U.S. pension plans are funded through insurance contracts, which provide for a guaranteed interest credit, and a profit-sharing adjustment based on the actual performance of the underlying investment assets of the insurer. The fair value of the contract is determined by the insurer based on the premiums paid by the Company plus interest credits plus the profit-sharing adjustment less benefit payments. The underlying assets of the insurer are invested in compliance with local rules or law, which tend to require a high allocation to fixed income securities. For example, in the Netherlands, where the pension plan assets account for 75% of the Company's total non-U.S. pension assets, the insurer's underlying asset allocation at September 30, 2014 was 100% bonds. | ||||||||||||||||||||||||
Postretirement Benefits - U.S. | ' | ||||||||||||||||||||||||
Defined Benefit Plan Disclosure [Line Items] | ' | ||||||||||||||||||||||||
Schedule of Allocation of Plan Assets | ' | ||||||||||||||||||||||||
The following table summarizes the fair value of the postretirement plans assets by asset class: | |||||||||||||||||||||||||
Fair Value Measurements of Postretirement Assets | |||||||||||||||||||||||||
as of September 30, 2014 | |||||||||||||||||||||||||
In millions | Level 1 | Level 2 | Level 3 | Total | |||||||||||||||||||||
Investment funds: | |||||||||||||||||||||||||
Blended asset fund(a) | $ | 11 | $ | — | $ | — | $ | 11 | |||||||||||||||||
Group life insurance contracts(b) | — | 162 | — | 162 | |||||||||||||||||||||
Total plan assets at fair value | $ | 11 | $ | 162 | $ | — | $ | 173 | |||||||||||||||||
Fair Value Measurements of Postretirement Assets | |||||||||||||||||||||||||
as of September 30, 2013 | |||||||||||||||||||||||||
In millions | Level 1 | Level 2 | Level 3 | Total | |||||||||||||||||||||
Investment funds: | |||||||||||||||||||||||||
Blended asset fund(a) | $ | 10 | $ | — | $ | — | $ | 10 | |||||||||||||||||
Group life insurance contracts(b) | — | 154 | — | 154 | |||||||||||||||||||||
Total plan assets at fair value | $ | 10 | $ | 154 | $ | — | $ | 164 | |||||||||||||||||
(a) | An investment in a broadly diversified registered investment company (mutual fund). As of September 30, 2014, the fund asset allocation was approximately 70% fixed income securities, 21% U.S. equity and 9% non-U.S. equity. The fund values its security holdings each business day as of the close of regular trading on the New York Stock Exchange and computes a NAV by dividing the total fair value of its assets minus liabilities by the number of fund shares outstanding. The fair value of the Plan's investment in the fund is calculated by multiplying the NAV by the number of shares held by the Plan. | ||||||||||||||||||||||||
(b) | The group life insurance contracts are held in a reserve of an insurance company that provides for investment of pre-funding amounts in a family of pooled separate accounts. The fair value of each group life insurance contract is primarily determined by the value of the units it owns in the pooled separate accounts that back the policy. Each of the pooled separate accounts provides a unit NAV on a daily basis, which is based on the fair value of the underlying assets owned by the account. The postretirement plans can transact daily at the unit NAV without restriction. As of September 30, 2014, the asset allocation of the pooled separate accounts in which the contracts invest was approximately 60% fixed income securities, 22% U.S. equity securities and 18% non-U.S. equity securities. |
ShareBased_Compensation_Tables
Share-Based Compensation (Tables) | 12 Months Ended | ||||||||||||||||||||
Sep. 30, 2014 | |||||||||||||||||||||
Disclosure of Compensation Related Costs, Share-based Payments [Abstract] | ' | ||||||||||||||||||||
Schedule of Share-based Compensation, Stock Options, Activity | ' | ||||||||||||||||||||
The following table summarizes option awards under the 2007 Plan (excluding the continuation options, as discussed below): | |||||||||||||||||||||
Options (in 000s) | Time-based | EBITDA | Multiple-of- | Total | Weighted | Fair Value | |||||||||||||||
Money | Average | at Date of | |||||||||||||||||||
Exercise | Grant | ||||||||||||||||||||
Price | (in 000s) | ||||||||||||||||||||
Outstanding—October 1, 2013 | 22,347 | 23 | 749 | 23,119 | $ | 3.22 | $ | 43,440 | |||||||||||||
Granted | 9,091 | — | — | 9,091 | $ | 2.37 | 14,054 | ||||||||||||||
Exercised | — | — | — | — | $ | — | — | ||||||||||||||
Forfeited | (5,887 | ) | — | (268 | ) | (6,155 | ) | $ | 3.1 | (10,946 | ) | ||||||||||
Outstanding—September 30, 2014 | 25,551 | 23 | 481 | 26,055 | $ | 2.95 | $ | 46,548 | |||||||||||||
Schedule of Share-based Payment Award, Stock Options, Valuation Assumptions | ' | ||||||||||||||||||||
The underlying assumptions used in the valuations were as follows: | |||||||||||||||||||||
Fiscal years ended September 30, | |||||||||||||||||||||
weighted-average assumptions/inputs: | 2014 | 2013 | 2012 | ||||||||||||||||||
Stock price | $2.38 | $2.81 | $4.22 | ||||||||||||||||||
Expected term | 5 | 5 | 5 | ||||||||||||||||||
Volatility | 81.87 | % | 62.76 | % | 54.15 | % | |||||||||||||||
Risk-free rate | 1.38 | % | 0.74 | % | 0.84 | % | |||||||||||||||
Dividend yield | — | % | — | % | — | % | |||||||||||||||
Schedule of Nonvested Share Activity | ' | ||||||||||||||||||||
The following table summarizes the RSUs granted under the 2007 Plan: | |||||||||||||||||||||
Nonvested Shares | Shares | ||||||||||||||||||||
Non-vested shares at October 1, 2011 | 732,500 | ||||||||||||||||||||
Granted | 1,956,115 | ||||||||||||||||||||
Forfeited | (220,682 | ) | |||||||||||||||||||
Vested | (547,046 | ) | |||||||||||||||||||
Non-vested shares at September 30, 2012 | 1,920,887 | ||||||||||||||||||||
Granted | 6,541,439 | ||||||||||||||||||||
Forfeited | (710,743 | ) | |||||||||||||||||||
Vested | (1,416,680 | ) | |||||||||||||||||||
Non-vested shares at September 30, 2013 | 6,334,903 | ||||||||||||||||||||
Granted | 9,764,906 | ||||||||||||||||||||
Forfeited | (1,201,823 | ) | |||||||||||||||||||
Vested | (8,124,854 | ) | |||||||||||||||||||
Non-vested shares at September 30, 2014 | 6,773,132 | ||||||||||||||||||||
Reportable_Segments_Tables
Reportable Segments (Tables) | 12 Months Ended | ||||||||||||
Sep. 30, 2014 | |||||||||||||
Segment Reporting [Abstract] | ' | ||||||||||||
Schedule of Reportable Segments | ' | ||||||||||||
Summarized financial information relating to the Company’s reportable segments is shown in the following table: | |||||||||||||
Fiscal year ended September 30, | |||||||||||||
In millions | 2014 | 2013 | 2012 | ||||||||||
REVENUE | |||||||||||||
Global Communications Solutions | $ | 1,953 | $ | 2,096 | $ | 2,390 | |||||||
Avaya Networking | 243 | 242 | 284 | ||||||||||
Enterprise Collaboration Solutions | 2,196 | 2,338 | 2,674 | ||||||||||
Avaya Global Services | 2,175 | 2,241 | 2,347 | ||||||||||
Unallocated Amounts(1) | — | (1 | ) | (2 | ) | ||||||||
$ | 4,371 | $ | 4,578 | $ | 5,019 | ||||||||
GROSS PROFIT | |||||||||||||
Global Communications Solutions | $ | 1,241 | $ | 1,276 | $ | 1,387 | |||||||
Avaya Networking | 107 | 101 | 115 | ||||||||||
Enterprise Collaboration Solutions | 1,348 | 1,377 | 1,502 | ||||||||||
Avaya Global Services | 1,220 | 1,223 | 1,189 | ||||||||||
Unallocated Amounts(1) | (69 | ) | (70 | ) | (143 | ) | |||||||
2,499 | 2,530 | 2,548 | |||||||||||
OPERATING EXPENSES | |||||||||||||
Selling, general and administrative | 1,531 | 1,511 | 1,617 | ||||||||||
Research and development | 379 | 445 | 464 | ||||||||||
Amortization of acquired intangible assets | 227 | 228 | 227 | ||||||||||
Restructuring and impairment charges, net | 165 | 200 | 147 | ||||||||||
Acquisition-related costs | — | 1 | 4 | ||||||||||
2,302 | 2,385 | 2,459 | |||||||||||
OPERATING INCOME | 197 | 145 | 89 | ||||||||||
INTEREST EXPENSE, LOSS ON EXTINGUISHMENT OF DEBT AND OTHER INCOME (EXPENSE), NET | (439 | ) | (487 | ) | (451 | ) | |||||||
LOSS FROM CONTINUING OPERATIONS BEFORE INCOME TAXES | $ | (242 | ) | $ | (342 | ) | $ | (362 | ) | ||||
September 30, | |||||||||||||
2014 | 2013 | ||||||||||||
ASSETS: | |||||||||||||
Global Communications Solutions | $ | 1,590 | $ | 1,618 | |||||||||
Avaya Networking | 26 | 52 | |||||||||||
Enterprise Collaboration Solutions | 1,616 | 1,670 | |||||||||||
Avaya Global Services | 2,628 | 2,623 | |||||||||||
Unallocated Assets(2) | 3,013 | 3,379 | |||||||||||
Total | $ | 7,257 | $ | 7,672 | |||||||||
-1 | Unallocated Amounts in Gross Profit include the effect of the amortization of acquired technology intangible assets and costs that are not core to the measurement of segment management’s performance, but rather are controlled at the corporate level. Unallocated Amounts in Revenue and Gross Profit also include the impacts of certain fair value adjustments recorded in purchase accounting in connection with acquisitions. | ||||||||||||
-2 | Unallocated Assets consist of cash and cash equivalents, accounts receivable, deferred income tax assets, property, plant and equipment, acquired intangible assets, assets of discontinued operations and other assets. Unallocated Assets are managed at the corporate level and are not identified with a specific segment. | ||||||||||||
Revenue and Long-Lived Assets by Geographic Area | ' | ||||||||||||
Financial information relating to the Company’s revenue and long-lived assets by geographic area is as follows: | |||||||||||||
Revenue(1) | |||||||||||||
Years ended September 30, | |||||||||||||
In millions | 2014 | 2013 | 2012 | ||||||||||
U.S. | $ | 2,267 | $ | 2,430 | $ | 2,634 | |||||||
International: | |||||||||||||
EMEA | 1,234 | 1,239 | 1,349 | ||||||||||
APAC—Asia Pacific | 445 | 457 | 497 | ||||||||||
Americas International—Canada and Latin America | 425 | 452 | 539 | ||||||||||
Total International | 2,104 | 2,148 | 2,385 | ||||||||||
Total revenue | $ | 4,371 | $ | 4,578 | $ | 5,019 | |||||||
Long-Lived Assets(2) | |||||||||||||
September 30, | |||||||||||||
In millions | 2014 | 2013 | |||||||||||
U.S. | $ | 162 | $ | 207 | |||||||||
International: | |||||||||||||
EMEA | 81 | 89 | |||||||||||
APAC—Asia Pacific | 24 | 24 | |||||||||||
Americas International—Canada and Latin America | 14 | 14 | |||||||||||
Total International | 119 | 127 | |||||||||||
Total | $ | 281 | $ | 334 | |||||||||
-1 | Revenue is attributed to geographic areas based on the location of customers. | ||||||||||||
-2 | Represents property, plant and equipment, net. |
Accumulated_Other_Comprehensiv1
Accumulated Other Comprehensive Loss (Tables) | 12 Months Ended | |||||||||||||||||||
Sep. 30, 2014 | ||||||||||||||||||||
Equity [Abstract] | ' | |||||||||||||||||||
Schedule of Accumulated Other Comprehensive Income (Loss) | ' | |||||||||||||||||||
The components of accumulated other comprehensive loss are summarized as follows: | ||||||||||||||||||||
In millions | Change in unamortized pension, postretirement and postemployment benefit-related items | Foreign Currency Translation | Unrealized loss on term loan interest rate swap | Other | Accumulated Other Comprehensive Loss | |||||||||||||||
Balance as of October 1, 2011 | $ | (1,111 | ) | $ | (50 | ) | $ | (14 | ) | $ | (3 | ) | $ | (1,178 | ) | |||||
Other comprehensive loss before reclassifications | (38 | ) | 37 | (7 | ) | 1 | (7 | ) | ||||||||||||
Amounts reclassified to earnings | 94 | — | 25 | 2 | 121 | |||||||||||||||
Provision for income taxes | (54 | ) | — | (7 | ) | (1 | ) | (62 | ) | |||||||||||
Balance as of September 30, 2012 | (1,109 | ) | (13 | ) | (3 | ) | (1 | ) | (1,126 | ) | ||||||||||
Other comprehensive loss before reclassifications | 193 | (47 | ) | — | — | 146 | ||||||||||||||
Amounts reclassified to earnings | 88 | — | 13 | — | 101 | |||||||||||||||
(Provision for) benefit from income taxes | (121 | ) | 4 | (10 | ) | — | (127 | ) | ||||||||||||
Balance as of September 30, 2013 | (949 | ) | (56 | ) | — | (1 | ) | (1,006 | ) | |||||||||||
Other comprehensive loss before reclassifications | (251 | ) | 7 | — | — | (244 | ) | |||||||||||||
Amounts reclassified to earnings | 50 | — | — | — | 50 | |||||||||||||||
(Provision for) benefit from income taxes | — | — | — | — | — | |||||||||||||||
Balance as of September 30, 2014 | $ | (1,150 | ) | $ | (49 | ) | $ | — | $ | (1 | ) | $ | (1,200 | ) | ||||||
Comprehensive Income (Loss) | ' | |||||||||||||||||||
The amounts reclassified out of accumulated other comprehensive loss into the Consolidated Statements of Operations prior to the impact of income taxes, with line item location, were as follows: | ||||||||||||||||||||
Fiscal years ended | ||||||||||||||||||||
September 30, | ||||||||||||||||||||
In millions | 2014 | 2013 | 2012 | Line item in Statements of Operations | ||||||||||||||||
Change in unamortized pension, postretirement and postemployment benefit-related items | $ | 13 | $ | 21 | $ | 24 | Costs - Products | |||||||||||||
13 | 21 | 24 | Costs - Services | |||||||||||||||||
20 | 36 | 37 | Selling, general and administrative | |||||||||||||||||
4 | 10 | 9 | Research and development | |||||||||||||||||
50 | 88 | 94 | ||||||||||||||||||
Unrealized loss on term loan interest rate swap | — | 13 | 25 | Interest expense | ||||||||||||||||
Other | — | — | 2 | Other (expense) income, net | ||||||||||||||||
Total amounts reclassified | $ | 50 | $ | 101 | $ | 121 | ||||||||||||||
Commitments_And_Contingencies_
Commitments And Contingencies (Tables) | 12 Months Ended | |||
Sep. 30, 2014 | ||||
Commitments and Contingencies Disclosure [Abstract] | ' | |||
Schedule of Future Minimum Lease Payments for Capital Leases [Table Text Block] | ' | |||
In millions | ||||
2015 | $ | 19 | ||
2016 | 17 | |||
2017 | 16 | |||
2018 | 12 | |||
2019 and thereafter | 3 | |||
Future minimum lease payments | 67 | |||
Less: Imputed interest | (8 | ) | ||
Present value of net minimum lease payments | $ | 59 | ||
Schedule of Product Warranty Liability | ' | |||
The Company periodically reviews the adequacy of its product warranties and adjusts, if necessary, the warranty percentage and accrued warranty reserve, which is included in other current and non-current liabilities in the Consolidated Balance Sheets, for actual experience. | ||||
In millions | ||||
Balance as of October 1, 2012 | $ | 16 | ||
Reductions for payments and costs to satisfy claims | (16 | ) | ||
Accruals for warranties issued during the period | 16 | |||
Balance as of September 30, 2013 | 16 | |||
Reductions for payments and costs to satisfy claims | (13 | ) | ||
Accruals for warranties issued during the period | 10 | |||
Balance as of September 30, 2014 | $ | 13 | ||
Schedule of Future Minimum Rental Payments for Operating Leases | ' | |||
The table below sets forth future minimum lease payments, net of sublease income, due under non-cancelable operating leases, of which $81 million of such payments have been accrued for as of September 30, 2014 in accordance with accounting principles generally accepted in the U.S. pertaining to restructuring and exit activities. | ||||
In millions | ||||
2015 | $ | 93 | ||
2016 | 80 | |||
2017 | 62 | |||
2018 | 55 | |||
2019 and thereafter | 129 | |||
Future minimum lease payments | $ | 419 | ||
Quarterly_Information_unaudite1
Quarterly Information (unaudited) (Tables) | 12 Months Ended | ||||||||||||||||||||
Sep. 30, 2014 | |||||||||||||||||||||
Quarterly Financial Information Disclosure [Abstract] | ' | ||||||||||||||||||||
Schedule of Quarterly Financial Information | ' | ||||||||||||||||||||
First | Second | Third | Fourth | Total | |||||||||||||||||
Quarter | Quarter | Quarter | Quarter | ||||||||||||||||||
In millions | |||||||||||||||||||||
Fiscal Year Ended September 30, 2014 | |||||||||||||||||||||
Revenue | $ | 1,131 | $ | 1,060 | $ | 1,054 | $ | 1,126 | $ | 4,371 | |||||||||||
Gross profit | 640 | 597 | 607 | 655 | 2,499 | ||||||||||||||||
Operating income | 87 | — | 48 | 62 | 197 | ||||||||||||||||
(Provision for) benefit from income taxes | (26 | ) | (1 | ) | 8 | (32 | ) | (51 | ) | ||||||||||||
Net loss | $ | (54 | ) | $ | (96 | ) | $ | (62 | ) | $ | (19 | ) | $ | (231 | ) | ||||||
Fiscal Year Ended September 30, 2013 | |||||||||||||||||||||
Revenue | $ | 1,207 | $ | 1,086 | $ | 1,116 | $ | 1,169 | $ | 4,578 | |||||||||||
Gross profit | 659 | 579 | 618 | 674 | 2,530 | ||||||||||||||||
Operating income | 18 | 12 | 6 | 109 | 145 | ||||||||||||||||
Benefit from (provision for) income taxes | 10 | (7 | ) | 3 | 29 | 35 | |||||||||||||||
Net (loss) income | $ | (85 | ) | $ | (192 | ) | $ | (110 | ) | $ | 23 | $ | (364 | ) | |||||||
Background_and_Basis_of_Presen1
Background and Basis of Presentation (Details) (USD $) | 12 Months Ended | 0 Months Ended | ||||||
In Millions, unless otherwise specified | Sep. 30, 2014 | Sep. 30, 2013 | Sep. 30, 2012 | Sep. 30, 2014 | Dec. 18, 2009 | Jun. 05, 2012 | Apr. 01, 2014 | Mar. 31, 2014 |
Partner | Product Portfolio | Nortel Networks | RADVISION Ltd | government IT Professional Services business | government IT Professional Services business | |||
segment | segment | |||||||
General Disclosures [Line Items] | ' | ' | ' | ' | ' | ' | ' | ' |
Number of segments | 3 | ' | ' | 2 | ' | ' | ' | ' |
Number of channel partners worldwide | 10,800 | ' | ' | ' | ' | ' | ' | ' |
Purchase price | ' | ' | ' | ' | $933 | $230 | ' | ' |
Gain on sale of TBU business | 26 | 0 | 0 | ' | ' | ' | 101 | ' |
Gain (loss) on disposition of business | 14 | 0 | 0 | ' | ' | ' | 3 | ' |
Business acquisition, transaction costs | ' | ' | ' | ' | ' | ' | ' | $2 |
Summary_of_Significant_Account2
Summary of Significant Accounting Policies (Details) (USD $) | 12 Months Ended | 12 Months Ended | 9 Months Ended | 12 Months Ended | |||||||||||||||||
In Millions, unless otherwise specified | Sep. 30, 2014 | Sep. 30, 2013 | Sep. 30, 2014 | Jun. 30, 2014 | Sep. 30, 2014 | Sep. 30, 2014 | Sep. 30, 2014 | Sep. 30, 2014 | Sep. 30, 2014 | Sep. 30, 2014 | Sep. 30, 2014 | Sep. 30, 2014 | Sep. 30, 2014 | Sep. 30, 2014 | Sep. 30, 2014 | Sep. 30, 2014 | Sep. 30, 2014 | Sep. 30, 2014 | Sep. 30, 2013 | Sep. 30, 2014 | Sep. 30, 2013 |
Minimum | Maximum | Maximum | Machinery and equipment | Machinery and equipment | Rental equipment | Buildings | Maintenance Contracts | Maintenance Contracts | Professional Services, Standard Solutions | Professional Services, Standard Solutions | Professional Services, Customized Solutions | Professional Services, Customized Solutions | Operations Services | Operations Services | Accounts Receivable | Accounts Receivable | Other Assets | Other Assets | |||
Minimum | Maximum | Maximum | Maximum | Minimum | Maximum | Minimum | Maximum | Minimum | Maximum | Minimum | Maximum | Customer Concentration Risk | Customer Concentration Risk | ||||||||
distributor | distributor | ||||||||||||||||||||
Schedule of Significant Accounting Policies [Line Items] | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' |
Contract Revenue Term | ' | ' | ' | ' | ' | ' | ' | ' | ' | '1 year | '5 years | '4 years | '6 years | '6 months | '1 year | '1 year | '7 years | ' | ' | ' | ' |
Contract Revenue Term (days) | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | '28 days | '42 days | ' | ' | ' | ' | ' | ' | ' | ' |
Concentration Risk, Number of Customers | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | 1 | 2 | ' | ' |
Concentration Risk, Threshold | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | 0.1 | 0.1 | ' | ' |
Amortization Period of Capitalized Software Costs | ' | ' | ' | ' | '2 years | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' |
Unamortized Software Development Expense | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | $8 | $30 |
Property, Plant and Equipment, Useful Life | ' | ' | ' | ' | ' | '3 years | '10 years | '5 years | '40 years | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' |
Amortization Period of Internal Use Software Capitalization | ' | ' | '3 years | ' | '7 years | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' |
Unamortized Internal Use Software Development Costs | $51 | $18 | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' |
Intangible Asset, Useful Life | ' | ' | '2 years | '15 years | '15 years | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' |
Pension and Other Postretirement Defined Benefit Plans, Measurement Period | '5 years | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' |
Pension and Other Postretirement Defined Benefit Plans, Actual Period Average | '10 years | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' |
Defined Benefit Plan, Assumptions Used Calculating Net Periodic Benefit Cost, Expected Long-term Return on Assets, Adjusted | 2.00% | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' |
Defined Benefit Plan, Assumptions Used Calculating Net Periodic Benefit Cost, Expected Long-term Return on Assets, Difference from Expected to Actual | 20.00% | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' |
Business_Combinations_and_Othe1
Business Combinations and Other Transactions (Details) (USD $) | Sep. 30, 2014 | Sep. 30, 2013 | Sep. 30, 2012 | Jun. 05, 2012 | Oct. 31, 2011 | Sep. 30, 2014 | Sep. 30, 2013 | Sep. 30, 2012 | Oct. 03, 2011 | Sep. 30, 2014 | Sep. 30, 2013 | Oct. 03, 2012 | Oct. 03, 2011 | Oct. 03, 2011 | Oct. 03, 2012 | Sep. 30, 2014 | Jun. 05, 2012 | Jun. 05, 2012 |
RADVISION Ltd | Series of Individually Immaterial Business Acquisitions | Series of Individually Immaterial Business Acquisitions | Series of Individually Immaterial Business Acquisitions | Series of Individually Immaterial Business Acquisitions | Series of Individually Immaterial Business Acquisitions | Unified Communications Solutions Provider | Unified Communications Solutions Provider | Unified Communications Solutions Provider | Unified Communications Solutions Provider | Advance to Parent due October 3, 2014 | Advance to Parent due October 3, 2015 | Minimum | Parent | Parent | ||||
Series of Individually Immaterial Business Acquisitions | Unified Communications Solutions Provider | RADVISION Ltd | RADVISION Ltd | |||||||||||||||
Business Acquisition [Line Items] | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' |
Purchase price | ' | ' | ' | $230,000,000 | $31,000,000 | $2,000,000 | $2,000,000 | $36,000,000 | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' |
Contributed capital | ' | ' | ' | ' | 31,000,000 | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | 196,000,000 |
Cash considerations | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | 34,000,000 | ' |
Acquired intangible assets | 2,000,000 | 1,000,000 | 20,000,000 | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' |
Related parties notes receivable | ' | ' | ' | ' | ' | ' | ' | ' | 8,000,000 | 9,000,000 | 9,000,000 | 10,000,000 | 8,000,000 | ' | ' | ' | ' | ' |
Stated interest rate percentage notes receivable, related parties | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | 1.65% | 0.93% | ' | ' | ' |
Acquired intangible assets, weighted average useful life | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | '5 years | ' | ' |
Acquired goodwill | ' | 1,000,000 | 15,000,000 | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' |
Goodwill, expected tax deductible amount | $0 | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' |
Divestitures_Details
Divestitures (Details) (USD $) | 12 Months Ended | 0 Months Ended | 0 Months Ended | 12 Months Ended | 3 Months Ended | 12 Months Ended | |||||||||
Sep. 30, 2014 | Sep. 30, 2013 | Sep. 30, 2012 | Sep. 30, 2014 | Sep. 30, 2013 | Sep. 30, 2012 | Apr. 01, 2014 | Mar. 31, 2014 | Jul. 31, 2014 | Sep. 30, 2014 | Sep. 30, 2013 | Sep. 30, 2012 | Mar. 31, 2013 | Mar. 30, 2013 | Sep. 30, 2013 | |
