Restructuring expense reflects costs associated with the Company’s ongoing efforts to improve operational efficiency and deploy assets globally in order to remain competitive on a worldwide basis. The Company expects fiscal 2026 restructuring expense and related costs to be approximately $130, including costs to complete actions initiated in the first six months of the year.


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

Control Systems & Software		$	8		4		$	11		5
Test & Measurement		4			2		3			2
Software & Systems		12			6		14			7

Sensors		2			8		3			13
Final Control		3			25		10			27
Intelligent Devices		5			33		13			40

Safety & Productivity		2			3		2			4

Corporate		2			3		3			2

Total		$	21		45		$	32		53

Details of the change in the liability for restructuring costs during the six months ended March 31, 2026 follow:


	Sept 30, 2025			Expense		Utilized/Paid		Mar 31, 2026

Severance and benefits		$	116		46		57		105




Other		4			7		9		2
Total		$	120		53		66		107

The tables above do not include $8 and $6 of costs related to restructuring actions incurred for the three months ended March 31, 2026 and 2025, respectively, that are required to be reported in cost of sales and selling, general and administrative expenses; year-to-date amounts are $11 and $8, respectively.