TransDigm (TDG) 10-Q 5 May 20 2020 Q2 Quarterly report Financial data

Cover Page Cover Page

Cover Page Cover Page - shares	6 Months Ended
	Mar. 28, 2020	Apr. 27, 2020
Document Information [Line Items]
Document Type	10-Q
Document Quarterly Report	true
Document Period End Date	Mar. 28, 2020
Document Transition Report	false
Entity File Number	001-32833
Entity Registrant Name	TransDigm Group Incorporated
Entity Incorporation, State or Country Code	DE
Entity Tax Identification Number	41-2101738
Entity Address, Address Line One	1301 East 9th Street,
Entity Address, Address Line Two	Suite 3000,
Entity Address, City or Town	Cleveland,
Entity Address, State or Province	OH
Entity Address, Postal Zip Code	44114
City Area Code	216
Local Phone Number	706-2960
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Filer Category	Large Accelerated Filer
Entity Emerging Growth Company	false
Entity Small Business	false
Entity Shell Company	false
Title of 12(b) Security	Common Stock, $0.01 par value
Trading Symbol	TDG
Security Exchange Name	NYSE
Entity Common Stock, Shares Outstanding		54,072,319
Document Fiscal Period Focus	Q2
Entity Central Index Key	0001260221
Document Fiscal Year Focus	2020
Amendment Flag	false
Current Fiscal Year End Date	--09-30

Condensed Consolidated Balance

Condensed Consolidated Balance Sheets - USD ($) $ in Millions	Mar. 28, 2020	Sep. 30, 2019
CURRENT ASSETS:
Cash and cash equivalents	$ 2,668	$ 1,467
Trade accounts receivable—Net	999	1,068
Inventories—Net	1,313	1,233
Assets held-for-sale	0	962
Prepaid expenses and other	220	135
Total current assets	5,200	4,865
PROPERTY, PLANT AND EQUIPMENT—NET	748	757
GOODWILL	7,846	7,820
OTHER INTANGIBLE ASSETS—NET	2,669	2,744
DEFERRED INCOME TAXES	13	0
OTHER	159	69
TOTAL ASSETS	16,635	16,255
CURRENT LIABILITIES:
Current portion of long-term debt	279	80
Short-term borrowings—trade receivable securitization facility	350	350
Accounts payable	266	276
Accrued liabilities	761	675
Liabilities held-for-sale	0	157
Total current liabilities	1,656	1,538
LONG-TERM DEBT	17,933	16,469
Deferred Tax Liabilities, Gross	385	441
OTHER NON-CURRENT LIABILITIES	866	691
Total liabilities	20,840	19,139
TD GROUP STOCKHOLDERS’ DEFICIT:
Common stock - $.01 par value; authorized 224,400,000 shares; issued 58,233,574 and 57,623,311 at March 28, 2020 and September 30, 2019, respectively	1	1
Additional paid-in capital	1,488	1,379
Accumulated deficit	(4,401)	(3,120)
Accumulated other comprehensive loss	(503)	(379)
Treasury stock, at cost; 4,198,226 and 4,161,326 shares at March 28, 2020 and September 30, 2019, respectively	(794)	(775)
Total TD Group stockholders’ deficit	(4,209)	(2,894)
NONCONTROLLING INTERESTS	4	10
Total stockholders' deficit	(4,205)	(2,884)
TOTAL LIABILITIES AND STOCKHOLDERS’ DEFICIT	$ 16,635	$ 16,255

Condensed Consolidated Balanc_2

Condensed Consolidated Balance Sheets Parenthetical - $ / shares	Mar. 28, 2020	Sep. 30, 2019
Statement of Financial Position [Abstract]
Common Stock, Par or Stated Value Per Share	$ 0.01	$ 0.01
Common Stock, Shares Authorized	224,400,000	224,400,000
Common Stock, Shares, Issued	57,792,781	57,623,311
Treasury Stock, Shares	(4,198,226)	(4,161,326)

Condensed Consolidated Statemen

Condensed Consolidated Statements of Income - USD ($) shares in Millions, $ in Millions	3 Months Ended		6 Months Ended
	Mar. 28, 2020	Mar. 30, 2019	Mar. 28, 2020	Mar. 30, 2019
NET SALES	$ 1,443	$ 1,168	$ 2,908	$ 2,161
COST OF SALES	625	518	1,288	947
GROSS PROFIT	818	650	1,620	1,214
SELLING AND ADMINISTRATIVE EXPENSES	180	160	381	282
AMORTIZATION OF INTANGIBLE ASSETS	46	22	86	42
INCOME FROM OPERATIONS	592	468	1,153	890
INTEREST EXPENSE - NET	252	202	501	374
REFINANCING COSTS	3	3	26	3
OTHER INCOME	0	0	(3)	0
INCOME FROM CONTINUING OPERATIONS BEFORE INCOME TAXES	337	263	629	513
INCOME TAX PROVISION	14	63	73	117
INCOME FROM CONTINUING OPERATIONS	323	200	556	396
(LOSS) INCOME FROM DISCONTINUED OPERATIONS, NET OF TAX	(4)	2	68	2
Net Income	319	202	624	398
LESS: NET INCOME ATTRIBUTABLE TO NONCONTROLLING INTERESTS	0	0	(1)	0
NET INCOME ATTRIBUTABLE TO TD GROUP	319	202	623	398
NET INCOME APPLICABLE TO TD GROUP COMMON STOCKHOLDERS	$ 319	$ 202	$ 438	$ 374
Earnings per share attributable to TD Group common stockholders:
Earnings per share from continuing operations - basic and diluted	$ 5.63	$ 3.56	$ 6.45	$ 6.61
(Loss) Earnings per share from discontinued operations - basic and diluted	(0.07)	0.04	1.18	0.04
Earnings per share	5.56	3.60	7.63	6.65
Cash dividends declared per common share	$ 0	$ 0	$ 32.50	$ 0
Weighted-average shares outstanding:
Basic and diluted	57.4	56.3	57.4	56.3

Condensed Consolidated Statem_2

Condensed Consolidated Statements of Comprehensive Income - USD ($) $ in Millions	3 Months Ended				6 Months Ended
	Mar. 28, 2020	Dec. 28, 2019	Mar. 30, 2019	Dec. 29, 2018	Mar. 28, 2020	Mar. 30, 2019
Net income	$ 319		$ 202		$ 624	$ 398
Less: Net income attributable to noncontrolling interests	0		0		(1)	0
NET INCOME ATTRIBUTABLE TO TD GROUP	319	$ 304	202	$ 196	623	398
Other comprehensive (loss) income, net of tax:
Foreign currency translation	(106)	98	(13)	(11)	(8)	(24)
Unrealized loss on derivatives	(145)	23	(63)	$ (74)	(122)	(137)
Pensions and other postretirement benefits	0	$ 6	0		6	0
Other comprehensive loss, net of tax, attributable to TD Group	(251)		(76)		(124)	(161)
TOTAL COMPREHENSIVE INCOME ATTRIBUTABLE TO TD GROUP	$ 68		$ 126		$ 499	$ 237

Condensed Consolidated Statem_3

Condensed Consolidated Statement of Changes in Stockholders' Deficit - USD ($) $ in Millions	Total	Common Stock	Additional Paid-In Capital	Accumulated Deficit	Accumulated Other Comprehensive Income (Loss)	Treasury Stock	Noncontrolling Interest
NONCONTROLLING INTERESTS							$ 0
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Total stockholders' deficit	$ (1,808)
BALANCE (in shares) at Sep. 30, 2018		56,895,686
BALANCE (in shares) at Sep. 30, 2018						(4,161,326)
BALANCE at Sep. 30, 2018		$ 1	$ 1,209	$ (2,247)	$ 4	$ (775)
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Dividend Equivalent Payments On Certain Stock Options	(3)			(3)
Cumulative Effect on Retained Earnings, Net of Tax	3
Cumulative Effect on Retained Earnings, Net of Tax | ASC 606 and ASU 2016-06				3
Compensation expense recognized for employee stock options	16		16
Exercise of employee stock options		109,695
Exercise of employee stock options	14		14
Net income attributable to TD Group	(196)			196
Foreign currency translation adjustments, net of tax	(11)				(11)
Unrealized (loss) gain on derivatives, net of tax	(74)				(74)
BALANCE (in shares) at Dec. 29, 2018		57,005,381
BALANCE (in shares) at Dec. 29, 2018						(4,161,326)
BALANCE at Dec. 29, 2018		$ 1	1,239	(2,051)	(81)	$ (775)
BALANCE (in shares) at Sep. 30, 2018		56,895,686
BALANCE (in shares) at Sep. 30, 2018						(4,161,326)
BALANCE at Sep. 30, 2018		$ 1	1,209	(2,247)	4	$ (775)
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net income attributable to TD Group	(398)
Foreign currency translation adjustments, net of tax	(24)
Unrealized (loss) gain on derivatives, net of tax	(137)
Pensions and other postretirement benefit adjustments, net of tax	0
BALANCE (in shares) at Mar. 30, 2019		57,304,097
BALANCE (in shares) at Mar. 30, 2019						(4,161,326)
BALANCE at Mar. 30, 2019		$ 1	1,291	(1,851)	(157)	$ (775)
NONCONTROLLING INTERESTS							0
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Total stockholders' deficit	(1,667)
BALANCE (in shares) at Dec. 29, 2018		57,005,381
BALANCE (in shares) at Dec. 29, 2018						(4,161,326)
BALANCE at Dec. 29, 2018		$ 1	1,239	(2,051)	(81)	$ (775)
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Dividend Equivalent Payments On Certain Stock Options	(2)			(2)
Acquisition of business	(9)						9
Compensation expense recognized for employee stock options	19		19
Exercise of employee stock options		298,240
Exercise of employee stock options	$ 33		33
Stock Issued During Period, Shares, New Issues	0	476
Net income attributable to TD Group	$ (202)			202
Foreign currency translation adjustments, net of tax	(13)				(13)
Unrealized (loss) gain on derivatives, net of tax	(63)				(63)
Pensions and other postretirement benefit adjustments, net of tax	0
BALANCE (in shares) at Mar. 30, 2019		57,304,097
BALANCE (in shares) at Mar. 30, 2019						(4,161,326)
BALANCE at Mar. 30, 2019		$ 1	1,291	(1,851)	(157)	$ (775)
NONCONTROLLING INTERESTS							9
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Total stockholders' deficit	(1,482)
NONCONTROLLING INTERESTS	10						10
Total stockholders' deficit	$ (2,884)
BALANCE (in shares) at Sep. 30, 2019	57,623,311	57,623,311
BALANCE (in shares) at Sep. 30, 2019	(4,161,326)					(4,161,326)
BALANCE at Sep. 30, 2019	$ (2,894)	$ 1	1,379	(3,120)	(379)	$ (775)
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Equity of noncontrolling interested divested	(6)						(6)
Dividend Equivalent Payments On Certain Stock Options	(19)			(19)
Dividend Equivalent Declared On Certain Stock Options	(1,864)			(1,864)
Compensation expense recognized for employee stock options	23		23
Exercise of employee stock options		169,470
Exercise of employee stock options	20		20
Net income attributable to TD Group	(304)			304
Foreign currency translation adjustments, net of tax	98				98
Unrealized (loss) gain on derivatives, net of tax	23				23
Pensions and other postretirement benefit adjustments, net of tax	$ 6				6
BALANCE (in shares) at Dec. 28, 2019		57,792,781
BALANCE (in shares) at Dec. 28, 2019						(4,161,326)
BALANCE at Dec. 28, 2019		$ 1	1,422	(4,699)	(252)	$ (775)
BALANCE (in shares) at Sep. 30, 2019	57,623,311	57,623,311
BALANCE (in shares) at Sep. 30, 2019	(4,161,326)					(4,161,326)
BALANCE at Sep. 30, 2019	$ (2,894)	$ 1	1,379	(3,120)	(379)	$ (775)
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net income attributable to TD Group	(623)
Foreign currency translation adjustments, net of tax	(8)
Unrealized (loss) gain on derivatives, net of tax	(122)
Pensions and other postretirement benefit adjustments, net of tax	$ 6
BALANCE (in shares) at Mar. 28, 2020	57,792,781	58,233,574
BALANCE (in shares) at Mar. 28, 2020	(4,198,226)					(4,198,226)
BALANCE at Mar. 28, 2020	$ (4,209)	$ 1	1,488	(4,401)	(503)	$ (794)
NONCONTROLLING INTERESTS							4
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Total stockholders' deficit	(4,299)
BALANCE (in shares) at Dec. 28, 2019		57,792,781
BALANCE (in shares) at Dec. 28, 2019						(4,161,326)
BALANCE at Dec. 28, 2019		$ 1	1,422	(4,699)	(252)	$ (775)
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Dividend Equivalent Payments On Certain Stock Options	(21)			(21)
Compensation expense recognized for employee stock options	17		17
Exercise of employee stock options		440,793
Exercise of employee stock options	49		49
Net income attributable to TD Group	(319)			319
Foreign currency translation adjustments, net of tax	(106)				(106)
Unrealized (loss) gain on derivatives, net of tax	(145)				(145)
Pensions and other postretirement benefit adjustments, net of tax	$ 0
BALANCE (in shares) at Mar. 28, 2020	57,792,781	58,233,574
BALANCE (in shares) at Mar. 28, 2020	(4,198,226)					(4,198,226)
BALANCE at Mar. 28, 2020	$ (4,209)	$ 1	$ 1,488	$ (4,401)	$ (503)	$ (794)
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Treasury Stock, Shares, Acquired						(36,900)
Treasury Stock, Value, Acquired, Cost Method	(19)					$ (19)
NONCONTROLLING INTERESTS	4						$ 4
Total stockholders' deficit	$ (4,205)

Condensed Consolidated Statem_4

Condensed Consolidated Statement of Cash Flows - USD ($) $ in Millions	6 Months Ended
	Mar. 28, 2020	Mar. 30, 2019
OPERATING ACTIVITIES:
Net Income	$ 624	$ 398
Net income from discontinued operations	(68)	(2)
Adjustments to reconcile net income to net cash provided by operating activities:
Depreciation	55	32
Amortization of intangible assets	86	42
Amortization of debt issuance costs, original issue discount and premium	16	13
Amortization of inventory step-up	0	20
Loss contracts amortization	(25)	(5)
Refinancing costs	26	3
Non-cash equity compensation	37	38
Deferred income taxes	(9)	(7)
Changes in assets/liabilities, net of effects from acquisitions of businesses:
Trade accounts receivable	74	(7)
Inventories	(97)	(45)
Income taxes receivable/payable	(73)	16
Other assets	(32)	(54)
Accounts payable	(12)	1
Accrued interest	68	28
Accrued and other liabilities	(76)	(18)
Net Cash Provided by (Used in) Operating Activities	594	453
INVESTING ACTIVITIES:
Capital expenditures	(50)	(44)
Payments made in connection with acquisitions, net of cash acquired	0	(3,569)
Proceeds in connection with the sale of discontinued operations, net	904	0
Net Cash Provided by (Used in) Investing Activities	854	(3,613)
FINANCING ACTIVITIES:
Proceeds from exercise of stock options	69	47
Dividends and dividend equivalent payments	(1,928)	(24)
Payments for Repurchase of Common Stock	(19)	0
Proceeds from Lines of Credit	200	0
Repayments of Long-term Debt	(19)	(38)
Redemption of senior subordinated notes due 2022, net	0	(550)
Repayments of Other Long-term Debt	(1,168)	0
Proceeds from 5.50% senior subordinated notes due 2027, net	0	545
Proceeds from Issuance of Senior Long-term Debt	0	3,937
Proceeds from Issuance of Long-term Debt	2,625	0
Financing fees and other, net	(8)	(2)
Net Cash Provided by (Used in) Financing Activities	(248)	3,915
EFFECT OF EXCHANGE RATE CHANGES ON CASH AND CASH EQUIVALENTS	1	1
NET INCREASE IN CASH AND CASH EQUIVALENTS	1,201	756
CASH AND CASH EQUIVALENTS, BEGINNING OF PERIOD	1,467	2,073
CASH AND CASH EQUIVALENTS, END OF PERIOD	2,668	2,829
SUPPLEMENTAL DISCLOSURE OF CASH FLOW INFORMATION:
Cash paid during the period for interest	424	365
Cash paid during the period for income taxes, net of refunds	$ 183	$ 121

DESCRIPTION OF THE BUSINESS

DESCRIPTION OF THE BUSINESS	6 Months Ended
	Mar. 28, 2020
Accounting Policies [Abstract]
DESCRIPTION OF THE BUSINESS	DESCRIPTION OF THE BUSINESS Description of the Business – TransDigm Group Incorporated (“TD Group”), through its wholly-owned subsidiary, TransDigm Inc., is a leading global designer, producer and supplier of highly engineered aircraft components for use on nearly every commercial and military aircraft in service today. TransDigm Inc., along with TransDigm Inc.’s direct and indirect wholly-owned operating subsidiaries (collectively, with TD Group, the “Company” or “TransDigm”), offers a broad range of proprietary aerospace components. TD Group has no significant assets or operations other than its 100% ownership of TransDigm Inc. TD Group’s common stock is listed on the New York Stock Exchange, or the NYSE, under the trading symbol “TDG.” TransDigm's major product offerings, substantially all of which are ultimately provided to end-users in the aerospace industry, include mechanical/electro-mechanical actuators and controls, ignition systems and engine technology, specialized pumps and valves, power conditioning devices, specialized AC/DC electric motors and generators, NiCad batteries and chargers, engineered latching and locking devices, rods and locking devices, engineered connectors and elastomers, databus and power controls, cockpit security components and systems, specialized cockpit displays, aircraft audio systems, specialized lavatory components, seat belts and safety restraints, engineered interior surfaces and related components, advanced sensor products, switches and relay panels, advanced displays, thermal protection and insulation, lighting and control technology, military personnel parachutes, high performance hoists, winches and lifting devices, and cargo loading, handling and delivery systems.

UNAUDITED INTERIM FINANCIAL INF

UNAUDITED INTERIM FINANCIAL INFORMATION	6 Months Ended
	Mar. 28, 2020
Organization, Consolidation and Presentation of Financial Statements [Abstract]
UNAUDITED INTERIM FINANCIAL INFOMRATION	UNAUDITED INTERIM FINANCIAL INFORMATION The financial information included herein is unaudited; however, the information reflects all adjustments (consisting of normal recurring adjustments) that are, in the opinion of management, necessary for a fair presentation of the Company’s financial position and results of operations and cash flows for the interim periods presented. These financial statements and notes should be read in conjunction with the financial statements and related notes for the year ended September 30, 2019 included in TD Group’s Form 10-K filed on November 19, 2019 . As disclosed therein, the Company’s annual consolidated financial statements were prepared in conformity with generally accepted accounting principles in the United States (“US GAAP”). The September 30, 2019 condensed consolidated balance sheet was derived from TD Group’s audited financial statements. The results of operations for the twenty-six week period ended March 28, 2020 are not necessarily indicative of the results to be expected for the full year. Historical information has been retrospectively adjusted to reflect the classification of discontinued operations. Discontinued operations are further described in Note 3, "Acquisitions and Divestitures," and Note 18, "Discontinued Operations."

ACQUISITIONS AND DIVESTITURES

ACQUISITIONS AND DIVESTITURES	6 Months Ended
	Mar. 28, 2020
Business Combinations [Abstract]
ACQUISITIONS	ACQUISITIONS AND DIVESTITURES During the fiscal year ended September 30, 2019 , the Company completed the acquisitions of Esterline Technologies Corporation ("Esterline") and substantially all of the assets and technical data rights of the Stormscope product line from L3Harris Technologies, Inc. ("Stormscope") and NavCom Defense Electronics ("NavCom"). The Company accounted for the acquisitions using the acquisition method and included the results of operations of the acquisitions in its condensed consolidated financial statements from the effective date of each acquisition. The acquisitions strengthen and expand the Company’s position to design, produce and supply highly engineered proprietary aerospace components in niche markets with significant aftermarket content and provide opportunities to create value through the application of our three core value-driven operating strategies (obtaining profitable new business, improving our cost structure, and providing highly engineered value-added products to customers). The purchase price paid for each acquisition reflects the current earnings before interest, taxes, depreciation and amortization (EBITDA) and cash flows, as well as the future EBITDA and cash flows expected to be generated by the business, which are driven in most cases by the recurring aftermarket consumption over the life of a particular aircraft, estimated to be approximately 25 to 30 years . Acquisitions Esterline – On March 14, 2019, TransDigm completed the acquisition of all the outstanding stock of Esterline for $122.50 per share in cash, plus the payoff of Esterline debt. The purchase price, net of cash acquired of approximately $398.2 million , totaled approximately $3,923.9 million . Of the $3,923.9 million purchase price, $3,536.3 million was paid at closing and the remaining $387.6 million was classified as restricted cash for the redemption of the outstanding senior notes due 2023 (herein the "2023 Notes"). The 2023 Notes were redeemed on April 15, 2019. Esterline, through its subsidiaries, was an industry leader in specialized manufacturing for the aerospace and defense industry primarily within three core disciplines: advanced materials, avionics and controls and sensors and systems. The acquisition of Esterline expands TransDigm's platform of proprietary and sole source content for the aerospace and defense industry. TransDigm evaluated the strategic fit and description of each Esterline reporting unit to determine the appropriate business segment for the reporting unit. Each Esterline reporting unit is included in one of TransDigm's segments: Power and Control, Airframe, or Non-aviation. Refer to Note 13, "Segments," for additional information about the Company's segments. The total purchase price of Esterline was allocated to the underlying assets acquired and liabilities assumed based upon the respective fair value at the date of acquisition. To the extent the purchase price exceeded the fair value of the net identifiable tangible and intangible assets acquired, such excess was allocated to goodwill. Allocations are based on the acquisition method of accounting and third-party valuation appraisals. Except where otherwise noted in the notes to the condensed consolidated financial statements, changes in balances and activity where comparable periods are presented in the condensed consolidated financial statements were generally driven by the Esterline acquisition. The allocation of the fair value of the assets acquired and liabilities assumed in the Esterline acquisition as of the acquisition date of March 14, 2019 is summarized in the table below (in millions). Assets acquired: Trade accounts receivable $ 384 Inventories 583 Prepaid expenses and other 423 Property, plant, and equipment 469 Other intangible assets 1,301 Goodwill 2,256 Other 20 Total assets acquired 5,436 Liabilities assumed: Accounts payable 146 Accrued liabilities 751 Other non-current liabilities 615 Total liabilities assumed 1,512 Net assets acquired $ 3,924 Of the approximately $2.3 billion of goodwill recognized for the acquisition, approximately $25.6 million is deductible for tax purposes. Also, of the approximately $1.3 billion of other intangible assets recognized for the acquisition, approximately $48.9 million is deductible for tax purposes. In connection with the Esterline acquisition, we acquired existing long-term contracts with customers that were incurring gross margin losses as of the date of acquisition. Based on our review of these contracts, we concluded that the terms of certain of these loss-making contracts were unfavorable when compared to market terms as of the acquisition date. As a result, we recognized loss contract reserves as of the acquisition date of $267.9 million based on the present value of the difference between the contractual cash flows of the existing long-term contracts and the estimated cash flows had the contracts been executed at market terms as of the acquisition date. These adjustments apply only to contracts generating a margin as of the date of acquisition. As of September 30, 2019 , we reclassified $9.3 million in loss contract reserves to liabilities held-for-sale, as it pertained to Souriau-Sunbank. Significant assumptions used to determine the fair value of the loss contract reserves using the discounted cash flow model include discount rates, forecasted quantities of products to be sold under the long-term contracts and market prices for respective products. While the Company conservatively selected values for these assumptions, they are forward looking and could be affected by future economic and market conditions. The loss contract reserves are amortized and recorded as an offset to cost of sales over the life of the contracts as actual sales occur under the long-term contracts. Approximately $19.8 million was amortized and recorded as an offset to cost of sales in the condensed consolidated statement of income for the twenty-six week period ended March 28, 2020 . Total loss contract reserves related to the Esterline acquisition are $211.1 million and $231.8 million at March 28, 2020 and September 30, 2019 , respectively, of which $64.3 million and $60.0 million is classified in accrued liabilities and $146.8 million and $171.8 million is classified in other non-current liabilities in the condensed consolidated balance sheets at March 28, 2020 and September 30, 2019 , respectively. Extant Acquisitions – On August 30, 2019, the Company's Extant subsidiary completed the acquisition of substantially all of the assets and technical data rights of the Stormscope product line from L3Harris Technologies, Inc. for approximately $20 million in cash. Stormscope is a lightning detection system for the general aviation and business jet markets. Stormscope is included as a product line of Extant, which is included in TransDigm's Power and Control segment. The Company expects that approximately $11.1 million of goodwill recognized for the acquisition and approximately $7.5 million of other intangible assets recognized for the acquisition will be deductible for tax purposes over 15 years. On October 1, 2018, the Company's Extant subsidiary completed the acquisition of substantially all of the assets and technical data rights from the Corona, California operations of NavCom for approximately $27 million in cash. NavCom develops, manufactures, and supports high-reliability, mission-critical electronics, avionics and sub-assemblies. NavCom is included as a product line of Extant, which is included in TransDigm's Power and Control segment. Approximately $9.0 million of goodwill recognized for the acquisition is deductible for tax purposes over 15 years. Pro forma net sales and results of operations for the Extant acquisitions had they occurred at the beginning of the applicable twenty-six week period s ended March 28, 2020 and March 30, 2019 are not material and, accordingly, are not provided. Divestitures Souriau-Sunbank – On December 20, 2019, TransDigm completed the divestiture of the Souriau-Sunbank Connection Technologies business (“Souriau-Sunbank”) with Eaton Corporation plc (“Eaton”) for approximately $920 million . Souriau-Sunbank was acquired by TransDigm as part of its acquisition of Esterline in March 2019. Esterline Interface Technology Group – On September 20, 2019, TransDigm completed the divestiture of its Esterline Interface Technology (“EIT”) group of businesses to an affiliate of KPS Capital Partners, LP for approximately $190 million , which included a working capital settlement of $0.7 million that was paid in February 2020. EIT was acquired by TransDigm as part of its acquisition of Esterline in March 2019. Refer to Note 18, "Discontinued Operations," for further information on the Company's divestitures.

RECENT ACCOUNTING PRONOUNCEMENT

RECENT ACCOUNTING PRONOUNCEMENTS	6 Months Ended
	Mar. 28, 2020
New Accounting Pronouncements and Changes in Accounting Principles [Abstract]
RECENT ACCOUNTING PRONOUNCEMENTS	RECENT ACCOUNTING PRONOUNCEMENTS In February 2016, the FASB issued ASU 2016-02, “Leases (ASC 842),” which requires lessees to recognize a right-of-use asset and lease liability for all leases with a term of more than 12 months. ASU 2016-02 was effective for the Company on October 1, 2019, and required a modified retrospective application. In July 2018, the FASB issued ASU 2018-11, “Leases (ASC 842) Targeted Improvements,” which provided an additional transition method that allowed entities to initially apply the new standard at the adoption date and recognize a cumulative effect adjustment to the opening balance of retained earnings in the period of adoption without restating prior periods. The Company has completed the necessary changes to the consolidated financial statements and related disclosures, internal controls, financial policies and information systems. On October 1, 2019, the Company adopted ASC 842 and related amendments using the modified retrospective method. Results for reporting periods beginning after October 1, 2019, are presented under ASC 842, while prior period amounts continue to be reported under ASC 840, “Leases." The Company elected to apply the package of practical expedients permitted within the new standard, which among other things, allows the carry forward of historical lease classification of existing leases. Additionally, the adoption of the new standard resulted in the recording of lease assets and lease liabilities for operating leases of $99 million and $105 million , respectively, as of October 1, 2019. The effects of our transition to ASC 842 resulted in no cumulative adjustment to retained earnings in the period of adoption. The adoption of the standard did not have a material impact on our condensed consolidated statements of income or cash flows. Refer to Note 16, "Leases," for additional information. In June 2016, the FASB issued ASU 2016-13, "Financial Instruments—Credit Losses: Measurement of Credit Losses on Financial Instruments (ASU 2016-13)," which changes the impairment model for most financial assets. The new model uses a forward-looking expected loss method, which will generally result in earlier recognition of allowances for losses. ASU 2016-13 is effective for the Company for annual and interim periods beginning after October 1, 2020 and early adoption is permitted. The Company is currently evaluating the impact of adopting this standard on our consolidated financial statements and disclosures. In January 2017, the FASB issued ASU 2017-04, “Simplifying the Test for Goodwill Impairment,” to eliminate Step 2 from the goodwill impairment test in order to simplify the subsequent measurement of goodwill. The guidance is effective for the Company for fiscal years beginning after October 1, 2020, with early adoption permitted. The adoption of this standard is not expected to have a material impact on our consolidated financial statements and disclosures. In December 2019, the FASB issued ASU 2019-12, “Income Taxes (ASC 740) - Simplifying the Accounting for Income Taxes,” which simplifies the accounting for income taxes by removing certain exceptions to the general principles in ASC 740. The amendments also improve consistent application of and simplify US GAAP for other areas of ASC 740 by clarifying and amending existing guidance. This guidance is effective for fiscal years, and interim periods within those fiscal years, beginning after December 15, 2020. Early adoption of the amendments is permitted, including adoption in any interim period for which financial statements have not yet been issued. Depending on the amendment, adoption may be applied on the retrospective, modified retrospective or prospective basis. The Company is currently evaluating the impact of adopting this standard on our consolidated financial statements and disclosures.