ITPS | ITPS | ITPS | government IT Professional Services business | government IT Professional Services business | Technology Business Unit (TBU) | Technology Business Unit (TBU) | Technology Business Unit (TBU) | Technology Business Unit (TBU) | ITPS | ITPS | ITPS | ||||
Avaya Gov | |||||||||||||||
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items] | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' |
Gain on sale of TBU business | $26,000,000 | $0 | $0 | ' | ' | ' | $101,000,000 | ' | $26,000,000 | $14,000,000 | $0 | $0 | ' | ' | ' |
Gain (loss) on disposition of business | 14,000,000 | 0 | 0 | ' | ' | ' | 3,000,000 | ' | ' | ' | ' | ' | ' | ' | ' |
Business acquisition, transaction costs | ' | ' | ' | ' | ' | ' | ' | 2,000,000 | ' | ' | ' | ' | ' | ' | ' |
Goodwill, Impairment Loss | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | 89,000,000 | ' | 89,000,000 |
Impairment of intangible assets, indefinite-lived (excluding goodwill) | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | 0 | ' | ' |
Goodwill | 4,047,000,000 | 4,048,000,000 | 4,055,000,000 | ' | ' | ' | ' | ' | ' | ' | ' | ' | 44,000,000 | 133,000,000 | ' |
Assets of discontinued operations | 0 | 59,000,000 | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' |
Liabilities of discontinued operations | 0 | 19,000,000 | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' |
SERVICES REVENUE | ' | ' | ' | 53,000,000 | 130,000,000 | 152,000,000 | ' | ' | ' | ' | ' | ' | ' | ' | ' |
OPERATING INCOME (LOSS) FROM DISCONTINUED OPERATIONS | ' | ' | ' | 7,000,000 | -67,000,000 | 26,000,000 | ' | ' | ' | ' | ' | ' | ' | ' | ' |
Gain on sale of ITPS business | ' | ' | ' | 52,000,000 | 0 | 0 | ' | ' | ' | ' | ' | ' | ' | ' | ' |
INCOME (LOSS) FROM DISCONTINUED OPERATIONS BEFORE INCOME TAXES | ' | ' | ' | 59,000,000 | -67,000,000 | 26,000,000 | ' | ' | ' | ' | ' | ' | ' | ' | ' |
Benefit from (provision for) income taxes from discontinued operations | ' | ' | ' | 3,000,000 | 10,000,000 | -12,000,000 | ' | ' | ' | ' | ' | ' | ' | ' | ' |
INCOME (LOSS) FROM DISCONTINUED OPERATIONS, NET OF INCOME TAXES | $62,000,000 | ($57,000,000) | $14,000,000 | $62,000,000 | ($57,000,000) | $14,000,000 | ' | ' | ' | ' | ' | ' | ' | ' | ' |
Goodwill_Details
Goodwill (Details) (USD $) | 12 Months Ended | 12 Months Ended | ||||||||||||
In Millions, unless otherwise specified | Sep. 30, 2014 | Sep. 30, 2013 | Sep. 30, 2014 | Sep. 30, 2013 | Sep. 30, 2014 | Sep. 30, 2013 | Sep. 30, 2014 | Sep. 30, 2013 | Mar. 31, 2013 | Mar. 30, 2013 | Sep. 30, 2014 | Sep. 30, 2014 | Sep. 30, 2014 | Sep. 30, 2014 |
Global Communications Solutions | Global Communications Solutions | Avaya Networking | Avaya Networking | Avaya Global Services | Avaya Global Services | ITPS | ITPS | Technology Business Unit (TBU) | Technology Business Unit (TBU) | Technology Business Unit (TBU) | Technology Business Unit (TBU) | |||
Global Communications Solutions | Avaya Networking | Avaya Global Services | ||||||||||||
Goodwill [Roll Forward] | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' |
Goodwill, Beginning Balance | $4,048 | $4,055 | $1,508 | $1,511 | $0 | $0 | $2,540 | $2,544 | $44 | $133 | ' | ' | ' | ' |
Acquisitions | 13 | ' | 13 | ' | 0 | ' | 0 | ' | ' | ' | ' | ' | ' | ' |
Sale of TBU business | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | -9 | -7 | 0 | -2 |
Adjustments | -5 | -7 | -5 | -3 | 0 | 0 | 0 | -4 | ' | ' | ' | ' | ' | ' |
Goodwill, Ending Balance | 4,047 | 4,048 | 1,509 | 1,508 | 0 | 0 | 2,538 | 2,540 | 44 | 133 | ' | ' | ' | ' |
Goodwill, Gross | 5,181 | ' | 2,643 | ' | 0 | ' | 2,538 | ' | ' | ' | ' | ' | ' | ' |
Accumulated Impairment | ($1,134) | ' | ($1,134) | ' | $0 | ' | $0 | ' | ' | ' | ' | ' | ' | ' |
Acquired_Intangible_Assets_Det
Acquired Intangible Assets (Details) (USD $) | Sep. 30, 2014 | Sep. 30, 2013 | Sep. 30, 2014 | Jun. 30, 2014 | Sep. 30, 2014 | Sep. 30, 2014 | Sep. 30, 2013 | Sep. 30, 2014 | Sep. 30, 2013 | Sep. 30, 2014 | Sep. 30, 2013 |
In Millions, unless otherwise specified | Minimum | Maximum | Maximum | Acquired technology and patents | Acquired technology and patents | Customer relationships and other intangibles | Customer relationships and other intangibles | Trademarks and trade names | Trademarks and trade names | ||
Finite-lived and Indefinite-lived Intangible Assets [Line Items] | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' |
Intangible Asset, Useful Life | ' | ' | '2 years | '15 years | '15 years | ' | ' | ' | ' | ' | ' |
Finite-Lived Intangible Assets, Gross Carrying Amount | ' | ' | ' | ' | ' | $1,419 | $1,415 | $2,302 | $2,288 | ' | ' |
Indefinite-Lived Intangible Assets, Gross Carrying Amount | ' | ' | ' | ' | ' | ' | ' | ' | ' | 546 | 546 |
Intangible Assets, Gross Carrying Amount | 4,267 | 4,249 | ' | ' | ' | ' | ' | ' | ' | ' | ' |
Accumulated Amortization | -2,853 | -2,562 | ' | ' | ' | -1,330 | -1,277 | -1,523 | -1,285 | 0 | 0 |
Finite-Lived Intangible Assets, Accumulated Impairment | ' | ' | ' | ' | ' | 0 | 0 | 0 | 0 | ' | ' |
Indefinite-lived Intangible Assets, Accumulated Impairment | -190 | -190 | ' | ' | ' | ' | ' | ' | ' | -190 | -190 |
Finite-Lived Intangible Assets, Net | 868 | ' | ' | ' | ' | 89 | 138 | 779 | 1,003 | ' | ' |
Indefinite-lived Intangible Assets, Net | ' | ' | ' | ' | ' | ' | ' | ' | ' | 356 | 356 |
Intangible Assets, Net | $1,224 | $1,497 | ' | ' | ' | ' | ' | ' | ' | ' | ' |
Acquired_Intangible_Assets_Amo
Acquired Intangible Assets Amortization Expense Maturity (Details) (USD $) | Sep. 30, 2014 |
In Millions, unless otherwise specified | |
Intangible Assets, Net (Excluding Goodwill) [Abstract] | ' |
2015 | $261 |
2016 | 252 |
2017 | 220 |
2018 | 38 |
2019 and thereafter | 97 |
Finite-Lived Intangible Assets, Net | $868 |
Supplementary_Financial_Inform2
Supplementary Financial Information - Consolidated Statements of Operations Information (Details) (USD $) | 0 Months Ended | 12 Months Ended | ||
In Millions, unless otherwise specified | Jul. 31, 2014 | Sep. 30, 2014 | Sep. 30, 2013 | Sep. 30, 2012 |
DEPRECIATION AND AMORTIZATION | ' | ' | ' | ' |
Amortization of software development costs included in costs | ' | $22 | $34 | $36 |
Amortization of acquired intangible assets | ' | 283 | 291 | 419 |
Depreciation and amortization of property, plant and equipment and internal use software included in costs and operating expenses | ' | 129 | 130 | 110 |
Total depreciation and amortization | ' | 434 | 455 | 565 |
OTHER INCOME (EXPENSE), NET | ' | ' | ' | ' |
Interest income | ' | 2 | 2 | 3 |
Gain (loss) on foreign currency transactions and forward contracts | ' | 18 | 5 | -21 |
Third party fees incurred in connection with debt modification | ' | -2 | -18 | 0 |
Gain on sale of TBU business | ' | 26 | 0 | 0 |
Venezuela hyperinflationary and devaluation charges | ' | -2 | -1 | 0 |
Change in certain tax indemnifications | ' | -4 | 0 | 0 |
Other, net | ' | -1 | -2 | -2 |
Total other income (expense), net | ' | 25 | -14 | -20 |
Technology Business Unit (TBU) | ' | ' | ' | ' |
OTHER INCOME (EXPENSE), NET | ' | ' | ' | ' |
Gain on sale of TBU business | $26 | $14 | $0 | $0 |
Supplementary_Financial_Inform3
Supplementary Financial Information - Consolidated Balance Sheet Information Valuation and Qualifying Accounts (Details) (USD $) | 12 Months Ended | ||
In Millions, unless otherwise specified | Sep. 30, 2014 | Sep. 30, 2013 | Sep. 30, 2012 |
Allowance for Accounts Receivable: | ' | ' | ' |
VALUATION AND QUALIFYING ACCOUNTS | ' | ' | ' |
Balance at beginning of year | $28 | $24 | $28 |
Charged to expense | 2 | 6 | -2 |
Additions (deductions) | 1 | -2 | -2 |
Balance at end of year | 31 | 28 | 24 |
Deferred Tax Asset Valuation Allowance: | ' | ' | ' |
VALUATION AND QUALIFYING ACCOUNTS | ' | ' | ' |
Balance at beginning of year | 1,491 | 1,451 | 1,372 |
Charged to expense | 132 | -54 | 22 |
Additions | 5 | 94 | 57 |
Balance at end of year | $1,628 | $1,491 | $1,451 |
Supplementary_Financial_Inform4
Supplementary Financial Information - Consolidated Balance Sheet Information Property, Plant and Equipment, Net (Details) (USD $) | Sep. 30, 2014 | Sep. 30, 2013 |
In Millions, unless otherwise specified | ||
PROPERTY, PLANT AND EQUIPMENT, NET | ' | ' |
Property, Plant and Equipment, Gross | $867 | $914 |
Less: Accumulated depreciation and amortization | -586 | -580 |
Property, plant and equipment, net | 281 | 334 |
Land and improvements | ' | ' |
PROPERTY, PLANT AND EQUIPMENT, NET | ' | ' |
Property, Plant and Equipment, Gross | 1 | 6 |
Building and improvements | ' | ' |
PROPERTY, PLANT AND EQUIPMENT, NET | ' | ' |
Property, Plant and Equipment, Gross | 165 | 252 |
Capital Leased Assets, Gross | 18 | ' |
Machinery and equipment | ' | ' |
PROPERTY, PLANT AND EQUIPMENT, NET | ' | ' |
Property, Plant and Equipment, Gross | 302 | 285 |
Rental equipment | ' | ' |
PROPERTY, PLANT AND EQUIPMENT, NET | ' | ' |
Property, Plant and Equipment, Gross | 203 | 217 |
Assets under construction | ' | ' |
PROPERTY, PLANT AND EQUIPMENT, NET | ' | ' |
Property, Plant and Equipment, Gross | 22 | 16 |
Internal use software | ' | ' |
PROPERTY, PLANT AND EQUIPMENT, NET | ' | ' |
Property, Plant and Equipment, Gross | 174 | 138 |
NES acquisition | Building and improvements | ' | ' |
PROPERTY, PLANT AND EQUIPMENT, NET | ' | ' |
Capital Leased Assets, Gross | $26 | ' |
Supplementary_Financial_Inform5
Supplementary Financial Information - Supplementary Cash Flow Information (Details) (USD $) | 12 Months Ended | 3 Months Ended | 3 Months Ended | 1 Months Ended | 12 Months Ended | |||||||||||
In Millions, unless otherwise specified | Sep. 30, 2014 | Sep. 30, 2013 | Sep. 30, 2012 | Mar. 31, 2014 | Sep. 30, 2014 | Sep. 30, 2013 | Mar. 31, 2014 | Mar. 31, 2013 | Mar. 07, 2013 | Oct. 31, 2011 | Sep. 30, 2014 | Sep. 30, 2013 | Sep. 30, 2012 | |||
Unsecured Debt | Unsecured Debt | Unsecured Debt | Unsecured Debt | Secured Debt | Secured Debt | Series of Individually Immaterial Business Acquisitions | Series of Individually Immaterial Business Acquisitions | Series of Individually Immaterial Business Acquisitions | Series of Individually Immaterial Business Acquisitions | |||||||
9.75% senior unsecured cash pay notes due 2015 | 9.75% senior unsecured cash pay notes due 2015 | 9.75% senior unsecured cash pay notes due 2015 | Senior Unsecured Pik Toggle Notes | Senior secured notes 10.50 percent | Senior secured notes 10.50 percent | |||||||||||
OTHER PAYMENTS | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | |||
Interest payments | $452 | $473 | $416 | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | |||
Income tax payments | 50 | 39 | 39 | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | |||
Exchange of debt | 0 | [1] | 1,384 | [1] | 0 | [1] | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' |
Capital contribution | 0 | [2] | 0 | [2] | 31 | [2] | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' |
Acquisition of assets under capital lease | 42 | 0 | 0 | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | |||
Long-term Debt, Refinanced, Amount | ' | ' | ' | 642 | ' | ' | 742 | 1,384 | ' | ' | ' | ' | ' | |||
Debt instrument stated rate | ' | ' | ' | ' | 9.75% | 9.75% | ' | ' | 10.50% | ' | ' | ' | ' | |||
Purchase price | ' | ' | ' | ' | ' | ' | ' | ' | ' | $31 | $2 | $2 | $36 | |||
[1] | Represents exchange of $642 million of senior unsecured cash-pay notes and $742 million of senior unsecured paid-in-kind toggle notes each originally due November 1, 2015 for $1,384 million of 10.50% senior secured notes due 2021. See Note 10, bFinancing Arrangements.b | |||||||||||||||
[2] | In October 2011, Parent completed a $31 million acquisition and immediately merged the acquired entity with and into the Company, with the Company surviving the merger. See Note 4, bBusiness Combinations - Other Acquisitions." |
Business_Restructuring_Reserve2
Business Restructuring Reserves And Programs (Details) (USD $) | 12 Months Ended | 3 Months Ended | 12 Months Ended | 3 Months Ended | 12 Months Ended | |||||||||||||||||||||||||||||||||||||||||||||||||||||
In Millions, unless otherwise specified | Sep. 30, 2014 | Sep. 30, 2013 | Sep. 30, 2012 | Sep. 30, 2014 | Sep. 30, 2014 | Sep. 30, 2013 | Sep. 30, 2014 | Sep. 30, 2013 | Sep. 30, 2012 | Sep. 30, 2014 | Sep. 30, 2013 | Sep. 30, 2012 | Sep. 30, 2014 | Sep. 30, 2014 | Sep. 30, 2013 | Sep. 30, 2014 | Sep. 30, 2013 | Sep. 30, 2012 | Sep. 30, 2014 | Sep. 30, 2013 | Sep. 30, 2012 | Sep. 30, 2014 | Sep. 30, 2014 | Sep. 30, 2013 | Sep. 30, 2014 | Sep. 30, 2013 | Sep. 30, 2012 | Sep. 30, 2014 | Sep. 30, 2013 | Sep. 30, 2012 | Jun. 30, 2013 | Dec. 31, 2012 | Sep. 30, 2014 | Sep. 30, 2014 | Jun. 30, 2014 | Sep. 30, 2013 | Sep. 30, 2014 | Sep. 30, 2014 | Sep. 30, 2014 | Sep. 30, 2014 | Sep. 30, 2013 | Sep. 30, 2012 | Sep. 30, 2013 | |||||||||||||||
Fiscal 2014 Restructuring Program | Fiscal 2013 Restructuring Program | Fiscal 2013 Restructuring Program | Fiscal 2012 Restructuring Program | Fiscal 2012 Restructuring Program | Fiscal 2012 Restructuring Program | Fiscal 2008 through 2011 Restructuring Program | Fiscal 2008 through 2011 Restructuring Program | Fiscal 2008 through 2011 Restructuring Program | Employee Separation Costs | Employee Separation Costs | Employee Separation Costs | Employee Separation Costs | Employee Separation Costs | Employee Separation Costs | Employee Separation Costs | Employee Separation Costs | Employee Separation Costs | Lease Obligations | Lease Obligations | Lease Obligations | Lease Obligations | Lease Obligations | Lease Obligations | Lease Obligations | Lease Obligations | Lease Obligations | US Voluntary Program | US Voluntary Program | US Enhanced Separation Program | EMEA approved plan | EMEA approved plan | EMEA approved plan | US Voluntary Program | US Enhanced Separation Program | EMEA approved plan | Selling, General and Administrative Expenses | Selling, General and Administrative Expenses | German subsidiary | German subsidiary | |||||||||||||||||||
Position | Fiscal 2014 Restructuring Program | Fiscal 2013 Restructuring Program | Fiscal 2013 Restructuring Program | Fiscal 2012 Restructuring Program | Fiscal 2012 Restructuring Program | Fiscal 2012 Restructuring Program | Fiscal 2008 through 2011 Restructuring Program | Fiscal 2008 through 2011 Restructuring Program | Fiscal 2008 through 2011 Restructuring Program | Fiscal 2014 Restructuring Program | Fiscal 2013 Restructuring Program | Fiscal 2013 Restructuring Program | Fiscal 2012 Restructuring Program | Fiscal 2012 Restructuring Program | Fiscal 2012 Restructuring Program | Fiscal 2008 through 2011 Restructuring Program | Fiscal 2008 through 2011 Restructuring Program | Fiscal 2008 through 2011 Restructuring Program | Employee Separation Costs | Employee Separation Costs | Employee Separation Costs | Employee Separation Costs | Employee Separation Costs | Employee Separation Costs | Employee Separation Costs | Employee Separation Costs | Employee Separation Costs | Employee Separation Costs | Lease Obligations | |||||||||||||||||||||||||||||
Fiscal 2013 Restructuring Program | Fiscal 2013 Restructuring Program | Fiscal 2014 Restructuring Program | Fiscal 2014 Restructuring Program | Fiscal 2014 Restructuring Program | Fiscal 2013 Restructuring Program | Fiscal 2014 Restructuring Program | Fiscal 2014 Restructuring Program | Fiscal 2014 Restructuring Program | Fiscal 2012 Restructuring Program | Fiscal 2013 Restructuring Program | ||||||||||||||||||||||||||||||||||||||||||||||||
Position | Position | Position | Position | Position | Position | |||||||||||||||||||||||||||||||||||||||||||||||||||||
Restructuring Cost and Reserve [Line Items] | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | |||||||||||||||
Restructuring and Related Cost, Number of Positions Eliminated | ' | ' | ' | ' | ' | ' | ' | ' | 327 | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | 447 | 196 | 172 | 165 | 121 | 234 | ' | ' | ' | ' | ' | ' | ' | |||||||||||||||
Depreciation, Additional Expense | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | $35 | $21 | ' | ' | |||||||||||||||
Operating Leases, Future Minimum Payments Due, Future Minimum Sublease Rentals | 419 | ' | 17 | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | |||||||||||||||
Restructuring, Net Realizable Value of Remaining Assets | ' | ' | ' | ' | ' | ' | ' | ' | 3 | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | |||||||||||||||
Impairment of long-lived assets | 0 | 1 | 6 | ' | ' | ' | ' | ' | 5 | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | |||||||||||||||
Restructuring Reserve [Roll Forward] | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | |||||||||||||||
Restructuring Reserve, beginning balance | ' | ' | ' | ' | 110 | ' | 18 | 70 | ' | 42 | 65 | 186 | ' | 64 | ' | 6 | 58 | ' | 3 | 13 | 115 | ' | 46 | ' | 12 | 12 | ' | 39 | 52 | 71 | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | |||||||||||||||
Restructuring and impairment charges, net | 165 | 200 | 147 | 164 | ' | 194 | ' | ' | 140 | ' | ' | ' | 155 | ' | 142 | ' | ' | 123 | ' | ' | ' | 9 | ' | 52 | ' | ' | 17 | ' | ' | ' | 20 | 9 | ' | 39 | 26 | 48 | 24 | 10 | 123 | ' | ' | 70 | 32 | |||||||||||||||
Cash payments | ' | ' | ' | -36 | -66 | -85 | -8 | -55 | -66 | -12 | -22 | -119 | -34 | -55 | -78 | -5 | -51 | -62 | -2 | -8 | -99 | -2 | -11 | -7 | -3 | -4 | -4 | -10 | -14 | -20 | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | |||||||||||||||
Adjustments | ' | ' | ' | ' | 0 | [1] | ' | 1 | [2] | 0 | [2] | ' | ' | 0 | [3] | -1 | [3] | ' | -3 | [1] | ' | 0 | [2] | -3 | [2] | ' | ' | -2 | [3] | -1 | [3] | ' | 3 | [1] | ' | 1 | [2] | 3 | [2] | ' | ' | 2 | [3] | 0 | [3] | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' |
Impact of foreign currency fluctuations | ' | ' | ' | -6 | -3 | 1 | 1 | 3 | -4 | 0 | -1 | -1 | -6 | 0 | 0 | 0 | 2 | -3 | 1 | 0 | -2 | 0 | -3 | 1 | 1 | 1 | -1 | -1 | -1 | 1 | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | |||||||||||||||
Restructuring Reserve, ending balance | ' | ' | ' | $122 | $41 | $110 | $12 | $18 | $70 | $30 | $42 | $65 | $115 | $6 | $64 | $1 | $6 | $58 | $2 | $3 | $13 | $7 | $35 | $46 | $11 | $12 | $12 | $28 | $39 | $52 | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | |||||||||||||||
[1] | Included in adjustments are changes in estimates, whereby all increases and decreases in costs related to the fiscal 2013 restructuring program are recorded to the restructuring charges line item in operating expenses in the period of the adjustment. | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
[2] | Included in adjustments are changes in estimates, whereby all increases and decreases in costs related to the fiscal 2012 restructuring program are recorded to the restructuring charges line item in operating expenses in the period of the adjustment. | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
[3] | Included in adjustments are changes in estimates, whereby all increases and decreases in costs related to the fiscal 2009, 2010 and 2011 restructuring program are recorded to the restructuring charges line item in operating expenses in the period of the adjustment. Included in adjustments are changes in estimates whereby all increases in costs related to the fiscal 2008 restructuring reserve are recorded in the restructuring charges line item in operating expenses in the period of the adjustments and decreases in costs are recorded as adjustments to goodwill. |
Financing_Arrangements_Schedul
Financing Arrangements - Schedule of long term debt (Details) (USD $) | Sep. 30, 2014 | Sep. 30, 2013 | Sep. 30, 2013 | Sep. 30, 2014 | Sep. 30, 2013 | Feb. 11, 2011 | Sep. 30, 2014 | Sep. 30, 2013 | Dec. 21, 2012 | Sep. 30, 2014 | Sep. 30, 2013 | Sep. 30, 2014 | 15-May-14 | Sep. 30, 2013 | 15-May-14 | Sep. 30, 2013 | Sep. 30, 2014 | Sep. 30, 2013 | Sep. 30, 2014 | Sep. 30, 2013 | Sep. 30, 2014 | Sep. 30, 2013 | Sep. 30, 2014 | Sep. 30, 2013 | Sep. 30, 2014 | Sep. 30, 2013 | Sep. 30, 2014 | Sep. 30, 2013 | Sep. 30, 2014 | Sep. 30, 2013 | Sep. 30, 2014 | Sep. 30, 2013 | Sep. 30, 2014 | Sep. 30, 2013 | Sep. 30, 2014 | Sep. 30, 2013 | Sep. 30, 2014 | Sep. 30, 2013 | Sep. 30, 2014 | Sep. 30, 2013 | Sep. 30, 2014 | Sep. 30, 2013 | Sep. 30, 2014 | Sep. 30, 2013 |
Secured Debt | Secured Debt | Secured Debt | Secured Debt | Secured Debt | Secured Debt | Secured Debt | Secured Debt | Secured Debt | Unsecured Debt | Unsecured Debt | Unsecured Debt | Unsecured Debt | Unsecured Debt | Reported Value Measurement | Reported Value Measurement | Reported Value Measurement | Reported Value Measurement | Reported Value Measurement | Reported Value Measurement | Reported Value Measurement | Reported Value Measurement | Reported Value Measurement | Reported Value Measurement | Reported Value Measurement | Reported Value Measurement | Reported Value Measurement | Reported Value Measurement | Reported Value Measurement | Reported Value Measurement | Reported Value Measurement | Reported Value Measurement | Reported Value Measurement | Reported Value Measurement | Reported Value Measurement | Reported Value Measurement | Reported Value Measurement | Reported Value Measurement | Minimum | Minimum | Maximum | Maximum | |||
Senior Secured Term B-5 Loans | Senior secured notes | Senior secured notes | Senior secured notes | Senior secured notes 9 percent | Senior secured notes 9 percent | Senior secured notes 9 percent | 10.50% Senior secured notes | 10.50% Senior secured notes | 9.75% senior unsecured cash pay notes due 2015 | 9.75% senior unsecured cash pay notes due 2015 | 9.75% senior unsecured cash pay notes due 2015 | 10.125%/10.875% senior unsecured PIK toggle notes due 2015 | 10.125%/10.875% senior unsecured PIK toggle notes due 2015 | Variable rate senior secured multi-currency revolver | Variable rate senior secured multi-currency revolver | Senior secured term B-3 loans | Senior secured term B-3 loans | Secured Debt | Secured Debt | Secured Debt | Secured Debt | Secured Debt | Secured Debt | Secured Debt | Secured Debt | Secured Debt | Secured Debt | Secured Debt | Secured Debt | Secured Debt | Secured Debt | Unsecured Debt | Unsecured Debt | Unsecured Debt | Unsecured Debt | Unsecured Debt | Unsecured Debt | Unsecured Debt | Unsecured Debt | |||||
Variable rate senior secured multi-currency asset-based revolving credit facility | Variable rate senior secured multi-currency asset-based revolving credit facility | Senior Secured Term B-4 Loans | Senior Secured Term B-4 Loans | Senior Secured Term B-5 Loans | Senior Secured Term B-5 Loans | Senior Secured Term B-6 Loans | Senior Secured Term B-6 Loans | Senior secured notes | Senior secured notes | Senior secured notes 9 percent | Senior secured notes 9 percent | 10.50% Senior secured notes | 10.50% Senior secured notes | 9.75% senior unsecured cash pay notes due 2015 | 9.75% senior unsecured cash pay notes due 2015 | 10.125%/10.875% senior unsecured PIK toggle notes due 2015 | 10.125%/10.875% senior unsecured PIK toggle notes due 2015 | 10.125%/10.875% senior unsecured PIK toggle notes due 2015 | 10.125%/10.875% senior unsecured PIK toggle notes due 2015 | 10.125%/10.875% senior unsecured PIK toggle notes due 2015 | 10.125%/10.875% senior unsecured PIK toggle notes due 2015 | |||||||||||||||||||||||
Debt Instrument [Line Items] | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' |
Long-term debt, current and noncurrent portions | $6,023,000,000 | $6,086,000,000 | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | $58,000,000 | ' | $92,000,000 | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' |
