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RESTRUCTURING COSTS
 9 Months Ended
Jun. 30, 2024
Restructuring and Related Activities [Abstract]  
RESTRUCTURING COSTS RESTRUCTURING COSTS
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 2024 restructuring expense and related costs to be approximately $250, including costs to complete actions initiated in the first nine months of the year.

Restructuring expense by business segment follows:

 Three Months Ended June 30,Nine Months Ended
June 30,
 2023 2024 2023 2024 
Final Control$(2)5 (1)1 
Measurement & Analytical1 3 2 7 
Discrete Automation12 16 20 33 
Safety & Productivity(1)1 1 2 
Intelligent Devices10 25 22 43 
Control Systems & Software1 3 7 7 
Test & Measurement— 24 — 78 
AspenTech— — — — 
Software and Control 1 27 7 85 
Corporate1 5 12 42 
Total$12 57 41 170 
Corporate restructuring of $5 and $42 for the three and nine months ended June 30, 2024, respectively, is comprised almost entirely of integration-related stock compensation expense attributable to NI.
Details of the change in the liability for restructuring costs during the nine months ended June 30, 2024 follow:
 Sept 30, 2023ExpenseUtilized/PaidJune 30, 2024
Severance and benefits$85 142 129 98 
Other2 28 24 6 
Total$87 170 153 104 
The tables above do not include $1 and $3 of costs related to restructuring actions incurred for the three months ended June 30, 2023 and 2024, respectively, that are required to be reported in cost of sales and selling, general and administrative expenses; year-to-date amounts are $13 and $10, respectively.