REVENUE

REVENUE	6 Months Ended
	Mar. 28, 2020
Revenue Recognition [Abstract]
Revenue from Contract with Customer [Text Block]	REVENUE RECOGNITION TransDigm's sales are concentrated in the aerospace industry. The Company’s customers include: distributors of aerospace components, commercial airlines, large commercial transport and regional and business aircraft OEMs, various armed forces of the United States and friendly foreign governments, defense OEMs, system suppliers, and various other industrial customers. The majority of the Company's revenue is recorded at a point in time. Revenue is recognized from the sale of products when control transfers to the customer, which is demonstrated by our right to payment, a transfer of title, a transfer of the risk and rewards of ownership, or the customer acceptance, but most frequently upon shipment where the customer obtains physical possession of the goods. In some contracts, control transfers to the customer over time, primarily in contracts where the customer is required to pay for the cost of both the finished and unfinished goods at the time of cancellation plus a reasonable profit relative to the work performed for products that were customized for the customer. Therefore, we recognize revenue over time for those agreements that have a right to margin and where the products being produced have no alternative use. Based on our production cycle, it is generally expected that goods related to the revenue will be shipped and billed within the current year. For revenue recognized over time, we estimate the amount of revenue attributable to a contract earned at a given point during the production cycle based on certain costs, such as materials and labor incurred to date, plus the expected profit, which is a cost-to-cost input method. The Company’s payment terms vary by the type and location of the customer and the products or services offered. The Company does not offer any payment terms that would meet the requirements for consideration as a significant financing component. Shipping and handling fees and costs incurred in connection with products sold are recorded in cost of sales in the condensed consolidated statements of income, and are not considered a performance obligation to our customers. The Company pays sales commissions that relate to contracts for products or services that are satisfied at a point in time or over a period of one year or less and are expensed as incurred. These costs are reported as a component of selling and administrative expenses in the unaudited condensed consolidated statements of income. Contract Assets and Liabilities - Contract assets reflect revenue recognized and performance obligations satisfied in advance of customer billing or reimbursable costs related to a specific contract. Contract liabilities relate to payments received in advance of the satisfaction of performance under the contract. We receive payments from customers based on the terms established in our contracts. The following table summarizes our contract assets and liabilities balances (in millions): March 28, 2020 September 30, 2019 Change Contract assets, current (1) $ 40 $ 44 $ (4 ) Contract assets, non-current (2) 6 7 (1 ) Total contract assets 46 51 (5 ) Contract liabilities, current (3) 21 18 3 Contract liabilities, non-current (4) 15 13 2 Total contract liabilities 36 31 5 Net contract assets $ 10 $ 20 $ (10 ) (1) Included in prepaid expenses and other on the condensed consolidated balance sheets. (2) Included in other non-current assets on the condensed consolidated balance sheets. (3) Included in accrued liabilities on the condensed consolidated balance sheets. (4) Included in other non-current liabilities on the condensed consolidated balance sheets. For the thirteen and twenty-six week period s ended March 28, 2020 , the revenue recognized that was previously included in contract liabilities was not material. Refer to Note 13, “Segments,” for disclosures related to the disaggregation of revenue.

EARNINGS PER SHARE (TWO-CLASS M

EARNINGS PER SHARE (TWO-CLASS METHOD)	6 Months Ended
	Mar. 28, 2020
Earnings Per Share [Abstract]
EARNINGS PER SHARE (TWO-CLASS METHOD)	EARNINGS PER SHARE The following table sets forth the computation of basic and diluted earnings per share (in millions, except per share data) using the two-class method: Thirteen Week Periods Ended Twenty-Six Week Periods Ended March 28, 2020 March 30, 2019 March 28, 2020 March 30, 2019 Numerator for earnings per share: Income from continuing operations $ 323 $ 200 $ 556 $ 396 Less: Net income attributable to noncontrolling interests — — (1 ) — Net income from continuing operations attributable to TD Group 323 200 555 396 Less: Special dividends declared or paid on participating securities — — (185 ) (24 ) 323 200 370 372 (Loss) income from discontinued operations, net of tax (4 ) 2 68 2 Net income applicable to TD Group common stockholders - basic and diluted $ 319 $ 202 $ 438 $ 374 Denominator for basic and diluted earnings per share under the two-class method: Weighted-average common shares outstanding 53.8 53.0 53.7 52.9 Vested options deemed participating securities 3.6 3.3 3.7 3.4 Total shares for basic and diluted earnings per share 57.4 56.3 57.4 56.3 Earnings per share from continuing operations - basic and diluted $ 5.63 $ 3.56 $ 6.45 $ 6.61 (Loss) Earnings per share from discontinued operations - basic and diluted (0.07 ) 0.04 1.18 0.04 Earnings per share $ 5.56 $ 3.60 $ 7.63 $ 6.65

INVENTORIES

INVENTORIES	6 Months Ended
	Mar. 28, 2020
Inventory Disclosure [Abstract]
INVENTORIES	INVENTORIES Inventories are stated at the lower of cost or net realizable value. Cost of inventories is generally determined by the average cost and the first-in, first-out (FIFO) methods and includes material, labor and overhead related to the manufacturing process. Inventories consist of the following (in millions): March 28, 2020 September 30, 2019 Raw materials and purchased component parts $ 867 $ 805 Work-in-progress 389 360 Finished goods 208 192 Total 1,464 1,357 Reserves for excess and obsolete inventory (151 ) (124 ) Inventories - Net $ 1,313 $ 1,233

INTANGIBLE ASSETS

INTANGIBLE ASSETS	6 Months Ended
	Mar. 28, 2020
Goodwill and Intangible Assets Disclosure [Abstract]
INTANGIBLE ASSETS	INTANGIBLE ASSETS Other intangible assets - net in the condensed consolidated balance sheets consist of the following (in millions): March 28, 2020 September 30, 2019 Gross Carrying Amount Accumulated Amortization Net Gross Carrying Amount Accumulated Amortization Net Trademarks and trade names $ 954 $ — $ 954 $ 956 $ — $ 956 Technology 1,829 542 1,287 1,806 496 1,310 Order backlog 90 65 25 107 45 62 Customer relationships 436 41 395 438 30 408 Other 18 10 8 17 9 8 Total $ 3,327 $ 658 $ 2,669 $ 3,324 $ 580 $ 2,744 The aggregate amortization expense on identifiable intangible assets for the twenty-six week period s ended March 28, 2020 and March 30, 2019 was approximately $86 million and $42 million , respectively. The estimated amortization expense is $172 million for fiscal year 2020 and $115 million for each of the five succeeding fiscal years 2021 through 2025 . The following is a summary of changes in the carrying value of goodwill by segment from September 30, 2019 through March 28, 2020 (in millions): Power & Control Airframe Non- aviation Total Balance at September 30, 2019 $ 4,121 $ 3,598 $ 101 $ 7,820 Purchase price allocation adjustments (14 ) 51 (1 ) 36 Currency translation adjustments 4 (14 ) — (10 ) Balance at March 28, 2020 $ 4,111 $ 3,635 $ 100 $ 7,846 The purchase price allocation adjustments relate to opening balance sheet adjustments recorded by the sixteen reporting units acquired from Esterline. Interim Impairment Evaluation US GAAP requires that both indefinite-lived intangible assets and goodwill are tested for impairment annually and more frequently if events or changes in circumstances indicate that it is more likely than not (i.e., a likelihood greater than 50%) that the intangible asset or the reporting unit is impaired. Therefore, during interim periods, ASC 350 requires companies to focus on those events and circumstances that affect significant inputs used to determine the fair value of the asset, asset group or reporting unit to determine whether an interim quantitative impairment test is required. Given the adverse global economic and market conditions attributable to the novel strain of coronavirus (“COVID-19”) pandemic, particularly as it pertains to the commercial sector of the aerospace and defense industry, the Company determined that an interim impairment evaluation of goodwill and indefinite-lived intangible assets was necessary as of March 28, 2020 for certain reporting units in which it was concluded a potential impairment existed. For the identified reporting units, a Step 1 impairment test was performed using an income approach based on management’s determination of the prospective financial information with consideration taken of the existing uncertainty in the global economy and aerospace and defense industry, particularly the commercial sector. Management also included projected declines and subsequent recovery in commercial OEM and aftermarket as a percentage of sales based on available industry data. The Company utilized a third party valuation firm to assist in the determination of the weighted average cost of capital. For each indefinite-lived intangible asset and reporting unit tested, the fair value sufficiently exceeded carrying value. As a result of the interim impairment testing performed as of March 28, 2020 , no indefinite-lived intangible assets or goodwill was determined to be impaired.

DEBT

DEBT	6 Months Ended
	Mar. 28, 2020
Debt Disclosure [Abstract]
DEBT	DEBT The Company’s debt consists of the following (in millions): March 28, 2020 Gross Amount Debt Issuance Costs Original Issue Discount or Premium Net Amount Short-term borrowings—trade receivable securitization facility $ 350 $ — $ — $ 350 Term loans $ 7,503 $ (52 ) $ (24 ) $ 7,427 Revolving credit facility 200 — — 200 6.50% senior subordinated notes due 2024 (2024 Notes) 1,200 (5 ) — 1,195 6.50% senior subordinated notes due 2025 (2025 Notes) 750 (3 ) 3 750 6.375% senior subordinated notes due 2026 (6.375% 2026 Notes) 950 (6 ) — 944 6.875% senior subordinated notes due 2026 (6.875% 2026 Notes) 500 (5 ) (3 ) 492 6.25% secured notes due 2026 (2026 Secured Notes) 4,000 (55 ) 2 3,947 7.50% senior subordinated notes due 2027 (7.50% 2027 Notes) 550 (5 ) — 545 5.50% senior subordinated notes due 2027 (5.50% 2027 Notes 2,650 (23 ) — 2,627 Government refundable advances 27 — — 27 Finance lease obligations 58 — — 58 18,388 (154 ) (22 ) 18,212 Less current portion 280 (1 ) — 279 Long-term debt $ 18,108 $ (153 ) $ (22 ) $ 17,933 September 30, 2019 Gross Amount Debt Issuance Costs Original Issue Discount or Premium Net Amount Short-term borrowings—trade receivable securitization facility $ 350 $ — $ — $ 350 Term loans $ 7,524 $ (58 ) $ (17 ) $ 7,449 6.00% 2022 Notes 1,150 (4 ) — 1,146 6.50% 2024 Notes 1,200 (6 ) — 1,194 6.50% 2025 Notes 750 (3 ) 3 750 6.375% 2026 Notes 950 (7 ) — 943 6.875% 2026 Notes 500 (6 ) (3 ) 491 6.25% 2026 Secured Notes 4,000 (60 ) 2 3,942 7.50% 2027 Notes 550 (5 ) — 545 Government refundable advances 39 — — 39 Finance lease obligations 50 — — 50 16,713 (149 ) (15 ) 16,549 Less current portion 81 (1 ) — 80 Long-term debt $ 16,632 $ (148 ) $ (15 ) $ 16,469 Accrued interest, which is classified as a component of accrued liabilities, was $160.4 million and $92.6 million as of March 28, 2020 and September 30, 2019 , respectively. Issuance of Senior Subordinated Notes due 2027 – On October 29, 2019, the Company entered into a purchase agreement in connection with a private offering of $2,650 million in new 5.50% senior subordinated notes due 2027 (herein the "5.50% 2027 Notes"). The 5.50% 2027 Notes were issued pursuant to an indenture, dated as of November 13, 2019, among TransDigm, as issuer, TransDigm Group, TransDigm UK and the other subsidiaries of TransDigm named therein, as guarantors. The 5.50% 2027 Notes bear interest at the rate of 5.50% per annum, which accrues from November 13, 2019 and is payable in arrears on May 15th and November 15th of each year, commencing on May 15, 2020. The 5.50% 2027 Notes mature on November 15, 2027, unless earlier redeemed or repurchased, and are subject to the terms and conditions set forth in the indenture. The Company capitalized $23.6 million and expensed $1.1 million of refinancing costs representing debt issuance costs associated with the 5.50% 2027 Notes during the twenty-six week period ended March 28, 2020 . Repurchase of Senior Subordinated Notes due 2022 – On October 29, 2019, the Company announced a cash tender offer for any and all of its 2022 Notes outstanding. On November 26, 2019, the Company redeemed the principal amount of $1,150 million , plus accrued interest of approximately $25.5 million and early redemption premium of $17.3 million . The Company wrote off $3.8 million in unamortized debt issuance costs during the twenty-six week period ended March 28, 2020 in conjunction with the redemption of the 2022 Notes. Amendment No. 7 and Refinancing Facility Agreement – On February 6, 2020, the Company entered into Amendment No. 7 and Refinancing Facility Agreement (herein, "Amendment No. 7") to the Second Amended and Restated Credit Agreement dated as of June 4, 2014 (herein, the "Credit Agreement"). Under the terms of Amendment No. 7, the Company, among other things, (i) incurred new tranche E term loans in an aggregate principal amount equal to approximately $2,216 million , new tranche F term loans in an aggregate principal amount equal to approximately $3,515 million and new tranche G term loans, (collectively, the "New Term Loans") in an aggregate principal amount equal to approximately $1,774 million , (ii) repaid in full all of the prior existing tranche E term loans, tranche F term loans and tranche G term loans outstanding under the Credit Agreement immediately prior to Amendment No. 7 and (iii) extend the maturity date of the new tranche F term loans to December 9, 2025. The New Term Loans were fully drawn on February 6, 2020. The LIBOR interest rate per annum applicable to the New Term Loans is 2.25% , a decrease from the 2.50% rate that applied to the previous existing term loans. In addition to a discount of $8.8 million recorded in conjunction with the new tranche F term loans, the Company capitalized $1.6 million and expensed $1.9 million of refinancing costs representing debt issuance costs associated with Amendment No. 7 during the twenty-six week period ended March 28, 2020 . Revolving Credit Facility – On March 24, 2020, the Company drew $200 million on the revolving commitments. As of March 28, 2020, the Company had $41.7 million in letters of credit outstanding and $518.3 million of borrowings available under the revolving commitments. The Company intends to use the cash drawn for general corporate purposes. The Company utilizes letters of credit to back certain payment and performance obligations. Subsequent Event - Issuance of Senior Secured Notes due 2025 – On April 8, 2020, the Company entered into a purchase agreement in connection with a private offering of $1,100 million in aggregate principal amount of 8.00% Senior Secured Notes due 2025 (herein the "8.00% 2025 Notes") at an issue price of 100% of the principal amount. The 8.00% 2025 Notes were issued pursuant to an indenture, dated as of April 8, 2020, amongst TransDigm, as issuer, TransDigm Group, TransDigm UK and the other subsidiaries of TransDigm named therein, as guarantors. The 8.00% 2025 Notes are secured by a first-priority security interest in substantially all the assets of TransDigm, TransDigm Group, TransDigm UK and each other guarantor on an equal and ratable basis with any other existing and future senior secured debt, including indebtedness under the Company's senior secured credit facilities and the 2026 Secured Notes. The 8.00% 2025 Notes bear interest at the rate of 8.00% per annum, which accrues from April 8, 2020 and is payable in arrears on April 1 and October 1 of each year, commencing on October 1, 2020. The 8.00% 2025 Notes mature on December 15, 2025, unless earlier redeemed or repurchased, and are subject to the terms and conditions set forth in the indenture. The Company intends to use the net proceeds from the offering of the 8.00% 2025 Notes for general corporate purposes, including increasing its liquidity. Subsequent Event - Issuance of New Senior Secured Notes due 2026 – On April 17, 2020, the Company entered into a purchase agreement in connection with a private offering of $400 million in aggregate principal amount of 6.25% Senior Secured Notes due 2026 (herein the "6.25% 2026 New Notes") at an issue price of 101% of the principal amount. The 6.25% 2026 New Notes are an additional issuance of the Company's existing 6.25% 2026 Senior Secured Notes, and were issued under the indenture dated as of February 13, 2019 pursuant to which the Company previously issued $4,000 million aggregate principal amount of 6.25% Senior Secured Notes due 2026. The 6.25% 2026 New Notes, together with the 6.25% 2026 Secured Notes, will be treated as a single class for all purposes under the indenture. The 6.25% 2026 New Notes will be of the same class and series as, and otherwise identical to, the 6.25% 2026 Secured Notes other than with respect to the date of issuance and issue price. The 6.25% 2026 New Notes bear interest at a rate of 6.25% per annum, which accrues from March 15, 2020 and is payable semiannually in arrears on March 15th and September 15th of each year, commencing on September 15, 2020. The 6.25% 2026 New Notes mature on March 15, 2026, unless earlier redeemed or repurchased, and are subject to the terms and conditions set forth in the indenture. The Company intends to use the net proceeds from the offering of the 6.25% 2026 New Notes for general corporate purposes, including increasing its liquidity. Government Refundable Advances - Government refundable advances consist of payments received from the Canadian government to assist in research and development related to commercial aviation. The requirement to repay this advance is solely based on year-over-year commercial aviation revenue growth at CMC Electronics, which is a subsidiary of TransDigm. These obligations were assumed in connection with the Esterline acquisition and the balance was $26.7 million at March 28, 2020 and $39.2 million at September 30, 2019 . Obligations under Finance Leases - The Company leases certain buildings and equipment under finance leases. These obligations were assumed in connection with the Esterline acquisition and the present value of the minimum capital lease payments, net of the current portion, represents a balance of $57.5 million at March 28, 2020 and $49.9 million at September 30, 2019 . Refer to Note 16, "Leases," for further disclosure on the Company's finance lease obligations.

INCOME TAXES

INCOME TAXES	6 Months Ended
	Mar. 28, 2020
Income Tax Disclosure [Abstract]
INCOME TAXES	INCOME TAXES At the end of each reporting period, TD Group makes an estimate of its annual effective income tax rate. The estimate used in the year-to-date period may change in subsequent periods. On March 27, 2020, the President of the United States signed the Coronavirus Aid, Relief, and Economic Security ("CARES") Act, a substantial tax-and-spending package intended to provide additional economic stimulus to address the impact of the COVID-19 pandemic. The CARES Act, among other things, includes provisions relating to refundable payroll tax credits, deferment of employer social security payments, net operating loss carryback periods, alternative minimum tax credit refunds, and modifications to the net interest deduction limitations. The most significant impact of the CARES Act for the Company is an increase of the IRC 163(j) Interest Disallowance Limitations from 30% to 50% of adjusted taxable income which will allow the Company to deduct additional interest for fiscal years 2020 and 2021. During the thirteen week periods ended March 28, 2020 and March 30, 2019 , the effective income tax rate was 4.2% and 24.2% , respectively. During the twenty-six week periods ended March 28, 2020 and March 30, 2019 , the effective income tax rate was 11.6% and 22.9% , respectively. The Company's lower effective tax rate for the thirteen and twenty-six week periods ended March 28, 2020 was primarily due to a discrete benefit recognized for excess tax benefits for share-based payments in addition to the modification of the interest expense limitation under IRC Section 163(j) enacted as part of the CARES Act, effective for TD Group beginning October 1, 2019. The Company's effective tax rate for the thirteen and twenty-six week periods ended March 28, 2020 was lower than the Federal statutory rate of 21% primarily due to a discrete benefit recognized for excess tax benefits for share-based payments, partially offset by our foreign earnings taxed at rates higher than the U.S. statutory rate. The Company’s effective tax rate for the thirteen and twenty-six week periods ended March 30, 2019 was slightly higher than the Federal statutory tax rate primarily resulting from a valuation allowance associated with our net interest expense limitation under IRC Section 163(j), foreign earnings taxed at rates higher than the U.S. statutory rate, partially offset by the benefit associated with FDII and excess tax benefits for share-based payments. The Company and its subsidiaries file income tax returns in the U.S. federal jurisdiction and various state, local and foreign jurisdictions. The Company is currently under examination for its federal income taxes in the U.S. for fiscal 2016, in Belgium for fiscal years 2016 through 2018, in Canada for fiscal years 2013 through 2015, in France for fiscal years 2015 through 2018, and in Germany for fiscal years 2014 through 2017. The Company is no longer subject to U.S. federal examinations for years before fiscal year 2015. The Company is subject to state income tax examinations for fiscal years 2009 and later. At March 28, 2020 and September 30, 2019 , TD Group had $40.9 million and $36.5 million , respectively, in unrecognized tax benefits, the recognition of which would have an effect of approximately $36.2 million and $31.4 million on the effective tax rate at March 28, 2020 and September 30, 2019 , respectively. The Company believes the tax positions that comprise the unrecognized tax benefits will be reduced by approximately $1.5 million over the next 12 months. The Company recognizes accrued interest and penalties related to unrecognized tax benefits as a component of income tax expense.

FAIR VALUE MEASUREMENTS

FAIR VALUE MEASUREMENTS	6 Months Ended
	Mar. 28, 2020
Fair Value Disclosures [Abstract]
FAIR VALUE MEASUREMENTS	FAIR VALUE MEASUREMENTS The following table presents our assets and liabilities that are measured at fair value on a recurring basis and are categorized using the fair value hierarchy. The fair value hierarchy has three levels based on the reliability of the inputs used to determine fair value. Level 1 inputs are quoted prices (unadjusted) in active markets for identical assets or liabilities. Level 2 inputs are quoted prices for similar assets and liabilities in active markets, quoted prices for identical or similar assets or liabilities in markets that are not active, and inputs (other than quoted prices) that are observable for the asset or liability, either directly or indirectly. Level 3 inputs are unobservable inputs for the asset or liability. A financial asset or liability’s classification within the hierarchy is determined based on the lowest level input that is significant to the fair value measurement. The following summarizes the carrying amounts and fair values of financial instruments (in millions): March 28, 2020 September 30, 2019 Level Carrying Amount Fair Value Carrying Amount Fair Value Assets: Cash and cash equivalents 1 $ 2,668 $ 2,668 $ 1,467 $ 1,467 Interest rate cap agreements (1) 2 — — 1 1 Liabilities: Interest rate swap agreements (3) 2 38 38 13 13 Interest rate swap agreements (4) 2 329 329 202 202 Foreign currency forward exchange contracts and other (3) 2 10 10 6 6 Short-term borrowings - trade receivable securitization facility (5) 1 350 350 350 350 Long-term debt, including current portion: Term loans (5) 2 7,427 6,158 7,449 7,478 Revolving credit facility (5) 2 200 200 — — 6.00% 2022 Notes (5) 1 — — 1,146 1,167 6.50% 2024 Notes (5) 1 1,195 1,110 1,194 1,239 6.50% 2025 Notes (5) 1 750 694 750 782 6.375% 2026 Notes (5) 1 944 884 943 999 6.875% 2026 Notes (5) 1 492 460 491 535 6.25% 2026 Notes (5) 1 3,947 3,980 3,942 4,290 7.50% 2027 Notes (5) 1 545 528 545 595 5.50% 2027 Notes (5) 1 2,627 2,385 — — Government Refundable Advances 2 27 27 39 39 Finance Lease Obligations 2 58 58 50 50 (1) Included in other non-current assets on the condensed consolidated balance sheets. (2) Included in prepaid expenses and other on the condensed consolidated balance sheets. (3) Included in accrued liabilities on the condensed consolidated balance sheets. (4) Included in other non-current liabilities on the condensed consolidated balance sheets. (5) The carrying amount of the debt instrument is presented net of debt issuance costs, premium and discount. Refer to Note 9, "Debt," for gross carrying amounts. The Company values its financial instruments using an industry standard market approach, in which prices and other relevant information are generated by market transactions involving identical or comparable assets or liabilities. No financial instruments were recognized using unobservable inputs. Interest rate swaps were measured at fair value using quoted market prices for the swap interest rate indexes over the term of the swap discounted to present value versus the fixed rate of the contract. The interest rate caps were measured at fair value using implied volatility rates of each individual caplet and the yield curve for the related periods. The Company’s derivative contracts consist of foreign currency exchange contracts and, from time to time, interest rate swap and cap agreements. These derivative contracts are over-the-counter, and their fair value is determined using modeling techniques that include market inputs such as interest rates, yield curves, and currency exchange rates. These contracts are categorized as Level 2 in the fair value hierarchy. The estimated fair value of the Company’s term loans was based on information provided by the agent under the Company’s senior secured credit facility. The estimated fair values of the Company’s notes were based upon quoted market prices. There has not been any impact to the fair value of derivative liabilities due to the Company's own credit risk. Similarly, there has not been any impact to the fair value of derivative assets based on the Company's evaluation of counterparties' credit risks. The fair value of cash and cash equivalents, trade accounts receivable-net and accounts payable approximated book value due to the short-term nature of these instruments at March 28, 2020 and September 30, 2019 .