Long-term debt | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | 6,044,000,000 | 6,102,000,000 | 90,000,000 | 0 | 2,102,000,000 | 2,127,000,000 | 40,000,000 | 0 | 1,000,000 | 1,000,000 | 0 | 1,141,000,000 | 1,128,000,000 | 0 | 1,009,000,000 | 1,009,000,000 | 290,000,000 | 290,000,000 | 1,384,000,000 | 1,384,000,000 | 0 | 58,000,000 | 0 | 92,000,000 | ' | ' | ' | ' |
Debt Instrument, Unamortized Discount | -21,000,000 | -16,000,000 | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' |
Debt maturing within one year | -32,000,000 | -35,000,000 | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' |
Long-term debt | $5,991,000,000 | $6,051,000,000 | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' |
Debt instrument stated rate | ' | ' | 10.50% | 7.00% | 7.00% | 7.00% | 9.00% | 9.00% | 9.00% | 10.50% | 10.50% | 9.75% | ' | 9.75% | ' | 10.88% | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | 10.13% | 10.13% | 10.88% | 10.88% |
Financing_Arrangements_Maturit
Financing Arrangements - Maturity profile (Details) (USD $) | Sep. 30, 2014 |
In Millions, unless otherwise specified | |
Debt Disclosure [Abstract] | ' |
2015 | $38 |
2016 | 39 |
2017 | 168 |
2018 | 3,116 |
2019 | 1,299 |
2020 and thereafter | 1,384 |
Long-term debt, current and noncurrent portions | $6,044 |
Financing_Arrangements_Narrati
Financing Arrangements - Narrative (Details) (USD $) | 12 Months Ended | 12 Months Ended | 3 Months Ended | 12 Months Ended | 0 Months Ended | 12 Months Ended | 3 Months Ended | 12 Months Ended | 0 Months Ended | 12 Months Ended | 3 Months Ended | 3 Months Ended | 12 Months Ended | 12 Months Ended | 0 Months Ended | 12 Months Ended | 0 Months Ended | 3 Months Ended | 12 Months Ended | 0 Months Ended | 12 Months Ended | 0 Months Ended | 0 Months Ended | 0 Months Ended | 12 Months Ended | 0 Months Ended | 0 Months Ended | 12 Months Ended | 3 Months Ended | 12 Months Ended | 3 Months Ended | 12 Months Ended | 9 Months Ended | 12 Months Ended | 9 Months Ended | 12 Months Ended | 9 Months Ended | 12 Months Ended | 9 Months Ended | 12 Months Ended | 0 Months Ended | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Sep. 30, 2014 | Sep. 30, 2013 | Sep. 30, 2012 | Aug. 20, 2014 | Sep. 30, 2014 | Sep. 30, 2013 | Sep. 30, 2013 | Mar. 31, 2013 | Sep. 30, 2014 | Sep. 30, 2013 | Sep. 30, 2012 | 15-May-14 | Sep. 30, 2014 | Mar. 31, 2013 | Sep. 30, 2014 | Sep. 30, 2013 | Sep. 30, 2012 | Sep. 30, 2013 | Sep. 30, 2014 | Sep. 30, 2013 | Mar. 31, 2013 | 15-May-14 | Sep. 30, 2014 | Sep. 30, 2013 | Sep. 30, 2012 | Mar. 31, 2013 | Mar. 07, 2013 | Dec. 31, 2012 | Sep. 30, 2013 | Dec. 21, 2012 | Oct. 29, 2012 | Sep. 30, 2012 | Sep. 30, 2014 | 15-May-14 | Sep. 30, 2014 | Sep. 30, 2013 | Sep. 30, 2012 | Sep. 30, 2014 | Sep. 30, 2013 | 15-May-14 | Sep. 30, 2014 | Sep. 30, 2014 | Sep. 30, 2012 | Sep. 30, 2014 | Dec. 21, 2012 | Sep. 30, 2014 | Dec. 21, 2012 | Sep. 30, 2014 | Sep. 30, 2013 | Feb. 11, 2011 | 15-May-14 | 15-May-14 | Sep. 30, 2014 | Sep. 30, 2013 | Sep. 30, 2014 | Dec. 21, 2012 | Dec. 21, 2012 | Dec. 21, 2012 | Sep. 30, 2014 | Sep. 30, 2013 | Dec. 21, 2012 | Dec. 21, 2012 | Sep. 30, 2014 | Sep. 30, 2013 | Dec. 21, 2012 | Dec. 21, 2012 | Feb. 05, 2014 | Sep. 30, 2014 | Sep. 30, 2013 | Sep. 30, 2012 | Sep. 30, 2014 | Sep. 30, 2014 | 15-May-14 | Sep. 30, 2013 | Mar. 07, 2013 | Sep. 30, 2009 | Mar. 07, 2013 | Sep. 30, 2012 | Mar. 31, 2014 | Sep. 30, 2014 | 15-May-14 | Sep. 30, 2013 | Mar. 07, 2013 | Sep. 30, 2009 | Sep. 30, 2013 | Mar. 31, 2014 | Sep. 30, 2014 | Sep. 30, 2013 | Dec. 21, 2012 | Dec. 21, 2012 | Dec. 21, 2012 | Dec. 21, 2012 | Sep. 30, 2014 | Sep. 30, 2014 | Jun. 30, 2014 | Sep. 30, 2014 | Sep. 30, 2014 | Jun. 30, 2014 | Sep. 30, 2014 | Sep. 30, 2014 | Jun. 30, 2014 | Sep. 30, 2014 | Sep. 30, 2014 | Jun. 30, 2014 | Sep. 30, 2014 | Sep. 30, 2014 | Sep. 30, 2014 | Sep. 30, 2014 | Sep. 30, 2014 | Sep. 30, 2014 | Sep. 30, 2014 | Sep. 30, 2014 | Sep. 30, 2014 | Sep. 30, 2014 | Sep. 30, 2014 | Sep. 30, 2014 | Dec. 21, 2012 | 15-May-14 | Sep. 30, 2014 | Sep. 30, 2013 | Sep. 30, 2014 | Sep. 30, 2013 | Sep. 30, 2014 | Sep. 30, 2013 | Sep. 30, 2014 | Sep. 30, 2013 | Sep. 30, 2014 | Sep. 30, 2013 | Sep. 30, 2014 | Sep. 30, 2013 | Sep. 30, 2014 | Sep. 30, 2013 | Sep. 30, 2014 | Sep. 30, 2013 | Sep. 30, 2014 | Sep. 30, 2013 | Sep. 30, 2014 | Sep. 30, 2013 | Sep. 30, 2014 | Sep. 30, 2013 | Sep. 30, 2014 | Sep. 30, 2013 | |
Senior Secured Multi-Currency Revolver | Senior Secured Multi-Currency Revolver | Cash Flow Credit Agreement March 2013 Amendment | Senior Secured Term B-1 Loans | Senior Secured Term B-1 Loans | Senior Secured Term B-1 Loans | Senior Secured Term B-1 Loans | 9.75% senior unsecured cash pay notes due 2015 | 9.75% senior unsecured cash pay notes due 2015 | Senior Secured Term B-5 Loans | Senior Secured Term B-5 Loans | Senior Secured Term B-5 Loans | Senior Secured Term B-5 Loans | Cash Flow Credit Agreement February 2013 Amendment | Secured Debt | Secured Debt | Secured Debt | Secured Debt | Secured Debt | Secured Debt | Secured Debt | Secured Debt | Secured Debt | Secured Debt | Secured Debt | Secured Debt | Secured Debt | Secured Debt | Secured Debt | Secured Debt | Secured Debt | Secured Debt | Secured Debt | Secured Debt | Secured Debt | Secured Debt | Secured Debt | Secured Debt | Secured Debt | Secured Debt | Secured Debt | Secured Debt | Secured Debt | Secured Debt | Secured Debt | Secured Debt | Secured Debt | Secured Debt | Secured Debt | Secured Debt | Secured Debt | Secured Debt | Secured Debt | Secured Debt | Secured Debt | Secured Debt | Secured Debt | Secured Debt | Secured Debt | Secured Debt | Secured Debt | Secured Debt | Secured Debt | Secured Debt | Secured Debt | Secured Debt | Unsecured Debt | Unsecured Debt | Unsecured Debt | Unsecured Debt | Unsecured Debt | Unsecured Debt | Unsecured Debt | Unsecured Debt | Unsecured Debt | Unsecured Debt | Unsecured Debt | Unsecured Debt | Unsecured Debt | Unsecured Debt | Unsecured Debt | Unsecured Debt | Other Liabilities | Other Liabilities | Base Rate | Base Rate | London Interbank Offered Rate (LIBOR) | London Interbank Offered Rate (LIBOR) | On March 1, 2017 | On March 1, 2018 | Sales Of Certain Assets | Sales Of Certain Assets | Sales Of Certain Assets | Prior to April 1, 2015 plus make-whole premium | Prior to April 1, 2015 | Prior to April 1, 2015 | Prior to April 1, 2014 | Prior to April 1, 2014 | Change In Control | Change In Control | On April 1, 2015 | On April 1, 2015 | On April 1, 2016 | On April 1, 2016 | On or after April 1, 2017 | On or after April 1, 2017 | Prior to April 1, 2015 Original Aggregate Principal Balance Allowed Following Equity Offering | On March 1, 2019 | On March 1, 2020 | Prior to March 1, 2017 | Prior to March 1, 2016 | Prior to March 1, 2016 | Tpg Capital | Unsecured Debt | Reported Value Measurement | Reported Value Measurement | Reported Value Measurement | Reported Value Measurement | Reported Value Measurement | Reported Value Measurement | Reported Value Measurement | Reported Value Measurement | Reported Value Measurement | Reported Value Measurement | Reported Value Measurement | Reported Value Measurement | Reported Value Measurement | Reported Value Measurement | Reported Value Measurement | Reported Value Measurement | Reported Value Measurement | Reported Value Measurement | Reported Value Measurement | Reported Value Measurement | Reported Value Measurement | Reported Value Measurement | Reported Value Measurement | Reported Value Measurement | |||||
November 1 2012 to November 1 2013 | Senior Secured Multi-Currency Revolver | Senior Secured Multi-Currency Revolver | Senior Secured Multi-Currency Revolver | Senior Secured Multi-Currency Revolver | Senior secured notes 10.50 percent | Senior secured notes 10.50 percent | Senior Secured Term B-1 Loans | Senior Secured Term B-1 Loans | Senior Secured Term B-1 Loans | Senior Secured Term B-1 Loans | Senior Secured Term B-1 Loans | Senior Secured Term B-1 Loans | Senior Secured Multi-Currency Asset-Based Revolver | Senior Secured Multi-Currency Asset-Based Revolver | Senior Secured Multi-Currency Asset-Based Revolver | Senior Secured Multi-Currency Asset-Based Revolver | Letter of Credit [Member] | Letter of Credit [Member] | Senior Secured Multi-Currency Asset-Based Revolver and Senior Secured Multi-Currency Revolver | Senior Secured Multi-Currency Asset-Based Revolver and Senior Secured Multi-Currency Revolver | Senior secured term B-3 loans | Senior secured term B-3 loans | Senior secured term B-3 loans | Senior secured term B-3 loans | Senior secured term B-3 loans | Senior secured term B-3 loans | Senior secured notes | Senior secured notes | Senior secured notes | Senior secured notes | Senior secured notes | 10.50% Senior secured notes | 10.50% Senior secured notes | Senior Secured Term B-4 Loans | Senior Secured Term B-4 Loans | Senior Secured Term B-4 Loans | Senior Secured Term B-4 Loans | Senior secured notes 9 percent | Senior secured notes 9 percent | Senior secured notes 9 percent | Senior Secured Term B-5 Loans | Senior Secured Term B-5 Loans | Senior Secured Term B-5 Loans | Senior Secured Term B-5 Loans | Senior Secured Term B-5 Loans | Senior Secured Term B-6 Loans | Senior Secured Term B-6 Loans | Senior Secured Term B-6 Loans | Senior Secured Term B-6 Loans | 10.125%/10.875% senior unsecured PIK toggle notes due 2015 | 10.125%/10.875% senior unsecured PIK toggle notes due 2015 | 10.125%/10.875% senior unsecured PIK toggle notes due 2015 | 10.125%/10.875% senior unsecured PIK toggle notes due 2015 | 10.125%/10.875% senior unsecured PIK toggle notes due 2015 | Senior Unsecured Cash Pay Notes and Senior Unsecured PIK Notes | Senior Unsecured Cash Pay Notes and Senior Unsecured PIK Notes | 9.75% senior unsecured cash pay notes due 2015 | 9.75% senior unsecured cash pay notes due 2015 | 9.75% senior unsecured cash pay notes due 2015 | 9.75% senior unsecured cash pay notes due 2015 | 9.75% senior unsecured cash pay notes due 2015 | 9.75% senior unsecured cash pay notes due 2015 | Senior Unsecured Cash Interest Notes | Senior Unsecured Pik Toggle Notes | Secured Debt | Secured Debt | Secured Debt | Secured Debt | 10.50% Senior secured notes | 10.50% Senior secured notes | Senior secured notes 10.50 percent | Senior secured notes | Senior secured notes 9 percent | Senior secured notes 9 percent | Senior secured notes | Senior secured notes 9 percent | Senior secured notes | Senior secured notes | Senior secured notes 10.50 percent | Senior secured notes | Senior secured notes | Senior secured notes 9 percent | Senior secured notes | Senior secured notes 9 percent | Senior secured notes | Senior secured notes 9 percent | Senior secured notes 9 percent | 10.50% Senior secured notes | 10.50% Senior secured notes | Senior secured notes | Senior secured notes 10.50 percent | 10.50% Senior secured notes | Unsecured Debt | Variable rate senior secured multi-currency revolver | Variable rate senior secured multi-currency revolver | Senior secured term B-3 loans | Senior secured term B-3 loans | Secured Debt | Secured Debt | Secured Debt | Secured Debt | Secured Debt | Secured Debt | Secured Debt | Secured Debt | Secured Debt | Secured Debt | Secured Debt | Secured Debt | Secured Debt | Secured Debt | Unsecured Debt | Unsecured Debt | Unsecured Debt | Unsecured Debt | |||||||||||||||||||||||||||
Base rate borrowings, federal funds effective tate [Member] | Base rate borrowings, federal funds effective tate [Member] | LIBOR borrowings [Member] | Base rate borrowings [Member] | Base rate borrowings [Member] | LIBOR borrowings [Member] | Base rate borrowings [Member] | LIBOR borrowings [Member] | Base rate borrowings [Member] | LIBOR borrowings [Member] | Base rate borrowings [Member] | Senior Secured Term B-4 Loans | Senior Secured Term B-6 Loans | Senior Secured Term B-4 Loans | Senior Secured Term B-6 Loans | 10.125%/10.875% senior unsecured PIK toggle notes due 2015 | Senior secured notes | Senior secured notes | Variable rate senior secured multi-currency asset-based revolving credit facility | Variable rate senior secured multi-currency asset-based revolving credit facility | 10.50% Senior secured notes | 10.50% Senior secured notes | Senior Secured Term B-4 Loans | Senior Secured Term B-4 Loans | Senior secured notes 9 percent | Senior secured notes 9 percent | Senior Secured Term B-5 Loans | Senior Secured Term B-5 Loans | Senior Secured Term B-6 Loans | Senior Secured Term B-6 Loans | 10.125%/10.875% senior unsecured PIK toggle notes due 2015 | 10.125%/10.875% senior unsecured PIK toggle notes due 2015 | 9.75% senior unsecured cash pay notes due 2015 | 9.75% senior unsecured cash pay notes due 2015 | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Debt Instrument [Line Items] | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' |
Line of credit facility, maximum borrowing capacity | ' | ' | ' | ' | $200,000,000 | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | $200,000,000 | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | $150,000,000 | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' |
Long-term debt | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | 6,044,000,000 | 6,102,000,000 | 90,000,000 | 0 | 2,102,000,000 | 2,127,000,000 | 1,009,000,000 | 1,009,000,000 | 40,000,000 | 0 | 1,384,000,000 | 1,384,000,000 | 1,000,000 | 1,000,000 | 290,000,000 | 290,000,000 | 0 | 1,141,000,000 | 1,128,000,000 | 0 | 0 | 92,000,000 | 0 | 58,000,000 |
Debt instrument, face amount | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | 713,000,000 | 135,000,000 | 1,434,000,000 | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | 2,152,000,000 | ' | ' | ' | ' | ' | ' | 1,009,000,000 | ' | ' | ' | ' | ' | 134,000,000 | ' | ' | ' | ' | 290,000,000 | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | 750,000,000 | ' | ' | 834,000,000 | 750,000,000 | 1,384,000,000 | 1,384,000,000 | ' | ' | ' | ' | 700,000,000 | 700,000,000 | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' |
Long-term Debt, Refinanced, Amount | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | 1,384,000,000 | ' | 848,000,000 | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | 642,000,000 | ' | ' | ' | ' | ' | ' | 742,000,000 | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' |
Basis spread on variable rate | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | 0.50% | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | 0.50% | 4.50% | 33500000000.00% | ' | ' | ' | ' | 1.75% | 0.75% | ' | ' | ' | ' | 6.25% | ' | ' | ' | ' | ' | ' | ' | 5.50% | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' |
Line of Credit Facility, Borrowing Base, Percentage Of Eligible Accounts Receivable Included In Calculation | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | 85.00% | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' |
Line of Credit, Borrowing Base, Percentage Of Eligible Inventory Liquidation Value Included In Calculation | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | 85.00% | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' |
Debt instrument fee amount | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | 15,000,000 | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' |
Long-term debt | 6,023,000,000 | 6,086,000,000 | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | 0 | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | 92,000,000 | ' | ' | ' | ' | ' | ' | ' | 58,000,000 | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' |
Repayments of Long-term Debt | 38,000,000 | 38,000,000 | 37,000,000 | ' | 38,000,000 | 38,000,000 | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' |
Long-term Debt, Gross | 6,044,000,000 | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | 2,102,000,000 | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | 1,000,000 | ' | ' | ' | ' | ' | ' | ' | 1,128,000,000 | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' |
Line of Credit Facility, Unused Capacity, Commitment Fee Percentage | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | 0.50% | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' |
Debt instrument stated rate | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | 10.50% | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | 7.00% | 7.00% | 7.00% | ' | ' | 10.50% | 10.50% | ' | ' | ' | ' | 9.00% | 9.00% | 9.00% | ' | ' | 10.50% | ' | ' | ' | ' | ' | ' | ' | ' | ' | 10.88% | ' | ' | ' | ' | ' | 9.75% | ' | 9.75% | ' | ' | 10.13% | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' |
Repayments of Debt and Capital Lease Obligations | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | 284,000,000 | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | 22,000,000 | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' |
Debt Instrument Prepayment Percentage Of Face Value | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | 100.00% | 101.00% | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | 107.88% | 105.25% | 100.00% | 100.00% | 100.00% | 100.00% | 100.00% | ' | ' | 107.00% | 101.00% | 101.00% | 103.50% | 104.50% | 101.75% | 102.25% | 100.00% | 100.00% | 109.00% | 102.63% | 100.00% | 100.00% | ' | 110.50% | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' |
Line Of Credit Facility, Additional Borrowing Capacity | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | 100,000,000 | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' |
Line of Credit Facility, Amount Outstanding | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | 79,000,000 | 82,000,000 | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' |
Line of Credit Facility, Remaining Borrowing Capacity | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | 110,000,000 | ' | ' | 207,000,000 | 228,000,000 | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' |
Debt Prepayment Percentage Of Original Aggregate Principal Balance Allowed Following Equity Offering | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | 35.00% | 35.00% | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | 35.00% | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' |
Loss on extinguishment of debt | 5,000,000 | 6,000,000 | 0 | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | 3,000,000 | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | 4,000,000 | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | 1,000,000 | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' |
Unamortized Debt Issuance Expense | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | 5,000,000 | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | 7,000,000 | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | 4,000,000 | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' |
Debt Issuance Cost | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | 2,000,000 | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | 9,000,000 | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' |
Debt, Weighted Average Interest Rate | 6.90% | 7.40% | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' |
Capital lease obligations | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | 59,000,000 | 21,000,000 | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' |
Repayments of Other Debt | ' | ' | ' | ' | ' | ' | ' | 584,000,000 | 0 | 584,000,000 | 0 | ' | ' | ' | 1,138,000,000 | 284,000,000 | 0 | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' |
Proceeds from Issuance of Long-term Debt | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | 589,000,000 | 0 | 589,000,000 | 0 | ' | ' | ' | ' | 100,000,000 | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | 1,138,000,000 | 1,136,000,000 | 0 | 0 | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' |
Gains (Losses) on Restructuring of Debt | ' | ' | ' | ' | ' | ' | 3,000,000 | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | 6,000,000 | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' |
Debt Instrument, Interest Rate, Base Rate | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | 2.25% | 2.00% | 1.25% | 1.00% | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' |
Debt Instrument, Basis Spread on Base Rate | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | 3.50% | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | 5.25% | ' | ' | ' | ' | ' | ' | ' | 4.50% | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' |
Extinguishment of Debt, Amount | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | 150,000,000 | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' |
Repayments of Debt | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | 10,000,000 | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | 10,000,000 | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' |
Proceeds from Secured Lines of Credit | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | 100,000,000 | 0 | 0 | ' | ' | ' | ' | ' | ' | ' | ' | 40,000,000 | 40,000,000 | 0 | 0 | ' | ' | 140,000,000 | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' |
Sale leaseback transaction, net book value | ' | ' | ' | 40,000,000 | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' |
Sale leaseback transaction, financing capacity | ' | ' | ' | $24,000,000 | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' |
Derivatives_And_Other_Financia2
Derivatives And Other Financial Instruments - Gains & Losses on Interest Rate Contracts Qualifying and Designated as Cash Flow Hedging Instruments (Details) (USD $) | 12 Months Ended | ||
In Millions, unless otherwise specified | Sep. 30, 2014 | Sep. 30, 2013 | Sep. 30, 2012 |
Derivative Instruments, Gain (Loss) [Line Items] | ' | ' | ' |
Reclassified from accumulated other comprehensive loss into interest expense | $459 | $467 | $431 |
Interest rate swaps | Designated as hedging instrument | Cash flow hedging instruments | ' | ' | ' |
Derivative Instruments, Gain (Loss) [Line Items] | ' | ' | ' |
Recognized in other comprehensive loss | ' | -13 | -18 |
Reclassified from accumulated other comprehensive loss into interest expense | ' | 13 | 25 |
Recognized in operations (ineffective portion) | ' | $0 | $0 |
Derivatives_And_Other_Financia3
Derivatives And Other Financial Instruments - Notional Amounts of Foreign Currency Financial Instruments (Details) (Foreign currency forward contracts, USD $) | Sep. 30, 2014 | Sep. 30, 2013 |
In Millions, unless otherwise specified | ||
Derivative [Line Items] | ' | ' |
Notional amount of financial instruments in US dollars | $223 | $149 |
Indian rupee | ' | ' |
Derivative [Line Items] | ' | ' |
Notional amount of financial instruments in US dollars | 66 | 38 |
Japanese yen | ' | ' |
Derivative [Line Items] | ' | ' |
Notional amount of financial instruments in US dollars | 28 | 22 |
Euros | ' | ' |
Derivative [Line Items] | ' | ' |
Notional amount of financial instruments in US dollars | 21 | 14 |
Switzerland, Francs | ' | ' |
Derivative [Line Items] | ' | ' |
Notional amount of financial instruments in US dollars | 10 | 11 |
British pound sterling | ' | ' |
Derivative [Line Items] | ' | ' |
Notional amount of financial instruments in US dollars | 19 | 11 |
Chinese yuan | ' | ' |
Derivative [Line Items] | ' | ' |
Notional amount of financial instruments in US dollars | 24 | 7 |
All other foreign currencies | ' | ' |
Derivative [Line Items] | ' | ' |
Notional amount of financial instruments in US dollars | $55 | $46 |
Derivatives_And_Other_Financia4
Derivatives And Other Financial Instruments - Estimated fair value of derivatives (Details) (Foreign currency forward contracts, Designated as hedging instrument, USD $) | Sep. 30, 2014 | Sep. 30, 2012 |
