OTHER DEDUCTIONS, NET

6 Months Ended

Mar. 31, 2026

Other Income and Expenses [Abstract]

Other deductions, net are summarized below:


	Three Months Ended March 31,				Six Months Ended March 31,
	2025			2026		2025		2026

Amortization of intangibles (intellectual property and customer relationships)		$	229	205		$	457	409
Restructuring costs		21		45		32		53
Acquisition/divestiture fees and related costs		144		1		157		2
Foreign currency transaction (gains) losses		41		19		42		32
Other		(17)		(41)		(42)		(62)
Total		$	418	229		$	646	434

For the three and six months ended March 31, 2026, the decreases in acquisition/divestiture costs and intangibles amortization are primarily related to the AspenTech transaction, including backlog amortization of $26 and $52, respectively, in the prior year. Other is composed of several items, including a portion of pension expense (income), litigation costs, provision for bad debt and other items, none of which is individually significant.