DERIVATIVES AND HEDGING ACTIVIT

DERIVATIVES AND HEDGING ACTIVITIES	6 Months Ended
	Mar. 28, 2020
Derivative Instruments and Hedging Activities Disclosure [Abstract]
DERIVATIVES AND HEDGING ACTIVITIES	DERIVATIVES AND HEDGING ACTIVITIES The Company is exposed to, among other things, the impact of changes in foreign currency exchange rates and interest rates in the normal course of business. The Company’s risk management program is designed to manage the exposure and volatility arising from these risks, and utilizes derivative financial instruments to offset a portion of these risks. The Company uses derivative financial instruments only to the extent necessary to hedge identified business risks and does not enter into such transactions for trading purposes. The Company generally does not require collateral or other security with counterparties to these financial instruments and is therefore subject to credit risk in the event of nonperformance; however, the Company monitors credit risk and currently does not anticipate nonperformance by other parties. These derivative financial instruments do not subject the Company to undue risk, as gains and losses on these instruments generally offset gains and losses on the underlying assets, liabilities, or anticipated transactions that are being hedged. The Company has agreements with each of its swap and cap counterparties that contain a provision whereby if the Company defaults on the credit facility the Company could also be declared in default on its swaps and caps, resulting in an acceleration of payment under the swaps and caps. All derivative financial instruments are recorded at fair value in the condensed consolidated balance sheets. For a derivative that has not been designated as an accounting hedge, the change in the fair value is recognized immediately through earnings. For a derivative that has been designated as an accounting hedge of an existing asset or liability (a fair value hedge), the change in the fair value of both the derivative and underlying asset or liability is recognized immediately through earnings. For a derivative designated as an accounting hedge of an anticipated transaction (a cash flow hedge), the change in the fair value is recorded on the condensed consolidated balance sheet in accumulated other comprehensive income to the extent the derivative is effective in mitigating the exposure related to the anticipated transaction. The change in the fair value related to the ineffective portion of the hedge, if any, is immediately recognized in earnings. The amount recorded within accumulated other comprehensive income is reclassified into earnings in the same period during which the underlying hedged transaction affects earnings. Interest Rate Swap and Cap Agreements – Interest rate swap and cap agreements are used to manage interest rate risk associated with floating-rate borrowings under our credit facility. The interest rate swap and cap agreements utilized by the Company effectively modify the Company’s exposure to interest rate risk by converting a portion of the Company’s floating-rate debt to a fixed rate basis through the expiration date of the interest rate swap and cap agreements, thereby reducing the impact of interest rate changes on future interest expense. These agreements involve the receipt of floating rate amounts in exchange for fixed rate interest payments over the term of the agreements without an exchange of the underlying principal amount. These derivative instruments qualify as effective cash flow hedges under US GAAP. For these cash flow hedges, the effective portion of the gain or loss from the financial instruments was initially reported as a component of accumulated other comprehensive income (loss) in stockholders’ deficit and subsequently reclassified into earnings in the same line as the hedged item in the same period or periods during which the hedged item affected earnings. As the interest rate swap and cap agreements are used to manage interest rate risk, any gains or losses from the derivative instruments that are reclassified into earnings are recognized in interest expense - net in the condensed consolidated statements of income. The following table summarizes the Company's interest rate swap agreements: Aggregate Notional Amount (in millions) Start Date End Date Related Term Loans Conversion of Related Variable Rate Debt to Fixed Rate of: $750 3/31/2016 6/30/2020 Tranche E 5.05% (2.8% plus the 2.25% margin percentage) $500 6/29/2018 3/31/2025 Tranche E 5.25% (3.0% plus the 2.25% margin percentage) $750 6/30/2020 6/30/2022 Tranche E 4.75% (2.5% plus the 2.25% margin percentage) $1,500 6/30/2022 3/31/2025 Tranche E 5.35% (3.1% plus the 2.25% margin percentage) $1,000 6/28/2019 12/9/2025 Tranche F 4.05% (1.8% plus the 2.25% margin percentage) $1,400 6/30/2021 12/9/2025 Tranche F 5.25% (3.0% plus the 2.25% margin percentage) $500 12/30/2016 12/31/2021 Tranche G 4.15% (1.9% plus the 2.25% margin percentage) $400 9/30/2017 9/30/2022 Tranche G 4.15% (1.9% plus the 2.25% margin percentage) $900 12/31/2021 6/28/2024 Tranche G 5.35% (3.1% plus the 2.25% margin percentage) $400 9/30/2022 6/28/2024 Tranche G 5.25% (3.0% plus the 2.25% margin percentage) The following table summarizes the Company's interest rate cap agreements: Aggregate Notional Amount Start Date End Date Related Term Loans Offsets Variable Rate Debt Attributable to Fluctuations Above: $750 9/30/2015 6/30/2020 Tranche E Three month LIBO rate of 2.5% $750 6/30/2020 6/30/2022 Tranche E Three month LIBO rate of 2.5% $400 6/30/2016 6/30/2021 Tranche F Three month LIBO rate of 2.0% $400 12/30/2016 12/31/2021 Tranche G Three month LIBO rate of 2.5% Certain derivative asset and liability balances are offset where master netting agreements provide for the legal right of setoff. For classification purposes, we record the net fair value of each type of derivative position that is expected to settle in less than one year with each counterparty as a net current asset or liability and each type of long-term position as a net non-current asset or liability. The amounts shown in the table below represent the gross amounts of recognized assets and liabilities, the amounts offset in the condensed consolidated balance sheet and the net amounts of assets and liabilities presented therein (in millions). March 28, 2020 September 30, 2019 Asset Liability Asset Liability Interest rate cap agreements $ — $ — $ 1 $ — Interest rate swap agreements (1) — (367 ) — (216 ) Net derivatives as classified in the balance sheet (2) $ — $ (367 ) $ 1 $ (216 ) (1) The increase in the interest rate swap liability is primarily attributable to a downward trend in the LIBO rate during the second quarter of fiscal 2020. (2) Refer to Note 11, "Fair Value Measurements," for the condensed consolidated balance sheet classification of our interest rate swap and cap agreements. Based on the fair value amounts of the interest rate swap and cap agreements determined as of March 28, 2020 , the estimated net amount of existing gains and losses and caplet amortization expected to be reclassified into interest expense within the next twelve months is approximately $39.4 million . Foreign Currency Forward Exchange Contracts – The Company transacts business in various foreign currencies, which subjects the Company’s cash flows and earnings to exposure related to changes in foreign currency exchange rates. These exposures arise primarily from purchases or sales of products and services from third parties. Foreign currency forward exchange contracts provide for the purchase or sale of foreign currencies at specified future dates at specified exchange rates, and are used to offset changes in the fair value of certain assets or liabilities or forecasted cash flows resulting from transactions denominated in foreign currencies. At March 28, 2020 , the Company had outstanding foreign currency forward exchange contracts principally to sell U.S. dollars with notional amounts of $145.9 million . These notional values consist primarily of contracts for the Canadian dollar and European euro and are stated in U.S. dollar equivalents at spot exchange rates at the respective dates. During the twenty-six week period ended March 28, 2020 , the Company recognized gains on foreign currency forward exchange contracts designated as fair value hedges of $1.8 million in cost of sales in the condensed consolidated statement of income. During the twenty-six week period ended March 28, 2020 , the gains the Company reclassified on foreign currency forward exchange contracts designated as cash flow hedges in the condensed consolidated income statement are immaterial. The gains (losses) were previously recorded as a component of accumulated other comprehensive income (loss) in stockholders' deficit. During the twenty-six week period ended March 28, 2020 , the Company recorded a gain of $0.3 million on foreign currency forward exchange contracts that have not been designated as accounting hedges. These foreign currency exchange gains are included in selling and administrative expenses. There was an immaterial impact to the Company’s earnings related to the ineffective portion of any hedging instruments during the twenty-six week period ended March 28, 2020 . In addition, there was an immaterial impact to the Company’s earnings when a hedged firm commitment no longer qualified as a fair value hedge or when a hedged forecasted transaction no longer qualified as a cash flow hedge during the twenty-six week period ended March 28, 2020 . Amounts related to foreign currency forward exchange contracts included in accumulated other comprehensive income (loss) in stockholders' deficit are reclassified into earnings when the hedged transaction settles. The Company expects to reclassify approximately $9.9 million of net losses into earnings over the next 12 months. The maximum duration of the Company’s foreign currency cash flow hedge contracts at March 28, 2020 is 12 months.

SEGMENTS

SEGMENTS	6 Months Ended
	Mar. 28, 2020
Segment Reporting [Abstract]
SEGMENTS	SEGMENTS The Company’s businesses are organized and managed in three reporting segments: Power & Control, Airframe and Non-aviation. The Power & Control segment includes operations that primarily develop, produce and market systems and components that predominately provide power to or control power of the aircraft utilizing electronic, fluid, power and mechanical motion control technologies. Major product offerings include mechanical/electro-mechanical actuators and controls, ignition systems and engine technology, specialized pumps and valves, power conditioning devices, specialized AC/DC electric motors and generators, databus and power controls, advanced sensor products, switches and relay panels, high performance hoists, winches and lifting devices and cargo loading and handling systems. Primary customers of this segment are engine and power system and subsystem suppliers, airlines, third party maintenance suppliers, military buying agencies and repair depots. Products are sold in the original equipment and aftermarket market channels. The Airframe segment includes operations that primarily develop, produce and market systems and components that are used in non-power airframe applications utilizing airframe and cabin structure technologies. Major product offerings include engineered latching and locking devices, rods and locking devices, engineered connectors and elastomers, cockpit security components and systems, aircraft audio systems, specialized lavatory components, seat belts and safety restraints, engineered interior surfaces and related components, advanced displays, thermal protection, lighting and control technology, military personnel parachutes and cargo delivery systems. Primary customers of this segment are airframe manufacturers and cabin system suppliers and subsystem suppliers, airlines, third party maintenance suppliers, military buying agencies and repair depots. Products are sold in the original equipment and aftermarket market channels. The Non-aviation segment includes operations that primarily develop, produce and market products for non-aviation markets. Major product offerings include headsets for high-noise, medium-noise, and dismounted applications, seat belts and safety restraints for ground transportation applications, mechanical/electro-mechanical actuators and controls for space applications, hydraulic/electromechanical actuators and fuel valves for land based gas turbines, and refueling systems for heavy equipment used in mining, construction and other industries and turbine controls for the energy and oil and gas markets. Primary customers of this segment are off-road vehicle suppliers and subsystem suppliers, child restraint system suppliers, satellite and space system suppliers, manufacturers of heavy equipment used in mining, construction and other industries and turbine original equipment manufacturers, gas pipeline builders and electric utilities. The primary measurement used by management to review and assess the operating performance of each segment is EBITDA As Defined. The Company defines EBITDA As Defined as earnings before interest, taxes, depreciation and amortization plus certain non-operating items recorded as corporate expenses including refinancing costs, acquisition-related costs, transaction-related costs, foreign currency gains and losses, and non-cash compensation charges incurred in connection with the Company’s stock incentive plans. Acquisition-related costs represent accounting adjustments to inventory associated with acquisitions of businesses and product lines that were charged to cost of sales when the inventory was sold; costs incurred to integrate acquired businesses and product lines into the Company’s operations, facility relocation costs and other acquisition-related costs; transaction related costs comprising deal fees; legal, financial and tax diligence expenses and valuation costs that are required to be expensed as incurred and other acquisition accounting adjustments. EBITDA As Defined is not a measurement of financial performance under US GAAP. Although the Company uses EBITDA As Defined to assess the performance of its business and for various other purposes, the use of this non-GAAP financial measure as an analytical tool has limitations, and it should not be considered in isolation or as a substitute for analysis of the Company’s results of operations as reported in accordance with US GAAP. The Company’s segments are reported on the same basis used internally for evaluating performance and for allocating resources. The accounting policies for each segment are the same as those described in the summary of significant accounting policies in the Company’s consolidated financial statements. Intersegment sales and transfers are recorded at values based on market prices, which creates intercompany profit on intersegment sales or transfers that is eliminated in consolidation. Intersegment sales were immaterial for the periods presented below. Certain corporate-level expenses are allocated to the operating segments.

RETIREMENT BENEFITS (Notes)

RETIREMENT BENEFITS (Notes)	6 Months Ended
	Mar. 28, 2020
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Pension and Other Postretirement Benefits Disclosure [Text Block]	RETIREMENT PLANS The components of net periodic pension cost for the Company's defined benefit plans were as follows (in millions): Thirteen Week Periods Ended Twenty-Six Week Periods Ended March 28, 2020 March 30, 2019 March 28, 2020 March 30, 2019 U.S. Pension Plans Non-U.S. Pension Plans U.S. Pension Plans Non-U.S. Pension Plans U.S. Pension Plans Non-U.S. Pension Plans U.S. Pension Plans Non-U.S. Pension Plans Service cost $ 2 $ 1 $ 1 $ 1 $ 4 $ 2 $ 2 $ 2 Interest cost 3 1 2 1 5 3 4 2 Expected return on plan assets (5 ) (1 ) (3 ) (1 ) (9 ) (4 ) (5 ) (3 ) Amortization of prior service cost — — — — — — — — Amortization of actuarial loss — — — — 1 — — — Amortization of transition obligation — — — — — — — — Net periodic pension cost $ — $ 1 $ — $ 1 $ 1 $ 1 $ 1 $ 1 The net periodic pension cost for the Company's post-retirement pension plans was immaterial for the thirteen and twenty-six week periods ended March 28, 2020 and March 30, 2019

ACCUMULATED OTHER COMPREHENSIVE

ACCUMULATED OTHER COMPREHENSIVE LOSS	6 Months Ended
	Mar. 28, 2020
Equity [Abstract]
ACCUMULATED OTHER COMPREHENSIVE LOSS	ACCUMULATED OTHER COMPREHENSIVE (LOSS) INCOME The following table presents the components of accumulated other comprehensive (loss) income, net of taxes, for the twenty-six week period ended March 28, 2020 (in millions): Unrealized gain (loss) on derivatives designated and qualifying as cash flow hedges (1) Defined benefit pension plan activity (2) Currency translation adjustment Total Balance at September 30, 2019 $ (172 ) $ (40 ) $ (167 ) $ (379 ) Current-period other comprehensive (loss) income (122 ) 6 (8 ) (124 ) Balance at March 28, 2020 $ (294 ) $ (34 ) $ (175 ) $ (503 ) (1) Unrealized loss represents derivative instruments, net of taxes of $43 million and $19 million for the thirteen week periods ended March 28, 2020 and March 30, 2019 , respectively, and $34 million and $41 million for the twenty-six week period s ended March 28, 2020 and March 30, 2019 , respectively. (2) There were no material pension liability adjustments, net of taxes for the thirteen and twenty-six week periods ended March 28, 2020 and March 30, 2019 . A summary of reclassifications out of accumulated other comprehensive (loss) income for the twenty-six week period s ended March 28, 2020 and March 30, 2019 is provided below (in millions): Amount reclassified Twenty-Six Week Periods Ended Description of reclassifications out of accumulated other comprehensive (loss) income March 28, 2020 March 30, 2019 Amortization from redesignated interest rate swap and cap agreements (1) $ 2 $ 1 Losses from settlement of foreign currency forward exchange contracts (2) — 1 Deferred tax benefit on reclassifications out of accumulated other comprehensive (loss) income — (1 ) Losses reclassified into earnings, net of tax $ 2 $ 1 (1) This component of accumulated other comprehensive (loss) income is included in interest expense (see Note 12, “Derivatives and Hedging Activities,” for additional information). (2) This component of accumulated other comprehensive (loss) income is included in net sales (see Note 12, “Derivatives and Hedging Activities,” for additional information).

LEASES (Notes)

LEASES (Notes)	6 Months Ended
	Mar. 28, 2020
Leases [Abstract]
LEASES	LEASES The Company leases certain manufacturing facilities, offices, land, equipment and vehicles. Such leases, some of which are noncancelable and, in many cases, include renewals, expire at various dates. Such options to renew are included in the lease term when it is reasonably certain that the option will be exercised. The Company’s lease agreements typically do not contain any significant residual value guarantees or restrictive covenants, and payments within certain lease agreements are adjusted periodically for changes in an index or rate. The Company determines if an arrangement is a lease at inception. Operating lease assets and liabilities are recognized at the commencement date of the lease based on the present value of lease payments over the lease term. Lease assets represent the Company’s right to use an underlying asset for the lease term and lease liabilities represent the Company’s obligation to make lease payments arising from the lease. The discount rate implicit within our leases is generally not determinable and therefore we determine the discount rate based on our incremental borrowing rate. The incremental borrowing rate for our leases is determined based on the lease term and the currency in which lease payments are made. The length of a lease term includes options to extend or terminate the lease when it is reasonably certain that the Company will exercise those options. The Company made an accounting policy election to not recognize lease assets or liabilities for leases with a term of 12 months or less. Additionally, when accounting for leases, the Company combines payments for leased assets, related services and other components of a lease. The components of lease expense for the thirteen and twenty-six week periods ended March 28, 2020 are as follows (in millions): Classification Thirteen Week Period Ended March 28, 2020 Twenty-Six Week Period Ended March 28, 2020 Operating lease cost Cost of Sales or Selling and Administrative Expenses $ 7 $ 14 Finance lease cost Amortization of leased assets Cost of Sales 1 1 Interest on lease liabilities Interest Expense - Net 1 2 Total lease cost $ 9 $ 17 Supplemental cash flow information related to leases for the twenty-six week period ended March 28, 2020 is as follows (in millions): March 28, 2020 Cash paid for amounts included in the measurement of lease liabilities: Operating cash outflows from operating leases $ 14 Operating cash outflows from finance leases 2 Financing cash outflows from finance leases 1 Lease assets obtained in exchange for new lease obligations: Operating leases $ 15 Supplemental balance sheet information related to leases is as follows (in millions): Classification March 28, 2020 Operating Leases Operating lease right-of-use assets Other Assets $ 102 Current operating lease liabilities Accrued Liabilities 21 Long-term operating lease liabilities Other Non-current Liabilities 86 Total operating lease liabilities $ 107 Finance Leases Finance lease right-of-use assets, net Property, Plant and Equipment—Net $ 71 Current finance lease liabilities Accrued Liabilities 2 Long-term finance lease liabilities Other Non-current Liabilities 56 Total finance lease liabilities $ 58 As of March 28, 2020 , the Company has the following remaining lease term and weighted average discount rates: Weighted-average remaining lease term Operating leases 6.2 years Finance leases 16.8 years Weighted-average discount rate Operating leases 6.2% Finance leases 7.2% Maturities of lease liabilities at March 28, 2020 are as follows (in millions): Operating Leases Finance Leases 2020 $ 14 $ 3 2021 26 6 2022 22 6 2023 17 6 2024 14 6 Thereafter 38 76 Total future minimum lease payments 131 103 Less: imputed interest 24 45 Present value of lease liabilities reported $ 107 $ 58 A summary of minimum rental commitments at March 28, 2020 under noncancelable operating leases, which expire at various dates and in most cases contain renewal options, for each of the next five years and thereafter in the aggregate, is as follows (in millions): Operating Leases 2020 $ 14 2021 26 2022 23 2023 18 2024 14 Thereafter 39 Total lease commitments $ 134

COMMITMENTS AND CONTINGENCIES (

COMMITMENTS AND CONTINGENCIES (Notes)	6 Months Ended
	Mar. 28, 2020
Commitments and Contingencies Disclosure [Abstract]
Commitments and Contingencies Disclosure [Text Block]	COMMITMENTS AND CONTINGENCIES On August 8, 2019, a fire caused significant damage to the Niort, France operating facility of Leach International Europe, which is a subsidiary of TransDigm acquired via the Esterline acquisition. Leach International Europe’s results are reported within the Company’s Power & Control segment. The facility as well as certain machinery, equipment and inventory sustained damage. The Company suspended operations at the Niort facility as a result of the fire; however, has transferred certain operations to temporary facilities until operations are fully restored at the rebuilt facility. The facility is estimated to be complete and fully operational between the first and second quarter of fiscal 2021. The Company’s insurance covers damage to the facility, equipment, inventory, and other assets, at replacement cost, as well as business interruption, and recovery-related expenses caused by the fire, subject to a $1 million

DISCONTINUED OPERATIONS

DISCONTINUED OPERATIONS	6 Months Ended
	Mar. 28, 2020
DISCONTINUED OPERATIONS [Abstract]
Disposal Groups, Including Discontinued Operations, Disclosure [Text Block]	DISCONTINUED OPERATIONS Current Year Divestitures On December 20, 2019, TransDigm completed the divestiture of the Souriau-Sunbank Connection Technologies business (“Souriau-Sunbank”) with Eaton Corporation plc (“Eaton”) for approximately $920 million . Souriau-Sunbank was acquired by TransDigm as part of its acquisition of Esterline in March 2019 and was included in TransDigm’s Non-aviation segment. The divestiture represented a strategic shift in TransDigm’s business and, in accordance with US GAAP, qualified as discontinued operations. (Loss) income from discontinued operations, net of tax in the condensed consolidated statements of income for the thirteen and twenty-six week periods ended March 28, 2020 was $(4) million and $68 million , respectively. The $68 million income from discontinued operations, net of tax for the twenty-six week period ended March 28, 2020 was comprised of $8 million income from Souriau-Sunbank's operations and a gain on the sale of Souriau-Sunbank, net of tax, of $60 million . Income from discontinued operations, net of tax was $1 million for the thirteen and twenty-six week periods ended March 30, 2019 . At September 30, 2019 , Souriau-Sunbank’s assets held-for-sale and liabilities held-for-sale were $962 million and $157 million , respectively. Under US GAAP, assets held for sale are to be reported at lower of its carrying amount or fair value less cost to sell. The following is the summarized balance sheet of Souriau-Sunbank’s assets held-for-sale and liabilities held-for-sale as of September 30, 2019 (in millions): Assets and Liabilities of Discontinued Operations Held-for-Sale Fiscal Year Ended September 30, 2019 Cash and cash equivalents $ 29 Trade accounts receivable—Net 67 Inventories—Net 88 Prepaid expenses and other 2 Property, plant and equipment—Net 101 Goodwill 480 Other intangibles—Net 194 Other 1 Total assets of discontinued operations $ 962 Accounts payable $ 33 Accrued liabilities 55 Long-term debt 6 Deferred income taxes 42 Other 21 Total liabilities of discontinued operations $ 157 Prior Year Divestitures On September 20, 2019, TransDigm completed the divestiture of its Esterline Interface Technology (“EIT”) group of businesses to an affiliate of KPS Capital Partners, LP for approximately $190 million . EIT was acquired by TransDigm as part of its acquisition of Esterline in March 2019 and was included in TransDigm’s Non-aviation segment. The divestiture represented a strategic shift in TransDigm’s business and, in accordance with US GAAP, qualified as discontinued operations. There was no impact to the (loss) income from discontinued operations, net of tax in the condensed consolidated statements of income for the thirteen and twenty-six week periods ended March 28, 2020 . Income from discontinued operations, net of tax was $1 million for the thirteen and twenty-six week periods ended March 30, 2019 . Operating Results Summary The following is the summarized operating results for Souriau-Sunbank for the thirteen and twenty-six week periods ended March 28, 2020 and March 30, 2019 and EIT for the thirteen and twenty-six week periods ended March 30, 2019 (in millions): Thirteen Week Period Ended Twenty-Six Week Period Ended March 28, 2020 March 30, 2019 March 28, 2020 March 30, 2019 Net sales $ — $ 28 $ 79 $ 28 Income from discontinued operations before income taxes — 3 13 3 Income tax expense 1 1 5 1 (Loss) Income from discontinued operations, net of tax (1 ) 2 8 2 (Loss) Gain from sale of discontinued operations, net of tax (3 ) — 60 — (Loss) Income from discontinued operations, net of tax $ (4 ) $ 2 $ 68 $ 2