In Millions, unless otherwise specified | ||
Derivatives, Fair Value [Line Items] | ' | ' |
Net liability | ($2) | $1 |
Other current assets | ' | ' |
Derivatives, Fair Value [Line Items] | ' | ' |
Net liability | 0 | 1 |
Other current liabilities | ' | ' |
Derivatives, Fair Value [Line Items] | ' | ' |
Net liability | ($2) | $0 |
Derivatives_And_Other_Financia5
Derivatives And Other Financial Instruments - Narrative (Details) (Other Income (Expense), Foreign currency forward contracts, USD $) | 12 Months Ended | ||
In Millions, unless otherwise specified | Sep. 30, 2014 | Sep. 30, 2013 | Sep. 30, 2012 |
Other Income (Expense) | Foreign currency forward contracts | ' | ' | ' |
Derivative [Line Items] | ' | ' | ' |
Gain (loss) on foreign currency contracts included in other income (expense) | ($4) | ($10) | ($4) |
Fair_Value_Measures_Assets_and
Fair Value Measures - Assets and Liabilities Measured at Fair Value on a Recurring Basis (Details) (Recurring, USD $) | Sep. 30, 2014 | Sep. 30, 2013 |
In Millions, unless otherwise specified | ||
Investments | Other noncurrent assets | Fair Value | ' | ' |
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items] | ' | ' |
Assets, Fair Value Disclosure | $1 | $2 |
Investments | Other noncurrent assets | Fair Value, Inputs, Level 1 | ' | ' |
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items] | ' | ' |
Assets, Fair Value Disclosure | 1 | 1 |
Investments | Other noncurrent assets | Fair Value, Inputs, Level 2 | ' | ' |
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items] | ' | ' |
Assets, Fair Value Disclosure | 0 | 1 |
Investments | Other noncurrent assets | Fair Value, Inputs, Level 3 | ' | ' |
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items] | ' | ' |
Assets, Fair Value Disclosure | 0 | 0 |
Foreign currency forward contracts | Derivative Financial Instruments, Assets | Other current assets | Fair Value | ' | ' |
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items] | ' | ' |
Assets, Fair Value Disclosure | ' | 1 |
Foreign currency forward contracts | Derivative Financial Instruments, Assets | Other current assets | Fair Value, Inputs, Level 1 | ' | ' |
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items] | ' | ' |
Assets, Fair Value Disclosure | ' | 0 |
Foreign currency forward contracts | Derivative Financial Instruments, Assets | Other current assets | Fair Value, Inputs, Level 2 | ' | ' |
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items] | ' | ' |
Assets, Fair Value Disclosure | ' | 1 |
Foreign currency forward contracts | Derivative Financial Instruments, Assets | Other current assets | Fair Value, Inputs, Level 3 | ' | ' |
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items] | ' | ' |
Assets, Fair Value Disclosure | ' | 0 |
Derivative Financial Instruments, Liabilities | Foreign currency forward contracts | Other current liabilities | Fair Value | ' | ' |
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items] | ' | ' |
Liabilities, Fair Value Disclosure | 2 | ' |
Derivative Financial Instruments, Liabilities | Foreign currency forward contracts | Other current liabilities | Fair Value, Inputs, Level 1 | ' | ' |
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items] | ' | ' |
Liabilities, Fair Value Disclosure | 0 | ' |
Derivative Financial Instruments, Liabilities | Foreign currency forward contracts | Other current liabilities | Fair Value, Inputs, Level 2 | ' | ' |
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items] | ' | ' |
Liabilities, Fair Value Disclosure | 2 | ' |
Derivative Financial Instruments, Liabilities | Foreign currency forward contracts | Other current liabilities | Fair Value, Inputs, Level 3 | ' | ' |
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items] | ' | ' |
Liabilities, Fair Value Disclosure | $0 | ' |
Fair_Value_Measures_Fair_Value
Fair Value Measures - Fair Value of Financial Instruments (Details) (USD $) | Sep. 30, 2014 | Sep. 30, 2013 | Sep. 30, 2014 | Sep. 30, 2013 | Sep. 30, 2014 | Sep. 30, 2013 | Sep. 30, 2014 | Sep. 30, 2013 | Sep. 30, 2014 | Sep. 30, 2013 | Sep. 30, 2014 | Sep. 30, 2013 | Sep. 30, 2014 | Sep. 30, 2013 | Sep. 30, 2014 | Sep. 30, 2013 | Sep. 30, 2014 | Sep. 30, 2013 | Sep. 30, 2014 | Sep. 30, 2013 | Sep. 30, 2014 | Sep. 30, 2013 | Sep. 30, 2014 | Sep. 30, 2013 | Sep. 30, 2014 | Sep. 30, 2013 | Sep. 30, 2014 | Sep. 30, 2013 | Sep. 30, 2014 | Sep. 30, 2013 | Sep. 30, 2014 | Sep. 30, 2013 | Sep. 30, 2014 | Sep. 30, 2013 | Sep. 30, 2013 | Sep. 30, 2014 | Sep. 30, 2013 | Sep. 30, 2014 | Sep. 30, 2013 | Sep. 30, 2014 | Sep. 30, 2013 | Feb. 11, 2011 | Sep. 30, 2014 | Sep. 30, 2013 | Sep. 30, 2014 | Sep. 30, 2013 | Dec. 21, 2012 | Sep. 30, 2014 | Sep. 30, 2013 | Sep. 30, 2014 | Sep. 30, 2013 | Sep. 30, 2014 | Sep. 30, 2013 | Sep. 30, 2014 | Sep. 30, 2013 | Sep. 30, 2014 | Sep. 30, 2013 | Sep. 30, 2014 | Sep. 30, 2013 | Sep. 30, 2014 | Sep. 30, 2013 |
In Millions, unless otherwise specified | Carrying Amount | Carrying Amount | Fair Value | Fair Value | 9.75% senior unsecured cash pay notes due November 1, 2015 | 9.75% senior unsecured cash pay notes due November 1, 2015 | 10.125%/10.875% senior unsecured PIK toggle notes due November 1, 2015 | 10.125%/10.875% senior unsecured PIK toggle notes due November 1, 2015 | Variable rate senior secured multi-currency asset-based revolving credit facility due October 26, 2016 | Variable rate senior secured multi-currency asset-based revolving credit facility due October 26, 2016 | Variable rate senior secured multi-currency revolver due October 26, 2016 | Variable rate senior secured multi-currency revolver due October 26, 2016 | Variable rate senior secured multi-currency revolver due October 26, 2016 | Variable rate senior secured multi-currency revolver due October 26, 2016 | Variable rate senior secured term B-3 loans due October 26, 2017 | Variable rate senior secured term B-3 loans due October 26, 2017 | Variable rate senior secured term B-3 loans due October 26, 2017 | Variable rate senior secured term B-3 loans due October 26, 2017 | Variable rate senior secured term B-4 loans due October 26, 2017 | Variable rate senior secured term B-4 loans due October 26, 2017 | Variable rate senior secured term B-5 loans due March 31, 2018 | Variable rate senior secured term B-5 loans due March 31, 2018 | Variable rate senior secured term B-6 loans due March 31, 2018 | Variable rate senior secured term B-6 loans due March 31, 2018 | 7% senior secured notes due April 1, 2019 | 7% senior secured notes due April 1, 2019 | 9% senior secured notes due April 1, 2019 | 9% senior secured notes due April 1, 2019 | 10.50% senior secured notes due March 1, 2021 | 10.50% senior secured notes due March 1, 2021 | Secured Debt | Secured Debt | Secured Debt | Secured Debt | Secured Debt | Secured Debt | Secured Debt | Secured Debt | Secured Debt | Secured Debt | Secured Debt | Secured Debt | Secured Debt | Secured Debt | Secured Debt | Secured Debt | Secured Debt | Secured Debt | Secured Debt | Secured Debt | Secured Debt | Secured Debt | Secured Debt | Unsecured Debt | Unsecured Debt | Unsecured Debt | Unsecured Debt | Minimum | Minimum | Maximum | Maximum |
Fair Value | Fair Value | Fair Value | Fair Value | Fair Value | Fair Value | Carrying Amount | Carrying Amount | Fair Value | Fair Value | Carrying Amount | Carrying Amount | Fair Value | Fair Value | Fair Value | Fair Value | Fair Value | Fair Value | Fair Value | Fair Value | Fair Value | Fair Value | Fair Value | Fair Value | Fair Value | Fair Value | Variable rate senior secured multi-currency asset-based revolving credit facility due October 26, 2016 | Variable rate senior secured multi-currency asset-based revolving credit facility due October 26, 2016 | Variable rate senior secured term B-4 loans due October 26, 2017 | Variable rate senior secured term B-4 loans due October 26, 2017 | Variable rate senior secured term B-5 loans due March 31, 2018 | Variable rate senior secured term B-5 loans due March 31, 2018 | Variable rate senior secured term B-5 loans due March 31, 2018 | Variable rate senior secured term B-6 loans due March 31, 2018 | Variable rate senior secured term B-6 loans due March 31, 2018 | 7% senior secured notes due April 1, 2019 | 7% senior secured notes due April 1, 2019 | 7% senior secured notes due April 1, 2019 | 7% senior secured notes due April 1, 2019 | 7% senior secured notes due April 1, 2019 | 9% senior secured notes due April 1, 2019 | 9% senior secured notes due April 1, 2019 | 9% senior secured notes due April 1, 2019 | 9% senior secured notes due April 1, 2019 | 9% senior secured notes due April 1, 2019 | 10.50% senior secured notes due March 1, 2021 | 10.50% senior secured notes due March 1, 2021 | 10.50% senior secured notes due March 1, 2021 | 10.50% senior secured notes due March 1, 2021 | 9.75% senior unsecured cash pay notes due November 1, 2015 | 9.75% senior unsecured cash pay notes due November 1, 2015 | 9.75% senior unsecured cash pay notes due November 1, 2015 | 9.75% senior unsecured cash pay notes due November 1, 2015 | Unsecured Debt | Unsecured Debt | Unsecured Debt | Unsecured Debt | |||||
Carrying Amount | Carrying Amount | Carrying Amount | Carrying Amount | Carrying Amount | Carrying Amount | Carrying Amount | Carrying Amount | Carrying Amount | Carrying Amount | Carrying Amount | Carrying Amount | Carrying Amount | Carrying Amount | Carrying Amount | Carrying Amount | 10.125%/10.875% senior unsecured PIK toggle notes due November 1, 2015 | 10.125%/10.875% senior unsecured PIK toggle notes due November 1, 2015 | 10.125%/10.875% senior unsecured PIK toggle notes due November 1, 2015 | 10.125%/10.875% senior unsecured PIK toggle notes due November 1, 2015 | ||||||||||||||||||||||||||||||||||||||||||
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items] | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' |
Debt instrument stated rate | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | 10.50% | ' | ' | ' | ' | 7.00% | 7.00% | 7.00% | ' | ' | 9.00% | 9.00% | 9.00% | ' | ' | 10.50% | 10.50% | ' | ' | 9.75% | 9.75% | ' | ' | 10.13% | 10.13% | 10.88% | 10.88% |
Long-term debt | $6,044 | $6,102 | $5,716 | $5,457 | $0 | $57 | $0 | $91 | $38 | $0 | $90 | $0 | $86 | $0 | $2,102 | $2,127 | $2,002 | $1,898 | $1 | $1 | $0 | $1,078 | $1,116 | $0 | $975 | $941 | $294 | $281 | $1,204 | $1,110 | $40 | $0 | $1 | $1 | ' | $0 | $1,141 | $1,128 | $0 | ' | ' | ' | $1,009 | $1,009 | ' | ' | ' | $290 | $290 | ' | ' | $1,384 | $1,384 | ' | ' | $0 | $58 | ' | ' | ' | ' |
Fair_Value_Measures_Fair_Value1
Fair Value Measures - Fair Value, Other Disclosures (Details) (USD $) | Sep. 30, 2014 | Sep. 30, 2013 | Sep. 30, 2012 | Oct. 03, 2011 | Sep. 30, 2014 | Sep. 30, 2013 | Mar. 31, 2013 | Mar. 30, 2013 | Sep. 30, 2014 | Sep. 30, 2013 | Oct. 03, 2012 | Oct. 03, 2011 | Oct. 03, 2011 | Oct. 03, 2012 |
In Millions, unless otherwise specified | Other Assets | Other Assets | Other Assets | ITPS | ITPS | Unified Communications Solutions Provider | Unified Communications Solutions Provider | Unified Communications Solutions Provider | Unified Communications Solutions Provider | Unified Communications Solutions Provider | Unified Communications Solutions Provider | |||
Fair Value | Fair Value | Advance to Parent due January 24, 2019 | Advance to Parent due October 3, 2015 | |||||||||||
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items] | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' |
Goodwill | $4,047 | $4,048 | $4,055 | ' | ' | ' | $44 | $133 | ' | ' | ' | ' | ' | ' |
Goodwill, Impairment Loss | ' | ' | ' | ' | ' | ' | 89 | ' | ' | ' | ' | ' | ' | ' |
Related parties notes receivable | ' | ' | ' | $8 | $6 | $8 | ' | ' | $9 | $9 | $10 | $8 | ' | ' |
Stated interest rate percentage notes receivable, related parties | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | 1.65% | 0.93% |
Income_Taxes_Reconciliation_of
Income Taxes - Reconciliation of Income Taxes at U.S. Federal Statutory Rate (Details) (USD $) | 3 Months Ended | 12 Months Ended | |||||||||
In Millions, unless otherwise specified | Sep. 30, 2014 | Jun. 30, 2014 | Mar. 31, 2014 | Dec. 31, 2013 | Sep. 30, 2013 | Jun. 30, 2013 | Mar. 31, 2013 | Dec. 31, 2012 | Sep. 30, 2014 | Sep. 30, 2013 | Sep. 30, 2012 |
Income Tax Expense (Benefit), Continuing Operations, Income Tax Reconciliation [Abstract] | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' |
Income tax benefit computed at the U.S. federal statutory rate of 35% | ' | ' | ' | ' | ' | ' | ' | ' | $85 | $119 | $126 |
State and local income taxes, net of federal income tax effect | ' | ' | ' | ' | ' | ' | ' | ' | 10 | 29 | 3 |
Tax differentials on foreign earnings | ' | ' | ' | ' | ' | ' | ' | ' | -26 | -27 | 6 |
Taxes on unremitted foreign earnings and profits | ' | ' | ' | ' | ' | ' | ' | ' | 26 | -22 | -51 |
Adjustment to deferred taxes | ' | ' | ' | ' | ' | ' | ' | ' | 29 | 0 | 9 |
Audit settlements | ' | ' | ' | ' | ' | ' | ' | ' | 2 | -21 | -18 |
Credits and other taxes | ' | ' | ' | ' | ' | ' | ' | ' | -13 | -10 | 0 |
Rate changes | ' | ' | ' | ' | ' | ' | ' | ' | -6 | -5 | 0 |
U.S. tax on foreign source income | ' | ' | ' | ' | ' | ' | ' | ' | -29 | -23 | -20 |
Other differencesbnet | ' | ' | ' | ' | ' | ' | ' | ' | 18 | 0 | 0 |
Valuation allowance | ' | ' | ' | ' | ' | ' | ' | ' | -147 | -5 | -51 |
(Provision for) benefit from income taxes of continuing operations | ($32) | $8 | ($1) | ($26) | $29 | $3 | ($7) | $10 | ($51) | $35 | $4 |
Federal statutory income tax rate (percent) | ' | ' | ' | ' | ' | ' | ' | ' | 35.00% | 35.00% | 35.00% |
Income_Taxes_Income_Taxes_by_L
Income Taxes - Income Taxes by Location (Details) (USD $) | 3 Months Ended | 12 Months Ended | |||||||||
In Millions, unless otherwise specified | Sep. 30, 2014 | Jun. 30, 2014 | Mar. 31, 2014 | Dec. 31, 2013 | Sep. 30, 2013 | Jun. 30, 2013 | Mar. 31, 2013 | Dec. 31, 2012 | Sep. 30, 2014 | Sep. 30, 2013 | Sep. 30, 2012 |
LOSS BEFORE INCOME TAXES: | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' |
U.S. | ' | ' | ' | ' | ' | ' | ' | ' | ($173) | ($296) | ($213) |
Foreign | ' | ' | ' | ' | ' | ' | ' | ' | -69 | -46 | -149 |
LOSS FROM CONTINUING OPERATIONS BEFORE INCOME TAXES | ' | ' | ' | ' | ' | ' | ' | ' | -242 | -342 | -362 |
CURRENT | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' |
Federal | ' | ' | ' | ' | ' | ' | ' | ' | 1 | -1 | 0 |
State and local | ' | ' | ' | ' | ' | ' | ' | ' | 10 | 1 | -2 |
Foreign | ' | ' | ' | ' | ' | ' | ' | ' | -40 | -66 | -43 |
Current income tax provision (benefit) | ' | ' | ' | ' | ' | ' | ' | ' | -29 | -66 | -45 |
DEFERRED | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' |
Federal | ' | ' | ' | ' | ' | ' | ' | ' | -12 | 81 | 50 |
State and local | ' | ' | ' | ' | ' | ' | ' | ' | -1 | 18 | 6 |
Foreign | ' | ' | ' | ' | ' | ' | ' | ' | -9 | 2 | -7 |
Deferred income tax provision (benefit) | ' | ' | ' | ' | ' | ' | ' | ' | -22 | 101 | 49 |
(Provision for) benefit from income taxes of continuing operations | ($32) | $8 | ($1) | ($26) | $29 | $3 | ($7) | $10 | ($51) | $35 | $4 |
Income_Taxes_Schedule_of_Defer
Income Taxes - Schedule of Deferred Taxes (Details) (USD $) | Sep. 30, 2014 | Sep. 30, 2013 |
In Millions, unless otherwise specified | ||
DEFERRED INCOME TAX ASSETS: | ' | ' |
Benefit obligations | $667 | $646 |
Accrued liabilities | 0 | 83 |
Net operating losses / credit carryforwards | 1,215 | 1,146 |
Property, plant and equipment | 34 | 49 |
Other | 0 | 3 |
Valuation allowance | -1,628 | -1,491 |
Gross deferred income tax assets | 288 | 436 |
DEFERRED INCOME TAX LIABILITIES: | ' | ' |
Goodwill and intangible assets | -351 | -438 |
Other | -19 | -19 |
Accrued liabilities | -94 | -130 |
Gross deferred income tax liabilities | -464 | -587 |
Net deferred income tax liabilities | ($176) | ($151) |
Income_Taxes_Unrecognized_Tax_
Income Taxes - Unrecognized Tax Benefits (Details) (USD $) | 12 Months Ended | ||
In Millions, unless otherwise specified | Sep. 30, 2014 | Sep. 30, 2013 | Sep. 30, 2012 |
Reconciliation of Gross Unrecognized Tax Benefits [Roll Forward] | ' | ' | ' |
Gross UTB balance beginning | $264 | $245 | $224 |
Additions based on tax positions relating to the period | 23 | 21 | 27 |
Additions based on tax positions relating to prior periods | -27 | 4 | -1 |
Settlements with taxing authorities | ' | -1 | -4 |
Statute of limitations expirations | -3 | -5 | -1 |
Gross UTB balance ending | $257 | $264 | $245 |
Income_Taxes_Income_Taxes_Narr
Income Taxes - Income Taxes Narrative (Details) (USD $) | 12 Months Ended | |||
In Millions, unless otherwise specified | Sep. 30, 2014 | Sep. 30, 2013 | Sep. 30, 2012 | Sep. 30, 2011 |
Income Tax Examination | ' | ' | ' | ' |
Federal and State Income Tax Expense (Benefit), Continuing Operations | $0 | $127 | $62 | ' |
Valuation allowance | 147 | 5 | 51 | ' |
Gross deferred income tax assets | 288 | 436 | ' | ' |
Gross deferred income tax liabilities | 464 | 587 | ' | ' |
Tax-effected net operating losses | 1,138 | ' | ' | ' |
U.S. Federal, state and local NOL's | 590 | ' | ' | ' |
Foreign NOL's | 548 | ' | ' | ' |
Tax credit carryforward, amount | 78 | ' | ' | ' |
Valuation allowance | 1,628 | 1,491 | ' | ' |
Change in valuation allowance, deferred tax asset | -137 | 40 | 79 | ' |
Entity Not Subject to Income Taxes, Difference in Bases, Amount | 389 | ' | ' | ' |
Deferred Tax Liabilities, Undistributed Foreign Earnings | 61 | 33 | ' | ' |
Undistributed Earnings of Foreign Subsidiaries | 114 | ' | ' | ' |
Deferred tax liability not recognized, amount of unrecognized deferred tax liability, undistributed earnings of foreign subsidiaries | 106 | ' | ' | ' |
Decrease in Income Tax Expense (Benefit) | 6 | ' | 9 | ' |
Income Tax Expense (Benefit), Adjusted Projection | 57 | ' | 5 | ' |
Interest expense (benefit) | 2 | 1 | 2 | ' |
Unrecognized tax benefits | 257 | 264 | 245 | 224 |
Unrecognized Tax Benefits that Would Impact Effective Tax Rate | 101 | ' | ' | ' |
Other non-current liabilities | ' | ' | ' | ' |
Income Tax Examination | ' | ' | ' | ' |
Unrecognized tax benefits, penalties and interest accrual | 22 | ' | ' | ' |
Years 5 - 15 | ' | ' | ' | ' |
Income Tax Examination | ' | ' | ' | ' |
Tax credit carryforward, amount | 54 | ' | ' | ' |
Minimum | Years 5 - 15 | ' | ' | ' | ' |
Income Tax Examination | ' | ' | ' | ' |
Other tax carryforward, expiration terms | '5 years | ' | ' | ' |
Maximum | Years 5 - 15 | ' | ' | ' | ' |
Income Tax Examination | ' | ' | ' | ' |
Other tax carryforward, expiration terms | '15 years | ' | ' | ' |
Domestic Tax Authority | ' | ' | ' | ' |
Income Tax Examination | ' | ' | ' | ' |
Valuation allowance | 1,057 | ' | ' | ' |
Domestic Tax Authority | In excess of | ' | ' | ' | ' |
Income Tax Examination | ' | ' | ' | ' |
Operating loss carryforwards, expiration terms | '8 years | ' | ' | ' |
Germany | ' | ' | ' | ' |
Income Tax Examination | ' | ' | ' | ' |
Foreign NOL's | 215 | ' | ' | ' |
Valuation allowance | 296 | ' | ' | ' |
Luxembourg | ' | ' | ' | ' |
Income Tax Examination | ' | ' | ' | ' |
Foreign NOL's | 287 | ' | ' | ' |
Valuation allowance | 224 | ' | ' | ' |
All other international [Member] | ' | ' | ' | ' |
Income Tax Examination | ' | ' | ' | ' |
Valuation allowance | 51 | ' | ' | ' |
Immaterial Correction Reclassification | ' | ' | ' | ' |
Income Tax Examination | ' | ' | ' | ' |
Gross deferred income tax assets | 38 | ' | ' | ' |
Gross deferred income tax liabilities | 43 | ' | ' | ' |
Defined Benefit Plan, Benefit Obligation | 21 | ' | ' | ' |
Valuation allowance | ($102) | ' | ' | ' |
Benefit_Obligations_Benefit_Ob
Benefit Obligations - Benefit Obligations Narrative (Details) (USD $) | 12 Months Ended | 12 Months Ended | 0 Months Ended | 12 Months Ended | 12 Months Ended | 12 Months Ended | 48 Months Ended | 12 Months Ended | 12 Months Ended | 0 Months Ended | |||||||||||||||||||||||||||||||||||||||||
In Millions, unless otherwise specified | Sep. 30, 2014 | Sep. 30, 2013 | Sep. 30, 2012 | Sep. 30, 2014 | Sep. 30, 2013 | Sep. 30, 2012 | Sep. 30, 2014 | Sep. 30, 2013 | Sep. 30, 2014 | Sep. 30, 2013 | Sep. 30, 2014 | Sep. 30, 2013 | Sep. 30, 2012 | Jan. 01, 2013 | Sep. 30, 2014 | Sep. 30, 2013 | Jul. 31, 2014 | Sep. 30, 2012 | Sep. 30, 2014 | Sep. 30, 2014 | Sep. 30, 2014 | Sep. 30, 2014 | Sep. 30, 2014 | Sep. 30, 2014 | Sep. 30, 2014 | Sep. 30, 2013 | Sep. 30, 2012 | Sep. 30, 2014 | Sep. 30, 2014 | Sep. 30, 2013 | Sep. 30, 2012 | Sep. 30, 2014 | Sep. 30, 2013 | Sep. 30, 2012 | Sep. 30, 2013 | Jun. 05, 2012 | Sep. 30, 2013 | Sep. 30, 2012 | Sep. 30, 2012 | Sep. 30, 2012 | Sep. 30, 2012 | Sep. 30, 2013 | Sep. 30, 2014 | Sep. 30, 2013 | Sep. 30, 2013 | Jan. 31, 2014 | Jan. 31, 2014 | ||||
Pension Benefits - U.S. | Pension Benefits - U.S. | Pension Benefits - U.S. | Pension Benefits - U.S. | Pension Benefits - U.S. | Pension Benefits - U.S. | Pension Benefits - U.S. | Other Postretirement Benefit Plans, Defined Benefit | Other Postretirement Benefit Plans, Defined Benefit | Other Postretirement Benefit Plans, Defined Benefit | Postretirement Benefits - U.S. | Postretirement Benefits - U.S. | Postretirement Benefits - U.S. | Postretirement Benefits - U.S. | Postretirement Benefits - U.S. | Postretirement Benefits - U.S. | Postretirement Benefits - U.S. | Postretirement Benefits - U.S. | Postretirement Benefits - U.S. | Postretirement Benefits - U.S. | Postretirement Benefits - U.S. | Pension Benefits - Non-U.S. | Pension Benefits - Non-U.S. | Pension Benefits - Non-U.S. | Pension Benefits - Non-U.S. | Not Pre-Funded | Not Pre-Funded | Not Pre-Funded | Pre-Funded | Pre-Funded | Pre-Funded | Pre-Funded | RADVISION Ltd | NES acquisition | NES acquisition | 2012 Acquisitions | 2012 Acquisitions | 2012 Acquisitions | Process of Liquidation, No Estimate | Netherlands | Other Restructuring | Other Restructuring | International Brotherhood of Electrical Workers | Communications Workers of America | ||||||||
U.S. equity | U.S. equity | Non-U.S. equity | Non-U.S. equity | Fixed Income Securities | U.S. equity | Non-U.S. equity | US Government Agencies Debt Securities | U.S. equity securities | Non-U.S. equity securities | Bonds | Pension Benefits - U.S. | Pension Benefits - U.S. | Pension Benefits - U.S. | Pension Benefits - U.S. | Pension Benefits - U.S. | Pension Benefits - U.S. | Pension Benefits - U.S. | Multiemployer Plans, Pension | Multiemployer Plans, Pension | Pension Benefits - U.S. | Postretirement Benefits - U.S. | Pension Benefits - Non-U.S. | Pension Benefits - U.S. | Pension Benefits - Non-U.S. | Pension Benefits - U.S. | Postretirement Benefits - U.S. | |||||||||||||||||||||||||
Defined Benefit Plan Disclosure [Line Items] | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ||||
Minimum age for dental coverage termination | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | '65 years | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ||||
Reduction to accumulated benefit obligation | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | $3 | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ||||
Defined Benefit Plan, Contract Extension Period | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | '2 years | '2 years | ||||
Prescription Drug Benefit, Reduction in Accumulated Postretirement Benefit Obligation for Subsidy | ' | ' | ' | 0 | 0 | ' | ' | ' | ' | ' | ' | ' | ' | ' | 3 | 0 | ' | ' | ' | ' | ' | ' | ' | ' | 0 | 0 | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ||||
Contributions by employer | ' | ' | ' | 160 | 108 | 101 | ' | ' | ' | ' | 45 | 52 | 58 | ' | 45 | 52 | ' | ' | ' | ' | ' | ' | ' | ' | 27 | 25 | 22 | ' | 7 | 6 | 6 | 153 | 102 | 95 | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ||||
Defined Benefit Plan, Estimated Future Employer Contributions in Next Fiscal Year | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | 29 | ' | ' | ' | 7 | ' | ' | ' | ' | ' | 5 | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ||||
Defined Benefit Plan, Estimated Future Employer Contributions in Current Fiscal Year | ' | ' | ' | 92 | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ||||
Defined Benefit Plan, Expected Future Benefit Payments, Next 12 months | ' | ' | ' | 219 | ' | ' | ' | ' | ' | ' | 45 | ' | ' | ' | 40 | ' | ' | ' | ' | ' | ' | ' | ' | ' | 27 | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ||||
Defined Benefit Plan, Assumptions Used Calculating Benefit Obligation, Increase (Decrease) of Basis Points | ' | ' | ' | -0.54% | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | 0.45% | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ||||
Defined Benefit Plan, Benefit Obligation, Period Increase (Decrease) | ' | ' | ' | 181 | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | 20 | ' | ' | ' | ' | ' | ' | ' | ' | ' | 86 | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ||||
Defined Benefit Plan, Assumptions Used Calculating Net Periodic Benefit Cost, Discount Rate in Next Fiscal Year | ' | ' | ' | 4.21% | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | 4.17% | ' | ' | ' | ' | ' | ' | ' | ' | ' | 2.63% | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ||||
Curtailments, settlements and other | ' | ' | ' | 0 | 2 | ' | ' | ' | ' | ' | ' | ' | ' | ' | 0 | 0 | ' | ' | ' | ' | ' | ' | ' | ' | 0 | 0 | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | 1 | 2 | 3 | ' | ' | 2 | 11 | ' | ' | ||||
Defined Benefit Plan, Benefit Obligation, Period Increase (Decrease) in Next Fiscal Year | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | 1 | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ||||
Defined Benefit Plan, Assumptions Used Calculating Net Periodic Benefit Cost, Expected Long-term Return on Assets Next Fiscal Year | ' | ' | ' | 8.00% | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | 5.90% | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ||||
Defined Benefit Plan, Assumptions Used Calculating Net Periodic Benefit Cost, Expected Basis Point Reduction Next Fiscal Year | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | 10000.00% | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ||||
Defined Benefit Plan, Effect of Change in Assumption Used Calculating Net Periodic Benefit Cost, Discount Rate Decrease | ' | ' | ' | 6 | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | 1 | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ||||
Fair Value Hedge Assets, Process of Liquidation | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | 11 | ' | ' | ' | ' | ' | ||||
Plan Asset Allocations | ' | ' | ' | 100.00% | 100.00% | ' | ' | ' | ' | ' | ' | ' | ' | ' | 100.00% | 100.00% | ' | ' | 70.00% | 21.00% | 9.00% | 60.00% | 22.00% | 18.00% | 100.00% | 100.00% | ' | 100.00% | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | 75.00% | ' | ' | ' | ' | ||||
Multiemployer Plan, Period Contributions | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | 1 | 1 | ' | ' | ' | ' | ' | ' | ' | ' | ' | ||||
Defined Benefit Plan, Savings Plan Benefit Cost | 7 | 10 | 18 | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ||||
Defined Benefit Plan, Assumptions Used Calculating Benefit Obligation, Decrease of Basis Points | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | 0.98% | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ||||
Discount rate | ' | ' | ' | 4.21% | 4.75% | ' | ' | ' | ' | ' | ' | ' | ' | ' | 4.17% | 4.62% | ' | ' | ' | ' | ' | ' | ' | ' | 2.63% | 3.61% | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ||||
Defined Benefit Plan, Assumptions Used Calculating Net Periodic Benefit Cost, Expected Long-term Return on Assets, Change from Prior Period | ' | ' | ' | 0.25% | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | 0.25% | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ||||
Defined Benefit Plan, benefit obligation | ' | ' | ' | 3,333 | 3,174 | 3,542 | ' | ' | ' | ' | ' | ' | ' | ' | 486 | 500 | ' | 564 | ' | ' | ' | ' | ' | ' | 616 | 596 | 571 | ' | ' | ' | ' | ' | ' | ' | ' | 3 | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ||||
Defined Benefit Plan, fair value of plan assets | ' | ' | ' | $2,321 | $2,176 | $2,271 | $215 | [1] | $187 | [1] | $74 | [2] | $74 | [2] | ' | ' | ' | ' | $173 | $164 | ' | $153 | ' | ' | ' | ' | ' | ' | $60 | $51 | $47 | ' | ' | ' | ' | ' | ' | ' | ' | $3 | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' |
[1] | Includes open-end funds and unit investment trusts that invest in various asset classes including: U.S. corporate debt, emerging market debt, U.S. equity and non-U.S equity. The funds account for their portfolio of assets at fair value and calculate the NAV of the fund on either a daily or monthly basis, and shares can be redeemed at the NAV. Therefore, the undiscounted NAV as reported by the funds is used as the fair value measurement. | ||||||||||||||||||||||||||||||||||||||||||||||||||
[2] | Includes U.S. and non-U.S. corporate stocks, which are generally valued using the composite close price from an active exchange. The composite close price is the last trade of the day and can come from any exchange on which the security trades. Generally, the last trade of the day comes from the primary exchange; therefore, the composite close and the primary close price are generally the same. |
Benefit_Obligations_Change_in_
Benefit Obligations - Change in Benefit Obligation and Fair Value (Details) (USD $) | 12 Months Ended | ||
In Millions, unless otherwise specified | Sep. 30, 2014 | Sep. 30, 2013 | Sep. 30, 2012 |
Pension Benefits - U.S. | ' | ' | ' |
Defined Benefit Plan, Change in Benefit Obligation [Roll Forward] | ' | ' | ' |
Benefit obligation as of beginning of year | $3,174 | $3,542 | ' |
Service cost | 5 | 6 | 6 |
Interest cost | 145 | 137 | 149 |
Employee contributions | 0 | 0 | ' |
Amendments | 0 | 0 | ' |
Actuarial loss (gain) | 249 | -284 | ' |
Benefits paid | -240 | -229 | ' |
Exchange rate movements | 0 | 0 | ' |
Curtailments, settlements and other | 0 | 2 | ' |
Benefit obligation as of end of year | 3,333 | 3,174 | 3,542 |
Defined Benefit Plan, Change in Fair Value of Plan Assets [Roll Forward] | ' | ' | ' |
Fair value of plan assets as of beginning of year | 2,176 | 2,271 | ' |
Actual return on plan assets | 226 | 26 | ' |
Employer contributions | 160 | 108 | 101 |
Employee contributions | 0 | 0 | ' |
Benefits paid | -240 | -229 | ' |
Exchange rate movements | 0 | 0 | ' |
Curtailments, settlements and other | -1 | 0 | ' |
Fair value of plan assets as of end of period | 2,321 | 2,176 | 2,271 |
Noncurrent assets | 0 | 0 | ' |
Accrued benefit liability, current | -7 | -7 | ' |
Accrued benefit liability, noncurrent | -1,005 | -991 | ' |
Net amount recognized | -1,012 | -998 | ' |
Net prior service cost (credit) | 4 | 5 | ' |
Net actuarial loss (gain) | 1,054 | 943 | ' |
Net amount recognized | 1,058 | 948 | ' |
Pension Benefits - Non-U.S. | ' | ' | ' |
Defined Benefit Plan, Change in Benefit Obligation [Roll Forward] | ' | ' | ' |
Benefit obligation as of beginning of year | 596 | 571 | ' |
Service cost | 7 | 7 | 7 |
Interest cost | 21 | 21 | 22 |
Employee contributions | 0 | 0 | ' |
Amendments | 0 | 0 | ' |
Actuarial loss (gain) | 57 | -5 | ' |
Benefits paid | -26 | -23 | ' |
Exchange rate movements | -39 | 25 | ' |
Curtailments, settlements and other | 0 | 0 | ' |
Benefit obligation as of end of year | 616 | 596 | 571 |
Defined Benefit Plan, Change in Fair Value of Plan Assets [Roll Forward] | ' | ' | ' |
Fair value of plan assets as of beginning of year | 51 | 47 | ' |
Actual return on plan assets | 12 | -1 | ' |
Employer contributions | 27 | 25 | 22 |
Employee contributions | 0 | 0 | ' |
Benefits paid | -26 | -23 | ' |
Exchange rate movements | -4 | 2 | ' |
Curtailments, settlements and other | 0 | 1 | ' |
Fair value of plan assets as of end of period | 60 | 51 | 47 |
Noncurrent assets | 1 | 1 | ' |
Accrued benefit liability, current | -27 | -27 | ' |
Accrued benefit liability, noncurrent | -530 | -519 | ' |
Net amount recognized | -556 | -545 | ' |
Net prior service cost (credit) | 0 | 0 | ' |
Net actuarial loss (gain) | 142 | 97 | ' |
Net amount recognized | 142 | 97 | ' |
Postretirement Benefits - U.S. | ' | ' | ' |
Defined Benefit Plan, Change in Benefit Obligation [Roll Forward] | ' | ' | ' |
Benefit obligation as of beginning of year | 500 | 564 | ' |
Service cost | 2 | 3 | 3 |
Interest cost | 22 | 20 | 30 |
Employee contributions | 13 | 13 | ' |
Amendments | -3 | 0 | ' |
Actuarial loss (gain) | 14 | -31 | ' |
Benefits paid | -62 | -69 | ' |
Exchange rate movements | 0 | 0 | ' |
Curtailments, settlements and other | 0 | 0 | ' |
Benefit obligation as of end of year | 486 | 500 | 564 |
Defined Benefit Plan, Change in Fair Value of Plan Assets [Roll Forward] | ' | ' | ' |
Fair value of plan assets as of beginning of year | 164 | 153 | ' |
Actual return on plan assets | 13 | 15 | ' |
Employer contributions | 45 | 52 | ' |
Employee contributions | 13 | 13 | ' |
Benefits paid | -62 | -69 | ' |
Exchange rate movements | 0 | 0 | ' |
Curtailments, settlements and other | 0 | 0 | ' |
Fair value of plan assets as of end of period | 173 | 164 | 153 |
Noncurrent assets | 0 | 0 | ' |
Accrued benefit liability, current | -40 | -46 | ' |
Accrued benefit liability, noncurrent | -273 | -290 | ' |
Net amount recognized | -313 | -336 | ' |
Net prior service cost (credit) | -52 | -62 | ' |
Net actuarial loss (gain) | 81 | 73 | ' |
Net amount recognized | $29 | $11 | ' |
Benefit_Obligation_Excess_of_P
Benefit Obligation - Excess of Plan Assets (Details) (USD $) | Sep. 30, 2014 | Sep. 30, 2013 |
In Millions, unless otherwise specified | ||
Pension Benefits - U.S. | ' | ' |
Defined Benefit Plan Disclosure [Line Items] | ' | ' |
Accumulated Benefit Obligation for all plans | $3,333 | $3,174 |
Projected Benefit Obligation | 3,333 | 3,174 |
Accumulated Benefit Obligation | 3,333 | 3,174 |
Fair Value of Plan Assets | 2,321 | 2,176 |
Pension Benefits - Non-U.S. | ' | ' |
Defined Benefit Plan Disclosure [Line Items] | ' | ' |
Accumulated Benefit Obligation for all plans | 599 | 577 |
Projected Benefit Obligation | 612 | 592 |
Accumulated Benefit Obligation | 595 | 573 |
Fair Value of Plan Assets | $54 | $46 |
Benefit_Obligations_Future_Pay
Benefit Obligations - Future Payments (Details) (USD $) | Sep. 30, 2014 |
In Millions, unless otherwise specified | |
Pension Benefits - U.S. | ' |
Defined Benefit Plan Disclosure [Line Items] | ' |
2015 | $219 |
2016 | 218 |
2017 | 217 |
2018 | 216 |
2019 | 216 |
2020--2024 | 1,077 |
Total | 2,163 |
Pension Benefits - Non-U.S. | ' |
Defined Benefit Plan Disclosure [Line Items] | ' |
2015 | 27 |
2016 | 26 |
2017 | 26 |
2018 | 26 |
2019 | 28 |
2020--2024 | 138 |
Total | 271 |
Other Postretirement Benefit Plans, Defined Benefit | ' |
Defined Benefit Plan Disclosure [Line Items] | ' |
2015 | 45 |
2016 | 41 |
2017 | 37 |
2018 | 35 |
2019 | 32 |
2020--2024 | 142 |
Total | 332 |
Federal Prescription Drug Subsidy Receipts | ' |
Defined Benefit Plan Disclosure [Line Items] | ' |
2015 | 2 |
2016 | 3 |
2017 | 3 |
2018 | 3 |
2019 | 4 |
2020--2024 | 20 |
Total | $35 |
Benefit_Obligations_Details
Benefit Obligations (Details) (USD $) | 12 Months Ended | ||
In Millions, unless otherwise specified | Sep. 30, 2014 | Sep. 30, 2013 | Sep. 30, 2012 |
Components of Net Periodic Benefit Cost | ' | ' | ' |
Curtailment, settlement gain | $0 | ($9) | $5 |
United States Postretirement Benefit Plans of US Entity, Defined Benefit | ' | ' | ' |
Components of Net Periodic Benefit Cost | ' | ' | ' |
Service cost | 2 | 3 | 3 |
Interest cost | 22 | 20 | 30 |
Expected return on plan assets | -11 | -10 | -11 |
Amortization of unrecognized prior service cost | -13 | -14 | 1 |
Amortization of previously unrecognized net actuarial loss | 4 | 7 | 8 |
Curtailment, settlement gain | 0 | -11 | 0 |
Net periodic benefit cost (credit) | 4 | -5 | 31 |
Pension Benefits - U.S. | ' | ' | ' |
Components of Net Periodic Benefit Cost | ' | ' | ' |
Service cost | 5 | 6 | 6 |
Interest cost | 145 | 137 | 149 |
Expected return on plan assets | -168 | -162 | -171 |
Amortization of unrecognized prior service cost | 1 | 1 | 1 |
Amortization of previously unrecognized net actuarial loss | 82 | 120 | 101 |
Curtailment, settlement gain | 0 | 2 | 2 |
Net periodic benefit cost (credit) | 65 | 104 | 88 |
Pension Benefits - Non-U.S. | ' | ' | ' |
Components of Net Periodic Benefit Cost | ' | ' | ' |
Service cost | 7 | 7 | 7 |
Interest cost | 21 | 21 | 22 |
Expected return on plan assets | -2 | -2 | -2 |
Amortization of unrecognized prior service cost | 0 | 0 | 0 |
Amortization of previously unrecognized net actuarial loss | 4 | 5 | 0 |
Curtailment, settlement gain | 0 | 0 | 3 |
Net periodic benefit cost (credit) | $30 | $31 | $30 |
Benefit_Obligations_Other_Comp
Benefit Obligations - Other Comprehensive Income (Details) (USD $) | 12 Months Ended | ||
In Millions, unless otherwise specified | Sep. 30, 2014 | Sep. 30, 2013 | Sep. 30, 2012 |
Defined Benefit Plan Disclosure [Line Items] | ' | ' | ' |
Total recognized in other comprehensive loss | $201 | ($160) | ($2) |
Pension Benefits - U.S. | ' | ' | ' |
Defined Benefit Plan Disclosure [Line Items] | ' | ' | ' |
Net loss (gain) | 193 | -148 | ' |
Prior service cost (credit) | 0 | 0 | ' |
Amortization of prior service cost (credit) | -1 | -1 | ' |
Amortization of net loss (gain) | -82 | -120 | ' |
Prior service cost (credit) and net loss (gain) recognition due to curtailment | 0 | 0 | ' |
Total recognized in other comprehensive loss | 110 | -269 | ' |
Total recognized in net periodic benefit cost and other comprehensive loss | 175 | -165 | ' |
Pension Benefits - Non-U.S. | ' | ' | ' |
Defined Benefit Plan Disclosure [Line Items] | ' | ' | ' |
Net loss (gain) | 49 | -2 | ' |
Prior service cost (credit) | 0 | 0 | ' |
Amortization of prior service cost (credit) | 0 | 0 | ' |
Amortization of net loss (gain) | -4 | -5 | ' |
Prior service cost (credit) and net loss (gain) recognition due to curtailment | 0 | 0 | ' |
Total recognized in other comprehensive loss | 45 | -7 | ' |
Total recognized in net periodic benefit cost and other comprehensive loss | 75 | 24 | ' |
Postretirement Benefits - U.S. | ' | ' | ' |
Defined Benefit Plan Disclosure [Line Items] | ' | ' | ' |
Net loss (gain) | 12 | -36 | ' |
Prior service cost (credit) | -3 | 0 | ' |
Amortization of prior service cost (credit) | 13 | 14 | ' |
Amortization of net loss (gain) | -4 | -7 | ' |
Prior service cost (credit) and net loss (gain) recognition due to curtailment | 0 | 11 | ' |
Total recognized in other comprehensive loss | 18 | -18 | ' |
Total recognized in net periodic benefit cost and other comprehensive loss | $22 | ($23) | ' |
Benefit_Obligations_Amortized_
Benefit Obligations - Amortized in Next Fiscal Year (Details) (USD $) | 12 Months Ended |
In Millions, unless otherwise specified | Sep. 30, 2014 |
Pension Benefits - U.S. | ' |
Defined Benefit Plan Disclosure [Line Items] | ' |
Amortization of prior service cost | $1 |
Recognized net actuarial loss | 97 |
Amortization of prior service cost | 98 |
Pension Benefits - Non-U.S. | ' |
Defined Benefit Plan Disclosure [Line Items] | ' |
Amortization of prior service cost | 0 |
Recognized net actuarial loss | 8 |
Amortization of prior service cost | 8 |
Postretirement Benefits - U.S. | ' |
Defined Benefit Plan Disclosure [Line Items] | ' |
Amortization of prior service cost | -13 |
Recognized net actuarial loss | 5 |
Amortization of prior service cost | ($8) |
Benefit_Obligations_Weighted_A
Benefit Obligations - Weighted Average Assumptions Used (Details) | 12 Months Ended | ||
Sep. 30, 2014 | Sep. 30, 2013 | Sep. 30, 2012 | |
Pension Benefits - U.S. | ' | ' | ' |
Defined Benefit Plan Disclosure [Line Items] | ' | ' | ' |
Discount rate | 4.21% | 4.75% | ' |
Rate of compensation increase | 4.00% | 4.00% | ' |
Discount rate | 4.75% | 3.94% | 4.65% |
Expected return on plan assets | 8.00% | 8.00% | 8.50% |
Rate of compensation increase | 4.00% | 4.00% | 4.00% |
Pension Benefits - Non-U.S. | ' | ' | ' |
Defined Benefit Plan Disclosure [Line Items] | ' | ' | ' |
Discount rate | 2.63% | 3.61% | ' |
Rate of compensation increase | 2.96% | 3.44% | ' |
Discount rate | 3.61% | 3.61% | 4.99% |
Expected return on plan assets | 4.19% | 4.25% | 5.11% |
Rate of compensation increase | 3.44% | 3.37% | 3.37% |
Postretirement Benefits - U.S. | ' | ' | ' |
Defined Benefit Plan Disclosure [Line Items] | ' | ' | ' |
Discount rate | 4.17% | 4.62% | ' |
Rate of compensation increase | 4.00% | 4.00% | ' |
Discount rate | 4.62% | 3.81% | 4.58% |
Expected return on plan assets | 6.90% | 7.00% | 7.50% |
Rate of compensation increase | 4.00% | 4.00% | 4.00% |
Benefit_Obligations_Health_Car
Benefit Obligations - Health Care Cost Trends (Details) | 12 Months Ended | |
Sep. 30, 2014 | Sep. 30, 2013 | |
Compensation and Retirement Disclosure [Abstract] | ' | ' |
Health care cost trend rate assumed for next year | 7.20% | 7.70% |
Rate to which the cost trend rate is assumed to decline (ultimate trend rate) | 5.00% | 5.00% |
Year that the rate reaches the ultimate trend rate | '2025 | '2022 |
Benefit_Obligations_Pension_Pl
Benefit Obligations - Pension Plan Allocation (Details) | 12 Months Ended | |||
Sep. 30, 2014 | Sep. 30, 2013 | |||
Pension Benefits - U.S. | ' | ' | ||
Defined Benefit Plan Disclosure [Line Items] | ' | ' | ||
Plan Asset Allocations | 100.00% | 100.00% | ||
Long-term Target | 100.00% | ' | ||
Pension Benefits - U.S. | Equity securities | ' | ' | ||
Defined Benefit Plan Disclosure [Line Items] | ' | ' | ||
Plan Asset Allocations | 28.00% | 27.00% | ||
Long-term Target | 26.00% | ' | ||
Pension Benefits - U.S. | Debt securities | ' | ' | ||
Defined Benefit Plan Disclosure [Line Items] | ' | ' | ||
Plan Asset Allocations | 49.00% | 48.00% | ||
Long-term Target | 45.00% | ' | ||
Pension Benefits - U.S. | Hedge Funds | ' | ' | ||
Defined Benefit Plan Disclosure [Line Items] | ' | ' | ||
Plan Asset Allocations | 8.00% | 8.00% | ||
Long-term Target | 10.00% | ' | ||
Pension Benefits - U.S. | Private equity | ' | ' | ||
Defined Benefit Plan Disclosure [Line Items] | ' | ' | ||
Plan Asset Allocations | 4.00% | 5.00% | ||
Long-term Target | 3.00% | ' | ||
Pension Benefits - U.S. | Real estate | ' | ' | ||
Defined Benefit Plan Disclosure [Line Items] | ' | ' | ||
Plan Asset Allocations | 4.00% | 4.00% | ||
Long-term Target | 4.00% | ' | ||
Pension Benefits - U.S. | Commodities | ' | ' | ||
Defined Benefit Plan Disclosure [Line Items] | ' | ' | ||
Plan Asset Allocations | 2.00% | 3.00% | ||
Long-term Target | 3.00% | ' | ||
Pension Benefits - U.S. | Other | ' | ' | ||
Defined Benefit Plan Disclosure [Line Items] | ' | ' | ||
Plan Asset Allocations | 5.00% | [1] | 5.00% | [1] |
Long-term Target | 9.00% | [1] | ' | |
Pension Benefits - Non-U.S. | ' | ' | ||
Defined Benefit Plan Disclosure [Line Items] | ' | ' | ||
Plan Asset Allocations | 100.00% | 100.00% | ||
Pension Benefits - Non-U.S. | Equity securities | ' | ' | ||
Defined Benefit Plan Disclosure [Line Items] | ' | ' | ||
Plan Asset Allocations | 6.00% | 6.00% | ||
Pension Benefits - Non-U.S. | Debt securities | ' | ' | ||
Defined Benefit Plan Disclosure [Line Items] | ' | ' | ||
Plan Asset Allocations | 78.00% | 75.00% | ||
Pension Benefits - Non-U.S. | Hedge Funds | ' | ' | ||
Defined Benefit Plan Disclosure [Line Items] | ' | ' | ||
Plan Asset Allocations | 0.00% | 0.00% | ||
Pension Benefits - Non-U.S. | Private equity | ' | ' | ||
Defined Benefit Plan Disclosure [Line Items] | ' | ' | ||
Plan Asset Allocations | 0.00% | 0.00% | ||
Pension Benefits - Non-U.S. | Real estate | ' | ' | ||
Defined Benefit Plan Disclosure [Line Items] | ' | ' | ||
Plan Asset Allocations | 0.00% | 0.00% | ||
Pension Benefits - Non-U.S. | Commodities | ' | ' | ||
Defined Benefit Plan Disclosure [Line Items] | ' | ' | ||
Plan Asset Allocations | 0.00% | 0.00% | ||
Pension Benefits - Non-U.S. | Other | ' | ' | ||
Defined Benefit Plan Disclosure [Line Items] | ' | ' | ||
Plan Asset Allocations | 16.00% | [1] | 19.00% | [1] |
Postretirement Benefits - U.S. | ' | ' | ||
Defined Benefit Plan Disclosure [Line Items] | ' | ' | ||
Plan Asset Allocations | 100.00% | 100.00% | ||
Long-term Target | 100.00% | ' | ||
Postretirement Benefits - U.S. | Equity securities | ' | ' | ||
Defined Benefit Plan Disclosure [Line Items] | ' | ' | ||
Plan Asset Allocations | 39.00% | 49.00% | ||
Long-term Target | 45.00% | ' | ||
Postretirement Benefits - U.S. | Debt securities | ' | ' | ||
Defined Benefit Plan Disclosure [Line Items] | ' | ' | ||
Plan Asset Allocations | 61.00% | 51.00% | ||
Long-term Target | 55.00% | ' | ||
Postretirement Benefits - U.S. | Hedge Funds | ' | ' | ||
Defined Benefit Plan Disclosure [Line Items] | ' | ' | ||
Plan Asset Allocations | 0.00% | 0.00% | ||
Long-term Target | 0.00% | ' | ||
Postretirement Benefits - U.S. | Private equity | ' | ' | ||
Defined Benefit Plan Disclosure [Line Items] | ' | ' | ||
Plan Asset Allocations | 0.00% | 0.00% | ||
Long-term Target | 0.00% | ' | ||
Postretirement Benefits - U.S. | Real estate | ' | ' | ||
Defined Benefit Plan Disclosure [Line Items] | ' | ' | ||
Plan Asset Allocations | 0.00% | 0.00% | ||
Long-term Target | 0.00% | ' | ||
Postretirement Benefits - U.S. | Commodities | ' | ' | ||
Defined Benefit Plan Disclosure [Line Items] | ' | ' | ||
Plan Asset Allocations | 0.00% | 0.00% | ||
Long-term Target | 0.00% | ' | ||
Postretirement Benefits - U.S. | Other | ' | ' | ||
Defined Benefit Plan Disclosure [Line Items] | ' | ' | ||
Plan Asset Allocations | 0.00% | [1] | 0.00% | [1] |
Long-term Target | 0.00% | [1] | ' | |
[1] | The other category for U.S. pension plan assets includes cash/cash equivalents and derivative financial instruments, and payables/receivables for pending transactions. The other category for non-U.S. pension assets includes insurance contracts with a guaranteed interest credit. |
Benefit_Obligations_Fair_Value
Benefit Obligations - Fair Value of the U.S. Pension Plans Assets by Asset Class (Details) (Pension Benefits - U.S., USD $) | Sep. 30, 2014 | Sep. 30, 2013 | Sep. 30, 2012 | ||
In Millions, unless otherwise specified | |||||
Defined Benefit Plan Disclosure [Line Items] | ' | ' | ' | ||
Fair value of plan assets | $2,321 | $2,176 | $2,271 | ||
Fair Value, Inputs, Level 1 | ' | ' | ' | ||
Defined Benefit Plan Disclosure [Line Items] | ' | ' | ' | ||
Fair value of plan assets | 234 | 216 | ' | ||
Fair Value, Inputs, Level 2 | ' | ' | ' | ||
Defined Benefit Plan Disclosure [Line Items] | ' | ' | ' | ||
Fair value of plan assets | 1,919 | 1,779 | ' | ||
Fair Value, Inputs, Level 3 | ' | ' | ' | ||
Defined Benefit Plan Disclosure [Line Items] | ' | ' | ' | ||
Fair value of plan assets | 168 | 181 | ' | ||
Cash and cash equivalents | ' | ' | ' | ||
Defined Benefit Plan Disclosure [Line Items] | ' | ' | ' | ||
Fair value of plan assets | 6 | [1] | ' | ' | |
Cash and cash equivalents | Fair Value, Inputs, Level 1 | ' | ' | ' | ||
Defined Benefit Plan Disclosure [Line Items] | ' | ' | ' | ||
Fair value of plan assets | 1 | [1] | ' | ' | |
Cash and cash equivalents | Fair Value, Inputs, Level 2 | ' | ' | ' | ||
Defined Benefit Plan Disclosure [Line Items] | ' | ' | ' | ||
Fair value of plan assets | 5 | [1] | ' | ' | |
Cash and cash equivalents | Fair Value, Inputs, Level 3 | ' | ' | ' | ||