SUPPLEMENTAL GUARANTOR INFORMAT

SUPPLEMENTAL GUARANTOR INFORMATION	6 Months Ended
	Mar. 28, 2020
Condensed Financial Information Disclosure [Abstract]
SUPPLEMENTAL GUARANTOR INFORMATION	SUPPLEMENTAL GUARANTOR INFORMATION TransDigm Inc.’s 2024 Notes, 2025 Notes, 6.375% 2026 Notes, 2026 Secured Notes, 7.50% 2027 Notes and 5.50% 2027 Notes are jointly and severally guaranteed, on a senior subordinated basis, by TD Group, TransDigm UK Holdings plc ("TransDigm UK") and TransDigm Inc.’s Domestic Restricted Subsidiaries, as defined in the applicable Indentures. TransDigm UK's 6.875% 2026 Notes are jointly and severally guaranteed, on a senior subordinated basis, by TD Group, TransDigm Inc. and TransDigm Inc.'s Domestic Restricted Subsidiaries as defined in the applicable indenture. The following supplemental condensed consolidating financial information presents, in separate columns, the balance sheets of the Company as of March 28, 2020 and September 30, 2019 and its statements of income and comprehensive income and cash flows for the twenty-six week period s ended March 28, 2020 and March 30, 2019 for (i) TransDigm Group on a parent only basis with its investment in subsidiaries recorded under the equity method, (ii) TransDigm Inc. including its directly owned operations and non-operating entities, excluding TransDigm UK, (iii) TransDigm UK (iv) the Subsidiary Guarantors (other than TransDigm UK) on a combined basis, (v) Non-Guarantor Subsidiaries and (vi) the Company on a consolidated basis. Separate financial statements of TransDigm Inc. are not presented because TransDigm Inc.’s 2024 Notes, 2025 Notes, 6.375% 2026 Notes, 2026 Secured Notes, 7.50% 2027 Notes and 5.50% 2027 Notes are fully and unconditionally guaranteed on a senior subordinated basis by TD Group, TransDigm UK and all of TransDigm Inc's Domestic Restricted Subsidiaries and because TD Group has no significant operations or assets separate from its investment in TransDigm Inc. Separate financial statements of TransDigm UK are not presented because TransDigm UK's 6.875% 2026 Notes, issued in May 2018, are fully and unconditionally guaranteed on a senior subordinated basis by TD Group, TransDigm Inc. and all of TransDigm Inc.'s Domestic Restricted Subsidiaries. TRANSDIGM GROUP INCORPORATED CONDENSED CONSOLIDATING BALANCE SHEET AS OF MARCH 28, 2020 (Amounts in millions) TransDigm Group TransDigm Inc. TransDigm UK Subsidiary Guarantors Non- Guarantor Subsidiaries Eliminations Total Consolidated ASSETS CURRENT ASSETS: Cash and cash equivalents $ 21 $ 2,245 $ 1 $ (15 ) $ 416 $ — $ 2,668 Trade accounts receivable - Net — — — 147 852 — 999 Inventories - Net — 56 — 936 338 (17 ) 1,313 Prepaid expenses and other — 92 — 63 65 — 220 Total current assets 21 2,393 1 1,131 1,671 (17 ) 5,200 INVESTMENT IN SUBSIDIARIES AND INTERCOMPANY BALANCES (4,230 ) 17,962 974 19,222 9,680 (43,608 ) — PROPERTY, PLANT AND EQUIPMENT - NET — 18 — 512 218 — 748 GOODWILL — 83 — 6,413 1,350 — 7,846 OTHER INTANGIBLE ASSETS - NET — 25 — 2,025 619 — 2,669 DEFERRED INCOME TAXES — — — — 13 — 13 OTHER — 9 — 104 46 — 159 TOTAL ASSETS $ (4,209 ) $ 20,490 $ 975 $ 29,407 $ 13,597 $ (43,625 ) $ 16,635 LIABILITIES AND STOCKHOLDERS’ (DEFICIT) EQUITY CURRENT LIABILITIES: Current portion of long-term debt $ — $ 275 $ — $ 1 $ 3 $ — $ 279 Short-term borrowings - trade receivable securitization facility — — — — 350 — 350 Accounts payable — 17 — 151 98 — 266 Accrued liabilities — 249 13 239 260 — 761 Total current liabilities — 541 13 391 711 — 1,656 LONG-TERM DEBT — 17,368 492 42 31 — 17,933 DEFERRED INCOME TAXES — — — 289 96 — 385 OTHER NON-CURRENT LIABILITIES — 434 — 268 164 — 866 Total liabilities — 18,343 505 990 1,002 — 20,840 TD GROUP STOCKHOLDERS' (DEFICIT) EQUITY (4,209 ) 2,147 470 28,417 12,591 (43,625 ) (4,209 ) NONCONTROLLING INTERESTS — — — — 4 — 4 TOTAL LIABILITIES AND STOCKHOLDERS’ (DEFICIT) EQUITY $ (4,209 ) $ 20,490 $ 975 $ 29,407 $ 13,597 $ (43,625 ) $ 16,635 TRANSDIGM GROUP INCORPORATED CONDENSED CONSOLIDATING BALANCE SHEET AS OF SEPTEMBER 30, 2019 (Amounts in millions) TransDigm Group TransDigm Inc. TransDigm UK Subsidiary Guarantors Non- Guarantor Subsidiaries Eliminations Total Consolidated ASSETS CURRENT ASSETS: Cash and cash equivalents $ — $ 1,092 $ — $ (12 ) $ 387 $ — $ 1,467 Trade accounts receivable - Net — — — 172 896 — 1,068 Inventories - Net — 52 — 880 316 (15 ) 1,233 Assets held-for-sale — — — 206 756 — 962 Prepaid expenses and other — 27 — 45 63 — 135 Total current assets — 1,171 — 1,291 2,418 (15 ) 4,865 INVESTMENT IN SUBSIDIARIES AND INTERCOMPANY BALANCES (2,894 ) 14,729 975 16,373 6,898 (36,081 ) — PROPERTY, PLANT AND EQUIPMENT - NET — 17 — 513 227 — 757 GOODWILL — 83 — 5,544 2,193 — 7,820 OTHER INTANGIBLE ASSETS - NET — 25 — 2,064 655 — 2,744 OTHER — 6 — 35 28 — 69 TOTAL ASSETS $ (2,894 ) $ 16,031 $ 975 $ 25,820 $ 12,419 $ (36,096 ) $ 16,255 LIABILITIES AND STOCKHOLDERS’ (DEFICIT) EQUITY CURRENT LIABILITIES: Current portion of long-term debt $ — $ 76 $ — $ 1 $ 3 $ — $ 80 Short-term borrowings - trade receivable securitization facility — — — — 350 — 350 Accounts payable — 17 — 160 99 — 276 Accrued liabilities — 215 12 237 211 — 675 Liabilities held-for-sale — — — 22 135 — 157 Total current liabilities — 308 12 420 798 — 1,538 LONG-TERM DEBT — 15,893 492 49 35 — 16,469 DEFERRED INCOME TAXES — — — 347 94 — 441 OTHER NON-CURRENT LIABILITIES — 315 — 233 143 — 691 Total liabilities — 16,516 504 1,049 1,070 — 19,139 TD GROUP STOCKHOLDERS' (DEFICIT) EQUITY (2,894 ) (485 ) 471 24,771 11,339 (36,096 ) (2,894 ) NONCONTROLLING INTERESTS — — — — 10 — 10 TOTAL LIABILITIES AND STOCKHOLDERS’ (DEFICIT) EQUITY $ (2,894 ) $ 16,031 $ 975 $ 25,820 $ 12,419 $ (36,096 ) $ 16,255 TRANSDIGM GROUP INCORPORATED CONDENSED CONSOLIDATING STATEMENT OF INCOME AND COMPREHENSIVE INCOME FOR THE TWENTY-SIX WEEK PERIOD ENDED MARCH 28, 2020 (Amounts in millions) TransDigm Group TransDigm Inc. TransDigm UK Subsidiary Guarantors Non- Guarantor Subsidiaries Eliminations Total Consolidated NET SALES $ — $ 84 $ — $ 2,249 $ 690 $ (115 ) $ 2,908 COST OF SALES — 46 — 953 404 (115 ) 1,288 GROSS PROFIT — 38 — 1,296 286 — 1,620 SELLING AND ADMINISTRATIVE EXPENSES — 91 — 193 97 — 381 AMORTIZATION OF INTANGIBLE ASSETS — — — 60 26 — 86 INCOME (LOSS) FROM OPERATIONS — (53 ) — 1,043 163 — 1,153 INTEREST EXPENSE (INCOME)—NET — 504 18 (22 ) 1 — 501 REFINANCING COSTS — 26 — — — — 26 OTHER (INCOME) EXPENSE — (5 ) (18 ) 4 16 — (3 ) EQUITY IN INCOME OF SUBSIDIARIES (623 ) (1,087 ) — — — 1,710 — INCOME FROM CONTINUING OPERATIONS BEFORE INCOME TAXES 623 509 — 1,061 146 (1,710 ) 629 INCOME TAX PROVISION — — — 54 19 — 73 INCOME FROM CONTINUING OPERATIONS 623 509 — 1,007 127 (1,710 ) 556 INCOME (LOSS) FROM DISCONTINUED OPERATIONS, NET OF TAX — 114 — — (46 ) — 68 NET INCOME 623 623 — 1,007 81 (1,710 ) 624 LESS: NET INCOME ATTRIBUTABLE TO NONCONTROLLING INTERESTS — — — — (1 ) — (1 ) NET INCOME ATTRIBUTABLE TO TD GROUP $ 623 $ 623 $ — $ 1,007 $ 80 $ (1,710 ) $ 623 OTHER COMPREHENSIVE (LOSS) INCOME, NET OF TAX (124 ) (122 ) — 4 31 87 (124 ) TOTAL COMPREHENSIVE INCOME ATTRIBUTABLE TO TD GROUP $ 499 $ 501 $ — $ 1,011 $ 111 $ (1,623 ) $ 499 TRANSDIGM GROUP INCORPORATED CONDENSED CONSOLIDATING STATEMENT OF INCOME AND COMPREHENSIVE INCOME FOR THE TWENTY-SIX WEEK PERIOD ENDED MARCH 30, 2019 (Amounts in millions) TransDigm Group TransDigm Inc. TransDigm UK Subsidiary Guarantors Non- Guarantor Subsidiaries Eliminations Total Consolidated NET SALES $ — $ 88 $ — $ 1,755 $ 378 $ (60 ) $ 2,161 COST OF SALES — 66 — 724 217 (60 ) 947 GROSS PROFIT — 22 — 1,031 161 — 1,214 SELLING AND ADMINISTRATIVE EXPENSES — 101 — 147 34 — 282 AMORTIZATION OF INTANGIBLE ASSETS — 2 — 35 5 — 42 (LOSS) INCOME FROM OPERATIONS — (81 ) — 849 122 — 890 INTEREST EXPENSE (INCOME)—NET — 378 9 (3 ) (10 ) — 374 REFINANCING COSTS — 3 — — — — 3 EQUITY IN INCOME OF SUBSIDIARIES (398 ) (726 ) — — — 1,124 — INCOME (LOSS) FROM CONTINUING OPERATIONS BEFORE INCOME TAXES 398 264 (9 ) 852 132 (1,124 ) 513 INCOME TAX (BENEFIT) PROVISION — (134 ) — 234 17 — 117 INCOME (LOSS) FROM CONTINUING OPERATIONS 398 398 (9 ) 618 115 (1,124 ) 396 INCOME FROM DISCONTINUED OPERATIONS, NET OF TAX — — — — 2 — 2 NET INCOME 398 398 (9 ) 618 117 (1,124 ) 398 LESS: NET INCOME ATTRIBUTABLE TO NONCONTROLLING INTERESTS — — — — — — — NET INCOME (LOSS) ATTRIBUTABLE TO TD GROUP $ 398 $ 398 $ (9 ) $ 618 $ 117 $ (1,124 ) $ 398 OTHER COMPREHENSIVE (LOSS) INCOME, NET OF TAX (161 ) (123 ) — 12 (99 ) 210 (161 ) TOTAL COMPREHENSIVE INCOME (LOSS) ATTRIBUTABLE TO TD GROUP $ 237 $ 275 $ (9 ) $ 630 $ 18 $ (914 ) $ 237 TRANSDIGM GROUP INCORPORATED CONDENSED CONSOLIDATING STATEMENT OF CASH FLOWS FOR THE TWENTY-SIX WEEK PERIOD ENDED MARCH 28, 2020 (Amounts in millions) TransDigm Group TransDigm Inc. TransDigm UK Subsidiary Guarantors Non- Guarantor Subsidiaries Eliminations Total Consolidated NET CASH (USED IN) PROVIDED BY OPERATING ACTIVITIES $ — $ (348 ) $ 1 $ 668 $ 272 $ 1 $ 594 INVESTING ACTIVITIES: Capital expenditures — (2 ) — (37 ) (11 ) — (50 ) Proceeds in connection with sale of discontinued operations, net — 904 — — — — 904 Net cash provided by (used in) investing activities — 902 — (37 ) (11 ) — 854 FINANCING ACTIVITIES: Intercompany activities 1,899 (1,031 ) — (634 ) (233 ) (1 ) — Proceeds from exercise of stock options 69 — — — — — 69 Dividends and dividend equivalent payments (1,928 ) — — — — — (1,928 ) Treasury stock purchased (19 ) — — — — — (19 ) Proceeds from revolving credit facility — 200 — — — — 200 Repayments on term loans — (19 ) — — — — (19 ) Redemption of senior subordinated notes due 2022, net — (1,168 ) — — — — (1,168 ) Proceeds from 5.50% senior subordinated notes due 2027, net — 2,625 — — — — 2,625 Financing fees and other, net — (8 ) — — — — (8 ) Net cash provided by (used in) financing activities 21 599 — (634 ) (233 ) (1 ) (248 ) EFFECT OF EXCHANGE RATE CHANGES ON CASH AND CASH EQUIVALENTS — — — — 1 — 1 INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS 21 1,153 1 (3 ) 29 — 1,201 CASH AND CASH EQUIVALENTS, BEGINNING OF PERIOD — 1,092 — (12 ) 387 — 1,467 CASH AND CASH EQUIVALENTS, END OF PERIOD $ 21 $ 2,245 $ 1 $ (15 ) $ 416 $ — $ 2,668 TRANSDIGM GROUP INCORPORATED CONDENSED CONSOLIDATING STATEMENT OF CASH FLOWS FOR THE TWENTY-SIX WEEK PERIOD ENDED MARCH 30, 2019 (Amounts in millions) TransDigm Group TransDigm Inc. TransDigm UK Subsidiary Guarantors Non- Guarantor Subsidiaries Eliminations Total Consolidated NET CASH (USED IN) PROVIDED BY OPERATING ACTIVITIES $ — $ (64 ) $ 4 $ 469 $ 35 $ 9 $ 453 INVESTING ACTIVITIES: Capital expenditures — (2 ) — (36 ) (6 ) — (44 ) Payments made in connection with acquisitions, net of cash acquired — (3,538 ) — (31 ) — — (3,569 ) Net cash used in investing activities — (3,540 ) — (67 ) (6 ) — (3,613 ) FINANCING ACTIVITIES: Intercompany activities (23 ) (701 ) (4 ) (407 ) 1,144 (9 ) — Proceeds from exercise of stock options 47 — — — — — 47 Dividends and dividend equivalent payments (24 ) — — — — — (24 ) Repayment on term loans — (38 ) — — — — (38 ) Cash tender and redemption of senior subordinated notes due 2020 — (550 ) — — — — (550 ) Proceeds from senior subordinated notes, net — 545 — — — — 545 Proceeds from senior secured notes due 2026, net — 3,937 — — — — 3,937 Financing fees and other, net — 2 — (2 ) (2 ) — (2 ) Net cash provided by (used in) financing activities — 3,195 (4 ) (409 ) 1,142 (9 ) 3,915 EFFECT OF EXCHANGE RATE CHANGES ON CASH AND CASH EQUIVALENTS — — — — 1 — 1 (DECREASE) INCREASE IN CASH AND CASH EQUIVALENTS — (409 ) — (7 ) 1,172 — 756 CASH AND CASH EQUIVALENTS, BEGINNING OF PERIOD — 1,821 — (2 ) 254 — 2,073 CASH AND CASH EQUIVALENTS, END OF PERIOD $ — $ 1,412 $ — $ (9 ) $ 1,426 $ — $ 2,829

SUBSEQUENT EVENTS

SUBSEQUENT EVENTS	6 Months Ended
	Mar. 28, 2020
Subsequent Event [Line Items]
Subsequent Events [Text Block]	SUBSEQUENT EVENTS Response to COVID-19 In December 2019, COVID-19 surfaced in Wuhan, China, and has since spread to other countries, including the United States. In March 2020, the World Health Organization characterized COVID-19 as a pandemic. The pandemic has resulted in governments around the world implementing increasingly stringent measures to help control the spread of the virus, including quarantines, “shelter in place” and “stay at home” orders, travel restrictions, business curtailments and other measures. In addition, governments and central banks in several parts of the world have enacted fiscal and monetary stimulus measures to counteract the impacts of COVID-19. The airline industry, in particular, has been significantly disrupted, both domestically and internationally. Beginning in the third quarter of fiscal 2020, as part of the Company’s response to the impact of the COVID-19 pandemic on its business, the Company is taking cost reduction measures such as: (1) reducing its workforce by up to 15% to align operations with customer demand. These actions are in addition to the cost mitigation efforts implemented earlier this calendar year in response to the 737 MAX production rate changes; (2) implementing one to eight-week unpaid furloughs at many businesses over approximately the next six months in response to business specific situations; (3) TransDigm’s senior management team will substantially reduce their cash compensation for the balance of fiscal 2020; (4) members of TransDigm's Board of Directors will forgo their annual retainer fees; and, (5) the Company has reassessed capital expenditure projects planned and are prioritizing only those projects that are deemed essential in the near term. The Company continues to closely analyze its cost structure and may implement additional cost reduction measures as necessary due to the ongoing business challenges resulting from the COVID-19 pandemic.

REVENUE Narrative (Policies)

REVENUE Narrative (Policies)	6 Months Ended
	Mar. 28, 2020
Revenue Recognition [Abstract]
Revenue [Policy Text Block]	REVENUE RECOGNITION TransDigm's sales are concentrated in the aerospace industry. The Company’s customers include: distributors of aerospace components, commercial airlines, large commercial transport and regional and business aircraft OEMs, various armed forces of the United States and friendly foreign governments, defense OEMs, system suppliers, and various other industrial customers. The majority of the Company's revenue is recorded at a point in time. Revenue is recognized from the sale of products when control transfers to the customer, which is demonstrated by our right to payment, a transfer of title, a transfer of the risk and rewards of ownership, or the customer acceptance, but most frequently upon shipment where the customer obtains physical possession of the goods. In some contracts, control transfers to the customer over time, primarily in contracts where the customer is required to pay for the cost of both the finished and unfinished goods at the time of cancellation plus a reasonable profit relative to the work performed for products that were customized for the customer. Therefore, we recognize revenue over time for those agreements that have a right to margin and where the products being produced have no alternative use. Based on our production cycle, it is generally expected that goods related to the revenue will be shipped and billed within the current year. For revenue recognized over time, we estimate the amount of revenue attributable to a contract earned at a given point during the production cycle based on certain costs, such as materials and labor incurred to date, plus the expected profit, which is a cost-to-cost input method. The Company’s payment terms vary by the type and location of the customer and the products or services offered. The Company does not offer any payment terms that would meet the requirements for consideration as a significant financing component. Shipping and handling fees and costs incurred in connection with products sold are recorded in cost of sales in the condensed consolidated statements of income, and are not considered a performance obligation to our customers. The Company pays sales commissions that relate to contracts for products or services that are satisfied at a point in time or over a period of one year or less and are expensed as incurred. These costs are reported as a component of selling and administrative expenses in the unaudited condensed consolidated statements of income.

ACQUISITIONS AND DIVESTITURES (

ACQUISITIONS AND DIVESTITURES (Tables)	6 Months Ended
	Mar. 28, 2020
Esterline [Member]
Business Acquisition [Line Items]
Schedule of Recognized Identified Assets Acquired and Liabilities Assumed [Table Text Block]	The allocation of the fair value of the assets acquired and liabilities assumed in the Esterline acquisition as of the acquisition date of March 14, 2019 is summarized in the table below (in millions). Assets acquired: Trade accounts receivable $ 384 Inventories 583 Prepaid expenses and other 423 Property, plant, and equipment 469 Other intangible assets 1,301 Goodwill 2,256 Other 20 Total assets acquired 5,436 Liabilities assumed: Accounts payable 146 Accrued liabilities 751 Other non-current liabilities 615 Total liabilities assumed 1,512 Net assets acquired $ 3,924

REVENUE Contract Assets and Lia

REVENUE Contract Assets and Liabilities (Tables)	6 Months Ended
	Mar. 28, 2020
Schedule of Contract Assets and Liabilities [Line Items]
Contract with Customer, Asset and Liability [Table Text Block]	The following table summarizes our contract assets and liabilities balances (in millions): March 28, 2020 September 30, 2019 Change Contract assets, current (1) $ 40 $ 44 $ (4 ) Contract assets, non-current (2) 6 7 (1 ) Total contract assets 46 51 (5 ) Contract liabilities, current (3) 21 18 3 Contract liabilities, non-current (4) 15 13 2 Total contract liabilities 36 31 5 Net contract assets $ 10 $ 20 $ (10 ) (1) Included in prepaid expenses and other on the condensed consolidated balance sheets. (2) Included in other non-current assets on the condensed consolidated balance sheets. (3) Included in accrued liabilities on the condensed consolidated balance sheets. (4) Included in other non-current liabilities on the condensed consolidated balance sheets.

EARNINGS PER SHARE (TWO-CLASS_2

EARNINGS PER SHARE (TWO-CLASS METHOD) (Tables)	6 Months Ended
	Mar. 28, 2020
Earnings Per Share [Abstract]
Computation of Basic and Diluted Earnings Per Share	The following table sets forth the computation of basic and diluted earnings per share (in millions, except per share data) using the two-class method: Thirteen Week Periods Ended Twenty-Six Week Periods Ended March 28, 2020 March 30, 2019 March 28, 2020 March 30, 2019 Numerator for earnings per share: Income from continuing operations $ 323 $ 200 $ 556 $ 396 Less: Net income attributable to noncontrolling interests — — (1 ) — Net income from continuing operations attributable to TD Group 323 200 555 396 Less: Special dividends declared or paid on participating securities — — (185 ) (24 ) 323 200 370 372 (Loss) income from discontinued operations, net of tax (4 ) 2 68 2 Net income applicable to TD Group common stockholders - basic and diluted $ 319 $ 202 $ 438 $ 374 Denominator for basic and diluted earnings per share under the two-class method: Weighted-average common shares outstanding 53.8 53.0 53.7 52.9 Vested options deemed participating securities 3.6 3.3 3.7 3.4 Total shares for basic and diluted earnings per share 57.4 56.3 57.4 56.3 Earnings per share from continuing operations - basic and diluted $ 5.63 $ 3.56 $ 6.45 $ 6.61 (Loss) Earnings per share from discontinued operations - basic and diluted (0.07 ) 0.04 1.18 0.04 Earnings per share $ 5.56 $ 3.60 $ 7.63 $ 6.65

INVENTORIES (Tables)

INVENTORIES (Tables)	6 Months Ended
	Mar. 28, 2020
Inventory Disclosure [Abstract]
Inventories	Inventories consist of the following (in millions): March 28, 2020 September 30, 2019 Raw materials and purchased component parts $ 867 $ 805 Work-in-progress 389 360 Finished goods 208 192 Total 1,464 1,357 Reserves for excess and obsolete inventory (151 ) (124 ) Inventories - Net $ 1,313 $ 1,233

INTANGIBLE ASSETS (Tables)

INTANGIBLE ASSETS (Tables)	6 Months Ended
	Mar. 28, 2020
Acquired Finite-Lived Intangible Assets [Line Items]
Schedule of Acquired Intangible Assets by Major Class [Table Text Block]
Intangible Assets Subject to Amortization	Other intangible assets - net in the condensed consolidated balance sheets consist of the following (in millions): March 28, 2020 September 30, 2019 Gross Carrying Amount Accumulated Amortization Net Gross Carrying Amount Accumulated Amortization Net Trademarks and trade names $ 954 $ — $ 954 $ 956 $ — $ 956 Technology 1,829 542 1,287 1,806 496 1,310 Order backlog 90 65 25 107 45 62 Customer relationships 436 41 395 438 30 408 Other 18 10 8 17 9 8 Total $ 3,327 $ 658 $ 2,669 $ 3,324 $ 580 $ 2,744
Summary of Changes in Carrying Value of Goodwill	The following is a summary of changes in the carrying value of goodwill by segment from September 30, 2019 through March 28, 2020 (in millions): Power & Control Airframe Non- aviation Total Balance at September 30, 2019 $ 4,121 $ 3,598 $ 101 $ 7,820 Purchase price allocation adjustments (14 ) 51 (1 ) 36 Currency translation adjustments 4 (14 ) — (10 ) Balance at March 28, 2020 $ 4,111 $ 3,635 $ 100 $ 7,846

DEBT (Tables)

DEBT (Tables)	6 Months Ended
	Mar. 28, 2020
Debt Disclosure [Abstract]
Schedule of Debt	The Company’s debt consists of the following (in millions): March 28, 2020 Gross Amount Debt Issuance Costs Original Issue Discount or Premium Net Amount Short-term borrowings—trade receivable securitization facility $ 350 $ — $ — $ 350 Term loans $ 7,503 $ (52 ) $ (24 ) $ 7,427 Revolving credit facility 200 — — 200 6.50% senior subordinated notes due 2024 (2024 Notes) 1,200 (5 ) — 1,195 6.50% senior subordinated notes due 2025 (2025 Notes) 750 (3 ) 3 750 6.375% senior subordinated notes due 2026 (6.375% 2026 Notes) 950 (6 ) — 944 6.875% senior subordinated notes due 2026 (6.875% 2026 Notes) 500 (5 ) (3 ) 492 6.25% secured notes due 2026 (2026 Secured Notes) 4,000 (55 ) 2 3,947 7.50% senior subordinated notes due 2027 (7.50% 2027 Notes) 550 (5 ) — 545 5.50% senior subordinated notes due 2027 (5.50% 2027 Notes 2,650 (23 ) — 2,627 Government refundable advances 27 — — 27 Finance lease obligations 58 — — 58 18,388 (154 ) (22 ) 18,212 Less current portion 280 (1 ) — 279 Long-term debt $ 18,108 $ (153 ) $ (22 ) $ 17,933 September 30, 2019 Gross Amount Debt Issuance Costs Original Issue Discount or Premium Net Amount Short-term borrowings—trade receivable securitization facility $ 350 $ — $ — $ 350 Term loans $ 7,524 $ (58 ) $ (17 ) $ 7,449 6.00% 2022 Notes 1,150 (4 ) — 1,146 6.50% 2024 Notes 1,200 (6 ) — 1,194 6.50% 2025 Notes 750 (3 ) 3 750 6.375% 2026 Notes 950 (7 ) — 943 6.875% 2026 Notes 500 (6 ) (3 ) 491 6.25% 2026 Secured Notes 4,000 (60 ) 2 3,942 7.50% 2027 Notes 550 (5 ) — 545 Government refundable advances 39 — — 39 Finance lease obligations 50 — — 50 16,713 (149 ) (15 ) 16,549 Less current portion 81 (1 ) — 80 Long-term debt $ 16,632 $ (148 ) $ (15 ) $ 16,469

FAIR VALUE MEASUREMENTS (Tables

FAIR VALUE MEASUREMENTS (Tables)	6 Months Ended
	Mar. 28, 2020
Fair Value Disclosures [Abstract]
Carrying Amounts and Fair Values of Financial Instruments	The following summarizes the carrying amounts and fair values of financial instruments (in millions): March 28, 2020 September 30, 2019 Level Carrying Amount Fair Value Carrying Amount Fair Value Assets: Cash and cash equivalents 1 $ 2,668 $ 2,668 $ 1,467 $ 1,467 Interest rate cap agreements (1) 2 — — 1 1 Liabilities: Interest rate swap agreements (3) 2 38 38 13 13 Interest rate swap agreements (4) 2 329 329 202 202 Foreign currency forward exchange contracts and other (3) 2 10 10 6 6 Short-term borrowings - trade receivable securitization facility (5) 1 350 350 350 350 Long-term debt, including current portion: Term loans (5) 2 7,427 6,158 7,449 7,478 Revolving credit facility (5) 2 200 200 — — 6.00% 2022 Notes (5) 1 — — 1,146 1,167 6.50% 2024 Notes (5) 1 1,195 1,110 1,194 1,239 6.50% 2025 Notes (5) 1 750 694 750 782 6.375% 2026 Notes (5) 1 944 884 943 999 6.875% 2026 Notes (5) 1 492 460 491 535 6.25% 2026 Notes (5) 1 3,947 3,980 3,942 4,290 7.50% 2027 Notes (5) 1 545 528 545 595 5.50% 2027 Notes (5) 1 2,627 2,385 — — Government Refundable Advances 2 27 27 39 39 Finance Lease Obligations 2 58 58 50 50 (1) Included in other non-current assets on the condensed consolidated balance sheets. (2) Included in prepaid expenses and other on the condensed consolidated balance sheets. (3) Included in accrued liabilities on the condensed consolidated balance sheets. (4) Included in other non-current liabilities on the condensed consolidated balance sheets. (5) The carrying amount of the debt instrument is presented net of debt issuance costs, premium and discount. Refer to Note 9, "Debt," for gross carrying amounts.

DERIVATIVES AND HEDGING ACTIV_2

DERIVATIVES AND HEDGING ACTIVITIES (Tables)	6 Months Ended
	Mar. 28, 2020
Derivative Instruments and Hedging Activities Disclosure [Abstract]
Schedule of Notional Amounts of Outstanding Derivative Positions [Table Text Block]	he following table summarizes the Company's interest rate swap agreements: Aggregate Notional Amount (in millions) Start Date End Date Related Term Loans Conversion of Related Variable Rate Debt to Fixed Rate of: $750 3/31/2016 6/30/2020 Tranche E 5.05% (2.8% plus the 2.25% margin percentage) $500 6/29/2018 3/31/2025 Tranche E 5.25% (3.0% plus the 2.25% margin percentage) $750 6/30/2020 6/30/2022 Tranche E 4.75% (2.5% plus the 2.25% margin percentage) $1,500 6/30/2022 3/31/2025 Tranche E 5.35% (3.1% plus the 2.25% margin percentage) $1,000 6/28/2019 12/9/2025 Tranche F 4.05% (1.8% plus the 2.25% margin percentage) $1,400 6/30/2021 12/9/2025 Tranche F 5.25% (3.0% plus the 2.25% margin percentage) $500 12/30/2016 12/31/2021 Tranche G 4.15% (1.9% plus the 2.25% margin percentage) $400 9/30/2017 9/30/2022 Tranche G 4.15% (1.9% plus the 2.25% margin percentage) $900 12/31/2021 6/28/2024 Tranche G 5.35% (3.1% plus the 2.25% margin percentage) $400 9/30/2022 6/28/2024 Tranche G 5.25% (3.0% plus the 2.25% margin percentage) The following table summarizes the Company's interest rate cap agreements: Aggregate Notional Amount Start Date End Date Related Term Loans Offsets Variable Rate Debt Attributable to Fluctuations Above: $750 9/30/2015 6/30/2020 Tranche E Three month LIBO rate of 2.5% $750 6/30/2020 6/30/2022 Tranche E Three month LIBO rate of 2.5% $400 6/30/2016 6/30/2021 Tranche F Three month LIBO rate of 2.0% $400 12/30/2016 12/31/2021 Tranche G Three month LIBO rate of 2.5%
Schedule of Interest Rate Derivatives	March 28, 2020 September 30, 2019 Asset Liability Asset Liability Interest rate cap agreements $ — $ — $ 1 $ — Interest rate swap agreements (1) — (367 ) — (216 ) Net derivatives as classified in the balance sheet (2) $ — $ (367 ) $ 1 $ (216 ) (1) The increase in the interest rate swap liability is primarily attributable to a downward trend in the LIBO rate during the second quarter of fiscal 2020. (2) Refer to Note 11, "Fair Value Measurements," for the condensed consolidated balance sheet classification of our interest rate swap and cap agreements.