Defined Benefit Plan Disclosure [Line Items] | ' | ' | ' | ||
Fair value of plan assets | 0 | [1] | ' | ' | |
US Government debt securities | ' | ' | ' | ||
Defined Benefit Plan Disclosure [Line Items] | ' | ' | ' | ||
Fair value of plan assets | 247 | [2] | 248 | [2] | ' |
US Government debt securities | Fair Value, Inputs, Level 1 | ' | ' | ' | ||
Defined Benefit Plan Disclosure [Line Items] | ' | ' | ' | ||
Fair value of plan assets | 0 | [2] | 0 | [2] | ' |
US Government debt securities | Fair Value, Inputs, Level 2 | ' | ' | ' | ||
Defined Benefit Plan Disclosure [Line Items] | ' | ' | ' | ||
Fair value of plan assets | 247 | [2] | 248 | [2] | ' |
US Government debt securities | Fair Value, Inputs, Level 3 | ' | ' | ' | ||
Defined Benefit Plan Disclosure [Line Items] | ' | ' | ' | ||
Fair value of plan assets | 0 | [2] | 0 | [2] | ' |
Corporate Debt Securities, Investment Grade | ' | ' | ' | ||
Defined Benefit Plan Disclosure [Line Items] | ' | ' | ' | ||
Fair value of plan assets | 300 | [3] | 261 | [3] | ' |
Corporate Debt Securities, Investment Grade | Fair Value, Inputs, Level 1 | ' | ' | ' | ||
Defined Benefit Plan Disclosure [Line Items] | ' | ' | ' | ||
Fair value of plan assets | 0 | [3] | 0 | [3] | ' |
Corporate Debt Securities, Investment Grade | Fair Value, Inputs, Level 2 | ' | ' | ' | ||
Defined Benefit Plan Disclosure [Line Items] | ' | ' | ' | ||
Fair value of plan assets | 300 | [3] | 261 | [3] | ' |
Corporate Debt Securities, Investment Grade | Fair Value, Inputs, Level 3 | ' | ' | ' | ||
Defined Benefit Plan Disclosure [Line Items] | ' | ' | ' | ||
Fair value of plan assets | 0 | [3] | 0 | [3] | ' |
Corporate Debt Securities, High-Yield | ' | ' | ' | ||
Defined Benefit Plan Disclosure [Line Items] | ' | ' | ' | ||
Fair value of plan assets | 86 | ' | ' | ||
Corporate Debt Securities, High-Yield | Fair Value, Inputs, Level 1 | ' | ' | ' | ||
Defined Benefit Plan Disclosure [Line Items] | ' | ' | ' | ||
Fair value of plan assets | 0 | ' | ' | ||
Corporate Debt Securities, High-Yield | Fair Value, Inputs, Level 2 | ' | ' | ' | ||
Defined Benefit Plan Disclosure [Line Items] | ' | ' | ' | ||
Fair value of plan assets | 86 | ' | ' | ||
Corporate Debt Securities, High-Yield | Fair Value, Inputs, Level 3 | ' | ' | ' | ||
Defined Benefit Plan Disclosure [Line Items] | ' | ' | ' | ||
Fair value of plan assets | 0 | ' | ' | ||
Investment grade | ' | ' | ' | ||
Defined Benefit Plan Disclosure [Line Items] | ' | ' | ' | ||
Fair value of plan assets | 7 | 80 | [3] | ' | |
Investment grade | Fair Value, Inputs, Level 1 | ' | ' | ' | ||
Defined Benefit Plan Disclosure [Line Items] | ' | ' | ' | ||
Fair value of plan assets | 0 | 0 | [3] | ' | |
Investment grade | Fair Value, Inputs, Level 2 | ' | ' | ' | ||
Defined Benefit Plan Disclosure [Line Items] | ' | ' | ' | ||
Fair value of plan assets | 7 | 80 | [3] | ' | |
Investment grade | Fair Value, Inputs, Level 3 | ' | ' | ' | ||
Defined Benefit Plan Disclosure [Line Items] | ' | ' | ' | ||
Fair value of plan assets | 0 | 0 | [3] | ' | |
U.S. large/mid-cap | ' | ' | ' | ||
Defined Benefit Plan Disclosure [Line Items] | ' | ' | ' | ||
Fair value of plan assets | 82 | [4] | 72 | [4] | ' |
U.S. large/mid-cap | Fair Value, Inputs, Level 1 | ' | ' | ' | ||
Defined Benefit Plan Disclosure [Line Items] | ' | ' | ' | ||
Fair value of plan assets | 82 | [4] | 72 | [4] | ' |
U.S. large/mid-cap | Fair Value, Inputs, Level 2 | ' | ' | ' | ||
Defined Benefit Plan Disclosure [Line Items] | ' | ' | ' | ||
Fair value of plan assets | 0 | [4] | 0 | [4] | ' |
U.S. large/mid-cap | Fair Value, Inputs, Level 3 | ' | ' | ' | ||
Defined Benefit Plan Disclosure [Line Items] | ' | ' | ' | ||
Fair value of plan assets | 0 | [4] | 0 | [4] | ' |
U.S. small cap | ' | ' | ' | ||
Defined Benefit Plan Disclosure [Line Items] | ' | ' | ' | ||
Fair value of plan assets | 30 | [4] | 27 | [4] | ' |
U.S. small cap | Fair Value, Inputs, Level 1 | ' | ' | ' | ||
Defined Benefit Plan Disclosure [Line Items] | ' | ' | ' | ||
Fair value of plan assets | 30 | [4] | 27 | [4] | ' |
U.S. small cap | Fair Value, Inputs, Level 2 | ' | ' | ' | ||
Defined Benefit Plan Disclosure [Line Items] | ' | ' | ' | ||
Fair value of plan assets | 0 | [4] | 0 | [4] | ' |
U.S. small cap | Fair Value, Inputs, Level 3 | ' | ' | ' | ||
Defined Benefit Plan Disclosure [Line Items] | ' | ' | ' | ||
Fair value of plan assets | 0 | [4] | 0 | [4] | ' |
Non-U.S. equity | ' | ' | ' | ||
Defined Benefit Plan Disclosure [Line Items] | ' | ' | ' | ||
Fair value of plan assets | 74 | [4] | 74 | [4] | ' |
Non-U.S. equity | Fair Value, Inputs, Level 1 | ' | ' | ' | ||
Defined Benefit Plan Disclosure [Line Items] | ' | ' | ' | ||
Fair value of plan assets | 74 | [4] | 74 | [4] | ' |
Non-U.S. equity | Fair Value, Inputs, Level 2 | ' | ' | ' | ||
Defined Benefit Plan Disclosure [Line Items] | ' | ' | ' | ||
Fair value of plan assets | 0 | [4] | 0 | [4] | ' |
Non-U.S. equity | Fair Value, Inputs, Level 3 | ' | ' | ' | ||
Defined Benefit Plan Disclosure [Line Items] | ' | ' | ' | ||
Fair value of plan assets | 0 | [4] | 0 | [4] | ' |
Real estate | ' | ' | ' | ||
Defined Benefit Plan Disclosure [Line Items] | ' | ' | ' | ||
Fair value of plan assets | 85 | [5] | 81 | [5] | ' |
Real estate | Fair Value, Inputs, Level 1 | ' | ' | ' | ||
Defined Benefit Plan Disclosure [Line Items] | ' | ' | ' | ||
Fair value of plan assets | 0 | [5] | 0 | [5] | ' |
Real estate | Fair Value, Inputs, Level 2 | ' | ' | ' | ||
Defined Benefit Plan Disclosure [Line Items] | ' | ' | ' | ||
Fair value of plan assets | 8 | [5] | 8 | [5] | ' |
Real estate | Fair Value, Inputs, Level 3 | ' | ' | ' | ||
Defined Benefit Plan Disclosure [Line Items] | ' | ' | ' | ||
Fair value of plan assets | 77 | [5] | 73 | [5] | ' |
Private equity | ' | ' | ' | ||
Defined Benefit Plan Disclosure [Line Items] | ' | ' | ' | ||
Fair value of plan assets | 80 | [6] | 100 | [6] | ' |
Private equity | Fair Value, Inputs, Level 1 | ' | ' | ' | ||
Defined Benefit Plan Disclosure [Line Items] | ' | ' | ' | ||
Fair value of plan assets | 0 | [6] | 0 | [6] | ' |
Private equity | Fair Value, Inputs, Level 2 | ' | ' | ' | ||
Defined Benefit Plan Disclosure [Line Items] | ' | ' | ' | ||
Fair value of plan assets | 0 | [6] | 0 | [6] | ' |
Private equity | Fair Value, Inputs, Level 3 | ' | ' | ' | ||
Defined Benefit Plan Disclosure [Line Items] | ' | ' | ' | ||
Fair value of plan assets | 80 | [6] | 100 | [6] | ' |
Cash and cash equivalents (Investment Funds) | ' | ' | ' | ||
Defined Benefit Plan Disclosure [Line Items] | ' | ' | ' | ||
Fair value of plan assets | 126 | [7] | 107 | [7] | ' |
Cash and cash equivalents (Investment Funds) | Fair Value, Inputs, Level 1 | ' | ' | ' | ||
Defined Benefit Plan Disclosure [Line Items] | ' | ' | ' | ||
Fair value of plan assets | 0 | [7] | 0 | [7] | ' |
Cash and cash equivalents (Investment Funds) | Fair Value, Inputs, Level 2 | ' | ' | ' | ||
Defined Benefit Plan Disclosure [Line Items] | ' | ' | ' | ||
Fair value of plan assets | 126 | [7] | 107 | [7] | ' |
Cash and cash equivalents (Investment Funds) | Fair Value, Inputs, Level 3 | ' | ' | ' | ||
Defined Benefit Plan Disclosure [Line Items] | ' | ' | ' | ||
Fair value of plan assets | 0 | [7] | 0 | [7] | ' |
Investment grade corporate debt | ' | ' | ' | ||
Defined Benefit Plan Disclosure [Line Items] | ' | ' | ' | ||
Fair value of plan assets | 328 | [7] | 290 | [7] | ' |
Investment grade corporate debt | Fair Value, Inputs, Level 1 | ' | ' | ' | ||
Defined Benefit Plan Disclosure [Line Items] | ' | ' | ' | ||
Fair value of plan assets | 0 | [7] | 0 | [7] | ' |
Investment grade corporate debt | Fair Value, Inputs, Level 2 | ' | ' | ' | ||
Defined Benefit Plan Disclosure [Line Items] | ' | ' | ' | ||
Fair value of plan assets | 328 | [7] | 290 | [7] | ' |
Investment grade corporate debt | Fair Value, Inputs, Level 3 | ' | ' | ' | ||
Defined Benefit Plan Disclosure [Line Items] | ' | ' | ' | ||
Fair value of plan assets | 0 | [7] | 0 | [7] | ' |
High-yield debt | ' | ' | ' | ||
Defined Benefit Plan Disclosure [Line Items] | ' | ' | ' | ||
Fair value of plan assets | 47 | [7] | 43 | [7] | ' |
High-yield debt | Fair Value, Inputs, Level 1 | ' | ' | ' | ||
Defined Benefit Plan Disclosure [Line Items] | ' | ' | ' | ||
Fair value of plan assets | 47 | [7] | 43 | [7] | ' |
High-yield debt | Fair Value, Inputs, Level 2 | ' | ' | ' | ||
Defined Benefit Plan Disclosure [Line Items] | ' | ' | ' | ||
Fair value of plan assets | 0 | [7] | 0 | [7] | ' |
High-yield debt | Fair Value, Inputs, Level 3 | ' | ' | ' | ||
Defined Benefit Plan Disclosure [Line Items] | ' | ' | ' | ||
Fair value of plan assets | 0 | [7] | 0 | [7] | ' |
Emerging market debt | ' | ' | ' | ||
Defined Benefit Plan Disclosure [Line Items] | ' | ' | ' | ||
Fair value of plan assets | 120 | [7] | 115 | [7] | ' |
Emerging market debt | Fair Value, Inputs, Level 1 | ' | ' | ' | ||
Defined Benefit Plan Disclosure [Line Items] | ' | ' | ' | ||
Fair value of plan assets | 0 | [7] | 0 | [7] | ' |
Emerging market debt | Fair Value, Inputs, Level 2 | ' | ' | ' | ||
Defined Benefit Plan Disclosure [Line Items] | ' | ' | ' | ||
Fair value of plan assets | 120 | [7] | 115 | [7] | ' |
Emerging market debt | Fair Value, Inputs, Level 3 | ' | ' | ' | ||
Defined Benefit Plan Disclosure [Line Items] | ' | ' | ' | ||
Fair value of plan assets | 0 | [7] | 0 | [7] | ' |
U.S. equity | ' | ' | ' | ||
Defined Benefit Plan Disclosure [Line Items] | ' | ' | ' | ||
Fair value of plan assets | 215 | [7] | 187 | [7] | ' |
U.S. equity | Fair Value, Inputs, Level 1 | ' | ' | ' | ||
Defined Benefit Plan Disclosure [Line Items] | ' | ' | ' | ||
Fair value of plan assets | 0 | [7] | 0 | [7] | ' |
U.S. equity | Fair Value, Inputs, Level 2 | ' | ' | ' | ||
Defined Benefit Plan Disclosure [Line Items] | ' | ' | ' | ||
Fair value of plan assets | 215 | [7] | 187 | [7] | ' |
U.S. equity | Fair Value, Inputs, Level 3 | ' | ' | ' | ||
Defined Benefit Plan Disclosure [Line Items] | ' | ' | ' | ||
Fair value of plan assets | 0 | [7] | 0 | [7] | ' |
Non-U.S. equity (Investment funds) | ' | ' | ' | ||
Defined Benefit Plan Disclosure [Line Items] | ' | ' | ' | ||
Fair value of plan assets | 154 | [7] | 147 | [7] | ' |
Non-U.S. equity (Investment funds) | Fair Value, Inputs, Level 1 | ' | ' | ' | ||
Defined Benefit Plan Disclosure [Line Items] | ' | ' | ' | ||
Fair value of plan assets | 0 | [7] | 0 | [7] | ' |
Non-U.S. equity (Investment funds) | Fair Value, Inputs, Level 2 | ' | ' | ' | ||
Defined Benefit Plan Disclosure [Line Items] | ' | ' | ' | ||
Fair value of plan assets | 154 | [7] | 147 | [7] | ' |
Non-U.S. equity (Investment funds) | Fair Value, Inputs, Level 3 | ' | ' | ' | ||
Defined Benefit Plan Disclosure [Line Items] | ' | ' | ' | ||
Fair value of plan assets | 0 | [7] | 0 | [7] | ' |
Emerging market equity | ' | ' | ' | ||
Defined Benefit Plan Disclosure [Line Items] | ' | ' | ' | ||
Fair value of plan assets | 97 | [7] | 91 | [7] | ' |
Emerging market equity | Fair Value, Inputs, Level 1 | ' | ' | ' | ||
Defined Benefit Plan Disclosure [Line Items] | ' | ' | ' | ||
Fair value of plan assets | 0 | [7] | 0 | [7] | ' |
Emerging market equity | Fair Value, Inputs, Level 2 | ' | ' | ' | ||
Defined Benefit Plan Disclosure [Line Items] | ' | ' | ' | ||
Fair value of plan assets | 97 | [7] | 91 | [7] | ' |
Emerging market equity | Fair Value, Inputs, Level 3 | ' | ' | ' | ||
Defined Benefit Plan Disclosure [Line Items] | ' | ' | ' | ||
Fair value of plan assets | 0 | [7] | 0 | [7] | ' |
Multi-strategy hedge funds | ' | ' | ' | ||
Defined Benefit Plan Disclosure [Line Items] | ' | ' | ' | ||
Fair value of plan assets | 184 | [8] | 185 | [8] | ' |
Multi-strategy hedge funds | Fair Value, Inputs, Level 1 | ' | ' | ' | ||
Defined Benefit Plan Disclosure [Line Items] | ' | ' | ' | ||
Fair value of plan assets | 0 | [8] | 0 | [8] | ' |
Multi-strategy hedge funds | Fair Value, Inputs, Level 2 | ' | ' | ' | ||
Defined Benefit Plan Disclosure [Line Items] | ' | ' | ' | ||
Fair value of plan assets | 173 | [8] | 177 | [8] | ' |
Multi-strategy hedge funds | Fair Value, Inputs, Level 3 | ' | ' | ' | ||
Defined Benefit Plan Disclosure [Line Items] | ' | ' | ' | ||
Fair value of plan assets | 11 | [8] | 8 | [8] | ' |
Commodities | ' | ' | ' | ||
Defined Benefit Plan Disclosure [Line Items] | ' | ' | ' | ||
Fair value of plan assets | 56 | [9] | 60 | [9] | ' |
Commodities | Fair Value, Inputs, Level 1 | ' | ' | ' | ||
Defined Benefit Plan Disclosure [Line Items] | ' | ' | ' | ||
Fair value of plan assets | 0 | [9] | 0 | [9] | ' |
Commodities | Fair Value, Inputs, Level 2 | ' | ' | ' | ||
Defined Benefit Plan Disclosure [Line Items] | ' | ' | ' | ||
Fair value of plan assets | 56 | [9] | 60 | [9] | ' |
Commodities | Fair Value, Inputs, Level 3 | ' | ' | ' | ||
Defined Benefit Plan Disclosure [Line Items] | ' | ' | ' | ||
Fair value of plan assets | 0 | [9] | 0 | [9] | ' |
Derivative instruments | ' | ' | ' | ||
Defined Benefit Plan Disclosure [Line Items] | ' | ' | ' | ||
Fair value of plan assets | 5 | [10] | -9 | [10] | ' |
Derivative instruments | Fair Value, Inputs, Level 1 | ' | ' | ' | ||
Defined Benefit Plan Disclosure [Line Items] | ' | ' | ' | ||
Fair value of plan assets | 0 | [10] | 0 | [10] | ' |
Derivative instruments | Fair Value, Inputs, Level 2 | ' | ' | ' | ||
Defined Benefit Plan Disclosure [Line Items] | ' | ' | ' | ||
Fair value of plan assets | 5 | [10] | -9 | [10] | ' |
Derivative instruments | Fair Value, Inputs, Level 3 | ' | ' | ' | ||
Defined Benefit Plan Disclosure [Line Items] | ' | ' | ' | ||
Fair value of plan assets | 0 | [10] | 0 | [10] | ' |
Other plan assets (liabilities) | ' | ' | ' | ||
Defined Benefit Plan Disclosure [Line Items] | ' | ' | ' | ||
Fair value of plan assets | -8 | 17 | ' | ||
Other plan assets (liabilities) | Fair Value, Inputs, Level 1 | ' | ' | ' | ||
Defined Benefit Plan Disclosure [Line Items] | ' | ' | ' | ||
Fair value of plan assets | 0 | 0 | ' | ||
Other plan assets (liabilities) | Fair Value, Inputs, Level 2 | ' | ' | ' | ||
Defined Benefit Plan Disclosure [Line Items] | ' | ' | ' | ||
Fair value of plan assets | -8 | 17 | ' | ||
Other plan assets (liabilities) | Fair Value, Inputs, Level 3 | ' | ' | ' | ||
Defined Benefit Plan Disclosure [Line Items] | ' | ' | ' | ||
Fair value of plan assets | $0 | $0 | ' | ||
[1] | Includes cash collateral, certificates of deposit, commercial paper, securities issued or guaranteed by the U.S. government or its agencies with less than one year to maturity, and repurchase agreements which are valued at cost plus accrued interest. | ||||
[2] | Includes U.S. treasury bonds, notes and inflation linked bonds, as well as FNMA pools, which are generally valued using institutional bid evaluations from various contracted pricing vendors. Institutional bid evaluations are estimated prices that represent the price a dealer would pay for a security. Pricing inputs to the institutional bid evaluation vary by security, and include benchmark yields, reported trades, unadjusted broker/dealer quotes, issuer spreads, bids, offers or other observable market data. | ||||
[3] | Includes investment grade corporate bonds diversified across various business sectors, as well as collateralized mortgage obligations and asset backed securities, which are generally valued using institutional bid evaluations from various contracted pricing vendors. Institutional bid evaluations are estimated prices that represent the price a dealer would pay for a security. Pricing inputs to the institutional bid evaluation vary by security, and include benchmark yields, reported trades, unadjusted broker/dealer quotes, issuer spreads, bids, offers or other observable market data. | ||||
[4] | Includes U.S. and non-U.S. corporate stocks, which are generally valued using the composite close price from an active exchange. The composite close price is the last trade of the day and can come from any exchange on which the security trades. Generally, the last trade of the day comes from the primary exchange; therefore, the composite close and the primary close price are generally the same. | ||||
[5] | Includes open ended real estate commingled funds, close ended real estate limited partnerships, and insurance company separate accounts that invest primarily in U.S. office, lodging, retail and residential real estate. The insurance company separate accounts and the commingled funds account for their portfolio of assets at fair value and calculate the net asset value per share/unit (bNAVb) on either a monthly or quarterly basis. Shares can be redeemed at the NAV on a quarterly basis, provided a written redemption request is received in advance (generally 45 - 90 days) of the redemption date. Therefore, the undiscounted NAV is used as the fair value measurement. For limited partnerships, the fair value of the underlying assets and the capital account for each investor is determined by the General Partner (bGPb). The valuation techniques used by the GP generally consist of unobservable inputs such as discounted cash flow analysis, analysis of recent comparable sales transactions, actual sale negotiations and bona fide purchase offers received from third parties. The partnerships are typically funded over time as capital is needed to fund asset purchases, and distributions from the partnerships are received as the partnerships liquidate their underlying asset holdings. Therefore, the life cycle for a typical investment in a real estate limited partnership is expected to be approximately 10 years from initial funding. | ||||
[6] | Includes limited partner interests in various limited partnerships (bLPb) that invest primarily in U.S. and non-U.S. investments either directly, or through other partnerships or funds with a focus on venture capital, buyouts, expansion capital, or companies undergoing financial distress or significant restructuring. The fair value of the net assets of the LPs and of the capital account of each investor is determined by the GP of each LP. Marketable securities held by the LPs are valued based on the closing price on the valuation date on the exchange where they are principally traded and may be adjusted for legal restrictions, if any. Investments without a public market are valued based on assumptions made and valuation techniques used by the GP, which consist of unobservable inputs. Such valuation techniques may include discounted cash flow analysis, analysis of recent comparable sales transactions, actual sale negotiations and bona fide purchase offers received from third parties. The LPs are typically funded over time as capital is needed to fund purchases, and distributions are received as the partnerships liquidate their underlying asset holdings. There have not been any new commitments to private equity since 2007, and no new commitments are expected under current asset allocation targets. Therefore, full liquidation of all existing LPs is expected to be completed by the year 2019. | ||||
[7] | Includes open-end funds and unit investment trusts that invest in various asset classes including: U.S. corporate debt, emerging market debt, U.S. equity and non-U.S equity. The funds account for their portfolio of assets at fair value and calculate the NAV of the fund on either a daily or monthly basis, and shares can be redeemed at the NAV. Therefore, the undiscounted NAV as reported by the funds is used as the fair value measurement. | ||||
[8] | Includes hedge fund of funds and hedge funds that pursue multiple strategies to diversify risks and reduce volatility. The funds account for their portfolio of assets at fair value and calculate the NAV of their fund on a monthly basis. The funds limit the frequency of redemptions to manage liquidity and protect the interests of the fund and its shareholders. Several of the funds, with a fair value totaling $11 million as of September 30, 2014, are in the process of liquidation and cannot provide an estimate as to when the liquidation will be completed. However, since trades (purchases and redemptions) are executed using the NAV as calculated on the trade date, the undiscounted NAV as reported by the fund is used as the fair value measurement. | ||||
[9] | Consists of partnership interests in limited liability companies (bLLCb) that invest in long-only, unleveraged portfolios of exchange-traded, U.S. dollar-denominated futures and forward contracts in tangible commodities. The NAV of each LLC is determined at the end of each month. The underlying futures and forward contracts are valued based upon the settlement price on the exchanges where they are traded, and where there is no settlement price, value is based upon the last trade price. An investor can withdraw all or any portion of its capital account effective as of the last day of the calendar month. | ||||
[10] | Includes futures, options and swap agreements. Futures and options are generally valued using the last trade price at which a specific contract/security was last traded on the primary exchange, which is provided by a contracted vendor. If pricing is not available from the contracted vendor, then pricing is obtained from other sources such as Bloomberg, broker bid, ask/offer quotes or the investment manager. Swaps and swaptions are generally valued by one of several contracted pricing vendors who use inputs such as interdealer broker rates and benchmark yields to create a swap yield curve and determine price based on the terms of the swap. If pricing is not available through one of the contracted vendors, then pricing is obtained from another source such as the investment manager, who obtains the mark -to-market value from the counterparty and applies this value to the current face of the trade to determine price. |
Benefit_Obligations_Level_3_Ro
Benefit Obligations - Level 3 Rollforward (Details) (Pension Benefits - U.S., Fair Value, Inputs, Level 3, USD $) | 12 Months Ended | |
In Millions, unless otherwise specified | Sep. 30, 2014 | Sep. 30, 2013 |
Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation, Calculation [Roll Forward] | ' | ' |
Beginning balance | $181 | $227 |
Realized gains/(losses) | -1 | -7 |
Unrealized gains/(losses) relating to investments still held at the end of the period | 26 | 35 |
Purchases, sales and settlements (net) | -43 | -49 |
Transfers in/(out) | 5 | -25 |
Ending balance | 168 | 181 |
Corporate Debt Securities | ' | ' |
Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation, Calculation [Roll Forward] | ' | ' |
Beginning balance | 0 | 5 |
Realized gains/(losses) | 0 | 0 |
Unrealized gains/(losses) relating to investments still held at the end of the period | 0 | 0 |
Purchases, sales and settlements (net) | 0 | 0 |
Transfers in/(out) | 0 | -5 |
Ending balance | 0 | 0 |
Real estate | ' | ' |
Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation, Calculation [Roll Forward] | ' | ' |
Beginning balance | 73 | 70 |
Realized gains/(losses) | 0 | 3 |
Unrealized gains/(losses) relating to investments still held at the end of the period | 12 | 8 |
Purchases, sales and settlements (net) | -8 | -8 |
Transfers in/(out) | 0 | 0 |
Ending balance | 77 | 73 |
Private equity | ' | ' |
Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation, Calculation [Roll Forward] | ' | ' |
Beginning balance | 100 | 123 |
Realized gains/(losses) | -1 | -10 |
Unrealized gains/(losses) relating to investments still held at the end of the period | 13 | 27 |
Purchases, sales and settlements (net) | -32 | -40 |
Transfers in/(out) | 0 | 0 |
Ending balance | 80 | 100 |