SEGMENTS (Tables)

SEGMENTS (Tables)	6 Months Ended
	Mar. 28, 2020
Segment Reporting [Abstract]
Net Sales by Reportable Segments	The following table presents net sales by reportable segment (in millions): Thirteen Week Periods Ended Twenty-Six Week Periods Ended March 28, 2020 March 30, 2019 March 28, 2020 March 30, 2019 Net sales to external customers Power & Control Commercial OEM $ 191 $ 146 $ 375 $ 278 Commercial Aftermarket 225 186 445 344 Defense 331 299 679 570 Total Power & Control 747 631 1,499 1,192 Airframe Commercial OEM 243 176 473 308 Commercial Aftermarket 220 203 465 382 Defense 192 120 391 208 Total Airframe 655 499 1,329 898 Total Non-aviation 41 38 80 71 $ 1,443 $ 1,168 $ 2,908 $ 2,161
EBITDA Defined by Segment to Consolidated Income Before Taxes	The following table reconciles EBITDA As Defined by segment to consolidated income from continuing operations before income taxes (in millions): Thirteen Week Periods Ended Twenty-Six Week Periods Ended March 28, 2020 March 30, 2019 March 28, 2020 March 30, 2019 EBITDA As Defined Power & Control $ 381 $ 329 $ 766 $ 628 Airframe 296 243 602 434 Non-aviation 14 12 26 22 Total segment EBITDA As Defined 691 584 1,394 1,084 Less: Unallocated corporate expenses 16 18 38 31 Total Company EBITDA As Defined 675 566 1,356 1,053 Depreciation and amortization expense 72 39 141 74 Interest expense - net 252 202 501 374 Acquisition-related costs 9 38 16 50 Stock compensation expense 12 21 37 38 Refinancing costs 3 3 26 3 Other, net (10 ) — 6 1 Income from continuing operations before income taxes $ 337 $ 263 $ 629 $ 513
Total Assets by Segment	The following table presents total assets by segment (in millions): March 28, 2020 September 30, 2019 Total assets Power & Control $ 7,114 $ 7,037 Airframe 6,738 6,672 Non-aviation 259 262 Corporate 2,524 1,322 Assets of discontinued operations — 962 $ 16,635 $ 16,255

RETIREMENT BENEFITS (Tables)

RETIREMENT BENEFITS (Tables)	6 Months Ended
	Mar. 28, 2020
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Schedule of Net Benefit Costs [Table Text Block]	The components of net periodic pension cost for the Company's defined benefit plans were as follows (in millions): Thirteen Week Periods Ended Twenty-Six Week Periods Ended March 28, 2020 March 30, 2019 March 28, 2020 March 30, 2019 U.S. Pension Plans Non-U.S. Pension Plans U.S. Pension Plans Non-U.S. Pension Plans U.S. Pension Plans Non-U.S. Pension Plans U.S. Pension Plans Non-U.S. Pension Plans Service cost $ 2 $ 1 $ 1 $ 1 $ 4 $ 2 $ 2 $ 2 Interest cost 3 1 2 1 5 3 4 2 Expected return on plan assets (5 ) (1 ) (3 ) (1 ) (9 ) (4 ) (5 ) (3 ) Amortization of prior service cost — — — — — — — — Amortization of actuarial loss — — — — 1 — — — Amortization of transition obligation — — — — — — — — Net periodic pension cost $ — $ 1 $ — $ 1 $ 1 $ 1 $ 1 $ 1

ACCUMULATED OTHER COMPREHENSI_2

ACCUMULATED OTHER COMPREHENSIVE LOSS (Tables)	6 Months Ended
	Mar. 28, 2020
Equity [Abstract]
Schedule of Accumulated Other Comprehensive Loss	The following table presents the components of accumulated other comprehensive (loss) income, net of taxes, for the twenty-six week period ended March 28, 2020 (in millions): Unrealized gain (loss) on derivatives designated and qualifying as cash flow hedges (1) Defined benefit pension plan activity (2) Currency translation adjustment Total Balance at September 30, 2019 $ (172 ) $ (40 ) $ (167 ) $ (379 ) Current-period other comprehensive (loss) income (122 ) 6 (8 ) (124 ) Balance at March 28, 2020 $ (294 ) $ (34 ) $ (175 ) $ (503 ) (1) Unrealized loss represents derivative instruments, net of taxes of $43 million and $19 million for the thirteen week periods ended March 28, 2020 and March 30, 2019 , respectively, and $34 million and $41 million for the twenty-six week period s ended March 28, 2020 and March 30, 2019 , respectively. (2) There were no material pension liability adjustments, net of taxes for the thirteen and twenty-six week periods ended March 28, 2020 and March 30, 2019
Schedule of Amounts Recognized in Other Comprehensive Income (Loss) [Table Text Block]	A summary of reclassifications out of accumulated other comprehensive (loss) income for the twenty-six week period s ended March 28, 2020 and March 30, 2019 is provided below (in millions): Amount reclassified Twenty-Six Week Periods Ended Description of reclassifications out of accumulated other comprehensive (loss) income March 28, 2020 March 30, 2019 Amortization from redesignated interest rate swap and cap agreements (1) $ 2 $ 1 Losses from settlement of foreign currency forward exchange contracts (2) — 1 Deferred tax benefit on reclassifications out of accumulated other comprehensive (loss) income — (1 ) Losses reclassified into earnings, net of tax $ 2 $ 1 (1) This component of accumulated other comprehensive (loss) income is included in interest expense (see Note 12, “Derivatives and Hedging Activities,” for additional information). (2) This component of accumulated other comprehensive (loss) income is included in net sales (see Note 12, “Derivatives and Hedging Activities,” for additional information).

LEASES (Tables)

LEASES (Tables)	6 Months Ended
	Mar. 28, 2020
Leases [Abstract]
Schedule of Cash Flow, Supplemental Disclosures [Table Text Block]	Supplemental cash flow information related to leases for the twenty-six week period ended March 28, 2020 is as follows (in millions): March 28, 2020 Cash paid for amounts included in the measurement of lease liabilities: Operating cash outflows from operating leases $ 14 Operating cash outflows from finance leases 2 Financing cash outflows from finance leases 1 Lease assets obtained in exchange for new lease obligations: Operating leases $ 15
Lease, Cost [Table Text Block]	The components of lease expense for the thirteen and twenty-six week periods ended March 28, 2020 are as follows (in millions): Classification Thirteen Week Period Ended March 28, 2020 Twenty-Six Week Period Ended March 28, 2020 Operating lease cost Cost of Sales or Selling and Administrative Expenses $ 7 $ 14 Finance lease cost Amortization of leased assets Cost of Sales 1 1 Interest on lease liabilities Interest Expense - Net 1 2 Total lease cost $ 9 $ 17
Leases, Supplemental Balance Sheet Information [Table Text Block]	Supplemental balance sheet information related to leases is as follows (in millions): Classification March 28, 2020 Operating Leases Operating lease right-of-use assets Other Assets $ 102 Current operating lease liabilities Accrued Liabilities 21 Long-term operating lease liabilities Other Non-current Liabilities 86 Total operating lease liabilities $ 107 Finance Leases Finance lease right-of-use assets, net Property, Plant and Equipment—Net $ 71 Current finance lease liabilities Accrued Liabilities 2 Long-term finance lease liabilities Other Non-current Liabilities 56 Total finance lease liabilities $ 58 As of March 28, 2020 , the Company has the following remaining lease term and weighted average discount rates: Weighted-average remaining lease term Operating leases 6.2 years Finance leases 16.8 years Weighted-average discount rate Operating leases 6.2% Finance leases 7.2%
Lessee, Operating Lease, Liability, Maturity [Table Text Block]	Maturities of lease liabilities at March 28, 2020 are as follows (in millions): Operating Leases Finance Leases 2020 $ 14 $ 3 2021 26 6 2022 22 6 2023 17 6 2024 14 6 Thereafter 38 76 Total future minimum lease payments 131 103 Less: imputed interest 24 45 Present value of lease liabilities reported $ 107 $ 58
Finance Lease, Liability, Maturity [Table Text Block]	Maturities of lease liabilities at March 28, 2020 are as follows (in millions): Operating Leases Finance Leases 2020 $ 14 $ 3 2021 26 6 2022 22 6 2023 17 6 2024 14 6 Thereafter 38 76 Total future minimum lease payments 131 103 Less: imputed interest 24 45 Present value of lease liabilities reported $ 107 $ 58

DISCONTINUED OPERATIONS (Tables

DISCONTINUED OPERATIONS (Tables)	6 Months Ended
	Mar. 28, 2020
Souriau Sunbank and EIT [Member]
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Disposal Groups, Including Discontinued Operations [Table Text Block]	Thirteen Week Period Ended Twenty-Six Week Period Ended March 28, 2020 March 30, 2019 March 28, 2020 March 30, 2019 Net sales $ — $ 28 $ 79 $ 28 Income from discontinued operations before income taxes — 3 13 3 Income tax expense 1 1 5 1 (Loss) Income from discontinued operations, net of tax (1 ) 2 8 2 (Loss) Gain from sale of discontinued operations, net of tax (3 ) — 60 — (Loss) Income from discontinued operations, net of tax $ (4 ) $ 2 $ 68 $ 2
Souriau Sunbank [Member]
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Disposal Groups, Including Discontinued Operations [Table Text Block]	The following is the summarized balance sheet of Souriau-Sunbank’s assets held-for-sale and liabilities held-for-sale as of September 30, 2019 (in millions): Assets and Liabilities of Discontinued Operations Held-for-Sale Fiscal Year Ended September 30, 2019 Cash and cash equivalents $ 29 Trade accounts receivable—Net 67 Inventories—Net 88 Prepaid expenses and other 2 Property, plant and equipment—Net 101 Goodwill 480 Other intangibles—Net 194 Other 1 Total assets of discontinued operations $ 962 Accounts payable $ 33 Accrued liabilities 55 Long-term debt 6 Deferred income taxes 42 Other 21 Total liabilities of discontinued operations $ 157

SUPPLEMENTAL GUARANTOR INFORM_2

SUPPLEMENTAL GUARANTOR INFORMATION (Tables)	6 Months Ended
	Mar. 28, 2020	Mar. 30, 2019
Condensed Financial Information Disclosure [Abstract]
Supplemental Condensed Consolidating Balance Sheet	TRANSDIGM GROUP INCORPORATED CONDENSED CONSOLIDATING BALANCE SHEET AS OF MARCH 28, 2020 (Amounts in millions) TransDigm Group TransDigm Inc. TransDigm UK Subsidiary Guarantors Non- Guarantor Subsidiaries Eliminations Total Consolidated ASSETS CURRENT ASSETS: Cash and cash equivalents $ 21 $ 2,245 $ 1 $ (15 ) $ 416 $ — $ 2,668 Trade accounts receivable - Net — — — 147 852 — 999 Inventories - Net — 56 — 936 338 (17 ) 1,313 Prepaid expenses and other — 92 — 63 65 — 220 Total current assets 21 2,393 1 1,131 1,671 (17 ) 5,200 INVESTMENT IN SUBSIDIARIES AND INTERCOMPANY BALANCES (4,230 ) 17,962 974 19,222 9,680 (43,608 ) — PROPERTY, PLANT AND EQUIPMENT - NET — 18 — 512 218 — 748 GOODWILL — 83 — 6,413 1,350 — 7,846 OTHER INTANGIBLE ASSETS - NET — 25 — 2,025 619 — 2,669 DEFERRED INCOME TAXES — — — — 13 — 13 OTHER — 9 — 104 46 — 159 TOTAL ASSETS $ (4,209 ) $ 20,490 $ 975 $ 29,407 $ 13,597 $ (43,625 ) $ 16,635 LIABILITIES AND STOCKHOLDERS’ (DEFICIT) EQUITY CURRENT LIABILITIES: Current portion of long-term debt $ — $ 275 $ — $ 1 $ 3 $ — $ 279 Short-term borrowings - trade receivable securitization facility — — — — 350 — 350 Accounts payable — 17 — 151 98 — 266 Accrued liabilities — 249 13 239 260 — 761 Total current liabilities — 541 13 391 711 — 1,656 LONG-TERM DEBT — 17,368 492 42 31 — 17,933 DEFERRED INCOME TAXES — — — 289 96 — 385 OTHER NON-CURRENT LIABILITIES — 434 — 268 164 — 866 Total liabilities — 18,343 505 990 1,002 — 20,840 TD GROUP STOCKHOLDERS' (DEFICIT) EQUITY (4,209 ) 2,147 470 28,417 12,591 (43,625 ) (4,209 ) NONCONTROLLING INTERESTS — — — — 4 — 4 TOTAL LIABILITIES AND STOCKHOLDERS’ (DEFICIT) EQUITY $ (4,209 ) $ 20,490 $ 975 $ 29,407 $ 13,597 $ (43,625 ) $ 16,635	TRANSDIGM GROUP INCORPORATED CONDENSED CONSOLIDATING BALANCE SHEET AS OF MARCH 28, 2020 (Amounts in millions) TransDigm Group TransDigm Inc. TransDigm UK Subsidiary Guarantors Non- Guarantor Subsidiaries Eliminations Total Consolidated ASSETS CURRENT ASSETS: Cash and cash equivalents $ 21 $ 2,245 $ 1 $ (15 ) $ 416 $ — $ 2,668 Trade accounts receivable - Net — — — 147 852 — 999 Inventories - Net — 56 — 936 338 (17 ) 1,313 Prepaid expenses and other — 92 — 63 65 — 220 Total current assets 21 2,393 1 1,131 1,671 (17 ) 5,200 INVESTMENT IN SUBSIDIARIES AND INTERCOMPANY BALANCES (4,230 ) 17,962 974 19,222 9,680 (43,608 ) — PROPERTY, PLANT AND EQUIPMENT - NET — 18 — 512 218 — 748 GOODWILL — 83 — 6,413 1,350 — 7,846 OTHER INTANGIBLE ASSETS - NET — 25 — 2,025 619 — 2,669 DEFERRED INCOME TAXES — — — — 13 — 13 OTHER — 9 — 104 46 — 159 TOTAL ASSETS $ (4,209 ) $ 20,490 $ 975 $ 29,407 $ 13,597 $ (43,625 ) $ 16,635 LIABILITIES AND STOCKHOLDERS’ (DEFICIT) EQUITY CURRENT LIABILITIES: Current portion of long-term debt $ — $ 275 $ — $ 1 $ 3 $ — $ 279 Short-term borrowings - trade receivable securitization facility — — — — 350 — 350 Accounts payable — 17 — 151 98 — 266 Accrued liabilities — 249 13 239 260 — 761 Total current liabilities — 541 13 391 711 — 1,656 LONG-TERM DEBT — 17,368 492 42 31 — 17,933 DEFERRED INCOME TAXES — — — 289 96 — 385 OTHER NON-CURRENT LIABILITIES — 434 — 268 164 — 866 Total liabilities — 18,343 505 990 1,002 — 20,840 TD GROUP STOCKHOLDERS' (DEFICIT) EQUITY (4,209 ) 2,147 470 28,417 12,591 (43,625 ) (4,209 ) NONCONTROLLING INTERESTS — — — — 4 — 4 TOTAL LIABILITIES AND STOCKHOLDERS’ (DEFICIT) EQUITY $ (4,209 ) $ 20,490 $ 975 $ 29,407 $ 13,597 $ (43,625 ) $ 16,635 TRANSDIGM GROUP INCORPORATED CONDENSED CONSOLIDATING BALANCE SHEET AS OF SEPTEMBER 30, 2019 (Amounts in millions) TransDigm Group TransDigm Inc. TransDigm UK Subsidiary Guarantors Non- Guarantor Subsidiaries Eliminations Total Consolidated ASSETS CURRENT ASSETS: Cash and cash equivalents $ — $ 1,092 $ — $ (12 ) $ 387 $ — $ 1,467 Trade accounts receivable - Net — — — 172 896 — 1,068 Inventories - Net — 52 — 880 316 (15 ) 1,233 Assets held-for-sale — — — 206 756 — 962 Prepaid expenses and other — 27 — 45 63 — 135 Total current assets — 1,171 — 1,291 2,418 (15 ) 4,865 INVESTMENT IN SUBSIDIARIES AND INTERCOMPANY BALANCES (2,894 ) 14,729 975 16,373 6,898 (36,081 ) — PROPERTY, PLANT AND EQUIPMENT - NET — 17 — 513 227 — 757 GOODWILL — 83 — 5,544 2,193 — 7,820 OTHER INTANGIBLE ASSETS - NET — 25 — 2,064 655 — 2,744 OTHER — 6 — 35 28 — 69 TOTAL ASSETS $ (2,894 ) $ 16,031 $ 975 $ 25,820 $ 12,419 $ (36,096 ) $ 16,255 LIABILITIES AND STOCKHOLDERS’ (DEFICIT) EQUITY CURRENT LIABILITIES: Current portion of long-term debt $ — $ 76 $ — $ 1 $ 3 $ — $ 80 Short-term borrowings - trade receivable securitization facility — — — — 350 — 350 Accounts payable — 17 — 160 99 — 276 Accrued liabilities — 215 12 237 211 — 675 Liabilities held-for-sale — — — 22 135 — 157 Total current liabilities — 308 12 420 798 — 1,538 LONG-TERM DEBT — 15,893 492 49 35 — 16,469 DEFERRED INCOME TAXES — — — 347 94 — 441 OTHER NON-CURRENT LIABILITIES — 315 — 233 143 — 691 Total liabilities — 16,516 504 1,049 1,070 — 19,139 TD GROUP STOCKHOLDERS' (DEFICIT) EQUITY (2,894 ) (485 ) 471 24,771 11,339 (36,096 ) (2,894 ) NONCONTROLLING INTERESTS — — — — 10 — 10 TOTAL LIABILITIES AND STOCKHOLDERS’ (DEFICIT) EQUITY $ (2,894 ) $ 16,031 $ 975 $ 25,820 $ 12,419 $ (36,096 ) $ 16,255
Supplemental Condensed Consolidating Income Statement	TRANSDIGM GROUP INCORPORATED CONDENSED CONSOLIDATING STATEMENT OF INCOME AND COMPREHENSIVE INCOME FOR THE TWENTY-SIX WEEK PERIOD ENDED MARCH 28, 2020 (Amounts in millions) TransDigm Group TransDigm Inc. TransDigm UK Subsidiary Guarantors Non- Guarantor Subsidiaries Eliminations Total Consolidated NET SALES $ — $ 84 $ — $ 2,249 $ 690 $ (115 ) $ 2,908 COST OF SALES — 46 — 953 404 (115 ) 1,288 GROSS PROFIT — 38 — 1,296 286 — 1,620 SELLING AND ADMINISTRATIVE EXPENSES — 91 — 193 97 — 381 AMORTIZATION OF INTANGIBLE ASSETS — — — 60 26 — 86 INCOME (LOSS) FROM OPERATIONS — (53 ) — 1,043 163 — 1,153 INTEREST EXPENSE (INCOME)—NET — 504 18 (22 ) 1 — 501 REFINANCING COSTS — 26 — — — — 26 OTHER (INCOME) EXPENSE — (5 ) (18 ) 4 16 — (3 ) EQUITY IN INCOME OF SUBSIDIARIES (623 ) (1,087 ) — — — 1,710 — INCOME FROM CONTINUING OPERATIONS BEFORE INCOME TAXES 623 509 — 1,061 146 (1,710 ) 629 INCOME TAX PROVISION — — — 54 19 — 73 INCOME FROM CONTINUING OPERATIONS 623 509 — 1,007 127 (1,710 ) 556 INCOME (LOSS) FROM DISCONTINUED OPERATIONS, NET OF TAX — 114 — — (46 ) — 68 NET INCOME 623 623 — 1,007 81 (1,710 ) 624 LESS: NET INCOME ATTRIBUTABLE TO NONCONTROLLING INTERESTS — — — — (1 ) — (1 ) NET INCOME ATTRIBUTABLE TO TD GROUP $ 623 $ 623 $ — $ 1,007 $ 80 $ (1,710 ) $ 623 OTHER COMPREHENSIVE (LOSS) INCOME, NET OF TAX (124 ) (122 ) — 4 31 87 (124 ) TOTAL COMPREHENSIVE INCOME ATTRIBUTABLE TO TD GROUP $ 499 $ 501 $ — $ 1,011 $ 111 $ (1,623 ) $ 499	TRANSDIGM GROUP INCORPORATED CONDENSED CONSOLIDATING STATEMENT OF INCOME AND COMPREHENSIVE INCOME FOR THE TWENTY-SIX WEEK PERIOD ENDED MARCH 28, 2020 (Amounts in millions) TransDigm Group TransDigm Inc. TransDigm UK Subsidiary Guarantors Non- Guarantor Subsidiaries Eliminations Total Consolidated NET SALES $ — $ 84 $ — $ 2,249 $ 690 $ (115 ) $ 2,908 COST OF SALES — 46 — 953 404 (115 ) 1,288 GROSS PROFIT — 38 — 1,296 286 — 1,620 SELLING AND ADMINISTRATIVE EXPENSES — 91 — 193 97 — 381 AMORTIZATION OF INTANGIBLE ASSETS — — — 60 26 — 86 INCOME (LOSS) FROM OPERATIONS — (53 ) — 1,043 163 — 1,153 INTEREST EXPENSE (INCOME)—NET — 504 18 (22 ) 1 — 501 REFINANCING COSTS — 26 — — — — 26 OTHER (INCOME) EXPENSE — (5 ) (18 ) 4 16 — (3 ) EQUITY IN INCOME OF SUBSIDIARIES (623 ) (1,087 ) — — — 1,710 — INCOME FROM CONTINUING OPERATIONS BEFORE INCOME TAXES 623 509 — 1,061 146 (1,710 ) 629 INCOME TAX PROVISION — — — 54 19 — 73 INCOME FROM CONTINUING OPERATIONS 623 509 — 1,007 127 (1,710 ) 556 INCOME (LOSS) FROM DISCONTINUED OPERATIONS, NET OF TAX — 114 — — (46 ) — 68 NET INCOME 623 623 — 1,007 81 (1,710 ) 624 LESS: NET INCOME ATTRIBUTABLE TO NONCONTROLLING INTERESTS — — — — (1 ) — (1 ) NET INCOME ATTRIBUTABLE TO TD GROUP $ 623 $ 623 $ — $ 1,007 $ 80 $ (1,710 ) $ 623 OTHER COMPREHENSIVE (LOSS) INCOME, NET OF TAX (124 ) (122 ) — 4 31 87 (124 ) TOTAL COMPREHENSIVE INCOME ATTRIBUTABLE TO TD GROUP $ 499 $ 501 $ — $ 1,011 $ 111 $ (1,623 ) $ 499 TRANSDIGM GROUP INCORPORATED CONDENSED CONSOLIDATING STATEMENT OF INCOME AND COMPREHENSIVE INCOME FOR THE TWENTY-SIX WEEK PERIOD ENDED MARCH 30, 2019 (Amounts in millions) TransDigm Group TransDigm Inc. TransDigm UK Subsidiary Guarantors Non- Guarantor Subsidiaries Eliminations Total Consolidated NET SALES $ — $ 88 $ — $ 1,755 $ 378 $ (60 ) $ 2,161 COST OF SALES — 66 — 724 217 (60 ) 947 GROSS PROFIT — 22 — 1,031 161 — 1,214 SELLING AND ADMINISTRATIVE EXPENSES — 101 — 147 34 — 282 AMORTIZATION OF INTANGIBLE ASSETS — 2 — 35 5 — 42 (LOSS) INCOME FROM OPERATIONS — (81 ) — 849 122 — 890 INTEREST EXPENSE (INCOME)—NET — 378 9 (3 ) (10 ) — 374 REFINANCING COSTS — 3 — — — — 3 EQUITY IN INCOME OF SUBSIDIARIES (398 ) (726 ) — — — 1,124 — INCOME (LOSS) FROM CONTINUING OPERATIONS BEFORE INCOME TAXES 398 264 (9 ) 852 132 (1,124 ) 513 INCOME TAX (BENEFIT) PROVISION — (134 ) — 234 17 — 117 INCOME (LOSS) FROM CONTINUING OPERATIONS 398 398 (9 ) 618 115 (1,124 ) 396 INCOME FROM DISCONTINUED OPERATIONS, NET OF TAX — — — — 2 — 2 NET INCOME 398 398 (9 ) 618 117 (1,124 ) 398 LESS: NET INCOME ATTRIBUTABLE TO NONCONTROLLING INTERESTS — — — — — — — NET INCOME (LOSS) ATTRIBUTABLE TO TD GROUP $ 398 $ 398 $ (9 ) $ 618 $ 117 $ (1,124 ) $ 398 OTHER COMPREHENSIVE (LOSS) INCOME, NET OF TAX (161 ) (123 ) — 12 (99 ) 210 (161 ) TOTAL COMPREHENSIVE INCOME (LOSS) ATTRIBUTABLE TO TD GROUP $ 237 $ 275 $ (9 ) $ 630 $ 18 $ (914 ) $ 237
Supplemental Condensed Consolidating Cash Flow Statement	TRANSDIGM GROUP INCORPORATED CONDENSED CONSOLIDATING STATEMENT OF CASH FLOWS FOR THE TWENTY-SIX WEEK PERIOD ENDED MARCH 28, 2020 (Amounts in millions) TransDigm Group TransDigm Inc. TransDigm UK Subsidiary Guarantors Non- Guarantor Subsidiaries Eliminations Total Consolidated NET CASH (USED IN) PROVIDED BY OPERATING ACTIVITIES $ — $ (348 ) $ 1 $ 668 $ 272 $ 1 $ 594 INVESTING ACTIVITIES: Capital expenditures — (2 ) — (37 ) (11 ) — (50 ) Proceeds in connection with sale of discontinued operations, net — 904 — — — — 904 Net cash provided by (used in) investing activities — 902 — (37 ) (11 ) — 854 FINANCING ACTIVITIES: Intercompany activities 1,899 (1,031 ) — (634 ) (233 ) (1 ) — Proceeds from exercise of stock options 69 — — — — — 69 Dividends and dividend equivalent payments (1,928 ) — — — — — (1,928 ) Treasury stock purchased (19 ) — — — — — (19 ) Proceeds from revolving credit facility — 200 — — — — 200 Repayments on term loans — (19 ) — — — — (19 ) Redemption of senior subordinated notes due 2022, net — (1,168 ) — — — — (1,168 ) Proceeds from 5.50% senior subordinated notes due 2027, net — 2,625 — — — — 2,625 Financing fees and other, net — (8 ) — — — — (8 ) Net cash provided by (used in) financing activities 21 599 — (634 ) (233 ) (1 ) (248 ) EFFECT OF EXCHANGE RATE CHANGES ON CASH AND CASH EQUIVALENTS — — — — 1 — 1 INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS 21 1,153 1 (3 ) 29 — 1,201 CASH AND CASH EQUIVALENTS, BEGINNING OF PERIOD — 1,092 — (12 ) 387 — 1,467 CASH AND CASH EQUIVALENTS, END OF PERIOD $ 21 $ 2,245 $ 1 $ (15 ) $ 416 $ — $ 2,668	TRANSDIGM GROUP INCORPORATED CONDENSED CONSOLIDATING STATEMENT OF CASH FLOWS FOR THE TWENTY-SIX WEEK PERIOD ENDED MARCH 28, 2020 (Amounts in millions) TransDigm Group TransDigm Inc. TransDigm UK Subsidiary Guarantors Non- Guarantor Subsidiaries Eliminations Total Consolidated NET CASH (USED IN) PROVIDED BY OPERATING ACTIVITIES $ — $ (348 ) $ 1 $ 668 $ 272 $ 1 $ 594 INVESTING ACTIVITIES: Capital expenditures — (2 ) — (37 ) (11 ) — (50 ) Proceeds in connection with sale of discontinued operations, net — 904 — — — — 904 Net cash provided by (used in) investing activities — 902 — (37 ) (11 ) — 854 FINANCING ACTIVITIES: Intercompany activities 1,899 (1,031 ) — (634 ) (233 ) (1 ) — Proceeds from exercise of stock options 69 — — — — — 69 Dividends and dividend equivalent payments (1,928 ) — — — — — (1,928 ) Treasury stock purchased (19 ) — — — — — (19 ) Proceeds from revolving credit facility — 200 — — — — 200 Repayments on term loans — (19 ) — — — — (19 ) Redemption of senior subordinated notes due 2022, net — (1,168 ) — — — — (1,168 ) Proceeds from 5.50% senior subordinated notes due 2027, net — 2,625 — — — — 2,625 Financing fees and other, net — (8 ) — — — — (8 ) Net cash provided by (used in) financing activities 21 599 — (634 ) (233 ) (1 ) (248 ) EFFECT OF EXCHANGE RATE CHANGES ON CASH AND CASH EQUIVALENTS — — — — 1 — 1 INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS 21 1,153 1 (3 ) 29 — 1,201 CASH AND CASH EQUIVALENTS, BEGINNING OF PERIOD — 1,092 — (12 ) 387 — 1,467 CASH AND CASH EQUIVALENTS, END OF PERIOD $ 21 $ 2,245 $ 1 $ (15 ) $ 416 $ — $ 2,668 TRANSDIGM GROUP INCORPORATED CONDENSED CONSOLIDATING STATEMENT OF CASH FLOWS FOR THE TWENTY-SIX WEEK PERIOD ENDED MARCH 30, 2019 (Amounts in millions) TransDigm Group TransDigm Inc. TransDigm UK Subsidiary Guarantors Non- Guarantor Subsidiaries Eliminations Total Consolidated NET CASH (USED IN) PROVIDED BY OPERATING ACTIVITIES $ — $ (64 ) $ 4 $ 469 $ 35 $ 9 $ 453 INVESTING ACTIVITIES: Capital expenditures — (2 ) — (36 ) (6 ) — (44 ) Payments made in connection with acquisitions, net of cash acquired — (3,538 ) — (31 ) — — (3,569 ) Net cash used in investing activities — (3,540 ) — (67 ) (6 ) — (3,613 ) FINANCING ACTIVITIES: Intercompany activities (23 ) (701 ) (4 ) (407 ) 1,144 (9 ) — Proceeds from exercise of stock options 47 — — — — — 47 Dividends and dividend equivalent payments (24 ) — — — — — (24 ) Repayment on term loans — (38 ) — — — — (38 ) Cash tender and redemption of senior subordinated notes due 2020 — (550 ) — — — — (550 ) Proceeds from senior subordinated notes, net — 545 — — — — 545 Proceeds from senior secured notes due 2026, net — 3,937 — — — — 3,937 Financing fees and other, net — 2 — (2 ) (2 ) — (2 ) Net cash provided by (used in) financing activities — 3,195 (4 ) (409 ) 1,142 (9 ) 3,915 EFFECT OF EXCHANGE RATE CHANGES ON CASH AND CASH EQUIVALENTS — — — — 1 — 1 (DECREASE) INCREASE IN CASH AND CASH EQUIVALENTS — (409 ) — (7 ) 1,172 — 756 CASH AND CASH EQUIVALENTS, BEGINNING OF PERIOD — 1,821 — (2 ) 254 — 2,073 CASH AND CASH EQUIVALENTS, END OF PERIOD $ — $ 1,412 $ — $ (9 ) $ 1,426 $ — $ 2,829