Multi-strategy hedge funds | ' | ' |
Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation, Calculation [Roll Forward] | ' | ' |
Beginning balance | 8 | 29 |
Realized gains/(losses) | 0 | 0 |
Unrealized gains/(losses) relating to investments still held at the end of the period | 1 | 0 |
Purchases, sales and settlements (net) | -3 | -1 |
Transfers in/(out) | 5 | -20 |
Ending balance | $11 | $8 |
Benefit_Obligations_Fair_Value1
Benefit Obligations - Fair Value of the Non-U.S. Pension Plan Assets and Postretirement by Asset Class (Details) (USD $) | Sep. 30, 2014 | Sep. 30, 2013 | Sep. 30, 2012 | ||
In Millions, unless otherwise specified | |||||
Pension Benefits - Non-U.S. | ' | ' | ' | ||
Defined Benefit Plan Disclosure [Line Items] | ' | ' | ' | ||
Fair value of plan assets | $60 | $51 | $47 | ||
Pension Benefits - Non-U.S. | Fair Value, Inputs, Level 1 | ' | ' | ' | ||
Defined Benefit Plan Disclosure [Line Items] | ' | ' | ' | ||
Fair value of plan assets | 0 | 0 | ' | ||
Pension Benefits - Non-U.S. | Fair Value, Inputs, Level 2 | ' | ' | ' | ||
Defined Benefit Plan Disclosure [Line Items] | ' | ' | ' | ||
Fair value of plan assets | 60 | 51 | ' | ||
Pension Benefits - Non-U.S. | Fair Value, Inputs, Level 3 | ' | ' | ' | ||
Defined Benefit Plan Disclosure [Line Items] | ' | ' | ' | ||
Fair value of plan assets | 0 | 0 | ' | ||
Pension Benefits - Non-U.S. | Equity securities | ' | ' | ' | ||
Defined Benefit Plan Disclosure [Line Items] | ' | ' | ' | ||
Fair value of plan assets | 4 | 3 | ' | ||
Pension Benefits - Non-U.S. | Equity securities | Fair Value, Inputs, Level 1 | ' | ' | ' | ||
Defined Benefit Plan Disclosure [Line Items] | ' | ' | ' | ||
Fair value of plan assets | 0 | 0 | ' | ||
Pension Benefits - Non-U.S. | Equity securities | Fair Value, Inputs, Level 2 | ' | ' | ' | ||
Defined Benefit Plan Disclosure [Line Items] | ' | ' | ' | ||
Fair value of plan assets | 4 | 3 | ' | ||
Pension Benefits - Non-U.S. | Equity securities | Fair Value, Inputs, Level 3 | ' | ' | ' | ||
Defined Benefit Plan Disclosure [Line Items] | ' | ' | ' | ||
Fair value of plan assets | 0 | 0 | ' | ||
Pension Benefits - Non-U.S. | Debt securities | ' | ' | ' | ||
Defined Benefit Plan Disclosure [Line Items] | ' | ' | ' | ||
Fair value of plan assets | 2 | 2 | ' | ||
Pension Benefits - Non-U.S. | Debt securities | Fair Value, Inputs, Level 1 | ' | ' | ' | ||
Defined Benefit Plan Disclosure [Line Items] | ' | ' | ' | ||
Fair value of plan assets | 0 | 0 | ' | ||
Pension Benefits - Non-U.S. | Debt securities | Fair Value, Inputs, Level 2 | ' | ' | ' | ||
Defined Benefit Plan Disclosure [Line Items] | ' | ' | ' | ||
Fair value of plan assets | 2 | 2 | ' | ||
Pension Benefits - Non-U.S. | Debt securities | Fair Value, Inputs, Level 3 | ' | ' | ' | ||
Defined Benefit Plan Disclosure [Line Items] | ' | ' | ' | ||
Fair value of plan assets | 0 | 0 | ' | ||
Pension Benefits - Non-U.S. | Insurance contracts | ' | ' | ' | ||
Defined Benefit Plan Disclosure [Line Items] | ' | ' | ' | ||
Fair value of plan assets | 54 | [1] | 46 | [1] | ' |
Pension Benefits - Non-U.S. | Insurance contracts | Fair Value, Inputs, Level 1 | ' | ' | ' | ||
Defined Benefit Plan Disclosure [Line Items] | ' | ' | ' | ||
Fair value of plan assets | 0 | [1] | 0 | [1] | ' |
Pension Benefits - Non-U.S. | Insurance contracts | Fair Value, Inputs, Level 2 | ' | ' | ' | ||
Defined Benefit Plan Disclosure [Line Items] | ' | ' | ' | ||
Fair value of plan assets | 54 | [1] | 46 | [1] | ' |
Pension Benefits - Non-U.S. | Insurance contracts | Fair Value, Inputs, Level 3 | ' | ' | ' | ||
Defined Benefit Plan Disclosure [Line Items] | ' | ' | ' | ||
Fair value of plan assets | 0 | [1] | 0 | [1] | ' |
Postretirement Benefits - U.S. | ' | ' | ' | ||
Defined Benefit Plan Disclosure [Line Items] | ' | ' | ' | ||
Fair value of plan assets | 173 | 164 | 153 | ||
Postretirement Benefits - U.S. | Fair Value, Inputs, Level 1 | ' | ' | ' | ||
Defined Benefit Plan Disclosure [Line Items] | ' | ' | ' | ||
Fair value of plan assets | 11 | 10 | ' | ||
Postretirement Benefits - U.S. | Fair Value, Inputs, Level 2 | ' | ' | ' | ||
Defined Benefit Plan Disclosure [Line Items] | ' | ' | ' | ||
Fair value of plan assets | 162 | 154 | ' | ||
Postretirement Benefits - U.S. | Fair Value, Inputs, Level 3 | ' | ' | ' | ||
Defined Benefit Plan Disclosure [Line Items] | ' | ' | ' | ||
Fair value of plan assets | 0 | 0 | ' | ||
Postretirement Benefits - U.S. | Blended asset fund | ' | ' | ' | ||
Defined Benefit Plan Disclosure [Line Items] | ' | ' | ' | ||
Fair value of plan assets | 11 | [2] | 10 | [2] | ' |
Postretirement Benefits - U.S. | Blended asset fund | Fair Value, Inputs, Level 1 | ' | ' | ' | ||
Defined Benefit Plan Disclosure [Line Items] | ' | ' | ' | ||
Fair value of plan assets | 11 | [2] | 10 | [2] | ' |
Postretirement Benefits - U.S. | Blended asset fund | Fair Value, Inputs, Level 2 | ' | ' | ' | ||
Defined Benefit Plan Disclosure [Line Items] | ' | ' | ' | ||
Fair value of plan assets | 0 | [2] | 0 | [2] | ' |
Postretirement Benefits - U.S. | Blended asset fund | Fair Value, Inputs, Level 3 | ' | ' | ' | ||
Defined Benefit Plan Disclosure [Line Items] | ' | ' | ' | ||
Fair value of plan assets | 0 | [2] | 0 | [2] | ' |
Postretirement Benefits - U.S. | Group life insurance contracts | ' | ' | ' | ||
Defined Benefit Plan Disclosure [Line Items] | ' | ' | ' | ||
Fair value of plan assets | 162 | [3] | 154 | [3] | ' |
Postretirement Benefits - U.S. | Group life insurance contracts | Fair Value, Inputs, Level 1 | ' | ' | ' | ||
Defined Benefit Plan Disclosure [Line Items] | ' | ' | ' | ||
Fair value of plan assets | 0 | [3] | 0 | [3] | ' |
Postretirement Benefits - U.S. | Group life insurance contracts | Fair Value, Inputs, Level 2 | ' | ' | ' | ||
Defined Benefit Plan Disclosure [Line Items] | ' | ' | ' | ||
Fair value of plan assets | 162 | [3] | 154 | [3] | ' |
Postretirement Benefits - U.S. | Group life insurance contracts | Fair Value, Inputs, Level 3 | ' | ' | ' | ||
Defined Benefit Plan Disclosure [Line Items] | ' | ' | ' | ||
Fair value of plan assets | $0 | [3] | $0 | [3] | ' |
[1] | Most non-U.S. pension plans are funded through insurance contracts, which provide for a guaranteed interest credit, and a profit-sharing adjustment based on the actual performance of the underlying investment assets of the insurer. The fair value of the contract is determined by the insurer based on the premiums paid by the Company plus interest credits plus the profit-sharing adjustment less benefit payments. The underlying assets of the insurer are invested in compliance with local rules or law, which tend to require a high allocation to fixed income securities. For example, in the Netherlands, where the pension plan assets account for 75% of the Company's total non-U.S. pension assets, the insurer's underlying asset allocation at SeptemberB 30, 2014 was 100% bonds. | ||||
[2] | An investment in a broadly diversified registered investment company (mutual fund). As of SeptemberB 30, 2014, the fund asset allocation was approximately 70% fixed income securities, 21% U.S. equity and 9% non-U.S. equity. The fund values its security holdings each business day as of the close of regular trading on the New York Stock Exchange and computes a NAV by dividing the total fair value of its assets minus liabilities by the number of fund shares outstanding. The fair value of the Plan's investment in the fund is calculated by multiplying the NAV by the number of shares held by the Plan. | ||||
[3] | The group life insurance contracts are held in a reserve of an insurance company that provides for investment of pre-funding amounts in a family of pooled separate accounts. The fair value of each group life insurance contract is primarily determined by the value of the units it owns in the pooled separate accounts that back the policy. Each of the pooled separate accounts provides a unit NAV on a daily basis, which is based on the fair value of the underlying assets owned by the account. The postretirement plans can transact daily at the unit NAV without restriction. As of SeptemberB 30, 2014, the asset allocation of the pooled separate accounts in which the contracts invest was approximately 60% fixed income securities, 22% U.S. equity securities and 18% non-U.S. equity securities. |
ShareBased_Compensation_Detail
Share-Based Compensation (Details) (USD $) | 12 Months Ended | 1 Months Ended | 11 Months Ended | 12 Months Ended | 0 Months Ended | 12 Months Ended | 1 Months Ended | 12 Months Ended | 0 Months Ended | 12 Months Ended | 0 Months Ended | 12 Months Ended | 12 Months Ended | 12 Months Ended | 12 Months Ended | |||||||||||||||||||||||||
Sep. 30, 2013 | Sep. 30, 2012 | Nov. 30, 2009 | Sep. 30, 2008 | Sep. 30, 2014 | Sep. 30, 2013 | Sep. 30, 2012 | Sep. 30, 2009 | Sep. 30, 2014 | Sep. 30, 2012 | Dec. 19, 2009 | Sep. 30, 2014 | Oct. 30, 2012 | Dec. 18, 2009 | Sep. 30, 2014 | Dec. 18, 2009 | Nov. 30, 2009 | Apr. 30, 2013 | Sep. 30, 2014 | Feb. 25, 2013 | Apr. 30, 2013 | Sep. 30, 2014 | Feb. 25, 2013 | Sep. 30, 2014 | Sep. 30, 2014 | 6-May-13 | Sep. 30, 2014 | Sep. 30, 2013 | Sep. 30, 2012 | Sep. 30, 2011 | Sep. 30, 2014 | Sep. 30, 2012 | Dec. 18, 2009 | Sep. 30, 2014 | Sep. 30, 2013 | Sep. 30, 2012 | Sep. 30, 2014 | Sep. 30, 2012 | Sep. 30, 2014 | Nov. 20, 2014 | |
2007 Plan | 2007 Plan | 2007 Plan | 2007 Plan | 2007 Plan | 2007 Plan | Continuation Awards Issued At Time Of Merger | Continuation Restricted Stock Units Issued At Time Of Merger | Continuation Restricted Stock Units Issued At Time Of Merger | Continuation Restricted Stock Units Issued At Time Of Merger | Continuation Restricted Stock Units Issued At Time Of Merger | Continuation Restricted Stock Units Issued At Time Of Merger | Continuation Awards Issued At Time Of Merger | Continuation Awards Issued At Time Of Merger | Replacement Options | Time-Based Stock Option Awards | Time-Based Stock Option Awards | Multiple-Of-Money Stock Option Awards | Multiple-Of-Money Stock Option Awards | Multiple-Of-Money Stock Option Awards | EBITDA Option Awards | EBITDA Option Awards | Stock Options | Restricted Stock Units (RSUs) | Restricted Stock Units (RSUs) | Restricted Stock Units (RSUs) | Restricted Stock Units (RSUs) | Restricted Stock Units (RSUs) | NES acquisition | NES acquisition | NES acquisition | Operating Expense | Operating Expense | Operating Expense | Minimum | Maximum | Maximum | Share-based Compensation, Shares Authorized under Stock Option Plans, Exercise Price Range [Domain] | |||
2007 Plan | 2007 Plan | 2007 Plan | 2007 Plan | 2007 Plan | 2007 Plan | 2007 Plan | 2007 Plan | 2007 Plan | 2007 Plan | 2007 Plan | 2007 Plan | 2007 Plan | 2007 Plan | 2007 Plan | 2007 Plan | Time-Based Stock Option Awards | Time-Based Stock Option Awards | Time-Based Stock Option Awards | Stock Options | Stock Options | Stock Options | Time-Based Stock Option Awards | Time-Based Stock Option Awards | 2007 Plan | ||||||||||||||||
2007 Plan | 2007 Plan | 2007 Plan | 2007 Plan | 2007 Plan | 2007 Plan | 2007 Plan | 2007 Plan | Avaya Holdings Corporation | ||||||||||||||||||||||||||||||||
Avaya Holdings Corporation | Avaya Holdings Corporation | Avaya Holdings Corporation | ||||||||||||||||||||||||||||||||||||||
Share-based Compensation Arrangement by Share-based Payment Award [Line Items] | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' |
Deferred Compensation Arrangement with Individual, Shares Authorized for Issuance | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | 6,009,248 |
Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Weighted Average Grant Date Fair Value | ' | ' | ' | ' | $1.55 | $1.39 | $1.68 | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' |
Share-based Compensation Arrangement by Share-based Payment Award, Number of Shares Authorized | ' | ' | ' | ' | ' | ' | ' | ' | 2,984,125 | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | 55,857,405 |
Share-based Compensation Arrangements by Share-based Payment Award, Options, Grants in Period, Weighted Average Exercise Price | ' | ' | ' | $5 | $2.37 | ' | ' | $3.80 | ' | ' | ' | ' | ' | ' | ' | ' | $3 | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' |
Stock split, conversion ratio | ' | ' | 1 | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | 3 | ' | ' | 3 | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' |
Share-based Compensation, Shares Authorized under Stock Option Plans, Exercise Price Range, Number of Outstanding Options | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | 45,500 | ' | ' | 10,159,189 | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' |
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Nonvested, Number | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | 3,401,654 | 6,773,132 | 6,334,903 | 1,920,887 | 732,500 | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' |
Share-based Compensation Arrangement by Share-based Payment Award, Award Vesting Period | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | '4 years | ' | ' | ' | ' | ' | ' | '4 years | ' | ' | ' | ' | ' | '3 years | ' | '4 years | ' |
Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Gross | ' | ' | ' | ' | 9,091,000 | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | 9,091,000 | ' | ' | 0 | ' | 0 | ' | ' | ' | ' | ' | ' | ' | 5,850,000 | ' | ' | ' | ' | ' | ' | ' | ' |
Share-based Payment Arrangement by Share-based Payment Award, Option Award Vesting Percentage, Vested on Acquisition Closing Date | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | 20.00% | ' | ' | ' | ' | ' | ' | ' |
Share-based Compensation Arrangement by Share-based Payment Award, Options Granted, Annual Vesting Percentage | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | 20.00% | ' | ' | ' | ' | ' | ' | ' | ' | ' |
Allocated Share-based Compensation Expense | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | $17,000,000 | $8,000,000 | $3,000,000 | ' | ' | ' | ' | $8,000,000 | $3,000,000 | $5,000,000 | ' | ' | ' | ' |
Employee Service Share-based Compensation, Nonvested Awards, Total Compensation Cost Not yet Recognized | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | 10,000,000 | ' | 14,000,000 | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' |
Employee Service Share-based Compensation, Nonvested Awards, Compensation Cost Not yet Recognized, Period for Recognition | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | '4 years | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' |
Share-based Compensation Arrangement by Share-based Payment Award, Options, Vested and Expected to Vest, Exercisable, Number | ' | ' | ' | ' | 13,656,459 | ' | ' | ' | ' | ' | ' | ' | ' | 1,592,970 | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' |
Share-based Compensation Arrangement by Share-based Payment Award, Options, Vested and Expected to Vest, Exercisable, Weighted Average Exercise Price | ' | ' | ' | ' | $3.18 | ' | ' | ' | ' | ' | ' | ' | ' | ' | $1.25 | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' |
Share-based Compensation Arrangement by Share-based Payment Award, Options, Vested and Expected to Vest, Exercisable, Aggregate Grant Date Fair Value | ' | ' | ' | ' | 27,000,000 | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' |
Share-based Compensation Arrangement by Share-based Payment Award, Options, Vested and Expected to Vest, Exercisable, Aggregate Intrinsic Value | ' | ' | ' | ' | 1,000,000 | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' |
Share-based Compensation Arrangement by Share-based Payment Award, Options, Exercisable, Weighted Average Remaining Contractual Term | ' | ' | ' | ' | '6 years | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' |
Share-based Compensation Arrangement by Share-based Payment Award, Exercisable Options and Unvested Time-based Options Expected to Vest, Aggregate Number | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | 24,598,550 | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' |
Share-based Compensation Arrangement by Share-based Payment Award, Exercisable Options and Unvested Time-based Options Expected to Vest, Weighted Average Exercise Price | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | $2.95 | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' |
Share-based Compensation Arrangement by Share-based Payment Award, Exercisable Options and Unvested Time-based Options Expected to Vest, Aggregate Grant Date Fair Value | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | 45,000,000 | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' |
Share-based Compensation Arrangement by Share-based Payment Award, Exercisable Options and Unvested Time-based Options Expected to Vest, Aggregate Intrinsic Value | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | 2,000,000 | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' |
Share-based Compensation Arrangement by Share-based Payment Award, Exercisable Options and Unvested Time-based Options Expected to Vest, Weighted Average Remaining Contractual Term | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | '7 years | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' |
Share-based Compensation Arrangement by Share-based Payment Award, Options, Exercises in Period | 89,250 | 1,093,806 | ' | ' | 0 | ' | ' | ' | ' | ' | ' | ' | ' | ' | 1,474,618 | ' | ' | ' | 0 | ' | ' | 0 | ' | 0 | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' |
Share-based Compensation Arrangement by Share-based Payment Award, Options, Exercises in Period, Total Intrinsic Value | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | 1,000,000 | ' | ' |
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Grants in Period | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | 9,764,906 | 6,541,439 | 1,956,115 | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' |
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Grants in Period, Aggregate Grant Date Fair Value | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | 23,000,000 | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' |
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Additional Grants in Period, Aggregate Grant Date Fair Value | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | 3,000,000 | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' |
Share-based Compensation Arrangement by Share-based Payment Award, Options, Vested and Expected to Vest, Outstanding, Aggregate Intrinsic Value | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | $7,000,000 | ' | ' | ' | $6,000,000 | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' |
Share-based Compensation Arrangement by Share-based Payment Award, Options, Vested and Expected to Vest, Outstanding, Number | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | 799,101 | ' | 118,352 | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' |
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Vested in Period | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | 1,331,155 | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | 8,124,854 | 1,416,680 | 547,046 | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' |
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Forfeited in Period | ' | ' | ' | ' | ' | ' | ' | ' | ' | 592,054 | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | 1,201,823 | 710,743 | 220,682 | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' |
ShareBased_Compensation_Option
Share-Based Compensation - Options Outstanding (Details) (USD $) | 12 Months Ended | 11 Months Ended | 12 Months Ended | |||||
In Thousands, except Share data, unless otherwise specified | Sep. 30, 2013 | Sep. 30, 2012 | Sep. 30, 2008 | Sep. 30, 2014 | Sep. 30, 2009 | Sep. 30, 2014 | Sep. 30, 2014 | Sep. 30, 2014 |
2007 Plan | 2007 Plan | 2007 Plan | 2007 Plan | 2007 Plan | 2007 Plan | |||
Time-Based Stock Option Awards | EBITDA Option Awards | Multiple-Of-Money Stock Option Awards | ||||||
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding [Roll Forward] | ' | ' | ' | ' | ' | ' | ' | ' |
Outstanding, beginning balance | ' | ' | ' | 23,119,000 | ' | 22,347,000 | 23,000 | 749,000 |
Granted | ' | ' | ' | 9,091,000 | ' | 9,091,000 | 0 | 0 |
Exercised | -89,250 | -1,093,806 | ' | 0 | ' | 0 | 0 | 0 |
Forfeited | ' | ' | ' | -6,155,000 | ' | -5,887,000 | 0 | -268,000 |
Outstanding, ending balance | ' | ' | ' | 26,055,000 | ' | 25,551,000 | 23,000 | 481,000 |
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Weighted Average Exercise Price [Roll Forward] | ' | ' | ' | ' | ' | ' | ' | ' |
Options, Outstanding, Weighted Average Exercise Price, beginning balance | ' | ' | ' | $3.22 | ' | ' | ' | ' |
Grants, Weighted Average Exercise Price | ' | ' | $5 | $2.37 | $3.80 | ' | ' | ' |
Exercised, Weighted Average Exercise Price | ' | ' | ' | $0 | ' | ' | ' | ' |
Forfeited, Weighted Average Exercise Price | ' | ' | ' | $3.10 | ' | ' | ' | ' |
Options, Outstanding, Weighted Average Exercise Price, ending balance | ' | ' | ' | $2.95 | ' | ' | ' | ' |
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Fair Value at Date of Grant [Roll Forward] | ' | ' | ' | ' | ' | ' | ' | ' |
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Aggregate Grant Date Fair Value | ' | ' | ' | $43,440 | ' | ' | ' | ' |
Granted Fair Value | ' | ' | ' | 14,054 | ' | ' | ' | ' |
Exercises in Period Fair Value | ' | ' | ' | 0 | ' | ' | ' | ' |
Forfeited Fair Value | ' | ' | ' | -10,946 | ' | ' | ' | ' |
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Aggregate Grant Date Fair Value | ' | ' | ' | $46,548 | ' | ' | ' | ' |
ShareBased_Compensation_Valuat
Share-Based Compensation - Valuations Assumptions (Details) (2007 Plan, Stock Options, USD $) | 12 Months Ended | ||
Sep. 30, 2014 | Sep. 30, 2013 | Sep. 30, 2012 | |
2007 Plan | Stock Options | ' | ' | ' |
Share-based Compensation Arrangement by Share-based Payment Award [Line Items] | ' | ' | ' |
Stock Price (dollars per share) | $2.38 | $2.81 | $4.22 |
Term (years) | '5 years | '5 years | '5 years |
Volatility (percent) | 81.87% | 62.76% | 54.15% |
Risk-free rate (percent) | 1.38% | 0.74% | 0.84% |
Dividend yield (percent) | 0.00% | 0.00% | 0.00% |
ShareBased_Compensation_Nonves
Share-Based Compensation - Nonvested Shares (Details) (Restricted Stock Units (RSUs)) | 6-May-13 | Sep. 30, 2014 | Sep. 30, 2013 | Sep. 30, 2012 |
2007 Plan | 2007 Plan | 2007 Plan | ||
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Nonvested, Number of Shares [Roll Forward] | ' | ' | ' | ' |
Non-vested shares, beginning balance | 3,401,654 | 6,334,903 | 1,920,887 | 732,500 |
Granted | ' | 9,764,906 | 6,541,439 | 1,956,115 |
Forfeited | ' | -1,201,823 | -710,743 | -220,682 |
Vested | ' | -8,124,854 | -1,416,680 | -547,046 |
Non-vested shares, ending balance | 3,401,654 | 6,773,132 | 6,334,903 | 1,920,887 |
Reportable_Segments_Details
Reportable Segments (Details) (USD $) | 3 Months Ended | 12 Months Ended | ||||||||||||||
In Millions, unless otherwise specified | Sep. 30, 2014 | Jun. 30, 2014 | Mar. 31, 2014 | Dec. 31, 2013 | Sep. 30, 2013 | Jun. 30, 2013 | Mar. 31, 2013 | Dec. 31, 2012 | Sep. 30, 2014 | Sep. 30, 2013 | Sep. 30, 2012 | |||||
Segment Reporting Information | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | |||||
REVENUE | $1,126 | $1,054 | $1,060 | $1,131 | $1,169 | $1,116 | $1,086 | $1,207 | $4,371 | [1] | $4,578 | $5,019 | ||||
GROSS PROFIT | 655 | 607 | 597 | 640 | 674 | 618 | 579 | 659 | 2,499 | 2,530 | 2,548 | |||||
OPERATING EXPENSES | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | |||||
Selling, general and administrative | ' | ' | ' | ' | ' | ' | ' | ' | 1,531 | 1,511 | 1,617 | |||||