DESCRIPTION OF THE BUSINESS - N

DESCRIPTION OF THE BUSINESS - Narratives (Details)	Mar. 28, 2020
Accounting Policies [Abstract]
Percentage of ownership in subsidiary	100.00%

ACQUISITIONS AND DIVESTITURES -

ACQUISITIONS AND DIVESTITURES - Narratives (Details) - USD ($) $ / shares in Units, $ in Millions	Dec. 20, 2019	Sep. 20, 2019	Aug. 30, 2019	Mar. 14, 2019	Oct. 01, 2018	Mar. 28, 2020	Mar. 30, 2019	Sep. 30, 2019
Business Acquisition [Line Items]
Payments to Acquire Businesses, Net of Cash Acquired						$ 0	$ 3,569
GOODWILL						7,846		$ 7,820
Esterline [Member]
Business Acquisition [Line Items]
Business Acquisition, Share Price				$ 122.50
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Cash and Equivalents				$ 398.2
Business Combination, Recognized Identifiable Assets Acquired, Goodwill, and Liabilities Assumed, Net				3,923.9
Payments to Acquire Businesses, Net of Cash Acquired				3,536.3
Restricted cash				387.6
GOODWILL				2,256
Amount of goodwill expected to be tax deductible				25.6
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Intangible Assets, Other than Goodwill				1,301
Business acquisition, Intangibles, Tax Deductible Amount				48.9
Loss Contingency Accrual				$ 267.9		211.1		231.8
Loss Contingency Accrual, Period Increase (Decrease)								19.8
Loss Contingency, Accrual, Current						64.3		60
Loss Contingency, Accrual, Noncurrent						$ 146.8		171.8
Stormscope [Member]
Business Acquisition [Line Items]
Payments to Acquire Businesses, Net of Cash Acquired			$ 20
Amount of goodwill expected to be tax deductible			11.1
Business acquisition, Intangibles, Tax Deductible Amount			$ 7.5
Tax benefit recognition period (in years)			15 years
NavCom [Member]
Business Acquisition [Line Items]
Payments to Acquire Businesses, Net of Cash Acquired					$ 27
Amount of goodwill expected to be tax deductible					$ 9
Tax benefit recognition period (in years)					15 years
Souriau Sunbank [Member]
Business Acquisition [Line Items]
Loss Contingency Accrual								$ 9.3
Divestiture, Sale Price	$ 920
Esterline Interface Technology Group [Member]
Business Acquisition [Line Items]
Divestiture, Sale Price		$ 190
Divestiture, Working Capital Adjustment		$ 0.7
Minimum [Member]
Business Acquisition [Line Items]
Air Transportation Equipment Estimated Useful Life						25 years
Maximum [Member]
Business Acquisition [Line Items]
Air Transportation Equipment Estimated Useful Life						30 years

ACQUISITIONS AND DIVESTITURES_2

ACQUISITIONS AND DIVESTITURES - Business Combinations Schedule of Recognized Identified Assets Acquired and Liabilities Assumed (Details) - USD ($) $ in Millions	Mar. 28, 2020	Sep. 30, 2019	Mar. 14, 2019
Business Acquisition [Line Items]
Goodwill	$ 7,846	$ 7,820
Esterline [Member]
Business Acquisition [Line Items]
Current assets, excluding cash acquired			$ 384
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Inventory			583
Other			423
Property, plant, and equipment			469
Intangible assets			1,301
Goodwill			2,256
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Noncurrent Assets			20
Total assets acquired			5,436
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Current Liabilities, Accounts Payable			146
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Current Liabilities, Other			751
Other noncurrent liabilities			615
Total liabilities assumed			1,512
Net assets acquired			$ 3,923.9

RECENT ACCOUNTING PRONOUNCEME_2

RECENT ACCOUNTING PRONOUNCEMENTS - Narratives (Details) - USD ($) $ in Millions	Mar. 28, 2020	Oct. 01, 2019
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Operating Lease, Right-of-Use Asset	$ 102	$ 99
Operating Lease, Liability	$ 107	$ 105

REVENUE (Details)

REVENUE (Details) $ in Millions	3 Months Ended
	Dec. 29, 2018USD ($)
Cumulative Effect on Retained Earnings, Net of Tax	$ 3
Accounting Standards Update 2014-09 | Accumulated Deficit
Cumulative Effect on Retained Earnings, Net of Tax	$ 3

REVENUE Tables (Details)

REVENUE Tables (Details) - USD ($) $ in Millions		6 Months Ended
		Mar. 28, 2020	Sep. 30, 2019
Contract with Customer, Asset, Net, Current	[1]	$ 40	$ 44
Contract with Customer, Asset, Current, Increase or Decrease	[1]	(4)
Inventories—Net		1,313	1,233
Accumulated deficit		(4,401)	(3,120)
Contract with Customer, Asset, Net, Noncurrent	[2]	6	7
Contract with customer, Asset, Non-current, Increase or Decrease	[2]	(1)
Contract with Customer, Asset, after Allowance for Credit Loss		46	51
Contract assets, Increase or Decrease		(5)
Contract with Customer, Liability, Current	[3]	21	18
Contract liabilities, Current, Increase or Decrease	[3]	3
Contract with Customer, Liability, Noncurrent	[4]	15	13
Contract liabilities, Non-current, Increase or Decrease	[4]	2
Contract with Customer, Liability		36	31
Contract Liabilities, Increase or Decrease		5
Net Contract Asset		10	$ 20
Net Contract Asset, Increase or Decrease		$ (10)
[1]	Included in prepaid expenses and other on the condensed consolidated balance sheets.
[2]	Included in other non-current assets on the condensed consolidated balance sheets.
[3]	Included in accrued liabilities on the condensed consolidated balance sheets.
[4]	Included in other non-current liabilities on the condensed consolidated balance sheets.

EARNINGS PER SHARE (TWO-CLASS_3

EARNINGS PER SHARE (TWO-CLASS METHOD) - Computation of Basic and Diluted Earnings Per Share (Details) - USD ($) $ / shares in Units, shares in Millions, $ in Millions	3 Months Ended		6 Months Ended
	Mar. 28, 2020	Mar. 30, 2019	Mar. 28, 2020	Mar. 30, 2019
Earnings Per Share [Abstract]
Income from continuing operations	$ 323	$ 200	$ 556	$ 396
LESS: NET INCOME ATTRIBUTABLE TO NONCONTROLLING INTERESTS	0	0	(1)	0
Net income from continuing operations attributable to TD Group	323	200	555	396
Numerator for earnings per share:
Less: Special dividends declared or paid on participating securities	0	0	(185)	(24)
Net Income Loss Attributable to Continuing Operations Available To Common Stockholders Basic And Vested Options Deemed Participating Securities	323	200	370	372
(LOSS) INCOME FROM DISCONTINUED OPERATIONS, NET OF TAX	(4)	2	68	2
Net income applicable to TD Group common stockholders - basic and diluted	$ 319	$ 202	$ 438	$ 374
Denominator for basic and diluted earnings per share under the two-class method, in shares:
Weighted-average common shares outstanding	53.8	53	53.7	52.9
Vested options deemed participating securities	3.6	3.3	3.7	3.4
Basic and diluted (in shares)	57.4	56.3	57.4	56.3
Earnings per share from continuing operations - basic and diluted	$ 5.63	$ 3.56	$ 6.45	$ 6.61
(Loss) Earnings per share from discontinued operations - basic and diluted	(0.07)	0.04	1.18	0.04
Basic and diluted earnings per share (in dollars per share)	$ 5.56	$ 3.60	$ 7.63	$ 6.65

INVENTORIES - Schedule of Inven

INVENTORIES - Schedule of Inventory (Details) - USD ($) $ in Millions	Mar. 28, 2020	Sep. 30, 2019
Inventory Disclosure [Abstract]
Raw materials and purchased component parts	$ 867	$ 805
Work-in-progress	389	360
Finished goods	208	192
Total	1,464	1,357
Reserves for excess and obsolete inventory	(151)	(124)
Inventories - Net	$ 1,313	$ 1,233

INTANGIBLE ASSETS - Intangible

INTANGIBLE ASSETS - Intangible Assets Subject to Amortization (Details) - USD ($) $ in Millions	Mar. 28, 2020	Sep. 30, 2019
Finite-Lived Intangible Assets [Line Items]
Intangible Assets, Gross (Excluding Goodwill)	$ 3,327	$ 3,324
Intangible Assets, Accumulated Amortization	658	580
Total	2,669	2,744
Technology
Finite-Lived Intangible Assets [Line Items]
Gross Carrying Amount	1,829	1,806
Accumulated Amortization	542	496
Net	1,287	1,310
Order backlog
Finite-Lived Intangible Assets [Line Items]
Gross Carrying Amount	90	107
Accumulated Amortization	65	45
Net	25	62
Customer relationships
Finite-Lived Intangible Assets [Line Items]
Gross Carrying Amount	436	438
Accumulated Amortization	41	30
Net	395	408
Other
Finite-Lived Intangible Assets [Line Items]
Gross Carrying Amount	18	17
Accumulated Amortization	10	9
Net	8	8
Trademarks and trade names
Finite-Lived Intangible Assets [Line Items]
Indefinite-Lived Intangible Assets (Excluding Goodwill), Gross	954	956
Indefinite-Lived Intangible Assets, Accumulated Amortization	0	0
Intangible Assets (Excluding Goodwill), Net	$ 954	$ 956

INTANGIBLE ASSETS - Summary of

INTANGIBLE ASSETS - Summary of changes in carrying value of Goodwill (Details) $ in Millions	6 Months Ended
	Mar. 28, 2020USD ($)
Goodwill [Roll Forward]
Balance at beginning of period	$ 7,820
Purchase price allocation adjustments	36
Currency translation adjustment	(10)
Balance at end of period	7,846
Power & Control
Goodwill [Roll Forward]
Balance at beginning of period	4,121
Purchase price allocation adjustments	(14)
Currency translation adjustment	4
Balance at end of period	4,111
Airframe
Goodwill [Roll Forward]
Balance at beginning of period	3,598
Purchase price allocation adjustments	51
Currency translation adjustment	(14)
Balance at end of period	3,635
Non- aviation
Goodwill [Roll Forward]
Balance at beginning of period	101
Purchase price allocation adjustments	(1)
Currency translation adjustment	0
Balance at end of period	$ 100

INTANGIBLE ASSETS - Narratives

INTANGIBLE ASSETS - Narratives (Details) - USD ($) $ in Millions	3 Months Ended		6 Months Ended
	Mar. 28, 2020	Mar. 30, 2019	Mar. 28, 2020	Mar. 30, 2019
Finite-Lived Intangible Assets [Line Items]
Aggregate Amortization of Intangible Assets			$ 86	$ 42
Amortization of intangible assets	$ 46	$ 22	86	$ 42
Estimated Amortization Expense, 2020	172		172
Estimated Amortization Expense, 2021	115		115
Estimated Amortization Expense, 2023	115		115
Estimated Amortization Expense, 2024	115		115
Estimated Amortization Expense, 2025	$ 115		$ 115

DEBT - Schedule of Debt (Detail

DEBT - Schedule of Debt (Detail) - USD ($) $ in Millions		Mar. 28, 2020	Oct. 29, 2019	Sep. 30, 2019	Feb. 01, 2019
Debt Instrument [Line Items]
Gross Amount		$ 18,388		$ 16,713
Debt Issuance Costs		(154)		(149)
Debt Instrument, Unamortized Discount (Premium), Net		(22)		(15)
Short-term borrowings—trade receivable securitization facility		350		350
Total debt outstanding		18,212		16,549
Long-term Debt, Current Maturities, Net		279		80
Long-term Debt, Excluding Current Maturities, Gross		18,108		16,632
Deferred Finance Costs, Excluding Current Maturities		(153)		(148)
Debt Instrument, Unamortized Discount, Excluding Current Maturities		(22)		(15)
Long-term debt		17,933		16,469
Term loans
Debt Instrument [Line Items]
Gross Amount		7,503		7,524
Debt Issuance Costs		(52)		(58)
Debt Instrument, Unamortized Discount (Premium), Net		(24)		(17)
Total debt outstanding	[1]	7,427		$ 7,449
Revolving Credit Facility [Member]
Debt Instrument [Line Items]
Gross Amount		200
Debt Issuance Costs		0
Debt Instrument, Unamortized Discount (Premium), Net		0
Total debt outstanding		$ 200
Senior Subordinated Notes | 6.00% senior subordinated notes due 2022 (2022 Notes)
Debt Instrument [Line Items]
Interest rate		6.00%		6.00%
Gross Amount				$ 1,150
Debt Issuance Costs				(4)
Debt Instrument, Unamortized Discount (Premium), Net				0
Total debt outstanding	[1]	$ 0		$ 1,146
Senior Subordinated Notes | 6.50% senior subordinated notes due 2024 (2024 Notes)
Debt Instrument [Line Items]
Interest rate		6.50%		6.50%
Gross Amount		$ 1,200		$ 1,200
Debt Issuance Costs		(5)		(6)
Debt Instrument, Unamortized Discount (Premium), Net		0		0
Total debt outstanding	[1]	$ 1,195		$ 1,194
Senior Subordinated Notes | 6.50% senior subordinated notes due 2025 (2025 Notes)
Debt Instrument [Line Items]
Interest rate		6.50%		6.50%
Gross Amount		$ 750		$ 750
Debt Issuance Costs		(3)		(3)
Debt Instrument, Unamortized Discount (Premium), Net		3		3
Total debt outstanding	[1]	$ 750		$ 750
Senior Subordinated Notes | 6.375% senior subordinated notes due 2026 (6.375% 2026 Notes)
Debt Instrument [Line Items]
Interest rate		6.375%		6.375%
Gross Amount		$ 950		$ 950
Debt Issuance Costs		(6)		(7)
Debt Instrument, Unamortized Discount (Premium), Net		0		0
Total debt outstanding	[1]	$ 944		$ 943
Senior Subordinated Notes | 6.875% senior subordinated noted due 2026 [Member]
Debt Instrument [Line Items]
Interest rate		6.875%		6.875%
Gross Amount		$ 500		$ 500
Debt Issuance Costs		(5)		(6)
Debt Instrument, Unamortized Discount (Premium), Net		(3)		(3)
Total debt outstanding	[1]	$ 492		491
Senior Subordinated Notes | Senior Subordinated Notes $550M Due 2027 7.50% [Member]
Debt Instrument [Line Items]
Interest rate		7.50%
Gross Amount		$ 550		550
Debt Issuance Costs		(5)		(5)
Debt Instrument, Unamortized Discount (Premium), Net		0		0
Total debt outstanding	[1]	545		545
Senior Subordinated Notes | Senior Subordinated Notes $2650M Due 2027 5.50% [Member]
Debt Instrument [Line Items]
Interest rate			5.50%
Gross Amount		2,650	$ 2,650
Debt Issuance Costs		(23)
Debt Instrument, Unamortized Discount (Premium), Net		0
Total debt outstanding	[1]	$ 2,627		0
Senior Notes | Senior Secured Notes $4B Due 2026 6.25% [Member]
Debt Instrument [Line Items]
Interest rate		6.25%
Gross Amount		$ 4,000		4,000	$ 4,000
Debt Issuance Costs		(55)		(60)
Debt Instrument, Unamortized Discount (Premium), Net		2		2
Total debt outstanding		3,947		3,942
Government Refundable Advances [Member]
Debt Instrument [Line Items]
Debt Issuance Costs		0		0
Debt Instrument, Unamortized Discount (Premium), Net		0		0
Total debt outstanding		27		39
Government refundable advances		26.7		39.2
Capital Lease Obligations [Member]
Debt Instrument [Line Items]
Debt Issuance Costs		0		0
Debt Instrument, Unamortized Discount (Premium), Net		0		0
Total debt outstanding		58		50
Capital Lease Obligations		57.5		49.9
Asset-backed Securities
Debt Instrument [Line Items]
Short-term borrowings—trade receivable securitization facility, Gross		350		350
Debt Issuance Costs		0		0
Debt Instrument, Unamortized Discount (Premium), Net		0		0
Short-term borrowings—trade receivable securitization facility	[1]	350		350
Revolving Credit Facility [Member]
Debt Instrument [Line Items]
Total debt outstanding	[1]	200		0
Less current portion
Debt Instrument [Line Items]
Debt Issuance Costs		(1)		(1)
Debt Instrument, Unamortized Discount (Premium), Net				0
Original Issue Discount or Premium		0
Long-term Debt, Current Maturities, Gross		280		81
Long-term Debt, Current Maturities, Net		$ 279		$ 80
[1]	The carrying amount of the debt instrument is presented net of debt issuance costs, premium and discount. Refer to Note 9, "Debt," for gross carrying amounts.

DEBT - Narratives (Details)

DEBT - Narratives (Details) - USD ($) $ in Millions	Oct. 29, 2019	Mar. 28, 2020	Mar. 30, 2019	Mar. 28, 2020	Mar. 30, 2019	Sep. 30, 2019	Feb. 01, 2019
Debt Instrument [Line Items]
Interest Payable, Current		$ 160.4		$ 160.4		$ 92.6
Gross Amount		18,388		18,388		16,713
Refinancing Costs		3	$ 3	26	$ 3
Senior Subordinated Notes | Senior Subordinated Notes $2650M Due 2027 5.50% [Member]
Debt Instrument [Line Items]
Gross Amount	$ 2,650	2,650		2,650
Interest rate	5.50%
Debt Issuance Costs, Gross		$ 23.6		23.6
Refinancing Costs				$ 1.1
Senior Subordinated Notes | 6.00% senior subordinated notes due 2022 (2022 Notes)
Debt Instrument [Line Items]
Gross Amount						$ 1,150
Interest rate		6.00%		6.00%		6.00%
Debt Instrument, Repurchased Face Amount	$ 1,150
Debt Instrument, Repurchase Amount	25.5
Write off of Deferred Debt Issuance Cost				$ 3.8
Early Redemption Premium	$ 17.3
Senior Subordinated Notes | 6.875% senior subordinated noted due 2026 [Member]
Debt Instrument [Line Items]
Gross Amount		$ 500		$ 500		$ 500
Interest rate		6.875%		6.875%		6.875%
Senior Subordinated Notes | Senior Subordinated Notes $550M Due 2027 7.50% [Member]
Debt Instrument [Line Items]
Gross Amount		$ 550		$ 550		$ 550
Interest rate		7.50%		7.50%
Senior Subordinated Notes | 5.50% senior subordinated notes due 2020 (2020 Notes)
Debt Instrument [Line Items]
Interest rate						5.50%
Term loans
Debt Instrument [Line Items]
Gross Amount		$ 7,503		$ 7,503		$ 7,524
Debt Instrument, Basis Spread on Variable Rate				2.25%
Term loans | Tranche E
Debt Instrument [Line Items]
Debt Instrument, Face Amount		2,216		$ 2,216
Term loans | Tranche F
Debt Instrument [Line Items]
Debt Instrument, Unamortized Discount		8.8		8.8
Debt Issuance Costs, Gross		1.6		1.6
Refinancing Costs				1.9
Debt Instrument, Face Amount		3,515		3,515
Term loans | Tranche G [Member]
Debt Instrument [Line Items]
Debt Instrument, Face Amount		1,774		1,774
Senior Notes | Senior Secured Notes $4B Due 2026 6.25% [Member]
Debt Instrument [Line Items]
Gross Amount		$ 4,000		$ 4,000		4,000	$ 4,000
Interest rate		6.25%		6.25%
Senior Notes | Senior Secured Notes $1.1B due 2025 8% [Member]
Debt Instrument [Line Items]
Gross Amount		$ 1,100		$ 1,100
Debt Instrument, Redemption Price, Percentage				100.00%
Interest rate	8.00%
Senior Notes | Senior Secured Notes $400M Due 2026 6.25% [Member]
Debt Instrument [Line Items]
Gross Amount		$ 400		$ 400
Debt Instrument, Redemption Price, Percentage				101.00%
Interest rate		6.25%		6.25%
Government Refundable Advances [Member]
Debt Instrument [Line Items]
Government refundable advances		$ 26.7		$ 26.7		39.2
Capital Lease Obligations [Member]
Debt Instrument [Line Items]
Capital Lease Obligations		57.5		57.5		$ 49.9
Revolving Credit Facility [Member]
Debt Instrument [Line Items]
Debt Instrument, Face Amount		200		200
Letters of Credit Outstanding, Amount		41.7		41.7
Line of Credit Facility, Remaining Borrowing Capacity		$ 518.3		$ 518.3

INCOME TAXES - Narratives (Deta

INCOME TAXES - Narratives (Details) - USD ($) $ in Millions	3 Months Ended		6 Months Ended
	Mar. 28, 2020	Mar. 30, 2019	Mar. 28, 2020	Mar. 30, 2019	Sep. 30, 2019
Effective income tax rate	4.20%	24.20%	11.60%	22.90%
Effective Income Tax Rate Reconciliation, at Federal Statutory Income Tax Rate, Percent			21.00%
Unrecognized tax benefits	$ 40.9		$ 40.9		$ 36.5
Tax rate effect	36.2		36.2		$ 31.4
Reduction in tax position in next 12 months	$ 1.5		$ 1.5
Minimum [Member]
Income Tax, Interest Disallowance Limitation			30.00%
Maximum [Member]
Income Tax, Interest Disallowance Limitation			50.00%

FAIR VALUE MEASUREMENTS - Carry

FAIR VALUE MEASUREMENTS - Carrying Amounts and Fair Values of Financial Instruments (Detail) - USD ($) $ in Millions		Mar. 28, 2020	Sep. 30, 2019
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Cash and cash equivalents		$ 2,668	$ 1,467
Short-term borrowings—trade receivable securitization facility		350	350
Long-term Debt		18,212	16,549
Other Noncurrent Assets
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Interest Rate Cash Flow Hedge Asset at Carrying Value	[1]	0	1
Accrued Liabilities
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Foreign Currency Contract, Asset	[2]	10	6
Interest rate swap agreements	[2]	38	13
Other Noncurrent Liabilities
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Interest rate swap agreements	[3]	329	202
Term loans
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Long-term Debt	[4]	7,427	7,449
Government Refundable Advances [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Long-term Debt		27	39
Long-term debt, including current portion, Fair Value		27	39
Capital Lease Obligations [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Long-term Debt		58	50
Level 1
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Cash and cash equivalents, Fair Value		2,668	1,467
Level 2 | Other Noncurrent Assets
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Interest rate cap agreements, Fair Value	[1]	0	1
Level 2 | Accrued Liabilities
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Foreign Currency Contract, Asset	[2]	10	6
Interest rate swap agreements, Fair Value	[2]	38	13
Level 2 | Other Noncurrent Liabilities
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Interest rate swap agreements, Fair Value	[3]	329	202
Level 2 | Term loans
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Long-term debt, including current portion, Fair Value	[4]	6,158	7,478
Level 2 | Capital Lease Obligations [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Long-term debt, including current portion, Fair Value		58	50
6.00% senior subordinated notes due 2022 (2022 Notes) | Senior Subordinated Notes
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Long-term Debt	[4]	0	1,146
6.00% senior subordinated notes due 2022 (2022 Notes) | Level 1 | Senior Subordinated Notes
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Long-term debt, including current portion, Fair Value	[4]	0	1,167
6.50% senior subordinated notes due 2024 (2024 Notes) | Senior Subordinated Notes
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Long-term Debt	[4]	1,195	1,194
6.50% senior subordinated notes due 2024 (2024 Notes) | Level 1 | Senior Subordinated Notes
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Long-term debt, including current portion, Fair Value	[4]	1,110	1,239
6.50% senior subordinated notes due 2025 (2025 Notes) | Senior Subordinated Notes
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Long-term Debt	[4]	750	750
6.50% senior subordinated notes due 2025 (2025 Notes) | Level 1 | Senior Subordinated Notes
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Long-term debt, including current portion, Fair Value	[4]	694	782
6.375% senior subordinated notes due 2026 (6.375% 2026 Notes) | Senior Subordinated Notes
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Long-term Debt	[4]	944	943
6.375% senior subordinated notes due 2026 (6.375% 2026 Notes) | Level 1 | Senior Subordinated Notes
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Long-term debt, including current portion, Fair Value	[4]	884	999
6.875% senior subordinated noted due 2026 [Member] | Senior Subordinated Notes
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Long-term Debt	[4]	492	491
6.875% senior subordinated noted due 2026 [Member] | Level 1 | Senior Subordinated Notes
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Long-term debt, including current portion, Fair Value	[4]	460	535
Senior Secured Notes $4B Due 2026 6.25% [Member] | Secured Debt [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Long-term Debt	[4]	3,947	3,942
Senior Secured Notes $4B Due 2026 6.25% [Member] | Level 1 | Secured Debt [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Long-term debt, including current portion, Fair Value	[4]	3,980	4,290
Senior Subordinated Notes $550M Due 2027 7.50% [Member] | Senior Subordinated Notes
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Long-term Debt	[4]	545	545
Long-term debt, including current portion, Fair Value	[4]		595
Senior Subordinated Notes $550M Due 2027 7.50% [Member] | Level 1 | Senior Subordinated Notes
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Long-term debt, including current portion, Fair Value	[4]	528
Senior Subordinated Notes $2650M Due 2027 5.50% [Member] | Senior Subordinated Notes
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Long-term Debt	[4]	2,627	0
Long-term debt, including current portion, Fair Value	[4]		0
Senior Subordinated Notes $2650M Due 2027 5.50% [Member] | Level 1 | Senior Subordinated Notes
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Long-term debt, including current portion, Fair Value	[4]	2,385
Asset-backed Securities
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Short-term borrowings—trade receivable securitization facility	[4]	350	350
Asset-backed Securities | Level 1
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Short-term borrowings - trade receivable securitization facility, Fair Value	[4]	350	350
Revolving Credit Facility [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Long-term Debt	[4]	200	0
Revolving Credit Facility [Member] | Level 2
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Long-term debt, including current portion, Fair Value	[4]	$ 200	$ 0
[1]	Included in other non-current assets on the condensed consolidated balance sheets.
[2]	Included in accrued liabilities on the condensed consolidated balance sheets.
[3]	Included in other non-current liabilities on the condensed consolidated balance sheets.
[4]	The carrying amount of the debt instrument is presented net of debt issuance costs, premium and discount. Refer to Note 9, "Debt," for gross carrying amounts.

DERIVATIVES AND HEDGING ACTIV_3

DERIVATIVES AND HEDGING ACTIVITIES - Schedule of Notional Amounts of Outstanding Derivatives (Details) - USD ($) $ in Millions		6 Months Ended
		Mar. 28, 2020	Mar. 30, 2019
Tranche F | Interest Rate Swap
Derivative [Line Items]
Derivative, Fixed Interest Rate		4.90%
Derivative, Variable Interest Rate		2.40%
Derivative, Basis Spread on Variable Rate		2.50%
Derivative, Notional Amount		$ 1,000
Tranche F | Interest rate swap June 28, 2016 [Member]
Derivative [Line Items]
Derivative, Notional Amount		$ 1,000
Tranche F | Interest rate swap beginning June 30, 2021 [Member]
Derivative [Line Items]
Derivative, Fixed Interest Rate		5.50%
Derivative, Variable Interest Rate		3.00%
Derivative, Basis Spread on Variable Rate		2.50%
Derivative, Notional Amount		$ 1,400
Tranche F | Interest Rate Cap
Derivative [Line Items]
Derivative, Cap Interest Rate		2.50%
Tranche F | Interest rate cap agreements beginning June 30, 2016 [Member]
Derivative [Line Items]
Derivative, Notional Amount		$ 400
Derivative, Cap Interest Rate		2.00%
Tranche E | Interest rate cap beginning September 30, 2015 [Member]
Derivative [Line Items]
Derivative, Notional Amount		$ 750
Derivative, Cap Interest Rate		2.50%
Tranche E | Interest rate cap beginning June 30, 2020 [Member]
Derivative [Line Items]
Derivative, Notional Amount		$ 750
Tranche E | Interest rate swap beginning March 31, 2016 [Member]
Derivative [Line Items]
Derivative, Fixed Interest Rate		5.30%
Derivative, Variable Interest Rate		2.80%
Derivative, Basis Spread on Variable Rate		2.50%
Derivative, Notional Amount		$ 750
Tranche E | Interest rate swap beginning June 29, 2018 [Member]
Derivative [Line Items]
Derivative, Fixed Interest Rate		5.50%
Derivative, Variable Interest Rate		3.00%
Derivative, Basis Spread on Variable Rate		2.50%
Derivative, Notional Amount		$ 500
Tranche E | Interest rate swap beginning June 30, 2020 [Member]
Derivative [Line Items]
Derivative, Fixed Interest Rate		5.00%
Derivative, Variable Interest Rate		2.50%
Derivative, Basis Spread on Variable Rate		2.50%
Derivative, Notional Amount		$ 750
Tranche E | Interest rate swap beginning June 30, 2022 [Member]
Derivative [Line Items]
Derivative, Fixed Interest Rate		5.60%
Derivative, Variable Interest Rate		3.10%
Derivative, Basis Spread on Variable Rate		2.50%
Derivative, Notional Amount		$ 1,500
Tranche G [Member] | Interest Rate Swap
Derivative [Line Items]
Derivative, Fixed Interest Rate		4.40%
Derivative, Variable Interest Rate		1.90%
Derivative, Basis Spread on Variable Rate		2.50%
Derivative, Notional Amount		$ 500
Tranche G [Member] | Interest Rate Cap
Derivative [Line Items]
Derivative, Notional Amount		$ 400
Tranche G [Member] | Interest rate swap beginning September 30, 2017 [Member]
Derivative [Line Items]
Derivative, Fixed Interest Rate		4.40%
Derivative, Variable Interest Rate		1.90%
Derivative, Basis Spread on Variable Rate		2.50%
Derivative, Notional Amount		$ 400
Tranche G [Member] | Interest rate swap beginning December 31, 2021 [Member]
Derivative [Line Items]
Derivative, Fixed Interest Rate		5.60%
Derivative, Variable Interest Rate		3.10%
Derivative, Basis Spread on Variable Rate		2.50%
Derivative, Notional Amount		$ 900
Tranche G [Member] | Interest rate swap beginning September 30, 2022 [Member]
Derivative [Line Items]
Derivative, Fixed Interest Rate		5.50%
Derivative, Variable Interest Rate		3.00%
Derivative, Basis Spread on Variable Rate		2.50%
Derivative, Notional Amount		$ 400
Unrealized gain (loss) on derivatives designated and qualifying as cash flow hedges (1) | Reclassification out of Accumulated Other Comprehensive Income [Member]
Derivative [Line Items]
Interest Expense	[1]	$ (2)	$ (1)
[1]	This component of accumulated other comprehensive (loss) income is included in interest expense (see Note 12, “Derivatives and Hedging Activities,” for additional information).

DERIVATIVES AND HEDGING ACTIV_4

DERIVATIVES AND HEDGING ACTIVITIES - Schedule of Interest Rate Derivatives (Details) - USD ($) $ in Millions		Mar. 28, 2020	Sep. 30, 2019
Derivative [Line Items]
Derivative Asset, Fair Value, Gross Asset	[1]	$ 0	$ 1
Derivative Asset, Fair Value, Gross Liability	[1]	(367)	(216)
Interest Rate Cap
Derivative [Line Items]
Derivative Asset, Fair Value, Gross Asset		0	1
Derivative Asset, Fair Value, Gross Liability		0	0
Interest Rate Swap
Derivative [Line Items]
Derivative Asset, Fair Value, Gross Asset	[2]	0	0
Derivative Asset, Fair Value, Gross Liability	[2]	$ (367)	$ (216)
[1]	Refer to Note 11, "Fair Value Measurements," for the condensed consolidated balance sheet classification of our interest rate swap and cap agreements.
[2]	The increase in the interest rate swap liability is primarily attributable to a downward trend in the LIBO rate during the second quarter of fiscal 2020.

DERIVATIVES AND HEDGING ACTIV_5

DERIVATIVES AND HEDGING ACTIVITIES - Narratives (Details) - USD ($) $ in Millions		6 Months Ended
		Mar. 28, 2020	Mar. 30, 2019
Unrealized gain (loss) on derivatives designated and qualifying as cash flow hedges (1) | Reclassification out of Accumulated Other Comprehensive Income [Member]
Derivative [Line Items]
Interest Expense	[1]	$ (2)	$ (1)
Interest Rate Swap and Cap
Derivative [Line Items]
Derivative Instruments, Gain (Loss) Reclassification from Accumulated OCI to Income, Estimate of Time to Transfer		12 months
Derivative Instruments, Gain (Loss) Reclassification from Accumulated OCI to Income, Estimated Net Amount to be Transferred		$ 39.4
Interest Rate Cap | Tranche F
Derivative [Line Items]
Derivative, Cap Interest Rate		2.50%
Interest Rate Cap | Tranche G [Member]
Derivative [Line Items]
Derivative, Notional Amount		$ 400
Interest rate swap beginning June 30, 2020 [Member] | Tranche E
Derivative [Line Items]
Derivative, Notional Amount		$ 750
Derivative, Fixed Interest Rate		5.00%
Derivative, Variable Interest Rate		2.50%
Derivative, Basis Spread on Variable Rate		2.50%
Interest rate cap beginning September 30, 2015 [Member] | Tranche E
Derivative [Line Items]
Derivative, Notional Amount		$ 750
Derivative, Cap Interest Rate		2.50%
Interest rate cap agreements beginning June 30, 2016 [Member] | Tranche F
Derivative [Line Items]
Derivative, Notional Amount		$ 400
Derivative, Cap Interest Rate		2.00%
Interest Rate Swap | Tranche F
Derivative [Line Items]
Derivative, Notional Amount		$ 1,000
Derivative, Fixed Interest Rate		4.90%
Derivative, Variable Interest Rate		2.40%
Derivative, Basis Spread on Variable Rate		2.50%
Interest Rate Swap | Tranche G [Member]
Derivative [Line Items]
Derivative, Notional Amount		$ 500
Derivative, Fixed Interest Rate		4.40%
Derivative, Variable Interest Rate		1.90%
Derivative, Basis Spread on Variable Rate		2.50%
Interest rate swap beginning September 30, 2017 [Member] | Tranche G [Member]
Derivative [Line Items]
Derivative, Notional Amount		$ 400
Derivative, Fixed Interest Rate		4.40%
Derivative, Variable Interest Rate		1.90%
Derivative, Basis Spread on Variable Rate		2.50%
Interest rate swap June 28, 2016 [Member] | Tranche F
Derivative [Line Items]
Derivative, Fixed Interest Rate		4.30%
Derivative, Variable Interest Rate		1.80%
Derivative, Basis Spread on Variable Rate		2.50%
Interest rate swap beginning March 31, 2016 [Member] | Tranche E
Derivative [Line Items]
Derivative, Notional Amount		$ 750
Derivative, Fixed Interest Rate		5.30%
Derivative, Variable Interest Rate		2.80%
Derivative, Basis Spread on Variable Rate		2.50%
Foreign Exchange Forward [Member]
Derivative [Line Items]
Derivative, Notional Amount		$ 145.9
Derivative Instruments, Gain (Loss) Reclassification from Accumulated OCI to Income, Estimated Gross Amount to be Transferred		9.9
Selling, General and Administrative Expenses [Member]
Derivative [Line Items]
Gain (Loss) on foreign currency contracts not designated as accounting hedges		0.3
Sales [Member]
Derivative [Line Items]
Foreign Currency Cash Flow Hedge Gain (Loss) Reclassified to Earnings, Net		$ 1.8
[1]	This component of accumulated other comprehensive (loss) income is included in interest expense (see Note 12, “Derivatives and Hedging Activities,” for additional information).

SEGMENTS - Narratives (Details)

SEGMENTS - Narratives (Details)	6 Months Ended
	Mar. 28, 2020Segment
Segment Reporting [Abstract]
Number of reporting segments	3

SEGMENTS - Net Sales by Reporta

SEGMENTS - Net Sales by Reportable Segments (Details) - USD ($) $ in Millions	3 Months Ended		6 Months Ended
	Mar. 28, 2020	Mar. 30, 2019	Mar. 28, 2020	Mar. 30, 2019
Segment Reporting Information [Line Items]
NET SALES	$ 1,443	$ 1,168	$ 2,908	$ 2,161
Operating Segments | Power & Control
Segment Reporting Information [Line Items]
NET SALES	747	631	1,499	1,192
Operating Segments | Airframe
Segment Reporting Information [Line Items]
NET SALES	655	499	1,329	898
Operating Segments | Non- aviation
Segment Reporting Information [Line Items]
NET SALES	41	38	80	71
Commercial OEM [Member] | Operating Segments | Power & Control
Segment Reporting Information [Line Items]
NET SALES	191	146	375	278
Commercial OEM [Member] | Operating Segments | Airframe
Segment Reporting Information [Line Items]
NET SALES	243	176	473	308
Commercial Aftermarket [Member] | Operating Segments | Power & Control
Segment Reporting Information [Line Items]
NET SALES	225	186	445	344
Commercial Aftermarket [Member] | Operating Segments | Airframe
Segment Reporting Information [Line Items]
NET SALES	220	203	465	382
Defense [Member] | Operating Segments | Power & Control
Segment Reporting Information [Line Items]
NET SALES	331	299	679	570
Defense [Member] | Operating Segments | Airframe
Segment Reporting Information [Line Items]
NET SALES	$ 192	$ 120	$ 391	$ 208

SEGMENTS - EBITDA Defined by Se

SEGMENTS - EBITDA Defined by Segment to Consolidated Income Before Taxes (Details) - USD ($) $ in Millions	3 Months Ended		6 Months Ended
	Mar. 28, 2020	Mar. 30, 2019	Mar. 28, 2020	Mar. 30, 2019
Segment Reporting, Reconciling Item for Operating Profit (Loss) from Segment to Consolidated [Line Items]
EBITDA As Defined	$ 675	$ 566	$ 1,356	$ 1,053
Interest expense - net	252	202	501	374
Stock compensation expense			37	38
Refinancing Costs	3	3	26	3
Income from continuing operations before income taxes	337	263	629	513
Operating Segments
Segment Reporting, Reconciling Item for Operating Profit (Loss) from Segment to Consolidated [Line Items]
EBITDA As Defined	691	584	1,394	1,084
Operating Segments | Power & Control
Segment Reporting, Reconciling Item for Operating Profit (Loss) from Segment to Consolidated [Line Items]
EBITDA As Defined	381	329	766	628
Operating Segments | Airframe
Segment Reporting, Reconciling Item for Operating Profit (Loss) from Segment to Consolidated [Line Items]
EBITDA As Defined	296	243	602	434
Operating Segments | Non- aviation
Segment Reporting, Reconciling Item for Operating Profit (Loss) from Segment to Consolidated [Line Items]
EBITDA As Defined	14	12	26	22
Corporate, Non-Segment
Segment Reporting, Reconciling Item for Operating Profit (Loss) from Segment to Consolidated [Line Items]
EBITDA As Defined	16	18	38	31
Segment Reconciling Items
Segment Reporting, Reconciling Item for Operating Profit (Loss) from Segment to Consolidated [Line Items]
Depreciation and amortization expense	72	39	141	74
Interest expense - net	(252)	(202)	(501)	(374)
Acquisition-related costs	9	38	16	50
Stock compensation expense	12	21	37	38
Refinancing Costs		3		3
Other, net	$ (10)	$ 0	$ 6	$ 1

SEGMENTS - Total Assets by Segm

SEGMENTS - Total Assets by Segment (Details) - USD ($) $ in Millions	Mar. 28, 2020	Sep. 30, 2019
Segment Reporting, Asset Reconciling Item [Line Items]
Total assets	$ 16,635	$ 16,255
Operating Segments | Power & Control
Segment Reporting, Asset Reconciling Item [Line Items]
Total assets	7,114	7,037
Operating Segments | Airframe
Segment Reporting, Asset Reconciling Item [Line Items]
Total assets	6,738	6,672
Operating Segments | Non- aviation
Segment Reporting, Asset Reconciling Item [Line Items]
Total assets	259	262
Corporate, Non-Segment
Segment Reporting, Asset Reconciling Item [Line Items]
Total assets	2,524	1,322
Discontinued Operations, Held-for-sale [Member]
Segment Reporting, Asset Reconciling Item [Line Items]
Total assets	$ 0	$ 962

RETIREMENT BENEFITS Tables (Det

RETIREMENT BENEFITS Tables (Details) - Pension Plan [Member] - USD ($) $ in Millions	3 Months Ended		6 Months Ended
	Mar. 28, 2020	Mar. 30, 2019	Mar. 28, 2020	Mar. 30, 2019
UNITED STATES
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Defined Benefit Plan, Service Cost	$ 2	$ 1	$ 4	$ 2
Defined Benefit Plan, Interest Cost	3	2	5	4
Defined Benefit Plan, Expected Return (Loss) on Plan Assets	(5)	(3)	(9)	(5)
Defined Benefit Plan, Amortization of Prior Service Cost (Credit)	0	0	1	0
Defined Benefit Plan, Net Periodic Benefit Cost (Credit), Gain (Loss) Due to Settlement and Curtailment	0	0	0	0
Defined Benefit Plan, Amortization of Gain (Loss)	0	0	0	0
Defined Benefit Plan, Net Periodic Benefit Cost (Credit)	0	0	1	1
Foreign Plan [Member]
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Defined Benefit Plan, Service Cost	1	1	2	2
Defined Benefit Plan, Interest Cost	1	1	3	2
Defined Benefit Plan, Expected Return (Loss) on Plan Assets	(1)	(1)	(4)	(3)
Defined Benefit Plan, Amortization of Prior Service Cost (Credit)	0	0	0	0
Defined Benefit Plan, Net Periodic Benefit Cost (Credit), Gain (Loss) Due to Settlement and Curtailment	0	0	0	0
Defined Benefit Plan, Amortization of Gain (Loss)	0	0	0	0
Defined Benefit Plan, Net Periodic Benefit Cost (Credit)	$ 1	$ 1	$ 1	$ 1

ACCUMULATED OTHER COMPREHENSI_3

ACCUMULATED OTHER COMPREHENSIVE LOSS - Narratives (Details) - USD ($) $ in Millions	3 Months Ended
	Mar. 28, 2020	Mar. 30, 2019
Accumulated Other Comprehensive Income (Loss) [Line Items]
Other Comprehensive Loss, Derivatives Qualifying as Hedges, Tax	$ 34	$ 41

ACCUMULATED OTHER COMPREHENSI_4

ACCUMULATED OTHER COMPREHENSIVE LOSS - Schedule of Accumulated Other Comprehensive Loss (Details) $ in Millions	6 Months Ended
	Mar. 28, 2020USD ($)
Accumulated Other Comprehensive Income (Loss) [Line Items]
Balance at beginning of period	$ (379)
Current-period other comprehensive (loss) income	(124)
Balance at end of period	(503)
Unrealized gain (loss) on derivatives designated and qualifying as cash flow hedges (1)
Accumulated Other Comprehensive Income (Loss) [Line Items]
Balance at beginning of period	(172)	[1]
Current-period other comprehensive (loss) income	(122)	[1]
Balance at end of period	(294)	[1]
Defined benefit pension plan activity (2)
Accumulated Other Comprehensive Income (Loss) [Line Items]
Balance at beginning of period	(40)	[2]
Current-period other comprehensive (loss) income	6	[2]
Balance at end of period	(34)	[2]
Currency translation adjustment
Accumulated Other Comprehensive Income (Loss) [Line Items]
Balance at beginning of period	(167)
Current-period other comprehensive (loss) income	(8)
Balance at end of period	$ (175)
[1]	Unrealized loss represents derivative instruments, net of taxes of $43 million and $19 million for the thirteen week periods ended March 28, 2020 and March 30, 2019 , respectively, and $34 million and $41 million for the twenty-six week period s ended March 28, 2020 and March 30, 2019
[2]	There were no material pension liability adjustments, net of taxes for the thirteen and twenty-six week periods ended March 28, 2020 and March 30, 2019 .

ACCUMULATED OTHER COMPREHENSI_5

ACCUMULATED OTHER COMPREHENSIVE LOSS - Schedule of Amounts Recognized in Other Comprehensive Loss (Details) - USD ($) $ in Thousands		3 Months Ended		6 Months Ended
		Mar. 28, 2020	Mar. 30, 2019	Mar. 28, 2020	Mar. 30, 2019
Reclassification Adjustment out of Accumulated Other Comprehensive Income [Line Items]
Deferred tax benefit on reclassifications out of accumulated other comprehensive (loss) income		$ (14,000)	$ (63,000)	$ (73,000)	$ (117,000)
Losses reclassified into earnings, net of tax		$ 319,000	$ 202,000	624,000	398,000
Unrealized gain (loss) on derivatives designated and qualifying as cash flow hedges (1) | Reclassification out of Accumulated Other Comprehensive Income [Member]
Reclassification Adjustment out of Accumulated Other Comprehensive Income [Line Items]
Amortization from redesignated interest rate swap and cap agreements (1)	[1]			2,000	1,000
Losses from settlement of foreign currency forward contracts	[2]			0	1,000
Deferred tax benefit on reclassifications out of accumulated other comprehensive (loss) income				0	(1,000)
Losses reclassified into earnings, net of tax				$ 2,000	$ 1,000
[1]	This component of accumulated other comprehensive (loss) income is included in interest expense (see Note 12, “Derivatives and Hedging Activities,” for additional information).
[2]	This component of accumulated other comprehensive (loss) income is included in net sales (see Note 12, “Derivatives and Hedging Activities,” for additional information).

LEASES Components of Lease Expe

LEASES Components of Lease Expense (Details) - USD ($) $ in Millions	3 Months Ended	6 Months Ended
	Mar. 28, 2020	Mar. 28, 2020
Leases [Abstract]
Operating Lease, Cost	$ 7	$ 14
Finance Lease, Right-of-Use Asset, Amortization	1	1
Finance Lease, Interest Expense	1	2
Lease, Cost	$ 9	$ 17

LEASES Supplemental Cash Flow I

LEASES Supplemental Cash Flow Information Related To Leases (Details) $ in Thousands	6 Months Ended
	Mar. 28, 2020USD ($)
Leases [Abstract]
Operating Lease, Payments	$ 14,000
Finance Lease, Principal Payments	2,000
Finance Lease, Interest Payment on Liability	1
Right-of-Use Asset Obtained in Exchange for Operating Lease Liability	$ 15,000

LEASES Supplemental Balance She

LEASES Supplemental Balance Sheet Information Related to Leases (Details) - USD ($) $ in Millions	Mar. 28, 2020	Oct. 01, 2019
Leases [Abstract]
Operating Lease, Weighted Average Remaining Lease Term	6 years 2 months 12 days
Operating Lease, Right-of-Use Asset	$ 102	$ 99
Operating Lease, Liability, Current	21
Operating Lease, Liability, Noncurrent	86
Operating Lease, Liability	107	$ 105
Finance Lease, Right-of-Use Asset	71
Finance Lease, Liability, Current	2
Finance Lease, Liability, Noncurrent	56
Finance Lease, Liability	$ 58
Finance Lease, Weighted Average Remaining Lease Term	16 years 9 months 18 days
Operating Lease, Weighted Average Discount Rate, Percent	6.20%
Finance Lease, Weighted Average Discount Rate, Percent	7.20%

LEASES Maturities of Lease Liab

LEASES Maturities of Lease Liabilities Operating and Financing (Details) - USD ($) $ in Millions	Mar. 28, 2020	Oct. 01, 2019
Leases [Abstract]
Operating Leases, Future Minimum Payments Due, Next Twelve Months	$ 14
Capital Leases, Future Minimum Payments Due, Next Twelve Months	3
Operating Leases, Future Minimum Payments, Due in Two Years	26
Capital Leases, Future Minimum Payments Due in Two Years	6
Operating Leases, Future Minimum Payments, Due in Three Years	22
Capital Leases, Future Minimum Payments Due in Three Years	6
Operating Leases, Future Minimum Payments, Due in Four Years	17
Capital Leases, Future Minimum Payments Due in Four Years	6
Operating Leases, Future Minimum Payments, Due in Five Years	14
Capital Leases, Future Minimum Payments Due in Five Years	6
Operating Leases, Future Minimum Payments, Due Thereafter	38
Capital Leases, Future Minimum Payments Due Thereafter	76
Operating Leases, Future Minimum Payments Due	131
Capital Leases, Future Minimum Payments Due	103
Lessee, Operating Lease, Liability, Undiscounted Excess Amount	24
Capital Leases, Future Minimum Payments, Interest Included in Payments	45
Operating Lease, Liability	107	$ 105
Capital Leases, Future Minimum Payments, Present Value of Net Minimum Payments	$ 58

LEASES Maturities of Lease Li_2

LEASES Maturities of Lease Liabilities (Details) $ in Millions	Mar. 28, 2020USD ($)
Leases [Abstract]
Operating Leases, Future Minimum Payments Due, Next Twelve Months	$ 14
Operating Leases, Future Minimum Payments, Due in Two Years	26
Operating Leases, Future Minimum Payments, Due in Three Years	23
Operating Leases, Future Minimum Payments, Due in Four Years	18
Operating Leases, Future Minimum Payments, Due in Five Years	14
Operating Leases, Future Minimum Payments, Due Thereafter	39
Operating Leases, Future Minimum Payments Due	$ 134

COMMITMENTS AND CONTINGENCIES_2

COMMITMENTS AND CONTINGENCIES (Details) $ in Millions	Mar. 28, 2020USD ($)
Commitments and Contingencies Disclosure [Abstract]
Insurance deductible	$ 1

DISCONTINUED OPERATIONS Schedul

DISCONTINUED OPERATIONS Schedule of Discontinued Operations (Details) - USD ($) $ in Millions	3 Months Ended		6 Months Ended
	Mar. 28, 2020	Mar. 30, 2019	Mar. 28, 2020	Mar. 30, 2019	Sep. 30, 2019
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Revenues	$ 1,443	$ 1,168	$ 2,908	$ 2,161
Income (Loss) from Discontinued Operations, Net of Tax, Attributable to Parent	(4)	2	68	2
Disposal Group, Including Discontinued Operation, Assets, Current	0		0		$ 962
Disposal Group, Including Discontinued Operation, Liabilities, Current	0		0		157
Souriau Sunbank [Member]
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Income (loss) from discontinued operations before gain or loss on disposal net of tax			8
Discontinued Operation, Gain (Loss) on Disposal of Discontinued Operation, Net of Tax			60
Income (Loss) from Discontinued Operations, Net of Tax, Attributable to Parent	(4)		68	1
Disposal Group, Including Discontinued Operation, Cash and Cash Equivalents					29
Disposal Group, Including Discontinued Operation, Accounts, Notes and Loans Receivable, Net					67
Disposal Group, Including Discontinued Operation, Inventory					88
Disposal Group, Including Discontinued Operation, Prepaid and Other Assets					2
Disposal Group, Including Discontinued Operation, Property, Plant and Equipment					101
Disposal Group, Including Discontinued Operation, Goodwill					480
Disposal Group, Including Discontinued Operation, Intangible Assets					194
Disposal Group, Including Discontinued Operation, Other Assets					1
Disposal Group, Including Discontinued Operation, Assets, Current					962
Disposal Group, Including Discontinued Operation, Accounts Payable					33
Disposal Group, Including Discontinued Operation, Accrued Liabilities					55
Disposal Group, including discontinued operations, Long-term Debt					6
Disposal Group, Including Discontinued Operation, Deferred Tax Liabilities					42
Disposal Group, Including Discontinued Operation, Other Liabilities					21
Disposal Group, Including Discontinued Operation, Liabilities, Current					$ 157
Souriau Sunbank and EIT [Member]
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Revenues	0	28	79	28
Discontinued Operation, Income (Loss) from Discontinued Operation, before Income Tax	0	3	13	3
Discontinued Operation, Tax Effect of Discontinued Operation	1	1	5	1
Income (loss) from discontinued operations before gain or loss on disposal net of tax	(1)	2	8	2
Discontinued Operation, Gain (Loss) on Disposal of Discontinued Operation, Net of Tax	(3)	0	60	0
Income (Loss) from Discontinued Operations, Net of Tax, Attributable to Parent	$ (4)	$ 2	$ 68	$ 2

DISCONTINUED OPERATIONS Narrati

DISCONTINUED OPERATIONS Narrative (Details) - USD ($) $ in Millions	Dec. 20, 2019	Sep. 20, 2019	Mar. 28, 2020	Mar. 30, 2019	Mar. 28, 2020	Mar. 30, 2019	Sep. 30, 2019
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
(LOSS) INCOME FROM DISCONTINUED OPERATIONS, NET OF TAX			$ (4)	$ 2	$ 68	$ 2
Disposal Group, Including Discontinued Operation, Assets, Current			0		0		$ 962
Disposal Group, Including Discontinued Operation, Liabilities, Current			0		0		157
Souriau Sunbank [Member]
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Discontinued Operation, Gain (Loss) on Disposal of Discontinued Operation, Net of Tax					60
Divestiture, Sale Price	$ 920
(LOSS) INCOME FROM DISCONTINUED OPERATIONS, NET OF TAX			$ (4)		68	1
Disposal Group, Including Discontinued Operation, Assets, Current							962
Disposal Group, Including Discontinued Operation, Liabilities, Current							$ 157
Income (loss) from discontinued operations before gain or loss on disposal net of tax					$ 8
Esterline Interface Technology Group [Member]
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Divestiture, Sale Price		$ 190
(LOSS) INCOME FROM DISCONTINUED OPERATIONS, NET OF TAX						$ 1