Research and development | ' | ' | ' | ' | ' | ' | ' | ' | 379 | 445 | 464 | |||||
Amortization of acquired intangible assets | ' | ' | ' | ' | ' | ' | ' | ' | 227 | 228 | 227 | |||||
Restructuring and impairment charges, net | ' | ' | ' | ' | ' | ' | ' | ' | 165 | 200 | 147 | |||||
Acquisition-related costs | ' | ' | ' | ' | ' | ' | ' | ' | 0 | 1 | 4 | |||||
TOTAL OPERATING EXPENSES | ' | ' | ' | ' | ' | ' | ' | ' | 2,302 | 2,385 | 2,459 | |||||
OPERATING INCOME | 62 | 48 | 0 | 87 | 109 | 6 | 12 | 18 | 197 | 145 | 89 | |||||
INTEREST EXPENSE, LOSS ON EXTINGUISHMENT OF DEBT AND OTHER INCOME (EXPENSE), NET | ' | ' | ' | ' | ' | ' | ' | ' | -439 | -487 | -451 | |||||
LOSS FROM CONTINUING OPERATIONS BEFORE INCOME TAXES | ' | ' | ' | ' | ' | ' | ' | ' | -242 | -342 | -362 | |||||
TOTAL ASSETS | 7,257 | ' | ' | ' | 7,672 | ' | ' | ' | 7,257 | 7,672 | ' | |||||
Global Communications Solutions | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | |||||
Segment Reporting Information | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | |||||
REVENUE | ' | ' | ' | ' | ' | ' | ' | ' | 1,953 | 2,096 | 2,390 | |||||
GROSS PROFIT | ' | ' | ' | ' | ' | ' | ' | ' | 1,241 | 1,276 | 1,387 | |||||
OPERATING EXPENSES | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | |||||
TOTAL ASSETS | 1,590 | ' | ' | ' | 1,618 | ' | ' | ' | 1,590 | 1,618 | ' | |||||
Avaya Networking | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | |||||
Segment Reporting Information | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | |||||
REVENUE | ' | ' | ' | ' | ' | ' | ' | ' | 243 | 242 | 284 | |||||
GROSS PROFIT | ' | ' | ' | ' | ' | ' | ' | ' | 107 | 101 | 115 | |||||
OPERATING EXPENSES | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | |||||
TOTAL ASSETS | 26 | ' | ' | ' | 52 | ' | ' | ' | 26 | 52 | ' | |||||
Enterprise Collaboration Solutions | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | |||||
Segment Reporting Information | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | |||||
REVENUE | ' | ' | ' | ' | ' | ' | ' | ' | 2,196 | 2,338 | 2,674 | |||||
GROSS PROFIT | ' | ' | ' | ' | ' | ' | ' | ' | 1,348 | 1,377 | 1,502 | |||||
OPERATING EXPENSES | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | |||||
TOTAL ASSETS | 1,616 | ' | ' | ' | 1,670 | ' | ' | ' | 1,616 | 1,670 | ' | |||||
Avaya Global Services | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | |||||
Segment Reporting Information | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | |||||
REVENUE | ' | ' | ' | ' | ' | ' | ' | ' | 2,175 | 2,241 | 2,347 | |||||
GROSS PROFIT | ' | ' | ' | ' | ' | ' | ' | ' | 1,220 | 1,223 | 1,189 | |||||
OPERATING EXPENSES | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | |||||
TOTAL ASSETS | 2,628 | ' | ' | ' | 2,623 | ' | ' | ' | 2,628 | 2,623 | ' | |||||
Unallocated Amounts | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | |||||
Segment Reporting Information | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | |||||
REVENUE | ' | ' | ' | ' | ' | ' | ' | ' | 0 | [2] | -1 | [2] | -2 | [2] | ||
GROSS PROFIT | ' | ' | ' | ' | ' | ' | ' | ' | -69 | [2] | -70 | [2] | -143 | [2] | ||
Unallocated Amount to Segment | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | |||||
OPERATING EXPENSES | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | |||||
TOTAL ASSETS | $3,013 | [3] | ' | ' | ' | $3,379 | [3] | ' | ' | ' | $3,013 | [3] | $3,379 | [3] | ' | |
[1] | Revenue is attributed to geographic areas based on the location of customers. | |||||||||||||||
[2] | Unallocated Amounts in Gross Profit include the effect of the amortization of acquired technology intangible assets and costs that are not core to the measurement of segment managementbs performance, but rather are controlled at the corporate level. Unallocated Amounts in Revenue and Gross Profit also include the impacts of certain fair value adjustments recorded in purchase accounting in connection with acquisitions. | |||||||||||||||
[3] | Unallocated Assets consist of cash and cash equivalents, accounts receivable, deferred income tax assets, property, plant and equipment, acquired intangible assets, assets of discontinued operations and other assets. Unallocated Assets are managed at the corporate level and are not identified with a specific segment. |
Reportable_Segments_Revenues_f
Reportable Segments - Revenues from External Customers and Long-Lived Assets (Details) (USD $) | 3 Months Ended | 12 Months Ended | |||||||||||||
In Millions, unless otherwise specified | Sep. 30, 2014 | Jun. 30, 2014 | Mar. 31, 2014 | Dec. 31, 2013 | Sep. 30, 2013 | Jun. 30, 2013 | Mar. 31, 2013 | Dec. 31, 2012 | Sep. 30, 2014 | Sep. 30, 2013 | Sep. 30, 2012 | ||||
Revenues from External Customers and Long-Lived Assets | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ||||
Revenue | $1,126 | $1,054 | $1,060 | $1,131 | $1,169 | $1,116 | $1,086 | $1,207 | $4,371 | [1] | $4,578 | $5,019 | |||
Long-Lived Assets | 281 | [2] | ' | ' | ' | 334 | [2] | ' | ' | ' | 281 | [2] | 334 | [2] | ' |
U.S. | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ||||
Revenues from External Customers and Long-Lived Assets | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ||||
Revenue | ' | ' | ' | ' | ' | ' | ' | ' | 2,267 | [1] | 2,430 | 2,634 | |||
Long-Lived Assets | 162 | [2] | ' | ' | ' | 207 | [2] | ' | ' | ' | 162 | [2] | 207 | [2] | ' |
International | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ||||
Revenues from External Customers and Long-Lived Assets | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ||||
Revenue | ' | ' | ' | ' | ' | ' | ' | ' | 2,104 | [1] | 2,148 | 2,385 | |||
Long-Lived Assets | 119 | [2] | ' | ' | ' | 127 | [2] | ' | ' | ' | 119 | [2] | 127 | [2] | ' |
Total EMEA | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ||||
Revenues from External Customers and Long-Lived Assets | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ||||
Revenue | ' | ' | ' | ' | ' | ' | ' | ' | 1,234 | [1] | 1,239 | 1,349 | |||
Long-Lived Assets | 81 | [2] | ' | ' | ' | 89 | [2] | ' | ' | ' | 81 | [2] | 89 | [2] | ' |
APAC - Asia Pacific | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ||||
Revenues from External Customers and Long-Lived Assets | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ||||
Revenue | ' | ' | ' | ' | ' | ' | ' | ' | 445 | [1] | 457 | 497 | |||
Long-Lived Assets | 24 | [2] | ' | ' | ' | 24 | [2] | ' | ' | ' | 24 | [2] | 24 | [2] | ' |
Americas International - Canada and Latin America | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ||||
Revenues from External Customers and Long-Lived Assets | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ||||
Revenue | ' | ' | ' | ' | ' | ' | ' | ' | 425 | [1] | 452 | 539 | |||
Long-Lived Assets | $14 | [2] | ' | ' | ' | $14 | [2] | ' | ' | ' | $14 | [2] | $14 | [2] | ' |
[1] | Revenue is attributed to geographic areas based on the location of customers. | ||||||||||||||
[2] | Represents property, plant and equipment, net. |
Accumulated_Other_Comprehensiv2
Accumulated Other Comprehensive Loss (Details) (USD $) | 12 Months Ended | |||
In Millions, unless otherwise specified | Sep. 30, 2014 | Sep. 30, 2013 | Sep. 30, 2012 | Sep. 30, 2011 |
Increase (Decrease) in Stockholders' Equity [Roll Forward] | ' | ' | ' | ' |
Accumulated Other Comprehensive Income (Loss), Pension and Other Postretirement Benefit Plans, Net of Tax | ($1,150) | ($949) | ($1,109) | ($1,111) |
Other Comprehensive Income (Loss), Pension and Other Postretirement Benefit Plans, Net Unamortized Gain (Loss) Arising During Period, before Tax | -251 | 193 | -38 | ' |
Other Comprehensive Income (Loss), Reclassification, Pension and Other Postretirement Benefit Plans, Net Gain (Loss) Recognized in Net Periodic Benefit Cost, before Tax | 50 | 88 | 94 | ' |
Other Comprehensive Income (Loss), Pension and Other Postretirement Benefit Plans, Tax | 0 | -121 | -54 | ' |
Accumulated Other Comprehensive Income (Loss), Foreign Currency Translation Adjustment, Net of Tax | -49 | -56 | -13 | -50 |
Other Comprehensive Income (Loss), Foreign Currency Transaction and Translation Gain (Loss), before Reclassification and Tax | 7 | -47 | 37 | ' |
Other Comprehensive Income (Loss), Foreign Currency Transaction and Translation Adjustment, before Tax | 0 | 0 | 0 | ' |
Other Comprehensive Income (Loss), Foreign Currency Translation Adjustment, Tax | 0 | 4 | 0 | ' |
Accumulated Other Comprehensive Income (Loss), Cumulative Changes in Net Gain (Loss) from Cash Flow Hedges, Effect Net of Tax | 0 | -3 | -14 | ' |
Other Comprehensive Income (Loss), Derivatives Qualifying as Hedges, before Tax | 0 | 0 | -7 | ' |
Other Comprehensive Income (Loss), Reclassification Adjustment from AOCI on Derivatives, before Tax | 0 | 13 | 25 | ' |
Other Comprehensive Income (Loss), Unrealized Gain (Loss) on Derivatives Arising During Period, Tax | 0 | -10 | -7 | ' |
Accumulated Other Comprehensive Income (Loss), Cumulative Changes in Net Gain (Loss) from Cash Flow Hedges, Effect Net of Tax | 0 | 0 | -3 | ' |
Accumulated Other Comprehensive Income (Loss) Other | -1 | -1 | -1 | -3 |
Other Comprehensive Income (Loss), Other, Before Reclassification and Tax | 0 | 0 | 1 | ' |
Other Comprehensive Income (Loss), Other, Before Tax | 0 | 0 | 2 | ' |
Other Comprehensive Income (Loss), Other, Tax | 0 | 0 | -1 | ' |
Accumulated other comprehensive loss | -1,200 | -1,006 | -1,126 | -1,178 |
Other Comprehensive Income (Loss), Before Reclassification and Tax | -244 | 146 | -7 | ' |
Other Comprehensive Income (Loss), before Tax | 50 | 101 | 121 | ' |
Other Comprehensive Income (Loss), Tax | 0 | -127 | -62 | ' |
Other | 0 | 0 | 2 | ' |
Cost of Services | ' | ' | ' | ' |
Increase (Decrease) in Stockholders' Equity [Roll Forward] | ' | ' | ' | ' |
Other Comprehensive Income (Loss), Reclassification, Pension and Other Postretirement Benefit Plans, Net Gain (Loss) Recognized in Net Periodic Benefit Cost, before Tax | 13 | 21 | 24 | ' |
Selling, General and Administrative Expenses | ' | ' | ' | ' |
Increase (Decrease) in Stockholders' Equity [Roll Forward] | ' | ' | ' | ' |
Other Comprehensive Income (Loss), Reclassification, Pension and Other Postretirement Benefit Plans, Net Gain (Loss) Recognized in Net Periodic Benefit Cost, before Tax | 20 | 36 | 37 | ' |
Research and Development Expense | ' | ' | ' | ' |
Increase (Decrease) in Stockholders' Equity [Roll Forward] | ' | ' | ' | ' |
Other Comprehensive Income (Loss), Reclassification, Pension and Other Postretirement Benefit Plans, Net Gain (Loss) Recognized in Net Periodic Benefit Cost, before Tax | 4 | 10 | 9 | ' |
Interest Expense | ' | ' | ' | ' |
Increase (Decrease) in Stockholders' Equity [Roll Forward] | ' | ' | ' | ' |
Other Comprehensive Income (Loss), Derivatives Qualifying as Hedges, before Tax | 0 | 13 | 25 | ' |
Cost of Goods, Total | ' | ' | ' | ' |
Increase (Decrease) in Stockholders' Equity [Roll Forward] | ' | ' | ' | ' |
Other Comprehensive Income (Loss), Reclassification, Pension and Other Postretirement Benefit Plans, Net Gain (Loss) Recognized in Net Periodic Benefit Cost, before Tax | $13 | $21 | $24 | ' |
Related_Party_Transactions_Det
Related Party Transactions (Details) (USD $) | 12 Months Ended | 0 Months Ended | 12 Months Ended | 0 Months Ended | 12 Months Ended | 12 Months Ended | ||||||||||||||||||||||||||||||||||||||
Sep. 30, 2014 | Sep. 30, 2013 | Sep. 30, 2012 | Sep. 30, 2014 | Sep. 30, 2013 | Sep. 30, 2012 | Sep. 30, 2014 | Sep. 30, 2014 | Sep. 30, 2013 | Sep. 30, 2014 | Sep. 30, 2013 | Sep. 30, 2013 | Dec. 21, 2012 | Sep. 30, 2014 | Sep. 30, 2013 | Dec. 21, 2012 | Sep. 30, 2013 | Sep. 30, 2012 | Sep. 30, 2013 | Sep. 30, 2012 | Sep. 30, 2014 | Dec. 21, 2012 | Sep. 30, 2013 | Sep. 30, 2014 | Sep. 30, 2014 | Sep. 30, 2014 | Sep. 30, 2014 | Sep. 30, 2014 | Sep. 30, 2014 | Sep. 30, 2013 | Oct. 03, 2012 | Oct. 03, 2011 | Oct. 03, 2011 | Oct. 03, 2012 | Sep. 30, 2014 | Sep. 30, 2013 | Sep. 30, 2014 | Sep. 30, 2013 | Sep. 30, 2013 | Sep. 30, 2014 | Sep. 30, 2013 | Sep. 30, 2012 | Sep. 30, 2014 | Sep. 30, 2013 | |
Silver Lake Management Company L.L.C. | Silver Lake Management Company L.L.C. | Silver Lake Management Company L.L.C. | The Sponsors | The Sponsors | The Sponsors | Tpg Capital | Mohebbi | Mohebbi | Rittenmeyer | Rittenmeyer | Unsecured Debt | Unsecured Debt | Secured Debt | Secured Debt | Secured Debt | Secured Debt | Secured Debt | Secured Debt | Secured Debt | Secured Debt | Secured Debt | Secured Debt | Secured Debt | NES acquisition | NES acquisition | NES acquisition | NES acquisition | Unified Communications Solutions Provider | Unified Communications Solutions Provider | Unified Communications Solutions Provider | Unified Communications Solutions Provider | Unified Communications Solutions Provider | Unified Communications Solutions Provider | Maximum | Maximum | Maximum | Maximum | Maximum | Maximum | Maximum | Maximum | Maximum | Maximum | |
10.125%/10.875% senior unsecured PIK toggle notes due 2015 | 10.125%/10.875% senior unsecured PIK toggle notes due 2015 | Senior secured notes 9 percent | Senior secured notes 9 percent | Senior secured notes 9 percent | Senior Secured Term B-1 Loans | Senior Secured Term B-1 Loans | Senior Secured Term B-1 Loans | Senior Secured Term B-1 Loans | Senior Secured Term B-4 Loans | Senior Secured Term B-5 Loans | Senior Secured Term B-5 Loans | Senior Secured Term B-5 Loans | Series A Preferred Stock | Series A Preferred Stock | Series B Preferred Stock | Series B Preferred Stock | Loan | Advance to Parent due January 24, 2019 | Advance to Parent due October 3, 2015 | Expert Global Solutions | Expert Global Solutions | Charles Schwab | Charles Schwab | Intuit | Ciena | Ciena | Ciena | Unsecured Debt | Unsecured Debt | |||||||||||||||
Tpg Capital | Silver Lake Partners | Silver Lake Partners | Tpg Capital | Tpg Capital | Silver Lake Partners | Silver Lake Partners | Silver Lake Partners | Tpg Capital | Silver Lake Partners | Tpg Capital | 10.125%/10.875% senior unsecured PIK toggle notes due 2015 | 10.125%/10.875% senior unsecured PIK toggle notes due 2015 | ||||||||||||||||||||||||||||||||
Related Party Transaction [Line Items] | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' |
Management fee | $7,000,000 | $7,000,000 | $7,000,000 | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' |
Management Fee, current year reduction | ' | ' | ' | ' | ' | ' | 1,325,000 | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' |
Management Fee, next fiscal year and thereafter reduction | ' | ' | ' | ' | ' | ' | 800,000 | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' |
Annual management fee | ' | ' | ' | ' | ' | ' | ' | 500,000 | 450,000 | 300,000 | 75,000 | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' |
Cost of goods and services sold | ' | ' | ' | 8,000,000 | 1,000,000 | 2,000,000 | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | 1,000,000 | 1,000,000 | 1,000,000 | ' | ' |
Repayments of Debt and Capital Lease Obligations | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | 22,000,000 | ' | ' | ' | ' | ' | ' | ' | ' | 284,000,000 | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' |
Debt instrument stated rate | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | 10.88% | ' | 9.00% | 9.00% | 9.00% | ' | ' | ' | ' | ' | ' | 10.50% | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | 10.88% | 10.88% |
Revenue from related parties | ' | ' | ' | 27,000,000 | 6,000,000 | 7,000,000 | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | 9,000,000 | 9,000,000 | 1,000,000 | 1,000,000 | 2,000,000 | 1,000,000 | ' | ' | ' | ' |
Payments for loans receivable | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | 5,000,000 | 10,000,000 | 23,000,000 | 4,000,000 | 1,000,000 | ' | ' | 1,000,000 | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' |
Preferred shares issued | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | 38,864.13 | 38,864.13 | 32,649 | 32,649 | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' |
Number of loans received from Avaya | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | 2 | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' |
Related parties notes receivable | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | $9,000,000 | $9,000,000 | $10,000,000 | $8,000,000 | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' |
Stated interest rate percentage notes receivable, related parties | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | 1.65% | 0.93% | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' |
Commitments_And_Contingencies_1
Commitments And Contingencies - Movement in product warranty liability (Details) (USD $) | 12 Months Ended | |
In Millions, unless otherwise specified | Sep. 30, 2014 | Sep. 30, 2013 |
Movement in product warranty liability: | ' | ' |
Balance at beginning of period | $16 | $16 |
Reductions for payments and costs to satisfy claims | -13 | -16 |
Accruals for warranties issued during the period | 10 | 16 |
Balance at end of period | $13 | $16 |
General length of product warranty, maximum | '2 years | ' |
Commitments_And_Contingencies_2
Commitments And Contingencies - Commitments and Contingencies, other disclosures (Details) (USD $) | 12 Months Ended | 0 Months Ended | 12 Months Ended | 12 Months Ended | 1 Months Ended | 0 Months Ended | ||||||||||||||
Sep. 30, 2014 | Sep. 30, 2012 | Sep. 30, 2010 | Mar. 27, 2014 | Mar. 26, 2014 | Sep. 30, 2014 | Sep. 30, 2013 | Sep. 30, 2014 | Sep. 30, 2014 | Sep. 30, 2014 | Sep. 30, 2014 | Sep. 30, 2014 | Sep. 30, 2014 | Sep. 30, 2014 | Sep. 30, 2014 | Sep. 30, 2014 | Sep. 30, 2014 | Mar. 27, 2014 | Sep. 30, 2014 | Nov. 10, 2014 | |
supplier | Antitrust Litigation | Antitrust Litigation | Hazardous Noise Exposure Litigation By Former Employees | Hazardous Noise Exposure Litigation By Former Employees | Surety Bond | Product Financing Guarantees | Indemnification Agreement | Minimum | Maximum | Maximum | Standby Letters of Credit | Revolving Credit Facility | Revolving Credit Facility | Uncommitted Facilities | Pending Litigation | Settled Litigation | Subsequent Event | |||
claim | claim | plaintiffs | Surety Bond | Hazardous Noise Exposure Litigation By Former Employees | Surety Bond | Maximum | Antitrust Litigation | Antitrust Litigation | Pending Litigation | |||||||||||
Antitrust Litigation | ||||||||||||||||||||
Loss Contingencies [Line Items] | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' |
Loss Contingency, Claims Settled, Number | ' | ' | ' | 2 | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' |
Loss Contingency, Pending Claims, Number | ' | ' | ' | ' | 8 | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' |
Loss Contingency, Range of Possible Loss, Portion Not Accrued | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | $20,000,000 | ' | ' |
Loss Contingency, Damages Awarded, Value Trebled | ' | ' | ' | 60,000,000 | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' |
Litigation Settlement, amount | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | -63,000,000 | ' |
Litigation settlement, interest amount awarded (against) | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | -3,000,000 | ' |
Loss contingency damages sought | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | 50,000 | ' | ' | ' | ' | ' | ' | ' | 60,000,000 |
Number of plaintiffs | ' | ' | ' | ' | ' | ' | 101 | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' |
Line of credit facility, maximum borrowing capacity | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | 120,000,000 | 79,000,000 | 535,000,000 | 41,000,000 | ' | ' | ' |
Surety bonds duration | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | '3 months | ' | '3 years | ' | ' | ' | ' | ' | ' | ' |
Letters of credit backing surety bonds, amount | 8,000,000 | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' |
Loss contingency, estimate of possible loss | ' | ' | ' | ' | ' | ' | ' | 18,000,000 | 1,000,000 | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' |
Threshold amount of Contribution And Distribution Agreement | ' | ' | ' | ' | ' | ' | ' | ' | ' | 50,000,000 | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' |
Litigation, length of period related to claim | ' | ' | ' | ' | ' | '40 years | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' |
Operating Leases, Rent Expense, Net | 107,000,000 | 107,000,000 | 112,000,000 | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' |
Accrued rent | 81,000,000 | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' |
Operating Leases, Future Minimum Payments Due, Fiscal Year Maturity [Abstract] | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' |
2015 | 93,000,000 | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' |
2016 | 80,000,000 | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' |
2017 | 62,000,000 | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' |
2018 | 55,000,000 | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' |
2019 and thereafter | 129,000,000 | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' |
Future minimum lease payments | 419,000,000 | 17,000,000 | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' |
Capital Leases, Future Minimum Payments Due, Fiscal Year Maturity [Abstract] | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' |
2015 | 19,000,000 | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' |
2016 | 17,000,000 | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' |
2017 | 16,000,000 | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' |
2018 | 12,000,000 | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' |
2019 and thereafter | 3,000,000 | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' |
Future minimum lease payments | 67,000,000 | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' |
Less: Imputed interest | -8,000,000 | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' |
Present value of net minimum lease payments | 59,000,000 | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' |
Other Disclosure Items [Abstract] | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' |
LTIP authorized | 60,000,000 | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' |
LTIP outstanding | $32,000,000 | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' |
Number of significant suppliers, purchase commitment | 2 | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' |
Length of subsequent renewals of significant purchase commitments | '12 months | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' |
Quarterly_Information_unaudite2
Quarterly Information (unaudited) (Details) (USD $) | 3 Months Ended | 12 Months Ended | ||||||||||
In Millions, unless otherwise specified | Sep. 30, 2014 | Jun. 30, 2014 | Mar. 31, 2014 | Dec. 31, 2013 | Sep. 30, 2013 | Jun. 30, 2013 | Mar. 31, 2013 | Dec. 31, 2012 | Sep. 30, 2014 | Sep. 30, 2013 | Sep. 30, 2012 | |
Quarterly Financial Information Disclosure [Abstract] | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | ' | |
Revenue | $1,126 | $1,054 | $1,060 | $1,131 | $1,169 | $1,116 | $1,086 | $1,207 | $4,371 | [1] | $4,578 | $5,019 |
Gross profit | 655 | 607 | 597 | 640 | 674 | 618 | 579 | 659 | 2,499 | 2,530 | 2,548 | |
Operating income (loss) | 62 | 48 | 0 | 87 | 109 | 6 | 12 | 18 | 197 | 145 | 89 | |
Provision for (benefit from) income taxes | -32 | 8 | -1 | -26 | 29 | 3 | -7 | 10 | -51 | 35 | 4 | |
Net loss | ($19) | ($62) | ($96) | ($54) | $23 | ($110) | ($192) | ($85) | ($231) | ($364) | ($344) | |
[1] | Revenue is attributed to geographic areas based on the location of customers. |