SUPPLEMENTAL GUARANTOR INFORM_3

SUPPLEMENTAL GUARANTOR INFORMATION - Supplemental Condensed Consolidating Balance Sheet (Details) - USD ($) $ in Millions	Mar. 28, 2020	Sep. 30, 2019
Condensed Balance Sheet Statements, Captions [Line Items]
DEFERRED INCOME TAXES	$ 13	$ 0
Cash and cash equivalents	2,668	1,467
Trade accounts receivable—Net	999	1,068
Inventories—Net	1,313	1,233
Assets held-for-sale	0	962
Prepaid expenses and other	220	135
Total current assets	5,200	4,865
INVESTMENT IN SUBSIDIARIES AND INTERCOMPANY BALANCES	0	0
PROPERTY, PLANT AND EQUIPMENT—NET	748	757
GOODWILL	7,846	7,820
OTHER INTANGIBLE ASSETS—NET	2,669	2,744
OTHER	159	69
TOTAL ASSETS	16,635	16,255
Current portion of long-term debt	279	80
Short-term borrowings—trade receivable securitization facility	350	350
Accounts payable	266	276
Accrued liabilities	761	675
Liabilities held-for-sale	0	157
Total current liabilities	1,656	1,538
LONG-TERM DEBT	17,933	16,469
Deferred Tax Liabilities, Gross	385	441
OTHER NON-CURRENT LIABILITIES	866	691
Total liabilities	20,840	19,139
TD GROUP STOCKHOLDERS' (DEFICIT) EQUITY	(4,209)	(2,894)
NONCONTROLLING INTERESTS	4	10
TOTAL LIABILITIES AND STOCKHOLDERS’ (DEFICIT) EQUITY	16,635	16,255
Eliminations
Condensed Balance Sheet Statements, Captions [Line Items]
DEFERRED INCOME TAXES	0
Cash and cash equivalents	0	0
Trade accounts receivable—Net	0	0
Inventories—Net	(17)	(15)
Assets held-for-sale		0
Prepaid expenses and other	0	0
Total current assets	(17)	(15)
INVESTMENT IN SUBSIDIARIES AND INTERCOMPANY BALANCES	(43,608)	(36,081)
PROPERTY, PLANT AND EQUIPMENT—NET	0	0
GOODWILL	0	0
OTHER INTANGIBLE ASSETS—NET	0	0
OTHER	0	0
TOTAL ASSETS	(43,625)	(36,096)
Current portion of long-term debt	0	0
Short-term borrowings—trade receivable securitization facility	0	0
Accounts payable	0	0
Accrued liabilities	0	0
Liabilities held-for-sale		0
Total current liabilities	0	0
LONG-TERM DEBT	0	0
Deferred Tax Liabilities, Gross	0	0
OTHER NON-CURRENT LIABILITIES	0	0
Total liabilities	0	0
TD GROUP STOCKHOLDERS' (DEFICIT) EQUITY	(43,625)	(36,096)
NONCONTROLLING INTERESTS	0	0
TOTAL LIABILITIES AND STOCKHOLDERS’ (DEFICIT) EQUITY	(43,625)	(36,096)
TransDigm Group
Condensed Balance Sheet Statements, Captions [Line Items]
DEFERRED INCOME TAXES	0
Cash and cash equivalents	21	0
Trade accounts receivable—Net	0	0
Inventories—Net	0	0
Assets held-for-sale		0
Prepaid expenses and other	0	0
Total current assets	21	0
INVESTMENT IN SUBSIDIARIES AND INTERCOMPANY BALANCES	(4,230)	(2,894)
PROPERTY, PLANT AND EQUIPMENT—NET	0	0
GOODWILL	0	0
OTHER INTANGIBLE ASSETS—NET	0	0
OTHER	0	0
TOTAL ASSETS	(4,209)	(2,894)
Current portion of long-term debt	0	0
Short-term borrowings—trade receivable securitization facility	0	0
Accounts payable	0	0
Accrued liabilities	0	0
Liabilities held-for-sale		0
Total current liabilities	0	0
LONG-TERM DEBT	0	0
Deferred Tax Liabilities, Gross	0	0
OTHER NON-CURRENT LIABILITIES	0	0
Total liabilities	0	0
TD GROUP STOCKHOLDERS' (DEFICIT) EQUITY	(4,209)	(2,894)
NONCONTROLLING INTERESTS	0	0
TOTAL LIABILITIES AND STOCKHOLDERS’ (DEFICIT) EQUITY	(4,209)	(2,894)
TransDigm Inc.
Condensed Balance Sheet Statements, Captions [Line Items]
DEFERRED INCOME TAXES	0
Cash and cash equivalents	2,245	1,092
Trade accounts receivable—Net	0	0
Inventories—Net	56	52
Assets held-for-sale		0
Prepaid expenses and other	92	27
Total current assets	2,393	1,171
INVESTMENT IN SUBSIDIARIES AND INTERCOMPANY BALANCES	17,962	14,729
PROPERTY, PLANT AND EQUIPMENT—NET	18	17
GOODWILL	83	83
OTHER INTANGIBLE ASSETS—NET	25	25
OTHER	9	6
TOTAL ASSETS	20,490	16,031
Current portion of long-term debt	275	76
Short-term borrowings—trade receivable securitization facility	0	0
Accounts payable	17	17
Accrued liabilities	249	215
Liabilities held-for-sale		0
Total current liabilities	541	308
LONG-TERM DEBT	17,368	15,893
Deferred Tax Liabilities, Gross	0	0
OTHER NON-CURRENT LIABILITIES	434	315
Total liabilities	18,343	16,516
TD GROUP STOCKHOLDERS' (DEFICIT) EQUITY	2,147	(485)
NONCONTROLLING INTERESTS	0	0
TOTAL LIABILITIES AND STOCKHOLDERS’ (DEFICIT) EQUITY	20,490	16,031
TransDigm UK [Member]
Condensed Balance Sheet Statements, Captions [Line Items]
DEFERRED INCOME TAXES	0
Cash and cash equivalents	1	0
Trade accounts receivable—Net	0	0
Inventories—Net	0	0
Assets held-for-sale		0
Prepaid expenses and other	0	0
Total current assets	1	0
INVESTMENT IN SUBSIDIARIES AND INTERCOMPANY BALANCES	974	975
PROPERTY, PLANT AND EQUIPMENT—NET	0	0
GOODWILL	0	0
OTHER INTANGIBLE ASSETS—NET	0	0
OTHER	0	0
TOTAL ASSETS	975	975
Current portion of long-term debt	0	0
Short-term borrowings—trade receivable securitization facility	0	0
Accounts payable	0	0
Accrued liabilities	13	12
Liabilities held-for-sale		0
Total current liabilities	13	12
LONG-TERM DEBT	492	492
Deferred Tax Liabilities, Gross	0	0
OTHER NON-CURRENT LIABILITIES	0	0
Total liabilities	505	504
TD GROUP STOCKHOLDERS' (DEFICIT) EQUITY	470	471
NONCONTROLLING INTERESTS	0	0
TOTAL LIABILITIES AND STOCKHOLDERS’ (DEFICIT) EQUITY	975	975
Subsidiary Guarantors
Condensed Balance Sheet Statements, Captions [Line Items]
DEFERRED INCOME TAXES	0
Cash and cash equivalents	(15)	(12)
Trade accounts receivable—Net	147	172
Inventories—Net	936	880
Assets held-for-sale		206
Prepaid expenses and other	63	45
Total current assets	1,131	1,291
INVESTMENT IN SUBSIDIARIES AND INTERCOMPANY BALANCES	19,222	16,373
PROPERTY, PLANT AND EQUIPMENT—NET	512	513
GOODWILL	6,413	5,544
OTHER INTANGIBLE ASSETS—NET	2,025	2,064
OTHER	104	35
TOTAL ASSETS	29,407	25,820
Current portion of long-term debt	1	1
Short-term borrowings—trade receivable securitization facility	0	0
Accounts payable	151	160
Accrued liabilities	239	237
Liabilities held-for-sale		22
Total current liabilities	391	420
LONG-TERM DEBT	42	49
Deferred Tax Liabilities, Gross	289	347
OTHER NON-CURRENT LIABILITIES	268	233
Total liabilities	990	1,049
TD GROUP STOCKHOLDERS' (DEFICIT) EQUITY	28,417	24,771
NONCONTROLLING INTERESTS	0	0
TOTAL LIABILITIES AND STOCKHOLDERS’ (DEFICIT) EQUITY	29,407	25,820
Non- Guarantor Subsidiaries
Condensed Balance Sheet Statements, Captions [Line Items]
DEFERRED INCOME TAXES	13
Cash and cash equivalents	416	387
Trade accounts receivable—Net	852	896
Inventories—Net	338	316
Assets held-for-sale		756
Prepaid expenses and other	65	63
Total current assets	1,671	2,418
INVESTMENT IN SUBSIDIARIES AND INTERCOMPANY BALANCES	9,680	6,898
PROPERTY, PLANT AND EQUIPMENT—NET	218	227
GOODWILL	1,350	2,193
OTHER INTANGIBLE ASSETS—NET	619	655
OTHER	46	28
TOTAL ASSETS	13,597	12,419
Current portion of long-term debt	3	3
Short-term borrowings—trade receivable securitization facility	350	350
Accounts payable	98	99
Accrued liabilities	260	211
Liabilities held-for-sale		135
Total current liabilities	711	798
LONG-TERM DEBT	31	35
Deferred Tax Liabilities, Gross	96	94
OTHER NON-CURRENT LIABILITIES	164	143
Total liabilities	1,002	1,070
TD GROUP STOCKHOLDERS' (DEFICIT) EQUITY	12,591	11,339
NONCONTROLLING INTERESTS	4	10
TOTAL LIABILITIES AND STOCKHOLDERS’ (DEFICIT) EQUITY	$ 13,597	$ 12,419

SUPPLEMENTAL GUARANTOR INFORM_4

SUPPLEMENTAL GUARANTOR INFORMATION - Supplemental Condensed Consolidating Income Statement (Details) - USD ($) $ in Millions	3 Months Ended				6 Months Ended
	Mar. 28, 2020	Dec. 28, 2019	Mar. 30, 2019	Dec. 29, 2018	Mar. 28, 2020	Mar. 30, 2019
Condensed Income Statements, Captions [Line Items]
Net Income	$ 319		$ 202		$ 624	$ 398
LESS: NET INCOME ATTRIBUTABLE TO NONCONTROLLING INTERESTS	0		0		(1)	0
NET SALES	1,443		1,168		2,908	2,161
COST OF SALES	625		518		1,288	947
GROSS PROFIT	818		650		1,620	1,214
SELLING AND ADMINISTRATIVE EXPENSES	180		160		381	282
AMORTIZATION OF INTANGIBLE ASSETS	46		22		86	42
INCOME (LOSS) FROM OPERATIONS	592		468		1,153	890
INTEREST EXPENSE - NET	252		202		501	374
REFINANCING COSTS	3		3		26	3
OTHER INCOME	0		0		(3)	0
EQUITY IN INCOME OF SUBSIDIARIES					0	0
INCOME FROM CONTINUING OPERATIONS BEFORE INCOME TAXES	337		263		629	513
INCOME TAX PROVISION	14		63		73	117
INCOME FROM CONTINUING OPERATIONS	323		200		556	396
(LOSS) INCOME FROM DISCONTINUED OPERATIONS, NET OF TAX	(4)		2		68	2
NET INCOME ATTRIBUTABLE TO TD GROUP	319	$ 304	202	$ 196	623	398
OTHER COMPREHENSIVE (LOSS) INCOME, NET OF TAX	(251)		(76)		(124)	(161)
TOTAL COMPREHENSIVE INCOME ATTRIBUTABLE TO TD GROUP	68		$ 126		499	237
Eliminations
Condensed Income Statements, Captions [Line Items]
Net Income					(1,710)
LESS: NET INCOME ATTRIBUTABLE TO NONCONTROLLING INTERESTS					0	0
NET SALES					(115)	(60)
COST OF SALES					(115)	(60)
GROSS PROFIT					0	0
SELLING AND ADMINISTRATIVE EXPENSES					0	0
AMORTIZATION OF INTANGIBLE ASSETS					0	0
INCOME (LOSS) FROM OPERATIONS					0	0
INTEREST EXPENSE - NET					0	0
REFINANCING COSTS					0	0
OTHER INCOME					0
EQUITY IN INCOME OF SUBSIDIARIES					1,710	1,124
INCOME FROM CONTINUING OPERATIONS BEFORE INCOME TAXES					(1,710)	(1,124)
INCOME TAX PROVISION					0	0
INCOME FROM CONTINUING OPERATIONS					(1,710)	(1,124)
(LOSS) INCOME FROM DISCONTINUED OPERATIONS, NET OF TAX					0	0
NET INCOME ATTRIBUTABLE TO TD GROUP					(1,710)	(1,124)
OTHER COMPREHENSIVE (LOSS) INCOME, NET OF TAX					87	210
TOTAL COMPREHENSIVE INCOME ATTRIBUTABLE TO TD GROUP					(1,623)	(914)
TransDigm Group
Condensed Income Statements, Captions [Line Items]
Net Income					623
LESS: NET INCOME ATTRIBUTABLE TO NONCONTROLLING INTERESTS					0	0
NET SALES					0	0
COST OF SALES					0	0
GROSS PROFIT					0	0
SELLING AND ADMINISTRATIVE EXPENSES					0	0
AMORTIZATION OF INTANGIBLE ASSETS					0	0
INCOME (LOSS) FROM OPERATIONS					0	0
INTEREST EXPENSE - NET					0	0
REFINANCING COSTS					0	0
OTHER INCOME					0
EQUITY IN INCOME OF SUBSIDIARIES					(623)	(398)
INCOME FROM CONTINUING OPERATIONS BEFORE INCOME TAXES					623	398
INCOME TAX PROVISION					0	0
INCOME FROM CONTINUING OPERATIONS	$ 323				623	398
(LOSS) INCOME FROM DISCONTINUED OPERATIONS, NET OF TAX					0	0
NET INCOME ATTRIBUTABLE TO TD GROUP					623	398
OTHER COMPREHENSIVE (LOSS) INCOME, NET OF TAX					(124)	(161)
TOTAL COMPREHENSIVE INCOME ATTRIBUTABLE TO TD GROUP					499	237
TransDigm Inc.
Condensed Income Statements, Captions [Line Items]
Net Income					623
LESS: NET INCOME ATTRIBUTABLE TO NONCONTROLLING INTERESTS					0	0
NET SALES					84	88
COST OF SALES					46	66
GROSS PROFIT					38	22
SELLING AND ADMINISTRATIVE EXPENSES					91	101
AMORTIZATION OF INTANGIBLE ASSETS					0	2
INCOME (LOSS) FROM OPERATIONS					(53)	(81)
INTEREST EXPENSE - NET					504	378
REFINANCING COSTS					26	3
OTHER INCOME					(5)
EQUITY IN INCOME OF SUBSIDIARIES					(1,087)	(726)
INCOME FROM CONTINUING OPERATIONS BEFORE INCOME TAXES					509	264
INCOME TAX PROVISION					0	(134)
INCOME FROM CONTINUING OPERATIONS					509	398
(LOSS) INCOME FROM DISCONTINUED OPERATIONS, NET OF TAX					114	0
NET INCOME ATTRIBUTABLE TO TD GROUP					623	398
OTHER COMPREHENSIVE (LOSS) INCOME, NET OF TAX					(122)	(123)
TOTAL COMPREHENSIVE INCOME ATTRIBUTABLE TO TD GROUP					501	275
TransDigm UK [Member]
Condensed Income Statements, Captions [Line Items]
Net Income					0
LESS: NET INCOME ATTRIBUTABLE TO NONCONTROLLING INTERESTS					0	0
NET SALES					0	0
COST OF SALES					0	0
GROSS PROFIT					0	0
SELLING AND ADMINISTRATIVE EXPENSES					0	0
AMORTIZATION OF INTANGIBLE ASSETS					0	0
INCOME (LOSS) FROM OPERATIONS					0	0
INTEREST EXPENSE - NET					18	9
REFINANCING COSTS					0	0
OTHER INCOME					(18)
EQUITY IN INCOME OF SUBSIDIARIES					0	0
INCOME FROM CONTINUING OPERATIONS BEFORE INCOME TAXES					0	(9)
INCOME TAX PROVISION					0	0
INCOME FROM CONTINUING OPERATIONS					0	(9)
(LOSS) INCOME FROM DISCONTINUED OPERATIONS, NET OF TAX					0	0
NET INCOME ATTRIBUTABLE TO TD GROUP					0	(9)
OTHER COMPREHENSIVE (LOSS) INCOME, NET OF TAX					0	0
TOTAL COMPREHENSIVE INCOME ATTRIBUTABLE TO TD GROUP					0	(9)
Subsidiary Guarantors
Condensed Income Statements, Captions [Line Items]
Net Income					1,007
LESS: NET INCOME ATTRIBUTABLE TO NONCONTROLLING INTERESTS					0	0
NET SALES					2,249	1,755
COST OF SALES					953	724
GROSS PROFIT					1,296	1,031
SELLING AND ADMINISTRATIVE EXPENSES					193	147
AMORTIZATION OF INTANGIBLE ASSETS					60	35
INCOME (LOSS) FROM OPERATIONS					1,043	849
INTEREST EXPENSE - NET					(22)	(3)
REFINANCING COSTS					0	0
OTHER INCOME					4
EQUITY IN INCOME OF SUBSIDIARIES					0	0
INCOME FROM CONTINUING OPERATIONS BEFORE INCOME TAXES					1,061	852
INCOME TAX PROVISION					54	234
INCOME FROM CONTINUING OPERATIONS					1,007	618
(LOSS) INCOME FROM DISCONTINUED OPERATIONS, NET OF TAX					0	0
NET INCOME ATTRIBUTABLE TO TD GROUP					1,007	618
OTHER COMPREHENSIVE (LOSS) INCOME, NET OF TAX					4	12
TOTAL COMPREHENSIVE INCOME ATTRIBUTABLE TO TD GROUP					1,011	630
Non- Guarantor Subsidiaries
Condensed Income Statements, Captions [Line Items]
Net Income					81
LESS: NET INCOME ATTRIBUTABLE TO NONCONTROLLING INTERESTS					(1)	0
NET SALES					690	378
COST OF SALES					404	217
GROSS PROFIT					286	161
SELLING AND ADMINISTRATIVE EXPENSES					97	34
AMORTIZATION OF INTANGIBLE ASSETS					26	5
INCOME (LOSS) FROM OPERATIONS					163	122
INTEREST EXPENSE - NET					1	(10)
REFINANCING COSTS					0	0
OTHER INCOME					16
EQUITY IN INCOME OF SUBSIDIARIES					0	0
INCOME FROM CONTINUING OPERATIONS BEFORE INCOME TAXES					146	132
INCOME TAX PROVISION					19	17
INCOME FROM CONTINUING OPERATIONS					127	115
(LOSS) INCOME FROM DISCONTINUED OPERATIONS, NET OF TAX					(46)	2
NET INCOME ATTRIBUTABLE TO TD GROUP					80	117
OTHER COMPREHENSIVE (LOSS) INCOME, NET OF TAX					31	(99)
TOTAL COMPREHENSIVE INCOME ATTRIBUTABLE TO TD GROUP					$ 111	$ 18

SUPPLEMENTAL GUARANTOR INFORM_5

SUPPLEMENTAL GUARANTOR INFORMATION - Supplemental Condensed Consolidating Cash Flow Statement (Details) - USD ($) $ in Millions	6 Months Ended
	Mar. 28, 2020	Mar. 30, 2019
Condensed Cash Flow Statements, Captions [Line Items]
NET CASH (USED IN) PROVIDED BY OPERATING ACTIVITIES	$ 594	$ 453
Capital expenditures	(50)	(44)
Payments made in connection with acquisitions, net of cash acquired	0	(3,569)
Proceeds in connection with the sale of discontinued operations, net	904	0
Net cash provided by (used in) investing activities	854	(3,613)
Intercompany activities	0	0
Proceeds from exercise of stock options	69	47
Dividends and dividend equivalent payments	(1,928)	(24)
Repayments of Long-term Debt	(19)	(38)
Payments for Repurchase of Common Stock	(19)	0
Proceeds from Lines of Credit	200	0
Financing fees and other, net	(8)	(2)
Net cash provided by (used in) financing activities	(248)	3,915
EFFECT OF EXCHANGE RATE CHANGES ON CASH AND CASH EQUIVALENTS	1	1
INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS	1,201	756
Cash and Cash Equivalents, Period Increase (Decrease)		756
CASH AND CASH EQUIVALENTS, BEGINNING OF PERIOD	(1,467)	(2,073)
CASH AND CASH EQUIVALENTS, END OF PERIOD	(2,668)	(2,829)
Repayments of Other Long-term Debt	(1,168)	0
Redemption of senior subordinated notes due 2022, net	0	(550)
Proceeds from Issuance of Senior Long-term Debt	0	3,937
Proceeds from Issuance of Long-term Debt	2,625	0
Proceeds from 5.50% senior subordinated notes due 2027, net	0	545
Eliminations
Condensed Cash Flow Statements, Captions [Line Items]
NET CASH (USED IN) PROVIDED BY OPERATING ACTIVITIES	1	9
Capital expenditures	0	0
Payments made in connection with acquisitions, net of cash acquired		0
Proceeds in connection with the sale of discontinued operations, net	0
Net cash provided by (used in) investing activities	0	0
Intercompany activities	(1)	(9)
Proceeds from exercise of stock options	0	0
Dividends and dividend equivalent payments	0	0
Repayments of Long-term Debt	0	0
Payments for Repurchase of Common Stock	0
Proceeds from Lines of Credit	0
Financing fees and other, net	0	0
Net cash provided by (used in) financing activities	(1)	(9)
EFFECT OF EXCHANGE RATE CHANGES ON CASH AND CASH EQUIVALENTS	0	0
INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS	0
Cash and Cash Equivalents, Period Increase (Decrease)		0
CASH AND CASH EQUIVALENTS, BEGINNING OF PERIOD	0	0
CASH AND CASH EQUIVALENTS, END OF PERIOD	0	0
Repayments of Other Long-term Debt	0
Redemption of senior subordinated notes due 2022, net		0
Proceeds from Issuance of Senior Long-term Debt		0
Proceeds from Issuance of Long-term Debt	0
Proceeds from 5.50% senior subordinated notes due 2027, net		0
TransDigm Group
Condensed Cash Flow Statements, Captions [Line Items]
NET CASH (USED IN) PROVIDED BY OPERATING ACTIVITIES	0	0
Capital expenditures	0	0
Payments made in connection with acquisitions, net of cash acquired		0
Proceeds in connection with the sale of discontinued operations, net	0
Net cash provided by (used in) investing activities	0	0
Intercompany activities	1,899	(23)
Proceeds from exercise of stock options	69	47
Dividends and dividend equivalent payments	(1,928)	(24)
Repayments of Long-term Debt	0	0
Payments for Repurchase of Common Stock	(19)
Proceeds from Lines of Credit	0
Financing fees and other, net	0	0
Net cash provided by (used in) financing activities	21	0
EFFECT OF EXCHANGE RATE CHANGES ON CASH AND CASH EQUIVALENTS	0	0
INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS	21
Cash and Cash Equivalents, Period Increase (Decrease)		0
CASH AND CASH EQUIVALENTS, BEGINNING OF PERIOD	0	0
CASH AND CASH EQUIVALENTS, END OF PERIOD	(21)	0
Repayments of Other Long-term Debt	0
Redemption of senior subordinated notes due 2022, net		0
Proceeds from Issuance of Senior Long-term Debt		0
Proceeds from Issuance of Long-term Debt	0
Proceeds from 5.50% senior subordinated notes due 2027, net		0
TransDigm Inc.
Condensed Cash Flow Statements, Captions [Line Items]
NET CASH (USED IN) PROVIDED BY OPERATING ACTIVITIES	(348)	(64)
Capital expenditures	(2)	(2)
Payments made in connection with acquisitions, net of cash acquired		(3,538)
Proceeds in connection with the sale of discontinued operations, net	904
Net cash provided by (used in) investing activities	902	(3,540)
Intercompany activities	(1,031)	(701)
Proceeds from exercise of stock options	0	0
Dividends and dividend equivalent payments	0	0
Repayments of Long-term Debt	(19)	(38)
Payments for Repurchase of Common Stock	0
Proceeds from Lines of Credit	200
Financing fees and other, net	(8)	2
Net cash provided by (used in) financing activities	599	3,195
EFFECT OF EXCHANGE RATE CHANGES ON CASH AND CASH EQUIVALENTS	0	0
INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS	1,153
Cash and Cash Equivalents, Period Increase (Decrease)		(409)
CASH AND CASH EQUIVALENTS, BEGINNING OF PERIOD	(1,092)	(1,821)
CASH AND CASH EQUIVALENTS, END OF PERIOD	2,245	(1,412)
Repayments of Other Long-term Debt	(1,168)
Redemption of senior subordinated notes due 2022, net		(550)
Proceeds from Issuance of Senior Long-term Debt		3,937
Proceeds from Issuance of Long-term Debt	2,625
Proceeds from 5.50% senior subordinated notes due 2027, net		545
TransDigm UK [Member]
Condensed Cash Flow Statements, Captions [Line Items]
NET CASH (USED IN) PROVIDED BY OPERATING ACTIVITIES	1	4
Capital expenditures	0	0
Payments made in connection with acquisitions, net of cash acquired		0
Proceeds in connection with the sale of discontinued operations, net	0
Net cash provided by (used in) investing activities	0	0
Intercompany activities	0	(4)
Proceeds from exercise of stock options	0	0
Dividends and dividend equivalent payments	0	0
Repayments of Long-term Debt	0	0
Payments for Repurchase of Common Stock	0
Proceeds from Lines of Credit	0
Financing fees and other, net	0	0
Net cash provided by (used in) financing activities	0	(4)
EFFECT OF EXCHANGE RATE CHANGES ON CASH AND CASH EQUIVALENTS	0	0
INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS	1
Cash and Cash Equivalents, Period Increase (Decrease)		0
CASH AND CASH EQUIVALENTS, BEGINNING OF PERIOD	0	0
CASH AND CASH EQUIVALENTS, END OF PERIOD	(1)	0
Repayments of Other Long-term Debt	0
Redemption of senior subordinated notes due 2022, net		0
Proceeds from Issuance of Senior Long-term Debt		0
Proceeds from Issuance of Long-term Debt	0
Proceeds from 5.50% senior subordinated notes due 2027, net		0
Subsidiary Guarantors
Condensed Cash Flow Statements, Captions [Line Items]
NET CASH (USED IN) PROVIDED BY OPERATING ACTIVITIES	668	469
Capital expenditures	(37)	(36)
Payments made in connection with acquisitions, net of cash acquired		(31)
Proceeds in connection with the sale of discontinued operations, net	0
Net cash provided by (used in) investing activities	(37)	(67)
Intercompany activities	(634)	(407)
Proceeds from exercise of stock options	0	0
Dividends and dividend equivalent payments	0	0
Repayments of Long-term Debt	0	0
Payments for Repurchase of Common Stock	0
Proceeds from Lines of Credit	0
Financing fees and other, net	0	(2)
Net cash provided by (used in) financing activities	(634)	(409)
EFFECT OF EXCHANGE RATE CHANGES ON CASH AND CASH EQUIVALENTS	0	0
INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS	(3)
Cash and Cash Equivalents, Period Increase (Decrease)		(7)
CASH AND CASH EQUIVALENTS, BEGINNING OF PERIOD	12	2
CASH AND CASH EQUIVALENTS, END OF PERIOD	15	9
Repayments of Other Long-term Debt	0
Redemption of senior subordinated notes due 2022, net		0
Proceeds from Issuance of Senior Long-term Debt		0
Proceeds from Issuance of Long-term Debt	0
Proceeds from 5.50% senior subordinated notes due 2027, net		0
Non- Guarantor Subsidiaries
Condensed Cash Flow Statements, Captions [Line Items]
NET CASH (USED IN) PROVIDED BY OPERATING ACTIVITIES	272	35
Capital expenditures	(11)	(6)
Payments made in connection with acquisitions, net of cash acquired		0
Proceeds in connection with the sale of discontinued operations, net	0
Net cash provided by (used in) investing activities	(11)	(6)
Intercompany activities	(233)	1,144
Proceeds from exercise of stock options	0	0
Dividends and dividend equivalent payments	0	0
Repayments of Long-term Debt	0	0
Payments for Repurchase of Common Stock	0
Proceeds from Lines of Credit	0
Financing fees and other, net	0	(2)
Net cash provided by (used in) financing activities	(233)	1,142
EFFECT OF EXCHANGE RATE CHANGES ON CASH AND CASH EQUIVALENTS	1	1
INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS	29
Cash and Cash Equivalents, Period Increase (Decrease)		1,172
CASH AND CASH EQUIVALENTS, BEGINNING OF PERIOD	(387)	(254)
CASH AND CASH EQUIVALENTS, END OF PERIOD	(416)	(1,426)
Repayments of Other Long-term Debt	0
Redemption of senior subordinated notes due 2022, net		0
Proceeds from Issuance of Senior Long-term Debt		0
Proceeds from Issuance of Long-term Debt	$ 0
Proceeds from 5.50% senior subordinated notes due 2027, net		$ 0

SUPPLEMENTAL GUARANTOR INFORM_6

SUPPLEMENTAL GUARANTOR INFORMATION Narrative (Details)	Mar. 28, 2020
Condensed Financial Statements, Captions [Line Items]
Percentage of ownership in subsidiary	100.00%

SUBSEQUENT EVENTS Subsequent Ev

SUBSEQUENT EVENTS Subsequent Events (Details)	6 Months Ended
	Mar. 28, 2020
Subsequent Event [Line Items]
Labor, COVID-19 related RIF	15.00%